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A critical component of
our corporate governance
commitment is the
integration of ESG factors
into our strategic planning
and operations. We are
embedding sustainability
at the core of our business,
ensuring that our actions
contribute positively to
Indonesia’s economic,
social, and environmental
landscape. This includes
rigorous climate risk
assessments, sustainable
finance initiatives, and
a focus on long-term
value creation for all our
stakeholders.
CORPORATE
GOVERNANCE
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CORPORATE GOVERNANCE
GOVERNANCE CORPORATE GOVERNANCE BEST
ACHIEVEMENTS 2024 PRACTICE TO ELEVATE BANK
MANDIRI’S PERFORMANCE
AWARDS
CONSOLIDATED CONSOLIDATED THIRD
NET PROFIT PARTY FUNDS
Corporate Governance
Rating by The Indonesian
Participation in the
Institute for Corporate
Directorship (IICD): At the 15th
Corporate Governance
Perception Index (CGPI)
Rp55.78 trillion Rp1,698.90 trillion
IICD Corporate Governance
Conference and Awards program organized by grew 1.31% yoy in 2024 from Rp55.06 trillion in grew 7.73% yoy in 2024 from Rp1,576.95
2023 trillion in 2023
2024, Bank Mandiri received The Indonesian Institute for
the category “Leadership in Corporate Governance
Corporate Governance”. (IICG): Bank Mandiri
successfully maintained the
“Most Trusted” rating for 18 CONSOLIDATED CONSOLIDATED
consecutive years. TOTAL ASSETS LOANS*)
In 2024, three subsidiaries
within Bank Mandiri’s Financial Rp2,427.22 trillion Rp1,670.55 trillion
Conglomeration achieved grew 11.6% yoy in 2024 from Rp2,174.22 grew 19.5% yoy in 2024 from Rp1,398.07 trillion
the “Most Trusted” rating, trillion in 2023 in 2023
and three other subsidiaries Awarded “Best Practices for *)Consolidated Loans include Consumer Financing
Receivables and Net Investment in Lease Financing
earned the “Trusted” rating in Good Corporate Governance
the Corporate Governance in the Banking Sector” at the
Perception Index (CGPI). GCG Awards 2024 ceremony.
CONSOLIDATED CONSOLIDATED NET
CASA RATIO INTEREST INCOME
74.83% Rp104.28 trillion
increased level in 2024 from 74.30% in 2023. grew 6.40% yoy in 2024 from Rp98.01 trillion
in 2023
PT BANK MANDIRI (PERSERO) TBK 560 561 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
IMPLEMENTATION OF IMPLEMENTATION OF CORPORATE GOVERNANCE
CORPORATE GOVERNANCE
Central to Bank Mandiri’s governance evolution is the In addition to these advancements, the Bank
integration of Environmental, Social, and Governance is actively working to enhance board diversity,
(ESG) principles into its strategic decision-making. As bringing in members with a wide range of expertise,
part of its broader sustainability initiatives, the Bank experiences, and perspectives. This approach not
is embedding ESG considerations into every level only strengthens the Bank’s governance structure
of its operations. This includes aligning its corporate but also ensures that its decision-making processes
strategies with Indonesia’s national goals for a net- are well-informed and free from conflicts of interest.
zero future, prioritizing sustainable finance, and By prioritizing this independence, Bank Mandiri is
conducting thorough climate risk assessments. By reinforcing its commitment to good governance
doing so, Bank Mandiri not only aims to contribute and accountability.
to environmental sustainability but also to enhance
its long-term resilience and stakeholder trust. Bank Mandiri is also embracing a stakeholder-
centric approach to governance, recognizing the
The digital transformation journey at Bank Mandiri is importance of addressing the needs and concerns
also influencing its corporate governance practices. of a broad range of stakeholders. This includes
With the rapid adoption of digital banking services, the customers, employees, and the communities in which
Bank is placing a strong focus on digital governance, the Bank operates. By adopting more transparent
particularly in the areas of cybersecurity and data and ethical business practices, Bank Mandiri aims
privacy. Bank Mandiri is investing in cutting-edge to build stronger relationships with its stakeholders
technology and enhancing its digital infrastructure and enhance its social license to operate. This shift
to ensure that customer data is protected and that towards stakeholder capitalism reflects the Bank’s
its digital platforms remain secure and resilient. The dedication to contributing positively to society while
Bank’s Board of Directors is increasingly prioritizing delivering value to its shareholders.
In 2024, Bank Mandiri is proactively advancing its digital governance as a critical area, reflecting the
corporate governance framework to align with emerging importance of safeguarding against emerging cyber Through these initiatives, Bank Mandiri is positioning
threats. itself as a leader in corporate governance within
trends and regulatory expectations in Indonesia’s banking Indonesia’s banking sector, ready to navigate the
sector. Recognizing the increasing importance of robust challenges and seize the opportunities that lie ahead
in 2024.
governance practices, Bank Mandiri is strengthening its
regulatory compliance by adopting more stringent internal
controls and enhancing transparency in its operations. This
commitment reflects the Bank’s dedication to meeting
the growing demands of financial regulators who are
placing greater emphasis on financial stability and risk
management.
PT BANK MANDIRI (PERSERO) TBK 562 563 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
COMMITMENT TO CORPORATE COMMITMENT TO CORPORATE GOVERNANCE
GOVERNANCE
CORPORATE GOVERNANCE REFERENCES
The legal basis of corporate governance implementation in Bank Mandiri refers to the applicable Laws and
Regulations including the Financial Services Authority Regulations, these include the following:
At Bank Mandiri, we are deeply committed to upholding
the highest standards of corporate governance as a No. Regulations
cornerstone of our operations. Our commitment is driven 1. Law of the Republic of Indonesia No. 40 of 2007 concerning Limited Liability Companies as amended by
Government Regulation in Lieu of Law No. 2 of 2022 concerning Job Creation as stipulated into Law based
by a steadfast belief that strong governance practices on Law No. 6 of 2023 on the Stipulation of Government Regulations in Lieu of Law No. 2 of 2022 concerning
Job Creation into Law.
are essential to maintaining the trust of our stakeholders, 2. Law of the Republic of Indonesia No. 10 of 1998 on amendments to Law No. 7 of 1992 concerning Banking as
ensuring long-term sustainability, and fostering a culture amended by Law No. 4 of 2023 on the Development and Strengthening of the Financial Sector (“Law P2SK”)
3. Law of the Republic of Indonesia No. 8 of 1995 concerning Capital Market as amended by Law of the
of transparency and accountability throughout our Republic of Indonesia No. 4 of 2023.
organization. 4. Regulation of the Financial Services Authority (POJK) and Financial Services Authority Circular (SEOJK), as
follows:
• POJK No. 9 of 2023 concerning the Use of Public Accountant Services and Public Accountant offices in
Financial Services Activities
• POJK No. 17 of 2023 concerning the Implementation of Governance for Commercial Banks (POJK
Governance)
a. POJK Governance revokes POJK Number 55/POJK.03/2016 concerning the Implementation of
Governance for Commercial Banks.
b. Material provisions in other POJKs that regulate topics related to governance aspects, remain valid
as long as they do not conflict.
c. The implementing provisions of POJK Number 55/POJK.03/2016 concerning the Implementation of
In 2024 and beyond, Bank Mandiri is dedicated to Furthermore, as we navigate the rapidly changing Governance for Commercial Banks and Bank Indonesia Regulation Number 11/33/PBI/2009 concerning
continuously enhancing our governance framework digital landscape, Bank Mandiri is prioritizing the Implementation of Good Corporate Governance for Sharia Commercial Banks and Sharia Business
in alignment with global best practices and regulatory digital governance, with a particular emphasis on Units, remain valid as long as they do not conflict.
d. POJK Governance comes into effect on the date of endorsement.
requirements. We are focused on strengthening cybersecurity and data privacy. We recognize the
our internal controls, improving risk management importance of safeguarding our customers’ data • POJK No. 17/POJK.03/2014 concerning Implementation of Integrated Risk Management for Financial
Conglomerates.
processes, and ensuring that our decision-making is and maintaining the integrity of our digital platforms,
• POJK No.18/POJK.03/2014 concerning Implementation of Integrated Governance for Financial
guided by ethical principles and the highest levels of and we are committed to investing in the necessary
Conglomerates.
integrity. By doing so, we aim to protect the interests technologies and expertise to protect against
• POJK No. 33/POJK.04/2014 on the Board of Directors and Board of Commissioners of Issuers or Public
of our shareholders, customers, employees, and the emerging threats.
Companies.
communities in which we operate.
• POJK No. 34/POJK.04/2014 on the Nomination and Remuneration Committee for Issuers or Public
In all our efforts, Bank Mandiri remains focused on Companies.
A critical component of our corporate governance serving the broader interests of our stakeholders. We
• POJK No. 35/POJK.04/2014 on Corporate Secretary of Issuers or Public Companies.
commitment is the integration of ESG factors into our are committed to transparency, ethical business
• POJK No. 21/POJK.04/2015 on Implementation of Corporate Governance Guidelines for Public Company.
strategic planning and operations. We are embedding practices, and the responsible stewardship of our
sustainability at the core of our business, ensuring resources. As we continue to evolve and adapt • POJK No. 31/POJK.04/2015 concerning Disclosure of Material Information or Facts by Issuers or Public
Companies.
that our actions contribute positively to Indonesia’s to the challenges and opportunities of the future,
• POJK No. 55/POJK.04/2015 concerning the Establishment and Working Implementation Guidelines for
economic, social, and environmental landscape. This our commitment to strong corporate governance
Audit Committee.
includes rigorous climate risk assessments, sustainable will remain unwavering, guiding us as we build a
finance initiatives, and a focus on long-term value sustainable and resilient organization that delivers
creation for all our stakeholders. lasting value for all.
PT BANK MANDIRI (PERSERO) TBK 564 565 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
COMMITMENT TO CORPORATE GOVERNANCE COMMITMENT TO CORPORATE GOVERNANCE
No. Regulations Corporate Governance Principles Implementation in Bank Mandiri
Corporate
• POJK No. 56/POJK.04/2015 concerning the Establishment and Guidelines for Drafting an Internal Audit
Unit Charter. Governance Explanation Application in Bank Mandiri
Principles
• POJK No. 27/POJK.03/2016 concerning Fit and Proper Test for the Main Parties of Financial Services
Institutions. ETHICAL In carrying out its activities, the corporation 1. Bank Mandiri strives to uphold Ethical
CONDUCT always consistently prioritizes honesty, treats Behavior in carrying out business and
• POJK No. 4 of 2024 concerning Reports on Ownership or Any Changes in Ownership of Shares in Public all parties with respect, fulfills commitments, operational activities, as evidenced by the
Companies and Reports on Activities of Pledging Shares in Public Companies. builds and maintains moral values and beliefs. application of compliance principles which
• POJK No. 37/POJK.03/2019 concerning Transparency and Publication of Bank Reports The corporation pays attention to the interests are supported by:
of shareholders and other stakeholders based a. I m p l e m e n t a t i o n o f A n t i - M o n e y
• POJK No. 15/POJK.04/2020 concerning the Plan and Holding of the General Meeting of Shareholders on the principles of fairness and is managed Laundering Programs, Prevention of
of a Public Companies. independently so that each organ of the Terrorism Financing and Prevention of
• POJK No. 16/POJK.04/2020 concerning Electronic Implementation of the General Meeting of Shareholders company does not dominate each other Financing of Proliferation of Weapons
of Public Companies. and cannot be intervened by other parties. of Mass Destruction;
b. Implementation of anti-corruption
• SEOJK No. 15/SEOJK.03/2015 concerning Implementation of Integrated Governance for Financial practices and culture;
Conglomerates. c. Implementation of Gratification control;
• SEOJK No. 32/SEOJK.04/2015 on Guidelines for the Governance of Public Companies. d. Implementation of Whistleblowing
System
• SEOJK No. 13/SEOJK.03/2017 concerning Implementation of Governance for Commercial Banks 2. The Company considers the interests of
• SEOJK No. 18/SEOJK.03/2023 concerning Procedures for Rendering the Services of Public Accountants all stakeholders based on the principle of
and Public Accounting Firms in Financial Services Activities. equality and fairness (equal treatment).
3. The Company provides opportunities
for all stakeholders to provide input and
express opinions for the interests of the
Company and render access to information
Bank Mandiri also applies the following Governance IMPLEMENTATION OF CORPORATE in accordance with the principle of
implementation guidelines: GOVERNANCE PRINCIPLES transparency.
1. The Company’s Articles of Association. ACCOUNTABILITY The corporation can account for its 1. The Company sets business goals and
performance transparently and reasonably. strategies to be accountable to the
2. SOE Minister Regulation No. PER-2/MBU/03/2023 To manifest good corporate governance practices, For this reason, the Corporation must be stakeholders.
regarding Governance Guidelines and Significant Bank Mandiri adheres to the basic principles of managed correctly, measurably and in 2. The Company establishes clear duties
Corporate Activities of the State-Owned Enterprises. Corporate Governance in accordance with accordance with corporate interests while and responsibilities for each member of
considering the interests of shareholders and the Board of Commissioners and Board of
3. The Company’s Internal Regulations including the the Indonesia Corporate Governance General stakeholders. Accountability is a prerequisite Directors organs as well as all levels under
Company’s policies regarding GCG. Guidelines (PUG-KI) 2021 that have been updated for achieving sustainable performance. them which are in line with the Company
4. Corporate Governance Principles developed by the Governance Policy National Committee vision, mission, values, business objectives
by the Organization for Economic Cooperation (KNKG), namely Ethical Conduct, Accountability, and strategies.
3. The Company must ensure that each
and Development (OECD). Transparency, and Sustainability.
member of the Board of Commissioners
5. Indonesian Corporate Governance Guideline and the Board of Directors as well as all
developed by the National Committee on ranks below them to have the competence
Governance Policies (Komite Nasional Kebijakan in accordance with their responsibilities
and understands their role in corporate
Governance/KNKG).
governance.
6. Principles for Enhancing Corporate Governance 4. The Company establishes a check and
issued by Basel Committee on Banking Supervision. balance system in its management.
7. ASEAN Corporate Governance Scorecard. 5. The Company has performance standards
for all levels based on agreed measurements
consistent with the corporate core values,
the business goals and strategies and has
a rewards and punishment system.
PT BANK MANDIRI (PERSERO) TBK 566 567 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE CORPORATE GOVERNANCE
COMMITMENT TO CORPORATE GOVERNANCE
CORPORATE GOVERNANCE
ROADMAP
Corporate Governance Principles Implementation in Bank Mandiri The development of corporate governance
Corporate implementation has been carried out systematically
Governance Explanation Application in Bank Mandiri with the following roadmap:
Principles
TRANSPARENCY To maintain objectivity in conducting 1. The Company discloses information in a
business, corporations provide material and timely, adequate, clear, accurate and
relevant information in a way that is easily comparable manner and can be accessed
accessible and understood by stakeholders. by concerned parties (stakeholders).
Corporations take the initiative to disclose not 2. The Company discloses information which 1998 2003
only issues required by laws and regulations, includes but not limited to the Company’s Beginning of Merger Bank Mandiri’s Initial Public Offering (IPO)
but also those that are important for decision- vision, mission, business objectives, strategy,
making by shareholders, creditors and other the Company’s financial and non-financial
stakeholders. The Corporate Governance implementation IPO Preparation, Bank Mandiri has improved the
conditions, the Board of Directors and Board
Corporate Governance implementation with the
of Commissioners compositions, controlling awareness was driven by the banking crisis due to
shareholders, risk management, supervisory following steps:
bad governance practices throughout the banking
and internal control systems, compliance
functions, corporate governance as well industry, this led to many banks needing to be 1. Establishing Committees at the Board of Commissioners
as material information and facts that may bailed out and then the Board of Directors and the Level:
influence investors’ decisions. Board of Commissioners of the Bank had to sign a a. Audit Committee
3. The Company policies must be written and b. Risk Oversight Committee
Management Contract with the World Bank which
communicated to stakeholders who are c. Remuneration and Nomination Committee
entitled to obtain information about the included the obligations to implement Corporate
d. Corporate Governance Committee
policy. Governance.
2. Establishment of the Corporate Secretary.
4. The principle of openness shall still observe
the provisions of Company secrets, position 3. Holding The General Meeting of Shareholders in
secrets and personal rights in accordance accordance with the prevailing laws and regulations
with applicable regulations. for public companies.
SUSTAINABILITY The Corporation complies with laws and 1. The Company has established a dedicated
2000 – 2001 4. Implementing timely disclosure of information,
Establishing Governance Commitment, including in the publication of Financial Statements,
regulations and is committed to carrying ESG Unit under the supervision of Vice
out its responsibility towards society and the President Director to coordinating the Structure, and Mechanisms Fundamentals material information or events or facts.
environment to contribute to sustainable implementation of sustainability programs. 5. Preparing an Annual Report that is timely, adequate,
development through cooperation with all 2. The Company has established a negative clear and accurate.
relevant stakeholders to improve their lives
Bank Mandiri responded to the Management
investment list and implemented Industry 6. With due observance to the interests of minority
in a way that is in line with business interests Acceptance Criteria (IAC) as part of fulfilling
Contract with the World Bank by issuing the
shareholders.
and the sustainable development agenda. the ESG concept. following: 7. Participated in the assessment of Corporate
3. The Company has established Bank Mandiri 1. Board of Directors and the Board of Commissioners Governance implementation by an independent
ESG Governance Structure, including to Joint Decree on Corporate Governance Principles. institution, namely The Indonesian Institute for
determine the Bank’s direction related to 2. Board of Directors and the Board of Commissioners Corporate Governance.
climate change and SDGs achievement;
oversee ESG implementation, fulfillment of
Joint Decree regarding the Code of Conduct in
sustainability targets and initiatives; and interacting with customers, partners and fellow
oversee the implementation of integrated employees.
governance of Sustainability of Bank Mandiri 3. Board of Directors Decree on the Compliance
and Subsidiaries. Policy which requires all Bank Mandiri employees 2005
4. The Company organizes specific training Cultural Transformation
programs on sustainability aspects that must
to take full individual responsibility in carrying out
be followed by representatives of functions the Bank’s activities in their respective fields.
related to lending, credit supervision, risk 4. The Bank appointed an independent consultant 1. The Bank’s transformation was started through
management and others. to conduct a diagnostic review on Corporate the establishment of shared values and
5. The Company holds periodic meetings Governance implementation. The Independent formulation of Bank Mandiri’s primary behavior
specifically to discuss the progress of (TIPCE) reflecting the company’s work culture.
sustainability programs.
Rating Agency has given a 6,2 Corporate
Governance assessment score for 2003, an 2. Development of Corporate Governance
increase from the previous year score of 5,4. Charter as outlined in a Board of Commissioners
Decree, which regulates the Bank’s Corporate
Governance principles.
3. The Corporate Governance rating in the
Corporate Governance Perception Index
(CGPI) received the “Very Trustworthy”
predicate for the first time.
PT BANK MANDIRI (PERSERO) TBK 568 569 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CORPORATE GOVERNANCE ROADMAP CORPORATE GOVERNANCE ROADMAP
2015 2017
2008 – 2010
Continued Cultural Transformation 1. Conducted the stage 3 transformation. 1. Bank Mandiri has participated in the CGPI
2. The Bank received the “The Best Financial assessment for 14 (fourteen) consecutive years
1. Continuously improve the implementation of prudential banking, Corporate Governance and Sector” in the Corporate Governance rating since 2003.
internal control through the development of the Corporate Governance website, Compliance Risk by The Indonesian Institute for Corporate 2. The Bank received “The Best Overall” in the
Management System, Standard Anti Money Laundering and Prevention of Terrorist Funding procedures, Directorship (IICD) in the 2016 ASEAN CG GCG rating by The Indonesian Institute for
Risk Based Audit Tools and Audit Management Information Systems. Scorecard. Corporate Directorship (IICD) in the 2016, ASEAN
2. Making business and other management decisions by considering the principles of good corporate 3. The Bank received the title of “The Best of Asia CG Scorecard,
governance while always considering all applicable regulations. “ as an Icon on Corporate Governance in 3. Bank Mandiri was awarded as a SOE with the
3. The implementation of an advanced cultural internalization program, among others, through the Corporate Governance rating by Corporate Best Gratification Control System in the 2017
holding of a Culture Fair, Culture Seminar, and Recognition Program in the form of awards to work Governance Asia (CGA). International Anti-Corruption Day Festival
units and the best change agents in cultural programs. 4. Integrated Governance Implementation which was held on 11-12 December 2017 at
a. Implementing integrated governance the Bidakara Hotel, Jakarta.
and integrated work units in the Mandiri
Group in accordance with the POJK No.
18/ POJK.03/2014 concerning Integrated
2011 – 2013 Governance.
b. Forming Integrated Compliance Unit,
1. Bank Indonesia issued PBI No. 13/1/PBI/2011 concerning Assessment of Commercial Bank Soundness Integrated Risk Management Unit and
Level, requires Banks, both individually and in consolidation, to conduct a Corporate Governance
assessment using a Risk Based Bank Rating (RBBR) approach.
Integrated Internal Audit Unit, as well as the 2018
Integrated Governance Committee.
2. The consistent implementation of Bank Mandiri’s Corporate Governance has received appreciation
c. Developing Integrated Governance 1. Bank Mandiri has participated in the CGPI
from various independent and professional national and international institutions:
a. Bank Mandiri received the Best Financial title in Corporate Governance rating by The Indonesian Guidelines. assessment for 15 (fifteen) consecutive years
Institute for Corporate Directorship (IICD) to 100 public companies with the largest market 5. Enhanced the Gift Disclosure Statement’s since 2003.
capitalization values listed on the Indonesia Stock Exchange Operational Technical Guidelines (PTO) to 2. Bank Mandiri was included in the Top 50
b. Since 2009 Bank Mandiri has always received the honor as the best company in Corporate become the Gratification Control PTO which ASEAN PLCs and Top 3 PLCs Indonesia in the
Governance implementation Corporate Governance rating by Corporate Governance Asia took effect on July 3, 2015 and the launch of the 2nd ASEAN Corporate Governance Scorecard
(CGA) based in Hong Kong. Gratification Control Unit (UPG) on July 9, 2015. (CG) Awards.
c. Implemented the Gratification control through the implementation of Gift UPG Bank Mandiri received a BUMN award with 3. Bank Mandiri was awarded again for the fourth
3. Disclosure reporting on July 2, 2013 as an effort to prevent gratuity receipt in line with the Corruption the 2015 Best Gratification Control Unit from the time as a SOE with the Best Gratification Control
Eradication Commission (KPK) recommendations. Corruption Eradication Commission. System by KPK.
4. Participated in creating anti-corruption culture, among others, by taking part in 2013 Anti-Corruption
Week activities organized by the KPK.
2016
2014 1. Bank Mandiri received “The Best Overall” in
the GCG rating by The Indonesian Institute for
1. The Bank received “The Best Overall GCG Rating” by The Indonesian Institute for Corporate Directorship Corporate Directorship (IICD) in the 2016, ASEAN
(IICD) in the ASEAN CG Scorecard. CG Scorecard.
2. The Bank received the title of “The Best of Asia” as an Icon on Corporate Governance in Corporate 2. Participated in the National Gratification Control
Governance rating by Corporate Governance Asia (CGA) in Hong Kong. Unit Forum which was held from October 31 to
3. Good Corporate Citizen (GCC) is in line with Bank Mandiri 2015 - 2020 corporate plan, one of which November 3, 2016 in Bogor, West Java.
is the social economic impact, one of the components is the role model of corporate citizens. Bank 3. Participated in the 2016 International Anti-
Mandiri has conducted diagnostic review on GCC in the Company. Corruption Day Festival which was held on
4. Improve the provisions on the prohibition of gratification as stipulated in the Gift Disclosure Statement 8-10 December 2016 in Pekanbaru Riau. Bank
Operational Technical Guidelines (PTO) with the KPK recommendations. Mandiri was selected as a BUMN with the Best
Gratification Control System.
PT BANK MANDIRI (PERSERO) TBK 570 571 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CORPORATE GOVERNANCE ROADMAP CORPORATE GOVERNANCE ROADMAP
2019 2022
1. Rating GCG oleh The Indonesian Institute for Corporate Directorship (IICD) dalam ajang ASEAN CG 1. Corporate Governance rating by The Indonesian Institute for Corporate Directorship (IICD) in the
Scorecard 2019, Bank Mandiri meraih kategori “The Best Overall”. ASEAN CG Scorecard 2022, Bank Mandiri received the category of “The Best Financial Sector”.
2. Bank Mandiri telah mengikuti penilaian CGPI selama 16 (enam belas) tahun berturut- turut sejak tahun 2. Bank Mandiri’s participation in the ranking of the Corporate Governance Perception Index (CGPI)
2003. Di tahun 2019 dalam ajang Indonesia Most Trusted Companies Award 2019 yang diselenggarakan program organized by The Institute Indonesian for Corporate Governance (IICG), has successfully
oleh IICG, Bank Mandiri kembali meraih predikat “Sangat Terpercaya” sebanyak 13 (tiga belas) kali maintained the title of “The Most Trusted” for 16 (sixteen) consecutive times.
berturut-turut. 3. In this year’s ACGS assessment, Bank Mandiri again received the ASEAN Asset Class rating and was
3. Bank Mandiri termasuk dalam Top 50 PLCs ASEAN dan Top 3 PLCs Indonesia. included in the list of 50 companies that implement Governance in accordance with the ASEAN
4. Penyempurnaan Susunan Komite Tata Kelola Terintegrasi sehingga Mayoritas anggotanya adalah Corporate Governance Scorecard (ACGS) and received the Best Financial Sector award at the 13th
Komisaris Independen, sehingga sesuai dengan kriteria ACGS. Institute for Corporate Directorship (IICD) Corporate Governance Award 2022.
4. In 2022, 3 (three) Subsidiaries in the Financial Conglomeration of Bank Mandiri received the title of
“Very Trusted” and 4 (four) Subsidiaries received the title of “Trusted” in the ranking of Corporate
Governance Perception Index (CGPI).
2020 5. Bank Mandiri has adjusted the Integrated Governance Committee Members through the Decree of
the Board of Directors No. KEP.DIR/17/2022 dated 18 April 2022
1. Bank Mandiri received The Best GRC Overall for Corporate Governance & Performance from Business 6. Bank Mandiri has refined the Charter of the Integrated Governance Committee through the Decree
News Indonesia Magazine in collaboration with the CEO Forum. of the Board of Commissioners No. KEP. KOM.005/2022 dated 18 November 2022.
2. Bank Mandiri’s participation in the ranking of the Corporate Governance Perception Index (CGPI) 7. Bank Mandiri has refined the Integrated Governance Guidelines on 1 November 2022 and has been
held by the IICG, again won the title of “Very Trusted” 14 (fourteen) times in a row. submitted to all financial institutions in the Mandiri Group Financial Conglomerates on 25 November
3. Bank Mandiri was in the ASEAN Asset Class in the ASEAN Corporate Governance Scorecard (ACGS) 2022.
ranking by the ASEAN Capital Market Forum.
4. The Bank adjusted the Board of Commissioners composition with the presence of female Independent
Commissioners to be in accordance with ACGS criteria.
2023
2021 1. Corporate Governance rating by The Indonesian Institute for Corporate Directorship (IICD) at the
14th IICD Corporate Governance Conference and Awards 2023, Bank Mandiri received the “Best
1. Bank Mandiri received The Best GRC Overall for Corporate Governance & Performance 2021 (Digital & Overall” category.
Wholesale Banking) at the GRC & Performance Excellent Award 2021 held by Business News Indonesia 2. Corporate Governance Perception Index (CGPI) organized by The Institute Indonesian for Corporate
Magazine in collaboration with the CEO Forum. Governance (IICG), succeeded in maintaining the title of “The Most Trusted” for
2. Bank Mandiri received The Best Chief Compliance Officer 2021 at the GRC & Performance Excellent 3. 17 (seventeen) consecutive times.
Award 2021. 4. In 2023, there were 3 (three) Bank Mandiri subsidiaries awarded “The Most Trusted” rating,
3. Bank Mandiri received The Best Chief Risk Management Officer 2021 at the GRC & Performance 5. 4 (four) subsidiaries awarded “The Most Trusted” rating, and 1 (one) Sub-Subsidiary awarded the
Excellent Award 2021. ‘Trusted’ predicate in the Corporate Governance Perception Index (CGPI) 2022 ranking.
4. Bank Mandiri received The Best Chairman in Banking Industries 2021 at the GRC & Performance 6. Bank Mandiri has made adjustments to Integrated Governance Committee Members through the
Excellent Award 2021. Decree of the Board of Directors No. KEP. DIR/018/2023 dated 11 April 2023.
5. Bank Mandiri again received the “Most Trusted” valuation in the research and rating program of
Corporate Governance Perception Index (CGPI) 2020 held in 2021 by The Indonesian Institute for
Corporate Governance (IICG) for the 15 (fifteen) consecutive years.
6. Bank Mandiri received the Best Financial Sector in the Top 50 Big Capitalization Public Listed Company
held by The Indonesian Institute for Corporate Directorship (IICD).
7. Bank Mandiri has updated the Integrated Governance Committee Charter pursuant to the Decree
No. KEP.KOM/011/2021 dated 15 November 2021.
PT BANK MANDIRI (PERSERO) TBK 572 573 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CORPORATE GOVERNANCE ROADMAP
CORPORATE GOVERNANCE
IMPLEMENTATION IN 2024 & PLANS
FOR 2025
In line with our commitment and understanding of 2. Integrated Governance Self-Assessment
the crucial role that Corporate Governance plays In addition to conducting self-assessments
in business continuity, Bank Mandiri is continuously of Individual Governance Implementation,
2024 enhancing its governance practices throughout 2024. Bank Mandiri also performs self-assessments of
This has been implemented through the followings: Integrated Governance Implementation based
on POJK No. 18/POJK.03/2014 and SEOJK No. 15/
1. Corporate Governance Rating by The Indonesian Institute 1. Governance Self-Assessment – Bank Only SEOJK.03/2015 on Integrated Governance. These
for Corporate Directorship (IICD): At the 15th IICD Corporate To enhance the sustainable implementation of self-assessments are conducted twice a year (in
Governance Conference and Awards 2024, Bank Mandiri Governance, Bank Mandiri continuously conducts June and December) and involve all Financial
self-assessments of its Individual Governance Service Institutions (LJK) within the Bank Mandiri
achieved the category of “Leadership in Corporate Governance.”
implementation based on OJK Regulation (POJK) Financial Conglomerate.
2. Corporate Governance Perception Index (CGPI) organized by No. 17 of 2023 and OJK Circular Letter (SEOJK) No.
The Institute Indonesian for Corporate Governance (IICG): Bank 13/SEOJK.03/2017 on Governance Implementation For the self-assessment of Integrated Governance
Mandiri successfully maintained the “Most Trusted” rating for 18 for Commercial Banks. These self-assessments are Implementation for the first half of 2024, a score of
(eighteen) consecutive times. conducted twice a year (in June and December). 1 (one) was achieved, reflecting that the Financial
3. In 2024, three (3) Bank Mandiri subsidiaries received the “Most Conglomerate is deemed to have implemented
Trusted” rating, and three (3) subsidiaries received the “Trusted” The results of the self-assessment for Individual Integrated Governance generally very well. This
Governance implementation for the first half of 2024 is evident from highly adequate compliance
rating in the 2023 Corporate Governance Perception Index (CGPI)
received a score of 1 (one). However, OJK provided with Integrated Governance principles. In cases
ranking held in 2024.
feedback on 5 November 2024, assigning a score of 2 where weaknesses in Integrated Governance
4. Bank Mandiri completed the refinement of the Integrated (two), reflecting that Bank Mandiri’s management were identified, these weaknesses were generally
Governance Guidelines on March 25, 2024, and distributed has generally implemented good Governance. insignificant and could be promptly addressed by
them to all Financial Service Institutions within the Mandiri Group This is evident from adequate compliance the Main Entity and/or Financial Service Institutions
Financial Conglomeration on April 23, 2024. with Governance principles. In cases where within the Financial Conglomerate.
5. Bank Mandiri adjusted the Membership of the Integrated weaknesses in Governance principles were
Governance Committee through Board of Directors Decree identified, these weaknesses were generally not The self-assessment results for Integrated
significant and could be addressed with normal Governance Implementation for the second
No. KEP.DIR/040/2024 dated 22 May 2024.
actions by Bank Mandiri’s management. half of 2024 also received a score of 1 (one),
6. Bank Mandiri refined the Integrated Governance Committee reflecting that the Financial Conglomerate
Charter through the Board of Commissioners Decree No. KEP. The self-assessment results for Individual is deemed to have implemented Integrated
KOM/009/2024 dated 31 May 2024. Governance implementation for the second half Governance generally very well. This is evident
of 2024 received a score of 1 (one), reflecting from highly adequate compliance with
that Bank Mandiri’s management has generally Integrated Governance principles. In cases where
implemented very good Governance. This is weaknesses in Integrated Governance principles
evident from highly adequate compliance were identified, these weaknesses were generally
with Governance principles. In cases where insignificant and could be promptly addressed by
weaknesses in Governance principles were the Main Entity and/or Financial Service Institutions
identified, these weaknesses were generally within the Financial Conglomerate.
insignificant and could be promptly resolved by
Bank Mandiri’s management.
PT BANK MANDIRI (PERSERO) TBK 574 575 ANNUAL REPORT 2024
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3. ASEAN Corporate Governance Scorecard This marks Bank Mandiri’s 21st participation in
To continue improving the implementation the program as of 2024. The Bank successfully SELF-ASSESSMENT
of Governance, Bank Mandiri has adopted maintained its designation as a “Most Trusted”
governance assessment practices based on company for the 18th consecutive year, achieving
the principles developed by the Organization a score of 95.30.
for Economic Cooperation and Development
(OECD) and endorsed by the ASEAN Capital Plans for 2025
Market Forum (ACMF), known as the ASEAN
Corporate Governance Scorecard (ACGS). Bank Mandiri consistently strives to enhance the Bank Mandiri conducts self-assessments of its Individual
quality of corporate governance implementation
ACGS is used to evaluate corporate governance and has developed a work plan for 2025, which
good governance implementation based on POJK No. 17
practices of publicly listed companies in ASEAN includes: of 2023 and SEOJK No. 13/SEOJK.03/2017 on Governance
countries. The assessment is based on publicly
Implementation for Commercial Banks.
available information, including Annual Reports, 1. Continuously improving the implementation of
Audited Financial Statements, Sustainability Good Corporate Governance (GCG).
Reports, Announcements and Notices for 2. Ensuring compliance with the ASEAN Corporate
General Meetings of Shareholders, Corporate Governance Scorecard (ACGS). Applied Criteria 3. Governance Outcome
Websites, and other public information. The 3. Conducting self-assessments of Individual The assessment of governance outcome aims
assessment components of the ASEAN Corporate Governance implementation and self-assessments The criteria used in conducting Individual Self- to evaluate the quality of outcomes that meet
Governance Scorecard include: of Integrated Governance implementation. Assessments are based on OJK Circular Letter No. stakeholder expectations. These outcomes
a. Rights and Equitable Treatment of Shareholders 13/SEOJK.03/2017 on Governance Implementation result from the effective implementation of
b. Sustainability and Resilience for Commercial Banks. This self-assessment aims to good governance principles, supported by the
c. Disclosure and Transparency CORPORATE GOVERNANCE map the strengths and weaknesses of Governance adequacy of the Bank’s governance structure
d. Responsibilities of the Board of Directors and ASSESSMENTS implementation, evaluated from three aspects: and infrastructure. Governance outcomes
Board of Commissioners include both qualitative and quantitative
To enhance the sustainable implementation of 1. Governance Structure aspects, such as:
4. Corporate Governance Perception Index Corporate Governance, Bank Mandiri conducts The assessment of governance structure aims to a. Adequacy of transparency in reporting.
To assess the quality of Governance implementation, periodic Self-Assessments of Governance evaluate the adequacy of the Bank’s governance b. Compliance with laws and regulations.
Bank Mandiri participated in the Corporate Implementation every semester. In addition, Bank structure and infrastructure to ensure that the c. Consumer protection.
Governance Perception Index (CGPI) 2023 research Mandiri undergoes external independent assessments implementation of good governance principles d. Objectivity in assessments/audits.
and rating program conducted in 2024. The theme of Corporate Governance implementation by results in outcomes that meet the expectations e. Bank performance, including profitability,
of CGPI was “Building Corporate Maturity within participating in the Corporate Governance of the Company’s stakeholders. The governance efficiency, and capitalization.
the GCG Framework.” The CGPI assessment stages Perception Index (CGPI) rating program and ensuring structure includes the Board of Commissioners, the f. Improvements or declines in compliance with
include self-assessment, evaluation of document compliance with the ASEAN Corporate Governance Board of Directors, Committees, and work units applicable regulations and the resolution
completeness, and observation. The assessment Scorecard (ACGS) standards. within the Company. Meanwhile, governance of issues faced by the Bank, such as fraud,
aspects cover Governance Structure, Governance infrastructure encompasses policies and violations of the Legal Lending Limit (LLL),
Process, and Governance Outcome. procedures, management information systems, and breaches related to regulatory reporting
and the main duties and functions of each requirements.
organizational structure.
2. Governance Process
The governance process assessment aims to
evaluate the effectiveness of the implementation
of governance principles, supported by the
adequacy of the Bank’s governance structure
and infrastructure, to achieve outcomes that
align with stakeholder expectations.
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The Self-Assessment of Individual Good Governance Implementation covers 11 (eleven) governance Based on the results of both assessments, the implementation of Bank Mandiri’s governance in 2024 can be
implementation assessment factors, which include: summarized as follows:
1. Execution of duties and responsibilities of the Board of Commissioners.
2. Execution of duties and responsibilities of the Board of Directors. STRENGTH WEAKNESS
3. Completeness and execution of Committee duties.
4. Management of conflicts of interest. STRUCTURE
5. Implementation of the compliance function. 1. Bank Mandiri organizes the Annual GMS to make changes to the Board of Directors and Board None
6. Implementation of the internal audit function. of Commissioners.
2. SAll members of the Board of Directors and Board of Commissioners have passed the OJK fit
7. Implementation of the external audit function. and proper test.
8. Implementation of risk management, including the internal control system. 3. The composition of the committee membership structure complies with requirements, and
9. Provision of funds to related parties (related party transactions) and large exposures. adjustments to the Committee Membership Charter under the Board of Commissioners have
10. Transparency of the Bank’s financial and non-financial conditions, governance implementation reports, been made as follows:
a. Risk Oversight Committee through Decree of the Board of Directors No. . KEP.DIR/039/2024
and internal reporting. dated May 22, 2024.
11. Bank’s Strategic Plan. b. Remuneration and Nomination Committee through Decree of the Board of Directors No.
KEP.DIR/019/2024 dated April 5, 2024.
c. Integrated Governance Committee through Board of Directors Decree No. KEP.DIR/040/2024
Assessors dated May 22, 2024.
The self-assessment process for Individual Good Governance Implementation at Bank Mandiri involves the d. Audit Committee through Board of Directors Decree No. KEP.DIR/016/2024 dated April 5, 2024.
participation of the entire Board of Commissioners, Board of Directors, and work units related to the governance PROCESS
assessment factors.
1. To carry out the duties and responsibilities of the Board of Commissioners and the Board of None
Directors, 28 (twenty eight) Board of Commissioners Meetings and 45 (forty five) Board of Directors
Assessment Scores Meetings were held during 2024.
In the first semester of 2024, Bank Mandiri conducted a self-assessment of Individual Good Governance 2. Bank Mandiri’s 2023-2025 Bank Business Plan (RBB) was discussed at the Board of Directors and
Commissioners Meetings and submitted to OJK in accordance with applicable regulations.
Implementation, achieving a score of 1. However, OJK provided the following feedback on the assessment:
3. Committee meetings have been held in accordance with the needs of the Bank. In 2024, the
Committees under the Board of Commissioners have conducted meetings with the following
Score Definition of Composite details
a. Audit Committee: 24 (twenty four) times
Reflecting that in general the Company’s management had implemented a b. Risk Oversight Committee: 28 (twenty eight) times
c. Remuneration and Nomination Committee: 15 (fifteen) times
good Governance. This was reflected in the adequate fulfilment of the principles
2
d. Integrated Governance Committee: 5 (five) times
of Governance. Where there were weaknesses in the application of Governance
principles, in general these weaknesses were insignificant and could be resolved by RESULTS
regular actions by the Bank’s management. 1. The Board of Directors has fully implemented the principles of Good Corporate Governance Violations of
in carrying out the Bank’s business activities at all levels of the organization, which is reflected applicable
in Bank Mandiri’s success in maintaining the title of “The Most Trusted Companies” by The regulations
In the second semester of 2024, Bank Mandiri conducted a self-assessment of Individual Good Corporate Indonesian Institute for Corporate Governance (IICG) for 18 (eighteen)consecutive times and were still
receiving a score of 95.30. found.
Governance Implementation, achieving a score of 1. However, OJK has not yet provided feedback on the
2. Annual Audit Plan 2024 Internal Audit has been approved by the President Director and the
self-assessment results for the second semester of 2024. The assessment details are as follows: Board of Commissioners by considering the recommendations of the Audit Committee,
3. The Compliance Director’s report for the first semester of 2024 has been submitted to OJK on
July 31, 2024.
Score Definition of Composite
Reflecting that in general the Company’s management had implemented a very EXTERNAL PARTY ASSESSMENT
good Governance. This was reflected in the adequate fulfilment of the principles
1 of Governance. In the event that there were weaknesses in the application of Bank Mandiri continues to actively conduct governance assessments by external parties to gather feedback
GCG principles, in general these weaknesses were insignificant and could be and enhance the implementation of the bank’s governance practices.
immediately improved by the Bank’s management.
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c. Indicators for Outcomes of Risk Management, Compliance, and Control and Supervision.
CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI) d. Indicators for Outcomes of Governance in Achieving Sustainable Development Goals (SDGs).
e. Indicators for Outcomes of Building Corporate Maturity.
In assessing the quality of Governance implementation, a. Indicators for Governance Systems and Assessor
Bank Mandiri participates in the CGPI research and Mechanisms for Shareholders and the
rating program organized by The Indonesian Institute implementation of GMS. The assessment for CGPI is conducted by The Indonesian Institute for Corporate Governance (IICG).
of Corporate Governance (IICG). CGPI is participated b. Indicators for Governance Systems and
in by public companies (issuers), SOEs, banks, and Mechanisms for the Board of Commissioners Assessment Score
other private companies, with Bank Mandiri having and the Board of Directors.
participated in the CGPI assessment for 21 (twenty- c. Indicators for Governance Systems and The results of the CGPI assessment are utilized by Bank Mandiri to evaluate and improve the implementation
one) consecutive times since 2003. Mechanisms for Organizational Behavior. of GCG. Bank Mandiri received the “Most Trusted” company designation in the 2023 CGPI assessment
d. Indicators for Governance Systems and conducted in 2024, with a score of 95.30. This marks the 18th (eighteenth) consecutive award for Bank Mandiri.
Applied Criteria Mechanisms for Disclosure and Information The composition of Bank Mandiri’s scores over the last 5 (five) consecutive years is as follows:
Transparency.
The CGPI assessment aspects for 2023/2024 include: e. Indicators for Governance Systems and Stages 2020 Scores 2021 Scores 2022 Scores 2023 Scores 2024 Scores
Mechanisms for Risk Management.
Governance Structure 25.70 33.76 26.65 31.53 31.85
1. Governance Structure f. Indicators for Governance Systems and
This aspect evaluates the completeness of organs, Mechanisms for Compliance. Governance Process 34.50 34.26 36.24 31.24 31.61
structure, and optimal infrastructure within the g. Indicators for Governance Systems and Governance Outcome 34.74 26.99 32.22 32.45 31.84
company in accordance with principles, values, Mechanisms for Control and Supervision. Scores 94.94 95.01 95.11 95.22 95.30
and compliance to create value and ensure h. Indicators for Governance Systems and
sustainable growth ethically and with dignity. Mechanisms for Strategic Planning. CGPI assessment results in 18 (eighteen) consecutive years were as follows:
The assessment indicators for the governance i. Indicators for Governance Systems and
structure aspect include: Mechanisms for Organizational Infrastructure.
95,22 95,30
a. Indicators for Shareholders and GMS j. Indicators for Governance Systems and 95,01
95,11
94,86 94,94
b. Indicators for the Board of Commissioners Mechanisms for Information Technology.
c. Indicators for the Board of Directors k. Indicators for Governance Systems and
d. Indicators for Supporting Organs of the Board Mechanisms for Sustainable Development 93,55
of Commissioners Goals (SDGs). 93,29 93,32
e. Indicators for Supporting Organs of the Board l. lIndicators for Governance Systems and 92,55
of Directors Mechanisms for Creativity and Innovation.
92,15
f. Indicators for Functional Management m. Indicators for Governance Systems and
91,51 91,51 91,51
Mechanisms for Building Corporate Maturity. 91,33
2. Governance Process
90,55
This aspect evaluates the management system’s 3. Governance Outcome
89,86 89,96
ability to optimize all management functions in This aspect evaluates the company’s optimal
line with changes in the company’s contextual performance achievements, effectiveness, and
environment, as well as principles, values, efficiency in utilizing resources to create value
and compliance, to create value and ensure and ensure sustainable growth ethically and with 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
sustainable growth ethically and with dignity. dignity. The assessment indicators for governance
The assessment indicators for the governance outcomes include:
process aspect include: a. Indicators for Outcomes of Corporate Governance
Organs.
b. Indicators for Conformity of Organizational
Behavior.
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RECOMMENDATION FOLLOW-UP
Bank Mandiri needs to optimize the Bank Mandiri consistently applies a risk-aware culture across
Recommendations and Follow Ups implementation of a comprehensive risk culture, all operational and business activities to mitigate potential
From the results of the 2024 CGPI assessment, there were several recommendations from the IICG on the Bank’s serving as a strong foundation to maximize risks that could disrupt the Company's sustainability. This risk-
potential, achieve excellent performance, and aware culture is implemented at all levels, from the highest
governance implementation. These recommendations will be used for improving governance implementation
drive sustainable business growth. organizational layers to all employees.
at Bank Mandiri.
Efforts to enhance the risk-aware culture are also reflected
in the development of products and technology by Bank
RECOMMENDATION FOLLOW-UP Mandiri, which are always complemented by an adequate
Risk Management System to maintain business sustainability.
GOVERNANCE STRUCTURE This includes conducting risk assessments and implementing risk
mitigation measures prior to launching or executing any product
Bank Mandiri needs to periodically update • The process of adjusting and refining Bank Mandiri's policies
or activity, ensuring sustainable performance achievements in
its corporate policies and strategies through has consistently been carried out by taking into account
the long term.
comprehensive risk-based analysis in response applicable regulatory provisions, the Bank's strategies, and
to the dynamics of the business and industry business needs. Bank Mandiri needs to develop mitigation To prevent and mitigate potential fraud, Bank Mandiri
environment, ensuring the optimization of the • Bank Mandiri's strategies are formulated comprehensively, measures and process improvements to prevent implements the Anti-Fraud Strategy (SAF), which consists of
company's potential. considering internal and external factors (macroeconomics the occurrence or recurrence of fraud, non-fraud four pillars:
and the banking industry outlook). Furthermore, the cases, sanctions/fines, and other violations. • Prevention
formulation of Bank Mandiri's strategies always adheres to • Detection
applicable regulatory provisions, the principles of prudence, • Investigation, Reporting, Sanctions, and Legal Processes
risk management, and sound banking practices. • Monitoring, Evaluation, and Follow-Up
The implementation of this strategy is continuously evaluated
Bank Mandiri needs to optimize its data The implementation of Bank Mandiri's governance has been to ensure its effectiveness.
governance policies in compliance with aligned with applicable laws and regulations as well as
prevailing laws and regulations, while also prevailing regulatory requirements. Moreover, to further optimize Bank Mandiri needs to develop an evaluation Bank Mandiri has implemented human capital management
referencing best practices and aligning them governance implementation, Bank Mandiri also adheres to the framework for measuring the maturity of its human to develop globally competitive banking talents, ensuring
with the Company's strategic plans. governance principles developed by the ASEAN Capital Market capital governance system. This will support the the creation of a high-performing organization with a strong
Forum (ACMF) and international best practices. alignment of human resource management reputation. Guided by the spirit of learning, synergy, growth,
with the company's strategy and position the and contribution to Indonesia, human capital management
GOVERNANCE PROCESS organization in accordance with international at Bank Mandiri is structured through a Human Capital strategy
best practice standards. aligned with the Bank’s overall strategy. This aims to cultivate
Bank Mandiri needs to develop assessment and Bank Mandiri has established a code of conduct outlining the
Strategic Business Leaders with the characteristics of Always
monitoring programs to ensure that all members fundamental principles of personal and professional conduct
Deliver and Always Ahead, supporting Bank Mandiri's vision of
of the Board of Directors, Board of Commissioners, expected of all members of the organization, including the
becoming the Undisputed Industry Leader in Indonesia.
and employees thoroughly understand the Board of Commissioners, Board of Directors, and all employees.
relevant code of conduct and apply it effectively. The implementation of the code of conduct aims to foster Bank Mandiri needs to develop a reliable As part of Bank Mandiri's commitment to support the
This is essential to prevent the corporation from professional, responsible, fair, proper, and trustworthy behavior structure and system for consumer protection establishment of a reliable consumer protection system and
being involved in inappropriate behavior (ethical in business interactions with colleagues and partners. and empowerment, as well as conduct periodic fostering a sustainable, stable financial system that protects the
measurement). evaluations of its implementation. interests of consumers and the public, the Bank has implemented
The implementation and enforcement of the code of conduct an Operational Policy governing the application of consumer
are carried out continuously and conscientiously through Annual protection functions. Bank Mandiri has also established a
Disclosure, Integrity Pacts, and awareness programs. Consumer Protection Unit.
Bank Mandiri needs to optimize the strengthening The optimization of internal controls through the implementation Bank Mandiri needs to maintain the reliability As part of its efforts to ensure information security, Bank Mandiri
of internal controls, including through the of Internal Control Over Financial Reporting (ICOFR) has and security of the data, network, systems, and has developed and implemented an IT security strategy that
implementation of Internal Control Over been carried out by Bank Mandiri, also referring to regulatory information technology used to remain free from complies with regulations and aligns with international standards
Financial Reporting (ICOFR) to enhance reporting requirements and best practices. This ensures reasonable the risks of hacking and unauthorized data usage. and best practices. This strategy is divided into 3 (three) main
accountability in alignment with the Company's assurance for all stakeholders regarding the Bank's reports. areas: People, Process, and Technology.
strategic plans.
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RECOMMENDATION FOLLOW-UP
Bank Mandiri needs to optimize systems and Bank Mandiri implements knowledge management to ensure
mechanisms that create corporate value through that employee and organizational knowledge (both explicit ASEAN CORPORATE GOVERNANCE SCORECARD (ACGS)
knowledge by implementing and certifying and tacit knowledge) can be extracted, documented, and
according to ISO 30401:2018 – Knowledge evenly redistributed. This initiative is aimed at maintaining and
Another form of assessment conducted regarding Corporate Governance implementation at Bank Mandiri
Management Systems. enhancing the organization's competitive advantage.
is the ASEAN Corporate Governance Scorecard, which serves as a benchmark for governance practices
Bank Mandiri needs to optimize the systems Bank Mandiri continues to optimally drive transformation and agreed upon by the ASEAN Capital Market Forum (ACMF). This parameter is based on OECD Principles and
and mechanisms for the establishment, innovation to deliver added value for all stakeholders and to
implementation, maintenance, and continuous promote healthy and sustainable business growth. is expected to enhance investor confidence in publicly listed companies in ASEAN.
improvement of an innovation management
system by implementing and certifying according Applied Criteria
to ISO 56002:2019 – Innovation Management
Systems.
The components of the ASEAN Corporate Governance Scorecard are as follows:
GOVERNANCE OUTCOME 1. Rights and Equitable Treatment of Shareholders
Bank Mandiri needs to periodically evaluate the The evaluation of the implementation of governance, risk 2. Sustainability and Resilience
maturity of its integrated corporate governance, management, and compliance has been conducted by Bank 3. Disclosure and Transparency
risk management, and compliance. Mandiri through regular meetings and coordination among
functional work units, as well as guidance and monitoring
4. Responsibilities of the Board of Directors and Board of Commissioners
mechanisms by the company's committee elements.
Bank Mandiri needs to take progressive action Bank Mandiri has established a system and mechanism for
Assessor
on all ongoing legal matters, ensure optimal risk handling and resolving legal issues faced by the Company, as
mitigation for all legal claims, and prevent the well as mitigating the risks associated with legal claims. The ASEAN Corporate Governance Scorecard is assessed by the ASEAN Capital Market Forum (ACMF).
recurrence of legal cases involving the Company.
Bank Mandiri needs to enhance the handling Bank Mandiri places high priority on customer satisfaction and Independent Party Assessment Score
of complaints received from various sources to provides mechanisms for lodging complaints or expressing
strengthen stakeholder trust in the Company. concerns, in accordance with regulatory requirements. The
Bank has established a dedicated customer service unit, the
Bank Mandiri is included in the list of companies awarded the ASEAN Asset Class Public Listed Companies
Customer Care Group, to handle and resolve all customer designation in the ASEAN Corporate Governance Scorecard assessment.
complaints promptly and in line with the established Service
Level Agreement (SLA). Bank Mandiri provides various accessible
platforms for customers to submit their complaints.
In the 2023 CGPI conducted in 2024, 3 (three) Subsidiaries received the “Most Trusted” designation, while 3
(three) Subsidiaries were rated as “Trusted,” with the following score details:
No. Entitas Anak Predikat Nilai
1. PT Bank Syariah Indonesia “Most Trusted” 91.80
2. PT Bank Mandiri Taspen “Most Trusted” 90.56
3. PT Mandiri Sekuritas “Most Trusted” 85.81
4. PT AXA Mandiri Financial Services “Trusted” 84.18
5. PT Mandiri Tunas Finance “Trusted” 84.01
6. PT Mandiri Utama Finance “Trusted” 82.05
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CORPORATE GOVERNANCE
APPLICATION OF CORPORATE APPLICATION OF CORPORATE GOVERNANCE GUIDELINES TO PUBLIC COMPANIES
GOVERNANCE GUIDELINES TO
PUBLIC COMPANIES
IMPLEMENTATION OF CORPORATE GOVERNANCE
ASPECTS AND PRINCIPLES PURSUANT TO FINANCIAL
SERVICES AUTHORITY REGULATIONS
Bank Mandiri implements Corporate Governance Guidelines for Public Company as stipulated in POJK No.
21/POJK.04/2015 dated 16 November 2015 on the Enactment of Governance Guidelines of Public Companies
as elaborated under SEOJK No. 32/SEOJK.04/2015 dated 17 November 2015 on the Corporate Governance
Guidelines of Public Companies. The following are description on the implementation of these regulations:
NO. ASPECTS – PRINCIPLES - RECOMMENDATIONS COMPLY OR EXPLAIN
A. ASPECT 1: RELATIONSHIP BETWEEN PUBLIC COMPANY AND SHAREHOLDERS IN ENSURING THE RIGHTS OF SHAREHOLDERS.
A.1. Principle 1: Enhancing the Value of General Meeting of Shareholders (GMS).
A.1.1 Recommendation The Public Company has technical means or procedure for both open and closed In the Annual General Meeting of Shareholders (GMS), Bank Mandiri has exercised open and close voting which
1: voting that prioritize independency and interest of Shareholders. is stated in the GMS Mechanisms.
Explanation: Every issued share with voting right has one vote (one share one vote). The Shareholders The voting mechanism at the GMS is regulated in the Bank’s Articles of Association.
may use their voting rights during the decision-making process, in particular to decision
with voting mechanism. However, both open and closed voting mechanism has not At the Annual General Meeting of Shareholders (AGMS) for the 2024 Fiscal Year, the decision-making mechanism
been regulated in detail. was carried out through deliberation to reach consensus, in accordance with Article 40 of the Financial Services
Authority Regulation (“OJK”) No. 15/POJK.04/2020 on the Planning and Implementation of General Meetings of
The Public Company is recommended to have voting procedure in decision making Shareholders for Public Companies (“POJK No. 15/2020”), while also taking into account Article 28 of POJK No.
of GMS agenda. Such voting procedure must maintain independency or freedom of 15/2020. If consensus could not be reached, decisions were made through voting. The voting process was conducted
Shareholders. As an example, an open voting mechanism is implemented by raising openly, with votes counted from those validly cast at the Meeting and via eASY.KSEI, except for the Eighth Agenda
hand in accordance with option as offered by the GMS chairman. Whilst a close voting Item, where voting was carried out using unsigned closed ballot cards. Meanwhile, the Fifth Agenda Item was of
mechanism is conducted in any decision that required confidentiality or by request from a reporting nature, hence shareholder approval was not required during the Meeting.
Shareholders through voting card or electronic voting.
The Bank has developed the GMS Procedures that can be downloaded in the Company’s website and were
distributed to the Shareholders during the GMS.
Remark: Comply
A.1.2. Recommendation Commissioners of Public Company attends the Annual GMS. The Annual GMS Fiscal Year 2024 was attended by all members of the Board of Commissioners and Board of Directors
2:
The presence of all members of the Board of Directors and the Board of Commissioners Remark: Comply
Explanation : of the Public Company is intended so that each member of the Board of Directors and
the Board of Commissioners can pay attention to, explain, and answer directly the issues
or questions as raised by shareholders related the GMS agenda.
PT BANK MANDIRI (PERSERO) TBK 586 587 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
APPLICATION OF CORPORATE GOVERNANCE GUIDELINES TO PUBLIC COMPANIES APPLICATION OF CORPORATE GOVERNANCE GUIDELINES TO PUBLIC COMPANIES
NO. ASPECTS – PRINCIPLES - RECOMMENDATIONS COMPLY OR EXPLAIN
A.1.3. Recommendation The Summary of Minutes of GMS is available in the Public Company’s website at least The Annual GMS minutes of meeting of 2024, in both Indonesian and English language, was announced at the
3: for one (1) year. latest 2 (two) working days following the GMS, which is published on the Bank’s website, IDX Electronic Reporting
System, OJK and eASY KSEI. The Bank’s website presented the GMS convention, including GMS minutes for the last
Explanation : Based on Article 51 jo. Article 52 of the OJK Regulation No.15/POJK.04/2020 on the Plan 5 (five) years.
and Implementation of the General Meeting of Shareholders of Public Company, The
Public Company is required to make summary of GMS Minutes in Indonesian and foreign In addition, Bank Mandiri has prepared GMS Highlights both in Indonesian and English which are uploaded 1 (one)
language (minimum in English), and announced to the public within two (2) working days working day after the GMS on the Bank Mandiri Website and proof of the announcement of the GMS results has been
after the GMS is held, one of which is through the Public Company Website. The availability reported by the Company to OJK and the Indonesia Stock Exchange through Letter No. HBK.CSC/CMA.0867/2024
of summary of GMS Minutes in the Public Company Website provides an opportunity dated 13 March 2024 and reported through the OJK Electronic Reporting System and the Indonesia Stock Exchange.
for shareholders who are not present, to easily obtain important information in GMS
implementation. Therefore, the provision on the minimum period of availability of GMS Remark: Comply
Minutes summary in the Website are intended to provide sufficient time for shareholders
to obtain such information.
A.2 Principle 2: Enhancing the Quality of Communication between Public Company with Shareholders or
Investors.
A.2.1. Recommendation Public Company has communication policy with the Shareholders and Investors. The Bank has a communication policy with shareholders or investors, as stipulated in the Corporate Secretary
4: Charter, Chapter III.A.I. Disclosures.
The communication between Public Company and shareholders or investors is intended
Explanation : so that shareholders or investors obtain clarity of information that has been published to The disclosure to the stakeholders is formulated by referring to the Capital Market regulations and other relevant
the public, such as periodic reports, information disclosure, business condition or prospect laws and regulations, which can be summarized as follows:
and performance, as well as implementation of public company governance. In addition, 1. Periodic and or incidental reporting to regulators (OJK, Bank Indonesia, LPS, Ministry of Justice and Human Rights,
the shareholders or investors can also submit input and opinion to the management of Indonesia Stock Exchange, etc) and reporting through Electronic Reporting System.
Public Company. 2. General Meeting of Shareholders (GMS).
Implemented according to laws and the Bank’s Articles of Association consisted of the Annual GMS and
The communication policy with shareholders or investors shows the commitment of the Extraordinary GMS.
Public Company in carrying out communication with shareholders or investors. This policy 3. Organizing other activities related to corporate actions and/or disclosures such as:
can include strategies, programs, and timing of communication implementation, as well a. Performance Presentation (quarterly)
as guideline that support shareholders or investors to participate in the communication. b. Public Expose (annually)
c. Analyst Meeting (quarterly)
The Performance Presentation, Public Expose dan Analyst Meeting exercised quarterly and annually were aimed
at disclosing information to public and investors on the Bank’s conditions, business prospects, performances, as
well as its corporate governance implementation.
The Bank also has established specific unit that is tasked to maintain and manage good relations with investors, as
well as serve as a centre of information on the Bank’s performance to the investors.
Remark: Comply
A.2.2. Recommendation The Public Company discloses the Communication Policy of Public Company with The Bank has in place the communication policy on Public Company with shareholders or investors as stated in
5: shareholders or investors in Website. the Corporate Secretary Charter, Chapter III.A.I Disclosures. The policy is provided in the Website. The Bank also
continually manages the information in the website, hence latest information is ready for the shareholders and
Disclosure of communication policy is a form of transparency on the commitment of the investors, such as Products/Services, Performance, Management, and Activities.
Explanation : Public Company in providing equality to all shareholders or investors for the implementation
of communication. The disclosure of information also aims to increase the participation Remark: Comply
and role of shareholders or investors in the implementation of the Public Company
communication program.
PT BANK MANDIRI (PERSERO) TBK 588 589 ANNUAL REPORT 2024
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NO. ASPECTS – PRINCIPLES - RECOMMENDATIONS COMPLY OR EXPLAIN
B. ASPECT 2: FUNCTION AND ROLES OF THE BOARD OF COMMISSIONERS
B.1 Principle 3: Strengthen the Membership composition of the Board of Commissioners.
B.1.1. Recommendation Determination of total members of the Board of Commissioners takes into account the Bank Mandiri has complied with the Articles 20 POJK No. 33/POJK.04/2014 concerning the Board of Directors and
6: conditions of the Public Company. Board of Commissioners of Issuers and Public Companies, namely number of members of the Board of Commissioners
is more than 2 (two) members and Article 35 paragraph (1) of POJK No. 17 of 2023 concerning the Implementation of
Explanation : The total members of the Board of Commissioners may affect the effectiveness of the Governance for Commercial Banks, namely that Banks are required to have members of the Board of Commissioners
duties of the Board of Commissioners. Determination of total members of the Board of with at least 3 (three) personnel and at most equal to the number of members of the Board of Directors.
Commissioners of a Public Company must refer to the provisions of the prevailing law
in which at least consists of two (2) people based on the provisions of the POJK No. 33/ As of 31 December 2024, the number of members of the Board of Commissioners of Bank Mandiri is 10 (ten) personnel
POJK.04/2 14 on The Board of Directors and Commissioners of Issuers or Public Companies. consisting of 5 (five) Independent Commissioners and 5 (five) non-Independent Commissioners.
In addition, it is also necessary to consider the condition of the Public Company, which
includes among other, the characteristic, capacity and size, as well as achievement of Remark: Comply
target and fulfillment of different business needs among the Public Companies. However,
exorbitant Board of Commissioners has the potential to disrupt the effectiveness on the
implementation function of the Board of Commissioners.
B.1.2. Recommendation Determination on the composition of members of the Board of Commissioners takes into The composition of members of the Board of Commissioners takes into account the diversity of expertise, knowledge
7: account on diversity of expertise, knowledge and required experience. and experience needed as disclosed in the Section of Composition and Assignment of the Bank’s Board of
Commissioners.
The composition of the Board of Commissioners is a combination of characteristics from both
Explanation : organ and individual perspective according to the need of respective Public Company. Remark: Comply
These characteristics can be reflected in the determination of expertise, knowledge and
experience required in the implementation of supervisory and advisory duty by the Board
of Commissioners of the Public Company. The composition that has taken into account
the need of the Public Company is a positive, especially related to decision making
related with supervisory function as carried out by considering various broader aspects.
B.2. Principle 4: Enhancing the Quality of Implementation of Duties and Responsibilities of the Board of
Commissioners.
B.2.1. Recommendation The Board of Commissioners has Self-Assessment Policy to evaluate the performance of The Board of Commissioners has in place the self-assessment policy that regulated in the BOC Charter. The Performance
8: the Board of Commissioners. Assessment of the Board of Commissioners is carried out by each member of the Board of Commissioners through
self-assessment mechanism based on assessment criteria of duties implementation and responsibilities of the Board
Explanation The Board of Commissioners’ Self-Assessment policy is a guideline that is used as a form of of Commissioners covering the aspects of structure, directives and oversight.
collegial accountability for evaluating the performance of the Board of Commissioners.
Self-assessment is carried out by each member to assess the collegial performance of the Remark: Comply
Board of Commissioners, and not to assess the individual performance of each member
of the Board of Commissioners. With this Self-Assessment, it is expected that each member
of the Board of Commissioners can contribute in improving the performance of the Board
of Commissioners on an ongoing basis.
This policy can include the assessment activity as carried out along with the purpose and
objective, periodic period of implementation, and benchmark or assessment criteria being
used in accordance with the recommendations from the Remuneration and Nomination
function of Public Company as required by OJK Regulation on the Remuneration and
Nomination Committee of Issuer or Public Company.
PT BANK MANDIRI (PERSERO) TBK 590 591 ANNUAL REPORT 2024
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NO. ASPECTS – PRINCIPLES - RECOMMENDATIONS COMPLY OR EXPLAIN
B.2.2. Recommendation The Self-Assessment Policy to evaluate the performance of the Board of Commissioners The self-assessment policy on the Board of Commissioners’ performance assessment has been disclosed in this
9: is disclosed in the Annual Report of Public Company. Annual Report.
The disclosure of Self-Assessment Policy on performance of the Board of Commissioners Remark: Comply
Explanation: is conducted not only to comply with transparency aspect as form of accountability of
its duties but also to provide assurance to the Shareholders or investors on efforts that
need to be done in improving the performance of the Board of Commissioners. Upon
the availability of disclosure, the Shareholders or investors acknowledge the check and
balance mechanism towards the Board of Commissioners.
B.2.3. Recommendation The Board of Commissioners has policy on resignation of member of the Board of Bank Mandiri has in place the policy on resignation of member of the Board of Commissioners when involved in
10: Commissioner when involved in financial crime. financial crime as stated in the Bank’s Articles of Association, namely the tenure of the Board of Commissioners is
ended upon the violations of laws and regulations and upon resignation.
The resignation policy of member of the Board of Commissioners being involved in financial
Explanation: crime is a policy that can increase the stakeholders’ trust in the Public Company, so that Referring to the Article 14 paragraph (26) letter f of the Bank’s Articles of Association, the tenure of member of the
corporate integrity will be maintained. This policy is needed to help the legal process and Board of Commissioners is ended if no longer meet the requirements as member of the Board of Commissioners
so that the legal process does not interfere the course of business activities. In addition, based on the Articles of Association and other laws and regulations. In the event that a member of the Board of
in terms of morality, this policy builds an ethical culture within the Public Company. This Commissioners is resigning including if involved in the financial crime, thus a concerned member of the Board of
policy can be included in the Code or the Code of Ethics that applies to the Board of Commissioners shall inform in writing regarding his/her intention to the Bank, and the Bank shall convene the GMS to
Commissioners. take decision on the resignation of a member of the Board of Commissioners within 90 days after the acceptance
of the resignation.
Furthermore, being involved in financial crimes shall means the convicted status from the
authorities of respective member of the Board of Commissioners. The financial crimes are Remark: Comply
manipulation and various forms of embezzlement in financial service activities as well as
Money Laundering Criminal Action as referred to Law Number 8 of 2010 on Prevention
and Eradication of Money Laundering Crimes.
B.2.4. Recommendation The Board of Commissioners or Committee that perform the Remuneration and Nomination Bank Mandiri has established the Remuneration and Nomination Committee that assists the Board of Commissioners
11: Function formulates the succession policy in the nomination process of member of the to propose recommendations to the shareholders of series A Dwiwarna, in terms of the following:
Board of Directors. • Developing, implementing and analyzing the nominating criteria and procedures for candidates of the Board
of Commissioners and Directors.
Explanation: Based on the provision of the OJK Regulation No. 34/POJK.04/2014 on the Remuneration • Identifying candidates of Directors from internal and/or external of the company, and candidates of Commissioners
and Nomination Committee of Issuer or Public Company, the committee that carries out that meet the requirements for being proposed/appointed as Director or Commissioner.
the nomination function has the task of formulating policy and criteria needed in the
nomination process of potential member of the Board of Directors. Policy that can support To prepare future leadership regeneration, Bank Mandiri designed the Talent and Succession Management
the nomination process is the succession policy of member of the Board of Directors. The program, a succession policy for the Board of Directors which refers to SOE Minister Regulation No. PER-11/MBU/2021
policy on succession aims to maintain the continuity of the regeneration of leadership in concerning requirements, procedures for appointment and dismissal of SOE Board of Directors members as last
the company in order to maintain the business continuity and the company’s long-term amended by SOE Minister Regulation No. PER-3/MBU/03/2023. In addition, as a Public Company, the Bank’s Policy
objective. also refers to POJK No. 33/POJK.04/2014 concerning the Board of Directors and Board of Commissioners of Issuers
or Public Companies. The appointment and dismissal of the Bank’s Board of Directors is carried out based on the
principles of professionalism and Corporate Governance.
Remark: Comply
PT BANK MANDIRI (PERSERO) TBK 592 593 ANNUAL REPORT 2024
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NO. ASPECTS – PRINCIPLES - RECOMMENDATIONS COMPLY OR EXPLAIN
C. ASPECT 3: FUNCTION AND ROLES OF THE BOARD OF DIRECTORS
C.1. Principle 5: Strengthen the Membership composition of the Board of Directors
C.1.1.Recommendation Determination of total members of the Board of Directors takes into account on the Bank Mandiri has complied with Article 20 POJK 33/POJK.04/2014 on the Board of Directors and the Board of
12: condition of the Public Company and effectiveness in decision making. Commissioners of Issuers or Public Companies, namely the Board of Directors of Issuers or Public Companies consists of
2 (two) members and Article 6 paragraph (1) of POJK No. 17 of 2023 concerning the Implementation of Governance
Explanation: Being the Company’s organ that is authorized in managing the Company, the determination for Commercial Banks, namely Banks are required to have at least 3 (three) members of the Board of Directors.
of total members of the Board of Directors has significant impact to the Company’s
performance. Thus, the determination of the total members of the Board of Directors As of 31 December 2024, number of the Bank’s Directors are 12 (twelve) members, and has been stipulated based
must be done through careful consideration and refer to the provisions of the applicable on complexity and requirements of the Bank. In the Board of Directors rules, the mechanism of decision making of
regulation, whereby based on OJK Regulation No.33/POJK.04/2 14 on the Board of the Board of Directors has been stipulated.
Directors and Board of Commissioners of Public Company, shall at least consists of 2 (two)
people. In addition, the determination of total members of the Board of Directors must Remark: Comply
be based on the need to achieve the objectives and purpose of public company and
being adjusted to the conditions of the public company including the characteristic,
capacity and size of the public company and effectiveness of the decision making by
the Board of Directors.
C.1.2. Recommendation Determination on the composition of members of the Board of Directors takes into account The determination of the Bank’s Board of Directors’ composition has taken into account the Bank’s needs and business
13: on diversity of expertise, knowledge and required experience. complexity, namely by considering the diversity of skills, educational background, and professional experience,
and is gender equality. The Board of Directors’ structure diversity is expected to provide alternative in resolving the
Similar with the Board of Commissioners, the composition diversity of members of the Board increasingly complex issues faced by the Bank, compared to member of Directors that are naturally homogenic,
Explanation: of Directors is a combination of required characteristic from both organ and individual thereby delivering the best decisions in the decision-making process.
perspective according to the needs of respective Public Company. The combination
is determined in view of expertise, knowledge and experience in accordance with Remark: Comply
segregation of tasks and functions of the Board of Directors in achieving the purpose of
the Public Company. Thus, consideration of the combination of characteristics will have
an impact on the accuracy of the collegial nomination and appointment of individual
member of the Board of Directors or Directors.
C.1.3. Recommendation Member of the Board of Directors in charge of accounting or finance has expertise and/ The director in charge of accounting or finance at Bank Mandiri is the Director of Finance, namely Mr. Sigit Prastowo
14: or knowledge in accounting field. with experience and competence in the field of Treasury (Finance), who in carrying out his duties requires the
knowledge in accounting. In addition, to support the implementation of his duties, he often participates in forums
The Financial Report is a management accountability report for resources management and seminars related to finance both at home and abroad.
Explanation: owned by the Public Company, which must be compiled and presented in accordance
with Financial Accounting Standards in Indonesia as well as related OJK regulations, Remark: Comply
including regulation in the Capital Market sector which regulates the presentation and
disclosure of Public Company Financial Statement. Based on the laws and regulations
in the Capital Market sector that regulates the responsibility of the Board of Directors for
the Financial Report, the Board of Directors is jointly responsible for the Financial Report,
signed by the President Director and member of the Board of Directors in charge of
accounting or finance.
As such, the financial disclosure and information presented in the financial statements
will be very much dependent on the skills, and/or expertise of the Board of Directors,
specifically member of the Board of Directors in charge of accounting or finance. Adequate
qualifications and/or expertise in accounting that at least proficient by the concerned
members of the Board of Directors, will ensure confidence in the preparation of financial
statements, thereby the financial statements can be relied on by the stakeholders as a
basic in decision making economically related to the concerned Public Company. The
expertise and/or skills shall be affirmed by educational background, training certificates,
and/or related work experiences.
PT BANK MANDIRI (PERSERO) TBK 594 595 ANNUAL REPORT 2024
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NO. ASPECTS – PRINCIPLES - RECOMMENDATIONS COMPLY OR EXPLAIN
C.2. Principle 6: Enhancing the Quality Implementation of Duties and Responsibilities of the Board of Directors
C.2.1 Recommendation The Board of Directors has Self-Assessment Policy to evaluate the performance of the The Board of Directors has a self-assessment policy. The performance assessment of the Board of Directors is carried
15: Board of Directors. out by each member of the Board of Directors through a self-assessment mechanism to evaluate the performance
of the Board of Directors collegially, and not to assess the individual performance of each member of the Board of
Explanation: Similar with the Board of Commissioners, the Board of Directors’ Self-Assessment policy is Directors. As described in the Annual Report in the section of the Performance Assessment of the Board of Directors.
a guideline being used as a form of accountability to evaluate collegial performance of
the Board of Directors. The self-assessment is conducted by each member of the Board Remark: Comply
of Directors to assess the collegial performance of the Board of Directors, and not to
assess the individual performance of each member of the Board of Directors. With this
self-assessment, it is expected that each member of the Board of Directors can contribute
to improve the performance of the Board of Directors on an ongoing basis.
This policy can include the assessment activity as carried out along with the purpose and
objective, periodic period of implementation, and benchmark or assessment criteria being
used in accordance with the recommendations from the Remuneration and Nomination
function of Public Company as required by OJK Regulation No. 34/POJK.04/2014 on the
Remuneration and Nomination Committee of Issuer or Public Company.
C.2.2. Recommendation The Self-Assessment Policy to evaluate the performance of the Board of Directors is The self-Assessment policy on the performance of the Board of Directors has been disclosed in the 2024 Fiscal Year
16: disclosed in the Annual Report of Public Company. Annual Report in the Board of Directors Performance Evaluation section.
The disclosure of Self-Assessment Policy on performance of the Board of Directors is Remark: Comply
Explanation: conducted not only to comply with transparency aspect as form of accountability of
its duties but also to provide assurance to the Shareholders or investors on efforts that
need to be done in improving the performance of the Board of Commissioners. Upon
the availability of disclosure, the Shareholders or investors acknowledge the check and
balance mechanism towards the Board of Directors.
C.2.3. Recommendation The Board of Directors has policy on resignation of member of the Board of Commissioner Bank Mandiri has in place the policy on resignation of member of the Board of Directors when involved in financial
17: when involved in financial crime. crime as stated in the Bank’s Articles of Association.
Explanation: The resignation policy of the Board of Directors involved in financial crimes is a policy that Referring to the Article 14 paragraph (26) letter f of the Bank’s Articles of Association, the tenure of member of
can increase the stakeholders’ trust in the Public Company, so that corporate integrity the Board of Directors is ended if no longer meet the requirements as member of the Board of Directors based on
will be maintained. This policy is needed to help the legal process and so that the legal the Articles of Association and other laws and regulations, including involvement in financial crime. In the event
process does not interfere with the course of business activities. In addition, in terms of that a member of the Board of Directors is resigning including if involved in the financial crime, thus a concerned
morality, this policy will build an ethical culture within the Public Company. This policy can member of the Board of Directors shall inform in writing regarding his/her intention to the Bank, and the Bank shall
cover in the Code or the Code of Ethics that applies to the Board of Directors. convene the GMS to take decision on the resignation of a member of the Board of Directors within 90 days after
the acceptance of the resignation.
Furthermore, what is meant by being involved in a financial crime is the status of being
convicted of a member of the Board of Directors from an authorized party. These financial Remark: Comply
crimes include manipulation and various forms of embezzlement in financial service
activities as well as the Criminal Act of Money Laundering as referred to in Law No. 8 of
2010 concerning Prevention and Eradication of Money Laundering.
PT BANK MANDIRI (PERSERO) TBK 596 597 ANNUAL REPORT 2024
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NO. ASPECTS – PRINCIPLES - RECOMMENDATIONS COMPLY OR EXPLAIN
D. ASPECT 4: STAKEHOLDERS PARTICIPATION
D.1. Principle 7: Enhancing Governance Aspect Through Stakeholders Participation.
D.1.1. Recommendation The Public Company has the Policy to prevent Insider Trading. The policy to prevent insider trading is regulated in SP SDM
18: • Chapter III.C.2.c regarding the Code of Conduct and Business Ethics, which are ethical standards that must be
A person with inside information is prohibited from conducting a Securities transaction by guided by all levels of the bank in carrying out daily duties and services and conducting business relations with
Explanation: using inside information as stipulate under the Capital Market Law. Public company can customers, partners and colleagues.
minimize the occurrence of insider trading through prevention policies, for example by • Chapter III.C.2.e regarding employee disciplinary regulations governing obligations, prohibitions and sanctions
firmly separating between confidential and public data as well as distributing the duties on employees.
and responsibilities on information management in proportional and efficient manner.
SP Corporate Secretary
Chapter III.A.5 Principles of Information Disclosure, which regulates
• Insiders who have insider information are prohibited from influencing any party, including the Insider’s family,
to buy or sell shares
• Insiders other than the Board of Directors and the Board of Commissioners who commit violations as stipulated
above and are proven to have carried out transactions and/or provide insider information will be subject to
disciplinary sanctions as stipulated in the Human Resources Guidelines Standards (SPSDM)
• The Board of Directors and the Board of Commissioners and parties due to their position, profession/ relationship with
Remark: Comply
D.1.2. Recommendation The Public Company has the anti-corruption and anti-fraud policies. Gratification Control
19: Bank Mandiri recognizes that controlling gratification is a crucial activity to ensure business processes are conducted in
The anti-corruption policy ensures that the business activities of the Public Company are accordance with business ethics that uphold the value of integrity. In 2013, Bank Mandiri established a Gift Disclosure
Explanation: carried out legally, prudently and in accordance with the principles of good governance. Statement, which was updated in 2015 with an Operational Technical Guideline (PTO) regulating the prohibition
The policy can be part of a code of ethics, or in a separate form. This policy may include, of receiving and/or giving gratification for all levels within Bank Mandiri. In the same year, the Gratification Control
among others, the programs and procedures implemented in dealing with corrupt Unit (UPG) was formed to execute gratification control functions within the Bank.
practices, kickbacks, fraud, bribery and/or gratuities in public companies. The scope
of the policy must describe the prevention of the Public Company against all corrupt The purpose of gratification control extends beyond compliance; it aims to embed good governance values
practices, either giving or receiving from other parties. within the Bank and instill the value of integrity among all employees. This ensures that daily business activities with
customers, vendors, partners, and all stakeholders are always guided by ethics, mutual trust, and accountability. As
a result, business interests can proceed ethically and effectively without conflicting with gratification prohibitions.
Bank Mandiri continues to strive for ongoing improvement in implementing gratification control measures.
To align with prevailing regulations and current business developments while maintaining strong relationships with
stakeholders, Bank Mandiri periodically refines its Gratification Control Operational Technical Guideline (PTO). The
most recent revision was finalized on August 16, 2024.
Anti-Bribery Management System
To support continuous efforts in combating corruption, Bank Mandiri obtained the ISO 37001:2016 certification for
its Anti-Bribery Management System on August 10, 2020. This certification was renewed on October 13, 2023, and is
valid until 2026. Initially, the scope of the ISO 37001:2016 certification covered Procurement & Vendor Management.
Since 2022, the scope has been successfully expanded to include Procurement, Vendor Management, and Internal
Audit Processes.
PT BANK MANDIRI (PERSERO) TBK 598 599 ANNUAL REPORT 2024
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NO. ASPECTS – PRINCIPLES - RECOMMENDATIONS COMPLY OR EXPLAIN
Implementation of Anti-Fraud Strategy
Bank Mandiri has implemented an Anti-Fraud Strategy in accordance with OJK Regulation Number 12 of 2024
regarding the Implementation of Anti-Fraud Strategies for Financial Institutions. As part of the improvement of the
Internal Control Policy, Bank Mandiri continues to make improvements to these regulations. This is also done in every
policy such as Standard Operating Procedures (SPO), Technical Operational Guidelines (PTO) and other regulations.
Bank Mandiri’s Anti-Fraud Strategy regulates 4 pillars, namely:
1. Pillar 1 (Prevention)
a. It is the responsibility of all levels of the Bank (work unit) and is part of the Fraud Control System in order to
reduce the potential for fraud. Programs implemented in this pillar include:
b. Anti-Fraud Awareness, such as socialization of Anti-Fraud Statement, Employee Awareness Program and
Customer Awareness Program. The Employee Awareness Program is carried out by providing training,
socialization, publication of fraud awareness through the Bank’s internal media that reaches all employees
and block leave obligations for each employee. Customer Awareness Program is carried out through the
use of social media effectively, periodically and dynamically.
c. Identification of Vulnerabilities, such as the application of Risk Management principles where all policies
and procedures are designed with due regard to internal control, the application of GCG principles and
Compliance. The implementation of work by employees in accordance with their authority and responsibilities
is stated in the job description of each employee, and signed by the employee concerned. In addition, the
signing of the Annual Disclosure by all employees at the beginning of the year.
d. Know Your Employee (KYE) Policy is a principle applied by the Bank to get to know each employee well
both in terms of ability and personality. KYE is carried out through a candidate selection process as well as
monitoring the character and lifestyle of employees
2. Pillar 2 (Detection)
It is the responsibility of all units, both first-line, second-line, and third-line and is part of the fraud control system
in order to identify and find fraud in the bank’s business activities. The programs implemented by Bank Mandiri
in this pillar include:
a. Whistleblowing System-Letter to CEO, which is managed by an independent party to minimize conflicts of
interest and provide a sense of security to whistleblowers.
b. Fraud Detection System, which has been implemented to support the Bank’s detection activities which
includes detection of transactional fraud and non-transactional fraud.
c. Surprise Audit, whose implementation is prioritized in business units that are at high risk or prone to fraud.
d. Surveillance System, which aim to monitor and review the internal control effectiveness (including fraud
control system).
3. Pillar 3 (Investigation, Reporting, Sanctions and Legal Process)
It is part of the Fraud Control System in the context of handling fraud that occurs through investigations and the results
are reported to the President Director, Board of Commissioners, and Regulators, including the proposed imposition of
sanctions and legal processes for fraudsters. In order to strengthen the function of the Third Pillar, delegation of authority
for the implementation of investigations and imposition of sanctions to each region has been carried out to accelerate
the process of handling cases and recovery.
4. Pillar 4 (Monitoring, Evaluation and Follow-up)
It is part of the Fraud Control System in order to monitor the follow-up results of investigations and evaluation of fraud
incidents, to improve weaknesses and strengthen the Internal Control System in order to prevent the recurrence of fraud
due to similar weaknesses. Written reporting to the President Director and the Board of Commissioners is carried out in
an orderly manner to monitor the established follow-up list.
Remark: Comply
PT BANK MANDIRI (PERSERO) TBK 600 601 ANNUAL REPORT 2024
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NO. ASPECTS – PRINCIPLES - RECOMMENDATIONS COMPLY OR EXPLAIN
D.1.3. Recommendation The Public Company has policy on vendor or supplier selection and capability improvement. Bank Mandiri has a policy regarding Selection and Capacity Building for Suppliers or Vendors, namely:
20: 1. Operational Policy (KOPR), article 205 on Operational Facilities and Infrastructure - Procurement
The Policy on vendor or supplier selection is useful to ensure that the Public Company can 2. Standard Operating Guidelines (SPO) that regulate, among others (Chapter III):
Explanation: obtain the required goods or services at competitive prices and good quality. While the a. General provisions include:
policy of increasing the capability of supplier or vendor is useful for ensuring the efficient i) Principles of Procurement
and effective supply chain. The capability of supplier or vendor to supply/fulfil the goods ii) Procurement Ethics
or services needed by the company will affect the quality of the company’s output. iii) Purpose of the Procurement Process
iv) Monitoring of Domestic Products Use
Thus, the implementation of these policies can guarantee the supply continuity in terms of v) Procurement Planning
quantity and quality as required by the Public Company. The scope of this policy includes vi) Loading Guidelines
criteria in selecting supplier or vendor, transparent procurement mechanism, effort to b. Provisions for the implementation of the procurement of goods and services include:
improve supplier or vendor capability, and fulfil the right relating to supplier or vendor. i) Procurement of Goods and Services Mechanism
ii) Procurement Process
iii) Stages of the Procurement Process
iv) Execution of Work and Handover of Work
v) Provisions for Change of Work (plus/minus).
vi) Provisions for the Implementation of Repeat Purchases.
vii) Implementation of Procurement Activities to Overcome Certain Conditions.
viii)Document and Payment Process.
3. Procurement Operational Technical Guidelines (PTO) that regulate, among others (Chapter III):
a. Implementation Provisions
i) Accreditation Partners (Goods and Services Providers)
• General & including aspects that are reviewed in carrying out the qualifications of prospective Goods and
Services Providers)
• Procedures for partner accreditation (Goods and Services Providers) (including aspects considered in determining
recommended partners to be invited in a procurement process)
• Partner Monitoring includes:
»» Monitoring Vendor Data
»» Monitoring Vendor Performance
»» Increasing Vendor Competence
»» Sanctions for Vendor
Remark: Comply
D.1.4. Recommendation The Public Company has policy on fulfilment of creditor rights. The fulfilment of creditors’ rights at Bank Mandiri is stated in the loan agreement with creditor. The following creditors’
21: rights are stated in the agreement, among others:
The policy on fulfilment of creditor rights is used as a guideline in providing loan to creditor. 1. Receive the audited financial statements;
Explanation: The purpose of the policy is to maintain the fulfilment of right and maintain creditor trust 2. Receive the loan progress/use report;
in the Public Company. The policy includes consideration in making agreement, as well 3. Receive late sanction on report submission;
as follow-up in fulfilling the obligation of the Public Company to creditor. 4. Receive written notification, request, and approval
Remark: Comply
D.1.5. Recommendation The Public Company has the Whistleblowing System policy. 1. The implementation of the Whistleblowing System (WBS) at Bank Mandiri is referred to as the Letter to CEO (LTC).
22: The WBS-LTC serves as a platform for reporting indications or acts of fraud and/or non-fraud by employees or
A well-developed Whistleblowing system policy will provide certainty of protection to witness stakeholders of Bank Mandiri to the President Director. It emphasizes disclosures from complaints to enhance the
Explanation: or reporter for an indication of violation committed by employees or management of the effectiveness of the internal control system and good governance practices within the Bank.
Public Company. The implementation of the policy will have an impact on establishing 2. The WBS-LTC at Bank Mandiri has been implemented since 2009 and is governed by the Technical Operational
a culture of good corporate governance. The Whistleblowing system policy includes, Guidelines for the Whistleblowing System - Letter to CEO (WBS-LTC), which are continuously updated, with the
among others, type of violations that can be reported through the Whistleblowing system, latest revision dated 26 September 2024.
complaint procedure, protection and guarantee of the confidentiality of the reporter, 3. Since its revitalization in 2018, the management of the WBS-LTC involves an independent party to provide a safe
handling procedure for received complaints, parties that managing the complaints, and environment that encourages employees and stakeholders to report issues confidently. Reporters can include
the results and follow-up of complaints handling. their full identity or remain anonymous (identity known only to the independent party).
4. Reports to the WBS-LTC can be submitted through the following channels:
Website https://bmri-wbsltc.tipoffs.info/
Email to bmri-wbsltc.tipoffs.info
Letter to POBOX 1007 JKS 12007
SMS and WA to 0811-9007777
Remark: Comply
PT BANK MANDIRI (PERSERO) TBK 602 603 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
APPLICATION OF CORPORATE GOVERNANCE GUIDELINES TO PUBLIC COMPANIES APPLICATION OF CORPORATE GOVERNANCE GUIDELINES TO PUBLIC COMPANIES
NO. ASPECTS – PRINCIPLES - RECOMMENDATIONS COMPLY OR EXPLAIN
D.1.6. Recommendation The Public Company has a long-term incentive policy for the Board of Directors and Bank Mandiri has a policy of providing long-term incentives to Commissioners and Directors according to the
23: employees. provisions in POJK No. 45/POJK.03/2015 concerning Implementation of Governance in Providing Remuneration for
Commercial Banks. Bank Mandiri implements Governance in the Provision of Remuneration that has considered
Explanation: Long-term incentive is a given incentive based long-term performance achievement. The various aspects, including bank financial stability, the creation of risk management, short-term and long-term
long-term incentive plan has the rationale that the long-term performance of the company liquidity needs, and potential future income.
is reflected in the growth of shares value or other long-term target of the company. Long-
term incentive shall have the benefit to maintain loyalty and provide motivation to the Bank Mandiri can postpone deferred variable remuneration (Malus) or withdraw variable remuneration that has
Board of Directors and employees to improve their performance or productivity, which been paid (Clawback) to officials who are classified as Material Risk Taker (MRT).
will have an impact on improving the company’s performance in the long run.
Remark: Comply
The availability of a long-term incentive policy is an actual commitment by the Public
Company to encourage the implementation of long-term incentive to the Board of
Directors and Employees with terms, procedures and forms being adjusted to the long-term
objectives of the Public Company. The policy can include, amongst other, the purpose
of objective in providing the long-term incentive, terms and procedures in providing the
incentive, and condition as well as risks that must be considered by the Public Company
in providing the incentives. This policy can also be included in the existing public company
remuneration policy.
E. ASPECT 5: INFORMATION DISCLOSURE
E.1. Principle 8: Enhancing the Disclosure Implementation.
E.1.1. Recommendation The Public Company utilizes technology information wider than the Website as a media Bank Mandiri managed the Company’s Website as optimal as possible to always provide the most recent and
24: for information disclosure. accurate information for the Public. Apart from the website, Bank Mandiri also utilizes technology and other
social media applications such as SMS Banking, Mobile Banking, Instagram, Facebook and Twitter for information
The use of information technology can be useful as a medium for information disclosure. disclosure media.
Explanation: The disclosure of information is not only information disclosure that has been regulated
in legislation, but also other information related to the Public Company, which upon Remark: Comply
consideration is deemed useful to shareholders or investors. Upon the use wider of
information technology than the Website, the company is expected to improve the
effectiveness of information dissemination. Nevertheless, the use of information technology
is carried out while taking into account the benefit and costs of the company.
E.1.2. Recommendation The Annual Report of Public Company disclose the ultimate benefit owner in Public Bank Mandiri has disclosed information regarding shareholders with 5% or more shareholding of the Company’s
25: Company share ownership at least 5% (five percent), other than final beneficial owner shares in the 2024 Annual Report.
disclosures in ownership shares of the Public Company through main and controlling
Explanation: shareholder. Remark: Comply
The Capital Market Regulation that regulates the submission of annual reports of Public
Company has regulated the obligation to Disclose information regarding shareholders
with 5% (five percent) or more shares of the Public Company, as well as the obligation
to disclose information about directly or indirectly main and controlling shareholders of
Public Company up to the owner of the last benefit in the ownership of the shares. In
this Governance Guideline, it is recommended to disclose the ultimate benefit owner of
the shares of the Public Company at least 5% (five percent), in addition to disclosing the
owner of the final benefit of share
PT BANK MANDIRI (PERSERO) TBK 604 605 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
APPLICATION OF CORPORATE GOVERNANCE GUIDELINES TO PUBLIC COMPANIES APPLICATION OF CORPORATE GOVERNANCE GUIDELINES TO PUBLIC COMPANIES
IMPLEMENTATION OF CORPORATE GOVERNANCE ASPECTS PRINCIPLES EXPLANATION IMPLEMENTATION IN BANK MANDIRI
AND PRINCIPLES BASED ON GUIDELINES OF CORPORATE Principle 6 The Bank must have the qualified, Bank Mandiri performs the Risk Identification,
GOVERNANCE PRINCIPLES FOR BANKS PUBLISHED BY independent risk management function that Measurement, Monitoring, Control and Risk
BASEL COMMITTEE IN BANKING SUPERVISION Risk Management has qualified resources with access to the Management Information System through an
Function Board of Commissioners. Enterprise Risk Management (ERM) framework.
Bank Mandiri continues to improve the capabilities
The Governance Guidelines cover 12 principles of corporate governance. The Governance Guidelines are and knowledge of all employees, especially in
the standard of best practices applied as a reference in implementing corporate governance in banks. The terms of risk management, by holding internal
training regularly through the Risk Management
description of the application can be explained, as follows:
Academy. In addition, Bank Mandiri also
routinely holds at least once a year socialization,
discussion forums, internships, and programs on risk
management along with the internalization of the
PRINCIPLES EXPLANATION IMPLEMENTATION IN BANK MANDIRI corporate culture. Bank Mandiri communicates
risk management to the Board of Commissioners
Principle 1 The Board of Commissioners has the In the Board of Commissioners ‘code of conduct,
through the Risk Oversight Committee and the
responsibilities of amongst others approval as outlined in the Board of Commissioners Decree
Integrated Governance Committee.
Responsibilities and supervisory on the implementation of No. KEP.KOM/008/2023, it is stated that the
of the Board of business strategy, structure and governance responsibilities of the Board of Commissioners Principle 7 Risks must be identified, monitored and In managing Bank Mandiri’s Risk Management,
Commissioners mechanism as well as the Corporate Culture include providing opinions and approvals on the controlled for all activities of the Bank. The bankwide identification, measurement and risk
Work Plan and Annual Budget, as well as offering Identification of quality of risk management infrastructure and assessment has been performed by periodically
advice on matters deemed important by the Risk Oversight internal control must be able to keep up with developing risk profiles. Risk measurement and
Company, including corporate culture. and Control changes in the Bank’s risk profile, external risk assessment has been able to work well according
conditions and industry practice. to the established Risk Management Policy that is
Principle 2 Member of the Board of Commissioners must The Board of Commissioners of Bank Mandiri does
adjusted to the level of risk faced by Bank Mandiri.
have the quality in accordance with duties not have a financial relationship, management,
Qualification and responsibilities as both collegial and as share ownership and/ or family relations with Principle 8 Effective risk governance implementation The Risk-Based Bank Rating (RBBR) assessment, both
and Composition per individual The Board of Commissioners other members of the Board of Commissioners, requires accurate risk communication individual and consolidated, is submitted every
of the Board of shall understand the roles within the Directors and/or Controlling Shareholders or Risk in the Bank environment both between semester to the Risk Management Committee
Commissioners supervisory and implementation of corporate relations with the Bank, which may affect the Communication organizations and through reporting to the (RMC) and the Integrated Risk Committee (IRC).
governance, as well as KOM/014/2019 to ability to act independently as stipulated in the Board of Commissioners and the Board of In addition, the results of the RBBR assessment are
conduct a sound and objective decision Implementation provisions Good Corporate Directors. reported to the Board of Commissioners through
process. Governance for Commercial Banks and has signed the Risk Monitoring Committee and the Integrated
an Independent Statement. Governance Committee.
Principle 3 The Board of Commissioners must apply the The Board of Commissioners has Committees Principle 9 The Board of Commissioners is responsible The Board of Commissioners ensures the
proper governance practice and structure under the Board of Commissioners assisting with for overseeing management related to implementation of good corporate governance in
Structure and in performing their duties and to periodically the implementation of the duties of the Board Compliance the Bank’s compliance risk. The Board every business activity and corporate governance
Mechanism of assess its effectiveness. of Commissioners, namely the Audit Committee, of Commissioners must determine the policies, including the implementation of
the Board of Risk Oversight Committee, Remuneration compliance function and provide approval compliance. The compliance risk assessment
Commissioners and Nomination Committee and Integrated for policies and processes for identification, in RBBR is reported periodically to the Board of
Governance Committee. assessment, monitoring and reporting, and Commissioners every 6 (six) months.
providing advice on compliance risks.
Principle 4 Under the direction and supervision of The Board of Directors manages the Company
the Board of Commissioners, the Board of under the direction and supervision of the Board Principle 10 The internal audit function must report Conduct objective testing of evidence provide
The Board of Directors manage the Bank’s activities in of Commissioners, as evidenced by the company’s independent assurance activities to the an independent assessment of the adequacy of
Directors accordance with the business strategy, risk business achievements that have increased Internal Audit Board of Commissioners and must support internal control, risk management and governance
appetite, remuneration policy and other from the previous year. All policies underlying the Board of Commissioners and the Board of processes within the organization. Internal Audit is
policies that have been approved by the the operations of Bank Mandiri must obtain the Directors in encouraging the implementation directly responsible to the President Director and
Board of Commissioners. approval of the Board of Commissioners. of effective governance processes and long- communicates with the Board of Commissioners
term soundness of the Bank. through the Audit Committee.
Principle 5 In a business group, the Board of The Board of Directors and Board of Commissioners
Commissioners of the parent company of Bank Mandiri have knowledge and Principle 11 The Bank’s remuneration structure must The current remuneration structure of Bank Mandiri
Governance has overall responsibility on the business understanding of the core business and key risks support the implementation of corporate is in accordance with POJK No. 45/POJK.03/2015
Structure of group and to ensure the establishment of Bank Mandiri, as well as the entities within Compensation governance and risk management. on the implementation of Governance in the
Business Group and implementation of clear governance the Mandiri Group Financial Conglomerate, as Provision of Remuneration for Commercial Banks.
practice related to the structure, business evidenced by all members passing the Fit and
Principle 12 The implementation of governance from Bank Mandiri constantly updates its website
and risks of business group and entities. Proper Test. A clear governance structure and
the Bank must be carried out transparently www.bankmandiri.co.id to ensure the availability
The Board of Commissioners and the Board mechanism have been established within the
Disclosure and to Shareholders, Depositors, other relevant of the most updated information for stakeholders.
of Directors must understand the business Mandiri Group Financial Conglomerate.
Transparency Stakeholders and Market Participants Moreover, disclosure of Bank Mandiri information is
group organizational structure as well as the
carried out through Annual Reports, Sustainability
encountered risk.
Reports and Public Expose.
PT BANK MANDIRI (PERSERO) TBK 606 607 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CORPORATE GOVERNANCE CORPORATE GOVERNANCE STRUCTURE AND MECHANISM
STRUCTURE AND MECHANISM
Bank Mandiri Governance Structure
BANK MANDIRI GOVERNANCE FRAMEWORK
To ensure adherence to the highest standards of corporate governance, Bank Mandiri implements a governance
framework in line with the Law of the Republic of Indonesia, including Law No. 40 of 2007 on Limited Liability
Companies, as well as regulations from the Financial Services Authority (OJK). This governance framework Transparency Accountability Responsibility Independence Fairness
encompasses three critical aspects: Governance Structure (and infrastructure), Governance Process, and
Governance Outcome. Each of these components plays a vital role in ensuring the Bank’s sustainability, Major Organs
accountability, and overall effectiveness in delivering long-term value to its stakeholders.
Bank Mandiri’s governance structure, process, and outcomes reflect its commitment to sustainable business
Board of Commissioners GMS Board of Directors
practices, regulatory compliance, and stakeholder engagement. Through continuous improvement of
its governance mechanisms, the Bank ensures long-term success and builds a foundation for ethical and
transparent growth, in line with the laws and regulations of the Republic of Indonesia.
Secretary of Board of Supporting Organ Checks & Balances Corporate Secretary
Commissioners
Governance Structure (and Infrastructure)
1. The Three Key Organs Risk Management
Audit Committee Business Committee
In accordance with Law No. 40/2007 on Limited Liability Companies, Bank Mandiri’s governance structure Committee
consists of three primary organs:
a. General Meeting of Shareholders (GMS). The highest decision-making body, where shareholders Remuneration & Capital & Subsidiaries
Credit Policy Committee Committee
exercise their rights and approve major decisions such as the appointment of members of the Board Nomination Committee
of Commissioners and Board of Directors, distribution of dividends, and amendments to the Articles
of Association.
Risk Oversight Human Capital Policy
Credit Committee
Committee Committee
b. Board of Commissioners. Responsible for overseeing the management of the company and providing
advice to the Board of Directors. The Board of Commissioners operates independently and is supported by
committees such as the Audit Committee, Risk Oversight Committee, and Nomination and Remuneration
Information Technology
Integrated Risk
Committee. Integrated Governance
& Digital Banking
Committee Committee
Committee
c. Board of Directors. Holds the executive function, responsible for managing the Bank’s day-to-day
operations and ensuring alignment with the company’s strategic goals. The Board of Directors is
Social & Environmental Policy & Procedure
supported by a comprehensive management infrastructure that ensures operational excellence Responsibility Committee Committee
across all divisions.
Assets & Liabilities
Transformation
Management
Committee
Committee
PT BANK MANDIRI (PERSERO) TBK 608 609 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CORPORATE GOVERNANCE STRUCTURE AND MECHANISM CORPORATE GOVERNANCE STRUCTURE AND MECHANISM
2. Governance Infrastructure 4. Guidelines for the Rules of Procedure of the Board 19. Operating Standard Procedures for Credit
Bank Mandiri’s governance infrastructure includes: of Directors, through Board of Directors Decree Collection & Recovery Wholesale, updated and
a. Bank Mandiri Policy Architecture. A structured hierarchy of policies and guidelines that define how No. KEP.DIR/040/2023 dated 23 October 2023. approved on 15 July 2024.
corporate governance principles are implemented throughout the Bank. This framework ensures 5. Risk Management Policy, updated and approved 20. Operating Standard Procedures for Credit
consistency, accountability, and regulatory compliance across all functions and business units. on 1 October 2024. Collection & Recovery Retail, updated and
b. Mandiri Group Principles Guideline. A guiding document for governance across the financial 6. Guidelines for the Rules of Procedure of the approved on 7 November 2024.
conglomeration, ensuring uniformity in policy execution and best practices within the group. Board of Commissioners, through Board of 21. IT Operational Guidelines, updated and
c. Committees and Supporting Bodies. Committees such as the Audit Committee, Risk Oversight Committee, Commissioners Decree No. KEP.KOM/008/2023 approved on 12 June 2024.
and Integrated Governance Committee ensure checks and balances at every level. These committees dated 30 November 2023. 22. Internal Audit Standard Procedures, updated
are crucial for maintaining transparency, managing risks, and aligning with regulatory requirements. 7. Integrated Governance Guidelines, updated and approved on 15 July 2024.
and approved by the Board of Commissioners 23. Human Resources Standard Procedures, updated
on 25 March 2024. and approved on 19 January 2024.
Mandiri Group 8. Charter of the Integrated Governance 24. Technical Operational Guidelines for Individual
Principle Guidlines Committee, through Board of Commissioners and Integrated Governance Self-Assessment,
“MGPG”
Decree No. KEP.KOM/009/2024 dated May 31, updated on 16 August 2024.
2024. 25. Technical Operational Guidelines for Credit
9. Charter of the Audit Committee and Audit Collection and Recovery Wholesale, updated
Committee Code of Ethics, through Board of and approved on 19 August 2024.
Articles of Association Articles of Association Articles of Association Commissioners Decree No. KEP.KOM/006/2024
dated 31 May 2024. GOVERNANCE PROCESS
10. Charter of the Risk Monitoring Committee,
through Board of Commissioners Decree No. KEP. The governance process involves how decisions
Corporate Governance
Policy Policy Policy
KOM/007/2024 dated 31 May 2024. are made, how risks are managed, and how the
11. Charter of the Remuneration & Nomination company’s objectives are achieved. Bank Mandiri
Philosophy
Committee, through Board of Commissioners follows a structured and transparent process to ensure
Procedure Standard Procedure Standard Procedure Standard
Decree No. KEP.KOM/008/2024 dated 31 May the integrity and accountability of its operations.
2024. 1. Decision-Making Process
Guiding Principles for the Management of Mandiri Subsidiaries “MSMPG” 12. Operational Policy, updated and approved on The decision-making process at Bank Mandiri
1 October 2024. is governed by the fundamental principles of
13. Legal, Compliance, and Anti-Money Laundering Corporate Governance, guided by various
Technical Guidelines* Technical Guidelines* Technical Guidelines* Policy, Prevention of Terrorism Financing, and prevailing laws and regulations. This ensures that:
Prevention of Proliferation of Weapons of Mass a. General Meetings of Shareholders (GMS) are
Destruction Policy, updated and approved on conducted annually with clear agendas,
Company Value Culture 1 October 2024. enabling shareholders to make informed
14. Risk Management Operating Standard decisions.
Business Ethics and Code of Conducts Procedures, updated and approved on 6 June b. Board of Commissioners meetings are held
2024. regularly to evaluate the performance of
15. Corporate Secretary Standard Procedures, the Board of Directors and provide strategic
Bank Mandiri also has a governance soft structure that serves as the foundation for operational implementation, updated and approved on 2 October 2024. direction.
based on the following regulations and policies: 16. Procurement Operating Standard Procedures, c. Board of Directors implements decisions and
1. Bank Mandiri’s Articles of Association, approved by the Minister of Law and Human Rights of the Republic of updated and approved on 15 July 2024. oversees operational execution with detailed
Indonesia through notification acceptance letter No. AHU-AH.01.03-0085149 and decree No. AHU-0022201. 17. Standard Procedures for Work Plan and Budget reporting to the Board of Commissioners.
AH.01.02 Year 2024, both dated April 5, 2024, and registered in the Company Register No. AHU-0072626. (RKAP), Bank Business Plan (RBB), and Corporate 2. Risk Management
AH.01.11 Year 2024 on April 5, 2024. Plan, updated and approved on 4 September A cornerstone of the governance process at Bank
2. Bank Mandiri’s Policy Architecture, updated and approved on 19 August 2021. 2024. Mandiri is a robust risk management system. The
3. Mandiri Subsidiaries Management Principles Guideline (MSMPG), updated and approved on 3 July 2024. 18. Accounting Standard Procedures, updated and Risk Oversight Committee plays a key role in:
approved on 12 June 2024.
PT BANK MANDIRI (PERSERO) TBK 610 611 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CORPORATE GOVERNANCE STRUCTURE AND MECHANISM CORPORATE GOVERNANCE STRUCTURE AND MECHANISM
a. Identifying and mitigating risks across all levels c. Regular communication with stakeholders, MECHANISMS OF CORPORATE GOVERNANCE
of the Bank’s operations. ensuring alignment of interests and clear
b. Ensuring compliance with OJK regulations understanding of the Bank’s strategic Corporate governance mechanism is a process to implement governance principles supported by the
on risk management for financial institutions. direction. adequacy of bank governance structure and infrastructure, producing outcomes compatible with the
c. Monitoring credit, operational, market, and 3. Social Responsibility and ESG stakeholders’ expectation. The process to implement corporate governance is inherent to the structure of
liquidity risks to safeguard the Bank’s financial Bank Mandiri’s governance structure also supports corporate governance as follows.
stability. the Bank’s commitment to Environmental, Social,
3. Policy Implementation and Compliance and Governance (ESG) goals. The Bank has Shareholders
Bank Mandiri employs a comprehensive implemented policies and initiatives aligned with
compliance function that ensures adherence sustainability and community empowerment, Shareholder is an individual or a legal entity who lawfully owns one or more share in a Company. Shareholders
to OJK regulations, Bank Indonesia policies, Anti- contributing to the broader Sustainable are owners of the Company. Company’s Share is a share on behalf of and is issued by the owners who are
Money Laundering (AML) rules, and Know Your Development Goals (SDGs): registered in the List of Shareholders and which consist of:
Customer (KYC) guidelines. The Compliance Unit a. Focus on responsible lending to sectors 1. Series A Dwiwarna Share that may only be owned by the Republic of Indonesia.
works closely with all business units to ensure the aligned with sustainability objectives. 2. Series B Share that may be owned by the Republic of Indonesia and/or the Citizens.
Bank operates within the legal and regulatory b. Implementation of environmental sustainability
frameworks. initiatives within its operations, such as Rights of the Shareholders
reducing carbon emissions and promoting
GOVERNANCE OUTCOME energy efficiency. As a State-Owned Enterprises (SOE), the majority ownership of Bank Mandiri is owned by the Government
c. A c t i v e e n g a g e m e n t i n c o m m u n i t y of the Republic of Indonesia, which in this case is represented by the Ministry of SOE. As such, the Main and
The ultimate goal of Bank Mandiri’s governance development programs, reinforcing its social Controlling Shareholder of Bank Mandiri is the Government of the Republic of Indonesia. There are no Main
framework is to ensure sustainable and ethical responsibility role. and Controlling Shareholders indirectly, up to individual owners. In addition, there are no Shareholders who
business practices that lead to long-term value 4. Long-Term Value Creation act on behalf of other Shareholders.
creation for all stakeholders. The governance Through strong corporate governance, Bank
outcomes can be categorized into several key areas: Mandiri has positioned itself as a trusted
financial institution that delivers consistent value
1. Financial Performance and Sustainability to shareholders while balancing the needs
By maintaining a strong governance structure and of customers, employees, and the broader
process, Bank Mandiri has consistently delivered community. The governance framework enables:
robust financial results, demonstrated by: a. Strategic decision-making that prioritizes long-
a. Sustainable growth in revenue and profitability, term goals over short-term gains.
52%
Pemerintah
as reflected in its annual financial reports. b. Resilience to external challenges, such as Republik Indonesia
PT Bank Mandiri (Persero) Tbk
b. Effective cost management and operational economic downturns or regulatory changes,
efficiency, leading to enhanced shareholder by maintaining a well-managed risk profile.
value.
2. Accountability and Transparency With a comprehensive governance framework, Bank
Through adherence to corporate governance Mandiri remains committed to sustainable business
principles and regulatory requirements, Bank practices, long-term growth, and compliance with
Mandiri promotes transparency in all its financial the laws and regulations in Indonesia.
disclosures and reporting. This is evident through: At the time of establishment, the state equity investment by the Republic of Indonesia to Bank Mandiri was
a. Clear and timely reporting to shareholders undertaken based on Government Regulation No. 75 of 1998 on State Equity Investment of the Republic of
during the GMS. Indonesia for the Establishment of Limited Liability Company in Banking Field dated 1 October 1998.
b. Publication of audited financial statements
that provide a comprehensive view of the The equity investment was undertaken by altering state held shares to the ex-legacies of Bank Mandiri: Bank
Bank’s performance. Bumi Daya, Bank Dagang Negara, Bank Ekspor Impor Indonesia and Bank Pembangunan Indonesia.
PT BANK MANDIRI (PERSERO) TBK 612 613 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CORPORATE GOVERNANCE STRUCTURE AND MECHANISM CORPORATE GOVERNANCE STRUCTURE AND MECHANISM
As the majority shareholder, the Government of the Rights of General Shareholders Responsibilities of Shareholders Policy of Relationship with Shareholders
Republic of Indonesia currently holds 52% of the
shares, or 48,533,333,334 shares, in which one Series Bank Mandiri Shareholders, both Holders of Series In addition to the rights and authorities, Bank Mandiri As a Public Company, Bank Mandiri strives to provide
A Dwiwarna share is among all the shares. Series A A Dwiwarna Share and Holders of Series B Share, Shareholders as the capital owners also have accurate, periodic, and up-to-date information to
Dwiwarna shareholder is entitled to the following have the same right in addition to the Special Right responsibilities that must be fulfilled to the Company. Shareholders. Currently, communication activity to
privileges that other shareholders do not hold: of Series A Dwiwarna Share above and as long as the Shareholders in Bank Mandiri is managed by
not regulated otherwise by the Company’s Articles the Corporate Secretary and Investor Relations.
1. Right to approve the following matters in GMS: of Association, as follows: Controlling Shareholders Pursuant to Article 5 of POJK No. 35/POJK.04/2014
a. Approving the Amendment to the Company’s 1. The right to attend, express opinions, and vote in concerning the Corporate Secretary of Issuers or
Articles of Association. a GMS based on one share. Their responsibilities are as follows: Public Companies, one of the functions of Corporate
b. Approving capital change. 2. Each Shareholder has the right of 1 (one) vote/ 1. Controlling shareholders must be able to: Secretary is as a liaison between the Company and
c. Approving the appointment and dismissal of share (one share one vote) a. Consider the interests of minority shareholders shareholders, OJK, and other stakeholders. The
members of the Board of Directors and Board 3. Obtain an explanation of the voting procedure and stakeholders pursuant to the applicable internal policy regulating the relationship between
of Commissioners. before the GMS begins. conditions and laws and regulations; Bank Mandiri and Shareholders is the Policy and
d. Approval of merger, consolidation, acquisition, 4. The voting mechanism is done by the polling b. In the event of alleged violation to the Standard Operating Procedure of Corporate
segregation, dissolution of the Company. method. laws and regulations or as requested by Secretary which, among others, regulates the
e. Approving the remuneration of the Board of 5. Opportunity to propose an agenda in GMS. relevant authority, names of shareholders Corporate Communication Activity.
Directors or Board of Commissioners. 6. Opportunity to grant authority to another party and ultimate shareholders shall be disclosed
f. Approving asset transfer and assurance which if a shareholder is unable to attend the GMS. to law enforcement authorities regarding Equal Treatment to Shareholders
requires GMS approval as per the Articles of 7. Reveal practices to encourage involvement of the ultimate controlling shareholders, or as
Association. Shareholders outside the GMS requested by relevant authority. Pursuant to the regulations of the Capital Market,
g. Approving the investment and reduction to 8. To propose questions in every agenda discussion 2. As for controlling shareholders with shares in Bank Mandiri upholds equality principles for all
the percentage of capital investment at other and every decision of GMS agenda. several public companies, they have to be open shareholders (majority or minority). This commitment
company which requires GMS approval as 9. Opportunity to vote as agree, disagree, or abstain with regard to accountability and relationship is reflected in the internal regulations as stated in
per the Articles of Association. in every proposal of decision of GMS agenda. between public companies. the Bank Mandiri Operations Policy and Standard
h. Approving the utilization of profit. 10. Right to obtain information regarding the Operating of Bank Mandiri Corporate Secretary that
i. Approving the non-operational investment company in manners that are on time, correct, All Shareholders are periodically reviewed, regulating equal rights for
and long-term funding which requires GMS and regular, except for matters that are all shareholders to attain information transparency
approval as per the Articles of Association confidential. The shareholders’ responsibilities are as follows: from Bank Mandiri, such as information on the
2. Right to propose GMS agenda. 11. Right to obtain part of the Company’s profit 1. Distinguishing the ownership of the property of company performance, financial information, and
3. Right to request and access company data and that is allocated for Shareholder in the form of public company and personal property. other information required by all shareholders.
documents. dividend and another distribution of profit, which 2. Distinguishing their functions as shareholders and
4. Right to propose candidates of Board of is proportional to the number of owned shares. members of Board of Commissioners or Board of Equal treatment to shareholders is also reflected in
Directors members and candidates of Board of 12. Right to obtain comprehensive description and Directors in the event that shareholders serve in the implementation of the Company GMS. Each
Commissioners members. accurate information regarding procedure one of those organs. shareholder is entitled to propose the GMS agenda
that needs to be executed in relation to the 3. Shareholders who have particular interests are to the Company.
In addition to the above privileges, certain actions of implementation of GMS. not allowed to vote.
the Board of Directors with certain criteria must obtain 4. Minority shareholders are responsible to exercise
written approval from the Board of Commissioners their rights effectively pursuant to the Articles of
and Series Shareholders A Dwiwarna as stipulated in Association of the Company as well as the laws
Article 12 paragraph (7) and parapgraph (8) Bank and regulations.
Mandiri’s Articles of Association.
PT BANK MANDIRI (PERSERO) TBK 614 615 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
GENERAL MEETING OF GENERAL MEETING OF SHAREHOLDERS
SHAREHOLDERS
The GMS serves as a platform for shareholders to director or commissioner appointments. On the
exercise their rights, express opinions, and obtain other hand, the EGMS can be convened at any
information related to the Company, provided it time, as needed, to address urgent or extraordinary
The General Meeting of Shareholders (GMS) is the highest pertains to the meeting agenda and aligns with matters that arise outside the scope of the AGMS. This
the Company’s Articles of Association and legal flexibility ensures that the Bank can respond swiftly to
decision-making body in Bank Mandiri’s corporate provisions. It is also the forum where shareholders significant issues that require shareholder approval,
governance structure. It serves as the primary forum make key decisions regarding their capital such as mergers, acquisitions, or capital restructuring.
where shareholders exercise their rights and make key investments in the Company. Additionally, the GMS
functions as an accountability platform where the Prior to the meeting, shareholders are given sufficient
decisions regarding the direction of the company. These Board of Directors and Board of Commissioners report notice and detailed agendas to ensure that they are
decisions include critical aspects such as the appointment on their stewardship and performance over the past well-informed and able to participate effectively.
financial year. Voting during the GMS is conducted transparently,
or dismissal of members of the Board of Commissioners with decisions typically made through a deliberative
and Board of Directors, approval of financial statements, The GMS operates in accordance with the principles process. In cases where consensus cannot be
distribution of dividends, and amendments to the of transparency, accountability, and fairness,
ensuring that all shareholders are provided with
reached, a voting mechanism is used, and results
are publicly disclosed, ensuring the process aligns
Company’s Articles of Association. The GMS ensures that equal access to information and decision-making with good governance practices and regulatory
shareholders have a direct influence on strategic and processes. requirements, including those set by the OJK.
operational matters that impact the Bank’s future. Legal Basis of GMS Implementation
In addition to the implementation of the GMS as
Implementation of GMS in Bank Mandiri refers to the referred to in OJK Regulations regarding the plan and
following regulations: implementation of the GMS of Public Companies,
1. Law No. 40 of 2007 concerning Limited Liability the Company can conduct the GMS electronically
Company. in accordance with the laws and regulations in the
2. POJK No. 15/POJK.04/2020 concerning the Plan Capital Market.
and Implementation of General Meeting of
Shareholders of a Public Company. Pursuant to Article 20 of the Articles of Association,
3. POJK OJK No. 16/POJK.04/2020 concerning the the Company may conduct the GMS electronically
Electronic Implementation of General Meeting (hereinafter referred to as “e-GMS”) by using the
of Shareholders of a Public Company. e-GMS provided by:
1. Depository and Settlement Institution appointed
The Company’s GMS by regulators in Capital Market;
2. Provider of e-GMS, namely the party that provides
The GMS consists of an Annual GMS (AGMS) and and manages the e-GMS; or
Extraordinary GMS (EGMS). AGMS must be held 3. Company; as specifically stipulated in the Capital
no later than the 6 (six) months after the closing Market regulations.
of the Company’s financial year, while EGMS can
be held at any time as required with due regard The GMS Authorities
to the legislation and articles of association of the
Company. The GMS has authorities stipulated by law, including:
1. Appoint and discharge members of the Board
The AGMS is held once a year and focuses on of Commissioners and/or the Board of Directors;
reviewing the Company’s performance over the past 2. Determine remuneration for the Board of
fiscal year, approving financial results, and addressing Commissioners and the Board of Directors;
routine matters such as dividend distribution and
PT BANK MANDIRI (PERSERO) TBK 616 617 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
GENERAL MEETING OF SHAREHOLDERS GENERAL MEETING OF SHAREHOLDERS
3. Evaluate performance of the Board of 2. Shareholders who are entitled to attend the GMS Quorum Provision 3. In the event that attendance rate of the second
Commissioners and the Board of Directors; are shareholders whose names are recorded in GMS as specified is not achieved, the third GMS
4. Ratify amendments to the Articles of Association. the Company’s Register of Shareholders 1 (one) The quorum provisions regarding the attendance can be held under the condition that it is valid
5. Approve the annual report; working day prior to the GMS invitations. and resolutions of GMS, in relation to matters that and is entitled to make decisions when attended
6. Determine allocations of profits including dividend 3. In the event of the second GMS and third GMS, must be resolved, were executed as follows: by shareholders of shares with valid voting rights,
distribution to shareholders; the provisions for shareholders who are entitled within a presence quorum and requirement to
7. Appoint public accountant; to attend are as follows: 1. The meeting is attended by shareholders who make decision that are determined by Financial
8. Approve corporate actions in relation to the a. for the second GMS, the shareholders who are represent more than 1/2 (one half) of the entire Services Authority at the Company’s request.
Company’s stewardship. entitled to attend are shareholders registered shares with valid voting rights, and resolutions are
in the Company’s Register of Shareholders 1 valid when agreed by more than 1/2 (one half) Decision Making Mechanisms
The GMS resolutions are made based on the (one) working day before the invitations of of the entire number of shares with voting rights
Company’s long-term business interests. GMS and/ the second GMS; and which were present in the Meeting, unless the Law The decision-making mechanism in the meeting is
or shareholders cannot intervene the implementation b. for the third GMS, the shareholders who are and/or Articles of Association of the Company conducted by deliberation to reach consensus. But
of duties, functions and authorities of the Board entitled to attend are shareholders registered determines a higher quorum. if deliberation for consensus was not reached, then
of Commissioners and The Board of Directors in the Company’s Register of Shareholders 1 2. In the event that presence quorum as specified the decision making in the Meeting was conducted
notwithstanding GMS authorities in accordance (one) working day prior to the invitations of is not achieved, the second GMS is valid and in a way voting. Voting is carried out verbally with
with the Articles of Association as well as laws and the third GMS. is entitled to make binding resolutions when shareholders who vote disagree or abstain being
regulations. 4. In the event of a recall, the shareholders who attended by shareholders who represent asked to submit the sound card. Voting is conducted
are entitled to attend the GMS are shareholders minimum 1/3 (one third) of the entire shares transparently, except for the agenda of the change
Rights of Shareholders in the GMS whose names are recorded in the Company’s with valid voting rights, and resolutions are valid of management that is carried out by closed voting.
Register of Shareholders 1 (one) working day prior when agreed by more than 1/2 (one half) of
Pursuant to the Company’s Articles of Association, to the GMS recall. the entire number of shares with voting rights
the following are the shareholders’ rights in the GMS: 5. In the event that the invitations correction does which were present in the Meeting, unless the Law
1. Shareholders, either alone or represented based not result in a recall, the shareholders who and/or Articles of Association of the Company
on a proxy, are entitled to attend the GMS. are entitled to attend follow the shareholder determines a higher quorum.
provisions as referred to in letter b above.
THE 2024 ANNUAL GMS AND ITS REALIZATION
In 2024, Bank Mandiri held the Annual General Meeting of Shareholders (GMS) on 7 March 2024 at the
Process of GMS Implementation and Voting Auditorium of Plaza Mandiri, Jakarta.
The stages of the 2024 GMS are illustrated in the following table.
Implementation
No. Activities Information
Date
1 Notification of GMS 17 January 2024 Submitted to OJK through a letter signed by the Board of
to OJK Directors of Bank Mandiri No. CEO/10/2024 dated 17 January
2024 regarding the Implementation of the Annual General
Meeting of Shareholders of PT Bank Mandiri (Persero) Tbk for the
2024 Financial Year.
Notification to GMS GMS Submission of Announcement GMS 2 Announcement of 29 January 2024 Conducted through information disclosure on:
OJK Announcement Invitation GMS Minutes of GMS Result Implementation GMS to Shareholders Bank Mandiri Website.
Indonesia Stock Exchange Website.
Website of PT Kustodian Sentral Efek Indonesia
The proof of GMS announcement has been reported by the
Company to the OJK and the Indonesia Stock Exchange on
the same day through Letter No. HBK.CSC/CMA.339/2024
dated 29 January 2024.
PT BANK MANDIRI (PERSERO) TBK 618 619 ANNUAL REPORT 2024
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Implementation Implementation
No. Activities Information No. Activities Information
Date Date
3 GMS Invitation to 13 February 2024 Conducted through information disclosure on: 6 Submission of GSM 13 March 2024 The submission of minutes of the GMS to OJK has given due
Shareholders Bank Mandiri Website. Minutes observance to the time limit in accordance with the provisions
Indonesia Stock Exchange Website. of POJK No. 15/POJK.04/2020 and submitted through Letter No.
Website of PT Kustodian Sentral Efek Indonesia HBK.CSC/CMA.867/2024 dated 13 March 2024 and uploaded
to the Bank Mandiri website on the same day.
The proof of GMS invitation has been reported by the
Company to the OJK and the Indonesia Stock Exchange on
the same day through Letter No. HBK.CSC/CMA.536/2024 Attendance Recapitulation at 2024 Annual GMS
dated 13 February 2024.
4 Implementation of 7 March 2024 The meeting was chaired by Mr. M. Chatib Basri, as the The 2024 Annual GMS was attended by all the Board of Commissioners, Directors and Audit Committee of
GMS President Commissioner/Independent, appointed based on the Bank Mandiri, with detailed as follows:
Resolution of the Company's Board of Commissioners Meeting
dated January 11, 2024, in accordance with the Minutes of
the Board of Commissioners Meeting No. DK.INT/001/2024, and Table of Recapitulation of Attendance at the 2024 Annual GMS
attended by members of the Board of Commissioners and
Board of Directors of the Company.
No. Name Position Attendance
The GMS was attended by 11 members of the Board of
Commissioners and 11 members of the Board of Directors. Board of Commissioners
Shareholders and their proxies, both physically present and 1 President Commissioner/Independent
M. Chatib Basri √
attending electronically via the Electronic General Meeting
System of Kustodian Sentral Efek Indonesia (hereinafter referred 2 Zainudin Amali Independent Commissioner √
to as "eASY.KSEI"), representing a total of 84,588,674,095 shares,
including series A Dwiwarna shares, or 90.6307223% of the total 3 Loeke Larasati Agoestina Independent Commissioner √
valid voting shares issued by the Company as of the day of the
Meeting, totaling 93,333,333,332 shares, consisting of: 4 Muliadi Rahardja Independent Commissioner √
• 1 series A Dwiwarna share; and
5 Heru Kristiyana Independent Commissioner √
• 93,333,333,331 series B shares;
with reference to the Company's Shareholder Register as of 6 Commissioner
Rionald Silaban √
February 12, 2024, until 16:00 Western Indonesia Time.
The Company provides GMS Rules of Conduct to all 7 Faried Utomo Commissioner √
shareholders in the form of soft copies, both at the time of the
8 Arif Budimanta Commissioner √
Invitations uploaded on the Company’s website and during
the GMS implementation which is available through barcode 9 Muhammad Yusuf Ateh Commissioner √
scans and the procedures are read before the start of the
GMS. 10 Andrinof A. Chaniago Vice President Commissioner/Independent √
Shareholders are given the opportunity to ask questions in 11 Commissioner
Nawal Nely √
accordance with the agenda of the Meeting in each agenda
discussed in the Annual GMS. Board of Directors
Voting is conducted orally where the shareholder who casts
1 Darmawan Junaidi President Director √
a vote of disapproval or abstains is asked to submit his or
her ballot card. Especially for meetings involving a particular
2 Alexandra Askandar Vice President Director √
person, voting is conducted by an unsigned closed letter and
all shareholders present submit the ballot card. 3 Director of Compliance and HR
Agus Dwi Handaya √
5 Announcement of 13 March 2024 The results of the GMS have been announced and uploaded
GMS Results on: 4 Riduan Director of Commercial Banking √
• Bank Mandiri Website 5 Director of Network and Retail Banking
Aquarius Rudianto √
• Indonesia Stock Exchange Website
• Website of PT Kustodian Sentral Efek Indonesia 6 Toni E.B. Subari Director of Operation √
in Indonesian and English.
7 Rohan Hafas Director of Institutional Relations √
The proof of GMS Result Announcement has been reported by
the Company to the OJK and the Indonesia Stock Exchange 8 Sigit Prastowo Director of Finance and Strategy √
on the same day through Letter No. HBK.CSC/CMA.867/2024
dated 13 March 2024 and has been reported through the
Electronic Reporting System of OJK and the Indonesia Stock
Exchange.
PT BANK MANDIRI (PERSERO) TBK 620 621 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
GENERAL MEETING OF SHAREHOLDERS GENERAL MEETING OF SHAREHOLDERS
Plan and Implementation of the General Meeting of Shareholders of Public Companies (“POJK No. 15/2020”)
No. Name Position Attendance
with due observance of Article 28 POJK No.15/2020. In the event that deliberation to reach a consensus is not
9 Timothy Utama Director of Information Technology √ reached, the resolution shall be taken by voting, accordingly. The voting mechanism was performed openly
10 Eka Fitria Director of Treasury and International Banking √ and counted from the votes validly cast on the Meeting and through eASY.KSEI, except for the Eighth Agenda
of the Meeting, in which the voting was performed with the unsigned folded ballots. The Fifth Agenda of the
11 Susana Indah Kris Indriati Director of Corporate Banking √
Meeting is reporting in nature, so it does not require shareholders’ approval at the Meeting.
Independent Party for Voting Count
Meeting Agenda The Company has appointed an independent party, i.e. Notary Utiek R. Abdurachman SH., MLI., MKn and
PT Datindo Entrycom as Securities Administration Bureau for performing the votes count and/or validation.
Meeting Resolutions
The Meeting was held with the following Agenda: Questions & Answers Session
The implementation of the Meeting and resolutions of each Meeting Agenda have been stated in the deed
1. Approval of the Annual Report and Ratification In each Agenda of the Meeting, an opportunity of “Minutes of the Annual General Meeting of Shareholders of the LIMITED LIABILITY COMPANY (PERSERO)
of the Company’s Consolidated Financial was given to the shareholders and proxies of the PT BANK MANDIRI Tbk or abbreviation of PT BANK MANDIRI (PERSERO) Tbk” dated March 7, 2024 number 03,
Statements, Approval of the Board of shareholders of the Company who were physically the minutes of which is drawn up before the Notary Utiek R. Abdurachman SH., MLI., MKn, that principally
Commissioners’ Supervisory Tasks Report and or electronically present to raise questions and/or resolved the followings:
Ratification of the Financial Statements of the opinions. In the First Agenda of the Meeting, Seri A
Micro and Small Business Funding Program (PUMK) Dwiwarna shareholder through its proxy provided RESOLUTIONS OF THE 2024 ANNUAL GMS
for 2023 Financial Year, as well as the granting responses which was submitted directly, and there
of full release and discharge (volledig acquit was 1 (one) questioner and 1 (one) response/
et de charge) to the Board of Directors for the input. Furthermore, in the Second Agenda of the AGENDA 1
management tasks of the Company and the Meeting, there was 1 (one) questioner but because Approval of the Annual Report and Ratification of the Company's Consolidated Financial Statements,
Board of Commissioners for the supervisory tasks the question was irrelevant to the Second Agenda Approval of the Board of Commissioners' Supervisory Tasks Report and Ratification of the Financial
Statements of the Micro and Small Business Funding Program (PUMK) for 2023 Financial Year, as well
of the Company that have been dedicated by of the Meeting, the question was not read out. In
as the granting of full release and discharge (volledig acquit et de charge) to the Board of Directors
them during the 2023 Financial Year. the Third Agenda of the Meeting, there was 1 (one)
for the management tasks of the Company and the Board of Commissioners for the supervisory tasks
2. Approval for the Use of the Company’s Net Profits questioner but because the question was irrelevant
of the Company that have been dedicated by them during the 2023 Financial Year.
for the 2023 Financial Year. to the Third Agenda of the Meeting, the question
3. Determination of Remuneration (salary/ was not read out and there was 1 (one) response/ In the First Agenda of Meeting:
honorarium, facilities, and benefits) Year of input. In the Fourth, Seventh and Eighth Agenda Results of the votes count were as follows:
2024 and Tantiem (Bonus) of the 2023 Financial of the Meeting, there were no shareholders and
Year for the Board of Directors and the Board of proxy of shareholders who raised questions and/or Affirmative
Commissioners of the Company. opinions. For the Fifth Agenda of the Meeting, there Results Dissenting Abstained (Including one Series A
4. Determination of Public Accountant (AP) and/ was no question-and-answer session because it was Dwiwarna Share)
or Public Accounting Firms (KAP) to audit the only a report. Number of Shares 145,647,328 708,197,752 83,734,829,015
Company’s Consolidated Financial Statements Percentage 0.1721830% 0.8372253% 98.9905917%
and Financial Statements of the Micro and Small Resolutions-Making Mechanism
In accordance with the provisions of the Meeting Rules that shareholders who do not vote (abstain) are considered
Business Funding Program (PUMK) for the 2024
to have cast the same votes as the majority votes of shareholders who cast votes.
Financial Year. The resolutions-making mechanism in the Meeting
5. Reporting on the realization of the use of was performed by deliberation to reach a consensus Therefore:
The Meeting with majority votes namely 84,443,026,767 shares or constitute of 99.8278170% of the total votes cast
proceeds from the Shelf Public Offering of Shelf in accordance with Article 40 of Financial Services
in the Meeting have resolved:
Green Bonds I Tranche I of Bank Mandiri of 2023. Authority/ Otoritas Jasa Keuangan (“OJK”)
6. Approval of the update of the Company’s Regulation No. 15/04.POJK/2020 concerning the
Recovery Plan.
7. Approval of Amendments to the Company’s
Articles of Association.
8. Changes in the Composition of the Company’s
Board of Management.
PT BANK MANDIRI (PERSERO) TBK 622 623 ANNUAL REPORT 2024
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GENERAL MEETING OF SHAREHOLDERS GENERAL MEETING OF SHAREHOLDERS
AGENDA 2
AGENDA 1
Approval for the Use of the Company's Net Profits for the 2023 Financial Year.
Approval of the Annual Report and Ratification of the Company's Consolidated Financial Statements,
Approval of the Board of Commissioners' Supervisory Tasks Report and Ratification of the Financial
In accordance with the provisions of the Meeting Rules, shareholders who do not vote (abstain) are considered
Statements of the Micro and Small Business Funding Program (PUMK) for 2023 Financial Year, as well
to have cast the same votes as the majority votes of shareholders who cast votes.
as the granting of full release and discharge (volledig acquit et de charge) to the Board of Directors
for the management tasks of the Company and the Board of Commissioners for the supervisory tasks Therefore:
of the Company that have been dedicated by them during the 2023 Financial Year. The Meeting with majority votes namely 84,499,809,693 shares or constitute of 99.8949453% of the total votes cast
in the Meeting have resolved:
1. Approving the Company's Annual Report including the Board of Commissioners' Report on the Implementation Approving the use of the Company’s Consolidated Net Profit attributed to the owner of the parent entity for 2023
of the Company's Supervisory Tasks for the financial year ended on December 31, 2023. Financial Year amounting to IDR55,060,057,307,434.00 (fifty-five trillion sixty billion fifty-seven million three hundred
2. Ratifying: seven thousand four hundred thirty-four Rupiah) as follows:
a. The Company's Consolidated Financial Statements for the financial year ended on December 31, 2023 audited
by the Public Accounting Firm Rintis, Jumadi, Rianto & Rekan (formerly Tanudiredja, Wibisana, Rintis & Rekan (a 1. 60% or a total of IDR33,036,034,384,460.40 (thirty-three trillion thirty-six billion thirty-four million three hundred
member firm of PricewaterhouseCoopers Global network)) in accordance with its report Number 00027/2.1025/ eighty-four thousand four hundred and sixty rupiah and forty cents) or IDR353.957511267 (three hundred and
AU.1/07/0229-3/1/I/2024 dated January 31, 2024, with the unqualified opinion in all material respects; and fifty-three point nine five seven five one one two six seven rupiah) per share is distributed as Cash Dividend. The
b. Financial Statements of the Micro and Small Business Funding Program (PUMK) audited by the Public distribution will be realized under the following conditions:
Accounting Firm Rintis, Jumadi, Rianto & Rekan (formerly Tanudiredja, Wibisana, Rintis & Rekan (a member a. The dividend portion of the State of the Republic of Indonesia amounted to IDR17,178,737,880,394.40 (seventeen
firm of PricewaterhouseCoopers Global network)) in accordance with its report Number 00016/2.1025/ trillion one hundred seventy-eight billion seven hundred thirty-seven million eight hundred eighty thousand
AU.2/07/0229-2/1/I/2024 dated January 24, 2024, with the unqualified opinion in all material respects. three hundred ninety-four rupiah and forty cents) will be deposited into the State General Treasury Account.
3. By the approval of the Company's Annual Report including and the Implementation of the Company’s Board b. Dividends for 2023 Financial Year will be distributed proportionally to each Shareholder whose name is recorded
of Commissioners Supervisory Tasks Report, as well as the ratification of the Company's Consolidated Financial in the Shareholders Register on the recording date.
Statements for the Financial Year ended on December 31, 2023, and the Financial Statements of the Micro and c. The Board of Directors is given a power and authority with the substitution right to perform:
Small Business Funding Program (PUMK) for the financial year ended December 31, 2023, the General Meeting i) Determination of the schedule and distribution procedures related to the payment of dividends for the 2023
of Shareholders grants a full a release and discharge (volledig acquit at de charge) to all members of the Board Financial Year in accordance with the applicable regulations.
of Directors for the management tasks of the Company and to the Board of Commissioners for the supervisory ii) Withholding the Dividend tax in accordance with the applicable tax regulations.
tasks of the Company dedicated during the 2023 Financial Year which was ended on December 31, 2023, to iii) Other related technical issues in accordance with the applicable regulations.
the extent that such actions do not constitute a crime and are reflected in the aforementioned reports. 2. 40% or a total of IDR22,024,022,922,973.60 (twenty-two trillion twenty-four billion twenty-two million nine hundred
twenty-two thousand nine hundred seventy-three rupiah and six cents) will be allocated as the Retained Earnings
Follow-up balance.
The Financial Statements and Annual Reports have been submitted to the OJK and the Indonesia Stock Exchange
with the following information: Follow-up
1. Submission of Financial Statements: Bank Mandiri has announced the Schedule and Procedure for the Distribution of Cash Dividends for Financial
The Financial Statements was also submitted through the OJK Electronic Reporting System and the Indonesia Stock Year 2023 on 13 March 2024 and has paid cash dividends to shareholders on 28 March 2024.
Exchange.
2. Submission of Annual Report: Status: Has been realized
a. Submitted to the OJK through Letter No. HBK.CSC/CMA.535/2024 dated 13 February 2024 and the report is
copied to the Indonesia Stock Exchange.
b. The annual report was also submitted through the OJK Electronic Reporting System and the Indonesia Stock
Exchange. AGENDA 3
Determination of Remuneration (salary/honorarium, facilities, and benefits) Year of 2024 and Tantiem
Status: Has been realized (Bonus) of the 2023 Financial Year for the Board of Directors and the Board of Commissioners of the
Company.
In the Third Agenda of Meeting:
AGENDA 2 Results of the votes count were as follows:
Approval for the Use of the Company's Net Profits for the 2023 Financial Year.
Affirmative
In the Second Agenda of Meeting:
Results Dissenting Abstained (Including one Series A
Results of the votes count were as follows:
Dwiwarna Share)
Affirmative Number of Shares 9,044,925,415 667,450,224 74,876,298,456
Results Dissenting Abstained (Including one Series A Percentage 10.6928327% 0.7890539% 88.5181134%
Dwiwarna Share)
Number of Shares 88,864,402 663,370,572 83,836,439,121
Percentage 0.1050547% 0.7842310% 99.1107143%
PT BANK MANDIRI (PERSERO) TBK 624 625 ANNUAL REPORT 2024
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GENERAL MEETING OF SHAREHOLDERS GENERAL MEETING OF SHAREHOLDERS
AGENDA 3 AGENDA 4
Determination of Remuneration (salary/honorarium, facilities, and benefits) Year of 2024 and Tantiem Determination of Public Accountant (AP) and/or Public Accounting Firms (KAP) to audit the Company's
(Bonus) of the 2023 Financial Year for the Board of Directors and the Board of Commissioners of the Consolidated Financial Statements and Financial Statements of the Micro and Small Business Funding
Company. Program (PUMK) for the 2024 Financial Year.
In accordance with the provisions of the Meeting Rules, shareholders who do not vote (abstain) are considered In accordance with the provisions of the Meeting Rules, shareholders who do not vote (abstain) are considered to
to have cast the same votes as the majority votes of shareholders who cast votes. have cast the same votes as the majority votes of shareholders who cast votes.
Therefore: Therefore:
The Meeting with majority votes of 75,543,748,680 shares or constitute of 89.3071673% of the total votes cast in The Meeting with majority votes namely 75,498,719,467 shares or constitute of 89.2539341% of the total votes cast
the Meeting have resolved: in the Meeting have resolved:
Approving the use of the Company’s Consolidated Net Profit attributed to the owner of the parent entity for 1. Approving the appointment of the Public Accounting Firm Rintis, Jumadi, Rianto & Rekan (formerly Tanudiredja,
2023 Financial Year amounting to IDR55,060,057,307,434.00 (fifty-five trillion sixty billion fifty-seven million three Wibisana, Rintis & Rekan (a member firm of PricewaterhouseCoopers Global network)) as the Public Accounting
hundred seven thousand four hundred thirty-four Rupiah) as follows: Firm which will perform the audit of the Company's Consolidated Financial Statements, Financial Statements
of the Company's Micro and Small Business Funding Program (PUMK), and other reports for 2024 Financial Year;
1. Approving the granting of the authority and power to the Seri A Dwiwarna Shareholder to determine for 2. Approving the granting of the authority and power to the Board of Commissioners of the Company to perform:
Members of the Board of Commissioners: a. Appointment of the Public Accountant and/or Public Accounting Firm to perform an audit of the Company's
a. Tantiem/Performance Incentive/Special Incentive for 2023 Financial Year and/or Long-Term Incentive of Consolidated Financial Statements for other periods in 2024 Financial Year for the purposes and interests of
the 2024-2026 Financial Year in accordance with the applicable regulations; and the Company; and
b. Salary, Benefits, and Facilities for 2024 Financial Year. b. Determination of audit service fees and other requirements for the Public Accountant and/or Public Accounting
2. Approving the granting of the authority and power to the Board of Commissioners, subject to prior written Firm, and appointing the substitute of Public Accounting and/or Public Accounting Firm in the event that
approval from Seri A Dwiwarna Shareholder to determine for Members of the Board of Directors: the Public Accounting Firm Rintis, Jumadi, Rianto & Rekan (formerly Tanudiredja, Wibisana, Rintis & Rekan (a
a. Tantiem/Performance Incentive/Special Incentive for 2023 Financial Year and/or Long-Term Incentive for member firm of PricewaterhouseCoopers Global network)), due to any reasons, whatsoever, is unable to
2024-2026 Financial Year in accordance with applicable regulations; and accomplish the audit services of the Company's Consolidated Financial Statements for 2024 Financial Year
b. Salary, Benefits and Facilities for 2024 Financial Year. and/or other periods in 2024 Financial Year, as well as the Financial Statements of the Micro and Small Business
Funding Program for 2024 Financial Year, including determining the audit fees and other requirements for the
Follow-up
pertaining substitute of Public Accountant and/or the Substitute Public Accounting Firm.
Determination of salaries for the Board of Directors and honorarium for the Board of Commissioners, and
allowances, facilities, and/or other benefits for 2023, as well as determination of bonuses for the performance of Follow-up
the Board of Directors and Board of Commissioners for the financial year ended 31 December 2022 have been The appointment of Public Accountant Firm Rintis, Jumadi, Rianto & Rekan (formerly Tanudiredja, Wibisana, Rintis
carried out by the Board of Commissioners with prior approval from the Ministry of SOEs. & Rekan (a member firm of PricewaterhouseCoopers Global network)) as the Public Accountant Firm and Lucy
Luciana Suhenda as the Public Accountant has been reported to OJK through Letter No. KES.ACC/SFR.1518/2024
Status: Has been realized dated 14 October 2024.
Status: Has been realized
AGENDA 4
Determination of Public Accountant (AP) and/or Public Accounting Firms (KAP) to audit the Company's
Consolidated Financial Statements and Financial Statements of the Micro and Small Business Funding AGENDA 5
Program (PUMK) for the 2024 Financial Year. Reporting on the realization of the use of proceeds from the Shelf Public Offering of Shelf Green Bonds
In the Fourth Agenda of Meeting:
I Tranche I of Bank Mandiri of 2023.
Results of the votes count were as follows: In the Fifth Agenda of Meeting:
In accordance with Article 6 of OJK Regulation Number 30/POJK.04/2015 regarding the Report on the Realization
Affirmative of the Use of Proceeds from Public Offering, public companies are required to be responsible for the realization
Results Dissenting Abstained (Including one Series A of the use of proceeds of public offering in each Annual General Meeting of Shareholders (“GMS”) until all of the
public offering proceeds have been realized and shall be made as one of the agenda of the Annual GMS but
Dwiwarna Share) does not require a shareholder’s approval.
Number of Shares 9,089,954,628 2,460,670,247 73,038,049,220
Therefore, for the Fifth Agenda of the Meeting, the Meeting did not hold a question-and-answer session and
Percentage 10.7460659% 2.9089831% 86.3449510% resolution-making session.
Follow-up
The realization of the use of funds from the Bank Mandiri Shelf Green Bond Public Offering Phase I 2023 has been
reported at the 2024 Annual General Meeting of Shareholders.
Status: Has been realized
PT BANK MANDIRI (PERSERO) TBK 626 627 ANNUAL REPORT 2024
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GENERAL MEETING OF SHAREHOLDERS GENERAL MEETING OF SHAREHOLDERS
AGENDA 6 AGENDA 7
Approval of the update of the Company's Recovery Plan. Approval of Amendments to the Company's Articles of Association.
In the Sixth Agenda of Meeting: 1. Approving the amendments to the Company’s Articles of Association, among others, for the purpose of adjustments
Results of the votes count were as follows: to the laws and regulations: (a) Law Number 4 of 2023 dated January 12, 2023 concerning the Development
and Strengthening of the Financial Sector; (b) OJK Regulation Number 17 of 2023 dated September 14, 2023
Affirmative concerning the Implementation of Governance of Commercial Banks; (c) Minister of State-Owned Enterprises
Regulation Number PER-2/MBU/03/2023 dated March 24, 2023 concerning Guidelines for the Governance and
Results Dissenting Abstained (Including one Series A
Significant Corporate Activities of the State-Owned Enterprises; (d) Minister of State-Owned Enterprises Regulation
Dwiwarna Share) Number PER-3/MBU/03/2023 dated March 24, 2023 concerning Organs and Human Resources of the State-Owned
Number of Shares 88,864,402 622,645,124 83,877,164,569 Enterprises; and (e) other relevant regulations.
2. Approving to rearrange all provisions of the Company's Articles of Association in connection with the amendments
Percentage 0.1050547% 0.7360857% 99.1588596% as referred to in point 1 (one) above.
3. Granting the authority and power to the Board of Directors with the substitution right to take all necessary actions
related to the resolutions of the Meeting, including but not limited to arrange and restate the entire Company's
In accordance with the provisions of the Meeting Rules, shareholders who do not vote (abstain) are considered to Articles of Association in a Notarial Deed, adjusting the amendments to the Company's Articles of Association
have cast the same votes as the majority votes of shareholders who cast votes.
if required by the authority and submitting to the authority for obtaining approval and notification receipt to
the Company's Articles of Association as well as taking all actions as deemed necessary and useful for such
Therefore:
purposes without exception.
The Meeting with majority votes namely 84,499,809,693 shares or constitute of 99.8949453% of the total votes cast
in the Meeting have resolved: Follow-up
The amendments to the Company’s Articles of Association have been reported to OJK through Letter No. HBK.CSC/
1. Approving the update of the Company's Recovery Plan which, among others, contains changes of the trigger
CMA.0953/2024 dated 5 April 2024 and Indonesia Stock Exchange through Letter No. HBK.CSC/CMA.0954/2024
levels and the compliance with the adequacy and feasibility of debt instruments or equity investment instruments.
dated 5 April 2024.
2. Approving the granting of the power and authority to the Board of Commissioners and Board of Directors of
the Company to take each and all necessary actions in connection with the update of Company's Recovery Status: Has been realized
Plan, by taking into account OJK Regulation No. 14/POJK.03/2017 concerning Recovery Plan for Systemic Banks
and other related regulations.
AGENDA 8
Follow-up Changes in the Composition of the Company's Board of Management.
Referring to OJK Regulation No. 14/POJK.03/2017 concerning the Recovery Plan for Systemically Important Banks,
Bank Mandiri has updated the Recovery Plan documents for 2023-2024 and submitted to OJK via Letter No. In the Eighth Agenda of Meeting:
CEO/175/2023 dated 28 November 2023. Results of the votes count were as follows:
Status: Has been realized Affirmative
Results Dissenting Abstained (Including one Series A
AGENDA 7 Dwiwarna Share)
Approval of Amendments to the Company's Articles of Association. Number of Shares 23,528,825,300 2,410,288,868 58,649,559,927
In the Seventh Agenda of Meeting: Percentage 27.8155741% 2.8494227% 69.3350032%
Results of the votes count were as follows:
In accordance with the provisions of the Meeting Rules, shareholders who do not vote (abstain) are considered to
Affirmative have cast the same votes as the majority votes of shareholders who cast votes.
Results Dissenting Abstained (Including one Series A
Dwiwarna Share) Therefore:
The Meeting with the majority votes namely 61,059,848,795 shares or constitute of 72.1844259% of the total votes
Number of Shares 22,443,834,745 962,037,324 61,182,802,026 cast in the Meeting have resolved:
Percentage 26.5329076% 1.1373122% 72.3297802%
In accordance with the provisions of the Meeting Rules, shareholders who do not vote (abstain) are considered to
have cast the same votes as the majority votes of shareholders who cast votes.
Therefore:
The Meeting with the majority votes namely 62,144,839,350 shares or constitute of 73.4670924% of the total votes
cast in the Meeting have resolved:
PT BANK MANDIRI (PERSERO) TBK 628 629 ANNUAL REPORT 2024
Page 37
CORPORATE GOVERNANCE
GENERAL MEETING OF SHAREHOLDERS GENERAL MEETING OF SHAREHOLDERS
AGENDA 8 AGENDA 8
Changes in the Composition of the Company's Board of Management. Changes in the Composition of the Company's Board of Management.
1. Confirming the honorable dismissal of Mr. Ahmad Siddik Badruddin as Risk Management Director of the Company 7. Members of the Board of Directors and Board of Commissioners appointed as referred to in number 4 point 1),
who was appointed based on the Annual GMS (AGMS) for the 2019 Financial Year on February 19, 2020, effective point 2), 5), as well as members of the Board of Commissioners who are assigned as Vice President Commissioner/
as of January 31, 2024, with gratitude for the contribution of energy and thought given during his tenure as Risk Independent as referred to in number 3 point 2), can only carry out their duties after obtaining approval from the
Management Director of the Company. Financial Services Authority (OJK) for the Fit and Proper Test and fulfilling the applicable laws and regulations. In
2. Honorably dismiss the following names as the Company’s Board of Management: the event that the member of the Board of Directors or member of the Board of Commissioners of the Company
a. Mrs. Susana Indah Kris as the Director of Corporate Banking; is subsequently declared disapproved as a member of the Board of Directors or member of the Board of
b. Mr. M. Chatib Basri as the President Commissioner/Independent; Commissioners in the Fit and Proper Test by the OJK, then the member of the Board of Directors or member of
c. Mr. Andrinof Achir Chaniago as the Vice President Commissioner/Independent; the Board of Commissioners of the Company shall be honorably discharged from the date of the decision of
d. Mr. Rionald Silaban as the Commissioner;
the OJK Fit and Proper Test results.
e. Ms. Nawal Nely as the Commissioner;
8. Members of the Board of Directors and Board of Commissioners appointed as referred to in point 4 who are still
each of them was appointed based on the Resolutions of the 2020 Extraordinary General Meeting of Shareholders
serving in other positions that are prohibited by laws and regulations to be concurrently held by members of
(“EGMS”) dated 21 October 2020, 2019 EGMS Resolutions dated 9 December 2019 in conjunction with 2019 Annual
the Board of Directors or Board of Commissioners of State-Owned Enterprises, then the person concerned must
GMS Resolutions dated 19 February 2020, 2019 Annual GMS Resolutions dated 19 February 2020, 2019 EGMS Resolutions
dated 28 August 2019, and 2019 Annual GMS Resolutions dated 19 February 2020, commenced as of the closing of the resign or be dismissed from the position.
GMS, with gratitude for the contribution of their energy and thoughts dedicated during their tenures as the Company’s 9. Requested the Board of Directors to submit a written request to the Financial Services Authority for the implementation
Board of Management. of Fit and Proper Test for the appointed members of the Board of Directors and Board of Commissioners as referred
3. Transferring the assignment of the names mentioned below as the Management of the Company; to in point 4 point 1), point 2), point 5), as well as members of the Board of Commissioners who are assigned as
a. Mr. Riduan – Previously: Director of Commercial Banking – To: Director of Corporate Banking Vice President Commissioner/Independent as referred to in point 3 point 2).
b. Mr. Zainudin Amali – Previously: Independent Commissioner – To: Vice President Commissioner/Independent 10. To grant power of attorney with substitution right to the Board of Directors of the Company to state the resolutions
Each of them was appointed based on the Resolution of AGMS for the 2022 Financial Year dated March 14, 2023, with of this GMS in the form of a Notarial Deed and to appear before a Notary or authorized official, and to make
the term of office continuing the remaining term of office in accordance with the resolution of the GMS appointing the necessary adjustments or corrections if required by the competent authorities for the purpose of implementing
person concerned. the resolutions of the meeting.
4. To appoint the names mentioned below as the Management of the Company:
a. Mr. Danis Subyantoro as Director of Risk Management;
b. Mr. Totok Priyambodo as Director of Commercial Banking;
c. Mr. M. Chatib Basri as President Commissioner/Independent; Follow-up
d. Mr. Rionald Silaban as Commissioner; 1. Mr. Zainudin Amali – previously: Independent Commissioner – to become: Vice President Commissioner/
e. Mr. Tedi Bharata as Commissioner; Independent, has received approval from the OJK (Financial Services Authority) for the Fit and Proper Test
5. The term of office of the appointed members of the Board of Directors and Board of Commissioners as referred to assessment as stated in the Copy of the Decision Letter of the OJK Board of Commissioners No. KEPR-112/D.03/2024
in point 4, in accordance with the provisions of the Articles of Association of the Company, with due observance dated September 13, 2024, and OJK Letter No. SR-414/PB.02/2024 dated September 13, 2024. His appointment
of the laws and regulations in the Capital Market sector and without prejudice to the right of the GMS to dismiss as Vice President Commissioner/ Independent became effective as of September 13, 2024, as stated in Bank
them at any time. Mandiri’s Letter No. KPS/1457/2024 dated September 13, 2024.
6. With the confirmation of the dismissal, removal, transfer of duties, and appointment of members of the Board 2. Mr. Danis Subyantoro, as Director of Risk Management, has received approval from the OJK for the Fit and
of Directors and Board of Commissioners of the Company as referred to in number 1, number 2, number 3 Proper Test assessment as stated in the Copy of the Decision Letter of the OJK Board of Commissioners No.
and number 4, the composition of the members of the Board of Directors and Board of Commissioners of the KEPR-106/D.03/2024 dated August 30, 2024, and OJK Letter No. SR-380/PB.02/2024 dated August 30, 2024. His
Company shall be as follows: appointment as Director of Risk Management became effective as of August 30, 2024, as stated in Bank Mandiri’s
a. Board of Directors Letter No. KPS/1410/2024 dated September 3, 2024.
i) President Director : Mr. Darmawan Junaidi 3. Mr. Totok Priyambodo, as Director of Commercial Banking, has received approval from the OJK for the Fit and
ii) Vice President Director : Mrs. Alexandra Askandar Proper Test assessment as stated in the Copy of the Decision Letter of the OJK Board of Commissioners No.
iii) Compliance and HR Director : Mr. Agus Dwi Handaya
KEPR-107/D.03/2024 dated August 30, 2024, and OJK Letter No. SR-380/PB.02/2024 dated August 30, 2024. His
iv) Corporate Banking Director : Mr. Riduan
appointment as Director of Commercial Banking became effective as of August 30, 2024, as stated in Bank
v) Network and Retail Director : Mr. Aquarius Rudianto
Mandiri’s Letter No. KPS/1410/2024 dated September 3, 2024.
vi) Operation Director : Mr. Toni E.B. Subari
vii) Institutional Relations Director : Mr. Rohan Hafas 4. Mr. Tedi Bharata, as Commissioner, has received approval from the OJK for the Fit and Proper Test assessment as
viii)Finance and Strategy Director : Mr. Sigit Prastowo stated in the Copy of the Decision Letter of the OJK Board of Commissioners No. KEPR-105/D.03/2024 dated August
ix) Information Technology Director : Mr. Timothy Utama 30, 2024, and OJK Letter No. SR-380/PB.02/2024 dated August 30, 2024. His appointment as Commissioner became
x) Treasury and International Banking Director : Mrs. Eka Fitria effective as of August 30, 2024, as stated in Bank Mandiri›s Letter No. KPS/1410/2024 dated September 3, 2024.
xi) Risk Management Director : Mr. Danis Subyantoro 5. The Board of Directors of Bank Mandiri has taken all necessary actions related to the decisions of this agenda
xii) Commercial Banking Director : Mr. Totok Priyambodo in accordance with applicable laws and regulations.
b. Board of Commissioners
i) President Commissioner/Independent : Mr. M. Chatib Basri Status: Has been realized
ii) Vice President Commissioner/Independent : Mr. Zainudin Amali
iii) Independent Commissioner : Mrs. Rr. Loeke Larasati Agoestina
iv) Independent Commissioner : Mr. Muliadi Rahardja
v) Independent Commissioner : Mr. Heru Kristiyana
vi) Commissioner : Mr. Rionald Silaban
vii) Commissioner : Mr. Faried Utomo
viii)Commissioner : Mr. Arif Budimanta
ix) Commissioner : Mr. Muhammad Yusuf Ateh
x) Commissioner : Mr. Tedi Bharata
PT BANK MANDIRI (PERSERO) TBK 630 631 ANNUAL REPORT 2024
Page 38
CORPORATE GOVERNANCE
GENERAL MEETING OF SHAREHOLDERS GENERAL MEETING OF SHAREHOLDERS
IMPLEMENTATION OF PREVIOUS YEAR AGENDA 1
ANNUAL GMS AND REALIZATIONS Follow-up
The Financial Statements and Annual Reports have been submitted to the OJK and the Indonesia Stock Exchange
with the following information:
1. Submission of Financial Statements:
The Financial Statements was also submitted through the OJK Electronic Reporting System and the Indonesia Stock
Exchange.
In 2023, Bank Mandiri held 1 (one) GMS, the Annual GMS, which was held on 14 March 2023, at the Plaza 2. Submission of Annual Report:
a. Submitted to the OJK through Letter No. HBK.CSC/CMA.628/2023 dated 20 February 2023 and the report is
Mandiri Auditorium, Jakarta. The Annual GMS was carried out with the following results and realizations:
copied to the Indonesia Stock Exchange.
b. The annual report was also submitted through the OJK Electronic Reporting System and the Indonesia Stock
Exchange.
RESOLUTIONS OF THE 2023 ANNUAL GMS
Status: Realized
AGENDA 1
Approval of the Annual Report and Ratification of the Company’s Consolidated Financial Statements, Approval AGENDA 2
of the Board of Commissioners’ Supervisory Tasks Report and Ratification of the Financial Statements of the Micro Approval for the use of the Company’s net profits for 2022 Financial Year.
and Small Business Funding Program (PUMK) for 2022 Financial Year, as well as the granting of a full release and
discharge (volledig acquit et de charge) to the Board of Directors for the management actions of the Company Voting Results
and the Board of Commissioners for the supervisory actions of the Company that have been dedicated during Affirmative: 99,6409688% Including one Series A Dwiwarna Share
2022 Financial Year. Abstain: 0,3590312%
Dissenting: 0%
Voting Results
Affirmative: 99,3199920% Including one Series A Dwiwarna Share Resolutions
Abstain: 0,6247232% In accordance with the provisions of the Meeting Rules, Shareholders who do not vote (abstain) are considered
Dissenting: 0,0552848% to have cast the same votes as the majority votes of Shareholders who cast votes.
Resolutions Therefore:
In accordance with the provisions of the Meeting Rules, Shareholders who do not vote (abstain) are considered The meeting with the unanimous votes namely 42,004,733,985 shares or constituting 100% of the total votes cast in
to have cast the same votes as the majority votes of Shareholders who cast votes. the Meeting have resolved:
Therefore: Approved and determined the use of the consolidated Net Income attributed to the owner of the parent entity for
The meeting with the majority votes namely 41,981,511,760 shares or constituted 99.9447152% of the total votes 2022 Financial Year amounting to IDR41,170,637,183,351.00 (forty-one trillion one hundred seventy billion six hundred
cast in the Meeting have resolved: thirty-seven million one hundred eighty-three thousand three hundred fifty-one Rupiah) as follows:
1. 60% of the Company’s Consolidated Net Income for 2022 Financial Year or IDR24,702,382,310,010.60 (twenty-four
1. Approving the Company’s Annual Report including the Board of Commissioners’ Report on the Implementation trillion seven hundred two billion three hundred eighty-two million three hundred ten thousand ten Rupiah and
of the Company’s Supervisory Tasks for the financial year ended on December 31st, 2022. sixty cents) will be distributed as cash dividends to the Shareholders of the Company with the following provisions:
2. Ratifying: a. special dividends for the Republic of Indonesia which is a Shareholder of the Company with 52% ownership
a. The Company’s Consolidated Financial Statements for the Financial Year ended on December 31st, 2022 of the Company’s issued and paid-up capital or amounting to IDR12,845,238,801,205.50 (twelve trillion eight
which have been audited by the Public Accounting Firm Tanudiredja, Wibisana, Rintis and Partners (a member hundred forty-five billion two hundred thirty-eight million eight hundred one thousand two hundred five Rupiah
firm of the PricewaterhouseCoopers Global network) in accordance with its report Number 00023/2.1025/ and fifty cents) will be credited into the State General Treasury Account.
AU.1/07/0229-2/1/I/2023 dated January 31, 2023, with a fair audit opinion in all material respects (unqualified b. for the ownership of 48% public shares worth IDR11,857,143,508,805.10 (eleven trillion eight hundred fifty-seven
opinion); and billion one hundred forty-three million five hundred eight thousand eight hundred five Rupiah and ten cents)
b. Financial Statements of the Micro and Small Business Funding Program (PUMK) for the Financial Year ended will be distributed to the Shareholders in accordance with their respective ownership portions.
on December 31st, 2022 which have been audited by the Public Accounting Firm Tanudiredja, Wibisana, c. grant a power and authority to the Board of Directors of the Company with the right of substitution to determine
Rintis and Partners (a member firm of the PricewaterhouseCoopers Global network) in accordance with its the schedule and mechanism for the distribution of dividends for 2022 Financial Year in accordance with the
report Number 00027/2.1025/AU.2/07/0229-2/1/I/2023 dated January 30th, 2023, with a fair audit opinion in applicable regulations.
all material respects (unqualified opinion). 2. 40% or IDR16,468,254,873,340.40 (sixteen trillion four hundred sixty-eight billion two hundred fifty-four million
3. By the approval of the Company’s Annual Report and the Implementation of the Company’s Board of eight hundred seventy-three thousand three hundred forty Rupiah and forty cents) shall be designated as the
Commissioners Tasks Report for the Financial Year ended on December 31st, 2022, as well as the approval of Retained Earnings.
the Company’s Consolidated Financial Statements for the Financial Year ended on December 31st, 2022 and
the Financial Statements of the Micro and Small Business Funding Program (PUMK) for the Financial Year ended Follow-up
December 31st, 2022, the General Meeting of Shareholders grants full a release and discharge (volledig acquit Bank Mandiri has announced the Schedule and Procedure for the Distribution of Cash Dividends for Financial Year
at de charge) to all members of the Board of Directors for the management of the Company and to the Board 2022 on 16 March 2023 and has paid cash dividends to shareholders on 12 April 2023.
of Commissioners for the supervision of the Company that has been dedicated during 2022 Financial Year, to the
extent that such actions do not constitute a criminal offense, and are reflected in the aforementioned reports. Status: Realized
PT BANK MANDIRI (PERSERO) TBK 632 633 ANNUAL REPORT 2024
Page 39
CORPORATE GOVERNANCE
GENERAL MEETING OF SHAREHOLDERS GENERAL MEETING OF SHAREHOLDERS
AGENDA 3 AGENDA 4
Determination of remuneration (salary/honorarium, facilities and allowances) in 2023 and Tantiem Fiscal Year 2022 Resolutions
for the Board of Directors and Board of Commissioners of the Company. In accordance with the provisions of the Meeting Rules, Shareholders who do not vote (abstain) are considered
to have cast the same votes as the majority votes of Shareholders who cast votes.
Voting result
Affirmative: 93,9451294% Including one Series A Dwiwarna Share
Therefore:
Abstain: 0,5604907%
The meeting with the majority votes namely 42,004,020,685 shares or constituting 99.9983019% of the total votes
Dissenting: 5,4943799%
cast in the Meeting have resolved:
Resolutions 1. Appointed the Public Accountant Firm Rintis, Jumadi, Rianto & Rekan (formerly Tanudiredja, Wibisana, Rintis &
In accordance with the provisions of the Meeting Rules, Shareholders who do not vote (abstain) are considered Rekan (a member firm of PricewaterhouseCoopers Global network)) as the Public Accountant Firm and Lucy
to have cast the same votes as the majority votes of Shareholders who cast votes. Luciana Suhenda as the Public Accountant who will audit the Company’s Consolidated Financial Statements and
Therefore: Financial Statements of the Company’s Micro and Small Business Funding Program (PUMK) for 2023 Financial Year.
The meeting with the majority votes namely 39,696,834,321 shares or constituting 94.5056201% of the total votes 2. Granted a power of attorney to the Company’s Board of Commissioners to determine the honorarium and
cast in the Meeting have resolved: other requirements for the Public Accountant Firm, as well as to determine the substitute Public Accountant Firm
Granted a power and authority to the Company’s Series A Dwiwarna Shareholder to determine the amount of and/or Public Accountant in the event that the Public Accounting Firm Rintis, Jumadi, Rianto & Rekan (formerly
tantiem (bonus) for 2022 Financial Year, as well as determine the honorarium, facilities and benefits for members Tanudiredja, Wibisana, Rintis & Rekan (a member firm of PricewaterhouseCoopers Global network)) and Lucy
of the Company’s Board of Commissioners for the Year 2023. Luciana Suhenda as the Public Accountant, due to any reasons, will be unable to complete the audit of the
Granted a power and authority to the Company’s Board of Commissioners with a prior written approval from the
Company’s Consolidated Financial Statements and the Financial Statements of the Micro and Small Business
Company’s Series A Dwiwarna Shareholder to determine the amount of tantiem (bonus) for 2022 Financial Year, as
Funding Program for 2023 Financial Year.
well as determine the salary, facilities and benefits for members of the Company’s Board of Directors for the Year 2023.
Follow-up
Follow-up
The appointment of Public Accountant Firm Rintis, Jumadi, Rianto & Rekan (formerly Tanudiredja, Wibisana, Rintis
Determination of salaries for the Board of Directors and honorarium for the Board of Commissioners, and allowances,
& Rekan (a member firm of PricewaterhouseCoopers Global network)) as the Public Accountant Firm and Lucy
facilities, and/or other benefits for 2023, as well as determination of bonuses for the performance of the Board of
Luciana Suhenda as the Public Accountant has been reported to OJK through Letter No. KES/254/2023 dated 24
Directors and Board of Commissioners for the financial year ended 31 December 2022 have been carried out by
March 2023.
the Board of Commissioners with prior approval from the Ministry of SOEs.
Status: Realized
Status: Realized
AGENDA 4 AGENDA 5
Determination of Public Accountants (AP) and/or Public Accounting Firms (KAP) to audit the Company’s Consolidated Approval of the Company’s Resolution Plan.
Financial Statements and Financial Statements of the Micro and Small Business Funding Program (PUMK) for the
Voting Result
2023 Financial Year.
Affirmative: 99,6043763% Including one Series A Dwiwarna Share
Voting Result Abstain: 0,3956237%
Affirmative: 99.6392633% Including one Series A Dwiwarna Share Dissenting: 0%
Abstain: 0.3590385%
Decisions
Dissenting: 0.0016981%
In accordance with the provisions of the Meeting Rules, Shareholders who do not vote (abstain) are considered
to have cast the same votes as the majority votes of Shareholders who cast votes
Therefore:
The meeting with the unanimous votes namely 42,004,733,985 shares or constituting 100% of the total votes cast in
the Meeting have resolved:
Approve the Company’s Resolution Plan in order to comply with the provisions of the Deposit Insurance Corporation
Regulation Number 1 of 2021 concerning Resolution Plan for Commercial Banks.
Follow-up
The Minutes of the Annual General Meeting of Shareholders for Fiscal Year 2022 have been submitted to the Deposit
Insurance Corporation (LPS) as evidence of shareholders’ approval at the general meeting of shareholders on the
Preparation of the Company’s Resolution Plan.
The preparation of the Company’s Resolution Plan has received approval from LPS which was submitted through LPS
Letter No. S-50/DKRB/2023 dated 24 March 2023 concerning Submission of Approval on the Results of the Resolution
Plan Assessment and Resolvency Test and Recommendations to the Bank.
Status: Realized
PT BANK MANDIRI (PERSERO) TBK 634 635 ANNUAL REPORT 2024
Page 40
CORPORATE GOVERNANCE
GENERAL MEETING OF SHAREHOLDERS GENERAL MEETING OF SHAREHOLDERS
AGENDA 6 AGENDA 7
Approval of the Company’s Stock Split with ratio of 1:2 or from IDR250.00 (two hundred and fifty Rupiah) per share Resolutions
to become IDR125.00 (one hundred twenty-five Rupiah) per share. In accordance with the provisions of the Meeting Rules, Shareholders who do not vote (abstain) are considered
to have cast the same votes as the majority votes of Shareholders who cast votes
Voting Results
Affirmative: 99.6409574% Including one Series A Dwiwarna Share
Therefore:
Abstain: 0.3590328%
The meeting with the majority votes namely 35,059,806,251 shares or constituting 83.4663214% of the total votes
Dissenting: 0.0000098%
cast in the Meeting have resolved:
Decision 1. Approved the amendment to Article 4 of the Company’s Articles of Association in relation to the Company’s
In accordance with the provisions of the Meeting Rules, Shareholders who do not vote (abstain) are considered Stock Split.
to have cast the same votes as the majority votes of Shareholders who cast votes 2. Approved the amendment to Article 3 of the Company’s Articles of Association in connection with the adjustment
to the Indonesian Standard Industrial Classification (KBLI) 2020.
Therefore: 3. Granted a power and authority to the Board of Directors with the right of substitution to take all necessary actions
The meeting with the majority votes namely 42,004,729,885 shares or constituting 99.9999902% of the total votes related to the resolutions of the Seventh Agenda of the Meeting, including but not limited to preparing and
cast in the Meeting have resolved: restating the entire Articles of Association of the Company in a Notarial Deed and submitting it to the competent
1. Approved the implementation of the Company’s Stock Split with a ratio of 1:2 or from IDR250.00 (two hundred authorities to obtain approval and/or receipt of notification of the amendment to the Articles of Association of
and fifty Rupiah) per share will become IDR125.00 (one hundred and twenty-five Rupiah) per share with the the Company, perform all actions everything as deemed necessary and useful for such purposes with none of
following provisions: them being excluded.
a. Series A Dwiwarna shares into 2 (two) shares with nominal value as follows:
i) 1 (one) Series A Dwiwarna share will be retained as the Series A Dwiwarna share owned by the Republic of Indonesia Follow-up
with a nominal value of IDR125.00 (one hundred twenty-five Rupiah) per share; and The amendments to the Company’s Articles of Association have been reported to OJK through Letter No. HBK.CSC/
ii) 1 (one) Series A Dwiwarna share will become 1 (one) Series B share owned by the Republic of Indonesia with a CMA.1031/2023 dated 21 March 2023 and Indonesia Stock Exchange through Letter No. HBK.CSC/CMA.1003/2023
nominal value of IDR125.00 (one hundred twenty-five Rupiah) per share; dated 17 March 2023.
b. Series B shares from IDR250.00 (two hundred fifty Rupiah) per share will become IDR125.00 (one hundred
twenty-five Rupiah) per share; Status: Realized
2. Approved to grant a power and authority to the Board of Directors of the Company with the right of substitution
to take all necessary actions in implementing the Stock Split in accordance with the applicable laws and
regulations, including but not limited to determining the procedures and schedule for the implementation of AGENDA 8
the Stock Split, restating the resolution regarding the Sixth Agenda in a Notarial Deed and submitting it to the
Changes in the composition of the Company’s Board of Management.
competent authorities, as well as performing all actions as deemed necessary and useful for such purposes
with no exemption. Voting Results
Affirmative: 73.5487457% Including one Series A Dwiwarna Share
Follow-up
Abstain: 1.7759612%
Bank Mandiri has submitted a letter requesting the listing of shares from the stock split to the Indonesia Stock
Dissenting: 24.6752932%
Exchange through Letter No. HBK. CSC/CMA.1013/2023 on 20 March 2023 regarding the Application for Additional
Share Listing of PT Bank Mandiri (Persero) Tbk (the “Company”), PT Bursa Efek Indonesia has approved the listing Resolutions
application pursuant to Letter No. S-02587/IDX. PP1/03-2023 dated 28 March 2023 regarding the Approval of Stock In accordance with the provisions of the Meeting Rules, Shareholders who do not vote (abstain) are considered
Split. Thereby, as of 6 April 2023, the shares from the stock split have been listed on the Indonesia Stock Exchange. to have cast the same votes as the majority votes of Shareholders who cast votes
Status: Realized Therefore:
The meeting with the majority votes namely 31,639,942,737 shares or constituting 75.3247068% of the total votes
cast in the Meeting have resolved:
AGENDA 7 1. Honorably dismiss the following names as the Company’s Board of Management:
a. Mrs. Alexandra Askandar as the Vice President Director;
Approval of amendments to the Company’s Articles of Association. b. Mr. Panji Irawan as the Treasury and International Banking Director;
Voting Results c. Mr. Agus Dwi Handaya as the Compliance and Human Resources Director;
Affirmative: 83,1014191% Including one Series A Dwiwarna Share d. Mr. Riduan as the Commercial Banking Director;
Abstain: 0,3649022% e. Mr. Boedi Armanto as the Independent Commissioner;
Dissenting: 16,5336786% each of them was appointed based on the Resolution of the 2017 Financial Year GMS dated March 21, 2018 in conjunction
with the Extraordinary General Meeting of Shareholders (EGMS) 2019 dated December 9, 2019 in conjunction with 2020
EGMS dated October 21, 2020. Resolution of the 2017 Financial Year GMS dated March 21, 2018 in conjunction with
2019 EGMS dated December 9, 2019 in conjunction with GMS of Financial year 2018 dated May 16, 2019 in conjunction
with 2019 EGMS dated December 9, 2019 in conjunction with 2020 EGMS dated October 21, 2020, Resolution of the 2017
Financial Year GMS dated March 21, 2018 in conjunction with GMS of Financial year 2018 dated May 16, 2019, Resolution
of EGMS of 2019 dated January 7, 2019, and the Resolution of the Annual GMS of the Financial Year 2019 dated February
19, 2020, as of the closing of the GMS, with gratitude for the contribution of their energy and thoughts dedicated during
their tenures as the Company’s Board of Management.
PT BANK MANDIRI (PERSERO) TBK 636 637 ANNUAL REPORT 2024
Page 41
CORPORATE GOVERNANCE
GENERAL MEETING OF SHAREHOLDERS GENERAL MEETING OF SHAREHOLDERS
AGENDA 8 AGENDA 8
2. Appointed the names mentioned below as the Company’s Board of Management: 7. Requested the Board of Directors to submit a written request to the OJK for the implementation of the Fit and
a. Mrs. Alexandra Askandar as the Vice President Director; Proper Test for the new appointed members of the Board of Directors and the Board of Commissioners as referred
b. Mrs. Eka Fitria as the Treasury and International Banking Director; to in point 2.
c. Mr. Agus Dwi Handaya as the Compliance and Human Resources Director; 8. Granted a power of attorney with the rights of substitution to the Board of Directors of the Company to restate
d. Mr. Riduan as the Commercial Banking Director; the resolutions of this GMS in a Notarial deed and to appear before a Notary or the authorized official, and
e. Mr. Heru Kristiyana as the Independent Commissioner; to make necessary adjustments or rectifications if required by the competent authorities for the purposes of
f. Mr. Zainudin Amali as the Independent Commissioner; implementing the resolutions of the meeting.
3. The term of office of the appointed members of the Board of Directors and the Board of Commissioners as
referred to in point 2, shall be in accordance with the provisions of the Articles of Association of the Company, Follow-up
with due observance of the laws and regulations in the Capital Market sector and without prejudice to the right 1. Mr. Heru Kristiyana has obtained OJK approval of the Fit and Proper Test assessment as stated in the copy of
of the GMS to dismiss them at any time. OJK Board of Commissioners Decree No. KEPR-98/D.03/2023 dated 21 August 2023 and OJK Letter No. SR-163/
4. By the dismissal and appointment of members of the Board of Directors and the Board of Commissioners of the PB.02/2023 dated 21 August 2023, and his appointment as Independent Commissioner is effective as of 21 August
Company as referred to in point 1 and point 2, the composition of the members of the Board of Directors and 2023 as stated in Bank Mandiri Letter No. KPS/1181/2023 dated 24 August 2023.
Board of Commissioners of the Company shall be as follows: 2. Mr. Zainudin Amali has obtained OJK’s approval of the Fit and Proper Test assessment as stated in the copy of
a. Board of Directors OJK Board of Commissioners Decree No. KEPR-139/D.03/2023 dated 06 November 2023 and OJK Letter No. SR-
i) President Director : Darmawan Junaidi; 250/PB.02/2023 dated 06 November 2023, and his appointment as Independent Commissioner is effective as of
ii) Vice President Director : Alexandra Askandar; 06 November 2023 as stated in Bank Mandiri Letter No. KPS/1428/2023 dated 08 November 2023.
iii) Corporate Banking Director : Susana Indah Kris Indriati; 3. Ms. Eka Fitria has obtained OJK’s approval of the Fit and Proper Test assessment as stated in the copy of OJK Board
iv) Commercial Banking Director : Riduan; of Commissioners Decree No. KEPR-97/D.03/2023 dated 21 August 2023 and OJK Letter No. SR-163/PB.02/2023
v) Treasury and International Banking Director : Eka Fitria; dated 21 August 2023, and her appointment as Independent Commissioner is effective as of 21 August 2023 as
vi) Network and Retail Banking Director : Aquarius Rudianto; stated in Bank Mandiri Letter No. KPS/1181/2023 dated 24 August 2023.
vii) Operation Director : Toni E.B. Subari; 4. The Board of Directors of Bank Mandiri has taken all necessary actions related to the decisions of this agenda
viii)Compliance and Human Resources Director : Agus Dwi Handaya; in accordance with the applicable laws and regulations.
ix) Institutional Relations Director : Rohan Hafas;
x) Risk Management Director : Ahmad Siddik Badruddin; Status: Realized
xi) Information Technology Director : Timothy Utama;
xii) Finance and Strategy Director : Sigit Prastowo.
b. Board of Commissioners
i) President Commissioner/Independent : M. Chatib Basri;
ii) Vice President Commissioner/ Independent : Andrinof A. Chaniago;
iii) Commissioner : Rionald Silaban;
iv) Commissioner : Nawal Nely;
v) Commissioner : Arif Budimanta;
vi) Commissioner : Faried Utomo;
vii) Commissioner : Muhammad Yusuf Ateh;
viii)Independent Commissioner : Heru Kristiyana;
ix) Independent Commissioner : Loeke Larasati Agoestina;
x) Independent Commissioner : Muliadi Rahardja;
xi) Independent Commissioner : Zainudin Amali.
5. The new appointed members of the Board of Directors and Board of Commissioners as referred to in point 2 may
only commence performing their tasks after obtaining approval from the Financial Services Authority (OJK) for the
Fit and Proper Test and complying with the applicable laws and regulations. In the event that the members of
the Board of Directors and the Board of Commissioners of the Company, in fact, are not approved as members
of the Board of Directors and the Board of Commissioners in the Fit and Proper Test by the OJK, the members of
the Board of Directors and the Board of Commissioners of the Company shall be honorably dismissed from the
date of the decision of the OJK Fit and Proper Test results.
6. Members of the Board of Directors and the Board of Commissioners appointed as referred to in point 2 who are
still serving in other positions that are prohibited by laws and regulations to be concurrently held by members
of the Board of Directors or the Board of Commissioners of the State-Owned Enterprises, the concerned person
must resign or be dismissed from his/her position.
PT BANK MANDIRI (PERSERO) TBK 638 639 ANNUAL REPORT 2024
Page 42
CORPORATE GOVERNANCE
BOARD OF COMMISSIONERS BOARD OF COMMISSIONERS
In per for ming their duties, the Board of reputation in accordance with OJK Regulation
Commissioners adheres to a range of standards, No. 27/POJK.03/2016 concerning Capability and
including the principles of prudential banking, Compliance Assessment for The Main Party of
The Board of Commissioners at Bank Mandiri holds professional ethics, and good corporate Financial Services Institution that prospective
an essential role in overseeing the management governance. Each member is expected to have
high integrity, knowledge, and the capability
members of the Board of Commissioners must
obtain approval from the OJK prior to carrying
policies and overall direction of the Board of Directors to commit the necessary time to fulfill their out its actions, duties and functions as the Board
concerning the Bank and its business activities. The responsibilities. The Board’s composition is designed
to promote effective and timely decision-making,
of Commissioners.
Board is entrusted with providing strategic advice to the free from conflicts of interest that may affect BOARD OF COMMISSIONERS
Board of Directors and monitoring the execution of the their independency. These are crucial to ensure COMPOSITION
objective oversight and maintaining the Bank’s
Company›s Long-Term Plan, Work Plan, and Budget, alignment with its long-term strategic goals. In 2024, the composition of the Company’s
by adhering to the provisions outlined in the Articles of BOARD OF COMMISSIONERS
Board of Commissioners underwent changes as
described below.
Association, the GMS resolutions, and prevailing laws APPOINTMENT BASIS
and regulations. Members of the Board of Commissioners are
Based on the resolution of the Annual GMS on
March 7, 2024, the AGMS approved the following:
appointed and dismissed by the GMS. The Board
primary responsibility is to oversee the Board of • The reappointment of M. Chatib Basri as
Directors in managing the overall operations and President Commissioner/Independent;
strategy of the Bank. Through this oversight, the • The reassignment of Zainudin Amali from
Board ensures that the management’s policies Independent Commissioner to Vice President
are in line with the Bank’s objectives and that Commissioner/Independent;
operational decisions foster the long-term business • The reappointment of Rionald Silaban as
sustainability. The Board also ensures that the Bank Commissioner;
remains compliant with regulatory and corporate • The appointment of Tedi Bharata as
governance requirements. Commissioner.
All members of the Board of Commissioners Following the Annual GMS on March 7, 2024,
have passed the fit and proper tests and have the Board of Commissioners was composed
obtained approval from the OJK, indicating that of 10 (ten) members, consisting of 1 (one)
each member of the Board of Commissioners has President Commissioner/ Independent, 1 (one)
adequate integrity, competence and financial Vice President Commissioner/ Independent, 3
(three) Independent Commissioners, and 5 (five)
Commissioners. All members of the Board of
Commissioners are domiciled within the working
area of Bank Mandiri’s Head Office.
PT BANK MANDIRI (PERSERO) TBK 640 641 ANNUAL REPORT 2024
Page 43
CORPORATE GOVERNANCE
BOARD OF COMMISSIONERS BOARD OF COMMISSIONERS
The composition of the Board of Commissioners as of December 31, 2024, is as follows: The BOC Charter regulates the following matters: 1. The Board of Commissioners has the duties to
1. Duties, Responsibilities and Authorities of the supervising the interests of the Company on
Board of Commissioners Composition and Appointment Basis Board of Commissioners the policies and management of the Board
Name Position Basis for Appointment Effective Date Period a. Duties and Responsibilities of Directors, providing advice to the Board
b. Rights and Authorities of Directors, and being responsible for such
M. Chatib Basri President • Period 1: EGMS on 9 29 May 2020 2024 – 2029
c. Information Disclosure, Conflict of Interest, supervision, in accordance with the aims and
Commissioner/ December 2019
Independent • Period 2: AGMS on 7 March and Prohibition objectives of the Company as stipulated in the
2024 d. Work Ethics and Corporate Culture provisions of laws and regulations, articles of
Zainudin Amali* Vice President Period 1: Period 1: 2023 – 2028 2. Governance of Supporting Organs of the Board association, and resolutions of the GMS.
Commissioner/ • Independent Commissioner: • Independent of Commissioners 2. The Board of Commissioners shall carry out its
Independent AGMS on 14 March 2023 Commissioner: a. Committees of the Board of Commissioners duties, authorities and responsibilities in good
6 November 2023
• Vice President • Vice President
b. Secretary of the Board of Commissioners faith and with prudential principles, and comply
Commissioner/ Independent: Commissioner/ 3. Meetings of the Board of Commissioners with the provisions of laws and regulations and
AGMS on 7 March 2024 Independent: a. Meeting Provisions the Articles of Association.
13 September 2024
b. Meeting Participants 3. In conducting supervision, the Board of
Loeke Larasati Independent Period 1: AGMS on 19 February 2 September 2020 2020 - 2025 c. Chairman of the Meeting Commissioners shall direct, monitor, and
Agoestina Commissioner 2020 d. Meeting Invitation evaluate the implementation of integrated
Muliadi Independent Period 1: AGMS on 10 March 22 June 2022 2022 - 2027 e. Meeting Materials gover nance, risk management, and
Rahardja Commissioner 2022 f. Quorum and Meeting Decision compliance, as well as the Company’s
Heru Kristiyana Independent Period 1: AGMS on 14 March 21 August 2023 2023 - 2028 g. Minutes of Meeting strategic policies, in line with the provisions of
Commissioner 2023 4. Working Mechanism laws and regulations, Articles of Association,
Rionald Silaban Commissioner Period 1: EGMS on 28 August 12 February 2020 2024 - 2029
a. Division of Tasks and/or GMS resolutions.
2019 b. Report 4. The Board of Commissioners shall receive
Period 2: AGMS on 7 March c. Commissioner’s Working Time and exercise the authority delegated and/
2024
d. Document Signing or granted to the Board of Commissioners in
Faried Utomo Commissioner Period 1: AGMS on 19 February 4 August 2020 2020 - 2025 e. Official Travel accordance with the provisions of laws and
2020 f. Board of Commissioners Performance regulations, Articles of Association, and/or GMS
Arif Budimanta Commissioner Period 1: AGMS on 19 February 4 August 2020 2020 - 2025 Evaluation resolutions.
2020 5. Others 5. In carrying out supervision, the Board of
Muhammad Commissioner Period 1: AGMS on 15 March 18 August 2021 2021 - 2026 a. Continuing Education Commissioners is prohibited from participating
Yusuf Ateh 2021 b. Change in decision making on the Company’s
Tedi Bharata** Commissioner Period 1: AGMS on 7 March 30 August 2024 2024 - 2029
6. Closing operational activities, except:
2024 a. provision of funds to related parties, in line
*) Transfer of duties to Vice President Commissioner/Independent at the Annual GMS on 7 March 2024. BOARD OF COMMISSIONERS with POJK regarding the maximum limit of
**) Appointed as Commissioner effective from the Annual GMS on 7 March 2024. DUTIES AND RESPONSIBILITIES lending and large exposures for commercial
banks, POJK regarding the maximum limit of
BOARD OF COMMISSIONERS CHARTER In accordance with the BOC Charter, the duties, distribution of funds and distribution of large
obligations, and responsibilities of the Board of exposures for sharia commercial banks; and
In carrying out its duties, the Board of Commissioners refers to a working guideline known as the Board of Commissioners are clearly outlined to guide their b. other matters stipulated in the Company’s
Commissioners Charter (BOC Charter), which was updated and ratified by the Decree of the Board activities, and ensure that the Bank operates within Articles of Association or the provisions of
of Commissioners No. KEP.KOM/008/2023 dated 30 November 2023. This Charter establishes structured the prevailing laws and regulations. The following laws and regulations.
and systematic work procedures. Serving as a reference for the Board of Commissioners, the BOC outlines the specific duties and obligations of the
Charter is designed to guide in fulfilling the Board duties and responsibilities. The Charter is formulated Board of Commissioners as defined in the Charter.
in accordance with the Limited Liability Company Law, Capital Market Law, OJK Regulations, Minister
of SOE Regulations, and the Company’s Articles of Association.
PT BANK MANDIRI (PERSERO) TBK 642 643 ANNUAL REPORT 2024
Page 44
CORPORATE GOVERNANCE
BOARD OF COMMISSIONERS BOARD OF COMMISSIONERS
6. Decision making on the Company’s j. Evaluate and decide on requests from the l. Reporting to the Financial Services Authority o. Carry out other obligations in the context
operational activities by the Board of Board of Directors relating to transactions no later than 5 (five) business days from the of supervisory and advisory duties, as
Commissioners as referred to in paragraph that require the approval of the Board of discovery of: long as they do not conflict with laws and
(5) is part of the supervisory duties by the Commissioners, including proposed internal i) Violation of the provisions of laws and regulations, the Articles of Association, and/
Board of Commissioners so as not to negate provisions that by regulation require the regulations in the area of finance, or the GMS Resolution.
the responsibility of the Board of Directors approval of the Board of Commissioners; banking, and related to the Company’s 8. The Board of Commissioners shall have a Code
for the implementation of the Company’s k. Conduct active supervision and evaluation business activities; and/or of Conduct that is binding for each member
management. of at least: ii) Circumstances or estimates of of the Board of Commissioners.
7. In carrying out its supervisory and advisory i) Follow-up of the Board of Directors on circumstances that may jeopardize the 9. In order to carry out the activities of the President
duties as referred to in article (1), the Board audit findings and recommendations Company’s business continuity. Commissioner, the President Commissioner has
of Commissioners shall be responsible to: from the Company’s Internal Audit Unit, m. Ensuring the implementation of the the duties and responsibilities to:
a. Ensure the implementation of effective and External Auditor, supervisory results of Internal Control System both individually a. Inviting the Board of Commissioners Meeting
sustainable good governance; the Financial Services Authority and/ and integrated. Specifically in the in writing which is submitted to all members
b. Safeguard the interests of the Company or supervisory results of other authorities implementation of the Internal Control of the Board of Commissioners by stating
with due regard to the interests of the and institutions; System, the Board of Commissioners is also the agenda, date, time, and place of the
Shareholders and being responsible to the ii) Implementation of the compliance responsible for: meeting; and
GMS; function; i) Ensuring that the Board of Directors b. C o o r d i n a t i n g a n d e n s u r i n g t h e
c. Provide opinion and approval of the iii) Implementation of Risk Management prepares and maintains an adequate, implementation of duties and Meetings of
Company’s Annual Work Plan and Budget, and Capital Management in an effective, and efficient Internal Control the Board of Commissioners and Meetings of
Sustainable Finance Action Plan, as well integrated manner in accordance with System; Committees of the Board of Commissioners
as work plans and other strategic matters the characteristics and complexity of ii) Reviewing the effectiveness and in accordance with prevailing laws and
prepared by the Board of Directors in the Financial Conglomeration business efficiency of the Internal Control System regulations.
accordance with the provisions of the within the Company; based on information obtained from
Articles of Association; iv) Effectiveness of Anti-Fraud Strategy the Internal Audit Unit at least once a Duties and Responsibilities of
d. Prepare the annual work plan and budget (SAF) implementation and code of year; and President Commissioner
of the Board of Commissioners which is an conduct implementation among others iii) Appointing an independent quality
integral part of the Company’s Annual Work related to Fraud prevention for all levels controller from external parties to Based on the BOC Charter, the duties and
Plan and Budget; of the organization; review the performance of the Internal responsibilities of the President Commissioner are
e. Follow the development of the Company’s v) Implementation of Anti-Money Audit Unit, at least once every 3 (three) as follows:
activities, provide opinions and suggestions Laundering Program, Prevention of years. 1. Inviting to the Board of Commissioners Meeting
to the GMS on issues deemed important Financing of Terrorism, and Prevention n. In relation to the appointment of Public in writing, submitted to all members of the
and material to the Company. of Financing of Proliferation of Weapons Accountant (AP) and Public Accounting Board of Commissioners by stating the agenda,
f. Report to the GMS for an indication of of Mass Destruction; Firm (KAP) that will perform audit services date, time and place of the meeting.
decline in the Company’s performance vi) Implementation of Remuneration of the Company’s Annual Financial 2. Coordinating and ensuring the implementation
with recommendations on the corrective policy; Statements: of duties and meetings of the Board of
measures that must be taken; vii) Information Technology (IT) strategic i) The Board of Commissioners through Commissioners and the Board of Commissioner’s
g. Examine and review the periodic reports plan and IT governance; the Audit Committee conducts the Committee Meeting in accordance with
and Annual Report prepared by the Board viii) Risk management policies and strategic procurement process of KAP candidates prevailing regulations.
of Directors and sign the Annual Report; plans related to cybersecurity in accordance with the provisions on
h. Provide explanations, opinions and ix) Recovery Plan and Resolution Plan and procurement of goods and services of
recommendations to the GMS regarding updates, including approvals; and the Company, and if necessary, may
the Annual Report, if requested; x) Implementation of the Company’s request the assistance of the Board of
i. Report the implementation of supervisory Social & Environmental Responsibility Directors in the procurement process;
duties that have been carried out during Program (TJSL). and
the previous fiscal year to the GMS; ii) Propose to the GMS the appointment
of AP and KAP that will audit the
Company’s Annual Financial
Statements.
PT BANK MANDIRI (PERSERO) TBK 644 645 ANNUAL REPORT 2024
Page 45
CORPORATE GOVERNANCE
BOARD OF COMMISSIONERS BOARD OF COMMISSIONERS
Board of Commissioners 9. Within 90 (ninety) days after the date Name Position Assignments
Rights and Authorities of the temporary dismissal, the Board of
M. Chatib Basri President Commissioner/ • Chairman of Remuneration and Nomination Committee
Commissioners is required to hold a General Independent • Chairman of Integrated Governance Committee
The rights and authorities of the Board of Meeting of Shareholders which will decide • Member of Audit Committee
Commissioners are as follows: whether the relevant member of the Board Zainudin Amali* Vice President • Member of Audit Committee
1. Providing decisions on the actions of the Board of Directors will be permanently dismissed or Commissioner/ Independent • Member of Integrated Governance Committee
of Directors as stipulated in the Company’s returned to his position, where he is given the
Loeke Larasati Independent Commissioner • Member of Audit Committee
Articles of Association. opportunity to attend and defend himself. Agoestina • Member of Risk Oversight Committee
2. Each Commissioner, collectively or individually 10. Approving the appointment and dismissal • Member of Integrated Governance Committee
at any time has the right to enter the buildings of the Corporate Secretary and Head of Muliadi Rahardja Independent Commissioner • Chairman of Risk Oversight Committee
and areas or other places used or controlled the Company’s Internal Audit Unit which is • Member of Audit Committee
by the Company and has the right to examine proposed by the Directors and recommended • Member of Remuneration and Nomination Committee
• Member of Integrated Governance Committee
books, letters of evidence, inventories goods, by the Audit Committee.
examine and match the cash situation for 11. Conducting other supervisory authorities as Heru Kristiyana Independent Commissioner • Chairman of Audit Committee
• Member of Risk Oversight Committee
verification and securities purposes as well as long as they do not conflict with the laws and
• Member of Integrated Governance Committee
to know all actions taken by the Directors. regulations, the Articles of Association, and/
3. Actions in such cases as mentioned in or GMS Decree. Rionald Silaban Commissioner • Member of Remuneration and Nomination Committee
paragraph (2) shall be carried out in the Faried Utomo Commissioner • Member of Remuneration and Nomination Committee
capacity of the Board of Commissioners and BOARD OF COMMISSIONERS
shall be reported at the Board of Commissioners OVERSIGHT DUTIES Arif Budimanta Commissioner • Member of Risk Oversight Committee
• Member of Remuneration and Nomination Committee
meeting on such actions. ASSIGNMENT
Muhammad Yusuf Commissioner Member of Remuneration and Nomination Committee
4. If deemed necessary, the Board of
Ateh
Commissioners has the right to request the To enhance the effectiveness of the Board of
assistance of experts in carrying out their duties Commissioners in fulfilling its functions and duties, Tedi Bharata** Commissioner • Member of Risk Oversight Committee
• Member of Remuneration and Nomination Committee
for a limited period at the Company’s expense. specific roles have been assigned to each
*) Transfer of duties to Vice President Commissioner/Independent at the Annual GMS on 7 March 2024.
5. Each Commissioner has the right to request member. These assignments are made without **) Appointed as Commissioner effective from the Annual GMS on 7 March 2024.
an explanation of all matters from the Board diminishing the rights, obligations, responsibilities,
of Directors as well as from all levels below it, or authority of any individual member in carrying
and the Board of Directors must provide an out their roles. The assigned duties are as follows: DECISION REQUIRING THE APPROVAL OF
explanation. THE BOARD OF COMMISSIONERS
6. Each Commissioner has the right to attend
meetings held by the Directors or subordinate The decisions that require the approval of the 1. Releasing/transferring and/or pledging the
units without participating in the decision Board of Commissioners are stipulated in the Company’s assets with criteria and values
making. Company’s Articles of Association and the Board exceeding a certain amount determined
7. The Board of Commissioners with the most votes of Commissioners Decree No. KEP.KOM/004/2020 by the Board of Commissioners, taking into
at any time have the right to temporarily dismiss dated 26 November 2020 concerning the account legislation in the capital market and
one or more members of the Board of Directors, Determination of the Limitations of Actions of the banking sector for a nominal value of Rp200
if proven to be acting contrary to the Articles Board of Directors of PT Bank Mandiri (Persero) billion to Rp500 billion.
of Association or proven to have neglected Tbk that must obtain written approval from
their obligations or there is an urgent reason the Board of Commissioners and Dwiwarna A
for the Company. Series Shareholders, and the GMS. The decisions
8. The temporary termination must be notified in that need to be approved by the Board of
writing to the person concerned along with the Commissioners include:
reasons for the action.
PT BANK MANDIRI (PERSERO) TBK 646 647 ANNUAL REPORT 2024
Page 46
CORPORATE GOVERNANCE
BOARD OF COMMISSIONERS BOARD OF COMMISSIONERS
2. Establishing cooperation with business entities BOARD OF COMMISSIONERS CRITERIA FOR THE BOARD OF BOARD OF COMMISSIONERS
or other parties, in the form of joint operations TENURE COMMISSIONERS MEMBERS NOMINATION AND
(KSO), business cooperation (KSU), licensing SELECTION PROCESS
cooperation, Build-Operate and Transfer (BOT), Pursuant to the Company’s Articles of Association, The Board of Commissioners shall meet the
Build-Owned Ownership (Build, Operate and members of the Board of Commissioners are criteria as stipulated by OJK Regulation No. 33/ In accordance with the Articles of Association,
Own/BOO) and other agreements having the appointed and dismissed by GMS. The GMS is POJK.04/2014 as follows: members of the Board of Commissioners are
same nature, the term of which or the value attended by shareholders of Series A Dwiwarna 1. Having good character, morals, and integrity; appointed and dismissed by the GMS, for a
exceeds the value determined by the Board Share and the resolutions of the meeting must be 2. Being competent in performing legal acts; period of 5 (five) years effective from the date
of Commissioners for a nominal of Rp200 billion approved by the shareholders. Members of the 3. Within 5 (five) years prior to appointment or of GMS appointment. Members of the Board of
to Rp500 billion and a period of 5-10 years. Board of Commissioners are appointed by the during the office, he/she: Commissioners whose office terms are expired may
3. Conducting capital participation, releasing GMS from the candidates proposed by the GMS, a. is never declared bankrupt; be reappointed by the GMS.
capital participation including changes from the candidates proposed by shareholders of b. never becomes a member of the Board of
in capital structure with a certain value series A Dwiwarna, and the candidacy is binding Directors and/or member of the Board of The procedure for the appointment of Bank Mandiri
determined by the Board of Commissioners to the GMS. Commissioners who is declared as guilty Board of Commissioners refers to OJK Regulation
of other companies, subsidiaries and joint and causes a company to be declared No. 33/POJK.04/2014 on the Board of Directors
ventures that are not in the framework of saving The GMS resolutions on the appointment and as bankrupt; and Board of Commissioners of Issuers or Public
receivables, by taking into account provisions dismissal of members of the Board of Commissioners c. is never penalized for committing a criminal Companies and SOE Minister Regulation No. PER-11/
in the Capital Market for a nominal value of also decide the time for the appointment and act which causes adverse impact to the MBU/07/2021 on Requirements and Procedures for
Rp150 billion to Rp200 billion. dismissal. In the event that GMS does not make country’s finance and/or to anything Appointment and Dismissal of Members of the Board
4. Establishing a subsidiary and/or joint venture the decision, the appointment and dismissal of related to financial sector; and of Commissioners and Supervisory Board of State-
of a certain value determined by the Board members of the Board of Commissioners are d. never becomes a member of the Board of Owned Enterprises as amended by SOE Minister
of Commissioners by taking into account effective as of the closing of GMS by observing Directors and/or member of the Board of Regulation No. PER-7/MBU/09/2022 on Requirements
legislation in the Capital Market for a nominal the laws and regulations. Commissioners who, during his/ her tenure: and Procedures for Appointment and Dismissal of
value of Rp150 billion to Rp200 billion. i) failing to holding Annual GMS; Board Members Commissioner and Supervisory
5. Proposing representatives of the Company to Members of the Board of Commissioners are ii) having his/her accountability as a Board of State-Owned Enterprises, and last amended
become prospective members of the Board appointed for a period of time as of the date member of the Board of Directors and/or with SOE Minister Regulation No. PER-3/MBU/03/2023
of Directors and Board of Commissioners of determined by GMS, which appointed them, and members of the Board of Commissioners concerning Organs and Human Resources of State-
subsidiaries that make significant contributions expired on the closing of the 5th (five) Annual not accepted by the GMS or not giving Owned Enterprises. The procedures for appointing
to the Company and/or strategic values GMS following the date of their appointment, accountability as a member of the the Board of Commissioners include:
according to the Limits and/or criteria set by provided that it may not exceed the 5 (five) year Board of Directors; and/or members 1. Sources of candidates for the Board of
the Board of Commissioners. period, by observing the laws and regulations of of the Board of Commissioners to the Commissioners/Board of Commissioners of SOEs
6. Joining, merging, taking over, separation and the Capital Market, however without prejudice to GMS; and come from:
dissolution of subsidiaries and joint ventures the rights of GMS to dismiss members of the Board iii) having caused the companies which a. Former Director of SOEs.
with a certain value determined by the Board of Commissioners at any time prior to their tenures obtains permission, approval, and b. Board of Commissioners/Supervisory Board
of Commissioners by observing the laws and expire. Following the end of tenure, members of registration from Financial Services of SOEs.
regulations in the Capital Market for a nominal the Board of Commissioners may be reappointed Authority to fail in fulfilling their obligation c. Structural Officials and Government
value of Rp150 billion to Rp200 billion. by the GMS for one tenure. to submit annual report and/or Financial Functional Officials.
Services Authority. d. Other sources.
e. has commitment to comply to the laws and 2. The GMS/Minister may determine candidates
regulations; who have been declared to meet the formal
f. has knowledge and/or expertise in the fields requirements and other requirements and
required by the Company; and have been assessed with the criteria of
g. fulfilling other specified requirements. ‘Recommended’ to become members of the
Board of Commissioners/Supervisory Board of
SOEs.
3. For certain SOEs, the determination of a
person to be a member of the SOEs Board
of Commissioners/Supervisory Board can be
done after being declared to have passed
the assessment in accordance with sectoral
regulations.
PT BANK MANDIRI (PERSERO) TBK 648 649 ANNUAL REPORT 2024
Page 47
CORPORATE GOVERNANCE
BOARD OF COMMISSIONERS BOARD OF COMMISSIONERS
4. In the event that the determination of members 10. In the event that the person concerned does 18. Members of the Board of Commissioners/ 4. In the event that the Minister does not give
of the SOEs Board of Commissioners/Supervisory not resign within the period as stipulated in Supervisory Board of SOEs shall take office notice, the Minister by this Ministerial Regulation
Board is carried out before the Fit and Proper the laws and regulations, his/her position as effectively from the date of submission of the authorizes with the right of substitution to the
Test in accordance with sectoral provisions, the a member of the Board of Commissioners/ resolution or the date stipulated in the circular Deputy to make such notification.
actions, duties, and functions as members of Supervisory Board of SOEs ends at that time resolution of the Minister/GMS/all shareholders. 5. The Deputy may authorize the Sector Deputy
the SOEs Board of Commissioners/Supervisory limit. Assistant and the Deputy Assistant to make
Board are counted from the moment they are 11. In the event that the appointment decision is The process of nominating and selecting such notices.
declared to have passed the Fit and Proper made by Ministerial Decree or the decision of the Board of Commissioners is carried out 6. The decision to dismiss on grounds other than
Test in accordance with sectoral provisions. all shareholders circularly, after the decision through the proposal of the members of the being found guilty by a court decision that has
5. Members of the SOEs Board of Commissioners/ is determined, the Deputy processes the Board of Directors to the GMS by taking into permanent legal force and resign is taken after
Supervisory Board of as referred to in paragraph submission of the decision letter to the elected account the recommendations of the Board the person concerned is given the opportunity
(3) have a term of office effective since members of the Board of Commissioners/ of Commissioners and the Remuneration and to defend himself.
determined by the GMS/Minister. Supervisory Board of SOEs. Nomination Committee. Prior to the discussion 7. Self-defense may be given directly upon
6. In the event that a member of the Board 12. In the submission process as referred to in on the appointment and dismissal of the Board notification to the notifying official.
of Commissioners/Supervisory Board of paragraph (10), the Deputy Minister or Deputy of Commissioners in the GMS, information was 8. In the case of oral notification and self-defense,
a particular SOE is declared not to have is assisted by primary high leadership officials provided on the profiles of new and reappointed it is carried out face-to-face and evidenced
passed the Fit and Proper Test in accordance responsible for law, Assistant Deputies, and candidates for the Board of Commissioners. by minutes signed by members of the Board
with sectoral provisions, the GMS/Minister Assistant Deputy Sectors. of Commissioners/Supervisory Board of SOEs
may dismiss the member of the Board of 13. After the submission is made, all documents BOARD OF COMMISIONERS concerned and the notifying official.
Commissioners/Supervisory Board of SOEs by are submitted to the Deputy for administration. DISMISSAL MECHANISMS 9. If the member of the Board of Commissioners/
taking into account sectoral provisions. 14. In the case of adoption to be prescribed in Supervisory Board of SOEs concerned is not
7. The determination of a person to be a member the GMS, the presentation of the results of the The resignation and dismissal mechanism of the willing to sign the minutes then the reason is
of the SOEs Board of Commissioners/Supervisory assessment to the Minister accompanied by a Board of Commissioners under the SOE Minister stated in the minutes of the event.
Board can be done by: letter of designation of the candidate and a Regulation No. PER-3/MBU/03/2023 concerning 10. In the event that notification is made at the
a. Decision of the Minister as GMS/owner of power of attorney to attend and take decisions Organs and Human Resources of State-Owned GMS, self-defense is carried out at the GMS in
capital when the entire share/capital of in the GMS. Enterprises, are as follows: accordance with the provisions of self-defense
SOE is owned by the State; Or 15. After the GMS is held, all documents are 1. The Minister/Deputy Minister can evaluate the as stipulated in the law regarding limited liability
b. The decision of the GMS or the decision of submitted to the Deputy for administration. members of the SOEs Board of Commissioners/ companies.
all shareholders is circular if not all shares 16. The administrative process by the Deputy as Supervisory Board prior to dismissing members of 11. In the process of dismissing members of
are owned by the State. referred to in paragraph (12) and paragraph the SOEs Board of Commissioners/ Supervisory the Board of Commissioners/Supervisory
8. For Public Companies, the curriculum vitae (14) includes documentation of the Board. Board of SOEs, the Minister may request the
of prospective members of the SOEs Board appointment and assessment process. 2. The results of the Minister/Deputy Minister’s consideration of the Deputy Minister, Deputy
of Commissioners who will be proposed for 17. Members of the Board of Commissioners/ evaluation of members of the SOEs Board of and/or Secretary of the Ministry.
appointment at the GMS must be available Supervisory Board of Elected SOEs sign a Commissioners/ Supervisory Board are further 12. The determination of the dismissal of members
and announced at the GMS prior to making statement letter containing the ability to processed by the Deputy by submitting the of the SOEs Supervisory Board is carried out by
a decision regarding the appointment of the carry out their duties properly and are willing draft Ministerial Decree/GMS regarding the Ministerial Decree.
person concerned as a member of the Board to be dismissed at any time based on the dismissal of members of the SOEs Board of
of Commissioners of SOEs. consideration of the Minister/GMS, as stated Commissioners/ Supervisory Board to obtain
9. Prior to being appointed as a member of the in Annex VII which is an integral part of this determination.
Board of Commissioners/Supervisory Board Ministerial Regulation. 3. The plan to dismiss a member of the SOEs Board
of SOEs, the person concerned must sign a of Commissioners/Supervisory Board prior to the
statement letter resigning from other positions end of his/her term of office must be notified
that are prohibited from concurrently serving in advance to the member of the Board of
as members of the Board of Commissioners/ Commissioners/ Supervisory Board of SOEs
Supervisory Board of SOEs starting from the concerned orally or in writing by the Minister.
moment the person concerned is appointed
as a member of the Board of Commissioners/
Supervisory Board.
PT BANK MANDIRI (PERSERO) TBK 650 651 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
BOARD OF COMMISSIONERS BOARD OF COMMISSIONERS
13. The determination of the dismissal of members BOARD OF COMMISIONERS In accordance with SOE Minister Regulation No. Referring to the Article 14 paragraph (26) letter
of the SOEs Board of Commissioners can RESIGNATION MECHANISMS PER-3/MBU/03/2023 concerning Organs and of the Bank’s Articles of Association, the tenure of
be done by Ministerial Decree as the GMS, Human Resources of State-Owned Enterprises member of the Board of Commissioners is ended
GMS resolution, and circular decisions of all The resignation mechanism of the Board of Article 70: if no longer meet the requirements as member of
shareholders. Commissioners based on the Articles of Association, 1. The position of a member of the Board of the Board of Commissioners based on the Articles
14. In the event that the determination of are as follows: Commissioners/Supervisory Board of SOEs of Association and other laws and regulations.
the dismissal of members of the Board of 1. A member of the Board of Commissioners has ends if: In the event that a member of the Board of
Commissioners/Supervisory Board of SOEs is the right to resign from the position prior to a. passed-away; Commissioners is resigning including if involved in
carried out by Ministerial Decree or circular the end of tenure by notifying in writing of the b. his/her term of office expired; the financial crime, hence a concerned member
decision of all shareholders, the Deputy purpose to the Company. c. dismissed based on the decision of the of the Board of Commissioners shall inform in
processes the draft Ministerial Decree or the 2. The Company shall convene the GMS to GMS/Minister; and/or writing regarding his/her intention to the Bank,
decision of all shareholders circularly. resolve the resignation request of member d. no longer meets the requirements and the Bank shall convene the GMS to take
15. In the event that the determination of of the Board of Commissioners at the latest as a member of the SOEs Board of decision on the resignation of a member of the
dismissal of members of the SOEs Board of 90 (ninety) days after the acceptance of the Commissioners/Supervisory Board based on Board of Commissioners within 90 days after the
Commissioners/ Supervisory Board is carried resignation letter. the provisions of the articles of association acceptance of the resignation.
out in the GMS offline and/or online and the 3. The Company shall implement disclosure of and laws and regulations, including
Minister cannot attend the GMS in person, the information to the public and to convey to concurrent positions that are prohibited. BOARD OF COMMISSIONERS
Minister authorizes with the right of substitution the OJK at the latest 2 (two) days after the 2. The term of office ends as referred to in AFFILIATES RELATIONSHIP
to the Deputy Minister to attend and make acceptance of the resignation request from paragraph (1) point b including resigning from
decisions at the GMS. member of the Board of Commissioners. office. Affiliation refers to the relationships between
16. The Deputy Minister may authorize the Assistant 4. Prior to the effective of the resignation, the 3. In the event that the position of a member of members of the Board of Commissioners, Board of
Deputy Sector to attend and make decisions said member of the Board of Commissioners the SOEs Board of Commissioners/Supervisory Directors, and the Main/Controlling Shareholders
at the GMS. remains to carry out the obligation to complete Board ends for reasons as referred to in of the Company, which may arise from family
17. The Minister may authorize the Deputy and/or the duties and responsibilities according to paragraph (1) letter a, letter b, and letter d ties, business interests, or professional associations.
Secretary of the Ministry to attend and take the Articles of Association and the laws and then: Disclosing these affiliations is aimed to prevent
decisions at the GMS. regulations. a. The Deputy shall convey information conflicts of interest and ensure the independence
18. As long as the dismissal is still in process, the 5. The resigning member of the Board of regarding the situation to the Minister and and objectivity of the Board of Commissioners in
members of the Board of Commissioners/ Commissioners may still be requested for at the same time process the dismissal carrying out its oversight duties.
Supervisory Board of SOEs concerned must responsibilities as a member of the Board of in accordance with the provisions of this
continue to carry out their duties as they should. Commissioners until the date of the approval Ministerial Regulation; and The following are criteria of affiliate relationship
19. The dismissal of members of the Board of by the GMS. b. The expiration of the position of members among members of the Board of Commissioners:
Commissioners/Supervisory Board of SOEs 6. The release of responsibilities to the resigning of the SOEs Board of Commissioners/ 1. Affiliations among members of the Board of
can be processed simultaneously with the member of the Board of Commissioners shall Supervisory Board is confirmed by a Directors and Board of Commissioners.
process of appointing members of the Board be provided after the release from the Annual Ministerial decree or GMS. 2. Affiliations among the Board of Commissioners
of Commissioners/Supervisory Board of the GMS. members; and
relevant SOEs. 7. In the event that the resignation of a member POLICIES RELATED TO THE 3. Affiliations among the Board of Commissioners
20. The dismissal of members of the SOEs Board of of the Board of Commissioners resulting in RESIGNATION OF THE BOARD members with Ultimate and/or Controlling
Commissioners/Supervisory Board is effective the reduction of numbers of member of the OF COMMISSIONERS GETTING Shareholders.
from the date stipulated in the Ministerial Board of Commissioners to less than 3 (three), INVOLVED IN FINANCIAL CRIME
Decree/GMS/all shareholders circularly. such resignation shall be valid upon the GMS
stipulation and a new member has been Bank Mandiri has in place the policy on resignation
appointed, hence to meet the minimum of member of the Board of Commissioners when
requirement of member of the Board of involved in financial crime as stated in the Bank’s
Commissioners. Articles of Association, namely the tenure of
the Board of Commissioners is ended upon the
violations of laws and regulations and upon
resignation.
PT BANK MANDIRI (PERSERO) TBK 652 653 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
BOARD OF COMMISSIONERS BOARD OF COMMISSIONERS
The affiliate relationships of the Board of Commissioners are illustrated in the following table: Concurrent Positions 4. Within a period of no later than 7 (seven) days
Financial, Family, and Commissioners Management Relations from the date of known the position holder as
1. The SOEs Board of Commissioners/Supervisory referred to in paragraph (1) and paragraph
Financial Relations With Family Relations With
Board may concurrently serve as the Board (2), other members of the SOEs Board of
Name Position Controlling Controlling Management of Commissioners in other business entities, Commissioners/Supervisory Board concerned
BOC BOD BOC BOD
Shareholders Shareholders Relations provided that it refers to the provisions of or members of the Board of Directors of SOEs,
Yes No Yes No Yes No Yes No Yes No Yes No Yes No sectoral laws and regulations. must submit a notification to the GMS/Minister
2. The SOEs Board of Commissioners/Supervisory regarding the position dispute, for further
President
M. Chatib Board who concurrently serves as the Board termination of the process of determining
Commissioner/ √ √ √ √ √ √ √
Basri
Independent of Commissioners in other business entities as dismissal.
referred to in paragraph (1) must meet the 5. Legal acts committed for and on behalf
Vice President
Zainudin percentage of attendance at meetings of of SOEs by members of the SOEs Board of
Commissioner/ √ √ √ √ √ √ √
Amali*
Independent the SOEs Board of Commissioners/Supervisory Commissioners/ Supervisory Board after
Loeke Board for 1 (one) year of at least 75% (seventy- they expire due to the law as referred to in
Independent
Larasati √ √ √ √ √ √ √ five percent) of attendance, as a requirement paragraph (3) are invalid and become the
Commissioner
Agoestina to obtain Tantiem/Performance Incentives/ personal responsibility of the members of the
Muliadi Independent Special Incentives for those concerned. SOEs Board of Commissioners/ Supervisory
√ √ √ √ √ √ √
Rahardja Commissioner Board concerned.
Heru Independent Prohibition of Concurrent Positions 6. The provisions referred to in paragraph (5) do
√ √ √ √ √ √ √
Kristiyana Commissioner not diminish the responsibility of the members
1. Members of the SOEs Board of Commissioners/ of the Board of Commissioners/Supervisory
Rionald
Commissioner √ √ √ √ √ √ √ Supervisory Board of are prohibited from Board of SOEs concerned for the losses of
Silaban
holding concurrent positions as members of SOEs caused by the mistakes or negligence
Faried
Commissioner √ √ √ √ √ √ √ the Board of Commissioners/Supervisory Board of the members of the Board of Commissioners/
Utomo
of SOEs, except based on special assignment Supervisory Board of SOEs concerned in
Arif
Commissioner √ √ √ √ √ √ √ from the Minister. carrying out their duties.
Budimanta
2. Members of the Board of Commissioners/ 7. If the members of the SOEs Board of
Muhammad Supervisory Board are prohibited from holding Commissioners/Supervisory Board consist
Commissioner √ √ √ √ √ √ √
Yusuf Ateh
concurrent positions as members of the Board of 2 (two) members of the SOEs Board of
Tedi of Directors at SOEs, other business entities Commissioners/Supervisory Board or more,
Commissioner √ √ √ √ √ √ √
Bharata**
or occupying positions that under laws and the responsibilities as referred to in paragraph
*) Transfer of duties to Vice President Commissioner/Independent at the Annual GMS on 7 March 2024.
**) Appointed as Commissioner effective from the Annual GMS on 7 March 2024.
regulations are prohibited from concurrently (6), jointly apply to each member of the SOEs
holding the positions of members of the Board of Commissioners/Supervisory Board.
Board of Commissioners/Supervisory Board of
SOEs, or positions that may cause a conflict In addition, the Company’s Articles of Association
BOARD OF COMMISSIONERS CONCURRENT POSITION of interest with the relevant SOEs, and sign also regulates the concurrent position of the
a statement letter willing to resign from the Board of Commissioners policy. The Board of
The concurrent positions of the Board of Commissioners have been regulated Based on SOE Minister position if elected as a member of the Board Commissioners shall be prohibited from having
Regulation No. PER-3/MBU/03/2023 concerning Organs and Human Resources of State-Owned Enterprises Commissioner/Supervisory Board of SOEs. concurrent positions as:
and OJK Regulation No. 17 of 2023 concerning the Implementation of Governance for Commercial 3. The term of office of members of the SOEs 1. Member of the Board of Directors at SOEs,
Banks, as follows: Board of Commissioners or the Supervisory Regionally-Owned Enterprises, and private
Board who hold concurrent positions as enterprises.
referred to in paragraph (1) and paragraph 2. Committee of political party and/or candidate/
(2), expires by law since other members of member of the House of Representative, House
the SOEs Board of Commissioners/Supervisory of Regional Representative, Regional People’s
Board concerned or members of the Board House of Representative Level I and II, and/or
of Directors or GMS/Minister become aware candidate of regional head/vice head.
of the position conflict as intended.
PT BANK MANDIRI (PERSERO) TBK 654 655 ANNUAL REPORT 2024
Page 50
CORPORATE GOVERNANCE
BOARD OF COMMISSIONERS BOARD OF COMMISSIONERS
3. Other positions pursuant to the applicable laws and regulations. MANAGEMENT OF THE BOARD OF COMMISSIONER’S CONFLICTS OF
4. Concurrent positions that may cause a conflict of interest. INTEREST
Bank Mandiri’s Board of Commissioners has disclosed members’ concurrent positions and does not The management of conflict-of-interest for the Board of Commissioners is regulated in the BOC Charter
have concurrent positions outside those permitted by applicable regulations and can cause conflict as follows:
of interest which is prohibited by regulations. 1. Pursuant to laws and regulations, each Commissioner shall maintain the information by keeping it
confidential including provisions on insider trading and other information that the Company has not
The following table describes the concurrent position of the Board of Commissioners. disclosed to the public.
2. Each Commissioner shall disclose:
a. Ownership of shares in the Company and in other companies domestically or abroad.
Position in Other Name of Other Companies/
Name Position b. Financial and family relationships with other members of the Board of Commissioners and members
Companies/Institutions Institutions
of the Board of Directors and their families.
M. Chatib Basri President President Commissioner/ PT XL Axiata Tbk c. Other information related to laws and regulations must be disclosed to the public.
Commissioner/ Independent
Independent 3. The Board of Commissioners is prohibited from being involved in making decisions related to banking
Lecturer in Economics University of Indonesia operational activities and/or making decisions that may cause conflicts of interest.
Member National Economic Board of RI (DEN) 4. The Board of Commissioners in carrying out its duties, responsibilities and authority is prohibited from
using the Company for personal, family, other companies or certain parties’ interests in a manner
Zainudin Amali* Vice President Vice Chairman 1 Indonesia Football Association (PSSI)
that is contrary to the laws and regulations and the Company’s code of ethics.
Commissioner/
Independent Lecturer Semarang State University
Lecturer Surabaya State University
BOARD OF COMMISSIONERS SHARE OWNERSHIP
Lecturer Prof. Dr. Moestopo University (Religious) Based on POJK 17/2023 Article 57 letter a, the Board of Commissioners has disclosed share ownership
Loeke Larasati Independent - - of 5% (five percent) or more, either in the Bank concerned or in other banks and/or companies, both
Agoestina Commissioner domestically and internationally. The share ownership of Bank Mandiri’s Board of Commissioners is
Muliadi Rahardja Independent - - described in the table below.
Commissioner
Heru Kristiyana Independent President Director Indonesia Banking Development
Board of Commissioners Share Ownership as of 31 December 2024
Commissioner Institution (LPPI) Share Ownership
Independent Commissioner PT Sarana Meditama Metropolitan Tbk Bank Mandiri
No. Name Position Non-Bank
Other Other
Rionald Silaban Commissioner Director General of State Ministry of Finance RI
Total Financial
Treasury % Ownership Banks Companies
Shares Institutions
Faried Utomo Commissioner Senior Archivist Expert at Ministry of State Secretariat of the
the Center for Data and Republic of Indonesia 1. M. Chatib Basri President Nil Nil Nil Nil
Information Technology Commissioner/
Independent
Arif Budimanta Commissioner The President’s Special Staff Team of the President of the Republic of
for Micro Economics/MSME Indonesia
2. Zainudin Amali* Vice President Nil Nil Nil Nil
Commissioner/
Muhammad Commissioner Chairman Financial and Development Supervisory Independent
Yusuf Ateh Agency
3. Loeke Larasati Independent Nil Nil Nil Nil
Tedi Bharata** Commissioner Deputy of Human Resources, SOE Ministry of the Republic of Indonesia Agoestina Commissioner
Technology and Information
4. Muliadi Rahardja Independent Nil Nil Nil Nil
*) Transfer of duties to Vice President Commissioner/Independent at the Annual GMS on 7 March 2024. Commissioner
**) Appointed as Commissioner effective from the Annual GMS on 7 March 2024.
5. Heru Kristiyana Independent Nil Nil Nil Nil
Commissioner
6. Rionald Silaban Commissioner 3,430,200 0.0036752% Nil Nil Nil
7. Faried Utomo Commissioner 3,116,400 0.0036752% Nil Nil Nil
PT BANK MANDIRI (PERSERO) TBK 656 657 ANNUAL REPORT 2024
Page 51
CORPORATE GOVERNANCE
BOARD OF COMMISSIONERS BOARD OF COMMISSIONERS
Share Ownership Independent Commissioners
Bank Mandiri Criteria for Independent Commissioner Loeke
No. Name Position Non-Bank M. Chatib Zainudin Muliadi Heru
Other Other Larasati
Total Financial Basri Amali* Rahardja Kristiyana
% Ownership Banks Companies Agoestina
Shares Institutions
Shall not become the person who works, has the
8. Arif Budimanta Commissioner 3,116,400 0.0033390% Nil Nil Nil authority over, or has responsibility to plan, lead,
control, or monitor the Bank’s activities in the last 6 (six) √ √ √ √ √
9. Muhammad Yusuf Commissioner 2,673,600 0.0028646% Nil Nil Nil months except for reappointment as an Independent
Ateh Commissioner of Public Company for the next period.
10. Tedi Bharata** Commissioner 30,300 0.0000325% Nil Nil Nil
Shall not have shares either directly or indirectly in the
√ √ √ √ √
*) Transition of assignment to become Vice President Commissioner based on the resolution of the Annual GMS 7 March 2024. Issuer or the Public Company.
**) Serves effective as of the resolution of the Annual GMS 7 March 2024.
Shall not have affiliate relationship with the Issuer or
the Public Company, BOC member, BOD member,
DISCLOSURE OF SHARE In compliance with OJK Regulation No. 17 of 2023
or majority shareholders of the Issuer or the Public
Company.
√ √ √ √ √
OWNERSHIP OF MEMBERS OF and OJK Circular No. 13/SEOJK.03/2017 on the
THE BOARD OF DIRECTORS AND Implementation of Good Corporate Governance Shall not have any business relationship either directly
BOARD OF COMMISSIONERS for Commercial Banks, the composition of the
or indirectly in the Issuer or the Public Company. √ √ √ √ √
*) Transfer of duties to Vice President Commissioner/Independent at the Annual GMS on March 7, 2024.
Board of Commissioners must consist of at least 50%
In line with POJK No. 4 of 2024 concerning Reports Independent Commissioners. As of 31 December
of Shareholding or Any Changes in Shareholding 2024, Bank Mandiri’s Board of Commissioners The Bank’s Independent Commissioner has signed the Statement certifying the fulfilment of criteria as
in Public Companies and Reports on the Pledging was composed of 10 members, 5 of whom were well as independency of position in accordance with the criteria as set under the prevailing regulations
of Shares in Public Companies, the Bank has Independent Commissioners, representing 50% and has been submitted to the OJK.
established a policy that requires members of of the total board members, hence meeting the
the Board of Directors and Board of Commissioners regulatory requirements. This composition ensures
to report to the OJK and notify the Bank of their that Bank Mandiri upholds high standards of
ownership of voting rights over shares and any corporate governance, providing transparent
changes in ownership of voting rights over the and independent oversight of the Company’s
Bank’s shares, either directly or indirectly, no later activities.
than 5 (five) business days after the acquisition
or any change in ownership of voting rights over Criteria for Independent
those shares. The policy has been implemented Commissioner and Statement
in accordance with the regulations. of Independent
INDEPENDENT COMMISSIONERS The criteria of Independent Commissioner refer
to the OJK Regulation No. 33/POJK.04/2014
Independent Commissioners are members of the concerning Board of Directors and Board of
Board of Commissioners who are free from any Commissioners of Issuers or Public Companies,
affiliations with the Company, its Board of Directors, as follows:
other members of the Board of Commissioners, or
major shareholders that could potentially influence
decision-making. Their primary role is to provide
objective oversight, ensuring that the interests of
all stakeholders, including minority shareholders,
are protected. Independent Commissioners play a
crucial role in maintaining corporate governance
integrity by acting independently in monitoring the
Company’s management and strategic decisions.
PT BANK MANDIRI (PERSERO) TBK 658 659 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
BOARD OF COMMISSIONERS BOARD OF COMMISSIONERS
ORIENTATION PROGRAM FOR NEW COMMISSIONERS 5. Meeting Decision-Making: Decisions in meetings of the Board of Commissioners must first be made
based on deliberation for consensus. If consensus cannot be reached, decisions are made by
Newly appointed members of the Board of Commissioners participate in an orientation program majority vote. All decisions of the Board of Commissioners are binding for all members of the Board
designed to familiarize the Board on its duties and responsibilities. The main objective is to provide a of Commissioners.
comprehensive understanding of the Bank, its overall condition, core values, vision, and mission, as
well as an introduction to the Bank’s business activities and its subsidiaries. The program also covers key Meeting Materials: All relevant materials for the Board of Commissioners› meetings must be distributed
regulations, procedures, and the implementation of corporate governance practices. to participants no later than 5 (five) days before the meeting. If a meeting is held outside the regular
schedule, materials can be provided prior to the meeting.
The orientation is conducted by presenting relevant materials, delivered by the appropriate Directors
and coordinated by the Corporate Secretary. Leadership and Documentation: Meetings are chaired by the President Commissioner. If the President
Commissioner is absent, the meeting will be chaired by a designated Commissioner. All meetings are
In addition, new Commissioners are provided with a Board Manual that stipulates the duties and documented in minutes of the meeting, distributed to all Commissioners, and recorded in the official
responsibilities, including the Bank’s Articles of Association, the BOC Charter, Committee Charters, archives of the Company. Any dissenting opinions expressed during the Board of Commissioners› meetings
and other essential governance documents. This ensures that new Commissioners have the necessary must be clearly stated in the minutes of the meeting, including the reasons for the dissent.
resources to carry out their roles with a clear understanding of the Bank’s governance framework.
Board of Commissioners Meetings Plan
In 2024, orientation programs had been held for new Commissioners with the following details:
Training/Seminar The Board of Commissioners’ meetings plan for 2024 as uploaded on the Bank Mandiri website are as
No. Name Position Date Trainers follows:
Subjects
1. Tedi Bharata Commissioner 25 March PSAK 71 Head of Accounting Unit Quarter I Quarter II Quarter III Quarter IV
2024 • Monthly Review of Bank • Monthly Review of the • Monthly Review of the • Monthly Review of Bank
3 April 2024 Corporate Plan 2020-2024, Head of Strategy & Performance. Bank's Performance. Bank’s Performance. Performance.
RBB 2024-2027, RKAP 2024, Performance Management • Review of Consolidated • Quarterly Review of • Quarterly Review of the • Quarterly Review of the
and Finansial Performance Unit Financial Statements Risk Profile, Business Performance of the Performance of the
2024 for Financial Year 2023 Activities, IT, HR, Bank and its Subsidiaries Bank and its Subsidiaries
(Audited). and Other Strategic for the period of for the period of
17 April 2024 Rating and Risk Head of Credit Portfolio Risk • Quarterly Review of the Initiatives for the period Quarter II/2024. Q3/2024.
Management Framework Unit Bank and Subsidiaries' of Q1/2024. • Quarterly Review of • Quarterly Review of
Performance for 2023. • Quarterly Review of the Risk Profile, Business Risk Profile, Business
06 May 2024 GCG, AML CFT & Head of Compliance Unit • Preparation of Annual Performance of the Activities, IT, HR, Activities, IT, HR,
PPPSPM, and Integrated General Meeting Bank and its Subsidiaries and Other Strategic and Other Strategic
Governance of Shareholders for for the period of Initiatives for the period Initiatives for the period
Financial Year 2023 Q1/2024. of Quarter II/2024. of Q3/2024.
16 May 2024 IT Management Head of IT Unit • Selection of Public • Review of the • Approval of the 2025
Accountant Office Implementation Corporate Work Plan &
(KAP) for the Audit of of Integrated Budget, 2025-2027 Bank
BOARD OF COMMISSIONERS MEETING Financial Statements for
the Year 2024.
Governance.
• Discussion of the
Business Plan, 2025-2029
Sustainable Finance
• Quarterly Review of Company’s Work Plan Action Plan, 2024
The procedures and requirements for Bank Mandiri 3. Quorum Requirements: Meetings of the Board Risk Profile, Business and Budget Year 2025. Recovery Plan Update,
Board of Commissioners meetings are outlined in of Commissioners and Joint Meetings with the Activities, IT, HR, • Discussion of the and 2024 Resolution
and Other Strategic Company’s Work Plan Plan Update.
the BOC Charter and align with POJK No. 17 of Board of Directors are held if attended by Initiatives for the period and Budget Year 2025. • Discussion on Bank
2023. The key provisions for these meetings are the majority of the Board of Commissioners› of Quarter IV/2023. Mandiri Collegial Key
as follows: members. Performance Indicators
(KPI) 2025
1. Meeting Frequency: The Board of Commissioners
is required to hold regular meetings of the 4. M e e t i n g A t t e n d a n c e : T h e B o a r d o f
Board of Commissioners at least once every Commissioners must attend meetings in person
2 (two) months. at least 2 (two) times a year. Non-Independent
Commissioners who cannot physically attend
2. Joint Meetings with the Board of Directors: may participate in meetings of the Board of
The Board of Commissioners must hold joint Commissioners via face-to-face interaction
meetings with the Board of Directors at least using information technology.
once every 4 (four) months.
PT BANK MANDIRI (PERSERO) TBK 660 661 ANNUAL REPORT 2024
Page 53
CORPORATE GOVERNANCE
BOARD OF COMMISSIONERS BOARD OF COMMISSIONERS
Board of Commissioners Meetings Frequency & Agenda Board of Commissioners Meeting Agenda and Attendance
No. Date Meeting Agenda Quorum Remark
In 2024, the Board of Commissioners has convened 28 (twenty-eight) meetings, with the following
15. 18 July 2024 1. Ratification of the Board of Commissioners' Decision on 100% -
attendance and agenda:
Facilities for the Board of Commissioners and Board of
Directors
Board of Commissioners Meeting Agenda and Attendance 2. Approval of the Proposed Extension of the Contract for
Independent Members of the Risk Monitoring Committee
No. Date Meeting Agenda Quorum Remark
16. 23 July 2024 1. Approval of the Proposed Funding to Related Parties for 100% -
1. 11 January 2024 Update on the Plan for the 2023 AGMS 73% Absent: Subsidiaries
Andrinof A. 2. Approval of the Proposed Corporate Actions of Subsidiaries
Chaniago,
Muhammad 17. 31 July 2024 Review of the Consolidated Financial Statements as of 30 June 100% -
Yusuf Ateh, 2024
Faried Utomo
18. 12 September Approval of the Proposed Provision of Funds to Related Parties 90% Absent: M.
2. 18 January 2024 1. Approval of the Proposed Management of Subsidiaries 100% - 2024 for Subsidiaries Chatib Basri
2. Discussion of the Membership of the Integrated Governance
19. 19 September Approval of the Proposed Corporate Plan for 2025–2029 70% Absent: Faried
Committee
2024 Utomo, Arif
3. 31 January 2024 1. Review of the 2023 Consolidated Financial Statements 100% - Budimanta
(Audited)
20. 26 September Approval of the Proposed Extension of the Contract for 100% -
2. Approval of the Proposed Work Plan & Budget (RKA) of the
2024 Independent Members of the Audit Committee
Board of Commissioners and Supporting Committees for 2024
21. 24 October Review of the Financial Statements as of 30 September 2024 100% -
4. 06 February 1. Approval of the Proposed Corporate Actions of Subsidiaries. 100% -
2024
2024 2. Approval of the Proposed Public Accountant (AP) and Public
Accounting Firm (KAP) for the Audit of the 2024 Consolidated 22. 31 October Approval of the Proposed Management of Subsidiaries 90% Absent: Heru
Financial Statements. 2024 Kristiyana
5. 22 February Approval of the Proposed Bank Mandiri Talent Pool 100% - 23. 07 November 1. Progress on the Follow-Up of BPK Findings for 2021–2022. 80% Absent:
2024 2024 2. Approval of the Proposed Update to the Recovery Plan & Muhammad
Resolution Plan Yusuf Ateh,
6. 01 March 2024 1. Approval of the Proposed Additional Pension Fund Benefits 100% - Tedi Bharata
for 2024
2. Approval of the Proposed Remuneration for the Board of 24. 11 November Progress on the Follow-Up of BPK Findings for 2021–2022 100% -
Directors and Board of Commissioners 2024
7. 06 March 2024 Approval of the Proposed Update to the Risk Acceptance 82% Absent: 25. 14 November Approval of the Proposed RKAP for 2025 and RBB for 2025–2027, 100% -
Statement (RAS) for 2024 Rionald 2024 as well as the Discussion of the Proposed 2025 Collegial KPI
Silaban,
Nawal Nely 26. 21 November 1. Approval of the Proposed Sustainable Finance Action Plan 100% -
2024 (RAKB) for 2025–2029
8. 28 March 2024 Approval of the Appointment of Members of the Risk Monitoring 100% - 2. Approval of the Proposed Funding to Related Parties for
Committee Subsidiaries
3. Approval of the Proposed Dismissal and Appointment of
9. 18 April 2024 Approval of the Proposed SEVP Internal Audit of Bank Mandiri 89% Absent: Loeke the Group Head Corporate Secretary
Larasati A.
27. 19 December 1. Approval of the Proposed Annual Audit Plan (AAP) and 100% -
10. 25 April 2024 1. Review of the Consolidated Financial Statements as of 31 100% - 2024 SKAI Budget for 2025
March 2024
2. Approval of the Proposed Risk Management Framework
2. Approval of the Proposed Extension of the Contract for
related to Cybersecurity
Independent Members of the Audit Committee
3. Approval of the Proposed Memorandum of Procedures for
11. 05 June 2024 1. Proposal for Setting Targets and Governance for LTI 2024–2026 100% - Internal Control over Financial Reporting (ICoFR)
2. Approval of the Proposed Management of Subsidiaries
28. 27 December Approval of the Proposed Use of Principal Write-Off Ceiling in 90% Absent:
12. 13 June 2024 Approval of the Proposed Management of Subsidiaries 100% - 2024 accordance with PP No. 47/2024 Muhammad
Yusuf Ateh
13. 20 June 2024 Approval of the Proposed Adjustment to Bank Mandiri's 100% -
Organizational Structure
14. 25 June 2024 Approval of the Proposed Revision to the 2024 RKAP and 100% -
2024–2026 RBB
PT BANK MANDIRI (PERSERO) TBK 662 663 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
BOARD OF COMMISSIONERS BOARD OF COMMISSIONERS
BOC Meetings Joint Meetings of BOC & BOD
Joint Meetings
Name Position Total Total
Attendance (%) Attendance (%)
Pursuant to POJK No. 17 of 2023, the Board of Commissioners shall conduct joint meeting with the Board Meetings Meetings
of Directors periodically at least once in every 4 (four) months. In 2023, the Board of Commissioners and
Muhammad Commissioner 28 24 86% 12 12 100%
Board of Directors joint meetings were held 12 (twelve) times with the following attendance and agenda: Yusuf Ateh
Tedi Bharata** Commissioner 11 10 91% 4 4 100%
Board of Commissioners and Board of Directors Join Meeting Agenda and Attendance
Andrinof A. Vice President 7 6 86% 2 2 100%
No. Date Meeting Agenda Quorum Remark Chaniago*** Commissioner/
1. 31 January 2024 Financial Performance December 2023 100% - Independent
2. 22 February 2024 Financial Performance January 2024 100% - Nawal Nely*** Commissioner 7 6 86% 2 2 100%
*) Transfer of duties to Vice President Commissioner/Independent at the Annual GMS on 7 March 2024.
3. 28 March 2024 Financial Performance February 2024 89% Absent: Faried Utomo **) Appointed as Commissioner effective from the Annual GMS on 7 March 2024.
***) The term of office ends effectively from the Annual GMS on 7 March 2024.
4. 25 April 2024 Financial Performance March 2024 89% Absent: Heru Kristiyana
5. 31 May 2024 Financial Performance April 2024 89% Absent: Faried Utomo IMPLEMENTATION OF DUTIES Informal advisory between the Board of
AND RESPONSIBILITIES OF THE Commissioners and the Board of Directors provides
6. 27 June 2024 Financial Performance May 2024 100% -
BOARD OF COMMISSIONERS flexibility and immediacy in addressing emerging
7. 31 July 2024 Financial Performance June 2024 100% - issues, or urgent matters or ongoing projects,
8. 26 August 2024 Financial Performance July 2024 100% - Advisory Frequency and Procedures hence enhancing the decision-making processes.
to the Board of Directors
9. 30 September 2024 Financial Performance August 2024 100% -
By combining formal meetings with informal
10. 24 October 2024 Financial Performance September 2024 100% - The advisory role of the Board of Commissioners consultations, the Board of Commissioners ensures
to the Board of Directors is executed through that it provides well-rounded, continuous oversight
11. 28 November 2024 Financial Performance October 2024 100% -
both formal and informal channels, ensuring and guidance to the Board of Directors, fostering
12. 19 December 2024 Financial Performance November 2024 100% - comprehensive guidance and oversight. This a strong collaborative environment that supports
two-pronged approach enables the Board of the Bank’s growth and governance objectives.
Frequency and Attendance of the Board of Commissioners Meetings Commissioners to provide strategic advice and
BOC Meetings Joint Meetings of BOC & BOD real-time consultation when needed. Board of Commissioners
Supervisory on the Implementation
Name Position Total
Attendance (%)
Total
Attendance (%) Formal meetings serve as the primary platform for of Corporate Strategy
Meetings Meetings structured discussions and decision-making. These
M. Chatib Basri President 28 27 96% 12 12 100% are divided into three key types: Pursuant to OJK Regulation No. 5/POJK.03/2016
Commissioner/ 1. The meetings of Supporting Committee of concerning the Bank Business Plans, the Board of
Independent
the Board of Commissioners, consisting of the Commissioners shall carry out supervision on the
Zainudin Amali* Vice President 28 28 100% 12 12 100% Audit Committee Meetings, Risk Oversight implementation of the Bank Business Plan that
Commissioner/ Committee Meetings, Integrated Governance includes policies and management strategies.
Independent
Committee Meetings and Remuneration and The results of the supervision are set forth in the
Loeke Larasati Independent 28 27 96% 12 12 100% Nomination Committee Meetings. Supervision Report on the Implementation of the
Agoestina Commissioner
2. Meeting of the Board of Commissioners Bank’s Business Plan which is submitted to the
Muliadi Independent 28 28 100% 12 12 100% (RAKOM), which is an internal meeting of the Financial Services Authority every half year.
Rahardja Commissioner Board of Commissioners and/or by inviting the
Heru Kristiyana Independent 28 27 96% 12 11 92% Director of the related field.
Commissioner 3. Meeting of the Board of Commissioners with
Rionald Silaban Independent 28 27 96% 12 12 100% the Board of Directors (RAKOMDIR), namely the
Commissioner Joint Meeting of the Board of Commissioners
Faried Utomo Commissioner 28 26 93% 12 10 83% and the Board of Directors.
Arif Budimanta Commissioner 28 27 96% 12 12 100%
PT BANK MANDIRI (PERSERO) TBK 664 665 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
BOARD OF COMMISSIONERS BOARD OF COMMISSIONERS
In addition, the Board of Commissioners also submit Supervision Report on Performance and KPI The following were implementation of duties of 4. Conducted periodic monitoring of Human
Achievement quarterly to the Ministry of SOEs as Dwiwarna Series A Shareholders. the Board of Commissioners during 2024: Resources (Manpower Planning) aligned with
1. Supervised the policies and management the Corporate Plan, RBB, and the actual needs
In 2024, the Board of Commissioners has prepared and submitted the following Supervision Report on conducted by the Board of Directors during of long-term business development, particularly
the Implementation of the Bank’s Business Plan: 2024, including oversight of the implementation in IT, Credit, and Risk.
No. OJK Ministry of SOEs of the 2024 Work Plan and Budget (RKAP), the 5. Conducted periodic monitoring of the
2024–2026 Bank Business Plan (RBB), the 2024– implementation of various Corporate Actions
1. Letter No. KOM/032/2024 dated 21 February Letter No. KOM/012/2024 dated 31 January 2024
2028 Sustainable Finance Action Plan (RAKB), by the Company and its Subsidiaries during
2024 concerning Bank Business Plan Supervision concerning Response to the Performance Report and
Report 2023 – 2025 of PT Bank Mandiri (Persero) Realization of Key Performance Indicators (KPI) of PT and the 2024 IT Strategic Plan. 2024.
Tbk Second Semester of 2023. Bank Mandiri (Persero) Tbk Year 2023. 2. Ensured that good governance was applied 6. Conducted periodic monitoring of the
2. Letter No. KOM/124/2024 dated 31 July 2024 Letter No. KOM/077/2024 dated 30 April 2024 concerning effectively and sustainably. performance and risk mitigation developments
concerning Bank Business Plan Supervision Response to Performance Report and Realization of Key 3. Actively monitored and evaluated at least of Subsidiaries/Sub-Subsidiaries, as well as
Report 2023 – 2025 of PT Bank Mandiri (Persero) Performance Indicators (KPI) of PT Bank Mandiri (Persero) the following: synergy development, throughout 2024.
Tbk Semester I of 2024. Tbk until Quarter I/2024.
Letter No. KOM/032/2024 dated 21 February
a. follow-up actions of the Board of Directors 7. Provided direction, monitored the preparation,
2024 concerning Bank Business Plan Supervision Letter No. KOM/129/2024 dated 31 July 2024 concerning on audit findings and recommendations and granted approvals for proposals, including
Report 2023 – 2025 of PT Bank Mandiri (Persero) Response to Performance Report and Realization of Key from the Company’s Internal Audit Unit, the 2025 RKAP, 2025–2027 RBB, 2025–2029 RAKB,
Tbk Second Semester of 2023. Performance Indicators (KPI) of PT Bank Mandiri (Persero)
Tbk until Quarter II/2024 External Auditors, supervision results from the 2024 Recovery Plan Update, and the 2024
the Financial Services Authority (OJK), and/ Resolution Plan.
Letter No. KOM/157/2024 dated 31 October 2024
concerning Response to Performance Report and
or supervision results from other authorities 8. Followed the development of the Company’s
Realization of Key Performance Indicators (KPI) of PT and institutions; activities, provided opinions and advice to the
Bank Mandiri (Persero) Tbk until Quarter III/2024. b. implementation of compliance functions; Board of Directors on issues deemed important
Letter No. KOM/012/2024 dated 31 January 2024 c. Company›s soundness level; and material for the Company’s management,
concerning Response to the Performance Report and d. implementation of Risk Management and including those related to the internal and
Realization of Key Performance Indicators (KPI) of PT Capital Management on an integrated basis external audit findings during 2024.
Bank Mandiri (Persero) Tbk Year 2023.
in accordance with the characteristics and 9. Proposed the appointment of a Public
complexity of the Financial Conglomerate’s Accountant (AP) and/or Public Accounting
Report on supervision of the implementation of The assessment of the Board of Commissioners business within the Company; Firm (KAP) to audit the Consolidated Financial
the Bank’s Business Plan submitted to OJK and in points 1-3 was also complemented with e. effectiveness of the implementation of the Statements ending December 31, 2024, to the
Responses to the Achievement of the Bank’s external factors assessment affecting the Bank’s Anti-Fraud Strategy (SAF) and the code 2023 Annual GMS.
Performance and KPI submitted to the Ministry performance. of ethics, particularly regarding fraud 10. Reviewed the audits conducted by the KAP
of SOEs includes reports on: prevention across all organizational levels; on the 2023 and 2024 Financial Statements of
1. Assessment of the Board of Commissioners Board of Commissioners f. implementation of the Anti-Money Bank Mandiri.
regarding the implementation of the Bank Duties Implementation Laundering Program, the Prevention of 11. Reviewed the talent pool and each proposed
Mandiri Business Plan in the form of evaluating Terrorism Financing, and the Prevention candidate for the Board of Directors and Board
both quantitative and qualitative aspects of The Board of Commissioners has fulfilled its duties, of the Financing of the Proliferation of of Commissioners to be submitted at the GMS.
the realization of the Business Plan. obligations, and responsibilities by overseeing the Weapons of Mass Destruction; 12. Periodically evaluated the performance of the
2. The Board of Commissioners’ assessment of the Bank’s policies and management in accordance g. implementation of the Remuneration Policy; Board of Directors during 2024 and reviewed
factors that affect Bank Mandiri’s performance with prevailing laws and regulations, the Bank’s h. Information Technology (IT) strategic plan the KPI achievements of the Board of Directors
in general, particularly regarding capital, Articles of Association, and the annual Work Plan and IT governance implementation for and the Board of Commissioners.
profitability, risk profiles, especially credit risk, established at the beginning of the year. 2024; 13. Reviewed and made decisions on each
market risk, and liquidity risk. i. policies and strategic risk management proposal/action from the Board of Directors
3. Assessment of the Board of Commissioners These supervisory functions were carried out plans related to established cybersecurity; requiring written approval from the Board of
regarding efforts to improve the performance through a series of Board of Commissioners j. Recovery Plan and Resolution Plan along Commissioners as stipulated by prevailing laws
of Bank Mandiri, in the case that according to meetings, joint meetings with the Board of with their updates, including granting and the Articles of Association.
the assessment concerned the performance Directors, and joint evaluations with supporting approvals; and
of the Bank as referred to in point 2 above has committees under the Board of Commissioners. k. implementation of the Company’s
decreased. This collaborative approach ensures thorough Corporate Social and Environmental
oversight and effective evaluation of the Bank’s Responsibility (TJSL) Program.
management and strategic direction.
PT BANK MANDIRI (PERSERO) TBK 666 667 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
BOARD OF COMMISSIONERS BOARD OF COMMISSIONERS
14. Ensured that the Board of Directors developed 1. Board of Commissioners Meetings: A regular No. Letter Date Subject
and maintained an adequate, effective, and meeting to review and discuss critical
1 22 January 2024 Approval of the Proposed Management of Subsidiaries
efficient Internal Control System (SPI) and aspects of the Company’s performance,
assessed the effectiveness and efficiency of strategic direction, and risk management. 2 31 January 2024 Determination of Performance Targets and Governance of Long Term Incentives (LTI)
for Bank Mandiri for 2023–2025
SPI based on information obtained from the These meetings provided a formal platform
Audit Committee and the Internal Audit Unit. for Commissioners to evaluate the financial 3 07 February 2024 Changes in the Membership Composition of the Supporting Committees of the Board
of Commissioners of Bank Mandiri
15. Approved proposals for the dismissal and reports, operational plans, and compliance
appointment of the Corporate Secretary and with governance practices. 4 07 February 2024 Approval of the Proposed Revision to the Risk Management Policy
Chief Audit Executive (CAE). 2. Joint Meetings with Committees Under the
5 07 February 2024 Approval of the Proposed Corporate Actions of Subsidiaries
16. Approved the proposal for an Independent Board of Commissioners: The meeting between
Consultant for the Quality Assurance Review the Board of Commissioners and its supporting 6 07 February 2024 Proposal for the Appointment of a Public Accountant (AP) and Public Accounting Firm
(KAP) to Perform Audit Services for the Consolidated Financial Statements of the Company
(QAR) of Bank Mandiri›s Internal Audit Function Committees in ensuring that specific areas of and Subsidiaries, Financial Statements for the Micro and Small Business Funding Program
for 2024, as well as the Annual Audit Plan (AAP) governance were deeply analyzed. (PUMK), and Other Service Assignments
and Budget Allocation for the Internal Audit 3. On-site Visits with Committees Under the Board
7 13 February 2024 Approval of the Appointment of Independent Consultant Services for the Long Term
Unit for 2025. of Commissioners: The Board of Commissioners Incentive (LTI) Study for the 2023 Financial Year
17. S u b m i t t e d s u p e r v i s o r y r e p o r t s a n d with its committees, conducted on-site visits to
8 23 February 2024 Determination of Performance Targets and Governance of Long Term Incentives (LTI)
recommendations for improvements regarding various operational units, to attain first-hand for Bank Mandiri for 2023–2025
the realization of the RBB, which were then insights into the Bank’s operational challenges
9 29 February 2024 Approval of the Proposed Management of Subsidiaries
forwarded to the OJK every semester and to and opportunities.
the Ministry of SOEs every quarter. 10 01 March 2024 Approval of the Proposed Provision of Additional Benefits for 2024 in the Bank Mandiri
18. Held 28 (twenty-eight) Board of Commissioners The Board recommendations and decisions Pension Fund for the Defined Benefit Pension Plan (Dapen PPMP)
Meetings and 12 (twelve) Joint Meetings with throughout 2024 were instrumental in maintaining 11 15 March 2024 Changes in the Membership Composition of the Supporting Committees of the Board
the Board of Directors to discuss specific aspects Bank Mandiri’s leadership position in the market of Commissioners of Bank Mandiri
of concern to the Board of Commissioners. while ensuring compliance with regulatory 12 15 March 2024 Approval of the Proposed Update to the Risk Acceptance Statement (RAS) for 2024
requirements and aligning with long-term goals.
13 18 March 2024 Determination of Service Fees for the Audit of the Consolidated Financial Statements
Board of Commissioners of the Company and Subsidiaries, Financial Statements for the Micro and Small Business
Recommendations and Decisions During 2024, the Board of Commissioners issued Funding Program (PUMK), and Other Service Assignments
52 (fifty-two) approval letters and 14 (fourteen)
14 18 March 2024 Approval of the Proposed Funding to Related Parties for Subsidiaries
Throughout 2024, the Board of Commissioners has decrees, among others the approval of funding
provided strategic direction, and ensured sound to related parties, approval of corporate actions, 15 20 March 2024 Approval of the Proposed Dismissal of the Chief Audit Executive (CAE)
governance. The recommendations and decisions as well as other approvals under the authority of 16 25 March 2024 Approval of the Proposed Revision to the Integrated Governance Guidelines
made by the Board were designed to enhance the Board of Commissioners as stipulated in the
17 25 March 2024 Approval of the Proposed Corporate Actions of Subsidiaries
the Bank’s operational performance, align with Articles of Association and prevailing regulations.
regulatory requirements, and foster sustainable Some of the agreements were as follows. 18 01 April 2024 Changes in the Membership Composition of the Supporting Committees of the Board
of Commissioners of Bank Mandiri
growth. The Board executed its duties and
responsibilities through the following key forums: 19 05 April 2024 Determination of the Remuneration for the Board of Directors and Board of Commissioners
of Bank Mandiri for 2024
20 05 April 2024 Determination of the Remuneration for the Secretary and Staff of the Board of
Commissioners of Bank Mandiri
21 22 April 2024 Approval of the Proposed Appointment of the Chief Audit Executive (CAE)
22 29 April 2024 Review of the Draft Consolidated Financial Statements of Bank Mandiri and Subsidiaries
for the Three-Month Period Ending 31 March 2024
23 02 May 2024 Changes in the Membership Composition of the Supporting Committees of the Board
of Commissioners of Bank Mandiri
24 13 May 2024 Determination of the Remuneration for Independent Members of the Supporting
Committees of the Board of Commissioners
25 14 June 2024 Approval of the Proposed Management of Subsidiaries
PT BANK MANDIRI (PERSERO) TBK 668 669 ANNUAL REPORT 2024
Page 57
CORPORATE GOVERNANCE
BOARD OF COMMISSIONERS BOARD OF COMMISSIONERS
No. Letter Date Subject The Decrees issued by the Board of Commissioners during 2024 were as follows:
26 19 June 2024 Approval of the Proposed Management of Subsidiaries
No. Letter Date Subject
27 24 June 2024 Approval of the Proposed Alignment of Bank Mandiri's Organizational Structure
1. 22 January 2024 Membership Composition of the Audit Committee, Risk Monitoring Committee, Integrated
28 27 June 2024 Approval of the Proposed Revision to the 2024 RKAP and the 2024–2026 RBB Governance Committee, and Remuneration and Nomination Committee of Bank Mandiri
29 03 July 2024 Approval of the Proposed Revision to the Mandiri Subsidiary Management Principles 2. 08 March 2024 Membership Composition of the Audit Committee, Risk Monitoring Committee, Integrated
Guideline (MSMPG) Governance Committee, and Remuneration and Nomination Committee of Bank Mandiri
30 17 July 2024 Approval of the Proposed Management of Subsidiaries 3. 28 March 2024 Dismissal and Appointment of Members of the Risk Monitoring Committee of Bank Mandiri
31 25 July 2024 Changes in the Membership Composition of the Supporting Committees of the Board
of Commissioners of Bank Mandiri 4. 25 April 2024 Dismissal and Appointment of Members of the Audit Committee of Bank Mandiri
32 29 July 2024 Approval of the Proposed Corporate Actions of Subsidiaries
5. 29 April 2024 Membership Composition of the Audit Committee, Risk Monitoring Committee, Integrated
33 29 July 2024 Approval of the Proposed Funding to Related Parties for Subsidiaries Governance Committee, and Remuneration and Nomination Committee of Bank Mandiri
34 31 July 2024 Review of the Draft Consolidated Financial Statements of Bank Mandiri and Subsidiaries 6. 31 May 2024 Audit Committee Charter
for the Three-Month Period Ending 30 June 2024
7. 31 May 2024 Risk Monitoring Committee Charter
35 23 September 2024 Approval of the Proposed Bank Mandiri Corporate Plan for 2025–2029
36 30 September 2024 Approval of the Proposed Corporate Actions of Subsidiaries 8. 31 May 2024 Remuneration and Nomination Committee Charter
37 30 September 2024 Changes in the Membership Composition of the Supporting Committees of the Board
of Commissioners of Bank Mandiri 9. 31 May 2024 Integrated Governance Committee Charter
38 02 October 2024 Approval of the Proposed Revisions to the Risk Management Policy, Operational Policy,
Legal, Compliance and Anti-Money Laundering Policy, Terrorism Financing Prevention, 10. 22 July 2024 Dismissal and Appointment of Members of the Risk Monitoring Committee of Bank Mandiri
and Proliferation Financing of Weapons of Mass Destruction Prevention Policy
11. 29 August 2024 Allowances, Facilities, and Benefits for the Board of Commissioners and Board of Directors
39 31 October 2024 Review of the Draft Consolidated Financial Statements of Bank Mandiri and Subsidiaries of Bank Mandiri
for the Three-Month Period Ending 30 September 2024
12. 30 September Membership Composition of the Audit Committee, Risk Monitoring Committee, Integrated
40 04 November 2024 Approval of the Proposed Dismissal and Appointment of Secretariat Staff for the Board 2024 Governance Committee, and Remuneration and Nomination Committee of Bank Mandiri
of Commissioners of Bank Mandiri
13. 01 November Dismissal and Appointment of Secretariat Staff for the Board of Commissioners of Bank
41 05 November 2024 Approval of the Proposed Management of Subsidiaries 2024 Mandiri
42 07 November 2024 Approval of the Proposed Updates to the 2024 Recovery Plan & Resolution Plan 14. 27 December Membership of Audit Committee, Risk Monitoring Committee, Integrated Governance
2024 Committee & Remuneration and Nomination Committee of Bank Mandiri
43 11 November 2024 Approval of the Proposed Revision to the Subsidiary Management Policy (KPPA)
44 25 November 2024 Approval of the Proposed RKAP for 2025, RBB for 2025-2027, and Collegial KPI for 2025
RISK MANAGEMENT CERTIFICATION
45 25 November 2024 Approval of the Proposed Fundings to Related Parties for Subsidiaries
46 25 November 2024 Approval of the Proposed RAKB for 2025-2029 As stipulated in the Decision of the OJK Board of Commissioners No. KEP-18/D.02/2021 on the Indonesian
National Qualification Framework in Banking Risk Management and OJK Circular No. 28/SEOJK.03/2022 on
47 25 November 2024 Approval of the Proposed Corporate Secretary Risk Management Certification for Human Resources in Commercial Banks, Bank Executives (specifically
48 20 December 2024 Approval of the Proposed Internal Control Procedure Memorandum for Financial Reporting the Board of Commissioners and Board of Directors) are required to hold a Risk Management Certificate
(ICoFR) issued by a Professional Certification Institution, with the following classifications:
49 20 December 2024 Approval of the Proposed Cybersecurity Risk Management Framework
No. Position Level Validity
50 20 December 2024 Approval of the Proposed Annual Audit Plan (AAP) and SKAI Budget for 2025
1. Commissioner Minimum Level 6 3 years
51 20 December 2024 Approval of the Proposed Revision to Credit Policy
2. Independent Commissioner Minimum Level 6 3 years
52 27 December 2024 Approval of the Proposed Policy for Principal Credit Write-Offs Determined by the Board 3. President Director or Director Level 7 3 years
of Directors for Debtors Meeting the Criteria and Requirements in Accordance with
Government Regulation No. 47 of 2024
PT BANK MANDIRI (PERSERO) TBK 670 671 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
BOARD OF COMMISSIONERS BOARD OF COMMISSIONERS
Furthermore, the Risk Management Certification Refreshment Program is designed to maintain the BOARD OF COMMISSIONERS PERFORMANCE ASSESSMENT
competency of holders of the Risk Management Certificate in the Bank risk management. The refreshment
program is carried out in compliance with the following provisions: Assessment Procedure
1. conducted periodically at least once within 1 (one) year after the issuance of the Risk Management
Certificate. The performance of the Board of Commissioners is collectively evaluated through a self-assessment
2. the program›s activities may include in-house training, seminars, dissemination of regulations from process and reported to the GMS, where the Board’s performance is presented through a report on
relevant authorities, workshops, e-learning, and/or work portfolios related to the Bank risk management. the execution of duties to the Shareholders. At the GMS, shareholders review this report and grant full
release and discharge (acquit et decharge) to the Board of Commissioners and the Board of Directors
The refreshment program can be utilized to extend the validity period of the Risk Management Certificate, for their oversight and management responsibilities during the Fiscal Year.
provided the following criteria are met:
1. the refreshment program is conducted periodically at least once within 1 (one) year. This procedure ensures transparency and accountability, to evaluate the Board’s effectiveness in
2. the refreshment program is in the field of Bank risk management. achieving the Bank’s objectives and upholding good corporate governance.
3. the refreshment program and its organizer are recognized by the Professional Certification Institution
(LSP) in the banking sector.
Procedures of Performance Self-Assessment of the Board of Commissioners
The following is the list of Bank Mandiri›s Board of Commissioners who have successfully passed risk
management certification:
Certificate Date
Name Position Issuing Level Certificate Expired Date
Institution Issued Reporting the
performance Accountability
M. Chatib Basri President Commissioner/ LSPP/BNSP 6 30 January 2024 30 January 2027 Defining Aspects Conduct self- assessment of accepted /
Independent of Supervision assessment the Board of rejected by the
method Commissioners in the
GMS
Zainudin Amali* Vice President LSPP/BNSP 6 23 February 23 February 2027 GMS
Commissioner/ 2024
Independent Remuneration
1. Risk Profile (Tantiem)
Loeke Larasati Independent LSPP/BNSP 6 30 January 2024 30 January 2027 2. Good Corporate Governance
Agoestina Commissioner 3. Profitability
4. Bank Capital
Muliadi Rahardja Independent BSMR 6 12 July 2024 12 July 2027
Commissioner
Heru Kristiyana Independent LSPP/BNSP 7 30 January 2024 30 January 2027
Commissioner
Board of Commissioners Performance Assessment Criteria and Results
Rionald Silaban Commissioner LSPP/BNSP 6 30 January 2024 30 January 2027
Faried Utomo Commissioner LSPP/BNSP 6 30 January 2024 30 January 2027
The performance assessment of the Board of Commissioners is evaluated based on Key Performance
Indicators (KPIs) set at the beginning of the year. These KPIs serve as benchmarks to ensure that the
Arif Budimanta Commissioner BSMR 6 09 February 09 February 2027 Board fulfills its oversight role effectively and adds strategic value to the Company. The assessment
2024
encompasses four critical areas: Planning, Supervision and Advisory, Reporting, and Business Dynamics.
Muhammad Yusuf Ateh Commissioner LSPP/BNSP 1*** 14 June 2021 14 June 2025
Tedi Bharata** Commissioner LSPP/BNSP 6 03 June 2024 03 June 2027 1. Planning: This aspect focuses on the Board’s proactive role in establishing and aligning the Bank’s
*) Transfer of duties to Vice President Commissioner/Independent at the Annual GMS on 7 March 2024.
strategic direction. It includes setting clear objectives, ensuring risk management plans are in place,
**) Appointed as Commissioner effective from the Annual GMS on 7 March 2024. and reviewing the Bank’s annual work plan to support sustainable growth.
***) Still in the process of alignment for Level 6
2. Supervision and Advisory: The Board’s effectiveness in monitoring management activities and providing
timely, strategic advice is measured. The Board ensures that corporate governance principles are
upheld and offers insights on operational improvements.
PT BANK MANDIRI (PERSERO) TBK 672 673 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
BOARD OF COMMISSIONERS BOARD OF COMMISSIONERS
3. Reporting: This covers the Board’s accountability to stakeholders through regular, transparent reports. Unit Plan Realized
No. Aspect and Parameter Period Weight Score Result
It involves the quality and timeliness of information provided to the shareholders about the Bank’s Output Output Output
progress and any significant developments. III. Reporting Aspects
4. Business Dynamics: This aspect measures the Board’s adaptability to changing market and regulatory 1 Annual Board of Commissioners Annual Report 10 1 1 10 100%
Supervisory Report
conditions. The Board is expected to address emerging challenges and opportunities that may impact
the Bank’s performance, providing strategic adjustments when necessary. Sub Total III 10 10 100%
IV. Dynamic Aspects
The following summarizes the achievements of the Board of Commissioners’ KPIs for 2024, reflecting their 1 External Auditor's Proposal to Annual Letter 5 1 1 5 100%
commitment to these core areas and their contribution to advancing the Bank’s goals. Shareholders
2 Competency Improvement Annual Time 10 2 5 11 110%
Unit Plan Realized through seminars, workshops, etc.
No. Aspect and Parameter Period Weight Score Result
Output Output Output 3 GCG assessment results of Annual Category 5 Good Excellent 5 110%
the Board of Commissioners
I. Planning Aspects
(self assessment/Independent
Preparing the Work Plan and Annual Document 10 1 1 10 100% Consultant)
Budget as well as KPI of the Board Sub Total IV 20 21 105%
of Commissioners 2024
Grand Total 100 105 104%
Sub Total I 10 10 100%
II. Oversight and Advisory Aspects
1 Providing responses/recommendations to Shareholders to:
Assessors
a. Work Plan and Budget Annual Letter 5 1 1 5 100% In 2024, the Board of Commissioners conducted a self-assessment to evaluate its performance. This
b. Annual Report Annual Letter 5 1 1 5 100% self-assessment process allowed the Board to critically review its effectiveness in fulfilling its roles and
responsibilities, ensuring alignment with the Bank’s strategic objectives and adherence to good
c. Quarterly Performance Analysis Quarter Letter 5 3 3 5 100%
governance principles.
d. Bank Business Plan Annual Letter 5 1 1 5 100%
2 Providing approval and advice to Annual Letter/ 10 10 55 11 110%
the Board of Directors in line with Minutes
the field of duties of the Board of
Commissioners
3 Board of Commissioners Meeting
a. Total Meetings Monthly Time 12 12 40 13 110%
b. Meeting Attendance Monthly % 5 100 96 5 96%
c. Completion of Meeting Minutes Monthly Minutes 5 12 40 6 110%
4 BOC Working Visit Annual Visit 8 2 6 9 110%
Sub Total II 60 64 10%
PT BANK MANDIRI (PERSERO) TBK 674 675 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
PERFORMANCE ASSESSMENT PERFORMANCE ASSESSMENT OF THE COMMITTEES UNDER
OF THE COMMITTEES UNDER THE
THE BOARD OF COMMISSIONERS AND ASSESSMENT BASIS
BOARD OF COMMISSIONERS
AND ASSESSMENT BASIS
AUDIT COMMITTEE included designing a comprehensive package
consisting of payroll/honorarium, benefits and
The Audit Committee conducted 24 (twenty four) allowances, and a bonus (tantiem) plan for 2024.
meetings in 2024 and has effectively supported
Pursuant to POJK No. 55/POJK.04/2015 on the Establishment and the Board of Commissioners in fulfilling its oversight The details information on the Remuneration and
responsibilities during the year, which encompassed Nomination Committee activities is presented in
Audit Committees Charter, POJK No. 34/POJK.04/2014 of 2014 key areas such as monitoring internal and external the sub-chapter of Remuneration and Nomination
on Nomination and Remuneration Committee of Issuers or Public audit functions, providing a structured and Committee in the Corporate Governance Chapter
Companies, POJK No. 18/POJK.03/2014 on the Implementation comprehensive approach to reviewing audit of this Annual Report.
processes, assessing risk management practices,
of Integrated Governance for Financial Conglomerates, and enhancing transparency in financial reporting, RISK OVERSIGHT COMMITTEE
POJK No. 17/2023 on the Governance Implementation for as well as verifying adherence to relevant laws
Commercial Banks, as well as SOE Minister Regulation No. PER- and regulations. The Risk Oversight Committee held 27 (twenty
seven) meetings in 2024, and actively supported
2/MBU/03/2023 on Guidelines of Governance and Significant The details information on the Audit Committee the Board of Commissioners by providing key
Corporate Activities of State-Owned Enterprises, in carrying out activities is presented in the sub-chapter of Audit insights and input on the evaluation of risk
its duties, the Board of Commissioners receives assistance from Committee in the Corporate Governance Chapter management practices implemented by the
of this Annual Report. Board of Directors. The Committee reviewed and
committees directly responsible to the Board of Commissioners. assessed various risk areas, ensuring that each
These committees execute their duties and responsibilities in REMUNERATION AND area was managed in line with the Bank’s risk
accordance with the Committee Charter. NOMINATION COMMITTEE appetite and regulatory requirements.
The Remuneration and Nomination Committee The details information on the Risk Oversight
held 15 (fifteen) meetings in 2024, during which Committee activities is presented in the sub-
it has provided the Board of Commissioners with chapter of Risk Oversight Committee in the
recommendations and proposals for candidates Corporate Governance Chapter of this Annual
In implementing its oversight functions, the Bank’s Committee into its decision-making processes. who met the qualifications to serve as Members Report.
Board of Commissioners has established 4 (four) Moreover, communication between the Board of the Board of Commissioners and the Board
committees: of Commissioners and the Committees has been of Directors, for submission to the GMS. The INTEGRATED GOVERNANCE
1. Audit Committee consistent throughout the year, enabling regular proposals were included drafting nomination COMMITTEE
2. Remuneration and Nomination Committee discussions on matters relevant to Bank Mandiri. The policies, setting criteria, and defining qualifications
3. Risk Oversight Committee strong communication framework has supported for potential candidates, which aligned with The Integrated Governance Committee held
4. Integrated Governance Committee effective follow-ups on initiatives advanced by the Bank’s strategic objectives. In addition to 5 (five) meetings in 2024, which was focused
the Board of Directors and contributed to efficient identifying suitable candidates for the Board of on conducting comprehensive reviews and
The Board of Commissioners conducts an annual decision-making and accountability. Commissioners, the Committee also supported analyses of governance issues impacting
evaluation to assess the effectiveness of the the Board in gathering and analyzing data on the Bank. The Committee examined policies,
performance of each committee operating potential Board of Directors candidates, sourced practices, and compliance matters, and providing
under its oversight. For 2024, based on the work from senior executives one level below the Board recommendations.
programs outlined in each Committee’s Work Plan, of Directors.
the Board of Commissioners has determined that The details information on the Integrated
the Committees have effectively fulfilled their The Remuneration and Nomination Committee also Governance Committee activities is presented
respective mandates. The Board has reviewed assisted the Board of Commissioners in establishing in the sub-chapter of Integrated Governance
and integrated the recommendations from each an appropriate remuneration system for the Board Committee in the Corporate Governance Chapter
of Directors and Board of Commissioners. This of this Annual Report.
PT BANK MANDIRI (PERSERO) TBK 676 677 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
ORGAN AND COMMITTEES UNDER SECRETARY TO THE BOARD OF COMMISSIONERS
THE BOARD OF COMMISSIONERS
Duties and Responsibilities
In fulfilling its supervisory duties, the Board of Commissioners is
supported by the Secretary to the Board of Commissioners and Based on the Decree of the Board of Commissioners No. KEP. KOM/008/2023 concerning the Board
supporting Committees. The Committees currently established of Commissioners Charter, the Secretary to the Board of Commissioners has the following duties and
responsibilities:
under the Board of Commissioners include the Audit Committee, • Prepare meetings, including briefing sheets for the Board of Commissioners;
Remuneration and Nomination Committee, Risk Oversight • Develop minutes of meetings of the Board of Commissioners in line with the Articles of Association;
Committee, and other committees, if deemed necessary and • Administer the Board of Commissioners’ documents, both incoming letters, outgoing letters, minutes
of meetings and other documents;
in alignment with the Company’s operational capabilities and • Prepare the draft work plan and budget for the Board of Commissioners;
needs. Each Committee is structured to address specific areas • Prepare draft reports of the Board of Commissioners; and
of governance, ensuring that the Board of Commissioners • Carry out other duties of the Board of Commissioners.
can make informed decisions and uphold robust corporate
Profile of Secretary to the Board of Commissioners
governance standards.
The Secretary to the Board of Commissioners is currently held by M. Syaiful Anam who was appointed
based on the Decree of the Board of Commissioners No. KEP. KOM/004/2022 dated 21 October 2022.
SECRETARY TO THE BOARD OF
COMMISSIONERS
M. SYAIFUL ANAM
Secretary to the Board
of Commissioners
Bank Mandiri Board of Commissioners is supported by a Secretary
to the Board of Commissioners, who is appointed from an Age : 40 Years old Business Sub-Division Ministry of SOEs (July
Citizenship : Indonesian 2017-January 2019)
external party. The Secretary is appointed, and dismissed directly • Head of Construction Business Sub-division and
Educational Background
by the Board of Commissioners and holds accountability to • Master of Management (Finance) Melbourne
Advice and Infrastructure of Transportation Ministry
of SOEs (October 2015-July 2017)
the Board for their performance. As an independent function, University (2021)
• Bachelor of Accounting, University of Indonesia
• Secretary to the Supervisory Board of Perum
BULOG (July 2019- September 2019)
the Secretary plays a crucial role in facilitating effective (2010) • Secretary to the Board of Commissioners of PT
• Diploma in Accounting, State College of Pelindo II (Persero) (March 2017-July 2019)
communication, coordinating meetings, and ensuring that all Accountancy (2005) • Secretary to the Board of Commissioners of PT
governance processes and documentation are accurately Professional Background •
Pelindo III (Persero) (March 2014-March 2017)
Secretary to the Board of Commissioners/
managed. • Head of Personnel Ministry of SOEs (March 2022 –
present)
Supervisory Board of PT Askes (Persero)/BPJS Health
(July 2012-March 2014)
• Coordinator on Energy, Oil and Gas Fronts Ministry
of SOEs (September 2021-March 2022)
• Member of Audit Committee of PT Angkasa Pura I
Secretary to the Board of Commissioners of Bank establish a Board of Commissioners Secretariat (October 2021-January 2022)
Mandiri has the duty to carry out the secretarial led by the Secretary to the Board of Commissioners • Member of Nomination and Remuneration
duties of the Board of Commissioners. Based on whose duty is to assist in the efficient execution Committee of PT Angkasa Pura II (January
2022-September 2022)
SOE Minister Regulation No. PER-3/MBU/03/2023 of administrative activities in the implementation • Acting Head of Mining, Strategic Industries and
on Organs and Human Resources of State-Owned of duties and responsibilities of the Board of Media Ministry of SOEs (January 2019-September
Enterprises, the Board of Commissioners shall Commissioners. 2019)
• Head of Agro and Pharmaceutical Industry
PT BANK MANDIRI (PERSERO) TBK 678 679 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
SECRETARY TO THE BOARD OF COMMISSIONERS AUDIT COMMITTEE
Competency Development
The following are competency development participated by the Secretary to the Board of Commissioners
during 2024:
No. Activity Organizer Date The Audit Committee holds the duty and responsibility of
1. Internal Control over Financial Reporting PwC 15 February 2024 providing informed opinions to the Board of Commissioners on
2. Mandiri Investment Forum Bank Mandiri 5 March 2024 reports and other matters submitted by the Board of Directors.
3. BOC Retreat - Cybersecurity Bank Mandiri 24-25 August 2024 This includes a thorough review of financial statements,
4. BOC Retreat – Outlook of Indonesia’s Economy 2025 Bank Mandiri 06-08 December 2024 assessment of the effectiveness of internal control systems,
and monitoring of regulatory compliance. Moreover, the
Committee identifies any issues within areas that require the
Activities of Secretary to the 4. Coordinated the implementation of the
attention of the Board of Commissioners, to ensure that financial
Board of Commissioners Working Visit of the Board of Commissioners and
Committees under the Board of Commissioners, reporting remains transparent, internal controls are robust, and
The Secretary to the Board of Commissioners is including preparing Reports on the Results of all compliance standards are met, thereby maintaining high
supported by a dedicated team, including Staff Visits.
governance standards.
and the Secretariat of the Board of Commissioners, 5. Administered correspondence for the
who ensure efficient operations and effective Board of Commissioners and the Supporting
governance processes. Committees of the Board of Commissioners,
including drafting the Board of Commissioners›
Below are the work programs and its realization in approvals for matters proposed by the Board
2024, demonstrating the commitment to achieving of Directors for their consent. These included Legal Basis 6. Board of Commissioners Decree No. KEP.
the Board›s strategic and operational objectives: proposals for the Provision of Funds to Related KOM/014/2024 dated 27 December 2024
1. Prepared meeting materials, minutes of Parties, Corporate Actions, Public Accountant The establishment of the Audit Committee refers on the Membership Composition of the
meetings, and administer in an orderly manner (AP) and Public Accounting Firm (KAP) for to: Audit Committee, Risk Oversight Committee,
the Board of Commissioners’ Meetings, the 2024 financial year audit, management 1. SOE Minister Regulation No. PER-2/MBU/03/2023 Integrated Governance Committee and
Meetings of Committees under the Board of of Bank Mandiri and Subsidiaries, the 2025 on Guidelines for Governance and Significant Remuneration and Nomination Committee
Commissioners, and Joint Meetings. RKAP and the 2025–2027 RBB, the 2025–2029 Corporate Activities of State-Owned Enterprises; of PT Bank Mandiri (Persero) Tbk.
2. Provided input and information to the Board RKAB, updates to the 2024 Recovery Plan and 2. SOE Minister Regulation No. PER-3/MBU/03/2023 7. Decree of the Board of Directors No. KEP.
of Commissioners on matters of concern to the Resolution Plan, as well as other actions by the on Organs and Human Resources of State- DIR/016/2024 dated 05 April 2024 on the
Board of Commissioners, including policies and Board of Directors requiring written approval Owned Enterprises. Determination of the Membership of the Audit
strategies of the Board of Directors in order to from the Board of Commissioners as stipulated 3. POJK No. 55/POJK.04/2015 on the Establishment Committee of PT Bank Mandiri (Persero) Tbk.
achieve strategic objectives in the 2023 RKAP, in the Articles of Association and applicable and Implementation Guidelines for the Audit
the implementation of risk management, IT laws and regulations. Committee. Audit Committee Structure,
governance, cybersecurity, digital initiative 6. Coordinated the participation of the Board 4. POJK No. 17 of 2023 on Governance Practices Membership and Profile
development, GCG implementation, ESG, of Commissioners and Committees under the for Commercial Banks.
HR development, audit findings and follow- Board of Commissioners in training/ seminars/ 5. Bank Mandiri Articles of Association and its The structure and membership of the Audit
up, Internal Control System, and Integrated other competency development activities in amendments. Committee are as follows:
Governance. accordance with the supervisory area of each • The Audit Committee of the Company consists
3. Cooperated with Committees under the Board Commissioner/Committee. of at least 3 (three) members that are from the
of Commissioners in fulfilling the obligations 7. Cooperated with the Corporate Secretary Independent Commissioners and Independent
of the Board of Commissioners, including to prepare a new Commissioner orientation Parties.
reports from the Board of Commissioners to program.
the Regulator. 8. Carried out other duties to support the
efficiency of supervisory and advisory duties
by the Board of Commissioners.
PT BANK MANDIRI (PERSERO) TBK 680 681 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
AUDIT COMMITTEE AUDIT COMMITTEE
• The composition of membership of the Audit Committee is at least 1 (one) Independent Commissioner
as Chairman and concurrently a member, 1 (one) Independent Party who has expertise in finance
or accounting, and 1 (one) Independent Party who has expertise in the field of law or banking.
• The Chairman of Audit Committee can only hold concurrent positions as chairman at most in 1 (one)
another committee.
RASYID DARAJAT RUBI PERTAMA
Member of Audit Member of Audit
As of 31 December 2024, the composition of the Audit Committee’s membership appointed based on the Committee, Committee,
Decree of the Board of Directors No. KEP.DIR/016/2024 dated 05 April 2024 regarding the Determination Independent Party Independent Party
of Audit Committee Membership, is as follows:
Audit Committee Composition as of 31 December 2024
Age : 61 Years old Age : 61 Years old
Citizenship : Indonesian Citizenship : Indonesian
Position in the Domicile : Tangerang Selatan Domicile : Jakarta
Name Position in the Company Period
Committee
Period of Assignment Period of Assignment
Heru Kristiyana Chairman & Member Independent Commissioner 2023 - 2027 2 August 2021 – present 1 October 2021 – present
M. Chatib Basri Member President Commissioner/Independent 2024 - 2029 Educational Background Educational Background
• Master of Management, BINUS Business School (2022) Bachelor Degree in Civil Engineering, Institute of
Zainudin Amali* Member Vice President Commissioner/ 2023 - 2028
• Bachelor’s Degree in Civil Engineering, Institute of Technology Bandung (1987)
Independent
Technology Bandung (1987)
Muliadi Rahardja Member Independent Commissioner 2022 - 2026 Legal Basis of Appointment
Legal Basis of Appointment Appointed as member of the Audit Committee as of 1
Loeke Larasati Member Independent Commissioner 2020 - 2024 Appointed as member of the Audit Committee as of 2 October 2021 pursuant to the Board of Directors Decree
Agoestina August 2021 pursuant to the Board of Directors Decree No. KEP.DIR/053/2021.
No. KEP.DIR/036/202.
Rasyid Darajat Member Independent Party 2021 - 2026 Professional Background
Professional Background • Member of Risk Oversight Committee of Indonesia
Rubi Pertama Member Independent Party 2021 - 2026 • Chief Auditor IT of PT Bank Mandiri (Persero) Tbk. Eximbank (2020 – September 2021)
*) Transfer of duties to Vice President Commissioner/Independent at the Annual GMS on March 7, 2024. (2015 - 2020) • Member of Audit Committee and Industrial Risk
• Chief Information Officer (CIO) of PT Indika Energy Oversight Committee of Bank of Korea Indonesia
Tbk (2009 - 2014) (2019 – 2020)
• Chief Information Officer (CIO) of Reconstruction and • Risk Management Advisor of Indonesia Eximbank
Rehabilitation Agency (BRR) Aceh-Nias (2005-2009) (2019)
Audit Committee Profile • Chief Operating Officer (COO) of PT MVCommerce • Risk Management Unit Manager of JPMorgan Chase
Indonesia (2002 - 2005) Bank, N.A (2013 – 2018)
• Director/President Director of PT IndoExchange Tbk • Compliance Manager of JPMorgan Chase Bank,
The profile of the Audit Committee members as members of the Board of Commissioners can be viewed
(1996 - 2001) N.A (2010 – 2013)
in Chapter 3 Profile of the Board of Commissioners in this Annual Report. • Konsultan SGV-Utomo/Andersen Consulting (1989 • Head of Risk Management Bank UOB Indonesia (2008)
- 1996) • Head of Audit & Risk Management PT CIMB Niaga
The following are profile of the Audit Committee members as non-Commissioner Independent Parties. (1990 – 2007)
PT BANK MANDIRI (PERSERO) TBK 682 683 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
AUDIT COMMITTEE AUDIT COMMITTEE
Audit Committee Charter ii) Audit Reports related to the Company’s b. Internal Audit »» Audit Plan, Scope, and Budget of
Financial Statements. i) To monitor, review and assess: the Internal Audit Unit.
In executing its duties, the Audit Committee is iii) The Company’s Work Plan and Budget »» Audit Plan, Scope and Budget of the »» Provision of annual remuneration for
guided by the principles and procedures outlined as well as the Company’s Long-Term Internal Audit Unit. the Internal Audit Unit as a whole
in the Audit Committee Charter. This Charter, Plan. »» Implementation of internal audit and as a performance awards.
which was last updated on 31 May 2024, following iv) Complaints relating to the accounting activities and results as well as »» Corrective actions to address control
the Decree of the Board of Commissioners and financial reporting process of the the effectiveness of internal audit weaknesses, fraud, compliance
No. KEP.KOM/006/2024 concerning the Audit Company. implementation. issues with policies and laws and
Committee Charter and the Audit Committee v) The financial reporting process audited »» Performance of the Internal Audit regulations or other issues identified
Code of Conduct of PT Bank Mandiri (Persero) Tbk, by the External Auditor. Unit. and reported by the Internal Audit
establishes a clear framework for the Committee’s b. Ensure of a satisfactory evaluation »» Audit Result Reports, particularly Unit.
responsibilities and ethical conduct. procedure for all information released by significant findings and ensuring »» Improvement of the management
the Company. the Board of Directors takes the control system and its implementation.
The Charter serves as a vital document, providing c. Conducting periodic meetings with relevant necessary corrective actions quickly vi) Conduct communication/meetings
structure and accountability for the Audit work units and Auditors (Internal and to address control weaknesses, with the Internal Audit Unit (periodically
Committee’s work, ensuring all actions are aligned External) to request additional information fraud, compliance issues with or as needed) to discuss matters
with best practices and the governance standards and clarification in accounting and finance. policies, laws and regulations, or including the following:
of Bank Mandiri. d. M o n i t o r i n g a n d e v a l u a t i n g t h e other issues identified and reported »» Realization of the Annual Audit Plan
appropriateness of the implementation by the Internal Audit Unit. and Budget of the Internal Audit Unit.
The Audit Committee Charter includes: of financial policies of the Company and »» Suitability of the implementation »» Significant audit findings and no further
1. General Purpose Financial Services Institutions (FSIs) within of the Internal Audit policies of the Internal Audit recommendations.
2. Basic Regulations the Financial Conglomeration. Company and FSIs in the Financial »» Other matters that require clarification
3. Duties, Responsibilities and Authority e. Provide recommendations to the Board of Conglomeration. or explanation.
4. Composition, Structure, Membership Commissioners on matters that support the »» Implementation of other Internal c. External Audit
Requirements and Tenure effectiveness and accuracy of the financial Audit Unit functions in accordance i) Monitoring, reviewing, and assessing the
5. Meetings reporting process of the Company and FSIs with the provisions of laws and effectiveness of audit implementation
6. Reports and Recommendations within the Financial Conglomeration. regulations, articles of association, by AP and/or KAP.
7. Handling of Complaints/Reporting Regarding and/or decisions of the GMS/Minister ii) Ensure the objectivity and independence
Alleged Violations on Financial Reporting 2. Internal Control of SOEs. of AP, KAP, and KAP insiders.
8. Performance Evaluation a. Internal Control Process and System ii) Ensure that the Internal Audit Unit iii) Provide recommendations on:
9. Closing i) Monitoring and reviewing: works objectively, independently, »» Appointment of Public Accountant
»» The Company’s standardized internal and upholds integrity in carrying out (AP) and Public Accounting
Duties and Responsibilities control system in accordance with its duties. Fir m (KAP) that will audit the
of the Audit Committee applicable best practices. iii) Request assistance from the Internal Company’s financial statements to
»» Audit reports of the Internal Audit Audit Unit to conduct special audits/ the Board of Commissioners to be
Duties and responsibilities of the Audit Committee Unit and External Auditors that investigations if there are audit findings submitted to the General Meeting
are regulated in the Audit Committee Charter as audit the Company to ensure that and/or information relating to violations of Shareholders (GMS). In preparing
follows: internal control has been properly of prevailing laws and regulations and the recommendation, the Audit
1. Financial Statements implemented. provide input deemed necessary in the Committee may consider:
a. Monitoring and reviewing: »» Implementation of the Board of implementation of the audit. »» Independence of AP, KAP, and KAP
i) Credibility and objectivity of the Directors’ follow-up on the findings iv) Ensure that the Internal Audit Unit human resources;
Company’s financial statements and of the Internal Audit Unit, public communicates with the Board of »» Audit scope;
information to be issued to external accountants and the results of Directors, Board of Commissioners, »» Audit service fees;
parties and regulatory institutions, regulatory supervision. External Auditors, and Regulators. »» Expertise and experience of AP, KAP,
including follow-up of complaints and/ »» The adequacy of internal control v) Provide recommendations to the Board and Audit Team from KAP;
or notes of impropriety against the in the Financial Services Institutions of Commissioners regarding: »» Audit methodologies, techniques,
reports during the Audit Committee within the Financial Conglomerate. »» Appointment and dismissal of the and tools used by KAP;
review period. Head of the Company’s Internal
Audit Unit proposed by the Board
of Directors.
PT BANK MANDIRI (PERSERO) TBK 684 685 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
AUDIT COMMITTEE AUDIT COMMITTEE
»» he benefits of new perspectives »» Recommendations for improvement 3. Compliance 4. Assign the Internal Auditor and/or External
that will be obtained through the provided by the AP and/or KAP. Monitoring and reviewing: Auditor to conduct a special audit/
replacement of AP, KAP, and Audit vi) Communicating periodically with a. The Company’s compliance with laws and investigation, if there is a strong suspicion
Team from KAP; KAP who is auditing Bank Mandiri regulations, both internal and external, of fraud, violation of law and violation of
»» Potential risks of using audit services to discuss matters that need to be relating to the Company’s business prevailing laws and regulations.
by the same KAP consecutively for communicated, including the following: activities. 5. Obtain input and/or advice from external of
a long period of time; and »» Progress of inspection implementation. b. Audit reports related to the Company’s the Company relating to its duties.
»» The result of evaluation on the »» Important findings. compliance with internal and external 6. Involve independent parties from external of
implementation of audit services »» Changes in accounting and financial regulations issued by the Internal and the Committee members as necessary to assist
on annual historical financial regulations/rules from authorized External Audit Unit. in the performance of its duties (if required).
information by AP and KAP in the institutions. c. Suitability of audit implementation by the 7. Perform other authorities granted by the Board
previous period, if any. »» Adjustments made based on the Public Accounting Firm with applicable of Commissioners.
»» In the event that the AP and/or examination results. audit standards.
KAP that has been decided by the »» Constraints/obstacles encountered d. Conformity of financial statements with Audit Committee Tenure
GMS cannot complete the audit in the implementation of the audit. applicable accounting standards.
services on annual historical financial vii) Reviewing and monitoring: e. Potential conflict of interest of the Company. The tenure of members of the Audit Committee
information during the professional »» All significant findings from the 4. Conducting periodic meetings with relevant as members of the Board of Commissioners must
assignment period, the appointment examination results of the External work units to discuss matters within the scope not be longer than the tenure of the Board of
of a replacement of AP and/or KAP Auditor and other auditing of its supervision. Commissioners as stipulated in the Articles of
shall be carried out by the Board institutions. 5. Prepare the Audit Committee Charter and Association and can be re-elected for the next
of Commissioners after obtaining »» The auditee’s follow-up to the results review it as needed at least every 2 (two) 1 (one) period. Whereas the tenure of the Audit
approval from the GMS by taking of the audit conducted by the years. Committee members from Non-Commissioner
into account the recommendations external auditor. Independent Parties is the latest 3 (three) years
of the Audit Committee. viii) Providing an independent opinion in Audit Committee Authority and can be extended 1 (one) time during 2 (two)
»» Termination of AP and KAP. the event of a difference of opinion years of tenure by not eliminating the rights of the
iv) Review and ensure that: between the Board of Directors and The Audit Committee has the authority to: Board of Commissioners to terminate at any time.
»» Bank Mandiri has a standardized the AP and/or KAP on the services 1. Communicate directly with employees,
procedure and is in accordance with provided. including the Board of Directors, parties that Audit Committee Reporting
the prevailing rules/regulations in the ix) Specifically for the procurement of non- implement the internal audit function, risk
implementation of KAP selection. audit services that will invite KAP who management, and other parties at the Public The Audit Committee is required to prepare
»» The process of KAP selection is in is auditing the Company’s financial Accountant Firm that audits the Company periodic reports to the Board of Commissioners
accordance with standardized statements in the current year and its for information, clarification and requests for regarding the activities of the Audit Committee,
procedures. affiliates, and based on Management’s documents and reports needed. at least once in 3 (three) months. The Audit
v) The Audit Committee evaluated the review there is no conflict of interest, 2. Access all relevant information about the Committee is also required to submit a report to
implementation of audit services on Management must submit a proposal Company related to the implementation of the Board of Commissioners on each assignment
annual historical financial information for approval to the Audit Committee its duties and functions, including records and or for each identified problem requiring the
by AP and/or KAP. The evaluation is regarding the partners invited to the or information about employees, funds, attention of the Board of Commissioners.
conducted through: procurement of consulting services. assets, and other resources belonging to the
»» Compliance of audit implementation Company. The Audit Committee also prepares audit
by AP and/or KAP with applicable 3. Obtaining reports on the audit results of the evaluation results on the annual historical financial
audit standards. Internal Auditor and External Auditor, as well information by the External Auditors at the latest
»» Adequacy of field work time. as other supervisory/auditors. 6 (six) month after the fiscal year ends or at any
»» Assessment of the scope of services time if necessary.
provided and the adequacy of the
audit.
PT BANK MANDIRI (PERSERO) TBK 686 687 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
AUDIT COMMITTEE AUDIT COMMITTEE
Audit Committee Qualifications b. Must understand financial statements, Audit Committee Qualifications and Professional Background
and Professional Background company business especially related to
Name Position Period Education Professional Background
the company services or business, audit
The Audit Committee membership requirements process, and risk management. Rubi Pertama Member 1 January – 31 Bachelor Degree in Industrial Professional background in
are as follows: c. Able to work together and have the ability December 2024 Engineering banking, auditing, and risk
management
1. General Requirements to communicate well and effectively and
*) Transfer of duties to Vice President Commissioner/Independent at the Annual GMS on March 7, 2024.
a. Having integrity, character and good morals. are willing to provide sufficient time to carry
b. Does not have personal interests/relationships out duties.
that can cause conflict of interest against d. Have adequate knowledge of the
the Company. Company’s Articles of Association, laws and Independence of Audit Committee
2. Competence Requirements regulations in the banking sector, Capital
a. Have sufficient expertise, ability, knowledge Market, SOEs and other relevant laws and All members of the Audit Committee are independent parties who have no financial, management,
and experience related to duties and regulations. shareholder, or familial ties with the Board of Commissioners, the Board of Directors, and/or the Controlling
responsibilities. e. Willing to increase competence continuously Shareholders. Additionally, there are no relationships with the Bank that could compromise their ability to
through education and training. carry out their duties impartially and objectively, ensuring they maintain full independence in overseeing
and evaluating the Bank’s operations.
The qualifications and professional experience of the Chairman and Members of the Audit Committee M. Loeke
are as follows. Heru Zainudin Muliadi Rasyid Rubi
Independence Aspects Chatib Larasati
Kristiyana Amali* Rahardja Darajat Pertama
Basri Agoestina
Audit Committee Qualifications and Professional Background
Does not have financial relations
with the Board of Commissioners and √ √ √ √ √ √ √
Name Position Period Education Professional Background Directors
Heru Kristiyana Chairman 1 January – 31 • Bachelor in Law Professional background in Does not have management relations
and December 2024 • Master in Management banking oversight. in the company, subsidiaries, or √ √ √ √ √ √ √
Member affiliates
M. Chatib Member 1 January – 31 • Bachelor Degree in Professional background Does not have shareholding relations
Basri December 2024 Economics in finance and corporate √ √ √ √ √ √ √
in the company
• Master of Business oversight.
Administration in Economic Does not have family relations with
Development the Board of Commissioners, Directors
√ √ √ √ √ √ √
• Ph. D in Economics and/or with fellow members of Audit
Committee
Zainudin Member 8 March – 31 • Bachelor of Economics in Professional background in
Amali* December 2024 Accounting economic-accounting and Does not serve as the management
• Master Master of Public corporate oversight. in political parties, officials and in the √ √ √ √ √ √ √
Policy government
• Doctor of Political Science
*) Transfer of duties to Vice President Commissioner/Independent at the Annual GMS on March 7, 2024.
• Honorary Professor Sport
Policy
Loeke Larasati Member 1 January – 31 • Bachelor of Law Professional background in in Audit Committee Meeting
Agoestina December 2024 • Master Degree in legal and banking.
Management The Audit Committee holds regular meetings at least 1 (one) in 1 (one) month. A meeting can be
Muliadi Member 1 January – 31 • Bachelor of Accounting Professional background held if it is attended by at least 51% of the total committee members including 1 (one) Independent
Rahardja December 2024 • Master of Business in banking and corporate Commissioner and 1 (one) Independent Party.
Administration in Finance oversight
Rasyid Darajat Member 1 January – 31 • Bachelor Degree in Civil Professional background in Decisions of the Audit Committee meeting is taken based on deliberation to reach consensus. The
December 2024 Engineering banking, auditing, and IT meeting is chaired by the Chairman of the Audit Committee or other Committee Members who are
• Master in Management
Independent Commissioners, if the Chairman of the Audit Committee is unable to attend.
PT BANK MANDIRI (PERSERO) TBK 688 689 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
AUDIT COMMITTEE AUDIT COMMITTEE
Each Audit Committee meeting is stated in the meeting minutes, including dissenting opinions, which are
signed by all members of the Audit Committee present and submitted to the Board of Commissioners. No. Date Agenda Quorum
Meeting Agenda of Audit Committee 22 28 November 2024 2025 IT Strategic Plan 100%
23 11 December 2024 Proposal for the Annual Audit Plan (AAP) and SKAI Budget for 2025 100%
The Audit Committee held 24 (twenty four) Meetings during 2024, with the following agenda.
24 19 December 2024 Progress on the Audit of the 2024 Financial Year Consolidated 100%
Financial Statements
Audit Committee Meeting Agenda Proposal for the Memorandum of Procedures for Internal Control
over Financial Reporting (ICoFR) and Follow-Up to the Ministry of
No. Date Agenda Quorum SOEs Letter regarding ICoFR
1 11 January 2024 Realization of the Digital Market (PaDi) for MSMEs in 2023 100%
Audit Committee Meeting Frequencies and Attendance
2 24 January 2024 1. Quarterly IV/2023 Key Audit Findings Report 100%
2. Consolidated Financial Statements of Bank Mandiri and Name Position Total Meetings Total Attendance (%)
Subsidiaries as of December 31, 2023 (Audited)
Heru Kristiyana Chairman and Member 24 24 100
3 31 January 2024 Distribution of Social & Environmental Responsibility (TJSL) Funds in 100%
2023 M. Chatib Basri Member 24 23 96
4 06 February 2024 Proposal for Public Accountant (AP) and Public Accounting Firm 100% Zainudin Amali* Member 19 19 100
(KAP) for the 2024 Financial Year
Loeke Larasati Agoestina Member 24 23 96
5 22 February 2024 Quarterly IV/2023 Compliance Director’s Report 100%
Muliadi Rahardja Member 24 24 100
6 14 March 2024 Discussion on the Draft Collegial Key Performance Indicators (KPI) 100%
for the Board of Directors for 2024 Andrinof A. Chaniago** Member 5 5 100
7 18 April 2024 Progress on the Implementation of Internal Control over Financial 100% Rasyid Darajat Member 24 24 100
Reporting (ICoFR) at Bank Mandiri
Rubi Pertama Member 24 24 100
8 02 May 2024 Digital Marketing Effectiveness & Strategies 100% *) Transfer of duties to Vice President Commissioner/Independent at the Annual GMS on March 7, 2024.
**) The term of office ends effectively from the Annual GMS on March 7, 2024.
9 08 May 2024 Quarterly I/2024 Key Audit Findings Report 100%
10 21 May 2024 Management of Outsourced Personnel (TAD) 100%
11 13 June 2024 Progress on the Follow-Up of the 2023 Fiscal Year Audit 100%
Key Performance Indicators good and consistent engagement were
Management Letter Achievement implemented in 2024, with regular discussions
addressing key issues and monitoring the progress
12 25 June 2024 Proposal for Revision of the 2024 RKAP and the 2024–2026 RBB 100%
The achievements of the Audit Committee’s Key of follow-up actions by the Board of Directors.
13 18 July 2024 Quarterly II/2024 Key Audit Findings Report 100% Performance Indicators (KPIs) in 2024 can be
14 08 August 2024 2024 Information Technology Strategic Plan 100% assessed through the successful implementation Audit Committee Remuneration
of the work plan, the quality and effectiveness of
15 22 August 2024 Semester I/2024 Compliance Director's Report and Strengthening of 100%
AML-CTF and PPPSPM the recommendations provided, and the level The remuneration of Audit Committees for the
of communication established with the Board Independent Non-Commissioners is regulated by
16 19 September 2024 1. Proposal for the Corporate Plan for 2025–2029 100%
of Commissioners, the Board of Directors, and the Decree of the Board of Commissioners No. KEP.
2. Results of the ICoFR Diagnostic for Bank Mandiri and Subsidiaries
relevant Unit Heads. KOM/0023/2023 dated 13 September 2023 on the
17 26 September 2024 Progress on the Implementation of the Personal Data Protection 100% Remuneration of Supporting Organs of the Board
(PDP) Law
Overall, the Audit Committee has effectively of Commissioners of PT Bank Mandiri (Persero)
18 30 September 2024 Audit Plan for the Consolidated Financial Statements of Bank 100% executed work programs outlined in the Tbk and regulated in the Letter of Assignment of
Mandiri for the 2024 Financial Year
2024 Audit Committee Work Plan. Moreover, member of the Committee under the Board of
19 17 October 2024 Progress on Improvements in SLIK and LBUT Reporting 100% recommendations issued by the Audit Commissioners issued by Bank Mandiri.
Committee have been endorsed by the Board
20 31 October 2024 Quarterly III/2024 Key Audit Findings Report 85,7%
of Commissioners and were considered in the
21 14 November 2024 Proposal for the 2025 RKAP, 2025–2027 RBB, and Collegial KPIs for 85,7% decision-making process for proposals submitted
2025
by the Board of Directors. On communication,
PT BANK MANDIRI (PERSERO) TBK 690 691 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
AUDIT COMMITTEE AUDIT COMMITTEE
No. Description Member of Non-Commissioner Committee Audit Committee Work Plan 2025
1. Salary/Honorarium Maximum 20% of President Director Salary
At the end of 2024, the Audit Committee has prepared a work plan 2025 and has obtained the approval
2. Post Tenure Benefits Not provided
from the Board of Commissioners. The Audit Committee work plan 2025 is divided into 2 (two) activities,
3. Holiday Allowance Provided as per the Bank Internal Rules which are: Mandatory/Regular and Non-Regular as follows:
4. Bonus/Tantiem Not provided 1. Mandatory/Regular, which includes review of Financial Statements, Public Accountant (AP) and
Public Accounting Firm (KAP), Compliance, Internal Audit, Corporate Work Plan & Budget (RKAP)
5. Facilities
and Bank Business Plan (RBB), as well as other Internal Audit Committee activities.
- Transportation Allowance Not provided 2. Non-Regular, which includes the concern and focus of the Audit Committee on certain issues,
- Health Provided as per the Bank Internal Rules particularly business and credit, IT and operations, and GRC.
- Employment Provided as per the Bank Internal Rules
The work plan serves as one of the KPIs used to assess the effectiveness of the Audit Committee›s
- Business Trips As per Bank Mandiri’s Employee rules/equivalent to Group Head performance during 2025.
Audit Committee Activities in 2024 3. Reviewed financial reports and information,
both in-house/unaudited and audited, to be
The Audit Committee has effectively fulfilled its published.
duties and responsibilities as outlined in the Audit 4. Reviewed over 25 (twenty five) Reports/
Committee Charter. This was achieved by applying Proposals/ Recommendations from the Board
the principle of independence in alignment with of Directors requiring written approval from Statement of the Audit Committee on the Effectiveness
applicable regulations and in strict adherence to the Board of Commissioners and prepared of Internal Control System and Risk Management
the 2024 Audit Committee Work Plan, which was recommendations, including proposals for the
duly approved by the Board of Commissioners. appointment of Public Accountants (AP) and
Public Accounting Firms (KAP) to audit the 2023
The Audit Committee work plan 2024 is divided Consolidated Financial Statements, RKAP &
Bank Mandiri's internal control system has been deemed effective and
comprehensive, demonstrated by the robust implementation of internal
into 2 (two) activities, namely Mandatory/Regular RBB proposals and their revisions, as well as the
control functions. This includes the Internal Audit function, Risk Management,
and Non-Regular as follows: Annual Audit Plan and Internal Audit Budget
Compliance, and both Financial and Operational controls. The effectiveness
1. Mandatory/Regular, which includes review of for 2024.
of these control measures reflects the Bank’s commitment to maintaining
Financial Statements, implementation of audits 5. Prepared 4 (four) Quarterly Reports on the a sound internal environment, ensuring risk mitigation, compliance with
by Public Accountant Firms, implementation Committee›s activities, which were submitted regulations, and the safeguarding of assets, ultimately supporting sustainable
of Compliance, Internal Audit, review of to the Board of Commissioners. business growth.
Corporate Work Plans & Budget and Bank 6. Compiled a Report on the Evaluation of Audit
Business Plans, results and improvement of Services on the Annual Historical Financial
findings of supervisory authority, as well as other Information of Bank Mandiri for the 2023
internal activities of the Audit Committee. Financial Year by KAP Rintis, Jumadi, Rianto
2. Non-Regular, which includes the concern & Rekan (PwC).
and focus of the Audit Committee on certain 7. Conducted 6 (six) Site Visits, including preparing
issues, especially on business and loans, IT and the Site Visit Reports, to Bank Mandiri Dili-Timor
operations, as well as GRC. Leste (26-28 February 2024), PT Mandiri Tunas
Finance (8 May 2024), PT Mandiri Utama
The following were activities of the Audit Finance (8 May 2024), Sorong Area - Region XII
Committee during 2024: (6-7 June 2024), the CISO Office (5 June 2024),
1. Held 24 (twenty four) Audit Committee and Sentra Mandiri Soeroso (10 October 2024).
Meetings, including preparing the Meeting 8. Developed the Audit Committee Work Plan
Minutes. for 2025.
2. Conducted 101 Internal Discussions, Discussions 9. All Committee members participated in at
with relevant Work Units, and Joint Discussions least one competency development activity
with the Risk Monitoring Committee, including related to Banking/Audit.
preparing and documenting the Discussion
Minutes.
PT BANK MANDIRI (PERSERO) TBK 692 693 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
REMUNERATION AND REMUNERATION AND NOMINATION COMMITTEE
NOMINATION COMMITTEE
Structure, Membership and Profile of the Remuneration
and Nomination Committee
The membership stipulation of the Remuneration and Nomination Committee are as follows:
The establishment of the Remuneration and Nomination 1. The Remuneration and Nomination Committee consists of at least 3 (three) people with a composition
of 1 (one) Independent Commissioner as Chair and member, 1 (one) Commissioner, and 1 (one)
Committee is intended to support the Board of Commissioners in Executive Officer who oversees the Resources function. Human or 1 (one) Representative officer (ex
its supervisory role by ensuring that the processes for nomination officio) as a non-voting member.
and remuneration of key management positions are conducted 2. The Executive Officer in charge of Human Resources or employee representatives who are members
of the Committee must have knowledge of the Company’s remuneration and/or nomination system
objectively, efficiently, and effectively. As part of the Corporate and succession plan.
Governance implementation, the OJK regulations require 3. When there are more than 3 (three) members of the Remuneration and Nomination Committee, the
banks to form a Remuneration and Nomination Committee to members of the Independent Commissioners shall be no less than 2 (two) people.
uphold compliance with core principles, including transparency, 4. The Chairman of the Remuneration and Nomination Committee may only hold concurrent positions
as Chair of the Committee at most in 1 (one) another Committee.
accountability, responsibility, independence, and fairness.
This Committee plays a critical role in aligning management’s As of 31 December 2024, the composition of the Remuneration and Nomination Committee’s membership
compensation with performance, industry standards, and the appointed based on the Decree of the Board of Directors No. KEP.DIR/019/2024 dated 05 April 2024
regarding the Determination of Remuneration & Nomination Committee Membership, is as follows:
Bank’s long-term strategy.
Name Position in the Committee Position in Bank Mandiri Period
M. Chatib Basri Chairman & Member Komisaris Utama/Komisaris 2024 - 2028
Independen
Muliadi Rahardja Member Komisaris Independen 2022 - 2027
Legal Reference 7. Decree of the Board of Commissioners No. Rionald Silaban Member Komisaris 2024 - 2029
KEP.KOM/014/2024 dated 27 December 2024
Arif Budimanta Member Komisaris 2020 – 2025
The establishment of the Remuneration and on the Composition of Memberships of the
Nomination Committee refers to: Audit Committee, Risk Oversight Committee, Faried Utomo Member Komisaris 2020 – 2025
1. SOE Minister Regulation No. PER-2/MBU/03/2023 Integrated Governance Committee and Muhammad Yusuf Ateh Member Komisaris 2021 – 2026
on Guidelines for Governance and Significant Remuneration and Nomination Committee
Tedi Bharata* Member Komisaris 2024 - 2029
Corporate Activities of State-Owned Enterprises. of PT Bank Mandiri (Persero) Tbk.
2. SOE Minister Regulation No. PER-3/MBU/03/2023 8. Decree of the Board of Directors No. KEP. Votivia Mardinna Non-Voting Member & SEVP/Group Head Human Capital 2023-2028
on Organs and Human Resources of State- DIR/019/2024 dated 05 April 2024 on Secretary
Owned Enterprises. Determination of Remuneration and Nomination *) Appointed as Commissioner effective from the Annual GMS on 7 March 2024.
3. POJK No. 34/POJK.04/2014 on the Nomination Committee Membership.
and Remuneration Committee of Issuers or Remuneration and Nomination Committee Profile
Public Companies.
4. POJK No. 45/POJK.03/2015 on Governance in The profile of the Remuneration and Nomination Committee members as members of the Board of
Providing Remuneration for Commercial Banks. Commissioners can be viewed in Chapter 3 Profile of the Board of Commissioners in this Annual Report.
5. POJK No. 17 of 2023 on the Implementation of
Governance for Commercial Banks. The following is the profile of member of the Remuneration and Nomination Committee as Non-Voting
6. Bank Mandiri’s Articles of Association and Member and Secretary:
amendments.
PT BANK MANDIRI (PERSERO) TBK 694 695 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
REMUNERATION AND NOMINATION COMMITTEE REMUNERATION AND NOMINATION COMMITTEE
The Remuneration and Nomination Committee f. Provide proposals for the appointment, of a payroll/honorarium system, provision
Charter contains, among others: dismissal, and/or replacement of members of facilities, benefits, bonuses/incentives/
1. General Purpose of the Board of Directors and/or members tantiem, pension system, assessment or
VOTIVIA 2. Basic Regulations of the Board of Commissioners to the GMS. evaluation of the system and the options
MARDINNA 3. Duties, Responsibilities, and Authority g. Assist the Board of Commissioners in provided.
Non-Voting Member 4. Composition, Structure, and Membership obtaining and/or analyzing data on c. Evaluate the remuneration policy based
and Secretary Requirements prospective candidates for members of on performance, risk, fairness with peer
5. Meeting the Board of Directors from the talent pool groups, goals and long-term strategies
6. Reports and Recommendations of executives one level below the Board of the Company, fulfillment of reserves
7. Performance Evaluation of Directors. as stipulated in laws and regulations and
Age : 38 Years old
Citizenship : Indonesian 8. Closing h. Having a data base and talent pool of potential future income of the Company.
Domicile : Jakarta candidates for members of the Board of d. Evaluate the Remuneration Policy for
Basis of Appointment
Remuneration and Nomination Directors and candidates for members of Employees that requires approval/response
Board of Directors Decree No. KEP.DIR/017/2023 Committee Duties and the Board of Commissioners. from the Board of Commissioners.
Responsibilities i. Develop, implement, and analyze the e. Ensure that the Remuneration Policy is in
Educational Background criteria and procedures for dismissal of the accordance with applicable regulations
Bachelor of Economics from University of Gadjah
Mada (2008) The Remuneration and Nomination Committee Board of Commissioners and/or the Board including the Regulations of the Minister
has the following duties and responsibilities: of Directors. of State-Owned Enterprises, Regulations of
Professional Background 1. Related to Nomination Function j. Assess independent parties who will the Financial Services Authority, and other
• Group Head Performance & Remuneration (2023
- present) a. Evaluate and provide recommendations become members of the Supporting relevant prevailing laws and regulations.
• Depatment Head Performance & Career to the Board of Commissioners on the Committee of the Board of Commissioners f. Submitting evaluation results and
Development (2019-2023) Board of Directors’ proposal regarding the and provide recommendations to the recommendations to the Board of
• Depatment Head Organization Development
(2018-2019) Company’s organizational structure. Board of Commissioners. Commissioners regarding the Remuneration
• Pj. Department Head Organization Development b. Provide recommendations to the Board of 2. Related to Per formance Management Policy for the Board of Directors and/or
(May 2017) Commissioners regarding the composition Functions Board of Commissioners to be submitted
of positions of members of the Board of a. Develop or evaluate and provide input to the GMS.
Directors and/or Board of Commissioners to the Board of Commissioners regarding g. Submitting the overall Remuneration Policy
and/or Supervisory Board. the Performance Assessment Policy for for Employees to be submitted to the Board
c. Identify candidates for members of the members of the Board of Directors and/or of Directors.
Board of Directors and/or candidates for members of the Board of Commissioners. h. Conduct periodic evaluations of the
Remuneration and Nomination members of the Board of Commissioners b. P r e p a r e p r o p o s a l s f o r i n d i v i d u a l implementation of the Remuneration Policy.
Committee Charter both from within and outside the Company per formance assessment system for 4. Related to Development Function
who are eligible to be proposed/appointed members of the Board of Directors and/or a. Prepare proposals for Development
The Remuneration and Nomination Committee has as members of the Board of Directors or members of the Board of Commissioners. Programs for members of the Board of
a charter that defines its roles, responsibilities, and members of the Board of Commissioners. c. Evaluate the proposed Key Performance Directors and/or members of the Board of
scope of work. This charter serves as a guideline, d. Develop or evaluate and provide input Indicators (KPI) of individual members of Commissioners/Supervisory.
including duties with clarity, consistency, and in to the Board of Commissioners regarding the Board of Directors. b. Conducting periodic reviews of the
alignment with best practices. The work guidelines policies, criteria and qualifications required d. Assisting the Board of Commissioners in Company’s Talent Management System,
for the Remuneration and Nomination Committee in the Nomination process in accordance performance assessment of members of as well as monitoring and evaluating its
are outlined in the Remuneration and Nomination with the Company’s strategic plan. the Board of Directors and/or members implementation.
Committee Charter of PT Bank Mandiri (Persero) e. Develop a system and procedure for the of the Board of Commissioners based on c. Evaluate the system and procedure of
Tbk, updated on 31 May 2024, as stipulated by election and/or replacement of members benchmarks that have been prepared as Talent Classification conducted by the
the Decree of the Board of Commissioners No. of the Board of Directors and/or Board of assessment materials. Board of Directors.
KEP.KOM/008/2024. Commissioners to be submitted to the GMS. 3. Related to Remuneration Function d. Validating and calibrating the Talents
a. Provide recommendations to the Board of proposed by the Board of Directors to
Commissioners regarding: the Board of Commissioners/Supervisory
b. Assisting the Board of Commissioners in Board (Selected Talent) to produce a list
proposing an appropriate remuneration of Talents to be nominated by the Board
system for members and/or members of of Commissioners/Supervisory Board to the
the Board of Commissioners in the form GMS/Minister of SOEs (Nominated Talent).
PT BANK MANDIRI (PERSERO) TBK 696 697 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
REMUNERATION AND NOMINATION COMMITTEE REMUNERATION AND NOMINATION COMMITTEE
e. Evaluate the Company’s Representative Parties is the latest 3 (three) years and can be The qualifications and professional background of the Chairman and Members of the Remuneration
Candidates who will be proposed as extended 1 (one) time during 2 (two) years of and Nomination Committee are as follows.
members of the Board of Directors or tenure, by not eliminating the rights of the Board
members of the Board of Commissioners of Commissioners to terminate at any time. Remuneration and Nomination Committee Qualifications and Professional Background
of Financial Services Institutions (FSIs) in the Name Position Period Education Professional Background
Financial Conglomeration, before being Remuneration and Nomination
submitted to the GMS/Minister of SOEs. Committee Reporting M. Chatib
Basri
Chairman
and
1 January – 31
December
• Bachelor Degree in
Economics
Professional background
in finance and corporate
5. Prepare and submit an annual work plan and Member 2024 • Master of Business oversight.
budget to the Board of Commissioners to be The Remuneration and Nomination Committee Administration in Economic
determined prior to the current financial year. must report the implementation of duties, that are Development
• Ph. D in Economics
Furthermore, a copy of the annual work plan carried out for each assignment given and/or for
and budget shall be submitted by the Board any problems identified that require the attention Muliadi Member 1 January – 31 • Bachelor of Accounting Professional background
Rahardja December • Master of Business in banking and corporate
of Commissioners to the Board of Directors of of the Board of Commissioners or at least twice
2024 Administration in Finance oversight.
the SOE for their information. in 1 (one) year.
Rionald Member 1 January – 31 • Bachelor of Law Professional background in
Silaban December • Master of Law Center finance and human capital.
Remuneration and Nomination Remuneration and Nomination 2024
Committee Authority Committee Qualifications
Arif Member 1 January – 31 • Bachelor in Soil Science
and Experience Budimanta December • Master of Sains in Natural
Professional background in
banking.
The Remuneration and Nomination Committee 2024 Resources Economics
has the following authority: Members of the Remuneration and Nomination • Doctorate in Social and
Political Science
1. Communicating with the Head of Unit and Committee have at least the following
other parties in the Company to obtain qualifications: Faried Member 8 March – 31 • Master degree in Law Professional background in
information, clarification and requesting the 1. General Requirements Utomo December • Bachelor degree in Law Cabinet Secretariat of RI and
2024 corporate oversight.
required documents and reports. a. Having integrity, character and good morals.
2. Requesting the Company to conduct surveys b. Does not have personal interests/relationships Muhammad Member 8 March – 31 • Doctorate in State Professional background
Yusuf Ateh December Administrative in finance and corporate
according to the needs of the Remuneration that can cause conflict of interest against
2024 • Master of Business oversight.
and Nomination Committee. the Company. Administration (MBA) in
3. Accessing records or information about 2. Competence Requirements Business of Administration
from
employees, funds, assets and other company a. Having sufficient expertise, ability, knowledge
• Diploma 4 in Accounting
resources related to the implementation of and experience related to their duties and • Diploma 3 in Accounting
their duties. responsibilities, specifically related to the
Tedi Bharata Member 8 March – 31 • Master of Public Professional background in
4. Obtaining input and or suggestions from provisions of the Bank’s remuneration and/ December Administration human resources, information
outside parties of the Company relating to or nomination system and succession plan. 2024 • Bachelor Degree in Computer technology, and corporate
their duties. b. Able to work together and to communicate Science and Information oversight.
Management System
5. Performing other authorities granted by the well and effectively and are willing to provide
Board of Commissioners. sufficient time to carry out their duties. Votivia Non-Voting 1 – 31 Bachelor in Economy Professional background
Mardinna Member December including in human capital.
c. Have adequate knowledge of the
and 2023
Remuneration and Nomination Company’s Articles of Association, laws and Secretary
Committee Tenure regulations in the banking sector, Capital
Market, SOEs and other relevant laws and
The tenure of members of the Remuneration and regulations. Remuneration and Nomination Committee Independence
Nomination Committee as members of the Board d. Willing to increase competencies
of Commissioners, shall not be longer than the continuously through education and All members of the Remuneration and Nomination Committee who are independent parties have no
tenure of the Board of Commissioners as stipulated training. financial, management, shareholding, or familial relationships with the Board of Commissioners, the Board
in the Articles of Association and can be re-elected of Directors, and/or the Controlling Shareholders. Additionally, there are no affiliations with Bank Mandiri
for the next 1 (one) period. Whereas the tenure that could compromise objectivity or influence ability to carry out their responsibilities independently. This
of the Remuneration and Nomination Committee ensures that the Committee is upholding the principles of good corporate governance and maintaining
members from Non-Commissioner Independent integrity in its oversight of the nomination and remuneration processes.
PT BANK MANDIRI (PERSERO) TBK 698 699 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
REMUNERATION AND NOMINATION COMMITTEE REMUNERATION AND NOMINATION COMMITTEE
M.
Muliadi Rionald Arif Faried Muhammad Tedi
No. Date Agenda Qourum
Independence Aspects Chatib
Rahardja Silaban Budimanta Utomo Yusuf Ateh Bharata
Basri 6. 07 March 2024 Proposal for Bank Mandiri Management at the 2023 Annual GMS 100%
Does not have financial relations with the 7. 28 March 2024 Proposal for Independent Members of the Risk Monitoring Committee 100%
√ √ √ √ √ √ √
Board of Commissioners and Directors
8. June 2024 Proposal for Setting Targets and Governance of LTI for 2024–2026 100%
Does not have management relations in the Proposal for Subsidiary Management
√ √ √ √ √ √ √
company, subsidiaries, or affiliates
9. 13 June 2024 Proposal for Subsidiary Management 100%
Does not have shareholding relations in the
√ √ √ √ √ √ √ 10. 20 June 2024 Proposal for Adjustments to Bank Mandiri's Organizational Structure 100%
company
Does not have family relations with the 11. 18 July 2024 Proposal for Adjustments to the Board of Commissioners' Decision on 100%
Board of Commissioners, Directors and/or √ √ √ √ √ √ √ Allowances, Facilities, and Benefits for the Board of Commissioners
with fellow members of Committee and Board of Directors of Bank Mandiri
Does not serve as the management 12. 31 July 2024 Consultation on Changes to Bonus and LTI Budgets for 2024 in line 100%
in political parties, officials and in the √ √ √ √ √ √ √ with the revised 2024 RKAP
government
13. 26 September 2024 1. Discussion on Bank Mandiri Talent Pool 100%
2. HC Strategy: Progress Report & Plan for 2025–2029
Meetings of Remuneration and Nomination Committee 14. 31 October 2024 Proposal for Subsidiary Management 100%
15. 19 November 2024 Proposal for the Dismissal and Appointment of the Corporate 100%
The Remuneration and Nomination Committee holds regular meetings at least once in 3 (three) months. Secretary
The meetings can only be held if attended by at least 51% of the total committee members including
1 (one) Independent Commissioner and 1 (one) Executive in charge of the Human Resources function
or 1 (one) employee representative. Remuneration and Nomination Committee Meeting Frequency and Attendance
Name Position Total Meeting Total Attendance (%)
Decisions of the Remuneration and Nomination Committee meetings are taken based on deliberation to
M. Chatib Basri Chairman & Member 15 6 40%
reach consensus. The meeting shall be chaired by the Chairman of the Remuneration and Nomination
Committee or other member that serves as Independent Commissioner if the Chairman of the Remuneration Muliadi Rahardja Member 15 6 40%
and Nomination Committee is unable to attend.
Rionald Silaban Member 15 6 40%
Each Remuneration and Nomination Committee meeting is outlined in the minutes of the meeting, Arif Budimanta Member 15 6 40%
including dissenting opinions, which are signed by all members of the Committee present and submitted Faried Utomo Member 15 2 13%
to the Board of Commissioners.
Muhammad Yusuf Ateh Member 15 2 13%
During 2024, 15 (fifteen) meetings were held with the following agenda. Andrinof A. Chaniago* Member 7 7 100%
*) Appointed as Commissioner effective from the Annual GMS on 7 March 2024.
Remuneration and Nomination Committee Meeting Agenda
No. Date Agenda Qourum
Key Performance Indicators Achievement of the
1. 18 January 2024 Proposal for Subsidiary Management 100% Remuneration and Nomination Committee
2. 31 January 2024 Discussion on Bank Mandiri Talent 100%
The achievements of the Remuneration and Nomination Committee’s Key Performance Indicators (KPIs) in
3. 06 February 2024 Proposal for Bank Mandiri Management 100%
2024 are reflected in the successful implementation of the work plan, the quality of the recommendations
4. 22 February 2024 Proposal for Talent Pool and Governance of Long-Term Incentives (LTI) 100% provided, and the effectiveness of the communication established with the Board of Commissioners,
5. 01 March 2024 Proposal for the Remuneration of the Board of Directors and Board of 100% the Board of Directors, and Heads of related Work Units.
Commissioners for 2024, as well as Bonuses and Long-Term Incentives
(LTI) for the 2023 Financial Year
PT BANK MANDIRI (PERSERO) TBK 700 701 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
REMUNERATION AND NOMINATION COMMITTEE REMUNERATION AND NOMINATION COMMITTEE
Overall, the Committee has carried out work programs as detailed in the 2024 Remuneration and 3. Candidates for Directors and Commissioners Requirements and Criteria
Nomination Committee Work Plan. Moreover, recommendations from the Committee have been are proposed through a selection by taking
endorsed by the Board of Commissioners and considered in the decision-making process regarding into account the set requirements. The requirements and criteria for candidates of
proposals submitted by the Board of Directors. On communication, good and consistent engagement Board of Directors and/or Commissioners are
was maintained throughout 2024, including discussions on strategic issues within Bank Mandiri and closely Succession Management in accordance with the Company’s Articles of
monitoring the progress of follow-up actions executed by the Board of Directors. Association and other applicable provisions, which
In accordance with SOE Minister Regulation are as follows:
Remuneration and Nomination Committee Remuneration No. PER-3/MBU/03/2023 Article 30, the basis for 1. The person eligible as a member of the Board of
Succession Management of Directors of State- Directors and/or Commissioners is an individual
The remuneration of the Remuneration and Nomination Committee for Non-Commissioner Independent Owned Enterprises, is as follows: with legal capacity and has never been
parties is regulated in the Decree of the Board of Commissioners No. KEP.KOM/003/2023 dated 13 1. Succession management is the process of declared bankrupt or convicted which cause
September 2023 concerning Remuneration of Supporting Organs of the Board of Commissioners of PT selecting SOE Directors from the Talent Pool of bankruptcy of a company, or an individual
Bank Mandiri (Persero) Tbk and regulated in the Letter of Assignment as a member of the Committee the Ministry of SOEs or other sources determined who has never been sentenced for criminal
under the Board of Commissioners issued by Bank Mandiri. by the Minister. offense which harm the State treasury within 5
2. Succession management is carried out by the (five) years prior to his/her appointment, one or
No. Description Non-Commissioner Committee Members Ministry of SOEs through the Fit and Proper Test the other by taking into account the prevailing
mechanism by the Succession Committee laws and regulations.
1. Salary/Honorarium At most 20% of President Director’s Salary
and/or considering the results of Assessments 2. Does not have family relations to third degree,
2. Post-Employment Not provided from Professional Institutions. both horizontally or vertically nor by marriage
Compensation (in laws) with other Directors or Commissioners.
3. Holiday Allowance In accordance with Bank Mandiri employee stipulation Procedures 3. Does not listed in the banking blacklist as
determined by bank supervisory authorities.
4. Bonus/Tantiem Not provided
In the Nomination function, the Bank Mandiri 4. Has good integrity, in the sense of:
5. Facilities Remuneration and Nomination Committee a. Having good character and morals.
- Transportation Allowance Not provided performs the following procedures: b. Complying with prevailing laws and
1. Develop the composition and process of regulations.
- Health Provided as per the Bank’s Internal rules
nominating the Directors and/or Commissioners. c. H a v i n g h i g h c o m m i t m e n t t o t h e
- Employment Provided as per the Bank’s Internal rules 2. Formulate policies and criteria of nominating development of sound bank operations.
- Business Trips In accordance with Bank Mandiri employee stipulation/equivalent to
process of candidates of Directors and/or d. Deemed fit and proper to be a member of
Group Head Commissioners. Board of Directors and/or Commissioners.
3. Identify candidates who meet the criteria. 5. Integrity assessment is conducted by evaluating
4. Assist the performance assessment of the Board the candidates in the sense that they have
BOARD OF DIRECTORS processes for the nomination and remuneration of Directors and/or Board of Commissioners. never done any of the following:
SUCCESSION POLICY of the Board of Commissioners and/or Directors. 5. Develop capacity building programs for the a. Banking manipulation and practices that
This system aims to ensure transparency, merit- Directors and/or Commissioners. deviate from banking regulations.
Bank Mandiri’s succession policy for the Board based selection, and alignment with regulatory 6. Review and propose candidates that fulfils
of Directors is guided by the Minister of SOE requirements. the requirements as Commissioners and/
Regulation No. PER-3/MBU/03/2023 regarding or prospective Directors to the Board of
the Organs and Human Resources of State- Basic Principles Commissioners for submission to the GMS.
Owned Enterprises. One of the core duties of the 7. The selection process is carried out prior to the
Remuneration and Nomination Committee is to Requirements for Board of Directors and Board of tenure ends or is requested by the Board of
develop a comprehensive nomination system Commissioners. Commissioners, or if there is a vacancy.
for the selection of members of the Board of 1. Candidates for Directors and Commissioners
Commissioners and/or Directors. This nomination must meet the requirements determined in
system forms an integral part of the Company’s the Company’s Articles of Association and the
Good Corporate Governance Policy and serves applicable laws and regulations.
as a key reference for the Board of Commissioners 2. Candidacy and Candidate Proposal for Board
and the GMS in determining the appropriate of Directors and Board of Commissioners.
PT BANK MANDIRI (PERSERO) TBK 702 703 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
REMUNERATION AND NOMINATION COMMITTEE REMUNERATION AND NOMINATION COMMITTEE
b. Actions categorized as non-fulfilment The candidates for the Board of Directors may
of commitments to Bank Indonesia or be proposed by the Board of Commissioners Board of GMS
Remuneration Commissioners Series A FSA
Government. following a thorough assessment, and if deemed
and Dwiwarma
c. Actions categorized as beneficial to Owner, eligible, the candidates can be recommended Nomination Shareholders
Management, Employees, and or other to the Minister of SOEs. Nominees for the position Committee
parties that may detrimental or reduce of Director must fulfill both formal and additional
bank’s profit. requirements as stipulated by PER-3/MBU/03/2023
d. Actions categorized as violation of the on the Organs and Human Resources of State-
provisions related to banking prudential Owned Enterprises, and OJK Regulation No. 33/
principles. POJK.04/2014 regarding the Board of Directors • Reviewing the • Evaluation of Appoinment • Conduct Fit and
e. Actions by Management and Executives and Board of Commissioners of Issuers or Public Prepare and Proposal of the the Fullfilment of and Succession Proper Test
propose Remuneration Requirements of of Directors • Approval of
categorized as not independent. Companies. Moreover, all candidates must Recommendations and Nomination Candidates for the Company’s
6. Fulfil the competence criteria, in the sense of successfully pass the Fit and Proper Test conducted for Board Committee Members of the Management
having: by the OJK. of Directors • Proposing Board Board of Directors Candidate
Succession of Directors • Approval of
a. Adequate knowledge in Banking.
Succession to Board of Directors
b. Experience and expertise in Banking and Since 2021, Bank Mandiri submitted a list of top Series A Dwiwarma Succession
or Financial Institution. talent employees at the BoD-1 level to the Ministry Shareholders
c. Ability to perform strategic management of SOEs. The Ministry of SOEs will then evaluate
for the development of sound Banks. the list and assign an accredited institution to
d. The ability to perform strategic management conduct the talent assessment for prospective Remuneration and Nomination of Commissioners. This includes the design of
to develop a sound Bank Directors. Candidates who receive a positive Committee Activities in 2024 salary/honorarium structures, benefit packages,
7. Other than the above criteria, the following recommendation from the Assessor Service and a bonus (tantiem) system for 2024, ensuring
additional criteria are also required: Company are reported by the Remuneration In line with the duties and functions outlined in competitive and fair compensation aligned
a. Having leadership skill supported by and Nomination Committee to the Board of the Bank Mandiri Remuneration and Nomination with industry standards and the Company’s
knowledge in economics, accounting Commissioners for consideration as nominees for Committee Charter, in 2024 the Remuneration performance goals.
and law. submission to the GMS. and Nomination Committee has provided
b. For the Board of Commissioners, require recommendations and proposals for candidates 2025 Work Plans of the Remuneration
having experience in banking or other who meet the qualifications as Members of the and Nomination Committee
financial institution supervisory. Board of Commissioners and Directors to the Board
c. For the Board of Directors, require having at of Commissioners for submission to the GMS. These At the end of 2024, the Remuneration and
least 3 (three) years’ experience as Senior recommendations were developed through Nomination Committee has prepared a 2025 work
Management in banking or other financial a comprehensive process that involved the plan and has obtained approval from the Board of
institutions. formulation of policies, criteria, and qualifications Commissioners. The work plan of the Remuneration
necessary for the nomination of prospective and Nomination Committee in 2025 is divided
members of the Board of Commissioners and into several activities, namely activities related
Directors, aligning with the strategic direction of to the functions of Nomination, Remuneration,
the Company. The Committee also supported discussion of certain issues and internal activities
the Board of Commissioners by gathering and of the Remuneration and Nomination Committee.
analyzing data on potential candidates from the The work plan is one of the KPIs that is the basis for
pool of top executive talent one level below the assessing the effectiveness of the Remuneration
Board of Directors, as well as identifying qualified and Nomination Committee’s performance during
individuals for the Board of Commissioners. 2025.
Apart from the nomination process, the
Remuneration and Nomination Committee has also
provided support to the Board of Commissioners
in developing an appropriate remuneration
system for the Board of Directors and the Board
PT BANK MANDIRI (PERSERO) TBK 704 705 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
RISK OVERSIGHT COMMITTEE RISK OVERSIGHT COMMITTEE
2. The composition of the Risk Oversight b. Have at least 2 (two) years of work
Committee membership is at least 1 (one) experience in risk management.
Independent Commissioner as Chairman 5. Members of the Board of Directors of the
and concurrently an experienced member in Company and other banks are prohibited
Bank Mandiri Board of Commissioners has established the Risk finance, risk management, and/or business, 1 from becoming members of the Risk Oversight
(one) Non-Commissioner Independent Party Committee.
Oversight Committee to support its supervisory duties and
who has expertise in finance, and 1 (one) 6. Independent Commissioners and Non-
responsibilities, particularly in providing guidance and advisory to Non-Commissioner Independent Party who Commissioners who are members of the Risk
the Board of Directors. The primary objective of the Risk Oversight has expertise in risk management. Oversight Committee are at least 51% (fifty
Committee is to ensure that the Bank’s risk management 3. Members of the Risk Oversight Committee from one percent) of the total members of the Risk
Non-Commissioners Independent Parties are Oversight Committee.
frameworks, procedures, and methodologies remain robust considered to have expertise in finance by 7. The Chairman of the Risk Oversight Committee
and adequate. The Committee aims to maintain the Bank’s meeting the following criteria: can only concurrently serve as chairman of the
business activities within acceptable risk parameters, effectively a. Have knowledge in economics, finance Committee at most 1 (one) other Committee.
and/or banking. Have at least 5 (five) years 8. In carrying out its daily duties, the Committee
mitigating potential threats while optimizing opportunities that of work experience in economics, finance, may be assisted by staff and/or Committee
align with the Bank’s strategic objectives. As such, business and/or banking. Secretaries appointed based on the resolution
operations are conducted in a manner that is both controlled b. Have at least 5 (five) years of work of the Risk Oversight Committee meeting.
experience in economics, finance, and/
and beneficial to the Bank’s long-term growth and stability. or banking. As of 31 December 2024, the following are
4. Members of the Risk Oversight Committee composition of the Risk Oversight Committee’s
from Non-Commissioners Independent Parties membership appointed based on the Decree of
are considered to have expertise in risk the Board of Directors No. KEP.DIR/039/2024 dated
management by meeting the following criteria: 22 May 2024 regarding the Determination of Risk
a. Have knowledge in risk management; and/ Oversight Committee Membership:
Legal Basis of Establishment 7. Board of Commissioners Decree No. KEP. or
KOM/014/2024 dated 27 December 2024
The establishment of the Committee is guided by on the Membership Composition of the Risk Oversight Committee Composition
and refers to the prevailing laws and regulations as Audit Committee, Risk Oversight Committee, Position in the
well as banking best practices in Indonesia, such as: Integrated Governance Committee and Name Position in the Company Period
Committee
1. SOE Minister Regulation No. PER-2/MBU/03/2023 Remuneration and Nomination Committee of
Muliadi Rahardja Chairman & Member Independent Commissioner 2022 - 2027
on Guidelines for Governance and Significant PT Bank Mandiri (Persero) Tbk.
Corporate Activities of State-Owned Enterprises; 8. Decree of the Board of Directors No. KEP. Loeke Larasati Agoestina Member Independent Commissioner 2020 - 2025
2. SOE Minister Regulation No. PER-3/MBU/03/2023 DIR/039/2024 dated 22 May 2024 on the Heru Kristiyana Member Independent Commissioner 2023 - 2028
on Organs and Human Resources of State- Determination of Membership of the Risk
Owned Enterprises. Oversight Committee of PT Bank Mandiri Arif Budimanta Member Commissioner 2020 - 2025
3. P O J K N o . 1 7 / P O J K . 0 3 / 2 0 1 4 o n t h e (Persero) Tbk. Tedi Bharata* Member Commissioner 2024 - 2029
Implementation of Integrated Risk Management
Caroline Halim Member Independent Party 2021 - 2026
for Financial Conglomerates. Structure, Membership and Profile
4. POJK No. 45/POJK.03/2020 concerning Financial of the Risk Oversight Committee Taufik Hidayat** Member Independent Party 2024 - 2029
Conglomerates; *) Appointed as Commissioner effective from the Annual GMS on 7 March 2024.
**) Appointed as Member of the Risk Oversight Committee effective 01 April 2024.
5. POJK No. 17 of 2023 on the Implementation of The structure and membership of the Risk Oversight
Corporate Governance for Commercial Banks. Committee are as follows:
6. Bank Mandiri Articles of Association and its 1. The Risk Oversight Committee consists of at
amendments. least 3 (three) members from Independent
Commissioners and Non-Commissioners
Independent Parties.
PT BANK MANDIRI (PERSERO) TBK 706 707 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
RISK OVERSIGHT COMMITTEE RISK OVERSIGHT COMMITTEE
Risk Oversight Committee Profile that the Risk Oversight Committee performs its c. Other reports related to the management
oversight functions effectively, promoting robust of 10 (ten) types of risk, namely Credit Risk,
The profile of the Risk Oversight Committee members as members of the Board of Commissioners is risk governance and enhancing the Bank’s overall Market Risk, Operational Risk, Liquidity Risk,
presented in Chapter 3 Profile of the Board of Commissioners in this Annual Report. risk management practices. Legal Risk, Compliance Risk, Reputation
Risk, Strategic Risk, Intra Group Transaction
The following is profile of the Risk Oversight Committee members as non-Commissioners, independent The Charter includes: Risk, and Insurance Risk.
parties. 1. General Purpose d. General credit policies and other obligations
2. Basic Regulations required by the Regulator to be submitted
3. Duties, Responsibilities and Authority to the Board of Commissioners by the Board
4. Composition, Structure and Membership of Directors.
Requirements, and Tenure 3. Providing recommendations to the Board of
5. Meeting Commissioners for:
CAROLINE HALIM TAUFIK HIDAYAT
Member of Risk Member of 6. Reports and Recommendations a. Items that can support an increase in the
Oversight Committee, Risk Oversight 7. Performance Evaluation effectiveness of the implementation of
Independent Party Committee,
8. Closing risk management in the Company and
Independent Party
Financial Services Institutions within the
Risk Oversight Committee Financial Conglomerates.
Duties and Responsibilities b. Conformity between the Company’s risk
Age : 62 Years old Age : 58 Years old
Citizenship : Indonesia
management policies and integrated
Citizenship : Indonesia
Domicile : Jakarta The duties and responsibilities of the Risk Oversight risk management policies with the
Period of Assignment Committee include: implementation of these policies to ensure
02 August 2021 – Present Period of Assignment
1. Monitoring and evaluating: that the Company has managed risks
01 April 2024 – Present
Educational Background a. Conformity between the risk management adequately.
Bachelor of Accounting from University of Indonesia Educational Background policy and the Company’s integrated c. Implementation of work plans and duties of
(1987)
risk management policy and the the Risk Oversight Committee, Integrated
• Bachelor’s degree in Development Economics
Legal Basis of Appointment from Universitas Negeri Jember (1989) implementation of the policy. Risk Management Committee, Risk
Appointed as member of the Risk Oversight • Master’s degree in Management from Universitas b. Implementation of the work plan and Management Unit, as well as Integrated
Committee as of 02 August 2021 pursuant to the Gadjah Mada (1999) duties of the Risk Management Committee, Risk Management Unit.
Board of Directors Decree No. KEP.DIR/037/2021.
Legal Basis of Appointment Integrated Risk Management Committee, 4. Conducting regular meetings with relevant
Professional Background Appointed as member of the Risk Oversight Risk Management Work Unit, and Integrated work units to discuss matters that are within
• Member of Audit Committee & Member of Committee as of 01 April 2024 pursuant to the Board Risk Management Work Unit of the the scope of supervision.
Risk Oversight Committee of PT Bank Sahabat of Directors Decree No. KEP.DIR/039/2024.
Sampoerna (2020 -July 2021) Company. 5. Reporting the results of monitoring and review
• Member of Audit Committee & Member of Risk Professional Background c. Adequacy of the process of identifying, periodically, as well as providing input on
Oversight Committee of PT Rabobank International measuring, monitoring, controlling and risk matters that need to be considered by the
Indonesia (2018 –2020) • Executive Business Officer - B Bank Mandiri (2022-
• Group Head Risk Management PT Bank QNB 2024) management information systems. Board of Commissioners.
Indonesia Tbk (2012 –2017) • Group Head Special Asset Management 3 Bank d. The Company’s compliance with the 6. Developing the Risk Oversight Committee
• Group Head Risk Management PT Bank ICB Mandiri (2019-2022) Articles of Association, Bank and Capital Charter and conduct a review as needed, at
Bumiputera Tbk (2010 – 2011) • Department Head Loan Recovery 2 Bank Mandiri
• Group Head Credit Risk Analytic PT CIMB Niaga (2017-2019) Market Supervisory Authority regulations, as least every 2 (two) years.
(1988 – 2010) • Department Head Strategic Planning & well as other laws and regulations related
Development Bank Mandiri (2017) to risk management. Risk Oversight Committee Authority
• Department Head Loan Workout 2 Bank Mandiri
(2016-2017)
2. Carrying out monitoring and review of:
a. Risk Profile Report, bank only and The Risk Oversight Committee has the authority to:
Risk Oversight Committee Charter consolidated. 1. Communicate with the Head of Work Unit
b. The Bank Rating Report of risk-based, bank and other parties in the Company to obtain
In fulfilling its duties and responsibilities, the Risk Oversight Committee of Bank Mandiri operates under only and consolidated. information, clarification and request needed
a formal Risk Oversight Committee Charter, which was most recently updated on 31 May 2024 in documents and reports.
accordance with the Decree of the Board of Commissioners No. KEP.KOM/007/2024. The Charter provides
a comprehensive framework of the Committee ’s roles and responsibilities. These provisions ensure
PT BANK MANDIRI (PERSERO) TBK 708 709 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
RISK OVERSIGHT COMMITTEE RISK OVERSIGHT COMMITTEE
2. Access records or information about employees, Education Qualification and Risk Oversight Committee Qualifications and Professional Background
funds, assets and other company resources Work Experience of Risk Name Position Period Education Professional Background
related to the implementation of their duties. Oversight Committee
Muliadi Chairman & 8 March – 31 • Bachelor of Accounting Professional background in
3. Obtain a Risk Profile Report, Bank Soundness Requirements for members of the Risk Oversight
Rahardja Member December 2024 • Master of Business banking and corporate oversight.
Report, and other reports related to the Committee are as follows: Administration in Finance
application of risk management, both 1. General Requirements
Loeke Larasati Member 1 January – 31 • Bachelor of Law Professional background in law
individually and Consolidated with Subsidiaries. a. Having integrity, character and good morals. Agoestina December 2024 • Master Degree in and banking.
4. Obtain input and or suggestions from outside b. Does not have personal interests/relationships Management
parties of the Company relating to their duties. that can cause conflict of interest against
Heru Kristiyana Member 21 August - 31 • Bachelor in Law Professional background in
5. Perform other authorities granted by the Board the Company. December 2024 • Master in Management banking supervision.
of Commissioners. 2. Competency Requirements
Arif Budimanta Member 1 January – 31 • Bachelor in Soil Science Professional background in law
a. Having sufficient expertise, ability, December 2024 • Master of Science in and banking.
Risk Oversight Committee Tenure knowledge and experience related to their Natural Resources
duties and responsibilities. Economics
• Doctorate in Social and
The tenure of members of the Risk Oversight b. Having sufficient knowledge to read and Political Science
Committee shall not be longer than the term understand financial statements and reports
of office of the Board of Commissioners as related to monitoring the implementation of Tedi Bharata Member 8 March – 31 • Master of Public Professional background in
December 2024 Administration human resources, information
stipulated in the Articles of Association and may banking risk management policies. • Bachelor Degree in technology, and corporate
be re-elected for the next 1 (one) period. The c. Able to work together and have the ability Computer Science oversight.
term of service of members of the Risk Oversight to communicate well and effectively and and Information
Management System
Committee originating from Non-Commissioners are willing to provide sufficient time to carry
Independent Parties is a maximum of 3 (three) out their duties. Caroline Halim Member 1 January – 31 Bachelor Degree in Professional background in
December 2024 Accounting banking, risk management and
years and can be reappointed for a maximum d. Having adequate knowledge of the
audit.
of 2 (two) years, without prejudice to the right of Company’s Articles of Association, laws and
the Board of Commissioners to dismiss them at regulations in the banking sector, Capital Taufik Hidayat Member 1 April – 1 • Bachelor's degree in Professional background in
December 2024 Development Economics banking, risk management,
any time. Market, SOEs and other relevant laws and • Master's degree in business, and supporting functions.
regulations. Management
If a member of the Board of Commissioners who e. Willing to enhance competencies
is the Chairman of the Risk Oversight Committee continuously through education and
resigns prior to his term of service as Commissioner training.
of the Company, the Chairman of the Risk Risk Oversight Committee Independence
Oversight Committee is replaced by another The qualifications and professional background of
Independent Commissioner. If the term of service the Chairman and Members of the Risk Oversight All members of the Risk Oversight Committee who are independent parties do not have any financial,
as the Board of Commissioners ends, then the Committee are as follows. managerial, shareholding, or familial ties with the Board of Commissioners, the Board of Directors, and/
term of service as a member of the Risk Oversight or the Controlling Shareholders. Moreover, there are no affiliations or relationships with the Bank that
Committee also ends. could compromise independence or affect ability to perform the duties independently. This ensures
that the Committee operates with objectivity and integrity, providing oversight and fostering strong risk
Risk Oversight Committee members from Non- governance in line with the principles of Good Corporate Governance.
Commissioners Independent Parties are given
a monthly honorarium, the amount of which is
determined by the Board of Commissioners while
still referring to the prevailing laws and regulations
and taking into account the Company’s
capabilities.
PT BANK MANDIRI (PERSERO) TBK 710 711 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
RISK OVERSIGHT COMMITTEE RISK OVERSIGHT COMMITTEE
Loeke No. Date Agenda Quorum
Muliadi Heru Tedi Arif Caroline Taufik
Independence Aspects Larasati
Rahardja Kristiyana Bharata Budimanta Halim Hidayat 8. 25 April 2024 Strategy & Performance of Commercial Banking 100%
Agoestina
9. 02 May 2024 Market Risk & Liquidity Risk Report as of March 2024 100%
Does not have financial relations
with the Board of Commissioners √ √ √ √ √ √ √ 10. 16 May 2024 Strategy and Performance of Treasury 100%
and Directors
11. 21 May 2024 Write-Off of Retail Loans as of Q1/2024 100%
Does not have management
relations in the company, √ √ √ √ √ √ √ 12. 13 June 2024 Liquidity Management of Subsidiaries 100%
subsidiaries, or affiliates
13. 20 June 2024 • Outstanding Legal Cases as of Q1/2024 100%
Does not have shareholding • Performance of Corporate Banking as of Q1/2024
√ √ √ √ √ √ √
relations in the company • Report on Watchlist Debtors and SOEs as of Q1/2024
Does not have family relations 14. 04 July 2024 Asset Optimization (Abandoned Properties & Non-Abandoned Fixed 83.3%
with the Board of Commissioners, Assets of the Bank)
√ √ √ √ √ √ √
Directors and/or with fellow
members of Committee 15. 23 July 2024 • Proposal for the Provision of Funds to Related Parties for Subsidiaries 100%
• Proposal for Corporate Actions of Subsidiaries
Does not serve as the
management in political parties, √ √ √ √ √ √ √ 16. 08 August 2024 • Progress on Financial Conglomerate Business in the Retail Segment 100%
officials and in the government • Progress of Watchlist Debtors with Yellow Classification as of Q2/2024
17. 22 August 2024 • Performance of Special Asset Management as of Semester I/2024 100%
• Anti-Fraud Strategy (SAF) Report for Semester I/2024
Risk Oversight Committee Meetings
18. 12 September 2024 • Proposal for the Provision of Funds to Related Parties for Subsidiaries 85.7%
• Customer Care Management
Risk Oversight Committee Meeting is held at least once a month. Risk Oversight Committee Meeting is
considered valid if it is attended by at least 51% of members including one Commissioner and Independent 19. 19 September 2024 Results of the Risk Maturity Index (RMI) for 2024 85.7%
Party. 20. 10 October 2024 Update on Macroeconomic Conditions 85.7%
21. 17 October 2024 Outstanding Legal Cases as of Q3/2024 100%
Agenda of Risk Oversight Committee Meetings
22. 31 October 2024 Performance of Overseas Branch Offices (KLN) as of Semester I/2024 100%
In 2024, 27 (twenty-seven) meetings were held with the following date of implementation, agenda and 23. 7 November 2024 • Proposal for the Update to the 2024 Recovery Plan & Resolution Plan 85.7%
meeting participants. • Management and Performance of KUR as of Q3/2024
24. 21 November 2024 • Proposal for the Sustainable Finance Action Plan (RAKB) for 2025–2029 100%
Risk Oversight Committee Meeting Agenda • Proposal for Funding to Related Parties for Subsidiaries
No. Date Agenda Quorum 25. 28 November 2024 Impact and Mitigation Measures by Mandiri Capital Indonesia regarding 100%
Investree and Koinworks, as well as Progress on the Merah Putih Fund
1. 18 January 2024 Outstanding Legal Case as of Q4/2023 100%
26. 11 December 2024 • Wholesale Debtors with Limits Above Rp 3 Trillion and Watchlist Debtors 857%
2. 06 February 2024 Proposal for Corporate Actions of Subsidiaries 85.7% as of Q3/2024
• Proposal for the Cybersecurity Risk Management Framework
3. 15 February 2024 • Write-Off of Wholesale Loans for 2023 100%
• Progress on Resolving Outstanding Insurance/Credit Guarantee Claims 27. 27 December 2024 Proposal for the Use of the Principal Write-Off Ceiling for MSME Debtors 100%
in accordance with PP No. 47/2024
4. 29 February 2024 Proposal for Additional Pension Fund Benefits for 2024 100%
5. 06 March 2024 • Condition of Watchlist Debtors and SOE Debtors as of Q4/2023 85.7%
• Proposal for the Update to the Risk Acceptance Statement (RAS)
for 2024
6. 21 March 2024 Anti-Fraud Strategy (SAF) Report for Semester II/2023 100%
7. 04 April 2024 • Performance of Regions in 2023 100%
• Performance and Strategy of Subsidiaries
PT BANK MANDIRI (PERSERO) TBK 712 713 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
RISK OVERSIGHT COMMITTEE RISK OVERSIGHT COMMITTEE
No. Description Non-Commissioner Committee Members
1. Salary/Honorarium At most 20% of President Director’s Salary
Meeting Frequencies and Attendance of Risk Oversight Committee
2. Post-Employment Not provided
Name Position Total Meeting Total Attendance (%) Compensation
Muliadi Rahardja Chairman & Member 27 27 100 3. Holiday Allowance In accordance with Bank Mandiri employee stipulation
Loeke Larasati Agoestina Member 27 27 100 4. Bonus/Tantiem Not provided
Heru Kristiyana Member 27 25 92.6 5. Facilities
Arif Budimanta Member 27 26 96.3 - Transportation Allowance Not provided
Tedi Bharata* Member 10 7 70.0 - Health Provided as per the Bank’s Internal rules
Andrinof A. Chaniago** Chairman & Member Member 5 5 100 - Employment Provided as per the Bank’s Internal rules
Nawal Nely** Member 5 4 80.0 - Business Trips In accordance with Bank Mandiri employee stipulation/equivalent to
Group Head
Caroline Halim Member 27 27 100
Taufik Hidayat Member 21 21 100
Activities Report of the Risk The following were activities of the Risk Oversight
*) Appointed as Commissioner effective from the Annual GMS on March 7, 2024.
**) The term of office ends effectively from the Annual GMS on March 7, 2024.
Oversight Committee in 2024 Committee in 2024:
1. Held 27 (twenty seven) Risk Oversight
The Risk Oversight Committee has effectively Committee Meetings, including compiling and
Key Performance Indicators Risk Oversight Committee performed its duties and responsibilities according documenting Meeting Minutes.
Achievement of Risk Remuneration to the Risk Oversight Committee Charter. The 2. Held 100 (one hundred) Internal Discussions,
Oversight Committee Committee adhered to the principles of Corporate Discussions with related Work Units, as well as
The remuneration of the Risk Oversight Committee Governance in accordance with prevailing Joint Discussions with the Audit Committee,
The achievement of the Risk Oversight Committee’s of Independent Non-Commissioners is regulated regulations throughout its oversight processes. including compiling and documenting Minutes
Key Performance Indicators (KPIs) in 2024 can be in the Decree of the Board of Commissioners The Committee’s activities were also aligned with of Discussion.
seen through the successful implementation of No. KEP.KOM/003/2023 dated 13 September the 2024 work plan, which was approved by the 3. Reviewed more than 25 (twenty five) reports,
its work plan, the quality and effectiveness of the 2023 concerning Remuneration of Supporting Board of Commissioners. including Risk Profile Report, Bank Soundness
recommendations provided, and the strength Organs of the Board of Commissioners of PT Bank Rating Report, Debtor Report with Credit Limit of
of communication established with the Board of Mandiri (Persero) Tbk and regulated in the Letter The 2024 work plans of the Risk Oversight over Rp3 trillion individually, Wholesale Segment
Commissioners, the Board of Directors, and Heads of Assignment as a member of the Committee Committee are divided into 2 (two) activities, Watchlist Debtor Report, and Anti-Fraud Strategy
of related Work Units. under the Board of Commissioners issued by Bank namely Mandatory/Regular and Non-Regular as Realization Report.
Mandiri. follows: 4. Reviewed more than 20 (twenty) Proposals
Overall, the Committee has effectively executed 1. Mandatory/Regular, which includes review from the Board of Directors requiring written
work programs as outlined in the 2024 Risk of Risk Profile Report, review of Bank’s Rating approval from the Board of Commissioners,
Oversight Committee Work Plan. Moreover, Report, review of Anti-Fraud Strategy Realization including Proposals for the Provision of Funds
recommendations issued by the Risk Oversight Report, review of Corporate Work & Budget to Related Parties, Corporate Actions, the Work
Committee have been endorsed by the Board Plans and Bank Business Plan, implementation Plan & Budget (RKAP) and Bank Business Plan
of Commissioners and considered in the decision- of Compliance, management of the Bank’s 8 (RBB) along with their revisions, the Sustainable
making process regarding proposals presented (eight) Risks, and Internal Activities of the Risk Finance Action Plan (RKAB), Updates to the
by the Board of Directors. On communication, Oversight Committee. Recovery Plan & Resolution Plan, and Internal
good, consistent, and proactive engagement 2. Non-Regular, which includes the concern Bank Policies. Prepared 4 (four) quarterly
were maintained in 2024, including discussions and focus of the Risk Oversight Committee activity reports for the Committee, which were
on risk-related issues at Bank Mandiri and close on certain issues regarding risk management, submitted to the Board of Commissioners.
monitoring of the progress on follow-up actions particularly related to business & loan, IT and
implemented by the Board of Directors. operations, as well as GRC.
PT BANK MANDIRI (PERSERO) TBK 714 715 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
RISK OVERSIGHT COMMITTEE
INTEGRATED GOVERNANCE
COMMITTEE
5. Conducted 6 (six) site visits, including the Risk Oversight Committee
preparation of Site Visit Reports, to Bank Mandiri Work Plans for 2025
Dili-Timor Leste (February 26–28, 2024), PT
Mandiri Tunas Finance (May 8, 2024), PT Mandiri At the end of 2024, the Risk Oversight Committee
Utama Finance (May 8, 2024), Sorong Area - has prepared a 2025 work plan and has obtained The Integrated Governance Committee is responsible for
Region XII (June 6–7, 2024), the CISO Office approval from the Board of Commissioners. The supporting the Board of Commissioners in supervising the
(June 5, 2024), and Sentra Mandiri Soeroso 2025 Risk Oversight Committee work plan is divided implementation of good governance across all Financial Service
(October 10, 2024). into 2 (two) activities, namely Mandatory/Regular
6. Prepared a Risk Oversight Committee Work and Non-Regular as follows: Institutions (FSIs) within the Bank Mandiri Financial Conglomerate.
Plan for 2025. 1. Mandatory/Regular, which includes review of This oversight aligns with the Integrated Governance Guidelines
7. All members of the Committee have Risk Profile Reports, Bank Soundness Reports, and includes monitoring the Board of Directors› compliance
participated in at least 1 (one) competency Debtor Reports with Limits above Rp3 Trillion,
development activity related to Banking / Risk Wholesale Debtor Reports Watchlist Category,
with their duties and responsibilities. Furthermore, the Committee
Management. Stress Test Results, Anti-Fraud Strategy provides strategic advice and recommendations to the Board
Realization Reports, Realization of Company of Directors, focusing on the effective implementation and
Work Plans & Budgets (RKAP) and Bank Business
Plans (RBB), Sustainable Finance Action Plan
continuous evaluation of the Integrated Governance Guidelines,
(RAKB), implementation of Compliance, as well as suggesting areas for improvement.
management of 8 (eight) types of Bank Risk,
and Internal Activities of the Risk Oversight
Committee.
2. Non-Regular, which includes matters that are
the concern and focus of the Risk Oversight
Committee, including business and credit, Integrated Governance 8. Decree of the Board of Commissioners No.
operations & IT, and GRC. Committee Appointment Basis KEP.KOM/014/2024 dated 27 December 2024
on the Composition of Audit Committee
The work plan is one of KPIs that serves as a basic The establishment of the Integrated Governance Membership, Risk Oversight Committee,
of performance effectiveness assessment of the Committee refers to the prevailing laws and Integrated Governance Committee and
Risk Oversight Committee in 2025. regulations as well as banking best practices in Remuneration and Nomination Committee
Indonesia, as follows: of PT Bank Mandiri (Persero) Tbk.
1. SOE Minister Regulation No. PER-3/MBU/03/2023 9. Board of Directors Decree No. KEP.DIR/074/2024
on Organs and Human Resources of State- dated 30 December 2024 on Determination of
Owned Enterprises. Membership of the Integrated Governance
2. SOE Minister Regulation No. PER-2/MBU/03/2023 Com
on Guidelines of Governance and Significant
Corporate Activities of State-Owned Enterprises. Structure, Membership and
3. POJK No. 33/POJK.04/2014 on the Board of Profile of the Integrated
Directors and Board of Commissioners of Issuers Governance Committee
or Public Companies.
4. POJK No. 18/POJK.03/2014 dated November The Integrated Corporate Governance Committee
18, 2014 on the Implementation of Integrated membership consists of at least:
Governance for Financial Conglomerates. 1. An Independent Commissioner who acts as
5. POJK No. 45/POJK.03/2020 on Financial President Commissioner of the Company and
Conglomerates. serves as Chairman of one of the committees in
6. POJK No. 17/2023 on the Governance the Company, as chairman and concurrently
Implementation for Commercial Banks. member.
7. Bank Mandiri Articles of Association and
amendments.
PT BANK MANDIRI (PERSERO) TBK 716 717 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
INTEGRATED GOVERNANCE COMMITTEE INTEGRATED GOVERNANCE COMMITTEE
2. Independent Commissioner representing and appointed from Financial Services Authority in the
Financial Conglomeration, as a member. Integrated Governance Committee Profile
3. At least one Non-Commissioner Independent Party, as a member.
4. Member of the Sharia Supervisory Board of Bank Syariah Indonesia, as a member of the Independent The profile of the Integrated Governance Committee members as members of the Board of Commissioners
Commissioner. is presented in Chapter 3 (three) Profile of the Board of Commissioners, Chapter 5 (five) sub section Audit
5. Membership in the Integrated Governance Committee representing and appointed from the Financial Committee and Risk Oversight Committee in this Annual Report.
Conglomeration in accordance with the needs of the Financial Conglomeration.
6. Other committee members who are not members of the Board of Commissioners, are not members The following is profile of the Integrated Governance Committee members as representatives from LJK
of the Integrated Governance Committee, but may be assigned to assist the duties of the Integrated in the Financial Conglomerate.
Governance Committee.
7. Membership of Independent Commissioners, Non-Commissioners of Independent Parties, and
members of the Sharia Supervisory Board in the Integrated Governance Committee of the Financial
Conglomeration is not counted as concurrent positions.
8. The number and composition of members of the Integrated Governance Committee are adjusted
to the needs of the Financial Conglomeration, as well as the efficiency and effectiveness of the
implementation of the duties of the Integrated Governance Committee by taking into account at
least the representation of each financial services sector.
As of 31 December 2024, the composition of the Integrated Governance Committee’s membership BOEDI ARMANTO
appointed based on the Decree of the Board of Directors No. KEP.DIR/040/2024 dated 22 May 2024 Member of Integrated
regarding the Determination of Integrated Governance Committee Membership, is as follows: Governance
Committee
Integrated Governance Composition as of 31 December 2024
Position in the
Name Position in Bank Mandiri & Other Companies Period
Committee
Age : 65 Years old • Deputy Commissioner of Banking Supervision IV of
M. Chatib Basri Chairman & President Commissioner/ Independent 2024 - 2029 Citizenship : Indonesian the Financial Services Authority (2017-2017)
Member • Acting Deputy Commissioner of Banking
Period of Assignment Supervision IV Financial Services Authority (2016-
Zainudin Amali Member Vice President Commissioner/ Independent 2023 - 2028 27 June 2023 – Present 2017)
• Deputy Commissioner of Banking Supervision II of
Loeke Larasati Agoestina Member Independent Commissioner 2020 - 2025 Educational Background the Financial Services Authority (2015-2017)
• Master of Agronomy of Bogor Agricultural Institute • Head of Department of Supervision Development
Muliadi Rahardja Member Independent Commissioner 2022 - 2027
• Master of Applied Economics University of and Crisis Management of the Financial Services
Heru Kristiyana Member Independent Commissioner 2023 - 2028 Minnesota Authority (2014-2015)
• Doctor of Economics, University of Indonesia • Head of Department of Development, Supervision
Taufik Hidayat Member Independent Party 2024 - 2029 and Crisis Management of Bank Indonesia (2013-
Legal Basis of Appointment 2013)
Rasyid Darajat Member Independent Party 2021 - 2026 Appointed as a member of the Integrated • Head of Accounting and Payment System
Governance Committee based on the Letter of the Department of Bank Indonesia (2012-2013)
Boedi Armanto Member Independent Commissioner PT Bank Mandiri 2023 - 2026 Board of Commissioners No. DEKOM/068/2023 dated • Head of Bank Supervision Department 1 Bank
Taspen 25 October 2023 regarding the Change of Members Indonesia (2008-2012)
of the Integrated Governance Committee of Mandiri • Head of Banking Licensing and Information
Hoesen Member Independent Commissioner PT Mandiri Sekuritas 2023 - 2026
Group Representative of PT Bank Mandiri Taspen. Department of Bank Indonesia (2008-2008)
Agus Retmono Member Independent Commissioner PT AXA Mandiri 2023 - 2026 • Deputy Director of Internal Supervision Department
Financial Services Professional Background of Bank Indonesia (2005-2008)
• Independent Commissioner of PT Bank Mandiri • Senior Executive Analyst of Strategic Planning and
Fendy Eventius Mugni Member Independent Commissioner PT Mandiri Tunas 2023 - 2026 Taspen (2023-present) Public Relations Department of Bank Indonesia
Finance • Independent Commissioner of PT Bank Mandiri (2005-2005)
(Persero) Tbk (2020 - 14 March 2023) • Project Leader of Special Unit of Bank Indonesia
Kusman Yandi Member Independent Commissioner PT Mandiri Utama 2023 - 2026 • Expert Staff of Banking Supervision of the Financial Transformation Program (2003-2005)
Finance Services Authority (2019-2020) • Deputy Director of Bank Supervision Department 1
• Acting Deputy Commissioner of Banking Bank Indonesia (2002-2003)
Alamanda Shantika Member Independent Commissioner PT Mandiri Capital 2023 - 2026 Supervision II of the Financial Services Authority • Head of Bank Supervision Department 1 Bank
Indonesia (2019-2018) Indonesia (1999-2002)
• Deputy Commissioner of Banking Supervision I of • Head of Human Resources Department of the
Mohamad Nasir Member Independent Commissioner PT Bank Syariah 2022 - 2025 the Financial Services Authority (2017-2019) Indonesian Bank Restructuring Agency (1998-1999)
Indonesia
Mohamad Hidayat Member Sharia Supervisory Board PT Bank Syariah 2024 - 2027
Indonesia
PT BANK MANDIRI (PERSERO) TBK 718 719 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
INTEGRATED GOVERNANCE COMMITTEE INTEGRATED GOVERNANCE COMMITTEE
HOESEN AGUS RETMONO FENDY EVENTIUS KUSMAN YANDI
Member of Integrated Member of MUGNI Member of
Governance Integrated Member of Integrated Integrated
Committee Governance Governance Governance
Committee Committee Committee
Age : 58 Years old Age : 62 Years old Age : 52 Years old Age : 59 Years old
Citizenship : Indonesian Citizenship : Indonesian Citizenship : Indonesian Citizenship : Indonesian
Period of Assignment Period of Assignment Period of Assignment Period of Assignment
25 May 2023 - Present 24 June 2021 – Present 28 June 2023 – Present 13 November 2023 – Present
Educational Background Educational Background Educational Background Educational Background
• Bachelor of Agriculture From Padjadjaran University • Bachelor Degree in Economics, University of • Bachelor Degree in Electrical Engineering, • Bachelor of accounting, Riau University (1989)
(1991) Diponegoro, Semarang (1987) Indonesian Christian University, Jakarta (2001). • Master of Management Gadjah Mada University
• Master of Financial Management from Pelita • MBA from University of Illinois at Urbana- • Master of Electrical Engineering, Indonesian (2009)
Harapan University (2005) Champaign, USA (1997) Christian University, Jakarta (2020).
Legal Basis of Appointment
Legal Basis of Appointment Legal Basis of Appointment Appointed as a member of the Integrated
Legal Basis of Appointment Appointed as member of the Integrated Governance Appointed based on the results of the general Governance Committee in accordance with Number
Appointed as member of the Integrated Governance Committee as of 24 June 2021 No. 002/AMFS-BOC/ meeting of shareholders on 28th June 2023, he was of Letter Skel.0209/BOD/CORSEC/MUF/XI/2023 01
Committee as of 25 May 2023. VI/2021. appointed as an independent commissioner who November 2023 regarding Notification of the MUF
also represents the Company as a member of the Independent Commissioner as Member of the
Professional Background Professional Background Integrated Governance Committee. Integrated Governance Committee
• Independent Commissioner PT Samudra Indonesia • Associate Consultant (Advisor) at PT Sumberdaya
Tbk. (2023-present) Andalan Mandiri (2019-2020) Professional Background
• President Commissioner Penjamin Efek Indonesia • Senior Vice President Policy & Procedure Group at Professional Background • Independent Commissioner PT Mandiri Utama
(KPEI) (2023-present) PT Bank Mandiri (Persero) Tbk (2017-2019) • Investigator of National Human Rights Commission Finance (November 2023 – present).
• President Commissioner and Independent • Supervisory Board Chairman of Pension Fund at (2001-2003) • Wholesale & Transaction Banking Director PT Bank
Commissioner PT Mandiri Sekuritas (2023-present) Bank Mandiri Empat (DPBM Empat) (2015-2018) • Program Officer at Voice of Human Rights (2004- Syariah Indonesia Tbk (February 2021 – May 2022).
• Independent Commissioner PT Sawit Sumbermas • Senior Vice President Credit Operations Group at 2005). • Wholesale Banking Director PT Bank Syariah
Sarana Tbk. (2022-present) PT Bank Mandiri (Persero) Tbk (2016-2017) • Project Engineer of Nokia Siemens Network Mandiri (April 2015
• Commissioner PT Central Finansial X (2024-present) • Senior Vice President Cash & Trade Operations Indonesia (2006-2012). • January 2021).
• Chief Executive of Capital Market, Commissioner Group at PT Bank Mandiri (Persero) Tbk (2015-2016) • Country Manager of PT Eflag Solutions Indonesia • Senior Executive Vice President (SEVP) Wholesale
Otoritas Jasa Keuangan (2017-2022) • Head I of SWIFT Indonesia Association (2012-2014) Banking PT Bank Syariah Mandiri (January 2015 –
• Commissioner PT Danareksa Capital (2015-2017) (ASWIFTINDO) (2014-2016) • Independent Commissioner of PT Hotel Indonesia March 2015).
• Commissioner PT Danareksa Investment Natour (Persero) (2015-2024) • Senior Executive Vice President (SEVP) Wholesale,
Management (2015-2017) • Independent Commissioner of PT Mandiri Tunas Treasury & International Banking PT Bank Syariah
• Director PT Danareksa (2015-2017) Finance (2023-Present). Mandiri (May 2014 – January 2015).
• Director of listing PT Bursa Efek Indonesia (2012- • Executive Business Officer (EBO) Commercial
2015) Banking and Business Banking PT Bank Mandiri
(Persero) Tbk (September 2014 – May 2014).
• Commercial Banking Center Manager (CBC
Manager / Vice President) PT Bank Mandiri
(Persero) Tbk (May 2007 – August 2013).
PT BANK MANDIRI (PERSERO) TBK 720 721 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
INTEGRATED GOVERNANCE COMMITTEE INTEGRATED GOVERNANCE COMMITTEE
Integrated Governance
ALAMANDA MOHAMAD MOHAMMAD
Committee Charter
SANTIKA NASIR HIDAYAT
Member of Integrated Member of Member of Integrated In fulfilling its duties and responsibilities, the Integrated
Governance Integrated Governance Governance Committee of the Bank operates
Committee Governance Committee
under a formal Charter, known as the Charter
Committee
of the Integrated Governance Committee. This
Charter was last amended on 31 May 2024 as per
Age : 36 Years old Age : 64 Years old Age : 57 Years old
the Decree of the Board of Commissioners No. KEP.
Citizenship : Indonesian Citizenship : Indonesian Citizenship : Indonesian
KOM/009/2024. The Charter provides a framework
Period of Assignment Period of Assignment Period of Assignment and covers several key aspects, including the
4 September 2020 – Present 27 May 2022 – Present 6 May 2021– Present
scope of the Committee’s responsibilities, roles,
Educational Background Educational Background Educational Background authority, reporting mechanisms, and protocols
Bachelor’s degree in computer science and • Bachelor Degree in Accounting, University • Bachelor Degree in Sharia, IAIN/UIN Syarif for meetings. These provisions are designed to
mathematics, University of Bina Nusantara (2013) Diponegoro Semarang (1988) Hidayatullah Jakarta (1992)
ensure that the Committee can effectively oversee
• Master Degree in Accounting, University Gadjah • Master of Business Administration IPWI Jakarta
Legal Basis of Appointment Mada Yogyakarta (1994) (1999) the implementation of integrated governance,
Appointed as member of the Integrated Governance • Doctorate in Accounting, University of Science • Master Degree in Law Science, Institute of Business maintain alignment with regulatory standards, and
Committee pursuant to Deed of Resolution Statement Malaysia (2004) Law and Legal Management (2004)
support the Bank’s commitment to strong corporate
of Shareholders No. 2 dated 4 September 2020. • Doctorate in Islamic Economics and Finance,
University of Trisakti (2014) governance practices.
Professional Background Legal Basis of Appointment
• (Aug 2024 – present) Vice Chairman Asosiasi Appointed as member of the Integrated Governance Legal Basis of Appointment
Committee as of 5 December 2023 pursuant to the The Integrated Governance Committee Charter
Pengembang Talenta Digital Indonesia Appointed as member of the Integrated Governance
• (2022 – present) Independent Commissioner Board of Directors Decree No. 03/519-KEP/DIR. Committee as of 19 March 2021 pursuant to the regulates the following:
PT Blue Bird Tbk. Decree of the Board of Directors No. 01/053-KEP/DIR. 1. General Purpose
• (2019 – present) Independent Commissioner PT Professional Background
• Independent Commissioner of PT Bank Sharia 2. Basic Regulations
Mandiri Capital Indonesia Professional Background
• (2017 – present) Founder and CEO PT Lentera Indonesia Tbk (2022-present) • Member of the Sharia Supervisory Board of PT Bank 3. Duties, Responsibilities and Authority
Bangsa Benderang (Binar Academy) • Special Advisor to the Vice President of the Syariah Indonesia Tbk (May 2021-present) 4. Composition, Structure, Membership
• (2017 – present) member of Technology Republic of Indonesia, Bureaucratic Reform (2019- • Chairman of the Sharia Supervisory Board of
2024) Requirements and Tenure
Committee PT Medikaloka Hermina Tbk the Sharia Business Unit of PT Asuransi BRI Life
• (Jan 2019 – Jul 2019) Digital Economy and Human • Independent Commissioner of PT Bank Mandiri (2024-present). 5. Meetings
Resources Research Team Presidential Advisory (Persero) Tbk (2019-2022) • Member of the Sharia Supervisory Board of the 6. Reports
Council Republic of Indonesia • Minister of Research, Technology and Higher Sharia Business Unit of PT Asuransi Allianz Syariah
Education Working Cabinet Republic of Indonesia
7. Performance Evaluation
• (May 2016 – Sept 2016) Vice President People and Indonesia (2023-present)
Culture PT Aplikasi Karya Anak Bangsa (Gojek) (2014-2019) • Chairman of the Sharia Supervisory Board of PT 8. Closing
• (2015 – 2016) Vice President Product PT Aplikasi • Chancellor of Diponegoro University (2014-2018) Bank Syariah Indonesia Tbk (February-May 2021).
• Dean of the Faculty of Economics and Business,
Karya Anak Bangsa (Gojek)
Diponegoro University (2010-2014)
• Chairman of the Sharia Supervisory Board of the Duties and Responsibilities of
• (2014 – 2015) Tech Product Consultant PT Aplikasi Sharia Business Unit of PT Asuransi Jiwa Manulife
Karya Anak Bangsa (Gojek) Indonesia (2020-August 2024). Integrated Governance Committee
• (Jan 2015 – May 2015) Head Product Development • Chairman of the Sharia Supervisory Board of PT
Engineering PT Multi Adiprakasa Manunggal Bank Syariah Mandiri (2019-2021). The following are duties and responsibilities of the
(Kartuku) • Member of the Sharia Supervisory Board of the
• (Jun 2014 – Dec 2014) Assistant Engineering Sharia Business Unit of PT Bank Tabungan Negara
Integrated Governance Committee:
Manager PT Multi Adiprakasa Manunggal (Kartuku) (Persero) Tbk (2018-2023) 1. Evaluating the implementation of Integrated
• (Jan 2014 – Jun 2014) Engineering Supervisor, Governance at least through an assessment
SCRUM Evangelist, UI/UX designer PT Multi
Adiprakasa Manunggal (Kartuku)
of the adequacy of internal control and the
• (2009 – 2014) CEO Pentool Design implementation of an integrated compliance
• (2013 – 2013) Senior Software Engineer PT Multi function.
Adiprakasa Manunggal (Kartuku)
• (2012 – 20130 Product Design & Engineering Lead
PT Berrybenka
PT BANK MANDIRI (PERSERO) TBK 722 723 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
INTEGRATED GOVERNANCE COMMITTEE INTEGRATED GOVERNANCE COMMITTEE
a. Assessment of the Adequacy of Integrated • Monitoring the implementation of 2. Communicate with work units for functions Qualifications and Professional
Internal Control compliance periodic reports and audit including internal audit, legal and Background of Integrated
• Evaluating the Company and its reports relating to compliance with compliance, finance and risk management, Governance Committee
Subsidiaries adherence to implement internal and external regulations issued human resources, and aspects of business
a standard integrated internal control by the Integrated Compliance Unit and operational functions that are needed, to The following are requirements for the Integrated
system in accordance with the best external auditors. obtain information, clarification and request Governance Committee Members:
practices by reviewing the enforcement • Holding periodic meetings with the the necessary reports in an integrated manner. 1. General Requirements
of Integrated Governance Guidelines in Integrated Compliance Unit to discuss 3. Access documents, data, records, or a. Having integrity, character and good morals.
the Company. matters relating to the Company and information about employees, funds, assets b. Does not have personal interests/relationships
• Monitoring and evaluating the its Subsidiaries compliance with internal and other company resources related to the that can cause conflict of interest against
effectiveness of the implementation of and external regulations. performance of their duties. the Company.
integrated internal control by reviewing • Monitoring and evaluating the 4. Exercise other powers granted by the Board 2. Competency Requirements
the Periodic Report and Audit Report implementation of follow-up by the of Commissioners. a. Having sufficient expertise, ability, knowledge
issued by the Integrated Internal Audit Board of Directors of the Company and experience related to their duties and
Unit. and Subsidiaries on the findings of Reporting of Integrated responsibilities.
• Holding periodic meetings with the the Integrated Compliance Unit, Governance Committee b. Having sufficient knowledge of good
Integrated Internal Audit Unit to discuss Public Accountant Firm, and the corporate governance.
matters related to the integrated oversight results of the OJK regarding The Integrated Governance Committee shall c. Having sufficient knowledge of capital
internal control system. the weaknesses in the system and prepare periodic reports to the Bank’s Board of market regulations and regulations related to
• Holding periodic meetings with the implementation of the integrated Commissioners regarding the activities of the banking, insurance, securities and financing
Integrated Risk Management Unit to compliance function. Integrated Governance Committee, at least business.
discuss matters related to integrated • In conducting the assessment, the once in 6 (six) months. The Integrated Governance
risk management. Integrated Governance Committee Committee shall prepare a report to the Bank’s
• Monitoring and evaluating the obtained information on evaluation Board of Commissioners on each assignment given
implementation of follow-up by the of the internal audit implementation and/or for any issues identified that require the
Board of Directors of the Company and the compliance function of each attention of the Bank’s Board of Commissioners.
and Subsidiaries on the findings of LJK from members of the Board of
the Integrated Internal Audit Unit, Commissioners of each LJK who are Integrated Governance Committee Education Qualification and Professional Experience
Public Accountant Firm, and the members of the Integrated Governance Name Position Educational Background Professional Background
oversight results of the OJK regarding Committee.
the weaknesses in the system and M. Chatib Basri Chairman • Bachelor Degree in Economics Professional background in finance
and Member • Master of Business Administration in and corporate oversight.
implementation of integrated internal 2. Providing recommendations to the Bank’s Economic Development.
control. Board of Commissioners to refine the Integrated • Ph. D in Economics
• Implementation of Integrated Governance Guidelines according to the Zainudin Amali Anggota • Bachelor in Economy (Accounting) Professional background in banking
Compliance Function needs of at least every 2 (two) years. • Magister in Public Policy and corporate oversight.
• Doctor in Government Sciences
• Honorary Professor in Sports Policy
b. Monitoring and evaluating the Company
and its Subsidiaries compliance with Integrated Governance Loeke Larasati Member • Bachelor Degree in Law Professional background in law and
the prevailing laws and regulations in Committee Authority Agoestina • Master Degree in Management banking.
the Capital Market and the OJK, Bank Muliadi Rahardja Member • Bachelor Degree in Accounting Professional background in finance
Indonesia, and other regulations relating to The Integrated Governance Committee has the • Master of Business Administration in and corporate oversight.
Finance
banking, insurance, securities and financing authority to implement the following matters:
businesses through coordination with the 1. Providing opinions to the Bank’s Board of Heru Kristiyana Member • Bachelor Degree in Law Professional background in banking
Integrated Compliance Unit. Commissioners regarding the implementation • Master of Management supervision.
of Integrated Governance through the
assessment of the adequacy of internal control
and the implementation of the integrated
compliance function.
PT BANK MANDIRI (PERSERO) TBK 724 725 ANNUAL REPORT 2024
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Name Position Educational Background Professional Background Independence of Integrated Governance Committee
Taufik Hidayat Member • Bachelor's degree in Development Professional background in banking,
Economics risk management, business, and Members of the Integrated Governance Committee do not hold any shares, either directly or indirectly,
• Master's degree in Management supporting functions. in Bank Mandiri or any of its subsidiaries. They also do not have any affiliation or association with Bank
Rasyid Darajat Member • Bachelor Degree in Accounting Professional background in banking, Mandiri, its subsidiaries, or with any members of the Board of Commissioners and the Board of Directors of
• Master of Management in Business audit, and risk management. Bank Mandiri or its subsidiaries. Additionally, they maintain no relationships, whether financial, managerial,
Management or business-related, with the ultimate shareholders of Bank Mandiri and its subsidiaries. This ensures that
Boedi Armanto Member • Bachelor of Agronomy Professional background in banking the Committee members remain fully independent, free from any potential conflicts of interest, and are
• Master of Applied Economics able to carry out oversight duties with objectivity.
• Doctor of Economics
Hoesen Member • Bachelor of Agriculture Professional background in banking Independence
• Master of Financial Management and finance. MCB ZA KKA MR HK TH RD BA H AR FEM KY BW AS MN MH
Aspect
Agus Retmono Member • Bachelor Degree in Economics Professional background in banking.
No financial
• Master of Business Administration
relationships with
Fendy Eventius Mugni Member • Bachelor Degree in Electrical Professional background in Human the Board of
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
Engineering Rights, Supervision, Advisory, Audit, Commissioners
• Master of Electrical Engineering and Electrical Engineering. and Board of
Directors
Kusman Yandi Member Master of Resources Economics Professional background in
Program Conventional and Sharia banking, No managerial
especially in Strategic Management, relationships
Financial Analysis, Risk Management, within the
Business Development Strategies, company, its √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
and Islamic Finance. subsidiaries,
or affiliated
Bambang Widianto* Member • Bachelor Degree Industrial Professional background in Economic companies
Engineering Policy and Welfare.
• Master of Arts in Computer Science No share
• Master of Arts in Economics ownership
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
• Philosophy in Economics Policy relationships in the
company
Alamanda Member Bachelor Degree in Computer Science Professional background in
Shantika and Mathematics Information technology, member No family
of Committees, and corporate relationships with
oversight. the Board of
Commissioners,
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
Mohamad Nasir Member • Bachelor in Accounting Professional background in Board of
• Master in Accounting Supervision, Advisory, Bureaucracy, Directors, and/or
• Doctor in Accounting Education, and Accounting. fellow Committee
members
Mohamad Hidayat Member • Bachelor Degree in Sharia Professional background in sharia
• Master of Business Administration banking dan Legal. Not serving
• Master Degree in Law as a political
• Doctorate Degree in Islamic party official,
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
Economic and Finance government
official, or public
servant
Remark: BA: Boedi Armanto
MCB: M. Chatib Basri H: Hoesen
ZA: Zainudin Amali AR: Agus Retmono
LLA: Loeke Larasati FEM: Fendy Eventius Mugni
Agoestina KY: Kusman Yandi
MR: Muliadi Rahardja BW: Bambang Widianto*
HK: Heru Kristiyana AS: Alamanda Shantika
TH: Taufik Hidayat MN: Mohamad Nasir
RD: Rasyid Darajat MH: Mohamad Hidayat
PT BANK MANDIRI (PERSERO) TBK 726 727 ANNUAL REPORT 2024
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INTEGRATED GOVERNANCE COMMITTEE INTEGRATED GOVERNANCE COMMITTEE
Integrated Governance Committee Meeting Integrated Governance Committee Meeting Frequency and Attendance
Total Total
The provisions of the Integrated Governance Committee meeting are regulated in the Integrated Name Position Percentage
Meeting Attendance
Governance Committee Charter as follows:
M. Chatib Basri Chairman and Member 5 5 100%
1. The Integrated Governance Committee holds a meeting at least 1 (one) time in 6 (six) months.
2. The Integrated Corporate Governance Committee meetings are considered valid if attended by at Zainudin Amali Member 5 4 100%
least 51% of members including an Independent Commissioner of the Company and an Independent
Loeke Larasari Agoestina Member 5 4 100%
Party on Non-Commissioners.
3. The decision of the Integrated Governance Committee meeting is made based on deliberation to Muliadi Rahardja Member 5 5 100%
reach a consensus. Heru Kristiyana Member 5 4 100%
4. In the case that consensus agreement does not occur, the decision is made based on majority votes.
Chrisna Pranoto* Member 1 1 100%
5. The meeting shall be chaired by the Chairman of the Integrated Governance Committee or other
Committee Members who are Independent Commissioners if the Chairman of the Integrated Rasyid Darajat Member 5 5 100%
Governance Committee is unable to attend. Taufik Hidayat** Member 5 4 100%
6. Each meeting of the Integrated Governance Committee is set forth in the meeting minutes, including
Hoesen Member 5 5 100%
the dissenting opinions with its reasons, signed by the Committee Chairman and Secretary and to
be properly documented. Boedi Armanto Member 5 5 100%
7. Meetings of the Integrated Governance Committee shall be stated in the meeting minutes signed Agus Retmono Member 5 5 100%
by the Committee Chairman and Secretary.
Fendy Eventius Mugni Member 5 5 100%
8. The Integrated Governance Committee meetings can be held through direct meeting and/or
electronic media. Kusman Yandi Member 5 5 100%
Alamanda Shantika Member 5 5 100%
Meeting Agenda of the Integrated Governance Committee
Mohamad Nasir Member 5 5 100%
In 2024, the Integrated Governance Committee held 5 (five) meetings, with the following agenda. Mohamad Hidayat Member 5 5 100%
* End of tenure since May 2024
Integrate Governance Committee Meeting Agenda ** Commencing of tenure since May 2024
No. Date Agenda Quorum
1 21 March 2024 • Follow-Up on Inputs from the Committee Meeting on 7 December 2023.
• Integrated Unit Work Plan for 2024
100%
Key Performance Indicators Achievement of
• Highlights of the Consolidated Risk-Based Bank Rating (RBBR) for Semester II, 2023 Integrated Governance Committee
2 27 June 2024 • Follow-Up on Inputs from the Committee Meeting on 21 March 2024 94%
The achievement of the Integrated Governance process for the proposals submitted by the
• Strategy for Financial Conglomerate Members/Mandiri Group in 2024
Committee’s Key Performance Indicators (KPIs) Board of Directors. On communication, good
3 18 July 2024 • Follow-Up on Inputs from the Committee Meeting on 27 June 2024 100% in 2024 is demonstrated through the successful and consistent engagement were maintained in
• Implementation of Stress Testing for Mandiri Group
implementation of its work plan, the quality and 2024, including discussions on key governance
4 15 August • Follow-Up on Inputs from the Committee Meeting on 18 July 2024 100% relevance of the recommendations provided, issues at Bank Mandiri, and closely tracking the
2024 • Update on Cyber Resilience of Mandiri Group and the effectiveness of the communication progress of follow-up actions implemented by the
• Implementation of Environmental, Social, and Governance (ESG) in Mandiri Group
established with the Board of Commissioners, Board of Directors. This approach helped ensure
5 18 December • Follow-Up on Inputs from the Committee Meeting on 15 August 2024 80% the Board of Directors, and the Heads of related effective oversight and alignment with the Bank’s
2024 • Developments in the Insurance and Multifinance Industries
Work Units. strategic objectives.
• Implementation of Anti-Money Laundering (AML), Counter-Terrorism Financing
(CTF), and Counter-Proliferation Financing (CPF) Programs in Mandiri Group
Overall, the Committee has executed its work
programs according to 2024 Work Plan of the
Integrated Governance Committee. Moreover,
every recommendation issued by the Committee
was endorsed by the Board of Commissioners
and was considered in the decision-making
PT BANK MANDIRI (PERSERO) TBK 728 729 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
INTEGRATED GOVERNANCE COMMITTEE INTEGRATED GOVERNANCE COMMITTEE
Remuneration of Integrated Governance Committee REPLACEMENT PROCEDURES OF COMMITTEES UNDER
THE BOARD OF COMMISSIONERS
The remuneration of the Integrated Governance Committee of the Non-Commissioner Independent party
is regulated in the Decree of the Board of Commissioners No. KEP.KOM/003/2023 dated 13 September The following chart illustrates the procedures for replacing Committee members under the Board of
2023 on the Remuneration of Supporting Organs of the Board of Commissioners of PT Bank Mandiri Commissioners from Independent Parties.
(Persero) Tbk and regulated in the Letter of Assignment of a member of the Committee under the Board
of Commissioners issued by Bank Mandiri.
No. Description Non-Commissioner Committee Members
1. Salary/Honorarium At most 20% of President Director’s Salary
Open Recruitment Interview with Board
2. Post-Employment Not provided
Compensation
at Bank Mandiri of Commissioner
Website
3. Holiday Allowance In accordance with Bank Mandiri employee stipulation
4. Bonus/Tantiem Not provided
5. Facilities
- Transportation Allowance Not provided
- Health Provided as per the Bank’s Internal rules
- Employment Provided as per the Bank’s Internal rules Board of
- Business Trips In accordance with Bank Mandiri employee stipulation/equivalent to Commissioners Negotiation
Group Head meeting to discuss
Committee Member
Integrated Governance Committee 3. Evaluated the adequacy of the implementation candidates
Activities Report in 2024 of integrated internal control, integrated
compliance, and integrated risk management,
The Integrated Governance Committee has as well as providing recommendations of future
effectively fulfilled its duties and responsibilities improvements.
as outlined in the Committee Charter. In doing so,
the Committee consistently upheld the principles 2025 Work Plans of the Integrated
of independence in accordance with applicable Governance Committee Determination
regulations, ensuring that its oversight was free of Committee Determination
from any conflicts of interest. The activities of the At the end of 2024, the Integrated Governance members by by the Board of
Committee were also aligned with the 2024 work Committee has prepared the 2025 work plans the Board of Directors
plan, which was formally approved by the Board and has obtained the approval of the Board of Commissioners
of Commissioners. Commissioners. The Committee 2025 work plans
are divided into 2 (two) activities, which are
The following are the activities of the Committee Mandatory/Regular and Non-Regular, as follows:
in 2024: 1. Regular, which includes the review of Duties
1. Held 4 (four) meetings, including to develop Implementation Reports of Integrated
Meeting Minutes. Governance Committee Unit, Integrated Risk
2. Held 9 (nine) internal discussions and discussions Management Unit, and Integrated Internal
with related Units. Audit Unit.
2. Non-Regular, which includes matters of
concern and focus of the Integrated
Governance Committee as well as the Board
of Commissioners related to Mandiri Group.
PT BANK MANDIRI (PERSERO) TBK 730 731 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
DIVERSITY POLICY OF THE BOARD DIVERSITY POLICY OF THE BOARD OF COMMISSIONERS AND DIRECTORS
OF COMMISSIONERS AND
DIRECTORS
Diversity of the Board of Commissioners Composition
Education Professional
Name Position Age Gender Skills
Background Background
Bank Mandiri’s diversity policy for the Board of Commissioners M. Chatib
Basri
President
Commissioner/
57 Years
old
Male • Ph.D. in
Economics.
Professional
background
Macroeconomic,
Finance
and the Board of Directors focuses on a comprehensive Independent • Master of in finance and
Business corporate
combination of age, educational background, and professional Administration oversight.
experience. This approach ensures a variety of perspectives, in Economic
Development.
skills, and insights that are essential for effective governance. • Bachelor of
Economics.
Zainudin Vice President 62 Years Male • Bachelor in Work Finance, Public
Amali Commissioner/ old Economics experiences Policy.
Independent (Accounting) including in
• Magister in Company
Public Policy Supervision
• Doctorate in
Government
Science
• Honorary
Policies on Diversity of the background, professional experience, integrity, Professor in
Board of Commissioners dedication, and a strong understanding of the
Sports Policy
Company’s management issues. Moreover, the
The Bank Mandiri’s Articles of Association regulated candidates shall have the necessary knowledge Loeke Independent 63 Years Female • Bachelor of Professional Legal
Larasati Commissioner old Law background
the diversity of the Board of Commissioners in and expertise relevant to Bank Mandiri’s needs Agoestina • Master of in legal affairs
accordance with the Attachment to SEOJK No. 32/ and being able to dedicate sufficient time to Management and banking.
SEOJK.04/2015 on Public Companies’ Governance perform duties effectively, in compliance with
Muliadi Independent 64 Years Male • Bachelor of Professional Banking,
Guideline and SEOJK No. 13/SEOJK.03/2017 prevailing laws and regulations. Currently, the Rahardja Commissioner old Accounting background Accounting
concerning Implementation of Governance for composition of the Board of Commissioners meets • Master of in banking
Business and corporate
Commercial Banks. these criteria, encompassing diverse age groups,
Administration oversight
gender representation, educational qualifications, in Finance
The selection and appointment process for and relevant experience.
Heru Independent 68 Years Male • Bachelor of Work Banking, Finance,
the Board of Commissioners considers a range Kristiyana Commissioner old Law experiences Legal
of criteria, including age, gender, educational In 2024, the diversity of the Board of Commissioners • Magister in including
is evident in its composition, showcasing a Management in Banking
Supervision
balanced mix of educational backgrounds, work
experience, age, and gender, as illustrated in the
table below:
PT BANK MANDIRI (PERSERO) TBK 732 733 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
DIVERSITY POLICY OF THE BOARD OF COMMISSIONERS AND DIRECTORS DIVERSITY POLICY OF THE BOARD OF COMMISSIONERS AND DIRECTORS
Education Professional Board of Directors Diversity Policy SEOJK No. 13/SEOJK.03/2017 have been integrated
Name Position Age Gender Skills
Background Background into the Company’s Articles of Association. The
Rionald Commissioner 56 Years Male • Bachelor of Professional Human Capital,
The Financial Services Authority (OJK) appointment of the Board of Directors takes
Silaban old Law background Finance, Legal recommendations, as outlined in the Attachment into account integrity, dedication, a thorough
• Master of Law in finance of SEOJK No. 32/SEOJK.04/2015 on Governance understanding of Company management issues,
Center and human
Guidelines for Public Companies and SEOJK No. knowledge or skills relevant to the Company’s
capital.
13/SEOJK.03/2017 on Governance for Commercial needs, and the capacity to dedicate sufficient
Arif Commissioner 54 Years Male • Bachelor of Professional Finance Banks, emphasize that the composition of the time to fulfill their duties. These criteria align with
Budimanta old Geology background in
• Master of banking. Board of Directors should reflect diversity. The prevailing laws and regulations.
Science diversity of the Board of Directors is defined as a
in Natural mix of characteristics, both at the organizational While the diversity policy focuses on knowledge
Resources
Economics and individual levels, tailored to meet the needs and expertise according to the scope of the
• Doctor of Social of a Public Company. This diverse composition is Board of Directors’ duties, Bank Mandiri has not
and Political achieved by considering expertise, knowledge, yet established formal diversity policies related to
Science
and experience that align with the specific roles age and gender, as the primary consideration is
Faried Commissioner 58 Years Male • Bachelor of Professional Legal and responsibilities of each Board member, fulfilling the specific needs of the Company.
Utomo old Law background in
ensuring the effective pursuit of the Company’s
• Master of Law government.
objectives. In 2024, the composition of the Board of
Muhammad Commissioner 58 Years Male • Diploma 3 in Professional Accounting, Audit Directors reflects diversity in terms of educational
Yusuf Ateh old Accounting background
• Diploma 4 in in legal The consideration of diverse characteristics is background, work experience, age, and gender,
Accounting affairs and applied during the nomination and appointment as detailed in the table below:
• Master of supervision. process, whether for individual members or the
Business
Administration Board as a whole. The diversity requirements
(MBA) specified in SEOJK No. 32/SEOJK.04/2015 and
• Doctor of State
Administrative
Tedi Bharata Commissioner 41 Years Male • Master of Public Professional Human Resources,
old Administration background in Information Board of Directors Composition Diversity
• Bachelor government. Technology,
Degree in Banking Work
Computer Name Position Age Gender Education Skills
Experience
Science and
Information Darmawan President 58 Male Bachelor of Law Professional Treasury &
Management Junaidi Director year background International
System old in banking, Banking, Risk
finance and Management,
mining. Funding &
Lending, Finance,
Special Asset
Management,
Credit Recovery,
Legal
Alexandra Vice President 52 Female • Bachelor or Economy. Professional Corporate
Askandar Director year • Master of Business background Banking,
old Administration (MBA) in banking, Special Assets
in Finance finance and Management,
securities. Structured
Finance,
Government &
Institutional.
PT BANK MANDIRI (PERSERO) TBK 734 735 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
DIVERSITY POLICY OF THE BOARD OF COMMISSIONERS AND DIRECTORS DIVERSITY POLICY OF THE BOARD OF COMMISSIONERS AND DIRECTORS
Work Work
Name Position Age Gender Education Skills Name Position Age Gender Education Skills
Experience Experience
Agus Dwi Director of 54 Male • Bachelor of Professional Human Capital, Sigit Director of 53 Male • Bachelor of Professional Treasury Dealer,
Handaya Compliance year Accounting background Finance, Strategy Prastowo Finance and year Geography/Area background Risk Management,
and HR old • Master of Business in banking, and Performance Strategies old Planning in banking, Kredit Analyst,
Administration (MBA) human • Master of finance, and Budgeting,
in Strategy & Finance resources and Management corporate and Finance.
economy. oversight.
Riduan Director of 54 Male • Bachelor of Economy Professional Accounting, Timothy Director of 59 Male Bachelor of Business Professional Banking
Corporate year Accounting background Finance, Audit, Utama Information year Administration in background operation,
Banking old • Master of in audit, Banking and Risk Technology old accounting and finance in banking, treasury,
Management banking, Management. treasury, trade trade service
insurance, and service and and information
economy. technology technology
and
Aquarius Director of 57 Male Bachelor in Social and Professional Corporate & information
Rudianto Network and year Political Science background in Commercial system
Retail Banking old conventional Credit, Retail
banking, Credit Risk Eka Fitria Director of 46 Female • Bachelor of Law Professional Treasury, Human
syaria Management, Treasury and year • Master of Business background Capital
banking, Commercial International old Administration in banking,
capital Credit Risk Banking treasury,
market, risk Management, human
management, Commercial resources
and economy. Banking, and
Commercial Danis Director of Risk 56 Male Bachelor of Agriculture Professional Risk Management,
Sales. Subyantoro Management year background Internal Audit
old in Risk
Toni E. B. Director of 60 Male Bachelor of Agricultural Professional Credit Recovery, Management,
Subari Operations year Industry Technology background in Corporate Internal Audit,
old conventional Banking, Business Wholesale Risk,
banking, Banking, and Corporate Risk
syaria Special
banking, Asset Totok Director of 50 Male Bachelor of Civil Professional Banking
capital Management. Priyambodo Commercial year Engineering background operation,
market, risk Banking old in Commercial Commercial
management, Banking Banking
and economy.
Rohan Director of 63 Male Bachelor of Economy Professional Brain Mapping,
Hafas Institutional year background Risk Managment,
Relations old in banking, Marketing,
consultant, Corporate
corporate Relation,
secretary, and Corporate
institutional Secretary.
relations,
and public
relations.
PT BANK MANDIRI (PERSERO) TBK 736 737 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
GOVERNANCE IN PROVIDING GOVERNANCE IN PROVIDING REMUNERATIONS
REMUNERATIONS
No. PER-2/MBU/03/2023 concerning Guidelines a. This policy applies to officials classified as
for Governance and Significant Corporate MRT, with the following criteria:
Activities of State-Owned Enterprises. b. Causing financial or non-financial losses
3. POJK 17 of 2023 concerning the Implementation to the Bank.
Bank Mandiri has adopted a remuneration governance policy of Governance for Commercial Banks c. Engaging in fraud, violating laws, unethical
in accordance with OJK Regulation No. 45/POJK.03/2015 on 4. OJK Regulation No.45/ POJK.03/2015 on the behavior, and/or falsifying records.
Implementation of Governance in Providing d. Deliberately violating the Bank’s policies,
Governance in Remuneration Practices for Commercial Banks. Remuneration for Commercial Banks. regulations, and procedures.
The remuneration framework encompasses rewards provided 5. The Company’s Articles of Association e. Causing a significant negative impact on
to the Board of Commissioners, the Board of Directors, and all the Bank’s capital not attributed to changes
Pursuant to OJK Regulation No. 45/POJK.03/2015 in economic or industry conditions.
employees, both permanent and non-permanent, in the form on the Implementation of Governance in the
of cash or non-cash compensation. This policy is designed to Provision of Remuneration for Commercial Banks, 4. In the implementation of MRT remuneration,
align with the scope of their duties, authority, and responsibilities. Bank Mandiri has applied governance principles Bank Mandiri adheres to OJK regulations, the
in remuneration practices, taking into account Ministry of SOEs regulations, and the Company’s
The governance of remuneration is implemented with the aim various aspects, including the Bank’s financial remuneration policies.
of promoting prudent risk-taking, ultimately supporting the long- stability, effective risk management, short-term
term sustainability of the Bank›s business operations. and long-term liquidity needs, as well as potential Remuneration and
future revenue. Nomination Committee
1. The Company may defer variable remuneration The Board of Commissioners has established the
(Malus) or reclaim paid variable remuneration Remuneration and Nomination Committee to
(Clawback) from executives classified as support its functions in overseeing matters related
Material Risk Takers (MRT), based on the to the remuneration and nomination of the Board
Remuneration Policy for the The determination of remuneration for the Board following conditions: of Directors and the Board of Commissioners.
Board of Commissioners and of Commissioners refers to: a. The Company applies Malus and/or One of the key duties of the Committee is to
the Board of Directors 1. SOE Minister Regulation No. PER-04/MBU/2014 Clawback in specific circumstances related develop a comprehensive remuneration system
regarding Guidelines for Deter mining to variable remuneration, considering for the Board of Commissioners and the Board of
In determining the remuneration for the Board of the Remuneration of Directors, Board of factors such as: Directors. This system forms an integral part of the
Commissioners and the Board of Directors, Bank Commissioners, and Supervisory Board of State- b. The extent of financial or non-financial losses Bank’s corporate governance policy guidelines
Mandiri adheres to the principle of prudence Owned Enterprises as amended by the SOE incurred by the Company. and serves as a reference for both the Board
and complies with applicable legal regulations. Minister Regulation No. PER-13/MBU/09/2021 of Commissioners and the GMS in determining
The Bank has established a good governance dated 24 September 2021, and lastly amended 2. The employee’s direct or indirect involvement appropriate remuneration for members of the
framework for remuneration practices, ensuring by the SOE Minister Regulation No. PER-3/ in the losses incurred. Board of Commissioners and/or the Board of
that the compensation provided aligns with MBU/03/2023 concerning the Organization and Directors.
regulatory requirements and industry standards. Human Resources of State-Owned Enterprises. 3. A portion of the variable remuneration must be
This approach is designed to foster prudent risk- 2. SOE Minister Regulation No. PER-01/ deferred, with the percentage determined by The elaboration on the Remuneration and
taking, thereby supporting the Bank’s sustainability MBU/2011 regarding the Implementation the Company, subject to the following criteria: Nomination Committee is presented in the
and stability. of Good Corporate Governance in State- Remuneration and Nomination Committee section
Owned Enterprises as amended by the SOE of the Corporate Governance Chapter in this
Bank Mandiri is committed to implement Minister Regulation No. PER-09/MBU/2012 Annual Report.
governance in providing remuneration by concerning Amendments to the SOE Minister
formulating policies that have been authorized Regulation No. PER-01/MBU/2011 regarding
under the Joint Decree of the Board of the Implementation of Good Corporate
Commissioners and Board of Directors on Governance in State-Owned Enterprises, and
Remuneration Policy of PT Bank Mandiri (Persero) lastly amended by the SOE Minister Regulation
Tbk dated 20 March 2018.
PT BANK MANDIRI (PERSERO) TBK 738 739 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
GOVERNANCE IN PROVIDING REMUNERATIONS GOVERNANCE IN PROVIDING REMUNERATIONS
optimal performance, thereby supporting the Remuneration Associated with Risks
Bank’s vision, mission, and strategic goals.
Board of GMS
Commissioners
When setting remuneration, Bank Mandiri upholds
Remuneration Series A FSA
and Dwiwarma
The current remuneration policy outlines the the principles of prudence, aimed at promoting
Nomination Shareholders compensation framework for the Board of prudent risk-taking to maintain the sustainability
Committee Commissioners and the Board of Directors, and of the Bank’s business. The Bank establishes
it will also be extended to employees at specific a performance measurement method and
levels who are identified as Material Risk Takers considers various types of risks when determining
(MRT). The identification of Material Risk Takers is variable remuneration, tailored to the scale and
conducted using both qualitative and quantitative complexity of its business activities. In formulating
• Reviewing the • Evaluation of Appoinment • Conduct fit and criteria. the remuneration policy, Bank Mandiri takes into
Prepare and Proposal of the the Fullfilment of and Succession Proper Test
propose
account the types, criteria, impacts, and evolving
Remuneration Requirements of of Directors • Approval of
Recommendations and Nomination Candidates for the Company’s In determining the remuneration for employees, risk factors that are critical in shaping the overall
for Board Committee Members of the Management Executives, Directors and Commissioners, the remuneration strategy.
of Directors • Proposing Board Board of Directors Candidate
Succession
Remuneration and Nomination Committee has
of Directors • Approval of
Succession to Board of Directors several considerations, including: Performance Measurement
Series A Dwiwarma Succession 1. Benchmarking results of employee remuneration, Related to Remuneration
Shareholders executives, members of the Board of Directors
and members of the Board of Commissioners In providing remuneration, Bank Mandiri conducts
with similar industries (peer group). a comprehensive performance measurement,
The determination of remuneration for the Board Indicators/Coverage of 2. The size and complexity of the firm’s operations. which includes a review of remuneration policies
of Commissioners and Directors is carried out with Remuneration Policy and 3. Remuneration consists of standardized salaries/ on performance assessments. This process involves
the following procedures: Its Implementation honorariums and benefits, namely Annual evaluating the methods used to align individual
1. The Remuneration and Nomination Committee Holiday Allowances (THR), official housing, remuneration with the overall performance of
holds a review on remuneration for the Board Pursuant to OJK Regulation No. 45/POJK.03/2015 official vehicles, health facilities and utilities Bank Mandiri, the performance of specific work
of Commissioners and Directors. on the Implementation of Governance in Providing and other benefits. Meanwhile, performance- units, and individual achievements. Bank Mandiri
2. The Committee coordinates with Human Remuneration for Commercial Banks, Bank Mandiri based remuneration is a bonus/incentive for also utilizes specific methods to verify whether the
Capital Director and Executives as well as has established a Remuneration Policy, which was employees and bonuses for the Board of agreed-upon key performance indicators (KPIs)
related unit to develop the remuneration approved through a Joint Decree of the Board Directors and the Board of Commissioners. have been met. If performance targets are not
proposal. of Commissioners and the Board of Directors on achieved, adjustments to the remuneration may
3. The Committee coordinates with the Risk 20 March 2018. The remuneration policy serves In general, Bank Mandiri’s remuneration strategy be necessary, including revisiting the amount of
Management Unit in establishing policies on as a strategic framework to provide rewards is guided by the Manpower Law and Financial the variable remuneration based on the relevant
variable remuneration. tailored to the Bank’s financial capacity while Services Authority Regulations. The total reward condition.
4. Based on the review, the Committee draws accommodating shifts in employee demographics strategy for the long term is that the Bank has
up recommendation on remuneration for and effectively managing labor costs. The policy a strong competitive value against the market, The implementation of the remuneration strategy at
submission to the Board of Commissioners and is designed to support the achievement of Bank namely: Bank Mandiri takes into account the performance
Directors. Mandiri’s business objectives. 1. Strive for the general position of the Bank at of individual employees, the performance of
5. The Board of Commissioners presents the 75 (seventy five) percentiles. each work unit, and the overall performance of
proposal and recommendation reviewed by The remuneration structure of Bank Mandiri is 2. Especially for top talent and critical jobs, it can the Bank, while remaining within the stipulated
the Remuneration and Nomination Committee developed with the aim of attracting, retaining, be positioned up to 90 (ninety) percentiles. budget. As part of its total rewards program, Bank
to the General Meeting of Shareholders to and motivating talent, as well as enhancing Mandiri provides a range of benefits, including
obtain approval. employee engagement. This approach ensures base salaries, annual salary adjustments, holiday
6. The proposal and recommendation of the that employees are consistently driven to deliver allowances (THR), annual leave payments,
Board of Commissioners may be in the form of: and long-service leave pay every three years.
a. Approval on the element and amount of
the remuneration; or
b. Approval of authority for the Board of
Commissioners to determine the element
and amount of the remuneration.
PT BANK MANDIRI (PERSERO) TBK 740 741 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
GOVERNANCE IN PROVIDING REMUNERATIONS GOVERNANCE IN PROVIDING REMUNERATIONS
Moreover, Bank Mandiri provides health benefits for designed to attract, retain, and motivate talent, employment benefit Salary/ honorarium, facilities, allowances, and post-employment benefit are
employees and their families, covering inpatient while also enhancing employee commitment. provided in cash.
and outpatient care, maternity care, dental care, This approach aims to ensure that employees 2. Variable remuneration: Remunerations provided in connection with performance and risks, such as
General Check Up, eyewear allowances, and a consistently deliver optimal performance, thereby bonuses, rewards/ performance incentives, or any other similar forms.
health program for Bank Mandiri retirees. supporting the vision, mission, and strategic goals
of Bank Mandiri. Bonuses, rewards, and incentives may be provided in cash, shares, or stock-based instruments issued
Remuneration Adjustment Related by the Company, and cash only for the Board of Commissioners to prevent conflict of interest in their
to Performance and Risk Bank Mandiri’s considerations when preparing the supervisory duties.
remuneration policy:
Bank Mandiri provides variable remuneration tied 1. Financial performance and reserve fulfilment The structure for determining the remuneration for the Board of Commissioners and the Board of Directors
to performance and risk, which includes bonuses, as stipulated in the applicable laws and is as follows:
rewards, performance incentives, or other regulations.
equivalent forms. These variable remuneration 2. Remuneration that is adapted to the industry Board of Commissioners and Directors Remuneration Structure
components may be provided in the form of in accordance with the Company’s business Rules
cash, shares, or share-based instruments issued activities and the scale of the company’s No. Types of Income
by Bank Mandiri. However, in the case of the business in the industry. Board of Commissioners Board of Directors
Board of Commissioners, variable remuneration 3. The duties, responsibilities and authorities 1. Honorarium/Gaji The amount of position factor The amount of position factor
is granted exclusively in cash to prevent any of members of the Board of Directors and • President Commissioner 45% of the • Vice President Director 90% of
President Director Managing Directors
potential conflicts of interest during the execution members of the Board of Commissioners
• Vice President Commissioner 42.5% of • Other Directors Members 85% of the
of their supervisory duties. related to the achievement of the Company’s the President Director President Commissioners
goals and performance. • Commissioners 90% of the President
External Consultant Services 4. Target or performance of each member of Commissioner
the Board of Directors and/or members of the 2. Allowances
To assess the competitiveness of the Bank’s Board of Commissioners in order to achieve
Religious Holiday 1 (one) time honorarium 1 (one) time honorarium
remuneration relative to market conditions, Bank equality between the work results and the Allowance
Mandiri participates in the Annual Salary Survey benefits received.
Housing allowance Not given Housing allowance was given monthly
conducted by an independent and reputable 5. Balance between permanent and variable with a maximum of Rp27,500,000
third-party organization. The results serve as benefits.
Transportation Equal to 20% of the honorarium Not given
a key reference for adjusting Bank Mandiri’s 6. The Bank’s Long-term goals and Strategies
Allowance
remuneration strategy. The proposed adjustments
are then submitted for review and approval at the REMUNERATION AND Annual Leave Not given Not given
Board of Directors Meeting. FACILITIES FOR THE BOARD Allowance
OF COMMISSIONERS Retirement Maximum insurance premium was 25% of Insurance premium maximum was 25% of
Process for Preparation of AND DIRECTORS Compensation honorarium/ year salary/year
Remuneration Policy 3. Facilities
Remuneration Structure of Service Vehicle Given in the form of transportation Given 1 (one) service vehicle in the form
The remuneration policy plays a crucial role in Members of the Board of Facilities allowance of 20% of the honorarium of rental according to the predetermined
attracting and retaining competent and qualified Commissioners and Directors criteria
employees, executives, members of the Board Health Facilities Replacement of treatment in Replacement of treatment in
of Directors, and the Board of Commissioners. It By taking into account the prevailing remuneration accordance with the internal policy No. accordance with the internal policy No.
forms a strategic approach for the Bank, providing stipulations, the remuneration for the Board of KEP.KOM/011/2024 KEP.KOM/011/2024
rewards that align with Bank Mandiri’s financial Commissioners and Board of Directors is provided Professional Facilities Maximum 2 (two) memberships relevant Maximum 2 (two) memberships relevant
capacity while adapting to changes in employee in the form of: Association to the Company’s activities to the Company’s activities
demographics, effectively managing labor costs, 1. Fixed remuneration, a remuneration that Legal Assistance Legal assistance facilities following the Legal assistance facilities following the
and driving the achievement of the Bank’s business is unrelated to performance and risk, such Facilities internal policy No. KEP.KOM/011/2024 internal policy No. KEP.KOM/011/2024
objectives. as salary/honorarium, facilities, housing
4. Bonuses, Rewards, Can be given in the form of shares or Can be given in the form of shares or
allowance, health allowance, education Incentives cash. cash.
allowance, festive allowance, and post-
The remuneration framework at Bank Mandiri is
PT BANK MANDIRI (PERSERO) TBK 742 743 ANNUAL REPORT 2024
Page 94
CORPORATE GOVERNANCE
GOVERNANCE IN PROVIDING REMUNERATIONS GOVERNANCE IN PROVIDING REMUNERATIONS
Nominals of Every Component of the Remuneration Structure of Name Position Bonus Shares
the Board of Commissioners and the Board of Directors Loeke Larasati Agoestina Independent Commissioner Nil
Remuneration in one year is grouped into the range of income levels as follows. Muliadi Rahardja Independent Commissioner Nil
Heru Kristiyana Independent Commissioner Nil
Board of Commissioners and Directors Total Remuneration Nominal
Rionald Silaban Commissioner 1,412,500 shares
Faried Utomo Commissioner 1,412,500 shares
Total Received
Arif Budimanta Commissioner 1,412,500 shares
Total Remuneration and Other Board of Commissioners Board of Directors
Facilities Muhammad Yusuf Ateh Commissioner 1,412,500 shares
Total Total
Total in Rp Million Total in Rp Million Tedi Bharata Commissioner Nil
Person Person
Remunerations Board of Directors
Salaries 10 Persons 66,418 12 Persons 164,807 Darmawan Junaidi President Director 3,487,800 shares
Housing Allowances - - 12 Persons 5,264 Alexandra Askandar Vice President Director 3,139,100 shares
Tantiem 10 Persons 334,843 12 Persons 784,493 Agus Dwi Handaya Director of Compliance and HR 2,964,700 shares
Other Facilities Riduan Director of Corporate Banking 2,964,700 shares
Housing (natura) - - - - Aquarius Rudianto Director of Network & Retail Banking 2,964,700 shares
Transportation (cash) 10 Persons 5,998 - - Toni E. B. Subari Director of Operations 2,964,700 shares
Full-service Insurance (cash) 10 Persons 5,766 12 Persons 10,440 Rohan Hafas Director of Institutional Relations 2,964,700 shares
Health (cash) 10 Persons 1,603 12 Persons 3,511 Sigit Prastowo Director of Finance & Strategies 2,964,700 shares
Remuneration Amount per person in 1 year Timothy Utama Director of Information Technology 2,964,700 shares
Above Rp2 billion 10 Persons - 12 Persons - Eka Fitria Director of Treasury & International Banking 1,002,500 shares
Above Rp1 billion to Rp2 billion - - - - Danis Subyantoro Director of Risk Management Nil
Above Rp500 million to Rp1 billion - - - - Totok Priyambodo Director of Commercial Banking Nil
Rp500 million and below - - - -
Variable Remuneration to Directors, Board of Commissioners and Employees
The basis for the stock bonus: The number of Directors, Commissioners and Employees who received variable remuneration for 1 (one)
To fulfill POJK No. 45/POJK.03/2015 concerning Implementation of Good Corporate Governance in year and total nominal are as follows.
Providing Remuneration for Commercial Banks.
Amount received in 1 (one) Year
Name Position Bonus Shares
Variable Remunerations Board of Directors Board of Commissioners
Board of Commissioners
Persons Rp Million Persons Rp Million
M. Chatib Basri President Commissioner/Independent Nil
Total 12 333,737 10 135,759
Zainudin Amali Vice President Commissioner/Independent Nil
PT BANK MANDIRI (PERSERO) TBK 744 745 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
GOVERNANCE IN PROVIDING REMUNERATIONS GOVERNANCE IN PROVIDING REMUNERATIONS
Quantitative Information
Variable Remuneration Ratio of the Highest and Quantitative information regarding:
The Lowest Salaries 1. Total remaining deferred Remuneration, whether exposed to implicit or explicit adjustments.
In addition, the Bank provides variable 2. Total reduction in remuneration due to explicit adjustments during the reporting period.
compensation including location allowances, Bank Mandiri adheres to all applicable regulations 3. Total reduction in remuneration due to implicit adjustments during the reporting period.
certain position allowances, per formance regarding employee remuneration. The amount
allowances for frontliners, overtime compensation, of remuneration provided is adjusted to comply As in the following table:
per formance achievement bonuses, sales with current prevailing regulations and is set above
incentives, retention programs and the Long- the Minimum Wage level applicable in the Bank Total Deductions Over the Period
Term Incentive program in the form of shares. Mandiri operational areas. In implementing its
Specifically for members of the Independent Board remuneration governance, Bank Mandiri aims to Types of Variable Remuneration Remaining Deferred Caused Caused Total
of Commissioners get remuneration in cash in minimize the salary gap among all employees, an Explicit an Explicit (A) +
Adjustment (A) Adjustment (B) (B)
accordance with the provisions of OJK Regulation ensuring that the difference between the highest
No. 45/POJK.03/2015. and lowest salaries remains reasonable. Detailed Cash (in million rupiah) Rp71,677,416,064 - - -
information on the salary ratio is disclosed in the
Shares/share-based instruments issued by 72,362,400 shares - - -
To support official service, Bank Mandiri provides Sustainability Report. the Bank. (In shares and a million-rupiah
facilities such as official housing, reimbursement nominal value which is a conversion of
of utility costs, telephone credit, and rental official Number of Recipients and Total the said share sheet)
vehicles. Meanwhile, to support the needs of Variable Remuneration
employees in ownership of houses, vehicles and
other needs, Bank Mandiri provides Employee During 2023, no number of recipients and the
Welfare Credit facilities. total number of Variable Remunerations that were
guaranteed unconditionally to be given by Bank
Position and Numbers as Mandiri to candidates for the Board of Directors,
Material Risk Takers candidates for the Board of Commissioners, and/or
prospective employees during the first 1 (one) year
All members of the Board of Commissioners and of work as referred to in Article 21 OJK Regulation
Directors of Bank Mandiri are material risk takers. No. 45/POJK.03/2015
There are 26 (twenty-six) members of the Board
of Directors and the Board of Commissioners who Total Amount of Deferred
served during the 2024 financial year. Including Variable Remuneration
Directors and Commissioners whose term of office
ends at the 2024 Annual GMS. Until the end of 2024, the amount of variable
remuneration that was still deferred in the form
Shares Options of Bank Mandiri shares or time deposits is as follows:
1. Shares, with a total of 72,362,400 shares.
Bank Mandiri did not issue share option programs 2. Cash, with a total of Rp71,677,416,064.
for Directors, Board of Commissioners, and
employees throughout 2024.
PT BANK MANDIRI (PERSERO) TBK 746 747 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
In carrying out its duties, the Board of Directors BOARD OF DIRECTORS
The Board of Directors is a corporate body that collectively holds considers prudential banking principles, COMPOSITION
the authority and full responsibility for managing the Company professional ethics, codes of conduct, national
in the best interest of the Company, aligning with its purposes and international banking conventions, and
compliance with Bank Indonesia regulations.
In 2024, the composition of the Board of Directors
was amended. Pursuant to the resolution of the
and objectives. The Board also represents the Company in legal These align with the principles of good corporate Annual GMS dated 7 March 2024, the Meeting
and non-legal matters, adhering to the provisions outlined in the governance, statutory requirements, and Financial approved the following:
articles of association as well as prevailing laws and regulations. Services Authority regulations.
1. The transfer of Mr. Riduan to the position of
Moreover, the Board of Directors has the authority to guide the The Board of Directors is committed to adhering Director of Corporate Banking;
Company›s operations, take strategic measures, and establish to the Company’s Articles of Association and 2. The honorable discharge of Ms. Susana Indah
policies deemed necessary to ensure operational efficiency and prevailing laws while implementing principles Kris Indriati;
of professionalism, efficiency, transparency, 3. The appointment of Mr. Danis Subyantoro as
effectiveness. independence, accountability, responsibility, Director of Risk Management;
and propriety. Each member of the Board of 4. The confirmation of the honorable discharge
Directors of Bank Mandiri carries out their duties of Mr. Ahmad Siddik Badruddin; and
with goodwill, accountability, and prudence in 5. The appointment of Mr. Totok Priyambodo as
compliance with the relevant laws and regulations. Director of Commercial Banking.
APPOINTMENT BASIS The composition of the Company’s Board of
Directors following the Annual GMS on 7 March
The appointment of the Board of Directors is 2024 remained 12 (twelve) members consisting of
conducted through the GMS in accordance 1 (one) President Director, 1 (one) Vice President
with the Company’s Articles of Association, Director and 10 (ten) Directors.
prevailing laws, and regulations. Candidates must
meet the fit and proper requirements set by the The composition and basis for appointment of
Financial Services Authority (OJK), ensuring their the Board of Directors as of 31 December 2024
competence, integrity, and professionalism. The is as follows.
term of office is determined by the GMS and may
be renewed based on shareholder approval.
All members of Bank Mandiri Board of Directors
have passed the fit and proper tests and have
obtained approval from the OJK, indicating
that each member of the Board of Directors has
adequate integrity, competence and financial
reputation in accordance with OJK Regulation No.
27/POJK.03/2016 concerning Fit and Proper Test for
the Main Party of Financial Services Institution that
prospective members of the Board of Directors
shall obtain the approval from the OJK prior to
carrying out its actions, duties and functions as
the Board of Directors.
PT BANK MANDIRI (PERSERO) TBK 748 749 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
Board of Directors Composition and Appointment Basis
BOARD OF DIRECTORS DUTIES AND RESPONSIBILITIES
Name Position Basis of Appointment Effective Date Period
Darmawan Junaidi President Director Period 1: EGMS 21 October 2020 23 December 2022-2027
Period 2: AGMS 10 March 2022 2020
Alexandra Askandar Vice President Director Period 1: EGMS 21 October 2020 23 December 2023-2028 In accordance with the BOD Charter, the 10. Carry out other duties and responsibilities
Period 2: AGMS 14 March 2023 2020
duties, obligations, and responsibilities of the regulated in the Articles of Association, laws
Agus Dwi Handaya Director of Compliance Period 1: AGMS 21 March 2018 12 September 2023-2028 Board of Directors are clearly defined to serve and regulations, and stipulations of the General
and HR Period 2: AGMS 14 March 2023 2018
as a guiding framework of activities. This ensures Meeting of Shareholders, Board of Director’s
Riduan* Director of Corporate Period 1: EGMS 7 January 2019 15 Mei 2019 2023-2028 that the Bank’s operations align with applicable Meetings and the Company regulations.
Banking Period 2: AGMS 14 March 2023 laws, regulations, and governance principles
Aquarius Rudianto Director of Network and Period 1: AGMS 19 February 2020 2 September 2020-2025 while fostering accountability and operational Rights and Authorities of
Retail Banking 2020 efficiency. The following outlines the specific duties the Board of Directors
Toni E. B. Subari Director of Operations Period 1: EGMS 21 October 2020 15 January 2021 2020-2025 and obligations of the Board of Directors as stated
in the Charter. The Board of Directors has the following rights and
Rohan Hafas Director of Institutional Period 1: EGMS 21 October 2020 23 December 2020-2025
authorities:
Relations 2020
1. Perform and be responsible for the 1. Take all actions and decision in managing
Sigit Prastowo Director of Finance and Period 1: EGMS 21 October 2020 23 December 2020-2025 management of the Company for the interest the Company by observing the Company’s
Strategies 2020
and in accordance with the purposes and Articles of Association, Laws and Regulations,
Timothy Utama Director of Information Period 1: AGMS 15 March 2021 24 Mei 2021 2021-2026 objectives of the Company as stipulated in Company regulations and Good Corporate
Technology
Articles of Association and act as leaders in Governance.
Eka Fitria Director of Treasury and Period 1: AGMS 14 March 2023 21 August 2023 2023-2027 the management. 2. Establish the segregation of management
International Banking 2. Maintain and manage the Company’s assets. duties amongst the Directors, in the event that
Danis Subyantoro** Director of Risk Period 1: AGMS 7 March 2024 30 August 2024 2024-2028 3. Represent the Board of Directors for and on it is not decided by the General Meeting of
Management behalf of the Company both inside and outside Shareholders.
Totok Priyambodo** Director of Commercial Period 1: AGMS 7 March 2024 30 August 2024 2024-2028 the Court. 3. Direct and set the policies as well the Company
Banking 4. Arrange and define vision and mission, strategy regulations to support the Company’s
*) Transfer of duties to Director of Corporate Banking at the Annual GMS on March 7, 2024. and the management policy of the Company. management/activities related to budget/
**) Appointed as Director on the Annual GMS on March 7, 2024.
5. Arrange, establish, supervise and evaluate the financial of business activities risk management,
implementation of the Company’s medium- operational, and human resources.
BOARD OF DIRECTORS CHARTER and long-term Plans (Corporate Budget Work 4. Regulate the delegation of powers of the
Plan, Business Plan Development, Sustainable Board of Directors to represent the Company
In carrying out its responsibilities, the Board of 1. General Terms Financial Action Plans and Human Resource inside and outside the Court to one or several
Directors assigns under a Charter (BOD Charter) 2. Organization, Management, Authority to Act, Development Plans). specific people as individuals or collectively
that serves as a comprehensive framework for its Duties and Responsibilities 6. Set the Company’s performance targets, and/or to another body.
Guidelines and Code of Conduct. This Charter was 3. Board of Directors Meetings conduct supervision and evaluation and 5. Regulate provisions regarding employees
officially ratified through Board of Directors Decree 4. Working Time and Ethics striving for the achievement of the Company’s including the determination of salaries,
No. KEP.DIR/040/2023 on 23 October 2023, which 5. Committees performance targets. pensions, or day guarantees old and other
governs the Guidelines and Code of Conduct 6. Correspondences 7. Arrange, implement and evaluate the income for the Company’s employees based
for the Board of Directors of PT Bank Mandiri Tbk. 7. Board of Directors Shareholding Company’s risk management strategies and on legislation.
The Charter provides detailed regulations and 8. Performance Assessment of the Board of policies from the identification stage to risk 6. Appoint and dismiss employees based on
instructions aimed at ensuring professionalism, Directors monitoring. labour and other laws and regulations.
accountability, and adherence to governance 9. Others 8. Establish the policies and implement Corporate 7. Appoint and dismiss the Corporate Secretary
principles, covering the following aspects: 10. Change Governance principles and internal control. and/or Head of Internal Audit Unit with the
11. Closing 9. Maintain the image of the Company and approval of the Board of Commissioners.
establish relationships with all stakeholders.
PT BANK MANDIRI (PERSERO) TBK 750 751 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
8. Write off bad debts according to provisions in the Articles of Association which further shall be reported Name Position Supervision
to Board of Commissioners to be reported and accounted for in the Annual Report.
Timothy Utama Director of Information Information Technology (IT Infrastructure, IT Applications Support,
9. Not collecting interest receivables, fines, fees, and other receivables in the context of restructuring and/ Technology IT Digital Channel Delivery, IT Application Delivery), Digital
or settlement of receivables as well as taking other actions to settle the Company’s receivables with Banking (Digital Wholesale Banking, Digital Retail Banking),
Enterprise Data Analytics, IT Strategy & Architecture, CISO Office
the obligation to report to the Board of Commissioners with the reporting provisions and procedures
determined by the Board of Commissioners. Eka Fitria Director of Treasury and International Banking & Financial Institution (Overseas Banking
10. Carry out all other actions regarding the management and ownership of the Company’s treasury, International Banking Network, Financial Institutions Business), Treasury, Transaction
Banking Wholesale, Strategic Procurement, Office of Chief
binds the Company with other parties and/or vice versa, as well as representing the Company Economist
inside and outside the Court about all matters and events, with restrictions stipulated in the laws and
Danis Subyantoro** Director of Risk Management Wholesale Risk (Corporate Risk, Commercial Risk), Market Risk,
regulations, Articles of Association and/or the GMS decision.
Operational Risk, Credit Portofolio Risk, Policy & Procedure,
11. Determine the Organizational Structure and Company executives up to a certain level that is regulated Consumer Credit Risk & Analytics, SME & Micro Risk, Retail
through the Decree of the Board of Directors with regard to provisions of the Articles of Association, Collection & Recovery, Data Protection & Fraud Risk
laws and regulations and Company regulations. Totok Priyambodo** Director of Commercial Commercial Banking, Commercial Solution
12. Delegating duties, responsibilities and authority to executives below the Directors to assist in managing Banking
the Company while taking into account the Articles of Association, laws, and Company regulations. *) Transfer of duties to Director of Corporate Banking at the Annual GMS on 7 March 2024.
13. Supervising every Company activity to be in accordance with its aims and objectives and Good **) Appointed as Director effective from the Annual GMS on 7 March 2024.
Corporate Governance.
BOARD OF DIRECTORS TENURE CRITERIA OF THE BOARD
Board of Directors Duties Segregations OF DIRECTORS
The term of office of the Board of Directors is as
In carrying out its duties, the Board of Directors’ duties are divided into the following: follows: The candidates of the Board of Directors members
Name Position Supervision 1. The Board of Directors members are appointed are individuals who when appointed or during the
for the tenure effective as of the GMS closing tenure meet the following requirements:
Darmawan Junaidi President Director Internal Audit (Wholesale & Corporate Center Audit, Retail Audit, or other dates specified by the GMS and ends 1. Having good ethics, morals and integrity.
IT Audit, Senior Investigator), Corporate Relations (Corporate
Secretary, Enterprise Legal) after the closing of the 5th (fifth) Annual GMS 2. Eligible to conduct legal actions.
after the appointing date, on the condition 3. Within 5 (five) years prior to appointment or
Alexandra Askandar Vice President Director Special Asset Management, Legal, Digital Marketing dan
Environmental, Social and Governance
of no more than 5 (five) years, by considering during the office, he/she:
the applicable laws and regulations including a. Has never been declared bankrupt.
Agus Dwi Handaya Director of Compliance and Compliance & AML – CFT, Human Capital (HC) Strategy & the Capital Market, without reducing the GMS b. Has never been a member of the Board of
HR Talent Management, HC Services, HC Engagement & Outsource
Management, HC Performance & Remuneration, Mandiri rights to dismiss the Board of Directors members Directors and/or Board of Commissioners
University, Improvement Project at any time before the tenure ends. found guilty of causing a Company
Riduan* Director of Corporate Banking Corporate Banking, Corporate Solution, Wholesale Banking
2. The dismissal is effective after the closing of the bankrupt.
GMS, unless defined otherwise by the GMS. c. Has never been sentenced of crime for
Aquarius Rudianto Director of Network and Retail Micro Development & Agent Banking, Micro Personal 3. After the tenure ends, the Board of Directors causing the loss of the country and/or
Banking Loan, Credit Cards, Consumer Loans, SME Banking, Wealth
Management, Distribution Strategy, Transaction Banking Retail members can be reappointed by the GMS for relating to financial sector.
Sales, Retail Deposit Product & Solution, Distribution & Consumer another tenure. d. never becomes a member of the Board of
Toni E. B. Subari Director of Operations Wholesale Credit Operation, Retail Credit Operation, Retail
Directors and/or member of the Board of
Credit Center, Cash & Trade Operations, Electronic Channel Commissioners who, during his/her tenure:
Operations, Customer Care, Business Continuity Management • has failed to hold Annual GMS.
Rohan Hafas Director of Institutional Government & Institutional, Government Solution, Corporate • whose accountability as member of
Relations Real Estate, Government Project Board of Directors and/or Board of
Sigit Prastowo Director of Finance and Strategy & Performance Management, Accounting, Investor
Commissioners has been declined
Strategies Relations, Strategic Investment & Subsidiaries Management, by GMS or has never provided
Business Transformation, Corporate Transformation, Corporate accountability report as member of
Center
Board of Directors and/or Board of
Commissioners to GMS.
PT BANK MANDIRI (PERSERO) TBK 752 753 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
• has caused a company that has license, a. Member of the Board of Directors in State- Position in Other Name of Other
approval, or registration from FSA not Owned Enterprises, Regional-Owned Name Position Companies/ Companies/
to fulfil its obligation to deliver Annual Enterprises, Private-Owned Enterprises. Institutions Institutions
Report and/or financial report to the b. Member of the Board of Commissioners in Rohan Hafas Director of Institutional Relations – –
OJK. State-Owned Enterprises.
Sigit Prastowo Director of Finance and Strategies – –
e. Has the commitment to comply with the c. Other structural and functional positions
laws and regulations. in central and/or regional government Timothy Utama Director of Information Technology - –
f. Has the knowledge and/or expertise in the agencies/institutions.
Eka Fitria Director of Treasury and International – –
area required by the Company. d. Political party administrators and/or Banking
legislative candidates/members; and/
BOARD OF DIRECTORS or candidate for regional head/deputy
Danis Subyantoro** Director of Risk Management – –
CONCURRENT regional head. Totok Priyambodo** Director of Commercial Banking – –
POSITIONS POLICY e. Positions that may cause conflicts of interest *) Transfer of duties to Director of Corporate Banking at the Annual GMS on 7 March 2024.
**) Appointed as Director effective from the Annual GMS on 7 March 2024.
and/or other positions in accordance with
The provisions for concurrent positions for the Board the provisions in the legislation.
of Directors are regulated in the following: 2. OJK Regulation No. 17 of 2023 regarding
1. Regulation of the Minister of SOEs No. PER- the Implementation of Governance for BOARD OF DIRECTORS 2. The GMS/Minister may appoint candidates
11/MBU/07/2021 concerning Requirements, Commercial Banks, prohibits members of the NOMINATION AND proposed by the Succession Committee as
Procedures for Appointment, and Dismissal of Board of Directors from concurrently holding SELECTION PROCESS members of the Board of Directors of SOEs.
Members of the Board of Directors of State- positions as members of the board of directors, 3. For certain SOEs, the appointment of an
Owned Enterprises, as amended by Regulation members of the board of commissioners, Pursuant to the Articles of Association, members individual as a member of the SOE Board of
of the Minister of SOEs No. PER-7/MBU/09/2022, members of the Sharia supervisory board, of the Board of Directors are appointed and Directors may be made after passing the Fit
and lastly amended by the SOE Minister or executives in banks, companies, and/or dismissed by the GMS, for a period of 5 (five) years and Proper Test (UKK) according to sectoral
Regulation No. PER-3/MBU/03/2023 concerning other institutions; in functional roles in financial effective from the date of GMS appointment. regulations.
the Organization and Human Resources of institutions, banks, and/or non-bank financial Members of the Board of Directors whose office 4. In the event the appointment of SOE Board
State-Owned Enterprises, members of the institutions domiciled domestically or overseas; terms are expired may be reappointed by the of Directors members is made before the UKK
Board of Directors are prohibited from holding in other positions that may create conflicts of GMS. according to sectoral regulations, the SOE
concurrent positions as: interest in carrying out duties as a member of Board of Directors is authorized to carry out
the Board of Directors; and/or in other positions The procedure for the appointment of Bank actions, duties, and functions as members of
as stipulated by regulations. Mandiri Board of Directors refers to OJK Regulation the SOE Board of Directors from the date they
No. 33/POJK.04/2014 concerning the Board of pass the UKK according to sectoral regulations.
Board of Directors Concurrent Position Directors and Board of Commissioners of Issuers or 5. SOE Board of Directors members as referred to
Position in Other Name of Other Public Companies, OJK Regulation No. 17 of 2023 in paragraph (3) have a term of office effective
Name Position Companies/ Companies/ regarding the Implementation of Governance for from the date determined by the GMS/Minister.
Institutions Institutions Commercial Banks, and SOE Minister Regulation 6. In the event certain SOE Board of Directors
No. PER-3/MBU/03/2023 concerning Organs and members fail the UKK according to sectoral
Darmawan Junaidi President Director – –
Human Resources of State-Owned Enterprises. The regulations, the GMS/Minister may dismiss such
Alexandra Askandar Vice President Director – – following are procedures of the Board of Directors’ SOE Board of Directors members, taking into
Agus Dwi Handaya Director of Compliance and HR – –
appointment: account sectoral regulations.
1. Origin of prospective SOE Board of Directors/ 7. The appointment of an individual as a member
Riduan* Director of Corporate Banking – – Board of Directors candidates come from: of the SOE Board of Directors may be made
Aquarius Rudianto Director of Network and Retail Banking – – a. Former BUMN Director. through:
b. BUMN Board of Commissioners/Supervisory a. Decision of the Minister as the GMS/owner
Toni E. B. Subari Director of Operations – –
Board. of capital if all shares/capital of the SOEs
c. Structural Officers and Government are owned by the State; or
Functional Officers. b. Decision of the GMS or decision of all
d. Another source. shareholders by circular resolution, if not
all shares are owned by the State.
PT BANK MANDIRI (PERSERO) TBK 754 755 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
8. For Public Companies, the curriculum vitae of 17. Board members commence their duties e. Conduct actions that violate ethics and/or 10. Before the resignation is effective, the
candidates for appointment as members of effectively from the date specified in the propriety that should be valued by member; concerned member of the Board of Directors
the BUMN Board of Directors proposed to be Minister’s Decision/GMS/decision of all f. Is declared guilty by the Court’s decision shall assume responsibility to complete the
appointed in the RUPS must be available and shareholders by circular resolution. with permanent legal force; duties and the responsibilities in accordance
announced during the holding of the RUPS 18. The format of the statement letter related to g. Resigns; with the Articles of Association and the
before the decision is made regarding the the appointment and dismissal of the Board h. Other reasons deemed appropriate by the applicable laws.
appointment of such individuals as members of Directors as stated in Annex IV is an integral GMS for the interests and objectives of the 11. The resigning member will be released from
of the SOE Board of Directors. part of SOE Minister Regulation No. PER-3/ Company. any responsibility after obtaining discharge of
9. Prior to being appointed as a member of MBU/03/2023. duty from the annual GMS.
the SOE Board of Directors, the individual 3. The dismissal by the reasons aforementioned 12. A member of the Board of Directors is dismissed
concerned must sign a letter of resignation The process of nominating and selecting the Board is conducted after the person(s) concerned in if:
from other positions prohibited from being held of Directors is carried out through the proposal of the event of dismissal is given the opportunity to a. The resignation has been in effect;
concurrently with the position of SOE Board the members of the Board of Directors to the GMS raise defense, excluding the dismissal specified b. Passed away;
of Directors member effective from the date by taking into account the recommendations of in the provisions of points f and g. c. The tenure has expired;
they are appointed as a member of the SOE the Board of Commissioners and the Remuneration 4. The dismissal due to reasons as referred to in d. Dismissed by the decision of GMS;
Board of Directors. and Nomination Committee. Prior to the discussion point letter d and f are considered dishonorable e. Declared bankrupt by a Commercial Court
10. In the event the individual concerned does on the appointment and dismissal of the Board of discharge. which has a permanent legal force or under
not resign within the time frame as stipulated Directors in the GMS, information was provided on 5. Among the Board of Director’s members and the auspices based on a Court’s decision;
in the laws and regulations, their position as a the profiles of new and reappointed candidates between the Board of Directors’ members and or
member of the BUMN Board of Directors ends for the Board of Directors. the Board of Commissioners’ members, there f. No longer fulfilling the requirements as a
at that time. shall not be any blood relationship of three member of the Board of Directors based on
11. In the event the appointment decision is made generations, either vertical or horizontal in the the provisions of the Articles of Association
by the Minister or decision of all shareholders MECHANISM OF RESIGNATION family tree, including the familial relationship and the applicable laws.
by circular resolution, the Deputy processes the AND DISMISSAL OF THE arising from marriage. 13. For the member of the Board of Directors
delivery of the Decision Letter to the selected BOARD OF DIRECTORS 6. In the event that such condition prevails, the dismissed before or after the term of office,
SOE Board of Directors member after the GMS has the authority to dismiss one of the unless unable to resume the position due to
Decision is determined. Resignation and dismissal mechanism for the members. passing, the concerned member shall therefore
12. In the process of delivering the Decision Letter, Board of Directors is regulated by the Articles of 7. A member for the Board of Directors may resign be held responsible for their actions that have
the Deputy is assisted by the high-level official Association as follows: from his/her position before his/her term of been rejected by the GMS;
responsible for legal affairs, Assistant Deputies, office expires. In the event that a member of 14. The Board of Director’s members may at any
and Sector Assistant Deputies. 1. The GMS may dismiss the Board of Director’s the Board of Directors resigns, the said member time be temporarily dismissed by the Board
13. After the delivery of the Decision Letter is members at any time by stating its reasons. shall submit a written request for resignation to of Commissioners if they conduct actions
carried out, all documents are handed over the Company. contrary to the Articles of Association or
to the Deputy for administration. 2. The dismissal of a member of the Board of 8. The Company must hold the GMS to decide there are indications of actions that harm the
14. In the event the appointment will be Directors is called for if, based on the factual on the resignation request of a member of Company or neglect the obligations or there
determined in the GMS, the submission of the circumstance, the said members: the Board of Directors no later than 90 (ninety) are crucial explanations for the Company, by
UKK results to the Minister is accompanied by a. Is unable/inadequate to fulfil the obligations days after receiving the letter of resignation. paying attention to the following provisions:
a letter of appointment for the candidate as agreed in the management contract; 9. The Company is obliged to provide information a. Temporary dismissal shall be notified in
and a power of attorney to attend and make b. Is unable to perform duties appropriately; transparency to the public and submit it to the written to the said member along with the
decisions in the GMS. c. Violates the provisions of the Articles of Financial Service Authority no later than 2 (two) rationale, then forwarded to the Board of
15. After the GMS is held, all documents related Association and/or the applicable laws; working days after: Directors;
to the appointment of SOE Board of Directors d. Engages in actions that detrimental to the a. The approval of the resignation application
members are handed over to the Deputy for Company and/or country; from a member of the Board of Directors.
administration. b. The achievement of the GMS results.
16. The administrative process by the Deputy
as referred to in paragraphs (12) and (14)
includes documentation of the appointment
and assessment process.
PT BANK MANDIRI (PERSERO) TBK 756 757 ANNUAL REPORT 2024
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BOARD OF DIRECTORS BOARD OF DIRECTORS
b. The notification as referred to in the letter k. If the member who is subjected to Directors shall inform in writing regarding his/her AFFILIATIONS OF THE
“a” shall be submitted no later than 2 (two) temporary dismissal does not attend the intention to the Bank, and the Bank shall convene BOARD OF DIRECTORS
working days after the temporary dismissal GMS after being summoned in written, the GMS to take decision on the resignation of a
is effective; the member shall be considered to have member of the Board of Directors within 90 days Affiliation refers to the relationships that may exist
c. The member who is subject to temporarily neglected his/her rights to defend himself/ after the acceptance of the resignation. between members of the Board of Directors,
dismissal has no authority to conduct the herself in the GMS and agree to the GMS the Board of Commissioners, and the Main or
Company’s management for the sake of decision. Controlling Shareholders of the Company. These
the Company in relation with the purposes l. The Company is obliged to conduct MANAGEMENT OF THE relationships can arise from family ties, business
and objectives of the Company or to information transparency to the public and BOARD OF DIRECTORS interests, or professional associations. By identifying
represent the Company either within or submit it to the Financial Services Authority CONFLICT OF INTEREST and disclosing potential affiliations, the Company
outside the Court; regarding: can proactively mitigate conflicts of interest,
d. Within a period of at most 90 (ninety) days • The decision of temporary dismissal; and Management of the Board of Directors conflict ensure fair decision-making, and uphold the trust
after the temporary dismissal has been • The results of GMS either to revoke of interest is specified in Bank Mandiri Policy of stakeholders. These relationships may take the
done, the Board of Commissioners shall or reinforce the temporary dismissal Architecture. Bank Mandiri Policy Architecture form of:
organize the GMS to revoke or reinforce decision as referred to in letter “d”, is a policy hierarchy/structure functioning as a
the temporary dismissal; or any information regarding the framework and guidelines in policy preparation • Family relationship due to marriage and
e. With the lapse of the period of holding the cancellation of the temporary dismissal and implementation of Bank activity. The descent to the second degree either horizontal
GMS as referred to in letter d or the GMS is by the Board of Commissioners due to Management of the Board of Directors conflict or vertical.
unable to make a decision, the temporary the absence of the GMS until the due of interest is as follows: • Management or oversight relationship with
dismissal will be cancelled; date as referred to in letter e of this Main/Controlling Shareholder.
f. The limitation of authority as stated in point article, no later than 2 (two) working 1. The Board of Commissioners, the Board of • Share ownership by each member of the Board
c shall be effective since the effective date days from such happening. Directors, and Executives shall commit to of Directors and Board of Commissioners to the
of temporary dismissal by the Board of prevent any forms of conflict of interest. Main/Controlling Shareholders as legal entity.
Commissioners until: POLICIES RELATED TO THE 2. In the event that the Board of Directors
• there is a decision of the GMS which RESIGNATION OF THE BOARD member(s) has a personal Interests in a The Board of Directors of Bank Mandiri have
reinforces or revokes the temporary OF DIRECTORS’ MEMBERS transaction, contract or contracts proposed no financial relations, management relations,
dismissal in letter d; or DUE TO THEIR INVOLVEMENT in which one of the parties is the Bank, the shareholding and/or family relations with other
• the due date as stated in letter d has IN FINANCIAL CRIMES interest shall be mentioned in the Board of members of the Board of Commissioners, the Board
passed. Directors Meeting and the concerned Board of Directors and/or Controlling Shareholders or
g. In the GMS as referred to in letter d, the Bank Mandiri has in place the policy on resignation of Directors member has no authority to take relation with the Bank, which helps in carrying
member of concerned shall be given an of member of the Board of Directors when involved a vote. out their tasks and responsibility independently.
opportunity to raise defenses; in financial crime as stated in the Bank’s Articles 3. Periodically, at least 1 (once) in a year, every
h. Temporary dismissal cannot be extended of Association. member of the Board of Commissioners, the The affiliations of the Board of Directors are shown
or re-established by the same rationale if Board of Directors and the Executives are in the following table:
the temporary dismissal is declared void as Referring to the Article 14 paragraph (26) letter required to make a statement regarding
referred to in letter e; f of the Bank’s Articles of Association, the tenure conflict of interests with the Bank activities.
i. In the event that the GMS revokes the of member of the Board of Directors is ended 4. Members of the Board of Commissioners, the
temporary dismissal or circumstances as if no longer meet the requirements as member Board of Directors and the Executives are
referred to in letter e prevail, the concerned of the Board of Directors based on the Articles prohibited from having concurrent positions
member shall remain to perform his/her of Association and other laws and regulations, as specified in the applicable regulations.
tasks; including involvement in financial crime. In the
j. If the GMS outcome reinforces the decision event that a member of the Board of Directors
of the temporary dismissal, then the is resigning including if involved in the financial
member is dismissed permanently; crime, thus a concerned member of the Board of
PT BANK MANDIRI (PERSERO) TBK 758 759 ANNUAL REPORT 2024
Page 102
CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
Affiliations of The Board of Directors
Financial, Family, and Management Relations of the BOD
SHAREHOLDING OF THE BOARD OF DIRECTORS
Financial Relations With Family Relations With
Management
Name Position Controlling Controlling
BOC BOD BOC BOD Relations
Shareholders Shareholders
Yes No Yes No Yes No Yes No Yes No Yes No Yes No Based on POJK 17/2023 Article 32 letter a, the Board of Directors has disclosed share ownership of
5% (five percent) or more, either in the Bank concerned or in other banks and/or companies, both
Darmawan President
√ √ √ √ √ √ √ domestically and internationally. The share ownership of Bank Mandiri’s Board of Directors is described
Junaidi Director
in the table below.
Alexandra Vice
Askandar President √ √ √ √ √ √ √
DIrector Board of Directors Shares Ownership as of 31 December 2024
Agus Dwi Director of
Handaya Information √ √ √ √ √ √ √ Share Ownership
Technology
Bank Mandiri Non-Bank
No. Name Position Other Other
Riduan Director of Financial
Corporate √ √ √ √ √ √ √
Total Banks Companies
% Ownership
Banking Shares Institutions
Aquarius Director of 1. Darmawan President Director 11,134,200 0.0119295% Nil Nil Nil
Rudianto Network and √ √ √ √ √ √ √ Junaidi
Retail Banking
2. Alexandra Vice President Director 11,028,200 0.0118159% Nil Nil Nil
Askandar
Toni E. B. Director of
√ √ √ √ √ √ √
Subari Operations 3. Agus Dwi Director of Compliance 11,347,300 0.0121578% Nil Nil Nil
Handaya & HR
Rohan Director of
Hafas Institutional √ √ √ √ √ √ √ 4. Riduan Director of Corporate 11,250,000 0.0120536% Nil Nil Nil
Relations Banking
Sigit Director of 5. Aquarius Rudianto Director of Network & 7,102,000 0.0076093% Nil Nil Nil
Prastowo Finance and √ √ √ √ √ √ √ Retail Banking
Strategies
6. Toni E. B. Subari Director of Operation 6,082,200 0.0065166% Nil Nil Nil
Timothy Director of
Utama Information √ √ √ √ √ √ √ 7. Rohan Hafas Director of Institutional 5,965,200 0.0063913 Nil Nil Nil
Technology Relations
Eka Fitria Director of 8. Sigit Prastowo Director of Finance & 10,869,800 0.0116462% Nil Nil Nil
Compliance √ √ √ √ √ √ √ Strategies
and HR
9. Timothy Utama Director of Information 7,036,600 0.0075392% Nil Nil Nil
Danis Director Technology
Subyantoro of Risk √ √ √ √ √ √ √
Management 10. Eka Fitria Director of Treasury & 1,197,500 0.0012830% Nil Nil Nil
International Banking
Totok Director of
Priyambodo Commercial √ √ √ √ √ √ √ 11. Danis Subyantoro Director of Risk 344,800 0.0003694% Nil Nil Nil
Banking Management
12. Totok Priyambodo Director of Commercial 370,000 0.0003964% Nil Nil Nil
Banking
Total 83,727,800 0.0897082%
PT BANK MANDIRI (PERSERO) TBK 760 761 ANNUAL REPORT 2024
Page 103
CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
ORIENTATION PROGRAM FOR THE NEW BOARD OF DIRECTORS Name Position Material Material Provider Date
- Dir. Keputuhan & SDM
The Orientation Program is organized by the Company for newly appointed members of the Board of Steering Committee
- Dir. Operation
of the Personal Data
Directors to equip them with a comprehensive understanding of the Company’s strategic and operational - Dir. IT
Protection Law
- SEVP IT
framework. The program aims to ensure that new Directors are well-informed about their roles and 1. Update follow up
- SEVP Digital Banking 3 September
responsibilities, enabling them to contribute effectively to the Company’s growth and governance. arahan steerco
- Group Head Terundang (DFR, EDA, 2024
2. Update on the
Key aspects of the program include: IT ASP, OPR, HCSTM, Legal, PCP,
progress of the
CISO, ITA, MUG, DRB, DSG, CCG,
implementation of
IT STA, IT APD, SOR IT, CPL, CCD,
1. The Company’s strategy, policies, and work plan, providing insight into current goals and future the PDP Law
DGM, RDPS, TBRS)
directions. Regional
13 November
2. The Company’s core values, vision, and mission, ensuring alignment with the organization’s purpose. Development All Region
2024
Acceleration
3. Duties, responsibilities, and authorities of the Board of Directors as outlined in the Articles of Association
Department Meeting.
and in compliance with prevailing regulations in Indonesia. Agenda;
08 December
4. Policies related to Corporate Governance, emphasizing ethical and effective management. 1. Strategy Discussion -
2024
5. Facilities and resources available to support the Board of Directors in executing their duties. 2. Retail Quality Im-
provement
6. Other relevant programs tailored to the specific needs of the Company and its Directors.
Policy & Procedure - Dir. KPS
Committee - Dir. KES
The Orientation Program is coordinated by the Corporate Secretary, who ensures the efficient delivery of 1. Revision of Internal
09 December
materials and resources. In 2024, orientation programs were successfully conducted for newly appointed Control Policy
2024
2. ICOFR Operating
Directors, covering the aforementioned topics and equipping them with the necessary knowledge to Procedure Memo-
fulfill their roles effectively. randum
- PCP
Discussion on MSME 11 December
- Legal
Debtor Bills Write-off 2024
Name Position Material Material Provider Date - RCR
Danis Director of Risk Self-Assessment Update on the Results
Subyantoro Management of Integrated Risk of Socialization 24 December
All BOD
Profile and Bank of Loan Portfolio 2024
Soundness Level (TKB) 05 August Guideline
of Bank Mandiri on 2024 Director of Meeting for 08 March 2024
Totok 1. Commercial Banking 1 Group
a consolidated basis Commercial Commercial Banking
Priyambodo
for the first semester Banking 2. Commercial Banking 2 Group
period 3. Commercial Banking 3 Group
15 August 4. Commercial Banking 4 Group
Forum Area Head ALL Region
2024
5. Commercial Banking 5 Group
Progress of Personal
6. Commercial Banking 6 Group
Data Protection - Data Protection & Fraud Risk 16 August
& SAF Mortgage - Senior Investigator 2024 7. ommercial Solution Group
Preparation 8. Commercial Banking Task Force
- President Director 9. Decentralized Complience
Risk Management 19 August Operation & Risk Commercial
- SEVP Wholesale Risk
Framework 2024 Banking
- CPR
Forum 3 ALCO 10. Human Capital Business Partner
Directors Commercial Banking
1. Update on Liquid- 11. Strategy and Performance
ity Conditions for - Tim ALCO Management Group
22 August
August 2024 - Transaction Banking Wholesale
2024
2. Strategy for - Retail Deposit Product & Solution
Achieving Regular
Third-Party Funds
(DPK) Target
PT BANK MANDIRI (PERSERO) TBK 762 763 ANNUAL REPORT 2024
Page 104
CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
Name Position Material Material Provider Date RISK MANAGEMENT CERTIFICATION
Talk to Director - 1. Commercial Banking 1 Group
Commercial Banking 2. Commercial Banking 2 Group As stipulated in Financial Services Authority Circular No. 28/SEOJK.03/2022 concerning Risk Management
2024 Certification for Commercial Bank Human Resources, Bank Management (Board of Commissioners and
3. Commercial Banking 3 Group
4. Commercial Banking 4 Group Board of Directors) must have a Risk Management Certificate issued by a Professional Certification Body,
5. Commercial Banking 5 Group with the following classification:
6. Commercial Banking 6 Group No. Position Level Validity
7. Commercial Solution Group
20 March 2024 1. Commissioner Minimum Level 1 4 years
8. Commercial Banking Task Force
9. Decentralized Complience 2. Independent Commissioner Minimum Level 2 4 years
Operation & Risk Commercial
Banking 3. President Director and Directors of the Bank with assets > Rp10 5 2 years
10. Human Capital Business Partner trillion
Commercial Banking
11. Strategy and Performance
Management Group
After the certificate expires, a mandatory Refreshment Program must be taken regularly, at least:
Corporate Plan
2020 - 2024, RBB 2024
Strategy and Performance 1. Once every year for certificate levels 1 and 2; or
-2027, RKAP 2024, and 25 March 2024
Management Group
Financial Performance 2. Once every year for certificate levels 3, 4, and 5.
2023 - 2024
Bank Health Level and
Risk Management Credit Portofolio Risk Group 18 April 2024 In Bank Mandiri, as a bank with a total asset of > Rp10 trillion, the entire members of its Board of Directors
Framework are holders of Risk Management Certificate Level 5. This certification is also part of OJK’s fit and proper
GCG, APU PPT test requirements. The Risk Management Certificates of the Board of Directors are as follows.
and Integrated Compliance and AML - CFT Group 30 April 2024
Governance
Review of Subsidiary
Company BOD Mandiri Utama Finance 15 May 2024
Performance
Review of Subsidiary
Company BOD Mandiri Tunas Finance 16 May 2024
Performance
Information & Technology and Digital
IT Governance 27 May 2024
Banking
Performance
Review of Region IX RCEO Region IX Kalimantan 12 June 2024
Kalimantan
Personal Data
Working Team PDP 25 June 2024
Protection
Performance Tune Up 1. Commercial Banking 1 Group
Commercial Banking 2. Commercial Banking 2 Group
3. Commercial Banking 3 Group
4. Commercial Banking 4 Group
5. Commercial Banking 5 Group
6. Commercial Banking 6 Group
7. Commercial Solution Group 11 October
8. Commercial Banking Task Force 2024
9. Decentralized Complience
Operation & Risk Commercial
Banking
10. Human Capital Business Partner
Commercial Banking
11. Strategy and Performance
Management Group
PT BANK MANDIRI (PERSERO) TBK 764 765 ANNUAL REPORT 2024
Page 105
CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
Expiry Expiry
Name Position Issuers Level Field/Area Issued Date Name Position Issuers Level Field/Area Issued Date
Date Date
Darmawan President Banking Level 5 Banking Risk Management 3 February 7 October Agus Dwi Director of Banking Level 5 Banking Risk Management 9 May 2022 2 May 2024
Junaidi Director Profession 2021 2023 Handaya Compliance Profession
Certification and HR Certification
Institute (LSPP) Institute (LSPP)
Banking Refreshment Risk Management: Risk 5 August 2021 5 August BARa Risk Refreshment Risk Management 12 – 13 March 12 – 13
Profession Management Certification 2023 Forum Certification Refreshment 2020 March 2022
Refresher Program: COVID Program – Embedding
Loan Restructuring After Sustainability Programs into
Implementation of POJK 48 Banks’ Business Model
2020
LPPI Refreshment Risk Management 29 November 29
Banking Refreshment Risk Management 29 September 29 Certification Refreshment 2023 November
Profession Certification Refreshment 2023 September Level 7 2024
Certification 2024
Institution BARa Risk Refreshment Indonesia Banking in 7 December 7
(LSPP) Forum Supporting Indonesia 2023 December
towards a Low Carbon 2024
IRPA Refreshment Risk Management 23-24 24 October Economy
(Indonesia Certification Alignment October 2024 2025
Professional Program for Directors IRPA ( Refreshment Risk Management 9 - 10 10 October
Association) and Commissioners of Indonesia Certification Alignment October 2024 2025
Commercial Banks Professional Program for Directors
Association ) and Commissioners of
Alexandra Vice President Banking Level 5 Banking Risk Management 21 May 2018 21 May Commercial Banks
Askandar Director Profession 2020
Certification Riduan Director of Banking Level 5 Banking Risk Management 18 February 18 February
Institute (LSPP) Corporate Profession 2013 2021
Banking Certification
BARa Risk Refreshment Risk Management: 23 March 23 March Institute (LSPP) 9 February 18 February
Forum Application of Basel II 2022 2024 2021 2023
Reform Basel IV for ATMR
Calculation on Credit Risk ASTA Refreshment Managing the Commercial 6 January 6 January
Consulting Credit in facing the 2023 2023 2024
Banking Refreshment Risk Management 29 September 29 Recession Potential
Profession Certification Refreshment 2023 September
Certification 2024 BARa Risk Refreshment Indonesian Banking in 7 December 7
Institution Forum (2023) Supporting Indonesia 2023 December
(LSPP) Towards a Low Carbon 2024
Economy
LPPI Education Banking Risk Management 07 -10 June 10 June
and Training Training Program 2024 2025 IRPA ( Refreshment Risk Management 23 - 24 24 October
Qualification 7 Indonesia Certification Alignment October 2024 2025
Professional Program for Directors
Association ) and Commissioners of
Commercial Banks
PT BANK MANDIRI (PERSERO) TBK 766 767 ANNUAL REPORT 2024
Page 106
CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
Expiry Expiry
Name Position Issuers Level Field/Area Issued Date Name Position Issuers Level Field/Area Issued Date
Date Date
Aquarius Director of Banking Level 5 Banking Risk Management 13 May 2020 13 May Sigit Director of Banking Level 5 Banking Risk Management 24 June 2015 24 June
Rudianto Network and Profession 2022 Prastowo Finance and Profession 2017
Retail Banking Certification Strategy Certification
Institute (LSPP) Institution Refreshment Banking Risk Management 14 March 14 March
(LSPP) Refreshment – Risk 2017 2019
Banking Level 5 Banking Risk Management 21 April 2022 21 April Management in Current
Profession 2024 Liquidity Tight Conditions
Certification
Institute (LSPP) Refreshment Banking Risk Management 2 May 2019 2 May 2021
Refreshment – Cyber
BARa Risk Refreshment Indonesian Banking in 7 December 7 Security Awareness in
Forum Supporting Indonesia 2023 December Industry 4.0
Towards a Low Carbon 2024
Economy Indonesian Refreshment Banking Risk Management 21 July 2020 21 July
Banker Refreshment – 2022
IRPA Refreshment Risk Management 23 - 24 24 October Association Implementation of
(Indonesia Certification Alignment October 2024 2025 Operational Risk
Professional Program for Directors Management in the
Association) and Commissioners of Covid-19 Period
Commercial Banks
Banking Refreshment Banking Risk Management 24 February 24 June
Toni E. B. Director of Banking Level 5 Banking Risk Management 23 October 17 June Profession 2021 2023
Subari Operations Profession 2019 2021 Certification
Certification Institute (LSPP)
Institute (LSPP) 28 June 2021 17 June
2023 Maisa Citra Refreshment The Importance of 22 February 22 February
Edukasi Cyber Security
in Bank 2023 2024
Banking Refreshment Risk Management Training 29 November 29 Digitalization and Its Relation
Profession level 7 2023 November to Operational Risk
Certification 2024
Institute (LSPP) IRPA ( Refreshment Risk Management 20 - 21 August 21 August
Indonesia Certification Alignment 2024 2025
IRPA Refreshment Risk Management 20 - 21 August 21 August Professional Program for Directors
(Indonesia Certification Alignment 2024 2025 Association ) and Commissioners of
Professional Program for Directors Commercial Banks
Association) and Commissioners of
Commercial Banks Timothy Director of Banking Level 5 Banking Risk Management Aug 1, 2018 13 July
Utama Information Profession 2020
Rohan Director of Banking Level 5 Banking Risk Management 25 November 25 Technology Certification
Hafas Institutional Profession 2020 November Institute (LSPP) Refreshment Risk Management 13 July 2020 13 July
Relations Certification 2022 Certification Refreshment 2022
Institute (LSPP) Program – Implementation
of Governance, Risk,
Maisa Citra Refreshment Banking Risk Management 21 July 2022 21 July Compliance (GRC) in
Edukasi 2024 Banking for Indonesia
Context
Maisa Edukasi Refreshment Risk Management 17 October 17 October
Qualification Level 7 Training 2024 2025 Maisa Citra Refreshment Banking Risk Management 21 April 2022 21 April
Edukasi 2024
IRPA ( Refreshment Risk Management 20 - 21 August 21 August
Indonesia Certification Alignment 2024 2025
Professional Program for Directors
Association ) and Commissioners of
Commercial Banks
PT BANK MANDIRI (PERSERO) TBK 768 769 ANNUAL REPORT 2024
Page 107
CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
Name Position Issuers Level Field/Area Issued Date
Expiry BOARD OF DIRECTORS
Date MEETINGS
Eka Fitria Director of LPPI Provision Risk Management Providing 22 June 2023 22 June
Treasury and Program for Prospective 2024 The policies and requirements for Bank Mandiri 7. Remote Meetings: Board of Directors meetings
International Members of the Board of Board of Directors meetings are outlined in may also be conducted remotely through
Banking Directors
the BOD Charter and align with POJK No. 33/ teleconferencing, video conferencing, or other
Badan Level 7 Banking Risk Management 17 April 2024 17 April POJK.04/2014 and OJK Regulation No. 17 of 2023. electronic means, provided that all participants
Nasional Level 7 Qualification 2024 The key provisions for these meetings are as follows: can interact in real time, including through audio
Sertifikasi
Profesi ( BNSP)/ and visual engagement.
LSPP 1. Frequency of Meetings: The Board of Directors
is required to hold meetings at least once a 8. Chairing and Documentation: The President
IRPA ( Refreshment Risk Management 20 - 21 August 21 August
Indonesia Certification Alignment 2024 2025 month. Additional meetings may be convened Director chairs the meetings. If the President
Professional Program for Directors as necessary upon the request of one or more Director is unavailable, the Vice President
Association ) and Commissioners of
Directors or based on a written request from Director serves as the chair. In the absence
Commercial Banks
the Board of Commissioners. of both, the chairperson role is assigned to a
Danis Director of Risk LPPI Education Risk Management 29 November 29 Substitute Director as per the Board’s decision.
Subyantoro Management and Training Refreshment Level 7 2023 November
Level 7 2024 2. Joint Meetings with the Board of Commissioners: If no substitute is available, the longest-serving
The Board of Directors is required to hold joint Director or, in the case of equal tenure, the oldest
BARa Risk Refreshment Indonesia Banking In 7 December 7
meetings with the Board of Commissioners Director by age presides over the meeting. All
Forum Program Supporting Indonesia 2023 December
Level 7 towards a Low carbon 2024 at least once every four months to ensure meetings are documented in the form of
Economy alignment on strategic and operational minutes, which are distributed to all Directors
Badan Level 7 Banking Risk Management 17 April 2024 17 April matters. and recorded in the Company’s official records.
Nasional Level 7 Qualification 2027
Sertifikasi 3. Quorum Requirements: A Board of Directors 9. Circular Resolution: The Board of Directors
Profesi (BNSP)/
LSPP meeting is considered valid and authorized may make valid decisions without physically
to make binding decisions if more than 2/3 convening a meeting through a Circular
Totok Director of Badan Level 7 Banking Risk Management 17 April 2024 17 April
(two-thirds) of the total members are present Resolution. This method requires that all members
Priyambodo Commercial Nasional Level 7 Qualification 2027
Banking Sertifikasi or represented by proxy. of the Board of Directors are notified and provide
Profesi (BNSP)/ written approval of the proposed resolution.
LSPP
4. Representation at Meetings: A Director may Decisions made through this process hold the
be represented by another Director during same legal standing as those made in formal
a meeting, provided that a formal proxy meetings.
is granted. However, a Director may only
represent one other Director.
5. Meeting Scheduling: The Board of Directors
is encouraged to schedule meetings for the
following year before the end of the current
fiscal year, ensuring effective planning and
organization.
6. Meeting Materials: All relevant materials for the
Board of Directors meetings shall be distributed
to participants no later than five working days
prior to the meeting. If a meeting is held outside
of the regular schedule, materials can be
provided immediately prior to the meeting.
PT BANK MANDIRI (PERSERO) TBK 770 771 ANNUAL REPORT 2024
Page 108
CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
Board of Directors Meetings Plan Reasons for
No. Date Meeting Agenda Meeting Participants Presence
Absence
The following Board of Directors’ meeting plan for 2024, including key agendas, has been uploaded to 2 8 January 1. General Discussion: a. Update Darmawan Junaidi Present
the Bank Mandiri website, ensuring transparency and accessibility for stakeholders. 2024 on the Company's Latest
Developments Alexandra Askandar Present
2. General Discussion: b.
Quarter I Quarter II Quarter III Quarter IV Ahmad Siddik Badruddin Present
Update on Digital Platform
Development Agus Dwi Handaya Present
• Monthly/quarterly • Monthly/quarterly • Monthly/quarterly • Monthly/quarterly
review of the Company review of the Company review of the Company review of the Company
Riduan Present
and Subsidiaries’ and Subsidiaries’ and Subsidiaries’ and Subsidiaries’
performance. performance. performance. performance. Aquarius Rudianto Present
• Monthly/quarterly review • Monthly/quarterly review • Monthly/quarterly review • Monthly/quarterly review
of the Company’s of the Company’s of the Company’s of the Company’s Toni E. B. Subari Present
Strategy and Work Plan. Strategy and Work Plan. Strategy and Work Plan. Strategy and Work Plan.
• Preparation of the • Discussion and Approval • Discussion and Approval Susana Indah K. Indriati Absent Leave
Annual General Meeting of RKAP (Work & Budget of the Sustainable Rohan Hafas Present
of Shareholders. Plan) 2024 Revision & Financial Action Plan
• Review and approval RBB (Bank Business Plan) (RAKB) and Recovery Sigit Prastowo Present
of the Audit Financial 2024-2026 Revision. Plan.
Statements Fiscal Year • Discussion and Approval Timothy Utama Absent Leave
2023. of RKAP (Work & Budget
Eka Fitria Present
• Selection of External Plan) 2025 & RBB (Bank
Auditor for Fiscal Year Business Plan) 2025-2027. 3 16 January 1. Proposal on Human Capital Darmawan Junaidi Present
2024. 2024 2. General Discussion:
Transformation Project Update Alexandra Askandar Present
Board of Directors Meeting Implementation 3. Financial Performance
Ahmad Siddik Badruddin Present
December 2023
The following are agenda, date and participants of the Director’s Meeting in 2024. Agus Dwi Handaya Present
Riduan Present
Reasons for Aquarius Rudianto Absent Leave
No. Date Meeting Agenda Meeting Participants Presence
Absence
Toni E. B. Subari Present
1 3 January 1. General Discussion: a. Update Darmawan Junaidi Present
2024 on the Company's Latest Susana Indah K. Indriati Present
Developments Alexandra Askandar Present
Rohan Hafas Present
2. General Discussion: b. Mandiri
Ahmad Siddik Badruddin Present
Investment Forum 2024 Update Sigit Prastowo Present
3. Proposed Implementation Agus Dwi Handaya Present
of the 2024 Annual General Timothy Utama Present
Meeting of Shareholders Riduan Present
Eka Fitria Present
Aquarius Rudianto Present
4 22 January 1. 2023 Performance Assessment Darmawan Junaidi Present
Toni E. B. Subari Absent Leave 2024 2. Consolidated Financial
Statements of PT Bank Mandiri Alexandra Askandar Present
Susana Indah K. Indriati Absent Leave (Persero) Tbk. and Subsidiaries
Ahmad Siddik Badruddin Present
for the Year Ended December
Rohan Hafas Absent Leave
31, 2023 (Audited) Agus Dwi Handaya Present
Sigit Prastowo Present 3. Update on Prudential Meeting
Bank Business Plan (RBB) 2024- Riduan Present
Timothy Utama Present 2026
Aquarius Rudianto Absent Leave
Eka Fitria Present
Toni E. B. Subari Present
Susana Indah K. Indriati Present
Rohan Hafas Present
PT BANK MANDIRI (PERSERO) TBK 772 773 ANNUAL REPORT 2024
Page 109
CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
Reasons for Reasons for
No. Date Meeting Agenda Meeting Participants Presence No. Date Meeting Agenda Meeting Participants Presence
Absence Absence
Sigit Prastowo Present Susana Indah K. Indriati Present
Timothy Utama Present Rohan Hafas Absent Leave
Eka Fitria Present Sigit Prastowo Present
5 29 January 1. General Discussion: a. Update Darmawan Junaidi Present Timothy Utama Absent Leave
2024 on the Company's Latest
Developments Alexandra Askandar Present Eka Fitria Present
2. General Discussion: b. Human
Ahmad Siddik Badruddin Present 8 6 February 1. Proposal on Human Capital Darmawan Junaidi Present
Capital Proposal
2024
3. Procurement of Public Agus Dwi Handaya Present Alexandra Askandar Present
Accountant Services (AP) and
Public Accounting Firm (KAP) Riduan Present Agus Dwi Handaya Present
of Bank Mandiri in 2024
4. Update on the Preparation Aquarius Rudianto Present Riduan Present
of Public Expose & Analyst
Toni E. B. Subari Present Aquarius Rudianto Present
Meeting Q4 2023
Susana Indah K. Indriati Present Toni E. B. Subari Present
Rohan Hafas Present Susana Indah K. Indriati Present
Sigit Prastowo Present Rohan Hafas Absent Leave
Timothy Utama Present Sigit Prastowo Present
Eka Fitria Present Timothy Utama Absent Leave
6 31 January 1. Financial Performance Darmawan Junaidi Present Eka Fitria Present
2024 December 2023
(Eraser) Alexandra Askandar Present 9 12 February 1. Risk Management Proposal Darmawan Junaidi Present
2024 2. Proposal on Human Capital
Ahmad Siddik Badruddin Present Alexandra Askandar Present
Agus Dwi Handaya Present Agus Dwi Handaya Present
Riduan Present Riduan Present
Aquarius Rudianto Present Aquarius Rudianto Present
Toni E. B. Subari Present Toni E. B. Subari Present
Susana Indah K. Indriati Present Susana Indah K. Indriati Present
Rohan Hafas Present Rohan Hafas Present
Sigit Prastowo Present Sigit Prastowo Present
Timothy Utama Present Timothy Utama Present
Eka Fitria Present Eka Fitria Present
7 5 February 1. General Discussion: Darmawan Junaidi Present 10 20 February 1. General Discussion: a. Update Darmawan Junaidi Present
2024 Arrangement of Alternate 2024 on the Company’s Latest
Directors Alexandra Askandar Present Developments Alexandra Askandar Present
2. 2023 Performance Assessment 2. General Discussion: b.
Agus Dwi Handaya Present Agus Dwi Handaya Present
Transformation Project Update
Riduan Present 3. Financial Performance January Riduan Present
2024
Aquarius Rudianto Present Aquarius Rudianto Present
Toni E. B. Subari Present Toni E. B. Subari Present
PT BANK MANDIRI (PERSERO) TBK 774 775 ANNUAL REPORT 2024
Page 110
CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
Reasons for Reasons for
No. Date Meeting Agenda Meeting Participants Presence No. Date Meeting Agenda Meeting Participants Presence
Absence Absence
Susana Indah K. Indriati Present Rohan Hafas Present
Rohan Hafas Present Sigit Prastowo Present
Sigit Prastowo Present Timothy Utama Present
Timothy Utama Present Eka Fitria Present
Eka Fitria Present Danis Subyantoro* Present
11 26 February 1. General Discussion: Update Darmawan Junaidi Present Totok Priyambodo* Present
2024 on the Company's Latest
Developments Alexandra Askandar Present 14 18 March 1. Kick-Off for the Preparation of Darmawan Junaidi Present
2. Proposal on SISM Group 2024 the 2025-2029 Corporate Plan
Agus Dwi Handaya Present 2. Update HCEOM Group Alexandra Askandar Present
3. Risk Management Proposal
Riduan Present Agus Dwi Handaya Present
Aquarius Rudianto Present Riduan Present
Toni E. B. Subari Present Aquarius Rudianto Present
Susana Indah K. Indriati Present Toni E. B. Subari Present
Rohan Hafas Present Rohan Hafas Present
Sigit Prastowo Present Sigit Prastowo Present
Timothy Utama Present Timothy Utama Present
Eka Fitria Present Eka Fitria Present
12 4 March 2024 1. General Discussion: Update Darmawan Junaidi Present Danis Subyantoro* Present
on the Company's Latest
Developments Alexandra Askandar Present Totok Priyambodo* Present
Agus Dwi Handaya Present 15 25 March 1. Proposal on Human Capital Darmawan Junaidi Present
2024 2. Update Office of Chief
Riduan Present Economist Alexandra Askandar Present
3. Financial Performance
Aquarius Rudianto Present Agus Dwi Handaya Present
February 2024
Toni E. B. Subari Present 4. Update on IT System Riduan Present
Preparation and Operations
Susana Indah K. Indriati Present Ahead of Eid Al-Fitr 2024 Aquarius Rudianto Present
5. General Discussion: a. Update
Rohan Hafas Present on the Company's Latest Toni E. B. Subari Present
Developments
Sigit Prastowo Present Rohan Hafas Present
6. General Discussion: b.
Timothy Utama Present Update on Digital Platform Sigit Prastowo Present
Development
Eka Fitria Present Timothy Utama Present
13 13 March Darmawan Junaidi Present Eka Fitria Present
2024
Alexandra Askandar Present Danis Subyantoro* Present
Agus Dwi Handaya Present Totok Priyambodo* Present
Riduan Present
Aquarius Rudianto Present
Toni E. B. Subari Present
PT BANK MANDIRI (PERSERO) TBK 776 777 ANNUAL REPORT 2024
Page 111
CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
Reasons for Reasons for
No. Date Meeting Agenda Meeting Participants Presence No. Date Meeting Agenda Meeting Participants Presence
Absence Absence
16 1 April 2024 1. General Discussion: Update Darmawan Junaidi Present Eka Fitria Present
on the Company's Latest
Developments Alexandra Askandar Present Danis Subyantoro* Present
2. Update Stress Testing Bank
Agus Dwi Handaya Present Totok Priyambodo* Present
Mandiri Quarter IV 2023
3. Proposal on Corporate Banking Riduan Present 19 6 May 2024 1. General Discussion: Update Darmawan Junaidi Present
on the Company's Latest
Aquarius Rudianto Present Developments Alexandra Askandar Present
2. Update Investor Relations
Toni E. B. Subari Present Agus Dwi Handaya Present
Rohan Hafas Present Riduan Present
Sigit Prastowo Present Aquarius Rudianto Present
Timothy Utama Present Toni E. B. Subari Present
Eka Fitria Present Rohan Hafas Present
Danis Subyantoro* Present Sigit Prastowo Present
Totok Priyambodo* Present Timothy Utama Present
17 23 April 2024 1. Proposal on Human Capital Darmawan Junaidi Present Eka Fitria Present
2. General Discussion: Update
on the Company's Latest Alexandra Askandar Present Danis Subyantoro* Present
Developments
Agus Dwi Handaya Present Totok Priyambodo* Absent Permission
3. Financial Performance March
2024 Riduan Present 20 13 May 2024 1. General Discussion: a. Update Darmawan Junaidi Present
4. Update Stress Testing Bank on the Company's Latest
Mandiri Quarter IV 2023 Aquarius Rudianto Present Developments Alexandra Askandar Absent Leave
2. General Discussion: b.
Toni E. B. Subari Present Agus Dwi Handaya Present
Transformation Project Update
Rohan Hafas Present Riduan Present
Sigit Prastowo Present Aquarius Rudianto Present
Timothy Utama Present Toni E. B. Subari Present
Eka Fitria Present Rohan Hafas Present
Danis Subyantoro* Present Sigit Prastowo Present
Totok Priyambodo* Present Timothy Utama Present
18 29 April 2024 1. General Discussion: Update Darmawan Junaidi Present Eka Fitria Present
on the Company’s Latest
Developments Alexandra Askandar Present Danis Subyantoro* Present
2. Update on Preparation for
Agus Dwi Handaya Present Totok Priyambodo* Present
Public Expose & Analyst
Meeting Q1 2024 Riduan Present 21 31 May 2024 Proposal on Human Capital Darmawan Junaidi Present
Aquarius Rudianto Present Alexandra Askandar Present
Toni E. B. Subari Present Agus Dwi Handaya Absent Leave
Rohan Hafas Present Riduan Present
Sigit Prastowo Present Aquarius Rudianto Present
Timothy Utama Present Toni E. B. Subari Present
PT BANK MANDIRI (PERSERO) TBK 778 779 ANNUAL REPORT 2024
Page 112
CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
Reasons for Reasons for
No. Date Meeting Agenda Meeting Participants Presence No. Date Meeting Agenda Meeting Participants Presence
Absence Absence
Rohan Hafas Present 24 10 June 2024 1. General Discussion: a. Update Darmawan Junaidi Present
on the Company's Latest
Sigit Prastowo Present Developments Alexandra Askandar Present
2. General Discussion: b. Mandiri
Timothy Utama Present Agus Dwi Handaya Present
Jogja Marathon 2024 Update
Eka Fitria Present 3. General Discussion: c. Update Riduan Present
Mandiri Leadership Forum 2024
Danis Subyantoro* Present 4. Proposal on Human Capital Aquarius Rudianto Present
5. IT Proposal
Totok Priyambodo* Present Toni E. B. Subari Present
22 31 May 2024 Financial Performance April 2024 Darmawan Junaidi Present Rohan Hafas Present
(Eraser)
Alexandra Askandar Present Sigit Prastowo Absent Leave
Agus Dwi Handaya Absent Leave Timothy Utama Present
Riduan Present Eka Fitria Present
Aquarius Rudianto Present Danis Subyantoro* Present
Toni E. B. Subari Present Totok Priyambodo* Present
Rohan Hafas Present 25 20 June 2024 1. General Discussion: Update Darmawan Junaidi Present
on the Company's Latest
Sigit Prastowo Present Developments Alexandra Askandar Present
2. Proposed RKAP 2024 Revision &
Timothy Utama Present Agus Dwi Handaya Present
RBB 2024-2026 Revision
Eka Fitria Present Riduan Present
Danis Subyantoro* Present Aquarius Rudianto Present
Totok Priyambodo* Present Toni E. B. Subari Present
23 6 June 2024 1. General Discussion: a. Update Darmawan Junaidi Present Rohan Hafas Present
on the Company's Latest
Developments Alexandra Askandar Present Sigit Prastowo Absent Leave
2. General Discussion: b.
Agus Dwi Handaya Present Timothy Utama Present
Transformation Project Update
Riduan Present Eka Fitria Present
Aquarius Rudianto Present Danis Subyantoro* Present
Toni E. B. Subari Present Totok Priyambodo* Present
Rohan Hafas Present 26 26 June 2024 Financial Performance May 2024 Darmawan Junaidi Present
Sigit Prastowo Absent Leave Alexandra Askandar Present
Timothy Utama Present Agus Dwi Handaya Present
Eka Fitria Present Riduan Present
Danis Subyantoro* Present Aquarius Rudianto Present
Totok Priyambodo* Present Toni E. B. Subari Present
Rohan Hafas Present
Sigit Prastowo Absent Leave
Timothy Utama Present
PT BANK MANDIRI (PERSERO) TBK 780 781 ANNUAL REPORT 2024
Page 113
CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
Reasons for Reasons for
No. Date Meeting Agenda Meeting Participants Presence No. Date Meeting Agenda Meeting Participants Presence
Absence Absence
Eka Fitria Present Sigit Prastowo Present
Danis Subyantoro* Present Timothy Utama Present
Totok Priyambodo* Present Eka Fitria Present
27 1 July 2024 1. General Discussion: Update Darmawan Junaidi Present Danis Subyantoro* Present
on the Company's Latest
Developments Alexandra Askandar Present Totok Priyambodo* Present
2. Update Stress Testing Bank
Agus Dwi Handaya Present 30 7 August 1. General Discussion: Update Darmawan Junaidi Present
Mandiri Quarter I 2024
2024 on the Company's Latest
Riduan Present Developments Alexandra Askandar Present
2. Risk Management Proposal
Aquarius Rudianto Present Agus Dwi Handaya Present
3. Agenda Corporate Banking
Toni E. B. Subari Present 4. Proposal on Corporate Riduan Present
Secretary
Rohan Hafas Present Aquarius Rudianto Present
Sigit Prastowo Present Toni E. B. Subari Present
Timothy Utama Present Rohan Hafas Present
Eka Fitria Present Sigit Prastowo Present
Danis Subyantoro* Present Timothy Utama Present
Totok Priyambodo* Present Eka Fitria Present
28 17 July 2024 1. General Discussion: Update Darmawan Junaidi Present Danis Subyantoro* Present
on the Company's Latest
Developments Alexandra Askandar Present Totok Priyambodo* Present
2. Proposal on Human Capital
Agus Dwi Handaya Present 31 13 August 1. General Discussion: Darmawan Junaidi Present
2024 Transformation Project Update
Riduan Present 2. Corporate Communication Alexandra Askandar Present
Agenda
Aquarius Rudianto Present Agus Dwi Handaya Present
Toni E. B. Subari Present Riduan Present
Rohan Hafas Present Aquarius Rudianto Present
Sigit Prastowo Present Toni E. B. Subari Present
Timothy Utama Present Rohan Hafas Present
Eka Fitria Present Sigit Prastowo Present
Danis Subyantoro* Present Timothy Utama Present
Totok Priyambodo* Present Eka Fitria Present
29 22 July 2024 1. Proposal on SISM Group Darmawan Junaidi Present Danis Subyantoro* Present
2. Financial Agenda: a. Financial
Performance June 2024 Alexandra Askandar Present Totok Priyambodo* Present
3. Financial Agenda: b. Update
Agus Dwi Handaya Present 32 19 August 1. General Discussion: a. Update Darmawan Junaidi Present
on the Preparation of the
2024 on the Company’s Latest
Public Expose & Analyst Riduan Present Alexandra Askandar Present
Developments
Meeting Q2 2024
2. General Discussion: b. Risk
Aquarius Rudianto Absent Permission Agus Dwi Handaya Present
Management Proposal
Toni E. B. Subari Present 3. General Discussion: c. Riduan Present
Update on Digital Platform
Rohan Hafas Present Development Aquarius Rudianto Present
Toni E. B. Subari Present
PT BANK MANDIRI (PERSERO) TBK 782 783 ANNUAL REPORT 2024
Page 114
CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
Reasons for Reasons for
No. Date Meeting Agenda Meeting Participants Presence No. Date Meeting Agenda Meeting Participants Presence
Absence Absence
Rohan Hafas Present 35 11 1. General Discussion: Update Darmawan Junaidi Present
September on the Company's Latest
Sigit Prastowo Present 2024 Developments Alexandra Askandar Present
2. Bank Mandiri Stress Testing
Timothy Utama Present Agus Dwi Handaya Present
Update Quarter II 2024
Eka Fitria Present 3. Risk Management Update Riduan Present
Danis Subyantoro* Present Aquarius Rudianto Present
Totok Priyambodo* Absent Permission Toni E. B. Subari Present
33 26 August 1. General Discussion: Update Darmawan Junaidi Present Rohan Hafas Present
2024 on the Company's Latest
Developments Alexandra Askandar Present Sigit Prastowo Present
2. Proposal on Human Capital
Agus Dwi Handaya Present Timothy Utama Present
3. Financial Performance July
2024 Riduan Present Eka Fitria Present
Aquarius Rudianto Present Danis Subyantoro Present
Toni E. B. Subari Present Totok Priyambodo Present
Rohan Hafas Present 36 17 Proposed Corporate Plan of Bank Darmawan Junaidi Present
September Mandiri 2025 - 2029
Sigit Prastowo Present 2024 Alexandra Askandar Present
Timothy Utama Present Agus Dwi Handaya Present
Eka Fitria Present Riduan Present
Danis Subyantoro* Present Aquarius Rudianto Present
Totok Priyambodo* Present Toni E. B. Subari Present
34 4 September 1. General Discussion: a. Update Darmawan Junaidi Present Rohan Hafas Present
2024 on the Company's Latest
Developments Alexandra Askandar Present Sigit Prastowo Present
2. General Discussion: b. Effective
Agus Dwi Handaya Present Timothy Utama Present
Position of the Board of
Directors and Arrangement of Riduan Present Eka Fitria Present
Alternate Directors
3. General Discussion: c. Aquarius Rudianto Present Danis Subyantoro Present
Update on Digital Platform
Development Toni E. B. Subari Present Totok Priyambodo Present
4. IT Proposal
Rohan Hafas Absent Permission 37 30 1. Financial Performance August Darmawan Junaidi Present
5. Proposal on Digital Marketing September 2024
Sigit Prastowo Present 2024 2. Update on the Series of Alexandra Askandar Present
(Eraser) Events for Bank Mandiri’s 26th
Timothy Utama Present Agus Dwi Handaya Present
Anniversary
Eka Fitria Present Riduan Present
Danis Subyantoro Present Aquarius Rudianto Present
Totok Priyambodo Present Toni E. B. Subari Present
Rohan Hafas Present
Sigit Prastowo Present
Timothy Utama Present
PT BANK MANDIRI (PERSERO) TBK 784 785 ANNUAL REPORT 2024
Page 115
CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
Reasons for Reasons for
No. Date Meeting Agenda Meeting Participants Presence No. Date Meeting Agenda Meeting Participants Presence
Absence Absence
Eka Fitria Present Rohan Hafas Absent Permission
Danis Subyantoro Present Sigit Prastowo Present
Totok Priyambodo Present Timothy Utama Present
38 01 October 1. General Discussion: Update Darmawan Junaidi Absent Permission Eka Fitria Present
2024 on the Company's Latest
Developments Alexandra Askandar Present Danis Subyantoro Present
2. Proposal on Corporate Banking
Agus Dwi Handaya Present Totok Priyambodo Present
Riduan Present 41 28 October 1. Proposal on Human Capital Darmawan Junaidi Present
2024 2. Bank Mandiri Recovery &
Aquarius Rudianto Present Resolution Plan Update for Alexandra Askandar Present
2024
Toni E. B. Subari Present Agus Dwi Handaya Present
3. Update on the Preparation
Rohan Hafas Present of Public Expose and Analyst Riduan Present
Meeting 3Q 2024
Sigit Prastowo Present Aquarius Rudianto Present
Timothy Utama Present Toni E. B. Subari Present
Eka Fitria Present Rohan Hafas Present
Danis Subyantoro Present Sigit Prastowo Present
Totok Priyambodo Present Timothy Utama Present
39 08 October 1. General Discussion: Update Darmawan Junaidi Present Eka Fitria Present
2024 on the Company's Latest
Developments Alexandra Askandar Present Danis Subyantoro Present
2. Proposal on Human Capital
Agus Dwi Handaya Present Totok Priyambodo Present
Riduan Present 42 04 November 1. General Discussion: a. Update Darmawan Junaidi Present
2024 on the Company's Latest
Aquarius Rudianto Present Developments Alexandra Askandar Present
2. General Discussion: b.
Toni E. B. Subari Present Agus Dwi Handaya Present
Proposed Alternate SEVP
Rohan Hafas Present Arrangement Riduan Present
3. Kick-Off RKAP 2025 and RBB
Sigit Prastowo Present 2025-2027 Aquarius Rudianto Present
4. Proposed Sustainable Finance
Timothy Utama Present Action Plan (RAKB) 2025-2029 Toni E. B. Subari Present
5. Proposal on SISM Group
Eka Fitria Present Rohan Hafas Present
Danis Subyantoro Present Sigit Prastowo Present
Totok Priyambodo Present Timothy Utama Absent Leave
40 21 October 1. General Discussion: Update Darmawan Junaidi Present Eka Fitria Present
2024 on the Company’s Latest
Developments Alexandra Askandar Present Danis Subyantoro Present
2. Financial Performance
Agus Dwi Handaya Present Totok Priyambodo Present
September 2024
3. Bank Mandiri Stress Testing Riduan Present
Update Quarter II 2024
Aquarius Rudianto Present
Toni E. B. Subari Present
PT BANK MANDIRI (PERSERO) TBK 786 787 ANNUAL REPORT 2024
Page 116
CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
Reasons for Reasons for
No. Date Meeting Agenda Meeting Participants Presence No. Date Meeting Agenda Meeting Participants Presence
Absence Absence
43 07 November Proposed RKAP 2025 and RBB Darmawan Junaidi Present Danis Subyantoro Present
2024 2025-2027
Alexandra Askandar Present Totok Priyambodo Present
Agus Dwi Handaya Present 46 09 December 1. Market Update Darmawan Junaidi Present
2024 2. Update on the Implementation
Riduan Present of Bank Mandiri National Alexandra Askandar Present
Meeting
Aquarius Rudianto Present Agus Dwi Handaya Present
3. Update Mandiri Investment
Toni E. B. Subari Present Forum 2025 Riduan Absent Leave
4. Update Treasury
Rohan Hafas Present Aquarius Rudianto Present
Sigit Prastowo Present Toni E. B. Subari Present
Timothy Utama Absent Leave Rohan Hafas Present
Eka Fitria Present Sigit Prastowo Present
Danis Subyantoro Present Timothy Utama Present
Totok Priyambodo Present Eka Fitria Present
44 11 November 1. General Discussion: Update Darmawan Junaidi Present Danis Subyantoro Present
2024 on the Company's Latest
Developments Alexandra Askandar Present Totok Priyambodo Present
2. Proposal on Human Capital
Agus Dwi Handaya Present 47 11 December Risk Management Proposal Darmawan Junaidi Present
3. Update on Corporate Banking
2024
Plan 2025 Riduan Present Alexandra Askandar Present
Aquarius Rudianto Present Agus Dwi Handaya Present
Toni E. B. Subari Present Riduan Absent Leave
Rohan Hafas Present Aquarius Rudianto Present
Sigit Prastowo Present Toni E. B. Subari Present
Timothy Utama Present Rohan Hafas Present
Eka Fitria Present Sigit Prastowo Present
Danis Subyantoro Present Timothy Utama Present
Totok Priyambodo Present Eka Fitria Present
45 18 November 1. Financial Performance Darmawan Junaidi Present Danis Subyantoro Present
2024 October 2024
2. Update on the Plan of Alexandra Askandar Present Totok Priyambodo Present
Commercial Banking 2025
Agus Dwi Handaya Present 48 16 December 1. General Discussion: Update Darmawan Junaidi Present
2024 on the Company’s Latest
Riduan Present Developments Alexandra Askandar Present
2. Financial Performance
Aquarius Rudianto Present Agus Dwi Handaya Present
November 2024
Toni E. B. Subari Present Riduan Present
Rohan Hafas Present Aquarius Rudianto Present
Sigit Prastowo Present Toni E. B. Subari Present
Timothy Utama Present Rohan Hafas Present
Eka Fitria Present Sigit Prastowo Present
PT BANK MANDIRI (PERSERO) TBK 788 789 ANNUAL REPORT 2024
Page 117
CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
No. Date Meeting Agenda Meeting Participants Presence
Reasons for BOARD OF DIRECTORS DECISIONS
Absence
AND IMPLEMENTATION OF DUTIES
Timothy Utama Present
Eka Fitria Present
Danis Subyantoro Present
Totok Priyambodo Present
Throughout 2024, the Board of Directors has diligently fulfilled its duties,
obligations, and responsibilities in managing the Company. These
Meeting Frequency and Attendance efforts were carried out in accordance with prevailing laws and
regulations, the Company’s Articles of Association, and the Work
In 2024, the Board of Directors held 48 (forty-eight) meetings. The frequency and attendance of Director’s
Plan established at the beginning of the year.
meetings is as below.
Board of Directors Meeting
Name Position Period Total Total %
The general implementation of the Board of Directors duties in 2024 were as followed:
Meeting Attendance 1. Drafting the Bank Business Plan.
Darmawan Junaidi President Director 1 Jan - 31 Dec 2024 48 47 98% 2. Fulfilling of the Bank’s performance targets.
Alexandra Askandar Vice President Director 1 Jan - 31 Dec 2024 48 43 90% 3. Drafting the 2024-2028 Sustainable Finance Action Plan (SFAP).
4. Managing Assets and Financial.
Agus Dwi Handaya Director of Compliance & HR 1 Jan - 31 Dec 2024 48 45 94%
5. Organizing Board of Directors meetings. During 2024, 48 (forty eight) Board of Directors Meetings
Riduan Director of Commercial 1 Jan - 7 Mar 2024 48 46 96% were held, consisting of 45 (forty five) Board of Directors Meetings and 3 (three) Joint Meetings (the
Banking
Board of Directors invited the Board of Commissioners) were conducted.
Director of Corporate Banking 8 Mar - 31 Dec 2024 6. Attending Board of Commissioners meetings.
Aquarius Rudianto Director of Network & Retail 1 Jan - 31 Dec 2024 48 45 94% 7. Implementing General Meeting of Shareholders. In 2024, the General Meetings of Shareholders were
Banking
held 1 (one) time, on 7 March 2024.
Toni E. B. Subari Director of Operation 1 Jan - 31 Dec 2024 48 47 98% 8. Supervising and improving internal business processes.
Rohan Hafas Director of Institutional 1 Jan - 31 Dec 2024 48 43 90% 9. Implementing Good Corporate Governance in every business activity.
Relations 10. Drafting the IT management/ development initiatives and cyber-security.
Sigit Prastowo Director of Finance & 1 Jan - 31 Dec 2024 48 44 92% 11. Participating actively as one of the first movers in the implementation of Sustainable Finance in
Strategies Indonesia by participating in the Indonesian Sustainable Finance Initiative (IKBI).
Timothy Utama Director of Information 1 Jan - 31 Dec 2024 48 42 88% 12. Funds disbursement for the social and environmental program to elevate the community wellbeing
Technology and environment preservation.
Eka Fitria Director of Treasury & 1 Jan - 31 Dec 2024 48 48 100% 13. Implementing other duties related to the management of the Bank.
International Banking
Danis Subyantoro* Director of Risk Management 8 Mar - 31 Dec 2024 36 36 100% The following are decrees issued by the Board of Directors in 2024:
Totok Priyambodo* Director of Commercial 8 Mar -31 Dec 2024 36 34 94% Date Subject
Banking
23 January 2024 Establishment of the General Tender Committee for the Contractor Services Procurement for the
Ahmad Siddik Badruddin Director of Risk Management 1 Jan - 31 Jan 2024 6 6 100% Interior Construction of the IT Office Building in Bumi Slipi
Susana Indah K. Indriati Director of Corporate Banking 1 Jan - 7 Mar 2024 12 10 83%
31 January 2024 Formation of the Steering and Implementation Teams for the Annual General Meeting of Shareholders
*) Appointed as Director since the Annual GMS dated 7 March 2024. for the Fiscal Year 2023 of PT Bank Mandiri (Persero) Tbk.
05 February 2024 Adjustment of Replacement Directors for the Risk Management Director
Joint Meeting of Directors and Board of Commissioners 21 February 2024 Approval of Committee Membership for Integrated Governance
The frequency and attendance of meetings of the Directors with the Board of Commissioners are 21 February 2024 Approval of the Membership of the Remuneration and Nomination Committee of PT Bank Mandiri
(Persero) Tbk.
presented in the above table.
PT BANK MANDIRI (PERSERO) TBK 790 791 ANNUAL REPORT 2024
Page 118
CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
Date Subject Date Subject
22 February 2024 Formation of the General Tender Committee for Contractor Services Procurement for the Revitalization 22 May 2024 Executive Committee
and Adaptation of the Sentra Mandiri Building D
04 June 2024 Joint Decision of PT Bank Mandiri (Persero) as the Founder of Bank Mandiri Pension Fund and the
22 February 2024 Formation of the General Tender Committee for Contractor Services Procurement for Landscape Supervisory Board of Bank Mandiri Pension Fund One regarding Investment Guidelines for Bank
Renovation at Plaza Mandiri, Jakarta Mandiri Pension Fund Four
22 February 2024 Formation of the General Tender Committee for ATM Cleaning and Maintenance Services 04 June 2024 Joint Decision of PT Bank Mandiri (Persero) as the Founder of Bank Mandiri Pension Fund and the
Procurement for Regions III, IV, and V in 2024 Supervisory Board of Bank Mandiri Pension Fund One regarding Investment Guidelines for Bank
Mandiri Pension Fund Three
28 February 2024 Termination of Employees due to Appointment as Directors of a State-Owned Enterprise (BUMN)
04 June 2024 Joint Decision of PT Bank Mandiri (Persero) as the Founder of Bank Mandiri Pension Fund and the
14 March 2024 Assignment of Duties and Authority among Members of the Board of Directors and Designation of Supervisory Board of Bank Mandiri Pension Fund One regarding Investment Guidelines for Bank
Replacement Directors, Regional Supervising Directors, and Subsidiary Supervising Directors Mandiri Pension Fund Two
14 March 2024 Assignment as an Executive in Charge of Commercial Banking 04 June 2024 Joint Decision of PT Bank Mandiri (Persero) as the Founder of Bank Mandiri Pension Fund and the
Supervisory Board of Bank Mandiri Pension Fund One regarding Investment Guidelines for Bank
14 March 2024 Assignment as an Executive in Charge of Risk Management Mandiri Pension Fund One
28 March 2024 Termination of Employees Due to Appointment as Directors of a State-Owned Enterprise (BUMN) 04 June 2024 Joint Decision of PT Bank Mandiri (Persero) Tbk. as the Founder of Bank Mandiri Pension Fund and
05 April 2024 Establishment of the Membership of the Remuneration and Nomination Committee the Supervisory Board of Bank Mandiri Pension Fund regarding Investment Guidelines for Bank
Mandiri Pension Fund
05 April 2024 Establishment of the Membership of the Integrated Governance Committee
13 June 2024 Establishment of the Tender Committee for Contractor Procurement for the Sulawesi Manado
05 April 2024 Establishment of the Membership of the Risk Oversight Committee Cluster Development
05 April 2024 Establishment of the Membership of the Audit Committee 13 June 2024 Establishment of the Tender Committee for Contractor Procurement for the Interior Work of the
DRC Injoko Building
16 April 2024 Formation of the General Tender Committee for Contractor Services Procurement for the Office
Building on Jl. Tanjung, Pandansari, Semarang 13 June 2024 Establishment of the Tender Committee for Contractor Procurement for the Construction of the
Alam Sutera Tangerang Office Building
16 April 2024 Formation of the General Tender Committee for Contractor Services Procurement for the Mechanical
and Electrical Work of the Data Center at the Disaster Recovery Center Injoko Surabaya 08 July 2024 Establishment of the Tender Committee for Contractor Procurement for the Construction of the
Palembang Financial Center Building
16 April 2024 Appointment and Designation of SEVP PT Bank Mandiri (Persero) Tbk
17 July 2024 Organizational Structure
16 April 2024 Appointment and Designation of SEVP PT Bank Mandiri (Persero) Tbk
18 July 2024 Establishment of the Tender Committee for Contractor Procurement for the Construction of the
23 April 2024 Request for Signing of the Board of Directors’ Decision Mandiri Financial Center Building in PIK 2
20 May 2024 Formation of the General Tender Committee for Contractor Services Procurement for the Construction 18 July 2024 Appointment of an Interim Supervisory Director for L2 Functions (Group/Equivalent) under the SEVP
of Flats on Pulau Sayang Denpasar, Bali, and Flats in Kupang, NTT Corporate Relation Organization
21 May 2024 Formation of the General Tender Committee for the Second Phase Construction of the Mandiri 26 July 2024 Establishment of the Tender Committee for Contractor Procurement for the Construction of
Wijayakusuma Tower Mulawarman Tarakan Flats
22 May 2024 Integrated Governance 12 August 2024 Establishment of the Tender Committee for Contractor Procurement for the Construction of Injoko
Surabaya Flats
22 May 2024 Risk Oversight Committee (ROC)
26 August 2024 Employee Termination Due to Appointment as Director of a State-Owned Enterprise (SOE)
22 May 2024 Transformation Committee (TFC)
30 August 2024 Establishment of the Tender Committee for Contractor Procurement for the Construction of Samirono
22 May 2024 Policy & Procedure Committee (PPC) Yogyakarta Flats and Sosrokartono Kudus Flats
22 May 2024 Integrated Risk Committee (IRC) 02 October 2024 Business Committee
22 May 2024 Human Capital Policy Committee (HCPC) 02 October 2024 Credit Policy Committee
22 May 2024 Capital & Subsidiaries Committee (CSC) 02 October 2024 Policy & Procedure Committee
22 May 2024 Business Committee (BC) 09 October 2024 Establishment of the Team and Reviewer for the Procurement of Public Accountant (AP) and Public
Accounting Firm (KAP) Services to conduct audits of PT Bank Mandiri (Persero) Tbk's Consolidated
22 May 2024 Assets & Liabilities Management Committee (ALCO) Financial Statements, the Financial Statements of the Micro and Small Business Funding Program
(PUMK) of PT Bank Mandiri (Persero) Tbk, and Other Assignments for the Year Ending 31 December
22 May 2024 Komite Tanggung Jawab Sosial Dan Lingkungan (TJSL)
2025 ("Procurement of AP and KAP Services for Bank Mandiri 2025")
22 May 2024 Information Technology & Digital Banking Committee (ITDC)
31 October 2024 Appointment and Designation of Senior Executive Vice President at PT Bank Mandiri (Persero) Tbk.
22 May 2024 Credit Policy Committee (CPC)
19 November 2024 Assignment of Duties and Authorities of the Board of Directors Members and Appointment of a
22 May 2024 Risk Management Committee (RMC) Replacement Director, Regional Supervisory Director, and Subsidiary Supervisory Director
PT BANK MANDIRI (PERSERO) TBK 792 793 ANNUAL REPORT 2024
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BOARD OF DIRECTORS BOARD OF DIRECTORS
Date Subject BOARD OF DIRECTORS
29 November 2024 Decision Letter Regarding Employee Termination Due to Resignation PERFORMANCE ASSESSMENT
29 November 2024 Establishment of the Tender Committee for Contractor Services to Build the Mandiri Financial Center
Building in Bandung Surapati
29 November 2024 Structuring of SEVP Roles and Appointment of a Replacement SEVP
29 November 2024 Formation of the Joint Procurement Team for Renovation of the Sheldon Avenue Property in London The performance assessment process for the Board of Directors is done
20 December 2024 Formation of the Tender Committee for the Contractor Services for Design & Build of Palbatu based on the achievement of the Key Performance Indicators (KPIs) of
Apartments and Other Supporting Facilities
the Board of Directors, both individually and collectively. This assessment
23 December 2024 Appointment of a Group Head is conducted by the Shareholders through the mechanism of the General
30 December 2024 ATTB TPA Meeting of Shareholders (GMS).
30 December 2024 ATTB TPH
30 December 2024 Determination of Integrated Governance Committee Membership
Individual Director Performance Assessment
Company Annual Strategy Review The discussion forums focus on assessing
achievements, evaluating sustainability initiatives, • Achievement of collegial performance of the Board of Directors.
The Board of Directors is committed to enhancing and establishing business directives to address • Fulfilment of internal control in every line of defense.
the Company’s performance for the upcoming current challenges and opportunities. The • Implementation of the Company’s Compliance as a Public Company.
President Director
• Achievement of business volume growth in the region.
year through a comprehensive review of the inclusion of the RAKB ensures that the Company
• Achievement of funding/Fee Based Income growth in the region.
annual strategy conducted at the end of the integrates sustainable finance principles into its • Achievement of digital transactions volume growth by customers in the region.
current year. In 2024, this strategic review was strategies, aligning with regulatory requirements • Maintain Assets Quality/Performing Loans.
undertaken during Board of Directors meetings, and supporting long-term environmental, social, • Achievement of collegial performance of the Board of Directors.
focusing on refining plans to align with the and governance (ESG) objectives. • Improvement of litigation settlement percentage compared to the previous year.
Vice President
Company’s goals and objectives. • Achievement of Special Assets Management targets.
Director • Achievement of Loans Restructuring.
The drafting of the RKAP, which is based on the
• Settlement of Non-Performing Loans.
Evaluation of the RJPP and incorporates the RAKB, is conducted • Improvement of Non-Performing Loans Quality, to become Performing Loans.
Company’s Strategies collaboratively and is then submitted to the Board
• Achievement of business volume growth of Commercial Banking segment.
of Commissioners for approval. This process ensures Director of • Achievement of funding/Fee Based Income growth in Commercial Banking segment.
The evaluation of the Company’s strategies is that the Company’s strategies are aligned with Commercial Banking • Achievement of customers digital transactions volume growth of Commercial Banking
an integral process to ensure alignment with the its long-term goals, while also contributing to segment.
Company’s Vision, Mission, and the prevailing sustainable development and responsible business • Maintaining Assets Quality/Performing Loans.
business environment. This evaluation is conducted practices. • Achievement of business volume growth of Corporate Banking segment.
periodically, involving all Directors and executives Director of Corporate • Achievement of funding/Fee Based Income growth in Corporate Banking segment.
of Bank Mandiri, through discussion forums for the Banking • Achievement of customers digital transactions volume growth of Corporate Banking
segment.
preparation of the annual Corporate Work Plan • Maintaining Assets Quality/Performing Loans.
and Budget (RKAP), the Company’s Corporate
• Achievement of business volume growth of Retail Banking segment.
Plan (RJPP), and the Sustainable Finance Action
Director of Network & • Achievement of acquisition targets of agents banking and financial inclusion of derivative
Plan (RAKB). agents.
Retail Banking • Achievement of funding/Fee Based Income growth in Retail Banking segment.
• Achievement of customers digital transactions volume growth of Retail Banking segment.
• Maintaining Assets Quality/Performing Loan.
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CORPORATE GOVERNANCE
BOARD OF DIRECTORS BOARD OF DIRECTORS
• Achievement of business volume growth of Institutional segment. No. KPI Weight Indicators Score
Director of • Achievement of TJSL disbursement for social, educational, religious aspects according
to the work plan. 5 Average Deposits Growth (Parent Only) 5% According to RKAP 5,50
Institutional Relations • Achievement of funding/Fee Based Income growth in Institutional segment.
6 Average Loans Growth (Parent Only) 5% According to RKAP 5,50
• Achievement of customers digital transactions volume growth of Institutional segment.
• Maintaining Assets Quality/Performing Loans. Operational 19,33
• Ensuring the implementation of proper risk management in accordance with the articles 1 Loan at Risk (LaR) (Parent Only) 6% According to RKAP 6,60
of association, risk management policies, internal control system policies, standard
Director of Risk procedures, and external regulations. 2 Cost of Credit (CoC) (Parent Only) 7% According to RKAP 7,70
Management • Ensuring the implementation of risk management culture at all levels of the organization.
• Ensuring the implementation of all risk management to determine risk appetite, risk 3 BOPO 5% According to RKAP 5,03
thresholds, and integrated risk management strategies, as well as capital adequacy.
Social 10,67
1 Disbursement of KUR. 5% According to Target 5,26
Director of • Implementation of effective technology and information governance.
• Achievement of availability of information security management system.
Information 2 NPS For Bank 5% According to Target 5,40
• Implementation of Information Technology projects with project charters.
Technology • Achievement of conformity between Information Technology with the needs of B. Business Model Innovation 8% 8,41
management information systems and the needs of the Bank’s business activities.
1 CASA Ratio 4% According to RKAP 4,01
• Implementation of the Company’s management in accordance with the duties
determined in the GMS or the Board of Directors’ Meeting. 2 Active User Livin’ 4% According to Target 4,40
• Implementation of the Company’s operations strategy, consolidation of communication,
Director of Operations and programs.
C. Leadership in Technology 7% 7,40
• Achievement of Fee Based Income growth. 1 Implementation of ATM Integrations (Jalin Project) 3% According to Target 3,00
• Achievement of business transactions growth.
2 Cyber Security Breach 4% According to Target 4,40
• Maintaining the Company’s liquidity.
Director of Treasury & • Management implementation banking book, trading activity, and dealing activities D. Investment Enhancement 12% 12,18
International Banking as well marketing which includes foreign Exchange Transactions, securities, derivative
products treasury, and trade services according to that target set. 1 Environment, Social, Government (ESG) Rating 3% Rating 3,00
• Achievement of Fee increase Based Income. 2 Contribution of Subsidiary to Consolidated NPAT 5% According to RKAP 4,92
• Maintaining bank soundness rating. 3 Sustainable Loans (Parent Only) 4% According to Target 4,26
Director of Finance & • Maintaining CAR ratio between 20%-21%.
Strategy • Business Realization according to Work Plan & Budget/Bank Business Plan. E. Talent Development 8% 8,62
• Achievement of set financial ratios.
• The result of KPKU assessment is at least the same as the previous year. 1 Average Diversity in Nominated Talent (Women & Young) 4% According to Target 4,22
Director of • Achievement of compliance in Bank Mandiri. 2 Employee Productivity (Parent Only) 4% According to Target 4,40
Compliance & HR • Achievement of a reduction in the ratio of fines imposed by the regulator.
Total 100% 104,95
• Achievement of Human Capital management strategies and targets.
PERFORMANCE ASSESSMENT OF THE COMMITTEE UNDER
Board of Directors Performance Assessment Results THE BOARD OF DIRECTORS AND ASSESSMENT BASIS
No. KPI Weight Indicators Score In 2024, the Executive Committees under the Board of Directors have fulfilled their management
responsibilities in alignment with their mandates. These committees played a vital role in ensuring the
A. Economy and Social Values for Indonesia 65% 68.34
effective execution of the Company’s strategies, operational goals, and governance frameworks.
Financial 38,35
The comprehensive performance assessment highlights the pivotal role of the Executive Committees
1 Pre-Provision Operating Profit (PPOP) 9% According to RKAP 8,80
under the Board of Directors in ensuring the effective management of the Company and achieving
2 Percentile Total Shareholder Return (TSR) 5% According to Target 5.50 strategic objectives during 2024.
3 Return on Equity (ROE) Tier 1 7% According to RKAP 7,04
Below is the performance summary of each committee during 2024:
4 Capital Adequacy Ratio (CAR) 6% According to RKAP 6,01
1. Assets & Liabilities Manegement Committee (ALCO)
2. Business Committee (BC)
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BOARD OF DIRECTORS BOARD OF DIRECTORS
3. Capital & Subsidiaries Committee (CSC) The Policy & Procedure Committee (PPC) has effectively carried out its duties in
4. Human Capital Policy Committee (HCPC) supporting the Board of Directors, including regulating corporate policies through
Policy & Procedure Mandiri Group Regulations, policies, or procedures, and granting authority to
5. Information Technology & Digital Banking Committee (ITDC) 7. Committee corporate officials on an ex-officio basis. In 2024, PPC issued a total of 41 (forty-
6. Integrated Risk Committee (IRC) one) decisions, with 2 (two) decisions made through meetings and 39 (thirty-nine)
7. Policy & Procedure Committee (PPC) decisions made through circular resolutions.
8. Risk Management Committee (RMC)
Risk Management Committee (RMC) has effectively carried out its duties, supporting
9. Credit Policy Committee (CPC) the Board of Directors in the implementation of effective risk management process
10. Transformation Committee (TFC). Risk Management and system by ensuring the adequacy of the implementation of identification,
8. Committee measurement, risk monitor, and the determination of risk management policy and
11. Credit Committee/Rapat Komite Kredit (RKK)
strategy. In 2024, the Committee approved 25 (twenty-five) decisions through
12. Social & Environmental Responsibility Committee (SERC) 15 (fifteen) online meetings and 10 (ten) circular decisions.
Credit Policy Committee (CPC) is a committee established to assist the Board of
Assets & Liabilities Management Committee (ALCO) has effectively carried out its Directors in formulating policies, overseeing policy implementation, monitoring
Assets & Liabilities duties, supporting the Board of Directors in among others managing asset and liability 9. Credit Policy Committee the development and condition of the credit or financing portfolio, and providing
1. Management strategies, setting interest rates, and maintaining liquidity, as well as monitoring the recommendations for corrective actions. In 2024, CPC approved 1 (one) circular
Committee financial indicators within the Recovery Plan. In 2024, ALCO held 10 (ten) meetings decision.
focusing on its work plan and critical issues.
Transformation Committee (TFC) has effectively carried out its duties, supporting the
Business Committee (BC) has effectively carried out its duties, supporting the Board of Transformation Board of Directors in among others overseeing the Bank’s transformation initiatives,
Directors in shaping the Company's integrated business strategy, overseeing product 10. Committee ensuring alignment with strategic objectives. The Committee held 5 (five) meetings
2. Business Committee and activity management, and optimizing marketing strategies for Wholesale and in 2024.
Retail Banking. In 2024, the Committee conducted 14 (fourteen) meetings addressing
key agenda items and issues. Credit Committee/Credit Committee Meeting (RKK) has effectively carried out its
duties, supporting the Board of Directors in among others managing loan disbursement
The Capital and Subsidiaries Committee (CSC) has performed its duties well in Credit Committee/
11. Rapat Komite Kredit
decisions within its authority limits. In 2024, the Committee has made 1.250 loans
supporting the Board of Directors, including managing the Company’s and its decisions, consisting of 427 in the Corporate segment, and 823 in the Commercial
Capital & Subsidiaries subsidiaries' capital, providing recommendations for corporate actions, determining segment.
3. Committee capital injection and divestment strategies, as well as the appointment and
remuneration of Directors and Commissioners of subsidiaries. The CSC held 30 (thirty) Social & Environmental Responsibility Committee (SERC) has effectively carried out
meetings throughout 2024. Social & Environmental
its duties, supporting the Board of Directors in among others mapping and preparing
12. Responsibility
the Company’s Social & Environmental Responsibility Program (TJSL). The Committee
Human Capital Policy Committee (HCPC) has effectively carried out its duties, Committee (SERC)
held 2 (two) meetings in 2024, focusing on work plan execution and priority issues.
supporting the Board of Directors in among others devising the Company's human
Human Capital Policy
4. Committee
capital strategies, organizational development, and strategic directions for Human
Capital Information Systems. The Committee conducted 15 (fifteen) meetings in
2024 as per its work plan.
The Information Technology & Digital Banking Committee (ITDC) has effectively carried
Information Technology out its duties in supporting the Board of Directors in decision-making related to the
5. & Digital Banking IT Strategic Plan, IT Development Plan, and strategic IT initiatives within its authority.
Committee In 2024, ITDC Category A meetings were held 4 (four) times, and ITDC Category B
meetings were also held 4 (four)times.
Integrated Risk Committee (IRC) has effectively carried out its duties, supporting the
Integrated Risk Board in the implementation of Integrated Risk Management, including formulating
6. Committee and developing the Integrated Risk Management Policy. In 2024, IRC convened 6
(six) online meeting and gave 2 (two) circular recommendations.
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BOARD OF DIRECTORS BOARD OF DIRECTORS EXECUTIVE COMMITTEES
EXECUTIVE COMMITTEES
Assets & Liabilities Manegement Committee (ALCO) Structure and Membership
Based on the Board of Directors Decree No. KEP.DIR/032/2024 dated 22 May 2024 concerning Assets &
Liabilities Manegement Committee, the structure and membership of ALCO are as follows:
In performing its duties, the Board of Directors is supported by the
Corporate Secretary and Committees that provide advice and Assets & Liabilities Manegement Committee (ALCO) Member Structure
recommendations regarding policies and strategic directions.
Chairman President Director
Bank Mandiri has 12 (twelve) committees under the Board of
Secretary Market Risk Group Head
Directors, collectively referred to as the Executive Committees.
Alternate Secretary I
These committees are established in accordance with the Treasury Group Head
Board of Directors Decree No. KEP.DIR/027/2024 dated 22 May Alternate Secretary II Strategy & Performance Management Group Head
2024 concerning the Executive Committees of PT Bank Mandiri Alternate Secretary III Credit Portfolio Risk Group Head
(Persero) Tbk. 1. President Director
2. Vice President Director
3. Director of Corporate Banking
4. Director of Network & Retail Banking
Permanent Voting Member 5. Director of Institutional Relations
As part of their mandate, the Executive Committees do not hold the authority to represent or act on 6. Director of of Finance & Strategies
behalf of the Company in binding agreements or signing contracts with third parties. All such actions must 7. Director of Treasury & International Banking
8. Director of Risk Management
adhere strictly to the provisions of the Company’s Articles of Association and can only be undertaken
9. Director of Commercial Banking
by authorized representatives as stipulated therein.
Non-Permanent Voting Member of Board of Directors and relevant SEVP present as invitee
Member
Permanent Non-Voting Compliance & HR Director or appointed Compliance & AML-CFT Group Head or
ASSETS & LIABILITIES MANEGEMENT
Member Compliance & AML-CFT official.
1. Other Group Head/Group Head level present as invitee related to the material on
Contributing Non-Voting
the committee’s agenda.
COMMITTEE (ALCO)
Member
2. Committee Secretary.
1. SEVP Internal Audit*) or Group Head in Internal Audit or Internal Audit officials
present as permanent invitee without voting rights.
Non-Voting Invitee
2. Executives of operational risk, namely Senior Operational Risk Head who were
present related to the material of the committee agenda present as an invitee.
*) In this term, the material discussed in the Committee is the material proposed by the SEVP Internal Audit, the SEVP Internal Audit acts as a Voting Member.
The Assets & Liabilities Manegement Committee (ALCO) is Assets & Liabilities Manegement Committee (ALCO)
Members Profile As of 31 December 2024
established to assist the Board of Directors in carrying out
functions related to setting strategies for managing assets and Educational
Name Position in the Committee Position in the Company
liabilities, determining interest rates, and maintaining liquidity, as Background
well as other matters related to the Company’s asset and liability Darmawan Chairman/Permanent Voting President Director The educational
Junaidi Member background is
management. Moreover, during periods of significant financial presented in the
Alexandra Permanent Voting Member Vice President Director
stress or financial and economic crises, ALCO is responsible for Askandar
Board Directors Profile
in this Annual Report
monitoring and executing or activating the Recovery Plan.
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CORPORATE GOVERNANCE
BOARD OF DIRECTORS EXECUTIVE COMMITTEES BOARD OF DIRECTORS EXECUTIVE COMMITTEES
Name Position in the Committee Position in the Company
Educational 3. Establish limits for Liquidity Management, Performance Implementation in 2024
Background Interest Rate Management, FX Management,
Riduan Permanent Voting Member Director of Corporate Banking and Pricing Management. In fulfilling its duties and responsibilities, ALCO
4. Define the Fund Transfer Pricing. convenes meetings at least 2 (two) times a year.
Aquarius Rudianto Permanent Voting Member Director of Network & Retail Banking
5. Determine ALM-related matters, including Additional meetings may be held at anytime as
Rohan Hafas Permanent Voting Member Director of Institutional Relations those involving subsidiaries or entities under needed at the request of one or more voting
Sigit Prastowo Permanent Voting Member Director of Finance & Strategies the Company’s control. members of the committee, at the request of the
6. Escalate to the Board of Directors if Recovery Board of Directors, or based on a written proposal
Eka Fitria Permanent Voting Member Director of Treasury and International
Plan indicators approach or breach their from a relevant unit. Such requests shall include
Banking
established trigger levels, in order to obtain discussion materials and be coordinated with the
Danis Subyantoro Permanent Voting Member Director of Risk Management a decision on activating the Recovery Plan. Committee Secretary.
Totok Priyambodo Permanent Voting Member Director of Commercial Banking 7. Authorize Company officers to hold certain
positions ex-officio. Throughout 2024, ALCO has fulfilled its duties,
responsibilities, and authorities by making 10 (ten)
Assets & Liabilities Manegement taking position are consistent with interest rates, decisions, as detailed below:
Committee Charter liquidity and exchange rates management
objectives.
Pursuant to POJK No. 17 of 2023 concerning the 4. Reviewing and re-evaluating the pricing of No. Date Agenda & Decision Attendance
Implementation of Governance for Commercial assets and liabilities to ensure that it optimizes
1 19 March 2024 Liquidity Strategy Update Quorum meeting with
Banks article 75 states that the Bank must have fund deployment returns, minimizes the cost of 100% attendance rate
guidelines and committee work rules, in which for funds, and maintains the Company’s balance
2 3 May 2024 Liquidity and Profitability Management on the Increase in Bank Quorum meeting with
the Assets & Liabilities Manegement Committee sheet structure in line with its ALM strategy.
Indonesia (BI) Rate 100% attendance rate
(ALCO) has been regulated in the Board of 5. Reviewing deviations between actual
Directors Decree No. KEP.DIR/032/2024, consisting outcomes and the Company’s budget and 3 25 July 2024 Liquidity Management Strategy Quorum meeting with
100% attendance rate
of: business projections.
1. Purpose of the committee establishment 6. Discussing limits on Liquidity Management, 4 6 August 2024 Liquidity Conditions Update as of July 2024 Quorum meeting with
100% attendance rate
2. Duties, responsibilities, and authority of the Interest Rate Management, FX Management,
committee and Pricing Management. 5 22 August 2024 1. Liquidity Conditions Update as of August 2024 Quorum meeting with
3. Structure and membership of the committee 7. Addressing other ALM-related matters, 2. Strategies for Achieving Regular Deposits (DPK) Targets 100% attendance rate
4. Committee meetings, quorum and decision including those pertaining to subsidiaries or 6 3 September 2024 ALCO Steering Committee Preparation by Segment: Strategies Quorum meeting with
making entities under the Company’s control. for Achieving 2024 Aspirations 100% attendance rate
5. Committee reporting 8. Monitoring the Bank’s financial indicators 7 5 September 2024 Strategies for Achieving 2024 Aspirations in Retail Banking Quorum meeting with
included in the Recovery Plan, covering Segment 100% attendance rate
Duties, Responsibilities and Authorities liquidity, capital adequacy, profitability, and
asset quality, while regularly reviewing and 8 9 September 2024 Strategies for Achieving 2024 Aspirations in Commercial Banking Quorum meeting with
ALCO has the following duties, responsibilities and updating the emergency funding plan to & Institutional Relations Segment 100% attendance rate
authorities: ensure its effectiveness. The Monitoring Report 9 28 October 2024 Q4 2024 Liquidity Conditions and Deposit Strategy Update Quorum meeting with
of the Recovery Plan Indicators is periodically 100% attendance rate
Duties and Responsibilities: submitted by the Coordinating Unit to ALCO.
10 11 December 2024 2025 Liquidity Management Plan through Wholesale Funding Quorum meeting with
1. Develop and review the assets and liabilities 9. Discussing the delegation of authority to the and Banking Book Securities Ceiling 83% attendance rate
management strategies. Company’s officers on an ex-officio basis.
2. Evaluate the position of the Company’s
assets and liabilities in accordance with Authority: Assets & Liabilities Manegement Committee (ALCO) Work Plan for 2025
liquidity risk, interest rates and exchange rates 1. Determine the asset and liability management
management objectives. strategy. 1. Third party funds & Loan pricing strategy
3. Evaluate the Company’s position and the 2. Set the pricing for assets and liabilities. 2. Liquidity & funding management strategy
Assets & Liabilities Management (ALM) strategy 3. Bonds banking book portfolio management strategy
to ensure that the results of the Company’s risk- 4. Wholesale Funding Plan
PT BANK MANDIRI (PERSERO) TBK 802 803 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
BUSINESS COMMITTEE BUSINESS COMMITTEE
Business Committee Members Profile As of 31 December 2024
Educational
Name Position in the Committee Position in the Company
Background
The Business Committee (BC) is established to assist the
Darmawan Junaidi Chairman/Permanent Voting President Director The Educational
Board of Directors in formulating strategies for the integrated Member Background is
management of the Company’s business. The Committee is Alexandra Askandar Permanent Voting Member Vice President Director
presented at the
Board of Directors
responsible for overseeing product management, as well as Riduan Permanent Voting Member Director of Corporate Banking
Profile section in
this Annual Report.
determining strategies and evaluating the effectiveness of Aquarius Rudianto Permanent Voting Member Director of Network & Retail Banking
marketing communication in Wholesale Banking and Retail Rohan Hafas Permanent Voting Member Director of Institutional Relations
Banking. Eka Fitria Permanent Voting Member Director of Treasury & International
Banking
Danis Subyantoro Permanent Voting Member Director of Risk Management
Business Committee Structure and Membership Totok Priyambodo Permanent Voting Member Director of Commercial Banking
Based on the Board of Directors Decree No. KEP.DIR/063/2024 dated 02 October 2024 concerning
Business Committee, the structure and membership of the BC are as follows: Business Committee Charter Duties and Responsibilities:
1. Discussing the Company’s business strategies
Business Committee Member Structure Pursuant to POJK No. 17 of 2023 concerning the for the Wholesale and Retail segments,
Implementation of Governance for Commercial including the business strategies of subsidiaries.
Chairman President Director Banks article 75 states that the Bank must have 2. Discussing and evaluating the integrated
guidelines and committee work rules, in which for development of the Wholesale and Retail
Secretary (Wholesale Segment) Wholesale Transaction Banking Transaction Group Head
the Business Committee has been regulated in the business segments, including the development/
Secretary (Retail Segment) Retail Deposit Product & Solution Group Head Board of Directors Decree No. KEP.DIR/063/2024, renewal of the Bank’s products (both credit
Voting Members
which contains: and non-credit), business processes, pricing,
1. Purpose of the committee establishment infrastructure, marketing communication
1. President Director 2. Duties, responsibilities, and authority of the facilities, and business-supporting technology.
2. Vice President Director
3. Director of Corporate Banking committee 3. Discussing and evaluating business strategies
4. Director of Network & Retail Banking 3. Structure and membership of the committee with the Company’s anchor clients.
Permanent Voting Members
5. Director of Institutional Relations 4. Committee meetings, quorum and decision 4. Monitoring and evaluating the results of
6. Director of Treasury & International Banking
making strategic performance and business initiatives/
7. Director of Risk Management
8. Director of Commercial Banking 5. Committee reporting projects in the Wholesale and Retail segments.
5. Addressing and resolving strategic business
Non-Permanent Voting Board of Directors/SEVR related to materials present as invite
Members
Business Committee Duties, issues, including alliances between the
Responsibilities and Authorities Company’s work units and alliances with
Permanent Non-Voting Member Director of Compliance & HR or appointed Compliance & AML-CFT Group Head subsidiaries or entities under the Company’s
1. Group Head/other Group Head level officials invited in relation to committee The BC has the following duties, responsibilities control.
Contributing Non-Voting
agenda and authorities: 6. Discussing and evaluating the development
Member
2. Committee Secretary
and discontinuation of the Bank’s products,
1. SEVP Internal Audit*) or Group Head in Internal Audit or Internal Audit officials both credit and non-credit, including digital
present as permanent invitee without voting rights. banking products and services, in compliance
Invitee Non-Voting Member
2. Executives of operational risk, namely Senior Operational Risk Head who were
with applicable regulations at the Bank.
present related to the material of the committee agenda present as an invitee
*) In the event that the material discussed in the Committee is the material proposed by the SEVP Internal Audit, the SEVP Internal Audit acts as a Voting Member.
PT BANK MANDIRI (PERSERO) TBK 804 805 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
BUSINESS COMMITTEE BUSINESS COMMITTEE
Authorities: Business Committee Duties Quorum
1. Establishing the Company’s business strategies Implementation in 2024 No. Meeting Date Meeting Agenda Attendance Remark
for the Wholesale and Retail segments, (%)
including the business strategies of subsidiaries. In fulfilling its duties and responsibilities, BC 5 01 September 2024 Revision of the Product Manual for 100% Circular
2. Determining the integrated development of convenes meetings at least 3 (three) times a year. Short-Term Loans
the Wholesale and Retail business segments, Additional meetings may be held at anytime as
6 02 September 2024 Adjustment of the Product Manual for 100% Circular
including the development/renewal of the needed at the request of one or more voting Electronic Money
Bank’s products (both credit and non-credit), members of the committee, at the request of the
7 05 September 2024 Revision of the Product Manual for 100% Circular
business processes, pricing, infrastructure, Board of Directors, or based on a written proposal Intraday Facility
marketing communication facilities, and from a relevant unit. Such requests shall include
8 17 September 2024 Plan to Discontinue Mandiri e-Form – Circular
business-supporting technology. discussion materials and be coordinated with the
Website Services This decision falls under the authority
3. Setting business strategies with the Company’s Committee Secretary. of BC and was delegated to a BC
anchor clients. member director based on the BC
Meeting Minutes No. BSC/63/2024
4. A p p r o v i n g t h e d e v e l o p m e n t a n d
dated September 24, 2024, regarding
discontinuation of the Bank’s products, both Throughout 2024, the Business Committee has the Submission of Minutes of the
credit and non-credit, including digital banking carried out its duties, responsibilities, and authorities Working Group Business Committee
products and services, in compliance with by making 14 (fourteen) decisions, detailed as Meeting - Plan to Discontinue Mandiri
e-Form Website Services.
applicable Bank regulations. follows:
5. Delegating authority to designated executives 9 20 September 2024 Adjustment to the Secured Consumer – Circular
Segment Loan Product Manual This decision falls under the authority
to decide and execute matters related to Related to KPR Tapera of BC and was delegated to a BC
operational business activities. member director based on the BC
Meeting Minutes No. BSC/64/2024
dated September 25, 2024, regarding
the Submission of Minutes of the
Quorum Working Group Business Committee
Meeting - Adjustment to the Secured
No. Meeting Date Meeting Agenda Attendance Remark
Consumer Segment Loan Product
(%) Manual Related to KPR Tapera.
1. 16 January 2024 Preparation of the Livin' Paylater 100% Circular
Product Manual 10 28 Oktober 2024 Plan to Discontinue RAOS – Circular
This decision falls under the authority
2. 18 March 2024 Issuance of the Product Manual for 100% Circular
of BC and was delegated to a BC
Export Proceeds Loan Facilities (DHE
member director based on the BC
SDA) and Revision of the Product
Meeting Minutes No. BSC/85/2024
Manual for Secured Loan Against
dated November 14, 2024, regarding
Securities (KASB)
the Submission of Minutes of the
3 12 July 2024 Withdrawal of the Product Manual for 100% Circular Working Group Business Committee
Unsecured Consumer Segment Loans Meeting - Discontinuation of Marketing
(Except Credit Cards) and Conversion of Mandiri Tabungan
Mitra Usaha and Mandiri Tabungan
4 12 July 2024 Adjustment to the Investor Savings – Circular Tenaga Kerja Indonesia Accounts into
Product Manual This decision falls under the authority Mandiri Tabungan NOW, as well as the
of BC and was delegated to a BC Plan to Discontinue RAOS [PART 1 & 2].
member director based on the BC
Meeting Minutes No. BSC/40/2024 11 5 November 2024 Discontinuation of Marketing and 100% Circular
dated July 18, 2024, regarding the Conversion of Mandiri Tabungan Mitra
Submission of Minutes of the Working Usaha and Mandiri Tabungan Tenaga
Group Business Committee Meeting Kerja Indonesia accounts into Mandiri
- Adjustment to the Mandiri Investor Tabungan NOW
Savings Product Manual.
12 14 November 2024 Revision of the Product Manual for 100% Circular
DHE SDA Loan Facilities
PT BANK MANDIRI (PERSERO) TBK 806 807 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
BUSINESS COMMITTEE
CAPITAL & SUBSIDIARIES
COMMITTEE
Quorum
No. Meeting Date Meeting Agenda Attendance Remark
(%)
13 27 November 2024 Integration of the Memorandum of – Circular
Procedures for Multicurrency Savings This decision falls under the authority
and the Manual for Foreign Currency of BC and was delegated to a BC The Capital & Subsidiaries Committee (CSC) is formed to
Savings into the Multicurrency Savings member director based on the BC
Product Manual Meeting Minutes No. BSC/92/2024 support the Board of Directors in managing the Company’s
dated December 2, 2024, regarding
the Submission of Minutes of the
capital and Subsidiaries. The responsibilities include corporate
Working Group Business Committee
Meeting - Integration of the
action, overseeing equity participation, capital divestment, the
Memorandum of Procedures for appointment of members of the Board of Directors and/or Board
Mandiri Multicurrency Savings and the
Product Manual for Mandiri Foreign of Commissioners of subsidiaries, as well as determining their
Currency Savings into the Mandiri
Multicurrency Savings Product Manual.
remuneration.
14 19 December 2024 Revision of Mandiri Repo in the 100% Circular
Treasury Product Manual
Business Committee Works Plan in 2025
Capital & Subsidiaries Committee Structure and Membership
BC has established a work plan to be discussed in meetings held at least 3 (three) times a year. The
2025 BC work plan includes: Based on the Board of Directors Decree No. KEP.DIR/034/2024 tanggal 22 Mei 2024 concerning the
1. Discussing and determining the Company’s business strategies for the Wholesale and Retail segments, Capital and Subsidiaries Committee, the structure and membership of CSC are as follows:
including the business strategies of Subsidiaries.
2. Discussing, evaluating, and establishing business strategies with the Company’s anchor clients. Capital & Subsidiaries Committee Member Structure
3. Monitoring and evaluating the results of strategic performance and business initiatives/projects in
the Wholesale and Retail segments. Chairman President Director
Secretary I Group Head Strategic Investment & Subsidiaries Management
Secretary II Group Head Strategy & Performance Management
Secretary III Group Head Credit Portfolio Risk
Voting Members
1. President Director
Permanent Voting 2. Vice President Director
Members 3. Director of Risk Management
4. Director of Finance and Strategy
Non-Permanent Voting Members of Board of Directors/SEVP related to the matters present as invitee
Member
Permanent Non-Voting Director of Compliance & HR or Compliance & AML-CFT Group Head or appointed
Member Compliance & AML-CFT Group executives
Contributing Non-Voting 1. Group Head/other Group Head level in relation to committee agenda
Member 2. Committee Secretary
1. SEVP Internal Audit*) or Group Head in Internal Audit or Internal Audit executives
Invitee Non-Voting present as permanent invitee without voting rights.
Member 2. Executives of operational risk, namely Senior Operational Risk Head in relation to
committee agenda present as invitee non-voting member.
*) In this event the material discussed in the Committee is the material proposed by the SEVP Internal Audit, the SEVP Internal Audit acts as a Voting Member.
PT BANK MANDIRI (PERSERO) TBK 808 809 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CAPITAL & SUBSIDIARIES COMMITTEE CAPITAL & SUBSIDIARIES COMMITTEE
Capital & Subsidiaries Committee Members Profile As of 31 December 2024 8. Discuss the implementation, as well as the agenda of the General Meeting of Shareholders (GMS)
of the Subsidiaries including Sub-subsidiaries, if necessary, as well as decide on the proposals that
Position in the Educational require the decision of the Company as a Shareholder.
Name Position in the Committee 9. Discuss a Power of Attorney to represent the Company as a Shareholder in a Subsidiary (Shareholders’
Company Background
Proxi).
Darmawan Junaidi Chairman/Permanent Voting President Director The Educational
Member Background is
presented on the Board Capital & Subsidiaries Committee Duties Implementation in 2024
Alexandra Askandar Permanent Voting Members Vice President Director of Directors Profile
section in this Annual
Sigit Prastowo Permanent Voting Members Director of Finance & In fulfilling its duties and responsibilities, CSC convenes meetings at least 2 (two) times a year. Additional
Report.
Strategies meetings may be held at anytime as needed at the request of one or more voting members of the
Danis Subyantoro Permanent Voting Members Director of Risk committee, at the request of the Board of Directors, or based on a written proposal from a relevant
Management unit. Such requests shall include discussion materials and be coordinated with the Committee Secretary.
Capital & Subsidiaries Committee Charter Throughout 2024, CSC held 30 (Thirty) meetings including circulars, with the following agenda:
Pursuant to POJK No. 17 of 2023 concerning the Implementation of Governance for Commercial Banks Quorum
article 75 states that the Bank must have guidelines and committee work rules, wherein for the Capital No. Meeting Date Meeting Agenda Attendance Remark
& Subsidiaries Committee has been regulated in the Board of Directors Decree No. KEP.DIR/034/2024, (%)
consisting of:
1 9 January 2024 Approval of CSC Circular Decision on Changes to the 100% Circular
1. Purpose of the committee establishment Management and Supervisory Board of PT Bank Mandiri Taspen
2. Duties, responsibilities, and authority of the committee
3. Structure and membership of the committee 2 16 January 2024 Approval of CSC Circular Decision on the Resignation of the 100% Circular
Independent Commissioner of PT Bank Syariah Indonesia Tbk.
4. Committee meetings, quorum and decision making
5. Committee reporting 3 29 January 2024 Approval of CSC Circular Decision on the Agenda for the 100% Circular
Extraordinary General Meeting of Shareholders of PT Asuransi
Jiwa Inhealth Indonesia.
Capital & Subsidiaries Committee Duties and Responsibilities
The following are CSC’s duties and responsibilities: 4 5 February 2024 Approval of the Divestment of Mandiri Inhealth ("Project 100% Meeting
Istanbul").
1. Discuss the Company’s capital management strategy including a corporate action plan and
planning an optimal capital structure to maintain the Company’s capital position above the minimum 5 26 March 2024 Approval of CSC Circular Decision on the Agenda and Timing 100% Circular
of the 2023 Annual General Meeting of Shareholders of PT Bank
requirements. Syariah Indonesia Tbk.
2. Establish strategies and limits to Subsiairies management including companies under the control of
the Subsidiaries, if necessary. 6 1 April 2024 Approval of the Amendment to the Shareholder Agreement 100% Meeting
(SHA) of PT AXA Mandiri Financial Services (AMFS).
3. Discuss the Subsidiary’s capital participation plan including additional capital participation and
divestment. 7 6 May 2024 Approval of CSC Circular Decision on the Agenda and Proposed 100% Circular
Resolutions for the 2023 Annual General Meeting of Shareholders
4. Evaluate and discuss Subsidiaries financial performance including Sub-subsidiaries, if necessary. (AGMS) of PT Bank Syariah Indonesia Tbk. ("BSI").
5. Discuss remuneration (including salary, honorarium, benefits and facilities) of members of the Board
of Directors and/or Board of Commissioners of Subsidiaries including Sub-subsidiaries if necessary, 8 7 May 2024 Approval of CSC Circular Decision on the Agenda and Proposed 100% Circular
Resolutions for the 2023 Annual General Meeting of Shareholders
which have been recommended by the Human Capital unit in charge of remuneration materials. (AGMS) of PT Asuransi Jiwa Inhealth Indonesia ("Mandiri Inhealth")
6. Discuss the candidacy/nomination of members of the Board of Directors and/or Board of Commissioners and PT Mandiri Manajemen Investasi ("MMI").
of Subsidiaries and members of the Board of Directors and/or Board of Commissioners of the Sub-
subsidiaries, if necessary, while still referring to the Company’s Articles of Association.
7. Discuss the Corporate Work Plans and Budget (RKAP) of the Subsidiaries including Sub-subsidiaries,
if necessary.
PT BANK MANDIRI (PERSERO) TBK 810 811 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CAPITAL & SUBSIDIARIES COMMITTEE CAPITAL & SUBSIDIARIES COMMITTEE
Quorum Quorum
No. Meeting Date Meeting Agenda Attendance Remark No. Meeting Date Meeting Agenda Attendance Remark
(%) (%)
9 7 May 2024 Approval of CSC Circular Decision on the Agenda and Proposed 100% Circular 22 22 July 2024 Approval of the Capital & Subsidiaries Committee (CSC) 100% Circular
Resolutions for the 2023 Annual General Meeting of Shareholders Circular Decision on the Proposal for Remuneration for Directors,
(AGMS) of PT Mandiri Tunas Finance ("MTF"). Commissioners, and/or Sharia Supervisory Board Members of
Subsidiaries and Sub-Subsidiaries.
10 7 May 2024 Approval of CSC Circular Decision on Changes to the Directors 100% Circular
and/or Board of Commissioners of Subsidiaries. 23 22 July 2024 Approval of CSC Circular Decision on Changes to the Composition 100% Circular
of the Board of Directors and Board of Commissioners of PT
11 28 May 2024 Approval of CSC Circular Decision on the Agenda and Proposed 100% Circular Asuransi Jiwa Inhealth Indonesia.
Resolutions for the 2023 Annual General Meeting of Shareholders
(AGMS) of PT AXA Mandiri Financial Services ("AMFS") and PT 24 9 September 2024 Approval of CSC Circular Decision on the Agenda and Proposed 100% Circular
Mandiri Sekuritas ("Mansek"). Resolutions for the Extraordinary General Meeting of Shareholders
(EGMS) of PT Mandiri Tunas Finance.
12 30 May 2024 Approval of CSC Circular Decision on the Agenda and Proposed 100% Circular
Resolutions for the Extraordinary General Meeting of Shareholders 25 9 September 2024 Approval of CSC Circular Decision on the Resignation of a 100% Circular
(EGMS) of PT Mandiri Tunas Finance. Director of PT Mandiri Capital Indonesia ("MCI").
13 30 May 2024 Approval of CSC Circular Decision on the Agenda and Proposed 100% Circular 26 17 September 2024 Approval of Principle License for Project Athena. 100% Meeting
Resolutions for the 2023 Annual General Meeting of Shareholders
(AGMS) and Extraordinary General Meeting of Shareholders 27 25 September 2024 Approval of CSC Circular Decision on the Agenda and Proposed 100% Circular
(EGMS) of PT Mandiri Capital Indonesia ("MCI"). Resolutions for the Extraordinary General Meeting of Shareholders
(EGMS) of PT Mandiri Utama Finance.
14 31 May 2024 Approval of CSC Circular Decision on the Agenda and Proposed 100% Circular
Resolutions for the 2023 Annual General Meeting of Shareholders 28 11 October 2024 Approval of CSC Circular Decision on Changes to the Directors 100% Circular
(AGMS) of PT Bank Mandiri Taspen ("Bank Mantap") and PT of Bank Mandiri (Europe) Limited.
Mandiri Utama Finance ("MUF").
29 6 November 2024 Approval of CSC Circular Decision on the Agenda and Proposed 100% Circular
15 31 May 2024 Approval of CSC Circular Decision on Changes to the Directors 100% Circular Resolutions for the Extraordinary General Meeting of Shareholders
and/or Board of Commissioners of Subsidiaries. (EGMS) on Capital Injection by PT Mandiri Sekuritas ("Mansek")
into PT Mandiri Utama Finance ("MUF").
16 31 May 2024 Approval of CSC Circular Decision on the Agenda and Proposed 100% Circular
Resolutions for the Extraordinary General Meeting of Shareholders 30 18 November 2024 Approval of CSC Circular Decision on Changes to the Members 100% Circular
(EGMS) of PT Asuransi Jiwa Inhealth Indonesia. of the Board of Directors and Board of Commissioners of PT
Mandiri Utama Finance.
17 31 May 2024 Approval of CSC Circular Decision on the Agenda and Proposed 100% Circular
Resolutions for the 2023 Annual General Meeting of Shareholders
(AGMS) of Bank Mandiri (Europe) Limited ("BMEL") and Mandiri
International Remittance Sdn. Bhd. ("MIR").
Capital & Subsidiaries Committee Works Plan in 2025
18 31 May 2024 Approval of CSC Circular Decision on Changes to the Directors 100% Circular 1. Subsidiaries Annual General Meeting Shareholders Plan.
and Board of Commissioners of PT Bank Mandiri Taspen.
2. Subsidiaries Remuneration.
19 20 June 2024 Approval of CSC Circular Decision on the Appointment of the 100% Circular 3. Subsidiaries Extraordinary General Meeting Shareholders Plan.
President Commissioner of PT Mandiri Capital Indonesia ("MCI")
at the Extraordinary General Meeting of Shareholders (EGMS).
4. Subsidiaries Corporate Action.
5. Change of Subsidiaries Boards.
20 20 June 2024 Approval of CSC Circular Decision on the Reappointment of the 100% Circular
President Director of PT AXA Mandiri Financial Services ("AMFS"),
nominated by National Mutual International Pty Limited (NMI), Note: CSC implementation is carried out in accordance with the needs of the Subsidiaries
with the term originally proposed until the 1st AGMS extended
to the 3rd AGMS from the effective date of the appointment.
21 17 July 2024 Approval of the Acquisition of Shares in PT Mandiri Utama Finance 100 % Meeting
("MUF") through Project Sydney.
PT BANK MANDIRI (PERSERO) TBK 812 813 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
HUMAN CAPITAL POLICY HUMAN CAPITAL POLICY COMMITTEE
COMMITTEE
Human Capital Policy Committee Members Profile As of 31 December 2024
Educational
Name Position in the Committee Position in the Company
Background
The Human Resources Policy Committee (HCPC) is formed to
Darmawan Junaidi Chairman/Permanent Voting President Director The Educational
assist the Board of Directors in defining the Company’s Human Member Background is
presented in the
Capital management strategy. The responsibilities include Alexandra Askandar Permanent Voting Member Vice President Director Board of Directors
overseeing organizational establishment and development, as Agus Dwi Handaya Permanent Voting Member Director of Compliance & HR
Profile section in this
Annual Report.
well as setting strategic directions for the advancement of the Aquarius Rudianto Permanent Voting Member Director of Network & Retail
Human Capital Information System. Banking
Sigit Prastowo Permanent Voting Member Director of Finance & Strategies
Timothy Utama Permanent Voting Member Director of Information
Technology
Danis Subyantoro Permanent Voting Member Director of Risk Management
HUMAN CAPITAL POLICY COMMITTEE STRUCTURE AND MEMBERSHIP
Based on the Board of Directors’ decree No. KEP.DIR/035/2024 dated 22 May 2024, the structure of the Human Capital Policy Duties and Responsibilities:
Human Capital Policy Committee is as follows: Committee Charter 1. Discussing the strategic and operational
direction of Human Capital management,
Human Capital Policy Committee Member Structure Pursuant to POJK No. 17 of 2023 concerning the including corporate culture and values.
Implementation of Governance for Commercial 2. Reviewing human resource management
Chairman President Director Banks article 75 states that the Bank must have policies of a strategic nature within subsidiaries,
guidelines and committee work rules, wherein for the Financial Institution Pension Fund (DPLK),
Secretary HC Performance & Remuneration Goup Head
the Human Capital Policy Committee has been Bank Mandiri Pension Fund (DPBM), the
Alternate Secretary HC Strategy & Talent Management Group Head regulated in the Board of Directors Decree No. Foundation, and subsidiaries of subsidiaries.
Voting Members
KEP.DIR/035/2024, consisting of: 3. Addressing the strategic direction of Human
1. Purpose of the committee establishment Capital Information System development.
President Director 2. Duties, responsibilities, and authority of the 4. Discussing organizational development,
Vice President Director
Director of Compliance & HR committee including the fulfillment, development, and
Permanent Voting Member Director of Network & Retail Banking 3. Structure and membership of the committee training of Human Capital in line with the
Director of Finance & Strategies 4. Committee meetings, quorum and decision company’s business needs.
Director of Information Technology
Director of Risk Management making 5. R e v i e w i n g i n d i v i d u a l p e r f o r m a n c e
5. Committee reporting management and rewards, talent and
Non-Permanent Voting Member Member of the Board of Directors/ SEVP related to the material present as invitee.
succession management, and employee
Permanent Non-Voting Member Group Head Compliance & AML-CFT Duties, Responsibilities and Authorities relations.
Group Head/other Group Head level present as invitee related with the committee
6. Evaluating the limits of authority in executing
Contributing Non-Voting The following are Human Capital Policy Committee Human Capital management.
agenda material
Member
Committee Secretary duties, responsibilities and authority: 7. Discussing strategic issues in Human Capital
1. SEVP Internal Audit*) or a Group Head within Internal Audit who attends as a management.
standing invitee without voting rights.
Invitee Non-Voting Member
2. An operational risk officer, specifically the Senior Operational Risk Head relevant to
the committee agenda, who attends as a standing invitee without voting rights.
*) In cases where the matter discussed in the Committee is proposed by the SEVP Internal Audit, the SEVP Internal Audit acts as a Voting Member.
PT BANK MANDIRI (PERSERO) TBK 814 815 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
HUMAN CAPITAL POLICY COMMITTEE HUMAN CAPITAL POLICY COMMITTEE
Authorities agreements with third parties. All actions on behalf No. Date Agenda & Decision Attendance
1. Establishing the strategic and operational of the Company must adhere to the provisions
Organizational Development
direction for human capital management, outlined in the Company’s Articles of Association.
including corporate culture and values. 1. 10 June 2024 BOD Meeting Proposal for Bank Mandiri Organizational All BOD Members and SEVP
Structure Alignment
2. Setting human resource management policies Performance Implementation in 2024
of a strategic nature within subsidiaries, the Talent Management
Financial Institution Pension Fund (DPLK), Bank In fulfilling its duties and responsibilities, HCPC 1. 16 January 2024 Filling L2 Position and Extending Employee Contract All BOD Members
Mandiri Pension Fund (DPBM), the Foundation, convenes meetings at least 3 (three) times a year. Terms
and subsidiaries of subsidiaries. Additional meetings may be held at anytime as 2. 29 January 2024 Proposal for Extending L2 Employee Retirement All BOD Members
3. Defining the strategic direction for Human needed at the request of one or more voting
3. 12 February 2024 Proposal for Filling L2 Top Talent Positions at Bank Mandiri All BOD Members
Capital Information System development. members of the committee, at the request of the
4. Establishing and developing the organization, Board of Directors, or based on a written proposal 4. 25 March 2024 Proposals for Filling SEVP & L2 Positions, Contract All BOD Members
Extensions, Grade Adjustments, and L2 Employees
including fulfilling, developing, and training from a relevant unit. Such requests shall include
Definitive
Human Capital in line with the company’s discussion materials and be coordinated with the
business needs. Committee Secretary. 5. 01 April 2024 Proposals for Organizational Adjustments and L2 All BOD Members
Corporate Banking Position Fillings
5. Determining individual performance
management and rewards, talent and 6. 23 April 2024 L2 Position Fillings All BOD Members
succession management, as well as employee Throughout 2024, agendas related to Human 7. 26 August 2024 L2 Position Filling, GM Shanghai Position Filling, and All BOD Members
relations. Capital were conducted in conjunction with Board Definitive Employee
6. Establishing authority limits in the implementation of Directors meetings attended by the Voting 8. 28 October 2024 Proposals for SEVP and L2 Position Fillings, Employee All BOD Members
of Human Capital management. Members of the Human Capital Policy Committee. Contract Extensions, Employee Definitive Decision,
Probation Confirmations, and L2 Grade Promotions
7. Resolving strategic issues in Human Capital The Human Capital Policy Committee’s agendas
management. discussed during the Board of Directors meetings 9. 20 November 2024 Proposals for L2 Definitive All BOD Members
in 2024 include the following:
As a committee, the Human Capital Policy
Committee does not have the authority to Human Capital Policy Committee Works Plan in 2025
represent or bind the Company or to enter into
HCPC has set out the works plan to discuss the Human Capital policies/strategies, such as matters related
to performance, reward, and talent management.
No. Date Agenda & Decision Attendance
Strategi Human Capital
1. 13 August 2024 Lunar Stream 1 BOD Members & SEVP
Individual Performance Management & Remuneration
1. 6 February 2024 BOD Meeting Annual Bonus for the 2023 Performance All BOD Members and SEVP
Year
2. 12 February 2024 BOD Meeting All BOD Members
Annual People Performance Review 2023 Performance
Year
3. 31 Mei 2024 BOD Meeting Salary Adjustment 2024 All BOD Members and SEVP
4. 11 November 2024 BOD Meeting Token of Appreciation 2024 All BOD Members and SEVP
PT BANK MANDIRI (PERSERO) TBK 816 817 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
INFORMATION TECHNOLOGY & INFORMATION TECHNOLOGY & DIGITAL BANKING COMMITTEE
DIGITAL BANKING COMMITTEE
2. ITDC Category B
The Information Technology & Digital Banking Committee Chairman Director of Information Technology
(ITDC) is a committee formed to support the Board of Directors Secretary
Alternate Secretary
Group Head IT Strategy & Architecture
Group Head Back End Application Development
in addressing and determining strategic initiatives related to Voting Members
Information Technology and Digital Banking. 1. Director of Information Technology
2. Director of Network & Retail Banking
3. Director of Operation
Permanent Voting Members 4. Director of Finance & Strategy
5. Director of Risk Management
6. SEVP Information Technology
7. SEVP Digital Banking
Non-Permanent Voting Board of Directors Member/SEVP related to the material present as invitee
Information Technology & Digital Banking Members
Committee Structure and Membership The membership of the Director of Network & Retail Banking and the Director of
Operations becomes effective when the agenda for discussing the prioritization of
IT initiatives for 2025 is conducted.
Based on the Decree of the Board of Directors No. KEP.DIR/030/2024 dated 22 May 2024 on Information
Permanent Non-Voting Director of Compliance & HR or Compliance & AML-CFT Group Head
Technology and Digital Banking Committee, Structure and Membership of ITDC as follows: Members
1. Group Head/other Group Head level related to the material of the Committee
Contributing Non-Voting
Information Technology & Digital Banking Committee Member Structure Members
Agenda present as an invitee.
2. Committee Secretary
1. ITDC Category A 1. SEVP Internal Audit or Internal Audit Group Head as invitee.
2. Executives of Operational Risk, which is the Operational Risk Senior Head related
Chairman President Director
Invitee to the material of the Committee Agenda present as an invitee.
Secretary IT Strategy & Architecture Group Head
Alternate Secretary Group Head Back End Application Development In the event that the material discussed at the Committee is material proposed by
Voting Members the SEVP Internal Audit, the SEVP Internal Audit acts as a Voting Member.
1. President Director
2. Director of Network & Retail Banking
3. Director of Operation Information Technology & Digital Banking Committee
Permanent Voting Members
4. Director of Finance & Strategy Members Profile As of 22 May 2024
5. Director of Information Technology
6. Director of Risk Management
1. ITDC Category A
7. SEVP Information Technology
8. SEVP Digital Banking Educational
Non-Permanent Voting Board of Directors Member/SEVP related to the material present as invitee
Name Position in the Committee Position in the Company
Background
Members
The membership of the Director of Network & Retail Banking and the Director of Darmawan Junaidi Chairman/Permanent Voting President Director The Educational
Operations becomes effective when the agenda for discussing the prioritization of Member Background is presented
IT initiatives for 2025 is conducted. in the Board of Directors’
Aquarius Rudianto Permanent Voting Member Director of Network & Retail Profile section in this
Permanent Non-Voting Director of Compliance & HR or Compliance & AML-CFT Group Head Banking
Members Annual Report.
1. Group Head/other Group Head level related to the material of the Committee Toni E.B. Subari Permanent Voting Member Director of Operation
Contributing Non-Voting
Agenda present as an invitee.
Members Sigit Prastowo Permanent Voting Member Director of Finance & Strategy
2. Committee Secretary
1. SEVP Internal Audit or Internal Audit Group Head as invitee. Timothy Utama Permanent Voting Member Director of Information
2. Executives of Operational Risk, which is the Operational Risk Senior Head related Technology
to the material of the Committee Agenda present as an invitee.
Invitee
Danis Subyantoro Permanent Voting Member Director Risk Management
In the event that the material discussed at the Committee is material proposed by
the SEVP Internal Audit, the SEVP Internal Audit acts as a Voting Member.
PT BANK MANDIRI (PERSERO) TBK 818 819 ANNUAL REPORT 2024
Page 132
CORPORATE GOVERNANCE
INFORMATION TECHNOLOGY & DIGITAL BANKING COMMITTEE INFORMATION TECHNOLOGY & DIGITAL BANKING COMMITTEE
Educational 3. Management of the information security 6. Monitoring IT performance and efforts for
Name Position in the Committee Position in the Company
Background management system, including effective improvement.
Daniel Setiawan Permanent Voting Member SEVP Information Technology The Educational
cyber resilience and security plans as well as 7. Resolving various IT-related issues that cannot
Subianto Background is presented in communication plans. be effectively, efficiently, and timely resolved
the Senior Executive Profile 4. IT and Digital Banking strategy/roadmap, by user units and IT providers.
Sunarto Xie Permanent Voting Member SEVP Digital Banking section in this Annual
including monitoring and action plans 8. Adequacy and allocation of the Bank’s
Report.
for initiatives covering their budgets and resources.
implementations (including potential IT synergy
2. ITDC Category B with subsidiaries). Authorities:
Educational 5. Strategic issues within the scope of IT and Providing recommendations on the above
Name Position in the Committee Position in the Company Digital Banking initiatives. responsibilities to the Board of Directors Meeting/
Background
ITDC Category A/authorized personnel.
Timothy Utama Chairman/Permanent Voting Director of Information The Educational
Authorities:
Member Technology Background is presented
in the Board of Directors’ 1. Establishing the results of recommendations
Aquarius Rudianto Permanent Voting Member Director of Network & Retail Profile section in this from ITDC category B. Performance Implementation in 2024
Banking Annual Report.
2. Establishing the outcomes of discussions on
Toni E.B. Subari Permanent Voting Member Director of Operation ITDC category A duties and responsibilities. In fulfilling its duties and responsibilities, ITDC
Sigit Prastowo Permanent Voting Member Director of Finance & Strategy 3. Delegating authority to designated executives convenes meetings at least 3 (three) times a
to decide and implement matters of an year. Additional meetings at anytime may be
Danis Subyantoro Permanent Voting Member Director Risk Management
operational nature for IT and Digital Banking. held as needed at the request of one or more
Daniel Setiawan Permanent Voting Member SEVP Information Technology The Educational voting members of the committee, at the request
Subianto Background is presented in ITDC Category B of the Board of Directors, or based on a written
the Senior Executive Profile
Sunarto Xie Permanent Voting Member SEVP Digital Banking section in this Annual proposal from a relevant unit. Such requests shall
Report. Duties and Responsibilities: include discussion materials and be coordinated
Discussing and providing recommendations to with the Committee Secretary.
the Board of Directors on at least the following:
1. Information Technology Strategic Plan aligned Throughout 2024, ITDC has carried out its duties,
Information Technology & Digital Duties, Responsibilities and Authorities with the Bank’s corporate plan. responsibilities, and authorities by making 8 (eight)
Banking Committee Charter The following are Information Technology & Digital 2. IT policies, standards, and procedures. decisions, detailed as follows:
Pursuant to POJK No. 17 of 2023 concerning the Banking Committee duties, responsibilities and 3. Alignment of IT development plans with the IT
Implementation of Governance for Commercial authority: strategic plan.
Banks, article 75 states that Banks are required 4. Alignment of IT implementation with the IT
to have committee work guidelines and rules, in ITDC Category A development plan.
which for the Information Technology & Digital 5. Evaluation of IT cost effectiveness in achieving
Banking Committee has been regulated in the Duties and Responsibilities: planned benefits.
Board of Directors Decree No. KEP.DIR/030/2024, Discussing and/or providing guidance related to:
consisting of: 1. Priorities and allocation direction of IT
1. Purpose of establishing the committee investment budgets, including the benefits
2. Duties, responsibilities and authorities of the obtained when the initiatives are implemented.
committee 2. Planning and executing strategic IT and Digital
3. Committee structure and membership Banking initiatives.
4. Committee meetings, quorums, and decision-
making
5. Committee Reporting
PT BANK MANDIRI (PERSERO) TBK 820 821 ANNUAL REPORT 2024
Page 133
CORPORATE GOVERNANCE
INFORMATION TECHNOLOGY & DIGITAL BANKING COMMITTEE
INTEGRATED RISK COMMITTEE
Implementation of ITDC – Category A
No. Date Agenda & Decision Attendance
1 12 June 2024* Approval of the recommendation to submit Meeting quorum with 100%
the revised June 2024 Information Technology
Development Plan (LRPTI) to OJK
attendance rate
Integrated Risk Committee (IRC) is established to assist the
2 16 August 2024* Approval of the proposed Retail Apps project with a Meeting quorum with 100%
Board of Directors in the implementation of Integrated Risk
total IT CAPEX of 120 billion attendance rate Management, including formulating and developing the
3 20 November 2024 Approval of the proposed IT Strategy & Execution Plan Meeting quorum with 100% Integrated Risk Management Policy.
(ISP) for 2025–2029 attendance rate
4 11 December 2024 Approval of the proposed IT Project Portfolio for 2025 Meeting quorum with 100%
attendance rate
*) implemented as Circular
Implementation of ITDC – Category B INTEGRATED RISK COMMITTEE STRUCTURE AND MEMBERSHIP
No. Date Agenda & Decision Attendance
Based on the Board of Directors decree No. KEP.DIR/036/2024 dated 22 May 2024 concerning the
1 12 June 2024* Recommendation on the proposed Information Meeting quorum with 100%
Technology Development Plan (LRPTI) Revised Period attendance rate
Integrated Risk Committee, the composition and membership of IRC are as follows:
June 2024 to OJK to ITDC Category A
2 16 August 2024* Recommendation on the proposed Retail Apps Meeting quorum with 100%
Integrated Risk Committee Member Structure
Project with total IT CAPEX of 120 billion to IT & Digital attendance rate
Banking Committee Category A
3 20 November 2024 Recommendation on the proposed IT Strategy & Meeting quorum with 100% Chairman Director of Risk Management
Execution Plan (ISP) 2025–2029 to ITDC Category A attendance rate
Secretary Credit Portfolio Risk Group Head
4 11 December 2024 Recommendation on the proposed IT Project Portfolio Meeting quorum with 100%
2025 to IT & Digital Banking Committee Category A attendance rate Alternate Secretary I Market Risk Group Head
Alternate Secretary II Operational Risk Group Head
*) implemented as Circular
1. Director of Risk Management
2. Director of Information Technology
Information Technology & Digital Banking Committee Works Plan in 2025 Permanent Voting Member of
3. Director of Operations
Bank Mandiri
4. Director of Finance and Strategy
The Committee will discuss IT strategic planning, including IT Strategic Plan, IT Development Plan, IT 5. SEVP Wholesale Risk
strategic initiatives, and other discussions in accordance with the duties and responsibilities of the 1. Director in charge of the Risk Management function of Bank Syariah Indonesia
Committee and other discussions in accordance with the duties and responsibilities of the Committee. 2. Director in charge of the Risk Management function of Mandiri Sekuritas
Permanent Voting Member of
3. Director in charge of the Risk Management function of Mandiri Tunas Finance
Subsidiaries
4. Director in charge of the Risk Management function of AXA Mandiri Financial
Services
Director of Subsidiary other than Permanent Voting Member of Subsidiaries
Non-Permanent Voting Member Member of the Board of Directors and SEVP of Bank Mandiri who is in relation to the
material of the committee agenda
Director of Compliance & HR or Compliance & AML-CFT Group Head of Bank
Permanent Non-Voting Member
Mandiri
1. Group Head/other Group Head level from Bank Mandiri and its Subsidiaries who
Contributing Non-Voting
are invited in relation to the material of the committee agenda
Member
2. Committee Secretary
PT BANK MANDIRI (PERSERO) TBK 822 823 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
INTEGRATED RISK COMMITTEE INTEGRATED RISK COMMITTEE
1. SEVP Internal Audit or Internal Audit Group Head present as permanent non- 2. Responsibilities:
voting invitees of Bank Mandiri a. Giving recommendations covering integrated risk management framework and methodology
Invitee 2. Executives in operational risk, namely the Senior Operational Risk Head related
to the material of the committee agenda present as a permanent non-voting to identify, measure and mitigate risks.
invitee of Bank Mandiri b. Giving recommendations covering strategic matters related to integrated risk management.
*) If the material of committee agenda is proposed by SEVP Internal Audit, then SEVP Internal Audit present as Voting Member
c. Giving recommendations to the Board of Directors of Main Entity, covering at least:
d. Development of the Integrated Risk Management policy.
e. Correction or enhancement of the Integrated Risk Management policy based on the results of
Integrated Risk Committee Members Profile As of 31 December 2024 the evaluation.
Educational Performance Implementation in 2024
Name Position Description
Background
In fulfilling its duties and responsibilities, IRC convenes meetings at least 2 (two) times a year. Additional
Danis Subyantoro Chairman and Permanent Voting Director of Risk Management The Educational
meetings at anytime may be held as needed at the request of one or more voting members of the
Member of the Company Background is presented
in the Board of Directors’ committee, at the request of the Board of Directors, or based on a written proposal from a relevant
Toni E. B. Subari Permanent Member of the Company Director of Operations profile in this Annual unit. Such requests shall include discussion materials and be coordinated with the Committee Secretary.
Report.
Sigit Prastowo Permanent Member of the Company Director of Finance & Strategies
In 2024, IRC has provided recommendations through 6 (six) meetings and 2 (two) circulars, with the
Timothy Utama Permanent Member of the Company Director of Information
Technology following details:
Wildan Sanjoyo Permanent Member of the Company SEVP Wholesale Risk The Educational Quorum
Background is presented No. Meeting Date Meeting Agenda Attendance Remark
in the Senior Executive (%)
profile in this Annual
Report. Self-Assessment of Bank Mandiri Integrated Risk Profile
1 30 January 2024 and Consolidated Bank Soundness Level for the position of 100% Online
31 December 2023.
Integrated Risk Committee Charter 2 22 April 2024
Self-assessment of Bank Mandiri Consolidated Risk
100% Online
Pursuant to POJK No. 17 of 2023 concerning the Implementation of Governance for Commercial Banks Profile for the position of 31 March 2024
article 75 states that the Bank must have guidelines and committee work rules, wherein for the Integrated Periodic Review of Self-Assessment Methodology of
Risk Committee has been regulated in the Board of Directors Decree No. KEP.DIR/036/2024, consisting of: 3 17 July 2024 the Integrated Risk Profile and Consolidated Bank 100% Circular
Soundness Level for the first semester of 2024
Self-Assessment of Bank Mandiri Integrated Risk Profile and
1. Purpose of the committee establishment 4 5 August 2024 Consolidated Bank Soundness Level for the posisition of 100% Online
2. Duties, responsibilities, and authority of the committee 30 June 2024
3. Structure and membership of the committee 30 September Report for the Diagnostics Review of Internal Control
5 100% Online
4. Committee meetings, quorum and decision making 2024 over Financial Reporting (ICoFR)
5. Mechanism of the performance evaluation, and Self-Assessment of Bank Mandiri Consolidated Risk
6 15 October 2024 100% Online
6. Periodical reviu of the guidelines and committee work rules Profile for the position of 30 September 2024
17 December Monitoring and Evaluating Result of the Consolidated
7 100% Online
Integrated Risk Committee Duties and Responsibilities 2024 Counterparty Limit (CCL) Framework.
The IRC’s duties, authorities, and responsibilities are: Periodic Review of Self-Assessment Methodology of
27 December
8 the Integrated Risk Profile and Consolidated Bank 100% Circular
1. Duties and Authorities 2024
Soundness Level for the second semester of 2024
a. Developing Risk Management policy and its amendments, including Integrated Risk Management
strategy and framework.
b. Monitoring integrated risk profile and management of all integrated risks. INTEGRATED RISK COMMITTEE WORK PLAN YEAR 2025
c. Monitoring, overseeing, and enhancing the implementation of integrated risk management on
a regular basis and incidentally as a follow-up to the changes in internal and external conditions 1. Monitoring the integrated risk profile and the management of all integrated risks.
that affected the integrated capital adequacy and risk profile. 2. Evaluating and improving the strategies of integrated risk management implementation.
d. Discussing strategic matters related to the integrated risk management. 3. Evaluating Mandiri Group Integrated policies.
e. Other matters related to developing and evaluating Mandiri Group Integrated policies.
PT BANK MANDIRI (PERSERO) TBK 824 825 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
POLICY & PROCEDURE
POLICY & PROCEDURE COMMITTEE POLICY & PROCEDURE COMMITTEE
COMMITTEE
2. PPC Category B
Chairman Director of Risk Management
Secretary Policy and Procedure Group Head
The Policy & Procedure Committee (PPC) is established to Alternate Secretary Compliance & AML-CFT Group Head
support the Board of Directors in regulating corporate policies Voting Members
through Mandiri Group Regulations, policies, or procedures, as 1. Director of Risk Management
2. Policy & Procedure Group Head
well as granting authority to corporate officials on an ex-officio Permanent Voting Member) 3. Enterprise Legal Group Head
4. Compliance & AML-CFT Group Head
basis. 5. Senior Operational Risk Head related to agenda materials.
Non-Permanent Voting Board of Directors member and SEVP related to material present as invitee
Member
Invitee Non-Voting Member SEVP Internal Audit*) or Internal Audit Group Head as invitee.
Contributing Non-Voting Group Head/other Group Head level invited in relation to the material of the Meeting
Member Agenda.
Policy & Procedure Committee Structure and Membership
*) In the event that the material discussed at the Committee is material proposed by the SEVP Internal Audit, the SEVP Internal Audit acts as a Voting Member.
Based on Directors Decree No. KEP.DIR/061/2024 dated 2 October 2024 concerning the Policy & Procedure
Committee, the structure and membership of PPC are as follows: Profil Anggota Policy & Procedure Committee Per 31 Desember 2024
1. PPC Category A PPC Category A
Chairman Director of Risk Management Name Position Description Educational Background
Secretary Policy and Procedure Group Head Danis Chairman/Permanent Voting Director of Risk Management The Educational Background
Subyantoro Member is presented in the Board of
Alternate Secretary Compliance & AML-CFT Group Head Directors’ profile section in
Aquarius Permanent Voting Member Director of Network & Retail this Annual Report.
Voting Members Rudianto Banking
1. Director of Risk Management Toni E. B. Subari Permanent Voting Member Director of Operations
2. Director of Network and Retail Banking
Permanent Voting Member
3. Director of Operations Sigit Prastowo Permanent Voting Member Director of Finance & Strategy
4. Director of Finance & Strategies
Non-Permanent Voting Board of Directors Member and SEVP related to the material present as invitee.
Member PPC Category B
Permanent Non-Voting Director of Compliance & HR or authorised to Compliance & AML-CFT Group Head Name Position Description Educational Background
Member
Danis Subyantoro Chairman/Permanent Director of Risk Management The Educational Background
1. Group Head/other Group Head level invited in relation to the material of the Voting Member is presented in the Board of
Contributing Non-Voting Directors’ profile section in
Meeting Agenda.
Member this Annual Report.
2. Committee Secretary.
1. SEVP Internal Audit*) or Internal Audit Group Head as invitee. Mardiana Permanent Voting Member Group Head Policy & -
Invitee Non-Voting Member 2. Executives of Operational Risk, which is the Operational Risk Senior Head related to Procedure
the material of the Committee Agenda present as an invitee.
Dedy Teguh Krisnawan Permanent Voting Member Group Head Enterprise Legal -
*) In the event that the material discussed at the Committee is material proposed by the SEVP Internal Audit, the SEVP Internal Audit acts as a Voting Member. (Alt.)
Juliser Sigalingging Permanent Voting Member Group Head Compliance & -
AML-CFT
PT BANK MANDIRI (PERSERO) TBK 826 827 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
POLICY & PROCEDURE COMMITTEE POLICY & PROCEDURE COMMITTEE
Name Position Description Educational Background PPC Kategori B
Duties and Responsibilities:
Syafelda Indrayuni Permanent Voting Member Senior Operational Risk Head -
Corporate Center related to 1. Discuss the formulation and/or adjustment/refinement of the Company’s Procedures.
material of the committee 2. Review proposals for granting ex-officio authority to Company executives apart from the authority
agenda
of PPC Category A.
Jhon R.H. Pangaribuan Permanent Voting Member Senior Operational Risk Head -
Wholesale Banking related Authorities:
to material of the committee
agenda 1. Approve the formulation and/or adjustment/refinement of the Company’s Procedures.
2. Approve the granting of ex-officio authority to Company executives apart from the authority of PPC
Tina Setiawati Sentoso Permanent Voting Member Senior Operational Risk Head -
Category A.
Distribution & Consumer related
to material of the committee
agenda Performance Implementation in 2024
Rori Achir Permanent Voting Member Senior Operational Risk Head -
Operation related to material In fulfilling its duties and responsibilities, PPC convenes meetings at least 1 (one) times a year. Additional
of the committee agenda meetings may be held at anytime as needed at the request of one or more voting members of the
Wafdan Metha Firdaus Permanent Voting Member Senior Operational Risk Head - committee, at the request of the Board of Directors, or based on a written proposal from a relevant
Information Technology related unit. Such requests shall include discussion materials and be coordinated with the Committee Secretary.
to material of the committee
agenda
Throughout 2024, the Policy & Procedure Committee performed its duties, responsibilities, and authorities
by convening PPC sessions 41 (forty-one) times. Of these, 2 (two) decisions were made during meetings,
Policy & Procedure Committee Charter while 39 (thirty-nine) decisions were made through circular resolution, detailed as follows:
Pursuant to POJK No. 17 of 2023 concerning the Implementation of Governance for Commercial Banks No. Date Agenda & Decision Attendance
article 75 states that the Bank must have guidelines and committee work rules, wherein for the Policy
PPC Category A
& Procedure Committee has been regulated in the Board of Directors Decree No. KEP.DIR/061/2024,
consisting of: 1 31 May 2024 Revision of the Subsidiary Management Policy (KPPA) Circular Memo with 100%
1. Purpose of the committee establishment attendance rate
2. Duties, responsibilities, and authority of the committee 2 19 June 2024 Revision of the Risk Management Policy (KMNR), Operational Circular Memo with 100%
3. Structure and membership of the committee Policy (KOPR), and Legal, Compliance, and Anti-Money attendance rate
Laundering, Countering the Financing of Terrorism, & Countering
4. Committee meetings, quorum and decision making
the Proliferation of Weapons of Mass Destruction Policy (KHKA
5. Committee reporting – AML CFT & PPSPM)
3 15 August Revision of the Operational Policy (KOPR) Circular Memo with 100%
Duties, Responsibilities and Authorities 2024 attendance rate
The following are Policy & Procedure Committee duties, responsibilities and authority:
4 09 December Issuance of the Internal Control Over Financial Reporting (ICOFR) Meeting quorum with 100%
2024 Memorandum. attendance rate
PPC Category A
Duties and Responsibilities: PPC Category B
1. Discuss the formulation and/or adjustment/refinement of the Company’s Policies and Mandiri Group 5 30 Januari Revision of the Capital Adequacy Calculation Standard Circular Memo with 100%
Regulations. 2024 Procedure (SP PKM) attendance rate
2. Review proposals for granting ex-officio authority to Company executives. 6 26 Febuary Revision of the Taxation Standard Procedure Circular Memo with 100%
2024 attendance rate
Authorities:
7 06 Maret 2024 Preparation of the Customer Protection Standard Procedure Circular Memo with 100%
1. Recommend the formulation and/or adjustment/refinement of the Company’s Policies and Mandiri attendance rate
Group Regulations.
8 06 Maret 2024 Revision of Credit Collection & Recovery Retail SPO Circular Memo with 100%
2. Approve the granting of ex-officio authority to Company executives. attendance rate
PT BANK MANDIRI (PERSERO) TBK 828 829 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
POLICY & PROCEDURE COMMITTEE POLICY & PROCEDURE COMMITTEE
No. Date Agenda & Decision Attendance No. Date Agenda & Decision Attendance
9 13 Maret 2024 Revision of Fund Products SPO Circular Memo with 100% 30 21 November Revision of Trade Services, Trade Finance, and Bank Guarantees Circular Memo with 100%
attendance rate 2024 SPO. attendance rate
Revision of Cash Management SPO
10 18 Maret 2024 Revision of Digital Services SPO Circular Memo with 100%
attendance rate 31 03 December Revision of Operational Risk Management SPO (SPO MRO) Circular Memo with 100%
2024 attendance rate
11 18 Maret 2024 Revision of Rupiah Transfer SPO Circular Memo with 100%
attendance rate 32 09 December Revision of Compliance Standard Procedure Circular Memo with 100%
2024 attendance rate
12 18 Maret 2024 Revision of Wholesale Credit Operation SPO, Commercial SPK, Circular Memo with 100%
and ARP SPO attendance rate 33 09 December Revision of Risk-Based Bank Rating (RBBR) SPO Circular Memo with 100%
2024 attendance rate
13 19 Maret 2024 Revision of Consumer SPK Circular Memo with 100%
attendance rate 34 09 December Revision of Consumer SPK and Micro SPK Circular Memo with 100%
2024 attendance rate
14 05 April 2024 Revision of Credit Collection & Recovery (CCR) Wholesale SPO Circular Memo with 100%
attendance rate 35 10 December Revision of Other Services SPO Circular Memo with 100%
2024 attendance rate
15 03 June 2024 Revision of Customer Complaint Management SPO Circular Memo with 100%
attendance rate 36 11 December Revision of Treasury Standard Procedure (SPT) (Integration of Circular Memo with 100%
2024 Bundled FX Swap - FX Forward Transactions for SDA DHE Fund attendance rate
16 03 June 2024 Revision of Customer Service SPO Circular Memo with 100% Utilization into the Treasury Standard Procedure (SPT))
attendance rate
37 17 December Revision of Internal Audit Standard Procedure (SPIA) Circular Memo with 100%
17 05 August Revision of Credit Operations Retail SPO Circular Memo with 100% 2024 attendance rate
2024 attendance rate
38 19 December 1. Revision of Risk Appetite Statement SPO (SPO RAS). Circular Memo with 100%
18 16 August Revision of Data Management SPO Circular Memo with 100% 2024 2. Revision of Performance Management SPO attendance rate
2024 attendance rate
39 20 December Revision of Subsidiary Management Standard Procedure (SPPPA) Circular Memo with 100%
19 19 August Revision of Consumer SPK Circular Memo with 100% 2024 attendance rate
2024 attendance rate
40 20 December Revision of Wealth Service Management Standard Procedure Circular Memo with 100%
20 18 September Revision of Bancassurance SPO Circular Memo with 100% 2024 Operational attendance rate
2024 attendance rate
41 20 December 1. Revision of Overseas Branch Standard Procedure Operational Circular Memo with 100%
21 24 September Revision of Electronic Money Management SPO Circular Memo with 100% 2024 2. Revocation of Credit Policy Statement Bank Mandiri Shanghai attendance rate
2024 attendance rate (BMSH) Branch
22 27 September Issuance of Sustainable Finance SPO (SPO KB) Meeting quorum with 100%
2024 attendance rate Policy & Procedure Committee Works Plan in 2025
23 03 October 1. Revision of Corporate SPK, Commercial SPK, FI SPK Circular Memo with 100%
2024 2. Revision of Credit Operation Wholesale SPO attendance rate • Adjustment/refinement of Mandiri Group Stipulations.
24 08 October Revision of Credit Collection & Recovery Retail SPO Circular Memo with 100% • Adjustment/refinement of Policies.
2024 attendance rate • Adjustment/refinement of the Company’s Standard Procedures adjusted with regulatory and business/
operational needs.
25 14 October 1. Revision of Corporate SPK, Commercial SPK, FI SPK Circular Memo with 100%
2024 2. Revision of Credit Operation Wholesale SPO attendance rate
26 21 October Revision of Fund Products SPO Circular Memo with 100%
2024 attendance rate
27 22 October Revision of Branch Office Network SPO Circular Memo with 100%
2024 attendance rate
28 05 November Revision of Human Resources Standard Procedure Circular Memo with 100%
2024 attendance rate
29 19 November Revision of Intangible Fixed Asset Management SPO Circular Memo with 100%
2024 attendance rate
PT BANK MANDIRI (PERSERO) TBK 830 831 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
RISK MANAGEMENT COMMITTEE RISK MANAGEMENT COMMITTEE
Risk Management & Credit Policy Committee Members Profile As of 31 December
2024
Educational
Name Position Description
Background
The Risk Management Committee (RMC) is established
to support the Board of Directors in managing risks. Alexandra Askandar Chairman/Permanent Voting
Member
Vice President Director The Educational
Background is
The responsibilities include identifying, measuring, and Agus Dwi Handaya Permanent Voting Member
presented in the
Director of Compliance & Human Board of Directors’
monitoring risks, establishing risk management policies Resources Profile Section of this
Annual Report
and strategies. Aquarius Rudianto Permanent Voting Member Director of Networks & Retail
Banking
Toni E. B. Subari Permanent Voting Member Director of Operations
Sigit Prastowo Permanent Voting Member Director of Finance & Strategies
Danis Subyantoro Permanent Voting Member Director of Risk Management
Wildan Sanjoyo Permanent Voting Member SEVP Wholesale Risk The Educational
Risk Management Committee Structure and Membership Background is
presented in the
Executive Officials
Based on the Board of Directors Decree No. KEP.DIR/028/2024 concerning Risk Management Committee Profile Section of this
dated 22 May 2024, the structure and membership of RMC are as follows: Annual Report
Risk Management Committee Member Structure
Chairman Vice President Director Risk Management Risk Management Committee
Committee Charter Duties and Responsibilities
Secretary Credit Portfolio Risk Group Head
Alternate Secretary Market Risk Group Head Pursuant to POJK No. 17 of 2023 concerning the The RMC’s duties, authorities, and responsibilities
1. Vice President Director
Implementation of Governance for Commercial are:
2. Director of Compliance & HR Banks article 75 states that the Bank must have 1. Duties and Authorities
3. Director of Network & Retail Banking guidelines and committee work rules, wherein a. Developing Risk Management policy and its
4. Director of Operations for the Risk Management Committee has been amendments, including Risk Management
Permanent Voting Member
5. Director of Finance & Strategies
6. Director of Information Technology regulated in Board of Directors Decree No. KEP. strategy, Risk Management framework
7. Director of Risk Management DIR/028/2024, consisting of: and contingency plan to anticipate the
8. SEVP Wholesale Risk 1. Purpose of the committee establishment abnormal conditions.
Non-Permanent Voting Other Board of Directors and SEVPs Member related to the material present as invitee 2. Duties, responsibilities, and authority of the b. Monitoring risk profile and management of
Member committee all risks to establish risk appetite, risk limit,
Permanent Non-Voting Compliance & AML-CFT Group Head
3. Structure and membership of the committee and integrated risk management strategy
Member 4. Committee meetings, quorum and decision as well as capital adequacy.
making c. P e r f o r m i n g i m p r o v e m e n t s t o t h e
1. Group Head/other Group Head level invited in relation to material for Committee
Contributing Non-Voting 5. Mechanism of the performance evaluation, implementation of risk management on a
agenda
Member
2. Committee Secretary and regular basis and incidentally as a follow-
6. fPeriodical reviu of the guidelines and up to changes in internal and external
1. Internal Audit SEVP*) or Internal Audit Group Head or Internal Audit Directorate
official present as invitee. committee work rules. conditions that affected the capital
Invitee
2. Official in operational risk, the Operational Risk Senior Head related to material for adequacy and Company risk profile.
committee agenda present as invitee. d. Discussing strategic matters in the scope of
*) In the event that the material discussed in the Committee is material proposed by SEVP Internal Audit, then SEVP Internal Audit acts as a Voting Member. risk management including in Subsidiaries.
PT BANK MANDIRI (PERSERO) TBK 832 833 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
RISK MANAGEMENT COMMITTEE RISK MANAGEMENT COMMITTEE
2. Responsibilities: Performance Implementation in 2024 Quorum
a. Determining a risk management framework No. Meeting Date Meeting Agenda Attendance Remark
and methodology to identify, measure and In fulfilling its duties and responsibilities, RMC (%)
mitigate risks, including for stress conditions convenes meetings at least 2 (two) times a year. 9 1 July 2024 Periodic Review of Self-Assessment Methodology of the 100% Circular
and contingency plans. Additional meetings may be held at anytime as Individual Risk Profile and Bank Soundness Level for the first
semester of 2024
b. Determining items related to business needed at the request of one or more voting
decisions that had specific conditions (such members of the committee, at the request of the 10 2 July 2024 The Revision of Anti-Fraud Strategy (SAF) Document for 100% Circular
2024.
as allocation and limit allocations in credit Board of Directors, or based on a written proposal
11 2 July 2024 Review of Limits for Banking Book, Trading Book, and 100% Circular
portfolio management). from a relevant unit. Such requests shall include
Liquidity.
c. Giving recommendations to the President discussion materials and be coordinated with the
12 15 July 2024 Self-Assessment of Bank Mandiri Individual Risk Profile and 100% Online
Director regarding: Committee Secretary. Bank Soundness Level for the position of 30 June 2024.
• Preparation and/or adjustment/ Periodic Review of Self-Assessment Methodology of the
13 17 July 2024 100% Circular
improvement of Policies, Strategies and In 2024, the RMC approved 25 (twenty five) Integrated Risk Profile and Consolidated Bank Soundness
Guidelines for The Risk Management decisions through 15 (fifteen) online meetings Level for the first semester of 2024
Implementation. and 10 (ten) circular decisions, with the following 14 5 August 2024 Self-Assessment of Bank Mandiri Integrated Risk Profile and 100% Online
• Enhancement or improvement of the details: Consolidated Bank Soundness Level for the posisition of
30 June 2024
Risk Management implementation
15 30 August 2024 Review of the Internal Soft Limit for the Daily 100% Circular
based on the evaluation of the Risk Macroprudential Intermediation Ratio (RIM).
Management implementation.
16 13 September 2024 Risk Maturity Index (RMI) Assessment Results for 2024. 100% Online
• Determination of items related to
business decisions, including those that 17 30 September 2024 Report for the Diagnostics Review of Internal Control over 100% Online
Financial Reporting (ICoFR)
deviated from normal procedures.
18 15 October 2024 Self-Assessment of Bank Mandiri Individual and 100% Online
Consolidated Risk Profile for the position of 30 September
d. Delegating authority to appointed officials 2024
to decide and implement operational The Implementation of LPG Area in Pilot Regions (Region
19 18 October 2024 100% Online
activities. I/Sumatra 1, Region IV/Jakarta 2, and Region VIII/Java 3).
20 9 December 2024 Periodic Review of Self-Assessment Methodology of the 100% Circular
Individual Risk Profile and Bank Soundness Level for the
second semester of 2024
Quorum
21 10 December 2024 Cybersecurity Risk Management Framework (MRKS). 100% Online
No. Meeting Date Meeting Agenda Attendance Remark
(%) 22 17 December 2024 Sustainability Finance Framework (SFF) and Transition 100% Circular
Finance Framework (TFF).
1 12 January 2024 Underlying Assets for the Preparation of the Sustainability 100% Online
23 27 December 2024 Monitoring and Evaluating Result of the Consolidated 100% Online
Bond Report, ESG Repo Report, and Green Bond Rupiah
Counterparty Limit (CCL) Framework.
Report.
24 27 December 2024 The Revision of Anti-Fraud Strategy (SAF) Document for 100% Circular
2 12 January 2024 Bank Mandiri Risk Appetite Statement for 2024. 100% Online 2024.
3 16 January 2024 Self-Assessment of Bank Mandiri Individual Risk Profile and 100% Online 25 31 December 2024 Periodic Review of Self-Assessment Methodology of the 100% Circular
Bank Soundness Level for the position of 31 December Integrated Risk Profile and Consolidated Bank Soundness
2023. Level for the second semester of 2024
4 30 January 2024 Self-Assessment of Bank Mandiri Integrated Risk Profile and 100% Online
Consolidated Bank Soundness Level for the position of
31 December 2023. Risk Management Committee Works Plan in 2025
5 21 March 2024 Review of Liquidity Risk Limits for 2024. 100% Online
6 22 April 2024 Self-assessment of Bank Mandiri Individual and 100% Online
1. Monitor risk profile and management of all risks in order to establish a risk appetite and integrated
Consolidated Risk Profile for the position of 31 March 2024 risk management strategies integrated and capital adequacy.
7 31 May 2024 Bottom-Up Stress Testing (BUST) for 2024. 100% Online 2. Evaluate and determine Risk Management policies, including Risk Management strategies, Risk
Management frameworks and contingency plans to anticipate abnormal conditions.
8 31 May 2024 Update on the Realization of the Sustainable Finance 100% Online
Action Plan (RAKB) for the January to April 2024 period.
PT BANK MANDIRI (PERSERO) TBK 834 835 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CREDIT POLICY COMMITTEE CREDIT POLICY COMMITTEE
Credit Policy Committee Category B Member Structure
Chairman President Director
1. Credit Portfolio Risk Group Head (Coordinator)
The Credit Policy Committee (CPC) is a committee Secretary 2. Corporate Risk 1 Group Head; and/or
3. Corporate Risk 2 Group Head
established to assist the Board of Directors in formulating 1. President Director
policies, overseeing policy implementation, monitoring 2. Vice President Director
3. Director of Corporate Banking
the development and condition of the credit or financing Permanent Voting Member
4. Director of Network & Retail Banking
portfolio, and providing recommendations for corrective 5. Director of Finance & Strategies
6. Director of Risk Management
actions. Non-Permanent Voting Other Board of Directors and SEVPs Member related to the material present as invitee
Member
Permanent Non-Voting Director of Compliance & HR or Compliance & AML-CFT Group Head
Member
1. Group Head/other Group Head level invited in relation to the material of Committee
Contributing Non-Voting
Credit Policy Committee Structure and Membership Member
agenda.
2. Committee Secretary
Based on the Board of Directors Decree No. KEP.DIR/062/2024 dated 2 October 2024 concerning Credit 1. Director of Compliance & HR or Compliance & AML-CFT Group Head or appointed
Policy Committee, the structure and membership of CPC are as follows: Compliance & AML-CFT officials.
Invitee
2. Official in operational risk, the Senior Operational Risk Head according to discussion
segment.
Credit Policy Committee Category A Member Structure
*) In the event that the material discussed in the Committee is material proposed by SEVP Internal Audit, then SEVP Internal Audit acts as a Voting Member.
Chairman President Director
Secretary Credit Portfolio Risk Group Head
Alternate Secretary I Market Risk Group Head Credit Policy Committee Members Profile As of 31 December 2024
Alternate Secretary II Operational Risk Group Head
CPC Category A
1. Vice President Director
2. Director of Risk Management Educational
Name Position Description
3. Director of Network & Retail Banking Background
Permanent Voting Member 4. Director of Operations
Darmawan Junaidi Chairman/Permanent Voting President Director The Educational
5. Director of Finance & Strategies
Member Background is
6. SEVP Wholesale Risk
presented in the Board
7. Internal Audit SEVP Riduan Permanent Voting Member Director of Corporate Banking of Directors’ Profile
Non-Permanent Voting Other Board of Directors and SEVPs Member related to the material present as invitee Section of this Annual
Aquarius Rudianto Permanent Voting Member Director of Network & Retail
Report
Member Banking
Permanent Non-Voting Director of Compliance & HR or Compliance & AML-CFT Group Head Toni E.B. Subari Permanent Voting Member Director of Operation
Member
Danis Subyantoro Permanent Voting Member Director of Risk Management
1. Group Head/other Group Head level invited in relation to material for Committee
Contributing Non-Voting
agenda Totok Priyambodo Permanent Voting Member Director of Commercial Banking
Member
2. Committee Secretary
Adi Pranantias Permanent Voting Member SEVP Internal Audit The Educational
1. Internal Audit SEVP*) or Internal Audit Directorate Group Head or Internal Audit Background is presented
Directorate official present as invitee. in the Executives Profile
Invitee Section of this Annual
2. Official in operational risk, the Operational Risk Senior Head related to material for
Report
committee agenda present as invitee.
*) In the event that the material discussed in the Committee is material proposed by SEVP Internal Audit, then SEVP Internal Audit acts as a Voting Member.
PT BANK MANDIRI (PERSERO) TBK 836 837 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CREDIT POLICY COMMITTEE CREDIT POLICY COMMITTEE
CPC Category B 2. Category B – Credit Policy
Educational The CPC – Category B’s duties, authorities, and responsibilities are as follows:
Name Position Description a. Discussing and/or evaluating agendas related to Management Limits with the following scope:
Background
Darmawan Junaidi Chairman/Permanent President Director The Educational Type Maximum Master Limit Decision-Making Authority
Member Background is
Tier A Up to a maximum of 90% of All Limit Proposals Board of Directors
presented in the Board
Alexandra Askandar Permanent Member Vice President Director the Legal Lending Limit (LLL) Meeting
of Directors’ Profile
Section of this Annual Tier B Up to a maximum of 70% of Master Limit Proposal at 60%-70% of Board of Directors
Riduan Permanent Member Director of Corporate Banking
Report the Legal Lending Limit (LLL) Legal Lending Limit (LLL) Meeting
Aquarius Rudianto Permanent Member Director of Network & Retail Banking
Master Limit Proposal at <60% of CPC – Category B
Sigit Prastowo Permanent Member Director of Finance & Strategies Legal Lending Limit (LLL)
Danis Subyantoro Permanent Member Director of Risk Management Tier C Up to a maximum of 50% of All Limit Proposals CPC –Category B
the Legal Lending Limit (LLL)
Credit Policy Committee Charter c. Monitoring and evaluating the accuracy b. Determining Management Limits.
of the exercise of credit decision-making
Pursuant to POJK No. 17 of 2023 concerning the authority, the credit granting process, the Performance Implementation in 2024
Implementation of Governance for Commercial development, and the quality of credits
Banks article 75 states that the Bank must have granted to related parties and certain large In fulfilling its duties and responsibilities, CPC convenes meetings at least once (1) a year or as deemed
guidelines and committee work rules, wherein for debtors. necessary upon the request of one or more voting members, the Board of Directors, or a written proposal
the Risk Management & Credit Policy committee d. Monitoring and evaluating the accuracy of from relevant work units regarding matters to be discussed. These meetings are coordinated with the
has been regulated in Board of Directors Decree the implementation of the Legal Lending Committee Secretary.
No. KEP.DIR/062/2024, consisting of: Limit (LLL) provisions, compliance with laws
1. Purpose of the committee establishment and regulations related to credit granting, In 2024, the CPC provided approvals through 1 (one) approval through circular mechanism, with the
2. Duties, responsibilities, and authority of the and the resolution of problematic loans as following details:
committee set out in the Credit Policies.
3. Structure and membership of the committee e. Ensuring and evaluating the Bank’s efforts Quorum
4. Committee meetings, quorum and decision in meeting the adequacy of loan loss No. Meeting Date Meeting Agenda Remark
Attendance (%)
making provisions.
1 22 July 2024 100% Circular
5. Committee reporting f. Submitting periodic written reports and
Revision of the Credit Policy (KPKD) to align with
providing recommendations for corrective regulatory provisions of POJK No. 17 of 2023 and the
Credit Policy Committee actions to the Board of Directors, with Risk Management Policy (KMNR).
Duties and Responsibilities copies to the Board of Commissioners,
regarding the results of oversight on the
1. Category A – Credit Policy implementation and execution of Credit Credit Policy Committee Works Plan in 2025
The CPC – Category A’s duties, authorities, and Policies and the monitoring and evaluation
responsibilities are: of the items mentioned above. 1. Formulating policies, overseeing policy implementation, and monitoring the development and
a. Monitoring and evaluating the development g. Providing input to the Board of Directors condition of the credit portfolio.
and quality of the overall credit or financing in the formulation and/or adjustment/ 2. Monitoring, evaluating, and establishing Management Limits for Tier B & C of Business Groups.
portfolio. improvement of the Bank’s Credit Policies,
b. Overseeing the implementation of especially concerning the formulation
Credit Policies, formulating solutions in of prudential principles in lending, for
case of obstacles or challenges in their subsequent approval by the Board of
implementation, conducting periodic Commissioners.
reviews of Credit Policies, and providing
recommendations to the Board of Directors
when changes or improvements are
necessary.
PT BANK MANDIRI (PERSERO) TBK 838 839 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
TRANSFORMATION COMMITTEE TRANSFORMATION COMMITTEE
1. Group Head/other Group Head level invited in relation with material of the
Contributing Non-Voting
Committee Agenda
Member
2. Committee Secretary
The Transformation Committee (TFC) is established to support 1. Internal Audit SEVP*) or Internal Audit Directorate Group Head or Internal Audit
Directorate official present as invitee.
the Board of Directors in overseeing and addressing the Invitee
2. Official in operational risk, the Operational Risk Senior Head related to material for
committee agenda present as invitee.
Bank’s transformation needs. Its responsibilities include
*) In the event that the material discussed in the Committee is material proposed by SEVP Internal Audit, then SEVP Internal Audit acts as a Voting Member.
setting strategic directions for transformation development,
identifying and aligning transformation initiatives or projects
with the Bank’s business strategy, addressing and resolving Transformation Committee Members Profile As of 31 December 2024
strategic issues related to transformation management, and
determining adjustments to the organization, work units, and Name Position Description
Educational
Background
executives involved in transformation functions in accordance
with the authority for organizational changes. Darmawan Junaidi Chairman/Permanent Voting
Member
President Director The educational
background is
presented in the Board
Alexandra Askandar Permanent Voting Member Vice President Director of Directors’ profile
section of this Annual
Agus Dwi Handaya Permanent Voting Member Director of Compliance & HR Report
Toni E. B. Subari Permanent Voting Member Director of Operations
Transformation Committee Structure and Membership Sigit Prastowo Permanent Voting Member Director of Finance & Strategies
Timothy Utama Permanent Voting Member Director of Information
Based on the Decree of the Board of Directors No. KEP.DIR/038/2024 dated 22 May 2024 regarding the Technology
Transformation Committee, the membership structure of TFC is as follows: Danis Subyantoro Permanent Voting Member Director of Risk Management
Transformation Committee Membership Composition
Chairman President Director Transformation Committee Charter
Secretary Head of Business Transformation
Pursuant to POJK No. 17 of 2023 concerning the Implementation of Governance for Commercial
Alternate Secretary I Head of Corporate Transformation Banks article 75 states that the Bank must have guidelines and committee work rules, wherein for the
Alternate Secretary II Group Head of Strategic Investment & Subsidiaries Management
Transformation Committee has been regulated in the Board of Directors Decree No. KEP.DIR/038/2024,
consisting of:
Voting Members 1. Purpose of the committee establishment
1. President Director 2. Duties, responsibilities, and authority of the committee
2. Vice President Director 3. Structure and membership of the committee
3. Director of Compliance & HARI
4. Committee meetings, quorum and decision making
Permanent Voting Member 4. Director of Operations
5. Director of Finance & Strategies 5. Committee reporting
6. Director of Information Technology
7. Director Risk Management Duties, Responsibilities and Authorities
Non-Permanent Voting Board of Directors Member/SEVP related to the material present as invitee
Member The following are Transformation Committee duties, responsibilities and authority:
Permanent Non-Voting Group Head Compliance & AML-CFT
Member Duties and Responsibilities:
1. Provide guidance on transformation proposals, including but not limited to initiatives/projects to be
implemented and managed by the transformation unit in alignment with the Bank’s business strategy.
PT BANK MANDIRI (PERSERO) TBK 840 ANNUAL REPORT 2024 841 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
TRANSFORMATION COMMITTEE CREDIT COMMITTEE/RAPAT KOMITE KREDIT
2. E n s u r e t h a t t h e i m p l e m e n t a t i o n o f Performance Implementation in 2024 3. Harmonization of Transformation Initiatives with Business Strategy: Establish comprehensive guidelines
transformation initiatives/projects proceeds to ensure that each transformation initiative aligns with Bank Mandiri’s 2025 business strategy. This
according to the established transformation In fulfilling its duties and responsibilities, TFC includes internalizing transformation across all work units and employees, including subsidiaries, to
plan. convenes meetings at least 3 (three) times a year. embed transformation as an integral part of the organizational culture.
3. Address and resolve strategic issues related to Additional meetings may be held at anytime as 4. Resolution of Strategic Transformation Issues: Identify and implement innovative strategic solutions to
transformation management. needed at the request of one or more voting address key issues affecting the effectiveness of transformation management. This includes addressing
members of the committee, at the request of the challenges related to human resources, technology, and governance.
Authorities: Board of Directors, or based on a written proposal 5. Adjustment of Organizational Structure and Transformation Capabilities: Implement adjustments
1. Define strategic direction for the development from a relevant unit. Such requests shall include to the organizational structure, work units, and human resource management while enhancing
of the Bank’s transformation efforts. discussion materials and be coordinated with the organizational capabilities. This aims to strengthen ecosystem orchestration and ensure seamless
2. Determine the initiatives/projects to be Committee Secretary. execution of transformation functions in alignment with Bank Mandiri’s strategic needs.
implemented and managed by the
transformation unit in alignment with the Bank’s Throughout 2024, the Transformation Committee
business strategy. has carried out its duties, responsibilities, and
3. Approve organizational adjustments within authorities by making 5 (five) decisions, detailed
CREDIT COMMITTEE/RAPAT
units and appointments of officers performing as follows:
transformation functions, in accordance with
organizational change authorities.
No. Date Agenda & Decision Attendance KOMITE KREDIT
1 16 January 2024 Update Project Lunar Stream 3 – Strengthen Core Meeting quorum with 100%
Competence attendance rate
2 20 February 2024 Update Project Lunar Stream 4 – Achieve Urban Meeting quorum with 100%
Leadership attendance rate
3 13 May 2024 Update Project Lunar Stream 5 – Extract Value from Meeting quorum with 71%
Subsidiaries attendance rate
4 6 June 2024 Update Project Lunar Stream 6 – Conduct Sustainable Meeting quorum with 71%
Business attendance rate The Credit Committee/Rapat Komite Kredit (RKK) is
5 13 August 2024 Update Project Lunar Stream 1 – Create Business Leaders Meeting quorum with 100% established to assist the Board of Directors in making decisions
attendance rate
regarding lending activities. These include new loans,
Transformation Committee Works Plan in 2025 additional loans, loan reductions, and/or loan extensions
managed by the Business Unit, in line with the established
To support the vision and mission of Bank Mandiri and ensure the achievement of the established strategic
objectives, the Transformation Committee in 2025 will focus on the following measures:
limits of authority. This also covers decisions related to the
1. Evaluation of the 2024 Transformation: Conduct a comprehensive evaluation of achievements and determination or modification of loan structures.
challenges encountered during the implementation of the 2024 transformation program.
2. Establishment of Strategic Transformation Priorities: Develop specific, measurable transformation
priorities aligned with the 2025 business plan to ensure the sustainability of strategic initiatives. This
includes strengthening ecosystem orchestration to foster synergy across business segments and
ensuring balanced growth between retail and wholesale segments. Since the inception of Bank Mandiri, the Credit Committee has been established, comprising representatives
from the Business Unit and the Risk Unit. The structure and work processes of the Credit Committee have
been refined several times. In 2005, a fundamental update of the lending process was implemented
to ensure more prudent and effective loan and risk management practices, while reinforcing the
application of Good Corporate Governance principles.
PT BANK MANDIRI (PERSERO) TBK 842 843 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CREDIT COMMITTEE/RAPAT KOMITE KREDIT SOCIAL & ENVIRONMENTAL RESPONSIBILITY COMMITTEE (SERC)
Loan approvals within the Wholesale segment The Credit Committee Charter defines key aspects 5. The extension of loans period can only be done after the proportional distribution of debtor transactions
are conducted through discussions in the Credit such as the duties, responsibilities, and authorities has been carried out to the debtor’s operating account at Bank Mandiri. If the distribution of debtor
Committee Meeting, which adheres to the four- of the Credit Committee. The Charter also governs transactions to the operating account has not been carried out proportionally, then the extension
eyes principle. This principle ensures a robust the Committee’s structure and membership, of loan facility must be submitted and requested the approval from the Credit Committee/Credit
check-and-balance process between the Business ensuring proportional representation of both Restructuring Committee according to the limit of authority by informing the condition.
Unit as the Initiator and the Risk Unit as the Risk business functions and credit risk functions.
Mitigator. Credit Committee Duties Implementation in 2024
Credit Committee Duties
In addition to the main members, representatives and Responsibilities In 2024, the Credit Committee has made 1.250 loans decisions, consisting of 427 in the Corporate
from the Legal Group and Compliance Group segment, and 823 in the Commercial segment.
participate in Credit Committee Meeting to provide In carrying out its functions, the Credit Committee
independent legal and compliance opinions. This has the duties and responsibilities as set forth in
ensures that the decision-making process remains the Loans Procedure Standards per segment as Credit Committee Works Plan in 2025
objective, prevents the dominance of operational follows:
units, mitigates conflicts of interest, and facilitates 1. Credit Committee The Credit Committee has set the 2025 works plan, among others, to provide recommendations and/
stress-free and balanced decisions. The Credit Committee shall recommend and/or or approval of lending (new, additional, decrease, and or renewal) managed by the Business Unit in
terminate the loans (new, addition, reduction, accordance with the authority of limit, including the determination/change of loans structure.
If a Credit Committee member is responsible for and/or renewal) managed by the Business
credit recovery functions, the committee assumes Unit in accordance with the authority limit,
SOCIAL & ENVIRONMENTAL
the role of the Restructuring Credit Committee to including the credit structure determination/
address loan restructuring decisions effectively. amendment.
2. Credit Committee – Restructuring
RESPONSIBILITY COMMITTEE
a. Credit Committee – Restructuring is
Credit Committee Membership authorized to recommend and or decide
and Structure as authorized by:
RKK is formed based on the Decree of the Board of
b. Restructuring and completion of loans for
Collectability 3, 4, 5 and collectability 1 and (SERC)
Directors No. KEP. DIR/001/2021 dated 13 January 2 post restructuring which is still managed
2021 on the Executive Committee of the Board by the Credit Recovery Unit.
of Directors of PT Bank Mandiri (Persero) Tbk, and c. Restructuring of collectability Credits 1 and
the Decree of the Board of Directors No. KEP. 2 category watch lists.
DIR/059/2021 dated 24 November 2021. d. Recovery/settlement of loans extraction
The Social & Environmental Responsibility Committee (SERC) is
tables, including deciding the acquired established to support the Board of Directors in coordinating
The composition of RKK members is determined assets (AYDA). across work units and functions to achieve the following
based on the Four Eyes Principle, ensuring a e. Write-off the book and remove credit
proportional balance between representatives charges.
objectives: formulating goals and guidelines for implementing
holding business authority and those holding credit 3. The authority and responsibility for loans the Bank Mandiri TJSL (Social and Environmental Responsibility)
risk authority. To support its implementations, the decision is attached by individual and not by Program, mapping and preparing the TJSL Program, and assisting
Credit Committee is equipped with a Committee position where each authority holder for loan
Secretary. decision is mutually independent and taken
the Board of Directors in evaluating its implementation.
the same authority in the decision or refusal
Credit Committee Charter of a loan proposal.
4. The authority to terminate loans is utilized in Social & Environmental Responsibility Committee Structure and Memberships
Bank Mandiri has established a Credit Committee accordance with the applicable lending and
Charter, which is stipulated in the Standard Credit procedures. Based on the Decree of the Board of Directors No. KEP.DIR/031/2024 dated 22 May 2024 concerning
Procedures specific to each business segment. the Social & Environmental Responsibility Committee (SERC), the structure and membership of the SERC
are as follows:
PT BANK MANDIRI (PERSERO) TBK 844 845 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
SOCIAL & ENVIRONMENTAL RESPONSIBILITY COMMITTEE (SERC) SOCIAL & ENVIRONMENTAL RESPONSIBILITY COMMITTEE (SERC)
Social & Environmental Responsibility Committee Member Structure Social & Environmental Performance Implementation in 2024
Responsibility Committee Charter
Head Director of Institutional Relations In fulfilling its duties and responsibilities, SERC
Pursuant to POJK No. 17 of 2023 concerning the convenes meetings at least 2 (two) times a year.
Secretary Group Head Corporate Secretary
Implementation of Governance for Commercial Additional meetings may be held at anytime as
Substitute Secretary Head of Government Project 3 Banks article 75 states that the Bank must have needed at the request of one or more voting
1. Director of Institutional Relations
guidelines and committee work rules, wherein members of the committee, at the request of the
2. Group Head Corporate Secretary for the Social & Environmental Responsibility Board of Directors, or based on a written proposal
Permanent Members with 3. Group Head Environment, Social & Governance Committee has been regulated in the Board of from a relevant unit. Such requests shall include
Voting Rights 4. Group Head Strategy & Performance Management Directors Decree No. KEP.DIR/031/2024, consisting discussion materials and be coordinated with the
5. Group Head Distribution Strategy
6. Head of Government Project 3 of: Committee Secretary.
1. Purpose of the committee establishment
Non-Permanent Members Members of the Board of Directors and SEVP regarding the materials present as an
2. Duties, responsibilities, and authority of the Throughout 2024, the Social & Environmental
with Voting Rights invitation
committee Responsibility Committee has carried out its duties,
Permanent Members without Director of Compliance & HR or Group Head Compliance & AML-CFT 3. Structure and membership of the committee responsibilities, and authorities by making 2 (two)
Voting Rights
4. Committee meetings, quorum and decision decisions, detailed as follows:
Contributing Members Group Head/other Group Head levels who attended as an invitation related to the making
without Voting Rights material on the committee's agenda.
Quorum
5. Committee reporting Meeting
No. Meeting Agenda Attendance
Executives in operational risk, namely the Senior Operational Risk Head, related to the Date
(%)
Invitees without Voting Rights material on the agenda of the committee that was present as a permanent invitation
without voting rights. 1 24 July 2024 Performance of 100
Duties, Responsibilities and Authorities the Social and
The following are the Social & Environmental Environmental
Responsibility Program
Responsibility Committee duties, responsibilities
in 2024
Social & Environmental Responsibility Committee and authority:
Members Profile As of 31 December 2024 2 1
November
• Performance of 100
the Social and
Duties and Responsibilities: 2024 Environmental
Position in the Coordinate across work units/divisions to define Responsibility
Name Position in the Committee Educational Background goals and implementation guidelines for Bank Program in 2024
Company
• Plan for the
Mandiri’s Social and Environmental Responsibility
Rohan Hafas Chairman/Permanent Voting Director of Institutional The educational background is Social and
(TJSL) Program; Environmental
Member Relations presented in the Board Directors
Profile in this Annual Report. Conduct mapping and preparation of the TJSL Responsibility
Program; and Program in 2025
_ Secretary/Permanent Voting Group Head Corporate The educational background
Member Secretary is presented in the Corporate Assist the Board of Directors in evaluating the
Secretary Profile in this Annual implementation of the TJSL Program. Social & Environmental Responsibility
Report. Committee Work Plans for 2025
Citra Amelya Permanent Voting Member Group Head Environment, - Authorities: 1. Determination of Bank Mandiri TJSL distribution
Social & Governance 1. Determine and coordinate the work units framework 2025.
Antonius Kunta Permanent Voting Member Group Head Strategy & - responsible for implementing Bank Mandiri’s 2. Evaluation of TJSL Training & Socialization to
Widyatmaka Performance Management TJSL Program, ensuring that the program meets Regional Executives 1-12 of Bank Mandiri.
its established targets; and 3. Evaluation of Bank Mandiri TJSL disbursement
Trilaksito Singgih Permanent Voting Member Group Head Distribution -
Hudanendra Strategy 2. Request data and information related to the performance in 2024.
TJSL Program.
Hendrianto Permanent Voting Member Head of Government -
Setiawan Project 3
PT BANK MANDIRI (PERSERO) TBK 846 847 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CORPORATE SECRETARY CORPORATE SECRETARY
is temporarily managed by M. Wisnu Trihanggodo as SEVP Corporate Relations until a new Corporate
The Corporate Secretary plays a strategic role in ensuring the Secretary of the Company is appointed. This has been reported to the OJK through Letter No. CRL.
CSC/CMA.1787/2024.
Company’s adherence to legal and regulatory requirements as
part of its commitment to Good Corporate Governance. The role The profile of Corporate Secretary is presented below:
facilitates the transparent dissemination of important information
to stakeholders, including shareholders, regulatory authorities,
analysts, and the public, ensuring all disclosures are accurate,
timely, and comprehensive. The Corporate Secretary also
oversees the Company’s internal and external communications TEUKU ALI USMAN M. WISNU
Corporate Secretary TRIHANGGODO
to promote transparency and is responsible for maintaining and SEVP Corporate
enhancing the Bank’s reputation among its stakeholders. Relations concurrently
as Acting Corporate
Secretary
As a key liaison, the Corporate Secretary bridges 3. SOE Minister Regulation No. PER-01/MBU/2011 Age : 56 Years old Age : 50 Year Old
the communication between the Bank’s internal concerning the Implementation of Good Citizenship : Indonesia Citizenship : Indonesia
Domicile : Jakarta Domicile : Jakarta
organs and external entities, such as government Corporate Governance in State-Owned
institutions, non-government organizations, Companies, as last amended by PER-2/ Certification Certification
shareholders, and participants in the capital MBU/03/2023 of 2023 concerning Guidelines Risk Management Level 4 Risk Management Level 4
market. Reporting to the Board of Directors, the for Governance and Significant Corporate
Corporate Secretary carries out its duties under Activities of State-Owned Enterprises. Educational Background
Educational Background
• Bachelor in Accounting Economics at Sriwijaya
a formal appointment and dismissal process 4. Law No. 19 of 2003 concerning State-Owned University (1992)
• Bachelor’s degree in Industrial Engineering from
governed by the Board of Directors’ decree. Enterprises. Trisakti University (1998)
• Master in Management at A.I.P Perbanas Jakarta)
• Master’s degree in International Business from Monash
5. Board of the Director’s Decree No. KEP. University (2001)
Professional Background
At Bank Mandiri, the Corporate Secretary function DIR/047/2023 dated 1 December 2023.
• Group Head Corporate Secretary PT Bank Mandiri
is entrusted to the Corporate Secretary Group, a (Persero) Tbk. (December 2023 – December 2024) Professional Background
• SEVP Corporate Relations PT Bank Mandiri (Persero)
dedicated work unit led by a senior executive at Corporate Secretary Profile • Regional CEO III/Jakarta 1 (November 2020 - May
Tbk. (November 2024 – present)
2022)
the level of Senior Vice President or higher. This • Regional CEO III/Jakarta 1 (January 2019 - November • Group Head Government & Institutional 2 PT Bank
structure ensures the effective execution of duties Based on the Decree of the Board of Directors 2020) Mandiri (Persero) Tbk. (January 2024 – October 2024)
• Regional CEO V/Jakarta 3 (September 2015 - January • Regional CEO VI/Jawa 1 PT Bank Mandiri (Persero)
and responsibilities, aligning the Bank’s operations No. KEP.DIR/051/2024 on Organizational Structure, Tbk. (September 2021 – January 2024)
2019)
with governance standards and stakeholder the Corporate Secretary of Bank Mandiri is under • Regional CEO VI/Java 1 (July 2015 - September 2015) • Group Head Commercial Solutions PT Bank Mandiri
expectations. the supervision of the SEVP Corporate Relations (Persero) Tbk. (January 2020 – September 2021)
who is responsible to the President Director. The
Legal References of Appointment appointment and dismissal of the Corporate Structure of the Corporate Secretary
Secretary are formalized through a decree of
The establishment, appointment and the Board of Directors. The functions and duties are divided into 6 (six) 5. Social and Environmental Responsibility
implementation of functions and duties of fields: Activities (CSR).
Corporate Secretary refer to: The Company appointed Usman as Corporate 1. Bank activities as a public company, including 6. Other Activities.
1. Articles of Association of Bank Mandiri Secretary based on Board of Directors Decree implementing corporate governance,
2. POJK No. 35/POJK.04/2014 concerning No. KEP. DIR/047/2023 dated 1 December 2023. specifically those related to capital market The coordination and supervision of each
Corporate Secretary of Issuers and Public As of 1 December 2024, Teuku Ali Usman entered rules. department are directly under the Corporate
Companies. retirement, and based on the decision of the 2. Corporate Communication Activities. Secretary, which is guided by the Corporate
Board of Directors, the role of Corporate Secretary 3. Secretariat Activities. Secretary Policy and Standards.
4. Security Activities.
PT BANK MANDIRI (PERSERO) TBK 848 849 ANNUAL REPORT 2024
Page 147
CORPORATE GOVERNANCE
CORPORATE SECRETARY CORPORATE SECRETARY
Corporate Secretary Group
GROUP HEAD
CORPORATE SECRETAY
DEPUTY GROUP HEAD
Strategic Planning Board
Instittutional Capital Market Corpaorate Event & Corporate Strategic Corporate Board Komando Pusat
CSR Center Budgeting & Talent Assignment Implementation &
Relation Assurance Sponsorship Communication Media Management Security
Reporting Alignment
Strategic Project
Instittutional Capital CSR Strategic & Corporate Digital Content Assignment Planning & Quality Wakil Komando Security
Media Realtions Monitoring &
Relation 1 Market Program Planning Event & Community Specialist Management Pusat Security Supporting
Ad-Hoc Content
Digital Communication & Security Satuan
Instittutional Policy CSR Budgeting & External Board Services
Sponsorship & Media Alignment Pusat
Relation 2 Assurance Non Program Reporting Communication
Intelligent
Security Satuan
CSR Reporting & Sponsorship Internal Corporate Pembina Wilayah
Operation Analysis Operation Communication Branding
Security VP &
Creative Protocoler
General Corporate
& Strategic
Affair Activation
Development
Traffic
Board Management
Supporting & Research
PT BANK MANDIRI (PERSERO) TBK 850 851 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CORPORATE SECRETARY CORPORATE SECRETARY
Functions and Duties of Bank Activities as a Public Company 2. Administration of the company documents Corporate Secretary Capacity
Corporate Company 1. Carrying out Information Disclosure including including regulating or stipulating the regulations Building Programs
reporting to Regulators regarding the Bank concerning letters and management of the
Referring to Article 5 of POJK No. 35/POJK.04/2014 status as a Public Company. company documents. To enhance knowledge and stay updated on
concerning Corporate Secretary of Issuers or 2. Organizing and documenting the General 3. Organizing activities to support the the latest developments in the capital market,
Public Companies, the functions of the Corporate Meeting of Shareholders. functions and work activities of the Board of the Corporate Secretary actively participated in
Secretary is as follows: 3. Carrying out report submissions according to Commissioners and Board of Directors. various training programs, seminars, and workshops
1. Following the development of the capital the provisions of other laws under the authority 4. Supporting the functions and work activities during the year. Detailed information on these
market, especially the applicable laws and of the Corporate Secretary unit. of the Board of Commissioners and Board of training activities is presented in Chapter 3 of the
regulations of the capital markets. 4. Managing the administration of Bank Mandiri Directors, among others: Company Profile under the section “Competence
2. Providing input to the Board of Directors and shareholders. 5. Implementation of protocols. Development of Corporate Secretary” in this
the Board of Commissioners to comply with 5. Organizing other activities related to the 6. Management of administration, facilities and Annual Report.
the rules and regulations of the capital market. Corporate Actions and/or other information benefits.
3. Assisting the Board of Directors and the Board disclosures. In addition, the officers and executives within the
of Commissioners in implementing corporate 6. Carrying out the Bank’s compliance with the Security Activities Corporate Secretary function attended training
governance which includes: capital market regulations. Carry out security activities aimed at supporting sessions focused on legal matters, accounting,
a. Disclosure of information to the public, the smooth and orderly operational activities of secretarial practices, and reporting. They also
including the availability of information on Corporate Communication Activities the Company, including regulating and stipulating actively participated in seminars and socialization
the Company’s Website; 1. Establishing strategies and managing the regulations on the implementation of Bank security events related to newly issued regulations by the
b. Timely submission of reports to the OJK; implementation of corporate communications relevant authorities, ensuring alignment with the
c. Organizing and documenting the General that present the company’s image to all bank Social and Environmental Responsibility latest regulatory requirements.
Meeting of Shareholders; stakeholders. Activities (TJSL)
d. Organizing and documenting the Meetings 2. Carrying out reputational risk management 1. Develop CSR planning as a strategy and
of the Board of Directors and/or Board of functions which include the process of implementation guide to ensure the Corporate Secretary Report
Commissioners; and identifying, measuring, monitoring and effectiveness and success of CSR Fiscal Year 2024
e. Implementing an orientation program for controlling the reputational risk management. 2. Implement CSR activities in the form of:
the Board of Directors and/or the Board of 3. Organizing and carrying out certain a. Micro and small business financing (MSE In compliance with Article 11 of POJK No. 35/
Commissioners. activities (e.g. events/sponsorships) as the Funding Program); and/or POJK/2014, the Corporate Secretary of Bank
4. As a liaison between the Company and implementation of a corporate communication b. Provision of Assistance and/or other Mandiri has prepared periodical reports at least
shareholders, the OJK and other stakeholders. strategy. activities, including coaching (MSE Non- once in a year regarding the implementation
4. Monitoring and updating the content of brand Funding Program). of the corporate secretary functions to the
Corporate Secretary Guidelines guideline material from time to time to ensure 3. The Board of Directors evaluates the Board of Directors and copied to the Board of
Policy and Standards conformity with current needs. implementation of the Bank’s CSR Activities Commissioners, submitted through a Memorandum
5. Developing and implementing product and to measure performance and achievement to the Board of Directors No. HBK.CSC/
In line with OJK Regulation, the Corporate service communication marketing strategies of benefits both to the Bank and to the CMA.325/2024 dated 1 February 2024 regarding
Secretary also has in place the Policy and Standard based on applicable internal regulations. environment. the Submission of the Corporate Secretary Group
of Guidelines as the foundation in carrying out its 4. The Board of Commissioners supervises the Function and Duties Report Book for Fiscal Year
functions and duties. The scope of activities of implementation of CSR Activities. 2023 and Letter to the Board of Commissioners
responsibility of the Corporate Secretary are as Secretariat Activities No. HBK.CSC/CMA.431/2024 dated 1 February
follows: 1. Organizing and documenting the Meetings of Other Activities 2024 regarding the Submission of the Corporate
the Board of Directors Meetings and Board of Carry out Special Assignments from the central Secretary Function and Duty Report for Financial
Commissioners. government in order to carry out the functions Year 2023.
of public benefit and national research and
innovation. Press Release
Bank Mandiri proactively shares updates on the
Bank’s activities and initiatives through press
releases. Below are the details of press releases
issued during 2024:
PT BANK MANDIRI (PERSERO) TBK 852 853 ANNUAL REPORT 2024
Page 149
CORPORATE GOVERNANCE
CORPORATE SECRETARY CORPORATE SECRETARY
Press Release 2024 No. Date Release Title
24 28 February 2024 Pampering Customers, Bank Mandiri Offers Exclusive Benefits at Erajaya Digital Complex PIK
No. Date Release Title
25 29 February 2024 Supporting Economic Inclusivity, Bank Mandiri Groundbreaking Mandiri Digital Services in IKN
1 2 January 2024 Bank Mandiri Distributes Aid to Residents Affected by the Sumedang Earthquake
26 5 March 2024 Mandiri Investment Forum (MIF) 2024 Invites Investors to Seize Investment Opportunities in
2 4 January 2024 Top! These Two Directors of Bank Mandiri Successfully Achieve Prestigious Appreciation the Transition Era
Throughout 2023
27 7 March 2024 Consistently Increasing Contribution, Bank Mandiri's AGMS Agrees to Distribute Dividends
3 12 January 2024 Amazing! Bank Mandiri Again Seeks Seeds of Successful Entrepreneurs Through Mandiri of Rp 33.03 trillion
Young Entrepreneurs 2023
28 8 March 2024 Holding a Warm-Up Match, Jakarta Livin' Mandiri Ready to Break into the 2024 Proliga
4 18 January 2024 Quality Assurance! Let’s Monitor the Works of WMM 2023 Finalists at Tunjungan Plaza 3
29 14 March 2024 Anticipating Customer Needs in Ramadan & Eid al-Fitr, Bank Mandiri Prepares Net Cash
Surabaya
of Rp 31.3 Trillion
5 19 January 2024 Congratulations! Bank Mandiri Announces 2023 Independent Young Entrepreneur Champion
30 15 March 2024 Facilitating Residential Ownership, Bank Mandiri Signs Cooperation with APERSI
(WMM)
31 18 March 2024 Anticipating Customer Needs in Ramadan & Eid al-Fitr, Bank Mandiri Prepares Net Cash
6 22 January 2024 Sophisticated! Bank Mandiri and Modal Rakyat Launch Smart Financing for SMEs in the
of Rp 31.3 Trillion
Meratus Group Ecosystem
32 19 March 2024 Spreading the Blessings of Ramadan 1445 H, Bank Mandiri Provides Assistance to 100 Orphans
7 23 January 2024 Consistent! Supporting MSMEs and the People's Economy, Bank Mandiri Drives KUR Distribution
and Duafa in Central Jakarta
to the Production Sector
33 22 March 2024 Super Complete! Bank Mandiri Offers Foreign Exchange Transaction Solutions at Livin'
8 24 January 2024 Bank Mandiri and Pizza Hut Support Humanitarian Action Through QRIS
34 24 March 2024 Spreading Warmth at the 2024 SOE Ramadan Safari, Bank Mandiri Holds an Affordable
9 26 January 2024 Bank Mandiri Shares Success Story of the Role of Digitalization in Capturing Business
Market of 1000 Basic Food Packages
Opportunities in the Country at the Largest Financial Forum in Asia
35 26 March 2024 Bank Mandiri Presents Exclusive Benefits for Digital Transactions in the Bintaro Jaya Area
10 26 January 2024 Driving Financial Inclusion, Bank Mandiri Distributes Social Loans to ADMF
and Surrounding Areas
11 27 January 2024 Increasing Financial Inclusion, Bank Mandiri Presents Special Edition of Nusantara e-money
36 26 March 2024 Getting Easier! Ministry of Finance, Ministry of Transportation, Ministry of Health, and Bank
12 30 January 2024 Relying on Livin', Bank Mandiri Targets to Distribute ORI025 of Rp 3 Trillion Mandiri Collaborate to Cut Transactions at Ports
13 31 January 2024 Seizing Growth Opportunities, Bank Mandiri Achieves Net Profit of Rp 55.1 Trillion in 2023 37 1 April 2024 Jos! Debtors Affected by Covid-19 at Bank Mandiri Return to Normal
14 6 February 2024 Pampering Customers Ahead of Chinese New Year, Bank Mandiri Presents Promos and 38 16 April 2024 Discipline in Nurturing Employee Talents, Bank Mandiri Again Receives the Title of Champion
Discounts of LinkedIn Top Companies 2024
15 6 February 2024 Consistently Providing the Best Service, Kopra by Mandiri and Green Bond Bank Mandiri 39 19 April 2024 Ready to Compete! Bank Mandiri Officially Announces the 2024 Women's Proliga Team,
Receive Awards from Alpha Southeast Asia 2023 Jakarta Livin' Mandiri (JLM)
16 14 February 2024 Driving Equitable Development, Bank Mandiri Distributes Infrastructure Loans of DRp 301.77 40 20 April 2024 Optimizing Funding Strategy, Bank Mandiri Optimistic Liquidity Will Be Maintained
Trillion
41 25 April 2024 Livin’ Merchant, Bank Mandiri's Innovation Expands the Reach of MSME Customers
17 15 February 2024 Strengthening the Electric Vehicle Ecosystem in Indonesia, Bank Mandiri Signs MoU with BYD
42 30 April 2024 Aggressive But Prudent, Bank Mandiri Records Credit Realization in the First Quarter of 2024
18 16 February 2024 Celebrating the Year of the Wood Dragon, Bank Mandiri Invites Customers and Partners to Reaching Rp 1,435 Trillion
Celebrate Chinese New Year
43 1 May 2024 BMSG Continues Bank Mandiri's Sustainability Commitment Abroad
19 20 February 2024 Supporting the National Sports Industry, Bank Mandiri and KONI Establish Integrated Banking
44 2 May 2024 Practical! Pay Motor Vehicle Tax and Mandatory Contributions Now Through Bank Mandiri
Cooperation
45 5 May 2024 Bank Mandiri Urges Customer to Be Careful in Fraud Mode Under the Guise of Prize Draws
20 21 February 2024 Seize Investment Opportunities in 2024, Bank Mandiri Again Holds Mandiri Investment Forum
(MIF) 2024 46 6 May 2024 Presenting International Transaction Solutions, Bank Mandiri Introduces Livin's in London
21 21 February 2024 Celebrating the Year of the Wood Dragon, Bank Mandiri Invites Customers and Partners to 47 8 May 2024 Bank Mandiri's Full Commitment to Apply ESG Principles
Celebrate Chinese New Year
48 8 May 2024 Again, Bank Mandiri Receives First Place in the Best Red Plate Bank by Forbes
22 21 February 2024 Mandiri Capital Indonesia Commemorates Waste Care Day with the Launch of a Waste
Recycling Facility at the Menara Mandiri Building
23 28 February 2024 Bank Mandiri Distributes Prizes for Micro Customers through the Flagship Lottery Program
PT BANK MANDIRI (PERSERO) TBK 854 855 ANNUAL REPORT 2024
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No. Date Release Title No. Date Release Title
49 9 May 2024 Performance Outlook Improves, Fitch upgrades Bank Mandiri's Rating to AAA (Idn)/'BBB' 73 24 June 2024 Consistent! Bank Mandiri Holds Mandiri Sahabatku Program and Introduces Livin' Feature
with Stable Outlook in Seoul
50 15 May 2024 Consistent Innovation and Digital Transformation, Bank Mandiri Achieves ISO 56002 Kitemark 74 24 June 2024 Stimulating the Creativity of the Nation's Young Generation, Bank Mandiri Presents a Fashion
Night Gala in the Splendor of Prambanan Temple
51 16 May 2024 Fulfilling Customer Needs, Livin' by Mandiri Now Serves Telkomsel Special Number Purchases
75 27 June 2024 Awakening the Spirit of Sustainability and Ecotourism, Mandiri Jogja Marathon 2024 Officially
52 16 May 2024 Consistently Planting Sustainability Visions, Bank Mandiri Receives CDP Appreciation Held
53 18 May 2024 Igniting the Entrepreneurial Spirit of PMI Retirement, Bank Mandiri Holds Workshop "Foster 76 27 June 2024 Selling Great! 95,000 Bruno Mars Ludes Tickets Sold at Livin' by Mandiri
Fathers"
77 28 June 2024 Signing MoU with CT Corp, Bank Mandiri Strengthens Banking Services Cooperation
54 21 May 2024 Expanding Integrated Urban Ecosystem Cooperation, Bank Mandiri Strengthens Partnership
with Lippo Group Towards the Vision of Indonesia Emas 2045 78 29 June 2024 Inviting Healthy Living, Bank Mandiri Holds Health Service Program for Abdi Dalem
Ngayogyakarta
55 22 May 2024 Weaving the Future, Bank Mandiri Holds Mandiri Sahabat Desa Program in Morowali
79 30 June 2024 Dream Marathon! Bank Mandiri Successfully Holds MJM 2024 with Exotic Routes
56 27 May 2024 Collaborating with NavaPark BSD, Bank Mandiri Offers Green Mortgages
80 1 July 2024 Go Beyond! Bank Mandiri Group Subsidiaries Record Positive Performance in the First
57 30 May 2024 Collaborating with Visa, Bank Mandiri Invites Loyal Customers to Watch the 2024 Olympics Quarter of 2024
Live in Paris
81 2 July 2024 Bank Mandiri becomes the National Bank with the most awards at the 2024 FinanceAsia
58 31 May 2024 Driving National Exports, Bank Mandiri Supports Trade Expo Indonesia (TEI) 2024 Award, Proof of Excellence, Innovation, and Sustainability Commitment
59 31 May 2024 Easy Lifestyle Solution! Bank Mandiri and JCB Hold Mandiri JCB Precious Festival 2024 82 3 July 2024 More Innovative, Kopra by Mandiri Outperforms Competitors in the Corporate Solutions
Business
60 2 June 2024 High-Spirit! Bank Mandiri Sells Garuda National Team Tickets to the 2026 World Cup at Livin'
Sukha 83 4 July 2024 Faster! Bank Mandiri Simplifies the Digital Mortgage Application Process with Livin' KPR
61 3 June 2024 Consistently Boosting Economic Growth, Bank Mandiri Again Achieves the Top Position in 84 5 July 2024 MJM 2024: Bank Mandiri Implements Environmentally Friendly Initiatives to Reduce Carbon
Syndicated Loans Emissions
62 4 June 2024 Embracing the Spirit of Eid al-Adha 1445 H, Bank Mandiri and MAI Launch the Qurbani 85 5 July 2024 Bank Mandiri Receives 8 Awards at Asian Banking & Finance (ABF) Awards 2024
Feature at Livin' Sukha
86 8 July 2024 MJM 2024: Bank Mandiri Implements Green Initiatives to Reduce Carbon Emissions
63 4 June 2024 Strengthening the Telecommunications Sector, Bank Mandiri Distributes Rp 2 Trillion Credit
Facility to TOWR's Subsidiary 87 9 July 2024 Mandiri Indonesia Open 2024: Prestigious Golf Tournament Returns with New Spirit
64 5 June 2024 Reducing Corporate Emissions, Bank Mandiri Seriously Implements Digital Carbon Tracking 88 9 July 2024 Proactive! Bank Mandiri Affirms Commitment to Eradicate Online Gambling
65 7 June 2024 Keeping the Spirit of the Indonesia Vs Iraq Match, Bank Mandiri Presents the Clean-up 89 10 July 2024 Strengthening Hospital Financial Services, Bank Mandiri Signs Cooperation with ARSSI
Initiative at GBK
90 11 July 2024 Let’s Welcome We The Fest 10th Anniversary Edition
66 10 June 2024 Go Beyond! Bank Mandiri Group Subsidiaries Record Positive Performance in the First
Quarter of 2024 91 15 July 2024 Topnotch! Bank Mandiri Presents Award to Mandiri Best Agent in West Java
67 10 June 2024 Consistently Driving Financial Inclusion, Bank Mandiri Invites SLB Pangudi Luhur Students to 92 16 July 2024 Salute! Bank Mandiri Receives Two DKJ Awards 2024 for Dedication in Community and
Be Financially Aware Environmental Empowerment in Jakarta
68 11 June 2024 Nurturing Young Golfers, Bank Mandiri and Ciputra Again Hold Junior Golf Championship 93 17 July 2024 Becoming Beyond SuperApp, Livin' by Mandiri Improves Banking Experience with 3 Pillars
of Innovation
69 12 June 2024 Offering Premium Customer Special Services, Bank Mandiri Inaugurates Priority Outlets in
Jayapura 94 17 July 2024 Strengthening Financial Literacy, Bank Mandiri Papua Launches Investment Facility
70 17 June 2024 Celebrating the Moment of Sharing on Eid al-Adha 1445 H, Bank Mandiri Distributes Sacrificial 95 19 July 2024 Bank Mandiri Again Appointed as KSEI Payment Bank and RDN Administrator Bank
Meat to the Community
96 22 July 2024 MSME Pro! Bank Mandiri Records KUR Distribution Reaching Rp 19.33 trillion as of June 2024
71 20 June 2024 Lit up early! Bank Mandiri Sells Tickets for the Garuda Asia National Team at the AFF U-16
Event via Livin' Sukha 97 24 July 2024 Organizing 2024 Partnerships, Bank Mandiri Ready to Make Customers 'Accelerates' with
Livin' Points
72 21 June 2024 That's what I like! Bank Mandiri Officially Sells Tickets for "Bruno Mars" Concert at Livin' Sukha
98 24 July 2024 Increasing Digital Financial Transactions, Bank Mandiri Batam Area Accelerates Penetration
of Livin' and Kopra by Mandiri
PT BANK MANDIRI (PERSERO) TBK 856 857 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CORPORATE SECRETARY CORPORATE SECRETARY
No. Date Release Title No. Date Release Title
99 24 July 2024 Bank Mandiri Distributes KUR Worth Rp 2.48 Trillion in Central Java and DIY Regions as of 125 19 August 2024 Maarten Paes Joins, National Team Match Will Be More Intense
June 2024
126 19 August 2024 Lit, Bank Mandiri Appreciates Paskibraka at the Central Level
100 25 July 2024 Shopping Easier! Bank Mandiri Collaborates with Lippo Malls to Launch Co-Branding Credit
Card 127 20 August 2024 Supporting Financial Inclusion in the Young Generation, Bank Mandiri Boosts the "One
Account, One Student" Program
101 26 July 2024 Legitimate! Directorate General of Immigration and Bank Mandiri Officially Launch the First
Golden Visa Service in Indonesia 128 20 August 2024 Delicious! Bank Mandiri Strengthens Network and Digital Services for Customer Transaction
Solutions
102 26 July 2024 Bank Mandiri Records KUR Distribution Reaching Rp 1.17 Trillion in Bali - Nusra
129 21 August 2024 Consistently, Bank Mandiri Drives Industrial Downstreaming Through Manufacturing Loans
103 29 July 2024 Consistent Innovation, Bank Mandiri Dominates the Market with Cash Management Solutions
130 21 August 2024 Supporting the National Economy, Bank Mandiri's Loan Disbursement to the MSME Segment
104 30 July 2024 Prevent Environmental Pollution, Bank Mandiri Provides Reverse Vending Machine Reaches Rp 127 Trillion in Q2-2024
105 30 July 2024 Inauguration of the Nawasena Mandiri Corporate University Building, Erick Thohir: Human 131 22 August 2024 Supporting the National Energy Transition, Bank Mandiri's Renewable Energy Loans Soar in
Resources Preparation is Very Important the Second Quarter of 2024
106 31 July 2024 Spectacular! Bank Mandiri Records Loan Disbursement of Rp 1,532.35 in the Second Quarter 132 22 August 2024 Agus Dwi Handaya Elected as Chairman of FHCI for the 2024-2027 Period at the 2024 FHCI
of 2024 Annual Member Meeting (RAT)
107 31 July 2024 Respect, Bank Mandiri Provides Appreciation for Coaching Funds to the AFF U-19 National 133 23 August 2024 More Relied on by Customers, Kopra by Mandiri Gains Global Recognition
Team
134 23 August 2024 Diligent in Innovation and Financial Education, Bank Mandiri Rewarded with an Award on
108 1 August 2024 Livin' by Mandiri Facilitates Bill Payment with Three Sources of Funds and Global Transactions Indonesia Saving Day
through Foreign Exchange Solutions
135 23 August 2024 Nice Dream! Currently, Bank Mandiri is officially the Presenting Partner of the Garuda
109 6 August 2024 Optimizing Quality Assets, Bank Mandiri Holds 2024 Festival Auction National Team
110 7 August 2024 Meeting Customer Needs, Livin' by Mandiri's Transaction Value in Region VI/Java 1 Reaches 136 24 August 2024 Empowering Migrant Workers, Bank Mandiri Holds Entrepreneurship Training in Johor Bahru
Rp 160.7 trillion as of June 2024
137 25 August 2024 Bank Mandiri Supports Fun Walk Towards PON XXI Aceh-North Sumatra 2024
111 8 August 2024 Unlimited Innovation! Livin' by Mandiri Presents Transaction Flexibility to Foreign Countries
with Multi SoF and Foreign Exchange Solutions 138 26 August 2024 Bank Mandiri Green Mortgage Facilitates Environmentally Friendly Housing
112 8 August 2024 Thanks to Mandiri Agent, People in the 3T Region Can Enjoy Financial Services 139 27 August 2024 Expanding Property, Healthcare and Education Ecosystems, Bank Mandiri Strengthens
Cooperation with Agung Sedayu Group and Buddha Tzu Chi Indonesia Foundation
113 9 August 2024 Driving Infrastructure Development, Bank Mandiri Strengthens Partnership with Pelindo
140 28 August 2024 Collaboration with the Ministry of Foreign Affairs, Bank Mandiri Simplifies Livin' Registration
114 10 August 2024 Expanding Credit Card Business Ecosystem, Bank Mandiri Collaborates with HOG Indomobil Requirements Using KMIL
Jakarta Chapter
141 29 August 2024 Committed to Supporting MSMEs, Bank Mandiri Successfully Distributes KUR of Rp 23.49
115 12 August 2024 Expanding the Agricultural Ecosystem, Bank Mandiri Strengthens Partnership with PT Sinergi Trillion as of July 2024
Gula Nusantara (PTPN Holding)
142 30 August 2024 Bank Mandiri Supports Sustainable Development through the TJSL Program in Batam
116 12 August 2024 Bank Mandiri Instills a Sustainable Culture in the Work Environment
143 30 August 2024 Empowering Farmers, Bank Mandiri Presents Rice Processing Facilities
117 13 August 2024 Good Results of Digitalization! Bank Mandiri's CASA ratio reached 79.7% in the second
quarter of 2024 144 1 September 2024 Power-up! Bank Mandiri Distributes Mandalika 2024 MotoGP Ticket Promo at Livin'
118 13 August 2024 Amazing! Bank Mandiri Leads the Green Financing Market in Indonesia in June 2024 145 3 September 2024 Ready to standby! Bank Mandiri Hands Over Assistance to Basarnas and Forms Emergency
Response Team
119 14 August 2024 More collaborative! Bank Mandiri and DR Johannes Leimena Hospital Increase Patient
Satisfaction 146 3 September 2024 Bank Mandiri Shares Digital Transformation Success Story at Indonesia - Africa Forum (IAF) 2024
120 14 August 2024 Be alert! Bank Mandiri Provides Assistance for Fire Victims in Manggarai 147 4 September 2024 Bank Mandiri Supports MSMEs Through the Presence of Rumah BUMN and the Naksir
Application
121 15 August 2024 Great! Bank Mandiri Loans Record Growth Above Industry Average in the Second Quarter
of 2024 148 4 September 2024 Commemorating National Customer Day, Bank Mandiri Distributes Gifts to Customers in
Sulawesi
122 15 August 2024 Indonesia's Largest Asset, Bank Mandiri Receives the Top Position of Fortune Indonesia 100
149 5 September 2024 Supporting National Defense, Bank Mandiri Finances Two TNI Navy Patrol Boats
123 15 August 2024 Bank Mandiri presents: Spectacular Performance "Kahitna 2 Years Towards 40 Concert"
150 8 September 2024 IISF 2024: Bank Mandiri Committed to Realizing a Low-Carbon Economy
124 16 August 2024 Reviving Local Illustrators, Bank Mandiri Celebrates the 79th Anniversary of the Republic of
Indonesia with Creativity
PT BANK MANDIRI (PERSERO) TBK 858 859 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CORPORATE SECRETARY CORPORATE SECRETARY
No. Date Release Title No. Date Release Title
151 9 September 2024 National Sports Day: Bank Mandiri Commits to Support Indonesian Sports Activities 175 29 September 2024 Stimulating the Country's Sport Tourism Industry, Bank Mandiri Promotes the 2024 Mandalika
International Circuit
152 10 September 2024 Ready to Go Global! Bank Mandiri Expands Access to Livin' in Turkey
176 30 September 2024 Supporting the Fulfillment of National Electricity Needs, Bank Mandiri Signs Strategic
153 11 September 2024 Easy and Affordable! Bank Mandiri Now Offers Auction Properties in Rumah123 Cooperation with PT Huadian Bukit Asam Power
154 12 September 2024 Livin' Merchant Presents Integrated Solutions for Business Development with Various New 177 1 October 2024 Expanding the Digital Ecosystem in the Transportation Sector, Bank Mandiri Strengthens
Features Synergy with KAI Group
155 12 September 2024 Providing the Best Service to Customers, Euromoney Awards Bank Mandiri as the Best Bank 178 2 October 2024 Celebrating the Spirit of the 26th Anniversary, Bank Mandiri Presents Affordable Markets at
in Indonesia in 2024 260 Points Throughout Indonesia
156 13 September 2024 Become More Adaptive and Solutive: Livin' Sukha's Feature Facilitates All Financial Needs 179 2 October 2024 Nusantara TNI Fun Run: Building the Spirit of Togetherness and Health and Enlivening the
to Entertainment 79th Anniversary of the TNI in the archipelago
157 13 September 2024 Firmly Applying ESG Principles, Bank Mandiri Enters TIME Magazine Ranking 180 3 October 2024 Welcoming the 26th Anniversary, Bank Mandiri Affirms Commitment to the MSME Sector
Through KUR Distribution
158 17 September 2024 Bank Mandiri Holds Livin' Gamers Festival 2024, Presenting Beyond Banking Experience for
Game Lovers 181 3 October 2024 26th Anniversary Gift, Asian Business Review Places Bank Mandiri as Digital xperience of
the Year
159 17 September 2024 Boosting Business Spirit, Bank Mandiri Again Holds Wirausaha Muda Mandiri 2024
182 4 October 2024 Celebrating the 26th Anniversary, Bank Mandiri Distributes Education Compensation to
160 18 September 2024 Inaugurating Mandiri Digital Tower, Erick Thohir Emphasizes the Importance of Cyber Security 2,600 Orphans
161 18 September 2024 Mandiri Bintan Marathon 2024: Ready to Present a Spectacular Running Experience on 183 4 October 2024 Iconic! Bank Mandiri Groundbreaking of Mandiri Financial Center Building in PIK 2 Area
Bintan Island
184 5 October 2024 Bank Mandiri's 26th Anniversary: Presenting Adaptive and Solution Digital Innovations to Be
162 19 September 2024 Kongsi-Kongsi 2024: A New Platform for Collaboration and Business Networks with Bank Mandiri Ready to Become Future Champions
163 19 September 2024 Livin's Customers Increase, Bank Mandiri Strengthens Digital Security 185 6 October 2024 Nusantara TNI Fun Run Enthusiastically Welcomes Thousands of Participants in Ibu Kota
Nusantara
164 23 September 2024 S.I.N Must Know! Maroon 5 Jakarta Pre-Sale Tickets on Sale September 26, 2024, Exclusively
at Livin' Sukha 186 6 October 2024 Introducing Ibu Kota Nusantara, Bank Mandiri Together with the TNI Hold Nusantara TNI
Fun Run
165 23 September 2024 Best! Bank Mandiri Receives 4 Platinum Awards at The Best Contact Center Indonesia 2024
187 8 October 2024 Level Up! Bank Mandiri Presents a 'New Face' Livin' by Mandiri that is More Personal and
166 24 September 2024 Bank Mandiri Supports Indonesian Women to Become Economic Drivers Through the 1MPACT
Pampering Customers
Program
188 8 October 2024 Transparent! Bank Mandiri Again Receives 1st Place in the 2023 Financial Public Company
167 24 September 2024 Recognized on the Global Stage, Bank Mandiri Receives Recognition from Newsweek USA
Annual Report Award (ARA)
168 25 September 2024 S.I.N Must Know! Maroon 5 Jakarta Pre-Sale Tickets on Sale September 26, 2024, Exclusively
189 9 October 2024 Celebrating the 26th Anniversary, Bank Mandiri Introduces Kopra by Mandiri with More
at Livin' Sukha
Adaptive and Solution Services
169 26 September 2024 Bank Mandiri Economist Team: Indonesia's Economy Resilient Amid Global Uncertainty
190 9 October 2024 From Local to Global, Bank Mandiri Invites Entrepreneurs to Be Ready to Face the Global
170 27 September 2024 Fantastic! Bank Mandiri's Assets Grow 42% Since 2020, Affirming the Role of SOEs in Economic Era at Trade Expo Indonesia 2024
Development
191 9 October 2024 Epic! Bank Mandiri Gathers 14,000 Young Generations through Livin' Gamers Festival 2024
171 27 September 2024 Facilitating Residential Ownership, Bank Mandiri Optimizes FLPP Distribution for Low-Income
192 10 October 2024 Presenting The Next Level Banking Experience, Bank Mandiri Releases Livin'poin Feature
People
193 11 October 2024 Mandiri Looping for Life! How Bank Mandiri Realizes a Sustainable Economy Through Clothing
172 28 September 2024 Consistent! Bank Mandiri Plays an Active Role in Improving National Sports Achievements
Recycling
173 28 September 2024 Processing Coffee Waste into Profit, Bank Mandiri Holds Mandiri Lingkar Hijau
194 13 October 2024 Consistent! Bank Mandiri Drives Achievement and Inclusivity through Peparnas XVII in Solo
174 29 September 2024 Again, Meeting the Needs of Automotive Lovers, Bank Mandiri Relaunches Mandiri
195 14 October 2024 Commitment to Drive the Blue Economy, Bank Mandiri Strengthens Synergy with the Ministry
MyPertamina Card
of Maritime Affairs and Fisheries
196 15 October 2024 Supporting Women in Rural Areas, Bank Mandiri Improves Social Development Through the
"Mandiri Sahabat Desa" Program
197 16 October 2024 Committed to Maintain Integrity, Bank Mandiri Intensifies Personal Data Processing Campaign
PT BANK MANDIRI (PERSERO) TBK 860 861 ANNUAL REPORT 2024
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CORPORATE SECRETARY CORPORATE SECRETARY
No. Date Release Title No. Date Release Title
198 16 October 2024 Presenting The Next Level Banking Experience, Bank Mandiri Releases Livin'poin Feature in 220 16 November 2024 Supporting Creative Industries, Bank Mandiri Drives Bali, Lombok and Kupang Traditional
Livin by Mandiri Weaving to Penetrate the Global Market
199 17 October 2024 Realizing Financial Services for All, Bank Mandiri Takes Advantage of Digitalization 221 16 November 2024 Steady! Bank Mandiri Supports Cultural Preservation and Digitalization of MSMEs in Huta
Siallagan
200 18 October 2024 Pioneers! Livin' by Mandiri Integrates Mobile Banking and Stock Investment Services in One
Application 222 18 November 2024 Bank Mandiri Sweeps the 2024 Financial Services League: Two Trophies, One Spirit, One
Mandiri!
201 23 October 2024 Driving MSMEs to Upgrade, Bank Mandiri Intensifies Livin' Market Program in Bandung
223 20 November 2024 Bank Mandiri Economists Optimistic that Indonesia's Economy Will Remain Solid Amid
202 24 October 2024 You Can Buy Tickets at Livin'! Bank Mandiri Officially Becomes Official Bank Partner of Global Dynamics
Indonesia International Stuntman Show 2024
224 21 November 2024 In collaboration with Bank Mandiri, Garuda Indonesia Travel Festival (GATF) will be held
203 25 October 2024 Bank Mandiri Collaborates with Farmer Women Groups, Turning Organic Waste into a again in Jakarta
Valuable Resource
225 26 November 2024 Synergy of Bank Mandiri, Garuda Indonesia, Pegadaian and Angkasa Pura Indonesia
204 25 October 2024 Reducing Interest Expense and Strengthening Financial Balance Sheet, ABMM Refinances Distributes Lecture Assistance for Sons and Daughters of the TNI/Polri Jakarta
Credit Facility Worth USD 395 Million
226 28 November 2024 Bank Mandiri and Tzu Chi Launch Donation-Based Credit Cards and Digital Philanthropy
205 30 October 2024 Boosting the National Economy, Bank Mandiri Records Loan Disbursement of Rp 1,590 trillion Services at Livin'
in the Third Quarter of 2024
227 29 November 2024 Auto Fast Auto Easy! Bank Mandiri Launches Livin' Auto, Easier to Apply for Motor Vehicle
206 31 October 2024 Commemorating National Finance Day, Bank Mandiri Strengthens Commitment to Inclusive Loans from the Livin' Application
Services for Sustainable Economic Growth
228 29 November 2024 Bank Mandiri Realizes SDGs Commitment with Digital Solutions and Assistance Programs
207 1 November 2024 Supporting Local Coffee Industry Players, Bank Mandiri Again Holds Jakarta Coffee Week 2024 in the Health Sector
208 4 November 2024 Supporting the Economy Through Digitalization, Bank Mandiri Receives The Strongest Bank 229 30 November 2024 Strengthening International Business, Bank Mandiri Releases Livin' by Mandiri Timor-Leste
in Indonesia 2024
230 01 December 2024 Bank Mandiri Completes Mandiri Sahabatku 2024, Successfully Produces Thousands of
209 5 November 2024 Driving PMI's Financial Independence, Bank Mandiri Expands the Mandiri Sahabatku Program New Entrepreneurs
to Japan
231 02 December 2024 Affirming its Commitment to Sustainability, Bank Mandiri Implements International Standards
210 5 November 2024 Powering Indonesia’s Digital and EV Future Indosat Business & Voltron Indonesia Unite in in Loan Disbursement
MoU Ceremony for Next-Gen Solutions
232 03 December 2024 Making Customers Happy, Bank Mandiri Holds the Peak of the 2024 Kongsi-Kongsi Event
211 5 November 2024 Be alert! Bank Mandiri Helps Residents Affected by Mount Lewotobi Eruption in East Flores
233 03 December 2024 The Best MSME Benchmark Program: Bank Mandiri Makes Local Business Actors International
212 6 November 2024 Improving Transaction Convenience, Bank Mandiri Presents Bank Guarantee Verification Players
Service
234 05 December 2024 Welcoming Nataru Holiday, Bank Mandiri Prepares Digital Services and Net Cash of Rp 26
213 6 November 2024 Supporting Government Policies, Bank Mandiri Ensures Government Regulation Number 47 Trillion
of 2024 Does Not Have an Impact on Financial Performance
235 06 December 2024 Bank Mandiri Supports Free Nutritious Meal Program, Drives Sustainable People's Economic
214 7 November 2024 Green Building Supports Bank Mandiri's Sustainability Operations Growth
215 7 November 2024 Getting more complete! Bank Mandiri Increases Foreign Exchange Transfer Range to 17 236 07 December 2024 Supporting a Healthy Lifestyle, Bank Mandiri Holds Livin' by Mandiri Galesong Trail Run 2025
Foreign Currencies, Can Send USD Worldwide!
216 11 November 2024 Optimizing Data Analytics, Bank Mandiri's Digital Transformation Receives Various International
Awards
217 11 November 2024 Super! Bank Mandiri Brings Digital Banking Solutions and Attractive Rewards to the Diaspora
in Houston, USA
218 12 November 2024 Bank Mandiri Strengthens Commitment to Sustainable Economy at COP 29 in Azerbaijan
219 13 November 2024 Hassle-Free! Bill Payment for 32 PDAMs in South Sumatra is Now Can be Done Through Livin'
by Mandiri
PT BANK MANDIRI (PERSERO) TBK 862 863 ANNUAL REPORT 2024
Page 154
CORPORATE GOVERNANCE
CORPORATE SECRETARY CORPORATE SECRETARY
Bulletin Periodic Reports
Bank Mandiri regularly publishes bulletins each year. Below are the bulletins released in 2024: No. Report Type Destination Report Period Number
1 Annual Report OJK, IDX, Ministry of Trade Annually 1
No. Buletin Number Month Theme
2 Sustainability Report OJK, IDX Annually 1
1 527 January Exploring New Challenges with Leading Innovations
3 Consolidated Financial OJK, IDX, Ministry of Finance, Ministry of SOEs Quarterly 4
2 528 February Young and Independent: Inspiring Stories of Wirausaha Muda Mandiri Statements of the Company
and Subsidiaries
3 529 March Achieving Dominance: Bank Mandiri’s Strategy to Achieve Market
Leadership 4 Financial Statements OJK, IDX, Bank Indonesia, Ministry of Finance, Annually 1
Ministry of SOEs, & Board of Trustees
4 530 April Eid al-Fitr 2024: A Moment to Share Joy and Togetherness
5 Share Ownership Composition OJK, IDX Monthly 12
5 531 Mei Mandirian Inspiration for the Future Report/Shareholder
Registration
6 532 June Bank Mandiri’s Contribution to the Nation
6 Foreign Exchange Payables OJK, IDX Monthly 12
7 533 July Soaring Toward the Future Report
8 534 August Sustainable Growth for a Progressive Indonesia 7 Annual Rating/Ranking Results OJK, IDX, & Board of Trustees Annually 1
9 535 September National Customer Day Report
10 536 October 26 Years of Bank Mandiri: “Adaptive and Solutive” 8 Company Performance Report Ministry of SOEs Quarterly 4
11 537 November The Spirit of Winning the Future 9 Company Performance Report Ministry of SOEs Annually 1
12 538 Desember Spectrum 2024: Stories, Achievements, and Hopes
Insidentil Reports
Transparency of Report Submissions
No. Report Subject Date Address To Total
In 2024, the Corporate Secretary facilitated the disclosure of information to the public through various
channels, including mass media, the Company’s official website, public exposés, the IDX Electronic 1 Disclosure of Information regarding Specific January – December OJK & BEI 44
Shareholders/Report on Share Ownership by Members 2024
Reporting Facilities, and the Financial Services Authority (OJK) Electronic Reporting System. In addition, the of the Board of Directors and Board of Commissioners
Corporate Secretary submitted periodic and incidental reports to regulatory and government institutions,
2 Report on Material Information or Facts regarding 31 January 2024, 30 April OJK & BEI 4
including the OJK, IDX, LPS, Ministry of Finance, and the Ministry of SOEs. The details are as follows: the Submission of a Press Release on the Company's 2024, 31 July 2024, 31
Performance Presentation October 2024
3 Notification of the Annual GMS Plan 29 January 2024 OJK, BEI, & KSEI 1
4 Submission of Proof of Advertisement for the Notification 30 January 2024 OJK, BEI, & KSEI 1
of the Annual GMS
5 Report on Material Information or Facts regarding 1 February 2024 OJK & BEI 1
Changes in the Members of the Board of Directors
6 Invitation to the Annual GMS 13 February 2024 OJK, BEI, & KSEI 1
7 Submission of Proof of Advertisement for the Invitation 13 February 2024 OJK, BEI, & KSEI 1
to the Annual GMS
8 Summary of the Minutes of the Annual GMS 13 March 2024 OJK, BEI, & KSEI 1
PT BANK MANDIRI (PERSERO) TBK 864 865 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CORPORATE SECRETARY
INVESTOR RELATIONS
No. Report Subject Date Address To Total
9 Submission of Proof of Advertisement for the Results of 13 March 2024 OJK, BEI, & KSEI 1
the AGMS
10 Disclosure of Information regarding Corporate Actions 13 March 2024 OJK, BEI, & KSEI 1
(Cash Dividends) Investor Relations serves as a vital communication bridge
11 Changes in Internal Audit 25 March 2024, 7 Mei OJK & BEI 2 between Bank Mandiri and its investors, potential investors,
2024
shareholders, institutional brokers, investment managers, and
12 Changes in the Audit Committee 5 April 2024 OJK & BEI 1
analysts. The primary goal of Investor Relations is to enhance
13 Report on Fund Availability for the Payment of Bank 15 May 2024 OJK & BEI 1
Mandiri Sustainable Bonds I Phase II 2017 Series B the Bank’s credibility and facilitate transparent communication
14 Change of Public Accounting Firm Name 7 June 2024 OJK & BEI 1 between the Bank’s management and the investment
15 Announcement of Bond/Sukuk Maturity 14 June 2024 OJK & BEI 1 community, thereby supporting informed decision-making.
16 Buyback or Payment of Debt Securities and/or Sukuk 20 June 2024 OJK & BEI 1
17 Affiliate Transactions 27 June 2024 OJK & BEI 1
18 Plan for the Annual Public Expose 12 August 2024 OJK & BEI 1
19 Submission of Annual Public Expose Materials 22 August 2024 OJK & BEI 1 Bank Mandiri assigns the Investor Relations Unit providing timely updates on the Bank’s financial
20 Report on the Results of the Annual Public Expose 28 August 2024 OJK & BEI 1 to ensure that stakeholders and the investment and operational performance, strategic initiatives,
community have access to comprehensive and and market outlook to enhance investor trust and
21 Capital Injection to PT Kliring Penjaminan Efek Indonesia 27 September 2024 OJK & BEI 1
accurate information regarding the Company’s confidence.
22 Appointment/Change of Public Accounting Firm and/ 14 October 2024 OJK & BEI 1 performance and strategic direction. This is
or Public Accountant
achieved through proactive engagement, Through its active role, Investor Relations is
23 Capital Injection for PT Mandiri Utama Finance 2 December 2024 OJK & BEI 1 including investor and analyst meetings, public responsible to manage an open communication
24 Changes in Corporate Secretary 2 December 2024 OJK & BEI 1
exposés, presentations, roadshows, press releases, and information delivery to ensure that the
newsletters, and other relevant reports. Investor investment community has the tools and
Relations also represents the Company in knowledge needed to evaluate the Bank’s
domestic and international investor forums and potential and make well-informed investment
conferences, strengthening relationships with the decisions.
global investment community.
To further align with the principles of Good
Corporate Governance, the Investor Relations
Unit emphasizes transparency and accountability
in its communication practices. This includes
PT BANK MANDIRI (PERSERO) TBK 866 867 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
INVESTOR RELATIONS INVESTOR RELATIONS
Group Head Investor Relations Profile Investor Relations Duties To ensure consistent updates, Investor Relations routinely provided information through press releases,
and Responsibilities corporate presentations, public exposés, and regular analyst and investor meetings. These activities
were designed to promote trust and confidence among stakeholders while aligning with the Bank’s
The following are duties and responsibilities of commitment to Good Corporate Governance.
Investor Relations:
1. Creating, developing and maintaining Below is the detailed list of Investor Relations activities conducted in 2024:
cooperative relationships with constituents
of the Indonesian Capital Market, including No. Activities Total Description Location Participant
LAURENSIUS
TEISERAN Fund Managers, buy-side & sell-side Analysts,
1 Investor 16 Times Conferences related to the Jakarta, Singapura, Existing dan
Group Head Investor Stock Brokers, Investments Bankers, and Rating
Conference Company's performance updates Thailand, Kuala Potential Investor
Relations Agencies. Lumpur, Taipei,
2. Provide accurate qualitative and quantitative Hong Kong, Japan,
information to form a long-term valuation of United Kingdom,
United States of
Bank Mandiri shares through various means America
Age : 37 Years old
Citizenship : Indonesia
including: Quarterly Earnings Call, Investor
2 Virtual Investor 7 Times Virtual conference related to the Jakarta Existing dan
Domicile : Jakarta Conference, Teleconference, Web-Casts, IR Conference Company's performance updates Potential Investor
Website, Broker Sponsorship, Road Show & Non-
Educational Background Deal Road Show both Local and International. 3 Non-Deal 8 Times Meeting at the Shareholders' Singapura, Kuala Existing dan
Bachelor in Economics from Atma Jaya University. Roadshow office location for the Company's Lumpur, Hong Kong, Potential Investor
3. Representing the Company’s management performance updates Thailand, United
in meetings with analysts and investors either States of America,
Professional Background one-on-one or public presentation sessions to United Kingdom,
• Group Head of Investor Relations at Bank Mandiri Europe
communicate opinions, attitudes and reactions
(2021-present) 4 Virtual Non-Deal 0 Times Virtual meeting with Shareholders for Jakarta Existing dan
to company issues and provide strategic
• Senior Vice President at CGS CIMB Securities (2019- Roadshow the Company's performance updates Potential Investor
2021) feedback for the Company’s management.
• Vice President at Credit Suisse Securities (2014-2019) 4. Observe the sales patterns and share ownership 5 Adhoc Investor ±200 The Company's performance updates Jakarta Existing dan
• Equity Research Analyst at Bahana Sekuritas (2013- of the Company, including managing and Meeting Times Potential Investor
2014)
• Research Asisstant at United Nation Development developing an investor database and contact 6 Quarterly Earnings 4 Times Presentation of quarterly financial Jakarta Existing Investor dan
Program (2012-2013) reports. Call/Analyst performance reports Analyst
Meeting
5. Maintain openness, accuracy and timeliness of
the disclosure of relevant information to capital 7 Review Meeting 4 Times The Company's meeting with Credit Jakarta Rating Agencies
market players. with Credit Rating Rating Agencies (CRA) to update
Agencies Bank Mandiri's rating every year
Investor Relations Contact Investor Relations Activities in 2024 Investor Relations Training in 2024
The contacts for Bank Mandiri Investor Relations Throughout 2024, Investor Relations maintained To enhance its capacity to effectively communicate with the investment community and adapt to the
are as follows: consistent engagement with investors and dynamic capital market environment, the Investor Relations team at Bank Mandiri actively participated
shareholders through various channels and in a series of training programs and workshops throughout 2024.
Investor Relations Group initiatives. These included local and international
Menara Mandiri II Lt. 26, roadshows, investor meetings, and regular Specific training sessions attended by the Investor Relations team in 2024 included:
Jl. Jend. Sudirman Kav.54-55 Jakarta 12190 communication with analysts and investment
Indonesia managers. By organizing these activities, Investor Types of Training and Competency
Tel: 021 3002 3000 ext. 7125207 Relations fostered a deeper understanding of the No. Time and Location Organizers
Development / Training Materials
Email: ir@bankmandiri.co.id Bank’s strategic development and operational
1 The CFO: Becoming a Strategic Partner Program 18 October 2024, University The Wharton School
Website: https://www.bankmandiri.co.id/web/ir highlights.
of Pennsylvania
2 Competence in Banking Risk Management 07 August 2021, Jakarta Institute LSPP
PT BANK MANDIRI (PERSERO) TBK 868 869 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
INTERNAL AUDIT INTERNAL AUDIT
The Internal Audit has the main function and responsibility
to ensure and assist the Company’s management on the Organizational Structure of Internal Audit
implementation of corporate governance, the effectiveness
of risk management process and internal control to ensure the SEVP INTERNAL AUDIT
optimal implementation of the governance practices in the
Company and its Business Units.
Wholesale &
Corporate Center IT Audit Retail Audit Senior
Internal Audit has unlimited, free and unrestricted PROFILE OF HEAD OF Audit Investigator
access to all records, physical property and the INTERNAL AUDIT Audit Retail Production
Company’s employees that are relevant to the Wholesale Cyber & Quality
Transformation & & Goverment Investigation 1
Banking Audit IT Security Audit Assurance
Data Analytics Product Audit
assignment and are responsible for maintaining
the confidentiality and existence of such records Treasury & IT Infrastructure
Retail Funding
Overseas Network & Technology Investigation 2
and information. Audit Resillience Audit
Audit Data Distribution Audit
Transformation Analytics
ADI PRANANTIAS Institutional &
Internal Audit carries out its duties and Senior Executive Vice Capital Market
IT Digital & Retail Transaction
Retail Audit & Consumer Audit
responsibilities independently and objectively Audit
President/
led by the Head of Internal Audit who directly SEVP Internal Audit
Corporate IT Wholesale Counterpart &
reports to the President Director and Board of Center Audit Business Audit Operations Support
Commissioners through the Audit Committee.
Head of Internal Audit is appointed and terminated IT Governance & MIS &
by the President Director upon the approval of Age : 57 Years old Corporate Center Reporting
Counterpart Operations
Audit
Citizenship : Indonesia
the Board of Commissioners and reported to the Domicile : Jakarta
Specialist
Financial Service Authority (OJK). Retail Audit
Education Background Specialist IT
Audit
Obtained Bachelor Degree in Management Economics
Holding a role as the Third line of defense, Bank from Universitas Pancasila, Indonesia (1990).
Mandiri’s Internal Audit ensures that Internal control
in each line of defense is getting stronger and Basis of Appointment
Serves as SEVP Internal Audit based on the Board of
more mature. To that end, Internal Audit continues Directors’ Decree No. KEP.DIR/024/2024 dated 23 April
to innovate in the use of audit methodologies 2024.
and tools hence audits are more effective and
efficient.
Professional Background
1. Middle Corporate 1 Group Head (2018-2019)
INTERNAL AUDIT POSITION IN THE ORGANIZATIONAL STRUCTURE
2. Commercial Banking 1 Group Head (2019-2022)
3. Commercial Banking 4 Group Head (2022-2023) At Bank Mandiri, Internal Audit is directly responsible to the President Director and can communicate directly
4. Senior Executive Vice President Wholesale Risk (2023- with the Board of Directors, the Board of Commissioners and the Audit Commitee. Internal Audit operates 4 (four)
2024)
5. Senior Executive Vice President Internal Audit (April Units which works are adapted to Bank Mandiri’s business strategy, namely the Wholesale & Corporate Centre
2024 - now) Audit Group, Retail Audit Group, IT Audit Group and Senior Investigator. In addition, Internal Audit also has 2 (two)
Departments, the Quality Assurance Department and Audit Transformation and Data Analytics, which is directly
responsible to the Senior Executive Vice President/Chief Audit Executive.
PT BANK MANDIRI (PERSERO) TBK 870 871 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
INTERNAL AUDIT INTERNAL AUDIT
Parties in Charge of the 4. Identifying any possibilities for improving Internal Audit Personnel Composition
Appointment and Dismissal of and enhancing the efficiency of the use of
the Head of Internal Audit resources and funds. In carrying out its duties, the Bank’s Internal Audit is supported by competent and qualified resources.
5. Providing suggestions for improvement and The following is Internal Audit personnel composition
The Chief Audit Executive is appointed and dismissed objective information about the activities
and is directly responsible to the President Director examined at all levels of management.
Position Total Employee
with the approval of the Board of Commissioners by 6. Providing consultation and assurance related
considering the Audit Committee recommendations to strategic poin during planning or during the SEVP/Chief Audit Executive 1
and subsequently reported to the OJK. The implementation of operational activities. Chief Auditor 3
appointment has been reported to the OJK through 7. Maintaining the confidentiality of information
Senior Investigator Head 1
a letter dated 3 May 2024. during the serves in accordance with the
prevailing laws and regulations. Audit Manager 11
Internal Audit Charter Investigator Head 2
Internal Audit Authority
Department Head 3
Internal Audit has a Charter ratified by the President
Director and President Commissioner, which was The authorities of Internal Audit are, among others: Specialist Auditor 1
last updated on 15 February 2022. The Internal 1. Conducting internal audit activities of all
Specialist Investigator 3
Audit Charter provides guidance regarding working units in the Bank’s organization,
the purpose, position, authority, responsibilities subsidiaries and affiliates in accordance with Lead Auditor 28
and scope of internal Audit works. The position, the prevailing governance. Lead Investigator 3
authority and responsibilities expressed formally in 2. Communicating directly with the Board
Team Leader 4
the Internal Audit Charter are in accordance with of Directors, Board of Commissioners, and
the POJK No. 1/POJK.03/2019 on Implementation the Audit Committee, as well as Integrated Section Head 1
of Internal Audit function in the Commercial Banks. Governance Committee. Investigator 5
3. Communicating and coordinating with
Senior Auditor 27
Internal Audit Duties and external parties including regulators and
Responsibilities external auditors. Auditor 44
4. Organizing the meetings periodically and Junior Investigator 3
In carrying out its functions, the duties and incidental with the President Director, Board
Officer 7
responsibilities of Internal Audit are as follows: of Commissioners, and Audit committee.
1. Act as a System Supervisor for Investigation 5. Access all information, records, employees, Supporting 13
activities, including for Investigations carried and including but not limited to accounts
out by work units outside the Internal Audit. and resources and other matters deemed
2. Assisting the duties of the President Director necessary in connection with their tasks and Internal Audit Professional Certification
and the Board of Commissioners in conducting functions.
oversight by outlining operationally both in 6. Investigating cases/issues in every aspect Internal Audit strives to provide an ongoing education for all personnel to meet adequate qualifications
the planning, implementation, and monitoring and element of activities that indicate fraud and competencies. Education provided in the form of professional education that is certified both
audit results. and violations of the code of conduct in the national and international, the attachment and training programs in the country and overseas. The
3. Inspecting and evaluating the efficiency organization of the Bank, Subsidiaries and following were professional certifications attained by the Internal Audit personnel in 2024.
and effectiveness in finance, accounting, affiliates in accordance with applicable
commercial, operations, human resources, governance. National Profession Certification in 2024
information technology and other activities 7. Participating in the strategic meeting without
Certifications Total Personnel
through audit. voting rights.
Qualified Internal Auditor – Dasar 11
Qualified Internal Auditor – Lanjutan 13
Qualified Internal Auditor – Manajerial 9
PT BANK MANDIRI (PERSERO) TBK 872 873 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
INTERNAL AUDIT INTERNAL AUDIT
Certifications Total Personnel International Profession Certification in 2024
Audit Intern Bank – Auditor 100 Certifications Total Personnel
Audit Intern Bank – Supervisor 36 EnCase Certified Examiner 1
Audit Intern Bank – Manajer 6 Cisco Certified Network Associate 1
General Banking 46 Certified Master of Handwriting Analyst 1
Certified Anti-Fraud Manager 3
National Profession Certification in 2024 Certified Handwriting Analyst 2
Certifications Total Personnel Certified Forensic Auditor 14
Chartered Accountant 2 Computer Hacking Forensic Investigator 7
Certified Legal Auditor 1 Fraud Risk Management Profesional 5
Certified Internal Audit Executive 4 Sertifikasi Kepatuhan 1
Risk Management Level 4 Certification 117 Sertifikasi Competency Based Interview 4
Risk Management Level 5 Certification 28 Certified International Trade and Finance 1
Risk Management Level 6 Certification 4 Certified Internasional of Enterprise Risk Management 1
Certified Investment Banking 1
International Profession Certification in 2024
Certified Risk Professional 1
Certifications Total Personnel
Magnet Certified Forensic Examiner 2
Certified Internal Auditor 1
Certified Fraud Examiner 7 Participation in the Internal Audit Profession Association
Certified Bank Auditor 1
To broaden the professional insight and competence of internal auditors, Internal Audit has participated
Certified Information System Auditor 9 in the profession Association of Internal Audit, among others:
Certified in Risk Management Assurance 1
Certified Information Security Manager 2 Activity/Organization Position Period
Certified in the Governance of Enterprise IT 2 Banking Internal Auditor Association 2 (two) Audit Manager (AM) and 1 (one) Department Head of 2023-2026
(IAIB) Internal Audit serving as board members.
Control Objectives for Information and Related Technology 2
Information Technology Infrastructure Library 7
In 2024, several institutions conducted benchmarking with Bank Mandiri’s Internal Audit. Those institutions
Certified Information Systems Security Professional 1 were:
Certification in Control Self Assessment 1 Benchmarking
No. Institutions Focus Discussion
Date
Certified Ethical Hacker 1
1 9 Januari 2024 PT Semen Indonesia Integrated Internal Audit Unit
Certified in Risk and Information Systems Control 1
2 21 Maret 2024 PT Mandiri Utama Finance Organization and IT Audit roles, Investigation, continuous
Tableau Desktop Specialist 1
audit & data analytics
PT BANK MANDIRI (PERSERO) TBK 874 875 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
INTERNAL AUDIT INTERNAL AUDIT
Benchmarking Information System of Internal Audit
No. Institutions Focus Discussion
Date
3 20 Mei 2024 PT Bank Negara Indonesia Audit Process, Combined Assurance, Audit Management
To improve the effectiveness of audit implementation and provide a full picture to the Management
Tbk System regarding the audits, the audit activities consisting of planning, implementation, reporting and monitoring
stages are carried out using an application called the Audit Management Information System (SIMANIS)
4 24 Juni 2024 PT Bukit Asam Integrated Internal Audit Unit
which is carried out internally as a system of recording and monitoring the results of audits and investigations.
5 28 Juni 2024 PT Bank Syariah Indonesia Data Analytics The SIMANIS application had been applied since 21 February 2020 and, is constantly developed to
Tbk
improve from previous versions.
6 13 Agustus 2024 PT Bank Syariah Indonesia Audit Rating Methodology
Tbk Audit Methods
7 3 Oktober 2024 PT Pelindo Teluk Lamong Integrated Internal Audit Unit, Audit Activity and Internal Audit applies a risk-based audit (RBA) methodology for internal audit activities by focusing on
Development high-risk areas. The application of this methodology is in accordance with the needs of the Company,
8 21 Oktober 2024 InJourney Audit Plan Methodology, Audit Strategy, Integrated Internal regulatory and best practices.
Audit Unit, Combined Assurance, Data Analytics, Audit
Management System, Quality Assurance The application of a risk-based audit (RBA) methodology requires good cooperation between Internal
Audit and the Operational Risk Management Unit and the Client.
Auditor Code of Ethics
The following is the grand design of risk-based audit application at Bank Mandiri:
The Internal Auditors of Bank Mandiri are required to be professional and obey the established code of
ethics. The Bank Mandiri Internal Auditor’s code of ethics are as follows:
1 Strategy 2 Objectives 3 Processes 4 Risk 5 Control
1. Integrity
Indentify processes
Internal Auditors have integrity by building trust which is the basis for making reliable judgments. Indentify business strategy
Indentify business
supporting business
Indentify Risk associated Indentify controls to
objectives with the processes provide assurance on risk
strategy & objectives
2. Objectivity
The Internal Auditor shows high objectivity in accordance with professional standards in collecting,
16 Assesment 6 Risk Appetite
evaluating and communicating information about the activities or processes being audited. In
addition, the Internal Auditor conducts balanced judgments by paying attention to all relevant Re-assess appropriateness of Establish risk appetite and
auditees’s risk proprotosation tolerance
conditions and not influenced by personal or other people’s interests.
Step 1 - 3 Implemented by Business Unit / Risk Owner
3. Confidentiality 15 ARS Step 4 - 9 Owners are facilitated by the SOR unit by using 7 Classification
The Internal Auditor respects the value and ownership of the obtained information and does not policies, methodologies, and tools from the Risk
Determine Audit Rating Management Unit
disclose the information without authorization unless there is a legal or professional obligation to Determine risk classifica-
Score tion for the individuals’ risks
disclose the information.
Step 10 - 16 Implemented by Internal Audit
4. Competency
14 Fieldwork 8 Risk Response
The Internal Auditor uses knowledge, skills and experience required to carry out the audit duties.
Internal audit activities must be carried out with professional skills and expertise that is having the Execute audit and agree Determine risk response
findings with auditees mitigation measures
knowledge, skills and other competencies needed to perform their responsibilities.
Internal Audit Capacity Building
13 Scope 12 Audit Plan 11 Approach 10 Evaluation 9 Risk Priorisation
The Internal Audit competency development is presented in the Profile Chapter of this Annual Report. Agree the scope with Development of internal Agree risk maturity and audit Evalution of risk assestment
Prioritise areas for audit
auditees audit plan approach with auditees by auditees
PT BANK MANDIRI (PERSERO) TBK 876 877 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
INTERNAL AUDIT INTERNAL AUDIT
Internal Audit Work Programs Findings and Follow Up on Internal Audit Results
Year Outstanding Closed Total
In 2024, the Internal Audit has prepared audit plans with 38 (thirty-eight) subjects of assignments consisting
2016 0 628 628
of Thematic Audits, General Audits, Audit Mandatory, Audit of Subsidiaries and Consulting. These
assignments are carried out by three work units in Internal Audit, namely the Wholesale & Corporate 2017 0 627 627
Center Audit Group Unit, Retail Audit Group, and Information & Technology Audit Group. The details of
2018 0 547 547
the assignment subjects are presented in the following chart.
2019 0 470 470
2020 0 357 357
2021 0 660 660
2022 0 761 761
2023 0 996 996
3 2024 560 *) 834 1.394
Thematic
Audits 12 *) 560 DMTL in the ”Settlement Process”, with completion commitment starting 31 January 2025.
Audit
Mandatory Internal Audit Function Standard Implementation
38 The Financial Services Authority (OJK) published POJK No. 1/POJK.03/2019 on the implementation of
Internal Audit function of Commercial Banks, effective as of 29 January 2019 in lieu of the standard
Assignment implementation of the internal Bank Audit function (SPFAIB) that has been used. Following up on the
issuance of the POJK, Internal Audit has adopted the regulation on the internal rules, namely the Internal
17 Audit Charter, Bank Mandiri Internal Control Policy (KICN), Internal Audit Guidelines Standards (SPIA) and
Internal Audit Technical Guidelines (PTIA). The changes to the Internal Control Policy were approved by
General
the President Director and the Board of Commissioners in November 2023. The latest changes to other
Audits
internal regulations were approved by Bank Mandiri Management (in this case Directors and Group
5 Heads) in 2023.
Audit of
1 Subsidiaries OJK Regulation No. 38/POJK.03/2016 and OJK Circular No. 21/SEOJK. 03/2017
Consulting
In conducting Audit, in particular IT Audit, the Bank is also subject to the provisions set out in the POJK
No. 11/POJK.03/2022 on the Implementation of Information Technology by Commercial Banks, and
SEOJK No. 21/SEOJK.03/2017 on Risk Management Application in the use of Information Technology by
Audit Activities in 2024 Commercial Banks, which aims at improving IT Audit work process in Bank Mandiri.
The dynamic development of the internal audit methodology encouraged the Company’s Internal The International Standards for the Professional Practice of Internal Auditing
Audit unit to be more responsive and proactive. With this change, the audit plan which was originally
static had become more dynamics, adapting to the conditions and needs of the Company. In 2024, In addition to regulatory, the implementation of Internal Audit of Bank Mandiri adjusts to the International
audit activities were carried out based on the previously prepared audit plan hence the audit results Standards for the Professional Practice of Internal Auditing (ISPPIA) stipulated by the Institute of Internal
will be followed up and used as material to make continuous improvements in the Company. Auditors (IIA).
PT BANK MANDIRI (PERSERO) TBK 878 879 ANNUAL REPORT 2024
Page 162
CORPORATE GOVERNANCE
PUBLIC ACCOUNTANT PUBLIC ACCOUNTANT
Bank Mandiri applies the principles of Professional Ethics in carrying out the determination of External
Auditors, which are:
1. Professional responsibility
2. Public interests
The External Audit function is carried out through the audit 3. Integrity
of the Company’s Financial Statements by an independent 4. Objectivity
5. Professional competence and prudence
Public Accountant Firm. This process ensures that the financial 6. Confidentiality
information is prepared and presented with high quality, 7. Professional behaviour
adhering to applicable standards. The audit involves expressing 8. Technical standard.
an opinion on the fairness of the Company’s Financial Public Accountant Firm, Accountant Name and Audit Fees and Other Services
Statements and conducting an internal control review. In
addition, it includes re-examining matters previously reviewed Total fees for audit work and other services provided by Public Accountant Firm Rintis, Jumadi, Rianto
& Rekan (formerly Tanudiredja, Wibisana, Rintis & Rekan (a member firm of PricewaterhouseCoopers
by Internal Audit and observing the procedures implemented by Global network)) as Public Accountant Firm and Lucy Luciana Suhenda as Public Accountant for 2024
Internal Audit. fiscal year amounted to Rp16,707,600,000 (including OPE and VAT) is an audit and other services fees
for the 2024 financial year amounting to Rp16,707,600,000 (including OPE and VAT) processed in one
procurement and the same engagement letter
The details of the Audit and other services fees for the 2024 financial year are as follows:
Pursuant to POJK Number 37/POJK.03/2019 on The following are chronological process to
Transparency and Publication of Bank Reports and determine the Public Accountant Firm the 2024 Fees for Audit Services and Other Services
SEOJK Number 9/SEOJK.03/2020 on Transparency Fiscal Year:
and Publication of Conventional Commercial 1. The Procurement Team for Public Accountant Fee
Banks Reports, the audit of the Company’s Firm Financial Statements for Fiscal Year 2024 as No. Types of Services (Including OPE &
Financial Statements for the 2024 fiscal year determined by the Board of Directors, conducted VAT)
was performed by independent, competent, procurement based on POJK Number 9 year
Bank Mandiri Consolidated Financial Statement Audit Services
professional, and objective public accountants. 2023 on the Use of Public Accountant Services
The audit was conducted in compliance with the and Public Accountant Firms in Financial Service 1. Audit of the Consolidated Financial Statements in accordance with SAK (Financial Rp14,269,684,800
Public Accountants Professional Standards, work Activities and other related regulations. Accounting Standards) in Indonesia and SPAP (Public Accountants Professional Standards).
agreements, and the predetermined audit scope. 2. Based on the evaluation process of technical and 2. Review of Bank Publication Reports Rp56,887,500
financial aspects on the proposals submitted by
3. Summary of Management Comments, Suggestions and Responses (Management Letter). Rp113,164,500
Appointment of Public Accountant the Public Accountant Firm participants of the
procurement, the Board of Directors submitted the 4. Audit of the Financial Statements of PT Bank Mandiri (Persero) Tbk Dili Branch, Timor Leste. Rp485,813,700
Pursuant to the resolution of the Annual GMS procurement results to the Board of Commissioners 5. Audit on Trust Activities as part of the general audit object for the Bank in accordance Rp96,126,000
dated 7 March 2024, the Meeting has appointed through the Audit Committee. with the OJK Regulation.
Public Accountant Firm KAP Rintis, Jumadi, Rianto 3. The Audit Committee submitted recommendations Subtotal Rp15,021,676,500
& Rekan (formerly Tanudiredja, Wibisana, Rintis & on the results of the Public Accountant Firm
Partnerships and Community Development Program Financial Report Audit
Rekan (a member firm of PricewaterhouseCoopers procurement to the Board of Commissioners,
Global network)) who will audit the Company’s as the basis for submitting the proposal for the 1. The audit of PUMK Financial Statements was in accordance with SAK ETAP (Entities without Rp98.179.500
Consolidated Financial Statements, Financial appointment of Public Accountant Firm at the Public Accountability) in Indonesia, the provisions of the Ministry of BUMN and the PUMK
Program Accounting Guidelines.
Statements of the Company’s Micro and Small Annual GMS on 07 March 2024.
Business Funding Program (PUMK), and other 4. Appointment of KAP through Annual GMS on 07 Subtotal Rp98,179,500
statements for Fiscal Year 2024. The 2024 financial March 2024.
year is the fourth audit period for KAP Rintis, 5. Bank Mandiri submits the results of the AGMS on
Jumadi, Rianto & Rekan (formerly Tanudiredja, 07 March 2024 on the appointment of Public
Wibisana, Rintis & Rekan (a member firm of Accountant Firm to the Participants in the
PricewaterhouseCoopers Global network)) . Procurement.
PT BANK MANDIRI (PERSERO) TBK 880 881 ANNUAL REPORT 2024
Page 163
CORPORATE GOVERNANCE
PUBLIC ACCOUNTANT PUBLIC ACCOUNTANT
Fee Periods
Name of Public Periods Fees*)
No. Types of Services (Including OPE & of Public
Year Public Accountant Firms Accountant/Signing of Public (In Rp
VAT) Accountant
Partner Accountant thousand)
Firm
Other Services
2016 Purwantono, Sungkoro & Surja (EY) 2nd Period Danil Setiadi Handaja 2nd Period 7,850,000
1. Independent Auditor’s Report on Compliance with Laws and Regulations and Internal Rp160,950,000
Controls for the Year Ended December 31, 2024. 2015 Purwantono, Sungkoro & Surja (EY) 1st Period Danil Setiadi Handaja 1st Period 7,330,000
2. AUP (Agreed Upon Procedures) on Assurans for the Bank's Performance Evaluation Report. Rp162,948,000 *) Fee including OPE & VAT Details of Fees are presented on the Fees of Audit Services and Other Services’ Table
**) The accounting firm’s name change became effective as of May 13, 2024.
3. AUP (Agreed Upon Procedures) on Bank Reporting System to BI. Rp131,535,000
4. AUP (Agreed Upon Procedures) on policies and control procedures implemented by the Rp128,316,000
Bank in providing custodian services in accordance with OJK. Auditor Fee Information
In connection with our audit of the consolidated financial statements for the year ended 31 December
5. AUP (Agreed Upon Procedures) on Key Performance Indicators (KPI) for Collegial and Rp504,495,000
2024, the following fees were paid or are payable to PwC Indonesia and other PwC Firms located
Individual Directors.
outside of Indonesia:
6. AUP (Agreed Upon Procedures) on Information Package and Bank Corporation Structure. Rp499,500,000
Subtotal Rp1,587,744,000 Amount
Total Rp16,707,600,000 Nature of Fees were paid or are payable to PwC (in Rp before
VAT)
Financial Statement Audit
History of the Public Accountant and Public Accountant Firm Assignments • Audit of the consolidated financial statements of PT Bank Mandiri (Persero) Tbk for the
The following is the history of the Public Accountant and Public Accountant Firm assignments that have fiscal year ended 31 December 2024.
audited the Financial Statements of Bank Mandiri for the last 10 (ten) years: • Audit of the financial statements of PT Bank Syariah Indonesia Tbk, PT Mandiri Capital
Indonesia, PT Mandiri Sekuritas, Bank Mandiri Hong Kong Branch, Bank Mandiri Shanghai 30,533,356,306
Branch, and Bank Mandiri Singapore Branch (Subsidiaries and Overseas Branches of PT
Bank Mandiri (Persero) Tbk) for the fiscal year ended 31 December 2024.
Periods
Name of Public Periods Fees*) • Audit of the financial statements of PT Bank Syariah Indonesia Tbk (a Subsidiary of PT Bank
of Public Mandiri (Persero) Tbk) for the six-month period ended 30 June 2024.
Year Public Accountant Firms Accountant/Signing of Public (In Rp
Accountant
Partner Accountant thousand) Audit-Related Services, review of the financial statements of PT Bank Mandiri (Persero) Tbk
Firm and its controlled subsidiaries included in the consolidated financial statements for the fiscal 5,219,851,802
year ended 31 December 2024.
2024 Rintis, Jumadi, Rianto & Rekan (formerly 4 Period
th
Lucy Luciana Suhenda 4th Period 16,707,600
Tanudiredja, Wibisana, Rintis & Rekan (a Other services provided to PT Bank Mandiri (Persero) Tbk and its controlled subsidiaries
member firm of PricewaterhouseCoopers included in the consolidated financial statements for the fiscal year ended 31 December 3,141,413,170
Global network))** 2024.
TOTAL 38,894,621,278
2023 Tanudiredja, Wibisana, Rintis & Rekan 3rd Period Lucy Luciana Suhenda 3rd Period 16,380,000
(firma anggota jaringan global PwC)
2022 Tanudiredja, Wibisana, Rintis & Rekan 2nd Period Lucy Luciana Suhenda 2nd Period 15,943,636 Audit Opinion
(firma anggota jaringan global PwC)
Opinions on the results of the 2015-2024 Financial Year Financial Statements are as follows:
2021 Tanudiredja, Wibisana, Rintis & Rekan 1st Period Lucy Luciana Suhenda 1st Period 14,700,000
(firma anggota jaringan global PwC)
2020 Purwantono, Sungkoro & Surja (EY) 6th Period Benyanto Suherman 3rd Period 13,232,827 Year Opinion of Financial Statements
2019 Purwantono, Sungkoro & Surja (EY) 5th Period Benyanto Suherman 2nd Period 12,607,100 2024 The Consolidated Financial Statements present fairly without modification (previously unqualified) in
accordance with Indonesian Financial Accounting Standards.
2018 Purwantono, Sungkoro & Surja (EY) 4th Period Benyanto Suherman 1st Period 11,990,000
2023 The Consolidated Financial Statements present fairly without modification (previously unqualified) in
2017 Purwantono, Sungkoro & Surja (EY) 3rd Period Danil Setiadi Handaja 3rd Period 10,000,000 accordance with Indonesian Financial Accounting Standards.
2022 The Consolidated Financial Statements present fairly without modification (previously unqualified) in
accordance with Indonesian Financial Accounting Standards.
2021 The Consolidated Financial Statements present fairly without modification (previously unqualified) in
accordance with Indonesian Financial Accounting Standards.
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Year Opinion of Financial Statements
2020 The Consolidated Financial Statements present fairly without modification (previously unqualified) in
accordance with Indonesian Financial Accounting Standards.
2019 The Consolidated Financial Statements present fairly without modification (previously unqualified) in
accordance with Indonesian Financial Accounting Standards. Internal control system serves to manage and control the
2018 The Consolidated Financial Statements present fairly without modification (previously unqualified) in risks properly so as to create sound and safe operations.
accordance with Indonesian Financial Accounting Standards.
This component covers policies and procedures across all
2017 The Consolidated Financial Statements present fairly without modification (previously unqualified) in
accordance with Indonesian Financial Accounting Standards.
operational functions that aim to protect the Bank’s assets. The
2016 The Consolidated Financial Statements present fairly without modification (previously unqualified) in
implementation of internal control is designed to achieve an
accordance with Indonesian Financial Accounting Standards. accurate and reliable financial information, the effectiveness
2015 The Consolidated Financial Statements present fairly without modification (previously unqualified) in and efficiency in operation, as well as the compliance with the
accordance with Indonesian Financial Accounting Standards.
applicable laws and regulations.
Relationship among Bank Mandiri, Public Accountants, and Regulators
Bank Mandiri maintains a collaborative and transparent relationship with Public Accountants and
regulators while adhering to relevant legal and regulatory provisions. To ensure the quality of the audit
process, the Audit Committee and Internal Audit oversee the work conducted by the assigned Public
Accountants. The Internal Control System (SPI) is a control the company, manage risks to remain within the
mechanism established by the Board of Directors tolerance limit (risk appetite), to provide adequate
The Public Accountants communicate the audit plan for Bank Mandiri’s financial statements to the Audit with the approval of the Board of Commissioners confidence in achieving the Bank objectives.
Committee, including details on the audit methodology and sample selection. This information is also on an ongoing basis with the aim of maintaining
shared with Internal Audit to facilitate coordination. Throughout the audit process, regular discussions and securing the Bank’s assets, ensuring the Control Objectives
are held to review audit progress, findings, and any other significant matters, including findings related availability of accurate, comprehensive, efficient,
to internal controls. and timely reports, improving compliance with The objectives of effective SPI implementation are
regulation, legislation, and internal policies and grouped into 4 (four) main objectives as follows:
The Audit Committee periodically monitors the performance of Public Accountants through meetings provisions, reducing financial impacts/losses, 1. Compliance Objectives
attended by relevant Directors. These meetings also focus on discussing and following up on audit irregularities including breach/fraud, and violations To ensure that all business activities of the
findings reported by the Public Accountant Firm. This close coordination ensures that the audit process of the prudential aspects, improving organizational Bank have been carried out in accordance
is thorough, effective, and delivers comprehensive results. effectiveness and cost efficiency, and improving with the prevailing laws and regulations, both
risk culture effectiveness in the organization the provisions issued by the Government, the
comprehensively. The implementation of SPI in Banking Supervisory Authority, the Capital
the Company refers to the Internal Control Policy Market Authority as well as the Bank’s internal
(KICN). policies, provisions, and procedures.
As a process carried out by all levels of the Bank, 2. Purpose of Information
SPI is applied in determining strategies throughout To provide accurate, complete, timely and
the organization and is designed to be able to relevant information needed in making
identify the possibility of an event that can affect appropriate and accountable decisions,
including financial and non-financial reporting
needed by internal and external parties of
the Bank.
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3. Operational Objectives 2. The Bank evaluates the performance, 15. Management is obliged to improve an effective Risk assessment is carried out by identifying the
To increase effectiveness and efficiency in competence and application of cultural risk culture and ensure that it is inherent at every risks appetite, setting limits and its risk control
using assets and other resources and protect values by employees on a regular basis, the level of the organization. techniques, assessing risks that can be measured
the Bank from the risk of losses including those results of which become the basis for employee (quantitative) and those that cannot be measured
caused by fraud events. assignment and placement. For the oversight of the Board of Directors (qualitative), as well as against risks that can be
3. The Bank has an adequate organizational and control culture, the Bank sets strategies & controlled and cannot be controlled, taking into
4. Risk Culture Objectives structure and reflects the field of duties and objectives as requirements for an effective event account their costs and benefits. The risk assessment
To identify weaknesses and assess deviations responsibilities established in accordance with identification, risk assessment and risk response methodology is a benchmark for creating risk
early and reassess the reasonableness of applicable regulations. process, consisting of: profiles in the form of data documentation that
existing policies and procedures within the 4. The Bank has a written policy regarding the can be initiated periodically. Furthermore, the
Bank on an ongoing basis. provisions and procedures for changing the 1. Strategic Objectives, the high-level targets and Bank must decide whether to take these risks or
organizational structure. in line with the Bank’s vision and mission. not, by reducing certain business activities.
Management Oversight 5. The management of the Bank is carried out by 2. Operational Objectives, the derivative goals
and Control Culture referring to the principles of Good Corporate and strategic objectives at the operational Internal control needs to be reviewed appropriately
Governance. level (activities, work units and others). in the event that there are risks that have not been
The control environment shows the overall 6. The Bank’s decision-making is determined in controlled, both previously existing risks and newly
commitment, behaviour, concern and measures the Board of Directors meeting. The Bank has standard procedures for targets emerging risks. The implementation of the review
taken by the Board of Directors and Board of 7. The decision-making process is carried out in setting in accordance with the vision, mission and includes conducting continuous evaluations of
Commissioners of Bank Mandiri in carrying out a bottom-up and top-down manner. risk appetite. the influence of any changes in the environment
operational activities. The Board of Commissioners 8. The Bank establishes policies aimed at and conditions, as well as the impact of achieving
is responsible for ensuring that the Board of preventing opportunities to commit irregularities Risk Recognition and Assessment targets or the effectiveness of internal control in the
Directors has monitored the effectiveness of SPI or violations of the precautionary principle. Bank’s operational and organizational activities.
implementation. The Board of Commissioners 9. The Bank applies the principle of transparency The Board of Directors identifies events that could
plays an active role in ensuring improvements hence employees can communicate to the potentially affect the Bank’s ability to implement The Board of Directors establishes measures to
to the Company’s issues that can reduce the relevant management about any issues that strategies and achieve targets effectively. The respond to risks based on an assessment of the
effectiveness of SPI. occur in the Bank’s operational activities. identification is carried out on events that are risks and relevant controls.
10. The entire process of recruitment, development expected to have a negative impact (risk) that
The Board of Directors is responsible for establishing and career path is carried out taking into require the Bank’s assessment and response. Control and Separation of
internal control policies and strategies and account the competence of employees. Identification is also carried out on events that Functions Activities
procedures. The Board of Directors is also 11. Management assigns and places employees are expected to have a positive impact which
responsible for monitoring the adequacy based on job exposure, level of knowledge, is an opportunity for the Board of Directors in Control activities include control activities
and effectiveness of the SPI. The Board of ability, mastery of technical competence developing strategies to achieve the Bank’s goals. and segregation of duties, with the following
Commissioners and Board of Directors are and application of behavior and results of description:
responsible for improving work ethics and high employee performance assessment. In identifying potential events, the Board of
integrity and creating an organizational culture 12. The Board of Directors establishes a corporate Directors considers all aspects of the organization. 1. Control Activities
that emphasizes all employees the importance culture that reflects the values underlying the Control activities engage all levels of the
of applicable internal control at Bank Mandiri. conduct of the entire Bank’s levels. Risk assessment is a series of actions starting from Company, which includes planning, setting
13. All levels of the Bank are required to have the identification, analysis and measurement of policies and procedures, implementing controls
Supervision by management is carried out through integrity and uphold ethical values. the Bank’s risk to achieve the set targets. Risk and early verification processes to ensure that
the establishment of a control culture through the 14. Management becomes a role model, assessment is carried out on all types of risks policies and procedures have been consistently
stipulation of policies and practices of human always increases the engagement level inherent in each process/activity that has the adhered to, and are activities that cannot be
resources, as follows: of all employees and has a high personal potential to harm the Bank. separated from every function or activity of
1. Bank has written policies and procedures commitment to the development of a sound
regarding human resources, including Bank. The Bank has a written risk management policy,
recruitment, career path, payroll and which is determined by the Board of Directors and
remuneration system, as well as employee approved by the Board of Commissioners.
coaching and development.
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the Bank on a daily basis. Control activities c. Control of information systems iii) Upon request, documents are always »» assessment of the adequacy of credit
are implemented at all levels of functions i) The Bank carries out verification of available for the benefit of internal documentation and monitoring of
according to the Bank’s organizational the accuracy and completeness auditors, external auditors and the debtors after credit disbursement.
structure, which includes: of transactions, as well as the Banking Supervisory Authority. »» other business activities that may
a. Review by the Board of Directors (Top Level implementation of authorization iv) The Internal Audit Unit assesses the cause conflicts of interest.
Review) procedures in accordance with accuracy and availability of these »» i n d e p e n d e n c e o f t h e r i s k
The Board of Directors periodically requests applicable regulations. documents when conducting routine management function at the Bank.
explanations (information) and operational ii) The Bank carries out IT control measures and non-routine audits. d. Directors and Employees have an adequate
performance reports from the Head of the to produce systems and data to job description that contains functions,
Work Unit in order to review the realization maintain confidentiality and integrity 2. Segregation of Duties duties, authorities and responsibilities.
results compared to the targets that have and support the achievement of the a. The separation of functions is intended for e. The Board of Directors and Employees
been set. Based on the review, the Board Company’s objectives. everyone in his/her position to not have are prohibited from concurrently holding
of Directors immediately detects problems, iii) Control of information systems includes: the opportunity to commit and hide errors positions in the Bank’s internal environment
such as control weaknesses, financial »» Control over data centre operations or deviations in the performance of his/her that can cause conflicts of interest.
statement errors or other irregularities (databases), procurement systems, duties at all levels of the organization and all
(fraud). development and maintenance of steps of operational activities. Accountancy, Information and
systems/applications. Such control b. The organizational structure is made by Communication Systems
b. Functional Review is applied to servers, and user work separating the functions of recording,
This review is carried out by Internal Audit stations, as well as networks. audit, operational and non-operational 1. Accounting System
Unit at the time of audit or in the process of »» Application control is applied to the (segregation of duties), hence to create a a. The Bank has written accounting policies
reporting to the regulator, which includes: program used by the Company in system of dual control, dual custody and that meet the generally accepted
i) Review the risk assessment (risk processing transactions and to avoid duplication of work in every activity accounting principles.
profile report) produced by the Risk ensure the availability of an effective and avoid conflicts of interest. b. The Bank Accounting System includes
Management Unit. audit process and to check the c. In carrying out the separation of functions, methods and records in order to identify,
ii) Analyzing operational data, both correctness of the audit process. the Bank takes measures, including: group, analyse, classify, record/post and
data related to risk and financial data, i) Establish certain functions or tasks in Tte report all transactions and activities of the
namely verifying details and transaction d. Physical controls Bank that are separated or allocated Bank.
activities compared to outputs (reports) i) Physical asset control is carried out to to several people in order to reduce c. The Accounting System must be applied
produced by the Risk Management ensure the implementation of physical the risk of manipulation of the Bank’s consistently and persistently to all Bank
Unit. security of the Bank’s assets. data/information or misuse of the transactions.
iii) R e v i e w t h e r e a l i z a t i o n o f t h e ii) Physical asset control includes securing Bank’s assets. d. The Bank is obliged to reconcile the
implementation of work plans and assets, records and documentation, as ii) Such separation of functions is not accounting data with the management
budgets made by each work unit well as limited access to application limited to front and back-office information system every month. The results
(Group/Branch), in order to: programs. activities, but also in the control against: of the reconciliation are documented in an
»» Identifying the causes of significant iii) The Bank must check the value of assets »» approval of the expenditure of funds orderly manner.
deviations. (appraisal) periodically. and the realization of expenses. e. Every Work Unit responsible for recording
»» Sets the requirements for corrective »» customer account and bank owner’s every transaction must record the
actions. e. Documentation account. transaction immediately, accurately,
i) The Bank formalizes and documents all »» transactions in the Bank’s books. and carefully, and conduct control and
policies, procedures, systems and work »» providing information to the Bank’s monitoring processes to:
standards adequately. customers. • Review that each transaction has been
ii) All policies, procedures, operational recorded in the appropriate ledger.
systems and accounting standards are • Review that each ledger corresponds
updated regularly to describe actual accurately to its details.
operational activities, and must be
informed to the Bank’s officials and
employees.
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• Resolve any outstanding accounts c. M a n a g e m e n t o r g a n i z e s e f f e c t i v e and considers the principles/practices of internal Effectiveness of Internal
that have not been recorded in the communication channels/lines hence control that apply internationally (international Control System
appropriate ledger (temporary/holding the necessary information is affordable best practices).
accounts) promptly. to interested parties. This requirement Internal Control System consisting of 5 components
f. Every Work Unit that uses forms or applies to any information, both regarding The Internal Control System consists of 5 as mentioned above, each other is interrelated
worksheets must use standardized forms or established policies and procedures, risk components that are interrelated with each and determines the effectiveness of SPI
worksheets containing appropriate security exposure and actual transactions, as well other and determine the effectiveness of their implementation in the Company.
elements and supported by adequate as on the Bank’s operational performance. application, namely:
documentation. 1. Oversight by Management and a Control The Management is responsible for the
Monitoring Activities and Culture implementation of a reliable and effective Internal
2. Information Correcting Deficiencies 2. Risk Identification and Assessment Control System and is obliged to improve an
a. The Bank has an Information System that 3. Control Activities and Separation of Functions effective risk culture and to ensure that it is inherent
must be able to provide business activities, The Board of Directors continuously monitors the 4. Accounting, Information, and Communication at every level of the organization.
financial condition, risk management overall effectiveness of the implementation of SPI Systems
implementation, fulfillment provisions report including but not limited to the effectiveness and 5. Monitoring Activities and Deviation Correction
to support Board of Directors and Board of security in the use of IT, where in its implementation Actions Internal Audit is responsible for evaluating
Commissioners duties. the Board of Commissioners ensures that the Board and playing an active role in improving the
b. The internal control system at least includes of Directors has carried out proper monitoring. Evaluation of Internal Control effectiveness of the Internal Control System on
the provision of a reliable/adequate System Implementation an ongoing basis related to the implementation of
information system regarding all functional Monitoring of the Company’s main risks is part of the Company’s operations in achieving the targets
activities of the Bank, particularly functional the Company’s daily activities including periodic The Board of Directors is responsible for the set by the Company. The results of the evaluation
activities that are significant and have a evaluations, both by the Work Unit, Compliance implementation of a reliable and effective SPI are submitted to management for follow-up and
high potential for risk. Such information Unit, Risk Management Unit, and Internal Audit Unit. and has an obligation to improve an effective the implementation is monitored to ensure the
systems, including electronic data storage risk-aware culture and is obliged to ensure that Internal Control System is performed effectively.
and use systems, must be guaranteed Related work units continuously monitor the it is inherent at every level of the organization.
its security, monitored by independent adequacy of SPI related to changes in internal The Management believes that the internal control
parties (internal auditors) and supported and external conditions and increase the Internal Audit is responsible for evaluating system has been performing effectively, however
by adequate contingency programs. capacity of the SPI hence its effectiveness can and playing an active role in improving the improvements remain needed in line with the
c. The Bank ensures that information security be improved. Meanwhile, if there are weaknesses effectiveness of SPI on an ongoing basis related development and complexities of business.
is carried out effectively hence able to in the SPI, both identified by the Work Unit (risk to operational implementation in achieving
maintain the confidentiality, integrity and taking unit), Internal Audit Unit and other parties, the targets set by the Company. Internal Audit
availability of information. it is immediately reported to the Management, conducts periodic reviews and audits on all
and significant matter are also reported to the activities in the Work Unit and Subsidiaries.
3. Communication Board of Commissioners.
a. The Bank has a communication system The results of the evaluation are submitted
that is able to provide information to all Compliance with SEOJK to the Board of Directors for follow-up and
stakeholders (interested parties) both No. 35/SEOJK.03/2017 monitoring of its implementation to ensure that
internal and external, such as the Banking on Internal Control Standard the SPI has performed effectively. The Board of
Supervisory Authority, external auditors, Guidelines for Commercial Banks Commissioners, particularly through the role of the
shareholders and customers of the Bank. Audit Committee, plays an active role in evaluating
b. The Internal Control System ensures that SPI consists of 5 (five) components that are SPI by reviewing the results of the evaluation by
there is an effective communication interrelated with each other and are effectively the Internal Audit. Based on the evaluation that
channel hence the Management and applied by all levels of organization in the has been carried out during 2024, the results of SPI
Employees understand and comply with Company in order to achieve the Company’s system at Bank Mandiri is adequate.
applicable policies and procedures in objectives. The SPI component implemented by
carrying out their duties and responsibilities. the Bank refers to the provisions of the Regulator
PT BANK MANDIRI (PERSERO) TBK 890 891 ANNUAL REPORT 2024
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Compliance Unit
The Compliance & AML-CFT Group serves as the Work Unit responsible for the Compliance Function
(SKK) at Bank Mandiri. This unit reports directly to the Director overseeing the Compliance Function. In its
capacity as the Compliance Unit, the Compliance & AML-CFT Group fulfills the following requirements:
Bank Mandiri’s Compliance Function serves as a proactive 1. Independence.
measure to ensure that the Bank’s policies, procedures, 2. Understanding the applicable provisions and laws and regulations.
systems, and business activities comply with prevailing laws 3. Not performing other duties outside of the Compliance Function.
4. Have a high commitment to implement and develop a Compliance Culture.
and regulations. Compliance Function also ensures adherence
to commitments made to regulators and other supervisory In line with OJK Regulation No. 18/POJK.03/2014 on the Implementation of Integrated Governance for
authorities. Financial Conglomerates, the Compliance & AML-CFT Group also serves as the Integrated Compliance
Unit (SKKT). Its role includes monitoring and evaluating the implementation of compliance functions
across all Financial Services Institutions (LJK) that are part of the Mandiri Group financial conglomerate.
As Bank Mandiri’s business grows and technology Organizational Structure of
advances rapidly, the Bank faces increased Compliance Functions
challenges in managing compliance risks. These Organizations that carry out compliance functions
challenges necessitate preventive measures to are regulated in Bank Mandiri’s Compliance Policy
minimize violations of internal regulations and which is further elaborated in detail in the Standard
applicable laws. Compliance Procedures. The organization consists
of:
With all transactions now technology-driven, Bank
Mandiri is required to act swiftly and collaboratively 1. Director in charge of the Compliance Function
to enhance its systems and strategies to meet 2. Compliance Unit
societal needs effectively. Proper and timely
management of compliance risks, in alignment Director In Charge of the
with the latest risk management practices, helps Compliance Function
to mitigate risks at an early stage. Addressing these The Director who oversees the Company’s
exposures requires a robust compliance function Compliance Function is Mr. Agus Dwi Handaya
to prevent fraud and potential financial losses to as Director of Compliance & HR.
the Company.
Bank Mandiri implements its compliance
function by referring to OJK Regulation No. 46/
POJK.03/2017 on the Implementation of the
Compliance Function for Commercial Banks. Bank
Mandiri has established compliance policies and
standard procedures that outline the roles and
responsibilities of the Compliance Unit (SKK) in
performing its compliance functions.
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To effectively execute its compliance functions, the Compliance & AML-CFT Group is structured into 5
(five) departments and 4 (four) functional units of Compliance Officers, organized as follows:
GH COMPLIANCE &
AML - CFT
DEPUTY GH
COMPLIANCE &
Secretary AML - CFT
Senior
Coporate Compliance Financilal Crime AML Reportong & AML System &
QA & LEAS IT Compliance Compliance DH AML Advisory
Governace System Analysis Data Analyst Development
Officer
Compliance Regulatory Financial Crime AML Data AML System &
GCG & Ethic AML Advisory
Off Compliance Analyst I Analyst Development
Compilance AML Business AML
Gratifikasi & Financial Crime
System Startegy & Management
Support Service Analyst II
Management Development Information
Compliance
Financial Crime
Performance AML Reporting
Analyst III
Management
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Profile of Head of Compliance Functions Duties Compliance Function Capacity Building
Compliance Function and Responsibilities
The Bank’s Compliance Unit is led by the Head The following are trainings and education participated by the staffs of Compliance Unit during 2024.
of Compliance Unit. The appointment and/or The duties and responsibilities of the Compliance &
dismissal of the Head of Compliance Unit refers AML-CFT Group Head in carrying out compliance No. Date Employee Education and Development
to the Bank’s Compliance Policy and is reported functions, in general are as follows:
to the Regulator. 1. Developing measures to support the creation 1 9 January 2024 PRE WORK MEETING COMPLIANCE & HR DIRECTOR
of a Compliance Culture in all business activities 2 17 January 2024 NUTRIENT TO KEEP GOING ODP
Bank Mandiri has appointed Juliser Sigalingging of the Bank at every level of the organization.
3 19 January 2024 WORK MEETING COMPLIANCE & HR DIRECTOR
as Compliance & AML- CFT Group Head based 2. Identifying, measuring, monitoring, and
on the Board of Directors Decree No. KEP.DIR/ controlling Compliance Risk by referring 4 30 January 2024 REFRESHMENT OF SMR LEVEL 5: APPLICATION OF ENTERPRISE RISK MANAGEMENT IN
ACHIEVING SUSTAINABLE BANK
HC.459/2020 dated 4 March 2020 regarding to Financial Services Authority regulations
the Appointment and Assignment of Employee regarding the Implementation of Risk 5 12 February 2024 FINDING A JOB ON LINKEDIN
Positions. Management for Commercial Banks. 6 12 February 2024 INFOGRAPHICS DESIGN
3. Carrying out assessment and evaluation on
7 15 February 2024 WEBINAR LEGAL SERIES
the effectiveness, adequacy and suitability of
Profile of Compliance & policies, stipulations, systems and procedures 8 1 March 2024 RECORD OF PROCESSING ACTIVITY (ROPA)
AML-CFT Group Head of the Bank with the prevailing laws and
9 15 March 2024 E-LEARNING IT SECURITY & RISK AWARENESS
regulations.
4. Reviewing and/or providing recommendations 10 20 March 2024 SPARK AND TAD MANAGEMENT POLICY SOCIALIZATION TRAINING
to update and refine the policies, regulations, 11 3 April 2024 MEANINGFUL WORK/IMPACTFUL GROWTH
systems and procedures of the Bank to be in
12 4 April 2024 MANDATORY E-LEARNING IT SECURITY AWARENESS LEVEL 1 (FOUNDATION)
accordance with Bank Indonesia regulations
and prevailing laws and regulations. 13 5 April 2024 MANDATORY E-LEARNING IT SECURITY AWARENESS LEVEL 3 (SENIOR LEADERS)
5. Making efforts to ensure the policies, 14 17 April 2024 KOPRA BY MANDIRI SOLUTION
stipulations, systems and procedures, as well as
JULISER 15 19 April 2024 MANDIRI INNOVATION EXPERIENCE
the Bank’s business activities are in accordance
SIGALINGGING
Group Head with the OJK regulations and prevailing laws 16 24 April 2024 NATIONAL TRAINING FOR MANDIRI BEST EMPLOYEE (MBE) YEAR 2024
Compliance & AML- and regulations. 17 26 April 2024 MANDATORY E-LEARNING IT SECURITY AWARENESS LEVEL 2 (LEADERS)
CFT
18 26 April 2024 WEBINAR PDP X POPCORN (POLICY & PROCEDURE CORNER): INTERNAL RULES ON
PERSONAL DATA PROTECTION
Age : 53 Years old 19 20 May 2024 SDP
Citizenship : Indonesia
Domicile : Jakarta 20 27 May 2024 DIRECTIVE FOR COMPLIANCE & HR ASPECT ON MANAGEMENT OF SALES OFFICERS
21 3 June 2024 UNDERSTANDING THE PERSONAL DATA PROTECTION ACT
Educational Background
• Bachelor degree in Accounting Economics from
University of Sumatera Utara (1996).
• Master degree in Financial Management from
University of Satyagama (2000).
Professional Background
• Group Head of Compliance & AML CFT Group (2020).
• Chief Auditor of retail audit group (2015).
• PIC Chief Auditor of Retail Audit Group (2015).
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No. Date Employee Education and Development No. Date Employee Education and Development
22 5 June 2024 IDENTIFYING SUSPICIOUS FINANCIAL TRANSACTIONS & DETERMINING INDICATIONS OF THE 50 17 July 2024 MANDIRIAN GO DIGITAL 2024 PROGRAM
UNDERLYING CRIMINAL OFFENSE
51 18 July 2024 REDESIGNING LEARNING JOURNEY ODP & SDP
23 10 June 2024 STRATEGIC BUSINESS LEADERS - LEADING FOR IMPACT
52 23 July 2024 PDP GOOD PRACTICE
24 20 June 2024 MANDIRI AUCTION
53 25 July 2024 “ENHANCING THE ACTIVE ROLE OF BANKS IN PREVENTING TRADE-BASED MONEY
25 24 June 2024 CERTIFIED INFORMATION PRIVACY MANAGER + 1 EXAM LAUNDERING (TBML)”
26 27 June 2024 HOW TO MAKE CREATIVE THINKING A HABIT 54 29 July 2024 IMPLEMENTING THE PERSONAL DATA PROTECTION ACT IN THE BANKING INDUSTRY
27 27 June 2024 HOW TO USE NEGOTIATION JIU JITSU TO RESOLVE CONFLICTS AND PERSUADE 55 29 July 2024 INTERNAL PROVISIONS ON PERSONAL DATA PROTECTION
28 27 June 2024 LEADERSHIP FOUNDATIONS 56 29 July 2024 MANDATORY E-LEARNING FOR BANK MANDIRI CUSTOMER PROTECTION
29 27 June 2024 LIGHTROOM CC: PRESETS BUNDLE 57 1 August 2024 CERTIFICATION FOR RISK MANAGEMENT LEVEL 5 TRAINING
30 27 June 2024 YOUR MONEY OR YOUR LIFE: TRANSFORMING YOUR RELATIONSHIP WITH MONEY AND 58 5 August 2024 PALM OIL & CPO INDUSTRY EXPERTISE TRAINING
ACHIEVING FINANCIAL INDEPENDENCE
59 8 August 2024 CREDIT LEGAL
31 28 June 2024 BUILD YOUR TEAM'S AGILITY AND RESILIENCE
60 8 August 2024 SUSTAINABILITY: CARBON TRADING & CARBON MARKET
32 28 June 2024 COMMUNICATION TIPS
61 12 August 2024 INDUSTRY EXPERTISE IN THE TELECOMMUNICATIONS SECTOR
33 28 June 2024 COMPASSIONATE LEADERSHIP
62 12 August 2024 MANDIRI ADVANCED LEADERS PROGRAM (MALP) MODUL 1
34 28 June 2024 CREATIVE WITH POWERPOINT
63 14 August 2024 MANDIRIAN DNA
35 28 June 2024 STRATEGIC AGILITY
64 14 August 2024 PODCAST FRAUDTALK
36 29 June 2024 LEARNING DESIGN THINKING
65 14 August 2024 SOCIALIZATION ON MANDIRI SUBSIDIARIES MANAGEMENT PRINCIPLES GUIDELINE (MSMPG)
37 1 July 2024 MANDATORY E-LEARNING_PENGADAAN BARANG DAN JASA
66 15 August 2024 TEST FOR RISK MANAGEMENT LEVEL 5 CERTIFICATION
38 1 July 2024 SIMPLE HABITS FOR COMPLEX TIMES (GETABSTRACT SUMMARY)
67 16 August 2024 LEADERSHIP TALK: “EMPOWERING EXCELLENCE: UNLEASHING POTENTIAL TO ACHIEVE
39 1 July 2024 TIME MANAGEMENT TIPS: COMMUNICATION MARKET DOMINANCE WITH M-DNA”
40 2 July 2024 STRATEGIES FOR YOUR FIRST 90 DAYS IN A NEW JOB 68 19 August 2024 2024 PRE RETIREMENT TRAINING 2024
41 2 July 2024 TRAINING & REFRESHMENT ON ISO 37001:2016 ANTI-BRIBERY MANAGEMENT SYSTEM 69 27 August 2024 MPM MASTERY - MASTERCLASS
(SMAP)
70 30 August 2024 MANDATORY E-LEARNING DRIVING SUSTAINABLE CHANGE
42 2 July 2024 MPM EXECUTIVE - STRATEGIC PEOPLE REVIEW BOD-1
71 2 September 2024 INSTRUCTOR CANDIDATE METHODOLOGY TRAINING
43 5 July 2024 POWERPOINT ESSENTIAL TRAINING (MICROSOFT 365)
72 2 September 2024 ISO 37001:2016 SURVEILLANCE - ANTI-BRIBERY MANAGEMENT SYSTEM (SMAP)
44 9 July 2024 COMMUNICATION FOUNDATIONS
73 5 September 2024 UTILIZATION AND OPTIMIZATION OF BANK MANDIRI’S FIXED NON-CURRENT ASSETS
45 9 July 2024 DRIVING YOUR OWN ENGAGEMENT AT WORK
74 9 September 2024 HOW TO FIND SALES LEADS
46 9 July 2024 HOW TO BE AN ADAPTABLE EMPLOYEE DURING CHANGE AND UNCERTAINTY
75 9 September 2024 INVESTING IN HUMAN SKILLS IN THE AGE OF AI
47 9 July 2024 INVEST IN YOU: PERSONAL AND PROFESSIONAL DEVELOPMENT TIPS
76 10 September 2024 EXCEL: MANAGING AND ANALYZING DATA
48 10 July 2024 FINANCE FOUNDATIONS: RISK MANAGEMENT
49 15 July 2024 PMS TALKS 2024 : PMS INDIVIDUAL ENHANCEMENT
PT BANK MANDIRI (PERSERO) TBK 898 899 ANNUAL REPORT 2024
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No. Date Employee Education and Development No. Date Employee Education and Development
77 10 September 2024 SALES GENERALIS 106 15 November 2024 CAPABLE OF DATA PROCESSING
78 11 September 2024 MANDATORY E-LEARNING OF COMPLIANCE TEST 2024 107 16 November 2024 CAPABLE OF ADAPTING TO NEW ROLES
79 3 October 2024 INDUSTRY EXPERTISE OF NEW AND RENEWAL ENERGY 108 16 November 2024 CAPABLE TO BE A LEADER
80 10 October 2024 MANDIRI LEARNING FESTIVAL 2024 (HYBRID) 109 16 November 2024 CAPABLE TO SELL
81 11 October 2024 E-LEARNING OF ANTI FRAUD STRATEGY 110 16 November 2024 CAPABLE TO PROVIDE SOLUTION
82 17 October 2024 ANTI FRAUD STRATEGY 111 16 November 2024 CAPABLE TO COMMUNICATE
83 21 October 2024 MANDIRI ADVANCED LEADERS PROGRAM (MALP) MODUL 2 112 16 November 2024 CAPABLE TO LOOK PROFESSIONAL
84 25 October 2024 BUILDING TRUST 113 17 November 2024 ARTICULATING YOUR VALUE
85 27 October 2024 HOW TO WIN TRUST AND CONNECT MASTERFULLY 114 17 November 2024 IMPROVING YOUR CONFLICT COMPETENCE
86 27 October 2024 WHY TRUST MATTERS WITH RACHEL BOTSMAN 115 18 November 2024 INTERNAL CONTROL OVER FINANCIAL REPORTING (ICOFR)
87 28 October 2024 CREATING A CULTURE OF CONTINUOUS IMPROVEMENT 116 19 November 2024 REMITTANCE
88 28 October 2024 OPERATIONAL EXCELLENCE FOUNDATIONS 117 22 November 2024 WELL-BEING LEARNING SERIES 2024
89 28 October 2024 REFLECTING ON INNOVATION FUNDAMENTALS 118 24 November 2024 TEAMWORK ESSENTIALS: STAND OUT AS A VALUABLE TEAM MEMBER
90 28 October 2024 TEST FOR RISK MANAGEMENT LEVEL 4 CERTIFICATION 119 25 November 2024 ADAPTING LEADERSHIP TO BEHAVIORAL STYLES
91 29 October 2024 GLOSSARY OF TERMS 120 25 November 2024 ASKING FOR AND GETTING WHAT YOU WANT
92 29 October 2024 LEADING WITH INNOVATION IN THE AGE OF AI 121 25 November 2024 TTT PDP SQUAD
93 29 October 2024 REFLECTING ON THE INNOVATION PROCESS 122 28 November 2024 CREATIVE + WITH RADITYA DIKA: “UNLEASHING THE POWER OF IDEAS TO CREATE
IMPACTFUL CONTENT”
94 29 October 2024 REFLECTING ON THE ROLE OF LEADERS
123 28 November 2024 PRIVACY, GOVERNANCE, AND COMPLIANCE: DATA SHARING
95 29 October 2024 REFLECTING ON THEATERS OF INNOVATION
124 29 November 2024 MASTER CLASS VOL.1 - THINK BIG & DELIVER BEYOND EXPECTATION
96 30 October 2024 LEADERSHIP & MANAGERIAL DEVELOPMENT PROGRAM
125 29 November 2024 M-DNA IN ACTION VOL. 2 (IBU FAUZIAH ANNA)
97 30 October 2024 TECHNICAL DEVELOPMENT PROGRAM
126 29 November 2024 M-DNA IN ACTION VOL. 2 (IBU FAUZIAH ANNA)
98 5 November 2024 SKILLS TO BUILD STRONGER WORK RELATIONSHIPS
127 29 November 2024 M-DNA IN ACTION VOL. 6 (IBU CITRA AMELYA)
99 6 November 2024 CERTIFICATION FOR RISK MANAGEMENT LEVEL 6 TRAINING
128 1 December 2024 MINDFUL APPROACHES TO DEFEAT DISTRACTION AND BUILD GREATER MENTAL RESILIENCE
100 12 November 2024 CAPABLE TO BE A LEADER
129 3 December 2024 INTRODUCTION TO RISK MANAGEMENT
101 13 November 2024 AKHLAK & MDNA
130 3 December 2024 LEADERSHIP REFLECTIONS INTERNALIZING THE 5 KEY CHARACTERISTICS OF MDNA
102 14 November 2024 COMPASSIONATE DIRECTNESS
131 3 December 2024 REPUTATION RISK MANAGEMENT
103 14 November 2024 M-DNA IN ACTION VOL. 1 (BPK. SUNARTO)
132 5 December 2024 NATIONAL COMPLIANCE TRAINING AND AML, CFT & PF PREVENTION IN BANK MANDIRI’S
104 14 November 2024 M-DNA IN ACTION VOL. 7 (BPK. JAN WINSTON TAMBUNAN) FINANCIAL CONGLOMERATION
105 14 November 2024 CERTIFICATION FOR RISK MANAGEMENT LEVEL 4 TRAINING 133 6 December 2024 TAX TRAINING TOWARD PSIAP IMPLEMENTATION IN 2025
PT BANK MANDIRI (PERSERO) TBK 900 901 ANNUAL REPORT 2024
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COMPLIANCE FUNCTION COMPLIANCE FUNCTION
No. Date Employee Education and Development No. Date Employee Education and Development
134 10 December 2024 CYBERSECURITY AWARENESS: MALWARE 161 23 December 2024 NANO TIPS FOR MANAGING UP WITH LORRAINE K. LEE
135 10 December 2024 INSIGHTS FROM A CYBERSECURITY PROFESSIONAL 162 23 December 2024 QUICK SCRIPTS FOR DIFFICULT CONVERSATIONS
136 10 December 2024 M-DNA IN ACTION VOL. 3 (BPK. BUDI PURWANTO) 163 23 December 2024 THE COACHING HABIT (GETABSTRACT SUMMARY)
137 10 December 2024 TECH SENSE 164 23 December 2024 UNLOCK YOUR TEAM'S CREATIVITY
138 11 December 2024 ASSESSING AND IMPROVING STRATEGIC PLANS 165 23 December 2024 WORK ON PURPOSE
139 11 December 2024 BUSINESS INNOVATION FOUNDATIONS 166 24 December 2024 ESG DISCLOSURES AND COMPLIANCE
140 11 December 2024 MANAGERS AS MULTIPLIERS OF WELL-BEING 167 24 December 2024 WHAT IS GRAPHIC DESIGN?
141 11 December 2024 OVERCOMING OBSTACLES TO LEADING WITH CONFIDENCE 168 26 December 2024 BEGINNER SALES NANO TIPS WITH MILES CROFT
142 11 December 2024 RISIKO RISK MANAGEMENT CERTIFICATION REFRESHMENT 169 26 December 2024 CHANGE MANAGEMENT: ROADMAP TO PLANNING
143 12 December 2024 INNOVATOR'S JOURNEY - LET'S VALIDATE YOUR IDEA 170 26 December 2024 ESSENTIALS OF TEAM COLLABORATION
144 15 December 2024 CONCEPT VISUALIZATION 171 26 December 2024 FIVE LEARNING LESSONS FROM COGNITIVE SCIENCE
145 17 December 2024 IMPLICATIONS OF IMPLEMENTING ELECTRONIC LAND CERTIFICATE REGULATIONS ON 172 26 December 2024 GET READY FOR GENERATIVE AI
CREDIT COLLATERAL
173 26 December 2024 NANO TIPS AND SHORTCUTS FOR USING EXCEL WITH KAT NORTON
146 19 December 2024 MDNA - CEO MESSAGE
174 26 December 2024 NANO TIPS FOR ADVANCING YOUR CAREER WITH SHO DEWAN
147 19 December 2024 ORGANIZATIONAL THOUGHT LEADERSHIP
175 26 December 2024 NANO TIPS FOR DELEGATING AS A MANAGER WITH LORRAINE K. LEE
148 23 December 2024 BODY LANGUAGE SECRETS FOR POWERFUL PRESENTATIONS
176 26 December 2024 NANO TIPS FOR ESTABLISHING AN ENTREPRENEURIAL MINDSET WITH ROSS SIMMONDS
149 23 December 2024 CREATING A COMMUNICATIONS STRATEGY
177 26 December 2024 NANO TIPS FOR IMPROVING EMAIL COMMUNICATIONS WITH LISA BODELL
150 23 December 2024 CRITICAL THINKING AND PROBLEM SOLVING
178 26 December 2024 NANO TIPS FOR POWERFUL LEADERSHIP STORYTELLING WITH CHRISTINA BLACKEN
151 23 December 2024 DESIGN THINKING AT WORK (GETABSTRACT SUMMARY)
179 26 December 2024 NANO TIPS FOR USING DIGITAL MARKETING TO GROW WITH ROSS SIMMONDS
152 23 December 2024 FROM COMPLIANCE TO CULTURE: A PSYCHOLOGICAL SAFETY FRAMEWORK FOR
INCLUSION 180 26 December 2024 NANO TIPS ON HOW TO USE STORYTELLING FOR PROBLEM SOLVING WITH ASH RATHOD
153 23 December 2024 HOW TO MAKE STRATEGIC THINKING A HABIT 181 26 December 2024 NANO TIPS TO ACCELERATE YOUR GOALS WITH SHADÉ ZAHRAI
154 23 December 2024 HOW TO THINK STRATEGICALLY 182 26 December 2024 STRATEGIES FOR EFFECTIVE LEADERSHIP TEAMS
155 23 December 2024 LEADERS AS CONTENT CREATOR – FRAUD RISK MANAGEMENT SYSTEM 183 26 December 2024 THE POWER OF THE MINIMALIST ENTREPRENEUR
156 23 December 2024 LEARNING FROM FAILURE 184 26 December 2024 THE PURPOSE EFFECT (GETABSTRACT SUMMARY)
157 23 December 2024 NANO TIPS FOR AVOIDING LEADERSHIP MISSTEPS WITH ASHLEY HERD 185 26 December 2024 THINKING 101: HOW TO REASON BETTER TO LIVE BETTER (BOOK BITE)
158 23 December 2024 NANO TIPS FOR EFFECTIVE COLLABORATION WITH LORRAINE K. LEE 186 26 December 2024 USING DATA SCIENCE TO HIRE EMPLOYEES
159 23 December 2024 NANO TIPS FOR GIVING AND RECEIVING FEEDBACK WITH LORRAINE K. LEE 187 26 December 2024 WHAT TO DO WHEN THERE'S TOO MUCH TO DO (GETABSTRACT SUMMARY)
160 23 December 2024 NANO TIPS FOR LEADING WITH POSITIVITY WITH LORRAINE K. LEE 188 27 December 2024 CLOSING THE SEVEN POWER GAPS THAT LIMIT YOUR CAREER
PT BANK MANDIRI (PERSERO) TBK 902 903 ANNUAL REPORT 2024
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COMPLIANCE FUNCTION COMPLIANCE FUNCTION
No. Date Employee Education and Development Compliance Policies and Bank Mandiri Standard
189 27 December 2024 GOOD CORPORATE GOVERNANCE IN AGENCY COSTS IN THE INDONESIAN BANKING
Standard Procedures Compliance Procedures
SYSTEM
Bank Mandiri has established comprehensive The Standard Compliance Procedures provide
190 27 December 2024 HOW TRUST WORKS: THE SCIENCE OF RELATIONSHIPS (BOOK BITE)
compliance policies and standard procedures in detailed the Compliance Policy, as a
191 27 December 2024 MARIA GIUDICE: DESIGN LEADERSHIP IN BUSINESS to guide all employees in fostering a strong practical guide to implement the Compliance
192 27 December 2024 M-DNA IN ACTION VOL. 3 (PAK BUDI PURWANTO) Compliance Culture. These policies ensure that the Function. The procedures cover key aspects
Bank’s activities consistently align with prevailing such as Organization, duties, and responsibilities;
193 27 December 2024 NANO TIPS FOR ASPIRING PRODUCT MANAGERS WITH CHERIE LUO
laws and regulations and adhere to the principle Governance and compliance work programs;
194 27 December 2024 NANO TIPS FOR BUILDING A CAREER IN CYBERSECURITY of prudence. Execution of compliance functions; Compliance
195 27 December 2024 NANO TIPS FOR DEFINING YOUR PERSONAL BRAND WITH DIANA YK CHAN
tools; Enhance the effectiveness of compliance
functions; Identification and management
196 27 December 2024 PRACTICE EXAM 2 FOR MICROSOFT AZURE FUNDAMENTALS (AZ-900) To maintain their relevance and effectiveness, the of compliance risks; Mitigation strategies for
197 28 December 2024 DATA VISUALIZATION: BEST PRACTICES compliance policies and standard procedures compliance risks; as well as Collaboration between
are reviewed periodically, at least once a year, the Compliance Unit (SKK) and other key units,
198 30 December 2024 ANTICIPATING THE FUTURE AS A LEADER
in accordance with the Bank’s needs and any including the Internal Audit Unit (SKAI) and the Risk
199 30 December 2024 BASILE STUDIO: DESIGNING TIMELESS RESTAURANTS updates to relevant laws and regulations. Management Unit (SKMR), particularly operational
200 30 December 2024 BILL GEORGE ON SELF-AWARENESS, AUTHENTICITY, AND LEADERSHIP risk management.
Bank Mandiri Compliance Policy
201 30 December 2024 DEVELOPING A CRITICAL THINKING MINDSET
The compliance function is implemented through
202 30 December 2024 HOW TO EVALUATE A JOB OFFER'S BENEFITS PACKAGE Bank Mandiri’s Compliance Policy serves as Compliance Assurance Services (CAS), which
203 30 December 2024 HOW TO THINK BETTER BY THINKING BACKWARDS a comprehensive guide for all employees to include Supervisory services, Review/examination
uphold and implement a strong Compliance services, Consultation services, and Regulatory
204 30 December 2024 HUMOR, SERIOUSLY: YOUR SECRET WEAPON IN BUSINESS (BOOK BITE)
Culture within the organization. The policy services.
205 30 December 2024 LEVERAGING AI FOR GOVERNANCE, RISK, AND COMPLIANCE includes key components such as General
206 30 December 2024 MANAGING PEOPLE - STEVE JOBS
Policy, Organizational Structure, Authority and Bank Mandiri Compliance
Responsibility, Compliance Risk Management, Technical Guidelines
207 30 December 2024 M-DNA IN ACTION VOL. 4 (BPK ALEXANDER DIPPO) Reporting, and Monitoring.
208 30 December 2024 M-DNA IN ACTION VOL. 5 (BPK. TRILAKSITO SINGGIH) The Compliance Technical Guidelines outline
In addition, the Compliance Policy defines the operational procedures and technical work
209 30 December 2024 NANO TIPS FOR NAVIGATING MENTORSHIP IN THE WORKPLACE WITH KRISTI KENNEBREW
fundamental Compliance Principles, which consist processes for implementing the compliance
210 30 December 2024 NANO TIPS ON HOW TO PIVOT YOUR CAREER WITH DIANA YK CHAN of: function, serving as a detailed elaboration of the
211 30 December 2024 OPENAI API: INTRODUCTION 1. The Company always complies with prevailing Standard Compliance Procedures.
laws and regulations and applies the principle
212 30 December 2024 PRACTICE EXAM 1 FOR MICROSOFT POWER PLATFORM FUNDAMENTALS (PL-900)
of prudence in carrying out all its activities To support the implementation of the integrated
213 30 December 2024 SMALL LANGUAGE MODELS AND LLAMAFILE (mandatory). compliance function, Bank Mandiri has established
214 30 December 2024 TALKING BOLDLY: WHEN INCLUSION MEETS POLITICS AT THE OFFICE 2. The Board of Commissioners and Board of the Mandiri Group Principle Guideline (MGPG) and
Directors are role models based on honesty the Mandiri Subsidiary Management Principles
215 31 December 2024 A NEW WAY TO LEAD COMMAND CONTROL VS TRUST INSPIRE - STEPHEN M. R. COVEY
and integrity hence the implementation of Guideline (MSMPG). These guidelines serve as a
216 31 December 2024 THE FIVE TS OF GREAT COACHES - PART 1 - IT’S NOT (ONLY) ABOUT WINNING - HARVARD compliance becomes the Company’s culture framework for ensuring effective and consistent
BUSINESS REVIEW (starts from the top). compliance practices across the financial
217 31 December 2024 WHAT DOES A LEADER DO - BARACK OBAMA 3. All levels of the Company are fully responsible conglomerate.
for carrying out compliance in each of their
218 31 December 2024 WISE LEADERS NOT SMART LEADERS - JACK MA
respective activities. As the Main Entity, Bank Mandiri requires
all financial institutions within the Financial
Conglomerate to adopt compliance policies
aligned with Bank Mandiri’s Compliance Policy.
PT BANK MANDIRI (PERSERO) TBK 904 905 ANNUAL REPORT 2024
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COMPLIANCE FUNCTION COMPLIANCE FUNCTION
These policies are tailored to meet the specific Procedure System (IPPS), which includes a. Analysis of new provisions as a basis for c. Internal Control Systems
regulatory requirements of each industry within Policy & Procedure Corner (Popcorn) as a preparing compliance risks and conducting This entailed evaluating and examining
the respective Financial Services Institutions (LJK). module for publishing and disseminating prudential meetings with relevant work units the adequacy and effectiveness of AML,
For Overseas Units, the compliance policies are internal and external regulations. to discuss the fulfilment of obligations for CTF, and PPPSPM program implementation,
adjusted to adhere to the laws and regulations c. To drive the implementation of the code new regulations. including through internal audits, external
applicable in the local jurisdiction. of conduct and support the Anti-Fraud b. Socialization of new provisions resumes to audits, and control testing of KYC practices
Strategy (SAF) program, the Bank has all employees through electronic media. and compliance with AML, CTF, and
Compliance Strategy 2024 also established a whistleblowing policy PPPSPM reporting obligations.
and reporting mechanism known as the 6. Implementation of APU, PPT and PPPSPM
To support the achievement of Bank Mandiri’s Whistleblowing System - Letter to CEO Programs d. Management Information Systems
vision in 2024, Bank Mandiri has established (WBS-LTC). The WBS-LTC aims to detect The risk of Money Laundering, Terrorism This involved developing systems and
a compliance strategy so as to minimize the irregularities and/or acts or indications Financing, and/or Financing of the Proliferation applications to support AML, CTF, and
possibility of compliance risks and improve the of fraud within Bank Mandiri, promote of Weapons of Mass Destruction occurring PPPSPM program implementation,
compliance culture in each of the Bank’s activities. awareness and concern among all through the Bank has increased in line with particularly to enhance the quality of the
employees, and enhance the company’s advancements in technology and public KYC process in online business relationship
Compliance Function Work reputation in the eyes of stakeholders. financial literacy. Concurrently, the heightened onboarding channels and improve the
Programs in 2024 expectations from the Government and quality of AML, CTF, and PPPSPM reporting.
2. Improvement of Compliance Culture Regulators/Authorities regarding the
To support the improvement of the Compliance As part of fostering a compliance culture, implementation of AML, CTF, and PPPSPM e. Human Resources & Training
Culture, the following were efforts made by the Bank Mandiri conducted a compliance testing programs in the Financial Services Sector, This focused on enhancing employee
Company: program in Q3 2024 for all employees across especially after Indonesia became a member competencies, particularly AML, CTF,
1. Strengthening Compliance Infrastructure and the organization. of the Financial Action Task Force (FATF), have and PPPSPM personnel, in implementing
Function Systems prompted Bank Mandiri to enhance its quality regulations and addressing current issues
2. Improvement of Compliance Culture 3. Improvement of Human Resources (HR) and commitment to optimizing risk-based in AML, CTF, and PPPSPM through training,
3. Improvement of Human Resources (HR) Competence implementation of AML, CTF, and PPPSPM attachments, socialization, and refreshment
Competence To improve the quality of human resources programs in accordance with applicable laws programs.
4. Improvement of Awareness of Compliance and implement competency standards and regulations as well as international best
Culture in compliance, the Bank will conduct a practices. Details of the AML, CTF, and PPPSPM
5. Compliance Risk Management Compliance Certification program at the programs implemented in 2024 are outlined
6. AML-CFT and PPPSPM Program Implementation national level, which will be attended by Throughout 2024, Bank Mandiri implemented a in the Subsection on AML, CTF, and PPPSPM
7. Implementation of Governance all employees of the Compliance Unit and series of strengthening and execution measures Program Implementation (page 909).
8. Strengthening Integrated Governance Compliance Unit in the Work Unit. for AML, CTF, and PPPSPM programs based on
9. Reward & Punishment in the Implementation the five pillars of the AML, CTF, and PPPSPM 7. Implementation of Governance
of Compliance Functions program framework, which include: As a form of Bank Mandiri’s commitment and
4. Improvement of Awareness of Compliance a. Active Oversight by the Board of Directors consistency in implementing Governance
Compliance Work Plan Culture and Board of Commissioners to maintain business continuity, Bank
Implementation in 2024 As an effort to increase employee awareness on This was carried out through discussions and Mandiri makes continuous improvements
the importance of a Compliance Culture that directives regarding the implementation to the implementation of Governance. To
1. S t r e n g t h e n i n g C o m p l i a n c e F u n c t i o n can have an impact on compliance risk, the Bank of AML, CTF, and PPPSPM programs improve the implementation of Governance
Infrastructure and Systems conducts an awareness improvement program during Board of Directors and Board of continuously, Bank Mandiri conducts a
The compliance infrastructure and systems through the creation of a list of report obligations. Commissioners meetings. Governance self-assessment – bank only based
currently in place at Bank Mandiri will be on POJK No. 17 of 2023 and SEOJK No. 13/
strengthened as follows: 5. Compliance Risk Management b. Policies and Procedures POJK.03/2017 concerning the Implementation
a. Reviewing and refining compliance policies, Compliance risk management is carried This included reviewing and adjusting AML, of Governance for Commercial Banks.
guidelines, and technical instructions. out regularly to minimize the occurrence CTF, and PPPSPM policies and procedures
b. The management of digitalized and end- of compliance risks. The compliance risk in line with the Bank’s needs and prevailing
to-end integrated regulations is facilitated management process that has been carried regulations.
through the Integrated Policy and out are:
PT BANK MANDIRI (PERSERO) TBK 906 907 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE CORPORATE GOVERNANCE
COMPLIANCE FUNCTION IMPLEMENTATION OF
ANTI-MONEY LAUNDERING,
COUNTER-TERRORISM
8. Strengthening Integrated Governance 9. Reward & Punishment in the Implementation
FINANCING, AND PREVENTION
The synergy of compliance with financial
institutions in the Bank Mandiri Financial
of Compliance Functions
In order to develop the compliance function, OF THE WEAPONS OF MASS
Conglomerate covers several subjects,
including compliance risk management,
the Internal Control Score (ICS) parameter has
been prepared as one of the components of DESTRUCTION PROGRAMS
PROLIFERATION FINANCING
the implementation of AML - CFT and the the performance assessment of Bank Mandiri’s
implementation of Integrated Governance work units related to the implementation and
a. In relation to the integrated compliance role of the compliance function in each work
risk management process, the Bank will unit. The evaluation is expected to improve the
hold a discussion forum on the compliance quality of compliance culture implementation
risks of each Financial Conglomerate, and and compliance risk management in minimizing
monitor the implementation of the Financial risks that may occur due to non-compliance
Conglomerate compliance function in the with prevailing regulations.
Financial Conglomerate through regular
quarterly reporting. Evaluation of Compliance
b. In relation to the implementation of the Function Effectiveness Bank Mandiri implements Anti-Money Laundering (AML),
integrated AML, CTF, and PPPSPM programs, Counter-Terrorism Financing (CTF), and Countering the Financing
Bank Mandiri is fully committed to realizing The activities and performance of the Compliance
risk-based AML, CTF, and PPPSPM program Function are evaluated annually by the
of Proliferation of Weapons of Mass Destruction (CFPWMD)
implementation with integrity within the Compliance Director to enhance its effectiveness programs effectively and efficiently through a series of strategic
Financial Conglomerate. This commitment and address any gaps for the upcoming year. The initiatives focusing on Procedures & Processes, Systems &
is demonstrated by consistently providing evaluation is conducted based on several criteria,
assistance to subsidiaries in aspects such as including the Annual Work Plan, Key Performance
Technology, and Human Resources. These strategies are
Organization, Policies & Procedures, and Indicators (KPI), and Non-Key Performance applied in a measured and sustainable manner to keep pace
Human Resources. Indicator (Non-KPI) Work Programs or Activities. with the growth of Bank Mandiri’s business and digital financial
c. In relation to the implementation of
transactions, aiming to prevent the misuse of the Bank by
Integrated Governance, Bank Mandiri The KPI-based assessment focuses on four key
conducts a self-assessment of the aspects, namely Financial Perspective, Customer perpetrators of Money Laundering (ML), Terrorism Financing (TF),
implementation of Integrated Governance Perspective, Internal Business Perspective, and and/or Financing of Proliferation of Weapons of Mass Destruction
based on OJK Regulation No. 18/ Development Perspective
(FPWMD).
POJK.03/2014 and OJK Circular Letter
No. 15/SEOJK.03/2015 concerning the Based on the evaluation conducted in 2024,
Implementation of Integrated Governance the Compliance Function demonstrated
for Financial Conglomerates. This self- good performance in aligning with regulatory The rapid and dynamic advancements in Indonesia officially became a full member of
assessment is conducted twice a year requirements and internal standards. innovation and technology within the Financial the Financial Action Task Force (FATF) following
(in the June and December periods) and Services Sector have driven Bank Mandiri to the FATF plenary meeting in Paris in October
involves all entities within the Bank Mandiri undertake business transformation through 2023. Bank Mandiri’s active contribution to the
Financial Conglomerate. digitalization. This approach is embedded in the Mutual Evaluation Review (MER) process played
d. In relation to the implementation of Bank’s long-term strategy, specifically its “Game a significant role in achieving positive outcomes
Integrated Governance, Bank Mandiri Changing Technology” initiative. However, for Indonesia’s assessment, culminating in this
urges Financial Service Institutions in this transformation is balanced with a strong achievement. This milestone presents a new
Financial Conglomerate to participate in commitment to prudence, security, confidentiality, challenge for Bank Mandiri to consistently support
Good Corporate Governance assessment and effective risk mitigation to prevent misuse of the AML, CTF, and CFPWMD regimes in Indonesia
activities by independent parties, namely the Bank by parties involved in Money Laundering as part of its commitment to national development
The Indonesian Institute for Corporate (ML), Terrorism Financing (TF), and/or Financing and global integrity standards.
Governance (IICG) with the aim of the Proliferation of Weapons of Mass Destruction
improving the application of the principles (FPWMD).
of Good Corporate Governance in the
Financial Conglomerates of Bank Mandiri.
PT BANK MANDIRI (PERSERO) TBK 908 909 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
IMPLEMENTATION OF ANTI-MONEY LAUNDERING, COUNTER-TERRORISM FINANCING, IMPLEMENTATION OF ANTI-MONEY LAUNDERING, COUNTER-TERRORISM FINANCING,
AND PREVENTION OF THE WEAPONS OF MASS DESTRUCTION PROGRAMS PROLIFERATION AND PREVENTION OF THE WEAPONS OF MASS DESTRUCTION PROGRAMS PROLIFERATION
FINANCING FINANCING
To strengthen the optimal implementation of Organizational Structure of To optimize the quality and ensure the implementation of AML, CTF, and CFPWMD programs at branches,
the AML, CTF, and CFPWMD programs, Bank AML, CFT, and CFPWMD the Bank assigns an Anti-Money Laundering Officer (AMLO) in each Region (I-XII) across Indonesia to
Mandiri adheres to applicable regulations, risk safeguard the application of AML, CTF, and CFPWMD programs at the regional level. In performing their
management practices, the Bank’s Business The effectiveness of implementing AML, CTF, and functions, AMLOs maintain a coordination line with the Compliance & AML-CFT Group, and they are
Plan, and International Best Practices. The CFPWMD programs is greatly influenced by the required to regularly submit reports on the execution of their functions to the Compliance & AML-CFT
Bank’s vision, “To be your preferred financial active involvement of the Board of Directors and Group.
partner,” is realized through a series of strategic Board of Commissioners, which is a key factor in
initiatives focusing on Procedures & Processes, overseeing the adoption of a compliance culture, To further enhance the quality of AMLOs, the Compliance & AML-CFT Group continuously improves their
Systems & Technology, and Human Resources. including strategic initiatives for the Bank’s AML, competencies through ongoing training and attachment programs.
These strategies are implemented sustainably to CTF, and CFPWMD programs. This leadership
enhance the effectiveness of the risk-based AML, involvement is directly reflected in discussions The organizational structure for AML-CTF implementation can be illustrated as follows:
CTF, and CFPWMD programs. held by the Board of Directors and Board of
Commissioners, focusing on the implementation
Policies and Procedures for the of integrated AML, CTF, and CFPWMD programs HEAD OFFICE REGION
Implementation of AML, CFT and presenting follow-up strategies on issues of
and CFPWMD Programs concern raised by Regulators and/or Stakeholders. DIRECTOR OF
COMPILANCE
AND HR
The Bank has established policies and procedures As part of the compliance management
for implementing AML, CTF, and CFPWMD framework for implementing AML, CTF, and
programs that align with applicable laws and CFPWMD programs, the Bank has designated GROUP HEAD
COMPLIANCE & REGION CEO
regulations as well as International Best Practices, the Compliance & AML-CFT Group as the AML-CFT
which include the following: unit responsible for formulating strategies and
monitoring the implementation of AML, CTF,
1. Roles and responsibilities of the Board of Directors, and CFPWMD programs at Bank Mandiri, both
Board of Commissioners, and AML, CTF, and individually and on an integrated basis.
CFPWMD Units. DEPUTY GROUP HEAD
COMPLIANCE & RBC Head Area Head
2. KYC procedures for prospective customers, Specifically, the Bank has appointed the Deputy AML-CFT
customers, walk-in customers, and beneficial Group Head of the Compliance & AML-CFT
owners. Group as a dedicated officer to supervise the
3. Implementation of AML, CTF, and CFPWMD implementation of AML, CTF, and CFPWMD TL AMLO Branch Manager*
programs in the provision of high-risk products programs carried out by four (4) departments,
and services. each with the following main functions and
4. Implementation of AML, CTF, and CFPWMD responsibilities: *)As PIC, APU, PPT, and
Financial Crime AML Reporting & Data AML System &
AML Advisory Dept. AMLO
programs related to the use of Professional 1. Preparing and updating the Bank’s Individual Analysis Dept. Analyst Dept. Development Dept. PPRSPM at Branches
Supporting Services. Risk Assessment (IRA) for ML, TF, and/or FPWMD.
5. Refusal of business relationships, transaction 2. Formulating, evaluating, and updating policies
Composition UKK APU, PPT and PPSPPM
rejection, and/or termination of business and procedures related to AML, CTF, and • Head Office: 33 Employee
relationships. CFPWMD. • Region : 70
6. AML, CTF, and CFPWMD reporting. 3. Supervising the implementation of AML, CTF,
7. Documentation management. and CFPWMD programs within the Financial
8. Human resources and training. Conglomerate.
9. Implementation of AML, CTF, and CFPWMD 4. Submitting AML, CTF, and CFPWMD reports
programs for overseas branches and subsidiaries. to regulators, including managing reporting
10. Management Information Systems. quality.
5. Developing and refining applications and
systems to support the implementation of AML,
CTF, and CFPWMD programs.
PT BANK MANDIRI (PERSERO) TBK 910 911 ANNUAL REPORT 2024
Page 178
CORPORATE GOVERNANCE
IMPLEMENTATION OF ANTI-MONEY LAUNDERING, COUNTER-TERRORISM FINANCING,
AND PREVENTION OF THE WEAPONS OF MASS DESTRUCTION PROGRAMS PROLIFERATION
FINANCING
FUNDING TO SOCIAL AND/OR
POLITICAL ACTIVITIES
Entities (6.42).
AML, CFT, and CFPWMD Programs b. Prepared, implemented, and monitored
Implementation in 2024 the Bank’s obligations related to reporting
RKDK transactions to PPATK during the 2024
Throughout 2024, Bank Mandiri implemented a General Election period.
series of AML, CTF, and CFPWMD work programs c. Participated in the Public-Private Partnership Bank Mandiri recognizes that its role extends beyond financial
with the following achievements: (PPP) Project, focusing on developing performance and includes making meaningful contributions
1. Procedures & Process Operational Alerts related to Investment
a. Conducted reviews of AML, CTF, and Fraud in the Credit Union sector and Green
to the communities and environments in which it operates.
CFPWMD policies and procedures. Financial Crime in the Mining sector. The Bank is committed to fostering sustainable development
b. Updated risk assessments for ML, TF, and/ d. Acted as a Respondent and Subject by integrating social and environmental considerations into its
or FPWMD (Individual Risk Assessment/IRA). Matter Expert (SME) in studies, research,
operations and corporate strategy.
c. Enhanced customer data quality and and surveys by regulators concerning ML,
updated customer information. including Shadow Economy in the Natural
d. E v a l u a t e d a n d m o n i t o r e d t h e Resources sector, Child Sexual Exploitation
implementation of AML, CTF, and CFPWMD (CSE), and Green Financial Crime (GFC).
programs in an integrated manner across e. Actively participated in the 22nd Anniversary As part of the commitment to Social and Environmental Responsibility, Bank Mandiri allocated a total
domestic office networks and subsidiaries. of Indonesia’s AML/CTF Regime through the of Rp250 billion in 2024 to support initiatives focused on community and environmental development.
e. Identified, reviewed, and assessed ML, following activities:
TF, and/or FPWMD risks associated with i) Participated in the AML/CTF Debate Costs (Rp)
the development of new technologies or Competition, AML Smart Competition No. Description
existing products. 2024, AML CTF Office Battle 2024 Moot 2024 2023 2022 2021 2020
Court, Social Service, Bazaar, Children’s 1 Education 33,7 Billion 48.4 Billion 40.3 Billion 30.5 Billion 28.3 Billion
2. System & Technology Competition, and Sports Together for
2 Social & Community 156,1 Billion 79.5 Billion 49.8 Billion 30.1 Billion 10.8 Billion
Enhanced systems and applications supporting the 22nd Anniversary of the AML/CTF
the implementation of AML, CTF, and CFPWMD Regime, where Bank Mandiri received 3 Religious Facility 12 Billion 11.7 Billion 12.6 Billion 19.3 Billion 18.1 Billion
programs. FIRST PLACE. 4 General Infrastructure Facility 21,4 Billion 17.0 Billion 12.6 Billion 13.4 Billion 9.5 Billion
ii) Actively contributed insights during the
5 Natural Disaster 1,7 Billion 0.9 Billion 3.8 Billion 5.5 Billion 54.9 Billion
3. Human Resources 2024 National Discussion event.
Increased awareness and competence iii) Participated in planting 1,000 endemic 6 Health Facility 15,8 Billion 15.7 Billion 17.8 Billion 33.5 Billion 11.8 Billion
in implementing AML, CTF, and CFPWMD plant seedlings from West Sumatra at 7 Environmental Conservation 9,3 Billion 1.4 Billion 0.6 Billion 0.9 Billion 0.4 Billion
programs across all Bank Mandiri employees, Andalas University.
Total 250 Billion 174.6 Billion 137.6 Billion 132.4 Billion 133.9 Billion
including those at overseas branches and iv) Served as a speaker at an International
subsidiaries, through initiatives such as Seminar on Optimizing Collaboration to
attachments, training, socialization, and Prevent and Address Green Financial The detailed description on the social and environmental responsibility is presented in the section of
forums. Crime in Indonesia towards Golden Social & Environmental Responsibility which is an integral part of this Annual Report, as well as separately
Indonesia 2024. in the 2024 Sustainability Report.
4. Engagement in National Strategic Programs
a. Participated in the 2024 Financial Integrity During 2024, Bank Mandiri did not provide any funding for political activities or political parties.
Rating on Money Laundering/Terrorist
Financing (FIR on ML/TF) program by PPATK.
Bank Mandiri achieved the Highest Rating
in the 2024 FIR on ML/TF assessment for the
KBMI 4 category, with a score of 9.04, which
was higher than the aggregate scores of
Commercial Banks (8.41) and All Reporting
PT BANK MANDIRI (PERSERO) TBK 912 913 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
SIGNIFICANT LITIGATION SIGNIFICANT LITIGATION
Impact to
Solution Management Sanctions Compensation
No. Principal Lawsuit Company
Status Efforts imposed Claim
Conditions
3. Case No. 493/Pdt.Plw/2024/ Examination Risk of asset Bank Mandiri has None _
PN.Jkt.Pst between PT Mitra at the District loss attended court
In 2024, Bank Mandiri faced several litigations involving various Mata Jakarta Pusat and
Bank Mandiri
Court level proceedings,
submitted a
legal matters. These cases include both those that have been response, and will
prepare evidence
resolved with permanent legal force (inkracht) and others that to support Bank
Mandiri's position
remain in the settlement process.
Impact of Litigations on the Company
The legal proceedings faced by Bank Mandiri in 2024 had minimal impact on the Company. This is
attributable to effective risk mitigation measures that have been implemented to address inherent risks
associated with these cases.
As of 31 December 2024, Bank Mandiri was involved in several civil cases, both ongoing and resolved (legally
binding), with details as follows: Litigations Involving the Board of Commissioners and Board of Directors
No. Litigation Civil
During the 2024 period, there were no significant legal cases faced by the Board of Directors and Board
1. Cases/Litigation under settlement process 210
of Commissioners of Bank Mandiri currently in office, either civil or criminal.
2. Resolved Cases/Litigation (has had permanent legal force) 154
Administrative Sanctions from OJK to the Company
SIGNIFICANT LITIGATION IN 2024 Throughout 2024, no material administrative sanctions affecting the business continuity of the Company and
no administrative sanctions imposed on members of the Board of Directors or the Board of Commissioners.
Among the aforementioned civil cases, there are 3 (three) civil cases that significantly impact Bank
Mandiri, as detailed below: SIGNIFICANT LITIGATION OF SUBSIDIARIES
Civil Cases Litigations
Impact to
Solution Management Sanctions Compensation In 2024, some of Bank Mandiri’s subsidiaries encountered several legal disputes. These include cases
No. Principal Lawsuit Company
Status Efforts imposed Claim that have been resolved with permanent legal force (inkracht) and others that are still in the resolution
Conditions
process. Details of these disputes are presented in the following table:
1. Case No. 649/Pdt.G/2023/ Examination Risk of Bank Mandiri None Materiil:
PN.Jkt.Sel between Wida at the paying has submitted a Rp3,762,500,000
Murtini Soedibyo and Bank Supreme indemnity counter-appeal DM 2,311,042 No. Litigation Civil Industrial Relations
Mandiri Court level memorandum
Immateriil: 1. Cases/Litigation under settlement process 315 1
Rp6,323,134,536
2. Resolved Cases/Litigation (has had permanent legal force) 247 2
2. Case No. 337/Pdt.G/2024/ Examination Risk of Bank Mandiri has None Rp956,873,838,534
PN Jkt Utr between Wida at the District paying attended court
Murtini Soedibyo and Bank Court level indemnity proceedings,
Mandiri submitted a
response, and will
prepare evidence
to support Bank
Mandiri's position
PT BANK MANDIRI (PERSERO) TBK 914 915 ANNUAL REPORT 2024
Page 180
CORPORATE GOVERNANCE
SIGNIFICANT LITIGATION SIGNIFICANT LITIGATION
Of these cases, 12 (twelve) civil cases were most significantly affected the Company (Subsidiaries), as 3. PT Bank Mandiri Taspen
follows:
• The case was decided at the District Court level, with Bank Mandiri Taspen winning.
Settlement Status • The case was decided at the High Court level, with Bank Mandiri Taspen winning.
CIVIL • The case was decided at the Supreme Court level, with Bank Mandiri Taspen
winning.
1. PT Mandiri Tunas Finance Impact on the Company’s No significant impact on the company's condition.
Condition (Risk)
Parties Involved
Plaintiff:
1. PT Mandiri Tunas Finance The case has been decided at the Supreme Court level with the following ruling:
1. Rejecting the cassation appeal filed by the Cassation Applicant, Ni Wayan Mudiasni.
Main Litigation or Lawsuit 2. Ordering the Cassation Applicant to pay court costs for the cassation process in the
Defendant: Decision
1. Ali Muhammadsyah (debtor) amount of Rp500,000.00 (five hundred thousand rupiah).
Subject of Dispute Bank Mandiri Taspen won at the District Court, High Court, and Supreme Court levels
Vehicle unit as Objects of Fiduciary Collateral (the decision is final and binding/inkracht). No compensation claims were made.
Settlement Status Filed a lawsuit against the decision of BPSK Kota Padang.
Impact on the Company’s No significant impact on the company's condition. In this case, MTF's position is strong as 4. PT Bank Mandiri Taspen
Condition (Risk) the Vehicle Handover Report was signed by the Debtor.
Parties Involved
Decision The case is still ongoing at the District Court level. Plaintiff:
PT Taspen Abadi Sentosa, represented by its President Director, Yusup Permana, who
authorized:
- Fahrizal Husin Nasution
2. PT Mandiri Tunas Finance - William Albert Zai
- Gatot Nurwiyono
Parties Involved
- Ariawati Nunung DS
Plaintiff:
1. PT Mandiri Tunas Finance Defendant:
Main Litigation or Lawsuit
Main Issue or Lawsuit - Kusworo (Defendant I)
Defendant: - Bank BTN (Defendant II)
1. Elisabeth (debtor)
Co-Defendants:
Subject of Dispute - PT Bank Mandiri Taspen (Co-Defendant I)
Vehicle unit as Objects of Fiduciary Collateral - PT Pos Indonesia (Persero) (Co-Defendant II)
Settlement Status Filed a Lawsuit Against the Decision of BPSK Kota Medan
Subject of Dispute
No significant impact on the company's condition. In this case, MTF's position is strong Alleged unlawful actions by Kusworo, who is accused of defrauding Bank Mandiri
Impact on the Company’s Taspen customers in relation to loan transactions.
as there remains an outstanding obligation from the debtor that cannot be claimed
Condition (Risk)
through insurance.
Decision The case is still ongoing at the District Court level. The case has been decided at the District Court, High Court, and Supreme Court levels.
Settlement Status
The Plaintiff did not pursue legal remedies or appeal (the decision is final and binding/
inkracht).
3. PT Bank Mandiri Taspen Impact on the Company’s No significant impact on the company's condition.
Condition (Risk)
Parties Involved
Plaintiff:
1. I Putu Agus Putra Sumardana, SH (Legal Counsel) The case has been decided at the Supreme Court level with the following ruling:
2. Ni Wayan Mudiasni (Debtor) 1. Granting the Plaintiff's claim in part.
2. Declaring Defendant I guilty of committing an unlawful act.
Main Litigation or Lawsuit Court Decision
Defendant: 3. Ordering Defendant I to pay material damages to the Plaintiff amounting to
1. PT Bank Mandiri Taspen (formerly PT Bank Mandiri Taspen Pos) Rp2,436,962,487.
2. Balai Lelang Bali 4. Ordering the Co-Defendants to comply with the contents of this decision.
5. Rejecting the remainder of the Plaintiff's claim.
Subject of Dispute
Land and buildings used as collateral.
PT BANK MANDIRI (PERSERO) TBK 916 917 ANNUAL REPORT 2024
Page 181
CORPORATE GOVERNANCE
SIGNIFICANT LITIGATION SIGNIFICANT LITIGATION
5. PT Bank Mandiri Taspen 6. PT Bank Mandiri Taspen
Parties Involved The case was decided at the District Court level with the following ruling:
Plaintiff: 1. Declaring that the lawsuit filed by the Plaintiffs is inadmissible.
Court Decision
Emiliana Wilujeng 2. Ordering the Plaintiffs to pay all costs incurred in this case, amounting to Rp422,000.
Defendant: Based on this ruling, the Bank is in a winning position.
- Kadek Redika (Defendant I)
- Ketut Alit Nariasih (Defendant II)
Main Litigation or Lawsuit
Co-Defendants: 7. PT Bank Mandiri Taspen
- BPN Gianyar (Co-Defendant I)
- PT Bank Mandiri Taspen (Co-Defendant II) Parties Involved
Plaintiff:
Subject of Dispute PT BPR Kredit Mandiri Celebes Sejahtera Manado
The Plaintiff argues that Defendant I and Defendant II committed a breach of
contract regarding a plot of land that is still encumbered by a Mortgage Right (Hak Defendant:
Tanggungan). - Nelly Sulu (Defendant I)
Main Litigation or Lawsuit - Kantor Pusat Koperasi PT Bank Mandiri Taspen (Defendant II)
Settlement Status The Plaintiff has withdrawn the lawsuit. - PT Bank Mandiri Taspen (Defendant III)
Impact on the Company’s No significant impact on the company's condition. Co-Defendant :
Condition (Risk) PT Taspen (Persero) (Co-Defendant)
Court Decision With the withdrawal of the lawsuit by the Plaintiff, the case is not pursued further. Subject of Dispute
The Plaintiff feels aggrieved by the breach of contract committed by Defendant I.
The case has been decided at the District Court level, and the Plaintiff did not pursue
6. PT Bank Mandiri Taspen Settlement Status
legal remedies or appeal (the decision is final and binding/inkracht).
Parties Involved Impact on the Company’s No significant impact on the company's condition.
Plaintiff: Condition (Risk)
1. Undang Siregar
2. Verdi Octavianus The case was decided at the District Court level with the following ruling:
3. Adi Sukendro 1. Declaring that Lawsuit Number 9/Pdt.G/2024/PN Mnd is dismissed;
4. Prasetio Budi 2. Declaring that the Plaintiff's lawsuit, registered with the Manado District Court
5. Nurly Herti Court Decision Clerk on January 11, 2024, under Case Register Number 9/Pdt.G/2024/PN Mnd, is
6. Jumiati dismissed;
7. Siti Anna Br Purba 3. Ordering the Plaintiffs to pay court costs, estimated at Rp379,000,-
8. Suparno
9. Etty Helderia Saragi With this decision, the lawsuit is nullified.
Main Litigation or Lawsuit 10. Suhartini
11. Jumawati Panjaitan
12. Poniati
8. PT Mandiri Utama Finance
13. Akhmad Joni
14. Repida Tambunan Parties Involved
15. Sri Ratna Plaintiff:
Moh. Ikhwan Nofal
Defendant:
- Elmamber Petamu Sinaga (Bank Mandiri Taspen) (Defendant I) Main Litigation or Lawsuit
Defendant:
- Mahendra Siregar (OJK) (Defendant II) PT Mandiri Utama Finance
Subject of Dispute Subject of Dispute
The Plaintiff argues that Defendant I and Defendant II committed unlawful acts Fiduciary Guarantee Object
concerning the credit applied for by the Plaintiff.
The case has been decided at the District Court level, and the Plaintiff did not pursue
Settlement Status
legal remedies or appeal (the decision is final and binding/inkracht).
Impact on the Company’s No significant impact on the company's condition.
Condition (Risk)
PT BANK MANDIRI (PERSERO) TBK 918 919 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
SIGNIFICANT LITIGATION SIGNIFICANT LITIGATION
8. PT Mandiri Utama Finance 9. PT Bank Syariah Indonesia Tbk.
The Plaintiff filed a simple lawsuit against the repossession of a vehicle unit (Fiduciary On 11 February 2014, the Central Jakarta District Court rendered the following verdict:
Guarantee Object) conducted by MUF. The case was decided by the Kotamobagu 1. Declared the Defendant’s Objection admissible;
District Court, which ruled to reject the Plaintiff's claim. Subsequently, the Plaintiff filed 2. Declared that the Central Jakarta District Court does not have the authority to
an objection, which was granted by the Kotamobagu District Court judge with a ruling examine and adjudicate this case.
Settlement Status partially in favor of the Plaintiff.
On 8 September 2014, the Jakarta High Court issued a decision on the appeal with
Following this, MUF pursued legal action by filing an Execution Petition based on the fiduciary the following ruling:
guarantee certificate against the Plaintiff as the defaulting debtor. At present, the Fiduciary Court Decision
1. Accepted the appeal filed by the Appellant, formerly the Plaintiff;
Guarantee Object has been successfully repossessed by MUF. 2. Affirmed the decision of the Central Jakarta District Court No. 404/Pdt.G/2013/PN.Jkt.
Pst., dated 11 February 2014, which was the subject of the appeal;
Impact on the Company’s Based on the actions taken in handling the case, the matter has been resolved effectively
3. Ordered the Appellant, formerly the Plaintiff, to pay court fees at both levels of
Condition (Risk) with recovery achieved.
the judiciary, with the appeal level costs set at Rp150,000 (one hundred and fifty
Court Decision The ruling on the objection to the Simple Lawsuit decision partially granted the Plaintiff's claim, thousand rupiah).
after which MUF filed an Execution Petition based on the fiduciary guarantee certificate.
No information is available regarding any further legal action through cassation.
9. PT Bank Syariah Indonesia Tbk.
10. PT Bank Syariah Indonesia Tbk.
Case Number:
404/Pdt.G/2013/PN.Jkt.Pst Case Number:
519/Pdt.G/2023/PN.Bdg
Parties:
Plaintiff: PT Atriumasta Sakti Parties:
Main Litigation or Lawsuit
Defendant: BSI (formerly BSM) Plaintiff: Sukmawati
Defendant I: Anton Mashary
Case Summary: Main Litigation or Lawsuit Defendant II: PT BSI
A lawsuit filed by PT Atriumasta Sakti, a financing customer, claiming that BSI failed Co-Defendant I: KPKNL
to comply with a Basyarnas (National Sharia Arbitration Board) decision, which had Co-Defendant II: Gina Riswara Koswara, SH
ordered BSI to return funds amounting to Rp878,791,366 to the plaintiff.
Case Summary:
1. The Central Jakarta District Court ruled that the case could not be accepted on the
This case concerns an opposition to an execution auction initiated by BSI. The plaintiff
grounds that the ruling had already been submitted for execution at the Central
Settlement Status argues that she has an agreement with the Director of PT Lucky Sakti (Anton Mashary/
Jakarta District Court, and thus, the plaintiff must await the execution.
Defendant I) regarding the plaintiff’s asset that was used as collateral at BSI.
2. The Jakarta High Court upheld the Central Jakarta District Court’s decision
1. The Bandung District Court ruled that it lacked jurisdiction over the case. In response,
Impact on the Company’s There is a risk of damages, but it is not material to BSI’s business operations
the plaintiff filed an appeal.
Condition (Risk) Settlement Status
2. The Bandung High Court affirmed the District Court’s decision, prompting the
Material: Rp9,441,701,946 plaintiff to pursue a cassation appeal
Lawsuit Value
Immaterial: Rp300,000,000,000
There is potential liability for damages, but it is not material to BSI’s business operations.
Impact on the Company’s
Imposed Sanction Liability for damages In this case, BSI’s position is strong, having won at both the District Court and High
Condition (Risk)
Court levels.
Material: Rp350,000,000,000
Lawsuit Value
Immaterial: Rp500,000,000,000
Imposed Sanction None
PT BANK MANDIRI (PERSERO) TBK 920 921 ANNUAL REPORT 2024
Page 183
CORPORATE GOVERNANCE
SIGNIFICANT LITIGATION SIGNIFICANT LITIGATION
10. PT Bank Syariah Indonesia Tbk. 12. PT Bank Syariah Indonesia Tbk.
District Court Decision, with the following ruling: Case Number:
1. Granted the objection of Defendant II; 601/Pdt.G/2024/PN.Jkt.Utr
2. Declared that the Bandung District Court does not have jurisdiction to examine
and decide on this case; Parties:
3. Ordered the Plaintiff to pay court costs amounting to Rp805,000 (eight hundred Plaintiff : Ronald Suwandri
and five thousand rupiah). Defendant : BSI
Main Litigation or Lawsuit
Co-Defendant I : PT Jaya Makmur Hasta
Court Decision Co-Defendant II : Paul Setiawan
High Court Decision, with the following ruling:
1. Accepted the appeal submitted by the Appellant’s Counsel, formerly the Plaintiff; Co-Defendant III : North Jakarta Land Office
2. Affirmed the decision of the Bandung District Court No. 519/Pdt.G/2023/PN Bdg,
dated May 30, 2024; Case Summary:
3. Ordered the Appellant, formerly the Plaintiff, to pay court costs at both levels of The lawsuit pertains to an objection against the auction of the plaintiff's assets
intended to settle obligations on behalf of PT Jaya Makmur Hasta.
the judiciary, with the appeal level costs amounting to Rp150,000 (one hundred
and fifty thousand rupiah). Settlement Status The case is currently under examination at the North Jakarta District Court.
There is a potential risk of damages, but it is not material to BSI’s business
Impact on the Company’s
operations.
11. PT Bank Syariah Indonesia Tbk. Condition (Risk)
Case Number:
Material damages: Rp10,000,000,000
655/Pdt.G/2024/PN.Tgr Lawsuit Value
Immaterial damages: Rp30,000,000,000
Parties: Imposed Sanction None
Plaintiff I : Enung Zauhar Insiah
Plaintiff II : Dessy Nur Fitriani Court Decision No court decision has been rendered yet (still in the evidentiary hearing stage).
Plaintiff III : Andri Taufik Ismail
Plaintiff IV : Annisa Nurul Hasanah
Main Litigation or Lawsuit
Plaintiff V : Syifa Noorlia Fatimah Litigation Involving the Board of Commissioners
Plaintiff VI : Ghyna Ade Noor Maya
Defendant I : BSI KCP Tangerang Jatiuwung (formerly BSM) and Board of Directors of Subsidiaries
Defendant II : Koperasi Sumber Insan Mandiri (KOPSIM)
Defendant III : Notary Siti Rohmah Caryana, SH Throughout 2024, no current members of the Boards of Directors or Commissioners of Bank Mandiri’s
Defendant IV : Notary Lilek Zaenah, SH
subsidiaries were involved in any legal issues, whether civil or criminal.
Case Summary:
The plaintiffs oppose the auction conducted by BSI on collateral owned by Disclosure of Administrative Sanctions from OJK to Subsidiaries
Koperasi Sumber Insan Mandiri (KOPSIM) and claim they never sold SHGB No. 222
land to KOPSIM (Defendant II).
In 2024, no material administrative sanctions were imposed by the OJK that could affect the business
Settlement Status Currently, the case is still under examination at the Tangerang District Court.
continuity of the subsidiaries. Furthermore, no administrative sanctions were issued against members of
Impact on the Company’s There is a potential risk of damages, but it is not material to BSI’s business the Boards of Directors or Commissioners of the subsidiaries.
Condition (Risk) operations.
Material damages: Rp20,700,000,000 Significant Cases of Each Subsidiary and Sub-Subsidiary
Lawsuit Value
Immaterial damages: Rp10,000,000,000
Imposed Sanction None From the aforementioned legal cases/issues, there are no significant legal cases/issues that impact the
Company’s operational activities. The details of cases that have been resolved/that have obtained
Court Decision No court decision has been rendered yet (still in the mediation process).
final and binding legal force in court are as follows:
PT BANK MANDIRI (PERSERO) TBK 922 923 ANNUAL REPORT 2024
Page 184
CORPORATE GOVERNANCE
SIGNIFICANT LITIGATION SIGNIFICANT LITIGATION
1. AXA Mandiri Financial Services 6. PT Mandiri Utama Finance (MUF)
Industrial Industrial
No. Litigation Civil No. Litigation Civil
Relations Relations
1. Cases/Litigation under settlement process 5 0 1. Cases/Litigation under settlement process 23 0
2. Resolved Cases/Litigation (has had permanent legal force) 10 0 2. Resolved Cases/Litigation (has had permanent legal force) 46 0
7. Mandiri Capital Indonesia
2. Mandiri Sekuritas
Industrial
No. Litigation Civil
Industrial Relations
No. Litigation Civil
Relations
1. Cases/Litigation under settlement process 0 0
1. Cases/Litigation under settlement process 0 0
2. Resolved Cases/Litigation (has had permanent legal force) 0 0
2. Resolved Cases/Litigation (has had permanent legal force) 0 0
8. Bank Syariah Indonesia
3. PT Mandiri Manajemen Investasi Industrial
No. Litigation Civil
Relations
Industrial 1. Cases/Litigation under settlement process 263 5
No. Litigation Civil
Relations
2. Resolved Cases/Litigation (has had permanent legal force) 148 0
1. Cases/Litigation under settlement process 0 0
2. Resolved Cases/Litigation (has had permanent legal force) 0 0 9. Mandiri International Remittance
4. PT Mandiri Tunas Finance (MTF) Industrial
No. Litigation Civil
Relations
Industrial 1. Cases/Litigation under settlement process 0 0
No. Litigation Civil
Relations
2. Resolved Cases/Litigation (has had permanent legal force) 0 0
1. Cases/Litigation under settlement process 24 0
2. Resolved Cases/Litigation (has had permanent legal force) 38 1
10. Bank Mandiri Europe Ltd.
5. Bank Mandiri Taspen
Industrial
No. Litigation Civil
Industrial Relations
No. Litigation Civil
Relations
1. Cases/Litigation under settlement process 0 0
1. Cases/Litigation under settlement process 0 0
2. Resolved Cases/Litigation (has had permanent legal force) 0 0
2. Resolved Cases/Litigation (has had permanent legal force) 5 0
PT BANK MANDIRI (PERSERO) TBK 924 925 ANNUAL REPORT 2024
Page 185
CORPORATE GOVERNANCE
INFORMATION ACCESS AND CODE OF CONDUCT
CORPORATE DATA
Bank Mandiri upholds the principle of transparency by ensuring
Bank Mandiri has established a Code of Conduct that outlines
shareholders and all stakeholders have access to timely and
the fundamental principles of personal and professional behavior
adequate information. Throughout 2024, the Bank provided
to guide the Company’s activities. The Code of Conduct
essential information and company data requiring public
applies to all employees, both contractual and permanent,
dissemination via various channels, including its corporate
as well as the Board of Commissioners and Board of Directors.
website (available in Indonesian and English). External access to
The implementation of the Code of Conduct aims to promote
corporate information and data is facilitated through multiple
professional, responsible, reasonable, ethical, and trustworthy
mediums such as the Bank’s official website, print media, internal
conduct in all business interactions.
communication forums, and other electronic media.
The public can transparently access financial and non-financial reports submitted by Bank Mandiri through The Company leverages the Code of Conduct as a guidance for instilling its core values and fostering
diverse channels, including mass media, the company website, public exposés, IDX Issuer Electronic a strong corporate culture. This commitment enhances the integrity of its personnel while supporting
Reporting Facilities, the OJK Electronic Reporting System, and the Ministry of SOEs Portal. These reports the principles of good corporate governance.
are made available promptly, comprehensively, and accurately, reflecting Bank Mandiri’s commitment
to effective information disclosure.
The Code of Conduct reflects Bank Mandiri’s dedication to maintaining high standards of business and
work ethics. It serves as a commitment to various stakeholders to uphold ethical practices across all
aspects of the Bank’s operations. The Code of Conduct applies to all personnel, including members of
the Board of Commissioners, Board of Directors, employees, and any individuals or institutions associated
with the Bank’s business activities. It governs not only business and work ethics but also the daily behavior
Corporate Secretary Website Call
of individuals within the organization in carrying out daily duties and official tasks, as well as in conducting
Muhammad Ashidiq Iswara www.bankmandiri.co.id 1400 (021) 5299 7777 business relations with clients, partners, and colleagues.
Plaza Mandiri Lt. 3
Jl. Jenderal Gatot Subroto Kav.
36-38 The Code of Conduct guidelines are implemented to ensure that any violations of the code of conduct
Jakarta 12190 Indonesia
Tel : 021 524 5299 by all members of the Bank’s management can be quickly detected and to prevent the development
Website : www.bankmandiri.co.id
Email : corporate.secretary@
of inappropriate relationships with clients or among Bank officials.
bankmandiri.co.id
Work ethics provide a detailed framework of the personal and professional behaviors expected from all
Bank Mandiri personnel, emphasizing integrity and respect. Business ethics, on the other hand, encompass
moral principles guiding individual conduct, the protection of the Bank’s assets, and business interactions
Head Office Address Contact Address with stakeholders. Together, these ethics establish standardized behaviors that must be upheld at every
level of the organization to ensure consistent adherence to the Bank’s values, vision, and mission.
Plaza Mandiri Contact Care
Jl. Jenderal Gatot Subroto Kav. Email : mandiricare@bankmandiri.
36-38
Jakarta 12190 Indonesia
co.id
Code of Conduct Basic Principles
INDONESIA Media Social
Tel : 62-21 5265045 facebook: https://id/facebook.
Fax : 62-21 5274477, 527557 com/officialbankmandiri/ The main points of Bank Mandiri’s code of ethics contain arrangements for work ethics and business
twitter: @bankmandiri ethics. The work ethic that regulates Bank Mandiri personnel’s behaviors covers the following aspects:
Instagram: @bankmandiri
PT BANK MANDIRI (PERSERO) TBK 926 927 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CODE OF CONDUCT CODE OF CONDUCT
A conflict of interest is a condition where Bank personnel, in carrying out their duties and Abuse of position and gratuities constitute actions contrary to laws and regulations, including
responsibilities, have interests outside their official duties, whether related to personal, family, but not limited to using authority for personal, family, or other related parties' interests, as well
or other parties' interests, which may lead to a loss of objectivity in decision-making and policy as soliciting or accepting gratuities (gifts or rewards) in any form, either directly or indirectly.
implementation. Therefore, all Bank personnel: Therefore, all Bank personnel:
1. Must avoid activities that may lead to conflicts of interest. If such situations are unavoidable, 1. Are prohibited from engaging in unlawful acts, including but not limited to abusing authority
they must report them to their immediate superior. and deriving benefits, directly or indirectly, from knowledge gained through the Bank’s
2. Are prohibited from approving and/or requesting approval for credit facilities, special business activities for personal, family, or other parties' gain, whether or not it harms the Bank.
interest rates, or other privileges for themselves, their families, companies in which they or 2. Are prohibited from soliciting, accepting, permitting, or agreeing to receive gratuities
their families have interests, and other parties related to them. (gifts or rewards) from other parties/third parties related to their position and contrary to
1 Conflict of interest 3. Are prohibited from working for other companies, whether as a director, employee, their duties under applicable laws and regulations. This includes soliciting or accepting,
consultant, or member of the board of commissioners, unless assigned or granted written permitting, or agreeing to receive gifts or rewards from third parties who have obtained
permission by the Bank’s Board of Directors. or are seeking to obtain:
4. Are prohibited from becoming the Bank’s partners, either directly or indirectly. a. Facilities from the Bank, such as credit facilities (cash loan and/or non-cash loan), or for
5. Are prohibited from using the Bank’s assets for personal, family, or other external parties’ the purchase or discounting of drafts, promissory notes, checks, and other commercial
interests. papers or obligations, or other facilities related to the Bank's operational activities.
6. In conducting securities transactions, foreign exchange trading, precious metals, derivative b. Work related to the procurement of goods or services from the Bank. (Types of gratuities
Misuse of Position
transactions, and other goods for personal interests, such transactions are only allowed if 3 and Grafitication and reporting mechanisms are regulated separately.)
there is no conflict of interest, violation of insider trading regulations by the Capital Market 3. Are prohibited from accepting gifts of any kind during religious holidays from customers,
Authority, or other applicable regulations. partners, or other parties that may create potential conflicts of interest.
4. In cases where customers, partners, or other parties provide gifts in the form of items or other
Confidentiality refers to all information or data that must be kept confidential in accordance means on special occasions, such as weddings, bereavements, etc., if:
with applicable laws and regulations as well as the Bank's internal policies. Therefore, all Bank a. Accepting such gifts is believed to have negative impacts and influences the Bank's
personnel: decisions, and
1. Must understand and maintain the confidentiality of all information, whether related to b. The value of the gift is deemed unreasonable, Bank employees receiving such gifts must
customers or other matters, ensuring its use is solely for the Bank's interests in compliance immediately return them with a polite explanation.
with applicable regulations. 5. If, for any reason, returning gifts as mentioned above is difficult, Bank employees who receive
2. Are prohibited from using or disclosing information to external parties regarding: such gratuities must report it to their superior for further action per applicable regulations.
a. Customer information or data, as well as other data required to be kept confidential 6. If customers, partners, or other parties provide promotional items, as long as accepting
under applicable laws and regulations. such promotional items is believed not to have a negative impact or influence the Bank's
Confidentiality of
2 Information b. The Bank's activities with the Government of the Republic of Indonesia. decisions, employees may accept the promotional items.
c. The Bank's internal policies and work procedures. 7. In the procurement of goods and services from third parties for the Bank's official needs, Bank
d. Information Systems Management, Data, and Reports. personnel must strive to obtain the best price. Any discounts obtained must benefit the Bank.
e. Employee data, whether active or inactive.
8. Are prohibited from using their position to borrow or incur debt from customers.
f. The Bank's business activities, including those with customers and partners, unless approved
by authorized Bank officials or mandated by applicable laws.
To prevent misuse, the dissemination of customer information within the Bank's internal
environment must be carried out cautiously and only with relevant parties.
The obligation to safeguard specific confidential matters remains binding on former Bank
employees.
PT BANK MANDIRI (PERSERO) TBK 928 929 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CODE OF CONDUCT CODE OF CONDUCT
Insider Conduct refers to actions by Bank employees who exploit information regarding the Business ethics are moral principles related to Individual Behaviour, Protection of Bank Property, and the
Bank's financial condition, planned activities, and/or other material information that has not Conduct of Banking Business, serving as the foundation for the behaviour of the Bank’s management
been made public, which is reasonably suspected to influence the decisions of investors or
shareholders (insider information) for the purpose of trading stocks or other securities (such as in carrying out business activities, which consist of:
bonds or stock options). Therefore, all Bank personnel:
1. If possessing insider information, are prohibited from using such information for personal
gain, for their family, or for third parties by: 1. Personal Integrity
a. Influencing customers, individuals, or institutions to conduct transactions with the Bank. Every member of the Bank:
4 Insider Conduct b. Disseminating confidential information to customers, individuals, or institutions. a. Upholds moral values, maintains self-respect, and demonstrates strong discipline.
b. Preserves personal integrity in accordance with applicable rules, regulations, policies,
2. Are prohibited from using insider information to buy or trade securities unless the information
and systems.
has been made widely available to the public.
c. Commits to maintaining the Bank's image and reputation.
3. Are prohibited from abusing their position to gain direct or indirect benefits for themselves,
d. Acts and behaves in alignment with a pure conscience.
their family members, or other parties, and/or influencing decision-making processes related
e. Conducts themselves honorably and responsibly, remaining free from influences that
to themselves. could compromise objectivity in performing duties or cause the Bank to lose business
4. In making decisions to sell or purchase the Bank’s assets and other services, must prioritize Individual
1 Conduct or its reputation.
the Bank's interests without being influenced by Insiders. f. Avoids activities that may lead to conflicts of interest.
g. Refrains from actions that could weaken or undermine the integrity of Indonesia's banking
The integrity and accuracy of Bank data refer to a condition where all data/documents/
system.
transaction records of the Bank must be presented correctly and accurately and must be
2. Discriminatory Treatment/Actions
accountable. Therefore, all Bank personnel:
Every member of the Bank:
1. Are prohibited from recording and/or altering and/or deleting records with the intent to
Bank Data Integrity a. Respects human rights.
5 and Accuracy obscure transactions/information.
b. Prevents all forms of discriminatory practices.
2. Are prohibited from manipulating documents.
3. Harassment
Every member of the Bank is required to avoid any actions that violate public order and morality.
Corrections to data, including modifications or deletions, are only permitted based on the
authorization of an authorized officer in accordance with procedures established by the Bank. 1. Bank Assets
Every member of the Bank:
The integrity of the banking system is a condition where all levels of the Bank uphold the integrity
a. Maintains and protects all Bank assets, both tangible and intangible.
of the banking system by being vigilant, self-aware, and avoiding the involvement of the Bank
b. Uses Bank assets solely for activities related to the Bank's interests.
Banking System in criminal activities in the financial and banking sectors. Therefore, all Bank employees:
6 Integrity 1. Must be alert to unusual and suspicious transactions.
c. Utilizes Bank assets responsibly, ensuring they are used appropriately for their intended
purposes.
2. Must take preventive measures to detect accounts suspected of being used for money 2. Confidential Information Protection
laundering, terrorism financing, corruption, and other criminal activities. a. Every member of the Bank:
Protection of Bank
In conducting its business and operations, the Bank ensures alignment between economic, 2 Assets b. Protects valuable and confidential information from loss, misuse, disclosure, and theft.
c. Does not disseminate reports or information about the Bank that is confidential in nature.
social, and environmental aspects, which are crucial factors in achieving corporate progress and
sustainability. This creates a condition where the Bank not only excels in financial performance 3. Bank Intellectual Property
(profit) but is also recognized as an entity that contributes to societal well-being (people) and Every Bank employee:
environmental preservation (planet). a. Safeguards the Bank's intellectual property.
Therefore, all Bank employees: b. Dedicates their competencies for the Bank's benefit as part of its intellectual property.
Sustainable 4. Recording and Reporting
7 Finance 1. Serve a role in contributing to sustainable development, environmental conservation, and
Every Bank employee is responsible for the accuracy and completeness of records and
societal well-being.
reports presented.
2. Are required to consider the potential negative impacts on economic, social, and
environmental conditions arising from any policy enacted.
3. Must assess and account for social and environmental risks in every decision-making process.
4. Are prohibited from engaging in partnerships or business relations with parties that have
the potential to harm the environment.
PT BANK MANDIRI (PERSERO) TBK 930 931 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CODE OF CONDUCT CODE OF CONDUCT
1. Misrepresentation In order to implement RWP principles, all levels of to feel intimidated, humiliated, offended,
Every member of the Bank representing the Bank: the Bank must respect equality and differences demeaned, or embarrassed. Such behavior
a. Acts in accordance with their duties, responsibilities, and authority when interacting with
third parties. (prohibited from behaving/discriminating), and results in difficulty performing tasks or creates
b. Provides accurate information, documents, and reports in compliance with applicable avoid disrespectful behavior, including but not a perception of working in a non-conducive
regulations. limited to behavior that will offend, intimidate, corporate environment, potentially posing risks
c. Avoids actions that may cause misunderstandings by others.
2. Relationships with Business Partners humiliate others, and/or various forms of to security, health, and safety.
a. Every member of the Bank, when interacting with business partners: harassment, bullying and other forms of violence
b. Prioritizes the Bank's interests. that have the potential to degrade human value The Head of Work Unit has the role, duty, and
c. Prevents corruption, collusion, nepotism, and negative perceptions of the Bank.
d. Adheres to principles of professionalism and fairness, grounded in good faith. and dignity. responsibility to realize and maintain a harmonious,
Bank Business 3. Behavior in Competition (We Compete Fairly) inclusive, conducive and productive work
3 Operations Every member of the Bank is responsible for fostering and maintaining healthy competition All members of the Bank are prohibited from environment in their respective work units
in conducting business.
engaging in the following actions, including but
4. Relationships with Other Organizations
Every member of the Bank: not limited to: Environment, health and safety
a. Engages in business contacts with other organizations, including competitors, based on 1. Discriminatory Actions/Behavior: Engaging
mutually beneficial principles, particularly for the Bank.
in any acts of distinction, marginalization, Bank Mandiri is committed to fostering a
b. Avoids any improper collaborations or alliances with other parties.
5. Obtaining and Using Third-Party Information** restriction, and/or exclusion, whether directly sustainable, safe, and inclusive environment.
Every Bank employee avoids improper methods of obtaining confidential information from or indirectly, based on religion, ethnicity, race, Our principles guide responsible operations while
third parties or competitors. ethnic group, affiliation, social group, social safeguarding employee well-being and promoting
6. Relationships with Regulators
Every Bank employee upholds ethical principles and adheres to applicable regulations in status (including marital and economic status), environmental stewardship.
fostering relationships with regulators. gender, language, political preference, or
disability, which have the effect or purpose 1. Committed to environmental responsibility by
of reducing or eliminating the recognition, embedding ESG standards, supporting green
Fair Competition Promoting Equality and Preventing exercise, or enjoyment of human rights and technologies, setting Net Zero Emission targets,
Bank Mandiri is committed to upholding Fair Discrimination in the Workplace fundamental freedoms. Such actions result in and prioritizing sustainable financing with robust
Competition in all business activities. unequal opportunities or differential treatment frameworks like Environmental and Social Risk
1. We do not agree or cooperate with Respectful Workplace Policy (RWP) is a policy of individuals or groups in company activities Management (ESRM).
competitors, suppliers, or customers in ways on a safe work environment, respecting and and social interactions within the workplace. 2. Promoting health and well-being by providing
that could restrict competition or distort the protecting human value and dignity, promoting 2. Acts/Behaviors of Violence: Engaging in comprehensive health insurance, social
market. mutual respect, free from discrimination, exclusion any actions, deeds, or behaviors, including security, and post-retirement support, ensuring
2. We do not supply, obtain, or exchange or restrictions, bullying and harassment, as well as threats or gestures indicating intent to act, equal access to care, fostering a safe and
information that could limit competition or various other forms of violence both mental and coercion, or arbitrary deprivation against inclusive workplace, and enhancing wellness
create unfair advantages. physical for all levels of the Bank including parties others in the workplace, whether occurring through on-site facilities, trusted providers, and
3. We do not abuse a dominant position in the related to the Bank. publicly or privately, that may cause physical, proactive programs.
market to eliminate competitors or manipulate psychological, sexual, or economic harm, 3. Ensuring safety and business continuity by
market conditions unfairly. RWP is structured to create a harmonious, inclusive, damage, or suffering. proactively managing risks, conducting regular
conducive and productive work environment so 3. Acts/Behaviors of Harassment: Engaging in any training and simulations, implementing robust
as to foster the Bank’s business sustainability and attitudes, words, actions, deeds, behaviors, or response strategies, and maintaining a secure
uphold Human Rights. gestures, whether in the workplace or through environment through stringent safety protocols
various communication media, that violate and preparedness plans.
laws or human rights regulations. These actions
are intended to intimidate and negatively
impact physical, psychological/mental, sexual,
or economic aspects, causing individuals
PT BANK MANDIRI (PERSERO) TBK 932 933 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CODE OF CONDUCT CODE OF CONDUCT
Environmental Responsibility Compliance to Code of Conduct Code of Conduct Implementation out by all Board of Commissioners, Directors,
and Enforcement and Executives of Bank Mandiri in an effort to
1. Embedding Environmental, Social, and Bank Mandiri enforces a robust Code of Conduct implement gratuity control. All Bank Mandiri
Governance (ESG) standards into operations to that establishes fundamental principles for Bank Mandiri ensures the effective implementation employees also sign the Integrity Pact for the
minimize environmental impacts and promote personal and professional behavior across the and enforcement of its Code of Conduct application of gratuities every 1 (one) year.
sustainability. organization. The Code of Conduct applies by providing employees with a transparent
2. Supporting green technologies and setting uniformly to all employees, including contractual mechanism to report alleged violations. Employees 5. Awareness Program
targets for Net Zero Emissions. and permanent staff, as well as members of the can submit reports through a whistleblowing New Bank Mandiri employees will get the Bank
3. Prioritizing financing for environmentally Board of Commissioners and Board of Directors. system known as the Letter to CEO (LTC). Proven Mandiri Code of Conduct induction program
responsible projects and implementing violations of the Code of Conduct are subject called the jump start program, as well as
frameworks like ESRM to mitigate risks. Compliance with the Code of Conduct is essential to appropriate sanctions, in line with applicable continuous and consistent policy socialization.
to fostering a culture of integrity, professionalism, regulations.
Health and Well-being accountability, and trustworthiness. It ensures that Types of Sanctions for Code
all employees adhere to ethical standards in their Efforts to uphold and reinforce compliance with of Conduct Violations
1. Providing equitable health insurance, social interactions, both internally with colleagues and the Code of Conduct are carried out with a strong
security, and life protection for employees and externally with business partners. By upholding sense of commitment and responsibility. These Sanctions for violations of the Code of Conduct at
their families, including post-retirement support. the Code of Conduct, Bank Mandiri aims to efforts include the following: Bank Mandiri are classified into three categories:
2. Ensuring equal access to health services while maintain consistent, responsible, and fair practices minor, moderate, and severe. Each violation
fostering a safe, respectful, and discrimination- throughout its operations, strengthening the 1. Statement of Compliance with the Bank Mandiri is addressed in accordance with the Bank’s
free work environment. foundation of good corporate governance. Code of Conduct Employee Discipline Regulations, ensuring that
3. Offering on-site health facilities, trusted provider Bank Mandiri Personnel are required to read, the response is proportionate to the severity of
partnerships, and proactive wellness programs Dissemination of the understand well and are required to sign a the offense. In addition, violations that fall under
to enhance employee well-being. Code of Conduct “Statement of Compliance with the Bank to the criminal law are subject to legal sanctions as
4. Supporting employees throughout their careers the Code of Conduct”. stipulated in prevailing laws and regulations.
and beyond through retirement benefits and The code of conduct has been communicated
continued care initiatives. and socialized to the Board of Commissioners 2. Commitment of Management and Entire Bank Reporting/Complaint of Code of Ethics Violations
and its supporting elements, Directors, executives Mandiri Employees Bank Mandiri provides an integrated reporting
Safety Practices one level below the Board of Directors and all Management’s commitment and entire mechanism involving an independent third party
1. Proactively identifying and managing risks employees, including through: employees of Bank Mandiri to not receive to follow up on reports to the CEO, including those
to safeguard employees, customers, and 1. Company Website. money and/or items of gratuity and/or gifts related to violations of the Code of Ethics. Any
operations. 2. Email administrator delivered to all employees related to their obligations or duties are party who sees, hears, knows, or experiences
2. Ensuring readiness through structured plans, of the Company. published through the mass media and the actions that violate the Code of Ethics can report
regular training, and simulations. 3. At the time of the signing of the collective labor Company’s website. such violations through the Whistleblowing System -
3. Coordinating swift and reliable responses to agreement carried out between the union of Letter to CEO (WBS-LTC) via the following channels:
maintain safety and operational continuity. the Company and the management of the 3. Annual Disclosure of Conflict of Interest
4. Implementing systems and strategies to sustain Company. Bank Mandiri personnel are required to make 1. Website:
business operations during disruptions. 4. Standing banners, flyers and other advertising annual disclosures related to conflicts of interest • https://whistleblowing.tips/wbs/@bmri-
5. Upholding a secure and supportive environment media in the Company’s office area. each year, and each work unit is required to lettertoceo
through consistent maintenance, inspection, submit a transaction/decision report containing • https://www.bankmandiri.co.id/web/
and adherence to safety protocols. In addition, the code of conduct can also be a conflict of interest every quarter. gcg/whistleblowing
accessed at any time by all employees of Bank 2. E-mail: bmri-lettertoceo@rsm.id
Mandiri through the Bank Mandiri portal called the 4. Integrity Pact 3. SMS / WA: 0811-900 7777
Knowledge Management System (KMS). The integrity pact is signed by executives with 4. Mailbox : PO BOX 1007 JKS 12007
authority and all partners/vendors of Bank
Mandiri who are involved in the process of
lending, procurement of goods and services,
and accreditation of partners. In addition, the
signing of the Annual Integrity Pact is carried
PT BANK MANDIRI (PERSERO) TBK 934 935 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CODE OF CONDUCT
ANTI-CORRUPTION PROGRAM
Each report received will be handled by an independent consultant who will analyze the report and
request further details from the whistleblower before forwarding it to the Bank. The Bank will then follow Bank Mandiri is committed to fostering a culture of anti-
up on the complaint in accordance with applicable regulations.
corruption and anti-bribery throughout the organization. This
Types of Sanctions for Code of Conduct Violation commitment is realized by embedding corporate core values
and implementing robust regulations and policies aimed at
Types of Violations Sanctions preventing corruption. These include internal control policies,
Minor Sanctions
• First Written Admonition Employee Discipline Regulations, the Code of Conduct, and
• Second Written Admonition Business Ethics. The Bank also integrates anti-corruption efforts
Moderate Sanctions into its corporate culture by instilling integrity as a core value
• First Written Warning
• Second Written Warning across all levels of the organization, ensuring that ethical
Severe Sanctions behavior is consistently practiced and reinforced.
• Firm and Final Written Warning
• Termination/Dismissal of Employment
The actions taken by Bank Mandiri to address issues As part of the fight against corruption, on 4
Total Violations of Code of Conduct of corruption practices, specifically in the Code of November 2014, Bank Mandiri signed a joint
In 2024, a total 1,043 violations of the code of conduct was recorded with the following details: Conduct, have been regulated as follows: commitment with the Corruption Eradication
1. Comply with external and internal regulations Commission (KPK) regarding the Integrated
2. Prohibit all levels of the Bank from requesting or Prevention Commitment.
Types of Sanctions 2024 2023 2022 2021
receiving, agreeing to receive a gift or reward
First Written Admonition 206 155 134 112 from a third party that obtains or seeks to obtain As an implementation of the commitment, Bank
Second Written Admonition 85 54 62 26 facilities from the Company in the form of a Mandiri has done the following:
“cash loan and non-cash loan” facility, or in 1. Established a gratuity Control Unit which is
First Written Warning 128 55 69 47
order to purchase or discount letters notes, part of the Compliance unit as coordinator
Second Written Warning 89 10 19 29 promissory notes, checks and trade papers or of gratuity control at Bank Mandiri.
other proof of liability, or other facilities related 2. Issued provisions regarding the gratuity control
Firm and Final Written Warning 23 10 11 14
to the Bank’s operations and those related to program within the Bank Mandiri, which
Termination of Employment 512 42 41 50 the procurement of goods and services from every year or according to the needs of the
Total 1.043 326 336 278 the Bank. Company are continually refined in line with
3. Prohibition to all levels of the Bank in misusing the development of the Company and/or
their authority and taking advantage both fulfilment of the laws and regulations and lastly
The number of violations of the code of ethics based on the categories of sanctions provided are as directly and indirectly from the knowledge as refined in 2024.
follows: obtained from the Company’s business 3. Conduct dissemination of the gratuity control
activities to: program to all levels of Bank Mandiri and the
Types of Sanctions 2024 2023 2022 2021 a. Personal advantage Bank’s stakeholders.
b. Benefits for family members
Minor 291 209 196 138
c. Benefits for other parties
Moderate 217 65 88 76 4. A prohibition for all Bank personnel from
providing gratuities related to their position
Severe 535 52 52 64
and contrary to their obligations or duties to
Total 1,043 326 336 278 Civil Servants or State Officials.
5. Imposition of sanctions ranging from mild to
severe for violators of this prohibition.
PT BANK MANDIRI (PERSERO) TBK 936 937 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
GRATIFICATION POLICY GRATIFICATION POLICY
Gratification Control Management
The Organization Structure of Gratification Control Unit (UPG) is managed by the Compliance Unit,
namely the Compliance & AML-CFT Group. The UPG is established according to the Board of Directors
Bank Mandiri recognizes the importance of controlling Decree No. KEP.DIR/64/2021 dated 8 December 2021, and renewed by the Board of Directors Decree
No. KEP.DIR/64/2021 dated 8 December 2021. The UPG functions to control gratuities within Bank Mandiri,
gratification to ensure the company’s operations adhere which in carrying out their duties are assisted Regional Business Control (RBC) – Anti Money. Laundering
to business principles that uphold the value of integrity. This Officer (AMLO).
control mechanism is a crucial part of embedding the values
of Good Governance within the Bank for all employees, driving Gratification Reporting Mechanism
behavior based on ethics and responsibility in daily interactions
with customers, vendors, partners, and other stakeholders. In Bank Mandiri has a gratification reporting mechanism that is adjusted to the KPK reporting mechanism,
with the following charts:
addition, this mechanism safeguards the organization from
actions that violate the principles of gratification prohibition 1a
while strengthening ethical and sustainable business practices. Report submitted directly to KPK through GOL KPK (copy to UPG)
4
Bank Mandiri has established an Operating 5. Commitment to fulfil the requirements of Anti-
Technical Guideline for Gratification Control that Bribery Management System; 3
stipulates the prohibition on receiving gratuities 6. Promote the improvement of anti-bribery 1b Review & Verification
Login/Submit
for all employees. The Bank remains committed awareness to related stakeholders;
to continuously enhancing the effectiveness of 7. Carry out sustainable improvement principles
Status Check
its gratification control measures, ensuring they in the Anti-Bribery Management System;
align with evolving standards and best practices 8. Provide responsibility, authority, and UPG
Reporter
for the Bank’s good governance. independency to Anti-Bribery Compliance
Functions;
Anti-Bribery Management System 9. Sanctions to the violators of the rules in the 2
Anti-Bribery Management System. Email Notification
To continuously foster Gratification Control 5
program, specifically on anti-bribery that in line Bank Mandiri has received ISO 37001:2016 Upload Gratification Determination Letter
6
with the ISO 37001:2016 Standard of Anti-Bribery Certificate of Anti-Bribery Management System for Gratification Determination Letter
Management System, Bank Mandiri has stipulated the scope of Procurement & Vendor Management
the following matters: since 10 August 2020 and addition of Internal Audit
Process scope, thereby it changed to become
1. Prohibits bribery practices and its kinds in the Procurement, Vendor Management and Internal Socialization of Gratification Policy
company’s environment; Audit Process since 20 September 2022. The
2. Compliance with laws and regulations and updated ISO 37001:2016 Anti-Bribery Management Socialization related to gratification control was carried out continuously to all levels of organization to
other prevailing rules related to anti-bribery; System certificate with the scope of Procurement, increase awareness where in its implementation the UPG coordinated with RBC-AMLO. The socialization
3. Align the anti-bribery policies with the Vendor Management and Internal Audit Process is carried out directly to the Working Units at Head Office, Regional Offices, Branch Offices and through
company’s objectives; was obtained on 13 October 2023. regular ODP/SDP/BBMC.
4. Corporate governance that fosters the
achievement of anti-bribery goals; Throughout 2024, Bank Mandiri conducted socialization sessions for employees, third parties (via vendor
meetings), and received benchmarking visits from other companies in person.
PT BANK MANDIRI (PERSERO) TBK 938 939 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
GRATIFICATION POLICY
INTERNAL FRAUD
Other media used in disseminating gratification Gratification Reports In 2024
control policies are:
1. Installation of Gratification Control Posters on Bank Mandiri employees who accept/reject
email blasts, screen savers, home pages of gratuities must report their receipt/rejection directly
internal websites of Bank Mandiri employees, to the KPK through the GOL application (Online Bank Mandiri is committed to upholding the highest standards
Mandiri Magazine, display of gratification Gratification) with the http://gol.kpk.go.id address
control videos in the elevators of Bank or UPG through the Mandiri Online Gratification
of integrity and accountability by implementing a robust Anti-
Mandiri office buildings, as well as displays of application (GO Mandiri) with the web address of Fraud Strategy. Built on the pillars of prevention; detection;
gratification items on the display cabinet of https://ipa.corp.bankmandiri.co.id/GOMandiri/. investigation, reporting, sanctions and legal processes; and
gratuities in the south lobby of Plaza Mandiri.
monitoring, evaluation and follow-up, this strategy serves as
2. Invite all Bank Mandiri customers/vendors Throughout 2024, the Gratification Control Unit
not to provide gratuities related to religious (UPG) received a total of 80 reports on the receipt/ a cornerstone of the Bank’s fraud control system. Anti-Fraud
celebrations through the media of national rejection of gratuities. The reported gratuities Strategy is part of Bank Mandiri’s fraud control system in order to
newspapers and Bank Mandiri’s social media included bribes, food/beverages, honorariums
reduce the potential for fraud.
(Bank Mandiri’s Instagram Story, Twitter, and related to official duties, as well as goods and/or
Facebook), as well as Memorandums and official facilities.
Letters to the Board of Commissioners, Directors
and Employees of Bank Mandiri at the Head
Office and Regionals and Subsidiaries.
Anti-Fraud Strategy Implementation a. Anti-Fraud Awareness, such as socializing
the Anti-Fraud Statement, Employee
Bank Mandiri has implemented its Anti-Fraud Awareness Program, and Customer
Strategy in accordance with OJK Regulation No. Awareness Program. Employees are trained,
12 of 2024 concerning the Implementation of Anti- socialized, and made aware of fraud
Fraud Strategies for Financial Services Institutions. awareness through internal media channels
of the bank that reach all employees,
As part of its commitment to strengthening internal as well as being required to take block
controls, the Bank continuously enhances its leave. The Customer Awareness Program
policies and provisions to align with best practices is implemented by utilizing social media
and regulatory standards. These improvements effectively, periodically, and dynamically.
extend to various operational policies, including b. Vulnerability Identifications, such as the
Standard Operating Procedures (SOP), Technical application of Risk Management principles
Operational Instructions (PTO), and other internal where all policies and procedures are
regulations, ensuring a robust and adaptive designed while observing the internal
framework for fraud prevention and control. control as well as GCG and Compliance
principles. Employee’s works according to
Bank Mandiri’s Anti-Fraud Strategy regulates 4 their authority and responsibility is stated
pillars, as follows: in each of their descriptions, and signed
1. Pillar 1: Prevention by the employee concerned. In addition,
the Annual Disclosure was signed by all
The responsibility of all levels of the Bank (work employees at the beginning of the year.
units) and part of the Fraud Control System to
reduce the potential of fraud. The programs
of this pillar include:
PT BANK MANDIRI (PERSERO) TBK 940 941 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
INTERNAL FRAUD
PREVENTION OF INSIDER
TRADING
c. Know Your Employee (KYE) is a principle applied by the Bank to know each employee well, both
in terms of ability and personality. KYE is carried out through the selection of candidates as well
as monitoring the character and lifestyle of employees.
2. Pillar 2: Detection Bank Mandiri is committed to maintaining integrity and
The responsibility of all units as first line, second line, and third line of defense and is part of the fraud
compliance in all aspects of its operations. To ensure ethical
control system in order to identify and identify fraud in the bank business activities. The programs
implemented by Bank Mandiri in this pillar include: and lawful behavior, the Bank has implemented a robust
a. Whistleblowing System-Letter to CEO, which has been carried out and managed by an independent Insider Trading Policy, which governs securities and financial
party to minimize conflicts of interest and provide a sense of security to the whistleblowers.
transactions by executives. This policy ensures that all activities
b. Fraud Detection System, which has been implemented to support bank detection activities,
including transactional and non-transactional fraud. are free from conflicts of interest, align with Insider Trading
c. Surprise Audit, which is prioritized for business units that are high-risk or prone to fraud. regulations set by the Capital Market Authority, and comply with
d. Surveillance System, which is aimed at monitoring and testing the effectiveness of the internal
relevant laws and regulations.
control system (including the fraud control system).
3. Pillar 3: Investigation, Reporting, Sanctions and Legal Processes
Part of the Fraud Control System in fraud handling via investigations and the results are reported to
the President Director, Board of Commissioners, and Regulators, including proposals of sanctions The Corporate Secretary Standard Guidelines 4. The Board of Directors and the Board of
and legal processes for the perpetrators. To strengthen the function of this Pillar, the authority to stipulates the Insider Trading actions as stated in Commissioners and parties due to their
carry out investigations and the imposition of sanctions has been delegated to each region so as to Chapter III No. 5 letter d, which are: positions, professions/relationships with the Bank
accelerate case handling process and the recovery. 1. The insiders who have insider information, that carries out insider trading are accountable
such as information about the Bank’s financial in accordance with prevailing regulations.
4. Pillar 4: Monitoring, Evaluation and Follow-up situation, Bank activity plans and/or other 5. Annual Disclosure/Annual Statement includes
Part of the Fraud Control System to monitor the follow-up to the results of investigations and evaluations unpublished material information which may a prohibition on insider trading. The obligation
of fraud incidents, to improve on weaknesses and strengthen the Internal Control System to prevent be expected to influence the decisions of for the Bank’s executive to provide an annual
the recurrence of fraud due to similar weaknesses. Reports to the President Director and the Board investors or shareholders, are prohibited to statement is regulated in the code of conduct
of Commissioners are carried out in an orderly manner to monitor the predetermined follow-up list. buying and/or selling the Bank shares. and/or Human Resources Guidelines Standard.
2. The insiders who have insider information are
Total Fraud As of 31 December 2024 prohibited from influencing any party including In 2024, there were no insider trading occurred
Frauds Committed (Internal) the Insider’s family to make a purchase or sale in Bank Mandiri.
of shares.
Members of BOC & Non-Permanent 3. The insiders other than the Board of Directors
Internal Fraud in 1 Year Permanent Employees
BOD Employees and Board of Commissioners who commit
2024 2023 2024 2023 2024 2023 violations as stipulated above and proven to
conduct transactions and/or provide insider
Total Fraud - - 45 49 27 39
information will be subject to disciplinary
Resolved - - 45 49 27 39 sanctions as stipulated in the Human Resources
In resolving process internally - - - - - - Guidelines Standard.
Not resolved - - - - - -
Followed up through legal - - - 1 - 1
processes
PT BANK MANDIRI (PERSERO) TBK 942 943 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
WHISTLEBLOWING SYSTEM: WHISTLEBLOWING SYSTEM:
LETTER TO CEO
• WBS-LTC management involves independent parties
• The reporting party comes from internal or external parties
• The whistleblower can provide full identity or anonymous (identity is only known to
2021 independent parties)
• Media reporting: SMS/WA, email, website and mail
• Broader WBS-LTC reports include fraud/indication, non-fraud reports and inputs/ideas for
To maintain and enhance the Bank’s reputation and in line with business process improvement
the second pillar of the Anti-Fraud Strategy (SAF), the Detection • Bank Mandiri's cooperation agreement (PKS) with KPK No. 83 of 2021, No. Dir.PKS/6/2021
dated 2 March 2021 concerning the handling of complaints in an effort to eradicate
Pillar, Bank Mandiri has established a Whistleblowing System 2022 criminal acts of corruption signed by the Director of Compliance & Human Resources
(WBS). This mechanism, known as the Whistleblowing System • Strengthening the implementation of the LTC WBS program for members of financial
conglomerates
- Letter to CEO (WBS-LTC), serves as a medium for reporting Bank Mandiri has been able to access the KPK Whistleblowing System (KWS) application to
2023
suspected violations. WBS-LTC aims to detect indications or report Corruption Crimes (TPK)
acts of fraud and/or non-fraud, foster awareness among all Bank Mandiri has renewed the Secure Socket Layer (SSL) for the Whistleblowing System for
2024 Corruption Crimes (WBSTPK) to ensure secure access to the Whistleblowing System application
employees, and enhance the Bank’s reputation in the eyes of of the Corruption Eradication Commission (KPK).
stakeholders.
Purposes and Objectives of WBS-LTC 1. Be Independent and professional.
2. Minimize the risk of conflict of interest.
The WBS-LTC program as one of the Anti-Fraud 3. Provide a sense of security for the whistleblower.
Strategy (SAF) programs, aims to: 4. Increase stakeholder trust in WBS-LTC
1. Detect indications or acts of fraud and/or non- management.
fraud that may harm customers, the Bank, or 5. The whistleblower can monitor the status of
INDEPENDENT PARTY MANAGEMENT OF WBS-LTC other parties through reports submitted by the follow-up to the WBS-LTC report being
employees or external parties. Reports can submitted.
To ensure confidentiality and trust in the reporting process, the reception and administration of WBS- be submitted with clear identification or
LTC reports are managed by an independent third party. This independent management creates a anonymously, followed by investigations or Reporting Media
safe environment, encouraging employees and stakeholders to report indications or acts of fraud other appropriate actions.
and/or non-fraud. The types of fraud that can be reported through WBS-LTC include corruption, asset 2. Promote awareness and care among all Bank Mandiri has provided reporting media for
misappropriation, financial statement fraud, deception, disclosure of confidential information, and other employees to actively safeguard their work acts or indications of fraud and/or non-fraud that
actions that can be classified as fraud in accordance with applicable laws and regulations. units from losses due to indications or acts of can harm the customers and Bank Mandiri as
fraud and/or non-fraud, thereby improving the follows:
quality of supervision and fostering a stronger
Development of WBS-LTC sense of ownership among employees.
Website:
3. Enhance the Bank’s reputation among https://bmri-wbsltc.tipoffs.info/
The development and enhancement of WBS-LTC are carried out continuously to improve the effectiveness of stakeholders, particularly in the context of
its implementation. As of 2024, enhancements have also been made, with details as follows: corporate governance, by showcasing a Email:
robust anti-fraud system, thereby elevating bmri-wbsltc@tipoffs.info
• An identity of the whistleblower is a must the Bank’s image.
Surat:
• For employees only PO BOX 1007 JKS 12007
2019
• Media only through mail, email and SMS
• WBS-LTC is managed by internal parties
WBS-LTC Management SMS dan WA:
• It is allowed not to include the identity of the whistleblower 0811-900-7777
• Vendors can report The management of WBS-LTC engages the
2020 • Media Reporting plus WBS-LTC website
• WBS-LTC reports include fraud reports/indications of fraud
independent third party, which aims, among
• WBS-LTC is managed by internal parties others, to:
PT BANK MANDIRI (PERSERO) TBK 944 945 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
WHISTLEBLOWING SYSTEM: WHISTLEBLOWING SYSTEM:
Confidentiality of Whistleblowers c. Fraudulent financial reporting Information:
d. Fraud 1. The whistleblower submits a WBS-LTC report through the website, email, WhatsApp & SMS or PO BOX
As Bank Mandiri’s commitment to maintaining e. Disclosure of confidential information Letter to Third Parties.
the confidentiality of reporting data, the Bank f. Other actions equated to fraud in a. Third Parties request information, documents or supporting evidence to the Whistleblower if the
provides: accordance with prevailing laws and reporting has not met the 4W1H principle.
1. Guarantee on the confidentiality of the regulations b. The whistleblower completes the information.
whistleblower identity. 2. Third Party delivers WBS-LTC report to Compliance & AML – CFT Group.
2. Guarantee for the confidentiality of the 2. Non-Fraud, which includes actions other than 3. Compliance & AML – CFT Group analyzes WBS-LTC reports and forwards them to the relevant Work
contents of the report submitted by the fraud, such as: Units (HCEOM or SIV) according to the classification of report types.
whistleblower. a. Violations of the Code of Conduct, Business 4. Each Work Unit that follows up on the WBS-LTC report, submits the results of the follow-up to Compliance
Ethics, Respectful Workplace Policy (RWP), & AML – CFT Group.
Protection for Whistleblowers or implementation of other employment 5. Compliance & AML – CFT Group then submits it to a Third Party.
regulations. 6. The Third Party will inform the results to the Whistleblower.
Protection of Employees who submit reports b. Employee complaints, customer/non-
containing information related to disciplinary customer complaints, and/or ideas/ WBS-LTC Handling Results
violations and breaches of applicable stipulations/ suggestions for improving products, services,
regulations, as long as the information submitted and business processes. Reports of violation complaints entered through WBS-LTC media either through the website, e-mail,
by the Employee is true, according to the facts mailbox or SMS/WA were as follows:
and does not constitute a false report including Dissemination of WBS-LTC Report
no involvement of the whistleblower. Submission Media Followed
Classifications Resolved
To enhance understanding of the WBS-LTC at Year Up
Non Reports
Types of Violations that all levels within the organization, Bank Mandiri Letters Email Website SMS/WA Call Fraud Reports
Fraud
can be Reported consistently and continuously conducts
socialization efforts through various methods. 2024 4 52 79 122 0 38 219 257 257
Reports that can be submitted through WBS-LTC, These include displaying posters on employees’ PC
2023 9 42 55 60 1 46 121 167 167
among others, are: screensavers, email blasts, the Mandiri Magazine,
Reports that can be submitted through the WBS- elevator lobbies at Plaza Mandiri, and utilizing print 2022 1 47 66 23 0 30 107 137 137
LTC include the following: media, ensuring that the WBS-LTC becomes more 2021 2 28 30 17 0 26 51 77 77
1. Fraud, which consists of: effective in the future.
2020 4 24 38 9 0 29 46 75 75
a. Corruption
b. Misuse of assets 2019 4 24 10 10 0 23 25 48 48
2018 0 7 1 0 0 2 6 8 8
WBS-LTC Reporting Mechanism
WBS-TLC Reporting Mechanism
4a
HC Engagement
& Outsouce
Violation Reports Sanctions/Follow-Ups In 2024
1b Management
RWP,Ketentuan Group
1
3a Kepegawaian,
Keluhan Pegawai
Every investigated violation report and those proven as violation has received sanction based on the
regulation.
Website 2 3
Email
Whatapp
SMS
Surat
5 Compliance & 4 Secure Email
Pelapor Pihak Ketiga AML - CFT Group
Fraud, Code of
6 3b Conduct, Business
ethics
Senior
Investigator
4b
Nota
PT BANK MANDIRI (PERSERO) TBK 946 947 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
IMPLEMENTATION OF STATE SHARES BUYBACK AND BONDS BUYBACK
PROPERTY ASSETS REPORTING
(LHKPN)
1. LHKPN Management Coordinator is the a. Managing and updating data required to
Corporate Secretary and Group Head Human report LHKPN within Bank Mandiri as well
Capital Services with the following scopes of as updating the data of mandatory report
duties: LHKPN in Bank Mandiri office environment.
a. Coordinating with Corruption Eradication b. Managing and monitoring LHKPN reporting
Bank Mandiri has established a comprehensive policy regarding Commission (KPK) in monitoring, filling, and obligations within Bank Mandiri.
submitting LHKPN as well as socializing the
the implementation of the State Property Assets Reporting obligations to the LHKPN. LHKPN Reporting In 2024
(LHKPN). This policy outlines the obligations of designated b. Coordinating with the Ministry of State-
employees to report their assets, the procedures for submission, Owned Enterprises and KPK regarding the LHKPN reporting until the end of the 2024 period,
management and administration of the of the number of mandatory reports of 217 (two
the roles and responsibilities of the LHKPN administrator and LHKPN Compulsory Application. hundred and seventeen) people, there are 209
relevant work units, and the sanctions applicable to employees (two hundred nine) people or 96.31% who have
who fail to fulfill their reporting obligations. 2. e-LHKPN Management Administrators is a fulfilled their reporting obligations. The percentage
Corporate Secretary Group and Human of reporting accuracy for officials who report is
Capital Services Group with the following 99.52%.
scope of duties:
Policy of State Property Mandatory Reporting of LHKPN
Assets Reporting (LHKPN)
Bank Mandiri has implemented a policy governing
Based on the LHKPN Policy, Mandatory Report of
LHKPN are Structural Executives within Bank Mandiri SHARES BUYBACK AND BONDS
BUYBACK
the reporting of State Property Assets (LHKPN) as and is an Indonesian citizen, namely:
outlined in the Board of Directors Decree No. 1. Members of the Board of Commissioners
KEP.DIR/037/2022 dated 25 October 2022. This 2. Members of the Board of Directors
policy provides comprehensive guidelines for 3. Executives one level under the Board of
asset reporting within PT Bank Mandiri (Persero) Directors
Tbk, ensuring compliance with regulations and 4. Board of Directors and Board of Commissioners
promoting transparency. of Subsidiaries/Affiliates, which are consolidated
with the Company. In 2024, the Bank did not engage in any share buybacks or bond buybacks.
The policy specifies the employees required LHKPN Management
to submit LHKPN reports, the procedures for
submission, the roles and responsibilities of the LHKPN reporting manager consists of LHKPN
LHKPN administrator and relevant work units, as Management Coordinator and e-LHKPN
well as sanctions applicable to employees who Management Administrators with these following
fail to fulfill their reporting obligations. details:
PT BANK MANDIRI (PERSERO) TBK 948 ANNUAL REPORT 2024 949 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
FUNDING TO RELATED PARTIES BANK STRATEGIC PLAN
Bank Mandiri ensures that funding to related parties complies Bank Mandiri has fully committed to and consistently
with applicable general procedures and maintains reasonable implemented its 2020-2024 Long-Term Strategic Plan (Corporate
profitability for the Company. In line with internal policies, such Plan 2020-2024) through the end of 2024. This Corporate Plan
funding, including lending to individuals or groups such as is primarily aligned with three key references: Presidential
executives, Directors, and Commissioners, is conducted on fair Regulation No. 18 of 2020 on the 2020-2024 National Medium-
and reasonable terms and is subject to prior approval by the Term Development Plan (RPJMN), the 2020-2024 State-Owned
Board of Commissioners, ensuring transparency and adherence Enterprise (SOE) Roadmap, and Bank Mandiri’s Vision and
to good governance practices. Mission.
As part of the Board of Commissioners’ supervisory function regarding loans, any lending exceeding Rp3 The long-term plan will also be continuously carried foundation for realizing the Vision Indonesia 2045,
trillion per individual is reported quarterly to the Board of Commissioners. This reporting includes loans forward in the Corporate Plan for the 2025–2029 an advanced Indonesia, by focusing on economic
that have been terminated within three months of the reporting period. period, taking into account the Final Draft of the transformation, infrastructure development,
National Long-Term Development Plan (RPJPN) human resource quality, public services, and
Detailed information on funding to related parties is presented in the Management Discussion and 2025–2045 and the 2024–2034 State-Owned overall social welfare improvements.
Analysis section of this Annual Report. Enterprises (SOEs) Strategic Planning Guidelines.
These efforts aim to support the 2034 SOEs vision The Bank’s Strategic Plan is described in the Strategy
of “Building Indonesia’s Inclusive and Sustainable section of the 2024 Chapter of Management
Total Funding to Related Parties as of December 2024 Future” and contribute to the vision of Indonesia Analysis and Discussion in this Annual Report.
Total Emas 2045.
No. Funding
Debtors (person) Nominal (Rp billion) The RPJMN 2020-2024 aims to build a self-
1. To Related Parties reliant, advanced, just, and prosperous society
by accelerating development across various
a. To Principal Debtors 13 11,085
sectors, emphasizing a robust economic structure
b. Individual 378 269 supported by high-quality, competitive human
c. Group 0 0 resources. Centered on achieving Sustainable
Development Goals (SDGs), the RPJMN serves as a
2. To Principal Debtors (Borrowers Group) 20 353,590
PT BANK MANDIRI (PERSERO) TBK 950 951 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
TRANSPARENCY OF FINANCIAL INTEGRATED GOVERNANCE
AND NON-FINANCIAL REPORT
CONDITIONS
Bank Mandiri ensures compliance with transparency and Bank Mandiri has implemented comprehensive measures
publication obligations by disclosing both financial and to ensure robust governance within the Bank Mandiri
non-financial information in accordance with prevailing conglomerate. These steps include the formulation of
regulations. This commitment is fulfilled through consistent Integrated Governance Guidelines as a shared reference
information disclosure and publications made available via and the establishment of key integrated governance organs
print media and the Bank’s official website. such as the Integrated Governance Committee, Integrated
Compliance Unit, Integrated Risk Management Unit, and
Integrated Internal Audit Unit. These initiatives reflect the Bank’s
DETAILS OF INFORMATION DISCLOSURE AND PUBLICATIONS commitment to fostering accountability and alignment within
its financial ecosystem.
1. Monthly Financial Statements: Submitted to 6. P r o d u c t a n d S e r v i c e I n f o r m a t i o n :
regulators and published on the Bank Indonesia Comprehensive details about Bank Mandiri’s
(BI) and Bank Mandiri websites. products, services, and office network are
published through the Annual Report and the
2. Quarterly Financial Statements: Submitted Bank Mandiri website, making it accessible to Implementation of Financial Conglomerates refers to the OJK
to regulators and published through the OJK customers, investors, and the public. Integrated Governance Circular No. 15/SEOJK.03/2015 concerning the
reporting system, the Bank Mandiri website, Implementation of Integrated Governance for
and newspapers or other electronic media. 7. Consumer Protection Information: Includes In compliance with Financial Services Authority Financial Conglomerates and refers to sectoral
procedures for submitting complaints, Regulation (POJK) No. 18/POJK.03/2014 on the regulations of Financial Service Institutions.
3. Annual Financial Statements: Submitted to information security, and tips for safely using Implementation of Integrated Governance for
regulators and published through the OJK banking services, published on the Bank Financial Conglomerates, Bank Mandiri, as the The assessment is carried out on 3 (three)
reporting system, the Bank Mandiri website, Mandiri website to comply with consumer Parent Entity, with its 9 (nine) subsidiaries and 3 aspects of governance, namely structure,
and the reporting system for issuers or public protection provisions. (three) sub-subsidiary within the Bank Mandiri process and outcome on the following 7 (seven)
companies. Financial Conglomerate, has developed Assessment Factors for Integrated Governance
8. Additional Information: Covers other topics Integrated Governance Guidelines. These Implementation:
4. Annual Report: Prepared in accordance aimed at enhancing information transparency, guidelines serve as a reference for Bank 1. Implementation of duties and responsibilities
with regulatory provisions and submitted financial education, and public service Mandiri and all Financial Services Institutions of the Directors of the Main Entity.
to regulators, rating agencies, banking outreach. within the conglomerate. In addition, the Bank 2. Implementation of duties and responsibilities of
development institutions, research institutions, has strengthened its governance structure the Board of Commissioners of the Main Entity.
and financial publications. The report is also by establishing the Integrated Governance 3. Duties and responsibilities of the Integrated
published on the Company’s website. Committee, Integrated Compliance Unit, Governance Committee.
Integrated Risk Management Unit, and Integrated 4. Duties and responsibilities of the Integrated
5. Corporate Governance Information: Covering Internal Audit Unit. Compliance Unit.
the Annual Corporate Governance Report, 5. Duties and responsibilities of the Integrated
Vision, Mission, Corporate Values, Board of Self-Assessment Report of Internal Audit Unit.
Commissioners and Directors’ compositions Integrated Governance 6. I m p l e m e n t a t i o n o f I n t e g r a t e d R i s k
and profiles, and governance-related During 1 (One) Fiscal Year Management.
documents such as the Articles of Association 7. Development and implementation of
and Committee Charters, all published on the Self-assessment of Bank Mandiri and Financial Integrated Governance Guidelines.
Bank Mandiri website. Service Institutions within the Bank Mandiri
PT BANK MANDIRI (PERSERO) TBK 952 953 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
INTEGRATED GOVERNANCE REPORT INTEGRATED GOVERNANCE REPORT
The Integrated Governance assessment every structure, process, and outcome. This assessment Structure of Financial Conglomerates
semester involves all Directors and Board of underscores the commitment of all entities
Commissioners, Risk Management Unit, Internal within Bank Mandiri financial conglomerate to The financial conglomerates structure of Bank Mandiri consists of Bank Mandiri as the Main Entity, and
Audit Unit, Compliance Unit and Corporate maintaining robust and effective governance 9 (nine) Subsidiaries and 3 (three) Sub-subsidiaries engaged in various sectors. Bank Mandiri’s financial
Secretary and all Financial Service Institutions in practices. conglomerate structure is as follows:
the Financial Conglomerates.
From the structure aspect, Bank Mandiri has
adjusted the Membership of the Integrated
Investment Banking &
Rating Score Governance Committee through the Board of Securities
In the first semester of 2024, Bank Mandiri has Directors Decree No. KEP.DIR/040/2024 dated 22
conducted an Integrated Governance assessment May 2024, and refined the Integrated Governance 99,99%
Insurance
and obtained the following score: Guidelines, which were approved by the Board
Ratings Definition of Rating of Commissioners on 25 March 2024.
99,93% 51,00%
1 The assessment of the Financial Conglomerates’
From the process aspect, Bank Mandiri has held 5
(Very implementation of Integrated Governance
good) resulted in an overall very good rating. (five) Integrated Governance Committee (IGC)
This reflects the adequate application of meetings in 2024, exceeding the regulatory
Multifinance
Integrated Governance principles practices. requirement of at least one meeting per semester.
Identified weaknesses, if any, were generally
minor and could be addressed effectively Discussions during these meetings included the 51,00%
through standard corrective actions taken by self-assessment results of Integrated Governance
the Main Entity and/or the respective Financial implementation, the work plan of the Integrated
Service Institutions. Islamic Banking
Units, Consolidated Risk-Based Bank Rating, and 99,99%
Integrated Risk Profile.
51,47%
In the second semester of 2024, Bank Mandiri has
conducted an Integrated Governance assessment From the outcome aspect, the Mandiri Group
and obtained the following score: participated in the Corporate Governance
Ratings Definition of Rating Perception Index (CGPI) 2023 research and Remittance
rating program organized by an Independent
1 The assessment of the Financial Conglomerates’
Party in 2024. 6 (Six) subsidiaries within the Bank 100,00%
(Very implementation of Integrated Governance
good) resulted in an overall very good rating. This Mandiri Financial Conglomerate participated in
reflects the adequate application of Integrated the CGPI ranking in 2024. In the CGPI assessment,
Governance principles practices. Identified 3 (three) companies: PT Bank Syariah Indonesia,
weaknesses, if any, were generally minor
and could be addressed effectively through PT Bank Mandiri Taspen, and PT Mandiri Sekuritas Venture Capital
standard corrective actions taken by the Main achieved the “Most Trusted” rating, while 3 (three)
Entity and/or the respective Financial Service Banking
companies: PT AXA Mandiri Financial Services, 99,99%
Institutions.
PT Mandiri Tunas Finance, and PT Mandiri Utama
51,098%
Finance earned the “Trusted” rating.
Bank Mandiri conducts a self-assessment of
Integrated Governance by involving all financial
institutions within the Bank Mandiri Financial 100,00%
Conglomerate. The implementation of Integrated
Governance across the conglomerate is generally
rated as good, reflecting compliance with the
three key aspects of Integrated Governance:
PT BANK MANDIRI (PERSERO) TBK 954 955 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
INTEGRATED GOVERNANCE REPORT INTEGRATED GOVERNANCE REPORT
Shareholding Structure of Financial Conglomerates Board of Directors: Board of Directors:
As of 31 December 2024, Bank Mandiri’s share ownership structure was as follows: 1. Having full responsibility for the implementation 1. Implementing the principles of corporate
of Bank Mandiri management. governance.
No. Subsidiary % BMRI Shareholding 2. Managing Bank Mandiri in accordance with 2. Preparing the Corporate Governance
the authority and responsibility as stipulated in Guidelines.
1 PT Bank Syariah Indonesia 51,47%
the Articles of Association and the prevailing 3. F o l l o w i n g u p o n a u d i t r e s u l t s a n d
2 PT Bank Mandiri Taspen 51,098% laws and regulations. recommendations from the Internal Audit Unit,
3. Ensuring the application of TKT in financial external auditors, and the results of supervision
3 Bank Mandiri Europe Ltd. 100,00%
conglomerates. from the authorities.
4 PT Mandiri Tunas Finance 51,00% 4. Arranging and informing Integrated 4. Organizing the Board of Directors meetings.
5 PT Mandiri Utama Finance 99,99% Governance Guidelines to all Subsidiaries. 5. Developing the charter that at least include the
5. Directing, monitoring and evaluating the procedures for decision-making and meeting
6 PT AXA Mandiri Financial Services 51,00%
implementation of Integrated Governance documentation.
7 PT Mandiri Sekuritas 99,99% Guidelines.
8 PT Mandiri Capital Indonesia 99,99% 6. Following up on the direction/advice of Bank Sharia Supervisory Board:
Mandiri Board of Commissioners in order to
9 Mandiri International Remittance 100,00%
improve the Integrated Governance Guidelines 1. The Sharia Supervisory Board must carry out its
duties and responsibilities in accordance with
No. Sub-Subsidiary % BMRI Shareholding Management Structure in Mandiri Group consists of the principles of Governance.
the Board of Commissioners, the Board of Directors 2. The Sharia Supervisory Board is responsible for
1 PT Mandiri Manajemen Investasi 99,93%
and the Sharia Supervisory Board of Subsidiaries. providing advice to the Board of Directors and
2 Mandiri Securities Pte. Ltd. 100,00% All of those have the responsibility assigned in the monitoring activities in accordance with Sharia
Integrated Governance Guidelines as follows: Principles.
3 PT Mitra Transaksi PT 99,99%
3. The implementation of the duties and
Board of Commissioners: responsibilities of the Sharia Supervisory Board is
adjusted to the prevailing laws and regulations
Management Structure of Board of Commissioners: 1. Supervising the implementation of governance, in each Subsidiary.
Financial Conglomerates duties and responsibilities of the Board of 4. Members of the Sharia Supervisory Board must
1. Supervising the implementation of duties and Directors and following up on audit results from provide sufficient time to carry out their duties
Pursuant to OJK Regulation No.18/POJK.03/2014 responsibilities, and providing advice to the internal and external parties. and responsibilities optimally.
regarding Governance Practices of Financial Bank Mandiri Board of Directors as stipulated in 2. Establishing committees or appointing parties to 5. Developing the Sharia Supervisory Board
Conglomerates, the management structure of the Articles of Association and prevailing laws. carry out functions that support the duties and charter.
Bank Mandiri Financial Conglomerates is as follows: 2. Supervising the implementation of Integrated responsibilities of the Board of Commissioners
Governance. at least audit committees/functions, and
Board of Commissioners and compliance monitoring committees/functions.
Directors of Bank Mandiri 3. Organizing the Board of Commissioners
Financial Conglomerates meetings which at least includes frequency,
attendance and decision-making procedures.
The Board of Commissioners and Directors of Bank 4. Developing the Board of Commissioners
Mandiri have duties and responsibilities related to charter.
Integrated Governance as follows:
PT BANK MANDIRI (PERSERO) TBK 956 957 ANNUAL REPORT 2024
Page 201
CORPORATE GOVERNANCE
INTEGRATED GOVERNANCE REPORT INTEGRATED GOVERNANCE REPORT
BANK SYARIAH INDONESIA MANDIRI CAPITAL INDONESIA
Company Management Company Management
Board of Commissioners Board of Directors Sharia Supervisory Board Board of Commissioners Board of Directors
• President Commissioner/ • President Director: Hery Gunardi • Chairman: Hasanudin • President Commissioner: Vacant • President Director: Ronald Samuel Simorangkir
Independent Commissioner: • Vice President Director: Bob • Member: Mohamad Hidayat • Independent Commissioner: Alamanda Shantika • Director: Wisnu Setiadi
Muliaman D. Hadad Tyasika Ananta • Member: Oni Sahroni Santoso
• Vice President Commissioner/ • Director of Sales & Distribution: • Member: Abdul Ghofur Maimoen*)
Independent Commissioner: Anton Sukarna • Member: Jaih Mubarok
Adiwarman Azwar Karim • Director of Compliance & Human
• Commissioner: Suyanto Capital: Tribuana Tunggadewi MANDIRI TUNAS FINANCE
• Commissioner: Masduki Baidlowi • Director of Finance & Strategy:
• Commissioner: Abu Rokhmad Ade Cahyo Nugroho Company Management
• Commissioner: Fauzi • Director of Wholesale Transaction
Board of Commissioners Board of Directors
• Commissioner: Nazaruddin Banking: Zaidan Novari
• President Commissioner: Rico Adisurja Setiawan • President Director: Pinohadi G. Sumardi
• Independent Commissioner: • Director of Information
• Commissioner: Saptari • Director: R. Eryawan Nurhariadi
Mohamad Nasir Technology: Saladin D. Effendi
• Independent Commissioner: Fendy Eventius Mugni • Director: William Francis Indra
• Independent Commissioner: • Director of Risk Management:
• Independent Commissioner: Subarna*
Komaruddin Hidayat Grandhis Helmi Harumansyah
• Independent Commissioner: • Director of Retail Banking: Harry * Still waiting for OJK F&P test result
Felicitas Tallulembang Gusti Utama
• Director of Treasury & International
Banking: Ari Rizaldi MANDIRI UTAMA FINANCE
*) effective upon obtaining approval from Otoritas Jasa Keuangan Company Management
Board of Commissioners Board of Directors Sharia Supervisory Board:
BANK MANDIRI TASPEN • President Commissioner: Alexander • President Director: Stanley Setia • Chairman: Abdul Gofarrozin
Dippo Paris Y. S Atmadja • Member: M. Ziyad Ulhaq
Company Management • Commissioner: Erida • Director: Rita Mustika
• Independent Commissioner: Kusman • Director: Rully Setiawan
Board of Commissioners Board of Directors
Yandi
• President Commissioner: Mustaslimah • President Director: Elmamber Petamu Sinaga
• Commissioner: Hendrika Nora Osloi Sinaga • Director: Maswar Purnama
• Independent Commissioner: Suhajar Diantoro* • Director: Widi Nugroho
• Independent Commissioner: Boedi Armanto • Director: Putu Apriyanto
MANDIRI INTERNATIONAL REMITTANCE
• Independent Commissioner: vacant • Director: Resi Lora
*under the process of OJK fit & proper test Company Management
Board of Directors
BANK MANDIRI EUROPE LIMITED • President Director: Fitri Wahyu A
• Operation Director: Azman Mohd Hashim
Company Management • Non-Executive Director: Rolland Setiawan
• Non-Executive Director: Boniangga Anugrah
Board of Directors
• Independent Non-Executive Director (NED) & Chairman: Dian Triansyah Djani
• Independent NED: Geoffrey McDonald
• NED: Venda Yuniarti AXA MANDIRI FINANCIAL SERVICES
• Executive Director & Chief Executive: Aries Syamsul Arifien
Company Management
MANDIRI SEKURITAS Board of Commissioners Board of Directors Sharia Supervisory Board:
• President Commissioner: Trilaksito • President Director: Handojo • Chairman: Zainut Tauhid
Company Management Singgih Hudanendra Gunawan Kusuma Sa’adi
• Commissioner: Sally Joy O’Hara • Compliance Director: Rudy Kamdani • Member: M. Cholil Nafis
Board of Commissioners Board of Directors • Independent Commissioner: Agus • Director: Rudi Nugraha • Member: Amin
• President Commissioner/Independent Commissioner: • President Director: Mohamad Oki Ramadhana Retmono • Director: Uke Giri Utama
Hoesen • Director: Alex Widi Kristiono • Independent Commissioner: Choky • Director: Aayush Poddar
• Commissioner: Mochamad Rizaldi • Director: Harold Jonathan Dharma Tjiptadjaja Leonard Tobing
• Director: Silva Halim
• Director: Theodora Vinca Natalie Manik
PT BANK MANDIRI (PERSERO) TBK 958 959 ANNUAL REPORT 2024
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INTEGRATED GOVERNANCE REPORT INTEGRATED GOVERNANCE REPORT
MANDIRI MANAJEMEN INVESTASI 4. Review and evaluate the Implementation of In 2024, the Integrated Internal Audit Unit of Bank
the Compliance Function of the Subsidiaries Mandiri ensured the implementation of internal
Company Management
including the Reports on the Compliance Risk control functions in Subsidiaries by:
Board of Commissioners Board of Directors Profile of the Subsidiaries through the Integrated 1. Conducting an audit of 7 (Seven) Subsidiaries.
• President Commissioner: Firman Nugraha • President Director: Aliyahdin Saugi
• Commissioner: Riki Frindos • Director: Arief Budiman Risk Management Forum (IRMF). 2. Evaluating and aligning the audit plan with the
• Independent Commissioner: Tang Margeret Mutiara • Director: Hardiyanto Pilia 5. Discussion forum with Financial Conglomerates Subsidiaries prior to preparing the Annual Audit
• Director: Ernawan R. Salimsyah to discuss forward looking and mitigation of Plan (AAP) of Bank Mandiri and Subsidiaries.
compliance issues that occur in Subsidiaries. 3. Monitoring the Subsidiaries’ Internal Audit Unit’s
6. The inclusion of a reporting framework for Audit Report and its follow-ups on a quarterly
INTEGRATED GOVERNANCE INTEGRATED COMPLIANCE UNIT managing the compliance function in the basis.
COMMITTEE Financial Conglomerates in Bank Mandiri’s 4. Preparing the Integrated Internal Audit Function
To align with the provisions of OJK Regulation No. internal provisions to strengthen the synergy of Implementation Report.
Bank Mandiri has established the Integrated 18/POJK.03/2014, Bank Mandiri has established integrated compliance function management.
Governance Committee, comprising Independent the Compliance & AML-CFT Group as its 7. Submission of a resume of new regulations to
Commissioners from Bank Mandiri as the Integrated Compliance Unit. This unit is responsible the Financial Conglomerates and monitoring In addition, the Integrated Internal Audit Unit of
Main Entity and Independent Commissioners for overseeing and ensuring the effective the fulfilment of obligations in the new Bank Mandiri also carried out the following to
representing each industry within the Bank Mandiri implementation of the compliance function across regulations that have a significant impact and improve the functions of Integrated Internal Audit
Financial Conglomerate. This structure ensures the Mandiri Group. have major sanctions. Unit, as follows:
comprehensive oversight and alignment across 1. Placement of the Head of Integrated Internal
all entities within the conglomerate. The duties and responsibilities of Integrated Audit Unit in most of the Subsidiaries by taking
Compliance Unit are as follows: INTEGRATED INTERNAL into account the Integrated Internal Audit Unit
The Integrated Governance Committee has at 1. Monitoring and evaluating the implementation AUDIT UNIT recommendations.
least the following duties and responsibilities: of compliance function in all Financial Service 2. Internal audit capabilities improvement forum
1. Supervise the implementation of Governance Institutions of Financial Conglomerates. The Main Entity has designed the Internal for the Integrated Internal Audit Unit and
in each financial institution in the Bank Mandiri 2. Preparing the integrated compliance report Audit as the Integrated Internal Audit Unit that Subsidiaries’ Internal Audit Unit through trainings,
Financial Conglomerates in accordance with to the Director in charge of the Compliance is independent from the operating unit. The workshops, benchmarking, attachment, and
the Integrated Governance Guidelines. Function and the annual report of Integrated Integrated Internal Audit Unit, in this case Internal auditors of Subsidiaries’ Internal Audit Unit are
2. Supervise the implementation of the duties and Governance. Audit, also collaborated with the 1st line and 2nd invited as guest auditors in audit assignments
responsibilities of the Board of Directors of Bank 3. Organizing forums with Financial Service line of Bank Mandiri and the Internal Audit of of the Holding Internal Audit Unit.
Mandiri, as well as provide direction or advice Institutions of Financial Conglomerates Subsidiaries to ensure effective implementation 3. Conducting periodic assessments of the quality
to the Board of Directors of Bank Mandiri on the regarding the implementation of the integrated of internal control function in Mandiri Group.. audit function of SKAI PA.
implementation of the Integrated Governance compliance function. 4. Organizing the Integrated Internal Audit Unit
Guidelines. The Integrated Internal Audit Unit has the duties of Mandiri Group forum periodically.
3. Evaluate the implementation of Integrated During 2024, the Integrated Compliance Unit of and responsibilities set out in the Integrated 5. Providing support for the self-assessment of PA
Governance at least through an assessment Bank Mandiri has carried out several initiatives Governance Guidelines as follows: in the implementation of the Personal Data
of the adequacy of internal controls and the on Integrated Governance implementation, as 1. Conducting an audit of the Subsidiary either Protection Law (UU PDP).
implementation of compliance functions in an follows: individually, jointly or based on reports from
integrated manner. 1. Alignment of compliance policies and the Subsidiary’s Internal Audit Unit.
4. Provide recommendations to the Board of compliance risk management mechanisms. 2. Monitoring the implementation of Internal
Commissioners of Bank Mandiri, regarding: 2. Submission of a letter to all Financial Service audits at each Subsidiary Company by
a. The results of the evaluation of the Institutions in the Financial Conglomerates to conducting:
implementation of Integrated Governance; prepare a Quarterly Integrated Compliance a. Evaluation of the Subsidiary’s audit plan
b. Improvement of Integrated Governance Implementation Report (LPKT). in order to align with the integrated audit
Guidelines. 3. On a quarterly basis, receive a Report on the plan.
Implementation of the Integrated Compliance b. Evaluation of internal and external audits
Function (LPKT). results of Subsidiaries and follow-ups to
prepare an integrated internal audit report.
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INTEGRATED GOVERNANCE REPORT INTEGRATED GOVERNANCE REPORT
INTEGRATED RISK 9. Providing input to the integrated risk Intragroup transaction processes and Vendor Management, Consolidated/Intergrated
MANAGEMENT UNIT management committee, in order to organizing collaborations within the Mandiri Group are Risk Management Limit, Investment and Corporate
and improving integrated risk management governed by internal regulations, including the Action, Business Continuity Management and
Bank Mandiri has established the Integrated policies. Risk Management Policy (KMNR), the Standard Investment Management.
Risk Management Unit, coordinated by the 10. Arranging and submitting an integrated risk Procedure for Implementing Risk-Based Bank
Credit Portfolio Risk Group. This unit operates profile report periodically to the Directors in Rating (RBBR), and Operational Technical MSMPG is implemented by referring to the basic
independently from other operational units and is charge of the integrated risk management Instructions for Risk-Based Bank Rating Assessments principles of managing Subsidiaries as follows:
supported by comprehensive policies, procedures, function and to the integrated risk management (RBBR). These are further guided by the Mandiri 1. Subsidiaries are separated entities from Bank
and clearly defined risk limits to ensure effective committee. Subsidiaries Management Principles Guideline Mandiri and have their own legal responsibilities.
risk management across the organization. 11. Conducting integrated capital adequacy (MSMPG), which serves as a framework for 2. Management of subsidiaries is carried out
assessment. fostering a collaborative business ecosystem. The professionally and does not intervene in the
The Integrated Risk Management Unit has the 12. Conducting integrated capital monitoring and policy on intragroup transaction risk also adheres operational activities of subsidiaries.
duties and responsibilities contained in the report submission. to POJK No.17/POJK.03/2014 dated 19 November 3. Management of Subsidiary Companies is
Integrated Governance Guidelines, as follows: 2014 on the Implementation of Integrated Risk carried out without disregarding the duties
1. Providing input to the Board of Directors of Bank In 2024, the Integrated Risk Management Unit Management for Financial Conglomerates and responsibilities of the Board of Directors
Mandiri, among others, in the preparation of has carried out several initiatives in implementing and SEOJK No.14/SEOJK.03/2015 dated 25 May and Board of Commissioners of the Subsidiaries
integrated risk management policies, as well as consolidated/integrated risk management, 2015 on the Implementation of Integrated Risk in accordance with the Articles of Association.
the improvement or refinement of integrated among others: Management for Financial Conglomerates. 4. Management of Subsidiary Companies
risk management policies based on the results 1. Conducting Mandiri Group Stress Testing is aimed at optimizing sustainable profits,
of implementation evaluation. periodically every semester. Bank Mandiri actively monitors business reducing risks, fulfilling regulatory requirements,
2. Monitoring the implementation of integrated 2. Conducting the Integrated Risk Management performance and risks arising from synergies and good governance.
risk management policies including developing Forum (IRMF) periodically every quarter. with its subsidiaries, ensuring that all intragroup 5. Management of Subsidiary Companies is
procedures and tools for risk identification, 3. Enhancing the strategy of market and liquidity transactions comply with regulatory and internal carried out with controlling, consolidating
measurement, monitoring and control. risk management of the Mandiri Group limits. and/or assisting the above mentioned areas
3. Monitoring risks in financial conglomerates Financial Conglomerates. with attention to their business characteristic,
based on the results of the assessment: 4. Optimizing Key Indicators as Risk Monitoring The MSMPG plays a pivotal role in guiding the decision of GMS between Bank Mandiri and
4. Risk profile of each Subsidiary in the Financial Tools Bank and its subsidiaries to create added value by Subdisiary Companies, and the appliacable
Conglomerates; 5. Enhancing the strategy of managing cyber fostering a culture of performance while adhering law and regulations.
a. Integrated risk level of each risk; risk resilience. to Good Corporate Governance principles and
b. Integrated risk profile. the Articles of Association of each entity within
5. Managing stress testing. Intragroup Transaction Policy the Mandiri Group.
6. Carrying out periodic reviews to ensure:
a. The accuracy of the risk assessment The rapid growth of Bank Mandiri and its subsidiaries The MSMPG encompasses principles for managing
methodology; across various business segments has fostered Bank Mandiri’s subsidiaries across various areas,
b. A d e q u a c y o f i m p l e m e n t a t i o n o f strong synergies and collaborations within a unified including Integrated Governance, Anti-Money
management information systems; business ecosystem. This development increases Laundering, Counter-Terrorism Financing, and
c. Integrated accuracy of policies, procedures the exposure to intragroup transactions within Counter-Proliferation Financing of Weapons of
and risk limits. the Mandiri Group. Bank Mandiri ensures that all Mass (AML-CFT and CPF), Financial Reporting,
7. Reviewing strategic proposed new business intragroup transactions comply with both internal Human Resources, Procurement, Subsidiary
lines that can be significantly influential on the and external regulations, maintaining alignment Synergy, Strategy and Performance, Corporate
risk exposure of financial conglomerates. in terms of process and exposure. Culture Values, Information Technology, Data
8. Providing information to the integrated risk Management, Mandiri ESG Guiding Principles
management committee on matters that and Implementation of Sustainable Financing,
need to be followed up regarding the results Gratification Control, Personal Data Protection,
of the evaluation on the implementation of
integrated risk management.
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CORPORATE GOVERNANCE
BAD CORPORATE GOVERNANCE STATEMENT OF GOOD
PRACTICES CORPORATE GOVERNANCE
PRINCIPLES IMPLEMENTATION
Bad corporate governance practices within a company All members of the Board of Commissioners, Board of Directors,
can significantly disrupt the integrity and effectiveness of and employees of Bank Mandiri are steadfastly committed to
the Good Corporate Governance system that has been upholding the principles of Good Corporate Governance in
established. Acknowledging this, Bank Mandiri upholds a every aspect of their duties and responsibilities. This commitment
firm commitment to avoiding actions or policies that could is reflected in their adherence to prevailing laws and regulations,
lead to such practices. The Bank continuously strengthens with no material violations recorded. Bank Mandiri has also
its governance framework to ensure alignment with ethical aligned its governance practices with the ASEAN Corporate
standards, regulatory compliance, and stakeholder Governance Scorecard (ACGS), showcasing its dedication to
expectations. achieving internationally recognized standards. While the Bank
strives for full compliance, principles that have not yet been fully
implemented are transparently disclosed on the Bank’s official
website. This proactive approach underscores Bank Mandiri’s
Bank Mandiri implements strict measures to prevent any activities that could compromise its governance dedication to continuous improvement in governance, ensuring
principles. This commitment is demonstrated in its proactive approach to monitoring, enforcing, and that the organization operates with integrity, transparency, and
improving corporate governance implementation across all levels of the organization. To that end,
Bank Mandiri is able to maintain the integrity of its corporate governance practices as outlined in the
accountability in serving its stakeholders.
table below:
No Remarks Practices
1 There are reports of company activities that pollute the environment None
2 Non-compliance in fulfilling tax obligations None
3 The inconsistency in the presentation of annual reports and financial statements with applicable None
regulations and financial accounting standards (SAK)
4 Not submitting legal cases/litigation related to labor and employees None
5 Did not disclose the operating segment review None
6 Discrepancies in the Annual Report file between hardcopy and softcopy on the website None
7 Do not disclose important cases currently being faced by the company, subsidiaries, members None
of the Board of Directors/Board of Commissioners who are currently serving in the Annual Report
PT BANK MANDIRI (PERSERO) TBK 964 965 ANNUAL REPORT 2024
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RISK MANAGEMENT RISK MANAGEMENT
Bank Mandiri has updated its Recovery Plan to 3. Financial Services Authority Regulation (POJK)
prevent, restore and improve the Bank’s financial No. 4/POJK.03/2016 dated 26 January 2016
condition and business continuity in the event of concerning Assessment of Commercial Bank
As a manifestation of Bank Mandiri’s commitment to financial stress, as stipulated in OJK Regulation No. Soundness Rating.
implementing good corporate governance practices, the Bank 5 of 2024 concerning Determination of Supervisory 4. OJK Regulation No. 18/POJK.03/2016 dated 16
proactively manages risk to achieve sound and sustainable Status and Handling of Commercial Bank Problems. March 2016 concerning the Implementation
The Recovery Plan prepared at least contains an of Risk Management for Commercial Banks
financial and operational growth while maintaining an optimal analysis of the Bank’s condition, line of business, 5. OJK Regulation No. 17/POJK.03/2014 dated 18
risk-adjusted return in line with its established risk appetite. office network and material subsidiaries of the November 2014 concerning the Implementation
Bank, the structure of the Bank’s business group, of Integrated Risk Management for Financial
the Bank’s business linkages, scenario analysis of Conglomerates.
The Bank’s risk management is governed by a risk management the impact of changes in the Bank’s condition 6. OJK Regulation No. 18/POJK.03/2014
policy that is formulated based on Bank Indonesia Regulations including crisis analysis scenarios (reverse stress dated 18 November 2014 concerning the
(PBI), Financial Services Authority Regulations (POJK), Basel testing) that can occur to the Bank idiosyncratic Implementation of Integrated Governance
and market-wide shock, recovery options and for Financial Conglomerates.
regulations, and international best practices. This policy is Recovery Plan disclosure. 7. OJK Regulation No. 26/POJK.03/2015 dated
reviewed regularly to anticipate changes in business conditions, 11 December 2015 concerning the Obligation
regulations, and the Bank’s internal environment. In 2024 Bank Mandiri has submitted a Resolution to Provide Integrated Minimum Capital for
Plan document to the Deposit Insurance Financial Conglomerates.
Corporation (LPS) as the resolution authority in 8. OJK Regulation No. 42/POJK.03/2015 dated
Indonesia. The Resolution Plan is a document 23 December 2015 concerning the Obligation
containing information about the Bank, which to Fulfil the Liquidity Coverage Ratio for
RISK MANAGEMENT IMPLEMENTATION is in line with the Recovery Action Plan, as well Commercial Banks which is refined by OJK
as an analysis of the resolution strategy which is Regulation No. 19 year 2024 concerning
one of the considerations for LPS in handling or Amendments to POJK No. 42/POJK.03/2015
resolving the Bank which is designated as a Bank concerning the Obligation to Fulfil the Liquidity
The recovery of the global economy throughout Bank Mandiri has internally conducted periodic in Resolution. Banks are required to update the Coverage Ratio for Commercial Banks
2024 is still marked by various uncertainties, such stress testing, both individually and at integrated Resolution Plan every 2 (two) years if there is a 9. OJK Regulation No. 11/POJK.03/2016 dated
as the escalating conflict in the Middle East, level with its subsidiaries, as a measure to anticipate change in financial condition of more than 20% of 2 February 2016 concerning the Obligation
the ongoing Russia-Ukraine war, and the trend the decline in macroeconomic stability based, on total assets, total liabilities, and/or total equity as to Provide Minimum Capital for Commercial
of declining benchmark interest rates in several macroeconomic scenarios prepared by the Office of the date of the financial statements contained Banks, which is refined by OJK Regulation No.
countries. As a result, global economic growth of Chief Economist. In addition to internal stress in the previous Resolution Plan, as stipulated in LPS 34/POJK.03/2016 concerning Amendments
in 2024 is projected to be only 3.2%, which is the testing, Bank Mandiri also participates in regulatory Regulation No. 2 of 2024 concerning Resolution to POJK No. 11/POJK.03/2016 concerning the
same as the growth rate in 2023. These factors Bottom-up Stress Testing on a regular basis, which Plans for Commercial Banks. Obligation to Provide Minimum Capital for
increase the risks that the Bank must address, aims to obtain the Bank’s assessment of regional Commercial Banks.
such as the potential rise in Non-Performing Loans banking resilience on potential challenges In implementing risk management, Bank Mandiri 10. OJK Regulation No. 38/POJK.03/2017 dated
(NPL), depreciation of the Rupiah against foreign arising after pandemic recovery and hampered strives to comply with and adheres to the prevailing 12 July 2017 concerning the Implementation
currency exposure, and tight banking liquidity. economic growth due to the ongoing factors laws and regulations in Indonesia such as: of Consolidated Risk Management for Banks
triggering uncertainty mentioned above. that Control Subsidiaries.
1. Law No. 4 year 2023 on Financial Sector 11. OJK Regulation No. 50/POJK.03/2017 dated 17
Development and Strengthening. July 2017 concerning the Obligation to Fulfill
2. Regulation of the Minister of State-Owned the Net Stable Funding Ratio for Commercial
Enterprise concerning Guidelines for Banks Banks which is refined by OJK Regulation
Governance and Significant Corporate No. 20 year 2024 concerning Amendments to
Activities of State-Owned Enterprises. POJK No. 50/POJK.03/2017 concerning the
Obligation to Fulfil the Net Stable Funding Ratio.
PT BANK MANDIRI (PERSERO) TBK 966 967 ANNUAL REPORT 2024
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12. OJK Regulation No. 5 year 2024 dated 27 March 22. Bank Indonesia Circular Letter No. 9/31/ 32. OJK Circular Letter No. 12/SEOJK.03/2018 dated 41. Decree of the Deputy for Finance and Risk
2024 concerning Determining Supervision DPNP dated 12 December 2007 concerning 21 August 2018 concerning the Application of Management of the Ministry of State-Owned
Status and Managing Commercial Bank Issues. Guidelines for the Use of Internal Capital in Risk Management and Risk Measurement of Enterprises No. SK-7/DKU.MBU/10/2023
13. OJK Regulation No. 12/POJK.03/2018 dated 8 the Calculation of Capital Adequacy Ratio Standardized Approach to Interest Rate Risk concerning Technical Instructions for Reporting
August 2018 concerning the Implementation of Commercial Banks by Taking into Account in Banking Book for Commercial Banks. Risk Management of State-Owned Enterprises.
of Digital Banking Services by Commercial Market Risks. 33. OJK Circular Letter No. 6/SEOJK.03/2020 dated 42. Decree of the Deputy for Finance and Risk
Banks as has been revoked and amended with 23. OJK Circular Letter No. 14/SEOJK.03/2015 dated 29 April 2020 concerning Calculation of Risk- Management of the Ministry of State-Owned
OJK Regulation No. 21 of 2023 on Commercial 25 May 2015 concerning the Implementation Weighted Assets for Operational Risk using Enterprises No. SK-8/DKU.MBU/10/2023
Banks Digital Service. of Integrated Risk Management for Financial Standardized Approach for Commercial Banks. concerning Technical Instructions for Risk
14. OJK Regulation No. 32/POJK.03/2018 dated 27 Conglomerates. 34. OJK Circular Letter No. 24/SEOJK.03/2021 dated Maturity Index Assessment in State-Owned
December 2018 concerning the Legal Lending 24. OJK Circular Letter No. 15/SEOJK.03/2015 dated 7 October 2021 concerning Guidelines for Enterprises.
Limit and Large Exposures for Commercial 25 May 2015 concerning the Implementation Calculating Risk-Weighted Assets for Credit Risk 43. OJK Circular No. 11/SEOJK.01/2024 dated
Banks. of Integrated Governance for Financial Using Standardized Approach for Commercial 2 October 2024 concerning Reporting and
15. OJK Regulation No. 11/POJK.03/ 2019 dated 28 Conglomerates. Banks. Requesting Debtor Information through the
March 2019 concerning the Prudential Principle 25. OJK Circular Letter No. 34/SEOJK.03/2016 dated 35. Bank Indonesia Circular Letter No. 9/31/ Financial Information Services System.
in Asset Securitization Activities for Commercial 1 September 2016 concerning the Application DPNP dated 12 December 2007 concerning 44. OJK Circular Letter No. 16/SEOJK.03/2023
Banks. of Risk Management for Commercial Banks. Guidelines for the Use of Internal Capital in dated 19 October 2023 concerning Guidelines
16. OJK Regulation No. 31/POJK.03/2019 dated 26. OJK Circular Letter No. 23/SEOJK.03/2022 the Calculation of Capital Adequacy Ratio for Calculating Bank Exposure for Central
2 December 2019 concerning the Obligation of 2022 on the Calculation of Weighted of Commercial Banks by Taking into Account Counterparty.
to Fulfill Gearing Ratio for Commercial Banks. Assets according to Risk for Market Risk for Market Risks
17. OJK Regulation No. 37/POJK.03/2019 dated Commercial Banks. 36. Deposit Insurance Corporation Regulation No.
19 December 2019 concerning Transparency 27. OJK Circular Letter No. 24/SEOJK.03/2016 1 of 2021 dated 30 March 2021 concerning
and Publication of Bank Statements. dated 14 July 2016 concerning Calculation Resolution Plans for Commercial Banks as has
18. OJK Regulation No. 27 of 2022 dated 28 of Risk-Weighted Assets for Operational Risk been revoked and amended with the Deposit
December 2022 concerning the Second Using Basic Indicator Approach. Insurance Corporation Regulation No. 2 of 2024
Amendment to OJK Regulation No. 11/ 28. OJK Circular Letter No. 13/SEOJK.03/2017 dated regarding the Resolution Plans for Commercial
POJK.03/2016 concerning Minimum Capital 17 March 2017 concerning the Implementation Banks.
Adequacy Requirement for Commercial Banks. of Governance for Commercial Banks. 37. Deposit Insurance Corporation Circular Letter
19. OJK Regulation No. 17/POJK.03/2023 dated 14 29. OJK Circular Letter No. 14/SEOJK.03/2017 dated 25 October 2024 No. 3/ADK1/2025
September 2023 concerning Implementation of dated 17 March 2017 concerning Assessment concerning Guidelines and Format for the
Good Corporate Governance for Commercial of Commercial Bank Soundness Rating. Preparation and Submission, Revision, and
Banks. 30. OJK Circular Letter No. 43/SEOJK.03/2017 dated Updating of the Resolution Plan for Commercial
20. Bank Indonesia Regulation No. 23/17/PBI/2021 19 July 2017 concerning The Prudential Principle Banks
dated 17 December 2021 concerning the Third and Reports in Implementing Consolidated 38. Deposit Insurance Corporation Regulation No.
Amendment to Bank Indonesia Regulation No. Risk Management for Banks that Control 2 of 2024 dated 5 September 2024 concerning
20/4/PBI/2018 concerning Macroprudential Subsidiaries. Resolution Plans for Commercial Banks
Intermediation Ratio and Macroprudential 31. OJK Circular Letter No. 48/SEOJK.03/2017 dated 39. Deposit Insurance Corporation Regulation No.
Liquidity Buffer for Conventional Commercial 15 September 2017 concerning Guidelines 1 of 2021 dated 30 March 2021 concerning
Banks, Sharia Commercial Banks, and Sharia for Calculating Net Claims for Derivative Resolution Plans for Commercial Banks.
Business Units. Transactions Calculation of Risk-Weighted 40. Decree of the Deputy for Finance and Risk
21. Bank Indonesia Regulation No. 24/16/PBI/2022 Assets for Credit Risk Using a Standardized Management of the Ministry of State-Owned
dated 31 October 2022 concerning the Fourth Approach. Enterprises No. SK-6/DKU.MBU/10/2023
Amendment to Bank Indonesia Regulation No. concerning Technical Instructions for the
20/4/PBI/2018 concerning Macroprudential Risk Management and Aggregation Process
Intermediation Ratio and Macroprudential in the State-Owned Enterprise Portfolio Risk
Liquidity Buffer for Conventional Commercial Taxonomy.
Banks, Sharia Commercial Banks, and Sharia
Business Units.
PT BANK MANDIRI (PERSERO) TBK 968 969 ANNUAL REPORT 2024
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BANK RISK MANAGEMENT BANK RISK MANAGEMENT POLICY
POLICY
Risk Management Process a. Risk identification
The Company’s Risk Management process as Risk identification aims to determine the
stipulated in the Risk Management Policy is as types of risks inherent in each functional
follows: activity that have the potential to harm
Bank Mandiri’s risk management framework is guided by a the Bank.
b. Risk measurement
comprehensive policy designed in alignment with regulations 1. Risk Management is carried out at all levels
of the Bank up to the operational level both Risk measurement aims to determine the risk
from Bank Indonesia (PBI), the Financial Services Authority (POJK), transactionally and at the portfolio level. exposure inherent in the Bank’s activities to
Basel standards, and global best practices. This policy is regularly 2. Risk Management is carried out individually be compared with the Bank’s risk appetite,
reviewed to adapt to evolving business dynamics, regulatory and at consolidated/integrated level with hence the Bank can take risk mitigation
the Subsidiaries, while taking into account the measures and determine capital to cover
updates, and internal developments. The cornerstone of this regulations and business characteristics of the residual risk.
framework is the Risk Management Policy (KMNR), which outlines Subsidiaries. c. Risk monitoring
the core principles and serves as the highest authority for risk 3. The Risk Management process is a dynamic Risk monitoring aims to compare the set
process and is routinely compared to industry risk limits with the risk exposure that is being
management at the Bank. KMNR acts as a reference point for best practices and applicable regulations to managed.
developing procedures and guidelines, ensuring compliance be adjusted and updated when necessary. d. Risk control
with applicable regulations and reinforcing a robust risk 4. The implementation of Risk Management is Risk control is carried out on the potential
carried out in a series consisting of: for the occurrence of overreach of the risk
management system. limit that has been set and can be tolerated
by the Bank.
RISK MANAGEMENT PRINCIPLES
5. Sustainable
RISK MANAGEMENT FRAMEWORK
Bank Mandiri’s Risk Management Principles are
as follows: Risk control is developed continuously to better
1. Capital fit with existing business conditions and best
Bank Mandiri provides capital according to the practices.
risk appetite and maintains the capital level in 6. Accountability
accordance with prevailing regulations. Bank Mandiri implements policies and
2. Transparency procedures to ensure management Bank Mandiri’s Risk Management Framework is structured within the Bank’s Risk Governance Structure,
Bank Mandiri transparently conveys relevant accountability to stakeholders. comprising three key components: Risk Oversight, Risk Policy and Management, and Risk Identification,
information in the risk-taking process and the 7. Responsibility Measurement, Mitigation, and Control. These elements are reinforced by the Audit Unit, as Independent
risk-taking process itself. Bank Mandiri acts on the prudential principle Assurance to ensure the effectiveness of implementation.
3. Independence and in compliance with prevailing laws and
The management of Bank Mandiri acts regulations. In essence, the framework and governance of Bank Mandiri’s risk management can be summarized
professionally and is free from the pressure and 8. Fairness as follows:
influence of other parties. Bank Mandiri pays attention to the interests of
4. Integrated stakeholders based on the principle of equality
Bank Mandiri applies Integrated Risk and fairness (equal treatment).
Management to Financial Services
Institutions that are members of the financial
conglomerates of Bank Mandiri in accordance
with regulatory provisions.
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BANK RISK MANAGEMENT POLICY BANK RISK MANAGEMENT POLICY
Risk Oversight
5. Requesting explanation and/or accountability b. Supervise the Bank’s fulfillment in compiling,
of the Board of Directors on Financing to updating, and/or improving the Resolution
Integrated Governance
Committee
Risk Monitoring
Committee
Audit Committee certain large borrowers; Plan to the Deposit Insurance Corporation;
6. Providing approval on the funding to related c. Evaluate the Resolution Plan that has been
Risk Policy Management
parties; prepared by the Board of Directors;
7. Conducting active oversight, including, among d. Supervise the implementation of plans
Risk Management
Committee
Asset & Liability
Management
Integrated Risk
Committee
Credit Policy
Committee
Policy & Procedure
Committee
Internal Audit
others, understanding the nature and level to overcome potential obstacles to the
Committee
of risks faced by the Bank, assessing the implementation of resolution options.
• Credit Risk • Liquidity Risk • Credit Risk Credit Risk Policy Management
• Market Risk • Interest Rate Risk • Market Risk adequacy of the quality of risk management 11. Maintaining and monitoring the Bank’s
• Operational Risk • Forex Risk • Liquidity Risk
• Legal Risk • Pricing • Operational Risk and linking the risk level with capital adequacy Soundness Rating and take the necessary
• Reputation Risk Management • Legal Risk
• Strategic Risk • Recovery Plan • Reputation Risk of the Bank; measures to maintain and/or improve the
• Compliance Risk • Strategic Risk
• Capital
Management
•
•
Compliance Risk
Insurance Risk
8. Conducting active supervision related to anti- Bank’s Soundness Rating;
• Liquidity Risk •
•
Intra-Group
Transaction Risk
Fraud which at least includes the following:
a. Development of anti-Fraud awareness To implement risk management as mandated by
and culture in all levels of the organization, the Ministry of SOEs, the Board of Commissioners
Risk Identification, Measurement,
Mitigation, Control
including anti-Fraud declarations and is responsible for determining the Bank’s Risk
adequate communication on behavior Classification based on the level of Risk Intensity.
Independent Assurance
Business Unit Risk Units Compliance
categorized as Fraud; This assessment considers the Bank’s size and
b. The signing of integrity pact by all complexity dimensions, as proposed by the
organizational ranks of the Bank; Board of Directors, in compliance with applicable
Risk Taking Risk Control Compliance Independent Assurance
c. Preparation and supervision of the regulations.
implementation of a code of conduct
related to fraud prevention for all levels of To implement Integrated Risk Management, the
the organization; Board of Commissioners is responsible to:
d. Preparation and supervision of the 1. Direct, approve, and evaluate Integrated Risk
Bank Mandiri’s Risk Governance Structure is the Business Unit and Compliance Unit, carries out implementation of an anti-Fraud strategy Management policies;
developed based on four Risk Management Pillars the functions of risk identification, measurement, as a whole; 2. Evaluate the implementation of Integrated Risk
as follows: mitigation, and control. e. Development of the quality of human Management policies by the Board of Directors
resources (HR), particularly those related to of the Main Entity.
Board of Commissioners and Board The duties, responsibilities, and authorities of increasing awareness and control of Fraud; 3. Ensure the implementation of Integrated
of Directors Active Supervision the Board of Commissioners related to active f. Monitoring and evaluation of Frauds and Risk Management is in accordance with the
supervision in Risk Management activities include, determination of follow-up; and characteristics and complexity of the Financial
The risk management framework and governance among others: g. Development of effective communication Conglomeration business.
at Bank Mandiri are structured to ensure channels for the Bank’s internal and
comprehensive oversight and execution. The 1. Evaluating and approval of Risk Management external parties, hence all executives The duties, responsibilities, and authorities of the
Board of Commissioners oversees risks through Policy; and employees of the Bank understand Board of Directors related to Risk Management
the Audit Committee, Risk Monitoring Committee, 2. Evaluating the prepared-and-determined and comply with the applicable policies activities include:
and Integrated Governance Committee. The strategies by the Board of Directors in managing and procedures, including policies and 1. Developing and proposing Risk Management
Board of Directors is responsible for risk policy risks according to the regulatory taxonomy and procedures for fraud control. policies and strategies in writing and
and management, facilitated through risk-related other risks such as country risk and cyber risk; 9. Providing approval, oversight and evaluation comprehensively;
Executive Committees, including Management 3. Evaluating the Board of Directors’ responsibility on the implementation of the Action Plan
Committee, Asset & Liability Management for the implementation of the Risk Management (Recovery Plan).
Committee, Integrated Risk Committee, Credit Policy; 10. For Resolution Plan, the Board of Commissioners
Policy Committee, dan Policy & Procedure 4. Evaluating and deciding the Board of Directors’ shall:
Committee Capital & Subsidiaries Committee, application related to transactions that require a. Approve the Resolution Plan;
and Integrated Risk Committee. Operationally, the approval of the Board of Commissioners;
the Risk Management Unit, in collaboration with
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CORPORATE GOVERNANCE
BANK RISK MANAGEMENT POLICY BANK RISK MANAGEMENT POLICY
2. Responsible for the implementation of the Risk 11. Developing and implementing a Resolution To implement Integrated Risk Management, the Adequacy of Policies,
Management Policy and risk exposure taken Plan which includes: Board of Directors is responsible to: Procedures, and Limits Setting
by the Bank as a whole; a. Preparing, updating, and/or making 1. Develop an Integrated Risk Management
3. Evaluating and deciding transactions that improvements to the Resolution Plan; Policy in writing and comprehensively; Bank Mandiri implements risk management guided
require the approval of the Board of Directors; b. Ensuring the accuracy and completeness 2. Implement the established Integrated Risk by its Risk Management Policy, which serves as
4. Developing a culture of Risk Management at of data, information, and/or documents in Management Policy; the primary framework for managing risks. For
all levels; compiling, updating, and/or improving the 3. Develop a risk culture as part of the implementation specific business areas such as credit, treasury,
5. The active supervision of the Board of Directors Resolution Plan, which is submitted to the of Integrated Risk Management in Financial and operations, the Bank has detailed policies and
related to anti-Fraud is the same as that of Deposit Insurance Corporation; Conglomerates; procedures that define limits for activities at both
the Board of Commissioners as stated in the c. Submitting a Resolution Plan to the Board 4. Ensure the effectiveness of human resource the portfolio and transactional levels. These policies
duties and responsibilities of the Board of of Commissioners and Shareholders at management which includes the competence, and procedures are integrated into every aspect
Commissioners; the General Meeting of Shareholders for qualifications, and adequacy of human of the Bank’s operations, evaluated, and updated
6. Ensuring the improvement of human resource approval; resources in the Main Entity to carry out the annually. In line with SEOJK 34/SEOJK.03/2016
competencies related to Risk Management; d. Submitting a Resolution Plan, updating Integrated Risk Management function; on the Implementation of Risk Management
7. Ensuring that the Risk Management function and/or improving the Resolution Plan 5. Ensure that the implementation of Integrated for Commercial Banks, the Bank’s policies and
has operated independently; to the Deposit Insurance Corporation in Risk Management has been carried out procedures are based on a Risk Management
8. Conducting periodic reviews to ensure; accordance with the predetermined time independently; Strategy by taking into account the level of risk to
a. Accuracy of risk assessment methodology; limit; 6. Periodically evaluate the results of the be taken (Risk Appetite). Risk Appetite represents
b. Adequacy of Risk Management information e. Implementing plans to overcome potential Integrated Risk Management Unit review of the type and level of risk the Bank is willing and
system implementation; obstacles to the implementation of the Integrated Risk Management process; able to take, within its risk capacity, to achieve
c. Accuracy of Risk Management policies and resolution options. 7. Ensure the implementation of Integrated or exceed its business objectives.
procedures, as well as setting risk limit and/ 12. Maintaining and monitoring the Bank’s Risk Management in accordance with the
risk threshold. Soundness Rating and take the necessary characteristics and complexity of the Financial Bank Mandiri’s Risk Appetite is manifested through
9. Conducting active supervision includes, measures to maintain and/or improve the Conglomerates business. the Risk Appetite Framework which is a strategic
among others, understanding the nature and Bank’s Soundness Rating; decision-making that describes Bank Mandiri’s risk
level of risks faced by the Bank, assessing the 13. Implementing other Risk Management functions To enhance the effectiveness of supervisory strategy. Risk Appetite is reflected in the Bank’s
adequacy of the quality of risk management, in accordance with laws and regulations, duties and responsibilities in implementing Risk business strategy and objectives.
and linking the risk level with capital adequacy articles of association, and/or decisions of Management, the Board of Commissioners and
of the Bank; the General Meeting of Shareholders (RUPS)/ the Board of Directors may establish committees in Risk appetite is articulated through a Risk Appetite
10. Developing and implementing the Bank’s Minister of State-owned Enterprises (SOEs). accordance with applicable regulatory provisions. Statement (RAS), which is a formal guideline in the
Recovery Plan, which includes: risk-taking process to achieve business targets.
a. Developing a realistic and comprehensive To comply with risk management regulations set Bank Mandiri’s risk management organization RAS is pivotal because it will provide clear and
Recovery Plan; by the Ministry of SOEs, the Board of Directors is consists of: consistent direction to all levels of Bank Mandiri
b. S u b m i t t i n g t h e R e c o v e r y P l a n t o responsible for classifying subsidiary company risks 1. Board of Commissioners on the Bank’s risk-taking ability.
shareholders at the GMS for approval; based on the level of risk intensity. This classification 2. Committee under the Board Commissioners
c. Communicating the Recovery Plan to all considers the dimensions of size and complexity in 3. Board of Directors
ranks or levels of the Bank’s organization; alignment with applicable regulations. 4. Committee under the Board of Directors
d. Evaluating and testing (Stress Testing) the 5. Director in charge of Risk Management
Action Plan (Recovery Plan) periodically; function;
and 6. Risk Management Unit (SKMR);
e. Implementing the Recovery Plan effectively 7. Operational Unit (risk-taking unit);
and in a timely manner. 8. Internal Audit Unit (SKAI);
9. Compliance Unit.
The Risk Management Unit (SKMR), the Internal
Audit Unit (SKAI) and the Compliance Unit
concurrently serve as an Integrated Unit.
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INTEGRATED RISK MANAGEMENT IMPLEMENTATION INTEGRATED RISK MANAGEMENT IMPLEMENTATION
Adequacy of Risk Identification, Measurement, Monitoring, and Control The implementation of Consolidated/Integrated 2. The Consolidated Risk Profile, which is
Processes, as well as Risk Management Information Systems Risk Management is in line with integrated risk performed on 8 (eight) risks (Credit, Market,
management principles, business characteristics Liquidity, Operational, Legal, Strategic,
Bank Mandiri conducts Risk Identification, Measurement, Monitoring, and Control processes, as well of subsidiaries, and regulations. The subsidiaries Compliance, and Reputation Risk). During 2024,
as operates its Risk Management Information System, through the Enterprise Risk Management (ERM) of Bank Mandiri include Bank Syariah Indonesia, Bank Mandiri has reported the Consolidated
framework. The ERM implementation at Bank Mandiri employs a two-pronged approach to ensure that Bank Mandiri Taspen, Bank Mandiri (Europe) Ltd, Risk Profile for the position of 31 December 2023
risks are not only well mitigated through daily business processes, but also in unexpected conditions Mandiri Tunas Finance, Mandiri Utama Finance, and 31 March, 30 June, and 30 September 2024
(downturns) through capital reserves. AXA Mandiri Financial Services, Mandiri Inhealth, to the Regulator in a timely manner.
Mandiri Sekuritas, Mandiri Capital Indonesia and
Internal Control System Mandiri International Remittance. However, 3. The Integrated Risk Profile, which is performed
Mandiri Inhealth has no longer been a member on 10 (ten) risks (8 types of risks that are stated
Bank Mandiri implements an Internal Control System for its Risk Management function through the Three of Mandiri Group Financial Conglomerates since in point 2 plus Intra-Group Transaction and
Lines Model, where responsibilities are shared among the first, second, and third lines of defense. 9 October 2024. Insurance Risks). During 2024, Bank Mandiri
has reported the Integrated Risk Profile for the
The Internal Audit Unit, as the third line, conducts assurance and consulting activities to evaluate the As an active supervision of the Main Entity position of 31 December 2023 and 30 June 2024
adequacy of the Bank’s internal control system, risk management, and governance processes, in towards the implementation of Consolidated and to the Regulator in a timely manner.
compliance with applicable laws, regulations, and Bank policies. Integrated Risk Management, Bank Mandiri has
established the Integrated Risk Committee (IRC), To support the assessment and reporting process,
consisting of the Board of Directors and Executives Bank Mandiri has been using integrated risk
of the Bank with the Board of Directors and/or management information system, namely Risk
INTEGRATED RISK MANAGEMENT
Executives of Subsidiaries as well as the Integrated Assessment Consolidation Generator (RACER)
Risk Management Unit (SKMRT), which is directly System.
responsible to the Director of Risk Management.
IMPLEMENTATION
The assessment of Consolidated/Integrated Risk
Bank Mandiri actively conducts integrated Profile and Consolidated Bank Soundness Level are
identification, measurement, monitoring, and recommended by the Integrated Risk Committee
control of Mandiri Group (self-assessment) risk (IRC) and the approval are provided by the Risk
exposures by reporting this following assessment: Management & Credit Policy Committee (RMPC)
Category A. The assessment of the Consolidated/
1. The Consolidated Bank Soundness Level with Integrated Risk Profile and Consolidated RBBR,
risk-based approach/Risk-Based Bank Rating which have been approved by the RMPC are then
Bank Mandiri has been implementing consolidated/integrated risk (RBBR), with the assessment scope covering reported to the Regulator and to the Integrated
management since 2008, inline with the issuance of Bank Indonesia the following factors: Risk Profile, Integrated Good Corporate Governance Committee.
Regulation No. 8/6/PBI/2006 on the Implementation of Consolidated Risk Good Corporate Governance, Earnings and
Capital, at consolidated level. During 2024,
Management for Banks that Control Subsidiaries. In its development, the
Bank Mandiri has reported Consolidated
regulation was replaced by Financial Services Authority Regulation No. 38/ Bank Soundness Level for the position of 31
POJK.03/2017 on the Implementation of Consolidated Risk Management December 2023 and 30 June 2024 to the
for Banks that Control Subsidiaries. In addition, Bank Mandiri has also Regulator in a timely manner.
been implementing integrated risk in accordance with Financial Services
Authority Regulation No. 17/POJK.03/2014 on the Implementation
of Integrated Risk Management for Financial Conglomerates. In the
implementation of integrated risk management, Bank Mandiri is also guided
by the Integrated Good Corporate Governance Guidelines, which comply
with Financial Services Authority Regulation No. 18/POJK.03/2014 on the
Implementation of Integrated Good Corporate Governance for Financial
Conglomerates.
PT BANK MANDIRI (PERSERO) TBK 976 977 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
BUILDING RISK AWARENESS RISK AWARENESS PROGRAM
CULTURE
The foundation of effective risk management In 2024, alignment initiative on risk awareness
lies in building a strong risk culture and fostering program bank-wide was carried out in
continuous learning. To enhance risk awareness order for the programs to be delivered to all
culture, particularly on operational risks among employees effectively according to regulatory
To realize its vision of being “Your Preferred Financial Partner,” employees, Bank Mandiri has introduced flagship compliance and eventually could minimize the
Bank Mandiri fosters a risk-awareness culture across all programs such as Operational Risk Awareness Bank operational loss. This initiative is including
(OPERA), including Cyber Risk Awareness, Fraud standardization of program delivery, media or
operational and business activities, ensuring potential risks are Awareness, Security Awareness, Compliance channel, and audience target.
mitigated to safeguard business continuity. This culture is instilled Awareness, and Business Continuity Awareness. In general, risk awareness program is divided into
at all levels, from top management to junior staff. The Board These programs aim to strengthen employees’ two categories based on the dimension of:
understanding and improve the effectiveness of 1. Buzz
of Directors and Board of Commissioners have established a operational risk management across all levels of Buzz is term for risk awareness program which
Risk Appetite Statement (RAS), defining the risk levels the Bank the organization. These awareness programs are is delivered one-way and doesn’t need any
is prepared to tolerate. RAS indicates the Bank’s risk tolerance conducted regularly and comprehensively for feedback from employee, such as poster, toon,
bank wide, including subsidiaries and overseas video, etc.
capacity and is developed to help the Bank achieve its business branches. The programs are designed with a 2. School
objectives. RAS informs business decision-making, and its thematic and adaptive approach, allowing them School is term for risk awareness which is
implementation is intensively monitored. to address emerging risk trends effectively. This delivered two-way and need feedback or
includes responding to heightened existing risks response from employee, such as survey and
and identifying potential new risks such as Cyber e-learning.
Resilience & Data Security, significant internal
and external events, updates on operational risks,
The Bank integrates risk-awareness into product workplace. Every employee is expected to pursue global top risks, Control Testing results, and so forth.
and technology development by adhering to business growth while carefully considering risk. This proactive approach ensures that Bank Mandiri
its Risk Management System. Before launching Employees are encouraged to drive sustainable remains resilient and well-prepared in an evolving
or implementing any product or service, risk growth with a focus on risk awareness to ensure risk landscape.
assessments and mitigation measures are long-term resilience.
thoroughly evaluated. This approach is also
reflected in the Bank’s internal policies and Effective communication strategies play a vital No. Buzz Program Frequency Coverage
technical guidelines, ensuring a consistent focus role in building risk-awareness. Bank Mandiri
1 Toon Monthly • Employees of Bank Mandiri
on sustainability. employs a variety of adaptive and sustainable Short cartoon character comics with light and contemporary Regional and Head Office
communication channels to reach all employees. daily content. • Employees of Bank Mandiri
A strong risk-awareness culture requires the These channels are used comprehensively to Overseas Branch
support of the entire organization. Bank Mandiri cultivate a culture of risk-awareness within an 2 Poster Monthly • Employees of Bank Mandiri
integrates this risk-awareness into its corporate open, efficient, and effective risk management A one-page poster contains quotes/sentences inviting Regional and Head Office
culture internalization program. The AKHLAK core framework. employees to be aware of risks. • Employees of Bank Mandiri
Overseas Branch
values, as Bank Mandiri’s foundation, are applied
to ensure they become a daily attitude in the 3 Infographics Bimonthly • Employees of Bank Mandiri
Articles/infographics contain a comprehensive explanation Regional and Head Office
of risk issues and tips & tricks. • Employees of Bank Mandiri
Overseas Branch
4 Video Adhoc All Bank Mandiri employees
Short videos that raise issues or trends in a risk and its mitigation.
5 Modul Adhoc All Bank Mandiri employees
Material contains a risk management framework as an
employee guideline (handbook).
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CORPORATE GOVERNANCE
BANK RISK MANAGEMENT BANK RISK MANAGEMENT
In the application of the two-prong approach, 2. Policies and Procedures
No. School Program Frequency Coverage there are 4 (four) main components that function
1 Forum Quarterly Organic employees as supporting pillars, including: The Risk Management Policy (KMNR) is set as
Broadcasts/forums/workshops that discuss issues/trends the main guidelines on the implementation of
around risk and mitigation.
1. Organization & Human Capital risk management at the operational level and
2 Survei Monthly Employees of Bank Mandiri Regional the capital management at the Bank covering:
Survey/checklist contains short questions to employees and Head Office
through Ms. Form Employees of Bank Mandiri The Risk Management Unit (SKMR) at Bank a. Prudential Principle, which entails capital
Overseas Branch Mandiri is responsible for managing all risks faced adequacy, fulfillment of prevailing laws and
3 E-learning Annually by Bank Mandiri, including the development regulations, and an early warning system.
Organic employees
Learning to employees contains material with post of supporting tools required in business and risk b. Risk Management, which entails Risk
tests. management. Moreover, there is a work unit Appetite, Risk Profile, Bank Soundness
acting as a risk counterpart of every business Rating, Stress Testing, Recovery Plan, and
The Risk Awareness programs help employees to understand the importance of operational risk unit in the four-eye process of lending. Realizing Resolution Plan, as well as Integrated Risk
management, thereby improving its effectiveness and efficiency. that risk management is the responsibility of all Management.
work units at Bank Mandiri, the success of risk c. Risk Management for each type of risks,
management is determined by risk awareness which entails processes of risk identification,
in all Bank Mandiri work units accompanied measurement, oversight, and control.
by adequate technical capabilities. As such, d. Risk Oversight, which entails monitoring
BANK RISK MANAGEMENT
Bank Mandiri always improves the capabilities of activities/ methodologies of risk
and knowledge of all employees, particularly management at Bank Mandiri, and the
in terms of risk management, by organizing Internal Control System.
regular internal training through the Risk
Management Academy or through the use This Risk Management Policy is the basis for
To maximize shareholder value, Bank Mandiri achieving the objectives outlined in the Corporate of expatriates in the area of risk management, making procedures and technical guidelines
implements an integrated risk management Plan. At Bank Mandiri, ERM is applied using a hence there is a transfer of knowledge to Bank concerning risk management at Bank Mandiri.
approach through the Enterprise Risk Management two-pronged approach: managing risks through Mandiri employees. Bank Mandiri also regularly
(ERM) framework. This framework connects capital allocation and managing risks through holds socialization at least once a year, 3. System & Data
strategic planning, risk appetite, execution, risk operational activities, as depicted in the following discussion forums, internships, and programs
assessment, and performance evaluation into a diagram. on risk management that are in line with the The risk management system is developed
cohesive process. The goal is to deliver added internalization of corporate culture. to support more efficient business processes
value for the Bank and its shareholders while so that decision-making is faster yet prudent.
The Risk Management structure at Bank To maintain integrity and data quality, Bank
Mandiri consists of the Risk Management Mandiri has adopted an Integrated Processing
Bussiness Process
Directorate in charge of Independent Risk System and a Loan Origination System to
Management and Credit Approval Risk units increase the efficiency of credit processes
comprising Wholesale Risk and Retail Risk. The and maintain data quality in the Corporate,
Managing Risk Front End Middle End Back End Risk Management Directorate is led by the Commercial, and Retail segments. To increase
Through Operation
Director of Risk Management assisted by SEVP collection productivity level particularly in
of Wholesale Risk. the Consumer and Retail segments, the Bank
Risk Mangement through daily business operations
adopts an Integrated Collection System.
Two-Prong
Bank Mandiri utilizes Summit System and New
Approach Treasury Core System (NTCS) to manage risks
Capital Management & Planning in the trading book and Fundamental Review
of the Trading Book (FRTB) and Ambit Focus
System to manage banking book risks in the
Managing Risk
Through Capital Regulatory Capital, Stress Test activities of treasury and assets & liabilities
management.
Capital as buffer for unexpected loss; capital as risk-return allocation
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CORPORATE GOVERNANCE
BANK RISK MANAGEMENT
TYPES OF RISKS AND ITS TYPES OF RISKS AND ITS MITIGATIONS
MITIGATIONS
To assess the Risk Profile and the Soundness model initiation, model development, Bank Mandiri manages 10 (ten) the Credit Approval Authority, Standard Procedures (SPK) and
Level of Mandiri Group at individual and model validation, model implementation, types of risks in an integrated following the four-eyes principle, Product Manuals, ensuring an
consolidated/integrated levels, the Bank model use and model monitoring. manner: which involves independent end-to-end risk management
has adopted a web-based tool called Risk b. Model Risk Assessment 1. Credit Risk evaluations by the Business Unit process.
Assessment Consolidation Generator System An assessment of the level of risk of the 2. Market Risk and Credit Risk Management
(RACER) so that the risk assessment processes models based on quantifiable observations 3. Liquidity Risk Unit. At the borrower level, credit
are more effective, efficient, accurate, and about the materiality and complexity of 4. Operational Risk concentration risk is managed
accountable and that the authorized access the models. 5. Legal Risk Following the credit disbursement by monitoring the Legal Lending
to the system is maintained. c. Model Control 6. Reputation Risk process, regular monitoring Limit (LLL), and the application
The process of monitoring of models 7. Strategic Risk using early warning signals is of Management Limits for large
4. Methods/Model & Analytics and control over models constitutes a 8. Compliance Risk carried out to detect potential business groups. In general,
continuous assessment. The control process 9. Intra-Group Transaction Risk non-performing borrowers, credit processes and risk
Bank Mandiri has continuously implemented a is done by validating models based on 10. Insurance Risk enabling the Bank to prepare management are carried out
risk measurement that adheres to international first-time validation or ongoing validation. appropriate action plans, end-to-end and integrated
best practices by using quantitative and The first-time validation is validation CREDIT RISK including collection, recovery, across the Business Unit, Credit
qualitative methods and developing risk conducted for the first time after the MANAGEMENT and restructuring efforts. Operation Unit, and Credit Risk
models such as rating, scoring, Value at Risk model development process takes place Management Unit.
(VaR), portfolio management, stress testing, to ensure that the developed models Bank Mandiri manages and For the Retail segment, which
and others as support for judgmental decision- adhere to academic requirements, best mitigates credit risk at every stage targets the mass market, credit The Bank regularly reviews and
making. practices, and regulatory requirements. The of the lending process. In the processes are more automated. updates its credit policies in
ongoing validation is validation conducted Wholesale segment, the credit A credit risk scorecard, aligned general, credit for segment-
Periodically, available models are validated by periodically to ensure the performance of risk management process begins with the Risk Acceptance Criteria specific procedures, and
an independent Unit Model Validator to ensure models. with determining the target of each product, processes risk management tools.
the quality and validity of such models. These market, guided by the Loan loans through an automated These guidelines provide
risk models are managed through a model With the adoption of the model management Portfolio Guideline. This guideline workflow system (Loan Factory). comprehensive credit risk
risk management framework inherent in the framework, there is a segregation of duties classifies industrial sectors into Monitoring is performed at the management instructions for
function of the Model Governance Guiding between the first line (model owner, model categories (attractive, neutral, portfolio level through Portfolio identifying, measuring, and
Unit. The management of model risk is done developer, and model user), the second line selective, restrictive) based on Quality Reviews, followed by mitigating credit risk in the
to ensure control over every component in the (model validator and model management guiding sector outlook and portfolio collection and recovery process end-to-end credit process
model used in business processes and decision- unit), and the third line (Internal Audit) based on quality. Industry Limits are also for non-performing portfolios. starting from determining the
making. This model management framework three-line models. established to minimize credit risk target market, credit analysis,
includes: concentration in specific sectors. To anticipate macroeconomic approval, documentation,
a. Model Inventory Bank Mandiri also continues to implement Basel uncertainties, a what-if credit withdrawal, monitoring/
Through the model inventory, an inventory II, III, and ERM in compliance with the Financial To identify qualified pipelines, analysis of wholesale and retail supervision, to the process of
of the existing models is carried out at Bank Services Authority and the BCBS (Basel Committee a pre-approval process is portfolios is carried out through resolving/ restructuring non-
Mandiri. This model inventory includes on Banking Supervision) as well as the best conducted using credit risk a process of stress testing and performing loans.
information related to the model including practices, which cover Credit Risk, Market Risk, tools. This involves a Clearance sensitivity analysis using certain
a description of the model’s statistical Liquidity Risk, Interest Rate Risk on Banking Book process that includes an initial macroeconomic scenarios. To enhance its social role and
results, the purpose of using the model, Position, Operational Risk, Capital Management, analysis of potential customers commitment to addressing
model owner, model developer, model and Internal Capital Adequacy Assessment based on their reputation, In all lending activities, Bank environmental risks, Bank Mandiri
user, validation results, and model-related Process (ICAAP), as well as Stress Testing and business operations, and Mandiri prioritizes prudence has embedded Environmental,
documentation. In addition, in the model Recovery Plan. financial condition. A credit risk by employing credit analysis Social, and Governance (ESG)
inventory system, we will be able to identify assessment is then performed, by through independent business considerations into its Industry
if a model is in a certain model cycle taking into account factors such units and credit risk units. Credit Acceptance Criteria Technical
according to the Model Lifecycle, including as ratings, financial conditions, management is governed Guidelines. These guidelines are
analysis, and borrower potential, by the Credit Policy (KPKD), used to evaluate and select
etc. The final decision is made by operationalized through Credit prospective debtors who meet
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TYPES OF RISKS AND ITS MITIGATIONS TYPES OF RISKS AND ITS MITIGATIONS
qualification standards and have implemented MARKET RISK MANAGEMENT Management and Mechanism of Market Risk Measurement – Trading Book
ESG principles in their business operations. This
initiative aligns with Financial Services Authority Market risk management at Bank Mandiri is Trading book market risk refers to the risk arising from potential losses due to activities involving trading
Regulation No. 40/POJK.03/2019 on Asset conducted by an independent unit following the book instruments, encompassing interest rate risk, credit spread risk, equity risk, and exchange rate risk,
Quality Assessment for Commercial Banks, which principle of segregation of duties, ensuring a clear which can impact the Bank’s profitability. Bank Mandiri manages market risk by adhering to the principle
mandates that the evaluation of a debtor’s separation of functions and responsibilities among of segregation of duties, ensuring a clear separation of functions and responsibilities in treasury unit trade
business prospects must include their efforts in the front office, middle office, and back office. The transactions, which consist of:
environmental preservation. Furthermore, Bank Market Risk Management Organization is divided
Mandiri has developed a Sustainable Finance into two sections; Market Risk Management –
Action Plan to strengthen its environmental Trading Book, and Market Risk Management – Segregation of Duties Principle
stewardship. This plan is in accordance with Banking Book.
the Financial Services Authority Regulation on
the Implementation of Sustainable Finance for The framework for and governance of market risk
Financial Service Institutions, Issuers, and Public management at Bank Mandiri consist of:
Companies, reaffirming the Bank’s commitment to 1. The Board of Commissioners, who are
Unit Back Office
fostering sustainability and responsible governance responsible for market risk oversight through Unit Middle Office (Treasury Operation)
practices. the Risk Monitoring Committee, Integrated (Risk Management)
Unit Front Office Record and evaluate all
Governance Committee, and Audit Monitor, assess, and repost exposures to daily trading
(Treasury)
In principle, credit risk management at Bank Committee. risks arising from all trading activities using market prices
activities carried out by from independent sources
Mandiri is implemented both at the transactional 2. Directors, who are responsible for the risk policy Executing Transactions
the front office unit
and portfolio levels. At the transactional level, function through the Executive Committee
the Bank applies a four-eyes principle, ensuring with respect to market risk management
that every credit approval involves independent and recovery plan, the Assets & Liabilities
evaluations by the Business Unit and the Credit Risk Management Committee, Risk Management
Management Unit to achieve objective decision- Committee.
making. This process is executed through the Credit 3. Risk Management Unit together with the
Committee, adhering to the established authority business units and compliance unit, who
limits, with credit approvals determined through perform risk identification, risk calculation, risk
the Credit Committee Meeting mechanism. monitoring, and risk control. The measurement of trading book risk is conducted in accordance with regulatory requirements and
several internal indicators, including Value at Risk (VaR), sensitivity simulations, and stress testing. Risk
Credit risks from borrowers and products are Bank Mandiri’s Risk Management Framework monitoring is carried out by applying various types of limits on treasury activities. These limits are set in
accounted for through impairment loss provisions is designed by considering both internal and a tiered manner, from the dealer level to the bank-wide level, to ensure that trading exposure remains
under PSAK 71, effective since 1 January 2020. external factors, including but not limited to the consistent with the risk appetite established by management.
These provisions are monitored through the cost Bank’s business dynamics, regulatory requirements,
of credit indicator. advancements in methodologies and best
practices, as well as risk data. The authority and Management and Mechanism of Market Risk Measurement – Banking Book
responsibilities for implementing risk management
are defined in the Risk Management Policy (RMP). Banking book market risk refers to the risk arising from changes in interest rates and exchange rates
Specific guidelines for managing market risk in related to banking book activities, which can impact the Bank’s profitability (earnings perspective)
the trading book and banking book portfolios are and the economic value of its capital (economic value perspective). Bank Mandiri manages this risk
detailed in the Standard Procedure of Treasury by optimizing its balance sheet structure to achieve maximum returns within an acceptable risk level.
(SPT) and Standard Asset & Liability Procedure Management also involves setting limits aligned with internal policies and prevailing laws and regulations,
Management (SP ALM). which are periodically monitored by the relevant work units.
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LIQUIDITY RISK MANAGEMENT 2. Measurement, to measure liquidity risk, which 4. Monitor external indicators such as Jakarta In addition, Bank Mandiri has liquidity reserves,
is done using 2 (two) approaches, namely (1) Interbank Offered Rate (JIBOR), USD Interbank, which serve as a liquid asset above minimum
Liquidity risk arises from the Bank’s inability to meet Nominal Stock-Based (Liquidity Ratio) which Rupiah interest rate, yield from SUN and UST statutory reserves that are used to meet
its due obligations through cash flow financing entails the use of various financial ratios as an with a 10-year tenor, Outstanding IDR banking unscheduled liquidity needs. In managing its
and/or high-quality liquid collateral assets without indicator of the level of liquidity risk and (2) liquidity, USD/IDR exchange rate, credit spread liquidity reserves, Bank Mandiri sets a limitation in
causing disruption to the Bank’s operations and Flow-Based (Liquidity Gap Analysis). of default swaps (CDS), Composite Stock the form of safety level, which is a projection of
financial condition. 3. Monitoring, which is conducted using a limit Price Index (CSPI), as well as current market liquidity reserves for the next 1 (one) month. As of
system to monitor the indicators of liquidity risk. information. This monitoring aims to increase December 2024, the Bank’s liquidity reserves were
Liquidity risk can be divided into two categories: 4. Control, which is an activity that aims to awareness of less stable economic conditions, above the safety level.
1. Funding Liquidity Risk, which is a risk caused minimize the impact of liquidity risk by either due to a global crisis or various domestic
by the Bank’s inability to liquidate its assets considering the level of income earned. issues. RISK OPERATIONAL
or secure funding from other sources. The MANAGEMENT
inability to secure cash flow financing that Tools and Method Liquidity Adequacy Ratio
causes liquidity risk can be explained by (1) Operational risk arises from inadequacies and/or
the Bank’s inability to generate cash flow from Bank Mandiri manages liquidity risk by measuring Bank Mandiri’s liquidity adequacy can be identified failures in internal processes, human errors, system
productive assets or asset liquidation including the liquidity risk using some indicators, such as through Liquidity Coverage Ratio, Net Stable malfunctions, and/or external events that impact
liquid assets; and/or (2) the Bank’s inability to primary reserve ratio (minimum statutory reserves Funding Ratio, Macroprudential Intermediation the Bank’s operations, including risks related to
generate cash flow from funding, interbank and Cash ratio), secondary reserve (liquidity Ratio (MIR), and Liquidity Reserves. The Liquidity cyber security. Operational risks can lead the
transactions, and received loans. reserves), Macroprudential Intermediation Ratio Coverage Ratio (LCR) is a ratio of High-Quality emergence of other risks, such as reputational
(MIR), Liquidity Coverage Ratio (LCR), and Net Liquid Assets (HQLA) to the estimated net cash risk, strategic risk, legal risk, market risk, credit
2. Market Liquidity Risk, which is a risk caused by Stable Funding Ratio (NSFR). outflow within the next 30 (thirty) days in a crisis risk, compliance risk, and liquidity risk. Effective
the Bank’s inability to close out certain positions scenario. The LCR aims to improve the short-term and consistent management of operational risk
at a market price due to inadequate market To manage liquidity risk in a measured and liquidity of a bank during a crisis. In December is crucial to minimizing the likelihood of these
liquidity conditions or disruptions in the market. comprehensive manner, Bank Mandiri implements 2024, Bank Mandiri’s LCR reached 139.21% (Bank interconnected risks.
the following strategies: Only) and 140.64% (consolidated), above the
Liquidity Risk Management is carried out in the 1. Determine limits that refer to internal provisions minimum LCR fulfillment target set by the Regulator Operational risks are inherent in every product,
following 4 (four) stages: and regulatory provisions. which was 100%. activity, and operational process of the Bank as
1. Identification, to determine risk and sources 2. Perform periodic liquidity risk stress testing to part of its business activities. These risks are also
of liquidity risk and the problems it poses so determine the impact of changes in market Another indicator used by Bank Mandiri to the responsibility of every individual within the
that it may be controlled and mitigated. The factors and internal factors in extreme determine liquidity adequacy is the Net Stable Bank. The Risk & Control Owner holds the primary
identification of liquidity risk can be conducted conditions (crises) on liquidity conditions. Funding Ratio (NSFR). The Net Stable Funding responsibility for implementing optimal operational
by identifying balance sheet components and 3. Arrange and conduct a periodic review of Ratio (NSFR) is a ratio of available stable funding risk management to minimize these risks.
administrative account components that may the Liquidity Contingency Plan (LCP) and to required stable funding. As of December 2023,
affect the Bank’s liquidity and identifying Recovery Plan that regulate the Company’s Bank Mandiri’s NSFR reached 107.60% (Bank Only)
market parameters such as crises and other procedure for handling worsening liquidity and 109.18% (consolidated), above the minimum
things. conditions including alternative financing NSFR fulfillment target set by the Regulator which
strategies such as sale/purchase of FX, Money was 100%.
Market instruments, and Interbank Securities
Repo, Government Bond sale, and the use The Macroprudential Intermediation Ratio (MIR)
of Standing Facility and repo of the Bank is a ratio of distributed credit and corporate
Indonesia. The determination of liquidity commercial paper fulfilling certain requirements
conditions and financing strategies in the LCP and are owned by the Bank to third-party funds,
and Recovery Plan has considered internal commercial paper fulfilling certain requirements
and external conditions. issued by the Bank, and loans fulfilling certain
requirements received by the Bank. As of
December 2024, Bank Mandiri’s RIM (Bank Only)
reached 94.83%.
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In developing an Operational Risk Management Strategy, the Bank applies the following principles: 2. Assessment, which is the process of evaluating Operational Risk Management Tools
by considering the potential impact and
1. Long-term oriented to ensure the Bank’s business continuity, by maintaining the Bank’s risk exposure likelihood of a risk can inherently occur. This To enable work units in implementing operational
managed in a controlled manner in accordance with the Bank’s internal regulations, as well as aims to find out which risks are more material/ risk management, the Bank provides the following
prevailing laws and regulations and other stipulations. significant compared to others to ensure more risk management tools:
2. Comprehensive and extensive in all parts of the Bank, and remains focused on material and or focused control measures can be prepared. 1. Risk & Control Self-Assessment (RCSA)
significant risks and the most effective mitigation processes. In addition, an assessment is also carried out RCSA is a register of key risks and control
3. Proactive in identifying and detecting potential control weaknesses and the occurrence of risks on quantitative control through control testing measures that inform risk-based control testing
hence risks can always be minimized. activities to determine whether the control to identify potential weaknesses as early on
4. Comply with the provisions for the fulfillment of capital adequacy operational risks in accordance design regulated in the prevailing regulations as possible. The tool allows its user to maintain
with regulations and the development of risks appetite. at the bank has been effectively implemented minimum level of residual risks and to take
(operating effectiveness) and or can still be necessary mitigation measures.
Operational risk management is implemented through a layered lines-of-defense model, where each line effectively used (design effectiveness). The 2. Loss Event Database (LED)
of defense has distinct roles and approaches to addressing operational risks. This framework is based on assessment produces a residual risk value which A database of operational risk incidents that are
the principle of combined assurance, ensuring that a balance between risk & reward is also achieved. is the risk value after considering the controls. recorded on a risk-based approach with the
3. Monitoring, a proses to monitor risks that have aim of being lesson learned, monitoring follow-
The Risk & Control Owner is fully responsible for managing risks and implementing daily internal controls been identified and assessed for their likelihood. up remediation and future improvements, and
to ensure that existing risks are mitigated. This includes continuously improving control designs to align Risk monitoring is carried out at all times in every as one of the components of the calculation
with changes in processes. work unit and by its members. The activity of operational risk capital (regulatory capital
follows a hierarchy and is done collectively, charge) of the Standardized Approach (SA)
To ensure effective operational risk management, the process is carried out in four stages: including by the unit’s head, adhering to the method.
applicable procedures. Monitoring activities 3. Key Indicator (KI)
include the early warning systems in existing KI contains key risk indicators (KRIs) and Key
tools/reporting. Control Indicators (KCIs) and serves as an early
4. Risk Control/Mitigation, which is a process to warning signal that encourages early control
control and mitigate before a risk event occurs actions to be undertaken.
Operational Risk Operational Risk
Control / Mitigation Identification through the implementation of adequate 4. Issue & Action Management (IAM)
and consistent control procedures, as well IAM is a tool to monitor if known issues are
as implementing follow-up actions plans on follow-up using a range of activities, such as
control weaknesses found (thereby potential control testing, incidents, key indicators, and
risks occur) in the monitoring process and self-identified issues.
follow-up on incidents. The purpose of this 5. Capital Modelling
process is to ensure that residual risk to the A tool to calculate regulatory capital charge
Operational Risk Operational Risk Bank is kept to a minimum. Controls must be in accordance to applicable regulations and
Monitoring Assessment consistently implemented according to existing as part of operational risk mitigation.
control designs but must also be continuously
reviewed to ensure existing control designs are
still effective for mitigation of emerging risks.
1. Identification, a process to identify potential inherent risks to a product/activity/process, taking into
account internal and external factors, such as data of operational risk incidents, regulatory changes,
and audit findings. This stage includes identifying risk mitigation and control measures.
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To improve its operational risk management 3. Operational Risk Management Unit (Senior The risk management mechanism, encompassing The Mechanism for Managing
effectiveness, the Bank has developed an Operational Risk by Business Area). A unit the processes of identification, measurement, Reputational Risk
integrated Operational Risk Management System (attached to a business area) that is responsible monitoring, and control, adheres to the applicable
that covers all of the tools above. The system is for implementing operational risk management risk management regulations. Each work unit Reputational risk is managed through monitoring,
also implemented in all work units at the head policies, strategies, frameworks and tools in responsible for products and/or activities is required supervision, handling, and resolution mechanisms
office and regions. collaboration with the Risk & Control Owner. to identify and manage risks comprehensively, coordinated by the Corporate Secretary
4. Work Unit on Operational Risk Management including but not limited to legal risks, which are Group, in accordance with the Corporate
The output of operational risk management Development (Bankwide/Enterprise). A inherently present in every product or activity Secretary Standard Guidelines. Based on these
activities is an Operational Risk Profile Report that unit that is responsible to formulate and created or carried out by the company. This is to guidelines, there are four stages of reputational
describes operational risk exposure. The report disseminate policies, strategies, frameworks, ensure that legal risks do not have widespread risk management: identification, measurement,
is submitted periodically to the Bank’s Board and operational risk management tools. impacts or trigger other risks, such as reputational monitoring, and control. These stages are reflected
of Commissioners and Board of Directors, and 5. Internal Audit Unit. This unit carries out risks. in each Corporate Secretary activity with potential
supports the boards’ active role in operational risk independent assurance function to ensure that reputational risk, such as the Bank’s activities as a
management. The report also informs the Bank’s all operational defense lines are functioning The legal risk management efforts implemented publicly listed company.
risk management report to regulators as part of effectively and properly. by Bank Mandiri, both preventive and corrective,
Risk-Based Bank Rating (RBBR) in accordance with are deemed sufficient to protect the Bank’s legal In such activities, reputational risks can be
applicable provisions. LEGAL RISK MANAGEMENT interests and minimize significant financial impacts. identified, such as delays, errors, or inconsistencies
This is reflected in the 2024 Legal Risk Profile Report, in reporting. These may stem from factors such as
Operational Risk Management Legal risk is a type of risk faced by Bank Mandiri which achieved a “Low” risk rating. individuals lacking knowledge or understanding of
Organization as a result of lawsuits and/or legal claims, whether disclosure obligations or insufficient supervision and
initiated by internal or external parties, and/or REPUTATIONAL RISK review by supervisors. To control these risks, Bank
Operational risk management is carried out by the identification of legal weaknesses such as MANAGEMENT Mandiri implements mitigation measures, such as
all of the Bank’s elements, including the Board of the absence of supportive regulations, flaws maintaining a checklist of disclosure obligations
Directors with active supervision from the Board of in agreements such as the failure to meet the Reputational risk arises from a decline in the level and ensuring supervisors carry out thorough checks
Commissioners. The Boards understand existing risks requirements for a valid contract, or imperfect of stakeholder trust caused by negative sentiments and reviews.
and have a key role in supporting and overseeing collateral binding. surrounding the Bank.
risk management activities at the operational Should reputational risk incidents occur and result
unit level. The management of legal risk is handled by the Reputational risk is managed through monitoring, in negative perceptions of the Bank, mitigation
Legal unit at the Head Office, which is responsible supervision, handling, and resolution efforts activities can be carried out to reduce the impact.
The operational risk management organization for regulatory, advisory, litigation, advocacy, coordinated by the Corporate Secretary, with One method involves publishing positive articles
and their duties and responsibilities are: and legal assistance functions, as well as support from relevant work units, including in print, online, and electronic media, as well
1. Risk Management Committee (RMC). RMC leads coordination and supervision, legal education and Customer Care, Legal, Retail Product & Fraud as sharing positive content on social media to
the preparation, adjustment/ improvement of risk transformation, and legal risk management for the Risk Management, IT Application Development neutralize the negative perceptions. These positive
management. RMC’s membership, duties, and Bank. In carrying out these functions, duties, and & IT Application Support, and Business Continuity articles may highlight the Company’s business
authority are stipulated in a Board of Directors’ responsibilities, the Legal unit at the Head Office Management. Reputational risk management and social activities or its support for government
Decision on RMC. coordinates with the Legal units in work units and adheres to internal policies and applicable laws programs, in compliance with the Corporate
2. Risk & Control Owner. A unit that is fully responsible regional offices. The Head Office Legal unit acts and regulations. Secretary Standard Guidelines.
for operational risk management and ensuring as the system supervisor and provides guidance
the effectiveness and compliance of control to the Legal units in work units and regions. To mitigate this risk, the Bank actively builds a
measures in every operational activity. A positive image through conventional media and
Risk & Control Owner maintains the Bank’s by producing positive content on social media
operational risk appetite at a level that has platforms.
been identified, thereby allowing the Bank to
achieve its goals and keep an optimal level
of regulatory capital charge.
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Implementation of Reputational Communication Support for STRATEGIC RISK MANAGEMENT 1. Focus on driving and implementing sustainable
Risk Management Policy Government Programs growth strategies, accompanied by optimal cost-
Strategic Risk Management efficiency programs, to enhance profitability growth.
As part of the implementation of the reputational The Corporate Secretary Group continues to serve Organization 2. Ensure the achievement of leading indicators
risk management policy, the Company ensures an active role in supporting the government’s for both revenue and cost across all financial
that all work units perform their respective functions strategic programs through various integrated The Bank has established a Risk Management metrics.
effectively and in compliance with applicable communication activities. One of its key efforts Committee and a Risk Management Unit that 3. Prioritize maintaining and increasing a
regulations. In cases where an incident with is collaborating with the Ministry of SOEs in aim to support comprehensive, integrated, sustainable CASA Ratio to support loan growth.
reputational risk implications occurs related to the developing publications using an agenda- measurable, and controlled risk management.
duties and functions of a specific work unit, that setting approach. This initiative aims to ensure Each committee is supported by a working group Measures and Plans in
unit is required to provide detailed information to that the corporation’s strategic messages align consisting of groups directly related to the risk issues Anticipating Strategic Risk
the Corporate Secretary Group immediately. This with the government’s communication priorities within the scope of the respective committee.
enables prompt management of the incident to while enhancing synergy between institutions in In anticipating the risk factors faced by Bank
minimize its impact. delivering relevant information to the public. Strategic Risk Management Mandiri, it is essential to implement independent
Mechanism and prudent risk management without hindering
To address customer complaints and inquiries, In addition, the Corporate Secretary Group the Company’s business expansion processes. The
Bank Mandiri currently maintains internal channels, supports government programs through The Bank’s risk management is governed by a following outlines the strategic risk management
including branch offices, the Call Center at 14000, international publications. This is achieved by risk management policy developed in alignment strategies for 2024:
its official website, and social media accounts. highlighting the SOEs’ contributions information with Bank Indonesia Regulations (PBI), Financial 1. Conduct liquidity management by adjusting
All complaints and inquiries are forwarded to the on the global stage, strengthening the position of Services Authority Regulations (POJK), Basel deposit and loan interest rates to maintain a
Customer Care Group for handling and resolution. Indonesian SOEs as key entities at the international standards, and international best practices. This healthy Net Interest Margin (NIM). Additionally,
In addition to internal channels, the Customer level, and enhancing the nation’s positive image policy is regularly reviewed to anticipate changes the Bank can diversify funding sources by
Care Group also manages complaints from worldwide. in business conditions, regulations, and the Bank’s reducing reliance on high-cost funds, exploring
external sources, such as print, online, electronic internal environment. alternative, more affordable funding sources,
media, and social media. Furthermore, the Corporate Secretary Group and reviewing counter rates and special rates
conducts financial literacy campaigns and In managing strategic risks, Bank Mandiri (retail deposits) in the small business, micro, and
In executing these duties, the Customer Care raises awareness on financial services through consistently reviews performance and evaluates consumer (individual) segments.
Group coordinates with the Corporate Secretary various media, such as social media, YouTube, policies for setting business targets. The Bank also 2. Perform credit assessments that focus on
Group, particularly in handling customer official WhatsApp platforms, and so forth. These takes corrective actions to refine its strategic industrial sectors demonstrating positive and
complaints reported in conventional media and efforts are undertaken to convey messages planning and business targets, considering internal sustainable growth while considering internal
social media. regarding financial inclusion, including awareness and external conditions when necessary. capabilities and resources in accordance with
and caution in transactions. Bank Mandiri also Bank Mandiri’s Risk Acceptance Criteria to
Monitoring and Evaluation collaborates with public figures and influencers minimize default risks. Additionally, maintain
to ensure the messages resonate more effectively The Implementation of adequate provisioning to anticipate potential
The Corporate Secretary Group conducts periodic with a broader audience or specific segments of Strategic Risk Management credit losses.
monitoring and evaluation of media coverage in the population. 3. In line with the industry’s digitalization trend,
print, online, electronic media, and social media Bank Mandiri’s strategic direction aligns with its Bank Mandiri’s Corporate Plan 2020–2024
to measure the effectiveness of the company’s Crisis Management Corporate Plan, which is designed by taking includes a focus on digitalization, aiming to
publication and communication activities. The In the event of a massive reputation crisis with into account the Bank’s core competencies become Indonesia’s #1 Modern Digital Bank
results of this monitoring and evaluation serve significant impact on stakeholder trust, the and the shifting business patterns and consumer and ensuring the progress of IT projects aligns
as the basis for planning future publication Company will promptly implement immediate behavior toward digital platforms. Amid economic with the established timeline.
and communication activities, with the goal of action plans to minimize the effects of the uncertainties, Bank Mandiri also emphasizes the
continuously strengthening the Bank’s reputation. crisis. These actions include preparing issue importance of profitability and credit quality
management strategies, appointing internal to mitigate future risks. As such, in addition to
spokespersons, scheduling crisis response activities, implementing initiatives outlined in the Corporate
and conducting an overall evaluation. Plan, Bank Mandiri sharpens its business strategy
by focusing on:
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4. The Bank focuses on maintaining and All levels of the Company are fully responsible 6. Heads of Units Compliance Risk Management
sustainably increasing the CASA Ratio and for implementing compliance in each of their Heads of Units are responsible for realizing Implementation
CASA volume to support credit expansion by: respective activities. The organization, duties, and compliance culture in their respective units,
a. Optimizing the use of Kopra by Mandiri responsibilities with respect to compliance are as managing compliance risk, and implementing Compliance risk management activities in 2024
through main operating account strategies follows: system/process and/or procedure improvements were as follows:
(Kopra Portal and Kopra H2H) to capture related to compliance issues in their units. 1. Defining Risk Appetite Statement (RAS)
the entire customer transaction ecosystem. 1. Board of Commissioners In 2024, Bank Mandiri defined its compliance
b. Managing the realization of the Cost With respect to Compliance and Integrated Compliance Risk Management Risk Appetite Statement (RAS) at 4 (four)
of Fund (CoF) by balancing liquidity, Governance, the Board of Commissioners is Mechanism violations per month. Throughout the year, the
supporting demand deposit growth through mandated to supervise the implementation Bank Mandiri has established compliance risk Bank received 2 (two) sanction per month,
transactional solutions for business and of Compliance Function. management policies and procedures based which was well below the RAS threshold.
corporate clients, and increasing savings on the applicable rules and regulations, where 2. Compliance Risk Assessment
market share using Livin’ as an everyday 2. Integrated Governance Committee the risk is managed in several stages: Compliance risk assessment is carried out on a
financial app. The committee is established to assist the Board quarterly and semi-annual basis and submitted
5. Strengthen capital accumulation from retained of Commissioners in carrying out its supervisory 1. Identification to the OJK as part of the Bank’s Risk Profile
earnings (Tier-1) by optimizing revenue and function on the implementation of Integrated Identification of compliance risk is articulated Report. According to the self-assessment
overhead costs, while conducting a deeper Governance and Integrated Compliance in the Compliance Risk Statement (CRS). CRS conducted in Quarter IV 2024, the Bank’s
review of initiatives that enhance productivity, Functions at Bank Mandiri and its Subsidiaries. entails reference of regulations, risk cause, compliance risk level was 2 (low to moderate).
provide added value, and deliver long-term risk control, and action plans for prevention Several issues of concern for improvement were
benefits. 3. Board of Directors/SEVP purpose. employees’ compliance risk awareness, data
6. Enhance access to capital and financial The Board of Directors is responsible to foster quality, and monitoring of report submission
markets to secure additional funding, either in and realize Compliance Culture as well 2. Evaluation to regulators.
the form of equity or debt (subordinated debt). as to ensure that Compliance Function is All identified risks are assessed by each 3. Compliance Risk Mitigation
implemented at all levels of the organization risk owner. The output of assessment is a To mitigate compliance risk, the Bank has
and the Bank’s business activities. compliance risk profile for every work unit. Risk implemented several compliance programs:
COMPLIANCE RISK assessment is carried out based on the risk’s a. Monitoring the Fulfillment of the Banks’
MANAGEMENT 4. Director in Charge of Compliance Function occurrence likelihood and its potential impacts. Obligations on New Regulations
The Director in charge of the Compliance Risk owners also assess the effectiveness of The Compliance Unit conducts Prudential
Compliance risk arises from the Bank’s failure to Function is responsible for formulating control measures. Meetings on new regulations, monitors
adhere to and/or implement the provisions of compliance culture strategies, minimizing action plans that need to be carried
prevailing laws and regulations. compliance risk, establishing compliance 3. Monitoring out, and issues reminders on regulatory
systems and procedures, and ensuring that Risk monitoring is part of an adequate obligations to the relevant Units.
To manage compliance risk, Bank Mandiri has all policies, provisions, systems, and procedures compliance risk management. Monitoring
established policies, guidelines, systems, and implemented by the Bank are in accordance activities include identifying and overseeing b. Control Testing Against High-Risk Activities
procedures to foster a compliance culture. This with applicable laws and regulations. compliance risk appetite statement (RAS). Control testing is carried out by the Senior
culture serves as a key factor in the successful 4. Mitigation Operational Risk Unit on high-risk activities.
implementation of compliance risk management, 5. Compliance Unit (i.e., Compliance & AML-CFT Compliance risk mitigation is carried out by: Where discrepancy with applicable
both individually and on a consolidated basis, Group) a. Reviewing risk identification process to regulations is identified, immediate actions
as well as in an integrated framework within the The Compliance Unit assists and/or represents ensure the process has been carried out are taken to prevent the Bank from suffering
Financial Conglomerate. the Director in charge of the Compliance appropriately. any losses.
Function in carrying out its duties and b. Reviewing the appropriateness of control
responsibilities. and mitigation activities.
c. Reviewing the appropriateness of
compliance risk assessment process,
including that the process has considered
historical sanction data.
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c. Compliance Assessment Program of laws and regulations, or other policies INSURANCE RISK The assessment of the Integrated Insurance Risk
This program aims to increase compliance or the results of legal analysis to the Bank’s MANAGEMENT Profile throughout 2024 was at Low to Moderate
risk awareness of the risk owners on management and employees. level. This reflects low potential loss faced by
applicable compliance and regulation b. Monitoring the work units’ action plans Insurance risk arises from the inability of an Financial Conglomerates due to Integrated
risks (according to their duties and relating to new regulations that have insurance company to meet its obligations to Insurance Risk at a certain time in the future. The
responsibilities). significant impacts. policyholders due to inadequacies in underwriting, quality of the implementation of the Integrated
d. C o m p l i a n c e U n i t C o m p e t e n c y 4. Competency Building for Compliance Unit pricing, reinsurance usage, or claims handling. Management of Insurance Risk is adequate, there
Improvement Program To improve the quality of personnel in are some weaknesses but these weaknesses can
To increase understanding related to Compliance Unit, the Bank collaborates with Bank Mandiri manages this risk through its be resolved in the normal course of business.
compliance risk management, the independent parties to organize training and subsidiaries engaged in the insurance business,
Company partners with an independent certification of compliance. namely AXA Mandiri Financial Services and
party to organize compliance training Mandiri Inhealth. But Mandiri Inhealth has no
and certification for all Compliance Unit INTRA-GROUP TRANSACTION longer been a member of Mandiri Group Financial
personnel. RISK MANAGEMENT Conglomerates since 9 October 2024.
Measures and Plans to The management of Intra-Group Transaction Bank Mandiri identifies and analyzes activities that
Anticipate Compliance Risk Risk is carried out with Subsidiaries within Bank may increase insurance risk exposure and impact
Mandiri’s business group in alignment with the the performance of the Bank. This risk identification
To improve compliance risk management, the Bank’s overall business strategy. This process process is tailored to the specific characteristics
following measures are taken: aims to ensure that intra-group transactions are of the Subsidiaries’ insurance business activities.
conducted responsibly and do not adversely To measure insurance risk, Bank Mandiri employs
1. Compliance Risk Management affect the Bank’s performance or the financial a combination of qualitative and quantitative
a. Define compliance Risk Appetite Statement stability of its Subsidiaries. approaches. These measurements are followed
(RAS) and monitor sanctions/fines to ensure by periodic risk monitoring to ensure alignment
the appetite that has been set out are Bank Mandiri identifies and analyzes activities with established procedures.
under control. that may increase exposure to Intra-Group
b. Improve compliance risk assessment Transaction Risk, particularly those that could
parameters. influence operational, financial, and reputational
c. Improve reporting process on compliance performance. The identification process includes
function. assessing the business activities of both Bank
2. Improvement of compliance risk awareness Mandiri and its Subsidiaries, with particular attention
a. Conduct compliance assessment to to the complexity and interconnectedness of
improve employee understanding of the transactions.
prevailing rules and regulations, particularly
those related to duties and responsibilities. To effectively measure Intra-Group Transaction
b. Provide advice on compliance issues. Risk, the Bank employs a combination of qualitative
3. Strengthening monitoring on regulatory and quantitative approaches. This includes
mandate fulfillment scenario analyses, risk exposure evaluations, and
a. Disseminate information on the issuance financial impact modeling. Regular monitoring
is conducted to ensure ongoing compliance
with established risk management policies and
procedures.
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ENVIRONMENTAL, SOCIAL, ENVIRONMENTAL, SOCIAL, & GOVERNANCE (ESG) RISK MANAGEMENT
& GOVERNANCE (ESG) RISK
MANAGEMENT
No.B3.P1.T16.IAC. Details of businesses covered Furthermore, the Board of Commissioners
is presented in the Environmentally Friendly supervises ESG implementation, fulfillment of
Financing Policy section of this report and in full ESG targets or commitments through the Risk
ESG RISK MANAGEMENT COVERAGE in the Sustainability Report. Monitoring Committee (KPR) forum, which is with
topics such as reviewing the effectiveness of
The Bank periodically reviews and refines general ESG-related risk management and supervision in
credit policies, credit procedures per business financing activities.
segment and risk management tools, particularly
sectors with high ESG and climate risks. Each Bank Mandiri monitors compliance in lending
Alignment of ESG aspects is also one of Bank Mandiri’s priorities Business Unit conducts a more detailed and in- related to ESG aspects in accordance with bank
in long-term business transformation. Through the stream depth assessment of each business activity to policy, with the following measures:
“Conduct Sustainable Business”, Bank Mandiri has developed determine related ESG requirements in IAC and
RAC, including based on input and involvement 1. Periodically monitor the fulfillment of ESG
ESG frameworks, roadmaps and initiatives with a target focus from regulators and resource persons. requirements. Bank Mandiri reviews regularly
on the transition to a low-carbon economy, emission reduction to ensure that the progress of customer projects
and net zero in bank operations and increasing social impact in Bank Mandiri has an early warning system through is in accordance with the action plan that has
the initiation of the ALERT Forum, engaging the been set. To ensure compliance with lending
achieving SDGs targets. Business Unit and Risk Management Unit. The ALERT policies and procedures, Bank Mandiri also
Forum functions to identify and monitor risks that conducts periodic reviews and audits. For
could affect credit quality, including risks related to debtors who have not been able to meet
ESG aspects, financial performance, and industry these minimum requirements, there will be a
prospects. In addition, this forum serves a role in periodic monitoring mechanism, determination
evaluating the implementation of ESG practices of action plans and schedules needed.
To achieve this target, particularly in fostering the ESG Risk Management System by debtors, assessing business sustainability, and 2. Implement the ALERT system (watchlist) as an
transition to a low-carbon economy, Bank Mandiri monitoring mitigation measures for the impacts early warning system to identify risks that can
continues to identify, measure and evaluate ESG risk assessment on loan is carried out at each of climate change. affect the debtor’s credit quality to ensure that
ESG risks including climate risks, specifically in the stage of loan disbursement end-to-end and preventive actions can be taken immediately
financing aspect. integrated by the Business Unit, Credit Operation ESG Risk Surveillance to prevent credit quality deterioration based
Unit and Credit Risk Management Unit. Each on financial performance, industry prospects,
The ESG risk management system in the loan Business Unit conducts an assessment based The ESG Risk Management framework and and fulfillment of ESG requirements.
process includes Bank Mandiri’s loan services for on the Loan Portfolio Guideline then carries out governance at Bank Mandiri involves the active 3. Conduct an annual review as a form of check
the wholesale and retail segments. Bank Mandiri a pre-approval process using credit risk tools role of the Board of Commissioners and the Board and balance of compliance with the latest
establishes and implements Environmental and including the application of ESG aspects, for the of Directors. The Board of Directors monitors the internal credit policy requirements, including
Social Risk Management (ESRM). wholesale segment, the assessment is stipulated implementation and fulfillment of ESG targets ESG requirements.
in the Industry Acceptance Criteria (IAC), while through the Risk Management Committee (RMC)
This is in line with the efforts made by the Financial for the retail segment, the assessment is carried forum, in accordance with the duties & authorities
Services Authority (OJK) regarding the Asset out through a credit risk scorecard, with reference stipulated in the Decree of the Board of Directors
Quality Assessment of Commercial Banks, which to the Risk Acceptance Criteria of each product. of PT Bank Mandiri (Persero) Tbk, No. KEP.
regulates the assessment of the debtor’s business DIR/028/2024 on Risk Management Committee
prospects is also associated with the debtor’s Bank Mandiri establishes risk appetite and industry (RMC), held quarterly with the topic of Sustainable
efforts in maintaining the environment. appetite in line with ESG issues in the Bank’s policies Finance Action Plan (RAKB) performance, ESG
as outlined in the Industry Acceptance Criteria trends, to discussion of critical issues in ESG aspects.
(IAC) technical guidelines in Internal Regulation
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CORPORATE GOVERNANCE
ENVIRONMENTAL, SOCIAL, & GOVERNANCE (ESG) RISK MANAGEMENT ENVIRONMENTAL, SOCIAL, & GOVERNANCE (ESG) RISK MANAGEMENT
CLIMATE RISKS 2. Medium-Term (5–10 Years): Encompasses Climate related Risks Mitigation
strategic planning to mitigate risks associated
Compliance with policies and • Bank Mandiri implements sustainable finance in accordance with POJK
Climate risk is an emerging risk embedded in with evolving climate regulations while regulations related to climate risk 51/2017 and POJK 60/2017, and has developed a Sustainable Finance
key financial risks. Bank Mandiri has assessed key enhancing efforts toward net-zero. These in Indonesia, as well as the legal Action Plan (RAKB) for 2025–2029 to support the NZE 2060 target or an
responsibilities arising as part of the earlier achievement.
financial risk accordingly and has considered initiatives include targeted investments in green
implementation of policies addressing • Bank Mandiri establishes an acceptable risk level (risk appetite) and industry-
ESG aspects in it. Climate risk is also embedded technology, collaborative partnerships, and climate change. level standards (industry appetite) aligned with Environmental, Social, and
in every other type of risk managed by the adjustments to operational practices to meet Governance (ESG) aspects, as outlined in the Industry Acceptance Criteria
Bank. Accordingly, Bank Mandiri conducts emerging regulatory standards. (IAC) under Internal Regulation No. B3.P1.T16.IAC.
a comprehensive risk management process 3. Long-Term (10–36 Years): Focuses on achieving The impacts of climate change • In the lending process, Bank Mandiri has implemented Environmental and
in accordance with established procedures, net-zero emissions in financing by 2060, guiding affecting debtors' financial conditions, Social Risk Management (ESRM), starting from the pre-selection process
including those addressing climate risk. strategies to build a low-carbon economy the transition to low-emission (feasibility tests), loan analysis, legal and compliance reviews, loan approval,
technology products, changes in to the monitoring process. The ESG risk management system in the loan
through portfolio diversification, green product customer preferences, and negative process covers all of Bank Mandiri's loan services (retail, treasury, corporate
Bank Mandiri has conducted an Pilot Project offerings for customers, and the development publicity related to climate change finance, and consumer finance segments).
Climate Risk Stress Test in accordance with OJK of a green ecosystem. management. • Bank Mandiri accelerates the digitization of banking services to enhance
guidelines. On credit risk, credit portfolios that are public access through digital innovations such as Livin’, Kopra, and Smart
Branch.
potentially vulnerable to floods and forest fires Climate Risk Mitigation • Bank Mandiri minimizes reputational risk by analyzing news and public opinion
have been identified; and sectoral portfolios that with negative sentiment and providing strategic and structured responses.
are characteristically classified as high emission Bank Mandiri is committed to managing its business
Rising Temperatures, Sea Levels, and • Conducting a Pilot Project on Climate Risk Stress Testing and creating a
sectors and are affected by government policies and operations by prioritizing ESG principles to Extreme Weather. watchlist to regularly monitor customers affected by climate change-
to control climate risk. For market risk, the Bank become “Indonesia’s Sustainability Champion related issues.
identifies market value movements in the Bank’s for a Better Future”. This commitment is Bank • The Business Continuity Management Group has implemented business
continuity management in accordance with the international standard ISO
securities portfolio which are included in the high Mandiri’s response in supporting the Government’s
22301:2019 and applied the Business Continuity Management Framework
emission sector category as a result of changes in aspirations towards a low-carbon economy. to ensure organizational resilience through the readiness of components
government policy for carbon emissions. such as Building, Equipment, Technology, Human Resources, and Third
In sectors that have high climate risk such as Parties (BETH3).
Bank Mandiri manages climate-related financial plantations, mining and energy, Bank Mandiri
risks, starting from risk identification and risk conducts intensive monitoring in fulfilling the
Climate related Opportunities Respons
management framework, including conducting ESG aspects that have been required by the
Increased Bank Portfolio Diversification Bank Mandiri issued Sustainable Green Bonds I Phase 1 with a total issuance
scenario analysis. The results of the climate Bank. Going forward, Bank Mandiri strives to
nominal of up to Rp5 trillion, which was oversubscribed by 3.74 times in 2023.
risk analysis become inputs to increase the conduct more comprehensive climate risk impact The proceeds from the issuance have been fully allocated, with 69% directed
Bank’s resilience to the impacts of climate risk measurements, such as conducting climate to the renewable energy sector and 31% to the management of biological
natural resources and sustainable land use sectors.
and strengthen through various initiatives and scenario analysis and testing credit portfolios for
alignment of ESG aspects in internal business customers against climate risks including transition
processes. The impact of climate change on Bank and physical risk. Governance Bodies’ Involvement on Climate Risk
Mandiri’s sustainability based on the risk period is
as follows: Coordination of ESG-related aspects, including climate risk, at Bank Mandiri is carried out by ESG Group
under the Vice President Director who is authorized to manage the framework, alignment of provisions in
1. Short-Term (1–5 Years): Includes the target line with ESG and climate change issues, sustainable portfolio management, and responsible operational
to complete the transition plan by 2025, strategies of the Bank, including communication and reporting functions to external and internal parties.
strengthening credit policies for high-emission Reports from the ESG Unit are regularly forwarded to the Board of Directors as needed, as well as to the
sectors, and preparing to achieve net-zero Board of Commissioners.
emissions for Scope 1 and Scope 2 through
offsetting strategies currently under internal In the implementation of ESG and climate management, the Board of Directors takes a role in strategic
review. functions, to:
1. integrate ESG aspects bank-wide, establish the direction of Bank Mandiri’s Sustainable Finance
(Sustainability) which includes Framework, Commitment, Strategy, Initiatives, Roadmap related to
climate targets and SDGs achievement;
PT BANK MANDIRI (PERSERO) TBK 1000 1001 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
ENVIRONMENTAL, SOCIAL, & GOVERNANCE (ESG) RISK MANAGEMENT
RISK ASSESSMENT OF THE BANK RISK ASSESSMENT OF THE BANK
2. carry out supervisory functions related to in the portfolio. In the study, climate-related
To comprehensively understand the risk exposures market risk, liquidity risk, operational risk, legal risk,
ESG and climate risks and opportunities, risks were compared with an initial qualitative
faced by the Bank, Bank Mandiri conducts regular strategic risk, compliance risk, and reputational risk.
implementation of Sustainable Finance, assessment linked to other bank risks concerning
fulfillment of appropriate ESG targets and physical risk events, such as flooding, for credit assessments of the Bank Soundness Level and Risk Moreover, the Integrated Risk Profile assessment
initiatives; portfolios secured by residential and commercial Profile. The Bank Soundness Level assessment is includes two additional risks, namely insurance
3. accountable in ensuring the achievement of properties, as well as drought/forest fire risk events performed and reported to the regulator every risk and intra-group transaction risk, ensuring a
sustainability aspirations to stakeholders; and for corporate and MSME portfolios in the forestry six months, while the Risk Profile assessment is comprehensive understanding of the Bank’s
4. build the collaboration and partnership needed and plantation sectors. conducted quarterly. risk landscape and alignment with regulatory
to accelerate the Company’s progress towards standards.
achieving SDGs and climate targets. The assessment conducted provides an overview The Bank Soundness Level assessment complies
of potential losses and their impact on various with Financial Services Authority Regulation The assessment of Bank Mandiri Individual Risk
The Board of Directors in this case is assisted by bank risks. For transition risks, the assessment was No. 4/POJK.03/2016 and Circular Letter No. 14/ Profile as of 31 December 2024 is categorized as
Risk Management Committee (RMC). The forum carried out on portfolios in several high-emission
SEOJK.03/2017 concerning the Assessment of rating 1 (Low Risk), with the assessment of Inherent
with Risk Management Committee (RMC) is held sectors by projecting the impact of increased
Commercial Bank Soundness Level. This assessment Risk categorized as rating 2 (Low to Moderate) and
quarterly on the topic of Sustainable Finance carbon emissions and changes in government
Action Plan (RAKB) performance, ESG trends, policies on various bank risks and the Bank’s covers the Risk Profile, which includes an evaluation the assessment of Quality of Risk Management
including discussion of critical issues in ESG aspects. capital. The transition scenario uses the NGFS of inherent risks and the quality of risk management Implementation categorized as rating 1 (strong),
scenario according to OJK guidelines, namely Net implementation, Good Corporate Governance as follows:
The Company’s Board of Commissioners takes Zero 2050, Delayed Transition and Current Policies. (GCG), earnings, and capital. The Risk Profile
an important role in managing ESG and climate assessment focuses on eight primary risks: credit risk,
aspects, particularly to ensure the integration of In credit risk, portfolios that are potentially
ESG and climate aspects in Bank Mandiri’s long- vulnerable to floods and forest fires have been
Types of Risks Inherent Risk Rating KPMR Rating Risk Level Rating
term goals, including fostering efforts beyond identified as well as sectoral portfolios that are
compliance and adoption of best practices, classified as high emission sectors and affected Credit Risk Low to Moderate Satisfactory Low to Moderate
and overseeing the management of risks and by government policies to control climate risk.
Market Risk Low Strong Low
opportunities related to sustainability and climate. For market risk, the Bank identifies market value
To carry out this task, the Board of Commissioners is movements in the Bank’s securities portfolio which Liquidity Risk Low to Moderate Strong Low
supported by the Risk Oversight Committee (ROC). are included in the high emission sector category
Operational Risk Moderate Satisfactory Low to Moderate
The Risk Oversight Committee (ROC) forum is held as a result of changes in government policy for
periodically including discussing the effectiveness carbon emissions. Legal Risk Low Strong Low
of ESG-related risk management and supervision Strategic Risk Low Satisfactory Low
in financing activities. We analyze drought/forest fire/flood climate risk
events to Bank Mandiri’s operations and property Compliance Risk Low to Moderate Satisfactory Low to Moderate
The functions and obligations of the Board of which, based on the study, have the potential to Reputation Risk Low Satisfactory Low
Directors and in the implementation of Bank cause damage and loss to the Bank’s technology
Mandiri’s sustainable finance are stipulated in system and property, as well as disruption to Composite Rating Low to Moderate Strong Low
Board of Directors Decree No. KEP.DIR/028/2024 employee mobility and health. In this scenario,
on Risk Management Committee (RMC) and the Bank already has a Disaster Recovery Plan
Decree of the Board of Commissioners No. KEP. mitigation plan that includes a contingency plan
KOM/004/2023 dated 13 September 2023 on the for catastrophic events.
Risk Monitoring Committee Charter. The specific
organ, ESG Group, was established in accordance Bank Mandiri will continue to develop climate
with the Decree of the Board of Directors of KEP. risk stress testing in accordance with regulatory
DIR/32/2022 dated 12 September 2022. directives and the Bank’s needs in planning climate
risk management in the Company’s portfolio. In
Climate Risk Resilience accordance with technological advances, going
forward it is necessary to develop specific models
In the reporting period, Bank Mandiri has and analytics used in quantifying climate and
conducted a climate risk resilience assessment environmental impacts, more detailed current
based on OJK Letter No. S-16/PB.013/2023 which data and information, scenarios and assumptions
requires KBMI 3 & 4 banks to assess climate risk according to the direction of regulators.
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CORPORATE GOVERNANCE
REVIEW OF RISK MANAGEMENT WORST-CASE SCENARIO
SYSTEM EFFECTIVENESS SIMULATION AND STRESS TESTING
The Risk Profile assessment of Bank Mandiri, both at the individual and consolidated/integrated levels To evaluate Bank Mandiri’s resilience against In general, the result of stress testing throughout
throughout 2024, indicates that the risks faced by the Bank at both levels have been effectively managed. plausible exceptional external events, the Bank 2024 indicated that Bank Mandiri was remained
This enables Bank Mandiri to sustain its business development efforts while maintaining sound and conducts stress testing as part of its contingency capable of maintaining its capital sufficiency and
effective risk management practices. planning and to meet regulatory requirements liquidity by building immediate anticipation of
in Indonesia. Stress testing at Bank Mandiri aims assets and liabilities management and preparing
In addition, accordance with the Regulation of the Ministry of SOEs number PER-2 / MBU / 03/2023 to estimate potential losses the Bank might incur, policies and systems.
concerning Guidelines for Governance and Significant Corporate Activities of State-Owned Enterprises in assess its capital adequacy to absorb these losses,
article 74 paragraph 1 SOEs are required to conduct a risk maturity index assessment (Risk Maturity Index). ensure sufficient liquidity to meet contractual or In addition to stress testing at the individual level,
The RMI assessment aims to measure the level of design quality and effectiveness of Risk Management behavioral obligations, and identify necessary stress testing at the level of Mandiri Group along
implementation in protecting and creating value in SOEs. steps to mitigate risks while maintaining capital with its subsidiaries was also performed. The stress
adequacy. testing for the Mandiri Group was one of the ways
In 2024 Bank Mandiri has carried out the RMI assessment and based on the assessment results, Bank to communicate integrated risk management,
Mandiri is in the Better Practice Phase where Bank Mandiri has strong risk management practices, which Bank Mandiri performs 2 (two) types of stress whose result was presented to the management
on average are close to or in line with global industry standard practices. testing: sensitivity or shock analysis and scenario of Bank Mandiri, the management of Subsidiaries,
analysis (both historical and hypothetical). These and regulators for getting feedback and insights
Statements from the Board of Directors and/or the Board of Commissioners stress tests analyze key risks, including credit regarding corporate risk management strategies
or the Audit Committee on the Adequacy of Risk Management System risk, market risk, and liquidity risk, using statistical in a scenario of economic collapse.
and financial models developed by the Bank
The internal control system at Bank Mandiri is considered effective and adequate. This is demonstrated in accordance with industry best practices. For The scenario of stress testing considers current
by the successful implementation of internal control functions, including internal audit, risk management, instance, one model and assumption that links to economic conditions, where the global and
compliance, and financial and operational controls, which collectively ensure the Bank’s risk management changes in credit risk to macroeconomic factors, domestic economic challenges in 2024 are driven
framework operates efficiently. providing a comprehensive understanding of by factors such as economic slowdown, rising
potential impacts. interest rates, and the potential escalation of
geopolitical tensions.
RISK MANAGEMENT ACTIVITY
REPORT IN 2024 RECOVERY PLAN
During 2024, Bank Mandiri has conducted and reported the following assessments:
In accordance with POJK 5 of 2024 on the Determination of Supervision Status and Managing Commercial
1. Individual Bank Soundness Level applies a risk-based approach/Risk-Based Bank Rating (RBBR), where Bank Issues, banks are required to prepare and submit a Recovery Plan to the Financial Services Authority
the scope of assessment covers the following factors: Risk Profile, Good Corporate Governance, (Otoritas Jasa Keuangan).
Earnings and Capital. The report for the position of 31 December 2023 and 30 June 2024 has been
submitted to the Regulator in a timely manner. The Recovery Plan prepared includes a comprehensive analysis of the conditions across all business lines
2. Individual Risk Profile which is performed on 8 risks (Credit, Market, Liquidity, Operational, Legal, of the Bank and its Subsidiaries, including scenario analysis of crisis conditions (stress testing) affecting the
Strategic, Compliance, and Reputation Risk), for the position of 31 December 2023 and 30 March, Bank, both idiosyncratic and market-wide shocks, which could jeopardize the Bank’s business continuity
30 June, and 30 September 2024, has been submitted to the Regulator in a timely manner. (point of non-viability).
In line with this regulation, Bank Mandiri’s initial Recovery Plan was approved by shareholders on 21
March 2018. The updated Recovery Plan for 2024 was submitted to the Financial Services Authority in
November 2024.
PT BANK MANDIRI (PERSERO) TBK 1004 1005 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
RESOLUTION PLAN RISK HANDLING POST PANDEMIC
Apart from preparing the Recovery Plan, Bank Plan, supplemented by an analysis of resolution Following the expiration of OJK Board of 34/KDK.03/2022 on March 31, 2024, did not
Mandiri developed its first Resolution Plan in 2022, options, potential obstacles to implementing those Commissioners Decree (“KDK”) numbered 34/ result in any significant spike, demonstrating
which was submitted to the Deposit Insurance options, and communication strategies prior to KDK.03/2022 on March 31, 2024, OJK issued the Bank’s success in achieving a soft-landing
Corporation (LPS) as the resolution authority the resolution authority addressing the Bank’s Press Release (“SP”) numbered SP-41/OJK/ post-relaxation.
in Indonesia. The requirement for preparing a solvency issues. GKPB/III/2024 regarding the Announcement
Recovery Plan for Systemic Banks and a Resolution of the End of Bank Credit Restructuring Stimulus 2. Post Covid-19 Pandemic Credit Monitoring
Plan for addressing solvency issues is mandated by Following the initial submission, Bank Mandiri is in Handling the COVID-19 Pandemic. Banks In addressing the post-pandemic, the Bank
Law No. 4 of 2023 on Financial Sector Development required to update the Resolution Plan document should continue the credit restructuring continues to carry out credit monitoring
and Strengthening. every two years if the Bank experiences a schemes for borrowers that have already mechanisms, both for debtors on an entity
financial condition change exceeding 20% of commenced untill the repayment of the loan. and portfolio basis. The credit monitoring
The Resolution Plan serves as a guide for LPS if total assets, total liabilities, and/or total equity as mechanism is carried out through:
recovery efforts outlined in the Recovery Plan fail of the financial statement date included in the Bank Mandiri has managed Covid-19 credit a. Early warning signal analysis of all debtors
to restore the Bank’s condition to meet minimum previous Resolution Plan. The updated document restructuring, with the highest position at Rp96.5 with special attention to ex-Covid-19
regulatory requirements, resulting in the Bank being must be submitted to the resolution authority. The trillion in June 2021, declining to Rp9.25 trillion as Restructuring debtors.
classified as a Bank in Resolution. The Resolution Plan obligation to prepare a Resolution Plan applies to of September 2024. At bankwide level, at the b. Output of early warning signals for debtors
includes information consistent with the Recovery banks as stipulated in LPS Regulation No. 2 of 2024 same time, the NPL% of Bank Mandiri is 0.97%, who have the potential to experience a
concerning Resolution Plans for Commercial Banks. with adequate NPL Coverage of 317.97%. decline in performance accompanied
Considering these conditions, the Bank is quite by an action plan that is monitored on an
confident that it has successfully managed ongoing basis.
the pandemic-affected credit portfolio. This
confidence is also reflected in the fact that the The Bank always conducts credit monitoring
RISK HANDLING POST PANDEMIC
expiration of the limited relaxation under OJK to maintain the quality of the managed credit
Board of Commissioners Decree numbered portfolio.
RISK MANAGEMENT UNIT
1. Post-Covid-19 Pandemic Risk Management impacted by the Covid-19. The implementation
The occurance of Covid-19 pandemic has of restructuring is regulated under the national
greatly impacted the national economy. Due economic stimulus policy, in line with the
to the pandemic and the implementation dynamic of policies and regulations issued
of restrictions on business activities, many by the regulator, including the latest policy, Bank Mandiri has a dedicated Risk Management Unit responsible for overseeing the Bank’s overall risk
corporate debtors experienced a decline OJK Board of Commissioners Decree (“KDK”) appetite, including the development of supporting tools essential for business processes and effective
in sales and profits, resulting in cash flow numbered 34/KDK.03/2022, regarding sectors, risk management.
and liquidity difficulties. Moreover, many segments, and regions that still require special
individual debtors experienced termination of treatment for bank credit or financing, effective The Risk Management Unit is composed of several specialized work units, including the Credit Portfolio
employment. As a result, debtors experienced until March 31, 2024. Risk Group, Market Risk Group, and Operational Risk Group. These units are supervised by the Director
decreasing ability to meet financial obligations of Risk Management, Danis Subyantoro.
to banks and other creditors, hence it was The government has decided to revoke the
necessary to restructure debtors impacted Covid-19 pandemic status in June 2023 and Below is the profile of the group heads, the organizational structure, and the duties and responsibilities
by the Covid-19. declared that Indonesia has entered the of the Bank Mandiri Risk Management Unit for 2024.
endemic period. Post-Covid19 pandemic,
To handle these risks and in order to support mobility and business activities have increased,
the government’s efforts to maintain economic further improving the economic condition.
stability, the Bank has actively taken a role Economic development also has been showing
in providing credit restructuring for debtors a solid recovery trend.
PT BANK MANDIRI (PERSERO) TBK 1006 1007 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
RISK MANAGEMENT UNIT RISK MANAGEMENT UNIT
Profile of Risk Management Unit
Risk Management Organizational Structure
ADITYO ALFANENDYA
WICAKSONO SAFUDI
Group Head Group Head Credit
Operational Risk Portfolio Risk Risk Management
Danis Subyantoro
Wholesale Risk
Age : 47 Years old Age : 53 Years old
Citizenship : Indonesia Citizenship : Indonesia
Domicile : Jakarta Domicile : Jakarta
Wholesale Risks
Educational Background Educational Background Wildan Sanjoyo
• Bachelor of Engineering in Urban and Regional • Bachelor in Industrial Engineering from Bandung Enterprise Risk Retail Risk
Planning from University of Diponegoro (2001) Institute of Technology (1994)
• Master of Data Science from Monash University • Financial Risk Manager (FRM) from Global Association
Indonesia (2023) of Risk Professional (2015)
• Certificate of Bank Risk Management Level 5 (2024) • Chartered Financial Analyst (CFA) from CFA Institute
(2019) Corporate Risk 1 Market Risk SME & Micro Risk
Professional Background • Indonesia Banking Certificate in Risk Management – Bily Arkan Deru Widyarto
Eny Kurniasih M M
Serves at Bank Mandiri as: Corporate Risk 2
Level 6
• Department Head Retail & Distribution (2020) Yandril
• Department Head Deposit & Wealth Product Risk
Professional Background
(2021) Operational Risk Consumer Credit Risk &
Serves at Bank Mandiri as: Commercial Risk 1 Analytics
• Group Head Retail Product Delivery & Fraud Risk
• Department Head of Model Risk Validator (2010- Athur Donald Hutagaol Adityo Wicaksono Reza Ardiansyah
Group (2023 – 2024)
2014). Executive
• Group Head Operational Risk Group (2024 - present)
• Department Head Credit Risk Modelling (2015-2016). Credit Officer
• Department Head Enterprise Risk Management (2016-
2018). Eco – A Eco – B
Commercial Risk 2 Credit Portfolio Risk Retail Collection & Recovery
• Iswandi • Andry Yusuf Alfanendya Safudi Kurnia Utama Hasibuan
• Group Head Credit Portfolio Risk Group • Budi Kurniawan • Nurul Akhsani Estiningsih
(2018-present). • Aried Riadi B Sulistyawati
• Pangondian
Omarmubarak
Pasaribu
BILY ARKAN • Herudi Purnama Policy & Procedure
Group Head Market • I Komang Sugiartha Mardiana
• Dyota Mahoedara
Risk • Ferry Tobing
• Rommy Syailendra
• Tjahjadi Harlianto
• Meb Rullyna
Maharani
• Masyuda Derita
• Alvijanti
Rahajuningsih
Age : 46 Years old • Maria Nuringati
Citizenship : Indonesia
Domicile : Jakarta
Educational Background
• Bachelor of Accounting Economics from Universitas
Trisakti (2000)
• Master of Management from Universitas Indonesia (2005)
Professional Background
Serves at Bank Mandiri as:
• Department Head Trading Risk (2012-2016)
• Department Head Assets & Liability Management (2016-
2018)
• Deputy Group Head Retail Collection & Recovery East
Indo (2018-2020)
• Group Head Market Risk (2021-present)
PT BANK MANDIRI (PERSERO) TBK 1008 1009 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
RESOLUTION PLAN RESOLUTION PLAN
Duties and Responsibilities of the Risk Management Unit Satuan Kerja Credit Portfolio Risk Group
Unit (Credit Portfolio Risk Manager)
Bank Mandiri’s Risk Management Unit consists of several work units, namely Market Risk Group, Operational Functions, Duties • Develop and refine credit risk methodologies, Credit Risk Tools (Rating & Scoring, Watchlist,
Risk Group and Credit Portfolio Risk Group supervised by the Director of Risk Management. The duties and Responsibilities Stress Testing and Financial Spreadsheet), as well as processes used in lending to meet business
and responsibilities of each work unit are as follows. Credit Portfolio Risk development needs, improve credit processes, and keep up with regulatory changes,
Group competition and best practices.
• Develop a Portfolio Guideline as a reference for credit growth and set a portfolio limit (per
Satuan Kerja Operational Risk Group economic/industrial sector, segment, region) as a risk threshold that can be taken by the
Bank (risk appetite).
Unit (Operational Risk Manager)
• Carry out portfolio management on a bank-wide scale and per business segment, which
Functions, Duties • Prepare and seek approval from the Board of Directors regarding the Bank’s risk appetite and includes allocation arrangements, reallocation and concentration of credit portfolios, sectoral
and Responsibilities risk tolerance levels related to operational risk, including cyber security risk. risk monitoring, as well as stress testing assessment and sectoral sensitivity analysis including
Operational Risk • Establish and manage risk awareness and risk culture programs for the operational risks and portfolio control if needed.
Group cyber security risks management across all employees to promote precautionary principles in • Control credit portfolio quality risks and ensure adequate loss reserves for the credit portfolio
managing operational and cybervsecurity risks. • Formulate, prepare and coordinate the implementation of Enterprise Risk Management (ERM)
• Develop, implement, monitor, and evaluate the calculation of operational risk capital charge which includes policies, governance, methodologies, processes and information systems,
(regulatory capital charge) based on methodologies in accordance with applicable regulatory to support the implementation of inherent risk management in business processes and risk-
requirements and Basel guidelines. based performance, by referring to international best practices, OJK/ BI regulations and the
• Provide input to management in the development, enhancement, and refinement of the risk implementation of Basel II/III, as well as develop a Recovery Plan and Resolution Plan.
management framework for both operational risks and cyber security risks, including strategy, • Conduct/coordinate the process of identifying, measuring and analysing risks individually, as
policies, and the adequacy of the organizational line of defense. well as consolidated/integrated, among others through Risk Profile, Risk-Based Bank Rating,
• Develop and refine procedures, methodologies, and tools for implementing operational risk and Scenario Analysis (Stress Testing).
management and cyber security risk management. • Carry out the functions of the enterprise risk management model through the implementation
• Design, develop, and implement the Operational Risk Management System (ORM System), and of governance models and validation models, hence the models used by the Bank (risk
monitor its usage to ensure optimal performance by relevant units. management models and business models) have the quality that can be held accountable
• Conduct socialization, training, and mentoring for the Operational Risk Management Unit academically and business-wise and have met regulatory requirements.
during the implementation of the operational risk management framework across all units of • Manage credit databases and ERM data marts that are accurate, reliable and timely for use
Bank Mandiri. in the modeling process, portfolio management and ERM implementation.
• Monitor and evaluate the adequacy and effectiveness of the implementation of the operational
risk management framework by the Operational Risk Management Unit comprehensively.
• Monitor the implementation of the cyber security risk management framework established by Satuan Kerja Market Risk Group
the Board of Directors and approved by the Board of Commissioners. Unit (Market Risk Manager)
• Conduct testing to assess the impact of the implementation of cyber security risk management
strategies and policies on the Bank’s overall risk profile. Functions, Duties • Measure market risk using a standardised method, an internal method, and market risk modelling.
• Review and provide recommendations for improvements in business processes and controls to and Responsibilities • Perform analysis, provide recommendations, and perform market risk mitigation function for
the Risk Owner Units, the Operational Risk Management Unit, and/or management. Market Risk Group treasury treading activities on behalf of business units and management.
• Provide recommendations for the implementation of cyber security risk management to the • Manage the Bank’s liquidity risk by applying liquidity risk management principles and preparing
Board of Directors and/or other relevant units. alternative strategies for funding liabilities and asset payment so that the Bank’s liquidity is
• Prepare reports on the Bank’s operational risk management profile in accordance with regulatory managed efficiently, and the risk is controlled.
requirements and best practices, and submit them regularly to management and regulators. • Manage interest rate risk and forex risk of the banking book portfolio and make recommendations
• Conduct and submit regular reports on the maturity assessment of cyber security risk management for the strategies to manage the Bank’s balance sheet to achieve optimum risk and return
implementation to regulators. rate in an effort to maintain profitability and increase shareholder value.
• Provide socialization and mentoring in the implementation of the operational risk framework • Manage information system concerning the management of interest rate risk, forex risk, and
across all subsidiaries, including reviewing and offering improvement recommendations. liquidity risk.
Risk Management Certification
No Name Position Certification
1 Alfanendya Safudi Group Head Credit Portolio Risk • Indonesia Banking Certification in Risk Management –
Level 6
• Financial Risk Manager (FRM)
• Chartered Financial Analyst (CFA)
2 Adityo Wicaksono Group Head Operational Risk Sertifikasi Manajemen Risiko – Level 5 (LSPP)
3 Bily Arkan Group Head Market Risk Risk Management Certification - Level 6
PT BANK MANDIRI (PERSERO) TBK 1010 1011 ANNUAL REPORT 2024
Page 228
CORPORATE GOVERNANCE
RISK MANAGEMENT UNIT INTEGRATED RISK MANAGEMENT UNIT
Implementation of the Risk Management Unit 6. Examine the proposals for new business lines In 2024, SKMRT has carried out several initiatives
that are strategic and significantly influential in implementing consolidated/ integrated risk
In 2024, SKMR has implemented several initiatives/work plans to improve the implementation of Risk towards the Financial Conglomerates Risks management, as follows:
Management, including: exposure. 1. Conducting Mandiri Group Stress Testing
7. Provide information to the Integrated Risk periodically every semester.
1. 1st Pilot: Bottom-Up Climate Risk Stress Testing Management Committee concerning matters 2. Conducting the Integrated Risk Management
2. New Treasury Core System that must be acted upon the evaluation Forum (IRMF) periodically every quarter.
3. Cyber Risk Management Framework results of the integrated risk management 3. Enhancing the strategy of market and liquidity
4. Integrated Risk Register Framework implementation. risk management of the Mandiri Group
5. Anti Fraud Awareness for Internal External 8. Provide information to the Integrated Risk Financial Conglomerates.
Management Committee, with regard to the 4. Optimizing Key Indicators as Risk Monitoring
formulating and improvement of integrated Tools
INTEGRATED RISK
risk management policies. 5. Enhancing the strategy of managing cyber
9. Prepare and submit integrated risk profile risk resilience.
reports periodically to the Director in charge
MANAGEMENT UNIT
of the integrated risk management function
and to the Integrated Risk Management
Committee.
10. Conduct integrated capital adequacy
assessment.
11. Monitor and submit the integrated capital
reports.
Bank Mandiri has established an Integrated Risk Management
DISCLOSURE OF RISK EXPOSURE
Unit (SKMRT), coordinated by the Credit Portfolio Risk Group,
which functions as an independent risk management unit
separate from the operational units (risk-taking units). This unit is
equipped with adequate policies, procedures, and mechanisms
The Bank presents a disclosure of risk exposures for credit risk, market risk, liquidity risk, and operational
for determining risk limits. risk as follows:
CREDIT RISK EXPOSURES
The SKMRT holds authorities and responsibilities a. Risk profile of each Financial Services Institution The Bank presents the disclosure of risk exposure to credit risk, market risk, liquidity risk and operational
as outlined in the Integrated Good Corporate (FSI) in the Financial Conglomerates. risk as follows:
Governance Guidelines, which include the b. Risk level of each integrated risks.
following: c. cIntegrated risk profile. Credit Risk Exposures:
4. Conduct stress testing. 1. Disclosure of Credit Quality on Assets (CR1)
1. Bank Mandiri, among others, in the preparation 5. Conduct periodic reviews to ensure: 2. Disclosure of Credit Mutation and Overdue Securities (CR2)
of integrated risk management policies, as a. The accuracy of the risk assessment 3. Additional Disclosures on Credit Quality of Assets (CRB)
well as the improvement or refinement of methodology. 4. Additional Disclosures related to the Treatment of Non-Performing Assets (CRB-A)
integrated risk management policies based b. The adequacy of management information 5. Disclosure of Credit Risk Exposure and Impact of Credit Risk Mitigation Techniques (CR4)
on the results of implementation evaluation. system implementation. 6. Exposure Disclosure by Asset Class and Risk Weights (CR5)
2. Monitor the implementation of integrated c. The precision of policy, procedure 7. Counterparty Credit Risk (CCR1) Exposure Analysis
risk management policies including the and determination of Integrated Risks 8. CCR Exposure by Portfolio Category and Risk Weight (CCR3)
development of procedures and tools to Appropriateness of policies, procedures 9. Net Receivables of Credit Derivatives (CCR6)
identify, measure, monitor, and control risks. and risk limit setting, in an integrated 10. Disclosure of securitization Exposure in Banking Book (SEC1)
3. Conduct risk monitoring in the Financial manner. 11. Disclosure of securitization Exposure in Trading Book (SEC2)
Conglomerates based on the results of the 12. Disclosure of securitization exposure in the banking book when the bank is the originator or sponsor
following assessment: and its capital requirements (SEC3)
PT BANK MANDIRI (PERSERO) TBK 1012 1013 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
DISCLOSURE OF RISK EXPOSURE DISCLOSURE OF RISK EXPOSURE
13. Disclosure of Securitization Exposure on banking Disclosure of Interest Rate Risk in sheet in foreign currencies, from foreign exchange The operational risk weighted assets position
book and its capital requirements – Bank as Banking Book (IRRBB) Exposures transactions with customers and counterparties as at 31 December 2024 for Bank only stood at
investor (SEC4) causing open positions in the foreign exchange, or Rp62.675.961,25 million, while the operational risk
The Interest Rate Risk in The Banking Book is a risk from a structural position in the foreign exchange RWA consolidated with the subsidiaries stood at
All tables regarding Credit Risk Exposures can be due to movements of interest rates in the market due to capital participation. Rp75.849.893,75 million.
found on pages 1016 - 1117 herein. that run counter to the position of the Banking
Book, which potentially impacts the capital and Table 7.4 Disclosure of Risk Management The following table provides information on
MARKET RISK EXPOSURES income of the Bank in the current period or the Implementation Report for IRRBB capital expenses and operational risk RWA
future. with Standardized Approach (SA) method in
Market Risk Disclosure Using Standard All tables regarding Market Risk Exposures can be accordance with the above OJK provisions.
Methods and Internal Models According to OJK Circular No. 12/SEOJK.03/2018 found on pages 1118 - 1127 herein.
on “Implementation of Risk Management and Table 9.1 Disclosure of Operational Risk Quantitative
The Bank regularly calculates the Capital Risk Measurement using a Standardized Method LIQUIDITY RISK EXPOSURES – Bank Only and Consolidated with Subsidiaries
Adequacy Ratio (CAR) using a Standardized for Interest Rate Risk in The Banking Book for
Method that is reported monthly to the Financial Commercial Banks”, the Bank uses 2 (two) methods In order to improve liquidity resilience, the Bank Table on Operational Risk Exposures can be found
Services Authority (OJK), while for the consolidated in calculating the IRRBB: manages risk by measuring the short-term liquidity on page 1015 herein.
position with its subsidiaries, it is reported quarterly. 1. Calculation based on changes in the adequacy ratio using the Liquidity Coverage
This reporting aims to improve the Bank’s quality economic value of equity, hereafter EVE, Ratio (LCR) and the long-term using the Net 31 December 2024
and quantity so the Bank will be able to absorb which is a method that measures the impact of Stable Funding Ratio (NSFR). The Bank manages Position
Approach Used
potential losses due to financial and economic interest rate changes on the economic value the LCR and NSFR ratios in accordance with the Capital
ATMR
crises. of equity of the Bank; and provisions of the Regulator, both individually and Expenses
2. Calculation based on changes in net interest on a consolidated basis, above the minimum limit 1 Standardized 5,014,076.90 62,675,961.25
• Table 7.1 Disclosure of Market Risk using a income, hereafter NII, which is a method that of 100%. Approach
(Individual)
Standardized Method measures the impact of interest rate changes
2 Standardized 6,067,991.50 75,849,893.75
on the income of the Bank. 1. Table of Disclosure of Liquidity Coverage Ratio
Approach
For internal purposes, Bank Mandiri also has 2. Table of Disclosure of Net Stable Funding Ratio (Consolidated)
calculated using an Internal Method. The CAR Based on the sensitivity analysis at the end of *) The Bank used standardized approach in calculating operational risk
calculation using an internal method is done by December 2024, the impact of interest rate All tables regarding Liquidity Risk Exposures can
applying Value at Risk (VaR), a value describing changes on the economic value of equity and be found on pages 1128 - 1149 herein.
the maximum losses the Bank can handle the net interest income is as follows: Bank Mandiri has carried out Trial on the calculation
because of market movements affecting the 1. Table 7.3a Disclosure of Interest Rate Risk in OPERATIONAL RISK EXPOSURE of capital expenses operational risk using the
Bank’s risks in normal market conditions with a Banking Book (IRRBB) Exposures - Bank Only Standardized Approach (SA) according to OJK
99% confidence level. To obtain the VaR, the 2. Table 7.3b Disclosure of Interest Rate Risk Calculating Operational circular No. 06/SEOJK/03/2020 concerning the
method used is Historical Simulation. Realization in Banking Book (IRRBB) Exposures - Bank Risk-Weighted Assets (RWA) Calculation of Operational Risk-Weighted Assets
of Value at Risk of Bank Mandiri in 2024 is as Consolidated with Subsidiaries using Standardized Approach, which is effective
follows: To calculate its capital expenses and Operational as of January 2023. Bank Mandiri was also the pilot
In addition to the disclosure of IRRBB exposures, RWA, the Bank employs the Standardized project site in Indonesia for the implementation
• Table 7.2 Disclosure of Market Risk using an the Bank also discloses foreign exchange risk. The Approach (SA) method in accordance with OJK of Basel III Reform and has complied with the
Internal Model (Value at Risk/VaR) - Bank Only foreign exchange risk arises because of market Circular Letter No.06/SEOJK.03/2020 regarding Quantitative Impact Study reporting per semester
movements that run counter to Bank Mandiri’s Operational RWA using the Standardized to simulate the calculation of capital adequacy
foreign exchange position. This risk comes from Approach for Commercial Banks. ratio using the SA method under the Basel III
the Bank’s assets and liabilities in the balance Reform.
PT BANK MANDIRI (PERSERO) TBK 1014 1015 ANNUAL REPORT 2024
Page 230
CORPORATE GOVERNANCE
CREDIT QUALITY DISCLOSURE OF ASSETS (CR1)
Credit Quality Disclosure of Assets (CR1)
1) Individual Bank December 31, 2024 (in million rupiah)
Gross Carrying Value CKPN Allowances for
Past Undue CKPN Impairment Losses Net Value (a+b-c)
Past Due Receivables Stage 2 and Stage 3 Stage 1 (IRB Approach)
Receivables
a b c d e f g
1 Loan 12,612,067 1,298,167,335 38,340,384 29,246,079 9,094,305 1,272,439,018
2 Securities 8,674 174,276,057 19,023 6,921 12,102 174,265,708
Administrative Account
3 5,987 438,192,825 1,089,963 677,834 412,129 437,108,849
Transactions
4 Total 12,626,728 1,910,636,217 39,449,370 29,930,834 9,518,536 - 1,883,813,575
2) Bank Consolidated with Subsidiaries December 31, 2024 (in million rupiah)
Gross Carrying Value CKPN
Allowances for
CKPN Sharia
Past Undue CKPN Stage 2 and Stage Stage 1 Impairment Losses Net Value (a+b-c)
Past Due Receivables Exposure
Receivables 3 (IRB Approach)
a b c d e f g h
1 Loan 18,655,047 1,604,561,565 39,164,194 29,415,789 9,748,405 10,273,223 1,573,779,195
2 Securities 8,674 290,833,711 25,903 6,921 18,982 35,231 290781251
Administrative Account
3 5,987 440,529,741 1,089,968 677,734 412,234 24,045 439421715
Transactions
4 Total 18,669,708 2,335,925,017 40,280,065 30,100,444 10,179,621 10,332,499 - 2,303,982,161
3) Additional Disclosures
Past Due Receivables is all Past Due Receivables of more than 90 (ninety) days, either on
principal payments and/or interest payments, or receivables to defaulting debtors.
PT BANK MANDIRI (PERSERO) TBK 1016 1017 ANNUAL REPORT 2024
Page 231
CORPORATE GOVERNANCE
DISCLOSURE OF CREDIT MUTATION AND OVERDUE
SECURITIES (CR2) DISCLOSURE OF CREDIT MUTATION AND OVERDUE SECURITIES (CR2)
(in million rupiah)
(in million rupiah)
1) Bank Only December 2024 a
2) Bank Consolidated with Subsidiaries December 2024 a
1 Past Due Loan and Securities on last reporting period 12,066,896
1 Past Due Loan and Securities on last reporting period 17,298,303
2 Past Due Loan and Securities since last reporting period 7,618,907
2 Past Due Loan and Securities since last reporting period 11,555,553
3 Past Undue Loan and Securities that return to receivables 459,308
3 Past Undue Loan and Securities that return to receivables 589,969
4 Write-Off Value 11,097,083
4 Write-Off Value 13,745,223
5 Other Movements 4,488,501
5 Other Movements 3,519,342
6 Past Due Loan and Securities on last reporting period (1+2-3-4-5) 12,617,913
6 Past Due Loan and Securities on last reporting period (1+2-3-4-5) 18,038,007
3) Additional Disclosures
The value of Loans and Securities Maturing Individually and Consolidated in the December 2023 period
decreased compared to June 2023. In general, the largest decline was contributed by write-offs of
Credit books and Securities. Another change item is added to reconcile the total value of Loans and
Securities Maturing at the end of the reporting period.
PT BANK MANDIRI (PERSERO) TBK 1018 1019 ANNUAL REPORT 2024
Page 232
CORPORATE GOVERNANCE
CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT
QUALITY OF ASSETS (CRB) CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB)
QUANTITATIVE
1) Disclosure of Net Receivables by Region
i. Disclosure of Net Receivables by Region - Bank Only (In million rupiah)
December 31, 2024 December 31, 2024
No. Portfolio Category Net Receivables by Region Net Receivables by Region
Sulawesi & Bali & Nusa
Sumatera Jakarta Jawa Kalimantan Papua Head Office Overseas Total
Maluku Tenggara
1 Government Receivables - 43,819,576 - - - - - 300,810,252 77,617,272 422,247,100
2 Public Sector Entities Receivables 10,612,221 66,808,182 13,867,756 87,676 - 79,769 200 20,765,132 800,284 113,021,220
Multilateral Development Banks
3 and International Institutions -
Receivables
4 Bank Receivables 1,741,588 4,165,073 56,668 46 - - - 68,331,651 21,232,523 95,527,550
Receivables in the form of
5 -
Covered Bond
Securities Companies and Other
6 Financial Services Institutions 3,010 11,653,420 - - - - - 20,238 - 11,676,668
Receivables
Receivables in the form of
Securities/Subordinated
7 - - - - - - - 22,970 22,970
Receivables, Equity and Other
Capital Instruments
Loans Secured by Residential
8 5,620,485 28,736,121 18,966,443 2,251,314 2,911,602 2,487,995 765,281 - - 61,739,242
Property
Loans Secured by Commercial
9 3,335,607 12,243,811 5,241,276 757,284 417,243 269,218 66,980 - - 22,331,419
Real Estate
Loan by Land Acquisition, Land
10 - 264,150 624,895 - 283,715 - - - - 1,172,760
Processing and Construction
11 Loan by Employee or Pensioner 9,352 41,220 6,188 7,962 4,725 445 1,728 - - 71,620
Micro Business, Small Business, and
12 45,657,355 78,427,143 58,951,182 15,524,175 20,186,114 11,663,107 6,083,369 23,160,649 304,223 259,957,317
Retail Portfolio Receivables
13 Corporate Receivables 92,833,002 376,560,287 81,597,517 60,043,529 38,720,760 18,152,241 1,958,821 113,465,758 57,972,514 841,304,428
14 Past Due Receivables 475,440 1,950,468 1,167,907 249,457 281,237 64,374 61,164 119,405 18 4,369,468
15 Other Assets - - - - - - - 95,920,957 95,920,957
TOTAL 160,288,059 624,669,451 180,479,833 78,921,444 62,805,396 32,717,149 8,937,543 622,617,012 157,926,833 1,929,362,719
PT BANK MANDIRI (PERSERO) TBK 1020 1021 ANNUAL REPORT 2024
Page 233
CORPORATE GOVERNANCE
CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB) CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB)
i. Disclosure of Net Receivables by Region - Bank Only (In million rupiah)
December 31, 2023 December 31, 2023
No. Portfolio Category Net Receivables by Region Net Receivables by Region
Sulawesi & Bali & Nusa
Sumatera Jakarta Jawa Kalimantan Papua Head Office Overseas Total
Maluku Tenggara
1 Government Receivables - 27,957,249 - - - - - 352,491,241 64,858,187 445,306,677
2 Public Sector Entities Receivables 11,808,353 59,802,196 9,800,474 175,345 39 92,048 - 17,727,317 815,774 100,221,544
Multilateral Development Banks
3 and International Institutions -
Receivables
4 Bank Receivables 1,619,174 3,960,244 61,481 428 - - - 51,188,072 18,233,711 75,063,109
Receivables in the form of
5 -
Covered Bond
Securities Companies and Other
6 Financial Services Institutions 3,002 7,306,108 - - - - - 722 - 7,309,832
Receivables
Receivables in the form of
Securities/Subordinated
7 2,970 2,970
Receivables, Equity and Other
Capital Instruments
Loans Secured by Residential
8 4,877,950 23,923,432 17,419,585 1,882,237 2,478,621 2,072,633 562,408 111,662 - 53,328,528
Property
Loans Secured by Commercial
9 2,041,040 12,162,727 4,027,257 625,202 1,123,630 117,928 62,675 375,753 - 20,536,212
Real Estate
Loan by Land Acquisition, Land
10 - 187,271 675,595 - 396,806 - - - - 1,259,671
Processing and Construction
11 Loan by Employee or Pensioner 10,772 52,178 7,140 8,392 5,495 507 1,884 400 86,767
Micro Business, Small Business, and
12 40,898,780 74,921,855 54,211,580 13,650,281 18,099,694 10,091,881 5,667,173 19,336,707 2,277,985 239,155,937
Retail Portfolio Receivables
13 Corporate Receivables 68,430,900 308,155,018 66,413,702 41,994,719 25,596,337 16,321,967 2,009,609 122,083,108 51,175,318 702,180,677
14 Past Due Receivables 317,107 -477,749,347 1,194,210 116,748 159,358 57,442 39,632 449,790,282 35,937,538 9,862,971
15 Other Assets 92,584,977 92,584,977
TOTAL 130,007,079 40,678,931 153,811,024 58,453,351 47,859,979 28,754,405 8,343,381 1,105,693,208 173,298,513 1,746,899,873
Information :
Exposures related to transactions with CCP are outlined in a separate template in the Risk and Capital Exposure Publication Report section of this
PT BANK MANDIRI (PERSERO) TBK 1022 1023 ANNUAL REPORT 2024
Page 234
CORPORATE GOVERNANCE
CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB) CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB)
ii. Disclosure of Net Receivables by Region - Bank Consolidated with Subsidiaries (In million rupiah)
December 31, 2024 December 31, 2024
No. Portfolio Category Net Receivables by Region Net Receivables by Region
Sulawesi & Bali & Nusa
Sumatera Jakarta Jawa Kalimantan Papua Head Office Overseas Total
Maluku Tenggara
1 Government Receivables - 43,819,576 - - - - - 320,412,102 77,617,272 441,848,950
2 Public Sector Entities Receivables 10,612,221 66,808,182 13,867,756 87,676 - 79,769 200 21,400,640 800,284 113,656,727
Multilateral Development Banks
3 and International Institutions - - - - - - - - - -
Receivables
4 Bank Receivables 1,741,588 4,165,073 56,668 46 - - - 65,989,432 21,232,523 93,185,331
Receivables in the form of
5 - - - - - - - 168,099 - 168,099
Covered Bond
Securities Companies and Other
6 Financial Services Institutions 3,010 11,653,420 - - - - - -247,861 - 11,408,568
Receivables
Receivables in the form of
Securities/Subordinated
7 - - - - - - - 22,970 - 22,970
Receivables, Equity and Other
Capital Instruments
Loans Secured by Residential
8 5,620,485 28,736,121 18,966,443 2,251,314 2,911,602 2,487,995 765,281 48,334 - 61,787,576
Property
Loans Secured by Commercial
9 3,335,607 12,243,811 5,241,276 757,284 417,243 269,218 66,980 - - 22,331,419
Real Estate
Loan by Land Acquisition, Land
10 - 264,150 624,895 - 283,715 - - - - 1,172,760
Processing and Construction
11 Loan by Employee or Pensioner 9,352 41,220 6,188 7,962 4,725 445 1,728 36,031,991 - 36,103,611
Micro Business, Small Business,
12 45,657,355 78,427,143 58,951,182 15,524,175 20,186,114 11,663,107 6,083,369 72,522,783 304,223 309,319,451
and Retail Portfolio Receivables
13 Corporate Receivables 92,833,002 376,560,287 81,597,517 60,043,529 38,720,760 18,152,241 1,958,821 115,467,825 57,972,514 843,306,495
14 Past Due Receivables 475,440 1,950,468 1,167,907 249,457 281,237 64,374 61,164 514,802 18 4,764,865
15 Other Assets - - - - - - - 102,729,884 - 102,729,884
16 Exposure in Subsidiaries - Sharia 78,451,526 172,810,207 108,470,144 28,405,233 16,395,744 8,214,281 942,335 - 10,531 413,700,001
TOTAL 238,739,585 797,479,658 288,949,977 107,326,677 79,201,140 40,931,430 9,879,878 735,061,001 157,937,364 2,455,506,710
PT BANK MANDIRI (PERSERO) TBK 1024 1025 ANNUAL REPORT 2024
Page 235
CORPORATE GOVERNANCE
CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB) CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB)
ii. Disclosure of Net Receivables by Region - Bank Consolidated with Subsidiaries (In million rupiah)
December 31, 2023 December 31, 2023
No. Portfolio Category Net Receivables by Region Net Receivables by Region
Sulawesi & Bali & Nusa
Sumatera Jakarta Jawa Kalimantan Papua Head Office Overseas Total
Maluku Tenggara
1 Government Receivables - 27,957,249 - - - - - 365,823,426 64,858,187 458,638,862
2 Public Sector Entities Receivables 11,808,353 59,802,196 9,800,474 175,345 39 92,048 - 18,304,879 815,774 100,799,107
Multilateral Development Banks
3 and International Institutions - - - - - - - - - -
Receivables
4 Bank Receivables 1,619,174 3,960,244 61,481 428 - - - 51,818,558 18,233,711 75,693,595
Receivables in the form of
5 - - - - - - - - - -
Covered Bond
Securities Companies and Other
6 Financial Services Institutions 3,002 7,306,108 - - - - - 722 - 7,309,832
Receivables
Receivables in the form of
Securities/Subordinated
7 - - - - - - - 2,970 - 2,970
Receivables, Equity and Other
Capital Instruments
Loans Secured by Residential
8 4,877,950 23,923,432 17,419,585 1,882,237 2,478,621 2,072,633 562,408 159,711 - 53,376,577
Property
Loans Secured by Commercial
9 2,041,040 12,162,727 4,027,257 625,202 1,123,630 117,928 62,675 375,753 - 20,536,212
Real Estate
Loan by Land Acquisition, Land
10 - 187,271 675,595 - 396,806 - - - - 1,259,671
Processing and Construction
11 Loan by Employee or Pensioner 10,772 52,178 7,140 8,392 5,495 507 1,884 30,166,434 - 30,252,801
Micro Business, Small Business, and
12 40,898,780 74,921,855 54,211,580 13,650,281 18,099,694 10,091,881 5,667,173 62,176,641 2,277,985 281,995,871
Retail Portfolio Receivables
13 Corporate Receivables 68,430,900 308,155,018 66,413,702 41,994,719 25,596,337 16,321,967 2,009,609 124,230,445 51,175,318 704,328,015
14 Past Due Receivables 317,107 -477,749,347 1,194,210 116,748 159,358 57,442 39,632 450,049,643 35,937,538 10,122,333
15 Other Assets - - - - - - - 98,598,603 - 98,598,603
16 Exposure in Subsidiaries - Sharia 64,401,779 159,902,173 92,686,085 21,912,872 13,075,318 6,351,277 834,400 - - 359,163,904
TOTAL 194,408,858 200,581,104 246,497,109 80,366,223 60,935,297 35,105,682 9,177,781 1,201,707,785 173,298,513 2,202,078,353
Description:
For the position of 31 December 2023, the Economic Sector mapping refers to the template of the Credit Risk Publication Report according to SEOJK No. 24/
SEOJK.03/2021.
PT BANK MANDIRI (PERSERO) TBK 1026 1027 ANNUAL REPORT 2024
Page 236
CORPORATE GOVERNANCE
CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT
CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB)
QUALITY OF ASSETS (CRB)
2) Disclosure of Net Receivables by Economic Sector
i. Disclosure of Net Receivables by Economic Sector - Bank Only (in million rupiah)
Receivables
Securities Micro
Multilateral in the form
Companies Loan by Land Business,
Public Development of Securities/ Loans Loans
Receivables and Other Acquisition, Loan by Small
Economic Government Sector Banks and Bank Subordinated Securedby Secured by Corporate Past Due Other
No. in the form of Financial Land Employee or Business,
Sectors Receivables Entities International Receivables Receivables, Residential Residential Receivables Receivables Assets
Covered Bond Services Processing and Pensioner and Retail
Receivables Institutions Equity and Property Property
Institutions Construction Portfolio
Receivables Other Capital
Receivables Receivables
Instruments
December, 31 2024
Agriculture,
1 Forestry, and - 10,651,145 - - - - 436,283 - - 25,888,238 88,477,320 429,183
Fisheries
Mining and
2 - 3,043,641 275,382 - - - 90,552 - - 75,760 141,170,881 749,426
Extracting
Processing
3 - 7,468,571 - - - - 5,224,176 552,883 - 6,823,689 160,723,256 465,810
Industry
Electricity, Gas,
4 Hot Water and - 15,966,314 - - - - 208,129 - - 2,000 36,988,050 1,136
Cold Water
Water
Management,
Waste
5 Management, - 1,667 - - - - - - - 457 5,307,610 -
Garbage
Management
and Recycling
6 Construction - 21,747,349 - - - - 350,978 101,919 - 80,744 52,440,088 106,712
Wholesale and
Retail Trade; Car
7 and Motorcycle - 694,889 - - - - 1,736,234 - - 42,838,242 72,021,709 464,479
Repair &
Maintenance
Transportation &
8 - 29,290,143 - - - - 218,743 - - 2,239,365 49,537,993 32,860
Warehousing
Accommodation
9 - - - - - - 2,394,841 - - 9,288,544 10,177,908 54,432
and Restaurants
Information and
10 - 1,788,936 - - - - 36,661 - - 213,379 37,084,772 11,623
Communications
Finance and
11 Insurance 5,068,035 2,364,604 9,892,959 11,656,429 - - - - - 253,360 44,512,334 3,101
Activities
12 Real Estate - 68,127 - - - - 8,689,056 517,959 - 8,445 27,787,762 18,341
Professional,
Science, and
13 - 46,642 - - - - - - - 334,752 1,756,570 2,275
Technical
Activities
PT BANK MANDIRI (PERSERO) TBK 1028 1029 ANNUAL REPORT 2024
Page 237
CORPORATE GOVERNANCE
CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB) CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB)
i. Disclosure of Net Receivables by Economic Sector - Bank Only (in million rupiah)
Receivables
Securities Micro
Multilateral in the form
Companies Loan by Land Business,
Public Development of Securities/ Loans Loans
Receivables and Other Acquisition, Loan by Small
Economic Government Sector Banks and Bank Subordinated Securedby Secured by Corporate Past Due Other
No. in the form of Financial Land Employee or Business,
Sectors Receivables Entities International Receivables Receivables, Residential Residential Receivables Receivables Assets
Covered Bond Services Processing and Pensioner and Retail
Receivables Institutions Equity and Property Property
Institutions Construction Portfolio
Receivables Other Capital
Receivables Receivables
Instruments
Lease and
Lease without
Option Rights,
Labor, Travel
14 63,908,282 - - - - - - - 40 2,388 -
Agents, and
Other Business
Support
Activities
Government,
Defense, and
15 Mandatory - - - - - - - - 171,130 664,683 551
Social Security
Administration
16 Education - 11,642 - - - 334,971 - - 328,111 9,138,455 3,743
Human Health
17 and Social - - - - - - - - 8,599 63,785 70
Activities
Professional,
Science, and
18 34,920,589 40,772 - - - - - - 5,480,294 564,104 32,690
Technical
Activities
Other Services
19 - - - - - - - - 146,088 - 155
Activities
Household
Activities as
Employer:
Activities that
produce goods
20 - - 200,000 - - - - - - - -
and services
by households
that are used to
meet their own
needs
International
Agencies and
Other Extra-
21 288 2,271 16,570 - 60,569,330 2,596,830 - - 139,088,456 11,685,223 1,860,527
International
Agencies
Activities
22 Household 32,532 43,435 1,444 - - - - 71,620 24,988,992 317,079 118,776
23 Non-Business - 98 - - - 13,965 - - 1,600,380 10,673,879 11,553
24 Others 318,317,375 19,790,974 85,141,194 20,238 22,970 1,169,911 - - - 98,253 80,208,579 2,023 95,920,957
TOTAL 422,247,100 113,021,220 - 95,527,550 - 11,676,668 22,970 61,739,242 22,331,419 1,172,760 71,620 259,957,317 841,304,428 4,369,468 95,920,957
PT BANK MANDIRI (PERSERO) TBK 1030 1031 ANNUAL REPORT 2024
Page 238
CORPORATE GOVERNANCE
CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB) CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB)
i. Disclosure of Net Receivables by Economic Sector - Bank Only (in million rupiah)
Receivables
Securities Micro
Multilateral in the form
Companies Loan by Land Business,
Public Development of Securities/ Loans Loans
Receivables and Other Acquisition, Loan by Small
Economic Government Sector Banks and Bank Subordinated Securedby Secured by Corporate Past Due Other
No. in the form of Financial Land Employee or Business,
Sectors Receivables Entities International Receivables Receivables, Residential Residential Receivables Receivables Assets
Covered Bond Services Processing and Pensioner and Retail
Receivables Institutions Equity and Property Property
Institutions Construction Portfolio
Receivables Other Capital
Receivables Receivables
Instruments
December 31, 2023
Agriculture,
1 Forestry, and - 12,013,735 - - - - - - 1,493,580 - - 24,239,506 79,635,178 617,470
Fisheries
Mining and
2 - 3,801,257 - - - - - - 148,056 - - 24,722 103,207,891 4,245
Extracting
Processing
3 - 12,713,952 - - - 132 - 3,117 4,329,533 604,642 - 6,254,503 129,014,781 3,177,625
Industry
Electricity, Gas,
4 Hot Water and - 15,890,206 - - - - - - 838,547 - - 144 28,868,159 101
Cold Water
Water
Management,
Waste
5 Management, - - - - - - - - - - - 512 497,082 22
Garbage
Management
and Recycling
6 Construction - 15,484,683 - - - - - 699 63,599 75,618 - 223,407 49,556,679 3,609,726
Wholesale and
Retail Trade; Car
7 and Motorcycle - 439,722 - - - 784 - - 2,231,054 - - 39,451,388 53,882,103 358,401
Repair &
Maintenance
Transportation &
8 - 15,049,926 - - - - - - 268,822 - - 1,979,702 39,459,892 50,033
Warehousing
Accommodation
9 - - - - - - - - 2,336,600 - - 8,526,116 8,997,845 43,524
and Restaurants
Information and
10 - 2,690,131 - - - - - - 478,138 - - 220,893 24,242,926 1,553
Communications
Finance and
11 Insurance 4,086,343 4,714,250 - 8,015,175 - 7,308,194 - 3,867 - - - 310,552 25,757,565 17,070
Activities
12 Real Estate - - - - - - - - 6,012,922 579,411 - 1,882 20,586,831 48,610
Professional,
Science, and
13 - 39,995 - - - - - - - - - 247,885 6,926,716 1,525
Technical
Activities
PT BANK MANDIRI (PERSERO) TBK 1032 1033 ANNUAL REPORT 2024
Page 239
CORPORATE GOVERNANCE
CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB) CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB)
i. Disclosure of Net Receivables by Economic Sector - Bank Only (in million rupiah)
Receivables
Securities Micro
Multilateral in the form
Companies Loan by Land Business,
Public Development of Securities/ Loans Loans
Receivables and Other Acquisition, Loan by Small
Economic Government Sector Banks and Bank Subordinated Securedby Secured by Corporate Past Due Other
No. in the form of Financial Land Employee or Business,
Sectors Receivables Entities International Receivables Receivables, Residential Residential Receivables Receivables Assets
Covered Bond Services Processing and Pensioner and Retail
Receivables Institutions Equity and Property Property
Institutions Construction Portfolio
Receivables Other Capital
Receivables Receivables
Instruments
Lease and
Lease without
Option Rights,
Labor, Travel
14 - 76 - - - - - - 41,356 - - 1,375,615 11,587,784 22,821
Agents, and
Other Business
Support
Activities
Government,
Defense, and
15 Mandatory 52,292,754 - - - - - - - - - - 15 15,385 -
Social Security
Administration
16 Education - 25,007 - - - - - - - - - 132,861 376,097 281
Human Health
17 and Social - - - - - - - - 413,826 - - 331,084 7,068,370 3,915
Activities
Professional,
Science, and
18 - - - - - - - - - - - 7,458 154,240 2,714
Technical
Activities
Other Services
19 19,117,369 4,500 - - - - - 1,651 - - - 4,288,803 617,292 17,079
Activities
Household
Activities as
Employer:
Activities that
produce goods
20 - - - - - - - - - - - 28,534 - 402
and services
by households
that are used to
meet their own
needs
International
Agencies and
Other Extra-
21 - - - 528,647 - - - - - - - 87 - -
International
Agencies
Activities
22 Household 334 2,662 - 16,592 - - - 53,318,945 1,880,179 - 86,767 131,015,190 8,639,996 1,179,859
23 Non-Business 29,748 32,545 - 1,360 - - - 249 - - - 20,457,868 179,854 46,212
24 Others 369,780,129 17,318,897 - 66,501,335 - 722 2,970 - - - - 102,908,010 659,783 92,584,977
TOTAL 445,306,677 100,221,544 - 75,063,109 - 7,309,832 2,970 53,328,528 20,536,212 1,259,671 86,767 239,118,725 702,180,677 9,862,971 92,584,977
PT BANK MANDIRI (PERSERO) TBK 1034 1035 ANNUAL REPORT 2024
Page 240
CORPORATE GOVERNANCE
CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB) CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB)
ii. Disclosure of Net Receivables by Economic Sector - Bank Consolidated with Subsidiaries (In million rupiah)
Receivables
Securities in the form Loan by Micro
Multilateral
Companies of Securities/ Land Business,
Public Development Receivables Loans Loans Loan by
and Other Subordinated Acquisition, Small Exposure in
Government Sector Banks and Bank in the form Securedby Secured by Employee Corporate Past Due Other
No. Economic Sectors Financial Receivables, Land Business, Subsidiaries
Receivables Entities International Receivables of Covered Residential Residential or Receivables Receivables Assets
Services Equity Processing and Retail - Sharia
Receivables Institutions Bond Property Property Pensioner
Institutions and Other and Portfolio
Receivables
Receivables Capital Construction Receivables
Instruments
December 31, 2024
Agriculture,
1 Forestry, and - 10,651,145 - - - - - - 436,283 - - 25,888,238 88,477,320 429,183 - 24,021,293
Fisheries
Mining and
2 - 3,043,641 - 275,382 - - - - 90,552 - - 75,760 141,170,881 749,426 - 2,024,270
Extracting
3 Processing Industry - 7,468,571 - - - - - - 5,224,176 552,883 - 6,823,689 160,723,256 465,810 - -
Electricity, Gas, Hot
4 Water and Cold - 15,966,314 - - - - - - 208,129 - - 2,000 36,988,050 1,136 - 6,517,034
Water
Water
Management,
Waste
5 Management, - 1,667 - - - - - - - - - 457 5,307,610 - - 12,320,021
Garbage
Management and
Recycling
6 Construction - 21,747,349 - - - - - - 350,978 101,919 - 80,744 52,440,088 106,712 - 16,031,152
Wholesale and
Retail Trade; Car
7 and Motorcycle - 694,889 - - - - - - 1,736,234 - - 42,838,242 72,021,709 464,479 - 19,081,743
Repair &
Maintenance
Transportation &
8 - 29,290,143 - - - - - - 218,743 - - 2,239,365 49,537,993 32,860 - 7,199,113
Warehousing
Accommodation
9 - - - - - - - - 2,394,841 - - 9,288,544 10,177,908 54,432 - 3,134,584
and Restaurants
Information and
10 - 1,788,936 - - - - - - 36,661 - - 213,379 37,084,772 11,623 - -
Communications
Finance and
11 5,068,035 2,364,604 - 9,892,959 - 11,388,330 - - - - - 253,360 44,512,334 3,101 - 10,057,099
Insurance Activities
12 Real Estate - 68,127 - - - - - - 8,689,056 517,959 - 8,445 27,787,762 18,341 - 5,290,563
Professional,
13 Science, and - 46,642 - - - - - - - - - 334,752 1,756,570 2,275 - -
Technical Activities
PT BANK MANDIRI (PERSERO) TBK 1036 1037 ANNUAL REPORT 2024
Page 241
CORPORATE GOVERNANCE
CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB) CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB)
ii. Disclosure of Net Receivables by Economic Sector - Bank Consolidated with Subsidiaries (In million rupiah)
Receivables
Securities in the form Loan by Micro
Multilateral
Companies of Securities/ Land Business,
Public Development Receivables Loans Loans Loan by
and Other Subordinated Acquisition, Small Exposure in
Government Sector Banks and Bank in the form Securedby Secured by Employee Corporate Past Due Other
No. Economic Sectors Financial Receivables, Land Business, Subsidiaries
Receivables Entities International Receivables of Covered Residential Residential or Receivables Receivables Assets
Services Equity Processing and Retail - Sharia
Receivables Institutions Bond Property Property Pensioner
Institutions and Other and Portfolio
Receivables
Receivables Capital Construction Receivables
Instruments
Lease and Lease
without Option
Rights, Labor,
14 63,908,282 - - - - - - - - - - 40 2,388 - - -
Travel Agents, and
Other Business
Support Activities
Government,
Defense, and
15 Mandatory - - - - - - - - - - - 171,130 664,683 551 - -
Social Security
Administration
16 Education - 11,642 - - - - - - 334,971 - - 328,111 9,138,455 3,743 - 4,900,479
Human Health and
17 - - - - - - - - - - - 8,599 63,785 70 - 9,381,831
Social Activities
Professional,
18 Science, and 34,920,589 40,772 - - - - - - - - - 5,480,294 564,104 32,690 - 3,611,508
Technical Activities
Other Services
19 - - - - - - - - - - - 146,088 - 155 - -
Activities
Household
Activities as
Employer: Activities
that produce
20 - - - 200,000 - - - - - - - - - - - 157,600
goods and services
by households that
are used to meet
their own needs
International
Agencies and
21 Other Extra- 288 2,271 - 16,570 - - - 60,569,330 2,596,830 - - 139,088,456 11,685,223 1,860,527 - -
International
Agencies Activities
22 Household 32,532 43,435 - 1,444 - - - - - - 71,620 24,988,992 317,079 118,776 - -
23 Non-Business - 98 - - - - - - 13,965 - - 1,600,380 10,673,879 11,553 - 151,175,257
24 Others 337,919,225 20,426,482 - 82,798,975 168,099 20,238 22,970 1,218,245 0 0 36,031,991 49,460,387 82,210,646 397,420 102,729,884 138,796,454
TOTAL 441,848,950 113,656,727 - 93,185,331 168,099 11,408,568 22,970 61,787,576 22,331,419 1,172,760 36,103,611 309,319,451 843,306,495 4,764,865 102,729,884 413,700,001
PT BANK MANDIRI (PERSERO) TBK 1038 1039 ANNUAL REPORT 2024
Page 242
CORPORATE GOVERNANCE
CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB) CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB)
ii. Disclosure of Net Receivables by Economic Sector - Bank Consolidated with Subsidiaries (In million rupiah)
Receivables
Securities in the form Loan by Micro
Multilateral
Companies of Securities/ Land Business,
Public Development Receivables Loans Loans Loan by
and Other Subordinated Acquisition, Small Exposure in
Government Sector Banks and Bank in the form Securedby Secured by Employee Corporate Past Due Other
No. Economic Sectors Financial Receivables, Land Business, Subsidiaries
Receivables Entities International Receivables of Covered Residential Residential or Receivables Receivables Assets
Services Equity Processing and Retail - Sharia
Receivables Institutions Bond Property Property Pensioner
Institutions and Other and Portfolio
Receivables
Receivables Capital Construction Receivables
Instruments
December, 31 2023
Agriculture,
1 Forestry, and - 12,013,735 - - - - - - 1,493,580 - - 24,239,506 79,635,178 617,470 - 17,674,425
Fisheries
Mining and
2 - 3,801,257 - - - - - - 148,056 - - 24,722 103,207,891 4,245 - 2,395,027
Extracting
3 Processing Industry - 12,713,952 - - - 132 - 3,117 4,329,533 604,642 - 6,254,503 129,014,781 3,177,625 - -
Electricity, Gas, Hot
4 Water and Cold - 15,890,206 - - - - - - 838,547 - - 144 28,868,159 101 - 4,508,138
Water
Water
Management,
Waste
5 Management, - - - - - - - - - - - 512 497,082 22 - 10,369,364
Garbage
Management and
Recycling
6 Construction - 15,484,683 - - - - - 699 63,599 75,618 - 223,407 49,556,679 3,609,726 - 18,119,125
Wholesale and
Retail Trade; Car
7 and Motorcycle - 439,722 - - - 784 - - 2,231,054 - - 39,451,388 53,882,103 358,401 - 16,932,240
Repair &
Maintenance
Transportation &
8 - 15,049,926 - - - - - - 268,822 - - 1,979,702 39,459,892 50,033 - 8,294,883
Warehousing
Accommodation
9 - - - - - - - - 2,336,600 - - 8,526,116 8,997,845 43,524 - 2,720,985
and Restaurants
Information and
10 - 2,690,131 - - - - - - 478,138 - - 220,893 24,242,926 1,553 - -
Communications
Finance and
11 4,086,343 4,714,250 - 8,015,175 - 7,308,194 - 3,867 - - - 310,552 25,757,565 17,070 - 8,527,502
Insurance Activities
12 Real Estate - - - - - - - - 6,012,922 579,411 - 1,882 20,586,831 48,610 - 3,834,291
Professional,
13 Science, and - 39,995 - - - - - - - - - 247,885 6,926,716 1,525 - -
Technical Activities
PT BANK MANDIRI (PERSERO) TBK 1040 1041 ANNUAL REPORT 2024
Page 243
CORPORATE GOVERNANCE
CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB) CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB)
ii. Disclosure of Net Receivables by Economic Sector - Bank Consolidated with Subsidiaries (In million rupiah)
Receivables
Securities in the form Loan by Micro
Multilateral
Companies of Securities/ Land Business,
Public Development Receivables Loans Loans Loan by
and Other Subordinated Acquisition, Small Exposure in
Government Sector Banks and Bank in the form Securedby Secured by Employee Corporate Past Due Other
No. Economic Sectors Financial Receivables, Land Business, Subsidiaries
Receivables Entities International Receivables of Covered Residential Residential or Receivables Receivables Assets
Services Equity Processing and Retail - Sharia
Receivables Institutions Bond Property Property Pensioner
Institutions and Other and Portfolio
Receivables
Receivables Capital Construction Receivables
Instruments
Lease and Lease
without Option
Rights, Labor,
14 - 76 - - - - - - 41,356 - - 1,375,615 11,587,784 22,821 - -
Travel Agents, and
Other Business
Support Activities
Government,
Defense, and
15 Mandatory 52,292,754 - - - - - - - - - - 15 15,385 - - -
Social Security
Administration
16 Education - 25,007 - - - - - - - - - 132,861 376,097 281 - 4,487,099
Human Health and
17 - - - - - - - - 413,826 - - 331,084 7,068,370 3,915 - 6,804,930
Social Activities
Professional,
18 Science, and - - - - - - - - - - - 7,458 154,240 2,714 - 3,250,683
Technical Activities
Other Services
19 19,117,369 4,500 - - - - - 1,651 - - - 4,288,803 617,292 17,079 - -
Activities
Household
Activities as
Employer: Activities
that produce
20 - - - - - - - - - - - 28,534 - 402 - 154,473
goods and services
by households that
are used to meet
their own needs
International
Agencies and
21 Other Extra- - - - 528,647 - - - - - - - 87 - - - -
International
Agencies Activities
22 Household 334 2,662 - 16,592 - - - 53,318,945 1,880,179 - 86,767 131,015,190 8,639,996 1,179,859 - -
23 Non-Business 29,748 32,545 - 1,360 - - - 249 - - - 20,457,868 179,854 46,212 - 130,010,138
24 Others 383,112,315 17,896,460 - 67,131,821 - 722 2,970 48,049 - - 30,166,034 42,877,146 105,055,348 919,145 98,598,603 121,080,601
TOTAL 458,638,862 100,799,107 - 75,693,595 - 7,309,832 2,970 53,376,577 20,536,212 1,259,671 30,252,801 281,995,871 704,328,015 10,122,333 98,598,603 359,163,904
Information:
For 31 December 2023, economic sector mapping refers to the Risk Publication Report template Credit according to SEOJK No. 24/SEOJK.03/2021
PT BANK MANDIRI (PERSERO) TBK 1042 1043 ANNUAL REPORT 2024
Page 244
CORPORATE GOVERNANCE
CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT
QUALITY OF ASSETS (CRB) CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB)
3) Disclosure of Net Receivables by Remaining Contract Term
i. Disclosure of Net Receivables by Remaining Contract Term - Bank Only (in million rupiah)
December 31, 2024 December 31, 2024
No. Portfolio Category Net Receivables by Remaining Contract Term Net Receivables by Remaining Contract Term
≤ 1 year > 1 year until 3 years > 3 years until 5 years > 5 years Non-Contractual Total
1 Government Receivables 126,440,374 46,087,515 81,290,980 168,428,230 - 422,247,100
Public Sector Entities
2 29,320,864 21,878,143 19,377,047 42,445,165 - 113,021,220
Receivables
Multilateral Development
3 Banks and International - - - - - -
Institutions Receivables
4 Bank Receivables 72,249,259 11,863,098 9,671,378 1,743,816 - 95,527,550
Receivables in the form of
5 - - - - - -
Covered Bond
Securities Companies and
6 Other Financial Services 1,624,868 4,112,744 5,913,244 25,812 - 11,676,668
Institutions Receivables
Receivables in the form of
Securities/ Subordinated
7 - - - - 22,970 22,970
Receivables, Equity and
Other Capital Instruments
Loans Secured by
8 248,871 2,197,804 4,499,689 54,792,878 - 61,739,242
Residential Property
Loans Secured by
9 5,130,455 2,197,804 4,499,689 10,503,471 - 22,331,419
Commercial Real Estate
Loan by Land Acquisition,
10 Land Processing and 302,245 283,715 33,917 552,883 - 1,172,760
Construction
Loan by Employee or
11 702 4,706 8,058 58,154 - 71,620
Pensioner
Micro Business, Small
12 Business, and Retail 24,169,646 82,581,734 84,834,882 68,371,056 - 259,957,317
Portfolio Receivables
13 Corporate Receivables 320,899,155 124,358,042 162,735,784 233,311,447 - 841,304,428
14 Past Due Receivables 1,386,989 686,257 621,382 1,674,841 - 4,369,468
15 Other Assets - - - - 95,920,957 95,920,957
TOTAL 581,773,428 296,251,561 373,486,051 581,907,752 95,943,927 1,929,362,719
PT BANK MANDIRI (PERSERO) TBK 1044 1045 ANNUAL REPORT 2024
Page 245
CORPORATE GOVERNANCE
CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB) CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB)
i. Disclosure of Net Receivables by Remaining Contract Term - Bank Only (in million rupiah)
December 31, 2023 December 31, 2023
No. Portfolio Category Net Receivables by Remaining Contract Term Net Receivables by Remaining Contract Term
≤ 1 year > 1 year until 3 years > 3 years until 5 years > 5 years Non-Contractual Total
1 Government Receivables 154.701.241 57.823.686 40.269.300 192.512.450 - 445.306.677
Public Sector Entities
2 33.376.070 17.032.675 14.628.993 35.183.806 - 100.221.544
Receivables
Multilateral Development
3 Banks and International - - - - - -
Institutions Receivables
4 Bank Receivables 56.908.792 13.387.988 1.196.596 3.569.733 - 75.063.109
Receivables in the form of
5 - - - - - -
Covered Bond
Securities Companies and
6 Other Financial Services 1.849.059 2.010.121 3.401.375 49.277 - 7.309.832
Institutions Receivables
Receivables in the form of
Securities/ Subordinated
7 - - - - 2.970 2.970
Receivables, Equity and
Other Capital Instruments
Loans Secured by
8 268.444 2.043.888 4.280.097 46.736.098 - 53.328.528
Residential Property
Loans Secured by
9 4.463.898 3.837.840 3.000.138 9.234.336 - 20.536.212
Commercial Real Estate
Loan by Land Acquisition,
10 Land Processing and 140.613 70.953 393.430 654.675 - 1.259.671
Construction
Loan by Employee or
11 487 7.954 7.337 70.989 - 86.767
Pensioner
Micro Business, Small
12 Business, and Retail 23.676.059 78.185.950 78.619.679 58.674.249 - 239.155.937
Portfolio Receivables
13 Corporate Receivables 288.518.165 119.051.083 140.358.240 154.253.189 - 702.180.677
14 Past Due Receivables 3.447.352 2.172.037 2.811.437 1.432.145 - 9.862.971
15 Other Assets - - - - 92.584.977 92.584.977
TOTAL 567.350.181 295.624.175 288.966.622 502.370.948 92.587.947 1.746.899.873
PT BANK MANDIRI (PERSERO) TBK 1046 1047 ANNUAL REPORT 2024
Page 246
CORPORATE GOVERNANCE
CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB) CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB)
ii. Disclosure of Net Receivables by Remaining Contract Term -
Bank Consolidated with Subsidiaries (In million rupiah)
December 31, 2024 December 31, 2024
No. Portfolio Category Net Receivables by Remaining Contract Term Net Receivables by Remaining Contract Term
< 1 year > 1 year until 3 years > 3 years until 5 years > 5 year Non-Contractual Total
1 Government Receivables 127,416,151 46,216,272 81,291,172 168,739,862 18,185,493 441,848,950
Public Sector Entities
2 29,320,864 22,382,496 19,377,047 42,576,320 - 113,656,727
Receivables
Multilateral Development
3 Banks and International - - - - - -
Institutions Receivables
4 Bank Receivables 68,032,271 12,101,263 10,888,776 1,743,816 419,205 93,185,331
Receivables in the form of
5 168,099 - - - - 168,099
Covered Bond
Securities Companies and
6 Other Financial Services 1,356,769 4,112,744 5,913,244 25,812 - 11,408,568
Institutions Receivables
Receivables in the form of
Securities/ Subordinated
7 - - - - 22,970 22,970
Receivables, Equity and
Other Capital Instruments
Loans Secured by
8 248,950 2,198,972 4,502,331 54,837,323 - 61,787,576
Residential Property
Loans Secured by
9 5,130,455 2,197,804 4,499,689 10,503,471 - 22,331,419
Commercial Real Estate
Loan by Land Acquisition,
10 Land Processing and 302,245 283,715 33,917 552,883 - 1,172,760
Construction
Loan by Employee or
11 173,158 816,332 1,556,293 33,557,829 - 36,103,611
Pensioner
Micro Business, Small
12 Business, and Retail 31,947,595 103,654,531 95,416,026 78,301,301 - 309,319,451
Portfolio Receivables
13 Corporate Receivables 321,851,760 124,993,720 163,111,525 233,337,968 11,523 843,306,495
14 Past Due Receivables 1,466,317 833,299 730,369 1,734,880 - 4,764,865
15 Other Assets 953,401 191,231 4,053 - 101,581,199 102,729,884
Exposure in Subsidiaries -
16 122,894,774 51,792,568 50,898,473 174,129,606 13,984,580 413,700,001
Sharia
TOTAL 711,262,811 371,774,946 438,222,913 800,041,070 134,204,969 2,455,506,710
Information:
For the position of 31 December 2023, the Economic Sector mapping refers to the template of the Credit Risk Publication Report according
to SEOJK No. 24/SEOJK.03/2021.
PT BANK MANDIRI (PERSERO) TBK 1048 1049 ANNUAL REPORT 2024
Page 247
CORPORATE GOVERNANCE
CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB) CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT QUALITY OF ASSETS (CRB)
ii. Disclosure of Net Receivables by Remaining Contract Term -
Bank Consolidated with Subsidiaries (In million rupiah)
December 31, 2023 December 31, 2023
No. Portfolio Category Net Receivables by Remaining Contract Term Net Receivables by Remaining Contract Term
< 1 year > 1 year until 3 years > 3 years until 5 years > 5 year Non-Contractual Total
1 Government Receivables 155.208.832 58.008.541 40.358.119 192.752.617 12.310.754 458.638.862
Public Sector Entities
2 33.932.331 17.032.675 14.628.993 35.203.784 1.324 100.799.107
Receivables
Multilateral Development
3 Banks and International - - - - - -
Institutions Receivables
4 Bank Receivables 56.811.239 13.683.777 1.265.200 3.569.733 363.645 75.693.595
Receivables in the form of
5 - - - - - -
Covered Bond
Securities Companies and
6 Other Financial Services 1.849.059 2.010.121 3.401.375 49.277 - 7.309.832
Institutions Receivables
Receivables in the form of
Securities/ Subordinated
7 - - - - 2.970 2.970
Receivables, Equity and
Other Capital Instruments
Loans Secured by
8 268.575 2.088.907 4.280.632 46.738.464 - 53.376.577
Residential Property
Loans Secured by
9 4.463.898 3.837.840 3.000.138 9.234.336 - 20.536.212
Commercial Real Estate
Loan by Land Acquisition,
10 Land Processing and 140.613 70.953 393.430 654.675 - 1.259.671
Construction
Loan by Employee or
11 125.735 28.139.346 662.025 1.325.695 - 30.252.801
Pensioner
Micro Business, Small
12 Business, and Retail 33.509.637 106.657.174 83.080.840 58.748.220 - 281.995.871
Portfolio Receivables
13 Corporate Receivables 289.309.832 119.652.870 141.112.078 154.253.235 - 704.328.015
14 Past Due Receivables 3.539.959 2.306.857 2.841.938 1.433.579 - 10.122.333
15 Other Assets 1.483.098 178.493 4.630 - 96.932.382 98.598.603
Exposure in Subsidiaries -
16 104.217.166 49.052.662 44.632.841 148.012.851 13.248.384 359.163.904
Sharia
TOTAL 684.859.973 402.720.215 339.662.239 651.976.466 122.859.459 2.202.078.353
Information:
For the position of 31 December 2023, the Economic Sector mapping refers to the template of the Credit Risk Publication Report according
to SEOJK No. 24/SEOJK.03/2021.
PT BANK MANDIRI (PERSERO) TBK 1050 1051 ANNUAL REPORT 2024
Page 248
CORPORATE GOVERNANCE
CREDIT RISK - ADDITIONAL RISK - ADDITIONADLI
SDCISLCOLSOURSEUSR OESN O CNRE CDRITE QDUITA CREDIT RISK - ADDITIONAL RISK - ADDITIONADLI SDCISLCOLSOURSEUSR OESN O CNRE CDRITE
QDUITA QLITUYA OLFIT AYS SETS (CRB) OF ASSETS (CRB)
QLITUYA OLFIT AYS SETS (CRB) OF ASSETS (CRB)
4) Disclosure of Receivables and Reserve by Region
i. Disclosure of Receivables and Reserve by Region - Bank Only (in million rupiah)
December 31, 2024 December 31, 2024
Region Region
No. Description
Sulawesi & Bali & Nusa
Sumatera Jakarta Jawa Kalimantan Papua Head Office Overseas Total
Maluku Tenggara
1 Receivables 158,784,075 643,860,122 183,718,796 78,650,033 63,266,815 33,356,632 9,038,681 954,340,730 146,631,770 2,271,647,653
2 Decreased Bills
a. Outstanding 14,570,702 47,980,743 12,473,901 1,018,401 7,246,749 1,869,192 250,716 11,493,737 - 96,904,141
b. Mature 1,941,491 12,631,241 4,335,369 518,923 704,732 151,256 124,210 1,544,663 96 21,951,980
3 CKPN - Stage 1 1,239,614 3,721,339 1,595,193 739,501 572,871 199,864 150,984 613,322 580,603 9,413,290
4 CKPN - Stage 2 1,176,666 11,106,553 2,668,520 155,114 1,072,031 530,816 52,574 765,751 - 17,528,026
5 CKPN - Stage 3 1,440,848 7,094,090 3,131,410 256,041 409,482 82,335 58,558 1,401,335 78 13,874,176
6 Written-off claims 2,975 10,379 5,914 3,815 2,636 647 172 11,066,469 - 11,093,008
(in million rupiah)
December 31, 2023 December 31, 2023
Region Region
No. Description
Sulawesi & Bali & Nusa
Sumatera Jakarta Jawa Kalimantan Papua Head Office Overseas Total
Maluku Tenggara
1 Receivables 148,623,607 633,390,954 175,055,807 61,870,786 50,677,715 31,705,025 8,572,542 760,738,974 161,031,639 2,031,667,049
2 Decreased Bills
a. Outstanding 16,330,774 44,703,504 13,733,081 1,311,024 6,752,499 2,163,392 336,464 10,511,933 472,046 96,314,716
b. Mature 1,899,908 20,044,108 5,290,976 314,087 502,635 187,835 106,203 1,955,094 94 30,300,940
3 CKPN - Stage 1 1,485,534 4,639,460 2,051,900 1,028,303 773,903 261,449 198,824 790,405 554,610 11,784,388
4 CKPN - Stage 2 1,532,279 9,232,960 3,147,086 305,723 860,528 601,841 56,781 508,286 142,639 16,388,122
5 CKPN - Stage 3 1,502,201 10,341,859 4,020,818 175,396 285,547 107,930 55,569 408,333 76 16,897,729
6 Written-off claims 2,916,908 9,290,260 3,588,070 1,009,876 579,346 260,308 205,784 13,034 - 17,863,586
PT BANK MANDIRI (PERSERO) TBK 1052 1053 ANNUAL REPORT 2024
Page 249
CORPORATE GOVERNANCE
CREDIT RISK - ADDITIONAL RISK - ADDITIONADLI SDCISLCOLSOURSEUSR OESN O CNRE CDRITE CREDIT RISK - ADDITIONAL RISK - ADDITIONADLI SDCISLCOLSOURSEUSR OESN O CNRE CDRITE
QDUITA QLITUYA OLFIT AYS SETS (CRB) OF ASSETS (CRB) QDUITA QLITUYA OLFIT AYS SETS (CRB) OF ASSETS (CRB)
ii. Disclosure of Receivables and Reserve by Region - Consolidated (in million rupiah)
December 31, 2024 December 31, 2024
Region Region
No. Description
Sulawesi & Bali & Nusa
Sumatera Jakarta Jawa Kalimantan Papua Head Office Overseas Total
Maluku Tenggara
1 Receivables* 238,166,689 818,987,648 294,432,656 107,206,901 79,919,629 41,685,259 9,983,635 1,062,670,294 147,458,607 2,800,511,318
Decreased Bills
2 a. Outstanding 14,570,702 47,980,743 12,473,901 1,018,401 7,246,749 1,869,192 250,716 11,493,737 - 96,904,141
b. Mature 1,941,491 12,631,241 4,335,369 518,923 704,732 151,256 124,210 1,544,663 96 21,951,980
Impaired Receivables
3 435,857 337,410 1,885,300 87,820 59,899 85,283 452 - - 2,892,021
Subsidiaries - Sharia****
4 CKPN - Stage 1 1,239,614 3,721,339 1,595,193 739,501 572,871 199,864 150,984 613,322 580,603 9,413,290
5 CKPN - Stage 2 1,176,666 11,106,553 2,668,520 155,114 1,072,031 530,816 52,574 765,751 - 17,528,026
6 CKPN - Stage 3 1,440,848 7,094,090 3,131,410 256,041 409,482 82,335 58,558 1,401,335 78 13,874,176
7 CKPN in Subsidiaries - Sharia** 1,904,377 3,289,107 4,059,058 479,415 409,310 209,914 15,106 - 1,388 10,367,675
8 Write-off Receivables** 676,849 380,024 707,810 123,006 125,356 62,670 846 11,066,469 - 13,143,031
(in million rupiah)
December 31, 2023 December 31, 2023
Region Region
No. Description
Sulawesi & Bali & Nusa
Sumatera Jakarta Jawa Kalimantan Papua Head Office Overseas Total
Maluku Tenggara
1 Receivables* 214,384,647 792,517,449 270,959,283 84,082,873 64,070,905 38,174,693 9,415,289 859,833,345 161,031,639 2,494,470,124
Decreased Bills
2 a. Outstanding 16,330,774 44,852,942 13,733,081 1,311,024 6,752,499 2,163,392 336,464 10,511,933 472,046 96,464,154
b. Mature 1,899,908 20,225,698 5,290,976 314,087 502,635 187,835 106,203 1,955,094 94 30,482,530
Impaired Receivables
3 65,761,040 159,126,496 95,903,476 22,212,087 13,393,190 6,469,668 842,747 - - 363,708,704
Subsidiaries - Sharia**
4 CKPN - Stage 1 1,485,534 6,005,491 2,051,900 1,028,303 773,903 261,449 198,824 790,405 554,610 13,150,419
5 CKPN - Stage 2 1,532,279 9,469,980 3,147,086 305,723 860,528 601,841 56,781 508,286 142,639 16,625,142
6 CKPN - Stage 3 1,502,201 10,618,111 4,020,818 175,396 285,547 107,930 55,569 408,333 76 17,173,981
7 CKPN in Subsidiaries - Sharia** 1,710,959 175,726 7,003,249 475,295 365,918 169,014 10,313 - - 9,910,474
8 Write-off Receivables* 3,726,538 9,641,620 4,389,784 1,184,586 732,245 368,125 206,731 13,034 - 20,262,663
Information:
• Including Exposure in Subsidiaries - Sharia *)
• Not adopting PSAK 71 “Financial Instruments” **)
PT BANK MANDIRI (PERSERO) TBK 1054 1055 ANNUAL REPORT 2024
Page 250
CORPORATE GOVERNANCE
CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT
QUALITY OF ASSETS (CRB) Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
5) Disclosure of Receivables and Reserve by Economic Sector
i. Disclosure of Receivables and Reserve by Economic Sector - Bank Only (in million rupiah)
Impaired Receivables (Stage 2 & Stage 3) Allowance for Allowance for Allowance for
No. Economic Sectors Receivables Impairment Impairment Impairment Written-off Receivables
losses (CKPN) – Stage 1 losses (CKPN) – Stage 2 losses (CKPN) – Stage 3
Not Yet Due Already Due
December 31, 2024
Agriculture, Forestry, and
1 124,777,713 14,711,423 979,313 1,128,509 514,920 545,531 731,723
Fisheries
2 Mining and Extracting 140,989,962 5,181,069 1,537,376 479,762 169,597 787,950 90,585
3 Processing Industry 185,412,814 10,942,510 10,005,644 828,033 3,399,798 6,819,573 1,564,525
Electricity, Gas, Hot Water
4 50,465,263 4,563,256 2,916 244,222 940,861 1,780 -
and Cold Water
Water Management,
Waste Management,
5 5,301,770 4,524 189 66,906 824 87 52
Garbage Management
and Recycling
6 Construction 81,098,359 21,625,494 300,647 443,282 7,234,496 200,360 450,300
Wholesale and Retail
Trade; Car and
7 116,612,244 3,662,234 1,082,266 1,031,418 713,946 608,885 1,482,600
Motorcycle Repair &
Maintenance
Transportation &
8 80,299,966 7,139,188 981,995 293,792 303,997 112,098 64,264
Warehousing
Accommodation and
9 22,681,872 4,882,700 109,188 206,117 742,073 51,909 160,300
Restaurants
Information and
10 38,505,561 210,086 29,140 162,365 23,634 17,468 36,537
Communications
Finance and Insurance
11 72,172,304 407,292 7,627 294,393 184,704 4,354 80,624
Activities
12 Real Estat 37,595,152 4,992,128 152,333 291,854 741,952 133,992 491,250
Professional, Science, and
13 2,130,814 7,672 4,352 10,348 265 2,076 4,317
Technical Activities
Lease and Lease without
Option Rights, Labor,
14 11,765,289 142,747 21,419 118,960 5,489 9,294 30,224
Travel Agents, and Other
Business Support Activities
Government, Defense,
15 and Mandatory Social 52,976,824 - - 8 - - -
Security Administration
16 Education 840,116 22,201 1,000 5,308 4,313 448 561
Human Health and Social
17 9,829,093 613,647 9,057 43,451 73,781 5,281 8,273
Activities
PT BANK MANDIRI (PERSERO) TBK 1056 1057 ANNUAL REPORT 2024
Page 251
CORPORATE GOVERNANCE
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB) Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
i. Disclosure of Receivables and Reserve by Economic Sector - Bank Only (in million rupiah)
Impaired Receivables (Stage 2 & Stage 3) Allowance for Allowance for Allowance for
No. Economic Sectors Receivables Impairment Impairment Impairment Written-off Receivables
losses (CKPN) – Stage 1 losses (CKPN) – Stage 2 losses (CKPN) – Stage 3
Not Yet Due Already Due
Arts, Entertainment, and
18 72,514 2,049 159 525 180 89 7,656
Recreation
19 Other Services Activities 39,634,125 348,628 64,996 71,060 44,978 30,850 71,768
Household Activities as
Employer: Activities that
produce goods and
20 146,480 1,350 291 207 101 136 1,160
services by households
that are used to meet
their own needs
International Agencies
and Other Extra-
21 - - - 0 - - -
International Agencies
Activities
22 Household 221,564,970 6,033,628 5,124,374 3,077,707 1,674,545 3,147,170 4,940,428
23 Non-Business 21,686,642 406,666 236,005 296,078 12,710 101,778 473,289
24 Others 955,087,809 11,003,649 1,301,692 318,985 740,861 1,293,067 402,571
Total 2,271,647,653 96,904,141 21,951,980 9,413,290 17,528,026 13,874,176 11,093,008
i. Disclosure of Receivables and Reserve by Economic Sector - Bank Only (in million rupiah)
Impaired Receivables (Stage 2 & Stage 3) Allowance for Allowance for Allowance for
No. Economic Sectors Receivables Impairment Impairment Impairment Written-off Receivables
losses (CKPN) – Stage 1 losses (CKPN) – Stage 2 losses (CKPN) – Stage 3
Not Yet Due Already Due
December 31, 2023
Agriculture, Forestry, and
1 128,074,810 16,458,041 1,042,082 1,915,199 845,610 402,025 622,503
Fisheries
2 Mining and Extracting 138,439,685 6,726,292 14,498 444,598 330,879 10,180 885
3 Processing Industry 189,631,300 11,614,339 11,192,027 921,638 4,101,864 8,011,940 706,439
Electricity, Gas, Hot Water
4 59,264,663 4,616,993 185 305,107 1,046,281 83 -
and Cold Water
Water Management,
Waste Management,
5 544,566 - 52 3,725 - 30 -
Garbage Management
and Recycling
6 Construction 86,378,718 14,360,606 7,703,392 707,349 4,014,041 3,597,603 3,464
PT BANK MANDIRI (PERSERO) TBK 1058 1059 ANNUAL REPORT 2024
Page 252
CORPORATE GOVERNANCE
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB) Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
i. Disclosure of Receivables and Reserve by Economic Sector - Bank Only (in million rupiah)
Impaired Receivables (Stage 2 & Stage 3) Allowance for Allowance for Allowance for
No. Economic Sectors Receivables Impairment Impairment Impairment Written-off Receivables
losses (CKPN) – Stage 1 losses (CKPN) – Stage 2 losses (CKPN) – Stage 3
Not Yet Due Already Due
Wholesale and Retail
Trade; Car and
7 107,647,368 3,852,354 1,057,950 1,442,282 827,137 673,288 2,672,843
Motorcycle Repair &
Maintenance
Transportation &
8 65,984,621 7,428,604 925,708 329,030 556,611 57,315 53,112
Warehousing
Accommodation and
9 21,195,669 5,399,848 120,833 253,427 871,469 73,047 164,964
Restaurants
Information and
10 29,519,122 84,840 4,701 107,081 10,625 2,807 -
Communications
Finance and Insurance
11 64,545,445 437,140 45,123 303,768 199,609 27,712 101,495
Activities
12 Real Estat 34,221,263 6,500,902 51,415 286,252 1,214,516 3,606 -
Professional, Science, and
13 7,285,847 7,984 4,369 41,862 570 2,756 2,974
Technical Activities
Lease and Lease without
Option Rights, Labor,
14 14,175,030 54,199 79,825 106,850 7,397 56,153 48,039
Travel Agents, and Other
Business Support Activities
Government, Defense,
15 and Mandatory Social 68,819,601 - - 132 - - -
Security Administration
16 Education 546,358 20,429 675 7,135 8,083 393 2,789
Human Health and Social
17 8,117,456 309,995 11,124 59,765 65,391 7,086 10,047
Activities
Arts, Entertainment, and
18 169,517 2,075 7,633 1,943 183 4,919 151
Recreation
19 Other Services Activities 28,233,629 322,571 49,458 112,620 43,997 29,691 48,626
Household Activities as
Employer: Activities that
produce goods and
20 29,652 2,786 844 279 273 442 1,254
services by households
that are used to meet
their own needs
International Agencies and
21 Other Extra- International 828,734 - - 1,994 - - -
Agencies Activities
22 Household 201,110,760 5,347,444 3,817,443 3,497,754 1,494,947 2,343,297 3,376,284
23 Non-Business 52,216,639 415,424 227,725 351,797 20,665 169,700 313,071
24 Others 742,812,937 12,351,851 3,943,879 582,804 727,973 1,423,655 9,734,648
Total 2,049,793,389 96,314,716 30,300,940 11,784,388 16,388,122 16,897,729 17,863,589
PT BANK MANDIRI (PERSERO) TBK 1060 1061 ANNUAL REPORT 2024
Page 253
CORPORATE GOVERNANCE
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB) Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
ii. Disclosure of Receivables and Reserve by Economic Sector - Consolidated (in million rupiah)
Impaired Receivables Allowance for
Receivables Allowance for Allowance for
(Stage 2 & Stage 3) CKPN in
Impairment in Impairment Impairment Impairment Write-off
No. Economic Sectors Receivables* Subsidiaries -
Subsidiaries - losses (CKPN) – losses (CKPN) – losses (CKPN) – Receivables*
Not Yet Due Already Due Sharia**
Sharia** Stage 1 Stage 2 Stage 3
December 31, 2024
Agriculture, Forestry,
1 149,055,698 14,711,423 979,313 168,248 1,128,509 514,920 545,531 633,895 852,166
and Fisheries
Mining and
2 143,978,511 5,181,069 1,537,376 1,695 479,762 169,597 787,950 73,598 97,996
Extracting
3 Processing Industry 185,412,814 10,942,510 10,005,644 - 828,033 3,399,798 6,819,573 - 1,564,525
Electricity, Gas, Hot
4 Water and Cold 57,221,791 4,563,256 2,916 176,698 244,222 940,861 1,780 304,816 2,679
Water
Water Management,
Waste Management,
5 Garbage 18,068,117 4,524 189 1,355,912 66,906 824 87 1,548,807 124,694
Management and
Recycling
6 Construction 99,952,928 21,625,494 300,647 89,203 443,282 7,234,496 200,360 2,772,892 514,425
Wholesale and Retail
Trade; Car and
7 136,372,336 3,662,234 1,082,266 346,934 1,031,418 713,946 608,885 1,063,233 1,909,867
Motorcycle Repair &
Maintenance
Transportation &
8 88,955,127 7,139,188 981,995 25,159 293,792 303,997 112,098 200,248 98,178
Warehousing
Accommodation
9 25,887,325 4,882,700 109,188 28,233 206,117 742,073 51,909 114,898 206,573
and Restaurants
Information and
10 38,505,561 210,086 29,140 - 162,365 23,634 17,468 - 36,537
Communications
Finance and
11 77,979,169 407,292 7,627 64,985 294,393 184,704 4,354 132,811 89,022
Insurance Activities
12 Real Estat 42,894,685 4,992,128 152,333 48,079 291,854 741,952 133,992 128,660 517,479
Professional, Science,
13 and Technical 2,130,814 7,672 4,352 - 10,348 265 2,076 - 4,317
Activities
Lease and Lease
without Option
Rights, Labor, Travel
14 11,765,289 142,747 21,419 - 118,960 5,489 9,294 - 30,224
Agents, and Other
Business Support
Activities
PT BANK MANDIRI (PERSERO) TBK 1062 1063 ANNUAL REPORT 2024
Page 254
CORPORATE GOVERNANCE
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB) Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
ii. Disclosure of Receivables and Reserve by Economic Sector - Consolidated (in million rupiah)
Impaired Receivables Allowance for Allowance for
Receivables Allowance for
(Stage 2 & Stage 3) CKPN in
Impairment in Impairment Impairment Impairment Write-off
No. Economic Sectors Receivables* Subsidiaries -
Subsidiaries - losses (CKPN) – losses (CKPN) – losses (CKPN) – Receivables*
Not Yet Due Already Due Sharia**
Sharia** Stage 1 Stage 2 Stage 3
Government,
Defense, and
15 Mandatory 52,976,824 - - - 8 - - - -
Social Security
Administration
16 Education 5,773,370 22,201 1,000 35,757 5,308 4,313 448 89,060 4,912
Human Health and
17 19,235,050 613,647 9,057 10,699 43,451 73,781 5,281 123,142 22,445
Social Activities
Arts, Entertainment,
18 3,805,716 2,049 159 34,950 525 180 89 100,287 71,755
and Recreation
Other Services
19 39,634,125 348,628 64,996 - 71,060 44,978 30,850 - 71,768
Activities
Household Activities
as Employer:
Activities that
produce goods
20 314,532 1,350 291 8,555 207 101 136 12,080 3,874
and services by
households that are
used to meet their
own needs
International
Agencies and Other
21 - - - - 0 - - - -
Extra- International
Agencies Activities
22 Household 221,564,970 6,033,628 5,124,374 - 3,077,707 1,674,545 3,147,170 - 4,940,428
23 Non-Business 173,812,691 406,666 236,005 496,914 296,078 12,710 101,778 2,993,550 1,565,974
24 Others 1,205,213,878 11,003,649 1,301,692 - 318,985 740,861 1,293,067 75,698 413,192
TOTAL 2,800,511,318 96,904,141 21,951,980 2,892,021 9,413,290 17,528,026 13,874,176 10,367,675 13,143,031
Information :
• Including Exposure in Subsidiaries - Sharia *)
• Not adopting PSAK 71 “Financial Instruments” **)
• For 31 December 2023, economic sector mapping refers to the Risk Publication Report template Credit according to SEOJK No. 24/SEOJK.03/2021
PT BANK MANDIRI (PERSERO) TBK 1064 1065 ANNUAL REPORT 2024
Page 255
CORPORATE GOVERNANCE
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB) Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
ii. Disclosure of Receivables and Reserve by Economic Sector - Consolidated (in million rupiah)
Impaired Receivables Allowance for
Receivables Allowance for Allowance for
(Stage 2 & Stage 3) CKPN in
Impairment in Impairment Impairment Impairment Write-off
No. Economic Sectors Receivables* Subsidiaries -
Subsidiaries - losses (CKPN) – losses (CKPN) – losses (CKPN) – Receivables*
Not Yet Due Already Due Sharia**
Sharia** Stage 1 Stage 2 Stage 3
December 31, 2023
Agriculture, Forestry,
1 145,975,559 16,458,041 1,042,082 227,749 1,915,199 845,610 402,025 628,803 857,712
and Fisheries
Mining and
2 140,855,811 6,726,292 14,498 3,135 444,598 330,879 10,180 25,569 15,075
Extracting
3 Processing Industry 189,631,300 11,614,339 11,192,027 - 921,638 4,101,864 8,011,940 - 706,439
Electricity, Gas, Hot
4 Water and Cold 64,034,072 4,616,993 185 79,878 305,107 1,046,281 83 309,102 638
Water
Water Management,
Waste Management,
5 Garbage 12,377,894 - 52 168,536 3,725 - 30 1,572,435 118,677
Management and
Recycling
6 Construction 106,322,674 14,360,606 7,703,392 578,558 707,349 4,014,041 3,597,603 2,651,998 111,687
Wholesale and Retail
Trade; Car and
7 125,286,146 3,852,354 1,057,950 614,899 1,442,282 827,137 673,288 921,966 3,298,865
Motorcycle Repair &
Maintenance
Transportation &
8 74,348,670 7,428,604 925,708 48,957 329,030 556,611 57,315 290,475 85,405
Warehousing
Accommodation
9 23,958,571 5,399,848 120,833 59,705 253,427 871,469 73,047 113,973 203,712
and Restaurants
Information and
10 29,519,122 84,840 4,701 - 107,081 10,625 2,807 - -
Communications
Finance and
11 70,555,348 437,140 45,123 32,549 303,768 199,609 27,712 113,872 105,181
Insurance Activities
12 Real Estat 38,134,756 6,500,902 51,415 42,946 286,252 1,214,516 3,606 110,587 81,199
Professional, Science,
13 and Technical 7,285,847 7,984 4,369 - 41,862 570 2,756 - 2,974
Activities
Lease and Lease
without Option
Rights, Labor, Travel
14 14,175,030 54,199 79,825 - 106,850 7,397 56,153 - 48,039
Agents, and Other
Business Support
Activities
PT BANK MANDIRI (PERSERO) TBK 1066 1067 ANNUAL REPORT 2024
Page 256
CORPORATE GOVERNANCE
Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB) Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
ii. Disclosure of Receivables and Reserve by Economic Sector - Consolidated (in million rupiah)
Impaired Receivables Allowance for Allowance for Allowance for
Receivables
(Stage 2 & Stage 3) CKPN in
Impairment in Impairment Impairment Impairment Write-off
No. Economic Sectors Receivables* Subsidiaries -
Subsidiaries - losses (CKPN) – losses (CKPN) – losses (CKPN) – Receivables*
Not Yet Due Already Due Sharia**
Sharia** Stage 1 Stage 2 Stage 3
Government,
Defense, and
15 Mandatory 68,819,601 - - - 132 - - - -
Social Security
Administration
16 Education 5,072,990 20,429 675 19,402 7,135 8,083 393 82,959 38,637
Human Health and
17 15,029,029 309,995 11,124 21,500 59,765 65,391 7,086 98,972 15,110
Social Activities
Arts, Entertainment,
18 3,490,688 2,075 7,633 73,222 1,943 183 4,919 145,941 76,490
and Recreation
Other Services
19 28,233,629 322,571 49,458 - 112,620 43,997 29,691 - 48,626
Activities
Household Activities
as Employer:
Activities that
produce goods
20 190,727 2,786 844 6,445 279 273 442 8,907 7,773
and services by
households that are
used to meet their
own needs
International
Agencies and Other
21 828,734 - - - 1,994 - - - -
Extra- International
Agencies Activities
22 Household 201,197,943 5,347,444 3,817,443 - 3,497,754 1,494,947 2,343,297 - 3,376,284
23 Non-Business 184,139,622 415,424 227,725 2,207,163 351,797 20,665 169,700 2,612,903 1,314,885
24 Others 578,826,362 12,501,289 4,125,469 - 1,948,835 964,993 1,699,907 222,012 10,358,220
Total 2,128,290,124 96,464,154 30,482,530 4,184,644 13,150,419 16,625,142 17,173,981 9,910,474 20,871,629
Information :
• Including Exposure in Subsidiaries - Sharia *)
• Not adopting PSAK 71 “Financial Instruments” **)
• For 31 December 2023, economic sector mapping refers to the Risk Publication Report template Credit according to SEOJK No. 24/SEOJK.03/2021
PT BANK MANDIRI (PERSERO) TBK 1068 1069 ANNUAL REPORT 2024
Page 257
CORPORATE GOVERNANCE
CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT
QUALITY OF ASSETS (CRB) Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
6) Disclosure of Receivables on Delinquent Days
i. Disclosure of Receivables Based on Delinquent Days - Bank Only (in million rupiah)
December 31, 2024 December 31, 2023
Receivables by Past Due Days Receivables by Past Due Days
Exposure
No.
Type
>90 days until >120 days >90 days until >120 days
>180 days Total >180 days Total
120 days until 180 days 120 days until 180 days
Loan included
1 in Past Due 1,448,335 2,207,252 8,953,652 12,609,239 2,289,310 4,322,560 4,387,667 10,999,537
Receivables
Securities
included
2 - - 8,674 8,674 - - 39,496 39,496
in Past Due
Receivables
TOTAL 1,448,335 2,207,252 8,962,326 12,617,913 2,289,310 4,322,560 4,427,163 11,039,033
ii. Disclosure of Receivables Based on Delinquent Days - Consolidated (in million rupiah)
December 31, 2024 December 31, 2023
Receivables by Past Due Days Receivables by Past Due Days
Exposure
No.
Type
>90 days until >120 days >90 days until >120 days
>180 days Total >180 days Total
120 days until 180 days 120 days until 180 days
Loan included
1 in Past Due 2,834,514 2,942,429 12,252,390 18,029,333 3,825,585 5,238,019 7,069,987 16,133,591
Receivables
Securities
included
2 - - 8,674 8,674 - - 138,496 138,496
in Past Due
Receivables
TOTAL 2,834,514 2,942,429 12,261,064 18,038,007 3,825,585 5,238,019 7,208,483 16,272,087
PT BANK MANDIRI (PERSERO) TBK 1070 1071 ANNUAL REPORT 2024
Page 258
CORPORATE GOVERNANCE
CREDIT RISK - ADDITIONAL DISCLOSURES ON CREDIT
QUALITY OF ASSETS (CRB) Credit Risk - Additional Disclosures on Credit Quality of Assets (CRB)
QUALITATIVE
1) Disclosure of Performing and Non-Performing Assets
i, Disclosure of Performing and Non-Performing Assets - Bank Only (in million rupiah)
Non Performing Non Performing
(Quality of KL, D, M) (Quality of KL, D, M)
Performing
(Quality of L and DPLK) Not Impaired Receivables
Impaired
Receivables Have Arrears > 90 Days Have Arrears ≤ 90 Days
Gross Carrying Gross Carrying Gross Carrying Gross Carrying
CKPN CKPN CKPN CKPN
Amount Amount Amount Amount
a b c d e f g h
1 Securities 174,276,057 12,102 8,674 6,921 - - - -
Loan 1,298,170,163 25,759,274 12,609,239 12,581,110 - - - -
2 a, Corporate 907,852,312 18,008,971 5,483,780 8,367,402 - - - -
b, Retail 390,317,851 7,750,303 7,125,459 4,213,708 - - - -
Administrative
3 Account 438,189,614 906,454 9,198 4,863 - - - -
Transactions
ii, Disclosure of Performing and Non-Performing Assets - (in million rupiah)
Bank Consolidated with Subsidiaries
Non Performing Non Performing
(Quality of KL, D, M) (Quality of KL, D, M)
Performing
(Quality of L and DPLK) Not Impaired Receivables
Impaired
Receivables CKPN Exposure -
Have Arrears > 90 Days Have Arrears ≤ 90 Days
Sharia
Gross Carrying Gross Carrying Gross Carrying Gross Carrying
CKPN CKPN CKPN CKPN
Amount Amount Amount Amount
a b c d e f g h
1 Securities 290,833,711 18,982 8,674 6,921 - - - - 35,231
2 Loan 1,605,187,279 26,470,280 18,029,333 12,693,914 - - - - 10,273,223
a, Corporate 907,852,312 18,008,971 5,483,780 8,367,402 - - - - -
b, Retail 697,334,967 8,461,309 12,545,553 4,326,512 - - - - 10,273,223
Administrative
3 Account 440,526,530 1,085,104 9,198 4,864 - - - - 24,045
Transactions
PT BANK MANDIRI (PERSERO) TBK 1072 1073 ANNUAL REPORT 2024
Page 259
CORPORATE GOVERNANCE
ADDITIONAL DISCLOSURES RELATED TO THE TREATMENT
OF NON-PERFORMING ASSETS (CRB-A) Additional Disclosures related to the Treatment
2) Disclosure of Performing and Non-Performing Restructuring Assets
i, Disclosure of Performing and Non-Performing Restructuring Assets - Bank Only (in million rupiah)
Performing Non Performing
Stage 1 Stage 2 Stage 3
(Quality of L and DPLK) (Quality of KL, D, M)
Gross Carrying
CKPN Gross Carrying CKPN Gross Carrying CKPN Gross Carrying CKPN Gross Carrying CKPN
Amount
a b c d e f g h i j
1 Securities 174,276,057 12,102 8,674 6,921 174,276,057 12,102 - - 8,674 6,921
Loan 1,298,170,163 25,759,274 12,609,239 12,581,110 1,204,701,720 9,094,305 85,432,035 16,664,969 20,645,647 12,581,110
2 a, Corporate 907,852,312 18,008,971 5,483,780 8,367,402 825,905,049 3,988,363 74,247,991 14,206,558 13,183,052 8,181,453
b, Retail 390,317,851 7,750,303 7,125,459 4,213,708 378,796,671 5,105,942 11,184,044 2,458,411 7,462,595 4,399,657
Administrative
3 Account 438,189,614 906,454 9,198 4,863 424,070,772 412,129 13,774,342 672,971 353,698 4,863
Transactions
ii, Disclosure of Performing and Non-Performing Restructuring Assets - Consolidated (in million rupiah)
Performing Non Performing
Stage 1 Stage 2 Stage 3
(Kualitas L dan DPK) (Quality of KL, D, M)
Gross Carrying
CKPN Gross Carrying CKPN Gross Carrying CKPN Gross Carrying CKPN Gross Carrying CKPN
Amount
a b c d e f g h i j
1 Securities 290,833,711 18,982 8,674 6,921 265,735,594 18,982 - - 8,674 6,921
Loan 1,605,187,279 26,470,280 18,029,333 12,693,914 1,241,613,340 9,748,405 85,611,593 16,721,875 20,821,053 12,693,914
2 a, Corporate 907,852,312 18,008,971 5,483,780 8,367,402 825,905,049 3,988,363 74,247,991 14,206,558 13,183,052 8,181,453
b, Retail 697,334,967 8,461,309 12,545,553 4,326,512 415,708,291 5,760,042 11,363,602 2,515,317 7,638,001 4,512,461
Administrative
3 Account 440,526,530 1,085,104 9,198 4,864 423,259,000 412,234 13,774,621 672,870 353,699 4,864
Transactions
PT BANK MANDIRI (PERSERO) TBK 1074 1075 ANNUAL REPORT 2024
Page 260
CORPORATE GOVERNANCE
QUANTITATIVE DISCLOSURE RELATED TO CREDIT RISK
MITIGATION TECHNIQUES (CR3) Quantitative Disclosure related to Credit Risk Mitigation Techniques (CR3)
1) Individual Banks Position December 2024 (in million rupiah)
Guaranteed Receivables by
Not Guaranteed Receivables Guaranteed Receivables Using Guaranteed Receivables by Receivables Secured by Credit
Guarantee, Security and/or
Using MRK Techniques MRK Techniques Collateral Derivatives
Credit Insurance
a b c d e
1 Loan 1,206,775,575 61,304,956 45,362,344 15,942,612
2 Securities 174,263,955 - - -
3 Total 1,381,039,530 61,304,956 45,362,344 15,942,612
4 Past Due Loan and Securities 4,169,922 190,318 18,925 171,393
2) Bank on Consolidated with Subsidiaries Position December 2024 (in million rupiah)
Guaranteed Receivables by
Not Guaranteed Receivables Guaranteed Receivables Using Guaranteed Receivables by Receivables Secured by Credit
Guarantee, Security and/or
Using MRK Techniques MRKTechniques Collateral Derivatives
Credit Insurance
a b c d e
1 Loan 1,505,817,709 61,424,943 45,482,331 15,942,612
2 Securities 290,779,498 - - -
3 Total 1,796,597,207 61,424,943 45,482,331 15,942,612
4 Past Due Loan and Securities 6,347,978 190,318 18,925 171,393
PT BANK MANDIRI (PERSERO) TBK 1076 1077 ANNUAL REPORT 2024
Page 261
CORPORATE GOVERNANCE
DISCLOSURE OF CREDIT RISK EXPOSURE AND IMPACT
OF CREDIT RISK MITIGATION TECHNIQUES (CR4) DISCLOSURE OF CREDIT RISK EXPOSURE AND
IMPACT OF CREDIT RISK MITIGATION TECHNIQUES (CR4)
1) Individual Banks Position December 2024
(in million rupiah)
Net Receivables Before Implementation of FKK Net Receivables After Implementation of FKK and
RWA and Average Risk Weight
and MRK Techniques MRK RWA and Average Risk Weight
Portfolio Category Statement of Financial Statement of Financial Average Risk Weight
TRA TRA RWA
Position Position (e/(c+d))
a b c d e f
1 Government Receivables 409,314,065 47,768,796 409,314,065 12,933,036 124,882 0.03%
2 Public Sector Entities Receivables 93,523,642 69,684,813 85,551,009 19,120,150 45,858,665 43.81%
Multilateral Development Banks and International
3 - - - - - 0.00%
Institutions Receivables
4 Bank Receivables 70,150,318 50,898,558 70,003,285 25,373,732 25,689,167 26.93%
Securities Companies and Other Financial Services
5 11,508,568 919,088 11,498,715 148,244 6,203,968 53.27%
Institutions Receivables1)
6 Receivables in the form of Covered Bond - - - - - 0.00%
Corporate Receivables - General Corporate
7 630,656,208 213,013,797 597,901,230 57,207,900 575,518,060 87.85%
Exposure2)
Securities Companies and Other Financial Services
- - - - - 0.00%
Institutions Receivables3)
8 Special Financing Exposure4) 146,771,305 11,991,542 145,988,298 2,148,256 152,505,266 102.95%
Receivables in the form of Securities/Subordinated
9 22,970 - 22,970 - 24,455 106.46%
Receivables, Equity and Other Capital Instruments
Micro Business, Small Business, and Retail Portfolio
10 255,930,655 38,355,723 236,308,305 4,021,060 182,497,934 75.94%
Receivables
Loans Secured by Real Estate 83,301,825 4,334,917 83,286,726 799,420 58,130,977 69.13%
Loans Secured by Residential Property which
the payments Are Not Materially Dependent on 61,739,160 815 61,739,160 82 39,944,442 64.70%
Property Cash Flow
Loans Secured by Residential Property which the
payments Are Materially Dependent on Property - - - - - 0.00%
11 Cash Flow
Loans Secured by Commercial Property which
the payments Are Not Materially Dependent on 9,712,859 2,771,850 9,697,759 638,986 7,638,584 73.90%
Property Cash Flow
Loans Secured by Commercial Property which the
payments Are Materially Dependent on Property 11,849,806 1,562,252 11,849,806 160,352 10,547,951 87.83%
Cash Flow
Loan by Land Acquisition, Land Processing and
12 1,095,294 550,367 1,095,294 71,504 1,750,197 150.00%
Construction
13 Past Due Receivables 4,367,161 5,987 4,176,844 2,274 3,225,150 77.17%
14 Other Assets 95,920,957 - 95,920,957 - 72,594,435 75.68%
15 Total 1,802,562,969 437,523,589 1,741,067,696 121,825,575 1,124,123,157 60.34%
PT BANK MANDIRI (PERSERO) TBK 1078 1079 ANNUAL REPORT 2024
Page 262
CORPORATE GOVERNANCE
DISCLOSURE OF CREDIT RISK EXPOSURE AND DISCLOSURE OF CREDIT RISK EXPOSURE AND
IMPACT OF CREDIT RISK MITIGATION TECHNIQUES (CR4) IMPACT OF CREDIT RISK MITIGATION TECHNIQUES (CR4)
2) Bank on Consolidated with Subsidiaries Position December 2024
(in million rupiah)
Net Receivables Before Implementation of FKK Net Receivables After Implementation of FKK and
RWA and Average Risk Weight
and MRK Techniques MRK RWA and Average Risk Weight
Portfolio Category Statement of Financial Statement of Financial Average Risk Weight
TRA TRA RWA
Position Position (e/(c+d))
a b c d e f
1 Government Receivables 428,915,914 47,768,796 428,915,914 12,933,036 124,882 0.03%
2 Public Sector Entities Receivables 94,159,150 69,684,813 86,186,517 19,120,150 46,155,411 43.83%
Multilateral Development Banks and International
3 - - - - - 0.00%
Institutions Receivables
4 Bank Receivables 67,808,099 50,898,558 67,661,065 25,373,732 24,843,544 26.70%
Securities Companies and Other Financial Services
5 11,408,568 919,088 11,398,715 148,244 6,128,968 53.08%
Institutions Receivables1)
6 Receivables in the form of Covered Bond - - - - - 0.00%
Corporate Receivables - General Corporate
7 632,658,580 213,014,277 599,903,603 57,208,092 577,551,385 87.89%
Exposure2)
Securities Companies and Other Financial Services
- - - - - 0.00%
Institutions Receivables3)
8 Special Financing Exposure4) 146,771,305 11,991,542 145,988,298 2,148,256 152,505,266 102.95%
Receivables in the form of Securities/Subordinated
9 22,970 - 22,970 - 24,455 106.46%
Receivables, Equity and Other Capital Instruments
Micro Business, Small Business, and Retail Portfolio
10 341,324,324 38,356,864 321,581,987 4,021,517 237,513,277 72.95%
Receivables
Loans Secured by Real Estate 83,350,159 4,334,917 83,335,060 799,420 58,148,160 69.11%
Loans Secured by Residential Property which
the payments Are Not Materially Dependent on 61,787,494 815 61,787,494 82 39,961,625 64.68%
Property Cash Flow
Loans Secured by Residential Property which the
payments Are Materially Dependent on Property - - - - - 0.00%
11 Cash Flow
Loans Secured by Commercial Property which
the payments Are Not Materially Dependent on 9,712,859 2,771,850 9,697,759 638,986 7,638,584 73.90%
Property Cash Flow
Loans Secured by Commercial Property which the
payments Are Materially Dependent on Property 11,849,806 1,562,252 11,849,806 160,352 10,547,951 87.83%
Cash Flow
Loan by Land Acquisition, Land Processing and
12 1,095,294 550,367 1,095,294 71,504 1,750,197 150.00%
Construction
13 Past Due Receivables 4,762,558 5,987 4,572,241 2,274 3,632,632 79.41%
14 Other Assets 102,729,884 - 102,729,884 - 79,205,089 77.10%
15 Exposure in Subsidiaries - Sharia 409,155,818 4,544,183 348,430,504 2,326,951 168,278,350 47.98%
16 Total 2,324,162,625 442,069,393 2,201,822,051 124,153,175 1,355,861,616 58.29%
PT BANK MANDIRI (PERSERO) TBK 1080 1081 ANNUAL REPORT 2024
Page 263
CORPORATE GOVERNANCE
EXPOSURE DISCLOSURE BY ASSET CLASS AND RISK
WEIGHTS (CR5) Exposure Disclosure by Asset Class and Risk Weights (CR5)
1) Individual Banks Position December 2024
(in million rupiah)
Net Receivables After FKK
Portfolio Category 0% 20% 50% 100% 150% Others
and MRK Techniques
1 Government Receivables 421,622,688 624,412 - - - - 422,247,100
Net Receivables After FKK
Portfolio Category 20% 50% 100% 150% Others
and MRK Techniques
Public Sector Entities
2 36,894,399 63,185,355 - 4,591,405,26 - 104,671,159
Receivables
Net Receivables After FKK
Portfolio Category 0% 20% 30% 50% 100% 150% Others
and MRK Techniques
Multilateral Development
3 Banks and International - - - - - - - -
Institutions Receivables
Net Receivables After FKK
Portfolio Category 20% 30% 40% 50% 75% 100% 150% Others
and MRK Techniques
4 Bank Receivables 61,830,190 1,748,835 31,017,745 775,218 5,029 0 0 - 95,377,016
Securities Companies and
Other Financial Services 779,332 4,561,354 (0,00) 200,036,94 6,106,236 - - - 11,646,959
Institutions Receivables1)
Net Receivables After FKK
Portfolio Category 10% 15% 20% 25% 35% 50% 100% Others
and MRK Techniques
Receivables in the form of
5 - - - - - - - - -
Covered Bond
(in million rupiah)
Net Receivables After FKK
Portfolio Category 20% 50% 65% 75% 80% 85% 100% 130% 150% Others
and MRK Techniques
Corporate Receivables
6 - General Corporate 58,378,129 25,431,318 - 1,020,011 - 134,206,176 435,647,455 - 426,042 - 655,109,131
Exposure2)
Securities Companies and
Other Financial Services - - - - - - - - - - -
Institutions Receivables3)
Special Financing
- - - 4,882,256 125,437,085 17,817,212 - - 148,136,553
Exposure4)
PT BANK MANDIRI (PERSERO) TBK 1082 1083 ANNUAL REPORT 2024
Page 264
CORPORATE GOVERNANCE
Exposure Disclosure by Asset Class and Risk Weights (CR5) Exposure Disclosure by Asset Class and Risk Weights (CR5)
Net Receivables After FKK
Portfolio Category 100% 150% 250% 400% Others
and MRK Techniques
Receivables in the form of
Securities/Subordinated
7 20,000,00 2,970 - - - 22,970
Receivables, Equity and
Other Capital Instruments
Net Receivables After FKK
Portfolio Category 45% 75% 85% 100% Others
and MRK Techniques
Micro Business, Small
8 Business, and Retail 364,967 235,518,087 3,995,686 379,005 71,620 240,329,365
Portfolio Receivables
Net Receivables
Portfolio Category 0%5) 20% 25% 30% 35% 40% 45% 50% 60% 65%5) 70% 75% 85% 90% 100% 105% 110% 150% Others After FKK and MRK
Techniques
Loans Secured by Real
9 -
Estate
Loans Secured by
Residential Property which
the payments Are Not 155,337 164,898 7,451,860 5,440,243 3,738,735 - 44,788,170 - - - - 61,739,242
Materially Dependent on
Property Cash Flow
without loan sharing
-
approach5)
using a loan sharing
-
approach (guaranteed)5)
using a loan sharing
-
approach (guaranteed)5)
-
Loans Secured by
Commercial Property
which the payments Are - - - - - - - -
Materially Dependent on
Property Cash Flow
Loans Secured by
Commercial Property
which the payments Are - 915,248 3,992,605 2,574,368 - 2,854,329 194 10,336,745
Materially Dependent on
Property Cash Flow
without loan sharing
-
approach5)
using a loan sharing
-
approach (guaranteed)5)
using a loan sharing
-
approach (guaranteed)5)
PT BANK MANDIRI (PERSERO) TBK 1084 1085 ANNUAL REPORT 2024
Page 265
CORPORATE GOVERNANCE
Exposure Disclosure by Asset Class and Risk Weights (CR5) Exposure Disclosure by Asset Class and Risk Weights (CR5)
Net Receivables
Portfolio Category 0%5) 20% 25% 30% 35% 40% 45% 50% 60% 65%5) 70% 75% 85% 90% 100% 105% 110% 150% Others After FKK and MRK
Techniques
Loans Secured by
Commercial Property
which the payments Are 4,894,080 5,805,464 171,861 1,138,753,29 12,010,159
Materially Dependent on
Property Cash Flow
Loan by Land Acquisition,
Land Processing and 0 1,166,798 - 1,166,798
Construction5)
Net Receivables After FKK
Portfolio Category 50% 100% 150% Others
and MRK Techniques
10 Past Due Receivables 1,978,113 2,199,384 1,621 - 4,179,118
Net Receivables After FKK
Portfolio Category 0% 20% 100% 150% 1250%5) Others
and MRK Techniques
11 Other Assets 23,326,522 - 72,594,435 - - - 95,920,957
Net Receivables Statement Net Billings TRA Net Billings (After imposition of FKK
No Risk Weight FKK Average
of Financial Position (before FKK imposition) and MRK Techniques)
1 <40% 605,219,350 75,364,524 26.69% 617,537,955
2 40%-70% 102,865,208 106,074,664 37.54% 142,005,282
3 75% 297,724,478 37,173,790 10.48% 290,011,901
4 80% 4,620,259 2,423,805 13.26% 4,882,256
5 85% 152,530,936 43,244,878 20.86% 138,201,862
6 90%-100% 614,740,169 169,765,814 31.30% 644,937,157
7 105%-130% 17,888,701 1,003,725 10.00% 17,989,074
8 150% 6,973,866 2,472,389 25.38% 7,327,784
9 250% - - 0.00% -
10 400% - - 0.00% -
11 1250% - - 0.00% -
12 Total Net Receivables 1,802,562,969 437,523,588 29.03% 1,862,893,271
PT BANK MANDIRI (PERSERO) TBK 1086 1087 ANNUAL REPORT 2024
Page 266
CORPORATE GOVERNANCE
Exposure Disclosure by Asset Class and Risk Weights (CR5) Exposure Disclosure by Asset Class and Risk Weights (CR5)
2) Consolidated Bank with Subsidiaries
(in million rupiah)
Net Receivables After FKK
Portfolio Category 0% 20% 50% 100% 150% Others
and MRK Techniques
1 Government Receivables 441,224,538 624,412 0 0 0 441,848,950
Net Receivables After FKK
Portfolio Category 20% 50% 100% 150% Others
and MRK Techniques
Public Sector Entities
2 36,964,426 63,750,836 0 4,591,405 105,306,667
Receivables
Net Receivables After FKK
Portfolio Category 0% 20% 30% 50% 100% 150% Others
and MRK Techniques
Multilateral Development
3 Banks and International 0 0 0 0 0 0 0
Institutions Receivables
Net Receivables After FKK
Portfolio Category 20% 30% 40% 50% 75% 100% 150% Others
and MRK Techniques
4 Bank Receivables 62,134,472 1,748,835 28,117,709 775,218 5,029 253,535 0 93,034,798
Securities Companies and
Other Financial Services 779,332 4,561,354 0 200,037 6,006,236 0 0 11,546,959
Institutions Receivables1)
Net Receivables After FKK
Portfolio Category 10% 15% 20% 25% 35% 50% 100% Others
and MRK Techniques
Receivables in the form of
5 0 0 0 0 0 0 0 0
Covered Bond
Net Receivables After FKK
Portfolio Category 20% 50% 65%5) 75% 80% 85% 100% 130% 150% Others
and MRK Techniques
Corporate Receivables
6 58,433,852 25,431,318 - 1,112,127 134,206,176 437,305,445 - 622,778 - 657,111,696
Umum2)
Securities Companies and
Other Financial Services - - - - - - - - 0
Institutions Receivables3)
Special Financing
- - - 4,882,256 125,437,085 17,817,212 - - 148,136,553
Exposure4)
PT BANK MANDIRI (PERSERO) TBK 1088 1089 ANNUAL REPORT 2024
Page 267
CORPORATE GOVERNANCE
Exposure Disclosure by Asset Class and Risk Weights (CR5) Exposure Disclosure by Asset Class and Risk Weights (CR5)
Net Receivables After FKK
Portfolio Category 100% 150% 250% 400%5) Others
and MRK Techniques
Receivables in the form of
Securities/Subordinated
7 20,000 2,970 22,970
Receivables, Equity and
Other Capital Instruments
Net Receivables After FKK
Portfolio Category 45% 75% 85% 100% Others
and MRK Techniques
Micro Business, Small
8 Business, and Retail 364,967 284,392,047 4,157,750 585,128 325,603,503
Portfolio Receivables
(in million rupiah)
Net Receivables
Portfolio Category 0%5) 20% 25% 30% 35% 40% 45% 50% 60% 65%5) 70% 75% 85% 90% 100% 105% 110% 150% Others After FKK and MRK
Techniques
Loans Secured by
9 0
Real Estate
Loans Secured
by Residential
Property which
the payments Are
166,950 169,162 7,461,609 5,447,738 3,752,620 1,328 44,788,170 0 0 0 0 61,787,577
Not Materially
Dependent on
Property Cash
Flow
without
loan sharing 0
approach5)
using a loan
sharing approach 0
(guaranteed)5)
using a loan
sharing approach 0
(guaranteed)5)
Loans Secured
by Residential
Property which
the payments
0 0 0 0 0 0 0 0 0
Are Materially
Dependent on
Property Cash
Flow
PT BANK MANDIRI (PERSERO) TBK 1090 1091 ANNUAL REPORT 2024
Page 268
CORPORATE GOVERNANCE
Exposure Disclosure by Asset Class and Risk Weights (CR5) Exposure Disclosure by Asset Class and Risk Weights (CR5)
(in million rupiah)
Net Receivables
Portfolio Category 0%5) 20% 25% 30% 35% 40% 45% 50% 60% 65%5) 70% 75% 85% 90% 100% 105% 110% 150% Others After FKK and MRK
Techniques
Commercial
Property Secured
Loans whose
Payments Are
0 915,248 3,992,605 2,574,368 0 2,854,329 194 10,336,744
Not Materially
Dependent on
Property Cash
Flow
without
loan sharing 0
approach5)
using a loan
sharing approach 0
(guaranteed)5)
using a loan
sharing approach 0
(guaranteed)5)
Loans Secured
by Commercial
Property which
the payments
4,894,080 5,805,464 171,861 1,138,753 12,010,158
Are Materially
Dependent on
Property Cash
Flow
Loan by Land
Acquisition, Land
0 1,166,798 0 1,166,798
Processing and
Construction5)
Net Receivables After FKK and
Portfolio Category 50% 100% 150% Others
MRK Techniques
10 Past Due Receivables 1.978.436 2.569.967 26.112 - 4.574.515
Net Receivables After FKK
Portfolio Category 0% 20% 100% 150% 1250%5) Others
and MRK Techniques
11 Other Assets 23,524,795 - 79,205,089 - - - 102,729,884
Net Receivables After FKK
Portfolio Category 0% 20% 25% 35% 50% 75% 100% Others
and MRK Techniques
Exposure in Subsidiaries -
12 117,754,924 26,953,952 12,069,393 29,112,042 56,601,556 41,830,624 86,420,152 - 370,742,643
Sharia
PT BANK MANDIRI (PERSERO) TBK 1092 1093 ANNUAL REPORT 2024
Page 269
CORPORATE GOVERNANCE
Exposure Disclosure by Asset Class and Risk Weights (CR5) Exposure Disclosure by Asset Class and Risk Weights (CR5)
(in million rupiah)
Net Receivables Statement Net Billings TRA (before Net Billings (After imposition of FKK
No Risk Weight FKK Average
of Financial Position FKK imposition) and MRK Techniques)
1 < 40% 625,475,130 75,364,524 26.69% 637,793,735
2 40%-70% 136,585,675 106,074,664 37.54% 175,725,749
3 75% 346,710,085 37,174,931 10.48% 338,877,977
4 80% 4,620,259 2,423,805 13.26% 4,882,256
5 85% 152,693,000 43,245,358 20.86% 138,363,926
6 90%-100% 623,838,863 169,765,814 31.30% 654,036,043
7 105%-130% 17,888,701 1,003,725 10.00% 17,989,074
8 150% 7,195,093 2,472,389 25.38% 7,549,011
9 250% - - 0.00% -
10 400% - - 0.00% -
11 1250% - - 0.00% -
12 Exposure in Subsidiaries - Sharia 389,534,261 4,544,183 61.36% 241,086,711
13 Total Net Receivables 2.304.541.067 442.069.394 29.03% 1,975,217,770
PT BANK MANDIRI (PERSERO) TBK 1094 1095 ANNUAL REPORT 2024
Page 270
CORPORATE GOVERNANCE
CREDIT RISK - COUNTERPARTY CREDIT RISK (CCR1)
EXPOSURE ANALYSIS Credit Risk - Counterparty Credit Risk (CCR1) Exposure Analysis
INDIVIDUAL (in million rupiah)
Replacement cost Potential future Alpha used for regulatory
As of 31 December 2024 EEPE Net Receivables RWA
(RC) exposure (PFE) EAD calculations
1 SA-CCR (for derivatives) 7,495,050 3,472,044 1.4 15,353,932 7,749,198
Internal Model Method
2 - -
(for derivatives and SFTs)
Simple Approach for
3 credit risk mitigation (for - -
SFTs)
Comprehensive
4 Approach for credit risk 12,623,344 2,468,903
mitigation (for SFTs)
5 VaR for SFTs - -
6 Total 7,495,050 3,472,044 27,977,276 10,218,101
CONSOLIDATED (in million rupiah)
Replacement cost Potential future Alpha used for regulatory EAD
As of 31 December 2024 EEPE Net Receivables RWA
(RC) exposure (PFE) calculations
1 SA-CCR (for derivatives) 7,540,058 3,494,481 1.4 15,448,354 7,777,525
Internal Model Method
2 - -
(for derivatives and SFTs)
Simple Approach for
3 credit risk mitigation (for - -
SFTs)
Comprehensive
4 Approach for credit risk 14,266,724 2,571,233
mitigation (for SFTs)
5 VaR for SFTs - -
6 Total 7,540,058 3,494,481 - 29,715,078 10,348,758
PT BANK MANDIRI (PERSERO) TBK 1096 1097 ANNUAL REPORT 2024
Page 271
CORPORATE GOVERNANCE
DISCLOSURE OF CC R EXPOSURES BY PORTFOLIO
CATEGORY AND RISK WEIGHTING - BANK ONLY DISCLOSURE OF CC R EXPOSURES BY PORTFOLIO CATEGORY AND
RISK WEIGHTING - BANK ONLY (CCR3)
(CCR3)
Disclosure of CCR Exposure by Portfolio Category
and Risk Weighting – Bank Only
As of 31 December 2024 (in million rupiah)
Portfolio Total Net
0% 10% 20% 25% 30% 35% 40% 45% 50% 75% 85% 100% 150%
Category Receivables
Government
3,567,981 - - - - - - - - - - - - 3,567,981
Receivables
Public Sector
Entities - - - - - - - - 5,310,579 - - - - 5,310,579
Receivables
Multilateral
Development
Banks and
- - - - - - - - - - - - - -
International
Institutions
Receivables
Bank
- - 7,988,879 - 14,489 - 8,409,967 - 99,973 - - - 16,513,308
Receivables
Micro Business,
Small Business,
and Retail - - - - - - - - - - 16,623 - 16,623
Portfolio
Receivables
Corporate
- - - - - - - - 48,121 109 97,661 2,422,805 90 2,568,785
Receivables
Weighted
exposure of
Credit Valuation
- - - - - - - - - - - - - -
Adjustments
(CVA risk
weighted assets)
Total 3,567,981 - 7,988,879 - 14,489 - 8,409,967 - 5,458,673 109 97,661 2,439,427 90 27,977,276
PT BANK MANDIRI (PERSERO) TBK 1098 1099 ANNUAL REPORT 2024
Page 272
CORPORATE GOVERNANCE
DISCLOSURE OF CC R EXPOSURES BY PORTFOLIO CATEGORY AND DISCLOSURE OF CC R EXPOSURES BY PORTFOLIO CATEGORY AND
RISK WEIGHTING - BANK ONLY (CCR3) RISK WEIGHTING - BANK ONLY (CCR3)
Disclosure of CCR Exposure by Portfolio Category
and Risk Weighting - Consolidated
As of 31 December 2024 (in million rupiah)
Portfolio Total Net
0% 10% 20% 25% 30% 35% 40% 45% 50% 75% 85% 100% 150%
Category Receivables
Government
4,845,362 - - - - - - - - - 0 - - 4,845,362
Receivables
Public Sector
Entities - - - - - - - - 5,310,579 - 0 - - 5,310,579
Receivables
Multilateral
Development
Banks and
- - - - - - - - - - - - - -
International
Institutions
Receivables
Bank
- - 8,227,614 - 108,911 - 8,463,685 - 99,973 - 0 - - 16,900,182
Receivables
Micro Business,
Small Business,
and Retail - - - - - - - 73,547 - - 0 16,623 - 90,169
Portfolio
Receivables
Corporate
- - - - - - - - 48,121 109 97,661 2,422,805 90 2,568,785
Receivables
Weighted
exposure of
Credit Valuation
- - - - - - - - - - - - - -
Adjustments
(CVA risk
weighted assets)
Exposure in
Subsidiaries - - - - - - - - - - - - - - -
Sharia
Total 4,845,362 - 8,227,614 - 108,911 - 8,463,685 73,547 5,458,673 109 97,661 2,439,427 90 29,715,078
PT BANK MANDIRI (PERSERO) TBK 1100 1101 ANNUAL REPORT 2024
Page 273
CORPORATE GOVERNANCE
CREDIT RISK - NET RECEIVABLES OF CREDIT
DERIVATIVES (CCR6) Credit Risk - Net Receivables of Credit Derivatives (CCR6)
As of 31 December 2024 (in million rupiah) As of 31 December 2024 (in million rupiah)
INDIVIDUAL Protection bought Protection sold CONSOLIDATED Protection bought Protection sold
Notional Value - - Nilai Notional - -
Single-name credit default swaps - - Single-name credit default swaps - -
Index credit default swaps - - Index credit default swaps - -
Total return swaps - - Total return swaps - -
Credit options - - Credit options - -
Other credit derivatives - - Other credit derivatives - -
Total Notional Value - - Total Notional Value - -
Fair value - - Fair value - -
Positive fair value (asset) - - Positive fair value (asset) - -
Negative fair value (liability) - - Negative fair value (liability) - -
Note: Bank Mandiri as bank only and consolidated did not have credit derivative transactions
PT BANK MANDIRI (PERSERO) TBK 1102 1103 ANNUAL REPORT 2024
Page 274
CORPORATE GOVERNANCE
CREDIT RISK - DISCLOSURE OF SECURITIZATION
EXPOSURE IN BANKING BOOK (SEC1) CREDIT RISK - Disclosure of securitization Exposure in Banking Book (SEC1)
As of 31 December 2024 (in million rupiah)
Bank as originator Bank as sponsor Bank as investor
INDIVIDUAL
Traditional Sintetis Sub-total Traditional Sintetis Sub-total Traditional Sintetis Sub-total
1 Retail (total) - among other 17,931 - 17,931 - - - 42,194 - 42,194
2 Housing loans 17,931 - 17,931 - - - 42,194 - 42,194
3 Credit cards - - - - - - - - -
4 Other retail exposures - - - - - - - - -
5 Re-securitization - - - - - - - - -
6 Non-retail (total) - among others - - - - - - - - -
7 Corporate loans - - - - - - - - -
8 Commercial credit - - - - - - - - -
9 Rent and accounts receivable - - - - - - - - -
10 Other non-retail - - - - - - - - -
11 Re-securitization - - - - - - - - -
(in million rupiah)
Bank as originator Bank as sponsor Bank as investor
CONSOLIDATED
Traditional Sintetis Sub-total Traditional Sintetis Sub-total Traditional Sintetis Sub-total
1 Retail (total) - among other 24,130 - 24,130 - - - 68,940 - 68,940
2 Housing loans 24,130 - 24,130 - - - 68,940 - 68,940
3 Credit cards - - - - - - - - -
4 Other retail exposures - - - - - - - - -
5 Re-securitization - - - - - - - - -
6 Non-retail (total) - among others - - - - - - - - -
7 Corporate loans - - - - - - - - -
8 Commercial credit - - - - - - - - -
9 Rent and accounts receivable - - - - - - - - -
10 Other non-retail - - - - - - - - -
11 Re-securitization - - - - - - - - -
PT BANK MANDIRI (PERSERO) TBK 1104 1105 ANNUAL REPORT 2024
Page 275
CORPORATE GOVERNANCE
CREDIT RISK - DISCLOSURE OF SECURITIZATION
EXPOSURE IN TRADING BOOK (SEC2) CREDIT RISK - Disclosure of securitization Exposure in Trading Book (SEC2)
As of 31 December 2024 (in million rupiah)
Bank as originator Bank as sponsor Bank as investor
INDIVIDUAL
Traditional Sintetis Sub-total Traditional Sintetis Sub-total Traditional Sintetis Sub-total
1 Retail (total) - among other - - - - - - - - -
2 Housing loans - - - - - - - - -
3 Credit cards - - - - - - - - -
4 Other retail exposures - - - - - - - - -
5 Re-securitization - - - - - - - - -
6 Non-retail (total) - among others - - - - - - - - -
7 Corporate loans - - - - - - - - -
8 Commercial credit - - - - - - - - -
9 Rent and accounts receivable - - - - - - - - -
10 Other non-retail - - - - - - - - -
11 Re-securitization - - - - - - - - -
(in million rupiah)
Bank as originator Bank as sponsor Bank as investor
CONSOLIDATION
Traditional Sintetis Sub-total Traditional Sintetis Sub-total Traditional Sintetis Sub-total
1 Retail (total) - among other - - - - - - - - -
2 Housing loans - - - - - - - - -
3 Credit cards - - - - - - - - -
4 Other retail exposures - - - - - - - - -
5 Re-securitization - - - - - - - - -
6 Non-retail (total) - among others - - - - - - - - -
7 Corporate loans - - - - - - - - -
8 Commercial credit - - - - - - - - -
9 Rent and accounts receivable - - - - - - - - -
10 Other non-retail - - - - - - - - -
11 Re-securitization - - - - - - - - -
Notes: Bank Mandiri as bank only and consolidated did not have securitization exposure in trading book
PT BANK MANDIRI (PERSERO) TBK 1106 1107 ANNUAL REPORT 2024
Page 276
CORPORATE GOVERNANCE
CREDIT RISK - DISCLOSURE OF SECURITIZATION
EXPOSURE IN THE BANKING BOOK WHEN THE BANK CREDIT RISK - DISCLOSURE OF SECURITIZATION EXPOSURE IN THE BANKING BOOK WHEN THE
BANK IS THE ORIGINATOR OR SPONSOR AND ITS CAPITAL REQUIREMENTS (SEC3)
IS THE ORIGINATOR OR SPONSOR AND ITS CAPITAL
REQUIREMENTS (SEC3)
As of 31 December 2024 (in million rupiah)
Exposure Value Exposure Value RWA
Capital charge after cap
(based on Risk Weighted) (based on regulatory approach) (based on regulatory approach)
INDIVIDUAL >20% to >50% to >100% to
1250% IRB RBA
≤20% Risk 50% 100% <1250% IRB RBA IRB RBA
Risk (include IRB SFA SA/SSFA 1250% IRB SFA SA/SSFA 1250% IRB SFA SA/SSFA 1250%
Weighted Risk Risk Risk (include IAA) (include IAA)
Weighted IAA)
Weighted Weighted Weighted
1 Total exposure 42,194 - - - - - 42,194 - - - 7,293 - - - - - -
Traditional
2 42,194 - - - - - 42,194 - - - 7,293 - - - - - -
securitization
In which the
3 underlying 42,194 - - - - - 42,194 - - - 7,293 - - - - - -
securitization
4 Ritel 42,194 - - - - - 42,194 - - - 7,293 - - - - - -
5 Non-ritel - - - - - - - - - - - - - - - - -
In which
6 - - - - - - - - - - - - - - - - -
resecuritization
7 Senior - - - - - - - - - - - - - - - - -
8 Non-senior - - - - - - - - - - - - - - - - -
Synthetic
9 - - - - - - - - - - - - - - - - -
securitization
In which the
10 underlying - - - - - - - - - - - - - - - - -
securitization
11 Ritel - - - - - - - - - - - - - - - - -
12 Non-ritel - - - - - - - - - - - - - - - - -
In which
13 - - - - - - - - - - - - - - - - -
resecuritization
14 Senior - - - - - - - - - - - - - - - - -
15 Non-senior - - - - - - - - - - - - - - - - -
PT BANK MANDIRI (PERSERO) TBK 1108 1109 ANNUAL REPORT 2024
Page 277
CORPORATE GOVERNANCE
CREDIT RISK - DISCLOSURE OF SECURITIZATION EXPOSURE IN THE BANKING BOOK WHEN THE CREDIT RISK - DISCLOSURE OF SECURITIZATION EXPOSURE IN THE BANKING BOOK WHEN THE
BANK IS THE ORIGINATOR OR SPONSOR AND ITS CAPITAL REQUIREMENTS (SEC3) BANK IS THE ORIGINATOR OR SPONSOR AND ITS CAPITAL REQUIREMENTS (SEC3)
As of 31 December 2024 (in million rupiah)
Exposure Value Exposure Value ATMR
Capital charge after cap
(based on Risk Weighted) (based on regulatory approach) (based on regulatory approach)
CONSOLIDATION >20% to >50% to >100% to
1250% IRB RBA
≤20% Risk 50% 100% <1250% IRB RBA IRB RBA
Risk (include IRB SFA SA/SSFA 1250% IRB SFA SA/SSFA 1250% IRB SFA SA/SSFA 1250%
Weighted Risk Risk Risk (include IAA) (include IAA)
Weighted IAA)
Weighted Weighted Weighted
1 Total exposure - - - 17,931 - - - 17,931 - - - 213,904 - - - 4,834 -
Traditional
2 - - - 17,931 - - - 17,931 - - - 213,904 - - - 4,834 -
securitization
In which the
3 underlying - - - 17,931 - - - 17,931 - - - 213,904 - - - 4,834 -
securitization
4 Ritel - - - 17,931 - - - 17,931 - - - 213,904 - - - 4,834 -
5 Non-ritel - - - - - - - - - - - - - - - - -
In which
6 - - - - - - - - - - - - - - - - -
resecuritization
7 Senior - - - - - - - - - - - - - - - - -
8 Non-senior - - - - - - - - - - - - - - - - -
Synthetic
9 - - - - - - - - - - - - - - - - -
securitization
In which the
10 underlying - - - - - - - - - - - - - - - - -
securitization
11 Ritel - - - - - - - - - - - - - - - - -
12 Non-ritel - - - - - - - - - - - - - - - - -
In which
13 - - - - - - - - - - - - - - - - -
resecuritization
14 Senior - - - - - - - - - - - - - - - - -
15 Non-senior - - - - - - - - - - - - - - - - -
PT BANK MANDIRI (PERSERO) TBK 1110 1111 ANNUAL REPORT 2024
Page 278
CORPORATE GOVERNANCE
CREDIT RISK - DISCLOSURE OF SECURITIZATION
EXPOSURE ON BANKING BOOK AND ITS CAPITAL CREDIT RISK - DISCLOSURE OF SECURITIZATION EXPOSURE ON BANKING BOOK AND ITS
CAPITAL REQUIREMENTS – BANK AS INVESTOR (SEC4)
REQUIREMENTS – BANK AS INVESTOR (SEC4)
As of 31 December 2024 (in million rupiah)
Exposure Value Exposure Value RWA
Capital charge after cap
(based on Risk Weighted) (based on regulatory approach) (based on regulatory approach)
INDIVIDUAL
>20% to >50% to >100% to
1250% IRB RBA
≤20% Risk 50% 100% <1250% IRB RBA IRB RBA
Risk (include IRB SFA SA/SSFA 1250% IRB SFA SA/SSFA 1250% IRB SFA SA/SSFA 1250%
Weighted Risk Risk Risk (include IAA) (include IAA)
Weighted IAA)
Weighted Weighted Weighted
1 Total exposure 42,194 - - - - - 42,194 - - - 7,293 - - - - - -
Traditional
2 42,194 - - - - - 42,194 - - - 7,293 - - - - - -
securitization
In which the
3 underlying 42,194 - - - - - 42,194 - - - 7,293 - - - - - -
securitization
4 Ritel 42,194 - - - - - 42,194 - - - 7,293 - - - - - -
5 Non-ritel - - - - - - - - - - - - - - - - -
In which
6 - - - - - - - - - - - - - - - - -
resecuritization
7 Senior - - - - - - - - - - - - - - - - -
8 Non-senior - - - - - - - - - - - - - - - - -
Synthetic
9 - - - - - - - - - - - - - - - - -
securitization
In which the
10 underlying - - - - - - - - - - - - - - - - -
securitization
11 Ritel - - - - - - - - - - - - - - - - -
12 Non-ritel - - - - - - - - - - - - - - - - -
In which
13 - - - - - - - - - - - - - - - - -
resecuritization
14 Senior - - - - - - - - - - - - - - - - -
15 Non-senior - - - - - - - - - - - - - - - - -
PT BANK MANDIRI (PERSERO) TBK 1112 1113 ANNUAL REPORT 2024
Page 279
CORPORATE GOVERNANCE
CREDIT RISK - DISCLOSURE OF SECURITIZATION EXPOSURE ON BANKING BOOK AND ITS CREDIT RISK - DISCLOSURE OF SECURITIZATION EXPOSURE ON BANKING BOOK AND ITS
CAPITAL REQUIREMENTS – BANK AS INVESTOR (SEC4) CAPITAL REQUIREMENTS – BANK AS INVESTOR (SEC4)
As of 31 December 2024 (in million rupiah)
Exposure Value Exposure Value RWA
Capital charge after cap
(based on Risk Weighted) (based on regulatory approach) (based on regulatory approach)
CONSOLIDATION >20% to >50% to >100% to
1250% IRB RBA
≤20% Risk 50% 100% <1250% IRB RBA IRB RBA
Risk (include IRB SFA SA/SSFA 1250% IRB SFA SA/SSFA 1250% IRB SFA SA/SSFA 1250%
Weighted Risk Risk Risk (include IAA) (include IAA)
Weighted IAA)
Weighted Weighted Weighted
1 Total exposure 42,194 - - - - - 42,194 - - - 7,293 - - - - - -
Traditional
2 42,194 - - - - - 42,194 - - - 7,293 - - - - - -
securitization
In which the
3 underlying 42,194 - - - - - 42,194 - - - 7,293 - - - - - -
securitization
4 Ritel 42,194 - - - - - 42,194 - - - 7,293 - - - - - -
5 Non-ritel - - - - - - - - - - - - - - - - -
In which
6 - - - - - - - - - - - - - - - - -
resecuritization
7 Senior - - - - - - - - - - - - - - - - -
8 Non-senior - - - - - - - - - - - - - - - - -
Synthetic
9 - - - - - - - - - - - - - - - - -
securitization
In which the
10 underlying - - - - - - - - - - - - - - - - -
securitization
11 Ritel - - - - - - - - - - - - - - - - -
12 Non-ritel - - - - - - - - - - - - - - - - -
In which
13 - - - - - - - - - - - - - - - - -
resecuritization
14 Senior - - - - - - - - - - - - - - - - -
15 Non-senior - - - - - - - - - - - - - - - - -
PT BANK MANDIRI (PERSERO) TBK 1114 1115 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
CREDIT RISK - EXPOSURE REPORT RELATED TO
TRANSACTIONS WITH CENTRAL COUNTERPARTY CREDIT RISK - EXPOSURE REPORT RELATED TO TRANSACTIONS
WITH CENTRAL COUNTERPARTY INSTITUTIONS (CCPS)
INSTITUTIONS (CCPS)
1) Individual Banks Position December 2024 2) Bank on Consolidated with Subsidiaries Position December 2024
Net Net Receivables
Receivables After
No, Component Name RWA
No. Component Name After RWA Implementation
Implementation of FKK and MRK
of FKK and MRK
1 Total Exposure to QCCP 7,431 149
1 Total Exposure to QCCP 7,431 149
Exposure transacted with QCCP (excluding initial margin and default fund
2,399 48
Exposure transacted with QCCP (excluding initial margin and default fund contribution)
2,399 48
contribution)
(i) OTC derivatives 2,399 48
(i) OTC derivatives 2,399 48 2
(ii) Derivatives transactions through exchanges - -
2
(ii) Derivatives transactions through exchanges - -
(iii) Securities financing transactions - -
(iii) Securities financing transactions - -
(iv) Netting set (in case cross-product netting is allowed) - -
(iv) Netting set (in case cross-product netting is allowed) - -
3 Segregated Initial Margin - -
3 Segregated Initial Margin - -
4 Nonsegregated Initial Margin - -
4 Nonsegregated Initial Margin - -
5 Prefunded default fund contribution 5,032 101
5 Prefunded default fund contribution 5,032 101
6 Unfunded default fund contribution - -
6 Unfunded default fund contribution - -
7 Total Exposure to NonQCCP - -
7 Total Exposure to NonQCCP - -
Exposure transacted via non-QCCP (excluding initial margin and default
- -
Exposure transacted via non-QCCP (excluding initial margin and default fund fund contribution)
- -
contribution)
(i) OTC derivatives - -
(i) OTC derivatives - - 8
(ii) Derivatives transactions through exchanges - -
8
(ii) Derivatives transactions through exchanges - -
(iii) Securities financing transactions - -
(iii) Securities financing transactions - -
(iv) Netting set (in case cross-product netting is allowed) - -
(iv) Netting set (in case cross-product netting is allowed) - -
9 Segregated Initial Margin - -
9 Segregated Initial Margin - -
10 Nonsegregated Initial Margin - -
10 Nonsegregated Initial Margin - -
11 Prefunded default fund contribution - -
11 Prefunded default fund contribution - -
12 Unfunded default fund contribution - -
12 Unfunded default fund contribution - -
13 Total Exposure to QCCP and Non-QCCP 7,431 149
13 Total Exposure to QCCP and Non-QCCP 7,431 149
PT BANK MANDIRI (PERSERO) TBK 1116 1117 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
TABLE 7.1. DISCLOSURE OF MARKET RISK USING
A STANDARD METHOD TABLE 7.1. Disclosure of Market Risk using a Standard Method
(in IDR million) (in IDR million)
December 31, 2024*) December 31, 2023
No. Types of Risk Bank Consolidation No. Types of Risk Bank Consolidation
Expense Modal RWA Expense Modal RWA Expense Expense
RWA RWA
Modal Modal
(1) (2) (3) (4) (5) (6)
(1) (2) (3) (4) (5) (6)
Capital charges based on
1,180,553 14,756,912 1,207,785 15,097,310
sensitivity-based method Interest Rate Risks 425,841 5,323,018 541,171 6,764,640
GIRR risk class 538,232 6,727,900 545,175 6,814,687 1 a. Specific Risks 868 10,844 38,445 480,569
CSR risk class (non-
264,180 3,302,255 268,159 3,351,987 b. General Risks 424,974 5,312,174 502,726 6,284,071
securitization)
CSR risk class (securitization: 2 Exchange Rat Risks 264,267 3,303,335 334,995 4,187,435
- - - -
non-CTP)
a.
CSR risk class (securitization: 3 Equity Risks **) - - 2,894 36,177
- - - -
CTP)
4 Commodity Risks **) - - - -
Equity risk class **) - - 11,630 145,380
5 Option Risks 33 413 33 413
Commodity Risks Class **) - - - -
6 Credit Valuation Adjustment (CVA) 108,276 1,353,449 109,648 1,370,604
Exchange Rat Risks Class 378,141 4,726,758 382,821 4,785,257
Total 798,417 9,980,215 988,742 12,359,269
Capital expense of default risk
b. 38,998 487,474 40,284 503,547
(DRC) **) This risk is only calculated if there are Subsidiaries that have equity and/or commodity exposure
c. Residual risk add-on (RRAO) - - - -
Credit Valuation Adjustment
d. 403,605 5,045,063 412,072 5,150,904
(CVA)
e. Additional Pillar 1 ATMR - - 135,475 1,693,432
Total 1,623,156 20,289,449 1,795,615 22,445,192
*) There is a change in the Market ATMR methodology in 2024, from previously using the Basel II Standard Method (Year 2023) to using the Basel III Standard
Approach starting January 2024
**) This risk is only calculated if there are Subsidiaries that have equity and/or commodity exposure
PT BANK MANDIRI (PERSERO) TBK 1118 1119 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
TABLE 7.2 DISCLOSURE OF MARKET RISK USING AN TABLE 7.3A DISCLOSURE OF INTEREST RATE RISK IN
INTERNAL MODEL (VALUE AT RISK/VAR) - BANK ONLY BANKING BOOK (IRRBB) EXPOSURES - BANK ONLY
(in IDR million) Bank Name : PT. Bank Mandiri (Persero), Tbk (Individual)
Month Report : December 2024
December 31, 2024 December 31, 2023
Types of Currency : Rupiah and Valas
No
Risk VaR VaR VaR VaR End VaR VaR VaR VaR End
Aveage Maximum Minimum Periode Aveage Maximum Minimum Periode
(1) (2) (3) (4) (5) (6) (3) (4) (5) (6) In IDR million ΔEVE ΔNII
Interest Period Dec-24 Dec-23 Dec-24 Dec-23
1 20,675 57,586 6,845 15,803 24,583 47,974 12,661 18,991
Rate Risk
Parallel up 5,121,749 (2,202,450) 1,198,553 121,234
Foreign
2 Exchange 14,272 40,349 1,760 8,948 32,655 85,253 3,356 25,636 Parallel down (4,398,536) 6,127,550 (4,378,629) (3,091,515)
Risk
Steepener (3,294,699) (6,912,287)
3 Option Risk 5,828 14,847 722 845 7,089 26,108 1,115 2,193
Flattener 5,095,363 7,086,259
Total 24,019 58,801 7,571 22,164 37,289 86,076 15,257 33,058
Short rate up 4,947,860 3,367,107
Short rate down (6,509,117) (4,517,455)
Negative Maximum Value (absolute) 6,509,117 6,912,287 4,378,629 3,091,515
Tier 1 capital (for ΔEVE) or Projected
229,932,670 209,724,274 76,058,431 67,392,637
Income (for ΔNII)
Maximum Value divided by Tier 1
Capital (for ΔEVE) or Projected Income 2.83% 3.30% 5.76% 4.59%
(for ΔNII)
PT BANK MANDIRI (PERSERO) TBK 1120 1121 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
TABLE 7.4 DISCLOSURE OF RISK MANAGEMENT TABLE 7.4 DISCLOSURE OF RISK MANAGEMENT
IMPLEMENTATION REPORT FOR IRRBB - BANK ONLY
IMPLEMENTATION REPORT FOR IRRBB - BANK ONLY
Bank Name : PT Bank Mandiri (Persero), Tbk. (Individual) Qualitative Analysis of IRRBB
Position : December 2024
Currency : Rupiah and Valas 5 Modelling assumption used significantly in the Internal Measurement System (IMS) – if any.
The Bank has no modelling assumption that is used significantly in the Internal Measurement System (IMS) because
the Bank’s assumption is different from the modelling assumption used in the IRRBB calculation with a standardised
Qualitative Analysis of IRRBB
method
1 Explanation about how the Bank defines IRRBB for risk measurement and control
6 Explanation about how the Bank hedges the IRRBB (if any), along with the relevant accounting treatment.
The Interest Rate Risk in The Banking Book is a risk due to movements of interest rates in the market that run counter
to the position of the Banking Book, which potentially impacts the capital and rentability (earnings) of the Bank in The Bank makes hedging transactions on the interest rate risk position by considering risk appetite, business strategies,
the current period or the future. and projected future movements of market factors. The Bank does not apply the hedge accounting method in
the hedging transaction accounting. The profit/loss arising from the hedging transaction is recorded in the Bank’s
The Bank uses 2 (two) methods in calculating the IRRBB, namely calculation based on changes in the economic profit/loss statement.
value of equity, or ΔEVE, and calculation based on changes in net interest income, or ΔNII. The simulation of ΔEVE
and ΔNII is performed according to interest rate shock in OJK Circular No. 12/SEOJK.03/2018 dated 21 August 2018. Penjelasan komprehensif mengenai asumsi utama pemodelan dan parametrik yang digunakan dalam menghitung
7
ΔEVE dan ΔNII.
The Bank controls and mitigates interest rate risk using a recomposition of assets and liabilities or a hedging strategy.
The following are the primary assumptions of modelling used to calculate ΔEVE and ΔNII:
2 Explanation about IRRBB strategic management and mitigation a. ΔEVE calculation does not consider a commercial margin in the cash flow and discount on cash flow while
ΔNII calculation considers a commercial margin in the cash flow.
The Bank adopts IRRBB control strategies that are in line with the Banks overall business strategies by considering the
risk appetite and risk tolerance approved by the Board of Directors. b. The material impact of instruments having behavioral options, such as consumer credit, retail deposit, and
NMD on ΔEVE and ΔNII has been factored in using the early prepayment model (for consumer credit),
Meanwhile, in response to changes in the economic value of equity (ΔEVE), the IRRBB mitigation strategies are early redemption method (for termed deposit), and behavior analysis method for NMD. These models will
formulated based on the duration of the positions (average repricing maturity) of assets and liabilities. As of December affect the repricing time of the instruments inside the repricing gap.
31, 2024, Bank Mandiris individual ΔEVE was 2.83%, far below the level set by the Regulator of 15%. The increase
of ΔEVE compared to previous period was driven by the Banks internal strategy in managing assets & liabilities,
specifically in optimizing liquidity.
Periodic calculation of the Banks IRRBB and the explanation about specific actions taken by the Bank to measure Quantitative Analysis
3
sensitivity to IRRBB.
1 Average Repricing Maturity applied to NMD.
To ensure IRRBB is monitored properly, the Bank calculates IRRBB every end-of-month of the reporting period and
reports and publishes the result for every quarter position per the prevailing provisions. The measurement of sensitivity √√ Average Repricing Maturity for IDR Checking Account is 2.01 years (Retail) and 1.08 years (Wholesale)
to IRRBB is in accordance with OJK Circular No. 12/SEOJK.03/2018 dated August 21, 2018: √√ Average Repricing Maturity for USD Checking Account is 1.90 years (Retail) and 1.04 years (Wholesale)
a. IRRBB calculation considers the whole Banking Book position by excluding equity and grouping it according √√ Average Repricing Maturity for IDR Savings Account is 2.36 years (Retail) and 0,94 years (Wholesale)
to currency positions material to the Bank √√ Average Repricing Maturity for USD Savings Account is 2.36 years (Retail) and 0.78 years (Wholesale)
b. ΔEVE does not consider a commercial margin in the cash flow and discount on the cash flow.
2 The longest Repricing maturity applied to NMD.
Explanation about shock scenario for interest rates and stress scenario used by the Bank to estimate changes in
4 The longest repricing maturity for NMD is 6 years.
economic value and earnings.
IRRBB exposures calculation is based on 6 (six) shock scenarios for interest rates :
Estimation of Changes
Scenario Explanation Economic
Earnings
value
Parallel Up Interest rate shock that is parallel up √ √
Parallel Down Interest rate shock that is parallel down √ √
Steep interest rate shock in which short-term interest rates
Steepener √
go down and longterm interest rates go up
Flat interest rate shock in which short-term interest rates go
Flattener √
up and long-term
Short Up Interest rate shock in which short-term interest rates go up √
Interest rate shock in which short-term interest rates go
Short Down √
down
PT BANK MANDIRI (PERSERO) TBK 1122 1123 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
TABLE 7.3B TABLE 7.4 DISCLOSURE OF RISK MANAGEMENT
DISCLOSURE OF INTEREST RATE RISK IN BANKING BOOK IMPLEMENTATION REPORT FOR IRRBB - BANK
(IRRBB) EXPOSURES - BANK CONSOLIDATED WITH CONSOLIDATED
SUBSIDIARIES
Bank Name : PT Bank Mandiri (Persero), Tbk. (Consolidated) Bank Name : PT Bank Mandiri (Persero), Tbk. (Consolidated)
Position : December 2024 Position : December 2024
Currency : Rupiah and Foreign Exchange Currency : Rupiah and Foreign Exchange
Qualitative Analysis
In IDR million ΔEVE ΔNII
1 Explanation about how the Bank defines IRRBB for risk measurement and control
Period Dec-24 Dec-23 Dec-24 Dec-23
The Interest Rate Risk in The Banking Book is a risk due to movements of interest rates in the market that run counter
Parallel up (2,195,951) (9,441,540) 2,241,388 (217,679) to the position of the Banking Book, which potentially impacts the capital and rentability (earnings) of the Bank in
the current period or the future.
Parallel down 2,873,801 14,395,450 (4,977,851) (3,335,916)
The Bank uses 2 (two) methods in calculating the IRRBB, namely calculation based on changes in the economic
Steepener (4,026,409) (8,288,576) value of equity, or ΔEVE, and calculation based on changes in net interest income, or ΔNII. The simulation of ΔEVE
and ΔNII is performed according to interest rate shock in OJK Circular No. 12/SEOJK.03/2018 dated 21 August 2018.
Flattener 3,701,361 (6,725,141)
The Bank controls and mitigates interest rate risk using a recomposition of assets and liabilities or a hedging strategy.
Short rate up 2,144,005 340,892 2 Explanation about IRRBB strategic management and mitigation
Short rate down (3,812,637) (1,635,207) The Bank adopts IRRBB control strategies that are in line with the Bank’s overall business strategies by considering
the risk appetite and risk tolerance approved by the Board of Directors.
Negative Maximum Value (absolute) 4,026,209 9,441,540 4,977,851 3,335,916
Meanwhile, in response to changes in the economic value of equity (ΔEVE), the IRRBB mitigation strategies are
Maximum Value divided by Tier 1 Capital
286,910,930 258,956,049 106,053,000 95,178,000 formulated based on the duration of the positions (average repricing maturity) of assets and liabilities. As of December
(for ΔEVE) or Projected Income (for ΔNII)
31, 2024, Bank Mandiri’s individual ΔEVE was 1.40%, far below the level set by the Regulator of 15%.
Maximum Value divided by Tier 1 Capital 3 Periodic calculation of the Bank’s IRRBB and the explanation about specific actions taken by the Bank to measure
1.40% 3.65% 4.69% 3.50% 3
(for ΔEVE) or Projected Income (for ΔNII) sensitivity to IRRBB.
To ensure IRRBB is monitored properly, the Bank calculates IRRBB every end-of-month of the reporting period and
reports and publishes the result for every quarter position per the prevailing provisions. The measurement of sensitivity
to IRRBB is in accordance with OJK Circular No. 12/SEOJK.03/2018 dated August 21, 2018:
a. IRRBB calculation considers the whole Banking Book position by excluding equity and grouping it according
to currency positions material to the Bank
b. ΔEVE does not consider a commercial margin in the cash flow and discount on the cash flow.
PT BANK MANDIRI (PERSERO) TBK 1124 1125 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
TABLE 7.4 TABLE 7.4
DISCLOSURE OF RISK MANAGEMENT IMPLEMENTATION REPORT FOR IRRBB DISCLOSURE OF RISK MANAGEMENT IMPLEMENTATION REPORT FOR IRRBB
(INTEREST RATE RISK IN THE BANKING BOOK) (INTEREST RATE RISK IN THE BANKING BOOK)
Qualitative Analysis Quantitative Analysis
Explanation about shock scenario for interest rates and stress scenario used by the Bank to estimate changes in 1 Average repricing maturity applied to NMD.
4
economic value and earnings.
√√ Average Repricing Maturity for IDR Checking Account is 2.01 years (Retail) and 1.08 years (Wholesale).
√√ Average Repricing Maturity for USD Checking Account is 1.90 years (Retail) and 1.04 years (Wholesale).
IRRBB exposures calculation is based on 6 (six) shock scenarios for interest rates: √√ Average Repricing Maturity for IDR Savings Account is 2.36 years (Retail) and 0.94 years (Wholesale).
Estimation of Changes √√ Average Repricing Maturity for USD Savings Account is 2.36 years (Retail) and 0.78 years (Wholesale).
Scenario Explanation 2 The longest Repricing maturity applied to NMD.
Economic
Earnings
value The longest repricing maturity for NMD is 6 years.
Parallel Up Interest rate shock that is parallel up √ √
Parallel Down Interest rate shock that is parallel down √ √
Steep interest rate shock in which short-term interest rates
Steepener √
go down and longterm interest rates go up
Flat interest rate shock in which short-term interest rates go
Flattener √
up and long-term interest rates go down
Short Up Interest rate shock in which short-term interest rates go up √
Interest rate shock in which short-term interest rates go
Short Down √
down
5 Modelling assumption used significantly in the Internal Measurement System (IMS) – if any.
The Bank has no modelling assumption that is used significantly in the Internal Measurement System (IMS) because
the Bank’s assumption is different from the modelling assumption used in the IRRBB calculation with a standardised
method
6 Explanation about how the Bank hedges the IRRBB (if any), along with the relevant accounting treatment.
The Bank makes hedging transactions on the interest rate risk position by considering risk appetite, business strategies,
and projected future movements of market factors. The Bank does not apply the hedge accounting method in
the hedging transaction accounting. The profit/loss arising from the hedging transaction is recorded in the Bank’s
profit/loss statement.
Comprehensive explanation about the primary assumptions of modelling and the parameters used to calculate
7
ΔEVE and ΔNII.
Comprehensive explanation about the primary assumptions of modelling and the parameters used to calculate
ΔEVE and ΔNII :
a. ΔEVE calculation does not consider a commercial margin in the cash flow and discount on cash flow while
ΔNII calculation considers a commercial margin in the cash flow.
b. The material impact of instruments having behavioral options, such as consumer credit, retail deposit, and
NMD on ΔEVE and ΔNII has been factored in using the early prepayment model (for consumer credit),
early redemption method (for termed deposit), and behavior analysis method for NMD. These models will
affect the repricing time of the instruments inside the repricing gap.
PT BANK MANDIRI (PERSERO) TBK 1126 1127 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
TABLE OF DISCLOSURE OF LIQUIDITY Table of Disclosure of Liquidity Coverage Ratio
COVERAGE RATIO
Bank Name : PT. Bank Mandiri (Persero), Tbk
Report Position : Triwulan IV 2024
(in IDR million)
INDIVIDUAL CONSOLIDATED
Reporting Date Position Previous Reporting Date Positio Reporting Date Position Previous Reporting Date Position
The outstanding HQLA value HQLA value
value of after haircut after haircut or The outstanding
HQLA value after HQLA value after
obligations and or outstanding outstanding value of obligations
The outstanding haircut or outstanding haircut or outstanding
commitments/ liabilities and liabilities and and commitments/ The outstanding
No Component value of liabilities and liabilities and
contractual commitments commitments contractual invoice value of obligations
obligations and commitments multiplied commitments multiplied
invoice value The multiplied by multiplied by value The outstanding and commitments/
commitments/ by the run-off rate or by the runoff rate or
outstanding value the run-off rate the runoff rate value of obligations contractual invoice
contractual Contractual invoice Contractual invoice
of obligations and or Contractual or Contractual and commitments/ value
invoice value value times the inflow value times the inflow
commitments/ invoice value invoice value contractual invoice
rate rate
contractual times the inflow times the inflow value
invoice value rate rate
The number of
data points used in
1 63 days 65 days 63 days 65 days
the calculation of
the LCR
HIGH QUALITY LIQUID ASSET (HQLA)
Total High Quality
2 Liquid Asset 290,756,674 283,768,397 393,527,542 384,199,307
(HQLA)
CASH OUTFLOWS
Deposits from
individual
customers and
funding originating
3 497,964,534 34,965,967 490,080,252 35,034,928 665,254,229 49,645,233 654,932,486 49,527,774
from
Micro and Small
Business customers
consisted of:
a. Deposits/
296,609,737 14,830,487 279,461,946 13,973,097 337,603,790 16,880,189 319,309,499 15,965,475
Stable Funding
b. Deposits/Less
201,354,797 20,135,480 210,618,305 21,061,831 327,650,439 32,765,044 335,622,987 33,562,299
Stable Funding
Funding originating
from corporate
4 702,370,583 218,345,551 667,303,633 208,822,246 862,953,294 276,546,781 820,711,672 264,870,408
customers
consisted of :
PT BANK MANDIRI (PERSERO) TBK 1128 1129 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
Table of Disclosure of Liquidity Coverage Ratio Table of Disclosure of Liquidity Coverage Ratio
(in IDR million)
INDIVIDUAL CONSOLIDATED
Reporting Date Position Previous Reporting Date Positio Reporting Date Position Previous Reporting Date Position
The outstanding HQLA value HQLA value
value of after haircut after haircut or The outstanding
HQLA value after HQLA value after
obligations and or outstanding outstanding value of obligations
The outstanding haircut or outstanding haircut or outstanding
commitments/ liabilities and liabilities and and commitments/ The outstanding
No Component value of liabilities and liabilities and
contractual commitments commitments contractual invoice value of obligations
obligations and commitments multiplied commitments multiplied
invoice value The multiplied by multiplied by value The outstanding and commitments/
commitments/ by the run-off rate or by the runoff rate or
outstanding value the run-off rate the runoff rate value of obligations contractual invoice
contractual Contractual invoice Contractual invoice
of obligations and or Contractual or Contractual and commitments/ value
invoice value value times the inflow value times the inflow
commitments/ invoice value invoice value contractual invoice
rate rate
contractual times the inflow times the inflow value
invoice value rate rate
a. Operational
531,670,870 125,904,567 504,403,507 119,369,172 614,535,642 145,860,279 578,932,906 137,266,875
savings
b. Non-
Operational
deposits
and/or other
170,699,713 92,440,984 162,900,126 89,453,074 247,282,743 129,551,593 240,641,217 126,465,984
liabilities
of a non-
Operational
nature
c. Securities in
the form of
debt securities
issued - - - - 1,134,909 1,134,909 1,137,549 1,137,549
by banks
(unsecured
debt)
Funding secured
5. by collateral - - 628,142 652,955
(secured funding)
Other cash
outflows
6. (additional 421,780,096 161,090,124 402,550,309 152,426,371 434,370,680 170,780,163 415,917,823 162,465,241
requirement),
consisted of:
a. cash outflows
from derivative 149,598,397 149,598,397 141,251,937 141,251,937 149,598,397 149,598,397 141,262,063 141,262,063
transactions
PT BANK MANDIRI (PERSERO) TBK 1130 1131 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
Table of Disclosure of Liquidity Coverage Ratio Table of Disclosure of Liquidity Coverage Ratio
(in IDR million)
INDIVIDUAL CONSOLIDATED
Reporting Date Position Previous Reporting Date Positio Reporting Date Position Previous Reporting Date Position
The outstanding HQLA value HQLA value
value of after haircut after haircut or The outstanding
HQLA value after HQLA value after
obligations and or outstanding outstanding value of obligations
The outstanding haircut or outstanding haircut or outstanding
commitments/ liabilities and liabilities and and commitments/ The outstanding
No Component value of liabilities and liabilities and
contractual commitments commitments contractual invoice value of obligations
obligations and commitments multiplied commitments multiplied
invoice value The multiplied by multiplied by value The outstanding and commitments/
commitments/ by the run-off rate or by the runoff rate or
outstanding value the run-off rate the runoff rate value of obligations contractual invoice
contractual Contractual invoice Contractual invoice
of obligations and or Contractual or Contractual and commitments/ value
invoice value value times the inflow value times the inflow
commitments/ invoice value invoice value contractual invoice
rate rate
contractual times the inflow times the inflow value
invoice value rate rate
b. cash outflows
for increased
- - - - - - - -
liquidity
requirements
c. ash outflows
on loss of - - - - - - - -
funding
d. Cash outflows
on withdrawal
of committed
25,391,309 4,518,273 25,833,808 4,441,831 26,201,541 4,599,207 26,793,742 4,541,076
credit facilities
and liquidity
facilities
e. cash outflows
for other
contractual
obligations - - - - - 163,572 - 8,333
related to
distribution of
funds
f. cash outflows
for other
contingent 246,790,389 6,973,454 235,464,564 6,732,603 249,197,420 7,045,665 238,016,880 6,808,631
financing
obligations
g. other
contractual - - - - 9,373,322 9,373,322 9,845,138 9,845,138
cash outflows
PT BANK MANDIRI (PERSERO) TBK 1132 1133 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
Table of Disclosure of Liquidity Coverage Ratio Table of Disclosure of Liquidity Coverage Ratio
(in IDR million)
INDIVIDUAL CONSOLIDATED
Reporting Date Position Previous Reporting Date Positio Reporting Date Position Previous Reporting Date Position
The outstanding HQLA value HQLA value
value of after haircut after haircut or The outstanding
HQLA value after HQLA value after
obligations and or outstanding outstanding value of obligations
The outstanding haircut or outstanding haircut or outstanding
commitments/ liabilities and liabilities and and commitments/ The outstanding
No Component value of liabilities and liabilities and
contractual commitments commitments contractual invoice value of obligations
obligations and commitments multiplied commitments multiplied
invoice value The multiplied by multiplied by value The outstanding and commitments/
commitments/ by the run-off rate or by the runoff rate or
outstanding value the run-off rate the runoff rate value of obligations contractual invoice
contractual Contractual invoice Contractual invoice
of obligations and or Contractual or Contractual and commitments/ value
invoice value value times the inflow value times the inflow
commitments/ invoice value invoice value contractual invoice
rate rate
contractual times the inflow times the inflow value
invoice value rate rate
7. CASH OUTFLOWS 414,401,641 396,283,545 497,600,320 477,516,378
CASH INFLOWS
Secured lending
8. 3,448,899 - 1,220,805 - 4,014,168 284,010 1,632,772 208,991
collateral
Claims
originating from
counterparties
were current
(inflows from
fully performing
9. 81,346,984 55,788,384 80,449,535 60,228,539 99,479,764 67,723,001 96,884,161 70,291,989
exposures) from
counterparties
were current
(inflows from
fully performing
exposures)
10. Other cash inflows 149,752,625 149,752,625 141,395,449 141,395,449 149,825,601 149,789,113 141,472,870 141,439,924
TOTAL CASH
11. 234,548,508 205,541,009 223,065,790 201,623,989 253,319,534 217,796,124 239,989,802 211,940,904
INFLOWS
TOTAL ADJUSTED VALUE1 TOTAL ADJUSTED VALUE1 TOTAL ADJUSTED VALUE1 TOTAL ADJUSTED VALUE1
12. TOTAL HQLA 290,756,674 283,768,397 393,527,542 384,199,307
TOTAL NET CASH
13. 208,860,632 194,659,556 279,804,196 265,575,474
OUTFLOWS
14. LCR (%) 139.21% 145.78% 140.64% 144.67%
Remarks :
1) Adjusted value is calculated by the imposition of haircut, run-off rate, and inflow rate as well as the maximum limit of HQLA components, such as the maximum
limit of HQLA Level 2B and HQLA Level 2 and the maximum limit of cash inflows that can be calculated in the LCR.
The above Liquidity Coverage Ratio calculation is made based on POJK No. 42/POJK.03/2015 concerning Obligations to Fulfill the Liquidity Coverage Ratio for
Commercial Banks which is refined by OJK Regulation No. 19 of 2024 concerning Amendments to POJK No. 42 / POJK.03 /2015 concerning the Obligation to
Fulfill the Liquidity Coverage Ratio for Commercial Banks and POJK No. 32/POJK.03/2016 concerning Amendments to Financial Services Authority Regulation
No. 6/POJK.03/2015 concerning Transparency and Publication of Bank Reports and presented in accordance with OJK SE No. 09/SEOJK.03/2020 concerning
Transparency and Publication of Conventional Commercial Bank Reports.
PT BANK MANDIRI (PERSERO) TBK 1134 1135 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
NET STABLE FUNDING RATIO (NSFR)
REPORT - INDIVIDUAL NET STABLE FUNDING RATIO (NSFR) REPORT - INDIVIDUAL
Bank Name : PT. Bank Mandiri (Persero), Tbk (Individual)
Month Report : December 2024
Previous Reporting Date Position (September/2024) Previous Reporting Date Position (December/2024)
Carrying Value Based on Remaining Period Carrying Value Based on Remaining Period No. Ref. from
ASF Component (In Million IDR) (In Million IDR) working paper
Weighted Weighted
Without a NSFR
≥ 6 months Total Value Without a ≥ 6 months Total Value
period of < 6 months ≥ 1 Year < 6 months ≥ 1 Year
- < 1 Year period of time - < 1 Year
time
1 Capital : 244,551,696 - - 13,481,148 258,032,844 255,135,875 - - 14,152,400 269,288,275
Capital according
to Minimum Capital 1.1
2 244,551,696 - - 13,481,148 258,032,844 255,135,875 - - 14,152,400 269,288,275
Adequacy Requirement 1.2
FSA Regulation
3 Other capital instruments - - - - - - - - - - 1,3
Deposits originating from
individual customers and 2
4 439,068,613 117,152,942 2,329,765 367,462 517,686,190 453,116,477 119,608,463 1,633,386 365,255 532,876,885
funding from micro and 3
small business customers:
Stable deposits and 2.1
5 288,214,457 4,146,577 89,752 6,338 277,834,586 307,714,563 4,002,585 65,597 10,615 296,204,224
funding 3.1
Less stable Deposits and 2.2
6 150,854,156 113,006,365 2,240,013 361,124 239,851,604 145,401,914 115,605,877 1,567,789 354,639 236,672,661
funding 3.2
Funding originating from
7 604,656,967 241,963,331 35,354,719 67,345,920 427,973,702 622,774,494 258,085,137 18,608,556 93,993,124 451,991,775 4
corporate customers:
8 Operational savings 535,265,060 - - - 267,632,530 571,776,911 - - - 285,888,456 4,1
Other funding comes from
9 69,391,908 241,963,331 35,354,719 67,345,920 160,341,173 50,997,583 258,085,137 18,608,556 93,993,124 166,103,319 4,2
corporate customers
Liabilities that have
10 - 10,502,361 28,100 252,903 - - 8,881,793 30,962 248,967 - 5
interdependent asset pairs
11 Liabilities and other equity 37,180,979 - - - 605 34,246,177 - - - 1,062 6
12 NSFR derivative liability - - - 6,1
Equity and other liabilities
that were not included
13 in the above categories 37,180,979 - - - 605 34,246,177 - - - 1,062 6.2 until 6.5
Minimum Capital
Adequacy Requirement
14 Total ASF 1,203,693,341 1,254,597,068 7
Total HQLA in the
15 framework of calculating 43,227,123 43,627,574 1
the NSFR
PT BANK MANDIRI (PERSERO) TBK 1136 1137 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
NET STABLE FUNDING RATIO (NSFR) REPORT - INDIVIDUAL NET STABLE FUNDING RATIO (NSFR) REPORT - INDIVIDUAL
Previous Reporting Date Position (September/2024) Previous Reporting Date Position (December/2024)
Carrying Value Based on Remaining Period Carrying Value Based on Remaining Period No. Ref. from
ASF Component (In Million IDR) (In Million IDR) working paper
Weighted Weighted
Without a NSFR
≥ 6 months Total Value Without a ≥ 6 months Total Value
period of < 6 months ≥ 1 Year < 6 months ≥ 1 Year
- < 1 Year period of time - < 1 Year
time
Deposits with other
16 financial institutions for 44,781,749 - - - 22,390,874 45,307,695 - - - 22,653,848 2
Operational purposes
Loans classified as
Current and Special
17 - 197,101,705 148,482,557 904,880,582 928,550,737 - 230,198,556 165,824,261 946,424,838 985,167,508 3
Mention (performing) and
marketable securities
To financial institutions
18 guaranteed by HQLA - 2,182,544 - - 218,254 - 7,166,266 - - 716,627 3.1.1
Level 1
To financial institutions that
are not guaranteed with
3.1.2
19 Level 1 HQLA and loans to - 23,581,770 9,821,911 84,694,098 93,142,319 - 28,417,406 11,953,487 95,217,398 105,456,753
3.1.3
financial institutions without
collateral
To non-financial
corporations, retail
customers and micro and
small business customers,
3.1.4.2
the central government,
20 - 133,934,044 99,507,853 665,062,614 682,024,171 - 160,029,284 110,511,044 685,381,230 717,844,210 3.1.5
governments of other
3.1.6
countries, Bank Indonesia,
central banks of other
countries and public sector
entities, which include:
Meet the qualifications to
receive a risk weight of 35%
21 or less, according to the - 36,754,618 35,535,556 84,769,811 91,245,464 - 29,798,316 43,154,123 93,787,947 97,438,385 3.1.4.1
FSA Circular Letter RWA for
Credit Risk
Residential mortgage-
backed loans that are not
22 - 34,716 168,560 53,445,922 45,530,672 - 51,558 165,211 55,129,667 46,968,601 3.1.7.2
being guaranteed, which
include:
Meet the qualifications to
get a risk weight of 35%
23 or less, according to the - 270 958 67,021 44,177 - 810 3,569 87,173 58,852 3.1.7.1
FSA Circular Letter RWA for
Credit Risk
PT BANK MANDIRI (PERSERO) TBK 1138 1139 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
NET STABLE FUNDING RATIO (NSFR) REPORT - INDIVIDUAL NET STABLE FUNDING RATIO (NSFR) REPORT - INDIVIDUAL
Previous Reporting Date Position (September/2024) Previous Reporting Date Position (December/2024)
Carrying Value Based on Remaining Period Carrying Value Based on Remaining Period No. Ref. from
ASF Component (In Million IDR) (In Million IDR) working paper
Weighted Weighted
Without a NSFR
≥ 6 months Total Value Without a ≥ 6 months Total Value
period of < 6 months ≥ 1 Year < 6 months ≥ 1 Year
- < 1 Year period of time - < 1 Year
time
Securities categorized as
Current and Substandard
(performing) that are
not being pledged as
24 collateral, have not - 613,744 3,447,720 16,841,115 16,345,679 - 4,734,916 36,827 16,821,423 16,684,081 3.2
defaulted on, and are
not included as HQLA,
including shares traded on
the exchange
Assets that have liabilities
25 that are dependent on - 10,502,361 28,100 252,903 - - 8,881,793 30,962 248,967 - 4
each other
26 Other assets: - 5,960,680 228,420 115,221,391 121,410,492 - 8,078,927 993,282 96,937,244 106,009,453 5
Physical commodities that
27 - - - - 5.1
are traded, including gold
Cash, securities and other
assets recorded as initial
margin for derivative
28 contracts and cash or - - - - - - - - 5.2
other assets submitted as
default funds to the central
counterparty (CCP)
29 NSFR derivative assets - - 5,557,761 5,557,761 - - 7,592,056 7,592,056 5.3
NSFR of derivative payable
30 before deduction with - - - - - - - - 5.4
variation margin
All other assets that are
31 not included in the above - 402,919 228,420 115,221,391 115,852,730 - 486,871 993,282 96,937,244 98,417,397 5.5 until 5.12
categories
32 Administrative Account - - 405,635,112 7,380,439 - - 438,198,813 8,103,526 12
33 Total RSF 1,122,959,665 1,165,561,909 13
Net Stable Funding Ratio
34 107.19% 107.60% 14
(%)
PT BANK MANDIRI (PERSERO) TBK 1140 1141 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
NSFR QUALITATIVE ANALYSIS REPORT – INDIVIDUAL NSFR QUALITATIVE ANALYSIS REPORT – CONSOLIDATED
Bank Name : PT. Bank Mandiri (Persero), Tbk (Individual) Bank Name : PT. Bank Mandiri (Persero), Tbk (Consolidated)
Month Report : December 2024 Month Report : December 2024
Analysis Analysis
1. Bank Mandiri’s Consolidated Net Stable Funding Ratio (NSFR) as of December 31, 2024 was 107.60%, 1. Bank Mandiri’s Consolidated Net Stable Funding Ratio (NSFR) as of December 31, 2024 was 109.18%
up 0.41% from the previous report position on September 30, 2024 which was 107.19%. Some of the up 0.45% from the previous report position on September 30, 2024 which was 108.73%. Some of the
factors for this increase were as followed: factors for this increase were as followed:
a. The increase in ASF mainly came from (i) deposits from individual customers, micro and small a. The increase in ASF mainly came from (i) deposits from individual customers, micro and small
businesses increased by IDR 24.02 trillion; (ii) Deposits from corporate customers increased by businesses increased by IDR 29.30 trillion; (ii) Deposits from corporate customers increased by
IDR 15.19 trillion; (iii) Capital (Tier 1 and 2) increased by IDR 11.26 trillions IDR 24.17 trillion; (iii) Capital (Tier 1 and 2) increased by IDR 13.67 trillions
b. The increase in RSF mainly came from (i) Loans to individuals, micro and small businesses and b. The increase in RSF mainly came from (i) Loans to individuals, micro and small businesses and
non-financial companies, increased by IDR 43.47 trillion; (ii) Credit/placements with financial non-financial companies, increased by IDR 53.02 trillion; (ii) Credit/placements with financial
institutions increased by IDR13.08 trillion. institutions increased by IDR13.16 trillion; and (iii) Non-HQLA securities increased by Rp 1.26 T.
2. The composition of ASF is dominated by deposits from individual customers, micro and small 2. The composition of ASF is dominated by deposits from individual customers, micro and small
businesses of 42.49% and deposits from corporate customers of 36.04%. businesses of 43.37% and deposits from corporate customers of 35.83%.
3. The composition of RSF is dominated by credit 73.98%. 3. The composition of RSF is dominated by credit 77.29%.
4. There was an exposure to interdependent assets and liabilities amounting to IDR 9.16 trillion in the 4. There was an exposure to interdependent assets and liabilities amounting to IDR 9.16 trillion in the
form of acceptances and liabilities. form of acceptances and liabilities
PT BANK MANDIRI (PERSERO) TBK 1142 1143 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
NET STABLE FUNDING RATIO (NSFR)
REPORT - CONSOLIDATED NET STABLE FUNDING RATIO (NSFR) REPORT - CONSOLIDATED
Bank Name : PT. Bank Mandiri (Persero), Tbk (Consolidated)
Month Report : December 2024
Previous Reporting Date Position (September/2024) Previous Reporting Date Position (December/2024)
Carrying Value Based on Remaining Period Carrying Value Based on Remaining Period No. Ref. from
ASF Component (In Million IDR) (In Million IDR) working paper
Weighted Weighted
Without a NSFR
≥ 6 months Total Value Without a ≥ 6 months Total Value
period of < 6 months ≥ 1 Year < 6 months ≥ 1 Year
- < 1 Year period of time¹ - < 1 Year
time
1 Capital : 294,000,611 - - 16,340,497 310,341,108 306,970,318 - - 17,041,230 324,011,548
Capital according
to Minimum Capital 1.1
2 294,000,611 - - 16,340,497 310,341,108 306,970,318 - - 17,041,230 324,011,548
Adequacy Requirement 1.2
FSA Regulation
3 Other capital instruments - - - - - - - - - - 1,3
Deposits originating from
individual customers and 2
4 563,473,105 159,317,289 5,762,811 371,408 672,168,603 585,204,979 164,051,101 4,490,550 372,289 696,340,627
funding from micro and 3
small business customers:
Stable deposits and 2.1
5 310,288,307 11,345,625 352,277 8,096 305,894,994 332,221,822 19,344,436 361,175 12,303 334,343,364
funding 3.1
Less stable Deposits and 2.2
6 253,184,798 147,971,664 5,410,535 363,312 366,273,609 252,983,157 144,706,665 4,129,375 359,985 361,997,263
funding 3.2
Funding originating from
7 679,047,476 357,851,373 49,047,593 96,445,822 546,049,303 700,256,682 386,312,945 32,992,044 124,656,405 575,344,329 4
corporate customers:
8 Operational savings 605,400,895 - - - 302,700,447 644,211,522 - - - 322,105,761 4,1
Other funding comes from
9 73,646,581 357,851,373 49,047,593 96,445,822 243,348,856 56,045,160 386,312,945 32,992,044 124,656,405 253,238,568 4,2
corporate customers
Liabilities that have
10 interdependent asset - 10,502,361 28,100 252,903 - - 8,881,793 30,962 248,967 - 5
pairs
Liabilities and other
11 38,320,709 12,778,572 1,700,000 11,396,738 12,247,343 35,348,367 25,869,621 - 9,893,557 9,894,618 6
equity:
12 NSFR derivative liability - - - - - - 6,1
Equity and other liabilities
that were not included
13 in the above categories 38,320,709 12,778,572 1,700,000 11,396,738 12,247,343 35,348,367 25,869,621 - 9,893,557 9,894,618 6.2 until 6.5
Minimum Capital
Adequacy Requirement
14 Total ASF 1,540,806,357 1,605,591,123 7
PT BANK MANDIRI (PERSERO) TBK 1144 1145 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
NET STABLE FUNDING RATIO (NSFR) REPORT - CONSOLIDATED NET STABLE FUNDING RATIO (NSFR) REPORT - CONSOLIDATED
Previous Reporting Date Position (September/2024) Previous Reporting Date Position (December/2024)
Carrying Value Based on Remaining Period Carrying Value Based on Remaining Period No. Ref. from
ASF Component (In Million IDR) (In Million IDR) working paper
Weighted Weighted
Without a NSFR
≥ 6 months Total Value Without a ≥ 6 months Total Value
period of < 6 months ≥ 1 Year < 6 months ≥ 1 Year
- < 1 Year period of time¹ - < 1 Year
time
Total HQLA in the
15 framework of calculating 47.146.929 47.830.953 1
the NSFR
Deposits with other
16 financial institutions for 47.054.324 2.212.143 - - 24.633.233 47.881.290 1.725.198 - - 24.803.244 2
Operational purposes
Loans classified as
Current and Special
17 - 235.900.342 165.800.825 1.206.329.283 1.198.807.472 - 265.501.068 182.456.497 1.261.179.113 1.266.065.230 3
Mention (performing) and
marketable securities
to financial institutions
18 guaranteed by HQLA - 3.992.442 4.953 5.933 407.654 - 7.166.266 5.008 - 719.130 3.1.1
Level 1
to financial institutions that
are not guaranteed with
3.1.2
19 Level 1 HQLA and loans - 26.563.639 9.943.501 86.685.786 95.642.083 - 32.648.613 12.131.025 97.353.949 108.316.754
3.1.3
to financial institutions
without collateral
to non-financial
corporations, retail
customers and micro and
small business customers,
the central government, 3.1.4.2
20 governments of other - 160.298.097 110.964.783 892.719.019 892.039.812 - 183.977.807 122.956.714 921.791.703 936.351.518 3.1.5
countries, Bank Indonesia, 3.1.6
central banks of other
countries and public
sector entities, which
include:
meet the qualifications
to receive a risk weight
21 of 35% or less, according - 42.604.543 40.841.679 103.188.984 111.579.712 - 34.237.840 46.792.698 112.739.007 116.626.095 3.1.4.1
to the FSA Circular Letter
RWA for Credit Risk
Residential mortgage-
backed loans that are not
22 - 49.082 211.538 58.398.058 49.768.659 - 67.075 207.433 60.418.511 51.492.989 3.1.7.2
being guaranteed, which
include:
meet the qualifications to
get a risk weight of 35% or
23 less, according to the FSA - 32.711 121.722 46.378.400 30.223.177 - 37.246 122.937 49.346.750 32.155.479 3.1.7.1
Circular Letter RWA for
Credit Risk
PT BANK MANDIRI (PERSERO) TBK 1146 1147 ANNUAL REPORT 2024
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CORPORATE GOVERNANCE
NET STABLE FUNDING RATIO (NSFR) REPORT - CONSOLIDATED NET STABLE FUNDING RATIO (NSFR) REPORT - CONSOLIDATED
Previous Reporting Date Position (September/2024) Previous Reporting Date Position (December/2024)
Carrying Value Based on Remaining Period Carrying Value Based on Remaining Period No. Ref. from
ASF Component (In Million IDR) (In Million IDR) working paper
Weighted Weighted
Without a NSFR
≥ 6 months Total Value Without a ≥ 6 months Total Value
period of < 6 months ≥ 1 Year < 6 months ≥ 1 Year
- < 1 Year period of time¹ - < 1 Year
time
Securities categorized as
Current and Substandard
(performing) that are
not being pledged as
24 collateral, have not - 2,359,829 3,712,649 18,953,103 19,146,377 - 7,366,222 240,683 19,529,192 20,403,265 3,2
defaulted on, and are
not included as HQLA,
including shares traded
on the exchange
Assets that have liabilities
25 that are dependent on - 10,502,361 28,100 252,903 - - 8,881,793 30,962 248,967 - 4
each other
26 Other assets: 12,353,910 6,484,013 338,948 119,910,030 139,079,352 11,279,155 8,800,279 1,122,713 102,536,002 123,731,126 5
Physical commodities that
27 - - - - 5,1
are traded, including gold
Cash, securities and other
assets recorded as initial
margin for derivative
contracts and cash or
28 - - - - - - - - 5,2
other assets submitted
as default funds to the
central counterparty
(CCP)
29 NSFR derivative assets - - 5,565,915 5,565,915 - - 7,637,064 7,637,064 5,3
NSFR of derivative
payable before
30 - - - - - - - - 5,4
deduction with variation
margin
All other assets that are
31 not included in the above 12,353,910 918,098 338,948 119,910,030 133,513,436 11,279,155 1,163,216 1,122,713 102,536,002 116,094,063 5.5 until 5.12
categories
32 Administrative Account - - 408,570,194 7,483,586 - - 440,984,506 8,201,996 12
33 Total RSF - - - 1,417,150,572 - - - 1,470,632,549 13
Net Stable Funding Ratio
34 108.73% 109.18% 14
(%)
PT BANK MANDIRI (PERSERO) TBK 1148 1149 ANNUAL REPORT 2024
Page 297
Bank Mandiri remains
committed to becoming
a Sustainability Champion
by executing strategic
initiatives across three
pillars of sustainability
with discipline and
collaboration. The Bank
adopts impact-driven
practices, leverages
sustainability as a
competitive advantage,
aligns with global best
practices, and builds a
resilient business model to
adapt to climate change.
These efforts support
Indonesia’s Net Zero
Emissions (NZE) target by
2060 or sooner.
ESG
IMPLEMENTATION
REPORT
Page 298
ESG IMPLEMENTATION REPORT
ESG PRACTICES SUSTAINABILITY
IN BANK MANDIRI STRATEGY
As part of its long-term efforts, Bank Mandiri To realize this vision, Bank Mandiri has developed
has outlined its 2025–2029 sustainability an ESG Framework comprising three main pillars
Bank Mandiri demonstrates its commitment to ESG strategy, anchored by the aspiration and eight strategic initiatives to be implemented
to “Become Indonesia’s Sustainability during the 2025–2029 period. This framework is
implementation by executing structured strategic Champion for a Better Future.” This designed to integrate sustainability into every
programs based on three key sustainability pillars: aspiration is embodied in three major
goals: Leading Indonesia’s Transition to
aspect of Bank Mandiri’s operations and business
activities, delivering significant impacts for the
Sustainable Banking, Sustainable Operation, and a Low Carbon Economy, Achieving Net environment, society, and the national economy.
Zero Emission (NZE) in Operations by 2030,
Sustainability Beyond Banking. To ensure the success and Catalyzing Multiple Growth for Social
of these pillars, Bank Mandiri consistently implements Impact to Achieve SDGs.
eight focused strategic initiatives designed to achieve
sustainability goals.
Bank Mandiri believes that sustainable finance is essential
to fostering a fair, low-carbon economic ecosystem
that supports high-quality, sustainable economic growth
while delivering positive impacts across all segments
of society. To achieve this, Bank Mandiri positions itself
as a partner to the government and a catalyst for
change. Leveraging its extensive network and expertise
in optimizing the wholesale banking value chain, its core
focus, Bank Mandiri has consistently delivered above-
average performance compared to the banking industry
in recent years.
PT BANK MANDIRI (PERSERO) TBK 1152 1153 ANNUAL REPORT 2024
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ESG IMPLEMENTATION REPORT
SUSTAINABILITY STRATEGY SUSTAINABILITY
STRATEGY PILLARS
Bank Mandiri’s sustainability strategy is founded on three key pillars: Sustainable Banking, Sustainable
BECOMING INDONESIA’S SUSTAINABILITY CHAMPION Operation, and Sustainability Beyond Banking, reflecting a holistic approach to integrating Environmental,
VISION FOR A BETTER FUTURE Social, and Governance (ESG) principles into the Bank’s business and operational activities.
SUSTAINABLE SUSTAINABLE SUSTAINABILITY
SUSTAINABLE SUSTAINABLE SUSTAINABILITY
BANKING OPERATION BEYOND BANKING
BANKING OPERATION BEYOND BANKING
PILLAR
The first pillar emphasizes In the second pillar, Bank
In the third pillar, Bank
Bank Mandiri’s focus on Mandiri is committed to
Mandiri expands its
conducting sustainable supporting its sustainability
Lead Indonesia’s Transition Net Zero Emission (NZE)
Catalyzing Multiple sustainability commitment
Growth for Social Impact business by committing to targets by achieving
to Low Carbon Economy in Operations by 2030 by enhancing activities
to Achieve SDGs lead Indonesia’s transition carbon neutrality in its
COMMITMENT beyond its core banking
to a low-carbon economy. operations by 2030, aligning
operations, particularly in
This commitment is with the aspiration of Net
the social domain. These
reflected in the integration Zero Emissions (NZE). This
efforts aim to uplift local
of ESG principles across commitment is realized by
economies through various
all of the Bank’s business integrating ESG principles
empowerment programs
activities, encompassing risk throughout all operational
involving communities and
management as well as the activities, including raising
local stakeholders. Through
development of sustainable awareness, implementing
these initiatives, Bank
financial products and environmentally friendly
Mandiri is determined to
services. In addition, Bank practices, applying
drive diverse forms of growth
Mandiri consistently serves technologies that ensure
that deliver meaningful
as a collaborative partner customer data protection,
social impact, thereby
for stakeholders in shaping and managing human
supporting the Sustainable
sustainability-related policies resources with a focus on
1. Integrating ESG 4. Leading Practice in 7. Empowering Development Goals (SDGs)
Aspect Data Privacy & Security Digipreneurship in
and as a strategic partner enhancing diversity and
in line with its commitment
in Business Process 5. Diversity, Equity & Society for customers transitioning equity in the workplace.
to “Catalyzing Multiple
(Sustainable Finance Inclusion (Indonesia Migrant to more environmentally
Framework, Sector 6. Achieving NZE in Worker, Young Growth for Social Impact to
ONGOING friendly business practices.
Policy Enhancement) Operations by 2030 Entrepreneur, KUR, Achieve SDGs.
INITIATIVES 2. Develop Sustainable a. Green Business Branchless Banking)
Portfolio & Products/ Mindset
Services b. Digital Carbon
(Sustainability/Green Tracking &
Bond, ESG Repo, Monitoring
Sustainability Linked c. Carbon Neutral
Loan, Green/Social/ Initiatives through
STRENGTHENING ENABLERS
Corporate in Transition Green Operational
Financing) & Carbon Offsetting
3. Influencing Key Policy
Maker to Accelerate
Indonesian Low TO CONSOLIDATE VISION AND
SUSTAINABILITY COMMITMENT
Carbon Economy
Enablers play a crucial role in ensuring the successful implementation of ESG principles across all
operational aspects. These enablers include strengthening governance by integrating ESG into policies
8. S
trengthening ESG Governance, Capacity Development & Disclosure and decision-making processes, enhancing Mandirian capacity to support a sustainable transition, and
ENABLERS improving transparency through comprehensive ESG disclosures to stakeholders.
PT BANK MANDIRI (PERSERO) TBK 1154 1155 ANNUAL REPORT 2024
Page 300
ESG IMPLEMENTATION REPORT
SUSTAINABILITY JOURNEY SUSTAINABILITY JOURNEY
Journey to Becoming Indonesia’s
Sustainability Champion for a Better Future
2023 2024
• Commitment to support NDC during Mandiri
ESG Festival: “Bank Mandiri has committed • Issuance of ESG Guiding Principles and Sustainable Finance Standard Operating
to achieving NZE (Net Zero Emission) in
Procedures
Operations by 2030, Financing by 2060 (or
sooner) and empowering Digipreneurship.” • Pilot Climate Risk Stress Testing (CRST) covering 50% of the portfolio
• Simplification of RAKB 2024–2028 into 8 • Pilot Reporting for Indonesia’s Sustainable Finance Taxonomy (TKBI) in the Energy
initiatives
• First national bank to launch eco-friendly Sector
bank cards (recycled prepaid and debit • Launch of Green Mortgage and Livin’ Planet
cards)
• Pioneer in cardless credit card products • Establishment of Personal Data Protection (PDP) Unit and Adjustment of Affected
• Pioneer in Digital Carbon Tracking Internal Policies
• Issuance of Green Bond Phase 1 (Rp5 trillion)
• Marketing ESG Mutual Funds
• Issuance of Sustainable Finance Framework and Transition Finance Framework
• Member of the Partnership for Carbon • Calculation of Financed Emissions for Second Year Disclosure
Accounting Financials (PCAF)
• Development of Sustainable Portfolio and Products (Wholesale Financing & Retail
• Participation in Indonesia’s inaugural carbon
exchange Products)
• MSCI ESG Rating upgraded to BBB
2018 2019 2020 2021 2022
• First Movers Implementation of the Alignment of Sustainable Finance 1. Member of • Stipulation of Sustainability Vision and
IKBI (Indonesia RAKB across 3 pillars: Action Plan (RAKB) and sustainability the National Commitment
Sustainable Finance 1. Sustainable Banking reporting disclosures with SDGs, GRI, Sustainable • Refinement of 3 Pillars into 9 initiatives:
Initiative) 2. Sustainable SASB, and MSCI Finance Task Force 1. Sustainable Banking
• Developed RAKB in Operation 2. Issuance of a 2. Sustainable Operation
accordance with 3. Sustainable CSR & US$300 million 3. Sustainability Beyond Banking
POJK 51/2017 Financial Inclusion Sustainability Bond • Formation of ESG Group as the
3. Calculation of supervisory unit for ESG implementation
Comprising 14 initiatives operational carbon • Initiation of Mitigation Action Projects
emissions through land conservation and
restoration
• Credit Policies for palm oil and CPO
sectors, energy, coal, mining, and
FMCG
• First ESG Repo transaction in Indonesia
amounting to US$500 million
PT BANK MANDIRI (PERSERO) TBK 1156 1157 ANNUAL REPORT 2024
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ESG IMPLEMENTATION REPORT
REALIZATION OF ESG PROGRAM BANK MANDIRI SUSTAINABLE
ACHIEVEMENTS COMPARED TO TARGETS FINANCE INITIATIVES
In 2024, through the implementation of various sustainability programs across the Environmental, Social, Over the past five years, Bank Mandiri has Bank Mandiri has also secured ESG-based funding
and Governance (ESG) pillars, Bank Mandiri successfully achieved multiple targets set at the beginning focused its sustainable finance initiatives on through the issuance of Sustainability Bonds and
of the year. These accomplishments align with the parameters outlined in ACGS item B.1.5 and include: increasing financing for green business activities, other financing products. Since 2019, the Bank has
capacity development, and enhancing had a sustainability framework aligned with POJK
management systems to effectively implement No. 51/POJK.03/2017 and other international best
ESG ASPECTS ACHIEVEMENT COMPARED TO TARGETS IN 2024 sustainable finance. These improvements include practices.
organizational changes, risk management,
systems and procedures, and relevant The establishment of the ESG Group marks a
documentation. Bank Mandiri is committed to significant step for Bank Mandiri in implementing
ENVIRONMENTAL PILLAR playing an active role in sustainable finance sustainable finance, serving as the focal point
implementation by positioning itself as Becoming for sustainability initiatives within the Bank. Initially
Indonesia’s Sustainability Champion for a Better formed as a task force appointed by the Board
ESG Aspects Indicators 2024 Target 2024 Achievement
Future and has developed and implemented a of Directors in 2019, the ESG Group has now
Sustainable Loan Total sustainable loan/ financing framework, vision, commitments, and strategies transformed into a full-time permanent unit under
Financing (Rp trillion, Parent only) 274.77 293 for Corporate Sustainability and Environmental, the Vice President Director. The ESG Group is
Social, and Governance (ESG) integration. responsible for overseeing sustainable finance at
% Reduction in operational
Operational
Carbon Emissions
emissions (Scope 1 and 2) 25% 33% For the 2025-2029 period, Bank Mandiri’s
Bank Mandiri.
compared to the 2019 baseline
sustainable finance initiatives consist of 8 programs Detailed achievements in sustainable finance for
across three main pillars: (1) Sustainable Banking, the 2024 reporting period are elaborated further
(2) Sustainable Operation, and (3) Sustainability in the Sustainability Report.
Beyond Banking.
SOCIAL PILLAR
ESG Aspects Indicators 2024 Target 2024 Achievement
Employee % Employee participation in training
Development programs 85% 97.87%
Employee Average training hours per
Development employee 40 hours 107.8 hours
% of employees participating
Employee
Development
in training programs out of total 10% 22.70%
employees
% Disbursement of KUR from the
Financial Inclusion
allocated quota 95% 100%
Average composition of Nominated
Employee Diversity Talent employees (female and 25% 26.5%
young talent)
GOVERNANCE PILLAR
ESG Aspects Indicators 2024 Target 2024 Achievement
Cyber Security Number of reported Cyber Security
Breach Breaches 0 0
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ESG IMPLEMENTATION REPORT
ENVIRONMENTAL
PILLAR
PROMOTING GREEN OPERATION
Environmental Pillar Performance
The first bank in Indonesia to The first bank in Indonesia to
launch Digital Carbon Tracking launch an environmentally
friendly card
Green Operational
3 10 241 870 404
Building Green Smart Unit
Vehicles with
Certified Office Branch Solar
Electric Vehicles
Building Panel
(EV) and Hybird
GHG EMISSION MEASUREMENT
33%
GHG Emissions Scope 1 and 2
Bank Mandiri has measured its operational carbon emissions for Scope
1 and Scope 2, using 2019 emissions as the baseline year. For Scope 3
emissions, the Bank has calculated emissions from financing activities Reduction in Scope 1 and
(Financed Emissions) in accordance with the Partnership for Carbon Scope 2 emissions compared
Accounting Financials (PCAF) methodology. to the 2019 baseline
Data Historis emisi karbon Scope 1&2 Bank Mandiri (tCO2e)
358,754
315,279 314,257 302,780 295.713
239.594
239,594 tCO e 2
283,113
Scope 1+2 emissions of
254,173 Bank Mandiri
249,938
260,082 252,636 192,853
Bank Mandiri is committed to implementing three key
75,640 61,105 64,319
42,698 43,077 46,741
2019 2020 2021 2022 2023 2024
approaches: (1) Green Business Mindset, (2) Measurement Scope 1 Scope 2
and Monitoring of Operational Carbon Emissions, and
(3) Carbon Neutral Initiatives through Green Operations. ELECTRICITY CONSUMPTION (GJ)
These initiatives include energy efficiency, the use of
2024 2023 2022
low-emission office equipment, and Carbon Offsetting
863,024 GJ 1,040,757 GJ 1,046,804 GJ
through carbon credit purchases and early-stage 17% yoy
climate mitigation projects, all aimed at achieving the
aspiration of “Net Zero Emission (NZE) in Operations
by 2030”. Through the pursuit of this aspiration, Bank FUEL CONSUMPTION (GJ)
Mandiri demonstrates leadership in the banking sector
2024 2023 2022
by prioritizing operational activities that balance
642,865 GJ 599,750 GJ 569,528 GJ
environmental performance with economic and social 7% yoy
performance.
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ESG IMPLEMENTATION REPORT
ENVIRONMENTAL PILLAR ENVIRONMENTAL PILLAR
PRODUCTS AND SERVICES SUPPORTING
CLIMATE CHANGE MITIGATION
In response to climate change, Bank Mandiri recognizes the importance of meeting customer needs
through innovative products and services. The products and services supporting climate change
mitigation offered by Bank Mandiri in 2024 are presented in the table below.
Livin’ Planet Green Mortgage Digital Banking
Bank Mandiri introduced Livin’ Planet, Bank Mandiri is promoting green Bank Mandiri leverages digital banking
an innovative feature within the Livin’ financing through the Green Mortgage to support climate change mitigation
by Mandiri application aimed at raising program for properties certified as through the Livin’ app for retail
awareness and driving customer green buildings, such as NavaPark BSD customers and the Kopra platform
participation in environmental for wholesale customers, enabling
City, which has received Greenship
preservation. Through Livin’ Planet, convenient financial services without
Platinum certification from GBCI.
customers can calculate their daily the need to visit physical branches. In
Customers benefit from incentives
USE OF RECYCLED WATER (m3)
carbon footprint using an integrated addition, Bank Mandiri operates 241
carbon calculator, contribute to tree such as low interest rates and reduced Smart Branches as part of its digital
planting programs, and track their down payments, aligning with the push transformation, providing fast, easy,
planting contributions. toward sustainable development. and secure banking services. This
• 3 Buildings with Reverse Osmosis Systems (Plaza Mandiri, Wisma Mandiri, and Menara Mandiri)
initiative not only enhances customer
• 13% decrease in recycled water consumption in 2024 convenience but also reduces
carbon emissions by minimizing
2024 2023 2022 physical document consumption and
transportation, aligning with Bank
WATER Mandiri’s commitment to sustainability.
CONSUMPTION: 88,788 m3 141,106 m3 138,580 m3
Corporate in Transition Renewable Energy
MSME Loans
Financing Financing
WASTE REDUCTION Bank Mandiri has a robust policy Bank Mandiri offers financing to help Bank Mandiri provides loans to support
framework in place to support the clients transition their businesses in business activities that contribute
• There were no incidents of Bank Mandiri’s effluent spills into the growth and strengthening of the MSME alignment with the Paris Agreement or renewable energy projects. By 2024,
3R
REDUCE sector, recognizing the vital role of NDC targets. Clients must demonstrate the total loans disbursed reached
environment.
REUSE MSMEs in Indonesia’s economy. This a clear climate transition strategy, Rp11.8 trillion.
RECYCLE • Through the reverse osmosis process, the water is further treated includes providing Working Capital measurable goals, and evidence of
into drinking water, and the processed wastewater is reused for Loans, Investment Loans, Micro Business implementation within the past 12
plant irrigation. Loans (KUM), and participating in the months.
People’s Business Loans (KUR) program
Hazardous
2024 2023 2022 to empower MSMEs.
HAZARDOUS
WASTE Waste
196 Kg 1,520 Kg 4,400 Kg
87% yoy Cardless Credit Card Recycled Cards Green Loans
2024 2023 2022 Bank Mandiri launched a virtual credit Bank Mandiri continues to innovate by In 2024, Bank Mandiri provided
LIQUID WASTE Liquid card without physical cards to reduce introducing environmentally friendly green loan facilities amounting to
Waste (m3) 81,400 m3 100,200 m3 63,693 m3 plastic waste and carbon emissions
from the production, printing, and
products such as debit cards and
prepaid cards made from recycled
Rp3.5 trillion for the electricity sector
as an ESG Coordinator in energy
delivery of cards to customers. PVC materials. transition, and US$226 million for the
transportation sector to support the
distribution of electric vehicles and
LIQUID WASTE
TREATED Reverse
2024 2023 2022 their infrastructure.
THROUGH Osmosis Liquid
REVERSE Waste (m3) 32,134 m3 31,610 m3 28,104 m3 Comprehensive information on environmental impact reduction is available in Bank Mandiri’s Sustainability Report, published separately
OSMOSIS (m³) but as an integral part of this Annual Report.
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Bank Mandiri Industry Acceptance Criteria
Green Financing Policies Industry Sector ESG Aspect Criteria
Agriculture (including In managing ESG risks in the agricultural sector, particularly in palm oil plantations and
the Palm Oil Sector) CPO production, Bank Mandiri requires compliance with the Indonesian Sustainable
Bank Mandiri is committed to indirectly contributing to environmental
Palm Oil (ISPO) certification or, at a minimum, proof of ISPO registration from an ISPO
impact reduction by implementing green financing policies.
In 2024, Bank Conversely, the Bank avoids financing projects/activities that
Certification Institution. The Bank also considers the environmental and labor policies of
debtors (including Occupational Health and Safety/OHS), the procedures for preventing
Mandiri completed negatively impact the environment, as outlined in the following and handling land fires in accordance with applicable standards, and adherence to No
exclusion/negative list: Deforestation, No Peat, No Exploitation (NDPE) policies. These include policies on land
the review process clearing, preservation of High Conservation Value (HCV) areas, and Waste Treatment
and integrated a. Illegal logging; Plant (WTP) installations. Financing to new companies planning to clear new land will not
be provided.
b. Land clearing on peatlands;
sectoral credit c. Human rights violations under labor laws and ILO conventions;
Construction Sector In managing ESG risks in the construction sector, Bank Mandiri requires debtors to have
policies for 5 (five) d. Drug abuse; internal policies (code of conduct) related to environmental and labor standards. In
e. Business activities that harm the environment, including those
new sectors, that disrupt protected areas such as UNESCO World Heritage
addition, debtors involved in toll road operations must have internal policies and standard
operating procedures (SOPs) for accident handling.
namely: Hotel, Sites, wetlands under the Ramsar Convention criteria, high
biodiversity sites, and areas classified as protected under IUCN Energy Sector In managing ESG risks in the Energy and Energy Use sector, Bank Mandiri requires PROPER
restaurant & Category 1 & Category 2 in the Convention on Biological documents or environmental documents approved by the Environmental Agency
(BLH), as well as environmental management certification. For the development of new
Accomodation, f.
Diversity;
Other business activities that do not comply with prevailing
Coal-Fired Power Plants (PLTU), Bank Mandiri considers the financing tenure to align
fertilizer & Pest laws and regulations, including but not limited to: pornography,
with the coal phase-out strategy in line with the applicable PLN RUPTL while taking into
account the debtor’s environmental policies (carbon emissions, coal ash, water, and
gambling, money laundering, activities involving corruption,
Management, collusion, and nepotism, and other goods and services that are
waste management) and labor policies. Meanwhile, for Hydropower Plants (PLTA), a
hydrological feasibility study is mandatory to ensure adequate water flow and to prevent
Cement, not in accordance with applicable legal provisions. disruption to the ecosystem or public access.
Automotive, and Bank Mandiri gradually integrates ESG aspects into its credit policies, Fast Moving In managing ESG risks in the Fast-Moving Consumer Goods (FMCG) sector, Bank Mandiri
Consumer Goods
Chemicals, Bank requiring debtors to meet minimum criteria such as positive and
(FMCG) Sector
requires its debtors to have environmental policies in place (such as those related to the
use of chemicals and water & waste management) and to obtain certification from the
negative screening of business activities. Integration is carried out in
Mandiri has outlined the Credit Procedure Standards that requires:
National Food and Drug Supervisory Agency (BPOM).
this in the technical Metal Mining Sector Bank Mandiri requires its debtors to implement Good Mining Practices in accordance
a. Have environmental management documents in accordance with applicable laws and regulations. This includes providing an annual Work Plan and
instructions with the industrial sector and prevailing laws and regulations, Budget (RKAB) approved by the Ministry of Energy and Mineral Resources (ESDM) and/or
for Industry including an Environmental Impact Assessment (AMDAL) other necessary documents related to Good Mining Practices. Debtors must also have an
internal policy (code of conduct) addressing environmental and labor concerns.
document for mandatory business/activity plans or an
Acceptance Criteria Environmental Management Effort (UKL) - Environmental In addition, Bank Mandiri mandates that debtors achieve a minimum Blue rating in
(IAC). Monitoring Effort (UPL) document; the PROPER assessment and/or have an Environmental Impact Analysis (AMDAL) or
b. Have a PROPER Assessment result (Corporate Performance Environmental Management and Monitoring Efforts (UKL-UPL) report approved by
Rating Program in Environmental Management) in accordance the Environmental Agency (BLH). Debtors are also required to have Environmental
with relevant regulations; Management certifications, such as ISO 14001/ISO 45001, or equivalent documents
c. Have environmental management permits/certifications or acceptable to the Bank.
other related environmental criteria in accordance with relevant
Coal Sector In managing ESG risks in the Coal sector, Bank Mandiri does not provide financing for
laws and regulations. mines in the exploration stage and requires companies to have a minimum Green PROPER
rating. Specifically for Coal-Fired Power Plants (PLTU), Bank Mandiri considers the financing
Bank Mandiri has implemented credit policies that integrate ESG tenure to align with the coal phase-out strategy in accordance with the applicable PLN
aspects and enforce sectoral credit policies as binding provisions for RUPTL.
business activities deemed to have high ESG risks.
Other Transport Bank Mandiri requires debtors in this sector to demonstrate efforts toward energy
Equipment Industry efficiency and emission reductions, supported by documents acceptable to the Bank.
(Shipyards) Public companies are also required to produce a sustainability report.
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ENVIRONMENTAL PILLAR ENVIRONMENTAL PILLAR
Industry Sector ESG Aspect Criteria Industry Sector ESG Aspect Criteria
Healthcare Services Debtors must have approved industrial forest management permits, such as the Timber Chemical Bank Mandiri requires efforts in energy efficiency, environmental management
and Pharmaceutical Forest Product Utilization Permit (IUPHHK) or Non-Timber Forest Product Utilization Permit certification, and compliance with OHS standards. Companies must have a liquid waste
Sector (IUPHHBK), and an approved Business Work Plan (RKU) from the Ministry of Environment disposal permit and hazardous and toxic waste (B3) management documentation
and Forestry. They must also have internal policies for Environmental Management and acceptable to the Bank.
Occupational Health and Safety (OHS) Management acceptable to the Bank.
Sectors Sensitive to For sensitive sectors, Bank Mandiri enforces binding credit policies requiring compliance
Pulp & Paper Sector Bank Mandiri requires companies to have a minimum Blue PROPER rating, implement ESG Aspects with ESG-related regulations and standards, including certifications such as ISO 14001 for
energy efficiency and emission reduction measures, and ensure adequate electricity environmental management and ISO 45001 or equivalent for occupational health and
supply and water resources. Companies must also have a Wastewater Treatment Plant safety. For debtors unable to meet these requirements, a monitoring mechanism and
(IPAL), Waste Treatment Facility (IPL), Liquid Waste Disposal Permit (IPLC), and a hazardous action plan framework are established to improve their ESG aspects.
and toxic waste (B3) treatment facility, as evidenced by acceptable documentation
submitted to the Bank.
To enhance ESG aspects, Bank Mandiri has In practice, Bank Mandiri conducts an initial ESG
Telecommunication Debtors must demonstrate energy efficiency and emission reduction efforts supported
Sector by acceptable documentation (if applicable). They are also required to have internal established strict monitoring mechanisms and risk screening in accordance with existing policies
policies on data privacy in compliance with prevailing regulations and possess high- action plan development for debtors who have prior to proceeding with the lending process for
capacity systems and capabilities in cybersecurity. not yet met the required criteria. In addition debtors. This process involves the Business Unit, Risk
to developing sectoral credit policies as Unit, Legal & Compliance, Credit Operations, and
Transportation Sector Debtors must demonstrate energy efficiency and emission reduction efforts, supported by
documentation acceptable to the Bank. mentioned above, Bank Mandiri also implements Credit Decision Executives. Below is the lending
Environmental Social Risk Management (ESRM) workflow at Bank Mandiri, incorporating ESG risk
Oil and Gas Sector In managing ESG risks in the Oil and Gas sector, particularly in upstream oil and gas through the use of an Environmental and Social considerations.
exploitation, Bank Mandiri requires environmental management certification, energy
Compliance Checklist (ESCC).
efficiency initiatives, and emission reduction measures in compliance with regulatory
requirements at the business location. Public companies must provide a Sustainability
Report or equivalent documentation. Oil and gas business activities must acquire
documents verifying compliance with all Oil and Gas Safety requirements, including
installation and equipment, workforce, general safety, and environmental standards.
Supporting must provide proof of compliance through a Supporting Business Certificate
(SKUP).
Hotel, Restaurant and Bank Mandiri requires certifications such as ISO 14001, ISO 45001, or ISO 22483, as well
Accomodation as compliance with Occupational Health and Safety (OHS) standards. Companies must
implement energy efficiency and emission reduction measures, supported by acceptable
documentation, including the SNI CHSE certification.
Fertilizer & Pesticides In managing ESG risks in the Fertilizers and Pesticides sector, Bank Mandiri requires the
environmental management certification, OHS standards, a sustainable corporate
social and environmental responsibility program, efforts to improve energy efficiency,
and hazardous and toxic waste (B3) management documentation. If generating liquid
waste, a Liquid Waste Disposal Permit (IPLC) is mandatory, including SOPs for wastewater
treatment plant (IPAL) management.
Cement Bank Mandiri requires efforts in energy efficiency, environmental management
certification, and compliance with OHS standards. Cement plants must have hazardous
and toxic waste (B3) management documentation as well as permits or approvals related
to liquid waste management.
Automotive In managing ESG risks in the Automotive sector, Bank Mandiri requires efforts in energy
efficiency, environmental management certification, and compliance with OHS
standards. Companies must have a liquid waste disposal permit and hazardous and toxic
waste (B3) management documentation acceptable to the Bank.
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ENVIRONMENTAL PILLAR ENVIRONMENTAL PILLAR
Bank Mandiri Sustainable Portfolio
INTEGRATION OF ESG IN CREDIT APPROVAL PROCESS
The following are Bank Mandiri Sustainable Portfolio List as per the Sustainable
1 2 3
Business Activities Category (KKUB) in POJK 51/2017 in 2022-2024:
Business Unit + Business Unit + Risk Legal + Compliance
Risk Management Unit Management Unit
LEGAL & COMPLIANCE
Sustainability Business Category Portfolio
PRE-SCREEN LOAN ANALYSIS REVIEW
(Rp Billion)
Sustainable Financing (In accordance with KKUB
No. 2024 2023 2022
6 5 4
POJK 51/2017)
1 Renewable Energy 11,773 9,727 6,149
Business Unit + Business Unit + 2 Energy Efficiency - - -
Risk Management + Authorized Officer Risk Management 3 Pollution Prevention and Control - - -
Credit Operations Unit
LOAN APPROVAL CREDIT COMMITTEE 4 Sustainable Natural Resources Management and
111,432 102,413 92,956
LOAN DOCUMENTATION MEETING Land Use
5 Conservation of Land and Water Biodiversity - - -
6 Clean Transportation 7,545 3,926 3,107
7 8 7
8
Sustainable Water and Wastewater Management
Climate Change Adaptation
1,176
-
1,171
-
867
-
Business Unit + 9 Eco-Efficient and/or Circular Eco. Adapted
Credit Operation Unit Risk Management Unit + 10,621 5,354 3,307
Products, Technology & Processes
Credit Operations Unit
DISBURSEMENT 10 Green Building 6,268 6,612 16
LOAN MONITORING 11 Other Environmentally Friendly Business Activities 9,644 8,776 5,067
12 Micro, Small, and Medium Business Activities 134.048 126,101 117,295
Total Sustainable Financing 292,507 264,080 228,764
SUSTAINABLE FINANCING
Green Portfolio Sustainable Portfolio Social Portfolio
Rp 148.81 trillion Rp 292.51 trillion Rp 143.69 trillion
PT BANK MANDIRI (PERSERO) TBK 1168 1169 ANNUAL REPORT 2024
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ESG IMPLEMENTATION REPORT
ENVIRONMENTAL PILLAR ENVIRONMENTAL PILLAR
GREEN PORTFOLIO SOCIAL PORTFOLIO
Rp 148.81 trillion Rp 143.7 trillion
SME Segment Micro Segment Corporate Segment
Renewable Management of Biological Clean Transportation
Energy Natural Resources and
Sustainable Land Use
Rp 40.2 trillion Rp 90.8 trillion Rp 2.3 trillion
Rp 11.8 trillion Rp111.4 trillion Rp 7.5 trillion
Commercial Segment
Sustainable Water and
Wastewater Management
Eco-Efficient and/or Circular
Eco Adapted Products,
Technology & Processes
Green Buildings
Rp 10.4 trillion
Rp 1.2 trillion Rp10.6 trillion Rp 6.3 trillion
Bank Mandiri Sustainable Financing
Products
Bank Mandiri provides sustainable financial focused projects but also provide incentives
products in the form of sustainable/green/ for borrowers to achieve agreed-upon ESG
social bonds, which are debt-based funding targets.
instruments. The proceeds from these bonds are
GREEN PORTFOLIO BY SEGMENT allocated to finance or refinance green projects, 2. Sustainable Client Financing
social development projects, or a combination of This financing is provided for entity-level client
both (sustainable financing). funding. The facility is designed to support clients
Rp 148.81 trillion Sustainable
whose businesses promote environmental
sustainability or transition toward a sustainable
economy, in accordance with the eligible
Financing Products activity criteria outlined in this framework, as
Corporate Segment Commercial Segment Consumer Segment well as applicable regulations or international
78.8 68.6
1. Sustainability Linked Loan (SLL) best practices. Clients qualify for this financing
Rp trillion Rp trillion Rp 1.5 trillion
A sustainability-linked loan (SLL) is designed to
support clients in improving their sustainability
profile throughout the loan tenure without
if their primary business, or at least 90% of
their revenue, originates from activities that
meet the eligible criteria defined under this
requiring financing allocation for specific framework.
sustainable projects or activities.
• Green Loan
This financing structure aligns loan terms This facility is specifically designed to
with predetermined sustainability objectives, finance projects and initiatives that
measured through key performance indicators have a positive environmental impact,
(KPI) and evaluated against sustainability in accordance with the Green Loan
performance targets (SPT). By incorporating Principles established by the Loan
KPIs, SLLs not only support sustainability- Market Association (LMA). Launched in
PT BANK MANDIRI (PERSERO) TBK 1170 1171 ANNUAL REPORT 2024
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ESG IMPLEMENTATION REPORT
ENVIRONMENTAL PILLAR ENVIRONMENTAL PILLAR
2022, this facility was marked by Bank through the issuance of green bonds and Bond Principles, and Social Bond Principles issued alignment with international standards such
Mandiri’s role as a Mandated Lead sustainable bonds, as well as innovations such as by the International Capital Market Association as the Green Bond Principles and Green Loan
Arranger in structuring a syndicated ESG Repo transactions. Since 2021, Bank Mandiri (ICMA). Principles issued by the International Capital
Green Loan totaling USD300 million, has not only successfully raised sustainable funds Market Association and Loan Markets Association,
aimed at supporting the comprehensive but has also expanded its financing portfolio to ESG Repo and providing direction on reporting and
development of the lithium battery support the transition to a low-carbon economy, In 2022, Bank Mandiri successfully executed transparency. Through this approach, Mandiri
industry. reinforcing its role as a key driver in the sustainable an ESG Repo transaction worth USD500 million Sekuritas supports clients in accessing sustainable
finance ecosystem. with two counterparties. This was the first ESG financing while meeting investor expectations for
As a demonstration of its commitment Repo transaction in Indonesia and one of the responsible investments.
to sustainability, in 2024 Bank Mandiri 1. Sustainability Bond & ESG Repo Framework first in Southeast Asia. The funds raised from this
took strategic steps by providing green Bank Mandiri’s Sustainability Bond & ESG transaction were used to finance or refinance In 2024, Mandiri Sekuritas served as one of the
financing facilities for the electricity and Repo Framework aligns with the four key environmental, social, and governance (ESG)- Joint Lead Underwriters for the issuance of Social
transportation sectors. In the electricity pillars of the Sustainability Bond Guidelines related assets, supporting broader sustainability Bonds by PT Pegadaian worth Rp252 billion and PT
sector, Bank Mandiri acted as an ESG issued by the International Capital Market efforts in the banking and finance sector. Sarana Multigriya Finansial (Persero) worth Rp5.64
Coordinator by offering a green loan Association (ICMA 2021), which include use of trillion, as well as Green Bonds by PT Oki Pulp &
facility of Rp3.5 trillion to support the proceeds, project evaluation and selection, Involvement in Green Bonds Paper worth Rp7.59 trillion. All issuances underwent
energy transition program. Meanwhile, management of proceeds, and reporting. In 2024, Mandiri Group, through Mandiri Sekuritas, an independent verification process. Additionally,
in the transportation sector, the bank actively serves as a trusted advisor for clients in Mandiri Sekuritas has provided advisory support
provided a green loan facility of 2. Green Bond Framework structuring green bonds and sustainable bonds. to several companies in the financial services,
USD226 million to support the distribution Bank Mandiri’s Green Bond Framework, This service includes guidance in identifying property, agriculture, energy, and pulp & paper
of electric vehicles, including the which supports the issuance of Green Bond projects that meet sustainability criteria, ensuring sectors
development of the electric vehicle Rupiah, is aligned with POJK No. 60/2017 and
infrastructure ecosystem. encompasses four key pillars, including use of
proceeds, project evaluation and selection,
• Green Mortgage management of proceeds, and reporting.
Bank Mandiri continues to innovate in
Sustainable Investment
developing sustainable financial products Bank Mandiri has designed a Sustainable Public
that contribute to green property Offering Program (PUB) for Sustainable Green
As part of its commitment to achieving sustainability goals, Bank Mandiri has also developed a
development. This green financing Bonds I worth Rp10 trillion. In 2023, Bank Mandiri
sustainable investment approach through Mandiri Manajemen Investasi (MMI). MMI supports Bank
innovation is part of Bank Mandiri’s efforts issued the first phase of the Sustainable Green
Mandiri’s commitment to creating sustainable value by integrating ESG factors into its investment
to integrate the Environmental, Social, Bond amounting to Rp5 trillion. The entire
portfolio and decision-making processes, ensuring outcomes that align with long-term growth and
and Governance (ESG) framework into its allocation of green bond proceeds has been
generate a positive impact on society.
financial products through the Sustainable verified by a Second Party Opinion (SPO) from
Banking pillar. As of December 2024, Bank SDGs Hub UI.
The investment process employs both quantitative and qualitative methods to assess the ESG
Mandiri recorded loan disbursement for
factors of each company. In evaluating ESG profiles, Bank Mandiri has developed an internal
environmentally friendly buildings that Sustainability Bonds
checklist designed to ensure that ESG assessments are conducted in a measurable, consistent,
meet standards/certifications reaching In 2021, Bank Mandiri successfully raised USD300
and relevant manner based on the company’s characteristics.
Rp6.3 trillion. This includes retail financing million through its inaugural issuance of a
through the Green Mortgage (KPR Hijau) Sustainability Bond. The proceeds were allocated
As part of Bank Mandiri’s commitment to sustainability principles, Mandiri Capital Indonesia (MCI)
program, contributing to the growth of to finance or refinance environmentally and
has established environmental and social criteria for all its investments. These criteria are not only
Bank Mandiri’s total sustainable portfolio socially responsible projects, in accordance with
aligned with established standards but also reflect the Bank’s broader sustainability objectives.
to Rp292.5 trillion, an increase of 10.8% the criteria outlined in Bank Mandiri’s Sustainability
lebih luas.
(yoy) over the same period. Bond Framework. During the offering process,
the bond received demand exceeding USD2.5
Examples of Bank Mandiri’s sustainable investment portfolio products include:
Sustainable Funding billion, or 8.3 times the target fundraising amount,
• Green Sukuk and Green Bonds
indicating a significant oversubscription.
• ESG Mutual Funds
As a pioneer in the First Movers on Sustainable
Bank Mandiri’s Sustainability Bond Framework has
Banking initiative, Bank Mandiri has proactively
been aligned with international market standards,
strengthened its sustainable funding structure
such as the Sustainability Bond Guidelines, Green
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Strengthening Indonesia’s Electric Vehicle
Ecosystem, Bank Mandiri Signs Mou With BYD
Bank Mandiri continues to reinforce its commitment
to sustainable economic growth by promoting
environmentally friendly business practices. One
such initiative involves Bank Mandiri’s support for
the expansion of the electric vehicle ecosystem
by offering various banking products and services,
including financing solutions accessible to the
public.
This commitment has once again been
demonstrated by Bank Mandiri through the
signing of a Memorandum of Understanding
Efforts To Build An Environmentally Friendly Value (MoU) with PT BYD Motor Indonesia. The signing
addition, Bank Mandiri supports the government’s
Chain And Support Sustainable Development was carried out by Bank Mandiri’s Vice President
Director, Alexandra Askandar, and BYD, during program to accelerate electric vehicle adoption
the annual Indonesia International Motor Show in Indonesia through the import of electric
(IIMS) 2024 in Jakarta. vehicles with the issuance of a Bank Guarantee
as BYD’s commitment to establishing its factory in
In this collaboration, Bank Mandiri will provide Indonesia.
As part of its commitment to actively implementing Sustainable Finance and becoming Indonesia’s First
Movers on Sustainable Banking, Bank Mandiri strives to build and develop an environmentally friendly various financial support and strategic banking
services required by BYD, including the This collaboration is expected to support
value chain as part of its efforts to support various sustainable development targets and programs. The
optimization of its subsidiaries in the financing Indonesia’s transition toward net zero emissions
various initiatives implemented in 2024 reflect the Bank’s commitment to supporting the Indonesian
sector, Mandiri Tunas Finance and Mandiri Utama (NZE) by 2060, while accelerating the Green
Government’s target of achieving Net Zero Emission (NZE) by 2060 or sooner. These efforts align with the
Finance, to further strengthen the electric vehicle Economy through the development of sustainable
ACGS parameter 8.4.3, “The Bank’s efforts to ensure the formation of an environmentally friendly value
ecosystem. This collaboration also leverages financing and green financial products.
chain and consistently promote/support sustainable development.”
digital banking products such as Kopra and
In 2024, Bank Mandiri implemented several programs aimed at building an environmentally friendly value Livin’ by Mandiri to enhance BYD’s ecosystem. In
chain while supporting sustainable development goals, including:
• Calculating and reporting Scope 3 greenhouse gas (GHG) emissions from financing activities in 10
economic sectors.
• Actively participating in the Carbon Offsetting market through purchasing carbon units, investing in
Nature-Based Solution (NBS) projects, and undertaking other mitigation actions.
• Implementing green financing policies. Comprehensive information on financing policies that impact the environment and sustainable financial
• Integrating ESG aspects into the Bank’s loan policies. products are presented in Bank Mandiri’s Sustainability Report, published separately but as an integral
• Regularly reviewing and establishing Industry Acceptance Criteria. part.
• Applying Environmental Social Risk Management (ESRM) through the use of an Environmental and
Social Compliance Checklist (ESCC).
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For Our Customers
Satisfaction Score Resolution Rate Customer
100%
Complaint
8,6 out of 10
more than Launching new apps:
2,4 million • Livin’ Points, October 24
29 million • Livin’ Loyalty, October 24
• Livin’ Mortgage, June 24
users, with more
users as of than 1.47 million • Livin’ Auto, October 24
December, 2024 users in Non-Urban • Livin’ Planet, October 24
area
Mandiri’s super app’to grow retail Mandiri’s enabler to acquire One stop solution for answer lifestyle
customer base and at the same time offline merchants, which started needs, 1st banking app with one-of-
ensuring its stickiness through constant as complete point-of-sales a-kind entertainment and shopping
release of features
platform with huge scalability experience inside
For Communities
3 million 20,482 110,481
participants Mandiri Agents
Bank Mandiri accounts Indonesia Migrant 3 million Bank Mandiri
have been acquired Workers through Mandiri accounts opened
through Mandiri Agent Sahabatku through Mandiri Agents
6,5 million 27,520 farmers 15.101 MSMEs
beneficiaries of TJSL in Pamarican and Has received training
Through the Social Pillar, Bank Mandiri implements program and financial Kebumen received through Rumah BUMN
inclusion training from Rice Miling program
community empowerment programs focused on Financial Unit (RMU) Program
Inclusion, emphasizing Human Resource Development,
Consumer Financial Protection, and Data Privacy and
Security. For Mandirians
GENDER DIVERSITY
Board of Commissioners & Directors
Male Female
4,315,947
87% Training hours
13%
38,874 Management Level
89.93%
Male Female
Total Employee 54% 46%
(Mandirian)
Total All Employee Employee
Male Female engagement rate
48% 52%
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For Our Customers
Consumer Protection 8. Serving as the liaison for complaints submitted
by consumers to the Financial Services
The policy also outlines the rights of creditors to: 1.
2.
Reduction of loan interest rates;
Extension of the loan term;
Authority and/or other relevant authorities. 1. Receive adequate explanations about the 3. Reduction of overdue interest payments;
Bank Mandiri has established Operational Policies
characteristics of the products. 4. Reduction of overdue principal payments;
governing the implementation of consumer
Bank Mandiri also has a debt collection policy 2. Access the terms and conditions of deposit 5. Provision of additional loan facilities; and/or
protection functions, detailed further in the
that ensures the fulfillment of debtor rights as products through Bank Mandiri’s website. 6. Conversion of loan into temporary equity
internal provisions of each work unit. This reflects
outlined in: 3. Enjoy ease of transactions via branches, participation.
the Bank’s commitment to creating a reliable
e-banking services, or other facilities
consumer protection system, fostering a financial
1. Bank Mandiri Credit Policy, with the latest designated by the Bank. Bank Mandiri also has a Business Committee and
system that grows sustainably, remains stable,
amendments signed by the Board of Directors 4. Obtain interest rates in accordance with the a Risk Management & Credit Policy Committee
and protects the interests of consumers and the
and effective since March 7, 2022. prevailing regulations at the Bank. (RMPC) tasked with evaluating the Bank’s
public.
2. Standard Operating Procedure for Credit 5. Receive information on the procedures for products and services, including assessing the risks
Collection & Recovery, last updated in 2022. handling and resolving customer complaints. associated with products and services issued by
Since October 2022, Bank Mandiri has established
3. Other relevant internal regulations. the Bank.
a Consumer Protection unit as mandated by
Bank Mandiri prioritizes prudential principles and
Financial Services Authority Regulation No. 22 of
These regulations generally emphasize debt periodic portfolio monitoring in processing loan A comprehensive review of the Business
2023 concerning Consumer and Public Protection
collection procedures that protect the comfort disbursement. The application of due diligence Committee and the Risk Management & Credit
in the Financial Services Sector and Bank
and rights of debtors as consumers. When debt steps in the loan granting process is reflected in Policy Committee (RMPC) is presented in the
Indonesia Regulation No. 3 of 2023 concerning
collection is carried out by a Debt Collection the escalation mechanism for loan approval and Corporate Governance chapter in the section of
Bank Indonesia Consumer Protection, which is
Service Provider, Bank Mandiri is obligated to monitoring for large-scale and high-risk debtors. Committees under the Board of Directors in this
responsible for:
ensure the following: Annual Report.
In the loan granting process, during the Loan
1. Disseminating consumer protection principles
1. Collection is permissible only if the debtor’s Monitoring stage, the quality of existing debtor Bank Mandiri has its own internal regulations
to all employees of financial services providers
account is classified as non-performing. loan is reviewed through various methods, one of governing the marketing communication
(PUJK).
2. The debtor must be informed if their debt which is the Watchlist mechanism. This mechanism activities for its products and services. These
2. Coordinating the planning and
collection has been handed over to a Debt serves as an Early Warning Signal to assess the regulations include provisions on communication
implementation of PUJK compliance with
Collection Service Provider. quality of credit provided by analyzing three key materials intended for the public, adhering to
consumer protection regulations.
3. Physical or verbal coercion is strictly prohibited aspects: the debtor’s future business prospects, and considering regulatory requirements, such as
3. Coordinating the monitoring and evaluation
in debt collection activities. financial performance, and repayment history. OJK Regulation No. 22 of 2023 on Consumer and
of PUJK compliance with consumer protection
4. Collection efforts must not target individuals Community Protection in the Financial Services
regulations.
other than the debtor. If the review process indicates a decline in credit Sector and the OJK Guidelines on Financial
4. Reporting on the implementation and
5. Communication for collection must not quality, Bank Mandiri implements a non-performing Services Advertising. Thereby, the communication
providing recommendations for improvement
be conducted in a repetitive or disruptive loan rescue effort. This initiative focuses on debtors materials published take into account the
and development to the Board of Directors
manner. with non-performing loans who still demonstrate interests of consumers/customers. In practice, all
regarding Consumer Protection.
6. Collection must only be carried out at the business potential, operational performance, and marketing communication activities for products
5. Coordinating the preparation and submission
debtor’s billing address or place of residence. repayment ability. The objective is to minimize and services are periodically reported to the
of reports related to Consumer Protection.
7. Collection can only be conducted between potential losses for the Bank and recover the Board of Directors.
6. Receiving, handling, and resolving complaints
08:00 and 20:00 in the debtor’s local time granted loan effectively.
submitted by consumers.
zone. Bank Mandiri conducts several financial literacy
7. Preparing complaint handling materials
Loan rescue efforts may include restructuring, programs to enhance public understanding of
to be included in the annual report, on the
which can be applied through the following finance and banking. These programs include:
official website, and/or other media officially
measures:
managed by PUJK.
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1. MSME Livestock Education – “Seizing Business 7. Empowerment of Indonesian Migrant • Mandiri UKMC Objectives: Providing available in the Bank Mandiri Annual Report
Opportunities in the Layer Chicken Farming Workers through the Mandiri Sahabatku a platform for MSMEs to access credit and Sustainability Report under the Sustainable
Ecosystem.” Entrepreneurship Program. financing more quickly and easily while Operation chapter.
2. MSME Education to Support Infrastructure 8. Financial Literacy Program (SME Group): improving their competencies through
Development. • Mandiri UKM Center (UKMC): A business literacy programs, mentoring, and Moreover, Bank Mandiri provides a complaint
3. Mandiri Edukasi Program. model designed to comprehensively tap training, such as tax advisory, financial submission mechanism for customers who
4. Education and Socialization of Student into the potential of MSME entrepreneurs report education, and more. encounter transaction difficulties or have other
Savings Accounts (SIMPEL) and the One within a certain radius, particularly in cities complaints. The bank has established a dedicated
Account One Student Program (KEJAR). contributing significantly to Indonesia’s Bank Mandiri also conducts various training unit, the Customer Care Group, to deliver top-
5. Financial Management and Planning for GDP. programs to enhance employee capabilities notch service. The primary responsibility of this unit
Payroll Customers. in providing consumer protection, with details is to manage customer complaints and monitor
6. Personal Finance Webinars. their resolution in line with the established Service
Level Agreement (SLA).
CUSTOMER COMPLAINTS HANDLING
• RECEIVE
COMPLAINTS • CONDUCT
COMPLAINTS
SUBMISSIONS • COMPLAINT INVESTIGATIONS
INPUT • DECISION MAKING
COMPLAINTS UPDATE ON
MASS MEDIA, TELEPHONE, EMAIL, SYSTEM
SOCIAL MEDIA, BRANCH MAIL INVESTIGATION RESULTS
RECEIVE THE INFORM CUSTOMERS UPDATE
RESULTS OF THE OF INVESTIGATION INVESTIGATION
COMPLAINT RESULTS RESULTS INTO
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Privacy and Data Security
Customers are given easy access to complaint services with various media choices both oral
and written, such as the following:
Bank Mandiri prioritizes securing customer data Futhermore, Bank Mandiri requires a Non-
privacy as part of fulfiling human rights (HAM) Disclosure Agreement (NDA) and personal data
Mandiri Call Service Akun Twitter MITA WhatsApp and based on applicable laws and regulations. protection clauses in cooperation agreements
The Bank protects customer personal information for third parties if there is cooperation that uses
24 hours via Line through the implementation of information personal data.
technology security, business processes,
14000
organization and physical security. The Bank As for aspects of personal data protection, Bank
@mandiricare develops a code of business ethics/conduct Mandiri, through the Personal Data Protection
and @bankmandiri 0811-8414-000 including standards for safeguarding confidential Officer (PPDP) / Data Protection Officer (DPO),
customer information that must be implemented also aligns the implementation of data protection
by employees. in the Mandiri Group Financial Conglomeration
through monitoring and assistance to Subsidiaries.
Website Facebook Account
In line with the implementation of Personal Data In this case, all Subsidiaries have a privacy policy,
Protection, Bank Mandiri and Subsidiaries have and it is listed on their respective corporate
www.bankmandiri.co.id “Mandiri Care” and established the basis for processing personal data, websites.
by selecting the “Contact us” “Bank Mandiri” including consent. The Bank ensures that offers will
menu. only be made in accordance with the approval Further information regarding privacy and data
given by the Customer. If the Customer wishes to security policies (including subsidiaries) can be
make changes to the marketing agreement for accessed through each company’s website.
personal communication facilities, this can be
Email: Bank Mandiri done at any time.
Instagram Account Branch Offices
mandiricare@bankmandiri.co.id. @bankmandiri throughout Indonesia
An official letter addressed to Bank Mandiri, either delivered
directly, or sent by post.
Bank Mandiri also provides a reporting media called Whistleblowing System-Letter to CEO (WBS-LTC) in
addition to the mechanism mentioned above. WBS-LTC is managed by an independent third party with
the following objectives:
1. Be independent and professional.
2. Minimize the risk of conflict of interest.
Mandiri Group is determined to build and update reliable cyber security defenses by developing standard
3. Provide a sense of security for the whistleblower.
security requirements as a reference for each subsidiary based on the Bank Mandiri Cyber Security
4. Increase stakeholder confidence in WBS-LTC management.
Framework. For each subsidiary, carries out a self-assessment and prepares a compliance action plan if
5. The whistleblower can monitor the follow-up status of the WBS-LTC report submitted.
there are gaps with assistance from the CISO Division. Futhermore, the action plans of each subsidiary are
reported to Bank Mandiri Management by the Directors of the subsidiary to obtain feedback on adapting
Complete information on whistleblowing systems and mechanisms is detailed in this Annual Report -
Bank Mandiri’s cyber security defenses.
Governance Chapter, and Sustainability Report - Customer Service and Satisfaction Chapter.
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and correct personal information, open savings 1. One Page poster containing quotes/
accounts and use credit cards, cardless cash sentences inviting employees to be aware of
withdrawals, select favorite transactions, instant potential risks and mitigation for implementing
e-money top-ups, and online shopping payments. personal data protection.
In addition, Bank Mandiri ensures customers’ rights 2. Articles/infographics containing
to correct and control their personal data, which comprehensive explanations of risk issues and
can be facilitated through all branches or by tips regarding personal data protection.
contacting the call center at 14000. 3. Comics/Toons with short cartoon characters
with light and contemporary daily work
Bank Mandiri implements Security Awareness content.
Programs to cultivate awareness of information 4. Short Video containing information, invitations
security in daily behavior, ultimately embedding it and awareness regarding the implementation
To harmonize data management across 1. Customers are enabled to add, update, as part of the Bank’s culture. The Bank mandates of personal data protection and its sanctions.
subsidiaries, including data privacy and security, and amend (rectify, change, control) their annual security awareness certifications for all 5. Education on PDP Approval (Consent) to
the Mandiri Subsidiary Management Principal personal data through branches or call employees (across all levels in both domestic and customers via social media videos/posters
Guideline (MSMPG) has regulated data centers. international offices) and third-party contractors. Meta, Tiktok, Google-Android & iOS and X.
management that can be adopted and aligned 2. Implementation of masking for sensitive data Additionally, the Bank conducts regular security Video campaign Meta (consent), Tiktok,
by subsidiaries. to enhance data security. awareness campaigns through various media Google.
3. Protection of sensitive data from unauthorized channels, including newsletters (monthly), posters 6. The Survey/Checklist contains a brief
Issues and topics related to privacy management, access through data classification processes. (quarterly), podcasts (quarterly), and phishing statement to employees regarding readiness
cybersecurity, and data protection are reported 4. Prevention of data breaches through the drills (semi-annually). A security awareness to implement personal data protection in
and discussed at board-level committees implementation of Data Loss Prevention (DLP) campaign program delivered in the form of each work area, both at the Head Office and
and overseen by the Board of Directors and tools. newsletters was also provided to all Mandiri Regional Offices.
Commissioners, including through the Risk 5. Security awareness and personal data Group entities as a reference for implementing a 7. Certified Information Privacy Manager (CIPM)
Management Committee (RMC), Risk Monitoring protection awareness are conducted regularly security awareness campaign within each entity. training, Good practices for Personal Data
Committee, and the Personal Data Protection to educate employees and customers on the The campaigns cover key topics such as data Protection and others.
Steering Committee. importance of maintaining the confidentiality security protection, confidentiality maintenance, 8. Vendor Meeting which is an annual agenda
and security of personal data. emerging cyberattack trends, identifying and to strenghten collaboration with strategic
Bank Mandiri’s seriousness in monitoring information 6. Security Awareness and Personal Data avoiding phishing scams, and ensuring safe online partners with several topics presented in the
security is expressed by the direct involvement Protection Awareness are carried out transactions. form of Implementation of Personal Data
of the Board of Commissioners and Directors in periodically to educate employees and Protection and Implementation Vendor
this topic through the Risk Oversight Committee, customers about the importance of Bank Mandiri also prioritizes in raising customer Security Requirements.
Audit Committee and Integrated Governance maintaining the confidentiality and security of security awareness through educational programs 9. Personal Data Protection Playbook for
Committee which are carried out regularly. personal data. delivered via official Bank channels, including Vendors to make it easier for partners/vendors
The agenda of discussion at the committee 7. Protection of personal data against loss, leaks, the Bank’s website, social media platforms to carrying out the scope of cooperation
meeting included reporting on ESG initiatives and damage through adequate security (Instagram, Facebook, X), and YouTube. For related to personal data processing.
in the quarterly Privacy & Data Security aspect, controls. example, on the Bank Mandiri website, a Digital
multi-layer defense mechanism, and fulfillment of 8. Data resiliency measures, including backup Transaction Security section provides guidance
Mandiri Group’s security requirements. in addition protocols, switchover mechanisms, and on safeguarding personal data such as PINs, card
it also involves updating the cyber security disaster recovery training. expiration dates, CVV numbers, card limits, User
posture fulfillment across all Mandiri Group entities IDs, passwords, and OTPs.
including the implementation of non-negotiable Bank Mandiri has introduced the Livin’ Super
controls to prevent cyberattacks. Apps, equipped with liveness detection and Bank Mandiri also realizes the importance of
face recognition features to minimize misuse Personal Data Protection (PDP). Bank Mandiri
In the aspects of managing the confidentiality of customer data, enabling secure financial has made various efforts to educate and
and security of personal data, Bank Mandiri has transactions through mobile banking. These increase internal awareness of employees and
established and implemented a Cyber Security features ensure that customer data is stored partners/vendors. The increase in awareness and
Framework and Data Protection Framework which directly in the system without the need for education in question has been carried out in
are adopted from best practice Key practices physical documentation. Livin’ users can update various program including:
include:
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Training related to Data Privacy and Security
For Communities
Certified Information Privacy Manager (CIPM), Certified Information Systems Auditor
(CISA), Certified Information Systems Security Professional (CISSP), Certified Cloud Financial Inclusion
Security Professional (CCSP), Building a Cybersecurity Awareness Program, Cybersecurity
Awareness: Phishing Attacks, Data-Driven Network Security Essentials, Cybersecurity for Bank Mandiri actively participates in enhancing
Executives, ISO 27001:2022-Compliant Cybersecurity: Getting Started, Privacy in the financial inclusion by expanding and simplifying By the end of 2024, Bank
access to financial services for the community.
New World of Work, dan sebagainya.
Improving access to financial services helps
Mandiri supported 1.3 million
reduce economic disparities and promotes MSME borrowers, benefiting
more equitable national economic growth. Bank from MSME loans amounting
Number of Training Number of Training Hours Number of Training Participants Mandiri’s financial inclusion targets include:
to Rp134 trillion, reflecting
412 Title 190,502 Hour 81,929 Employee 1.
2.
Low-income or irregular-income individuals.
Communities having difficulties in accessing
a growth of 6.5% from the
previous year. This achievement
banking services.
3. Persons with disabilities. was accompanied by a well-
4. Workers without legal identification maintained non-performing
documents.
5. Areas with limited access to formal financial loan (NPL) ratio in the MSME
Bank Mandiri conducts regular audits to provide Bank Mandiri also facilitates assessments networks due to geographical constraints, segment at 1.4%. The MSME
dispersed populations, or low financial
assurance on all information security activities, conducted by independent external assessors,
literacy.
loan portfolio accounted for
including customer protection, data privacy, and namely the National Cyber and Crypto Agency
fraud management, ensuring compliance with (BSSN), in relation to: 6. Marginalized and/or vulnerable groups, such 11% of Bank Mandiri’s total loan
internal policies and regulatory requirements. as women and children. portfolio.
The audit process encompasses the following 1. Cyber Security Maturity (CSM) Assessment, 7. Micro-entrepreneurs having difficulties in
activities: resulted in a maturity level of 5 – “Optimal” accessing capital or banking services.
(the highest score). The CSM assessment,
To maximize access to banking services and To deepen its market share, Bank Mandiri offers
1. Internal Audit developed by BSSN, evaluates an
contribute to addressing social inequality, Bank special packages for MSMEs connected to
Internal audits are conducted at least once organization’s cybersecurity maturity,
Mandiri participates in the Financial Inclusion the Bank’s wholesale customers or ecosystem
a year by specific IT Security Audit Unit, including its management and protection of
Program by providing banking services for MSME financing. Bank Mandiri’s customers, ranging from
operating under the supervision of the IT Audit personal data privacy.
entrepreneurs, including micro-business operators. multinational companies and large corporations
Unit (SKAI – Internal Audit Unit).
to State-Owned Enterprises, form the center of
2. External Audit 2. Incident Handling Maturity Level (TMPI) MSME Loan Access this ecosystem. MSMEs within the ecosystem
Micro, Small, and Medium Enterprises (MSMEs) can benefit from more competitive interest rates
External audits are carried out at least once Measurement, achieved a maturity level of
play a significant role in Indonesia’s economy due compared to the prevailing Micro Business Loan
every two years by reputable international 5 – “Optimize” (the highest score). TMPI is a
to their large proportion and direct absorption (KUM) Program rates.
consultants (independent external parties). tool designed to mapping an organization’s
These audits also ensure compliance with readiness for handling and recovering from of labor. As the backbone of the economy, the
government encourages MSME entrepreneurs to MSME loans are provided in the form of Working
regulatory requirements, including Bank cybersecurity incidents, including detecting
continue innovating, advancing to higher levels, Capital Loans and Investment Loans. In addition,
Indonesia Regulation (PBI) No. 23/6/PBI/2021 and responding to data breaches caused by
and contributing more significantly to improving Bank Mandiri offers Micro Business Loans (KUM)
concerning Payment Service Providers. In system vulnerabilities.
societal economic conditions. and participates in the government program by
2024, an external audit was conducted by an
providing People’s Business Loans (KUR) under the
internationally reputable consultant covering
Bank Mandiri supports the growth of MSMEs micro banking segment.
customer protection, information security,
data privacy, and fraud management. by providing adequate access to financing,
recognizing that the development of the MSME
portfolio generates various positive social impacts,
such as improving living standards, creating jobs,
and alleviating poverty.
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In the 2024 reporting year, Bank Mandiri banks and e-wallets. Currently, the Livin’ Merchant
demonstrated its commitment to expanding app is offered free of charge, with no transaction
financial service access for MSME entrepreneurs fees. MSME merchants can also withdraw funds Transforming Coffee Waste into Economic Value,
Bank Mandiri Launches Mandiri Lingkar Hijau
through a tripartite collaboration with Meratus on the same day, up to three times per day.
Group and financial technology company
PT Modal Rakyat Indonesia (Modal Rakyat)
to provide financial solutions for the maritime The Mandiri Lingkar Hijau
transportation industry. This initiative, known as Bank Mandiri’s digital distribution program collaborates with
‘smart financing,’ is a digital financial product network innovations consist of Bell Living Lab, a coffee husk
aimed at logistics SMEs within the Meratus Group waste processing company
ecosystem, enabling easier access to bridging
the Livin’ App with 29 million based in Bandung, West
loans needed for working capital in the logistics registered users; Livin’ Merchant Java, and the winner of the
business. This tripartite collaboration is part of
with approximately 2.4 million Best of the Best award in
Mandiri’s strategy to expand financing access the 2023 Wirausaha Muda
through digital channels. It also serves to enhance registered merchants; the Mandiri competition.
Bank Mandiri’s MSME loan disbursement in KOPRA platform, currently
Indonesia, particularly in the logistics sector. Bank Mandiri and Bell Living
utilized by over 95% of Bank Lab work together on
Digitalization is one of the key issues that MSME Mandiri’s wholesale customers; waste collection, research,
entrepreneurs must address. Bank Indonesia
and 241 Smart Branches, processing, training, and
(BI) data reveals that during the pandemic, the product marketing. The
number of e-commerce transactions nearly which represent the digital program will run until
doubled, rising from 80 million transactions in transformation of Bank Mandiri’s Bank Mandiri has initiated the Mandiri Lingkar Hijau program to process September 2025, with a
2019 to 140 million transactions in August 2022. coffee waste into economically valuable products. In addition to target to collect up to 2.5
This highlights that adapting to e-commerce
conventional branch offices. addressing waste management issues, this initiative also aims to tons of coffee grounds
transactions based on digital technology has empower local communities. per month and 2 tons of
become a necessity for MSMEs, given the vast coffee husks per season for
market opportunities it presents (Bank Indonesia, processing.
2022).
Bank Mandiri has launched the Livin’ Merchant Financing Balance of Micro, Small and Medium Enterprises Segment
by Mandiri application to expand banking
access for micro-scale productive enterprises. (Rp Billion)
Livin’ Merchant is a point-of-sale (POS) cashier No. Sectors 2024 2023 2022
application designed to digitalize payment 1 Palm Oil Plantations and CPO 23,296.20 21,651.18 19,278.91
transactions for MSME merchants, enabling them
2 Retail Trade of Food, Beverages, and Tobacco 18,671.32 16,881.72 36,772.69
to directly accept QRIS payments from various
3 Hotels, Restaurants, and Accommodation 11,053.79 9,971.93 9,380.37
4 Retail Trade of Household Appliances 9,223.67 8,630.64 8,411.45
5 Agriculture 5,520.31 5,722.69 5,491.57
6 Non-Financial Business Services 3,780.32 5,208.41 5,343.10
7 Social Services and Institutions 5,740.39 4,911.95 4,374.70
8 Land Transportation Services 4,406.21 3,846.86 3,348.76
9 Livestock and Animal Feed 3,988.75 3,756.88 3,510.38
10 Retail Trade of Agricultural and Forestry Products 4,097,73 3,364.03 3,680.76
11 Others 43,769.79 41,548.40 37,702.34
Total 133,548.48 125,494.69 137,295.03
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Micro Financing Access
Bank Mandiri supports the development of MSME entrepreneurs by enhancing their business
People’s Business Loan (KUR) Micro Business Loan (KUM)
competitiveness, which helps drive economic growth and create jobs through Micro Credit Financing. Micro Business Loan (KUM) is a loan facility
People’s Business Loan (KUR) is a working
The disbursement of microcredit to MSMEs is carried out using an upstream-downstream (close-loop) provided to micro-entrepreneurs to finance
capital and/or investment loan provided to
scheme aligned with regional strategies, leveraging the value chain ecosystem of Bank Mandiri’s their productive business needs, including both
individual borrowers, business entities, and/or
wholesale customers. investment and working capital requirements. One
productive and viable business groups that lack
or have insufficient additional collateral. The KUR of the key advantages of KUM is its competitive
program aims to improve access to financing for interest rates, with fixed monthly installments, easy
MSMEs, enhancing their business capacity and application requirements, and a quick approval
process.
Performance of People’s Business Loans (KUR) and Medium competitiveness.
Business Loans As a wholesaler-focused bank, Bank Mandiri has The disbursement of KUM reflects Bank Mandiri’s
(Rp Billion) developed an ecosystem-based KUR distribution commitment to supporting MSMEs by helping them
strategy. Under this strategy, Bank Mandiri grow, expand their reach, increase production,
692,043 765,432
collaborates with its wholesale debtor companies, and better compete in the market, thereby
601,769 which then recommend their managed partners contributing positively to the local economy.
to qualify for KUR financing.
512,573
429,035
467,898 Bank Mandiri Offers Three Types of KUR: Throughout 2024, Bank Mandiri
• Retail KUR, for loan ceilings above Rp25
389,854
million up to a maximum of Rp200 million per disbursed Rp26.9 billion in Micro
borrower, with a maximum tenure of 3 years Business Loans to 351,066 active
for working capital loans and 5 years for
44,488
54,321
investment loans.
borrowers.
38,965
33,113
• Micro KUR, for loan ceilings up to Rp25 million
27,072 per borrower, with a maximum tenure of 2
22,595
17,071 years.
6,118 6,126 5,672 6,040 7,424
10,087 12,345
• KUR for Migrant Workers (KUR TKI), for loan Financing for Women through MSME
ceilings up to Rp25 million per borrower, with Loan
2018 2019 2020 2021 2022 2023 2024 a tenure aligned to the employment contract Women play a significant role in advancing the
or a maximum of 12 months. MSME ecosystem in Indonesia. Bank Mandiri
continues to demonstrate its commitment
KUM KUR Number of Debtors
By implementing this ecosystem-based KUR to empowering women entrepreneurs in the
disbursement strategy, MSMEs gain better access MSME sector by enhancing their business
to financial services, including fast-track KUR competitiveness, enabling them to actively
45% 55% disbursement processes. . contribute to economic growth and create new
job opportunities.
Since its inception in 2008
DEBITUR through 2024, Bank Mandiri
has disbursed KUR to 3.02
Rp40.8 trillion Portfolio Rp49.97 trillion
million borrowers with a total
555,814 debtors Total 685.145 debtors
94.5% Current Collectability 95.65%
disbursement ceiling of Rp63.9
1.64% NPL 1.22% trillion.
Male Female
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ESG IMPLEMENTATION REPORT
SOCIAL PILLAR SOCIAL PILLAR
Over the past five years, Bank Mandiri has maintained a portfolio
For Mandirians
of 685,145 active women borrowers in the micro-business sector,
with total loan disbursement of Rp50 trillion through KUR and KUM
products. Women micro-entrepreneurs constitute the majority of
Activities Supporting The Implementation
Bank Mandiri’s active borrowers, accounting for 55% of the total of Sustainability Strategy
1.24 milion active micro-segment borrowers. This program has been reintroduced to realize Bank Mandiri’s commitment to achieving Net Zero Emission
(NZE) in Operations by 2030. It requires active participation and collaboration from all employees in
their daily operational activities, including organizing events, meetings, and other activities, to ensure
alignment with the provided guidelines.
NO MORE
The credit quality of women borrowers also Bank Mandiri actively promotes inclusivity for
outperforms that of male borrowers, with 95.65% persons with disabilities through the Inclusive
of women borrowers maintaining a current loan Economic Acceleration Movement, facilitating
status and a Non-Performing Loan (NPL) ratio of the opening of 10,000 new savings accounts
1.22% as of December 2024. In comparison, male for individuals with disabilities across West Java,
borrowers have a current loan status of 94.5% and Central Java, and Yogyakarta. Bank Mandiri
an NPL ratio of 1.64%. provides various savings products tailored to the
needs of potential customers, including Tabungan
Mandiri Makmur Savings (SiMakmur) Now, Tabungan Mitra Usaha, and Simpanan
Disposable Plastic/ Leaving food and drink Using balloons
The SiMakmur service is a personal savings account Pelajar (SimPel) savings accounts for individuals Drinking Water in and confetti in the
Packaging (AMDK) implementation of
in Indonesian Rupiah, leveraging technology with disabilities who do not yet have a National
events
and information through Mandiri Agents to Identity Number (NIK).
provide banking access to all communities.
SiMakmur offers several benefits, including no Comprehensive information on Bank Mandiri’s
minimum balance requirement and no monthly Financial Inclusion is detailed in the Sustainability SAY YES TO
administration fees. Customers with SiMakmur Report of Bank Mandiri, which is published
accounts can conveniently perform transactions concurrently but in a separate publication.
without visiting Bank Mandiri branches, simply by
accessing the nearest Mandiri Agent. SiMakmur
accounts are insured by the Indonesia Deposit
Insurance Corporation (LPS).
Using a pitcher/tumbler Sorting garbage Save water
to consume drinking before disposal consumption
water
Electronic Save electricity and Using public
distribution of set the air conditioner transportation
internal documents at 23-25C°
* Refer to Letter No. DCO/1268/2023 and Letter No. DCO/1269/2023 and Memorandum No. DCO/704/2023 Regarding the
Appeal for ESG Program Implementation in order to Achieve Net Zero Emission (NZE) Operations 2030
and Guidelines for the Implementation of More Eco-Friendly Activities/ Events/
Meetings submitted to Subsidiaries, Regions, and each work unit.
PT BANK MANDIRI (PERSERO) TBK 1192 1193 ANNUAL REPORT 2024
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ESG IMPLEMENTATION REPORT
SOCIAL PILLAR
Development For Ministry of Education, Culture, Research,
and Technology, the Ministry of SOEs, and
4. Learning & Development
Training and development of Human Capital
5. Performance – Individual Performance
Management
Mandirians Diaspora Indonesia, provides opportunities capabilities are conducted to support An accountable and transparent employee
for students in their final semesters or recent business needs. Through these initiatives, each performance assessment and feedback
Bank Mandiri adopts the Human Capital Life Cycle graduates. talent is developed in the areas of technical system.
concept to develop its human resources, aiming • MyDigital Academy Competitions are and leadership capabilities using the engage,
to deliver the best Employee Value Proposition a student competition held for selected expose, and educate mechanisms. For talents 6. Reward – Total Reward System
(EVP) aligned with the Bank’s Corporate Plan. students from the best universities in projected as successors, the Bank specifically A competitive and targeted employee
The Human Capital Life Cycle at Bank Mandiri Indonesia. This program also serves as a prepares a tailored Individual Development reward system.
encompasses the following stages: form of employer branding and talent Plan (IDP) to ensure their readiness.
scouting activity to recruit the best talent to Development programs are designed based 7. Talent & Succession Management
1. Organization Structure & Capacity – work at Bank Mandiri. on assessment results to align the provided A high-quality and timely talent management
Organizational Development training with the talent’s profiling. and succession system is implemented
Support for organizational development 3. Onboarding & Employee Relations – Employee through 4 (four) main processes:
includes activities such as organizational Onboarding System and Employee Relations Specific development programs planned for • Talent Classification: Based on
structure design, job evaluation, career A friendly Employee Onboarding System talents include the Leadership Development performance, leadership characteristics,
development, planning, and capacity and Employee Relations, including new Program, scholarships for postgraduate ability, agility, and engagement.
planning. employees and employees rotating to new studies both abroad and domestically, and • Talent Profiling: Evaluating track records,
work units. As part of the digitalization of the sharing sessions with top executive leaders technical and leadership capabilities, and
2. Recruitment – Human Resource Recruitment onboarding system, the new onboarding from Indonesia and globally. Another program personality.
Various programs are implemented to process has been made more interactive is Mandiri Young Leaders (MYLead), an • Talent Development: Crafting and
enhance a reliable Human Capital system, through gamification-based learning. This accelerated development program aimed executing development plans to address
sourced both internally and externally, with process includes 10 learning topics over a at grooming Bank Mandiri’s future leaders capability gaps.
strategies to attract employees, including: duration of three months, accessible online. by sourcing high-potential young talents • Strategic Talent Review: Monitoring talent
• MyDigital Academy Scholarship from within the organization. Moreover, the development and preparing succession plans.
collaborates with the top 10 universities Bank implements coaching and mentoring
in Indonesia to provide scholarships from programs to enhance leadership talent, 8. Retire & Exit – Employee Termination and
Bank Mandiri for outstanding students delivered by professional coaches and Retirement
meeting specific criteria. This program mentors in their respective fields A comprehensive system for employee
also serves as an effective talent sourcing termination and retirement programs.
channel to recruit the best talent to work
at Bank Mandiri.
• Campus Hiring is conducted regularly,
targeting graduates from various universities
with the goal of building relationships and
fostering win-win collaboration to attract
the best talent from campuses.
• Internship Program in collaboration with the
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ESG IMPLEMENTATION REPORT
SOCIAL PILLAR SOCIAL PILLAR
Sustainability Culture for Mandirians Gender Equity
Bank Mandiri implements policies aligned with ESG principles, particularly in the social aspect. In this regard,
Bank Mandiri began implementing sustainable The ESG Group acts as the ESG coordinator
the Bank has initiatives consistent with the principles of the Respectful Workplace Policy (RWP), specifically
finance by enhancing the capacity of its within Bank Mandiri and then bankwide, and
focusing on Human Rights, emphasizing how the company manages and respects human rights within its
employees, known as Mandirians, to master ESG- collaborates with the Culture Squad in all work
operations. This includes accepting and treating employees equally, regardless of religious background,
related topics relevant to the Bank’s business. units managed by the Internal Culture Team.
ethnicity, race, ethnicity, gender, social/economic status, and disability. The policies promoting equality
This includes developing financial products and The Culture Squad serves as a liaison to convey
and diversity are applied from the initial stages of employee recruitment and are further reinforced
services as well as adapting the organization to information related to ESG in their respective work
through the training and promotion systems as well as in all aspects of Human Resources management.
integrate ESG principles into banking systems and environments.
procedures.
In terms of equality, Bank Mandiri provides equal opportunities for all employees to contribute and
Throughout 2024, Bank Mandiri actively
develop their careers, regardless of gender. Bank Mandiri ensures that all employees have the same
The engagement of all Mandirians through the conducted ESG awareness campaigns within
opportunities for career advancement, participation in development programs, and promotions to all
development of a sustainability culture is crucial its internal environment. The agenda covered
available positions, including the corresponding compensation and benefits.
for driving these changes. This effort starts with topics such as global and national commitment
building awareness among Mandirians to protect statements, regulatory requirements, and ESG
and preserve the environment in their daily implementation across Bank Mandiri in various
activities. Sustainability culture programs include aspects. Additionally, the campaigns were
enhancing technical capacity and expertise on aligned with the scope of work of the related In 2024, female employees constituted 52% of Bank Mandiri’s
ESG topics for all levels of employees and work units to enhance support for achieving Net Zero
total workforce. Female positions in management and executive
units through training, workshops, webinars, and Emissions (NZE) by 2030.
certifications. positions, from the level of Manager to Director, accounted for 46%.
Meanwhile, the salary and benefits ratio between male and female
employees is 1:1, determined solely based on performance.
Bank Mandiri consistently supports its female employees through the Srikandi Mandiri initiative. Activities
under this initiative include women’s leadership sessions, mentoring programs for female employees, and
more.
In 2024, Bank Mandiri employed 38,874 employees, comprising
52.43% female and 47.64% male, reflecting a 0.2% decrease from
the previous year’s total of 38,940 employees. Of the total workforce,
25% of female employees held top-level management positions
(BOD-1).
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ESG IMPLEMENTATION REPORT
SOCIAL PILLAR
GOVERNANCE PILLAR
Bank Mandiri Employee by Employment Status and Gender
2024 2023 2022
Description
Male Female Male Female Male Female
Permanent 16,616 17,590 16,601 17,762 16,630 18,017
Contract 1,713 2,636 1,721 2,416 1,478 1,701
Trainee 176 143 244 196 214 136
Total 18,505 20,369 18,566 20,374 18,322 19,854
Employee Turnover
The voluntary turnover rate, which stood at 2.63% or a total of 1,024 employees in 2024, marking a decrease
2% compared to the previous year’s rate of 2.68% or a total of 1,044 employees.
Employee Training and Development
In addition to receiving benefits, Bank Mandiri employees are also provided with education and training
opportunities to develop their potential and enhance their competencies.
In 2024, the total number of training participants was 949,438,
with 40,034 employees receiving training, comprising 19,118 male
employees and 20,916 female employees. The total training hours
recorded for 2024 reached 4,315,947 hours, with an average of
107.8 hours/employee.
Comprehensive information on Bank Mandiri’s human resource development is presented in the Human
Capital subsection of this Annual Report.
Bank Mandiri aims to become the leading Bank in
both domestic and regional markets by continuously
versi inggris : improving the quality of its governance, guided by the
The voluntary turnover rate, which stood at 2.63% or a total of 1,024 employees in 2024, marking a decrease 2%
laws and regulations, ACGS as well as best practices
compared to the previous year’s rate of 2.68% or a total of 1,044 employees. while striving to expand its growth sources.
versi indonesia :
Tingkat perputaran sukarela (voluntary turnover) pegawai yang mencapai 2,63% atau sebanyak 1.024 pegawai pada
tahun 2024, menurun sebesar 2% dibandingkan tahun sebelumnya yang tercatat sebesar 2,68% atau sebanyak 1.044
pegawai. Capaian ini menunjukan upaya berkelanjutan Bank Mandiri dalam mempertahankan pegawai serta men-
jaga retensi yang positif dibandingkan dengan industri sejenis.v
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ESG IMPLEMENTATION REPORT
GOVERNANCE PILLAR GOVERNANCE PILLAR
Governance Pillar Performance
SUSTAINABILITY GOVERNANCE STRUCTURE
Strengthening ESG Practices
Board of Commissioners / Related Board of
Commissioners Committee
Establishment of ESG Group as a ‘control tower’
for ESG implementation at Bank Mandiri
Board of Directors / Related Board
of Directors Committee
Most Trusted Company ESG Implementation in Bank Mandiri is supervised by
the Vice President Director, with its results reported
to Risk Management Committee (RMC) and Board ESG Working ESG Coordinator Work Unit
95,30 of Commissioners through the Risk Monitoring
Committee (KPR).
Group
ESG Coordinator Work Unit
- Business Unit
Bank Mandiri received - Risk Management Unit
the title as one of the - Supporting Unit
top performers in the - Regional Offices I-XII
Corporate Governance Privacy Policy on Bank Mandiri products and all
& Perception Index Subsidiaries
(CGPI)
Duties and Responsibilities of the Duties and Responsibilities of ESG
*)Previous Rating: 95.01 Board of Directors & Board of Unit
Whistleblowing System – Letter to CEO (WBS-LTC) Commissioners
managed by an independent external party • Develop ESG frameworks, commitments,
roadmaps, and targets.
• Monitor and evaluate the Company’s
• Monitor Bank Mandiri’s sustainable portfolio
compliance with its Articles of Association,
(in line with POJK 51/2017) and report based
regulatory authority provisions, and other laws
on the Indonesia Green Taxonomy.
and regulations related to Risk Management.
• Drive the development of Sustainable Finance
• Provide recommendations to the President
products and services.
Director on the formulation of policies,
• Integrate ESG key performance indicators
strategies, and guidelines for implementing
(KPIs) across all units.
Risk Management.
• Ensure ESG disclosures align with best
ESG GOVERNANCE practices.
• Internalize ESG awareness among all
employees.
Bank Mandiri adopts a comprehensive approach to sustainability management, integrating ESG topics
• Align ESG aspects with all business processes
within its sustainable finance framework to achieve the sustainability vision: “Becoming Indonesia’s
and internal policies.
Sustainability Champion for A Better Future.”
• Prepare ESG performance reports for the
Board of Commissioners and Board of
To realize this vision, the Bank has established governance bodies that oversee the planning, decision-
Directors, presented at the GMS.
making, monitoring, evaluation, and implementation of ESG strategies across the organization. A summary
of the structure and roles of the Bank’s primary governance bodies is as follows:
PT BANK MANDIRI (PERSERO) TBK 1200 1201 ANNUAL REPORT 2024
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ESG IMPLEMENTATION REPORT
GOVERNANCE PILLAR GOVERNANCE PILLAR
Sustainable Finance Responsibility ESG Management and Oversight
The Board of Directors holds full responsibility for Bank Mandiri has established a new unit, the The Company ensures effective ESG governance aligns with stakeholder expectations. ESG governance
establishing the Company’s sustainability direction ESG Group, as part of its sustainable finance is continuously monitored to ensure that sustainability considerations are fully integrated into the
(Framework, Commitment, Strategy, Initiatives, implementation framework. This initiative is in Company’s overall governance structure. Bank Mandiri has established clear objectives for addressing
Roadmap) concerning climate change and the accordance with SK/KOM/05.2/2022 dated 18 ESG-related issues effectively, in compliance with applicable laws and regulations, while considering
achievement of Sustainable Development Goals July 2022, and formalized through the Board global ESG practices and banking initiatives.
(SDGs). This is realized through the Sustainable of Directors Decree KEP.DKP/32/2022 dated 12
Finance Action Plan (RAKB) 2025-2029, approved September 2022. The ESG Group is designated as Specifically in climate risk management, the Board of Directors involves the Risk Management Committee
by the Board of Commissioners, and submitted to the responsible entity for sustainable finance, as (RMC) while the supervision is carried out by the Board of Commissioners through the Risk Monitoring
regulators in November each year. mandated by POJK-51/2017. This Group replaces Committee (KPR). Climate risk monitoring is carried out through Board of Directors meetings, RMC, and
the previous sustainable finance task force, ESG Forum at least six times a year.
Each member of the Board of Directors ensures functioning as a full-time, permanent unit.
the implementation of the RAKB and the In its implementation, the Board of Commissioners and the Board of Directors delegates the responsibility
management of relevant ESG topics within their The ESG Group serves as the control tower for of managing climate change risks and opportunities to the ESG Unit, with direct supervision by the Deputy
respective directorates, following the timelines set ESG implementation across Bank Mandiri and all President Director and reporting to RMC and KPR. The ESG Unit report is submitted regularly to the Board of
in the RAKB. The integration and coordination of its subsidiaries. Led by a Senior Vice President, Directors and the Board of Commissioners. In addition, the Board of Directors is actively involved in climate
ESG topic management fall under the specific the unit operates under the authority of the Vice risk, participating in discussions on climate change and ESG issues, including involvement in Climate Risk
authority of the Vice President Director, executed President Director of the Company. The daily Stress Testing (CRST). Collaboration with policymakers, in this case the Financial Services Authority (OJK), is
by the ESG Group with the following scope: functions of the ESG Group include managing one of the main drivers in Bank Mandiri’s climate strategy.
the ESG framework, aligning regulations with
• Management of the ESG Framework, ESG and climate change issues, overseeing
• Alignment of regulations with ESG and climate sustainable portfolio management, formulating
change issues, responsible operational strategies, and handling
• Management of the sustainable portfolio, communication and reporting to both internal
• Strategies for responsible operations, and external stakeholders.
• Communication and reporting functions for
internal and external stakeholders.
PT BANK MANDIRI (PERSERO) TBK 1202 1203 ANNUAL REPORT 2024
Page 324
In 2024, Bank Mandiri
successfully increased
its TJSL fund distribution
by 43%, reaching
Rp250 billion, through
the implementation
of various initiatives to
ensure the achievement
of targets outlined in the
SDGs.
SOCIAL AND
ENVIRONMENTAL
RESPONSIBILITY
Page 325
SOCIAL AND ENVIRONMENTAL SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
RESPONSIBILITY COMMITMENTS
COMMITMENTS AND POLICIES
AND POLICIES Bank Mandiri reaffirms its unwavering micro, small, and medium enterprises (MSMEs).
commitment to implementing Corporate Social By strengthening synergies with stakeholders and
and Environmental Responsibility (TJSL) programs, leveraging cutting-edge technology, the Bank
reflecting its dedication to global sustainability ensures its programs are impactful and adaptive
goals and Indonesia’s national priorities. In 2024, to changing social and environmental dynamics.
the Bank adopts a forward-thinking approach,
embedding international best practices and This commitment underscores Bank Mandiri’s
aligning with contemporary trends that prioritize leadership in balancing economic growth
resilience, innovation, and inclusivity. Through with social and environmental responsibilities,
the integration of global frameworks, such as reaffirming its role as a catalyst for sustainable
the Sustainable Development Goals (SDGs) and progress. These efforts also align with Indonesia’s
Environmental, Social, and Governance (ESG) vision for achieving equitable development and
principles, Bank Mandiri seeks to contribute carbon neutrality, positioning Bank Mandiri as
meaningfully to the holistic development of a key partner in shaping a resilient, sustainable
communities, economic empowerment, and future for the nation and beyond
environmental stewardship.
Bank Mandiri TJSL initiatives are strategically
designed to address critical global and national
issues, including climate change mitigation,
poverty alleviation, equitable access to education
and healthcare, and fostering innovation for
TJSL Implementation Policy
Aligned with Ministry of State-Owned Enterprises (SOEs) Regulation No. 01/MBU/03/2023, Bank Mandiri
implements its TJSL programs based on ISO 26000, adopting the Creating Shared Value (CSV) concept.
This approach emphasizes shared benefits and values tailored to current developments and needs.
By doing so, Bank Mandiri TJSL initiatives aim to deliver optimal benefits for social and environmental
development, contribute to added value for the Company, and empower micro and small enterprises to
grow stronger and more independent.
Bank Mandiri are consistently committed to balancing
economic growth with social responsibility and ISO 26000 Standard Principle
environmental stewardship. Through impactful and
forward-thinking initiatives, we continually contribute to 01 Human Rights Consumer
Issues
04
a sustainable future that aligns with global goals and
supports Indonesia’s national aspirations for equitable
and inclusive development. 02 Manpower
Practices
Environment
05
Organization
Governance Community
03 Fair Business
Practices
Engagement &
Development
06
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SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
TJSL LEGAL REFERENCES TJSL PILLARS
TJSL programs and activities are carried out by referring to the Bank’s Mission and in line with ESG aspects.
The TJSL program is also carried out based on various regulations, including:
1. Law No. 7 of 1992 concerning Banking as has been amended with Government Regulation in Lieu of
Law No. 2 of 2022 concerning Job Creation.
2. Law No. 19 of 2003 concerning State-Owned Enterprises as last amended by Government Regulation
in Lieu of Law No. 2 of 2022 concerning Job Creation.
3. Law No. 40 of 2007 concerning Limited Liability Companies as last amended by Government
Regulation in Lieu of Law No. 2 of 2022 concerning Job Creation;
4. Government Regulation No. 47 of 2012 concerning Social and Environmental Responsibility of Limited
Liability Companies;
5. Regulation of the Minister of State-Owned Enterprises of the Republic of Indonesia No. PER-1/
MBU/03/2023 dated 24 MArch 2023 concerning the Corporate Social and Environmental Responsibility
Program for State-Owned Enterprises.
The strategic initiatives of Bank Mandiri TJSL are structured based on four main pillars: social, environmental,
economic, and legal and governance. These pillars align with Minister of SOEs Regulation No. PER-01/
MBU/03/2023 on Social and Environmental Responsibility Programs of SOEs.
TJSL PRINCIPLES TJSL PILLARS
Referring to the Regulation of the Minister of SOEs, four principles guide the systematic and integrated
implementation of TJSL programs to ensure their performance aligns with priorities and work plans. These
Environmental
01 For sustainable management of natural resources and
the environment as a support for all life
four principles are:
1. Integrated. Based on risk analysis and business processes that are interconnected with stakeholders; To achieve quality economic growth through sustainable
2.
3.
Directed. Having a clear direction to achieve the Bank’s objectives;
Measurable impact. Contributing to and providing benefits that create change or added value for
Economy
02 employment and business opportunities, innovation,
inclusive industries, adequate infrastructure, clean energy
and supported by partnerships
stakeholders and the Bank.
4. Accountability. Ensuring accountability to prevent potential misuse or irregularities.
03
To realize legal certainty and effective, transparent,
Legal & accountable, and participatory governance to create
Governance security stability and achieve a state based on law
Social
04 To achieve the fulfillment of quality human rights in a fair
and equal manner to improve welfare for all communities
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SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
TJSL PROGRAM STRATEGY PURPOSE OF TJSL
Through its various TJSL programs, Bank Mandiri is committed to enhancing community welfare by The objectives of Bank Mandiri TJSL Program are:
fostering opportunities for local economic activities. By empowering community members, both fund 1. Realizing a harmonious relationship between the Bank and the community.
owners and users, the programs aim to facilitate transactions that contribute to the growth of the national 2. Helping the growth and development of micro, small and medium enterprises that are independent,
economy. To maximize the impact, Bank Mandiri conducts comprehensive assessments to identify the resilient, and competitive with professional management.
specific potentials and needs of local communities, ensuring that its initiatives are targeted and effective. 3. Developing a pattern of coaching micro, small and medium enterprises, by prioritizing aspects of
equity, independence, professionalism, and ethics.
In alignment with this commitment, Bank Mandiri has strategically allocated and realized its TJSL budget 4. Maintaining environmental sustainability, and helping to improve the quality of life of the community
for the 2024 reporting year. The budget is categorized according to Bank Mandiri TJSL pillars, as detailed which includes the areas of education, health and wellbeing.
below:
Budget Allocation According to TJSL Pillars – 2024
TJSL Pillars Target (Rp) SCOPE OF TJSL
BANK MANDIRI
Social 112,000,000,000
Economy 82,500,000,000
Environment 52,500,000,000
Legal & Governance 3,000,000,000
Total 250,000,000,000
Bank Mandiri TJSL programs are implemented with targeted beneficiaries, including communities
surrounding the Bank’s operational areas and the broader public selected strategically. In 2024, Bank
Mandiri TJSL activities are focused on three main areas: Education, Environment, and MSE Development.
Budget Realization of Bank Mandiri TJSL 2024
Achievement 2024
TJSL Pillar Support to SDGs (Total
Realization Allocation
Programs)
Rp112.02 Rp112
Social PIllar 492
Billion Billion
Economy PIllar 343
Rp82.50
Billion
Rp82.5
Billion
TJSL MANAGEMENT STRUCTURE
Environmental Rp52.51 Rp52.5
348
Pillar Billion Billion Bank Mandiri TJSL program is managed by the Corporate Social Responsibility Department under the
Corporate Secretary Group. SEVP Corporate Relations who is under the supervision of the President
Legal & Director is in charge of the TJSL programs.
Rp3.00 Rp3.0
Governance 12
Billion Billion
Pillar
Total Rp250.03 Rp250
1,195
Billion Billion
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SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
TJSL 2024 ACHIEVEMENTS BANK MANDIRI TJSL PROGRAM
In 2024, Bank Mandiri’s commitment to implementing TJSL programs and achieving SDGs was recog- Rumah BUMN (RB) Bank Mandiri
nized through various awards from third parties, including:
Priorities: MSE Development SDGs Category
Awards
No. Date Awarding
Award Name Category
1 March 2024 Indonesia CSR Excellence 1. The Best Leadership Focus Commitment on CSR First Indonesia Magazine
Awards 2024 2. Excellence Community Program Award The Best
CSR in MSME Program The Best Integrated CSR
Awards
2 April 2024 Kelana Wastra 2024 Largest B2B Transaction Volume Category Ministry of SOEs
3 May 2024 Development of Contribution in Driving the Transmigration Area Ministry of Villages,
Disadvantaged Regions of South Sumatra Province as a Competitive Development of
and Transmigration of the Transmigration Area Disadvantaged Regions
Republic of Indonesia and Transmigration
4 May 2024 TOP CSR Awards 2024 1. TOP CSR Awards 2024 on Stars 5 Top Business
2. TOP Leader on CSR Commitment Urban Festival
5 June 2024 Bisnis Indonesia (BISRA) Gold Champion Social Responsibility to Accelerate Business Indonesia 2024
2024 Stronger Recovery Category
Priorities: MSE Development SDGs Category
6 July 2024 Derap Kerja Sama Jakarta 1. Community Empowerment Category DKI Jakarta Provincial
Award 2. Categories Environment Government
7 July 2024 National Family Day Implementation of the Stunting Control Program in National Population and
the Gunung Kidul Region Family Planning Board
(BKKBN)
8 September 7 Most Popular Brand of Social Program/Community Development Category Jawa Pos
2024 The Year 2024
9 October Trade Expo Indonesia Best Booth Category more than 100 m of Trade Ministry of Trade
2024 Expo Indonesia 2024
10 October CSR Awards 2024, Impact Most Impactful Program on Health and Education Investor Trust
2024 Symphony: “Corporate
Social Responsibility
Appreciation Night 2024”
Aksi Bersih Mandiri
BANK MANDIRI TJSL PROGRAM
Priorities: Environment SDGs Category
The following are several flagship TJSL programs carried out by the Bank during 2024:
Bank Mandiri Flagship TJSL Program Highlights – January to December 2024
Wirausaha Muda Mandiri (WMM)
Priorities: MSE Development SDGs Category
Urban Livin
Priorities: Education, Environment and MSE SDGs Category
Development
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SOCIAL AND ENVIRONMENTAL RESPONSIBILITY BANK MANDIRI TJSL PROGRAM BANK MANDIRI TJSL PROGRAM Mudik Bersama Mandiri Sentra Pengolahan Beras Terpadu (SPBT) Priorities: Social, MSE Development SDGs Category Priorities: MSE Development SDGs Category Mandiri Sahabat Desa Mandiri Sahabatku Priorities: Social, MSE Development SDGs Category Priorities: MSE Development SDGs Category Mandiri Sehat Mandiri Lingkar Hijau Priorities: Social, Environment SDGs Category Priorities: Environment and MSE Development SDGs Category Mandiri Sahabat Difabel Mandiri Air Priorities: MSE Development SDGs Category Priorities: Environment, Social SDGs Category PT BANK MANDIRI (PERSERO) TBK 1214 1215 ANNUAL REPORT 2024
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Beasiswa Mandiri Mandiri Bersama Mandiri Program
Priorities: Education SDGs Category The Mandiri Bersama Mandiri program is a Social and Environmental Responsibility (TJSL) initiative aimed at
supporting community empowerment and fostering sustainable economic development in Indonesia. It
emphasizes collaboration and innovative approaches to developing community self-reliance, ultimately
shaping economically independent Indonesian communities.
The program targets several key objectives, including improving the economic welfare of communities
across Indonesia, empowering economic activities, enhancing financial literacy, promoting sustainable
community development, and providing tangible support for the government’s National Economic
Recovery (PEN) program. These targets reflect Bank Mandiri’s commitment to the priority goals of the
Sustainable Development Goals (SDGs), particularly Goal 8: “Decent Work and Economic Growth.”
Tanggap Bencana The program encompasses 14 distinct activities, which are detailed as follows:
Priorities: Social, Environment SDGs Category
1. Wirausaha Muda Mandiri (WMM)
Wirausaha Muda Mandiri (WMM) is Bank Mandiri’s flagship program, initiated in 2007, designed to
support the government’s efforts in fostering entrepreneurship in Indonesia, particularly among the
younger generation. Entrepreneurs serve as a vital role in a nation’s economy and are considered a
key indicator of its economic progress.
The main objective is to form a community of young entrepreneurs who continue to synergize in Bank
Mandiri and government programs, thereby succeeding as role models for the new generation of
Mandiri Berbagi Kebaikan Indonesian youth entering the entrepreneurial world.
Priorities: Social SDGs Category Carrying the tagline Inspire, Innovate, Impact, the WMM Program is expected to continuously create
young entrepreneurs with the ability to find effective solutions to problems or challenges and the
capability to adapt to new changes or situations.
In its implementation in 2024, WMM registration attracted more than 3,700 participants
under the Business Existing category. The program aims to support young entrepreneurs
who are eager to pursue entrepreneurship, helping them further develop their businesses,
gain access to business networks, and acquire the knowledge and skills needed to succeed
in the business world.
Pembangunan Sarana dan Prasarana Umum
Priorities: Social, Environment SDGs Category 2. Rumah BUMN (RB) Bank Mandiri
Rumah BUMN (RB) is an enhancement of the Rumah Kreatif BUMN (RKB) program, with primary goal
to increase the capacity and capability of MSMEs. This initiative aims to create excellent and quality
MSMEs in Indonesia.
The targeted goals are to enhance MSMEs to upgrade to a higher level and produce superior and
high-quality products and packaging designs that can compete both nationally and internationally.
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Rumah BUMN functions include MSME Development, Provincial-Level Disaster Response Units,
Co-Working Space, Millennial Basecamp, and Provision of KUR/KUM. In 2024, Bank Mandiri organized these initiatives at several locations, including the
Indonesian National Team match at Gelora Bung Karno (GBK) and the Mandiri Jogja
Marathon, as well as providing Recycling Vending Machines, Garbage Boats, and Waste
Bank Mandiri has been entrusted by the Ministry of SOEs to establish Rumah BUMN since Collection Vehicles. These efforts contributed to reducing plastic waste, with more than
2017. In 2024, Bank Mandiri had successfully established 23 Rumah BUMN, supporting a 3.5 tons of waste collected across three locations, while engaging over 150 community
total of 15,101 MSMEs in various locations, ranging from Kampar Regency (Riau Province) members to raise awareness about cleanliness and environmental responsibility.
to Bintuni (West Papua Province), as well as major cities such as Jakarta, Bogor, Medan,
Semarang, and Surabaya. Activities conducted at Rumah BUMN include the Rumah BUMN
Entrepreneur Week, as well as acceleration programs aimed not only at MSMEs but also
at Rumah BUMN facilitators, such as certified coaching training. In 2024, over 100 training 5. Urban LIVIN
sessions were held across all Rumah BUMN managed by Bank Mandiri.
Urban Livin is a movement to encourage The target of this program aligns with the
urban communities to live better, be more Sustainable Development Goals (SDGs) of No
environmentally friendly, and care more for Poverty, Quality Education, Decent Work and
Bank Mandiri measures and evaluates the social impact of Rumah BUMN activities. In 2024, social others, with a focus on sub-urban areas to Economic Growth, Sustainable Cities and
impact measurement was conducted using the Social Return on Investment (SROI) method at create a more prosperous society through Communities, and Responsible Consumption
Rumah BUMN Jakarta Selatan and Rumah BUMN Medan. The SROI values were 3.9 for Rumah BUMN the pillars of environment, education, and and Production.
Jakarta Selatan and 4.06 for Rumah BUMN Medan. economy.
Throughout 2022–2023, the Graduation of
Urban Livin consists of two interrelated Kejar Paket A, B, and C programs was held
3. Urban Festival programs: Mandiri Pilah Sampah and Mandiri with a total of 242 students. The equivalency
Sekolah Kejar Paket. Mandiri Pilah Sampah education organized by Bank Mandiri has
A business growth acceleration program for MSMEs focusing on sustainability aspects through training is a program emphasizing organic waste been Accredited A by BAN PNF. Learning
and incubation programs for curated Rumah BUMN participants. During the Urban Festival, 20 finalist management using biodigester machines activities are conducted regularly in
MSMEs from Rumah BUMN were selected after a curation process. Out of these, 5 winners will receive and engaging communities to produce eco- collaboration with Local Champions to
development grants. enzymes. Through this program, communities support daily activities until students receive
are encouraged to sort and manage their diplomas. The program locations
The goal is to provide recognition and appreciation to outstanding MSMEs that can serve as waste independently, resulting in positive are spread across Sub-District Mampang
“representatives” of Bank Mandiri’s MSMEs, demonstrating growth through network development environmental, social, and economic Prapatan, Sub-District Kebon Baru, and Sub-
and market access. impacts by establishing waste banks. District Tanjung Barat. Currently, the Kejar
Paket A, B, and C programs are ongoing
The Urban Festival activity attracted more than 5,000 MSMEs to participate in the MSME acceleration Through this activity, Mandiri Sekolah Kejar with approximately 200 students enrolled.
program. All Urban Festival 2024 winners who received business capital utilized the funds to meet their Paket was established to provide greater This program is a collaborative initiative
operational and production process needs. benefits to the community. It is a non- with alumni of the Wirausaha Muda Mandiri
formal education program designed for program.
those who were unable to complete their
4. Aksi Bersih Mandiri formal education. This program offers the
community an opportunity to obtain an
Aksi Bersih Mandiri is a program designed to promote cleanliness and environmental preservation. education equivalent to formal schooling
This initiative engages Bank Mandiri employees and the surrounding community working together through three levels: Paket A (equivalent to
to conduct clean-up activities in various locations and events that require special attention to elementary school), Paket B (equivalent to
cleanliness. junior high school), and Paket C (equivalent
to senior high school) for communities around
Through this program, Bank Mandiri aims not only to create a positive impact on the environment but waste banks.
also to drive the community to be more aware of cleanliness and the importance of maintaining a
healthy environment. Aksi Bersih Mandiri is also combined with environmental awareness campaigns,
such as reducing plastic waste, promoting recycling, and educating on better waste management
practices.
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6. Mudik Bersama Mandiri 8. Mandiri Sehat
As a form of social responsibility, Bank Mandiri organizes a Mudik Bersama program for the community Mandiri Sehat is a program by Bank Mandiri focused on improving community health, particularly in
and employees near the company’s environment. This free homecoming initiative is a mandatory areas that require additional healthcare support.
social activity by Bank Mandiri ahead of the Eid al-Fitr celebrations, directly benefiting the general
public. The program aims to create healthier and more prosperous communities through various healthcare
services and health-related education initiatives.
The objectives of this activity include providing assistance to people who wish to return to their
hometowns using public transportation, particularly those connected to Bank Mandiri, including
Throughout 2024, several activities were carried out, including Bakti Kesehatan for the
customers and internal employees in need, as a reflection of Bank Mandiri’s care for the community
surrounding the company.
Abdi Dalem Ngayogyakarta, providing healthcare facilities and infrastructure such as
24 ambulances, supporting 688 Posyandu (integrated health posts), organizing blood
donation conducted 4 (four) times a year across all regions, deploying disaster response
During the Mudik Bersama BUMN held on April 4 - 6, 2024, Bank Mandiri successfully vehicles, and other related activities.
facilitated the homecoming of 6,525 travelers using 145 buses conducted in
collaboration with several institutions.
9. Mandiri Sahabat Difabel
7. Mandiri Sahabat Desa
Mandiri Sahabat Difabel is a Corporate Social Responsibility (CSR) program initiated by Bank Mandiri
Mandiri Sahabat Desa is a program initiated by Bank Mandiri with the aim of empowering communities to provide support and enhance the quality of life for individuals with disabilities.
in Indonesia, particularly in the areas of economy, finance, and skills development.
The program aims to empower people with disabilities by providing various facilities and opportunities
This program is expected to support the goal of creating more self-reliant, prosperous villages with that enable them to actively participate in society and the workforce.
economic resilience, enabling rural communities to contribute sustainably to national economic
development.
Several activities were carried out in 2024, including providing access to financial literacy,
training/education, and empowering Sahabat Difable to gain equal access, with Bank
In 2024, Bank Mandiri provided various forms of assistance focusing on public infrastructure, Mandiri having mentored more than 200 MSMEs with disabilities.
education, MSME support, health, and social welfare. These included financial literacy
training, the construction of clean water facilities such as communal public toilets (MCK),
the provision of clean water sources in the form of solar-powered water pump equipment,
street lighting using solar panels, solar panels for uninhabitable homes, social services in the
form of basic food packages, community clean-up activities, the provision of integrated 10. Integrated Rice Processing Center (SPBT)
waste management facilities for youth organizations, school supplies for children, free
health services for the community, stunting prevention packages, and MSME support in
the form of equipment for women fisherfolk and repairs for fishing boats for the community.
SPBT is Bank Mandiri’s concrete effort to livelihoods, boost rural purchasing power,
One of the Mandiri Sahabat Desa program activities was carried out in Morowali, Central
enhance inclusiveness and the welfare of break supply chains that disadvantage
Sulawesi, from May 20-22, 2024. local farmers. It involves building physical farmers, and reduce poverty in the area.
infrastructure such as facilities, providing
equipment and tools for rice processing,
Bank Mandiri has established Integrated
and introducing institutional innovations for
farmers.
Rice Processing Centers (SPBT) in three
locations: Pamarican, Kebumen, and
The SPBT aims to establish a unified rural Jembrana.
agricultural-based economic strength. This
initiative is expected to improve farmers’
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11. Mandiri Sahabatku
14. Mandiri Scholarship
A series of entrepreneurship training activities for Indonesian Migrant Workers (PMI) that has been
conducted since 2011. The Mandiri Scholarship by Bank Mandiri is an educational assistance program aimed at supporting
outstanding and high-potential students in Indonesia.
The target audience is PMIs, with the hope that upon their return to Indonesia, they will have
entrepreneurship skills and be able to become self-reliant entrepreneurs. The training is provided This program seeks to nurture a generation of competent and highly competitive youth who can
not only to PMIs but also to their families. contribute to Indonesia’s future progress.
In 2024, training was provided to more than 2,200 Migrant Workers (PMI) and Former In 2024, Bank Mandiri awarded scholarships to the National Flag Hoisting Troop (Paskibraka),
Migrant Workers (Purna PMI) across 6 (six) countries, including Hong Kong, Malaysia, South children of TNI Polri personnel, and provided other educational scholarships.
Korea, Japan, Indonesia, and Saudi Arabia. In addition to offline and online training, a
mentorship program was also implemented in collaboration with alumni of the Young
Entrepreneurs Program (WMM) and Rumah BUMN. This initiative provides continuous
mentoring and training for selected migrant workers and their families.
12. Mandiri Lingkar Hijau
Mandiri Lingkar Hijau is a corporate social responsibility program by Bank Mandiri aimed at supporting
environmental sustainability.
The program focuses on processing waste into economically valuable products. In addition to
addressing waste management issues, it is also designed to empower local communities
In 2024, the Mandiri Lingkar Hijau Program empowered more than 50 farmers, 40 coffee
shops, 20 vocational school students, and alumni of the Mandiri Young Entrepreneurs
Program. This initiative successfully processed 2.5 tons of coffee waste through activities
including waste collection, research, processing, training, and product marketing. Through
the Mandiri Lingkar Hijau Program, Bank Mandiri is committed to actively contributing to
environmental sustainability while driving the community to be more aware of nature
conservation for future generations.
13. Mandiri Air
Mandiri Air is one of Bank Mandiri’s corporate Through Mandiri Air, Bank Mandiri is
social responsibility programs focused committed to supporting public health and
on improving access to clean water and enhancing the quality of life by providing
proper sanitation in various regions of adequate access to clean water.
Indonesia. This program is designed to
assist communities facing difficulties in
accessing clean water, particularly in areas
In 2024, this program was implemented in
where sanitation infrastructure remains a
challenge.
17 villages across 4 regencies, providing
access to clean water for 3,719 families.
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Bangkit Bersama Mandiri Program In its implementation, Bank Mandiri 4. Bank Mandiri Anniversary Celebration:
coordinated with the National Disaster Provided educational support to 2,600
This CSR program addresses societal issues, focusing on social, health, education, and environmental Management Agency (BNPB), the Ministry of orphans and organized Mandiri Affordable
matters, as well as the development of public facilities and infrastructure. The objective is to deliver benefits SOEs, and local governments to ensure that Markets, offering 70,200 social packages
that enhance the lives and welfare of the community. This aligns with Bank Mandiri’s commitment to fulfilling every disaster response action created a at low prices to underprivileged families.
its social function through initiatives such as assistance for natural and non-natural disasters, education, positive and optimal impact. This initiative was carried out with the
health improvement, infrastructure development, religious facilities, environmental conservation, and involvement of Bank Mandiri employees
social empowerment to alleviate poverty. across its regional offices.
2. Mandiri Berbagi Kebaikan 5. Christmas Celebrations: Distributed over
The aim is to provide benefits that enhance the lives and welfare of the community. This aligns with 2,000 gift packages to orphanages and
Bank Mandiri’s commitment to fulfilling its social function through initiatives such as aid for natural and MMandiri Berbagi Kebaikan is a program by nursing homes.
non-natural disasters, education, health improvement, infrastructure development, religious facilities, Bank Mandiri aimed at helping those in need,
environmental conservation, and community empowerment to alleviate poverty. This goal is also aligned especially during major occasions such as
with the priority target of the SDGs, specifically Goal 10: Reduced Inequalities. Ramadan, Eid al-Adha, Christmas, and other 3.
Public Facilities And
major holidays. Infrastructure Construction
The program’s activities in 2024 consisted of 3 (three) main initiatives, detailed as follows:
This program reflects Bank Mandiri’s The Public Facilities and Infrastructure
commitment to supporting social welfare Development assistance program by
and helping to reduce the burdens of Bank Mandiri represents a commitment of
1. Disaster Response communities, particularly in areas requiring its Corporate Social Responsibility (CSR)
assistance. initiatives. This program is aimed at supporting
• Disaster Response for Flood in Demak
This program focuses on emergency disaster infrastructure development across various
Regency through Yayasan Tlogo Pandan
response actions in collaboration with all In 2024, Bank Mandiri conducted several regions in Indonesia, particularly in areas
• Disaster Response for Flash Flood and
relevant stakeholders. Mandiri Berbagi Kebaikan activities, where such facilities are critically needed.
Landslide in Lebong Regency, Bengkulu
including: Through this program, Bank Mandiri provides
• Disaster Response for Flood in Belopa,
The objective of this program is to accelerate infrastructure that improves the quality of life
Luwu Regency
disaster impact management for affected 1. Ramadan Blessings: Distributed gifts to for communities and supports sustainable
• Disaster Response for Earthquake in
communities by fulfilling their basic needs 57,000 orphans and underprivileged social and economic development.
Sumedang Regency
during and after the disaster. individuals during the holy month of
• Disaster Response for Flash Flood in Pesisir
Ramadan. The program focuses on addressing
Selatan Regency, West Sumatra
Throughout 2024, Bank Mandiri played an 2. Eid al-Adha Sacrifice Distribution: inadequate public facilities, such as bridges,
• Disaster Response for Flood in Sepaku
active role in disaster response efforts by Delivered 5,000 cans of sacrificial meat to rural roads, sanitation systems, places of
District, Penajam Paser Utara Regency
distributing approximately 16,000 packages, remote islands and disaster-stricken areas worship, and uninhabitable homes.
• Disaster Response for Flood in Gorontalo
including food and health supplies, to the such as Mount Ruang in North Sulawesi,
Regency
following locations: Agam Regency in West Sumatra, Bontang In 2024, Bank Mandiri developed public
• Disaster Response for Mount Lewotobi
in East Kalimantan, Morowali in Southeast facilities, including 132 places of worship
Eruption, East Flores, NTT
• Disaster Response for Mount Merapi Sulawesi, and Mentawai in West Sumatra, consisting of mosques, churches, and
• Disaster Response for Fire in Manggarai,
Eruption, West Sumatra as well as distributed 278,100 packages temples, road repairs at 78 locations,
South Jakarta
• Disaster Response for Flood in Kerinci, of sacrificial meat across all Bank Mandiri renovations and construction of community
• Disaster Response for Flash Flood and
Jambi operational regions. halls at 38 locations, and the development of
Galodo in Tanah Datar and Agam
• Disaster Response for Flood in Humbang 3. Mandiri Jogja Marathon: Organized a CSR other public infrastructure.
Regencies
Hasundutan Regency, North Sumatra initiative, the Shoe Donation Dropbox,
• Disaster Response for Flood in Lolulamo
• Disaster Response for Flood in collecting approximately 300 pairs of
Village, Central Halmahera Regency
Karanganyar, Demak Regency, Central wearables used shoes from participants
• Disaster Response for Flood in Ogan
Java during race pack collection. These shoes
Komering Ulu Regency, South Sumatra
• Disaster Response for Flood in Grobogan were distributed to underprivileged
• Disaster Response for Flood in Kudus
Regency, Central Java communities, including pedicab drivers,
Regency
• Disaster Response for Flood in horse cart drivers, sanitation workers, and
Ciledugkulon Village, Cirebon Regency street vendors.
• Disaster Response for Flood in North
Sulawesi
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DISBURSEMENT OF TJSL FUNDS KINERJA PROGRAM TJSL
In 2024, Bank Mandiri realized a total of Rp250 billion for its Corporate Social and Environmental
Responsibility (TJSL) programs. The funds were distributed across various initiatives :
TJSL Program Budget Allocation for Community Development Program
Program Unit 2023 2024
Charitable Donations % 42.35 44.80
Community Investments % 53.65 54.00
Commercial Initiatives % 4.00 1.20
Total % 100 100
Jenis Kontribusi TJSL
Contribution Types Unit 2023 2024
Cash Contribution* Rp million 0 0
In-Kind Giving** Rp million 174.67 250.03
Management Overhead Rp million 9.63 6.56
* Bank Mandiri does not provide direct cash assistance to the public. All CSR contributions are carried out through community
development programs and strategic infrastructure projects.
** Total funds realized from CSR programs
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CONFORMITY OF THE CONFORMITY OF THE IMPLEMENTATION OF CORPORATE GOVERNANCE
IMPLEMENTATION OF CORPORATE
TOWARDS THE ASEAN CORPORATE GOVERNANCE SCORECARD
GOVERNANCE TOWARDS
THE ASEAN CORPORATE
GOVERNANCE SCORECARD
Level Principles and Recommendations Presentation Level Principles and Recommendations Presentation
A. Rights and Equitable Treatment of Shareholders Does the company give the opportunity for shareholders to place item/s on the
A.2.15 agenda of general meetings and/or to request for general meetings subject to a 619
A.1 Basic Shareholder Rights certain percentage?
Does the company pay (interim and final/annual) dividends in an equitable and Markets for corporate control should be allowed to function in an efficient and
timely manner; that is, all shareholders are treated equally and paid within 30 days A.3
transparent manner.
A.1.1 after being (i) declared for interim dividends and (ii) approved by shareholders at 439-440
general meetings for final dividends? In case the company hasoffered Scrip dividend, In cases of mergers, acquisitions and/or takeovers requiring shareholders’ approval,
did the company paid the dividend within 60 days. A.3.1 does the board of directors/commissioners of the company appoint anindependent 432
party to evaluate the fairness of the transaction price?
Right to participate effectively in and vote in general shareholder meetings and
A.2 should be informed of the rules, including voting procedures, that govern general The exercise of ownership rights by all shareholders, including institutional investors,
A.4
shareholder meetings. should be facilitated.
Do shareholders have the opportunity, evidenced by an agenda item, to approve Does the company disclose its practices to encourage shareholders to engage with
A.4.1 615
A.2.1 remuneration (fees, allowances, benefit-in-kind and other emoluments) or any 614, 625 the company beyond general meetings?
increases in remuneration for the non-executive directors/commissioners?
A.5 Shares and voting rights
Does the company provide non-controlling shareholders a right to nominate
A.2.2 613 - 614 Where the company has more than one class of shares, does the company publicise
candidates for board of directors/commissioners?
A.5.1 the voting rights attached to each class of shares (e.g. through thecompany website 613-615
A.2.3 Does the company allow shareholders to elect directors/commissioners individually? 613 - 614 / reports/ the stock exchange/ the regulator’s website)?
A.2.4 Does the company disclose the voting procedures used before the start of meeting? 619 A.6 Notice of AGM
Do the minutes of the most recent AGM record that the shareholders were given the Does each of the resolutions tabled at the most recent annual general meeting deal 619, 620, 621,622,
A.2.5 opportunity to ask questions and the questions raised by shareholders and answers 623 - 631 with only one item, i.e., there is no bundling of several items into the same resolution? 623, 624, 625, 626,
A.6.1
given recorded? 627, 628 629, 630,
631
Does the company disclose the voting results including approving, dissenting, and
A.2.6 623 - 631
abstaining votes for all resolutions/each agenda item for the most recent AGM? Are the company’s notice of the most recent AGM/circulars fully translated into
A.6.2 619, 620, 621, 622
English and published on the same date as the local-language version?
Does the company disclose the list of board members who attended the most recent
A.2.7 621 - 622
AGM? Does the notice of AGM/circulars have the following details:
Does the company disclose that all board members and the CEO (if he is not aboard Are the profiles of directors/commissioners (at least age, academic qualification,
A.2.8 621 - 622
member) attended the most recent AGM? A.6.3 date of first appointment, experience, and directorships in other listed companies) in 619-622
seeking election/re-election included?
A.2.9 Does the company allow voting in absentia? 623
623, 632, 643, 645,
Did the company vote by poll (as opposed to by show of hands) for all resolutions at A.6.4 Are the auditors seeking appointment/re-appointment clearly identified? 666, 684, 692, 723,
A.2.10 622
the most recent AGM? 880-884
Does the company disclose that it has appointed an independent party (scrutineers/ A.6.5 Were the proxy documents made easily available? 619-621
A.2.11 623
inspectors) to count and/or validate the votes at the AGM?
A.7 Insider trading and abusive self-dealing should be prohibited
Does the company make publicly available by the next working day the result of the
A.2.12 623
votes taken during the most recent AGM/EGM for all resolutions? Are the directors/commissioners required to report their dealings in company shares 180-187, 744-745,
A.7.1
within 3 business days? 761
A.2.13 Does the company provide at least 21 days’ notice for all AGMs and EGMs? 619
A.8 Related party transactions by directors and key executives
Does the company provide the rationale and explanation for each agenda item
A.2.14 which require shareholders’ approval in the notice of AGM/circulars and/or the 619 Does the company have a policy requiring a committee of independent directors/
accompanying statement? A.8.1 commissioners to review material RPTs to determine whether they are in the best 444-455
interests of the company and shareholders?
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CONFORMITY OF THE IMPLEMENTATION OF CORPORATE GOVERNANCE CONFORMITY OF THE IMPLEMENTATION OF CORPORATE GOVERNANCE
TOWARDS THE ASEAN CORPORATE GOVERNANCE SCORECARD TOWARDS THE ASEAN CORPORATE GOVERNANCE SCORECARD
Level Principles and Recommendations Presentation Level Principles and Recommendations Presentation
Does the company have a policy requiring board members (directors/commissioners) Boards should assess whether the company’s capital structure is compatible with
A.8.2 to abstain from participating in the board discussion on a particular agenda when N/A its strategic goals and its associated risk appetite to ensure it is resilient to different
they are conflicted? scenarios
Does the company have policies on loans to directors and commissioners either B.3.1 Does the company disclose that the board reviews on an annual basis that the
A.8.3 forbidding this practice or ensuring that they are being conducted at arm’s length 455 company’s capital and debt structure is compatible with its strategic goals and its 427-429
basis and at market rates? associated risk appetite?
A.9 Protecting minority shareholders from abusive actions The corporate governance framework should recognise the rights of stakeholders
B.4 established by law or through mutual agreements and encourage active co-
Does the company disclose that RPTs are conducted in such a way to ensure that operation between corporations and stakeholders in creating wealth, jobs, and the
A.9.1 586, 613, 614, 617
they are fair and at arms’ length? sustainability of financially sound enterprises
In case of related party transactions requiring shareholders’ approval, is the decision Does the company disclose a policy and practices that address:
A.9.2 444-455
made by disinterested shareholders?
B.4.1 The existence and scope of the company’s efforts to address customers’ welfare? Sustainability
B. Sustainability and Resilience Report
Sustainability-related disclosure should be consistent, comparable and reliable, and B.4.2 Supplier/contractor selection procedures? Sustainability
B.1 include retrospective and forward-looking material information that a reasonable 1152-1158 Report
investor would consider important in making an investment or voting decision
B.4.3 The company’s efforts to ensure that its value chain is environmentally friendly or is 1152-1158 &
Material Sustainability-related information should be specified consistent with promoting sustainable development? Sustainability
Report
B.1.1 Does the company identify/report ESG topics that are material to the organization’s
1152-1158
strategy? B.4.4 The company’s efforts to interact with the communities in which they operate? 1152-1158 &
Sustainability
B.1.2 Does the company identify climate change as an issue? 1152-1158
Report
B.1.3 Does the company adopt an internationally recognized reporting framework or
B.4.5 The company’s anti-corruption programmes and procedures? 937
standard for sustainability (i.e. GRI, Integrated Reporting, SASB, IFRS Sustainability 1152-1158
Disclosure Standards)? B.4.6 How creditors’ rights are safeguarded? 1178
If a company publicly sets a sustainability-related goal or target, the disclosure B.4.7 Does the company have a separate report/section that discusses its efforts on 1152-1158 &
framework should provide that reliable metrics are regularly disclosed in an easily environment/economy and social issues? Sustainability
accessible form Report
B.1.4 Does the company disclose quantitative sustainability target? 1152-1158 & B.5 Where stakeholder interests are protected by law, stakeholders should have the
Sustainability opportunity to obtain effective redress for violation of their rights
Report
B.5.1 Does the company provide contact details via the company’s website or Annual
B.1.5 Does the company disclose sustainability-related performance progress in relation to 1152-1158 & Report which stakeholders (e.g. customers, suppliers, general public etc.) can use to 1178-1183
its previously set targets? Sustainability voice their concerns and/or complaints for possible violation of their rights?
Report
B.6 Mechanisms for employee participation should be permitted to develop
B.1.6 Does the company confirm that its Sustainability Report / Reporting is reviewed and / 1152-1158 &
or approved by the Board or Board Committee? Sustainability B.6.1 Does the company explicitly disclose the policies and practices on health, safety and 1152-1158 &
Report welfare for its employees? Sustainability
Report
B.2 Corporate governance frameworks should allow for dialogue between a company,
its shareholders and stakeholders to exchange views on sustainability matters B.6.2 Does the company explicitly disclose the policies and practices on training and
500-538
development programmes for its employees?
B.2.1 Does the company engage internal stakeholders to exchange views and gather Sustainability
feedback on sustainability matters that are material to the business of the company? Report B.6.3 Does the company have a reward/compensation policy that accounts for the
500-538
performance of the company beyond short-term financial measures?
B.2.2 Does the company engage external stakeholders to exchange views and gather Sustainability
feedback on sustainability matters that are material to the business of the company? Report B.7 Stakeholders including individual employee and their representative bodies, should
be able to freely communicate their concerns about illegal or unethical practices to
B.3 The corporate governance framework should ensure that boards adequately the board and their rights should not be compromised for doing this
consider material sustainability risks and opportunities when fulfilling their key
functions in reviewing, monitoring and guiding governance practices, disclosure, B.7.1 Does the company have a whistle blowing policy which includes procedures for
strategy, risk management and internal control systems, including with respect to complaints by employees and other stakeholders concerning alleged illegal and
944-947
climate-related physical and transition risks unethical behaviour and provide contact details via the company’s website or
annual report?
PT BANK MANDIRI (PERSERO) TBK 1230 1231 ANNUAL REPORT 2024
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CONFORMITY OF THE IMPLEMENTATION OF CORPORATE GOVERNANCE CONFORMITY OF THE IMPLEMENTATION OF CORPORATE GOVERNANCE
TOWARDS THE ASEAN CORPORATE GOVERNANCE SCORECARD TOWARDS THE ASEAN CORPORATE GOVERNANCE SCORECARD
Level Principles and Recommendations Presentation Level Principles and Recommendations Presentation
B.7.2 Does the company have a policy or procedures to protect an employee/personwho C.3.4 Does the company publicly disclose [i.e. annual report or other publicly disclosed
944-947
reveals alleged illegal/unethical behaviour from retaliation? documents] the details of remuneration of each of the executive directors and CEO 738-747
[if he/she is not a member of the Board]?
C. Disclosure and Transparency
C.4. Disclosure of related party transactions (RPT)
C.1 Transparent ownership structure
C.4.1 Does the company disclose its policy covering the review and approval of material
C.1.1 Does the information on shareholdings reveal the identity of beneficial owners, 444-454
176-187 RPTs?
holding 5% shareholding or more?
C.4.2 Does the company disclose the name, relationship, nature and value for each
C.1.2 Does the company disclose the direct and indirect (deemed) shareholdings of major 444-454
176-187 material RPTs?
and/or substantial shareholders?
C.5 Directors and commissioners’ dealings in shares of the company
C.1.3 Does the company disclose the direct and indirect (deemed) shareholdings of
135-147, 176-187
directors (commissioners)? C.5.1 Does the company disclose trading in the company’s shares by insiders? 598, 654, 927, 943
C.1.4 Does the company disclose the direct and indirect (deemed) shareholdings of senior C.6 External auditor and Auditor Report
135-147, 176-187
management?
Where the same audit firm is engaged for both audit and non-audit services
C.1.5 Does the company disclose details of the parent/holding company, subsidiaries,
190-206 C.6.1 Are the audit and non-audit fees disclosed? 226, 880-883
associates, joint ventures and special purpose enterprises/ vehicles (SPEs)/ (SPVs)?
C.2 Quality of Annual Report C.6.2 Does the non-audit fee exceed the audit fees? 226, 880-883
Does the company’s annual report disclose the following items: C.7 Medium of communications
C.2.1 Corporate objectives 176-187 Does the company use the following modes of communication?
C.2.2 Financial performance indicators 176-187 C.7.1 Quarterly reporting 660-664, 759-791
C.2.3 Non-financial performance indicators 135-147, 176-187 C.7.2 Company website 92-93, 926
C.2.4 Dividend policy 135-147, 176-187 C.7.3 Analyst’s briefing 40
C.2.5 Biographical details (at least age, academic qualifications, date of first appointment, C.7.4 Media briefings /press conferences 926
relevant experience, and any other directorships of listed companies) of directors/ 190-206
C.8 Timely filing/release of annual/financial reports
commissioners
C.8.1 Are the audited annual financial report / statement released within 120 days 923
Corporate Governance Confirmation Statement
from the financial year end?
C.2.6 Does the Annual Report contain a statement confirming the company’s full 923
C.8.2 Is the annual report released within 120 days from the financial year end?
compliance with the code of corporate governance and where there is non- 558-615
compliance, identify and explain reasons for each such issue? C.8.3 Is the true and fairness/fair representation of the annual financial statement/reports
1265-1277
affirmed by the board of directors/commissioners and/or the relevant officers of the
C.3. Remuneration of Members of the Board and Key Executives
company?
C.3.1 Is there disclosure of the fee structure for non-executive directors/commissioners? 738-747
C.9 Company website
C.3.2 Does the company publicly disclose [i.e. annual report or other publicly disclosed
738-747 Does the company have a website disclosing up-to-date information on the following:
documents] details of remuneration of each non-executive director/commissioner?
C.9.1 Financial statements/reports (latest quarterly) 240 & Website
C.3.3 Does the company disclose its remuneration (fees, allowances, benefit-in-kind
and other emoluments) policy/practices (i.e. the use of short term and long-term 738-747 C.9.2 Materials provided in briefings to analysts and media 240 & Website
incentives and performance measures) for its executive directors and CEO?
C.9.3 Downloadable annual report 240 & Website
C.9.4 Notice of AGM and/or EGM 240 & Website
C.9.5 Minutes of AGM and/or EGM 240 & Website
C.9.6 Company’s constitution (company’s by-laws, memorandum and articles of
240 & Website
association)
PT BANK MANDIRI (PERSERO) TBK 1232 1233 ANNUAL REPORT 2024
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CONFORMITY OF THE IMPLEMENTATION OF CORPORATE GOVERNANCE CONFORMITY OF THE IMPLEMENTATION OF CORPORATE GOVERNANCE
TOWARDS THE ASEAN CORPORATE GOVERNANCE SCORECARD TOWARDS THE ASEAN CORPORATE GOVERNANCE SCORECARD
Level Principles and Recommendations Presentation Level Principles and Recommendations Presentation
C.10 Investor relations D.2.11 Does the company disclose the terms of reference/ governance structure/charter of
694-705
the Nominating Committee?
C.10.1 Does the company disclose the contact details (e.g. telephone, fax, and email) of
867-869
the officer/office responsible for investor relations? D.2.12 Is the meeting attendance of the Nominating Committee disclosed and if so, did the
694-705
Nominating Committee meet at least twice during the year?
D. Responsibilities of the Board
Remuneration Committee / Compensation Committee
Board Duties and Responsibilities
D.2.13 Does the company have a Remuneration Committee? 694-705
Clearly defined board responsibilities and corporate governance policy
D.2.14 Is the Remuneration Committee comprised entirely of non-executive directors/
D.1.1 Does the company disclose its corporate governance policy / board charter? 642-643 694-705
commissioners with a majority of independent directors/commissioners?
D.1.2 Are the types of decisions requiring board of directors/commissioners’ approval D.2.15 Is the chairman of the Remuneration Committee an independent director/
647 694-705
disclosed? commissioner?
D.1.3 Are the roles and responsibilities of the board of directors/commissioners clearly D.2.16 Does the company disclose the terms of reference/ governance structure/charter of
665-687 694-705
stated? the Remuneration Committee?
Corporate Vision/Mission D.2.17 Is the meeting attendance of the Remuneration Committee disclosed and, if so, did
694-705
98-105 the Remuneration Committee meet at least twice during the year?
D.1.4 Does the company have an updated vision and mission statement?
Audit Committee
D.1.5 Does the board of directors play a leading role in the process of developing and
69-88
reviewing the company’s strategy at least annually? D.2.18 Does the company have an Audit Committee? 681-693
D.1.6 Does the board of directors have a process to review, monitor and oversee the D.2.19 Is the Audit Committee comprised entirely of non-executive directors/commissioners
69-88 681-693
implementation of the corporate strategy? with a majority of independent directors/commissioners?
D.2 Board structure D.2.20 Is the chairman of the Audit Committee an independent director/commissioner? 681-693
Code of Ethics or Conduct D.2.21 Does the company disclose the terms of reference/governance structure/charter of
681-693
927-936 the Audit Committee?
D.2.1 Are the details of the code of ethics or conduct disclosed?
D.2.22 Does at least one of the independent directors/commissioners of the committee
D.2.2 Are all directors/commissioners, senior management and employees required to 681-693
927-936 have accounting expertise (accounting qualification or experience)?
comply with the code/s?
D.2.23 Is the meeting attendance of the Audit Committee disclosed and, if so, did the Audit
D.2.3 Does the company have a process to implement and monitor compliance with the 681-693
927-936 Committee meet at least four times during the year?
code/s of ethics or conduct?
D.2.24 Does the Audit Committee have primary responsibility for recommendation on the
Board Structure & Composition 681-693
appointment, and removal of the external auditor?
D.2.4 Do independent directors/commissioners make up at least 50% of the board of
657-659 D.3 Board Processes
directors/commissioners?
Board meetings and attendance
D.2.5 Does the company have a term limit of nine years or less or 2 terms of five years* each
for its independent directors/ commissioners? D.3.1 Are the board of directors meeting scheduled before the start of financial year? 660-662
657-659
*) The five years term must be required by legislation which pre-existed theintroduction
of the ASEAN Corporate Governance Scorecard in 2011 D.3.2 Does the board of directors/commissioners meet at least six times during the year? 660-662
D.2.6 Has the company set a limit of five board seats that an individual independent/non- 654-656, 754-755 D.3.3 Has each of the directors/commissioners attended at least 75% of all the board
660-662
executive director/commissioner may hold simultaneously? meetings held during the year?
D.3.4 Does the company require a minimum quorum of at least 2/3 for board decisions? 660-662
D.2.7 Does the company have any executive directors who serve on more than twoboards
135-167
of listed companies outside of the group? D.3.5 Did the non-executive directors/commissioners of the company meet separately at
660-662
least once during the year without any executives present?
Nominating Committee
Access to information
D.2.8 Does the company have a Nominating Committee? 694-705
D.3.6 Are board papers for board of directors/commissioners’ meetings provided to the
660-662
D.2.9 Is the Nominating Committee comprised of a majority of independent directors/ board at least five business days in advance of the board meeting?
694-705
commissioners?
D.3.7 Does the company secretary play a significant role in supporting the board in
848-866
D.2.10 Is the chairman of the Nominating Committee an independent director/ discharging its responsibilities?
694-705
commissioner?
PT BANK MANDIRI (PERSERO) TBK 1234 1235 ANNUAL REPORT 2024
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CONFORMITY OF THE IMPLEMENTATION OF CORPORATE GOVERNANCE CONFORMITY OF THE IMPLEMENTATION OF CORPORATE GOVERNANCE
TOWARDS THE ASEAN CORPORATE GOVERNANCE SCORECARD TOWARDS THE ASEAN CORPORATE GOVERNANCE SCORECARD
Level Principles and Recommendations Presentation Level Principles and Recommendations Presentation
D.3.8 Is the company secretary trained in legal, accountancy or company secretarial D.4.4 Are the roles and responsibilities of the chairman disclosed? 135, 642-646
848-866
practices and has kept abreast on relevant developments?
Lead Independent Director
Board Appointments and Re-Election
D.4.5 If the Chairman is not independent, has the Board appointed a Lead/Senior
135
D.3.9 Does the company disclose the criteria used in selecting newdirectors/commissioners? 649, 754 Independent Director and has his/her role been defined?
D.3.10 Did the company describe the process followed in appointing new directors/ Skills and Competencies
649-653, 755-762
commissioners?
D.4.6 Does at least one non-executive director/commissioner have prior working
135-162
D.3.11 Are all directors/commissioners subject to re-election every 3 years; or 5 years for experience in the major sector that the company is operating in?
listed companies in countries whose legislation prescribes a term of 5* years each?
649-653, 755-762 D.5 Board Performance
*)The five years term must be required by legislation which pre-existed theintroduction
of the ASEAN Corporate Governance Scorecard in 2011.
Directors Development
Remuneration Matters 135-162, 660, 762-
D.5.1 Does the company have orientation programmes for new directors/commissioners?
764
D.3.12 Do the shareholders or the Board of Directors approve the remuneration of the
624
executive directors and/or the senior executives? D.5.2 Does the company have a policy and actual practice and programs that encourages
135-162, 660, 762-
directors/commissioners to attend on-going or continuous professional education
D.3.13 Does the company have measurable standards to align the performance-based 764
673, 795-796 programmes?
remuneration of the executive directors and senior executives with long-terminterests
of the company, such as claw back provision and deferred bonuses? CEO/Executive Management Appointments and Performance
Internal Audit D.5.3 Does the company disclose the process on how the board of directors/commissioners
174, 507-508, 592,
plans for the succession of the CEO/Managing Director/President and key
D.3.14 Apakah perusahaan memiliki fungsi audit internal yang terpisah? 702-705, 1195
732-870 management?
Does the company have a separate internal audit function?
D.5.4 Does the board of directors/commissioners conduct an annual performance 531-532, 673, 794-
D.3.15 Is the head of internal audit identified or, if outsourced, is the name of the external
732-870 assessment of the CEO/Managing Director/President? 795
firm disclosed?
Penilaian Dewan
D.3.16 Does the appointment and removal of the internal auditor require the approvalof the
732-870 Board Appraisal
Audit Committee?
D.5.5 Did the company conduct an annual performance assessment of the board of
Risk Oversight
directors/commissioners and disclose the criteria and process followed for the 673, 791-799
D.3.17 Does the company establish a sound internal control procedures/risk management assessment?
966-991
framework and periodically review the effectiveness of that framework?
Director Appraisal
D.3.18 Does the Annual Report/Annual CG Report disclose that the board of directors/
966-991 D.5.6 Did the company conduct an annual performance assessment of the individual
commissioners has conducted a review of the company’s material controls (including
directors/commissioners and disclose the criteria and process followed for the 673, 791-799
operational, financial and compliance controls) and risk management systems?
assessment?
D.3.19 Does the company disclose the key risks to which the company is materiallyexposed
966-991 Committee Appraisal
to (i.e. financial, operational including IT, environmental, social, economic)?
D.5.7 Did the company conduct an annual performance assessment of the board
D.3.20 Does the Annual Report/Annual CG Report contain a statement from the board of 673-675
885-891 committees and disclose the criteria and process followed for the assessment?
directors/commissioners or Audit Committee commenting on the adequacy of the
company’s internal controls/risk management systems? LEVEL 2 BONUS ITEMS
D.4 People on the Board (B)A. Rights and Equitable Treatment of shareholders
Board Chairman (B) A.1 Right to participate effectively in and vote in general shareholders meeting and
135-167 should be informed of the rules, including voting procedures, that govern general
D.4.1 Do different persons assume the roles of chairman and CEO?
shareholders meeting
D.4.2 Is the chairman an independent director/commissioner? 135
Does the company practice real time secure electronic voting in absentia atgeneral
(B) A.1.1 614-619
D.4.3 Is any of the directors a former CEO of the company in the past 2 years? 135-167 meetings of shareholders?
(B)A.2 Equitable treatment of shareholders
(B)A.2 Notice of AGM
(B)A.2.1 Does the company practice real time secure electronic voting in absentia atgeneral
622-623
meetings of shareholders?
PT BANK MANDIRI (PERSERO) TBK 1236 1237 ANNUAL REPORT 2024
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CONFORMITY OF THE IMPLEMENTATION OF CORPORATE GOVERNANCE CONFORMITY OF THE IMPLEMENTATION OF CORPORATE GOVERNANCE
TOWARDS THE ASEAN CORPORATE GOVERNANCE SCORECARD TOWARDS THE ASEAN CORPORATE GOVERNANCE SCORECARD
Level Principles and Recommendations Presentation Level Principles and Recommendations Presentation
(B).B. Sustainability and Resilience (B).D.5.1 Does the company disclose that its Board identified key risk in relation to information
technology including disruption, cyber security, and disaster recovery, to ensure that 547
(B).B.1 such risks are managed and integrated into the overallrisk management framework?
(B).B.1.1 Does the company disclose how it manages climate-related risks and opportunities? 998-1002, 1165-
(B).D.6 Board Performance
1167
(B).D.6.1 Does the company have a separate board level Risk Committee? 706-715
(B).B.1.2 Does the company disclose that its Sustainability Report/ Sustainability Reporting is Sustainability
externally assured? Report LEVEL 2 - PENALTY
(B).B.1.3 Does the company disclose the engagement channel with stakeholder groups and 1152-1199 (P)A. Rights and Equitable Treatment of shareholders
how the company responds to stakeholders’ ESG concerns? & Sustainability
Report (P)A.1 Basic shareholder rights
(B).B.1.4 Does the company have a unit / division / committee who is specifically responsible 998-1002 Did the company fail or neglect to offer equal treatment for share repurchases to all
(P) A.1.1 614-619
to manage the sustainability matters? & Sustainability shareholders?
Report
Shareholders, including institutional shareholders, should be allowed to consult with
(B).B.1.5 Does the company disclose board of directors/commissioners’ oversight of 998-1002 (P)A.2 each other on issues concerning their basic shareholder rights as defined in the 614-619
sustainability-related risks and opportunities? & Sustainability Principles, subject to exceptions to prevent abuse.
Report
Is there evidence of barriers that prevent shareholders from communicating or
(B).B.1.6 Does the company disclose the linkage between executive directors and senior (P)A.2.1 614-619
738-746 consulting with other shareholders?
management remuneration and sustainability performance for the previous year?
Right to participate effectively in and vote in general shareholders meeting and
(B).B.1.7 Is the company’s Whistle Blowing System managed by independent parties / (P)A.3 should be informed of the rules, including voting procedures, that govern general
945-946
institutions? shareholders meeting.
(B).C. Disclosure and transparency Did the company include any additional and unannounced agenda item into the
(P)A.3.1 N/A
notice of AGM/EGM?
(B).C.1 Quality of Annual Report
Was the Chairman of the Board and the Chairmen of all Board Committees and the
(B).C.1.1 Are the audited annual financial report /statement released within 60 days from the (P)A.3.2 619-623
1265-1277 CEO absent from the most recent General Meeting?
financial year end?
Capital structures and arrangements that enable certain shareholders to obtain a
(B).D. Responsibilities of the Board (P)A.4 427-429
degree of control disproportionate to their equity ownership should be disclosed.
(B).D.1 Board Competencies and Diversity
Did the company fail to disclose the existence of:
(B).D.1.1 Does the company have at least one female independent director/commissioner? 135-171
(P)A.4.1 Shareholders agreement? 614-619
(B).D.1.2 Does the company have a policy and disclose measurable objectives for
732-735 (P)A.4.2 Voting cap? 614-619
implementing its board diversity and report on progress in achieving its objectives?
(P)A.4.3 Multiple voting rights? 614-619
(B).D.2 Board Structure
(P)A.5 Capital structures and arrangements that enable certain shareholders to obtain a
(B).D.2.1 Is the Nominating Committee comprise entirely of independent directors/ 427-429
694-705 degree of control disproportionate to their equity ownership should be disclosed.
commissioners?
(P)A.5.1 Is a pyramid ownership structure and/ or cross holding structure apparent? 427-429, 614-619
(B).D.2.2 Does the Nominating Committee undertake the process of identifying the quality of
694-705
directors aligned with the company’s strategic directions? (P)A.6 Insider trading and abusive self-dealing should be prohibited.
(B).D.3 Board Appointments and Re-Election (P)A.6.1 Has there been any conviction of insider trading involving directors/commissioners,
914-925
management and employees in the past three years?
(B).D.3.1 Does the company use professional search firms or other external sources of
174, 516-517, 593,
candidates (such as director databases set up by director or shareholder bodies) (P)A.7 Protecting minority shareholders from abusive action
702-705, 1195
when searching for candidates to the board of directors/commissioners?
(P)A.7.1 Has there been any cases of non compliance with the laws, rules and regulations
(B).D.4 Board Structure & Composition 914-925
pertaining to material related party transactions in the past three years?
(B).D.4.1 Do independent non-executive directors/commissioners make up more than 50% of
658-659
the board of directors/commissioners for a company with independent chairman?
(B).D.5 Risk Oversight
PT BANK MANDIRI (PERSERO) TBK 1238 1239 ANNUAL REPORT 2024
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CONFORMITY OF THE IMPLEMENTATION OF CORPORATE GOVERNANCE CONFORMITY OF THE IMPLEMENTATION OF CORPORATE GOVERNANCE
TOWARDS THE ASEAN CORPORATE GOVERNANCE SCORECARD TOWARDS THE ASEAN CORPORATE GOVERNANCE SCORECARD
Level Principles and Recommendations Presentation Level Principles and Recommendations Presentation
(P)A.7.2 Were there any RPTs that can be classified as financial assistance (i.e not conducted (P)D.4 Board structure and composition
N/A
at arm’s length) to entities other than wholly-owned subsidiary companies?
(P)D.4.1 134-162, 641-642,
Has the chairman been the company CEO in the last three years?
(P)B.1 The rights of stakeholders that are established by law or through mutual agreements 735, 749-750
are to be respected.
(P)D.4.2 Do non-executive directors/commissioners receive options, performance shares or 632, 673-674, 796-
(P)B.1.1 Have there been any violations of any laws pertaining to labour/employment/ bonuses? 796
N/A - 943
consumer/insolvency/ commercial/competition or environmental issues?
APPENDIX
(P)B.2 Where stakeholders participate in the corporate governance process, they should
Do shareholders have the right to participate in:
have access to relevant, sufficient and reliable information on a timely and regular
basis. A.2.1 Amendments to the company’s constitution? 614-619
(P)B.2.1 Has the company faced any sanctions by regulators for failure to make A.2.2 The authorisation of additional shares? 614-619
914-925
announcements within the requisite time period for material events?
The transfer of all or substantially all assets, which in effect results in the sale of the
(P)B.2.2 Is there any evidence that the company is engaging in greenwashing activities? N/A A.2.3 N/A
company?
(P)C. Disclosure and transparency B.1.1 Does the company’s ordinary or common shares have one vote for one share? 614-619
(P)C.1 Sanctions from regulator on financial reports Does the company have policies and/or rules prohibiting directors/commissioners
632, 673-674, 796-
1.265-1.277 B.3.1 and employees to benefit from knowledge which is not generally available to the
(P)C.1.1 Did the company receive a “qualified opinion” in its external audit report? 796
market?
(P)C.1.2 Did the company receive an “adverse opinion” in its external audit report? 1.265-1.277
Does the company have a policy requiring directors/commissioners to disclose their
B.4.1 444-454
(P)C.1.3 Did the company receive a “disclaimer opinion” in its external audit report? 1.265-1.277 interest in transactions and any other conflicts of interest?
(P)C.1.4 Has the company in the past year revised its financial statements for reasons other Attendance details of each director/commissioner in all directors/commissioners’
1.265-1.277 D.2.6 660-664, 759-791
than changes in accounting policies? meetings held during the year.
(P)D. Responsibilities of the Board
(P)D.1 Compliance with listing rules, regulations and applicable laws
(P)D.1.1 Is there any evidence that the company has not complied with any listing rules and
1.265-1.277
regulations apart from disclosure rules over the past year?
(P)D.1.2 Have there been any instances where non-executive directors/commissioner have
N/A
resigned and raised any issues of governance-related concerns?
(P)D.2 Board structure
(P)E.2.1 Does the Company have any independent directors/commissioners who have
served for more than nine years or two terms of five years* each (whichever ishigher)
134-162, 641-642,
in the same capacity?
735, 749-750
*)The five years term must be required by legislation which pre-existed before the
introduction of the ASEAN Corporate Governance Scorecard in 2011.
(P)D.2.2 Did the company fail to correctly identify the description of all their directors as 134-162, 641-642,
independent, non-executive, and executive? 735, 749-750
(P)D.2.3 Does the company have any independent directors/non- executive/commissioners 134-162, 641-642,
who serve on a total of more than five boards of publicly-listed companies? 735, 749-750
(P)D.3 External Audit
(P)D.3.1 Is any of the directors or senior management a former employee or partner of the 134-162, 641-642,
current external auditor (in the past 2 years)? 735, 749-750
PT BANK MANDIRI (PERSERO) TBK 1240 1241 ANNUAL REPORT 2024
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OJK REFERENCE INDEX OJK REFERENCE INDEX
Criteria Explanation Page Criteria Explanation Page
General 24. Net Interest Margin Ratio (NIM); 33
The annual report should 25. Percentage of violations and exceeding the Maximum
33
be presented in good and Lending Limit (BMPK);
correct Indonesian, and it was 26. Statutory Reserves Ratio (GWM); 33
recommended to present it also in
27. Ratio of Net Open Position (GDP); and 33
English.
28. Information and other financial ratios relevant to the
The annual report should be
issuer or public company and the type of industry.
printed in good quality and uses
an easy-to-read type and size. Stock Price Information Share information for a Public Company should at least
contain:
The annual report clearly stated The company name and year of the annual report should
the company’s identity. be displayed on: 1. Shares issued for each quarterly period were presented
in the form of a comparison for the last 2 (two) financial
1. Front cover;
years, at least containing:
2. Side;
a. Number of outstanding shares;
3. Back cover; and
b. Market capitalization based on the price on the
4. Every page. stock exchange where the shares were listed; 35
The annual report should be c. The highest, lowest and closing share prices were
available on the company based on prices on the stock exchange where the
website. shares are listed; and
Performance Highlights d. Trading volume on the stock exchange where the
shares are listed.
The summary of important Information in the annual reports includes the following:
financial data contained financial Information in letter b), letter c) and letter d) is only
1. Revenue/sales; 31 disclosed if the shares are listed on the stock exchange;
information presented in the form
of a comparison for 3 (three) 2. Gross profit; 31 2. In the event of a corporate action causing changes in
financial years or since starting 3. Profit (loss); 31 shares, such as stock splits, reverse stock, stock
its business if the Issuer or Public
4. Total profit (loss) attributable to owners of the parent dividends, bonus shares, changes in the nominal value
Company had been running its 31
entity and non-controlling interests; of shares, issuance of conversion securities, as well as
business activities for less than 3
capital additions and deductions, stock information as
(three) years. 5. Total comprehensive profit (loss); 31
referred to in number 1) should be added with at least
6. Total comprehensive profit (loss) attributable to owners
31 an explanation regarding:
of the parent entity and non-controlling interests;
a. The date of implementation of the corporate
7. Earnings (loss) per share; 31
action;
8. Total assets; 28 38
b. The ratio of stock splits, reverse stock, stock
9. Total liabilities; 29 dividends, bonus shares, the number of convertible
10. Total equity; 30 securities issued, and changes in the nominal value
of shares;
11. Ratio of profit (loss) to total assets; 33
c. Number of outstanding shares before and after the
12. Ratio of profit (loss) to equity; 33 corporate action;
13. Ratio of profit (loss) to income/sales; d. Number of conversion effects executed (if any);
14. Current ratio; 32,33 and
15. Ratio of liabilities to equity; 33 e. Share prices before and after corporate actions;
16. Ratio of liabilities to total assets; 33 3. In the event of a temporary suspension of share trading
(suspension) and/or delisting of shares in the financial 38
17. CAR ratio; 32
year, the should be explained; and
18. Ratio of Return on Assets (ROA); 33
4. In the event that the temporary suspension of share
19. Ratio of Return on Equity (ROE); 33 trading as referred to in number 3) and/or the delisting
20. Productive Assets; 32 process was still ongoing until the end of the Annual
38
Report period, it explained the actions taken to resolve
21. Ratio of Non-performing Loans (NPL); 33 the temporary suspension of share trading and/ or
22. Ratio of Operating Expenses to Operating Income cancellation of the share listing (delisting).
33
(BOPO);
23. Cost to Income Ratio (CIR); 33
PT BANK MANDIRI (PERSERO) TBK 1242 1243 ANNUAL REPORT 2024
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OJK REFERENCE INDEX OJK REFERENCE INDEX
Criteria Explanation Page Criteria Explanation Page
Information on bonds, sukuk or Information contained: 39 m. Number, type and location of offices;
convertible bonds that were still 1. Number of outstanding bonds/sukuk/convertible n. Ownership of the Board of Directors, Board of
outstanding in the last 2 (two) 39
bonds; Commissioners and shareholders in the Bank’s
financial years. Reports of the business group;
Board of Directors and the Board 2. Interest rate/yield; 39
of Commissioners o. Important changes that occurred in the Bank and
3. Due date; and 39
the Bank’s business group in the relevant year;
4. Bond/sukuk ratings for 2020 and 2021. 39
p. Important things that are expected to happen in
Note: if the company did not have bonds/sukuk/ the future; and
convertible bonds, it had to be disclosed.
q. Human resources include the number, level
Reports of the Board of Directors and the Board of Commissioners of education, training, and human resource
development.
Board of Commissioners Report The report of the Board of Commissioners should at least
contain a brief description about: 2. Description of the business prospects of the Issuer or
78
Public Company; and
1. Assessment of the performance of the Board of
Directors regarding the management of Issuers or Public 3. Implementation of the governance of Issuers or Public
79
Companies, including the supervision of the Board of Companies.
57 - 58
Commissioners in the formulation and implementation 4. Changes in the composition of the members of the
of strategies for Issuers or Public Companies carried out Board of Directors (if any) and the reasons for the 81
by the Board of Directors; changes.
2. Views on the business prospects of the Issuer or Public Signatures of members of the It described:
58 - 59
Company prepared by the Board of Directors; and Board of Directors and Board of
Commissioners 1. The signature is written on a separate sheet; 66, 85
3. Views on the implementation of the governance of the
59 - 60 2. A statement that the Board of Commissioners and
Issuer or Public Company.
Board of Directors are fully responsible for the accuracy 88-89
4. Changes in the composition of the Board of
65 of the contents of the annual report;
Commissioners (if any) and the reasons for the changes.
3. Signed by all members of the Board of Commissioners
Board of Directors’ Report The Board of Directors’ report should at least contain a
and members of the Board of Directors by stating their 88-89
brief description of:
names and positions; and
1. Performance of Issuers or Public Companies, at least
4. A written explanation in a separate letter from the
containing:
member concerned in the event that a member of the
a. Issuer’s or Public Company’s strategy and strategic Board of Commissioners or a member of the Board of
policies; Directors does not sign the annual report, or a written N/A
b. The role of the Board of Directors in formulating explanation in a separate letter from another member
strategies and strategic policies of Issuers or Public in the event that there is no written explanation from
Companies; the member concerned.
c. The process carried out by the Board of Directors to Profil Perusahaan
ensure the implementation of the Issuer’s or Public Company name and full address Access to Issuers or Public Companies including branch
Company’s strategy; offices or representative offices that allowed the public
d. Comparison between the results achieved with to obtain information about Issuers or Public Companies,
those targeted by the Issuer or Public Company; 73 - 77 including:
and 1. Address; 92 - 93
e. Constraints faced by Issuers or Public Companies; 2. Telephone number;
f. Organizational structure; 3. Electronic mail address; and
g. Main activity; 4. Website address;
h. Information Technology; Brief history of the Issuer or Public It included: date/year of establishment, name, change of
i. Types of products and services offered, including Company company name (if any), and effective date of change of
lending to micro, small and medium business company name. 96
debtors; Note: if the company had never changed its name, it
j. Interest rates for raising and providing funds should be disclosed.
k. Economic development and target market;
l. Network and business partners at home and/or
abroad;
PT BANK MANDIRI (PERSERO) TBK 1244 1245 ANNUAL REPORT 2024
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OJK REFERENCE INDEX OJK REFERENCE INDEX
Criteria Explanation Page Criteria Explanation Page
Business fields It described: 7. Affiliation with other members of the Board of
1. The company’s business activities according to the Commissioners, major shareholders, and controllers,
latest articles of association; either directly or indirectly, to individual owners,
106 - 129
2. Business activities carried out; and including names of affiliated parties; In the event that
3. Products and/or services produced. a member of the Board of Commissioners had no
affiliation, the Issuer or Public Company should disclose
Vision, Mission and Corporate It included
this matter;
Culture 1. Company vision; 102
8. Statement of independence of the independent
2. Company mission; 103 commissioner in the event that the independent
3. Information that the vision and mission had been commissioner had served more than 2 (two) terms; and
reviewed and approved by the Board of Directors/ 103 9. Changes in the composition of the members of the
Board of Commissioners for the financial year; and Board of Commissioners and the reasons for the
4. A statement regarding the corporate culture of the changes. In the event that there was no change
104 in the composition of the members of the Board of
Company.
Commissioners, this matter should be disclosed;
Operational Area Operational area of Issuer or Public Company; operational
area was the area or area for the implementation of Board of Directors Profile Profile of the Board of Directors, at least contained:
130 - 131
operational activities or the range of the company’s 1. Name and position in accordance with the duties and
operational activities. responsibilities;
Organizational structure The organizational structure of the Issuer or Public Company 2. Recent photos;
in the form of a chart, at least up to the structure of 1 (one)
level below the Board of Directors including committees 3. Age;
132 -133
under the Board of Directors (if any) and committees under 4. Citizenship;
the Board of Commissioners, accompanied by names and
5. Educational history and/or certification;
positions.
6. Position history, including information on:
Association Member List of industry association memberships both on a national
and international scale related to the implementation of 94 a. The legal basis for appointment as a member of the
sustainable finance. Board of Directors of the Issuer or Public Company
concerned;
Board of Commissioners Profile Profile of the Board of Commissioners, at least contained:
b. Concurrent positions, either as a member of
1. Name and position;
the Board of Directors, member of the Board of
2. Recent photos; Commissioners, and/or committee member as well
3. Age; as other positions both inside and outside the Issuer
or Public Company. In the event that a member of 148 - 162
4. Citizenship; the Board of Directors does not have concurrent
5. Educational history and/or certification; positions, then this was disclosed; and
6. Position history, including information on: c. Work experience and period of time both inside and
outside the Issuer or Public Company;
a. Legal basis for appointment as member of the
Board of Commissioners; 7. Affiliation with other members of the Board of Directors,
members of the Board of Commissioners, major
b. The legal basis for the first appointment as a 134 - 147 shareholders, and controllers either directly or indirectly
member of the Board of Commissioners who was
to individual owners, including names of affiliated
an independent commissioner of the Issuer or Public
parties.
Company concerned;
In the event that a member of the Board of Directors
c. Concurrent positions, either as a member of the
had no affiliation, the Issuer or Public Company should
Board of Commissioners, member of the Board of
disclose this matter; and
Directors, and/or committee member as well as
other positions both inside and outside the Issuer or 8. Changes in the composition of the members of the
Public Company. In the event that a member of the Board of Directors and the reasons for the changes. In
Board of Commissioners did not have concurrent the event that there was no change in the composition
positions, then this should be disclosed; of the members of the Board of Directors, this matter
should be disclosed;
d. Work experience and period of time both inside
and outside the Issuer or Public Company; Number of employees and data Number of employees by gender, position, age, education
on employee competency level, and employment status (permanent/contracted) in
development. the financial year; 172 - 175
Disclosure of information could be presented in tabular
form.
PT BANK MANDIRI (PERSERO) TBK 1246 1247 ANNUAL REPORT 2024
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OJK REFERENCE INDEX OJK REFERENCE INDEX
Criteria Explanation Page Criteria Explanation Page
Composition of shareholders Name of shareholders and percentage of ownership at Share listing chronology Chronology of share listing, number of shares, nominal
the beginning and end of the financial year consisted of value, and offering price from the beginning of listing to
information regarding: the end of the financial year as well as the name of the
stock exchange where the shares of the Issuer or Public
1. Shareholders owning 5% (five percent) or more shares
Company were listed, including stock splits, reverse stock, 208
of the Issuer or Public Company;
stock dividends, bonus shares, and changes in the nominal
2. Members of the Board of Directors and members of value of shares, implementation of conversion effects,
the Board of Commissioners owning shares of Issuers implementation of capital additions and subtractions (if
or Public Companies. In the event that all members of any);
the Board of Directors and/or all members of the Board
Chronology of securities issuance Other securities listing information that had not matured
of Commissioners did not own shares, then this matter
(including private placement) in the financial year at least included the name of the
should be disclosed;
and/or share listing from the initial securities, year of issue, interest rate/yield, maturity date, 208 - 225
3. Percentage of indirect ownership of shares of Issuers issuance to the end of the financial offering value, and rating of securities (if any);
or Public Companies by members of the Board of year.
Directors and members of the Board of Commissioners
Information on the use of public Information on the use of public accounting services (AP)
at the beginning and end of the financial year,
accountants (AP) and public and public accounting firms (KAP) and their networks/
including information on shareholders registered in
accounting firms (KAP associations/ allies included:
the shareholder register for the benefit of indirect
ownership of members of the Board of Directors and 176 - 187 1. Name and address;
members of the Board of Commissioners; 2. Assignment period;
In the event that all members of the Board of Directors 3. Information on audit and/or non-audit services
and/or all members of the Board of Commissioners did provided;
not have indirect ownership of the shares of the Issuer
or Public Company, this matter shouldl be disclosed. 4. Audit and/or non-audit fees for each assignment given 226
during the financial year; and
Community shareholder group, namely the group
of shareholders who each owned less than 5% (five 5. In the event that AP and KAP and their networks/
percent) of the shares of the Issuer or Public Company; associations/allies, which are appointed do not
provide non-audit services, then the information is
4. Number of shareholders and percentage of ownership disclosed.
at the end of the financial year based on classification:
Disclosure of information on the use of AP and KAP
a. Ownership of local institutions; services and their networks/associations/allies could
b. Ownership of foreign institutions; be presented in tabular form.
c. Local individual ownership; and Name and address of supporting Name and address of capital market supporting institutions
227 - 228
institutions and/or professions and/or professions other than AP and KAP.
d. Foreign individual ownership;
Awards received in the last It contained nformation in the following:
The above information could be presented in tabular form.
financial year and/or certifications 1. Name of award and/or certification;
Major and controlling shareholders Information regarding the main and controlling that are still valid in the last
shareholders of the Issuer or Public Company, either financial year both on a national 2. Year of award and/or certification; 229 - 239
176
directly or indirectly, to the individual owners presented in and international scale 3. The awarding and/or certification body; and
the form of a scheme or chart;
4. Validity period (for certification).
List of subsidiaries and/or The name of the subsidiary, associated company, joint
associated entities venture company where the Issuer or Public Company Name and address of the It contained information including:
had joint control of the entity (if any), along with the subsidiary and/or branch office or 1. Name and address of the subsidiary; and
percentage of share ownership, line of business, total representative office (if any)
190 - 207 2. Name and address of branch/representative office. 190 - 207
assets, and operating status of the subsidiary, associated
company, joint venture company. Note: if the company did not have a subsidiary, branch
office, and representative office, it should be disclosed.
For a subsidiary, information about the address of the
subsidiary was added. Information on Company Website It included at least:
Information related to the Bank Business Group 1. Shareholder information up to the individual ultimate
240
owner;
Company group structure Company group structure in the form of a chart depicting
parent entities, subsidiaries, associates, joint ventures, and 188 - 189 2. Fill in the Code of Ethics;
special purpose vehicles (SPV).
PT BANK MANDIRI (PERSERO) TBK 1248 1249 ANNUAL REPORT 2024
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OJK REFERENCE INDEX OJK REFERENCE INDEX
Criteria Explanation Page Criteria Explanation Page
3. Information on the General Meeting of Shareholders Discussion on capital structure and The explanation consisted of:
(GMS) at least includes material on the agenda management of capital structure 1. Details of the capital structure consisting of interest-
discussed in the GMS, a summary of the minutes of policy 427 - 429
based debt/sukuk and equity; and
the GMS, and information on important dates, namely
the date of the announcement of the GMS, the date 2. Management policies on capital structure (capital
427
of the invitation to the GMS, the date of the GMS, the structure policies); and
date of the summary of the minutes of the GMS being 3. Basis for selecting management policy
announced;
Discussion on material It explained:
4. Separate annual financial statements (last 5 years);
commitments for capital 1. The name of the party making the bond;
5. Profile of the Board of Commissioners and Board of goods investment (not funding
Directors; and commitments) in the last financial 2. The purpose of the bond;
6. Charter of the Board of Commissioners, Board of year 3. The expected source of funds to fulfill these
Directors, Committees, and Internal Audit Unit. commitments;
430
Management Discussion and Analysis on Company Performance 4. Currency to be denominated; and
5. Measures planned by the company to protect the risk
Operational review by business Operational review per business segment according to
from the related foreign currency position.
segment the type of industry of the Issuer or Public Company, at
least regarding: Note: if the company did not have a commitment related
to investment in capital goods in the last financial year, it
1. Explanation of each business segment.
should be disclosed.
2. Performance per business segment, including:
383 - 385 Discussion on investment in capital It explained:
a. Production, which includes the process, capacity, goods realized in the last financial 1. Types of investment in capital goods;
and development; year
2. The purpose of investment in capital goods; and
b. Increase/decrease in production capacity;
431
3. The investment value of capital goods issued in the last
c. Sales/operating income; and
financial year.
d. Profitability
Note: if there was no realization of capital goods
Description of the company’s Financial performance analysis which included a investment, it should be disclosed.
financial performance comparison between the financial performance of the
Comparison information between Comparison between targets/projections at the beginning
year concerned with the previous year and the causes
the target at the beginning of of the year book with the results achieved (realization),
of an increase/decrease in an account (in the form of
the financial year with the results regarding:
narratives and tables), including regarding:
achieved (realization), and 1. Revenue/sales;
1. Current assets, non-current assets, and total assets; 400 the targets or projections to be
achieved for the coming year. 2. Profit (loss);
2. Short-term liabilities, long-term liabilities and total
399, 410
liabilities; 3. Capital structure;
3. Equity; 399,417 4. Marketing;
4. Sales/operating income, expenses, profit (loss), other 5. HR Development;
comprehensive income, and comprehensive income 418 6. Other matters deemed important to the Issuer or Public
for the current period; Company.
5. Cash flow; 423 436 - 437
Targets/projections to be achieved by the Issuer or Public
6. Basic loan interest rate; 485 - 487 Company for the next 1 (one) year, about:
7. Analysis of the quality of earning assets and relevant 1. Revenue/sales;
494 - 499
financial ratios. 2. Profit (loss);
Discussion and analysis of abilities Explanation of: 3. Capital structure (capital structure);
To pay debts and the collectibility
1. Ability to pay debts, both short term and long term and 424 - 426 4. Dividend Policy;
level of the company’s receivables,
by presenting the relevant ratio 2. The level of collectibility of receivables. 5. Marketing;
calculations according to the type 426
6. HR Development;
of company industry
7. Other matters deemed important to the Issuer or Public
Company.
PT BANK MANDIRI (PERSERO) TBK 1250 1251 ANNUAL REPORT 2024
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OJK REFERENCE INDEX OJK REFERENCE INDEX
Criteria Explanation Page Criteria Explanation Page
Material information and facts Description of significant events after the date of the b. The role of the Board of Commissioners and the audit
occurring after the date of the accountant’s report including their impact on future committee in carrying out adequate procedures
accountant’s report business performance and risks. 438 to ensure that affiliated transactions were carried
out in accordance with generally accepted
Note: if there was no significant event after the date of the
business practices, among others, is carried out by
accountant’s report, it should be disclosed.
complying with the arms-length principle;
Description of the company’s The business prospects of the Issuer or Public Company are
7. For affiliated transactions or material transactions
business prospects related to industrial conditions, the general economy and
298 - 299 which became business activities carried out in
the international market accompanied by quantitative
order to generate business income and are carried
supporting data from reliable data sources.
out regularly, repeatedly, and/or continuously, an
Description of the marketing The marketing aspect of the goods and/or services of the explanation was added that the affiliated transactions
aspect Issuer or Public Company, at least regarding the marketing 300 - 301 or material transactions were business activities carried
strategy and market share. out in order to generate operating income and run
Description of dividends for the last Description of dividends for 2 (two) financial years last, at regularly, repeatedly, and/or continuously; In the event
2 (two) financial years least: that the affiliated transactions or material transactions
referred to have been disclosed in the annual financial
1. Dividend policy contained information of the statements, additional information regarding the
percentage of total dividends distributed to net disclosure reference in the annual financial statements
income; was added.
2. Date of payment of cash dividends and/or date of 439 - 440 8. For disclosure of affiliated transactions and/or
distribution of non-cash dividends; conflict of interest transactions resulting from the
3. Total dividends per share (cash and/or non-cash); implementation of affiliated transactions and/
or conflict of interest transactions that have been
4. The amount of dividends per year paid.
approved by independent shareholders, additional
Note: if there was no dividend distribution, the reasons information regarding the date of the GMS which
should be disclosed. approved the affiliated transactions and/or conflict of
Realization of the use of proceeds It contained a description of: interest transactions is added;
from the public offering (in the 9. In the event that there was no affiliated transaction
1. Total proceeds;
event that the company was still and/ or conflict of interest transaction, this matter
required to submit a report on the 2. Plan for the use of funds; should be disclosed.
realization of the use of funds) 3. Details of the use of funds; A description of changes in The description included:
4. Fund balance; and 443 the laws and regulations of the 1. The name of the legislation undergoing changes; and
company in the last financial year
5. The date of approval of the GMS/RUPO for changes in 2. The impact (quantitative and/or qualitative) on the
the use of funds (if any). 456 - 479
company (if significant) or a statement that the impact
Note: if the company did not have information on the is not significant.
realization of the use of proceeds from the public offering, Note: if there were no changes to the laws and regulations
it should be disclosed. in the last financial year, the matters should be disclosed.
Information on material It contained a description of: A description of the changes in The description included:
transactions containing conflicts 1. Transaction date, value, and object; accounting policies adopted by
of interest and/or transactions with 1. Changes in accounting policies;
the company in the last financial
affiliated parties 2. Name of the party conducting the transaction;
year 2. Reasons for changes in accounting policies; and
480
3. The nature of the affiliation relationship (if any); 3. Quantitative impact on financial statements.
4. Explanation of the fairness of the transaction; Note: If there was no change in accounting policy in the
5. Fulfillment of related provisions; last financial year, it should be disclosed.
6. In the event that there was an affiliation relationship, in Business continuity information Disclosure of information regarding:
444 - 453
addition to disclosing the information as referred to in 1. Potential Matters having a significant effect on the
number 1) to number 5), the Issuer or Public Company company’s business continuity in the last financial year;
also disclosed information:
2. Management’s assessment of the items in number 1; 482- 484
a. Statement of the Board of Directors that affiliated and
transactions had gone through adequate
procedures to ensure that affiliated transactions 3. Assumptions used by management in conducting the
were carried out in accordance with generally assessment.
accepted business practices, among others, by
complying with the arms-length principle; and
PT BANK MANDIRI (PERSERO) TBK 1252 1253 ANNUAL REPORT 2024
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OJK REFERENCE INDEX OJK REFERENCE INDEX
Criteria Explanation Page Criteria Explanation Page
Note: if there were no matters that had the potential b. the criteria used were performance achievements
to significantly affect the continuity of the company’s during the financial year, competence and
business in the last financial year, the company should attendance at meetings; and
disclose the assumptions that underlied management in the event that the Issuer or Public Company
believe that there are no matters that had the potential did not have a committee that supports the
to significantly affect the company’s business continuity in implementation of the duties of the Board of
the last financial year. Directors, then this should be disclosed.
Good Corporate Governance Board of Commissioners 1. Duties and responsibilities of the Board of Commissioners;
GMS Information regarding the resolutions of the GMS in the 2. A statement that the Board of Commissioners had
financial year and 1 (one) year before the financial year guidelines or charter for the Board of Commissioners;
included:
3. Policy and implementation of the frequency of
a. resolutions of the GMS in the financial year and 1 meetings of the Board of Commissioners, meetings of
(one) year before the financial year are realized in the the Board of Commissioners with the Board of Directors
financial year; and and the level of attendance of members of the
616 - 639
b. resolutions of the GMS for the financial year and 1 Board of Commissioners in these meetings, including
(one) year before the financial year that have not attendance at the GMS.
been realized and the reasons for not realizing them; Information on the level of attendance of members
in the event that the Issuer or Public Company uses an of the Board of Commissioners at the meeting of the
independent party in the conduct of the GMS to calculate Board of Commissioners, the meeting of the Board of
the votes, then this matter shall be disclosed. Commissioners with the Board of Directors, or the GMS
can be presented in tabular form.
Directors 1 Duties and responsibilities of each member of the
Board of Directors 4. training and/or competency improvement of members
of the Board of Commissioners:
Information regarding the duties and responsibilities of
each member of the Board of Directors is described a. policies on training and/or improving the
and can be presented in tabular form. competence of members of the Board of
Commissioners, including orientation programs
2. A statement that the Board of Directors had guidelines
for newly appointed members of the Board of
or charter for the Board of Directors;
Commissioners (if any); and
3. Policy and implementation of the frequency of 640 - 675
b. training and/or competency improvement
meetings of the Board of Directors, meetings of the
attended by members of the Board of Commissioners
Board of Directors with the Board of Commissioners,
in the financial year (if any);
and the level of attendance of members of the Board
of Directors in the meeting including attendance at 5. Performance appraisal of the Board of Directors and
the GMS; the Board of Commissioners as well as each member of
the Board of Directors and the Board of Commissioners,
Information on the level of attendance of members of
at least containing:
the Board of Directors at the meeting of the Board of
Directors, the meeting of the Board of Directors with the a. performance appraisal implementation
Board of Commissioners, or the GMS can be presented 748 - 799 procedures;
in tabular form. b. the criteria used were performance achievements
5. Training and/or competency improvement of during the financial year, competence and
members of the Board of Directors: attendance at meetings; and
a. Policy on training and/or improving the competence c. the party conducting the assessment; and
of members of the Board of Directors, including an 6. The assessment of the Board of Commissioners on
orientation program for newly appointed members the performance of the Committees that support
of the Board of Directors (if any); and the implementation of the duties of the Board of
b. Training and/or competency improvement Commissioners in the financial year includes:
attended by members of the Board of Directors in a. performance appraisal procedures; and
the financial year (if any);
b. the criteria used are performance achievements
6. The Board of Directors’ assessment of the performance during the financial year, competence and
of the committees supporting the implementation of attendance at meetings;
the Board of Directors’ duties for the financial year shall
at least contain:
a. performance appraisal procedures; and
PT BANK MANDIRI (PERSERO) TBK 1254 1255 ANNUAL REPORT 2024
Page 350
OJK REFERENCE INDEX OJK REFERENCE INDEX
Criteria Explanation Page Criteria Explanation Page
Independent Commissioner It included: 4. Educational history;
(minimum 30% of the total Board 1. Criteria for determining the Independent Commissioner; 5. Position history, including information on:
of Commissioners) and
658 - 659 a. Legal basis for appointment as committee member;
2. Statement on the independence of each Independent b. Concurrent positions, either as a member of the
Commissioner. Board of Commissioners, member of the Board of
Nomination and remuneration At least it contained: Directors, and/or committee member and other
of the Board of Directors and the 1. The nomination procedure, including a brief description positions (if any); and
Board of Commissioners of the nomination policies and processes for members c. Work experience and period of time both inside
of the Board of Directors and/or members of the Board and outside the Issuer or Public Company;
of Commissioners; and 6. The period and term of office of the committee
2. Procedures and implementation of remuneration for members;
the Board of Directors and the Board of Commissioners, 7. Committee independence statement;
including:
8. Training and/or competency improvement that have
a. procedures for determining remuneration for the
738 - 747 been followed in the financial year (if any);
Board of Directors and the Board of Commissioners;
9. Description of duties and responsibilities;
b. the remuneration structure of the Board of Directors
and the Board of Commissioners such as salary, 10. A statement of having a guideline or charter (charter);
allowances, tantiem/bonus and others; and 11. Policy and implementation of the frequency of
c. the amount of remuneration for each member of meetings and the level of attendance of members at
the Board of Directors and member of the Board of the meeting;
Commissioners; 12. Brief description of the implementation of activities in
Disclosure of information can be presented in tabular form. the financial year; and
Implementation of Good Corporate Governance in Providing Remuneration for Commercial Banks In the event that no nomination and remuneration
committee is formed, the Issuer or Public Company is
Audit committee 1. Name and position in committee membership; sufficient to disclose the information as referred to in letter
2. Age; i) to letter l) and disclose:
3. Nationality; 1. Reasons for not forming the committee; and
4. Educational history; 2. The party carrying out the nomination and
remuneration function;
5. Position history, including information on:
Other committees owned by the At least it contained:
a. Legal basis for appointment as committee member; Issuer or Public Company in order 1. Name and position in committee membership;
b. Concurrent positions, either as a member of the to support the functions and duties
board of commissioners, member of the board of of the Board of Directors (if any) 2. Age;
directors, and/or committee member and other and/or committees that 3. Nationality;
positions (if any); and supported the functions and duties
of the Board of Commissioners 4. Educational history;
c. Work experience and period of time both inside 681 - 693
and outside the issuer or public company; 5. Position history, including information on:
6. Period and term of office of audit committee members; a. Legal basis for appointment as committee member;
7. Statement of independence of the audit committee; b. Concurrent positions, either as a member of the
board of commissioners, member of the board of
8. Training and/or competency improvement that have directors, and/or committee member and other
been followed in the financial year (if any); positions (if any); and 800 - 847
9. Policy and implementation of the frequency of audit c. Work experience and period of time both inside
committee meetings and the level of attendance of and outside the issuer or public company;
audit committee members at the meeting; and
6. The period and term of office of the committee
10. Implementation of the audit committee’s activities for members;
the financial year in accordance with the guidelines or
charter of the audit committee; 7. Committee independence statement;
Committee or function of At least it contained: 8. Training and/or competency improvement followed in
nomination and remuneration 1. Name and position in committee membership; the financial year (if any); and
Issuers or Public Companies 694 - 705 9. Description of duties and responsibilities;
2. Age;
10. A statement that the committee has had guidelines or
3. Nationality; charters;
PT BANK MANDIRI (PERSERO) TBK 1256 1257 ANNUAL REPORT 2024
Page 351
OJK REFERENCE INDEX OJK REFERENCE INDEX
Criteria Explanation Page Criteria Explanation Page
11. Policy and implementation of the frequency of A description of the internal control 1. Financial and operational control, as well as
committee meetings and the level of attendance of system implemented by the issuer compliance with other laws and regulations;
committee members at the meeting; and or public company, 2. Review of the effectiveness of the internal control
12. Brief description of the committee’s activities for the system; and 885 - 891
financial year; 3. Statement of the Board of Directors and/or Board of
Company secretary 1. Name; Commissioners on the adequacy of the internal control
system;
2. Domicile;
The risk management system 1. General description of the risk management system of
3. Position history, including: 966
implemented by the Issuer or the Issuer or Public Company;
a. Legal basis for appointment as company secretary; Public Company 2. Types of risks and how to manage them; 983
and
3. Overview of the effectiveness of the risk management
b. Work experience and period of time both inside 1004
848 - 866 system Issuer or Public Company; and
and outside the issuer or public company;
4. Statement of the Board of Directors and/or the Board
c. Educational history;
of Commissioners or the audit committee on the 1004
d. Training and/or competency improvement that adequacy of the risk management system;
was followed in the financial year; and
Legal cases that have a material 1. Principal case/lawsuit; 914 - 915
e. A brief description of the implementation of the impact faced by the issuer or 2. Status of settlement of cases/claims; and 914 - 915
duties of the corporate secretary for the financial public company, subsidiaries,
year; members of the board of directors 3. The effect on the condition of the issuer or public
and members of the board of company; 914 - 915
Internal Audit Unit 1. Name of the head of the internal audit unit;
commissioners (if any),
2. Position history, including:
Information on administrative
a. Legal basis for appointment as head of internal 870 sanctions/ sanctions imposed
audit unit; and on issuers or public companies,
b. Work experience and period of time both inside members of the board of
and outside the issuer or public company; commissioners and members of 915
the board of directors, by the
3. Qualification or certification as an internal audit
873- 875 financial services authority and
profession (if any);
other authorities in the financial
4. Training and/or competency improvement that was year (if any)
876
followed in the financial year;
Access to company information
5. The structure and position of the internal audit unit; 871 and data: A description of the
6. Description of duties and responsibilities; 872 availability of access to company
information and data to the public,
7. A statement that the internal audit unit had a guideline
872 for example through the website 926
or charter; and (in Indonesian and English), mass
8. A brief description of the implementation of the internal media, mailing lists, bulletins,
audit unit’s duties for the financial year including meetings with analysts, and
the policy and implementation of the frequency 877 - 879 so on.
of meetings with the board of directors, board of Information regarding the code 1. The points of the code of ethics; 927
commissioners, and/ or audit committee; of conduct of the Issuer or Public 2. Disclosure that the code of ethics applied to all levels
Public Accountant 1. Name and year of the public accountant who audited Company 932
of the organization;
the annual financial statements for the last 5 years;
3. Dissemination of the code of ethics; 934
2. Name and year of the Public Accounting Firm that
audited the annual financial statements for the last 5 4. Sanctions for each type of violation stipulated in the
935
years; code of ethics (normative); and
3. The amount of the fee for each type of service provided 5. The number of violations of the code of ethics along
936
by the Public Accounting Firm in the last financial year; 880 - 884 with the sanctions given in the last financial year.
and Note: if there is no violation of the code of ethics in the last
4. Other services provided by Public Accounting Firms financial year, it must be disclosed.
and public accountants other than auditing services
for annual financial statements in the last financial
year.
Note: if there was no other service, it should be disclosed.
PT BANK MANDIRI (PERSERO) TBK 1258 1259 ANNUAL REPORT 2024
Page 352
OJK REFERENCE INDEX OJK REFERENCE INDEX
Criteria Explanation Page Criteria Explanation Page
A brief description of the policy of Information disclosed should at least contain: Policy regarding the diversity of
providing long-term performance- the composition of the Board of
1. Number of shares and/or options;
based compensation to Commissioners and the Board
management and/or employees 2. Implementation period; of Directors. Description of the
owned by the issuer or public 3. Requirements for eligible employees and/or Company’s written policies
company (if any), including the management; and regarding the diversity of the
management stock ownership composition of the Board of 732 - 737
4. Execution price or determination of exercise price.
program (MSOP) and/or stock Commissioners and Directors in
ownership program by employees education (field of study), work
(employee Stock ownership 441 - 442 experience, age, and gender.
program/ESOP); Note: if there was no such policy,
the reasons and considerations
In the case of providing should be disclosed.
compensation in the form of a Implementation of Public 1. Statement of recommendations that had been
management stock ownership Company governance guidelines implemented; and/or
program (MSOP) and/or an for Issuers issuing equity securities
employee stock ownership 2. Explanation of recommendations that had not been
or Public Companies 586 - 604
program (ESOP), implemented, along with reasons and alternative
implementations (if any).
Brief description of Information 1. Share ownership of members of the board of directors Disclosure of information can be presented in table format.
disclosure policy and members of the board of commissioners no later GCG Implementation Assessment It contained a description of:
than 3 (three) working days after the occurrence of for the financial year 2024 which
658
ownership or any change in ownership of shares of a included at least aspects of the 1. Criteria used in the assessment
public company; and Board of Commissioners and the 2. The party conducting the assessment
Board of Directors 576 - 585
2. Implementation of the policy; 3. The assessment score of each criterion
Description of the whistleblowing 1. How to submit a violation report; 4. Recommended assessment results
system at the Issuer or Public 2. Protection for whistleblowers; 5. Reasons for not yet/not implemented recommendations.
Company
3. Handling of complaints; Financial Information
4. The party managing the complaint; and
Statement Letter of the Board Compliance with related regulations regarding
5. The results of the handling of complaints, at least: of Directors and/or Board Responsibility for Financial Statements.
944 - 947 FS pages 1265
a. Number of complaints received and processed in of Commissioners regarding
the financial year; and Responsibility for Financial
Statements
b. Follow-up on complaints;
Independent auditor’s opinion on
In the event that the issuer or public company did FS pages 1266
financial statements
not have a whistleblowing system, then this should
be disclosed. Description of Independent The description contained about:
Auditor in Opinion
Description of the Issuer’s or Public 1. Programs and procedures implemented in overcoming 1. Name and signature;
FS pages
Company’s anti-corruption policy the practice of corruption, kickbacks, fraud, bribery 2. Date of the Audit Report; and 1266 - 1277
and/ or gratuities in Issuers or Public Companies; and
3. KAP license number and Public Accountant license
2. Anti-corruption training/socialization for employees of number.
937
Issuers or Public Companies;
Complete financial reports It completely contained the elements of the financial
3. In the event that the Issuer or Public Company did not statements:
have an anti-corruption policy, the reasons for not
1. Statement of financial position;
having the said policy should be explained.
2. Statement of profit or loss and other comprehensive
income; FS pages
3. Statement of changes in equity; 1266 - 1722
4. Cash flow statement;
5. Notes to financial statements;
6. Comparative information about the previous period;
and
PT BANK MANDIRI (PERSERO) TBK 1260 1261 ANNUAL REPORT 2024
Page 353
OJK REFERENCE INDEX OJK REFERENCE INDEX
Criteria Explanation Page Criteria Explanation Page
7. Statement of financial position at the beginning of the Disclosures relating to fixed assets The things that were disclosed included:
previous period when the entity applies an accounting 1. The depreciation method used;
policy retrospectively or restates financial statement
items, or when the entity reclassifies items in its financial 2. A description of the accounting policy chosen
statements (if relevant). between the revaluation model and the cost model;
Profitability level comparison Comparison of performance/profit (loss) for the current FS pages 3. The significant methods and assumptions used in
year with the previous year 1287 - 1289 estimating the fair value of property, plant and FS pages
equipment (for the revaluation model) or the disclosure 1416, 1480 – 1488
of the fair value of property, plant and equipment (for
Cash flow statement It should meet the following conditions: the cost model); and
1. Grouping into three categories of activities: operating,
FS pages 1580 4. Reconciliation of gross carrying amount and
investing, and financing; accumulated depreciation of property, plant and
2. Using the direct method to report cash flows from equipment at the beginning and end of the period by
FS pages 1719
operating activities; showing: addition, subtraction and reclassification.
3. Separation of presentation between cash receipts and Disclosures relating to operating The things that were disclosed included:
or cash disbursements during the year in operating, segments
FS pages 1. General information covering the factors used to
investing and financing activities; and
1719 - 1721 identify the reported segments;
4. Disclosure of non-cash transactions must be included 2. Information on the reported segment’s profit or loss,
in the notes to the financial statements. assets and liabilities;
Accounting Policy Overview It included at least: FS pages 1624
3. Reconciliation of total segment revenue, reported
1. Statement of compliance with SAK; segment profit or loss, segment assets, segment
liabilities, and other material segment elements to the
2. Basis of measurement and preparation of financial FS pages related amounts within the entity; and
statements; 1117, 1192 – 1194
4. Disclosure at the entity level, which included information
3. Income tax;
about products and/or services, geographic areas
4. Work benefits; and and key customers.
5. inancial Instruments. Disclosures relating to Financial The things that were disclosed included:
Disclosure of related party The things that were disclosed included: Instruments 1. Details of financial instruments owned based on their
transactions classification;
1. Name of the related party, as well as the nature and
relationship with the related party; FS pages 2. Fair values and their hierarchy for each group of
1710 – 1713 financial instruments; FS pages
2. Transaction value and its percentage to the total
1286 – 1291
related revenues and expenses; and 3. Explanation of risks associated with financial
3. Total balance and its percentage to the total related instruments: market risk, credit risk and liquidity risk;
assets or liabilities. 4. Risk management policy; and
Disclosures related to taxation The things that were disclosed included: 5. Analysis of the risks associated with financial instruments
1. Fiscal reconciliation and calculation of current tax quantitatively.
burden; Issuance of financial statements The things that were disclosed included:
2. Explanation of the relationship between tax expense 1. The date on which the financial statements were FS Pages Board
(income) and accounting profit; authorized for issue; and of Directors’
3. A statement that the reconciled Taxable Profit Statement Letter
2. The party responsible for authorizing the financial
(LKP) was used as the basis for filling out the Annual FS pages statements.
Corporate Income Tax Return; 1402 – 1404
4. Details of deferred tax assets and liabilities recognized
in the statement of financial position for each
presentation period, and the amount of deferred tax
expense (income) recognized in profit or loss if the
amount was not reflected in the amount of deferred
tax assets or liabilities recognized in the statement of
position. finance; and
5. Disclosure of whether or not there is a tax dispute.
PT BANK MANDIRI (PERSERO) TBK 1262 1263 ANNUAL REPORT 2024
Page 354
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) TBK.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN/
CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023/
31 DECEMBER 2024 AND 2023
Financial
Statements 2024
PT BANK MANDIRI (PERSERO) TBK 1264 1265 ANNUAL REPORT 2024
Page 355
FINANCIAL STATEMENTS 2024 PT BANK MANDIRI (PERSERO) TBK 1266 1267 ANNUAL REPORT 2024
Page 356
FINANCIAL STATEMENTS 2024 PT BANK MANDIRI (PERSERO) TBK 1268 1269 ANNUAL REPORT 2024
Page 357
FINANCIAL STATEMENTS 2024 PT BANK MANDIRI (PERSERO) TBK 1270 1271 ANNUAL REPORT 2024
Page 358
FINANCIAL STATEMENTS 2024 PT BANK MANDIRI (PERSERO) TBK 1272 1273 ANNUAL REPORT 2024
Page 359
FINANCIAL STATEMENTS 2024 PT BANK MANDIRI (PERSERO) TBK 1274 1275 ANNUAL REPORT 2024
Page 360
FINANCIAL STATEMENTS 2024 PT BANK MANDIRI (PERSERO) TBK 1276 1277 ANNUAL REPORT 2024
Page 361
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
Daftar Isi/
Table of Contents
Halaman/Pages
Laporan Posisi Keuangan Konsolidasian/
Consolidated Statements of Financial Position 1279
- 8 - 1286
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian/
Consolidated Statements of Profit or Loss and Other Comprehensive Income 91287
- 11 - 1294
Laporan Perubahan Ekuitas Konsolidasian/
Consolidated Statements of Changes in Equity 121295
- 13 - 1305
Laporan Arus Kas Konsolidasian/
Consolidated Statements of Cash Flows 141306
- 17 - 1308
Catatan Atas Laporan Keuangan Konsolidasian/
Notes to the Consolidated Financial Statements 18 -1309
431 - 1659
Informasi Keuangan Entitas Induk/
Parent Entity Financial Information
Laporan Posisi Keuangan Entitas Induk/
Statements of Financial Position - Parent Entity Lampiran/Appendix 1
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Entitas Induk/
Statements of Profit or Loss and Other Comprehensive
Income - Parent Entity Lampiran/Appendix 2
Laporan Perubahan Ekuitas Entitas Induk/
Statements of Changes in Equity - Parent Entity Lampiran/Appendix 3
Laporan Arus Kas Entitas Induk/
Statements of Cash Flows - Parent Entity Lampiran/Appendix 4
************************
PT BANK MANDIRI (PERSERO) TBK 1278 1279 ANNUAL REPORT 2024
Page 362
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/ Catatan/
Notes 2024 2023 Notes 2024 2023
ASET ASSETS ASET (lanjutan) ASSETS (continued)
Kas 2c,2g,62.B.(vii) 31.665.082 26.431.740 Cash Tagihan atas efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali 2c,2f,2m,10 agreements to resell
Current accounts with Pihak berelasi 4.613 - Related parties
Giro pada Bank Indonesia 2c,2g,2h,4 105.146.044 108.605.322 Bank Indonesia Pihak ketiga 8.285.525 22.692.928 Third parties
Total 8.290.138 22.692.928 Total
Current accounts with
Giro pada bank lain 2c,2f,2g,2h,5 other banks Tagihan derivatif 2c,2f,2n,11 Derivative receivables
Pihak berelasi 56 194.411 461.097 Related parties Pihak berelasi 56 2.948.995 198.156 Related parties
Pihak ketiga 46.474.028 36.144.993 Third parties Pihak ketiga 4.812.513 1.796.775 Third parties
46.668.439 36.606.090 Total 7.761.508 1.994.931 Total
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (30.755) (32.205) impairment losses Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah 2c,2f,2o,12 receivables/financing
Neto 46.637.684 36.573.885 Net Pihak berelasi 56 291.635.100 238.081.020 Related parties
Pihak ketiga 1.331.581.512 1.121.751.175 Third parties
Penempatan pada Placements with 1.623.216.612 1.359.832.195
Bank Indonesia Bank Indonesia Dikurangi: cadangan Less: allowance for
dan bank lain 2c,2f,2i,6 and other banks kerugian penurunan nilai (49.354.645) (53.098.619) impairment losses
Pihak berelasi 56 3.107.120 2.049.472 Related parties
Pihak ketiga 60.122.934 71.838.685 Third parties Neto 1.573.861.967 1.306.733.576 Net
63.230.054 73.888.157 Piutang pembiayaan Consumer financing
Dikurangi: cadangan Less: allowance for konsumen 2c,2f,2p,13 receivables
kerugian penurunan nilai (1.679) (957) impairment losses Pihak berelasi 56 41.346 11.542 Related parties
Pihak ketiga 41.531.960 32.738.254 Third parties
Neto 63.228.375 73.887.200 Net
41.573.306 32.749.796
Efek-efek 2c,2f,2j,7 Marketable securities Dikurangi: cadangan Less: allowance for
Pihak berelasi 56 20.223.075 23.774.139 Related parties kerugian penurunan nilai (934.353) (713.044) impairment losses
Pihak ketiga 75.118.481 70.807.983 Third parties
Neto 40.638.953 32.036.752 Net
95.341.556 94.582.122 Investasi bersih dalam Net investment finance
Ditambah/(dikurangi): Add/(less): sewa pembiayaan 2c,2q,14 leases
Premi/(diskonto) yang belum unamortised Pihak ketiga 5.757.076 5.489.242 Third parties
diamortisasi, keuntungan/ premiums/(discount rate),
(kerugian) - neto yang unrealised gains/ Dikurangi: cadangan Less: allowance for
belum direalisasi dari (losses) - net from kerugian penurunan nilai (103.337) (70.170) impairment losses
kenaikan/(penurunan) increase/(decrease)
nilai wajar dan in fair value Neto 5.653.739 5.419.072 Net
cadangan kerugian and allowance for
penurunan nilai 136.495 (36.281) impairment losses Tagihan akseptasi 2c,2f,2u,15 Acceptance receivables
Pihak berelasi 56 1.698.864 2.250.427 Related parties
Neto 95.478.051 94.545.841 Net Pihak ketiga 7.615.001 12.543.461 Third parties
Obligasi pemerintah Government bonds 9.313.865 14.793.888
Pihak berelasi 2c,2f,2k,8,56 287.272.659 309.182.971 Related parties Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (31.340) (122.212) impairment losses
Tagihan lainnya - transaksi Other receivables - trade Neto 9.282.525 14.671.676 Net
perdagangan 2c,2f,2l,9 transactions
Pihak berelasi 56 7.054.667 7.581.513 Related parties Penyertaan saham 2f,2s,16 Investments in shares
Pihak ketiga 22.919.450 18.463.040 Third parties Pihak berelasi 56 1.023.142 652.420 Related parties
Pihak ketiga 1.395.592 1.209.067 Third parties
29.974.117 26.044.553
Dikurangi: cadangan kerugian Less: allowance for 2.418.734 1.861.487
penurunan nilai (1.422.889) (1.494.653) impairment losses Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.986) (34.123) impairment losses
Neto 28.551.228 24.549.900 Net
Neto 2.416.748 1.827.364 Net
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole. konsolidasian secara keseluruhan. taken as a whole.
1 2
PT BANK MANDIRI (PERSERO) TBK 1280 1281 ANNUAL REPORT 2024
Page 363
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk.
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF KONSOLIDASIAN FINANCIAL POSITION
KONSOLIDASIAN FINANCIAL POSITION 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Catatan/ Notes 2024 2023
Notes 2024 2023
LIABILITAS, DANA LIABILITIES, TEMPORARY
ASET (lanjutan) ASSETS (continued) SYIRKAH TEMPORER SYIRKAH FUNDS
DAN EKUITAS AND EQUITY
Biaya dibayar dimuka 17 4.827.723 2.719.789 Prepaid expenses
LIABILITAS LIABILITIES
Pajak dibayar dimuka 2ad,33a 739.015 436.532 Prepaid taxes Obligations due
Liabilitas segera 2w 5.703.731 4.484.956 immediately
Aset tetap 2r.i,2r.ii,18 90.458.680 82.315.031 Fixed assets
Dikurangi: akumulasi Less: accumulated Simpanan nasabah Deposits from customers
penyusutan (27.427.835) (24.337.324) depreciation Demand deposits
Giro dan and wadiah
giro wadiah 2c,2f,2x,21 demand deposits
Neto 63.030.845 57.977.707 Net
Pihak berelasi 56 154.155.472 166.637.832 Related parties
Pihak ketiga 414.420.537 385.721.324 Third parties
Aset takberwujud 2r.iii,19 15.743.152 13.669.071 Intangible assets Total 568.576.009 552.359.156 Total
Dikurangi: akumulasi Less: accumulated
amortisasi (8.698.409) (7.794.473) amortisation Tabungan dan Saving deposits and
tabungan wadiah saving
wadiah 2c,2f,2x,22 deposits
Neto 7.044.743 5.874.598 Net Pihak berelasi 56 6.339.043 7.540.541 Related parties
Pihak ketiga 573.852.753 501.750.948 Third parties
Aset lain-lain 2c,2t,2v,2af,20 38.930.431 39.474.741 Other assets Total 580.191.796 509.291.489 Total
Dikurangi: penyisihan Less: allowance for other
lainnya (1.587.650) (1.596.320) impairment losses Deposito berjangka 2c,2f,2x,23 Time deposits
Pihak berelasi 56 53.490.298 34.852.981 Related parties
Pihak ketiga 243.976.854 254.944.523 Third parties
Neto 37.342.781 37.878.421 Net
Total 297.467.152 289.797.504 Total
Aset pajak tangguhan - neto 2ad,33e 8.353.454 10.179.244 Deferred tax assets - net
Total simpanan Total deposits from
TOTAL ASET 2.427.223.262 2.174.219.449 TOTAL ASSETS nasabah 1.446.234.957 1.351.448.149 customers
Simpanan dari Deposits from
bank lain other banks
Giro, Demand deposits, wadiah
giro wadiah dan demand deposits
tabungan 2c,2f,2y,24 and saving deposits
Pihak berelasi 56 4.299.236 183.333 Related parties
Pihak ketiga 4.790.802 6.510.250 Third parties
Total 9.090.038 6.693.583 Total
Inter-bank call money 2c,2y,25 Inter-bank call money
Pihak berelasi 56 1.931.400 100.000 Related parties
Pihak ketiga 8.030.154 7.181.896 Third parties
Total 9.961.554 7.281.896 Total
Deposito berjangka 2c,2f,2y,26 Time deposits
Pihak berelasi 56 289.710 384.925 Related parties
Pihak ketiga 7.701.407 3.324.376 Third parties
Total 7.991.117 3.709.301 Total
Total simpanan dari Total deposits from
bank lain 27.042.709 17.684.780 other banks
Liabilitas kepada pemegang polis Liabilities to unit-link
pada kontrak unit-link 2z,27 28.012.886 29.194.702 policyholders
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole. konsolidasian secara keseluruhan. taken as a whole.
3 4
PT BANK MANDIRI (PERSERO) TBK 1282 1283 ANNUAL REPORT 2024
Page 364
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/ Catatan/
Notes 2024 2023 Notes 2024 2023
LIABILITAS, DANA LIABILITIES, TEMPORARY LIABILITAS, DANA LIABILITIES, TEMPORARY
SYIRKAH TEMPORER SYIRKAH FUNDS SYIRKAH TEMPORER SYIRKAH FUNDS
DAN EKUITAS (lanjutan) AND EQUITY (continued)
DAN EKUITAS (lanjutan) AND EQUITY (continued)
LIABILITAS (lanjutan) LIABILITIES (continued)
LIABILITAS (lanjutan) LIABILITIES (continued)
Pinjaman dan efek-efek Subordinated loans and
Liabilitas atas efek-efek yang Securities sold subordinasi 2c,2f, 2ac,37,59 marketable securities
dijual dengan janji under agreements Pihak berelasi 56 40.000 35.000 Related parties
dibeli kembali 2c,2m,28,59 to repurchase liabilities Pihak ketiga 364.015 380.735 Third parties
Pihak ketiga 90.256.225 36.330.064 Third parties
404.015 415.735
Liabilitas derivatif 2c,2f,2n,11 Derivative payables Dikurangi: biaya penerbitan Less: unamortised
Pihak berelasi 56 2.133.504 76.404 Related parties yang belum diamortisasi (453) (564) issuance cost
Pihak ketiga 5.203.494 2.037.449 Third parties
Neto 403.562 415.171
Total 7.336.998 2.113.853 Total
Liabilitas akseptasi 2c,2f,2u,29 Acceptance payables TOTAL LIABILITAS 1.860.408.316 1.660.442.815 TOTAL LIABILITIES
Pihak berelasi 57 2.565.287 2.614.261 Related parties
Pihak ketiga 6.570.726 12.179.627 Third parties
Total 9.136.013 14.793.888 Total DANA SYIRKAH TEMPORARY SYIRKAH
TEMPORER 2f,2ae,38 FUNDS
Liabilitas pajak tangguhan 2ad,33e 9.278 - Deferred tax liabilities
Simpanan nasabah Deposits from customers
Pihak berelasi 56 Related parties
Efek-efek yang diterbitkan 2c,2f,2aa,30,59 Debt securities issued
Giro - investasi terikat Demand deposits
Pihak berelasi 56 4.580.825 5.066.435 Related parties dan giro - restricted investment and
Pihak ketiga 36.639.142 45.329.621 Third parties mudharabah - mudharabah demand
investasi deposits - unrestricted
41.219.967 50.396.056 tidak terikat 38a.1 19.798.526 17.574.469 investment
Dikurangi: biaya penerbitan Less: unamortised Tabungan - investasi Saving deposits
yang belum diamortisasi (78.900) (78.292) debt issuance cost terikat dan - restricted investment
investasi and unrestricted
Neto 41.141.067 50.317.764 Net tidak terikat - investment
mudharabah 38a.2a 375.768 191.661 - mudharabah
Estimasi kerugian atas Estimated losses on Deposito mudharabah - Mudharabah time
komitmen dan commitments and investasi deposits - unrestricted
kontinjensi 2c,31c 1.114.013 1.143.758 contingencies tidak terikat 38a.3 37.757.408 27.906.491 investment
Beban yang masih harus dibayar 2c,2af,32 5.466.461 4.799.446 Accrued expenses 57.931.702 45.672.621
Utang pajak 2ad,33b 3.078.642 2.690.902 Taxes payable Pihak ketiga Third parties
Giro - investasi terikat Demand deposits
Employee benefit dan giro - restricted investments and
Liabilitas imbalan kerja 2ai,34,51 7.160.018 11.894.629 liabilities mudharabah mudharabah musytarakah
musytarakah 38a.1 17.389.993 14.779.396 demand deposits
Provisi 63b 264.275 286.081 Provision Tabungan - investasi Saving deposits
terikat dan - restricted investment
investasi tidak and unrestricted
Liabilitas lain-lain 2c,35 40.131.500 37.399.213 Other liabilities terikat - investment
mudharabah 38a.2a 84.878.381 77.508.409 - mudharabah
Pinjaman yang diterima 2c,2f,2ab,36,59 Fund borrowings Deposito mudharabah - Mudharabah time
Pihak berelasi 56 4.627.957 2.481.824 Related parties investasi deposits - unrestricted
Pihak ketiga 143.288.024 92.963.635 Third parties tidak terikat 38a.3 92.461.883 87.541.044 investment
Total 147.915.981 95.445.459 Total 194.730.257 179.828.849
Total simpanan Total deposits from
nasabah 252.661.959 225.501.470 customers
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole. konsolidasian secara keseluruhan. taken as a whole.
5 6
PT BANK MANDIRI (PERSERO) TBK 1284 1285 ANNUAL REPORT 2024
Page 365
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/ Catatan/
Notes 2024 2023 Notes 2024 2023
LIABILITAS, DANA LIABILITIES, TEMPORARY LIABILITAS, DANA LIABILITIES, TEMPORARY
SYIRKAH TEMPORER SYIRKAH FUNDS SYIRKAH TEMPORER SYIRKAH FUNDS
DAN EKUITAS (lanjutan) AND EQUITY (continued) DAN EKUITAS (lanjutan) AND EQUITY (continued)
DANA SYIRKAH TEMPORARY SYIRKAH EKUITAS (lanjutan) EQUITY (continued)
TEMPORER (lanjutan) FUNDS (continued)
Kerugian neto yang belum
Simpanan dari bank lain Deposits from other banks direalisasi dari penurunan Net unrealised loss from
Pihak ketiga Third parties nilai wajar aset keuangan decrease in fair value
Giro mudharabah - Mudharabah demand dalam kelompok of financial assets
investasi deposits - unrestricted nilai wajar classified as fair value
tidak terikat 38b 47.282 63.394 investment melalui penghasilan through other
Tabungan mudharabah - Mudharabah saving komprehensif lain setelah comprehensive income
investasi deposits - unrestricted dikurangi pajak tangguhan 2j,2k (2.160.850) (1.837.760) - net of deferred tax
tidak terikat 38b 536.509 580.115 investment
Deposito mudharabah - Mudharabah time Bagian efektif lindung nilai Effective portion of
investasi deposits - unrestricted arus kas 2n (8.885) 1.429 cash flow hedges
tidak terikat 38b 94.515 136.693 investment
Selisih bersih revaluasi Net differences in fixed
aset tetap 2r.i 34.772.745 34.716.693 assets revaluation
Total simpanan dari Total deposits from
bank lain 678.306 780.202 other banks Keuntungan neto aktuarial Net actuarial gain from
program imbalan pasti defined benefits
TOTAL DANA SYIRKAH TOTAL TEMPORARY setelah dikurangi program - net of
TEMPORER 253.340.265 226.281.672 SYIRKAH FUNDS pajak tangguhan 2ai 1.595.606 1.517.183 deferred tax
Penghasilan komprehensif Other comprehensive
EKUITAS EQUITY lainnya 85.052 85.052 income
Selisih transaksi dengan Difference in transactions
Ekuitas yang dapat diatribusikan Attributable equity to pihak nonpengendali 1g (309.938) (97.202) with non-controlling parties
kepada pemilik Entitas Induk the Parent Entity
Modal saham - nilai nominal Share capital - Saldo laba (saldo rugi sebesar Retained earnings (accumulated
Rp125 (nilai penuh) Rp125 (full amount) Rp162.874.901 telah losses of Rp162,874,901
per lembar saham masing-masing par value per share dieliminasi dengan tambahan were eliminated against
pada tanggal 31 Desember 2024 as of 31 December 2024 modal disetor/agio saham additional paid-in capital/
dan 2023 and 2023 pada saat kuasi - agio as a result of quasi-
Modal dasar - 1 lembar saham Authorised capital - 1 Dwiwarna reorganisasi pada reorganisation
Seri A Dwiwarna dan Series A share and tanggal 30 April 2003) on 30 April 2003)
127.999.999.999 lembar 127,999,999,999 Series B Sudah ditentukan penggunaannya 5.380.268 5.380.268 Appropriated
saham biasa Seri B pada tanggal common share as of Belum ditentukan penggunaannya 214.670.201 191.923.489 Unappropriated
31 Desember 2024 dan 2023 31 December 2024 and 2023
Modal ditempatkan dan disetor - Issued and fully paid-in capital - Total saldo laba 220.050.469 197.303.757 Total retained earnings
1 lembar saham 1 Dwiwarna Series A
Seri A Dwiwarna dan share and 93,333,333,331 283.796.429 260.852.784
93.333.333.331 lembar Series B common shares Kepentingan nonpengendali Non-controlling interests in
saham biasa Seri B pada tanggal as of 31 December atas aset bersih Entitas Anak net assets of consolidated
31 Desember 2024 dan 2023 40a 11.666.667 11.666.667 2024 and 2023 yang dikonsolidasi 2d,39 29.678.252 26.642.178 Subsidiaries
Tambahan modal disetor/ Additional paid-in capital/ TOTAL EKUITAS 313.474.681 287.494.962 TOTAL EQUITY
agio saham 40b 18.095.274 17.643.264 agio
Selisih kurs karena Differences arising from TOTAL LIABILITIES,
penjabaran laporan translation of TOTAL LIABILITAS, DANA TEMPORARY
keuangan dalam financial statements in SYIRKAH TEMPORER SYIRKAH FUNDS
mata uang asing 2e 10.289 (146.299) foreign currencies DAN EKUITAS 2.427.223.262 2.174.219.449 AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
konsolidasian secara keseluruhan. taken as a whole.
7 8
PT BANK MANDIRI (PERSERO) TBK 1286 1287 ANNUAL REPORT 2024
Page 366
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/ Catatan/
Notes 2024 2023
Notes 2024 2023
PENDAPATAN DAN BEBAN INCOME AND EXPENSE
OPERASIONAL FROM OPERATIONS Beban operasional lainnya 2f,2ai, Other operating expenses
Pendapatan bunga dan Interest income and Salaries and employee
pendapatan syariah 2f,2af,41,56 sharia income Beban gaji dan tunjangan 49,51,56 (23.990.763) (24.423.089) benefits expenses
Pendapatan bunga 129.638.641 113.747.621 Interest income Beban umum dan General and
Pendapatan syariah 21.597.386 18.796.849 Sharia income administrasi 2r,50 (26.519.633) (22.732.894) administrative expenses
Lain-lain 52 (8.100.050) (6.711.508) Others
Total pendapatan bunga dan Total interest income and
pendapatan syariah 151.236.027 132.544.470 sharia income Total beban operasional Total other operating
lainnya (58.610.446) (53.867.491) expenses
Beban bunga dan Interest expense and
beban syariah 2f,2af,42,56 sharia expense INCOME FROM
Beban bunga (41.590.079) (30.664.728) Interest expense LABA OPERASIONAL 76.059.595 74.641.563 OPERATION
Beban syariah (7.889.028) (5.993.168) Sharia expense
Pendapatan bukan Non operating income
Total beban bunga dan Total interest expense and operasional - neto 53 343.891 43.318 - net
beban syariah (49.479.107) (36.657.896) sharia expense
PENDAPATAN BUNGA NET INTEREST AND
DAN SYARIAH - NETO 101.756.920 95.886.574 SHARIA INCOME LABA SEBELUM BEBAN INCOME BEFORE
PAJAK 76.403.486 74.684.881 TAX EXPENSE
Pendapatan premi 2ag 13.095.263 13.721.691 Premium income
Beban klaim 2ag (10.574.450) (11.598.645) Claim expense Beban pajak Tax expense
Kini 2ad,33c,33d (13.347.034) (12.907.674) Current
Tangguhan 2ad,33c,33e (1.891.331) (1.725.337) Deferred
PENDAPATAN PREMI - NETO 2.520.813 2.123.046 NET PREMIUM INCOME
Total beban pajak - neto (15.238.365) (14.633.011) Total tax expense - net
PENDAPATAN BUNGA, NET INTEREST,
SYARIAH DAN SHARIA AND
PREMI - NETO 104.277.733 98.009.620 PREMIUM INCOME
LABA TAHUN NET INCOME
Pendapatan operasional lainnya Other operating income BERJALAN 61.165.121 60.051.870 FOR THE YEAR
Provisi dan komisi 2ah,43 23.447.520 20.148.410 Fees and commissions
Pendapatan dari kelompok Income from fair value
nilai wajar melalui through profit or loss
laba rugi - neto 2c,2e,2n,44 4.483.298 3.473.796 classification - net
Lain-lain 45 14.240.197 16.900.640 Others
Total pendapatan Total other operating
operasional lainnya 42.171.015 40.522.846 income
Pembentukan cadangan kerugian Allowance for impairment
penurunan nilai 2c,46 (11.811.786) (11.152.853) losses
Pembalikan penyisihan Reversal of allowance for
estimasi kerugian estimated losses on
atas komitmen dan commitments and
kontinjensi 2c,31c 33.829 918.531 contingencies
(Pembentukan)/pembalikan (Allowance)/reversal for
penyisihan lainnya other impairment losses
dan kerugian and operational
risiko operasional - neto 2t,47 (151.047) 85.615 risk losses - net
Keuntungan dari penjualan Gain on sale of
efek-efek dan obligasi marketable securities and
pemerintah - neto 2j,2k,48 150.297 125.295 government bonds - net
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole. konsolidasian secara keseluruhan. taken as a whole.
9 10
PT BANK MANDIRI (PERSERO) TBK 1288 1289 ANNUAL REPORT 2024
Page 367
LAIN
TOTAL
arus kas
aset tetap
ke laba rugi
ke laba rugi
ke laba rugi
ke laba rugi
direklasifikasi
direklasifikasi
direklasifikasi
PENGHASILAN
tahun berjalan -
Rupiah penuh)
LABA PER SAHAM
KOMPREHENSIF
Pos-pos yang akan
Pajak penghasilan
keuangan dalam
keuangan dalam
mata uang asing
Penyesuaian akibat
komprehensif lain
TAHUN BERJALAN
Pemilik Entitas Induk
Pemilik Entitas Induk
akan direklasifikasi
pos-pos yang akan
tahun berjalan yang
penjabaran laporan
Keuntungan revaluasi
melalui penghasilan
kelompok nilai wajar
diatribusikan kepada:
diatribusikan kepada:
Pos-pos yang tidak akan
program imbalan pasti
PT BANK MANDIRI (PERSERO) TBK
Laba tahun berjalan yang
Pajak penghasilan terkait
Dasar dan dilusian (dalam
Perubahan nilai wajar aset
terkait pos-pos yang tidak
setelah pajak penghasilan
Kepentingan nonpengendali
Kepentingan nonpengendali
konsolidasian secara keseluruhan.
FINANCIAL STATEMENTS 2024
Bagian efektif dari lindung nilai
Penghasilan komprehensif lain
Keuntungan/(kerugian) aktuarial
Total penghasilan komprehensif
PENGHASILAN KOMPREHENSIF
KOMPREHENSIF LAIN KONSOLIDASIAN
2d
2d
2n
2e
UNTUK TAHUN-TAHUN YANG BERAKHIR
2aj
2ai
2r.i
2j,2k
Notes
LAPORAN LABA RUGI DAN PENGHASILAN
Catatan/
PADA TANGGAL 31 DESEMBER 2024 DAN 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
merupakan bagian yang tidak terpisahkan dari laporan keuangan
Catatan atas laporan keuangan konsolidasian terlampir
1290
11
2024
597,67
61.146.765
61.165.121
55.782.742
5.382.379
161.227
108.911
61.146.765
55.740.401
120.235
259.871
167.984
5.406.364
(278.227)
(25.927)
(533.762)
(18.356)
(17.024)
2023
PT BANK MANDIRI (PERSERO) Tbk.
60.957.959
589,93
60.957.959
55.916.730
60.051.870
55.060.057
921.140
23.030
1.125.822
5.041.229
4.991.813
906.089
-
(140.759)
(86.953)
(15.051)
(139)
(14.912)
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
amount of Rupiah)
profit or loss
profit or loss
through other
classified as fair value
currencies
translation of financial
reclassified to
items that will not be
revaluation
items that will be
benefits program
cash flow hedges
financial assets
reclassified to
from defined
comprehensive income
statements in foreign
- net of income tax
income for the year
Non-controlling interest
Parent Entity
Non-controlling interest
Parent Entity
Income tax related to
reclassified to
reclassified to
income for the year
attributable to:
COMPREHENSIVE
INCOME
Difference arising from
Gain on fixed assets
INCOME
year attributable to:
FOR THE YEAR
profit or loss
Actuarial gain/(loss)
profit or loss
Basic and diluted (full
Changes in fair value of
Income tax related to
Effective portion of
(Expressed in millions of Rupiah, unless otherwise stated)
CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
31 DECEMBER 2024 AND 2023
FOR THE YEARS ENDED
AND OTHER COMPREHENSIVE INCOME
EARNINGS PER SHARE
Net income for the
TOTAL
Items that will not be
Items that will be
Total comprehensive
Other comprehensive
OTHER COMPREHENSIVE
The accompanying notes to the consolidated financial statements
form an integral part of these consolidated financial statements
taken as a whole.
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2024
Kerugian
neto
yang belum
direalisasi
dari penurunan
nilai wajar
aset keuangan
dalam
kelompok
nilai wajar
melalui Keuntungan
penghasilan neto
Selisih kurs komprehensif aktuarial
karena lain setelah program
penjabaran dikurangi imbalan
laporan pajak pasti Kepentingan
keuangan tangguhan/ setelah nonpengendali
dalam mata Net unrealized dikurangi Selisih atas aset
uang asing/ loss from Bagian Selisih pajak transaksi neto Entitas
Difference decrease in fair efektif bersih tangguhan/ dengan pihak Anak yang
Modal Tambahan arising from value of lindung nilai revaluasi Net actuarial Penghasilan nonpengendali/ Saldo laba/Retained earnings dikonsolidasi/
ditempatkan modal disetor/ translation of financial assets arus kas/ aset tetap/ gain from komprehensif Difference in Non-controlling
dan disetor/ agio saham/ financial through other Effective Net defined lainnya/ transaction Sudah Belum interest in net
Issued and Additional statements in comprehensive portion of difference in benefits Other with non- ditentukan ditentukan assets of Total
Catatan/ fully paid-in paid-in foreign income - net of cash flow fixed assets program - net comprehensive controlling penggunaannya/ penggunaannya/ consolidated ekuitas/
Notes capital capital/agio currencies deferred tax hedges revaluation of deferred tax income parties /Appropriated /Unappropriated Total Subsidiaries Total equity
Saldo pada tanggal Balance as of
1 Januari 2024 11.666.667 17.643.264 (146.299) (1.837.760) 1.429 34.716.693 1.517.183 85.052 (97.202) 5.380.268 191.923.489 197.303.757 26.642.178 287.494.962 1 January 2024
Pembayaran dividen dari laba Dividend payment from
bersih tahun 2023 40c - - - - - - - - - - (33.036.034) (33.036.034) - (33.036.034) 2023 net income
Kepentingan nonpengendali Changes in non-controlling
atas pembayaran dividen interest arising from distribution
dan perubahan ekuitas of dividends and changes
Entitas Anak - - - - - - - - - - - - (1.307.313) (1.307.313) in Subsidiary’s equity
Laba tahun berjalan - - - - - - - - - - 55.782.742 55.782.742 5.382.379 61.165.121 Net income for the year
Transfer pendapatan komprehensif lain Transfer of other comprehensive income
ke saldo laba karena penghentian to retained earnings due to
pengakuan aset keuangan yang derecognition of financial assets
diukur pada nilai wajar melalui measured at fair value through
penghasilan komprehensif lain - - - - - - - - - - 4 4 - 4 other comprehensive income
Dampak pengalihan kepemilikan Impact of transfer of
pada Entitas Anak dari ownership in a Subsidiary
kepentingan nonpengendali - - - - - - - - (305.486) - - - (713.514) (1.019.000) from non-controlling interest
Dampak pengalihan pengendalian Impact of transfer of
atas entitas Anak kepada control over a Subsidiary to an
entitas sepengendali - 452.010 - - - - - - 92.750 - - - (349.463) 195.297 entity under common control
Penghasilan komprehensif lain Other comprehensive
tahun berjalan - - 156.588 (323.090) (10.314) 56.052 78.423 - - - - - 23.985 (18.356) income for the year
Saldo pada tanggal Balance as of
31 Desember 2024 11.666.667 18.095.274 10.289 (2.160.850) (8.885) 34.772.745 1.595.606 85.052 (309.938) 5.380.268 214.670.201 220.050.469 29.678.252 313.474.681 31 December 2024
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes to the consolidated financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
12
Page 368
taken as a whole.
The accompanying notes to the consolidated financial statements
form an integral part of these consolidated financial statements
FOR THE YEARS ENDED
31 DECEMBER 2024 AND 2023
CONSOLIDATED STATEMENTS OF CASH FLOWS
(Expressed in millions of Rupiah, unless otherwise stated)
Cash flows from operating
(Increase)/decrease in
Receipts from interest
Receipts from sharia
Receipts from provision,
Payments of sharia
Payments of interest
Payments of insurance
Other operating
Other operating
Salaries and employee
Receipts from the
General and
Non-operating
Payment of corporate
Acquisition of government
CASH FLOWS FROM
ACTIVITIES
changes in operating
operating assets:
Placements with
Marketable securities
OPERATING
commission and
premium income
activities before
through profit or loss
expense
expense
through profit or loss
fair value through profit
income
income
bonds - measured at
fair value
income - others
expenses - others
benefits expenses
claim expense
fair value
Income from
assets and liabilities
income - net
income tax
or loss classification - net
administrative expenses
sale of government
bonds - measured at
ANNUAL REPORT 2024
Bank Indonesia
and other banks
through profit or loss
- measured at fair value
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
(4.523.193)
(29.551.232)
(5.925.654)
(11.598.645)
(207.265.229)
(8.868.375)
(25.143.475)
(18.165.992)
(13.729.286)
5.527.300
1.300.258
109.977.225
18.639.462
33.870.101
50.645.900
198.473.490
4.371.516
34.694
PT BANK MANDIRI (PERSERO) Tbk.
2023
(958.884)
(41.137.244)
(7.844.161)
(10.574.450)
(498.026.362)
(9.613.944)
(28.501.269)
(20.406.171)
(13.438.576)
4.927.284
1.973.193
126.307.045
21.444.104
36.542.783
4.473.622
53.860.551
489.371.973
335.917
1293
2024
14
Catatan atas laporan keuangan konsolidasian terlampir
merupakan bagian yang tidak terpisahkan dari laporan keuangan
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
PADA TANGGAL 31 DESEMBER 2024 DAN 2023
Catatan/
Notes
UNTUK TAHUN-TAHUN YANG BERAKHIR
LAPORAN ARUS KAS KONSOLIDASIAN
konsolidasian secara keseluruhan.
(Kenaikan)/penurunan atas
Efek-efek - diukur pada
Beban gaji dan tunjangan
melalui laba rugi - neto
Penerimaan pendapatan
Penerimaan pendapatan
Penerimaan pendapatan
Pendapatan operasional
operasional sebelum
liabilitas operasional
kelompok nilai wajar
perubahan aset dan
nilai wajar melalui
Arus kas dari aktivitas
pemerintah - diukur
pemerintah - diukur
penghasilan badan
Penempatan pada
penjualan obligasi
operasional - neto
Bank Indonesia
Pembayaran beban
Pembayaran beban
Pembayaran beban
aset operasional:
lainnya - lain-lain
lainnya - lain-lain
Pendapatan bukan
Pembelian obligasi
OPERASIONAL
Beban operasional
Pembayaran pajak
melalui laba rugi
melalui laba rugi
dan bank lain
pada nilai wajar
pada nilai wajar
ARUS KAS DARI
Beban umum dan
klaim asuransi
Pendapatan dari
Penerimaan dari
provisi, komisi
administrasi
AKTIVITAS
laba rugi
dan premi
syariah
syariah
bunga
bunga
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2023
Keuntungan/
(kerugian)
neto
yang belum
direalisasi
dari kenaikan/
(penurunan)
nilai wajar
aset keuangan
dalam
kelompok
nilai wajar
melalui
penghasilan Keuntungan
komprehensif neto
Selisih kurs lain setelah aktuarial
karena dikurangi program
penjabaran pajak imbalan
laporan tangguhan/ pasti Kepentingan
keuangan Net unrealised setelah nonpengendali
dalam mata gain/(loss) from dikurangi Selisih atas aset
uang asing/ increase/ Bagian Selisih pajak transaksi neto Entitas
Difference (decrease) in efektif bersih tangguhan/ dengan pihak Anak yang
Modal Tambahan arising from fair value of lindung nilai revaluasi Net actuarial Penghasilan nonpengendali/ Saldo laba/Retained earnings dikonsolidasi/
ditempatkan modal disetor/ translation of financial assets arus kas/ aset tetap/ gain from komprehensif /Difference in Non-controlling
dan disetor/ agio saham/ financial through other Effective Net defined lainnya/ transaction Sudah Belum interest in net
Issued and Additional statements in comprehensive portion of difference in benefits Other with non- ditentukan ditentukan assets of Total
Catatan/ fully paid-in paid-in foreign income - net of cash flow fixed assets program - net comprehensive controlling penggunaannya/ penggunaannya/ consolidated ekuitas/
Notes capital capital/agio currencies deferred tax hedges revaluation of deferred tax income parties /Appropriated /Unappropriated Total Subsidiaries Total equity
Saldo pada tanggal Balance as of
1 Januari 2023 11.666.667 17.643.264 (60.427) (2.768.553) (3.156) 34.716.693 1.510.016 85.052 (97.202) 5.380.268 161.606.164 166.986.432 22.566.669 252.245.455 1 January 2023
Penyesuaian saldo laba terkait Adjustment of retained earnings
penerapan PSAK 407 pada related to SFAS No. 407
Entitas Anak Syariah 2b - - - - - - - - - - (40.350) (40.350) (38.053) (78.403) implementation in Sharia Subsidiary
Saldo pada tanggal Balance as of
1 Januari 2023 setelah 1 January 2023 after
penerapan PSAK 407 11.666.667 17.643.264 (60.427) (2.768.553) (3.156) 34.716.693 1.510.016 85.052 (97.202) 5.380.268 161.565.814 166.946.082 22.528.616 252.167.052 SFAS No. 407 implementation
Pembayaran dividen dari laba Dividend payment from
bersih tahun 2022 40c - - - - - - - - - - (24.702.382) (24.702.382) - (24.702.382) 2022 net income
Kepentingan nonpengendali Changes in non-controlling
atas pembayaran dividen interest arising from distribution
dan perubahan ekuitas of dividends and changes
Entitas Anak - - - - - - - - - - - - (927.667) (927.667) in Subsidiary’s equity
Laba tahun berjalan - - - - - - - - - - 55.060.057 55.060.057 4.991.813 60.051.870 Net income for the year
Penghasilan komprehensif lain Other comprehensive
tahun berjalan - - (85.872) 930.793 4.585 - 7.167 - - - - - 49.416 906.089 income for the year
Saldo pada tanggal Balance as of
31 Desember 2023 11.666.667 17.643.264 (146.299) (1.837.760) 1.429 34.716.693 1.517.183 85.052 (97.202) 5.380.268 191.923.489 197.303.757 26.642.178 287.494.962 31 December 2023
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes to the consolidated financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
13
Page 369
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk.
PT BANK MANDIRI (PERSERO) Tbk. DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Catatan/ Notes 2024 2023
Notes 2024 2023
ARUS KAS DARI CASH FLOWS FROM
ARUS KAS DARI CASH FLOWS FROM AKTIVITAS OPERATING
AKTIVITAS OPERATING OPERASIONAL (lanjutan) ACTIVITIES (continued)
OPERASIONAL (lanjutan) ACTIVITIES (continued)
Kenaikan/(penurunan) Increase/(decrease) in
(Kenaikan)/penurunan atas (Increase)/decrease in atas liabilitas operasional operating liabilities and
aset operasional (lanjutan): operating assets (continued): dan dana syirkah temporer: temporary syirkah funds:
(lanjutan) (continued)
Tagihan lainnya - transaksi Other receivables Bank syariah - dana syirkah Sharia bank - temporary
perdagangan (3.929.564) 7.748.711 - trade transactions temporer (lanjutan) syirkah funds (continued)
Kredit yang diberikan (237.605.954) (173.772.763) Loans Deposito Mudharabah time
Sharia receivables/ mudharabah - deposits
Piutang/pembiayaan syariah (39.585.822) (34.331.179) financing investasi - unrestricted
Tagihan atas efek-efek Securities purchased tidak terikat 14.729.578 15.033.947 investment
yang dibeli dengan under agreements
janji dijual kembali 14.402.790 (10.986.939) to resell Kas neto yang digunakan untuk Net cash used in
Piutang pembiayaan Consumer financing aktivitas operasional (79.558.278) (69.803.958) operating activities
konsumen (10.319.670) (10.159.382) receivables
Investasi bersih dalam Net investment ARUS KAS DARI CASH FLOWS FROM
sewa pembiayaan (319.986) 307.195 finance lease AKTIVITAS INVESTASI INVESTING ACTIVITIES
Pajak dibayar dimuka (302.483) 728.393 Prepaid taxes Kenaikan Increase in
Biaya dibayar dimuka (2.107.934) (824.286) Prepaid expenses efek-efek - marketable securities -
Aset lain-lain 851.950 (8.474.655) Other assets selain diukur pada other than measured at
Penerimaan atas aset nilai wajar fair value through
keuangan yang telah Recovery of written-off melalui laba rugi (4.213.227) (7.500.467) profit or loss
dihapusbukukan 9.312.913 12.159.217 financial assets Penurunan Decrease in
obligasi pemerintah - selain government bonds -
Kenaikan/(penurunan) Increase/(decrease) in diukur pada other than measured at
atas liabilitas operasional operating liabilities and nilai wajar fair value
melalui laba rugi 29.535.716 30.052.757 through profit or loss
dan dana syirkah temporer: temporary syirkah funds: Penerimaan dari penjualan Proceeds from sale of
Bank konvensional Conventional banking aset tetap 35.890 242.703 fixed assets
Giro 18.549.199 34.079.545 Demand deposits Pembelian aset tetap 18a (6.141.551) (3.086.377) Acquisition of fixed assets
Tabungan 70.964.416 28.969.554 Saving deposits Pembelian aset Acquisition of
Deposito berjangka 11.951.464 (7.185.303) Time deposits takberwujud 19 (2.402.345) (1.934.659) intangible assets
Interbank call money 2.679.658 2.845.795 Interbank call money Kenaikan investasi Increase in Subsidiaries’
Obligations due Entitas Anak (15.072) (29.770) investment
Liabilitas segera 1.218.775 428.927 immediately Penerimaan dari divestasi penyertaan Receipts from divestment of
Liabilitas kepada pemegang Liability to unit-link pada Entitas Asosiasi - 140.000 Associate Entity
polis unit-link 27 (1.181.816) (515.525) policyholders Penyertaan pada entitas lain (20.000) - Investment in other entity
Utang pajak lainnya 488.808 (78.008) Other taxes payable Penerimaan bersih dari pengalihan Net proceeds from control
pengendalian atas Entitas Anak 59b 951.284 - transfer of a Subsidiary
Liabilitas lain-lain 3.441.525 11.754.709 Other liabilities
Bank syariah - dana syirkah Sharia bank - temporary Kas neto yang diperoleh dari Net cash provided by
temporer syirkah funds aktivitas investasi 17.730.695 17.884.187 investing activities
Giro - investasi Demand deposits
terikat - restricted investment
dan giro and mudharabah ARUS KAS DARI CASH FLOWS FROM
mudharabah musytarakah AKTIVITAS FINANCING
musytarakah 4.818.540 9.662.291 demand deposits PENDANAAN ACTIVITIES
Tabungan - Saving deposits Penerimaan dari efek-efek Receipts from debt
investasi terikat - restricted investment yang diterbitkan 25.460.904 16.611.244 securities issued
dan investasi and mudharabah Pembayaran atas efek-efek Payments of debt
tidak terikat saving deposits
tabungan - unrestricted yang diterbitkan (36.082.179) (12.065.865) securities issued
mudharabah 7.510.475 5.382.833 investment Penerimaan dari pinjaman Receipts from fund
yang diterima 99.255.831 67.056.159 borrowings
Pembayaran atas pinjaman Payments of fund
yang diterima (48.433.335) (34.822.471) borrowings
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole. konsolidasian secara keseluruhan. taken as a whole.
15
PT BANK MANDIRI (PERSERO) TBK 1294 1295
16 ANNUAL REPORT 2024
Page 370
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk.
PT BANK MANDIRI (PERSERO) Tbk. DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS KONSOLIDASIAN FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/ 1. INFORMASI UMUM 1. GENERAL INFORMATION
Notes 2024 2023
a. Pendirian usaha a. Establishment
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS FINANCING PT Bank Mandiri (Persero) Tbk. (selanjutnya PT Bank Mandiri (Persero) Tbk. (hereinafter
PENDANAAN (lanjutan) ACTIVITIES (continued) disebut “Bank Mandiri” atau “Bank”) didirikan referred to as “Bank Mandiri” or the “Bank”) was
pada tanggal 2 Oktober 1998 di Negara Republik established on 2 October 1998 in the Republic of
Penerimaan dari pinjaman Receipts from subordinated
Indonesia dengan Akta Notaris Sutjipto, S.H., Indonesia based on Notarial Deed No. 10 of
dan efek-efek loans and marketable
subordinasi - 300.000 securities No. 10, berdasarkan Peraturan Pemerintah Sutjipto, S.H., under Government Regulation
Pembayaran atas Payments of No. 75 Tahun 1998 tanggal 1 Oktober 1998. Akta No. 75 Year 1998 dated 1 October 1998. The deed
pinjaman dan subordinated loans pendirian dimaksud telah disahkan oleh Menteri of establishment was approved by the Ministry of
efek-efek and marketable
subordinasi (16.887) (517.151) securities Kehakiman Republik Indonesia berdasarkan Justice of the Republic of Indonesia in its Decision
Kenaikan liabilitas Increase in Surat Keputusan No. C2-16561.HT.01.01.TH.98 Letter No. C2-16561.HT.01.01.TH.98 dated
atas efek-efek yang securities sold tanggal 2 Oktober 1998, serta diumumkan 2 October 1998 and was published in Supplement
dijual dengan janji under agreements to pada Tambahan No. 6859 dalam Berita No. 6859 of State Gazette of the Republic of
dibeli kembali 53.371.351 11.611.121 repurchase liabilities
Pembayaran liabilitas sewa 35 (1.651.500) (1.692.169) Payments for lease liabilities Negara Republik Indonesia No. 97 tanggal Indonesia No. 97 dated 4 December 1998.
Pembayaran dividen 40c (33.036.034) (24.702.382) Payments of dividends 4 Desember 1998.
Penambahan kepemilikan pada Acquisition of interest
Entitas Anak dari kepentingan in a Subsidiary from Bank Mandiri didirikan melalui penggabungan Bank Mandiri was established through the merger
nonpengendali (1.019.000) - non-controlling interest
usaha PT Bank Bumi Daya (Persero) (“BBD”), of PT Bank Bumi Daya (Persero) (“BBD”),
Kas neto yang diperoleh dari Net cash provided by PT Bank Dagang Negara (Persero) (“BDN”), PT Bank Dagang Negara (Persero) (“BDN”),
aktivitas pendanaan 57.849.151 21.778.486 financing activities
PT Bank Ekspor Impor Indonesia (Persero) PT Bank Ekspor Impor Indonesia (Persero) (“Bank
(“Bank Exim”) dan PT Bank Pembangunan Exim”) and PT Bank Pembangunan Indonesia
PENURUNAN NET DECREASE IN Indonesia (Persero) (“Bapindo”) (selanjutnya (Persero) (“Bapindo”) (hereinafter collectively
NETO KAS DAN CASH AND
SETARA KAS (3.978.432) (30.141.285) CASH EQUIVALENTS secara bersama-sama disebut “Bank Peserta referred to as the “Merged Banks”).
Penggabungan”).
DAMPAK PERUBAHAN EFFECTS OF EXCHANGE
SELISIH KURS RATE CHANGES ON Berdasarkan Pasal 3 Anggaran Dasar Bank Based on Article 3 of the Bank’s Articles of
TERHADAP CASH AND CASH
KAS DAN SETARA KAS 4.214.862 (946.566) EQUIVALENTS Mandiri, ruang lingkup kegiatan Bank Mandiri Association, Bank Mandiri is engaged in banking
adalah melakukan usaha di bidang perbankan activities in accordance with prevailing laws and
CASH AND CASH sesuai dengan ketentuan dan peraturan regulations. The Bank commenced its operations
KAS DAN SETARA KAS PADA EQUIVALENTS AT THE perundang-undangan yang berlaku. Bank Mandiri on 1 August 1999. The Bank’s Parent Entity is the
AWAL TAHUN 243.801.693 274.889.544 BEGINNING OF YEAR
mulai beroperasi pada tanggal 1 Agustus 1999. Government of the Republic of Indonesia through
CASH AND CASH Entitas Induk Bank adalah Pemerintah Republik the Ministry of State-Owned Enterprises which is
KAS DAN SETARA KAS PADA EQUIVALENTS AT THE Indonesia melalui Kementerian BUMN yang the Ministry within the Indonesian Government that
AKHIR TAHUN 244.038.123 243.801.693 END OF YEAR merupakan Kementerian dalam Pemerintah is in charge of state-owned enterprises
Indonesia yang membidangi urusan pembinaan development affairs.
Kas dan setara kas Cash and cash equivalents
pada akhir tahun at the end of year badan usaha milik negara.
terdiri dari: consists of:
Anggaran Dasar Bank Mandiri telah mengalami The Articles of Association of Bank Mandiri has
Kas 62.B.(vii) 31.665.082 26.431.740 Cash
Giro pada Current accounts with beberapa kali perubahan, sebagaimana terakhir been amended several times, the latest
Bank Indonesia 4 105.146.044 108.605.322 Bank Indonesia berdasarkan Akta Pernyataan Keputusan Rapat amendment under Deed of Annual General
Giro pada Current accounts with Umum Pemegang Saham Tahunan No. 07, Meeting of Shareholders No. 07, dated 3 April
bank lain 5 46.668.439 36.606.090 other banks
Investasi jangka pendek Liquid short-term tanggal 3 April 2024, yang dibuat di hadapan 2024 made before notary Utiek R. Abdurachman,
likuid dengan investments with Utiek R. Abdurachman, S.H., MLI., M.Kn., notaris S.H., MLI, M.Kn, notary in Jakarta. This
jangka waktu jatuh a period of time di Jakarta. Perubahan tersebut telah amendment has been submitted to and approved
tempo tiga bulan maturity of three diberitahukan kepada dan mendapatkan by the Ministry of Laws and Human Rights of the
atau kurang sejak months or less from
tanggal perolehan 60.558.558 72.158.541 the date of acquisition persetujuan Menteri Hukum dan Hak Republic of Indonesia, in its Decision Letter No.
Asasi Manusia Republik Indonesia sesuai AHU-AH.01.03-0085149 and Decision Letter No.
Total kas dan Total cash and dengan surat penerimaan pemberitahuan AHU-0022201.AH.01.02.Tahun 2024, both dated
setara kas 244.038.123 243.801.693 cash equivalents
No. AHU-AH.01.03-0085149 dan surat on 5 April 2024 and registered on Company’s
keputusan No. AHU-0022201.AH.01.02.Tahun Registry No. AHU-0072626.AH.01.11.Tahun
2024 keduanya tanggal 5 April 2024 serta 2024, dated on 5 April 2024
terdaftar pada Daftar Perseroan No. AHU-
0072626.AH.01.11.Tahun 2024 tanggal
5 April 2024.
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
PT BANK MANDIRI (PERSERO) TBK 1296 17 129718 ANNUAL REPORT 2024
Page 371
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued) 1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
b. Penggabungan usaha b. Merger c. Rekapitalisasi c. Recapitalisation
Pada akhir bulan Februari 1998, Pemerintah At the end of February 1998, the Government of Dalam rangka mengatasi kondisi ekonomi yang In response to the effects of the adverse economic
Republik Indonesia (selanjutnya disebut the Republic of Indonesia (hereinafter referred to memburuk di Indonesia pada sektor perbankan, conditions on the banking sector in Indonesia, on
“Pemerintah”) mengumumkan rencana untuk as “Government”) announced its plan to pada tanggal 31 Desember 1998, Pemerintah 31 December 1998, the Government issued
melakukan restrukturisasi atas Bank Peserta restructure the Merged Banks. In connection with telah mengeluarkan Peraturan Pemerintah Government Regulation No. 84 Year 1998
Penggabungan. Sehubungan dengan rencana the restructurisation plan, the Government No. 84 Tahun 1998 tentang Program regarding Recapitalisation Program for
restrukturisasi tersebut, Pemerintah mendirikan established Bank Mandiri in October 1998 through Rekapitalisasi Bank Umum yang bertujuan untuk Commercial Banks, which was designed to
Bank Mandiri pada bulan Oktober 1998 dengan the payment of cash and the transfer the meningkatkan permodalan bank umum agar increase the paid-in capital of commercial banks to
melakukan penyetoran tunai dan pengalihan Government’s shares of the Merged Banks (Notes dapat memenuhi Rasio Kecukupan Modal enable them to meet the minimum requirement of
saham Pemerintah pada Bank Peserta 40a and 40b). The difference between the transfer (Capital Adequacy Ratio yang selanjutnya Capital Adequacy Ratio (“CAR”) in accordance
Penggabungan (Catatan 40a dan 40b). Selisih price and the book value of the shares at the time disebut “CAR”) minimum sesuai dengan with prevailing regulation. The eligibility of
antara harga transfer dan nilai buku saham pada of the restructurisation was not calculated as it was ketentuan yang ditetapkan. Keikutsertaan bank commercial banks for inclusion in the
saat restrukturisasi tidak dihitung karena dinilai considered not practicable to do so. All losses umum dalam Program Rekapitalisasi didasarkan Recapitalisation Program is based on
tidak praktis. Seluruh kerugian yang timbul incurred during the year of restructuring were pada persyaratan dan prosedur yang ditetapkan requirements and procedures set forth in the Joint
selama periode restrukturisasi diakui dalam recognised in the Recapitalisation Program. dalam Surat Keputusan Bersama Menteri Decrees No. 53/KMK.017/1999 and
Program Rekapitalisasi. Keuangan dan Gubernur Bank Indonesia No. No. 31/12/KEP/GBI dated 8 February 1999 of the
53/KMK.017/1999 dan No. 31/12/KEP/GBI Ministry of Finance and the Governor of Bank
Rencana restrukturisasi tersebut dirancang untuk The restructurisation plan was designed to merge tanggal 8 Februari 1999. Berdasarkan Surat Indonesia. Based on the Joint Decrees, the
menggabungkan usaha Bank Peserta the Merged Banks’ business into Bank Mandiri on Keputusan Bersama tersebut, Pemerintah antara Government, among others, shall implement the
Penggabungan ke dalam Bank Mandiri pada July 1999 and the recapitalisation of Bank Mandiri. lain harus melakukan Program Rekapitalisasi Recapitalisation Program for Commercial Banks
bulan Juli 1999 dan rekapitalisasi Bank Mandiri. The restructurisation of the Merged Banks into Bank Umum terhadap seluruh Bank Milik Negara, with respect to all State-Owned Banks, Regional
Restrukturisasi Bank Peserta Penggabungan ke Bank Mandiri also covered the following: Bank Pembangunan Daerah dan Bank Umum Development Banks, and Commercial Banks, with
dalam Bank Mandiri juga mencakup: yang berstatus “Bank Take Over” oleh Badan the status of “Bank Take Over”, by the Indonesian
• Restrukturisasi kredit yang diberikan; • Restructurisation of loans; Penyehatan Perbankan Nasional (“BPPN”). Bank Restructuring Agency (Badan Penyehatan
• Restrukturisasi aset non-kredit yang • Restructurisation of non-loan assets; Perbankan Nasional or “BPPN”).
diberikan;
• Rasionalisasi kantor cabang di dalam dan • Rationalisation of domestic and overseas Pada tanggal 28 Mei 1999, Pemerintah On 28 May 1999, the Government issued
luar negeri; offices; mengeluarkan Peraturan Pemerintah No. 52 Government Regulation No. 52 of 1999 (PP No.
• Rasionalisasi sumber daya manusia. • Rationalisation of human resources. Tahun 1999 (PP No. 52/1999) tentang 52/1999) regarding additional capital investment by
penambahan penyertaan modal Pemerintah the Government of Republic of Indonesia in Bank
Berdasarkan Akta Notaris Sutjipto, S.H., No. 100 Based on the Notarial Deed of Sutjipto, S.H., Republik Indonesia pada Bank Mandiri melalui Mandiri through issuance of Government
tanggal 24 Juli 1999, Bank Peserta No. 100 dated 24 July 1999, the Merged Banks penerbitan Obligasi Rekapitalisasi Pemerintah Recapitalisation Bonds to be issued then by the
Penggabungan secara hukum melakukan were legally merged into Bank Mandiri. The oleh Menteri Keuangan dengan nilai maksimum Ministry of Finance with a value of up to
penggabungan usaha ke dalam Bank Merger Deed was legalised by the Ministry of Rp137.800.000. Pelaksanaan PP No. 52/1999 Rp137,800,000. The implementation of PP No.
Mandiri. Akta Penggabungan Usaha tersebut Justice of the Republic of Indonesia in its Decision diatur dalam Surat Keputusan Bersama Menteri 52/1999 was set forth in Joint Decrees of the
disahkan oleh Menteri Kehakiman Republik Letter No. C-13.781.HT.01.04.TH.99 dated 29 July Keuangan dan Gubernur Bank Indonesia Ministry of Finance and the Governor of Bank
Indonesia dengan Surat Keputusan No. C- 1999 and approved by the Governor of Bank No. 389/KMK.017/1999 dan No. 1/10/KEP/GBI Indonesia No. 389/KMK.017/1999 and
13.781.HT.01.04.TH.99 tanggal 29 Juli 1999 dan Indonesia in its Decision Letter tanggal 29 Juli 1999. No. 1/10/KEP/GBI dated 29 July 1999.
disetujui oleh Gubernur Bank Indonesia dengan No. 1/9/KEP.GBI/1999 dated 29 July 1999. The
Surat Keputusan No. 1/9/KEP.GBI/1999 tanggal merger was declared effective by the Department Selama Obligasi Rekapitalisasi Pemerintah While the Government Recapitalisation Bonds had
29 Juli 1999. Penggabungan tersebut dinyatakan Chief of the South Jakarta Industry and Trade tersebut belum diterbitkan, pada saat itu Bank not yet been issued, at the point in time, Bank
sah oleh Kepala Kantor Departemen Office in its Decision Letter No. 09031827089 Mandiri mengakui adanya “Tagihan kepada Mandiri accounted the bonds as “Due from the
Perindustrian dan Perdagangan Jakarta Selatan dated 31 July 1999. Pemerintah” sebesar Rp137.800.000 sesuai Government” amounted to Rp137,800,000 in
melalui Surat Keputusan No. 09031827089 dengan penegasan Komitmen Pemerintah accordance with the Government’s Commitment
tanggal 31 Juli 1999. melalui surat dari Menteri Keuangan through the Ministry of Finance’s letter
No. S-360/MK.017/1999 tanggal 29 September No. S-360/MK.017/1999 dated 29 September 1999
Pada tanggal efektif penggabungan usaha: Effective from the date of the merger: 1999 dan persetujuan Menteri Negara and the approval of the Ministry of State-Owned
• Semua aset dan liabilitas Bank Peserta • All assets and liabilities of the Merged Banks Pendayagunaan BUMN melalui surat No. S-510/ Enterprises in letter No. S-510/M-PBUMN/1999
Penggabungan dialihkan ke Bank Mandiri were transferred to Bank Mandiri as the M-PBUMN/1999 tanggal 29 September 1999. dated 29 September 1999.
sebagai Bank Hasil Penggabungan; Surviving Bank;
• Semua operasi dan aktivitas bisnis Bank • All operations and business activities of the Sesuai dengan Surat Bank Indonesia Based on Bank Indonesia Letter No. 1/1/GBI/DPIP
Peserta Penggabungan dialihkan dan Merged Banks were transferred and operated No. 1/1/GBI/DPIP tanggal 11 Oktober 1999 dated 11 October 1999, regarding Issuance of
dioperasikan oleh Bank Mandiri; by Bank Mandiri; perihal Penerbitan Obligasi/Surat Utang Government Bonds/Debentures in connection with
• Bank Mandiri mendapat tambahan modal • Bank Mandiri received additional paid-in
Pemerintah dalam rangka penyertaan modal the Government of Republic of Indonesia's capital
disetor sebesar Rp1.000.000 (nilai penuh) capital amounted to Rp1,000,000 (full amount)
atau setara dengan 1 (satu) lembar saham or equivalent to 1 (one) share representing the Pemerintah Republik Indonesia di Bank Mandiri, investment in Bank Mandiri, Bank Indonesia
yang merupakan sisa saham yang dimiliki remaining shares owned by the Government Bank Indonesia menyetujui tagihan kepada agreed to include the above receivable as Bank
oleh Pemerintah pada masing-masing Bank in the Merged Banks (Notes 40a and 40b). Pemerintah tersebut di atas termasuk dalam Mandiri’s core capital (Tier 1) for the purposes of
Peserta Penggabungan (Catatan 40a modal inti Bank Mandiri (Tier I) dalam calculating Capital Adequacy Ratio (CAR) as of
dan 40b). perhitungan Rasio Kecukupan Modal (CAR) pada 31 July 1999 until 30 September 1999, with a
tanggal 31 Juli 1999 sampai dengan condition that not later than
Pada tanggal efektif dimaksud, Bank Peserta On the effective date, the Merged Banks were 30 September 1999, dengan syarat bahwa 15 October 1999 the Government
Penggabungan secara hukum dibubarkan tanpa legally dissolved without liquidation process and selambat-lambatnya tanggal 15 Oktober 1999, Bonds/Debentures should have been received by
proses likuidasi dan Bank Mandiri sebagai Bank Bank Mandiri, as the Surviving Bank, received all
Obligasi/Surat Utang Pemerintah telah diterima Bank Indonesia.
Hasil Penggabungan menerima seluruh hak dan the rights and obligations from the Merged Banks.
liabilitas dari Bank Peserta Penggabungan. oleh Bank Indonesia.
19
PT BANK MANDIRI (PERSERO) TBK 1298 129920 ANNUAL REPORT 2024
Page 372
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued) 1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Rekapitalisasi (lanjutan) c. Recapitalisation (continued) d. Penawaran umum perdana saham dan kuasi- d. Initial public offering of share and quasi-
reorganisasi reorganisation
Berdasarkan Peraturan Pemerintah No. 97 Based on Government Regulation No. 97 year
Penawaran umum perdana saham Bank Initial public offering of Bank Mandiri’s share
Tahun 1999 tanggal 24 Desember 1999 tentang 1999 dated 24 December 1999 regarding the
Mandiri
Penambahan Penyertaan Modal Negara Addition of State Capital of the Republic of
Republik Indonesia ke dalam Modal Perusahaan Indonesia into the Capital of the Company Bank Mandiri telah menyampaikan pernyataan Bank Mandiri had submitted its registration for an
Perseroan (Persero) PT Bank Mandiri dalam (Persero) of PT Bank Mandiri in Relation to the pendaftaran sehubungan dengan Penawaran Initial Public Offering (“IPO”) to Financial Services
Rangka Program Rekapitalisasi Bank Umum, Commercial Bank Recapitalisation Program, the Umum Perdana Saham (Initial Public Offering Authorities (“FSA”), previously the Capital Market
Pemerintah menambah penyertaan modal Government increased its capital investment to a yang selanjutnya disebut “IPO”) kepada Otoritas Supervisory Board and Financial Institution
sampai sejumlah maksimum Rp42.200.000, maximum of Rp42,200,000, so that the total Jasa Keuangan (“OJK”), dahulu Badan (“Bapepam and LK”) on 2 June 2003 and became
sehingga penyertaan secara keseluruhan maximum of investment become amounted to Pengawas Pasar Modal dan Lembaga Keuangan effective based on the Letter from the Chairman of
menjadi setinggi-tingginya sebesar Rp180,000,000. (“Bapepam dan LK”), pada tanggal 2 Juni 2003 Bapepam and LK No. S-1551/PM/2003 dated
Rp180.000.000. dan telah dinyatakan efektif berdasarkan Surat 27 June 2003.
Ketua Bapepam dan LK No. S-1551/PM/2003
Dalam rangka pelaksanaan Peraturan In relation to the implementation of the above tanggal 27 Juni 2003.
Pemerintah No. 52 dan No. 97 Tahun 1999 Government Regulations No. 52 and No. 97 year
tersebut di atas, maka dalam Perjanjian 1999, in the Temporary Recapitalisation Nama perusahaan berubah dari semula PT Bank The Bank’s name was changed from PT Bank
Rekapitalisasi Sementara antara Pemerintah Agreement between the Government and Bank Mandiri (Persero) menjadi PT Bank Mandiri Mandiri (Persero) to PT Bank Mandiri (Persero)
dengan Bank Mandiri beserta perubahannya, Mandiri and its amendment, the Government (Persero) Tbk. berdasarkan perubahan Anggaran Tbk. based on an amendment to the Articles of
Pemerintah telah mengeluarkan Obligasi issued Government Recapitalisation Bonds in 2 Dasar yang dilaksanakan dengan Akta Notaris Association which has been executed with Notarial
Rekapitalisasi Pemerintah dalam 2 (dua) tahap, (two) tranches which amounted to Rp103,000,000 Sutjipto, S.H., No. 2 tanggal 1 Juni 2003 dan Deed of Sutjipto, S.H., No. 2 dated 1 June 2003 and
yaitu sebesar Rp103.000.000 pada tanggal on 13 October 1999 and Rp75,000,000 on telah disetujui oleh Menteri Hukum dan Hak had approved by the Ministry of Law and Human
13 Oktober 1999 dan Rp75.000.000 pada tanggal 28 December 1999 so that as of 31 December Asasi Manusia Republik Indonesia berdasarkan Rights of the Republic of Indonesia in its Decision
28 Desember 1999, sehingga pada tanggal 1999 the total Government Recapitalisation Bonds Surat Keputusan No. C-12783.HT.01.04.TH.2003 Letter No. C-12783.HT.01.04.TH.2003 dated 6 June
31 Desember 1999 jumlah keseluruhan Obligasi issued in accordance with the aforementioned tanggal 6 Juni 2003 dan telah diumumkan pada 2003 that was published in the State Gazette
Rekapitalisasi Pemerintah yang diterbitkan agreements become amounted to Rp178,000,000. Berita Negara Republik Indonesia No. 63 Republic of Indonesia No. 63 dated 8 August 2003,
tanggal 8 Agustus 2003, Tambahan Berita Supplement State Gazette of Republic of Indonesia
berdasarkan perjanjian tersebut menjadi sebesar
Negara Republik Indonesia No. 6590. No. 6590.
Rp178.000.000.
Pada tanggal 14 Juli 2003, Bank Mandiri On 14 July 2003, Bank Mandiri had an IPO of its
Berdasarkan Kontrak Manajemen pada tanggal Based on the Management Contract dated 8 April melakukan IPO atas 4.000.000.000 lembar 4,000,000,000 Series B common shares through,
8 April 2000 antara Bank Mandiri dan 2000 between Bank Mandiri and the Government, Saham Biasa Seri B, dengan nilai nominal Rp500 with a nominal value of Rp500 (full amount) per
Pemerintah, ditetapkan jumlah kebutuhan the total amount of recapitalisation required by (nilai penuh) per lembar saham yang dijual share with an initial selling price of Rp675 (full
rekapitalisasi Bank Mandiri adalah sebesar Bank Mandiri was Rp173,931,000, or less than the dengan harga Rp675 (nilai penuh) per lembar amount) per share. The IPO to public represents a
Rp173.931.000 atau lebih kecil dari jumlah amount of the Government Recapitalisation saham. Penawaran umum kepada masyarakat divestment of 20.00% of the ownership of the
Obligasi Rekapitalisasi Pemerintah. Dari Bonds. The excess of Rp1,412,000 was used as tersebut merupakan divestasi atas 20,00% Government’s share in Bank Mandiri (Note 40a).
kelebihan tersebut, sebesar Rp1.412.000 additional paid-in capital and the remaining excess saham Bank Mandiri milik Pemerintah (Catatan
digunakan sebagai tambahan modal disetor, balance of Rp2,657,000 was returned to the 40a).
sedangkan sisanya sebesar Rp2.657.000 Government on 7 July 2000 in the form of
dikembalikan kepada Pemerintah pada tanggal Government Recapitalisation Bonds equivalent to Pada tanggal 14 Juli 2003, sebanyak On 14 July 2003, 19,800,000,000 of Bank Mandiri’s
7 Juli 2000 dalam bentuk Obligasi Rekapitalisasi 2,657,000 units. 19.800.000.000 lembar Saham Biasa Seri B Series B common shares were listed on the Jakarta
Pemerintah sebanyak 2.657.000 unit. Bank Mandiri telah dicatatkan di Bursa Stock Exchange and Surabaya Stock Exchange
Efek Jakarta dan Bursa Efek Surabaya based on Jakarta Stock Exchange’s Approval Letter
Sesuai Surat Menteri Keuangan Republik Based on the Letter from the Ministry of Finance of berdasarkan surat persetujuan dari Bursa Efek No. S-1187/BEJ.PSJ/07-2003 dated 8 July 2003
Indonesia No. S-174/MK.01/2003 tanggal the Republic of Indonesia No. S-174/MK.01/2003 Jakarta No. S-1187/BEJ.PSJ/07-2003 tanggal and Surabaya Stock Exchange’s Approval Letter
24 April 2003 tentang pengembalian kelebihan dated 24 April 2003 regarding the return of the 8 Juli 2003 dan Bursa Efek Surabaya No. JKT-028/LIST/BES/VII/2003 dated 10 July
Obligasi Rekapitalisasi Pemerintah yang excess of Government Recapitalisation Bonds, No. JKT-028/LIST/BES/VII/2003 tanggal 10 Juli 2003.
sebelumnya digunakan sebagai tambahan which was previously used as additional paid-in 2003.
modal, Bank Mandiri telah mengembalikan capital, Government Recapitalisation Bonds
Obligasi Rekapitalisasi Pemerintah sebesar amounted to Rp1,412,000 were returned to the Kuasi-reorganisasi Quasi-reorganisation
Rp1.412.000 kepada Pemerintah pada tanggal Government by Bank Mandiri on 25 April 2003
Untuk menghilangkan konsekuensi negatif In order for Bank Mandiri to eliminate the negative
25 April 2003 (Catatan 40b). (Note 40b).
karena dibebani dengan saldo rugi, Bank Mandiri consequences of being burdened by accumulated
melakukan kuasi-reorganisasi sesuai keputusan losses, the Bank undertook quasi-reorganisation as
Menteri Keuangan Republik Indonesia The Ministry of Finance of Republic of Indonesia Rapat Umum Pemegang Saham Luar Biasa approved in the Extraordinary General Meeting of
mengeluarkan Surat Keputusan (“KMK-RI”) issued Decree Letter (“KMK-RI”) (“RUPS-LB”) tanggal 29 Mei 2003. Shareholders (“RUPS-LB”) on 29 May 2003.
No. 227/KMK.02/2003 tanggal 23 Mei 2003 dan No. 227/KMK.02/2003 dated 23 May 2003 and
KMK-RI No. 420/KMK-02/2003 tanggal KMK-RI No. 420/KMK-02/2003 dated Penyesuaian kuasi-reorganisasi telah dibukukan The quasi-reorganisation adjustments were booked
30 September 2003 yang antara lain 30 September 2003, among others, confirmed that pada tanggal 30 April 2003, saldo rugi sebesar on 30 April 2003, which the accumulated losses of
memutuskan jumlah final tambahan penyertaan the final amount of the addition of the Rp162.874.901 dieliminasi ke akun tambahan Rp162,874,901 were eliminated against additional
modal Pemerintah di Bank Mandiri sebesar Government’s capital investment participation in modal disetor/agio saham. paid-in capital/agio.
Rp173.801.315 (Catatan 40b). Bank Mandiri amounted to Rp173,801,315 (Note
40b).
22
PT BANK MANDIRI (PERSERO) TBK 1300 21 1301 ANNUAL REPORT 2024
Page 373
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued) 1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
d. Penawaran umum perdana saham dan kuasi- d. Initial public offering of share and quasi- f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
reorganisasi (lanjutan) reorganisation (continued) notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
dan medium term notes, penawaran umum and medium term notes, limited public offering
Kuasi-reorganisasi (lanjutan) Quasi-reorganisation (continued)
terbatas saham, perubahan modal saham of shares, changes in share capital of Bank
Anggaran Dasar Bank Mandiri telah mengalami Bank Mandiri’s Articles of Association were Bank Mandiri dan pembelian kembali saham Mandiri and repurchase of Bank Mandiri shares
perubahan sehubungan dengan perubahan amended due to the changes in additional paid-in Bank Mandiri (lanjutan) (continued)
tambahan modal disetor karena adanya kuasi- capital as a result of quasi-reorganisation, based on
reorganisasi sesuai dengan Akta Notaris Sutjipto, Notarial Deed of Sutjipto, S.H., No. 130 dated Penawaran umum obligasi dan medium term Public offering of Bank Mandiri bonds and
S.H., No. 130 tanggal 29 September 2003 dan 29 September 2003 which was approved by the notes Bank Mandiri (lanjutan) medium term notes (continued)
telah disahkan oleh Menteri Hukum dan Hak Ministry of Law and Human Rights of the Republic
Asasi Manusia Republik Indonesia berdasarkan of Indonesia in its Decision Letter No. C- Pada tanggal 4 April 2023, Bank Mandiri On 4 April 2023, Bank Mandiri issued the fourth
Surat Keputusan No. C-25309.HT.01.04.TH.2003 25309.HT.01.04.TH.2003 dated 23 October 2003 menerbitkan Euro Medium Term Notes (EMTN) Euro Medium Term Notes (EMTN), with a nominal
tanggal 23 Oktober 2003 dan diumumkan pada and was published in the State Gazette Republic of keempat, dengan nilai nominal sebesar value of USD300,000,000 (full amount) in the
Berita Negara Republik Indonesia No. 910 Indonesia No. 910 dated 23 October 2003 USD300.000.000 (nilai penuh) di Singapore Singapore Exchange (SGX).
tanggal 23 Oktober 2003, Tambahan No. 93. Supplement No. 93. Exchange (SGX).
Pada tanggal 30 Oktober 2003, RUPS-LB Bank On 30 October 2003, Bank Mandiri’s RUPS-LB Pada tanggal 19 April 2021, Bank Mandiri On 19 April 2021, Bank Mandiri issued the third
Mandiri menyetujui kuasi-reorganisasi pada approved the quasi-reorganisation as of 30 April menerbitkan EMTN ketiga, yaitu Sustainability EMTN, namely the Sustainability Bond Bank Mandiri
tanggal 30 April 2003 tersebut sebagaimana 2003, which were notarised by Sutjipto, S.H., in Bond Bank Mandiri 2021, dengan nilai nominal 2021, with a nominal value of USD300,000,000 (full
terdapat dalam Akta Notaris Sutjipto, S.H., Notarial Deed No. 165 dated 30 October 2003. sebesar USD300.000.000 (nilai penuh) di SGX. amount) in the SGX.
No. 165 tanggal 30 Oktober 2003.
Pada tanggal 13 Mei 2020, Bank Mandiri On 13 May 2020, Bank Mandiri issued the second
e. Divestasi kepemilikan saham oleh Pemerintah e. Divestment of Government share ownership
menerbitkan EMTN kedua, dengan nilai nominal EMTN with nominal value of USD500,000,000 (full
Pada tanggal 11 Maret 2004, Pemerintah telah On 11 March 2004, the Government divested sebesar USD500.000.000 (nilai penuh) dan pada amount) and on 11 April 2019 the Bank issued the
melakukan divestasi lanjutan atas 10,00% another 10.00% of its ownership in Bank Mandiri tanggal 11 April 2019, menerbitkan EMTN first EMTN with nominal value of USD750,000,000
kepemilikan di Bank Mandiri atau sebanyak which was equivalent to 2,000,000,000 Series B pertama, dengan nominal sebesar (full amount) in the SGX.
2.000.000.000 lembar Saham Biasa Seri B common shares through private placements (Note USD750.000.000 (nilai penuh) di SGX.
melalui private placements (Catatan 40a). 40a).
Pada tanggal 12 Mei 2020, Bank Mandiri On 12 May 2020, Bank Mandiri issued Continuous
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and menerbitkan Obligasi Berkelanjutan II Bank Bonds II Bank Mandiri Phase I Year 2020
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds Mandiri Tahap I Tahun 2020 (“Obligasi (“Continuous Bonds II Phase I”) with nominal value
dan medium term notes, penawaran umum and medium term notes, limited public offering Berkelanjutan II Tahap I”) dengan nilai nominal of Rp1,000,000. Public offering of Continuous
terbatas saham, perubahan modal saham of shares, changes in share capital of Bank sebesar Rp1.000.000. Penawaran Umum Bonds II Bank Mandiri Phase I Year 2020 was
Bank Mandiri dan pembelian kembali saham Mandiri and repurchase of Bank Mandiri shares Berkelanjutan Obligasi Berkelanjutan II Bank effective based on Letter of FSA Capital Market
Bank Mandiri Mandiri Tahap I Tahun 2020 efektif sesuai Surat No. S-133/D.04/2020 dated 30 April 2020.
OJK Pasar Modal No. S-133/D.04/2020 tanggal
Penawaran umum obligasi dan medium term Public offering of Bank Mandiri subordinated 30 April 2020.
notes subordinasi Bank Mandiri bonds and medium term notes
Pada tanggal 21 September 2018, Bank Mandiri On 21 September 2018, Bank Mandiri issued
Pada tanggal 23 Juni 2023, Bank Mandiri On 23 June 2023, Bank Mandiri issued menerbitkan Obligasi Berkelanjutan I Bank Continuous Bonds I Bank Mandiri Phase III Year
menerbitkan Medium Term Notes Subordinasi II Subordinated Medium Term Notes II Bank Mandiri
Mandiri Tahap III Tahun 2018 (“Obligasi 2018 ("Continuous Bonds I Phase III") with a
Bank Mandiri Tahun 2023 dengan nilai nominal Year 2023 with nominal value of Rp100,000.
sebesar Rp100.000. Berkelanjutan I Tahap III”) dengan nilai nominal nominal value of Rp3,000,000.
sebesar Rp3.000.000.
Pada tanggal 31 Juli 2018, Bank Mandiri On 31 July 2018, Bank Mandiri issued Subordinated
menerbitkan Medium Term Notes Subordinasi I Medium Term Notes I Bank Mandiri Year 2018 with Pada tanggal 15 Juni 2017, Bank Mandiri On 15 June 2017, Bank Mandiri issued Continuous
Bank Mandiri Tahun 2018 dengan nilai nominal nominal value of Rp500,000. menerbitkan Obligasi Berkelanjutan I Bank Bonds I Bank Mandiri Phase II Year 2017
sebesar Rp500.000. Mandiri Tahap II Tahun 2017 (“Obligasi ("Continuous Bonds I Phase II") with a nominal
Berkelanjutan I Tahap II”) dengan nilai nominal value of Rp6,000,000.
Penawaran umum obligasi dan medium term Public offering of Bank Mandiri bonds and sebesar Rp6.000.000.
notes Bank Mandiri medium term notes
Pada tanggal 30 September 2016, Bank Mandiri On 30 September 2016, Bank Mandiri issued
Pada tanggal 4 Juli 2023, Bank Mandiri On 4 July 2023, Bank Mandiri issued Continuous menerbitkan Obligasi Berkelanjutan I Bank Continuous Bonds I Bank Mandiri Phase I Year
menerbitkan Obligasi Berwawasan Lingkungan Green Bond I Bank Mandiri Phase I Year 2023 Mandiri Tahap I Tahun 2016 (“Obligasi 2016 (“Continuous Bonds I Phase I”) with nominal
Berkelanjutan I Bank Mandiri Tahap I Tahun (“Continuous Green Bond I Phase I”) with nominal Berkelanjutan I Tahap I”) dengan nilai nominal amount of Rp5,000,000. Public offering of
2023 (“Obligasi Berwawasan Lingkungan value of Rp5,000,000. Public offering of Continuous sebesar Rp5.000.000. Penawaran Umum Continuous Bonds I Phase I, Continuous Bonds I
Berkelanjutan I Tahap I”) dengan nilai nominal Green Bond I Bank Mandiri Phase I Year 2023 was Berkelanjutan Obligasi Berkelanjutan I Tahap I, Phase II, and Continuous Bonds I Phase III was
sebesar Rp5.000.000. Penawaran Umum effective based on Letter of FSA Capital Market Obligasi Berkelanjutan I Tahap II dan Obligasi effective based on Letter of FSA Capital Market No.
Berkelanjutan Obligasi Berwawasan Lingkungan No. S-137/D.04/2023 dated 21 June 2023. Berkelanjutan I Tahap III efektif sesuai Surat OJK S-530/D.04/2016 dated on 22 September 2016.
Berkelanjutan I Bank Mandiri Tahap I Tahun Pasar Modal No. S-530/D.04/2016 tanggal
2023 efektif sesuai Surat OJK Pasar Modal
22 September 2016.
No. S-137/D.04/2023 tanggal 21 Juni 2023.
23
PT BANK MANDIRI (PERSERO) TBK 1302 130324 ANNUAL REPORT 2024
Page 374
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued) 1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds dan medium term notes, penawaran umum and medium term notes, limited public offering
dan medium term notes, penawaran umum and medium term notes, limited public offering terbatas saham, perubahan modal saham of shares, changes in share capital of Bank
terbatas saham, perubahan modal saham of shares, changes in share capital of Bank Bank Mandiri dan pembelian kembali saham Mandiri and repurchase of Bank Mandiri shares
Bank Mandiri dan pembelian kembali saham Mandiri and repurchase of Bank Mandiri shares Bank Mandiri (lanjutan) (continued)
Bank Mandiri (lanjutan) (continued)
Perubahan modal saham Bank Mandiri Changes in share capital of Bank Mandiri
Penawaran umum terbatas saham Bank Limited public offering of Bank Mandiri shares Rincian perubahan modal saham ditempatkan The details of changes in issued and
Mandiri dan disetor (Catatan 40a) adalah sebagai berikut: fully paid-in-capital (Note 40a) are as follows:
Untuk penguatan struktur permodalan, Bank To strengthen the capital structure, the Bank Total saham/
Mandiri meningkatkan modal ditempatkan dan increased its issued and paid-up capital through the Number of
disetor melalui Penawaran Umum Terbatas Limited Public Offering ("LPO") with Pre-emptive shares
(“PUT”) dengan Hak Memesan Efek Terlebih Rights ("HMETD"). Bank Mandiri had submitted the
Dahulu (“HMETD”). Terkait dengan PUT tersebut, first and second registration statement regarding of Setoran awal dalam pendirian oleh Initial capital injection by
Pemerintah di tahun 1998 4.000.000 the Government in 1998
Bank Mandiri telah menyampaikan pernyataan this LPO to the Financial Services Authority (“FSA”), Penambahan modal disetor oleh Increase in paid-in capital by
pendaftaran pertama dan kedua kepada Otoritas previously the Capital Market Supervisory Board Pemerintah di tahun 1999 251.000 the Government in 1999
Jasa Keuangan (“OJK”), dahulu Badan and Financial Institution ("Bapepam and LK") on
Pengawas Pasar Modal dan Lembaga Keuangan 26 December 2010 and 18 January 2011. Capital 4.251.000
(“Bapepam dan LK”), pada tanggal Market Supervisory Board and Financial Institution Penambahan modal disetor oleh Increase in paid-in capital by
26 Desember 2010 dan tanggal 18 Januari 2011. on 27 January 2011 based on the Bapepam and LK Pemerintah di tahun 2003 5.749.000 the Government in 2003
Bapepam dan LK berdasarkan Surat Pelaksana Acting Chief Letter No. S-807/BL/2011 stated that 10.000.000
Ketua Bapepam dan LK No. S-807/BL/2011 the LPO with HMETD of Bank Mandiri had been
tanggal 27 Januari 2011 menyatakan bahwa effective. The Bank also obtained an approval from
pendaftaran PUT dengan HMETD Bank Mandiri the shareholders based on the decision of Penurunan nilai nominal saham Decrease in par value per share
tersebut telah efektif. Bank Mandiri juga telah Extraordinary General Meeting of Shareholder dated dari Rp1.000.000 (nilai penuh) from Rp1,000,000 (full amount)
menjadi Rp500 (nilai penuh) per saham to Rp500 (full amount) per share
memperoleh persetujuan pemegang saham on 28 January 2011 as stated in Notary Deed by Dr. melalui stock split di tahun 2003 20.000.000.000 through stock split in 2003
sesuai hasil keputusan RUPS-LB tanggal A. Partomuan Pohan, S.H., LLM No. 15 dated Saham yang berasal dari konversi MSOP I
28 Januari 2011 sebagaimana terdapat dalam 25 February 2011 and had been reported to the pada tahun 2004 132.854.872 Shares from conversion of MSOP I in 2004
Akta Notaris Dr. A. Partomuan Pohan, S.H., LLM Ministry of Law and Human Rights Republic of Saham yang berasal dari konversi MSOP I
No. 15 tanggal 25 Februari 2011 yang telah Indonesia with the receipt No. AHU-AH.01.10-07446 pada tahun 2005 122.862.492 Shares from conversion of MSOP I in 2005
Saham yang berasal dari konversi MSOP I
dilaporkan kepada Menteri Hukum dan Hak Asasi dated 10 March 2011. The Bank also registered it to pada tahun 2006 71.300.339 Shares from conversion of MSOP I in 2006
Manusia Republik Indonesia dengan bukti Company Listing No. AHU-0019617.AH.01.09 Year Saham yang berasal dari konversi MSOP II
penerimaan laporan No. AHU-AH.01.10-07446 2011 dated 10 March 2011. pada tahun 2006 304.199.764 Shares from conversion of MSOP II in 2006
tanggal 10 Maret 2011 dan telah didaftarkan Saham yang berasal dari konversi MSOP I
pada Daftar Perseroan No. AHU- pada tahun 2007 40.240.621 Shares from conversion of MSOP I in 2007
0019617.AH.01.09 Tahun 2011 tanggal Saham yang berasal dari konversi MSOP II
pada tahun 2007 343.135 Shares from conversion of MSOP II in 2007
10 Maret 2011. Saham yang berasal dari konversi MSOP III
pada tahun 2007 77.750.519 Shares from conversion of MSOP III in 2007
Total HMETD yang diterbitkan Bank Mandiri Total number of HMETD issued by Bank Mandiri Saham yang berasal dari konversi MSOP I
adalah sebanyak 2.336.838.591 lembar saham was 2,336,838,591 shares at a price of Rp5,000 (full pada tahun 2008 8.107.633 Shares from conversion of MSOP I in 2008
dengan harga sebesar Rp5.000 (nilai penuh) per amount) per share which had been determined on Saham yang berasal dari konversi MSOP II
pada tahun 2008 399.153 Shares from conversion of MSOP II in 2008
lembar yang telah ditetapkan pada tanggal 25 January 2011 and the execution period of Pre- Saham yang berasal dari konversi MSOP III
25 Januari 2011 dan pelaksanaan periode emptive Rights trading started from pada tahun 2008 147.589.260 Shares from conversion of MSOP III in 2008
perdagangan HMETD dimulai tanggal 14 February 2011 until 21 February 2011. Saham yang berasal dari konversi MSOP II
14 Februari 2011 sampai dengan 21 Februari pada tahun 2009 86.800 Shares from conversion of MSOP II in 2009
2011. Saham yang berasal dari konversi MSOP III
pada tahun 2009 64.382.217 Shares from conversion of MSOP III in 2009
Saham yang berasal dari konversi MSOP II
Pemerintah Republik Indonesia sebagai The Government of the Republic of Indonesia as the pada tahun 2010 6.684.845 Shares from conversion of MSOP II in 2010
pemegang saham mayoritas Bank Mandiri, tidak controlling shareholder of Bank Mandiri, did not Saham yang berasal dari konversi MSOP III
melaksanakan haknya untuk memperoleh execute its right to acquire the HMETD, and pada tahun 2010 19.693.092 Shares from conversion of MSOP III in 2010
HMETD, namun mengalihkannya kepada transferred it to other public shareholders. As a Penambahan modal melalui PUT Increase of capital through Limited Public
pemegang saham publik lainnya, sehingga result of this, Government’s ownership in Bank dengan HMETD pada tahun 2011 2.336.838.591 Offering (LPO) with Pre-emptive Rights in 2011
Penurunan nilai nominal saham dari Decrease of par value of share
komposisi persentase kepemilikan saham Mandiri was reduced or diluted from 66.68%, prior to Rp500 (nilai penuh) menjadi from Rp500 (full amount) to
Pemerintah pada Bank Mandiri menjadi the execution of HMETD, to 60.00% after the Rp250 (nilai penuh) per saham Rp250 (full amount) per share
berkurang atau mengalami dilusi dari sebesar execution of the HMETD. melalui stock split di tahun 2017 23.333.333.333 through stock split in 2017
66,68% sebelum periode pelaksanaan HMETD Penurunan nilai nominal saham dari Decrease of par value of share
menjadi sebesar 60,00% setelah pelaksanaan Rp250 (nilai penuh) menjadi from Rp250 (full amount) to
Rp125 (nilai penuh) per saham Rp125 (full amount) per share
HMETD. melalui stock split di tahun 2023 46.666.666.666 through stock split in 2023
Total 93.333.333.332 Total
PT BANK MANDIRI (PERSERO) TBK 1304 25 130526 ANNUAL REPORT 2024
Page 375
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and
f. Penawaran umum obligasi dan medium term f. Public offering of subordinated bonds and notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds
notes subordinasi, penawaran umum obligasi medium term notes, public offering of bonds dan medium term notes, penawaran umum and medium term notes, limited public offering
dan medium term notes, penawaran umum and medium term notes, limited public offering terbatas saham, perubahan modal saham of shares, changes in share capital of Bank
terbatas saham, perubahan modal saham of shares, changes in share capital of Bank Bank Mandiri dan pembelian kembali saham Mandiri and repurchase of Bank Mandiri shares
Bank Mandiri dan pembelian kembali saham Mandiri and repurchase of Bank Mandiri shares Bank Mandiri (lanjutan) (continued)
Bank Mandiri (lanjutan) (continued)
Pembelian kembali saham Bank Mandiri Repurchase of Bank Mandiri shares (continued)
(lanjutan)
Perubahan modal saham Bank Mandiri Changes in share capital of Bank Mandiri
(lanjutan) (continued) Bank Mandiri telah melakukan pembelian kembali Bank Mandiri has executed repurchase of Bank
saham sebanyak 35.400.000 lembar saham (nilai Mandiri shares amounted to 35,400,000 shares
Pemecahan nilai nominal saham Bank Mandiri: Stock split of Bank Mandiri: nominal Rp250 (nilai penuh) per lembar saham) (nominal value of Rp250 (full amount) per share)
dengan harga perolehan sebesar Rp150.895. with acquisition price of Rp150,895. In December
Berdasarkan keputusan RUPS-LB tanggal Based on the decision of the Extraordinary Pada bulan Desember 2022, Bank Mandiri telah 2022, Bank Mandiri had released 35,400,000
21 Agustus 2017 yang dituangkan dalam Akta General Meeting of Shareholders (“RUPS-LB”) melepaskan saham treasuri sebanyak treasury shares (see Note 40d).
No. 36, tanggal 24 Agustus 2017, yang dibuat di dated 21 August 2017 as stated in the Notarial 35.400.000 lembar saham (lihat Catatan 40d).
hadapan Ashoya Ratam S.H., M.Kn., pemegang Deed of Ashoya Ratam, S.H., M.Kn., No. 36 dated
saham Bank Mandiri antara lain menyetujui 24 August 2017, the shareholders of Bank Mandiri, g. Entitas Anak g. Subsidiaries
pemecahan nilai nominal saham (stock split) approved the stock split of the Bank from Rp500 Entitas Anak yang tercakup dalam laporan Subsidiaries included in the consolidated financial
Bank dari Rp500 (nilai penuh) per saham menjadi (full amount) per share to Rp250 (full amount) per keuangan konsolidasian pada tanggal statements as of 31 December 2024 and 2023, are
Rp250 (nilai penuh) per saham sehingga modal share which resulted increase in issued capital into 31 Desember 2024 dan 2023 adalah sebagai as follows:
ditempatkan menjadi sejumlah 46.666.666.666 46,666,666,666 shares consisting of 1 (one) berikut:
lembar saham yang terdiri atas 1 (satu) lembar Dwiwarna Series A share and 46,666,666,665
saham Seri A Dwiwarna dan 46.666.666.665 Series B shares. Persentase
Kepemilikan %/
lembar saham Seri B. Percentage of
Ownership %
Jenis Usaha/ Kedudukan/
Berdasarkan keputusan RUPS Tahunan tanggal Based on the decision of the Annual General Nama Entitas Anak Nature of Business Domicile 2024 2023 Name of Subsidiaries
14 Maret 2023 yang dituangkan dalam Akta Meeting of Shareholders (“RUPS”) dated 14 March
PT Bank Syariah Indonesia Tbk. Perbankan syariah/ PT Bank Syariah Indonesia Tbk.
No. 12 tanggal 16 Maret 2023, yang dibuat di 2023, as stated in the Notarial Deed of Utiek R. (dahulu PT Bank Syariah Mandiri) Sharia banking Jakarta 51,47 51,47 (formerly PT Bank Syariah Mandiri)
hadapan Utiek R. Abdurachman S.H., MLI., Abdurachman S.H., MLI., M.Kn., No. 12 dated Bank Mandiri (Europe) Limited (BMEL)
Perbankan/
Commercial banking London 100,00 100,00 Bank Mandiri (Europe) Limited (BMEL)
M.Kn., pemegang saham Bank Mandiri antara 16 March 2023, the shareholders of Bank Mandiri, PT Mandiri Sekuritas Sekuritas/Securities Jakarta 99,99 99,99 PT Mandiri Sekuritas
PT Bank Mandiri Taspen Perbankan/ PT Bank Mandiri Taspen
lain menyetujui pemecahan nilai nominal saham among others, approved a stock split of the Bank (dahulu PT Bank Mandiri Taspen Pos) Commercial banking Jakarta 51,10 51,10 (formerly PT Bank Mandiri Taspen Pos)
(stock split) Bank dari Rp250 (nilai penuh) per from Rp250 (full amount) per share to Rp125 (full PT Mandiri Tunas Finance (MTF)
Pembiayaan konsumen/
Consumer financing Jakarta 51,00 51,00 PT Mandiri Tunas Finance (MTF)
saham menjadi Rp125 (nilai penuh) per saham amount) per share. This results in an increase in Mandiri International Remittance Layanan remittance/ Mandiri International Remittance
Sendirian Berhad (MIR) Remittance service Kuala Lumpur 100,00 100,00 Sendirian Berhad (MIR)
sehingga modal ditempatkan menjadi sejumlah the issued capital to a total of 93,333,333,332 Asuransi jiwa/
93.333.333.332 lembar saham yang terdiri atas shares, consisting of 1 (one) Dwiwarna Series A PT AXA Mandiri Financial Services (AMFS) Life insurance Jakarta 51,00 51,00 PT AXA Mandiri Financial Services (AMFS)
Asuransi jiwa/
1 (satu) lembar saham Seri A Dwiwarna dan shares and 93,333,333,331 Series B common PT Asuransi Jiwa Inhealth Indonesia Life insurance Jakarta 20,00*) 80,00 PT Asuransi Jiwa Inhealth Indonesia
93.333.333.331 lembar saham Seri B. Untuk shares. For the Dwiwarna Series A shares owned PT Mandiri Utama Finance (MUF)
Pembiayaan konsumen/
Consumer financing Jakarta 99,99 51,00 PT Mandiri Utama Finance (MUF)
saham Seri A Dwiwarna milik Negara Republik by the Republic of Indonesia, 1 (one) share will be Modal ventura/
PT Mandiri Capital Indonesia (MCI) Venture capital Jakarta 99,99 99,99 PT Mandiri Capital Indonesia (MCI)
Indonesia akan tetap dipertahankan 1 (satu) retained, and the remaining will be allocated to
saham dan sisanya akan diperhitungkan untuk increase the Series B common shares owned by *) Sejak tanggal 26 Juni 2024 kepemilikan Bank Mandiri menjadi 20,00% dan Laporan *) Since 26 June 2024, Bank Mandiri's ownership became 20.00% and the Financial
Keuangan PT Asuransi Jiwa Inhealth Indonesia tidak lagi dikonsolidasikan ke dalam
menambah saham Seri B milik Negara Republik the Republic of Indonesia. The stock split was Laporan Keuangan Konsolidasian Bank Mandiri.
Statements of PT Asuransi Jiwa Inhealth Indonesia are no longer consolidated into
Consolidated Financial Statements of Bank Mandiri.
Indonesia. Pelaksanaan stock split berlaku efektif effective on 6 April 2023.
pada tanggal 6 April 2023. Total aset Entitas Anak tersebut pada tanggal The Subsidiaries’ total assets as of 31 December
31 Desember 2024 dan 2023 (sebelum eliminasi) 2024 and 2023 (before elimination) are as follows:
Pembelian kembali saham Bank Mandiri Repurchase of Bank Mandiri shares masing-masing sebagai berikut:
Tahun
Bank Mandiri melalui surat No. CEO/30/2020 Bank Mandiri through letter No. CEO/30/2020 beroperasi
tanggal 18 Maret 2020 mengajukan permohonan dated 18 March 2020 submit a request for komersial/ Total aset (sebelum eliminasi)/
Year of Total assets (before elimination)
persetujuan pelaksanaan pembelian kembali approval of repurchase of the Bank’s treasury commercial
saham Bank Mandiri kepada OJK secara stock to FSA gradually with maximum amount Nama Entitas Anak operation 2024 2023 Name of Subsidiaries
bertahap sebanyak-banyaknya sebesar Rp2,000,000, and has been approved by FSA
Rp2.000.000, dan telah disetujui oleh OJK through letter No. S-50/PB.31/2020 dated PT Bank Syariah Indonesia Tbk. PT Bank Syariah Indonesia Tbk.
(dahulu PT Bank Syariah Mandiri) 1955 408.613.432 353.624.125 (formerly PT Bank Syariah Mandiri)
melalui surat No. S-50/PB.31/2020 tanggal 19 March 2020. Furthermore, Bank Mandiri has Bank Mandiri (Europe) Limited 1999 4.210.018 4.047.572 Bank Mandiri (Europe) Limited
19 Maret 2020. Selanjutnya, Bank Mandiri telah declared this information to Indonesia Stock PT Mandiri Sekuritas 1992 5.161.354 4.725.946 PT Mandiri Sekuritas
PT Bank Mandiri Taspen (dahulu PT Bank Mandiri Taspen (formerly
menyampaikan keterbukaan informasi kepada Exchange (“IDX”) on 20 March 2020 regarding PT Bank Mandiri Taspen Pos) 1970 66.232.344 60.537.057 PT Bank Mandiri Taspen Pos)
Bursa Efek Indonesia (“BEI”) tanggal 20 Maret execution plan of repurchase treasury stock that PT Mandiri Tunas Finance 1989 34.425.456 29.727.392 PT Mandiri Tunas Finance
2020 sehubungan dengan rencana pembelian had been issued and registered in IDX with Mandiri International Remittance Mandiri International Remittance
Sendirian Berhad 2009 33.157 24.393 Sendirian Berhad
kembali saham yang telah dikeluarkan dan maximum amount Rp2,000,000. Treasury stock PT AXA Mandiri Financial Services 1991 41.914.379 41.114.472 PT AXA Mandiri Financial Services
tercatat di BEI sebanyak-banyaknya sebesar repurchase will be executed gradually for 3 (three) PT Asuransi Jiwa Inhealth Indonesia*) 2008 - 2.824.452 PT Asuransi Jiwa Inhealth Indonesia*)
PT Mandiri Utama Finance 2015 15.191.908 10.625.581 PT Mandiri Utama Finance
Rp2.000.000. Pembelian kembali tersebut akan months since 20 March 2020 until 19 June 2020. PT Mandiri Capital Indonesia 2015 5.967.873 5.155.131 PT Mandiri Capital Indonesia
dilakukan secara bertahap untuk periode 3 (tiga)
bulan terhitung sejak tanggal 20 Maret 2020 Total 581.749.921 512.406.121 Total
sampai dengan tanggal 19 Juni 2020.
*) Sejak tanggal 26 Juni 2024, status PT Asuransi Jiwa Inhealth Indonesia berubah dari *) Since 26 June 2024, PT Asuransi Jiwa Inhealth Indonesia’s status changed from
Entitas Anak menjadi entitas asosiasi Bank Mandiri. Subsidiary to associate entity of Bank Mandiri.
PT BANK MANDIRI (PERSERO) TBK 1306 27 130728 ANNUAL REPORT 2024
Page 376
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued) 1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued) g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Syariah Indonesia Tbk. (dahulu PT Bank Syariah Indonesia Tbk. (formerly PT Bank Syariah Indonesia Tbk. (dahulu PT Bank Syariah Indonesia Tbk. (formerly
PT Bank Syariah Mandiri) PT Bank Syariah Mandiri) PT Bank Syariah Mandiri) (lanjutan) PT Bank Syariah Mandiri) (continued)
Pada tanggal 12 Oktober 2020, PT Bank Mandiri On 12 October 2020, PT Bank Mandiri (Persero) Pada tahun 2009, PT Bank Syariah BRI In 2009, PT Bank Syariah BRI changed its name to
(Persero) Tbk. (“Bank Mandiri”), PT Bank Rakyat Tbk. (“Bank Mandiri”), PT Bank Rakyat Indonesia melakukan perubahan nama menjadi PT Bank PT Bank BRISyariah based on PT Bank Syariah
Indonesia (Persero) Tbk. (“BRI”), PT Bank (Persero) Tbk. (“BRI”), PT Bank Negara Indonesia
BRISyariah sesuai dengan Akta Keputusan BRI Shareholders’ Approval Decision Statement,
Negara Indonesia (Persero) Tbk. (“BNI”), (Persero) Tbk. (“BNI”), PT Bank Syariah Mandiri
PT Bank Syariah Mandiri (“BSM”), PT Bank (“BSM”), PT Bank BRIsyariah Tbk. (“BRIS”), and Persetujuan Bersama Seluruh Pemegang Saham as stated in Notarial Deed No. 18 dated 14 April
BRIsyariah Tbk. (“BRIS”), dan PT Bank BNI PT Bank BNI Syariah (“BNIS”) have signed a PT Bank Syariah BRI No. 18 tanggal 14 April 2009 made before Fathiah Helmi, S.H., notary in
Syariah (“BNIS”) telah menandatangani Conditional Merger Agreement (“CMA”) for the 2009 dibuat dihadapan Fathiah Helmi, S.H., Jakarta which was subsequently amended by
Conditional Merger Agreement (“CMA”) atau business merger of BSM, BRIS, and BNIS (Merger notaris di Jakarta yang selanjutnya diubah PT Bank Syariah BRI Shareholders’ Approval
Perjanjian Penggabungan Bersyarat dalam Participating Banks). dengan Akta Keputusan Persetujuan Bersama Decision Statement, as stated in Notarial Deed No.
rangka penggabungan usaha BSM, BRIS, dan Seluruh Pemegang Saham PT Bank Syariah BRI 20 dated 17 September 2009 made, before
BNIS (Bank Peserta Penggabungan). No. 20 tanggal 17 September 2009, dibuat di Fathiah Helmi, S.H., notary in Jakarta, which has
hadapan Fathiah Helmi, S.H., notaris di been approved by the Minister of Law and
Berdasarkan CMA, setelah tanggal efektif Based on CMA, after the effective date of the Jakarta, yang telah mendapat persetujuan dari Human Rights of the Republic of Indonesia in its
penggabungan, BRIS akan menjadi entitas merger, BRIS will become the surviving legal entity
Menteri Hukum dan Hak Asasi Manusia Decision Letter No. AHU-53631.AH.01.02.TH2009
yang menerima penggabungan secara and all shareholders of BNIS and BSM will become
hukum atau surviving legal entity dan seluruh shareholders of the entity receiving the Republik Indonesia dalam Surat Keputusan dated 5 November 2009. It was announced in the
pemegang saham BNIS dan BSM akan amalgamation based on the amalgamation ratio. No. AHU-53631.AH.01.02.TH2009 tanggal State Gazette of the Republic of Indonesia No. 96
menjadi pemegang saham dari entitas yang 5 November 2009 yang telah diumumkan dalam dated 1 December 2009, Supplement No. 27908
menerima penggabungan berdasarkan rasio Berita Negara Republik Indonesia No. 96 tanggal and Decision Letter from the Governor of Bank
penggabungan. 1 Desember 2009, Tambahan No. 27908 dan Indonesia No. 11/63/KEP.GBI/DpG/2009 dated
Surat Keputusan Gubernur Bank Indonesia 15 December 2009.
Izin Penggabungan diperoleh dari OJK melalui The Merger Approval was obtained from the FSA No. 11/63/KEP.GBI/DpG/2009 tanggal
Salinan Keputusan Dewan Komisioner OJK through a copy of the Decree of the FSA Board of 15 Desember 2009.
No. 4/KDK.03/2021 tanggal 27 Januari 2021 Commissioners No. 4/KDK.03/2021 dated
tentang Pemberian Izin Penggabungan BSM dan 27 January 2021 regarding the Granting of Permits Pada tanggal 27 Desember 2013, PT Bank On 27 December 2013, PT Bank BRISyariah
BNIS ke dalam BRIS serta Izin Perubahan Nama to Merge BSM and BNIS into BRIS as well as BRISyariah mendapatkan izin sebagai bank obtained a license to operate as
dengan Menggunakan Izin Usaha PT Bank Permits to Change Names by Using PT Bank devisa berdasarkan surat keputusan Gubernur foreign exchange bank based on the Decision
BRIsyariah Tbk Menjadi Izin Usaha Atas Nama BRIsyariah Tbk Business Permit to Become
Bank Indonesia No. 15/139/KEP.GBI/DpG/2013. Letter of the Governor of Bank Indonesia
PT Bank Syariah Indonesia Tbk Sebagai Bank Business Permit in the Name of PT Bank Syariah
Hasil Penggabungan. Indonesia Tbk as the Merged Bank. No. 15/139/KEP.GBI/DpG/2013.
BRIS awalnya didirikan dengan nama PT Bank BRIS was initially established under the name of Perjanjian Antar Pemegang Saham Bank Hasil Agreement between Shareholders of the Merged
Jasa Arta (“BJA”) berdasarkan Akta Pendirian PT Bank Jasa Arta (“BJA”) based on the Deed of Penggabungan tanggal 26 Januari 2021 antara Bank dated 26 January 2021 between PT Bank
No. 4 tanggal 3 April 1969 yang dibuat dihadapan Establishment No. 4 dated 3 April 1969 of Liem PT Bank Mandiri (Persero) Tbk (“Bank Mandiri”), Mandiri (Persero) Tbk (“Bank Mandiri”), PT Bank
Liem Toeng Kie, S.H., notaris di Jakarta. Akta Toeng Kie, S.H., notary in Jakarta. The deed has PT Bank Negara Indonesia (Persero) Tbk (“BNI”), Negara Indonesia (Persero) Tbk (“BNI”), and
pendirian ini disahkan oleh Menteri Kehakiman been approved by the Minister of Law of Republic dan PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk (“BRI”)
Republik Indonesia dalam Surat Keputusan of Indonesia in its Decision Letter No. J.A.5/70/4 (“BRI”) menyetujui bahwa Bank Mandiri agreed that Bank Mandiri is a party who exercises
No. J.A.5/70/4 tanggal 28 Mei 1970 dan telah dated 28 May 1970 and has been published in the merupakan pihak yang melakukan Pengendalian control over the Merged Bank.
diumumkan dalam Berita Negara Republik State Gazette of Republic of Indonesia No. 43 atas Bank Hasil Penggabungan.
Indonesia No. 43 tanggal 28 Mei 1971, dated 28 May 1971, Supplement No. 242/1971.
Tambahan No. 242/1971. Selanjutnya keputusan RUPS-LB BRIS terkait Subsequently, the decision of the BRIS’ EGMS
penggabungan BSM dan BNIS kedalam BRIS regarding the merger of BSM and BNIS into BRIS
BJA memperoleh izin usaha untuk beroperasi BJA obtained its business license to operate as a
dinyatakan kembali dalam Akta Pernyataan was restated in the Deed of Statement of Meeting
sebagai bank umum dari Menteri Keuangan commercial bank from Minister of Finance of the
Keputusan Rapat PT Bank BRIsyariah Tbk Resolutions of PT Bank BRIsyariah Tbk. No. 37
Republik Indonesia No. D.15.1-4-40 tanggal Republic of Indonesia No. D.15.1-4-40 dated
3 Juli 1969. Sejak tanggal 16 Oktober 2008, BJA 3 July 1969. Since 16 October 2008, BJA has No. 37 tanggal 14 Januari 2021 yang dibuat di dated 14 January 2021 made before notary Jose
telah memperoleh izin perubahan kegiatan usaha obtained license from Bank Indonesia to change its hadapan notaris Jose Dima Satria S.H., M.Kn., Dima Satria S.H., M.Kn., notary in Jakarta. This
bank, dari bank konvensional menjadi bank business activities, from a conventional bank into a notaris di Jakarta. Perubahan ini telah diterima amendment was accepted and recorded by the
umum yang melaksanakan kegiatan usaha commercial bank based on sharia principles. The dan dicatat oleh Menteri Hukum dan Hak Asasi Minister of Law and Human Rights of the Republic
berdasarkan prinsip syariah dari Bank Indonesia. changes in name and business activity based on Manusia Republik Indonesia dalam surat of Indonesia in its Decision Letter No. AHU-
Perubahan nama dan kegiatan usaha sharia principles from BJA to PT Bank Syariah BRI keputusan No. AHU-AH.01.10-0011384 tanggal AH.01.10-0011384 dated 28 January 2021 which
berdasarkan prinsip syariah dari BJA menjadi was based on BJA Shareholders’ Approval 28 Januari 2021 yang berlaku efektif 1 Februari was effective on 1 February 2021.
PT Bank Syariah BRI didasarkan pada Decision Statement, as stated in the Deed No. 45 2021.
Pernyataan Keputusan Persetujuan Bersama dated 22 April 2008 made before Fathiah Helmi,
Seluruh Pemegang Saham Perseroan Terbatas S.H., notary in Jakarta.
BJA, sesuai dengan Akta No. 45 tanggal 22 April
2008 yang dibuat di hadapan Fathiah Helmi,
S.H., notaris di Jakarta.
PT BANK MANDIRI (PERSERO) TBK 1308 29 130930 ANNUAL REPORT 2024
Page 377
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued) 1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued) g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Syariah Indonesia Tbk. (dahulu PT Bank Syariah Indonesia Tbk. (formerly PT Bank Syariah Indonesia Tbk. (dahulu PT Bank Syariah Indonesia Tbk. (formerly
PT Bank Syariah Mandiri) (lanjutan) PT Bank Syariah Mandiri) (continued) PT Bank Syariah Mandiri) (lanjutan) PT Bank Syariah Mandiri) (continued)
Transaksi pembentukan PT Bank Syariah The transaction for the establishment of PT Bank Selanjutnya perubahan Anggaran Dasar PT Bank Furthermore, changes to the PT Bank Syariah
Syariah Indonesia Tbk melalui Akta Pernyataan Indonesia Tbk Articles of Association through the
Indonesia Tbk tersebut merupakan kombinasi Syariah Indonesia Tbk is a business combination Perubahan Anggaran Dasar PT Bank Syariah Deed of Statement of Amendment to the Articles of
bisnis entitas sepengendali dimana pemegang of entities under common control where the Indonesia Tbk No. 146 tanggal 24 Juni 2022 Association of PT Bank Syariah Indonesia Tbk. No.
saham pengendali (ultimate shareholder) dari controlling shareholder (ultimate shareholder) of yang dibuat dihadapan Jose Dima Satria S.H., 146 dated 24 June 2022 made before Jose Dima
Bank Mandiri, BNI dan BRI adalah Pemerintah Bank Mandiri, BNI and BRI is the Government of M.Kn., notaris di Jakarta mengenai penambahan Satria, S.H., M.Kn., notary in Jakarta, regarding the
Republik Indonesia. Oleh karena itu, transaksi the Republic of Indonesia. Therefore, transactions klasifikasi saham Entitas Anak sehingga addition of the classification of the Subsidiary’s
diperlakukan berdasarkan metode penyatuan are treated based on the pooling of interest method mengakibatkan Perubahan Komposisi shares resulting in a Change in the Composition of
kepemilikan sesuai Pernyataan Standar in accordance with Statement of Financial Kepemilikan Entitas Anak dan Perubahan Subsidiary’s Ownership and a Change in Control
Pengendalian dari Negara Republik Indonesia from the Republic of Indonesia which was originally
Akuntansi Keuangan (“PSAK”) No. 338 (Revisi Accounting Standards (“SFAS”) No. 338 (Revised yang semula Pemegang Saham Pengendali Ultimate Controlling Shareholders (PSPT) to
2012), “Kombinasi Bisnis Entitas Sepengendali”. 2012), “Business Combination of Entities Under Terakhir (PSPT) menjadi Pemegang Saham Controlling Shareholders (PSP) and has been
Common Control”. Pengendali (PSP) dan telah diterima dan dicatat accepted and recorded by the Minister of Law and
oleh Menteri Hukum dan Hak Asasi Manusia Human Rights of the Republic of Indonesia in its
Perbedaan antara jumlah imbalan yang The difference between the amount of Republik Indonesia dalam Surat Keputusan Decision Letter No. AHU-AH.01.03-0269107 dated
dialihkan dan jumlah tercatat investasi yang consideration transferred and the carrying amount No. AHU-AH.01.03-0269107 tanggal 22 Juli 2022 22 July 2022 regarding Acceptance of Notification
diperoleh dari transaksi ini diakui sebagai “Selisih of the investment obtained from this transaction is perihal Penerimaan Pemberitahuan Perubahan of Amendments to the Articles of Association of
Nilai Transaksi Kombinasi Bisnis Entitas recognised as “Difference in Value from Business Anggaran Dasar PT Bank Syariah Indonesia Tbk. PT Bank Syariah Indonesia Tbk.
Sepengendali” dan disajikan sebagai bagian Combination Transactions of Entities Under
Selanjutnya perubahan Anggaran Dasar Entitas Furthermore, the latest changes to the Subsidiary’s
"Tambahan Modal Disetor" di bagian ekuitas Common Control” and presented as “Additional Anak terakhir melalui Akta Pernyataan Articles of Association through the Deed of
pada laporan posisi keuangan konsolidasian. Paid-in Capital” in the equity section in the Keputusan Rapat Dewan Komisaris PT Bank Statement of Resolutions of the Board of
Ekuitas dari PT BRIsyariah Tbk. dan PT Bank consolidated statement of financial position. Prior Syariah Indonesia Tbk No. 191 tanggal Commissioners Meeting of PT Bank Syariah
BNI Syariah sebelum tanggal penggabungan to the date of the merger, the equity of 29 Desember 2022 dibuat dihadapan Muhammad Indonesia Tbk No. 191 dated 29 December 2022
disajikan sebagai “ekuitas merging entities” pada PT BRIsyariah Tbk. and PT Bank BNI Syariah is Muazzir, S.H., M.Kn., sebagai pengganti dari made before Muhammad Muazzir, S.H., M.Kn., as
bagian ekuitas. Rincian jumlah imbalan yang presented as “merging entities equity” in the equity Jose Dima Satria S.H., M.Kn., notaris di Jakarta a replacement for Jose Dima Satria S.H., M.Kn.,
dialihkan dan jumlah tercatat yang diperoleh section. Details of the amount of consideration mengenai modal ditempatkan dan disetor notary in Jakarta regarding the issued and paid-up
adalah sebagai berikut: transferred and the carrying amount received are PT Bank Syariah Indonesia Tbk melalui capital of PT Bank Syariah Indonesia Tbk through
mekanisme Penambahan Modal dengan the Capital Increase mechanism by Providing Pre-
as follows: Memberikan Hak Memesan Efek Terlebih Dahulu emptive Rights I ("PMHMETD I"), which is
I ("PMHMETD I"), yaitu modal ditempatkan dan PT Bank Syariah Indonesia Tbk 's issued and paid-
Jumlah Jumlah
disetor PT Bank Syariah Indonesia Tbk menjadi up capital become 46,129,260,138 (forty six billion
imbalan yang tercatat
sebanyak 46.129.260.138 (empat puluh enam one hundred and twenty nine million two hundred
dialihkan/ investasi/ Tambahan
miliar seratus dua puluh sembilan juta dua ratus sixty thousand one hundred thirty eight) shares
The Investment modal disetor/
enam puluh ribu seratus tiga puluh delapan) with a total nominal value of Rp23,064,630 and
consideration carrying Additional lembar saham dengan nilai nominal seluruhnya have been received and recorded by the Minister
transferred Amount paid-in capital sebesar Rp23.064.630 dan telah diterima dan of Law and Human Rights of the Republic of
dicatat oleh Menteri Hukum dan Hak Asasi Indonesia in its Decision Letter No. AHU-AH.01.03-
PT Bank Syariah Indonesia Tbk. 10.905.424 11.232.496 327.072 PT Bank Syariah Indonesia Tbk. Manusia Republik Indonesia dalam Surat 0497431 dated 29 December 2022 regarding
Keputusan No. AHU-AH.01.03-0497431 tanggal Acceptance of Notification of Amendments to the
Selanjutnya keputusan RUPS-LB BRIS antara Furthermore, the decisions of the BRIS' EGMS, 29 Desember 2022 perihal Penerimaan Articles of Association of PT Bank Syariah
lain terkait Perubahan Anggaran Dasar BRIS among others related to the Amendment to the Pemberitahuan Perubahan Anggaran Dasar Indonesia Tbk (“BSI”).
dinyatakan kembali dalam Akta Pernyataan BRIS Articles of Association, were restated in the PT Bank Syariah Indonesia Tbk (“BSI”).
Keputusan Rapat Perubahan Anggaran Dasar Deed of Statement of Meeting Resolutions on the
Selanjutnya perubahan Anggaran Dasar BSI The latest amendment to BSI's Articles of
Perubahan Nama PT Bank BRIsyariah Tbk. Amendment of the Articles of Association for the terakhir melalui Akta Pernyataan Keputusan Association was made through the Deed of
No. 38 tanggal 14 Januari 2021 yang dibuat Change of Name of PT Bank BRIsyariah Tbk. Rapat Umum Pemegang Saham Tahunan Decision of the Annual General Meeting of
dihadapan Jose Dima Satria S.H., M.Kn., notaris No. 38 dated 14 January 2021 made before Jose PT Bank Syariah Indonesia Tbk No. 37 tanggal Shareholders PT Bank Syariah Indonesia Tbk
di Jakarta yang antara lain perubahan nama Dima Satria S.H., M.Kn., notary in Jakarta, which, 17 Juni 2024 yang dibuat dihadapan Ashoya No. 37 dated 17 June 2024, which made before
menjadi PT Bank Syariah Indonesia Tbk. dan among others, changed its name to PT Bank Ratam S.H., M.Kn., notaris di Jakarta mengenai Ashoya Ratam S.H., M.Kn., a notary in Jakarta,
perubahan ini telah mendapat persetujuan Syariah Indonesia Tbk. and this change was penyesuaian Anggaran Dasar BSI dengan regarding the adjustment of BSI's Articles of
Menteri Hukum dan Hak Asasi Manusia Republik approved by the Minister of Law and Human ketentuan-ketentuan baru yang terkait dengan Association with new provisions related to BSI as a
BSI sebagai Bank Umum Syariah dan telah Sharia Commercial Bank. BSI had received
Indonesia dalam Surat Keputusan No. AHU- Rights of the Republic of Indonesia in its Decision mendapatkan persetujuan dari Menteri Hukum approval from the Minister of Law and Human
0006268.AH.01.02 tahun 2021, dan telah Letter No. AHU-0006268.AH.01.02 year 2021, and dan Hak Asasi Manusia Republik Indonesia Rights of the Republic of Indonesia in its Decision
diterima dan dicatatkan Menteri Hukum dan Hak has been received and recorded by the Minister of dalam Surat Keputusan No. AHU- Letter No. AHU-0035266.AH.01.02.Year 2024
Asasi Manusia Republik Indonesia dalam Surat Law and Human Rights of the Republic of 0035266.AH.01.02.Tahun 2024 tanggal 13 Juni dated 13 June 2024, and was received and
Keputusan No. AHU-AH.01.03.0061498 dan Indonesia in its Decision Letter 2024 dan telah diterima dan dicatat oleh Menteri recorded by the Minister of Law and Human Rights
No. AHU–AH.01.03.0061501 yang seluruhnya No. AHU-AH.01.03.0061498 and No. AHU- Hukum dan Hak Asasi Manusia Republik of the Republic of Indonesia in its Decision Letter
ditetapkan tanggal 1 Februari 2021. AH.01.03.0061501 which are all set on Indonesia dalam Surat Keputusan No. AHU- No. AHU-AH.01.03-0145286 dated 13 June 2024,
AH.01.03-0145286 tanggal 13 Juni 2024 perihal regarding the Receipt of Notification of
1 February 2021. Penerimaan Pemberitahuan Perubahan Amendments to the Articles of Association of
Anggaran Dasar PT Bank Syariah Indonesia Tbk. PT Bank Syariah Indonesia Tbk.
PT BANK MANDIRI (PERSERO) TBK 1310 31 131132 ANNUAL REPORT 2024
Page 378
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued) 1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued) g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Syariah Indonesia Tbk. (dahulu PT Bank Syariah Indonesia Tbk. (formerly PT Mandiri Sekuritas (lanjutan) PT Mandiri Sekuritas (continued)
PT Bank Syariah Mandiri) (lanjutan) PT Bank Syariah Mandiri) (continued)
Kantor Pusat PT Bank Syariah Indonesia Tbk. The Head Office of PT Bank Syariah Indonesia Pada tanggal 28 Desember 2012, Bank Mandiri On 28 December 2012, Bank Mandiri increased its
beralamat di Gedung The Tower Jalan Jenderal Tbk. is located at The Tower Building, Jalan melakukan penambahan penyertaan modal capital investment in form of cash at Mandiri
Gatot Subroto No. 27, Kel. Karet Semanggi, Kec. Jenderal Gatot Subroto No. 27, Karet Semanggi dalam bentuk tunai pada Mandiri Sekuritas, Sekuritas, amounted to Rp29,512. Bank Mandiri
Setiabudi, Jakarta Selatan 12930. Sub-district, Setiabudi District, South Jakarta sebesar Rp29.512. Bank Mandiri telah obtained approval from Bank Indonesia through its
12930. memperoleh persetujuan dari Bank Indonesia letter dated 31 October 2012 and the circular
Bank Mandiri (Europe) Limited Bank Mandiri (Europe) Limited melalui surat tertanggal 31 Oktober 2012 dan resolution of shareholders dated 27 December
Keputusan Pemegang Saham Di Luar Rapat 2012 for the capital investment increment. After the
Bank Mandiri (Europe) Limited (“BMEL”) didirikan Bank Mandiri (Europe) Limited (“BMEL”) was (circular resolution) tertanggal 27 Desember 2012 execution of the additional capital investment, the
dan berkedudukan di London, Inggris pada established and domiciled in London, United atas penambahan penyertaan modal Bank's ownership at Mandiri Sekuritas increased
tanggal 22 Juni 1999 berdasarkan “The Kingdom on 22 June 1999 based on “The tersebut. Setelah dilaksanakannya penambahan from 95.69% to 99.99% of the total shares issued
Companies Act 1985 of the United Kingdom”. Companies Act 1985 of the United Kingdom”. penyertaan modal tersebut, porsi kepemilikan by Mandiri Sekuritas. Mandiri Sekuritas is
BMEL didirikan melalui konversi dari Bank Exim BMEL was established through the conversion of
cabang London menjadi Entitas Anak yang the London branch of Bank Exim into a wholly Bank Mandiri pada Mandiri Sekuritas meningkat domiciled at Menara Mandiri 1, Jalan Jenderal
dimiliki penuh oleh Bank Mandiri dan efektif owned Subsidiary of Bank Mandiri and has been dari 95,69% menjadi 99,99% dari total seluruh Sudirman Kav. 54-55, Jakarta.
beroperasi sejak 31 Juli 1999. Sebagai Entitas operating effectively since 31 July 1999. As a saham yang telah dikeluarkan Mandiri Sekuritas.
Anak yang memiliki lisensi Bank Komersial di Subsidiary that has a Commercial Bank license in Mandiri Sekuritas berdomisili di Menara Mandiri
United Kingdom, BMEL disupervisi oleh the United Kingdom, BMEL is supervised by the 1, Jalan Jenderal Sudirman Kav. 54-55, Jakarta.
Prudential Regulation Authority (“PRA”) dan Prudential Regulation Authority (“PRA”) and The
Financial Conduct Authority (“FCA”) dibawah Financial Conduct Authority (“FCA”), which are
naungan Bank of England serta HM Treasury of under the supervision of the Bank of England and PT Bank Mandiri Taspen PT Bank Mandiri Taspen
the United Kingdom. HM Treasury of the United Kingdom.
PT Bank Sinar Harapan Bali (“BSHB”) didirikan PT Bank Sinar Harapan Bali ("BSHB") was
PT Mandiri Sekuritas PT Mandiri Sekuritas sebagai Bank Pasar pada tanggal established as the Micro Banking on 23 February
23 Februari 1970 dengan nama MAI Bank Pasar 1970 under the name MAI Bank Pasar Sinar
PT Mandiri Sekuritas (”Mandiri Sekuritas”), PT Mandiri Sekuritas ("Mandiri Sekuritas"),
dahulu bernama PT Merincorp Securities formerly known as PT Merincorp Securities Sinar Harapan Bali, kemudian pada tanggal Harapan Bali, then on 3 November 1992 BSHB
Indonesia (“MSI”), didirikan berdasarkan Akta Indonesia ("MSI"), incorporated under Deed No. 1 3 November 1992 bank ini mengalami perubahan transformed into Limited Liability Company based
No. 1 tanggal 2 Desember 1991 yang dibuat di dated 2 December 1991 made before notary bentuk badan hukum menjadi Perseroan on Deed No. 4 made before notary Ida Bagus Alit
hadapan notaris Sutjipto, S.H. Mandiri Sekuritas Sutjipto, S.H. Mandiri Sekuritas is the result of the Terbatas berdasarkan Akta No. 4 yang dibuat Sudiatmika, S.H., notary in Denpasar and obtained
merupakan hasil penggabungan usaha PT Bumi merger of PT Bumi Daya Sekuritas ("BDS"), dihadapan Ida Bagus Alit Sudiatmika, S.H., a business license as a Commercial Bank under
Daya Sekuritas (“BDS”), PT Exim Sekuritas PT Exim Sekuritas ("ES") and PT Merincorp notaris di Denpasar dan memperoleh izin usaha the decree letter of the Minister of Finance of the
(“ES”) dan PT Merincorp Securities Indonesia Securities Indonesia ("MSI") which was
(“MSI”) yang ditempuh dengan cara accomplished by merging BDS and ES into MSI. sebagai Bank Umum berdasarkan surat Republic of Indonesia No. 77/KMK.017/1994 dated
meleburkan BDS dan ES ke dalam MSI. MSI MSI obtained a license as a securities portfolio keputusan Menteri Keuangan Republik Indonesia 10 March 1994.
memperoleh izin usaha sebagai perantara broker and underwriter of the securities portfolio No. 77/KMK.017/1994 tanggal 10 Maret 1994.
perdagangan portofolio efek dan penjamin from the Chairman of the Capital Market and
emisi portofolio efek dari Ketua Badan Financial Institutions Supervisory Agency Pada tanggal 3 Mei 2008 dilangsungkan On 3 May 2008, shareholders of BSHB and Bank
Pengawas Pasar Modal dan Lembaga ("Bapepam and LK") by its decree letter
Keuangan (“Bapepam dan LK”) berdasarkan No. KEP-12/PM/1992 and No. KEP-13/PM/1992 penandatanganan Akta Akuisisi antara Mandiri signed the acquisition deed as stated in
Surat Keputusan No. KEP-12/PM/1992 dan and started its operational activities on pemegang saham BSHB dan Bank Mandiri, the Acquisition Deed No. 4 dated 3 May 2008
No. KEP-13/PM/1992 dan memulai kegiatan 23 January 1992. The merger was based on the sebagaimana tertuang dalam Akta Akuisisi No. 4 made before notary I Wayan Sugitha, S.H., notary
operasionalnya pada tanggal 23 Januari 1992. Deed No. 116 dated 31 July 2000 made before tanggal 3 Mei 2008 dibuat oleh I Wayan Sugitha, in Denpasar. The signing of the Acquisition deed is
Penggabungan usaha tersebut berdasarkan Akta notary Ny. Vita Buena, S.H., which was approved S.H., Notaris di Denpasar. Penandatanganan the beginning of Bank Mandiri's ownership of
No. 116 tanggal 31 Juli 2000 yang dibuat di by the Minister of Law and Legislation of the Akta Akuisisi ini menandai awal kepemilikan 80.00% BSHB shares, wherein the management of
hadapan notaris Ny. Vita Buena, S.H., yang telah Republic of Indonesia on 25 August 2000 by
disetujui oleh Menteri Hukum dan Perundang- Decree No. C-18762.HT.01.04-TH.2000 and Bank Mandiri atas 80,00% saham BSHB, dimana BSHB will be carried out separately from Bank
undangan Republik Indonesia pada tanggal 25 business permits obtained previously by MSI can selanjutnya pengelolaan BSHB akan dilakukan Mandiri as a stand-alone bank with the main focus
Agustus 2000 berdasarkan Surat Keputusan still be used by PT Mandiri Sekuritas. secara terpisah dari Bank Mandiri sebagai bank on developing Micro and Small Businesses.
No. C-18762.HT.01.04-TH.2000 dan izin usaha yang tetap berdiri sendiri (stand-alone bank)
yang diperoleh MSI sebelumnya masih bisa tetap dengan fokus utama pada pengembangan bisnis
digunakan oleh PT Mandiri Sekuritas. Mikro dan Usaha Kecil.
PT Mandiri Sekuritas memiliki 99,93% dari total PT Mandiri Sekuritas owns 99.93% of total shares
saham PT Mandiri Manajemen Investasi, Entitas of PT Mandiri Manajemen Investasi, a Subsidiary Pada tanggal 24 Juli 2015, OJK telah menyetujui On 24 July 2015, the FSA has approved the name
Anak yang didirikan tanggal 26 Oktober 2004 dan that was established on 26 October 2004 and perubahan nama PT Bank Sinar Harapan Bali changes of PT Bank Sinar Harapan Bali to
bergerak di bidang manajemen dan penasihat engaged in investment management and advisory. menjadi PT Bank Mandiri Taspen Pos dan PT Bank Mandiri Taspen Pos and given
investasi. Mandiri Sekuritas juga memiliki 100% Mandiri Sekuritas also owns 100% of the total memberikan izin untuk melakukan kegiatan permission to conduct business under the name of
dari total saham Mandiri Securities Pte. Ltd., shares of Mandiri Securities Pte. Ltd., a company
perusahaan yang memperoleh lisensi layanan which obtained a capital market service license for usaha dengan nama Bank Mantap. Perubahan Bank Mantap. Name and logo changes approved
pasar modal untuk jenis usaha “Dealing in the business type "Dealing in Securities and nama disertai pula izin perubahan logo dari OJK by FSA on 31 July 2015 and announced to public
Securities and Advising Corporate Finance and Advising Corporate Finance and Monetary pada tanggal 31 Juli 2015. Perubahan nama dan on 7 August 2015.
Monetary Authority of Singapore” berdasarkan Authority of Singapore" based on license No. logo tersebut telah diumumkan kepada publik
lisensi No. CMS100566-1 tanggal 10 November CMS100566-1 dated 10 November 2016. pada tanggal 7 Agustus 2015.
2016.
PT BANK MANDIRI (PERSERO) TBK 1312 33 131334 ANNUAL REPORT 2024
Page 379
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued) 1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued) g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Bank Mandiri Taspen (lanjutan) PT Bank Mandiri Taspen (continued) PT Bank Mandiri Taspen (lanjutan) PT Bank Mandiri Taspen (continued)
Sebelum tanggal 1 Januari 2011, goodwill yang Prior to 1 January 2011, goodwill arising from the
Pada tanggal 9 Oktober 2017, Bank Mandiri On 9 October 2017, Bank Mandiri Taspen Pos timbul dari akuisisi PT Bank Mandiri Taspen acquisition of PT Bank Mandiri Taspen amounted
Taspen Pos mengadakan RUPS-LB yang held an Extraordinary General Meeting of sebesar Rp19.219 diamortisasi dengan to Rp19,219 was amortised using the straight-line
menyetujui perubahan komposisi pemegang Shareholders which approved the changes in the menggunakan metode garis lurus selama 5 (lima) method over 5 (five) years with the consideration of
saham dan perubahan nama dari semula composition of shareholders and the changes of tahun dengan pertimbangan atas estimasi estimation of economic benefits of the goodwill.
bernama PT Bank Mandiri Taspen Pos menjadi name from PT Bank Mandiri Taspen Pos to manfaat ekonomis atas goodwill tersebut. Efektif Effective on 1 January 2011, in accordance with
PT Bank Mandiri Taspen (“Bank Mantap”). PT Bank Mandiri Taspen (“Bank Mantap”). tanggal 1 Januari 2011, sesuai PSAK 22 (Revisi SFAS No. 22 (Revised 2009), "Business
2009), “Kombinasi Bisnis”, goodwill tidak Combinations", goodwill is not amortised but is
Untuk menguatkan ekspansi usaha dan menjadi To expand the business and become National diamortisasi tapi diuji penurunan nilai setiap tested for impairment on annual basis. The Bank
Bank Nasional yang memiliki jaringan usaha di Bank that have branches in all over Indonesia, tahunnya. Bank secara berkala melakukan periodically evaluates the impairment of goodwill in
seluruh pelosok Indonesia, berdasarkan Akta based on Deed of General Meeting of evaluasi terhadap penurunan nilai goodwill accordance with SFAS No. 48, "Impairment of
Keputusan Rapat Umum Pemegang Saham Shareholders Decision No. 53 dated 31 October tersebut sesuai PSAK 48 “Penurunan Nilai Assets" (see Note 2r). The balance of goodwill on
No. 53 tanggal 31 Oktober 2016 dari notaris I 2016 made before notary I Gusti Ngurah Putra Aset” (Catatan 2r). Saldo goodwill pada tanggal 31 December 2024 and 2023 amounted to
Gusti Ngurah Putra Wijaya, S.H., notaris di Wijaya, S.H., notary in Denpasar as affirmed by 31 Desember 2024 dan 2023 adalah sebesar Rp21,043. The Head Office of Bank Mantap is
Denpasar, yang mana kemudian ditegaskan Meeting Affirmation Decision No. 7 dated 5 March Rp21.043. Kantor Pusat Bank Mantap beralamat located at Graha Mantap, Jalan Proklamasi No. 31,
dengan Penegasan Keputusan Rapat No. 7 2019 regarding Transfer of Bank’s Head Office di Graha Mantap, Jalan Proklamasi No. 31, Menteng, Central Jakarta.
tanggal 5 Maret 2019 mengenai Pemindahan Location. The Deed has been submitted to Ministry Menteng, Jakarta Pusat.
Kedudukan Kantor Pusat Bank. Akta perubahan of Law and Human Right of Republic of Indonesia
tersebut telah dilaporkan kepada Menteri Hukum as stated on notification acceptance letter of the PT Mandiri Tunas Finance PT Mandiri Tunas Finance
dan Hak Asasi Manusia Republik Indonesia change of the Company’s Information dated PT Mandiri Tunas Finance (“MTF”), dahulu PT Mandiri Tunas Finance (“MTF”), formerly
sebagaimana surat penerimaan pemberitahuan 11 March 2019 No. AHU-AH.01.03.-138220 and PT Tunas Financindo Sarana (“TFS”) adalah PT Tunas Financindo Sarana (“TFS”) is a
perubahan data Perseroan tertanggal 11 Maret registered on the Company register No. AHU- perusahaan yang bergerak dalam kegiatan company that engaged in consumer financing
2019 No. AHU-AH.01.03-138220 dan telah 0039461.AH.01.11 Year 2019 dated 11 March pembiayaan konsumen. TFS didirikan activities. TFS was established based on Notarial
didaftarkan pada daftar Perseroan No. AHU- 2019. The Change of Bank’s Article of Association berdasarkan Akta Notaris Misahardi Wilamarta, Deed of Misahardi Wilamarta, S.H., No. 262 dated
0039461. AH.01.11 Tahun 2019 tanggal 11 Maret has also been approved based on the Decree of S.H., No. 262 tanggal 17 Mei 1989 dan disahkan 17 May 1989 and approved by the Ministry of
2019. Perubahan Anggaran Dasar tersebut juga Ministry of Law and Human Right of Republic oleh Menteri Kehakiman dalam Surat Keputusan Justice through its Decision Letter No. C2-
telah disetujui berdasarkan Keputusan Menteri Indonesia No. AHU-0012925.AH.01.02 Year 2019 No. C2-4868.HT.01.01.TH.89 tanggal 1 Juni 1989 4868.HT.01.01.TH.89 dated 1 June 1989 and
Hukum dan Hak Asasi Manusia Republik regarding Approval of Amendments to the Article of serta diumumkan dalam Lembaran Berita Negara published in State Gazette No. 57, Supplement
Indonesia No. AHU-0012925.AH.01.02 Tahun Association of PT Bank Mandiri Taspen and has No. 57, Tambahan No. 1369 tanggal No. 1369 dated 18 July 1989. TFS commenced its
2019 tentang Persetujuan Perubahan Anggaran received approval from FSA No. S-5/PB.1/2019 18 Juli 1989. Kegiatan komersial TFS dimulai commercial activities in 1989. TFS obtained a
Dasar Perseroan Terbatas PT Bank Mandiri dated 28 January 2019 regarding Separation and tahun 1989. TFS memperoleh izin usaha sebagai business license to operate as leasing, factoring
Taspen serta telah mendapat persetujuan dari Transfer of Head Office Location Plan, Bank perusahaan pembiayaan dalam bidang sewa and consumer financing company from Minister of
Otoritas Jasa Keuangan No. S-5/PB.1/2019 Mantap transfered their Head Office from menyewa biasa, anjak piutang dan pembiayaan Finance based on its Decision Letter
tanggal 28 Januari 2019 tentang Rencana Denpasar-Bali to Central Jakarta. The head office konsumen dari Menteri Keuangan berdasarkan No. 1021/KMK.13/1989 dated 7 September 1989,
Pemisahan dan Pemindahan Alamat Kantor relocation was then carried out effectively on Surat Keputusan No. 1021/KMK.13/1989 tanggal No. 54/KMK.013/1992 dated 15 January 1992 and
Pusat (“KP”), Bank Mantap memindahkan Kantor 11 March 2019. 7 September 1989, No. 54/KMK.013/1992 tanggal No. 19/KMK.017/2001 dated 19 January 2001.
Pusatnya yang semula berkedudukan dan 15 Januari 1992 dan No. 19/KMK.017/2001 Based on Notarial Deed of Dr. A. Partomuan
berkantor pusat di Denpasar-Bali menjadi tanggal 19 Januari 2001. Sesuai dengan Akta Pohan, S.H., LLM, dated 6 February 2009,
berkedudukan dan berkantor pusat di Jakarta Notaris Dr. A. Partomuan Pohan, S.H., LLM pada entered into and signed a sales and purchase
Pusat. Perpindahan kantor pusat tersebut tanggal 6 Februari 2009, dilakukan agreement with TFS’s shareholders (PT Tunas
kemudian dilaksanakan secara efektif pada penandatanganan Akta Jual Beli antara Ridean Tbk. and PT Tunas Mobilindo Parama) to
tanggal 11 Maret 2019. pemegang saham TFS (PT Tunas Ridean Tbk. acquire 51.00% ownership of TFS through
dan PT Tunas Mobilindo Parama) dengan Bank purchase of 1,275,000,000 shares of TFS (the
Berdasarkan Keputusan Sirkuler Pemegang Based on Circular Decision of Shareholder Mandiri, dimana Bank Mandiri mengakuisisi nominal value of Rp100 (full amount)) per share
Saham PT Bank Mandiri Taspen tanggal PT Bank Mandiri Taspen dated 16 December 2020 51,00% kepemilikan saham atas TFS melalui amounted to Rp290,000.
16 Desember 2020 sebagaimana telah as stated on Deed of General Meeting of pembelian 1.275.000.000 lembar saham TFS (nilai
dituangkan dalam Akta Pernyataan Keputusan Shareholders Resolutions Statement No. 41 dated nominal Rp100 (nilai penuh)) per lembar saham
Rapat No. 41 tanggal 28 Desember 2020, 28 December 2020, the ownership of Bank Mandiri dengan harga Rp290.000.
komposisi kepemilikan saham Bank Mandiri di in Bank Mantap become 51.098%, PT Taspen
Bank Mantap menjadi 51,098%, dan saham (Persero) became 48.437%, and individual Pengalihan 51,00% kepemilikan kepada Bank The acquisition of 51.00% of TFS shares
PT Taspen (Persero) menjadi 48,437% serta ownership became 0.465%. The change in the Mandiri ini telah disahkan dalam RUPS-LB TFS ownership by Bank Mandiri was approved in the
pemegang saham individual menjadi 0,465%. composition of share ownership has been effective sebagaimana tertuang dalam Berita Acara RUPS- Extraordinary General meeting of Shareholders
Perubahan komposisi kepemilikan saham since 13 January 2021 with the approval and LB No. 8 tanggal 6 Februari 2009 dan telah Meeting of TFS as stated in the Minutes of
tersebut berlaku efektif sejak tanggal 13 Januari receipt of notification of the changes to the Article dicatatkan dalam Sistem Administrasi Badan Extraordinary General meeting of Shareholders’
2021 dengan didapatkannya persetujuan dan of Association of PT Bank Mandiri Taspen from Hukum Kementerian Hukum dan Hak Asasi No. 8 dated 6 February 2009 and listed in Legal
penerimaan pemberitahuan perubahan Anggaran Ministry Law and Human Rights regarding the Manusia sebagaimana ditegaskan melalui Surat Entity Administration System of Ministry of Law
Dasar PT Bank Mandiri Taspen dari Kementerian changes in authorised capital, issued capital and Kementerian Hukum dan Hak Asasi Manusia and Human Rights as affirmed by the Ministry of
Hukum dan Hak Asasi Manusia terkait perubahan paid-in in capital, and from administrative No. AHU-AH.01.10-01575 tertanggal 11 Maret Law and Human Rights through its Letter No.
modal dasar, modal ditempatkan dan modal perspective, by reporting to FSA about the Change 2009. Akuisisi ini juga telah disetujui oleh Bank AHU-AH.01.10-01575 dated 11 March 2009. This
disetor, serta dari sisi administratif dengan of the Shareholder Composition. Indonesia melalui Keputusan Gubernur Bank acquisition had been approved by Bank Indonesia
dilakukannya laporan perubahan komposisi Indonesia No. 11/3/DPB1/TPB1-1 tertanggal through the Decree of the Governor of Bank
permodalan ke Otoritas Jasa Keuangan. 8 Januari 2009. Indonesia No. 11/3/DPB1/TPB1-1 dated
8 January 2009.
PT BANK MANDIRI (PERSERO) TBK 1314 35 131536 ANNUAL REPORT 2024
Page 380
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued) 1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT AXA Mandiri Financial Services (lanjutan) PT AXA Mandiri Financial Services (continued)
PT Mandiri Tunas Finance (lanjutan) PT Mandiri Tunas Finance (continued)
Akta pendirian disetujui oleh Menteri Kehakiman The deed of establishment was approved by the
Perubahan nama TFS menjadi MTF The amendment of the TFS’ name to become MTF Republik Indonesia melalui surat Minister of Justice of the Republic of Indonesia
dilaksanakan pada tanggal 26 Juni 2009, sesuai was undertaken on 26 June 2009, in accordance No. C2-6144.HT.01.01.TH.91 tanggal 28 Oktober through its letter No. C2-6144.HT.01.01.TH.91
1991. Entitas Anak mendapatkan ijin dated 28 October 1991. The Subsidiary obtained
Akta Pernyataan Keputusan Rapat PT Tunas with a Deed of Resolution of Meeting Decision of
usaha asuransi jiwa melalui Surat Keputusan its life insurance license through General
Financindo Sarana No. 181 tanggal 26 Juni 2009 PT Tunas Financindo Sarana No. 181 dated Direktorat Jenderal Lembaga Keuangan Directorate of Finance Institution Decision Letter
yang ditandatangani oleh notaris Dr. Irawan 26 June 2009, notarised by notary Dr. Irawan No. KEP.605/KM.13/1991 tentang Pemberian Izin No. KEP.605/KM.13/1991 regarding Granting of
Soerodjo, S.H., M.Si. Perubahan Anggaran Soerodjo, S.H., M.Si. The Articles of Association Usaha Asuransi Jiwa Nasional dan memulai National Life Insurance Business License and
Dasar tersebut telah disahkan oleh Menteri was approved by the Ministry of Law and Human kegiatan operasionalnya pada tanggal 4 officially commenced its operations activities on
Hukum dan Hak Asasi Manusia Republik Rights Republic of Indonesia in its Decision Letter Desember 1991. Nama Entitas Anak lalu 4 December 1991. The Subsidiary’s name was
Indonesia dalam Surat Keputusan No. AHU- No. AHU-4056.AH.01.02.TH.09 dated 26 August berubah menjadi PT Asuransi Jiwa Mandiri then changed to PT Asuransi Jiwa Mandiri and
4056.AH.01.02.TH.09 pada tanggal 26 Agustus 2009 and MTF has obtained a business license to dan selanjutnya berubah menjadi PT AXA subsequently changed to PT AXA Mandiri
2009 dan MTF telah memperoleh izin usaha operate as leasing, factoring, and consumer Mandiri Financial Services. Perubahan ini Financial Services. This change was approved by
sebagai perusahaan pembiayaan dalam bidang financing company from Ministry of Finance in its disetujui oleh Menteri Kehakiman dan the Ministry of Justice and Human Rights in its
sewa menyewa biasa, anjak piutang, dan Decision Letter No. KEP-352/KM.10/2009 dated on Hak Asasi Manusia dalam surat Decision Letter No. C-28747.HT.01.04.TH.2003
pembiayaan konsumen dari Menteri Keuangan 29 September 2009. MTF is domiciled in Graha No. C-28747.HT.01.04.TH.2003 pada tanggal dated 10 December 2003, and was published in
10 Desember 2003 dan diumumkan pada State Gazette of the Republic of Indonesia No. 64,
berdasarkan Surat Keputusan Menteri Keuangan Mandiri, Jalan Imam Bonjol No. 61, Central Jakarta
Lembaran Berita Negara Republik Indonesia Supplement No. 7728 dated 10 August 2004 with
No. KEP-352/KM.10/2009 tanggal 29 September 10310. No. 64, Tambahan No. 7728 tanggal 10 Agustus shareholders composition consists of NMI 51.00%
2009. MTF berdomisili di Graha Mandiri, Jalan 2004 dengan komposisi pemegang saham NMI and Bank Mandiri 49.00%.
Imam Bonjol No. 61, Jakarta Pusat 10310. sebesar 51,00% dan Bank Mandiri sebesar
49,00%.
Mandiri International Remittance Sendirian Mandiri International Remittance Sendirian
Berhad Berhad Pada Rapat Umum Pemegang Saham tanggal At the General Meeting of Shareholders on 17 May
17 Mei 2010 (dalam pasal 7), pemegang saham 2010 (in article 7), Bank Mandiri shareholders
Mandiri International Remittance Sendirian Mandiri International Remittance Sendirian Berhad Bank Mandiri telah menyetujui pembelian saham approved the purchase of shares by Bank Mandiri
Berhad (“MIR”) merupakan Entitas Anak yang (“MIR”), a wholly owned Subsidiary of Bank oleh Bank Mandiri sebesar 2,00% dari total amounting to 2.00% of the total shares issued and
seluruh sahamnya dimiliki oleh Bank Mandiri dan Mandiri and became a Malaysian legal entity since saham yang diterbitkan dan disetor penuh secara fully paid up directly from NMI.
langsung dari NMI.
menjadi badan hukum Malaysia sejak tanggal 17 March 2009 based on registration
17 Maret 2009 dengan registrasi No. 850077-P. No. 850077-P. MIR is engaged in money Sebelum tanggal 1 Januari 2011, goodwill yang Prior to 1 January 2011, goodwill arising from the
MIR merupakan perusahaan penyedia jasa remittance service under the regulations of the timbul dari akuisisi AXA Mandiri sebesar acquisition of AXA Mandiri amounted to Rp40,128
pengiriman uang (remittances) di bawah Bank Negara Malaysia (“BNM”). MIR has obtained Rp40.128 diamortisasi dengan menggunakan was amortised using the straight-line method over
ketentuan Bank Negara Malaysia (“BNM”). MIR an approval from Bank Indonesia (“BI”) through metode garis lurus selama 5 (lima) tahun dengan 5 (five) years with the estimation of economic
telah mendapat persetujuan dari Bank Indonesia letter No. 10/548/DPB1 dated 14 November 2008 pertimbangan atas estimasi manfaat ekonomis benefits of the goodwill. Effective on 1 January
(“BI”) melalui surat No. 10/548/DPB1 tanggal and approval from BNM to conduct operational atas goodwill tersebut. Efektif tanggal 1 Januari 2011, in accordance with SFAS No. 22 (Revised
14 November 2008 dan persetujuan dari activities through its letter No. KL.EC.150/1/8562 2011, sesuai PSAK No. 22 (Revisi 2009), 2009), “Business Combinations”, goodwill is not
BNM untuk melakukan kegiatan operasional dated 18 November 2009. MIR officially “Kombinasi Bisnis”, goodwill tidak diamortisasi amortised but tested for impairment annually. Bank
melalui surat No. KL.EC.150/1/8562 tanggal commenced its operations on 29 November 2009 tapi diuji penurunan nilai setiap tahunnya. Bank Mandiri periodically evaluates the impairment of
18 November 2009. Pembukaan kantor MIR and is currently located in Wisma MEPRO, Kuala Mandiri secara berkala melakukan evaluasi goodwill in accordance with SFAS No. 48,
dilakukan pada tanggal 29 November 2009 yang Lumpur, Malaysia. MIR has 12 branches around terhadap penurunan nilai goodwill tersebut sesuai “Impairment of Assets” (Note 2r). The balance of
PSAK No. 48 “Penurunan Nilai Aset” (Catatan goodwill on 31 December 2024 and 2023
berlokasi di Wisma MEPRO, Kuala Lumpur, Malaysia and could provide remittance service to
2r). Saldo goodwill pada tanggal 31 Desember amounted to Rp37,194. The Head Office of AXA
Malaysia. MIR telah memiliki 12 cabang di 10 (ten) countries which are Indonesia, Philippines, 2024 dan 2023 adalah sebesar Rp37.194. Kantor Mandiri is located at AXA Tower, Jalan Prof. Dr.
Malaysia dan telah dapat melayani kiriman uang Thailand, Singapore, India, Nepal, Pakistan, Pusat AXA Mandiri terletak di AXA Tower, Jalan Satrio Kav. 18, South Jakarta 12940.
ke 10 (sepuluh) negara, yaitu: Indonesia, Filipina, Bangladesh, Hong Kong, and Vietnam. Prof. Dr. Satrio Kav. 18, Jakarta Selatan 12940.
Thailand, Singapura, India, Nepal, Pakistan,
Bangladesh, Hong Kong, dan Vietnam. PT Asuransi Jiwa Inhealth Indonesia PT Asuransi Jiwa Inhealth Indonesia
PT AXA Mandiri Financial Services PT AXA Mandiri Financial Services PT Asuransi Jiwa Inhealth Indonesia (“Mandiri PT Asuransi Jiwa Inhealth Indonesia (“Mandiri
Inhealth”) didirikan berdasarkan Akta Notaris NM Inhealth”) was established on 6 October 2008
PT AXA Mandiri Financial Services ("AXA PT AXA Mandiri Financial Services (“AXA Mandiri”) Dipo Nusantara Pua Upa, S.H., No. 2 tanggal based on the Notarial Deed No. 2 of NM Dipo
Mandiri") merupakan perusahaan joint venture is a joint venture company between PT Bank 6 Oktober 2008 dan telah mendapatkan Nusantara Pua Upa, S.H., and has been approved
antara PT Bank Mandiri (Persero) Tbk. (“Bank Mandiri (Persero) Tbk. (“Bank Mandiri”) and pengesahan dari Menteri Hukum dan Hak Asasi by the Minister of Law and Human Rights of the
Manusia Republik Indonesia berdasarkan Surat Republic of Indonesia through its decision letter
Mandiri”) dengan National Mutual International National Mutual International Pty. Limited (“NMI”)
Keputusan No. AHU-90399.AH.01.01.Tahun No. AHU-90399.AH.01.01.Tahun 2008 dated 26
Pty. Limited (“NMI”) yang bergerak di bidang that is engaged in life insurance. AXA Mandiri was 2008 tanggal 26 November 2008. Perusahaan November 2008. Mandiri Inhealth obtained its
asuransi jiwa. AXA Mandiri didirikan dengan formerly established under the name of telah mendapatkan Izin Usaha di bidang Asuransi business license to operate in life insurance as
nama PT Asuransi Jiwa Staco Raharja pada PT Asuransi Jiwa Staco Raharja on 30 September Jiwa yang tertuang dalam Salinan Keputusan stated in the Decision Letter of the Minister of
30 September 1991 dengan Akta Notaris Muhani 1991 by Notarial Deed No. 179 of Muhani Salim, Menteri Keuangan No. KEP-38/KM.10/2009 Finance of the Republic of Indonesia No. KEP-
Salim, S.H., No. 179. S.H. tanggal 20 Maret 2009. 38/KM.10/2009 dated 20 March 2009.
PT BANK MANDIRI (PERSERO) TBK 1316 37 131738 ANNUAL REPORT 2024
Page 381
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued) 1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued) g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Asuransi Jiwa Inhealth Indonesia PT Asuransi Jiwa Inhealth Indonesia (continued) PT Asuransi Jiwa Inhealth Indonesia PT Asuransi Jiwa Inhealth Indonesia (continued)
(lanjutan) (lanjutan)
Pada tanggal 27 Februari 2014, PT Bank Mandiri On 27 February 2014, PT Bank Mandiri (Persero) Pada tanggal 26 Juni 2024, telah ditandatangani On 26 June 2024, Bank Mandiri and IFG Life
(Persero) Tbk telah memperoleh persetujuan Tbk. has obtained the approval in the Annual dokumen Akta Pengambilalihan Saham No. 88 signed the Share Acquisition Deed No. 88, and
dalam Rapat Umum Pemegang Saham Tahunan General Meeting of Shareholders related to the antara Bank Mandiri dan IFG Life serta Akta Jual Kimia Farma and IFG Life signed the Share Sale
terkait rencana akuisisi Mandiri Inhealth. acquisition plan of Mandiri Inhealth. Furthermore, Beli Saham No. 89 antara Kimia Farma dan IFG and Purchase Deed No. 89, both made before
Selanjutnya, PT Bank Mandiri (Persero) Tbk juga PT Bank Mandiri (Persero) Tbk. also has received Life, keduanya dibuat di hadapan Mala Mukti Mala Mukti S.H., LL.M., notary in Jakarta. Since
telah menerima persetujuan rencana akuisisi dari the approval of the proposed acquisition from FSA S.H., LL.M., notaris di Jakarta. Sejak the signing of the Share Acquisition Deed and
OJK sesuai Surat No. S-37/PB/31/2014 tanggal in accordance with Letter No. S-37/PB/31/2014 ditandatanganinya Akta Pengambilalihan Saham Share Sale and Purchase Deed, the composition
17 April 2014 perihal Permohonan Persetujuan dated 17 April 2014 regarding the Application for dan Akta Jual Beli Saham tersebut susunan of Mandiri Inhealth's shareholders has become IFG
Penyertaan Modal PT Bank Mandiri (Persero) Approval for Equity Investment of PT Bank Mandiri pemegang saham Mandiri Inhealth menjadi IFG Life owning 80% of the shares and Bank Mandiri
Tbk dalam PT Asuransi Jiwa Inhealth Indonesia. (Persero) Tbk in PT Asuransi Jiwa Inhealth Life memiliki sebesar 80% saham dan Bank owning 20% of the shares. Thus, Bank Mandiri lost
Indonesia. Mandiri memiliki sebesar 20% saham. Dengan control over Mandiri Inhealth which resulted in
demikian, Bank Mandiri kehilangan pengendalian Bank Mandiri derecognizing Mandiri Inhealth's net
Bank Mandiri mengambil alih kepemilikan di Bank Mandiri acquired 80% of total shares issued atas Mandiri Inhealth yang mengakibatkan Bank assets at their carrying value. The transfer of
Mandiri Inhealth sebesar 80% dengan nilai by Mandiri Inhealth amounted to Rp1,320,000. As Mandiri menghentikan pengakuan terhadap aset shares was previously approved through the
Rp1.320.000. Saldo goodwill dari akuisisi Mandiri of 31 December 2023 goodwill balance from bersih Mandiri Inhealth pada nilai tercatatnya. Mandiri Inhealth General Meeting of Shareholders
Inhealth pada tanggal 31 Desember 2023 adalah acquisition of Mandiri Inhealth is amounted to Pengalihan saham tersebut telah disetujui as stated in the Deed of Decision Statement of
sebesar Rp268.181. Bank secara berkala Rp268,181, respectively. The Bank periodically sebelumnya melalui RUPS Mandiri Inhealth yang Mandiri Inhealth Shareholders No. 90, made
melakukan evaluasi terhadap penurunan nilai evaluates the impairment of goodwill in accordance dinyatakan dalam Akta Pernyataan Keputusan before Mala Mukti S.H., LL.M., notary in Jakarta
goodwill tersebut sesuai PSAK No. 48, with SFAS No. 48, “Impairment of Assets” Para Pemegang Saham Mandiri Inhealth No. 90, and the notification has been recorded in the Legal
“Penurunan Nilai Aset” (Catatan 2r). (Note 2r). yang dibuat di hadapan Mala Mukti S.H., LL.M., Entity Administration System of the Ministry of Law
notaris di Jakarta dan pemberitahuannya telah and Human Rights of the Republic of Indonesia
Pada tanggal 29 Juli 2022, PT Asuransi Jiwa On 29 July 2022, PT Asuransi Jiwa Inhealth dicatat ke dalam Sistem Administrasi Badan according to letter dated 27 June 2024 No. AHU-
Inhealth Indonesia telah memperoleh persetujuan Indonesia obtained approval at Circular Resolution Hukum Kementerian Hukum dan Hak Asasi AH.01.09-0219371.
dalam Keputusan Sirkuler Para Pemegang of the Shareholders of PT Asuransi Jiwa Inhealth Manusia Republik Indonesia sesuai surat
Saham PT Asuransi Jiwa Inhealth Indonesia Di Indonesia Outside the General Meeting of tertanggal 27 Juni 2024 No. AHU-AH.01.09-
Luar Rapat Umum Pemegang Saham Tentang Shareholders Regarding Approval of the 0219371.
Persetujuan Pendirian PT FitAja Digital Establishment of PT FitAja Digital Nusantara.
Nusantara. Transaksi pengalihan saham Mandiri Inhealth The share transfer transaction of Mandiri Inhealth
tersebut merupakan kombinasi bisnis entitas is a business combination of entity under common
Pada tanggal 31 Juli 2022, PT Asuransi Jiwa On 31 July 2022, PT Asuransi Jiwa Inhealth sepengendali dimana pemegang saham control where the ultimate shareholder of Mandiri
Inhealth Indonesia bersama dengan Indonesia together with PT Mandiri Capital pengendali (ultimate shareholder) dari pemegang Inhealth's shareholders, namely Bank Mandiri,
PT Mandiri Capital Indonesia dan PT Metra Indonesia and PT Metra Digital Investama signed saham Mandiri Inhealth yaitu Bank Mandiri, Kimia Kimia Farma, and IFG Life, is the Government of
Digital Investama telah menandatangani an Agreement to Establish a Joint Company. With Farma, dan IFG Life adalah Pemerintah Republik the Republic of Indonesia. Therefore, the
Perjanjian Pendirian Perusahaan Patungan. the signing of the agreement, PT Asuransi Jiwa Indonesia. Oleh karena itu, transaksi divestasi divestment transaction is recorded using the
Dengan ditandatanganinya perjanjian tersebut, Inhealth Indonesia is legally a shareholder in tersebut dicatat berdasarkan metode penyatuan pooling of interest method in accordance with the
PT Asuransi Jiwa Inhealth Indonesia telah sah PT FitAja Digital Nusantara with percentage of kepemilikan sesuai Pernyataan Standar Statement of Financial Accounting Standards
sebagai pemegang saham di PT FitAja Digital ownership of 45.14%. Akuntansi Keuangan (“PSAK”) No. 338 (Revisi ("SFAS") No. 338 (Revised 2014), "Business
Nusantara dengan porsi kepemilikan saham 2014), “Kombinasi Bisnis Entitas Sepengendali”. Combinations of Entity under Common Control".
sebanyak 45,14%.
Perbedaan antara jumlah imbalan yang diterima The difference between the consideration received
Pada tanggal 7 Februari 2024, Bank Mandiri dan On 7 February 2024, Bank Mandiri and dan jumlah tercatat investasi dari transaksi ini and the carrying amount of the investment from
PT Asuransi Jiwa IFG (IFG Life) telah PT Asuransi Jiwa IFG (IFG Life) signed a Share diakui sebagai “Selisih Nilai Transaksi Kombinasi this transaction is recognised as "Difference in
menandatangani Perjanjian Pengikatan Jual Beli Purchase Agreement (SPA) for the shares of Bisnis Entitas Sepengendali” dan disajikan Value from Transactions of Business Combinations
(PPJB) saham pada PT Asuransi Jiwa Inhealth PT Asuransi Jiwa Inhealth Indonesia (Mandiri sebagai bagian "Tambahan Modal Disetor" di of Entity under Common Control" and presented as
Indonesia (Mandiri Inhealth) sehubungan dengan Inhealth) in connection with the transfer plan of bagian ekuitas pada laporan posisi keuangan part of "Additional Paid-in Capital" in the equity
rencana pengalihan kepemilikan 60% saham 60% ownership of Mandiri Inhealth from Bank konsolidasian. Rincian jumlah imbalan yang section of the consolidated statement of financial
Mandiri Inhealth dari Bank Mandiri ke IFG Life. Mandiri to IFG Life. diterima dan jumlah tercatat yang dialihkan position. The details of the consideration received
adalah sebagai berikut: and the carrying amount transferred are as follows:
Pada tanggal 21 Februari 2024, Bank Mandiri On 21 February 2024, Bank Mandiri submitted a
mengajukan persetujuan kepada OJK terkait request for approval to the Financial Services Jumlah Jumlah
dengan divestasi Mandiri Inhealth. Pada tanggal Authority (FSA) regarding the divestment of imbalan yang tercatat
13 Mei 2024, Bank Mandiri telah mendapatkan Mandiri Inhealth. On 13 May 2024, Bank Mandiri diterima/ investasi/ Tambahan
The Investment modal disetor/
persetujuan OJK Pasar Modal melalui surat No. received approval from the OJK Capital Market consideration carrying Additional
S-73/PB.21/2024 perihal Persetujuan Divestasi through letter No. S-73/PB.21/2024 regarding the received Amount paid-in capital
Perusahaan Anak PT Asuransi Jiwa Inhealth Approval of Divestment of the Subsidiary
Indonesia (Mandiri Inhealth) Fase 1, serta pada PT Asuransi Jiwa Inhealth Indonesia (Mandiri PT Asuransi Jiwa Inhealth PT Asuransi Jiwa Inhealth
tanggal 7 Juni 2024 Mandiri Inhealth telah Inhealth) Phase 1, and on 7 June 2024, Mandiri Indonesia 1.710.000 1.257.990 452.010 Indonesia
mendapatkan persetujuan OJK Industri Inhealth received approval from the FSA Non-Bank
Keuangan Non-Bank (IKNB) melalui surat Financial Industry (IKNB) through letter Setelah pengukuran awal, nilai investasi Mandiri After initial measurement, the value of the
No. S-15/D.05/2024 perihal Persetujuan No. S-15/D.05/2024 regarding the Approval of Inhealth kemudian ditambah atau dikurangkan investment in Mandiri Inhealth is then adjusted by
Perubahan Kepemilikan PT Asuransi Jiwa Ownership Changes of PT Asuransi Jiwa Inhealth bagian Bank Mandiri atas laba rugi Mandiri adding or subtracting Bank Mandiri's share of
Inhealth Indonesia. Indonesia. Inhealth sesuai dengan PSAK No. 228 “Investasi Mandiri Inhealth's profit or loss in accordance with
Pada Entitas Asosiasi dan Ventura Bersama”. PSAK No. 228 "Investments in Associates and
Joint Ventures".
PT BANK MANDIRI (PERSERO) TBK 1318 39 131940 ANNUAL REPORT 2024
Page 382
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued) 1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued) g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Asuransi Jiwa Inhealth Indonesia PT Asuransi Jiwa Inhealth Indonesia (continued) PT Mandiri Utama Finance (lanjutan) PT Mandiri Utama Finance (continued)
(lanjutan)
Pada tanggal 24 Agustus 2015, MUF mulai On 24 August 2015, MUF has performed the initial
Kantor Pusat Mandiri Inhealth berlokasi di The Head Office of Mandiri Inhealth is located at
Mandiri Inhealth Tower, Jalan Prof. Dr. Satrio Mandiri Inhealth Tower, Jalan Prof. Dr. Satrio Kav. melaksanakan tahapan kegiatan operasional operational activities through cooperation with
Kav. E-IV No. 6, Kelurahan Karet Kuningan, E-IV No. 6, Karet Kuningan Sub-district, Setiabudi awal melalui kerjasama dengan dealer-dealer primary dealers and showroom, as well as vehicle
Kecamatan Setiabudi, Jakarta Selatan 12940. District, South Jakarta 12940. dan showroom-showroom utama serta pencairan financing disbursement to limited customers to
pembiayaan kendaraan bermotor kepada meet the requirements of the FSA IKNB, and fully
PT Mandiri Utama Finance PT Mandiri Utama Finance nasabah terbatas untuk memenuhi persyaratan operated commercially on January 2016 through
OJK IKNB, dan pada akhirnya di bulan Januari its branches which already have operational permit
Pada tanggal 16 April 2014, Bank Mandiri On 16 April 2014, Bank Mandiri and PT Asco 2016, MUF telah dapat beroperasi komersial from FSA IKNB.
bersama PT Asco Investindo (“ASCO”) dan Investindo (“ASCO”) and PT Tunas Ridean secara penuh melalui jaringan kantor yang sudah
PT Tunas Ridean (“TURI”), telah (“TURI”), signed an agreement of preliminary mendapatkan izin dari OJK IKNB.
menandatangani perjanjian kesepakatan awal agreement to set up a financing company to
untuk mendirikan sebuah perusahaan accelerate Bank Mandiri financing portfolio Pada tanggal 28 Desember 2016, telah dilakukan On 28 December 2016, the signing of the deed
pembiayaan untuk mengakselerasi penyaluran distribution, especially in the segment of vehicle penandatanganan akta yang dituangkan dalam has been executed as outlined in Notarial Deed of
pembiayaan Bank Mandiri khususnya pada financing. Akta Notaris Utiek Rochmuljati Abdurachman, Utiek Rochmuljati Abdurachman, SH, M.LI, M.Kn,
segmen pembiayaan kendaraan bermotor. SH, M.LI, M.Kn, No. 16 tanggal 28 Desember No. 16 dated 28 December 2016, and was
2016, dan telah disahkan oleh Kementerian approved by the Ministry of Law and Human
Pada tanggal 22 Oktober 2014, Bank Mandiri On 22 October 2014, Bank Mandiri with ASCO and
Hukum dan Hak Asasi Manusia Republik Rights of the Republic of Indonesia in Decree letter
bersama ASCO dan TURI telah menandatangani TURI signed a shareholders' agreement for
perjanjian pemegang saham dimana telah establishment of a financing company with an Indonesia dalam Surat Keputusan No. AHU- No. AHU-AH.01.03-0113772 Year 2016 dated
disepakati pendirian suatu perusahaan authorised capital of Rp400,000 and an ownership AH.01.03-0113772 Tahun 2016 tanggal 29 December 2016 which approved the increase in
pembiayaan dengan modal dasar Rp400.000 composition as follows: the Bank Mandiri (51%); 29 Desember 2016 dimana menyetujui capital placement by Rp200,000, therefore
dengan komposisi kepemilikan adalah Bank ASCO (37%); and TURI (12%). Subsequently, on penambahan penempatan modal sebesar increase the issued capital and paid-up capital of
Mandiri (51%), ASCO (37%); dan TURI (12%). 23 December 2014, in accordance with letter No. Rp200.000, sehingga modal ditempatkan dan MUF become amounted to Rp300,000.
Selanjutnya, pada 23 Desember 2014 S-137/PB.31/2014 the Bank obtained a principle modal disetor MUF menjadi Rp300.000.
sebagaimana disebutkan dalam surat license of equity participation in the new financing
No. S-137/PB.31/2014, Bank Mandiri telah company from Bank Supervision FSA. Pada tanggal 11 April 2017, telah dilakukan On 11 April 2017, the signing of the deed has
memperoleh izin prinsip penyertaan modal pada penandatanganan akta yang dituangkan dalam been executed as outlined in Notarial Deed of
perusahaan pembiayaan baru tersebut dari OJK Akta Notaris Ashoya Ratam SH, M.Kn, No. 10 Ashoya Ratam SH, M.Kn, No. 10 dated 11 April
Pengawasan Bank. tanggal 11 April 2017 dan telah disahkan oleh 2017, and was approved by the Ministry of Law
Kementerian Hukum dan Hak Asasi Manusia and Human Rights of the Republic of Indonesia in
Pada tanggal 21 Januari 2015, telah dilakukan On 21 January 2015, the deed of incorporation of a Republik Indonesia dalam Surat Keputusan Decree letter No. AHU-0010397.AH.01.02 Year
penandatanganan akta pendirian Entitas Anak new Subsidiary of Bank Mandiri named No. AHU-0010397.AH.01.02 Tahun 2017 tanggal 2017 dated 10 May 2017 which changed the
baru Bank Mandiri yang diberi nama PT Mandiri PT Mandiri Utama Finance (“MUF”) has been 10 Mei 2017 dimana dilakukan perubahan modal authorised capital to Rp500,000.
Utama Finance (“MUF”) yang dituangkan dalam signed as stated in the Notarial Deed of Ashoya
dasar menjadi Rp500.000.
Akta Notaris Ashoya Ratam, S.H., M.Kn., No. 19 Ratam, SH, M.Kn., No. 19 dated 21 January 2015
tanggal 21 Januari 2015 dan telah disahkan oleh and was approved by the Ministry of Law and
Kementerian Hukum dan Hak Asasi Manusia Human Rights of the Republic of Indonesia in Pada tanggal 29 Agustus 2017, telah dilakukan On 29 August 2017, the signing of the deed has
Republik Indonesia dalam Surat Keputusan Decree Letter No. AHU-0003452.AH.01.01 Year penandatanganan akta yang dituangkan dalam been executed as outlined in Notarial Deed of
No. AHU-0003452.AH.01.01 Tahun 2015 tanggal 2015 dated 26 January 2015. Concurrent with the Akta Notaris Ashoya Ratam SH, M.Kn, No. 56 Ashoya Ratam SH, M.Kn, No. 56 dated 29 August
26 Januari 2015. Bersamaan dengan signing of the deed of incorporation, a capital tanggal 29 Agustus 2017, dan telah disahkan 2017, and was approved by the Ministry of Law
penandatanganan akta pendirian tersebut placement of Rp100,000 had been done and the oleh Kementerian Hukum dan Hak Asasi and Human Rights of the Republic of Indonesia in
dilakukan penempatan modal sebesar Bank also made capital injection amounted to Manusia Republik Indonesia dalam Surat Decree Letter No. AHU-AH.01.03-0169081 Year
Rp100.000 dan Bank Mandiri juga melakukan Rp51,000 as stipulated in the Bank’s shareholding Keputusan No. AHU-AH.01.03-0169081 Tahun 2017 dated 6 September 2017 which approved the
penyetoran modal sebesar Rp51.000 sesuai composition in MUF. 2017 tanggal 6 September 2017 dimana increase in capital placement by Rp100,000,
dengan komposisi kepemilikan saham Bank menyetujui penambahan penempatan modal therefore increase the issued capital and paid-up
Mandiri di MUF. sebesar Rp100.000, sehingga modal capital of MUF become amounted to Rp400,000.
ditempatkan dan modal disetor MUF menjadi
Pasca penandatanganan akta pendirian, MUF After the signing of the establishment deed, MUF Rp400.000.
menyampaikan permohonan izin usaha submitted application of financing company
perusahaan pembiayaan kepada OJK Industri business license to FSA Non-Bank Financial Pada tanggal 24 November 2017, telah dilakukan On 24 November 2017, the signing of the deed
Keuangan Non Bank (”OJK IKNB”). Atas Industry (“FSA IKNB”). Upon request, the FSA
permohonan tersebut, OJK IKNB telah IKNB has issued a decree letter of IKNB Board of penandatanganan akta yang dituangkan dalam has been executed as outlined in Notarial Deed of
menerbitkan Surat Keputusan Dewan Komisioner Commissioners of the FSA No. KEP-81/D.05/2015 Akta Notaris Ashoya Ratam SH, M.Kn, No. 60 Ashoya Ratam SH, M.Kn, No. 60 dated
Otoritas Jasa Keuangan No. KEP-81/D.05/2015 regarding the “Granting Financing Company to tanggal 24 November 2017 dan telah disahkan 24 November 2017, and was approved by the
tentang “Pemberian Izin Usaha Perusahaan PT Mandiri Utama Finance” on 25 June 2015 oleh Kementerian Hukum dan Hak Asasi Ministry of Law and Human Rights of the Republic
Pembiayaan kepada PT Mandiri Utama Finance” through FSA letter No. SR-3516 /NB.111/2015 Manusia Republik Indonesia dalam Surat of Indonesia in Decree Letter No. AHU-AH.01.03-
pada tanggal 25 Juni 2015 yang disampaikan dated 26 June 2015, regarding “Granting Financing Keputusan No. AHU-AH.01.03-0195073 Tahun 0195073 Year 2017 dated 27 November 2017
melalui surat OJK No. SR-3516/NB.111/2015 Company Business License to PT Mandiri Utama 2017 tanggal 27 November 2017 dimana Which approved the increase in capital placement
tanggal 26 Juni 2015 perihal “Pemberian Izin Finance”. menyetujui penambahan penempatan modal by Rp100,000, therefore increase the issued
Usaha Perusahaan Pembiayaan PT Mandiri sebesar Rp100.000, sehingga modal capital and paid-up capital of MUF become
Utama Finance”. ditempatkan dan modal disetor MUF secara amounted to Rp500,000.
penuh menjadi Rp500.000.
PT BANK MANDIRI (PERSERO) TBK 1320 41 132142 ANNUAL REPORT 2024
Page 383
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued) 1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
g. Entitas Anak (lanjutan) g. Subsidiaries (continued) g. Entitas Anak (lanjutan) g. Subsidiaries (continued)
PT Mandiri Utama Finance (lanjutan) PT Mandiri Utama Finance (continued) PT Mandiri Capital Indonesia (lanjutan) PT Mandiri Capital Indonesia (continued)
Pendirian perusahaan ditandai dengan The establishment of the Company was marked by
Selanjutnya, MUF mengurus izin Unit Usaha Furthermore, MUF processed the Sharia Business penandatanganan akta pendirian antara Bank the signing of the establishment deed between
Syariah (“UUS”) ke OJK-IKNB Syariah dan Unit (“UUS”) license to FSA-IKNB Sharia and has Mandiri dan PT Mandiri Sekuritas dimana Bank Bank Mandiri and PT Mandiri Sekuritas in which
telah memperoleh izin Unit Usaha Syariah obtained MUF Sharia Business Unit (“UUS”) Mandiri melakukan penyertaan modal sebesar the Bank invested capital amounted to Rp9,900,
(“UUS”) MUF melalui Surat Keputusan Dewan license through the Decree Letter of the Board of Rp9.900 yang mewakili 99% kepemilikan saham representing 99% share ownership in MCI and
Komisioner Otoritas Jasa Keuangan No. KEP- Commissioners of the Financial Services Authority dalam MCI dan PT Mandiri Sekuritas melakukan PT Mandiri Sekuritas injected capital amounted to
36/NB.223/2018 tentang “Pemberian Izin No. KEP-36/NB.223/2018 regarding “Granting the penyertaan modal sebesar Rp100 yang mewakili Rp100 which represents a 1% share ownership in
Pembukaan Unit Usaha Syariah Perusahaan License of Opening Sharia Business Unit of 1% kepemilikan saham dalam MCI, sehingga MCI, therefore the capital structure of MCI is
Pembiayaan kepada PT Mandiri Utama Finance” Financing Company to PT Mandiri Utama Finance” struktur permodalan MCI adalah sebesar amounted to Rp10,000.
pada tanggal 27 April 2018 yang disampaikan dated 27 April 2018 through FSA letter Rp10.000.
melalui surat OJK No. S-626/NB.223/2018 No. S-626/NB.223/2018 dated 15 May 2018
tanggal 15 Mei 2018 perihal “Penyampaian regarding to “Transmission of copy of License for Penyertaan modal Bank Mandiri dalam rangka Bank Mandiri's equity participation in the
Salinan Izin Pembukaan Unit Usaha Syariah Opening Sharia Business Unit of Financing pendirian MCI telah memperoleh persetujuan establishment of MCI was approved by the FSA as
Otoritas Jasa Keuangan sebagaimana tercantum stated in its letter No. S-48/PB.31/2015 regarding
Perusahaan Pembiayaan PT Mandiri Utama Company to PT Mandiri Utama Finance”. In 2021,
dalam surat Otoritas Jasa Keuangan the Application for Approval of Equity Participation
Finance”. Pada tahun 2021, MUF telah MUF has increased its equity allocation for the No. S-48/PB.31/2015 perihal Permohonan of PT Bank Mandiri (Persero) Tbk. for the
melakukan peningkatan alokasi ekuitas untuk Sharia Business Unit (“UUS”) operation from Persetujuan Penyertaan Modal PT Bank Mandiri Establishment of Venture Capital Company on
bisnis Unit Usaha Syariah (“UUS”) dari Rp50.000 Rp50,000 to Rp75,000. (Persero) Tbk. dalam Rangka Pendirian 11 June 2015.
menjadi Rp75.000. Perusahaan Modal Ventura pada tanggal 11 Juni
2015.
Sesuai dengan kebijakan mengenai Qanun Aceh, In accordance with the policy regarding Aceh
maka MUF pada tanggal 19 November 2021, Qanun, on 19 November 2021, MUF has closed Pada tanggal 26 Juni 2015, pendirian On 26 June 2015, the establishment of MCI was
telah melakukan penutupan Izin Pembiayaan the Conventional Financing License for the Banda MCI telah memperoleh pengesahan dari approved by the Minister of Law and Human
Konvensional untuk Kantor Cabang (“KC”) Banda Aceh Branch Office (“KC”), but still has Sharia Menteri Hukum dan Hak Asasi Rights through Letter of Legalization of
Aceh, namun tetap memiliki Izin Pembiayaan Financing License as the Banda Aceh Sharia Unit Manusia melalui Surat Pengesahan Pendirian Establishment No. AHU-2445684.AH.01.01. Year
Syariah sebagai Kantor Cabang Unit Syariah Branch Office (“KC-US”). MUF is domiciled at No. AHU-2445684.AH.01.01. Tahun 2015. MCI 2015. MCI obtained a license to carry out business
telah memperoleh izin untuk melaksanakan activities in the venture capital sector on 10
(“KC-US”) Banda Aceh. MUF berdomisili di Menara Mandiri 1, Jalan Jenderal Sudirman Kav.
kegiatan usaha di bidang modal ventura pada November 2015 through the Decree Letter of the
Menara Mandiri 1, Jalan Jenderal Sudirman Kav. 54-55, South Jakarta 12190. tanggal 10 November 2015 melalui Surat Board of Commissioners of the Financial Services
54-55, Jakarta Selatan 12190. Keputusan Dewan Komisioner Otoritas Jasa Authority No. KEP-113/D.05/2015, therefore MCI
Keuangan No. KEP-113/D.05/2015, sehingga may carry out full operational activities.
Pada tanggal 28 November 2024, Bank Mandiri On November 28, 2024, Bank Mandiri has signed MCI dapat melaksanakan kegiatan operasional
telah menandatangani dokumen Akta Jual Beli the Share Sale and Purchase Deed No. 44 secara penuh.
Saham No. 44 antara Bank Mandiri dengan PT between Bank Mandiri and PT Asco Investindo and
Asco Investindo dan Akta Jual Beli Saham No. 46 the Share Sale and Purchase Deed No. 46 MCI memiliki 99,99% dari total saham PT Mitra MCI owns 99.99% of the total shares of PT Mitra
antara Bank Mandiri dengan PT Tunas Ridean. between Bank Mandiri and PT Tunas Ridean. Transaksi Indonesia yang merupakan pengolah Transaksi Indonesia which is a third party
Sejak ditandatanganinya Akta tersebut, Bank Since the signing of the Deed, Bank Mandiri has pihak ketiga dan penyedia layanan pengakuisisi processor and acquirer service provider that
Mandiri memiliki sebesar 99,99% saham yang 99.99% of the shares from the previous 51%. yang menghadirkan proses dan jaringan end-to- provides end-to-end processes and networks for
sebelumnya 51%. end untuk solusi pembayaran di Indonesia. payment solutions in Indonesia, a Subsidiary of
Entitas Anak MCI yang didirikan tanggal MCI which was established on 13 January 2016
Jumlah 13 Januari 2016 dan bergerak di bidang jasa and engaged in business support services related
tercatat Selisih penunjang usaha terkait jasa keuangan, secara to financial services, specifically financial services
kepentingan transaksi khusus jasa keuangan dalam bidang in the field of payment by card.
nonpengendali dengan pihak pembayaran dengan menggunakan kartu.
Jumlah yang dialihkan/ nonpengendali/
imbalan yang Carrying Difference in Terakhir, pada tanggal 27 Desember 2022, MCI Lastly, on 27 December 2022, MCI had obtained
dialihkan/ amount of transactions telah memperoleh persetujuan perubahan approval for the amendment to the Articles of
The non-controlling with non- Anggaran Dasar terkait peningkatan modal dasar Association regarding the increase in authorised
consideration interest controlling dan modal ditempatkan dari Menteri Hukum dan and issued capital by the Minister of Law and
transferred transferred parties Hak Asasi Manusia dengan Surat Persetujuan Human Rights with Letter of Approval of the
Perubahan Anggaran Dasar No. AHU- Amendments to the Articles of Association No.
PT Mandiri Utama Finance 1.019.000 713.514 (305.486) PT Mandiri Utama Finance 0129677.AH.01.02. Tahun 2022 sebagaimana AHU-0129677.AH.01.02. Year 2022 as stated in
tertuang di dalam Akta No. 7 tanggal Deed No. 7 dated 26 December 2022 in which
PT Mandiri Capital Indonesia PT Mandiri Capital Indonesia 26 Desember 2022 dimana penyertaan saham investment in shares of Bank Mandiri amounted to
Bank Mandiri menjadi sebesar Rp3.358.400 yang Rp3,358,400 representing 99.99% share
Pada tanggal 23 Juni 2015, Bank Mandiri On 23 June 2015, Bank Mandiri and PT Mandiri mewakili 99,99% kepemilikan saham dalam MCI ownership in MCI and PT Mandiri Sekuritas
bersama PT Mandiri Sekuritas telah mendirikan Sekuritas have established new subsidiary dan PT Mandiri Sekuritas menjadi sebesar amounted to Rp100 representing 0.01% share
Entitas Anak baru yang bergerak di bidang modal engaged in venture capital under the name of Rp100 yang mewakili 0,01% kepemilikan saham ownership in MCI, therefore MCI's capital structure
dalam MCI, sehingga struktur permodalan MCI is Rp3,358,500. MCI is located at Menara Mandiri
ventura dengan nama PT Mandiri Capital PT Mandiri Capital Indonesia ("MCI").
adalah sebesar Rp3.358.500. MCI berlokasi di 2, 14th floor, Jalan Jenderal Sudirman Kav. 54-55,
Indonesia (“MCI”). Menara Mandiri 2, Lantai 14, Jalan Jenderal South Jakarta 12190.
Sudirman Kav. 54-55, Jakarta Selatan 12190.
PT BANK MANDIRI (PERSERO) TBK 1322 43 132344 ANNUAL REPORT 2024
Page 384
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued) 1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
h. Struktur dan manajemen (lanjutan) h. Structure and management (continued)
h. Struktur dan manajemen h. Structure and management
Untuk mendukung pencapaian aspirasi Bank To support Bank Mandiri in achieving its aspiration
Kantor pusat Bank Mandiri berkedudukan di Bank Mandiri’s head office is located at Jalan Mandiri, yaitu menjadi partner finansial pilihan to be the primary customers' financial partner,
Jalan Jenderal Gatot Subroto Kavling 36-38 Jenderal Gatot Subroto Kavling 36-38, South utama nasabah, Bank Mandiri mengelompokkan Bank Mandiri divided its organisation structure into
Jakarta Selatan, Indonesia. Pada tanggal Jakarta, Indonesia. As of 31 December 2024 and unit-unit kerja di struktur organisasinya menjadi 3 strategic business units (“SBU”) to three major
31 Desember 2024 dan 2023, struktur dan 2023, Bank Mandiri’s structure and number of Bank kelompok, yaitu: (lanjutan) groups, which are: (continued)
jumlah kantor dalam dan luar negeri Bank Mandiri's domestic and foreign offices are as
3. Bisnis & Jaringan yang berfungsi sebagai 3. Business & Distribution are responsible as
Mandiri adalah sebagai berikut: follows: unit yang melakukan penjualan produk dan unit that sell products and services to all
jasa kepada seluruh segmen nasabah Bank segments of Bank’s customers, consisting of
2024 2023 Mandiri, terdiri dari 12 Kantor Wilayah yang 12 Regional Offices that are spread out
tersebar di seluruh wilayah Indonesia dan across Indonesia and wealth management.
Kantor wilayah dalam negeri 12 12 Domestic regional offices wealth management.
Kantor cabang dalam negeri: Domestic branches: Bank Mandiri telah melakukan perubahan Bank Mandiri has made changes to the
Kantor Cabang 139 139 Branch Offices struktur organisasi yang berlaku efektif tanggal organisational structure which effective on 24 June
Kantor Cabang Pembantu 2.053 2.104 Sub-Branch Offices 24 Juni 2024 dan/atau setelah dilakukannya 2024 and/or after the handover of positions as
Serah Terima Jabatan sebagaimana tertuang stated in the Board of Directors' Decision
Total kantor cabang dalam negeri 2.192 2.243 Total domestic branches dalam Keputusan Direksi No. KEP.DIR/051/2024 No. KEP.DIR/051/2024 dated 17 July 2024
tanggal 17 Juli 2024 tentang Struktur Organisasi. regarding Organisational Structure. Changes in the
Perubahan struktur organisasi Bank Mandiri organisational structure of Bank Mandiri by
Kantor cabang luar negeri 7 6 Overseas branches tersebut dengan menata ulang organisasi untuk rearranging the organisation to meet the needs and
memenuhi kebutuhan dan perkembangan Bank. development of the Bank.
Pada tanggal 31 Desember 2024, Bank Mandiri As of 31 December 2024, Bank Mandiri has 7 Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the members
memiliki 7 kantor Luar Negeri yang tersebar luas Overseas branches located in Singapore, susunan Dewan Komisaris Bank Mandiri adalah of Bank Mandiri’s Board of Commissioners are as
di seluruh dunia, meliputi Singapura, Hongkong, Hongkong, Shanghai, Cayman Islands, Dili, sebagai berikut: follows:
Shanghai, Cayman Islands, Dili, London, dan London, and Malaysia. 2024 2023
Malaysia.
Dewan Komisaris Board of Commissioners
Untuk mendukung pencapaian aspirasi Bank To support Bank Mandiri in achieving its aspiration Komisaris Utama/ President/Independent
Mandiri, yaitu menjadi partner finansial pilihan to be the primary customers' financial partner, Independen : Muhamad Chatib Basri Muhamad Chatib Basri Commissioner
Wakil Komisaris Deputy President/
utama nasabah, Bank Mandiri mengelompokkan Bank Mandiri divided its organisation structure into Utama/Independen : Zainudin Amali Andrinof A. Chaniago Independent Commissioner
unit-unit kerja di struktur organisasinya menjadi 3 strategic business units (“SBU”) to three major Komisaris Independen : Loeke Larasati A. Loeke Larasati A. Independent Commissioner
kelompok, yaitu: groups, which are: Komisaris Independen : Muliadi Rahardja Muliadi Rahardja Independent Commissioner
Komisaris Independen : Heru Kristiyana Heru Kristiyana Independent Commissioner
Komisaris Independen :- Zainudin Amali Independent Commissioner
1. Business Units, berfungsi sebagai motor 1. Business Units, are responsible as the Bank’s Komisaris : Rionald Silaban Rionald Silaban Commissioner
utama pengembangan bisnis Bank atau main business development or operational Komisaris : Faried Utomo Arif Budimanta Commissioner
unit yang menjadi segmen operasional segment unit (operating segment), consists of Komisaris : Arif Budimanta Faried Utomo Commissioner
(Segmen Operasi), yang terdiri dari dua two main segments, which are Wholesale Komisaris : Muhammad Yusuf Ateh Nawal Nely Commissioner
segmen utama yaitu segmen Wholesale Banking segment which consists of Corporate Komisaris : Tedi Bharata Muhammad Yusuf Ateh Commissioner
Banking yang terdiri dari Corporate Banking, Commercial Banking, Government
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the members
Banking, Commercial Banking, Hubungan Institutional, Treasury & International Banking susunan Direksi Bank Mandiri adalah sebagai of Bank Mandiri's Board of Directors are as
Kelembagaan, Treasury & International and Retail Banking segment which consists of berikut: follows:
Banking dan segmen Retail Banking terdiri Credit Cards, Consumer Loan, Micro Personal
dari Credit Cards, Consumer Loans, Micro Loan, Small & Medium Enterprise Banking 2024
Personal Loan, Small & Medium Enterprise and Micro Development & Agent Banking.
Banking dan Micro Development & Agent Direksi Board of Directors
Banking. Direktur Utama : Darmawan Junaidi President Director
Wakil Direktur Utama : Alexandra Askandar Deputy of President Director
Direktur Kepatuhan dan Director of Compliance and
2. Support Functions, berfungsi sebagai 2. Support Functions, are responsible as SDM : Agus Dwi Handaya Human Resources
supporting unit yang mendukung supporting units that provide overall support to Direktur Corporate Banking : Riduan Director of Corporate Banking
operasional Bank secara keseluruhan yang Bank’s operations consisting of Special Asset Direktur Jaringan dan Retail Banking : Aquarius Rudianto Director of Network and Retail Banking
terdiri dari Special Asset Management, Management, Risk Management which Direktur Operation : Toni E. B. Subari Director of Operation
Manajemen Risiko yang membawahi supervises Wholesale Risk and Retail Risk, Direktur Hubungan Kelembagaan : Rohan Hafas Director of Institutional Relationship
Wholesale Risk dan Retail Risk, Teknologi Information Technology & Operation that Direktur Keuangan dan Strategi : Sigit Prastowo Director of Finance and Strategy
Direktur Information Technology : Timothy Utama Director of Information Technology
Informasi & Operasi yang membawahi supervises Operation, Compliance and Direktur Treasury dan Director of Treasury and
Operation, Kepatuhan dan SDM, Keuangan Human Resources, Strategic and Finance, International Banking : Eka Fitria International Banking
dan Strategi, Internal Audit, Corporate Internal Audit, Corporate Transformation and Direktur Manajemen Risiko : Danis Subyantoro Director of Risk Management
Transformation dan Business Business Transformation. Direktur Commercial Banking : Totok Priyambodo Director of Commercial Banking
Transformation.
PT BANK MANDIRI (PERSERO) TBK 1324 45 132546 ANNUAL REPORT 2024
Page 385
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued) 1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
h. Struktur dan manajemen (lanjutan) h. Structure and management (continued) h. Struktur dan manajemen (lanjutan) h. Structure and management (continued)
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the members
susunan Direksi Bank Mandiri adalah sebagai of Bank Mandiri's Board of Directors are as Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, Bank Mandiri’s
berikut: (lanjutan) follows: (continued) Komite Tata Kelola Terintegrasi Bank Mandiri Integrated Governance Committee are as follows:
terdiri dari:
2023
2024 2023
Direksi Board of Directors
Direktur Utama : Darmawan Junaidi President Director
Wakil Direktur Utama : Alexandra Askandar Deputy of President Director Ketua merangkap anggota : Muhamad Chatib Basri Muhamad Chatib Basri Chairman and member
Direktur Manajemen Risiko : Ahmad Siddik Badruddin Director of Risk Management Anggota : Zainudin Amali Andrinof A. Chaniago Member
Direktur Kepatuhan dan Director of Compliance and Anggota : Loeke Larasati A. Loeke Larasati A. Member
SDM : Agus Dwi Handaya Human Resources Anggota : Muliadi Rahardja Faried Utomo Member
Direktur Commercial Banking : Riduan Director of Commercial Banking Anggota : Heru Kristiyana Muhammad Yusuf Ateh Member
Direktur Jaringan dan Retail Banking : Aquarius Rudianto Director of Network and Retail Banking Anggota : - Zainudin Amali Member
Direktur Operation : Toni E. B. Subari Director of Operation Anggota : Taufik Hidayat Chrisna Pranoto Member
Direktur Corporate Banking : Susana Indah K. Indriati Director of Corporate Banking Anggota : Rasyid Darajat Rasyid Darajat Member
Direktur Hubungan Kelembagaan : Rohan Hafas Director of Institutional Relations Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Direktur Keuangan dan Strategi : Sigit Prastowo Director of Finance and Strategy Independen Bank Mantap*)/ Independen Bank Mantap*)/
Direktur Information Technology : Timothy Utama Director of Information Technology Representative of Representative of
Direktur Treasury dan Director of Treasury and
Independent Commissioner Independent Commissioner
International Banking : Eka Fitria International Banking
Bank Mantap*) Bank Mantap*)
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the members
Independen Mansek*)/ Independen Mansek*)/
Komite Audit Bank Mandiri terdiri dari: of Bank Mandiri’s Audit Committee are as follows:
Representative of Representative of
2024 2023 Independent Independent
Commissioner Mansek*) Commissioner Mansek*)
Ketua merangkap anggota : Heru Kristiyana Heru Kristiyana Chairman and member Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Anggota : Muhamad Chatib Basri Muhamad Chatib Basri Member Independen AMFS*)/ Independen AMFS*)/
Anggota : Zainudin Amali Andrinof A. Chaniago Member Representative of Representative of
Anggota : Loeke Larasati A. Loeke Larasati A. Member Independent Independent
Anggota : Muliadi Rahardja Muliadi Rahardja Member
Commissioner AMFS*) Commissioner AMFS*)
Anggota : Rasyid Darajat Rasyid Darajat Member
Anggota : Rubi Pertama Rubi Pertama Member Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Independen MTF*)/ Independen MTF*)/
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, Bank Mandiri’s Representative of Representative of
Komite Remunerasi dan Nominasi Bank Mandiri Remuneration and Nomination Committee are as Independent Independent
terdiri dari: follows: Commissioner MTF*) Commissioner MTF*)
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
2024 2023 Independen MUF*)/ Independen MUF*)/
Representative of Representative of
Independent Independent
Ketua merangkap anggota : Muhamad Chatib Basri Muhamad Chatib Basri Chairman and member Commissioner MU**) Commissioner MUF*)
Anggota : Muliadi Rahardja Andrinof A. Chaniago Member
Anggota : Perwakilan Komisaris Perwakilan Komisaris Member
Anggota : Rionald Silaban Muliadi Rahardja Member
Anggota : Arif Budimanta Rionald Silaban Member Independen MCI*)/ Independen MCI*)/
Anggota : Faried Utomo Arif Budimanta Member Representative of Representative of
Anggota : Muhammad Yusuf Ateh - Member Independent Independent
Anggota : Tedi Bharata - Member Commissioner MCI*) Commissioner MCI*)
Sekretaris (ex-officio) Secretary (ex-officio) Anggota : - Perwakilan Komisaris Member
merangkap anggota : SEVP/Group Head SEVP/Group Head concurrently a member Independen Inhealth*)/
Human Capital Human Capital Representative of
Independent
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, Bank Mandiri’s
Commissioner Inhealth*)
Komite Pemantau Risiko Bank Mandiri terdiri Risk Oversight Committee are as follows:
dari: Anggota : Perwakilan Komisaris BSI*)/ Perwakilan Komisaris BSI*)/ Member
Representative of Representative of
2024 2023 Independent Independent
Commissioner BSI*) Commissioner BSI*)
Ketua merangkap anggota : Muliadi Rahardja Andrinof A. Chaniago Chairman and member Anggota : Dewan Pengawas Syariah Dewan Pengawas Syariah Member
Anggota : Loeke Larasati A. Loeke Larasati A. Member dari Entitas Anak*)/ dari Entitas Anak*)/
Anggota : Arif Budimanta Nawal Nely Member Sharia Supervisory Sharia Supervisory
Anggota : Heru Kristiyana Arif Budimanta Member Board from Subsidiary*) Board from Subsidiary*)
Anggota : Tedi Bharata Heru Kristiyana Member
Anggota : Taufik Hidayat Chrisna Pranoto Member *)
Menyesuaikan dengan Pejabat dari Entitas Anak terkait. *) Adjusted to the Officers of the relevant Subsidiaries.
Anggota : Caroline Halim Caroline Halim Member
PT BANK MANDIRI (PERSERO) TBK 1326 47 132748 ANNUAL REPORT 2024
Page 386
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued) 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
h. Struktur dan manajemen (lanjutan) h. Structure and management (continued)
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the consolidated
Cakupan manajemen dan karyawan kunci antara Management and key personnel includes the
konsolidasian (lanjutan) financial statements (continued)
lain mencakup Dewan Komisaris, Direksi, Komite Board of Commissioners, Board of Directors, Audit
Audit dan Komite Pemantau Risiko, Dewan Committee and Risk Oversight Committee, Sharia
Pengawas Syariah serta Senior Executive Vice Supervisory Board as well as Senior Executive Laporan arus kas konsolidasian disusun dengan Consolidated statements of cash flows are
President, Senior Vice President, Area Head, Vice President, Senior Vice President, Area Head, menggunakan metode langsung dengan prepared using the direct method by classifying
Kepala Kantor Cabang KC dan Kepala Kantor KC Branch Manager and Overseas Branch mengelompokkan arus kas dalam aktivitas- cash flows in operating, investing and financing
Cabang Luar Negeri. Manager. aktivitas operasional, investasi dan pendanaan. activities.
Pada tanggal 31 Desember 2024 Ketua Internal As of 31 December 2024, the Head of Bank Pos-pos dalam penghasilan komprehensif lainnya Items within other comprehensive income are
Audit Bank Mandiri adalah Adi Pranantias dan Mandiri's Internal Audit is Adi Pranantias and as of disajikan terpisah antara akun-akun yang akan classified separately, between accounts which will
pada tanggal 31 Desember 2023, Ketua Internal 31 December 2023, the Head of Bank Mandiri's direklasifikasikan ke laba rugi dan akun-akun be reclassified to profit or loss and will not be
Audit Bank Mandiri adalah Danis Subyantoro. Internal Audit is Danis Subyantoro. yang tidak akan direklasifikasikan ke laba rugi. reclassified to profit or loss.
Pada tanggal 31 Desember 2024 dan 2023 As of 31 December 2024 and 2023 Bank Mandiri's Laporan keuangan Entitas Anak yang bergerak The financial statement of a Subsidiary engaged in
Sekretaris Perusahaan Bank Mandiri adalah Corporate Secretary was Teuku Ali Usman. dalam bidang perbankan syariah disusun sharia banking have been prepared based on with
Teuku Ali Usman. berdasarkan PSAK 401 (Revisi 2019) tentang the Statement of Financial Accounting Standards
“Penyajian Laporan Keuangan Syariah”, PSAK (SFAS) No. 401 (Revised 2016), “Presentation of
Jumlah karyawan Bank Mandiri pada tanggal The number of Bank Mandiri employees as of 402 (Revisi 2019) tentang “Akuntansi Financial Statements for Sharia Banking”, SFAS
31 Desember 2024 sebanyak 38.898 orang 31 December 2024 was 38,898 persons Murabahah”, PSAK 404 (Revisi 2016) tentang No. 402 (Revised 2019) “Accounting for
(2023: sebanyak 38.965 orang) (tidak diaudit). (2023: 38,965 persons) (unaudited). “Akuntansi Istishna”, PSAK 405 tentang Murabahah”, SFAS No. 404 (Revised 2016)
“Akuntansi Mudharabah”, PSAK 406 tentang “Accounting for Istishna”, SFAS No. 405
“Akuntansi Musyarakah”, PSAK 407 (Revisi ”Accounting for Mudharabah”, SFAS No. 406
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2021) tentang “Akuntansi Ijarah”, PSAK 410 “Accounting for Musyarakah”, SFAS No. 407
(Revisi 2015) tentang “Akuntansi Sukuk”, PSAK (Revised 2021) “Accounting for Ijarah”, SFAS
Laporan keuangan konsolidasian Bank dan The consolidated financial statements of Bank and 411 tentang “Akuntansi Wa’d”, PSAK 412 Revisi No. 410 (Revised 2015) “Accounting for Sukuk”,
Entitas Anak (“Grup”) ini diselesaikan dan its Subsidiaries (“Group”) were completed and (2021) tentang “Akuntansi Wakaf” dan PSAK lain SFAS No. 411 “Accounting for Wa’d”, SFAS
disetujui untuk diterbitkan oleh Direksi pada tanggal authorised for issuance by the Board of Directors on selama tidak bertentangan dengan prinsip No. 412 (Revised 2021) "Accounting for Wakaf"
5 Februari 2025. 5 February 2025. syariah dan Pedoman Akuntansi Perbankan and other prevailing Statement of Financial
Syariah Indonesia (PAPSI) (Revisi 2013). Accounting Standards, as long as it does not
contradict with Sharia principle on Accounting
Laporan keuangan konsolidasian disusun dan The consolidated financial statements have been
Guidelines for Indonesian Sharia Banking (PAPSI)
disajikan sesuai dengan Standar Akuntansi Keuangan prepared and presented in accordance with the
(Revised 2013).
di Indonesia yang mencakup Pernyataan dan Indonesian Financial Accounting Standards which
Interpretasi yang dikeluarkan oleh Dewan Standar comprised of the Statements and Interpretations issued
Penyusunan laporan keuangan sesuai dengan The preparation of financial statements in
Akuntansi Keuangan Ikatan Akuntan Indonesia dan by the Board of Financial Accounting Standards of the
Standar Akuntansi Keuangan di Indonesia accordance with Indonesian Financial Accounting
Dewan Standar Akuntansi Syariah Ikatan Akuntan Indonesian Institute of Accountants and Board of
mengharuskan penggunaan estimasi dan asumsi. Standards that requires the use of estimates and
Indonesia serta peraturan regulator pasar modal yaitu Sharia Accounting Standards of the Indonesian Institute
Hal tersebut juga mengharuskan manajemen assumptions. It also requires management to make
Peraturan No. VIII.G.7 tentang Penyajian dan of Accountants and capital market regulation
untuk membuat pertimbangan dalam proses judgements in the process of applying the
Pengungkapan Laporan Keuangan Emiten atau No. VIII.G.7 regarding Financial Statements
penerapan kebijakan akuntansi Grup. Area yang accounting policies of the Group. The area that is
Perusahaan Publik. Presentation and Disclosure for Issuer or Public
kompleks atau memerlukan tingkat pertimbangan complex or requires a higher level of consideration
Companies.
yang lebih tinggi atau area di mana asumsi dan or areas where assumptions and estimates could
estimasi dapat berdampak signifikan terhadap have a significant impact on the consolidated
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the consolidated
laporan keuangan konsolidasian diungkapkan di financial statements is disclosed in Note 3.
konsolidasian financial statements
Catatan 3.
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
Seluruh angka dalam laporan keuangan All figures in the consolidated financial statements,
dalam penyusunan laporan keuangan preparing the consolidated financial statement of
konsolidasian ini, dibulatkan dan disajikan dalam are rounded and presented in millions Rupiah
konsolidasian Bank dan Entitas Anak adalah the Bank and Subsidiaries are set out below.
jutaan Rupiah (“Rp”), kecuali dinyatakan lain. (“Rp”), unless otherwise stated.
seperti dijabarkan di bawah ini.
Laporan keuangan konsolidasian disusun The consolidated financial statements have been b. Perubahan kebijakan akuntansi b. Changes in accounting policies
berdasarkan harga perolehan, kecuali untuk aset prepared under the historical cost, except for
keuangan yang diklasifikasikan dalam kelompok financial assets classified as fair value through Kecuali dinyatakan di bawah ini, kebijakan Unless stated below, the accounting policies for
nilai wajar melalui penghasilan komprehensif lain, other comprehensive income, financial assets and akuntansi pada dan untuk tahun yang berakhir the year ended 31 December 2024 have been
aset dan liabilitas keuangan yang diukur pada liabilities measured at fair value through profit or pada tanggal 31 Desember 2024 telah diterapkan applied consistently with the Group consolidated
secara konsisten dengan laporan keuangan financial statements for the year ended
nilai wajar melalui laba rugi dan seluruh loss and all derivative instruments which have
konsolidasian Grup untuk tahun yang berakhir 31 December 2023 which are in accordance with
instrumen derivatif yang diukur berdasarkan nilai been measured at fair value. The consolidated
tanggal 31 Desember 2023 yang telah sesuai Indonesian Financial Accounting Standards.
wajar. Laporan keuangan konsolidasian disusun financial statement is prepared under the accrual
dengan Standar Akuntansi Keuangan di
berdasarkan akuntansi berbasis akrual, kecuali basis of accounting, except for the consolidated
Indonesia.
laporan arus kas konsolidasian. statements of cash flows.
PT BANK MANDIRI (PERSERO) TBK 1328 49 132950 ANNUAL REPORT 2024
Page 387
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
b. Perubahan kebijakan akuntansi (lanjutan) b. Changes in accounting policies (continued) c. Instrumen keuangan c. Financial instruments
Pada tanggal 1 Januari 2024, terdapat standar On 1 January 2024, there are new and revised or A. Aset keuangan A. Financial assets
baru dan penyesuaian atau amendemen amendment towards several standards that are
terhadap beberapa standar yang masih berlaku relevant to the Group operation which is effective Grup mengklasifikasikan aset keuangannya The Group classified its financial assets in the
yang relevan dengan operasi Grup yang berlaku for application from that date as follows: dalam kategori (a) aset keuangan yang following categories (a) financial assets
efektif sejak tanggal tersebut yaitu sebagai diukur pada nilai wajar melalui laba rugi, (b) measured at fair value through profit or loss,
berikut: aset keuangan yang diukur pada nilai wajar (b) financial assets measured at fair value
melalui penghasilan komprehensif lain dan through other comprehensive income, and (c)
Ͳ Kerangka Standar Pelaporan Keuangan Ͳ Indonesia Financial Reporting Standard (c) aset keuangan yang diukur pada biaya financial assets measured at amortised cost.
Indonesia (“KSPKI”) dan perubahan nomor Framework (“KSPKI”) and amendement to perolehan diamortisasi.
PSAK dan ISAK dalam Standar Akuntansi SFAS and IFAS number. KSPKI regulate the
Keuangan Indonesia (sebelumnya Standar SFAS pillars, criteria and shifting between Grup memiliki instrumen keuangan utang The Group has debt financial instruments and
Akuntansi Keuangan). KSPKI mengatur pilar pillars that apply in Indonesia, while dan instrumen keuangan ekuitas. Grup equity financial instruments. The Group further
SAK yang berlaku di Indonesia, kriteria, dan amendement to SFAS and IFAS number selanjutnya mengukur semua investasi measures all equity investments at fair value.
perpindahan antar pilar SAK, sedangkan determine the number for SFAS and IFAS ekuitas pada nilai wajar. Saat pengakuan On initial recognition, the Group may make an
perubahan nomor mengatur ketentuan which refering to IFRS Accounting Standards, awal, Grup dapat membuat pilihan yang tak irrevocable choice to subsequent changes in
penomoran PSAK dan ISAK yang mengacu local accounting standards, and sharia terbatalkan untuk menyajikan perubahan the fair value of investments in equity
pada IFRS Accounting Standards, lokal, dan accounting standards. selanjutnya pada nilai wajar investasi dalam instruments in other comprehensive income.
syariah. instrumen ekuitas dalam penghasilan
komprehensif lain.
Ͳ Amendemen PSAK 201 tentang “Penyajian Ͳ Amendments to SFAS No. 201 on
Laporan Keuangan” terkait “Liabilitas Jangka “Presentation of Financial Statements” Grup menggunakan 2 (dua) dasar untuk The Group used 2 (two) methods to classify its
Panjang dengan Kovenan”. Penerapan regarding “Non-Current Liabilites with mengklasifikasikan aset keuangan yaitu financial assets, which based on the Group’s
amendemen tersebut sesuai dengan Covenant”. The implementation in accordance model bisnis Grup dalam mengelola aset business model in managing the financial
perubahan tanggal berlaku efektifnya with the amended effective date of SFAS No. keuangan dan karakteristik arus kas asset, and the contractual cash flow of the
Amendemen PSAK 201 tentang “Penyajian 201 Amendments on “Presentation of kontraktual pembayaran pokok dan bunga financial assets Solely Payment of Principal
Laporan Keuangan” terkait “Klasifikasi Financial Statements” for “Classification of (Solely Payment of Principal and Interest and interest (“SPPI”).
Liabilitas sebagai Jangka Pendek atau Liabilites as Current or Non-current” from (“SPPI”)) dari aset keuangan.
Jangka Panjang” yang sebelumnya berlaku effective on 1 January 2023 to 1 January
efektif sejak 1 Januari 2023 menjadi 2024. This amendment determine the Pengujian SPPI SPPI test
1 Januari 2024. Amendemen tersebut requirements to classify liabilities as current
menentukan persyaratan untuk liabilities or non current liabilities. Sebagai langkah pertama dari proses As a first step of its classification process, the
mengklasifikasikan kewajiban sebagai lancar klasifikasi, Grup menilai persyaratan Group assesses the contractual terms of
atau tidak lancar. kontraktual keuangan untuk mengidentifikasi financial to identify whether they meet the
apakah mereka memenuhi pengujian SPPI. SPPI test.
Ͳ Amendemen PSAK 116 tentang “Sewa” Ͳ Amendments to SFAS No. 116 on “Lease” for
terkait Liabilitas Sewa dalam Jual dan Sewa- Lease Liability in a Sale and Leaseback. This Pokok pinjaman untuk tujuan pengujian ini Principal, for the purpose of this test is defined
Balik. Amendemen tersebut mengadopsi amendment adopts all the regulations in didefinisikan sebagai nilai wajar dari aset as the fair value of the financial asset at initial
seluruh pengaturan dalam Amendemen IFRS 16 Amendment on “Lease” regarding keuangan pada pengakuan awal dan dapat recognition and may change over the life of
IFRS 16 tentang “Lease” terkait “Lease “Lease Liability in a Sale and Leaseback”. berubah selama umur aset keuangan the financial asset (for example, if there are
Liability in a Sale and Leaseback”. (misalnya, jika ada pembayaran pokok atau repayments of principal or amortisation of the
amortisasi premi/diskon). premium/discount).
Ͳ Amendemen PSAK 207 dan PSAK 107 Ͳ Amendments to SFAS No. 207 and SFAS No.
tentang pengaturan pembiayaan pemasok. 107 on “Supplier Financing And Revenue Elemen bunga yang paling signifikan dalam The most significant element of interest within
Amendemen PSAK 207 dan PSAK 107 Recognition”. Amendments to SFAS No. 207 perjanjian kredit biasanya adalah a credit contract are typically the consideration
merujuk pada seluruh pengaturan dalam and SFAS No. 107 refer to all arrangements in pertimbangan atas nilai waktu dari uang dan for the time value of money and credit risk. To
amandemen ke IAS 7 dan IFRS 7 tentang the amendments to IAS 7 and IFRS 7 risiko kredit. Untuk membuat penilaian SPPI, perform the SPPI assessment, the Group
“Supplier Finance Arrengements”. regarding "Supplier Finance Arrangements." Grup menerapkan pertimbangan dan applies judgement and considers relevant
memperhatikan faktor-faktor yang relevan factors such as the currency in which the
Dampak atas penerapan standar baru dan The impact of the implementation of the new
seperti mata uang dimana aset keuangan financial asset is denominated, and the period
penyesuaian atau amendemen tersebut di atas standards and the adjustments/amendments
didenominasikan dan periode pada saat for which the interest rate is set.
tidak material terhadap laporan keuangan mentioned above are not material to the Group’s
suku bunga ditetapkan.
konsolidasian Grup. consolidated financial statements.
PT BANK MANDIRI (PERSERO) TBK 1330 51 133152 ANNUAL REPORT 2024
Page 388
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION (lanjutan) (continued)
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
A. Aset keuangan (lanjutan) A. Financial assets (continued)
A. Aset keuangan (lanjutan) A. Financial assets (continued)
Penilaian model bisnis (lanjutan) Business model assessment (continued)
Penilaian model bisnis Business model assessment
(a) Aset keuangan yang diukur pada nilai (a) Financial assets measured at fair value
Grup menentukan model bisnisnya The Group determines its business model at wajar melalui laba rugi (lanjutan) through profit or loss (continued)
berdasarkan tingkat yang paling the level that best reflects how the group Klasifikasi ini ditujukan untuk instrumen This classification is intended for held for
mencerminkan bagaimana Grup mengelola manages a group of financial assets to keuangan yang dimiliki untuk trading financial instruments or at the time
kelompok atas aset keuangannya untuk achieve its business objective. diperdagangkan atau pada saat of initial recognition has been determined
mencapai tujuan bisnisnya. pengakuan awal telah ditetapkan oleh by the Group to be measured at fair value
Grup untuk diukur pada nilai wajar through profit or loss.
Model bisnis Grup tidak dinilai berdasarkan The Group’s business model is not assessed melalui laba rugi.
masing-masing instrumennya, tetapi pada by each instrument, but at a higher level of
tingkat portofolio secara agregat yang lebih aggregated portfolios and is based on Aset keuangan dikategorikan sebagai A financial asset is classified as held for
tinggi dan didasarkan pada faktor-faktor observable factors such as: dimiliki untuk diperdagangkan jika trading, if it has been acquired or held
yang dapat diamati seperti: diperoleh atau dimiliki terutama untuk principally for the purpose of selling or
tujuan dijual atau dibeli kembali dalam buying in the near term or on initial
Ͳ Bagaimana kinerja model bisnis dan Ͳ How the performance of the business waktu dekat atau jika merupakan bagian recognition it is part of a portfolio of
aset keuangan yang dimiliki dalam model and the financial assets held within dari portofolio instrumen keuangan identified financial instruments that the
tertentu yang dikelola bersama dan entity manages together and has a recent
model bisnis tersebut dievaluasi dan that business model are evaluated and
terdapat bukti mengenai pola ambil actual pattern of short-term profit-taking.
dilaporkan kepada personel manajemen reported to the entity’s key management untung dalam jangka pendek yang
kunci; personnel; terkini.
Ͳ Risiko yang mempengaruhi kinerja Ͳ The risks that affect the performance of
model bisnis (dan aset keuangan yang the business model (and the financial Untuk entitas anak asuransi, aset Financial assets for subsidiary in
dimiliki dalam model bisnis tersebut) dan assets held within that business model) keuangan dikategorikan sebagai aset insurance industry classified at fair value
khususnya, bagaimana cara risiko and, in particular the way those risks are keuangan diukur pada nilai wajar through profit or loss if the financial assets
tersebut dikelola; managed; melalui laba rugi, jika dimiliki untuk are held to cover its insurance liabilities
Ͳ Bagaimana manajer bisnis Ͳ How business managers are mencadangkan liabilitas asuransi which measure at fair value of the
dikompensasi (misalnya, apakah compensated (for example, whether the yang diukur pada nilai wajar dari aset underlying assets. Financial instruments
kompensasi didasarkan pada nilai wajar compensation is based on the fair value terkait. Instrumen keuangan yang classified into this category are
dari aset yang dikelola atau pada arus of the assets managed or on the dikelompokkan ke dalam kategori ini recognised at fair value on initial
kas kontraktual yang tertagih); contractual cash flows collected); diakui pada nilai wajarnya pada saat recognition, transaction costs are
Ͳ Frekuensi, nilai dan waktu penjualan Ͳ The expected frequency, value, and pengakuan awal. Biaya transaksi diakui recognised directly in the consolidated
yang diharapkan, juga merupakan timing of sales are also important aspects secara langsung ke dalam laporan laba statements of profit or loss and other
aspek penting dari penilaian Grup. of the Group’s assessment. rugi dan penghasilan komprehensif lain comprehensive income.
konsolidasian.
Penilaian model bisnis didasarkan pada The business model assessment is based on Keuntungan dan kerugian yang timbul Gains and losses arising from changes in
skenario yang diharapkan secara wajar reasonably expected scenarios without taking dari perubahan nilai wajar, penjualan fair value, sale of financial instruments
tanpa mempertimbangkan skenario “worst “worst case” or “stress case” scenarios into instrumen keuangan dan pendapatan and interest income on financial
case” atau “stress case”. Jika arus kas account. If cash flows after initial recognition bunga dari instrumen keuangan instruments measured at fair value
setelah pengakuan awal direalisasikan are realised in a way that is different from the dalam kelompok nilai wajar melalui through profit or loss are recognised in
dengan cara yang berbeda dari yang awal Group’s initial expectations, the Group does laba rugi dicatat di akun pendapatan the consolidated statements of profit or
diharapkan, Grup tidak mengubah klasifikasi not change the classification of the remaining dari kelompok nilai wajar melalui loss and other comprehensive income
aset keuangan dimiliki yang tersisa dalam financial assets held in that business model, laba rugi - neto pada laporan laba rugi recorded as income from fair value
model bisnis tersebut, tetapi memasukkan but incorporates such information when dan penghasilan komprehensif lain through profit or loss classification - net.
informasi tersebut dalam melakukan assessing newly originated or newly konsolidasian.
penilaian atas aset keuangan yang baru atau purchased financial assets going forward.
yang baru dibeli selanjutnya. (b) Aset keuangan yang diukur pada nilai (b) Financial assets measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income
lain
(a) Aset keuangan yang diukur pada nilai (a) Financial assets measured at fair value
wajar melalui laba rugi through profit or loss Aset keuangan dikelola dalam model Financial assets are managed in a
bisnis yang tujuannya akan terpenuhi business model which objectives will be
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair dengan mendapatkan arus kas fulfilled by obtaining contractual cash
melalui laba rugi kecuali tes model value through profit or loss unless the kontraktual dan menjual aset keuangan flows and selling financial assets and
bisnis dan tes arus kas kontraktual business model test and the contractual dan persyaratan kontraktual dari aset contractual requirements of financial
menunjukkan bahwa aset keuangan cash flow test show that financial assets keuangan yang pada tanggal tertentu assets which on a certain date received
masuk ke dalam klasifikasian diukur entering into classifications are measured memperoleh arus kas yang semata dari cash flow solely from payment of principal
pada biaya perolehan diamortisasi atau at amortised cost or fair value through pembayaran pokok dan bunga (solely and interest of the amount owed.
nilai wajar melalui penghasilan other comprehensive income. payments of principal and interest) dari
komprehensif lain. jumlah pokok terutang.
54
PT BANK MANDIRI (PERSERO) TBK 1332 53 1333 ANNUAL REPORT 2024
Page 389
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
A. Aset keuangan (lanjutan) A. Financial assets (continued)
A. Aset keuangan (lanjutan) A. Financial assets (continued)
Penilaian model bisnis (lanjutan) Business model assessment (continued)
(b) Aset keuangan yang diukur pada nilai (b) Financial assets measured at fair value Penilaian model bisnis (lanjutan) Business model assessment (continued)
wajar melalui penghasilan komprehensif through other comprehensive income
lain (lanjutan) (continued) (c) Aset keuangan yang diukur pada biaya (c) Financial assets measured at amortised
perolehan diamortisasi (lanjutan) cost (continued)
Pada saat pengakuan awalnya, At the initial recognition, debt instruments
instrumen utang yang diukur pada nilai measured at fair value through other Pada saat pengakuan awal, aset At initial recognition, the financial assets
wajar melalui penghasilan komprehensif comprehensive income are recognised at keuangan yang diukur pada biaya measured at amortised cost are
lain diakui pada nilai wajarnya ditambah the fair value plus the transaction costs
perolehan diamortisasi diakui pada nilai recognised at the fair value plus the
biaya transaksi dan selanjutnya diukur and subsequently measured at fair value
pada nilai wajarnya dimana keuntungan where the gain or loss from changes in wajarnya ditambah biaya transaksi dan transaction costs and subsequently
atau kerugian atas perubahan nilai fair value, gain or loss from the exchange selanjutnya diukur pada biaya perolehan measured at amortised cost by using the
wajar, keuntungan atau kerugian atas rate, and impairment, are recognised as diamortisasi dengan menggunakan suku effective interest rate.
selisih kurs dan kerugian penurunan other comprehensive income. Dividend bunga efektif.
nilai, diakui sebagai penghasilan from equity instrument is recognised in
komprehensif lain. Dividen dari profit or loss. Pendapatan bunga dari aset keuangan Interest income from financial assets
instrumen ekuitas diakui di dalam pos yang diukur pada biaya perolehan measured at amortised cost is recorded
laba rugi. diamortisasi dicatat dalam laporan laba in the consolidated statements of profit or
rugi dan penghasilan komprehensif lain loss and other comprehensive income
Kerugian kredit ekspektasian diakui Expected credit losses are recognised as konsolidasian dan diakui sebagai and is recognised as "Interest income".
sebagai penambah dari penghasilan additions of other comprehensive income “Pendapatan bunga”. Ketika penurunan When the decline in value occurs, the
komprehensif lain di dalam laporan in the statement of financial position (not
nilai terjadi, kerugian penurunan nilai impairment loss is recognised as a
posisi keuangan (tidak mengurangi reducing the number of recorded financial
diakui sebagai pengurang dari nilai deduction to the carrying amount of the
jumlah tercatat aset keuangan dalam assets in financial statements). Interest
laporan keuangan). Pendapatan bunga income is calculated using the effective tercatat aset keuangan dan diakui di financial asset and is recognised in the
dihitung menggunakan metode suku interest rate method. dalam laporan keuangan konsolidasian financial statements as "Allowance for
bunga efektif. sebagai “Pembentukan cadangan impairment losses".
kerugian penurunan nilai”.
Grup selanjutnya mengukur semua The Group further measures all equity
investasi ekuitas pada nilai wajar. Jika investments at fair value. If Group Pengakuan Recognition
manajemen Grup telah memilih untuk management has chosen to present fair
menyajikan keuntungan dan kerugian value gains and losses on equity Bank menggunakan akuntansi tanggal The Bank use transactions date record to
nilai wajar atas investasi ekuitas dalam investments in other comprehensive perdagangan untuk mencatat transaksi efek- transactions in securities and government
penghasilan komprehensif lain, tidak income, there is no reclassification of fair efek dan obligasi pemerintah. bonds.
ada reklasifikasi keuntungan dan value gains and losses to profit or loss
kerugian nilai wajar ke laba rugi setelah upon derecognition of those investments.
B. Liabilitas keuangan B. Financial liabilities
penghentian pengakuan investasi Dividends from equity instruments are
tersebut. Dividen dari instrumen ekuitas recognised in profit or loss.
diakui di dalam pos laba rugi. Grup mengklasifikasikan liabilitas keuangan The Group classifies its financial liabilities into
dalam kategori (a) liabilitas keuangan yang the category of (a) financial liabilities
(c) Aset keuangan yang diukur pada biaya (c) Financial assets measured at amortised diukur pada nilai wajar melalui laba rugi dan; measured at fair value through profit or loss
perolehan diamortisasi cost (b) liabilitas keuangan yang diukur dengan and; (b) financial liabilities measured at
biaya perolehan diamortisasi. amortised cost.
Aset keuangan diukur pada biaya Financial assets are measured at
perolehan diamortisasi jika aset amortised cost if the financial asset is (a) Liabilitas keuangan yang diukur pada nilai (a) Financial liabilities measured at fair value
keuangan dikelola dalam model bisnis managed in a business model to obtain a wajar melalui laba rugi through profit or loss
yang bertujuan untuk memiliki aset contractual cash flow and the contractual
keuangan dalam rangka mendapatkan arrangement of a financial asset at Kategori ini terdiri dari dua sub-kategori: This category comprises of two sub-
arus kas kontraktual dan persyaratan certain date to obtain cash flow solely liabilitas keuangan diklasifikasikan categories: financial liabilities classified as
kontraktual dari aset keuangan yang from payments of principal and interest of
sebagai nilai wajar melalui laba rugi dan fair value through profit or loss and
pada tanggal tertentu memperoleh arus the amount owed.
kas semata dari pembayaran pokok dan liabilitas keuangan yang pada saat financial liabilities designated by the
bunga (solely payments of principal and pengakuan awal telah ditetapkan oleh Group as at fair value through profit or
interest) dari jumlah pokok terutang. Grup untuk diukur pada nilai wajar loss upon initial recognition.
melalui laba rugi.
55 56
PT BANK MANDIRI (PERSERO) TBK 1334 1335 ANNUAL REPORT 2024
Page 390
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
B. Liabilitas keuangan (lanjutan) B. Financial liabilities (continued)
B. Liabilitas keuangan (lanjutan) B. Financial liabilities (continued)
(b) Liabilitas keuangan yang diukur dengan (b) Financial liabilities at amortised cost
(a) Liabilitas keuangan yang diukur pada (a) Financial liabilities measured at fair value biaya perolehan diamortisasi
nilai wajar melalui laba rugi (lanjutan) through profit or loss (continued)
Grup mengklasifikasikan seluruh The Group classifies all financial liabilities
Liabilitas keuangan diklasifikasikan A financial liability is classified as fair liabilitas keuangan sehingga setelah after initial recognition as measured at
sebagai nilai wajar melalui laba rugi jika value through profit or loss, if it is pengakuan awal liabilitas keuangan amortised cost, except:
diukur pada biaya perolehan
diperoleh terutama untuk tujuan dijual acquired or incurred principally for the
diamortisasi, kecuali:
atau dibeli kembali dalam waktu dekat purpose of selling or repurchasing it in the
atau jika merupakan bagian dari near term or if it is part of a portfolio of 1. Liabilitas keuangan yang diukur 1. Financial liabilities measured at fair
portofolio instrumen keuangan tertentu identified financial instruments that are pada nilai wajar melalui laba rugi; value through profit or loss;
yang dikelola bersama dan terdapat managed together and for which there is 2. Liabilitas keuangan yang timbul 2. Financial liabilities that arise when a
bukti mengenai pola ambil untung dalam evidence of a recent actual pattern of ketika pengalihan aset keuangan transfer of a financial asset does not
jangka pendek yang terkini. Derivatif short-term profit-taking. Derivatives are tidak memenuhi syarat penghentian qualify for derecognition or when the
diklasifikasikan sebagai liabilitas nilai also categorised as fair value through pengakuan atau ketika pendekatan continuing involvement approach is
keterlibatan berkelanjutan applied;
wajar melalui laba rugi kecuali profit or loss liabilities unless they are
diterapkan;
ditetapkan dan efektif sebagai instrumen designated and effective as hedging 3. Kontrak jaminan keuangan; 3. Financial guarantee contracts;
lindung nilai arus kas. instruments. 4. Komitmen untuk menyediakan 4. Commitment to provide loans at
pinjaman dengan suku bunga di below market interest rates;
Keuntungan dan kerugian yang timbul Gains and losses arising from changes in bawah pasar;
dari perubahan nilai wajar liabilitas fair value of financial liabilities classified 5. Imbalan kontijensi yang akan 5. Contingent reward recognised by the
keuangan yang diklasifikasikan sebagai as fair value through profit or loss are diselesaikan dengan kas, dimana acquirer in the business combination.
nilai wajar melalui laba rugi dicatat recorded in the consolidated statements Grup bertindak selaku pihak
dalam laporan laba rugi dan of profit or loss and other comprehensive pengakuisisi dalam kombinasi
bisnis.
penghasilan komprehensif lain income as income from fair value through
konsolidasian sebagai pendapatan dari profit or loss - net. Interest expense from Pada saat pengakuan awal, liabilitas At initial recognition, financial liabilities at
kelompok nilai wajar melalui laba rugi - financial liability classified as trading are keuangan yang diukur dengan biaya amortised cost measured at fair value are
neto. Beban bunga dari liabilitas recorded as income from fair value perolehan diamortisasi diukur pada nilai deducted by transaction cost. After initial
keuangan diklasifikasikan sebagai nilai through profit or loss - net. wajar dikurangi biaya transaksi. Setelah recognition, the Group measures all
wajar melalui laba rugi dicatat di akun pengakuan awal, Grup mengukur financial liabilities at amortised cost using
pendapatan dari kelompok nilai wajar seluruh liabilitas keuangan yang diukur the effective interest rate method.
melalui laba rugi - neto. dengan biaya perolehan diamortisasi Effective interest rate amortisation is
dengan menggunakan metode suku recognised as “Interest expense”.
bunga efektif. Amortisasi suku bunga
Jika Grup pada pengakuan awal telah If the Group designated certain debt efektif diakui sebagai “Beban bunga”.
menetapkan instrumen utang tertentu securities upon initial recognition as at fair
sebagai nilai wajar melalui laba rugi value through profit or loss (fair value C. Penghentian pengakuan C. Derecognition
(opsi nilai wajar), maka selanjutnya, option), then this designation cannot be
penetapan ini tidak dapat diubah. changed subsequently. Penghentian Pengakuan Aset Keuangan Derecognition of Financial Assets
Perubahan nilai wajar terkait dengan Changes of fair value related to financial Penghentian pengakuan aset keuangan Financial assets are derecognised when the
liabilitas keuangan yang ditetapkan liabilities designated at fair value through dilakukan ketika hak kontraktual atas arus contractual rights to receive the cash flows
kas yang berasal dari aset keuangan from these assets have expired or matured or
untuk diukur pada nilai wajar melalui profit or loss are recognised in income
tersebut berakhir, atau ketika aset keuangan the assets have been transferred and
laba rugi diakui di dalam pendapatan from fair value through profit or loss - net. tersebut telah ditransfer dan secara substantially all the risks and rewards of
dari kelompok nilai wajar melalui laba Interest expense from financial liabilities substansial seluruh risiko dan manfaat atas ownership of the assets are also transferred
rugi - neto. Beban bunga dari liabilitas designated at fair value through profit or kepemilikan aset tersebut telah ditransfer (if substantially all the risks and rewards have
keuangan yang ditetapkan untuk diukur loss are recorded as income from fair (jika, secara substansial seluruh risiko dan not been transferred, the Group evaluates to
pada nilai wajar melalui laba rugi dicatat value through profit or loss - net. manfaat tidak ditransfer, maka Grup ensure that continuing involvement on the
di akun pendapatan dari kelompok nilai melakukan evaluasi untuk memastikan basis of any retained powers of control does
wajar melalui laba rugi - neto. keterlibatan berkelanjutan atas kendali yang not prevent derecognition).
masih dimiliki tidak mencegah penghentian
pengakuan).
57 58
PT BANK MANDIRI (PERSERO) TBK 1336 1337 ANNUAL REPORT 2024
Page 391
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
D. Modifikasi atas arus kas aset keuangan D. Modification of financial assets cash flow
C. Penghentian pengakuan (lanjutan) C. Derecognition (continued)
Penilaian apakah modifikasi atau An assessment of whether a financial asset
Penghentian Pengakuan Aset Keuangan Derecognition of Financial Assets restrukturisasi atas suatu aset keuangan has been modified or restructured
(lanjutan) (continued) menghasilkan atau tidak menghasilkan substantially or not substantially derecognised
penghentian pengakuan, dilakukan oleh unit is carried out by a business unit whose
bisnis yang berwenang melakukan authorised to modify or restructure financial
Agunan yang diserahkan oleh Grup di dalam Collateral that is submitted by the Group under restrukturisasi aset keuangan tersebut. assets.
perjanjian efek-efek yang dijual dengan janji the agreement of securities sold under
untuk dibeli kembali dan transaksi securities agreements to repurchase and securities Grup mengakui aset keuangan dimodifikasi Modifications or restructuring to financial
lending dan borrowing tidak dihentikan lending and borrowing transactions are not atau direstrukturisasi secara substansial dan assets are considered substantial and the
pengakuannya karena Grup secara derecognised because the Group substantially menghasilkan penghentian pengakuan Group will cease to recognize the original
substansial masih memiliki seluruh risiko dan has all the risks and benefits of the collateral, ketika: financial assets when:
(a) aset keuangan (atau bagiannya) (a) the financial asset (or portion thereof)
manfaat atas agunan tersebut, berdasarkan based on the requirement that the repurchase berakhir, yaitu jika debitur secara hukum expires, that is, if the debtor is legally
kesepakatan bahwa harga pembelian price that has been determined at the dibebaskan dari tanggung jawab utama released from primary responsibility for
kembali telah ditentukan di awal, sehingga beginning, so that the criteria for derecognition atas aset tersebut (atau bagiannya), the asset (or any portion thereof), either
kriteria penghentian pengakuan tidak are not met. baik melalui proses hukum maupun oleh by legal process or by the creditor
terpenuhi. kreditur pembuatan kontrak kredit baru entering into a new credit contract (for
(sebagai contoh, opsi equity example, the equity conversion option); or
Aset keuangan yang dialihkan kepada pihak Financial assets that are transferred to third conversion); atau
(b) terdapat konversi mata uang. (b) there is a currency conversion.
ketiga tetapi tidak memenuhi syarat parties but do not qualify for derecognition
penghentian pengakuan disajikan di dalam criteria are presented in the consolidated Grup menilai apakah modifikasi atau The Group will measure the substantially and
laporan posisi keuangan konsolidasian statements of financial position as “Other restrukturisasi atas suatu aset keuangan not substantially modified financial assets as
sebagai “Aset lain-lain - Tagihan atas efek- assets - Receivables from securities and menghasilkan atau tidak menghasilkan follows:
efek dan obligasi pemerintah yang government bonds pledged as collateral”, penghentian pengakuan dengan cara
diagunkan”, dimana pihak penerima memiliki which the recipient has the right to sell or berikut:
hak untuk menjual atau mentransfer kembali. transfer back. (a) Modifikasi aset keuangan yang (a) Substantial Modification of Financial
menghasilkan penghentian pengakuan Assets
Penghentian Pengakuan Liabilitas Derecognition of Financial Liabilities aset keuangan
Keuangan 1. Saat arus kas kontraktual atas aset 1. When the contractual cashflow on a
keuangan direstrukturisasi atau financial asset is restructured or
Penghentian pengakuan liabilitas keuangan Financial liabilities are derecognised when the dimodifikasi (antara lain ketika modified (including when a credit is
dilakukan jika liabilitas keuangan tersebut financial liabilities have expired because the kredit direstrukturisasi) dimana restructured) and the restructuring or
telah berakhir karena kewajiban yang obligations specified in the contract have been restrukturisasi atau modifikasi modification results in derecognition
tersebut menghasilkan penghentian of the financial asset, therefore the
ditetapkan dalam kontrak telah dilepaskan, released, canceled or expired or if there is a pengakuan aset keuangan, Grup Group will record the financial asset
dibatalkan atau kedaluwarsa atau apabila substantial change in the terms of a financial akan mencatat aset keuangan as a new/modified financial asset on
terdapat perubahan yang substansial dalam liability, the financial liability contract before tersebut sebagai aset keuangan the modification/restructuring date.
persyaratan suatu liabilitas keuangan, maka the change will be written off and the Group baru/modifikasian pada tanggal
kontrak liabilitas keuangan sebelum will recognize the new financial liability. modifikasi/restrukturisasi.
perubahan akan dihapus dan Grup akan 2. Selisih nilai tercatat aset keuangan 2. The difference between the gross
mengakui liabilitas keuangan baru. sebelum modifikasi/restrukturisasi amount of the initial financial assets
dengan nilai wajar aset setelah and the fair value of the modified or
Hapusbuku Write-offs modifikasi/restrukturisasi diakui di restructuring assets recorded as profit
laba rugi. or loss.
3. Pendapatan atau biaya transaksi 3. Transaction income or costs incurred
Dalam hal penghapusbukuan aset keuangan In the case of financial assets’ write-off is a yang terjadi sehubungan dengan in connection with a modification
merupakan kelanjutan dari tindakan continuation of the financial assets’ settlement kejadian modifikasi diakui sebagai event recognised as part of gain or
penyelesaian aset keuangan dengan cara by taking over collaterals, the written-off bagian dari keuntungan atau loss on the modification.
pengambilalihan agunan, maka jumlah yang amount is approximately equal to the kerugian atas modifikasi tersebut.
dihapusbuku adalah sebesar selisih kurang difference between the fair value of 4. Grup melakukan penilaian apakah 4. Group assess whether new/modified
antara nilai wajar agunan yang diambil alih repossessed assets after taking into account aset keuangan baru/modifikasian financial assets are assets originating
setelah memperhitungkan taksiran biaya the financial assets’ cost of sales and carrying merupakan aset yang berasal dari from impaired financial assets or
penjualan dengan nilai tercatat aset amount. aset keuangan memburuk atau Purchased or Originated Credit-
Purchased or Originated Credit- Impaired (“POCI”) Financial Asset.
keuangan. Impaired (“POCI”) Financial Asset.
5. Pengakuan pendapatan bunga atas 5. Recognition of interest income on
Aset keuangan dapat dihapusbuku apabila Financial assets can be written-off when the aset yang berasal dari aset assets originating from Impaired
cadangan kerugian penurunan nilai telah allowance for impairment losses have been keuangan memburuk ditentukan financial assets is calculated based
dibentuk 100%. 100% established. berdasarkan suku bunga efektif on an effective interest rate adjusted
yang telah disesuaikan dengan for credit risk (risk-adjusted effective
Penghapusbukuan dilakukan secara Full write-off is done to the financial assets’ risiko kredit (risk-adjusted effective interest rate) to discount the cash
keseluruhan terhadap nilai tercatat aset carrying amount by debiting the allowance for interest rate) untuk mendiskontokan flows of modified financial assets.
keuangan dengan mendebit cadangan impairment losses. arus kas aset keuangan yang telah
dimodifikasi.
kerugian penurunan nilai.
59 60
PT BANK MANDIRI (PERSERO) TBK 1338 1339 ANNUAL REPORT 2024
Page 392
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued) c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
D. Modifikasi atas arus kas aset keuangan D. Modification of financial assets cash flow E. Reklasifikasi aset keuangan (lanjutan) E. Reclassification of financial assets
(lanjutan) (continued) (continued)
Perubahan model bisnis sifatnya harus Changes in the business model should
Grup menilai apakah modifikasi atau The Group will measure the substantially and berdampak secara signifikan terhadap significantly impact the Group's operational
restrukturisasi atas suatu aset keuangan not substantially modified financial assets as kegiatan operasional Grup seperti activities such as acquiring, disposal or
menghasilkan atau tidak menghasilkan follows (continued): memperoleh, melepaskan, atau mengakhiri discontinued a line of business. In addition,
penghentian pengakuan dengan cara berikut suatu lini bisnis. Selain itu, Grup perlu the Group needs to prove the change of
(lanjutan): membuktikan adanya perubahan tersebut business model to external parties.
kepada pihak eksternal.
(b) Modifikasi aset keuangan yang tidak (b) Non-Substantial Modification of Financial
menghasilkan penghentian pengakuan Assets Grup akan mereklasifikasi seluruh aset The Group will reclassify all financial assets
aset keuangan keuangan yang terkena dampak dari impacted by changes in the business model.
1. Saat Grup melakukan renegosiasi 1. When the Group renegotiates or perubahan model bisnis. Perubahan tujuan The changes of the Group’s business model
atau modifikasi arus kas kontraktual modifies contractual cash flows of model bisnis Grup harus berdampak must occur before the reclassification date.
atas aset keuangan (antara lain financial assets (including when loans sebelum tanggal reklasifikasi.
ketika kredit direstrukturisasi) yang are restructured) that do not meet the
tidak memenuhi kriteria modifikasi criteria for substantial modification of Yang bukan merupakan perubahan model The following are not considered as change in
aset keuangan yang substansial di financial assets above, the bisnis adalah: business model:
atas, maka restrukturisasi atau restructuring or modification does not (a) perubahan intensi berkaitan dengan (a) the change of intention related to certain
aset keuangan tertentu (bahkan dalam financial assets (even in situations of
modifikasi tersebut tidak result in derecognition of the financial situasi perubahan signifikan dalam significant changes in market conditions).
menghasilkan penghentian assets. kondisi pasar).
pengakuan aset keuangan. (b) hilangnya sementara pasar tertentu (b) temporary loss of certain markets for
2. Jumlah tercatat bruto aset 2. The gross carrying amount of financial untuk aset keuangan. financial assets.
keuangan dihitung sebesar nilai kini assets is computed at the net present (c) pengalihan aset keuangan antara (c) the transfer of financial assets between
(net present value) dari arus kas value of modified or restructured bagian dari Grup dengan model bisnis parts of the Group and different business
neto kontraktual yang telah contractual cash flows, discounted at berbeda. models.
dimodifikasi atau direstrukturisasi the initial effective interest rate.
yang didiskontokan menggunakan Dampak reklasifikasi aset keuangan Impact of reclassificaton of financial assets
suku bunga efektif awal.
3. Grup kemudian mengakui 3. The Group then recognizes the gain Grup menerapkan reklasifikasi secara The Group applies the reclassifications
keuntungan atau kerugian dari or loss from the modification (i.e the prospektif dari tanggal reklasifikasi. Grup prospectively from the reclassification date.
modifikasi (yaitu sebesar change in the gross carrying amount tidak menyajikan kembali keuntungan, The Groups does not restate gain, losses
perubahan jumlah tercatat bruto of the financial asset) in the profit or kerugian (termasuk keuntungan atau (including gains and impairment losses), or
aset keuangan) dalam laporan laba loss. kerugian penurunan nilai), atau bunga yang previously recognised interest.
rugi. diakui sebelumnya.
4. Pendapatan atau biaya transaksi 4. Transaction income or costs incurred
Dampak reklasifikasi aset keuangan pada The impact of reclassification of financial asset
yang terjadi sehubungan dengan in connection with a modification laba rugi atau ekuitas dan pengukuran on profit or loss or equity and its initial
kejadian modifikasi diakui sebagai event are recognised as an awalnya adalah sebagai berikut: measurement is as follows:
penyesuaian terhadap jumlah adjustment to the carrying amount of
tercatat aset keuangan yang telah the modified financial asset and Reklasifikasi/
dimodifikasi dan diamortisasi amortised over the remaining term of Dampak Dampak Nilai Tercatat Awal
Reclassification Terhadap Terhadap
selama sisa jangka waktu aset the modified financial asset using the Setelah Reklasifikasi/
keuangan modifikasian tersebut initial effective interest rate. Laba Rugi/ Ekuitas/ Initial Carrying Amount After
Dari/ Ke/ Impact to Impact to
dengan menggunakan suku bunga From To Reclassification
efektif awal. Profit or Loss Equity
5. Selisih antara jumlah tercatat bruto 5. The difference between the gross 1. Nilai wajar pada tanggal
aset keuangan sebelum dan carrying amount of a financial asset reklasifikasi menjadi jumlah
sesudah modifikasi atau before and after modification or tercatat bruto yang baru./
restrukturisasi diakui sebagai restructuring is recognised as a gain Fair value at the reclassification
kerugian atau keuntungan aset or loss of the modified financial asset, date becomes the new gross
keuangan modifikasian, yang which is an adjustment to the initial Amortised - - carrying amount.
merupakan penyesuaian terhadap gross carrying amount and is Cost 2. Suku bunga efektif ditentukan
jumlah tercatat bruto awal dan amortised over the remaining term of pada dasar nilai wajar aset pada
tanggal reklasifikasi./
diamortisasi selama sisa jangka the financial asset using the initial Effective interest rate is
waktu aset keuangan dengan effective interest rate (unwinding determined at the fair value of the
menggunakan suku bunga efektif interest). FVPL asset at reclassification date.
awal (unwinding interest). 1. Aset keuangan tetap diukur pada
nilai wajarnya./
E. Reklasifikasi aset keuangan E. Reclassification of financial assets Financial assets is measured at
fair value.
Grup diperkenankan untuk melakukan The Group is allowed to reclassify the financial 2. Suku bunga efektif ditentukan
reklasifikasi atas aset keuangan yang dimiliki assets owned if the Group changes the FVOCI - - pada dasar nilai wajar aset pada
jika Grup mengubah model bisnis untuk business model for managing the financial tanggal reklasifikasi./
pengelolaan aset keuangan dan Grup tidak assets and the Group is not allowed to Effective interest rate is
diperkenankan untuk melakukan reklasifikasi reclassify the financial liabilities. determined at the fair value of the
atas liabilitas keuangan. asset at reclassification date.
61 62
PT BANK MANDIRI (PERSERO) TBK 1340 1341 ANNUAL REPORT 2024
Page 393
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued) c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
E. Reklasifikasi aset keuangan (lanjutan) E. Reclassification of financial assets F. Klasifikasi atas instrumen keuangan F. Classification of financial instruments
(continued)
Grup mengklasifikasikan aset keuangan ke The Group classifies the financial instruments
Dampak reklasifikasi aset keuangan Impact of reclassificaton of financial assets
(lanjutan) (continued) dalam klasifikasi tertentu sesuai dengan into classes in accordance with the results of
hasil pengujian model bisnis dan business model testing and contractual
Dampak reklasifikasi aset keuangan pada The impact of reclassification of financial asset karakteristik arus kas kontraktual. Klasifikasi cashflow characteristics. The classification of
laba rugi atau ekuitas dan pengukuran on profit or loss or equity and its initial aset keuangan dapat dilihat pada tabel di financial instrument can be seen in the table
awalnya adalah sebagai berikut (lanjutan): measurement is as follows (continued): bawah ini: below:
Reklasifikasi/ Dampak Dampak
Reclassification Nilai Tercatat Awal Klasifikasi/Classification Golongan/Class
Terhadap Terhadap Setelah Reklasifikasi/
Laba Rugi/ Ekuitas/ Initial Carrying Amount After Efek-efek/Marketable securities
Dari/ Ke/ Impact to Impact to
From To Profit or Loss Equity Reclassification
Obligasi Pemerintah/Government bonds
Selisih antara Aset keuangan yang diukur pada
nilai tercatat nilai wajar melalui laba rugi Tagihan derivatif (tidak terkait lindung nilai)/
sebelum Derivative receivables - non hedging
reklasifikasi (FVPL)/Financial assets
dan nilai wajar measured at fair value through related
setelah Nilai wajarnya diukur pada tanggal profit or loss (FVPL)
reklasifikasi./ Kredit yang diberikan/Loans
FVPL Difference in - reklasifikasi./Fair value is measured
carrying at reclassification date.
Penyertaan saham/Investments in shares
amount before
reclassification
and fair Efek-efek/Marketable securities
value after Aset keuangan yang diukur pada
Amortised reclassification. nilai wajar melalui penghasilan Obligasi Pemerintah/Government bonds
Cost Selisih antara 1. Nilai wajarnya diukur pada komprehensif lainnya (FVOCI)/
nilai tercatat tanggal reklasifikasi./ Financial assets measured
sebelum Fair value is measured at Kredit yang diberikan/Loans
reklasifikasi reclassification date. at fair value through other
dan nilai wajar 2. Suku bunga efektif dan comprehensive income (FVOCI)
Penyertaan saham/Investments in shares
setelah pengukuran kerugian kredit
FVOCI - reklasifikasi./ ekspektasian tidak perlu Aset keuangan/ Giro pada Bank Indonesia/Current accounts
Difference in disesuaikan./
carrying Effective interest rate and Financial assets with Bank Indonesia
amount before expected credit loss is not Giro pada bank lain/
reclassification adjusted. Current accounts with other banks
and fair value
after Penempatan pada Bank Indonesia dan bank
reclassification. lain/Placements with Bank Indonesia and
Keuntungan atau 1. Nilai wajar pada tanggal other banks
kerugian reklasifikasi menjadi jumlah
tercatat bruto yang baru ditambah Tagihan lainnya - transaksi perdagangan/
kumulatif Aset keuangan yang diukur pada
atau dikurangi keuntungan atau Other receivables - trade transaction
dihapus dari kerugian kumulatif sebelumnya./ biaya perolehan diamortisasi
ekuitas dan Efek-efek/Marketable securities
Fair value at the reclassification (Amortised Cost)/Financial
disesuaikan Obligasi Pemerintah/Government bonds
terhadap nilai date becomes the new gross assets measured at amortised
carrying amount by added or Tagihan atas efek-efek yang dibeli dengan
Amortised wajar./ cost (Amortised Cost)
Cost - Cumulative deducted the previous cumulative janji dijual kembali/Securities purchased
gain or loss on gain or loss. under agreements to resell
equity is taken 2. Suku bunga efektif dan
FVOCI pengukuran kerugian kredit Piutang pembiayaan konsumen/
out and ekspektasian tidak perlu Consumer financing receivables
adjusted disesuaikan./
against the fair Kredit yang diberikan dan
value of the Effective interest rate and
expected credit loss is not piutang/pembiayaan syariah/Loans and
financial asset adjusted. sharia receivable/financing
Keuntungan atau kerugian kumulatif Tagihan akseptasi/Acceptance receivables
direklasifikasi dari ekuitas menjadi Aset keuangan tetap diukur pada nilai
FVPL laba rugi./Cumulative gain or loss wajarnya./Financial assets is
on equity is reclassified to profit or measured at fair value.
loss.
63 64
PT BANK MANDIRI (PERSERO) TBK 1342 1343 ANNUAL REPORT 2024
Page 394
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION (lanjutan) (continued)
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued) G. Saling hapus instrumen keuangan G. Offsetting financial instruments
F. Klasifikasi atas instrumen keuangan F. Classification of financial instruments Aset keuangan dan liabilitas keuangan saling Financial assets and liabilities are offset and
hapus disajikan dalam laporan posisi the net amount presented in the consolidated
(lanjutan) (continued) keuangan konsolidasian jika memiliki hak statement of financial position when there is a
yang berkekuatan hukum untuk melakukan legally enforceable right to offset the
saling hapus atas jumlah yang telah diakui recognised amounts and an intention to settle
Grup mengklasifikasikan liabilitas keuangan The Group classifies the financial liabilities tersebut dan berniat untuk menyelesaikan on a net basis or realised the asset and settle
dan rekening administratif dalam klasifikasi and administrative accounts (off balance secara neto atau untuk merealisasikan aset the liability simultaneously. This means that
tertentu yang mencerminkan sifat dari sheet) into certain classes that reflect the dan menyelesaikan liabilitasnya secara the right to offset:
simultan. Hak yang berkekuatan hukum
informasi dan mempertimbangkan nature of information and take into account the berarti:
karakteristik dari instrumen keuangan characteristic of those financial instruments.
tersebut. Klasifikasi liabilitas keuangan dapat The classification of financial liabilities can be a. tidak terdapat kontinjensi di masa yang a. must not be contingent on a future event,
akan datang, dan and
dilihat pada tabel di bawah ini: seen in the table below: b. hak yang dapat dipaksakan secara b. must be legally enforceable in all of the
hukum pada kondisi-kondisi berikut ini: following circumstances:
i. kegiatan bisnis normal; i. the normal course of business;
Klasifikasi/Classification Golongan/Class ii. kondisi kegagalan usaha; dan ii. the event of default; and
Liabilitas keuangan yang diukur iii. kondisi gagal bayar atau bangkrut. iii. the event of insolvency or
Liabilitas derivatif bukan lindung nilai/ bankruptcy.
pada nilai wajar melalui laba rugi/
Derivative payables - non hedging
Financial liabilities measured at H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
related keuangan financial assets
fair value through profit or loss
Giro/Demand deposits Penerapan PSAK 109 “Instrumen Keuangan” The implementation of SFAS 109 "Financial
telah mengubah metode perhitungan Instruments" has changed the method of
Tabungan/Saving deposits kerugian penurunan nilai dari pendekatan calculating impairment losses from the
kerugian yang telah terjadi (incurred loss) incurred loss approach in SFAS 239 "Financial
Deposito berjangka/Time deposits dalam PSAK 239 “Instrumen Keuangan: Instruments: Recognition and Measurement"
Pengakuan dan Pengukuran” dengan with the expected credit loss approach.
Inter-bank call money pendekatan kerugian kredit ekspektasian
(expected credit loss).
Liabilitas atas efek-efek yang dijual dengan
Liabilitas keuangan/ janji dibeli kembali/Securities sold under 1. Ruang lingkup penurunan nilai 1. Scope of impairment
Financial liabilities Liabilitas keuangan yang diukur agreements to repurchase
a) Aset keuangan dalam klasifikasi a) Financial assets in other than those
dengan biaya perolehan Liabilitas kepada pemegang polis pada selain yang diukur pada nilai wajar measured at fair value through profit
diamortisasi/Financial liabilities kontrak unit-link/Liabilities to unit-link melalui laba rugi or loss
1) Penurunan nilai atas aset 1) Impairment of financial assets at
measured at amortised cost policyholders keuangan pada biaya amortised cost is recognised as
Liabilitas akseptasi/Acceptance payables perolehan diamortisasi diakui a deduction from the asset's
sebagai pengurang dari nilai carrying amount in the
Efek-efek yang diterbitkan/Debt securities tercatat aset di dalam laporan consolidated statement of
issued posisi keuangan konsolidasian, financial position, and
dan diakui di dalam laporan recognised in the consolidated
Pinjaman yang diterima/Fund borrowings laba rugi konsolidasian income statement as "Allowance
sebagai "Beban Pembentukan for Impairment Losses".
Pinjaman subordinasi/Subordinated loans Cadangan Kerugian
Penurunan Nilai".
Setoran jaminan/Guarantee deposits 2) Penurunan nilai atas aset 2) Impairment of financial assets
keuangan (di luar instrumen (excluding equity instruments)
ekuitas) yang diukur pada nilai measured at fair value through
Klasifikasi/ wajar melalui penghasilan other comprehensive income is
Golongan/Class komprehensif lain diakui recognised as an addition to
Classification sebagai penambah dari other comprehensive income in
Fasilitas kredit yang diberikan yang belum digunakan (committed)/ penghasilan komprehensif the consolidated statement of
Rekening Unused loan facilities (committed) lainnya di dalam laporan posisi financial position (not reducing
keuangan konsolidasian (tidak the carrying amount of financial
administratif/ Letters of credit yang tidak dapat dibatalkan/Irrevocable letter of credit mengurangi jumlah tercatat assets in the financial
Administrative Garansi yang diberikan yang memenuhi definisi kontrak jaminan keuangan/ aset keuangan dalam laporan statements) as "Unrealised Gain
keuangan) sebagai or Loss " and recognised in the
accounts Bank guarantees issued that meet the definition of a financial guarantee contract "Keuntungan/Kerugian yang consolidated income statement
Standby letters of credit Belum Direalisasikan", dan as "Allowance for Impairment
diakui di dalam laporan laba Losses".
rugi konsolidasian sebagai
"Beban Pembentukan
Cadangan kerugian penurunan
nilai".
65 66
PT BANK MANDIRI (PERSERO) TBK 1344 1345 ANNUAL REPORT 2024
Page 395
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued) H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
1. Ruang lingkup penurunan nilai 1. Scope of Impairment (continued)
(lanjutan) 2. Evaluasi penurunan nilai yang 2. Periodic evaluation on impairment of
b) Komitmen Pinjaman atau b) Loan Commitments or Committed dilakukan secara periodik (lanjutan) financial assets (continued)
Kelonggaran Tarik yang Sifatnya Unused Loan Facilities
Tidak Dapat Dibatalkan Kriteria yang digunakan oleh Grup untuk The criteria that the Group uses to
(Committed) menentukan bukti objektif dari determine that there is objective evidence
1) Penurunan nilai atas komitmen 1) Impairment of loan commitments penurunan nilai adalah sebagai berikut of impairment loss include (continued):
pinjaman diakui sebagai provisi is recognised as provision for the (lanjutan):
pada komponen liabilitas Bank Bank's liability component which
yang dicatat secara terpisah is recorded separately from the d) Terjadi kemungkinan bahwa pihak d) There is a probability that the
dari aset pinjaman yang terkait related loan assets as peminjam akan dinyatakan pailit borrower will enter bankruptcy or
sebagai "Estimasi kerugian "Estimated losses on atau melakukan reorganisasi other financial reorganisation;
atas komitmen dan kontijensi", commitments and keuangan lainnya;
kecuali Grup tidak dapat contingencies", unless the Group e) Hilangnya pasar aktif dari aset e) The disappearance of an active
mengidentifikasi secara cannot identify it separately. keuangan akibat kesulitan market for that financial asset
terpisah. keuangan; atau because of financial difficulties; or
2) Dalam kondisi tersebut, 2) In that case, the impairment of f) Pembelian atau penerbitan aset f) Purchase or issuance of financial
penurunan nilai atas komitmen loan commitments and loan
keuangan dengan diskon sangat asset at significant discount which
pinjaman dan aset pinjaman assets is recognised together as
diakui bersama sebagai a deduction from the carrying besar yang mencerminkan kerugian reflects the credit loss that occurs.
pengurang dari nilai tercatat amount of the assets in the kredit yang terjadi.
aset di dalam laporan posisi consolidated statement of
keuangan konsolidasian. financial position. Grup menggunakan kriteria tambahan The Group uses additional criteria to
untuk menentukan kualitas aset determine the quality of financial
c) Kontrak Jaminan Keuangan c) Financial Guarantee Contract instrumen keuangan sesuai dengan instrument assets in accordance with the
Penurunan nilai atas kontrak Impairment of financial guarantee Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation
jaminan keuangan diakui sebagai contracts is recognised as a provision (POJK) No. 40/POJK.03/2019 tanggal (POJK) No. 40/POJK.03/2019 dated 19
provisi pada komponen liabilitas under the Bank's liability component 19 Desember 2019 tentang Penilaian December 2019 concerning Asset Quality
Bank sebagai "Estimasi kerugian as "Estimated losses on Kualitas Aset Bank Umum. Assessment for Commercial Banks.
atas komitmen dan kontijensi". commitments and contingencies".
Selanjutnya, Grup mengelompokkan Furthermore, the Group classifies
2. Evaluasi penurunan nilai yang 2. Periodic evaluation on impairment of aset keuangan berdasarkan hasil financial assets based on the evaluation
dilakukan secara periodik financial assets evaluasi tersebut yang mencerminkan results, which reflect the level of credit
tingkat risiko kredit aset keuangan. risk of the financial assets.
Pada setiap tanggal laporan posisi The Group assesses at each reporting
keuangan konsolidasian, Grup date whether there is a significant a) Stage 1 a) Stage 1
mengevaluasi apakah terdapat increase in credit risk or objective
peningkatan risiko kredit yang signifikan evidence that a financial asset or group of Pada tanggal evaluasi penurunan At the evaluation date of impairment,
atau terdapat bukti objektif terjadinya financial assets is impaired. nilai, risiko kredit atas instrumen credit risk on financial instruments
penurunan nilai. keuangan tidak meningkat secara does not increase significantly since
signifikan sejak pengakuan awal initial recognition, which can be
Kriteria yang digunakan oleh Grup untuk The criteria that the Group uses to
yang dapat dibuktikan dengan proven by the occurrence of all of the
menentukan bukti objektif dari determine that there is objective evidence
penurunan nilai adalah sebagai berikut: of impairment loss include: terjadinya seluruh hal berikut, yaitu: following, namely:
Untuk Jenis Aset Keuangan Non- For Types of Non-Securities
a) Kesulitan keuangan signifikan yang a) Significant financial difficulty of the
dialami penerbit atau pihak issuer or obligor; Surat Berharga: Financial Assets:
peminjam; 1) Tidak terdapat tunggakan 1) There are no arrears of principal
b) Pelanggaran kontrak, seperti b) A breach of contract, such as a pokok dan/atau bunga lebih and/or interest for more than 30
peristiwa gagal bayar atau peristiwa default or delinquency in interest or dari 30 hari; days;
tunggakan bunga atau pokok; principal payments; 2) Instrumen keuangan memiliki 2) The financial instrument has a
c) Pihak pemberi pinjaman, untuk c) The lender, for economic or legal kualitas 1 atau 2; dan collectability of 1 or 2; and
alasan ekonomi atau kontraktual reasons relating to the borrower’s 3) Tidak direstrukturisasi. 3) Not restructured.
sehubungan dengan kesulitan financial difficulty, granting to the
keuangan yang dialami pihak borrower a concession that the Aset Keuangan Surat Berharga: Securities Financial Assets:
peminjam, telah memberikan lender would not otherwise consider 1) Memiliki peringkat investasi; 1) Having investment grade;
konsesi pada pihak peminjam yang if the borrower is not having that 2) Tidak terdapat tunggakan 2) There are no arrears of coupons
tidak mungkin diberikan jika pihak financial difficulty; kupon dan/atau kewajiban lain and/or other similar obligations;
peminjam tidak mengalami yang sejenis; dan and
kesulitan tersebut; 3) Belum jatuh tempo. 3) Not yet due.
67
PT BANK MANDIRI (PERSERO) TBK 1346 134768 ANNUAL REPORT 2024
Page 396
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued) c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued) keuangan (lanjutan) financial assets (continued)
2. Evaluasi penurunan nilai yang 2. Periodic evaluation on impairment of 2. Evaluasi penurunan nilai yang 2. Periodic evaluation on impairment of
dilakukan secara periodik (lanjutan) financial assets (continued) dilakukan secara periodik (lanjutan) financial assets (continued)
c) Stage 3 (Default) c) Stage 3 (Default)
a) Stage 1 (lanjutan) a) Stage 1 (continued)
Pada tanggal evaluasi, terdapat At the evaluation date, there is
Atas hal tersebut, Grup akan For this reason, the Group will
bukti objektif bahwa aset keuangan objective evidence that the financial
mengukur penyisihan kerugian measure the allowance for
mengalami penurunan nilai yang asset is impaired which can be
untuk instrumen keuangan impairment losses for the financial
dapat dibuktikan. proven.
tersebut sejumlah kerugian kredit instrument at the amount of an
ekspektasian 12 bulan. expected credit loss for 12 months.
Untuk Jenis Aset Keuangan Non- For Types of Non-Securities
Surat Berharga, dengan terjadinya Financial Assets, if one of the
b) Stage 2 b) Stage 2 salah satu dari hal berikut, yaitu: following occurs:
1) Terdapat tunggakan pokok 1) There are arrears principal
Pada tanggal evaluasi, risiko kredit At the evaluation date, credit risk on dan/atau bunga lebih dari 90 and/or interest of more than 90
atas instrumen keuangan telah financial instruments has increased hari; days;
meningkat secara signifikan sejak significantly since initial recognition 2) Instrumen keuangan memiliki 2) The financial instrument has a
pengakuan awal yang dapat which can be proven. kualitas 3, 4, atau 5; atau collectability of 3, 4, or 5; or
dibuktikan. 3) Terjadi restrukturisasi atas aset 3) There was a restructuring of
keuangan yang tidak financial assets that did not
Untuk Jenis Aset Keuangan Non- For Types of Non-Securities menyebabkan pengakuan aset result in the recognition of assets
Surat Berharga, dengan terjadi Financial Assets, if one of the yang berasal dari aset originating from impaired
salah satu dari hal berikut: following occurs: keuangan yang memburuk, financial assets, where prior to
1) Terdapat tunggakan pokok 1) There are arrears of principal dimana sebelum restrukturisasi restructuring the assets were at
dan/atau bunga yang telah and/or interest between 30 days aset telah berada pada stage 3.
melebihi 30 hari sampai to 90 days; stage 3.
dengan 90 hari;
2) Instrumen keuangan memiliki 2) The financial instrument has a Untuk Jenis Aset Keuangan Surat For Types of Securities Financial
kualitas 2; atau collectability of 2; or Berharga: Assets:
3) Terjadi restrukturisasi atas aset 3) There was a restructuring of 1) Memiliki peringkat investasi, 1) Has an investment grade, has
keuangan yang tidak financial assets that did not terdapat tunggakan kupon arrears of coupons and/or other
menyebabkan pengakuan aset result in the recognition of assets dan/atau kewajiban lain yang similar obligations, and has not
yang berasal dari aset originating from impaired sejenis, dan belum jatuh yet matured; or
keuangan yang memburuk, financial assets, which before tempo; atau
dimana sebelum restrukturisasi restructuring the assets were at 2) Kriteria lain yang tidak 2) Other criteria that do not meet
aset berada pada stage 1 stage 1 or 2. memenuhi kriteria pada stage 1 the criteria on stage 1 and 2 for
atau 2. dan 2 untuk jenis aset types of securities financial
keuangan surat berharga. assets.
Untuk Jenis Aset Keuangan Surat For Types of Securities Financial
Berharga: Assets: Grup akan mengukur penyisihan The Group will measure the
1) Memiliki peringkat paling 1) Has a rating of at least 1 (one) kerugian untuk instrumen keuangan allowance for losses for financial
rendah 1 (satu) tingkat di level below investment grade; pada stage ini sejumlah kerugian instruments at this stage at the
bawah peringkat investasi; kredit ekspektasian sepanjang amount of the expected credit losses
2) Tidak terdapat tunggakan 2) There are no arrears of coupons umurnya. over its lifetime.
kupon dan/atau kewajiban lain and/or other similar obligations;
yang sejenis; dan and Khusus untuk aset keuangan yang Specifically for financial assets which
3) Belum jatuh tempo. 3) Not yet due. penurunan nilainya dievaluasi impairment value is evaluated
secara individual, Grup dapat individually, the Group may designate
Grup akan mengukur penyisihan At this stage, the Group will measure menetapkan aset keuangan these financial assets in the stage 3
kerugian untuk instrumen keuangan the allowance for impairment losses tersebut pada kelompok stage 3 group (from the previous stage 2
pada stage ini sejumlah kerugian for the financial instrument at the (dari sebelumnya ada di kelompok group), even though those financial
kredit ekspektasian sepanjang amount of the expected credit losses stage 2), meskipun aset keuangan assets do not meet the criteria for
umurnya. over its lifetime. dimaksud belum memenuhi kriteria stage 3 group.
kelompok stage 3.
70
PT BANK MANDIRI (PERSERO) TBK 1348 69 1349 ANNUAL REPORT 2024
Page 397
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of keuangan (lanjutan) financial assets (continued)
keuangan (lanjutan) financial assets (continued) 2. Evaluasi penurunan nilai yang 2. Periodic evaluation on impairment of
dilakukan secara periodik (lanjutan) financial assets (continued)
2. Evaluasi penurunan nilai yang 2. Periodic evaluation on impairment of
dilakukan secara periodik (lanjutan) financial assets (continued) d) Aset yang Dibeli atau Berasal dari d) Purchased or Originated Credit-
Aset Keuangan yang Memburuk Impaired Financial Asset (“POCI”)
(Purchased or Originated Credit- (continued)
d) Aset yang Dibeli atau Berasal dari d) Purchased or Originated Credit- Impaired Financial Asset (“POCI”))
Aset Keuangan yang Memburuk Impaired Financial Asset (“POCI”) (lanjutan)
(Purchased or Originated Credit-
Impaired Financial Asset (“POCI”)) 2) Kriteria dan pengukuran aset 2) Criteria for assets originating
yang berasal dari aset from impaired financial assets
keuangan memburuk (lanjutan) (continued)
1) Kriteria aset yang dibeli sebagai 1) The criteria for assets purchased
aset keuangan memburuk as an impaired financial assets b. Pada tanggal pelaporan, b. At the reporting date, the
Grup hanya mengakui Group recognizes only the
Aset keuangan yang dibeli A purchased financial asset is perubahan kumulatif atas cumulative changes in the
kerugian kredit lifetime expected credit
dikelompokkan sebagai aset classified as an impaired ekspektasian sepanjang losses since the initial
keuangan memburuk jika financial asset if it meets the umurnya sejak pengakuan recognition of the financial
memenuhi kriteria berikut: following criteria: awal aset keuangan asset as an allowance for
a. Hilangnya pasar aktif dari a. Loss of active market of sebagai penyisihan impairment losses on
kerugian atas aset financial assets purchased
aset keuangan; atau financial assets; or keuangan yang dibeli atau or originating from
b. Pembelian aset keuangan b. Purchase of financial assets yang berasal dari aset impairment financial assets.
dengan diskon sangat at a very large discount or keuangan memburuk.
besar atau jauh di bawah significant below par. c. Pada setiap tanggal c. At each reporting date, the
harga par. pelaporan, Grup mengakui Group recognizes in profit
dalam laba rugi jumlah or loss the amount of
perubahan kerugian kredit changes in lifetime
2) Kriteria dan pengukuran aset 2) Criteria for assets originating ekspektasian sepanjang expected credit losses as
yang berasal dari aset from impaired financial assets umurnya sebagai an impairment gain or loss.
keuangan memburuk keuntungan atau kerugian
penurunan nilai.
a. Financial assets that are d. Jika aset keuangan d. If the financial assets are
a. Aset keuangan yang terbukti berdasarkan fakta proven based on facts or
dimodifikasi/renegosiasi modified/renegotiated atau informasi yang relevant information that the
dan menghasilkan resulting in derecognition of relevan bahwa aset financial assets are
penghentian pengakuan financial assets are keuangan membaik, maka improving, the Group will
classified as assets Grup akan mencatat di recognize in the income
aset keuangan laporan laba rugi sebagai statement as a deduction for
dikelompokkan sebagai originating from impaired
pengurang “Beban “Allowance for Impairment
aset yang berasal dari aset financial assets if they meet Pembentukan Cadangan Losses”.
keuangan memburuk jika the following criteria: Kerugian Penurunan Nilai”.
e. Jika kondisi aset keuangan e. If the condition of the
memenuhi kriteria berikut: terbukti memburuk, maka financial asset are proven to
1. Waive atas tunggakan Grup akan mencatat di be impaired, the Group will
1. Waive on interest
bunga termasuk laporan laba rugi sebagai recognize it in the income
arrears including penambah “Beban statement as an addition to
dengan Tunggakan
Scheduled Interest Pembentukan Cadangan “Allowance for Impairment
Bunga yang
Arrears and Deferred Kerugian Penurunan Nilai”. Losses”.
Dijadwalkan (TBYD)
Interest of 100% (one
dan Bunga yang Grup menggunakan kriteria untuk The Group uses criteria to determine
hundred percent); or
Ditangguhkan (BYDT) menentukan kategori aset the category of financial assets that
sebesar 100% keuangan yang mengalami have impaired based on the grouping
penurunan nilai berdasarkan of the risk levels of financial assets
(seratus persen); atau pengelompokan tingkat risiko aset above. Financial assets in stage 3
2. Kredit dikonversi 2. Loans are converted keuangan di atas. Aset keuangan group and POCI are financial assets
menjadi penyertaan into temporary equity pada kelompok stage 3 dan POCI that have impaired.
modal sementara. participation (temporary merupakan aset keuangan yang
investment in shares). mengalami penurunan nilai.
71 72
PT BANK MANDIRI (PERSERO) TBK 1350 1351 ANNUAL REPORT 2024
Page 398
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued) c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued) keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai 3. Impairment method 3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
Grup melakukan evaluasi penurunan The Group evaluates the impairment Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut: using the following methods: nilai dengan metode sebagai berikut using the following methods (continued):
(lanjutan):
a) Metode Individual a) Individual Method
a) Metode Individual (lanjutan) a) Individual Method (continued)
1) Kriteria Individual 1) Individual Criteria
Grup mengevaluasi penurunan The Group evaluates impairment 3) Evaluasi Penurunan Nilai 3) Impairment Evaluation
nilai secara individual apabila individually when the Group has
Grup memiliki informasi yang reasonable and supportable Evaluasi penurunan nilai Individual impairment evaluation
wajar dan terdukung untuk information to measure the secara individual didasarkan is based on the concept of an
mengukur kerugian kredit lifetime expected credit losses pada konsep estimasi jumlah estimated weighted probability of
ekspektasian sepanjang on an individual instrument and probabilitas tertimbang loss of financial assets. This
umurnya pada instrumen the financial assets have the kerugian aset keuangan. concept uses the weighting of
secara individual dan aset following criteria: Konsep tersebut menggunakan each of the 3 (three) scenarios,
keuangan memiliki kriteria pembobotan masing-masing which are the optimistic
sebagai berikut: dari 3 (tiga) skenario yaitu scenario, the normal scenario,
a. Aset keuangan per debitur a. Financial assets per debtor skenario optimis, skenario and the pessimistic scenario.
memiliki nilai outstanding with a cumulative normal, dan skenario pesimis.
kumulatif lebih dari outstanding amount of more
Rp25.000 (dua puluh lima than Rp25,000 (twenty five 1. Optimis 1. Optimistic
miliar Rupiah); billion Rupiah);
b. Kredit segmen Corporate, b. Loans for the Corporate, Skenario dengan asumsi A scenario with the
Kelembagaan, Financial Institutional, Financial terdapat kenaikan atau assumption that there is an
Institutions, Commercial, Institutions, Commercial, ekspansi dalam increase or expansion in the
dan SME Banking; dan and SME Banking perekonomian yang economy which results in
segments; and berakibat pada the strengthening of variable
c. Aset keuangan termasuk c. Financial assets fall into the menguatnya nilai variabel values such as increased
dalam kategori stage 2 stage 2 category as a result seperti pertumbuhan economic growth or
akibat dari restrukturisasi, of a restructuring, stage 3, ekonomi meningkat atau exchange rate appreciation.
stage 3, atau POCI. or POCI. apresiasi nilai tukar.
Grup juga dapat menetapkan The Group may also designate
2. Normal 2. Normal
aset keuangan untuk dievaluasi financial assets to be evaluated
secara individual meskipun individually even though the
financial assets have not yet Skenario yang memiliki The scenario that has the
aset keuangan dimaksud
meet criteria for individual peluang terbesar untuk greatest chance of occurring
belum memiliki kriteria untuk
dievaluasi secara individual. evaluation. terjadi dibandingkan compared to the other
2 (dua) skenario lainnya. 2 (two) scenarios. The
2) Jika aset keuangan terdapat 2) If a financial asset has objective Nilai variabel dalam variable value in the
bukti objektif penurunan nilai evidence of impairment from a skenario baseline adalah baseline scenario is the
dari aset keuangan yang financial asset that is evaluated hasil proyeksi dengan projection result assuming
dievaluasi secara individual individually but there is no asumsi pergerakan economic movements
namun tidak terdapat kerugian impairment loss, the financial ekonomi tanpa adanya without any extraordinary
penurunan nilai, maka aset asset is still classified as a peristiwa luar biasa, events, shocks or economic
keuangan tersebut tetap financial asset that will be guncangan atau gejolak turmoil.
dimasukkan ke dalam assessed for impairment ekonomi.
klasifikasi aset keuangan yang individually. However, the Group
akan dievaluasi penurunan establishes allowance for 3. Pesimis 3. Pessimistic
nilainya secara individual. impairment losses on these
Namun, Grup membentuk financial assets based on the Skenario dengan asumsi Scenarios with the
cadangan kerugian penurunan probability of default resulting terdapat pelemahan atau assumption that there is a
nilai atas aset keuangan from a collective evaluation of kontraksi dalam weakening or contraction in
tersebut berdasarkan loans impairment. perekonomian yang the economy that results in
probability of default yang berakibat melemahnya weakening of variable
dihasilkan dari evaluasi nilai variabel seperti values such as a decrease
penurunan nilai kredit secara penurunan pertumbuhan in economic growth or
kolektif. ekonomi atau depresiasi depreciation of the
nilai tukar. exchange rate.
73 74
PT BANK MANDIRI (PERSERO) TBK 1352 1353 ANNUAL REPORT 2024
Page 399
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued) H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut using the following methods (continued):
(lanjutan): Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut using the following methods (continued):
a) Metode Individual (lanjutan) a) Individual Method (continued) (lanjutan):
3) Evaluasi Penurunan Nilai 3) Impairment Evaluation b) Metode Kolektif b) Collective Method
(lanjutan) (continued)
Setiap skenario menghasilkan Each scenario provides a 1) Kriteria Kolektif 1) Collective Criteria
nilai kini arus kas yang discounted present value of cash
didiskontokan, di mana arus flows, where the cash flows are Bank mengevaluasi penurunan The Bank assesses impairment
kas tersebut didasarkan pada based on all available nilai secara kolektif apabila collectively if the financial assets
seluruh informasi yang tersedia information with experienced aset keuangan memiliki share the same risk
dengan experienced credit credit judgment and reflect all kesamaan dalam karakteristik characteristics of the financial
judgement serta mencerminkan information that takes into risiko aset keuangan dengan assets with the purpose of
seluruh informasi yang account various factors such as: tujuan untuk memfasilitasi facilitating analysis which is
memperhatikan berbagai faktor
seperti: analisis yang didesain untuk designed to allows a significant
1. Kekuatan finansial dan 1. Financial strength and the memungkinkan peningkatan increase in credit risk to be
kemampuan debitur untuk debtor's repayment risiko kredit secara signifikan identified in a timely manner.
membayar kembali capacity. dapat diidentifikasi tepat waktu. The criteria for financial assets
kewajiban (repayment Kriteria aset keuangan yang that are evaluated collectively
capacity). dievaluasi secara kolektif are as follows:
2. Jenis dan jumlah agunan. 2. Type and amount of adalah sebagai berikut:
collateral.
3. Ketersediaan garansi. 3. Availability of warranty. a. Aset keuangan per debitur a. Financial assets per debtor
4. Prospek usaha nasabah di 4. Customers' future business merupakan aset keuangan are non-performing financial
masa datang. prospects. non-performing atau assets or have days past
5. Probabilitas penjualan 5. Probability of collateral sale. memiliki days past due > due > 90 days and have a
agunan. 90 hari dan memiliki nilai cumulative value of ≤
6. Kerugian historis. 6. Historical losses. kumulatif sebesar ≤ Rp25,000 (twenty five billion
7. Faktor makroekonomi 7. Relevant macroeconomic Rp25.000 (dua puluh lima rupiah) for the Corporate,
yang relevan. factors. milyar rupiah) untuk Institutional, Financial
Selisih estimasi jumlah The difference between the Segmen Corporate, Institutions, Commercial,
probabilitas tertimbang dengan weighted probability and the total Kelembagaan, Financial and SME Banking
jumlah outstanding aset outstanding of financial assets Institutions, Commercial segments;
keuangan mencerminkan reflects the amount of the dan SME Banking;
jumlah kerugian penurunan individual impairment loss. b. Aset keuangan performing b. Performing financial assets
nilai individual. atau memiliki days past or having days past due
Metode evaluasi penurunan The individual impairment due ≤ 90 hari dan tidak ≤ 90 days and were not
nilai secara individual evaluation method is based on direstrukturisasi untuk restructured for the
didasarkan pada 2 (dua) 2 (two) concepts, which are the segmen Corporate, Corporate, Institutional,
konsep, yaitu estimasi jumlah estimated amount of loss on Kelembagaan, Financial Financial Institutions,
kerugian aset keuangan dan financial assets and the Institutions, Commercial Commercial, and SME
estimasi jumlah yang dapat estimated amount that can be dan SME Banking; dan Banking segments; and
diperoleh kembali. Metode recovered. The method used are c. Seluruh kredit segmen c. All loans in the Micro
yang digunakan adalah discounted cash flow or fair Micro Banking dan Banking and Consumer
discounted cash flow atau value of collateral method. The
metode fair value of collateral. Bank uses the fair value of Consumer. segments.
Bank menggunakan metode collateral method as future cash
fair value of collateral sebagai flows if it meets one of the Secara garis besar, seluruh In general, all loan portfolios for
arus kas masa datang apabila following conditions: portofolio kredit yang evaluasi which impairment evaluation is
memenuhi salah satu kondisi penurunan nilainya tidak not calculated using the
berikut: dihitung menggunakan metode individual method will be
1. Kredit bersifat collateral 1. Loans is collateral individual, akan dievaluasi evaluated using the collective
dependent, yaitu jika dependent, if loans
pelunasan kredit hanya repayment source only from menggunakan metode kolektif. method.
bersumber dari agunan; collateral;
2. Sulit untuk menentukan 2. It is difficult to reliably 2) Evaluasi Penurunan Nilai 2) Impairment Evaluation
jumlah dan waktu determine the amount and
penerimaan estimasi arus timing of receipt of the Evaluasi penurunan nilai The evaluation of collective
kas yang berasal dari estimated cash flow from secara kolektif didasarkan impairment is based on the
pokok kredit dan/atau loan principal and/or pada konsep Probability of concepts of Probability of Default
bunga dengan andal; interest; and/or;
dan/atau Default (PD), Loss Given (PD), Loss Given Default (LGD),
3. Pengambilalihan agunan 3. Foreclosure of collateral is Default (LGD) dan Exposure at and Exposure at Default (EAD)
kemungkinan besar terjadi likely to occur and is Default (EAD) yang which consider past, current, and
dan didukung dengan supported by legal binding mempertimbangkan informasi future information.
aspek legal pengikatan aspects of collateral. masa lalu, terkini, dan masa
agunan. mendatang.
75 76
PT BANK MANDIRI (PERSERO) TBK 1354 1355 ANNUAL REPORT 2024
Page 400
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued) H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut using the following methods (continued):
(lanjutan): Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut using the following methods (continued):
b) Metode Kolektif (lanjutan) b) Collective Method (continued) (lanjutan):
2) Evaluasi Penurunan Nilai 2) Impairment Evaluation b) Metode Kolektif (lanjutan) b) Collective Method (continued)
(lanjutan) (continued)
2) Evaluasi Penurunan Nilai 2) Impairment Evaluation
a. Probability of Default a. Probability of Default (lanjutan) (continued)
Bank menggunakan The Bank uses the Basel, b. Loss Given Default b. Loss Given Default
metode Basel, Vasicek, Vasicek, Roll Rate
Roll Rate Transition Matrix Transition Matrix, and other
maupun pendekatan approaches in determining Bank menggunakan The Bank uses Basel and
lainnya dalam menentukan the PD value of each debtor. metode Basel dan Historical methods in
nilai PD dari setiap debitur. Historical dalam determining the LGD value
menentukan nilai LGD dari of each debtor. LGD
Metode Basel dilakukan The Basel method is setiap debitur. describes the nominal
dengan menentukan performed by determining LGD menggambarkan percentage of the facility
hubungan antara PD suatu the relationship between a persentase nominal that the Bank will not be
debitur dengan debtor's PD with the internal fasilitas yang tidak akan able to recover against the
karakteristik internal dari characteristics of that dapat dipulihkan oleh Bank default debtor. Regular LGD
debitur yang debtor. The Basel model terhadap debitur default. is calculated with formula 1-
bersangkutan. Model that has been obtained is LGD biasa dihitung Recovery Rate. The
Basel yang telah used as the basis for
didapatkan digunakan determining the PD value of dengan formula 1- recovery rate is calculated
sebagai dasar penentuan each debtor. Recovery Rate. Recovery by considering the Time
nilai PD dari setiap debitur. rate dihitung Value of Money from the
mempertimbangkan Time recovery of the default
Metode Vasicek adalah The Vasicek method is a Value of Money dari obligation. The interest rate
metode penentuan PD method of determining PD pengembalian kewajiban used to calculate the Time
menggunakan formula using the asset correlation yang telah default. Tingkat Value of Money of Recovery
korelasi aset yang telah formula that has been suku bunga yang is the Effective Interest Rate
ditentukan oleh Basel determined by the Basel digunakan untuk (EIR).
Committee. Committee. menghitung Time Value of
Money dari Recovery
Metode Roll Rate The Roll Rate Transition
Transition Matrix Matrix method uses the adalah Effective Interest
menggunakan historical historical transition bucket Rate (EIR).
transition bucket PD. PD. PD buckets used in
Bucket PD yang historical calculations are as Metode Basel dilakukan The Basel method is carried
digunakan dalam follows: dengan menentukan out by determining the
perhitungan historical hubungan antara LGD relationship between a
adalah sebagai berikut: suatu debitur dengan debtor's LGD and the
1. Bucket 1: Lancar 1. Bucket 1: Current karakteristik internal dari internal characteristics of
2. Bucket 2: 1-30 days 2. Bucket 2: 1-30 days debitur yang the debtor concerned. The
past due (DPD) past due (DPD) bersangkutan. Model Basel model that has been
3. Bucket 3: 31-60 dpd 3. Bucket 3: 31-60 dpd Basel yang telah obtained is used as the
4. Bucket 4: 61-90 dpd 4. Bucket 4: 61-90 dpd
5. Bucket 5: >90 dpd 5. Bucket 5: >90 dpd didapatkan digunakan basis for determining
sebagai dasar penentuan the LGD value of each
PD Forward-Looking PD Forward-Looking Macro nilai LGD dari setiap debtor.
Macro Adjustment adalah Adjustment is a method debitur.
metode yang digunakan used to determine
untuk menentukan nilai PD the forward looking PD Metode Historical Historical method is done by
forward looking dari value of both Basel and Roll dilakukan dengan calculating the average
pendekatan baik Basel Rate approaches based on menghitung rata-rata nilai value of LGD in the long
maupun Roll Rate the historical relationship LGD dalam periode jangka term observation period in
berdasarkan hubungan between the macro panjang pada segmen the respective segment.
historis antara makro economy and the PD value yang dimaksud.
ekonomi dengan nilai PD of the Bank.
Bank.
77
PT BANK MANDIRI (PERSERO) TBK 1356 135778 ANNUAL REPORT 2024
Page 401
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued) c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued) keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued) 3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
Grup melakukan evaluasi penurunan The Group evaluates the impairment Grup melakukan evaluasi penurunan The Group evaluates the impairment
nilai dengan metode sebagai berikut using the following methods (continued): nilai dengan metode sebagai berikut using the following methods (continued):
(lanjutan): (lanjutan):
b) Metode Kolektif (lanjutan) b) Collective Method (continued) b) Metode Kolektif (lanjutan) b) Collective Method (continued)
2) Evaluasi Penurunan Nilai 2) Impairment Evaluation 2) Evaluasi Penurunan Nilai 2) Impairment Evaluation
(lanjutan) (continued) (lanjutan) (continued)
b. Loss Given Default b. Loss Given Default c. Exposure at Default c. Exposure at Default
(lanjutan) (continued) (lanjutan) (continued)
Forward-Looking Macro Forward-Looking Macro Metode Expected Lifetime The Expected Lifetime
Adjustment pada LGD Adjustment in LGD is a ialah metode yang method is a method that
adalah metode yang method used to determine mempelajari behaviour studies the behavior of the
digunakan untuk the forward looking LGD dari tingkat penyelesaian debtor's level of settlement
menentukan nilai LGD value based on the historical fasilitas (lunas atau hapus (paid off or write off)
forward looking relationship between
buku) debitur compared to the facility
berdasarkan hubungan macroeconomics and the
historis antara Bank's LGD value. If there is dibandingkan dengan settlement schedule.
makroekonomi dengan no relationship between jadwal penyelesaian
nilai LGD Bank. Jika tidak macroeconomics and the fasilitas.
didapatkan hubungan Bank's LGD value, the Bank
antara makroekonomi may not use Forward- d. Expected Credit Loss d. Expected Credit Loss
dengan nilai LGD Bank, Looking in determining the
maka Bank tidak dapat LGD value. Secara umum formula In general, the formula for
menggunakan Forward- untuk menghitung ECL calculating collective ECL is
Looking dalam penentuan secara kolektif adalah the multiplication of
nilai LGD. pengkalian antara Probability of Default, Loss
Probability of Default, Loss Given Default, and
c. Exposure at Default c. Exposure at Default Given Default, dan Exposure at Default.
Exposure at Default.
Dalam menentukan nilai In determining the EAD
EAD dari setiap debitur, value of each debtor, the Dalam menghitung In calculating the amount of
Bank menggunakan Bank uses the Basel, besarnya cadangan collective impairment, the
metode Basel, Prepayment Rate, and kerugian penurunan nilai Bank uses the loan carrying
Prepayment Rate dan Expected Lifetime method. kolektif, Bank value which the impairment
Expected Lifetime. EAD EAD describes the exposure menggunakan nilai saldo value is assessed
menggambarkan exposure that will be borne by the rekening kredit dari yang collectively.
yang akan ditanggung Bank if there is a debtor penurunan nilainya
Bank jika terdapat debitur become defaults. dievaluasi secara kolektif.
yang default.
Perhitungan cadangan Calculation of impairment is
Metode Basel dalam The Basel method in kerugian penurunan nilai done for each stage
perhitungan EAD calculating EAD is sesuai pada masing- according to the
dilakukan dengan performed by determining masing stage sesuai pada characteristics of the
menentukan hubungan the relationship between a karakteristik staging. staging. The calculation
antara EAD suatu debitur debtor's EAD and the Metode perhitungan pada method for each stage is as
dengan karakteristik internal characteristics of masing-masing stage follows:
internal dari debitur yang the respective debtor.
adalah sebagai berikut:
bersangkutan.
1. Stage 1: 12-months 1. Stage 1: 12-months
Metode Prepayment Rate The Prepayment Rate ECL ECL
ialah metode yang method is a method that 2. Stage 2: Lifetime ECL 2. Stage 2: Lifetime ECL
mempelajari behaviour studies the behavior of the 3. Stage 3: Lifetime ECL 3. Stage 3: Lifetime ECL
dari tingkat pembayaran debtor's payment rate that is
debitur yang lebih besar bigger than the scheduled 12-Months ECL adalah 12-Months ECL is the
dibandingkan dengan facility payment amount. perhitungan kerugian calculation of the expected
besaran pembayaran ekspektasian yang loss for the next 1 year.
fasilitas yang telah dihitung untuk 1 tahun ke
dijadwalkan. depan.
80
PT BANK MANDIRI (PERSERO) TBK 1358 79 1359 ANNUAL REPORT 2024
Page 402
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued) c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued) H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
3. Metode penurunan nilai (lanjutan) 3. Impairment method (continued)
4. Pendapatan bunga sebelum dan 4. Interest income before and after
Grup melakukan evaluasi penurunan The Group evaluates the impairment sesudah penurunan nilai (lanjutan) impairment (continued)
nilai dengan metode sebagai berikut using the following methods (continued):
(lanjutan): Pendapatan bunga dari aset keuangan Interest income from impaired financial
yang mengalami penurunan nilai (stage assets (stage 3 or POCI) is calculated by
b) Metode Kolektif (lanjutan) b) Collective Method (continued) 3 atau POCI) dilakukan dengan applying an effective interest rate on the
menerapkan suku bunga efektif atas net carrying amount of financial assets,
2) Evaluasi Penurunan Nilai 2) Impairment Evaluation jumlah tercatat neto aset keuangan yaitu which is the outstanding amount after
(lanjutan) (continued)
jumlah saldo setelah dikurangi dengan deducting losses due to impairment for:
d. Expected Credit Loss d. Expected Credit Loss kerugian akibat penurunan nilai untuk:
(lanjutan) (continued)
a) Aset Keuangan yang Dibeli atau a) Financial Assets Purchased or
ECL-Lifetime adalah ECL-Lifetime is the Berasal dari Aset Keuangan Originated Credit-Impaired Financial
perhitungan kerugian calculation of the expected Memburuk (“POCI”) Assets (“POCI”)
ekspektasian yang loss which is calculated for
dihitung untuk sisa tenor the remaining tenor of the Untuk aset keuangan tersebut, For these financial assets, the Group
fasilitas. facility. Grup menerapkan suku bunga applies a risk-adjusted effective
efektif yang disesuaikan dengan interest rate on the amortised cost of
Dalam perhitungan ECL Every year in calculating the risiko kredit (risk-adjusted effective the financial assets since initial
setiap tahun ECL uses the discount interest rate) atas biaya perolehan recognition.
menggunakan discount factor based on formula that diamortisasi dari aset keuangan
factor dengan formula the Group has formulated. sejak pengakuan awal.
yang Grup telah
rumuskan.
b) Stage 3 b) Stage 3
Probability weighted dalam The probability weighted in
perhitungan cadangan the calculation of Untuk aset keuangan tersebut, For these financial assets, the Group
kerugian penurunan nilai impairment has been Grup menerapkan suku bunga applies an effective interest rate on
telah ditentukan oleh Grup determined by the Group efektif atas biaya perolehan the amortised cost of financial assets
mencakup persentase which includes the diamortisasi dari aset keuangan di in the reporting period, which is the
skenario optimis, normal, percentage of optimistic, periode pelaporan, yaitu nilai yang amount that has been reduced by
dan pesimis. normal, and pessimistic telah dikurangi kerugian akibat any impairment losses.
scenarios. penurunan nilai.
Total rata-rata tertimbang The total weighted of the Pendapatan bunga selanjutnya diakui Interest income is subsequently
atas estimasi arus kas estimated cash flow atas dasar suku bunga yang digunakan recognised based on of the interest rate
dimaksud menjadi becomes a deduction from
untuk mendiskonto arus kas masa used to discount future cash flows in
pengurang atas nilai the carrying amount of the
depan dalam pengukuran kerugian measuring impairment losses or what is
tercatat kredit yang loans, where the difference
dimana selisihnya akan will be the allowance for penurunan nilai atau yang disebut known as unwinding interest.
menjadi cadangan impairment on loans. dengan unwinding interest.
kerugian penurunan nilai
kredit. 5. Penyisihan kerugian aset produktif 5. Allowance for possible losses on
Entitas Anak berbasis syariah earning assets of Subsidiary based on
4. Pendapatan bunga sebelum dan 4. Interest income before and after sharia
sesudah penurunan nilai impairment
Cadangan kerugian penurunan nilai atas Allowance for impairment losses on
Sebelum terjadinya penurunan nilai Prior to impairment (stage 1 & 2), interest piutang murabahah yang dinilai secara murabahah receivable is calculated based
(stage 1 & 2), pendapatan bunga income is calculated using the effective kolektif dihitung berdasarkan PSAK 402 on collective method according to SFAS
dihitung menggunakan metode bunga interest method, by applying an effective “Akuntansi Murabahah” dan ISAK 402 402 “Accounting for Murabahah” and
efektif yaitu dengan menerapkan suku interest rate to the gross carrying amount “Penurunan Nilai Piutang Murabahah”. Interpretation of Financial Accounting
bunga efektif atas jumlah tercatat bruto of financial assets except for financial
Standard (“IFAS”) 402 “Impairment Loss
aset keuangan kecuali untuk aset assets purchased or originated from
for Murabahah Receivables”.
keuangan yang dibeli atau yang berasal impaired financial assets.
dari aset keuangan memburuk.
81 82
PT BANK MANDIRI (PERSERO) TBK 1360 1361 ANNUAL REPORT 2024
Page 403
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued) c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued) keuangan (lanjutan) financial assets (continued)
5. Penyisihan kerugian aset produktif 5. Allowance for possible losses on 5. Penyisihan kerugian aset produktif 5. Allowance for possible losses on
Entitas Anak berbasis syariah earning assets of Subsidiary based on Entitas Anak berbasis syariah earning assets of Subsidiary based on
(lanjutan) sharia (continued) (lanjutan) sharia (continued)
(a) Aset keuangan yang dicatat (a) Financial assets carried at amortised
(a) Aset keuangan yang dicatat (a) Financial assets carried at amortised berdasarkan biaya perolehan cost (continued)
berdasarkan biaya perolehan cost diamortisasi (lanjutan)
diamortisasi
Pedoman pembentukan The guidelines for the
1. Aset produktif terdiri dari giro 1. Earning assets consist of current penyisihan kerugian aset establishment of allowance for
dan penempatan pada Bank account and placements with produktif berdasarkan POJK impairment losses on earning
Indonesia dalam bentuk Bank Indonesia in the form of tersebut adalah sebagai assets based on the
Sertifikat Bank Indonesia Bank Indonesia Sharia berikut: aforementioned FSA Regulation
Syariah (SBIS), Fasilitas Certificate (Sertifikat Bank are as follows:
Simpanan Bank Indonesia Indonesia Syariah (SBIS)), Bank
Syariah (FASBIS), Tagihan Indonesia Sharia Deposit Facility a) Cadangan umum, a) General reserve, shall be no
Reverse Repo SBSN BI, Term (Fasilitas Bank Indonesia sekurang- kurangnya less than 1% of total
Deposit Valas Syariah BI, giro Syariah (FASBIS)), Reverse sebesar 1% dari aset earning assets classified as
pada bank syariah lain, Repo Receivables State Sharia produktif yang digolongkan current, excluding Bank
penempatan pada bank syariah Certificates (Surat Berharga lancar, tidak termasuk Indonesia Sharia
lain, investasi pada surat Syariah Negara (SBSN)) BI, SBIS dan surat berharga Certificates and debt
berharga, penyertaan modal Term Deposit Foreign Currency yang diterbitkan securities issued by the
sementara, piutang Sharia BI, current accounts with pemerintah berdasarkan Government based on
murabahah, pembiayaan other sharia banks, placement prinsip syariah, serta sharia principles, and part of
musyarakah dan mudharabah with other sharia banks, bagian aset produktif yang earning assets guaranteed
dan pembiayaan syariah investment in marketable dijamin dengan jaminan by government and cash
lainnya (termasuk pinjaman securities, temporary equity pemerintah dan agunan collateral in the form of
qardh), dan komitmen dan participation, murabahah tunai berupa giro, demand deposits, saving
kontinjensi yang memiliki risiko receivables, musyarakah and tabungan, deposito, deposits, time deposits,
kredit seperti bank garansi dan mudharabah financing and other setoran jaminan, dan/atau guarantee deposits, and/or
letter of credit (“L/C”) yang sharia financing (including funds emas yang diblokir dan gold which are pledged and
tidak dapat dibatalkan dan of qardh), and commitments and disertai dengan surat accompanied with the
standby letter of credit. contingencies with credit risk, kuasa pencairan. power of attorney to
such as bank guarantees, liquidate.
irrevocable letter of credit (“LC”)
and standby letter of credit. b) Cadangan khusus, b) Special reserve shall be at
sekurang- kurangnya least:
Penyisihan kerugian aset Allowance for impairment losses sebesar:
produktif dan aset non- of earning assets and non- - 5% dari aset produktif Ͳ 5% of earning assets
produktif bank umum yang earning assets for commercial yang digolongkan classified as Special
melaksanakan kegiatan bank conducting business Dalam Perhatian Mention after deducting
berdasarkan prinsip syariah based on sharia principles is Khusus setelah collateral value;
diatur dalam Peraturan Otoritas regulated on Financial Services dikurangi nilai agunan; Ͳ 15% of earning assets
Jasa Keuangan (POJK) Authority Regulation (“POJK”) - 15% dari aset classified as
No. 2/POJK.03/2022 tanggal No. 2/POJK.03/2022 dated produktif yang Substandard after
digolongkan Kurang deducting collateral
31 Januari 2022 tentang 31 January 2022 regarding
Lancar setelah value;
“Penilaian Kualitas Aset Bank "Asset Quality Assessment for
dikurangi nilai agunan;
Umum Syariah dan Unit Usaha Sharia Commercial Banks and
- 50% dari aset Ͳ 50% of earning assets
Syariah”, serta POJK Sharia Business Units", and
produktif yang classified as Doubtful
No. 12/POJK.03/2015 tanggal POJK No. 12/POJK.03/2015 digolongkan after deducting
21 Agustus 2015 tentang dated 21 August 2015 regarding Diragukan setelah collateral value;
Ketentuan Kehati-hatian “Prudential Principle Provisions dikurangi nilai agunan;
dalam Rangka Stimulus for Sharia Banks and Sharia - 100% dari aset Ͳ 100% of earning assets
Perekonomian Nasional bagi Commercial Business Units produktif yang classified as Loss after
Bank Umum Syariah dan Unit to Stimulate the National digolongkan Macet deducting collateral
Usaha Syariah. Economy”. setelah dikurangi nilai value.
agunan.
83 84
PT BANK MANDIRI (PERSERO) TBK 1362 1363 ANNUAL REPORT 2024
Page 404
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued) H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued)
5. Penyisihan kerugian aset produktif 5. Allowance for possible losses on
Entitas Anak berbasis syariah earning assets of Subsidiary based on 5. Penyisihan kerugian aset produktif 5. Allowance for possible losses on
(lanjutan) sharia (continued) Entitas Anak berbasis syariah earning assets of Subsidiary based on
(a) Aset keuangan yang dicatat (a) Financial assets carried at amortised (lanjutan) sharia (continued)
berdasarkan biaya perolehan cost (continued)
diamortisasi (lanjutan) (a) Aset keuangan yang dicatat (a) Financial assets carried at amortised
berdasarkan biaya perolehan cost (continued)
Pedoman pembentukan The guidelines for the diamortisasi (lanjutan)
penyisihan kerugian aset establishment of allowance for
produktif berdasarkan POJK impairment losses on earning Sesuai dengan PSAK 402 In accordance with SFAS No. 402
tersebut adalah sebagai berikut assets based on the "Akuntansi Murabahah" dan “Accounting for Murabahah” and
(lanjutan): aformentioned FSA Regulation Pedoman Akuntansi Perbankan Indonesia Sharia Banking
are as follows (continued):
Syariah Indonesia (PAPSI Revisi Accounting Guidelines (PAPSI
c) Kewajiban untuk c) The requirement to 2013), Entitas Anak menghitung Revised 2013), the Subsidiary
membentuk penyisihan establish allowance for CKPN individual untuk piutang calculates individual allowance for
kerugian aset produktif impairment losses shall not murabahah sesuai dengan impairment losses for murabahah
tidak berlaku bagi aset be applicable for earning ketentuan di ISAK 402 “Penurunan receivables in accordance with IFAS
produktif untuk transaksi assets under leasing Nilai Piutang Murabahah”. No. 402 “Impairment of Murabahah
sewa dengan perpindahan transactions in the form of Receivables”.
hak milik berupa akad ijarah or ijarah muntahiyah
ijarah atau ijarah bittamlik. The Subsidiary is
muntahiyah bittamlik. required to Entitas Anak menetapkan piutang The Subsidiary determines
Entitas Anak wajib depreciate/amortize the murabahah yang harus dievaluasi murabahah receivables to be
membentuk penyusutan/ assets of ijarah muntahiyah penurunan nilainya secara evaluated for impairment through
amortisasi terhadap aset bittamlik. individual, jika memenuhi salah satu individual evaluation if one of the
ijarah muntahiyah kriteria di bawah ini: following criteria is met:
bittamlik. 1) Piutang murabahah memiliki 1) Murabahah receivables which
kolektibilitas kurang lancar, have collectability status as
Khusus untuk kualitas surat For marketable securities and diragukan dan macet, dan substandard, doubtful and loss,
berharga dan penempatan placements to the Subsidiary,
pada Entitas Anak ditetapkan the collectability is classified into memiliki saldo nilai piutang and have an individual receivables
menjadi 3 (tiga) golongan yaitu 3 (three) categories: current, secara individual di atas atau balance of above or equal to
lancar, kurang lancar dan substandard, and loss. sama dengan Rp10.000; dan Rp10,000; and
macet. Sedangkan untuk collectabilty of investment in 2) Piutang murabahah yang 2) Murabahah receivables that are
kualitas penyertaan modal shares is determined into 4 direstrukturisasi atau pernah restructured or had been
kualitasnya ditetapkan menjadi (four) categories: current, direstrukturisasi dan yang restructured and which individually
4 (empat) golongan yaitu substandard, doubtful and loss. secara individual memiliki saldo have a balance of receivables
lancar, kurang lancar, nilai piutang di atas Rp10.000. above or equal Rp10,000.
diragukan dan macet.
2. Untuk Murabahah, Entitas Anak 2. For Murabahah, the Subsidiary Entitas Anak menetapkan piutang The Subsidiary determines
mengevaluasi apakah terdapat evaluates whether there is an murabahah yang harus dievaluasi murabahah receivables to be
bukti objektif bahwa aset objective evidence that the penurunan nilainya secara kolektif, evaluated for impairment through
keuangan atau kelompok aset financial assets or group of jika memenuhi salah satu kriteria di collective evaluation if one of the
keuangan mengalami financial assets are impaired. bawah ini: following criteria is met:
penurunan nilai. Aset The financial assets or group of 1) Piutang murabahah yang 1) Murabahah receivables which
keuangan atau kelompok aset financial assets are impaired and secara individual memiliki nilai individually have significant value
keuangan diturunkan nilainya the impairment loss occurred
dan kerugian penurunan nilai only if there is an objective signifikan namun tidak memiliki but there is no objective evidence
telah terjadi hanya jika, evidence regarding the bukti objektif penurunan nilai; of impairment;
terdapat bukti objektif impairment as a result of one or 2) Piutang murabahah yang 2) Murabahah receivables which
mengenai penurunan nilai more events that occurred after secara individual memiliki nilai individually have insignificant
tersebut sebagai akibat dari initial recognition which impacts tidak signifikan; dan value; and
satu atau lebih peristiwa yang the estimated future cash flows 3) Piutang murabahah yang 3) Restructured murabahah
terjadi setelah pengakuan awal that can be reliably estimated. direstrukturisasi yang secara receivables which individually have
tersebut (peristiwa yang individual memiliki nilai tidak insignificant value.
merugikan), yang berdampak
pada estimasi arus kas masa signifikan.
depan atas aset keuangan atau
kelompok aset yang dapat Perhitungan cadangan kerugian The calculation of allowance for
diestimasi secara andal. penurunan nilai atas aset keuangan impairment losses on financial assets
yang dinilai secara kolektif which are evaluated collectively,
Cadangan kerugian penurunan nilai The allowance for impairment on dikelompokkan berdasarkan grouped based on similar receivable
atas piutang murabahah yang murabahah receivables is calculated karakteristik risiko piutang yang risk characteristics and taking into
dinilai secara kolektif dihitung using collective assessment sama dengan mempertimbangkan account the receivable segmentation
berdasarkan PSAK 239, “Instrumen according to SFAS No. 239,
Keuangan: Pengakuan dan “Financial Instruments: Recognition segmentasi piutang berdasarkan on the basis of historical loss
Pengukuran”. and Measurement”. pengalaman kerugian masa lalu experience (probability of default).
(probability of default).
85 86
PT BANK MANDIRI (PERSERO) TBK 1364 1365 ANNUAL REPORT 2024
Page 405
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued) c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of H. Cadangan kerugian penurunan nilai aset H. Allowance for impairment losses of
keuangan (lanjutan) financial assets (continued) keuangan (lanjutan) financial assets (continued)
5. Penyisihan kerugian aset produktif 5. Allowance for possible losses on 5. Penyisihan kerugian aset produktif 5. Allowance for possible losses on
Entitas Anak berbasis syariah earning assets of Subsidiary based on Entitas Anak berbasis syariah earning assets of Subsidiary based on
(lanjutan) sharia (continued) (lanjutan) sharia (continued)
(a) Aset keuangan yang dicatat (a) Financial assets carried at amortised (c) Kontrak jaminan keuangan dan (c) Financial guarantee contracts and
berdasarkan biaya perolehan cost (continued)
diamortisasi (lanjutan) komitmen commitments
Entitas Anak menggunakan metode The Subsidiary uses the migration Kontrak jaminan keuangan adalah Financial guarantee contracts are
analisis migrasi yang merupakan analysis method which is a statistical kontrak yang mengharuskan contracts that require the issuer to
suatu metode analisis statistik, analysis method to assess allowance penerbit untuk melakukan make specified payments to
untuk menilai cadangan kerugian for impairment losses on collective pembayaran yang ditetapkan untuk reimburse the contracts holder for a
penurunan nilai atas piutang yang receivables. The Subsidiary uses mengganti uang pemegang kontrak loss incurred because a specified
diberikan secara kolektif. Entitas 5 (five) years historical data to atas kerugian yang terjadi karena debtor defaulted to make payments
Anak menggunakan data historis compute for the Probablitity of Default debitur tertentu gagal untuk when due, in accordance with the
5 (lima) tahun dalam menghitung (“PD”) and Loss Given Default melakukan pembayaran pada saat terms of a debt instrument. Such
probability of Default (“PD”) dan (“LGD”). jatuh tempo, sesuai dengan financial guarantees are given to
Loss Given Default (“LGD”). ketentuan dari instrumen utang. banks, financial institutions and other
Jaminan keuangan tersebut institutions on behalf of customers to
(b) Aset keuangan yang tersedia untuk (b) Financial assets classified as diberikan kepada bank-bank, secure loans and other banking
dijual available for sale lembaga keuangan dan badan- facilities.
badan lainnya atas nama debitur
Pada setiap tanggal laporan posisi The Group assesses at each date of untuk menjamin kredit dan fasilitas-
keuangan konsolidasian, Grup the consolidated statement of fasilitas perbankan lainnya.
mengevaluasi apakah terdapat financial position whether there is
bukti objektif bahwa aset keuangan objective evidence that a financial Jaminan keuangan awalnya diakui Financial guarantees are initially
atau kelompok aset keuangan asset or a group of financial assets is dalam laporan keuangan recognised in the consolidated
mengalami penurunan nilai. Lihat impaired. Refer to Note 2c.(H).(2) for konsolidasian sebesar nilai wajar financial statements at fair value on
Catatan 2c.(H).(2) untuk kriteria the criteria of objective evidence of pada tanggal jaminan diberikan. the date which the guarantee was
bukti objektif adanya penurunan impairment. Nilai wajar dari jaminan keuangan given. The fair value of a financial
nilai. pada saat dimulainya transaksi guarantee at inception is likely to
pada umumnya sama dengan equal with the provision received
Penurunan yang signifikan atau A significant or prolonged decline in provisi yang diterima untuk jaminan because all guarantees are agreed
penurunan jangka panjang atas the fair value of the debt investments diberikan dengan syarat dan on arm’s length terms. Subsequent
nilai wajar dari investasi dalam below its cost is objective evidence kondisi normal. Setelah pengakuan to initial recognition, the Bank’s
instrumen utang di bawah biaya of impairment resulting in the
perolehannya merupakan bukti recognition of an impairment loss. If awal, liabilitas Bank atas jaminan liabilities under such guarantees are
objektif terjadinya penurunan nilai any such evidence exists for tersebut diukur pada jumlah yang measured at the higher amount
dan menyebabkan pengakuan available for sale financial assets, the lebih tinggi antara jumlah awal, between the initial amount, less
kerugian penurunan nilai. Ketika cumulative loss - measured as the dikurangi amortisasi provisi dan amortisation of provision recognised,
terdapat bukti tersebut di atas untuk difference between the acquisition estimasi terbaik dari jumlah yang and the best estimates of the amount
aset keuangan yang tersedia untuk cost and the current fair value, less diharapkan akan terjadi untuk required to settle the guarantee.
dijual, kerugian kumulatif, yang any impairment loss on that financial menyelesaikan jaminan tersebut. These estimation are determined
merupakan selisih antara biaya asset previously recognised in Estimasi ini ditentukan berdasarkan based on experience of similar
perolehan dengan nilai wajar kini, consolidated statement of profit or pengalaman transaksi yang sejenis transactions and history of past
dikurangi kerugian penurunan nilai loss and other comprehensive dan kerugian historis masa lalu, losses, supplemented by the
aset keuangan yang sebelumnya income is removed from equity and dilengkapi dengan penilaian judgement from management. The
telah diakui pada laporan laba rugi recognised in the consolidated manajemen. Pendapatan provisi provision income earned is amortised
dan penghasilan komprehensif lain statement of profit or loss and other yang diperoleh diamortisasi selama over the period of guarantees using
konsolidasian, dikeluarkan dari comprehensive income. jangka waktu jaminan dengan the straight-line method.
ekuitas dan diakui pada laporan menggunakan metode garis lurus.
laba rugi dan penghasilan
komprehensif lain konsolidasian. Bank menentukan cadangan The Bank determines impairment
kerugian penurunan nilai aset losses on financial assets of financial
Jika, pada tahun berikutnya, nilai If, in a subsequent period, the fair keuangan atas kontrak jaminan guarantee contracts that have credit
wajar aset keuangan yang value of a financial asset classified keuangan yang memiliki risiko risk and commitment based on the
diklasifikasikan dalam kelompok as available for sale increases and kredit dan komitmen berdasarkan value that is higher between the
tersedia untuk dijual meningkat dan the increase can be objectively nilai yang lebih tinggi antara nilai amortised value (carrying value) and
peningkatan tersebut dapat secara related to an event occurring after amortisasi (nilai tercatat) dan nilai the present value of the liabilities that
objektif dihubungkan dengan the impairment loss was recognised kini atas pembayaran liabilitas yang are expected to occur (when
peristiwa yang terjadi setelah in the consolidated statement of diharapkan akan terjadi (ketika payment under the guarantee has
pengakuan kerugian penurunan profit or loss and other pembayaran atas jaminan tersebut become probable) or impairment
nilai pada laporan laba rugi dan comprehensive income, the menjadi probable) atau nilai losses that are calculated based on
penghasilan komprehensif lain impairment loss is reversed through cadangan kerugian penurunan nilai historical loss data for a collective
konsolidasian, maka kerugian the consolidated statement of profit
penurunan nilai tersebut harus or loss and other comprehensive yang dihitung berdasarkan data evaluation of impairment.
dipulihkan melalui laba rugi dan income. kerugian historis untuk evaluasi
penghasilan komprehensif lain penurunan nilai secara kolektif.
konsolidasian.
87 88
PT BANK MANDIRI (PERSERO) TBK 1366 1367 ANNUAL REPORT 2024
Page 406
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued) c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
I. Investasi pada sukuk I. Investment in sukuk
J. Sukuk mudharabah yang diterbitkan J. Sukuk mudharabah issued
Sebelum pengakuan awal, Grup Before the initial recognition, the Group
menentukan klasifikasi investasi pada sukuk determines the classification of investment in Sukuk mudharabah yang diterbitkan Sukuk mudharabah issued is recognised at
berdasarkan tujuan investasi Grup. sukuk based on the Group’s investment disajikan sebesar nilai nominal. Biaya-biaya nominal amount. Transaction costs from the
Klasifikasi dalam investasi sukuk terdiri dari: objective. Investment in sukuk can be yang timbul dari penerbitan surat berharga issuance of sukuk mudharabah are
measured as follows: dicatat sebagai beban yang ditangguhkan recognised as deferred expense and
yang disajikan dalam akun “Aset lain-lain” presented as “Other assets” and amortised
- Biaya perolehan - Acquisition cost dan diamortisasi secara garis lurus selama using straight-line over the terms of sukuk
jangka waktu sukuk mudharabah. mudharabah.
Jika investasi tersebut dimiliki dalam If the investment is held within a business
suatu model usaha yang bertujuan model that aims to collect contractual K. Penentuan nilai wajar K. Determination of fair value
utama untuk memperoleh arus kas cash flows and there is a contractual
kontraktual; dan terdapat persyaratan requirement to determine the specific date
Nilai wajar adalah pengukuran berbasis Fair value is a market based measurement.
kontraktual untuk menentukan tanggal of principal payments and/or the returns.
tertentu pembayaran pokok dan/atau The acquisition cost for sukuk ijarah and pasar. Pengukuran/penetapan nilai wajar Fair value is the price that would be received
hasilnya. Biaya perolehan sukuk ijarah sukuk mudharabah includes transaction bertujuan untuk mengestimasi harga dimana to sell an asset or paid to transfer a liability in
dan sukuk mudharabah termasuk biaya cost. The difference between acquisition transaksi teratur (orderly transaction) untuk an orderly transaction among market
transaksi. Selisih antara biaya perolehan cost and nominal value is amortised using menjual aset atau mengalihkan liabilitas participants at the measurement date.
dan nilai nominal diamortisasi secara straight-line method during the period of akan terjadi antara pelaku pasar (market
garis lurus selama jangka waktu sukuk. the sukuk instrument. participants) pada tanggal pengukuran.
- Diukur pada nilai wajar melalui - Measured at fair value through other Ketika tidak terdapat pasar aktif atau harga When there is no active market or the price of
penghasilan komprehensif lain comprehensive income suatu instrumen keuangan yang identik tidak an identical financial instrument cannot be
dapat diobservasi, Grup dapat mengukur observed, the Group can measure fair value
Jika investasi tersebut dimiliki dalam If the investment is held within a business nilai wajar menggunakan teknik penilaian using valuation techniques according to the
suatu model usaha yang bertujuan model which its primary purpose is to
sesuai jenis instrumen keuangan. type of financial instrument.
utama untuk memperoleh arus kas obtain contractual cash flows and sell off
kontraktual dan melakukan penjualan sukuk and there is a contractual
sukuk dan terdapat persyaratan requirements determined by specific date Grup dapat melakukan pengukuran nilai The Group can measure fair value, with the
kontraktual menentukan tanggal tertentu of payment of principal and/or results. The wajar, dengan hirarki sebagai berikut: following hierarchy:
pembayaran pokok dan/atau hasilnya. acquisition cost of sukuk ijarah and sukuk 1. Input Level 1, yaitu harga kuotasian 1. Input Level 1, the quoted prices
Biaya perolehan sukuk ijarah dan mudharabah includes transaction costs. (tanpa penyesuaian) di pasar aktif untuk (unadjusted) in active markets for
sukuk mudharabah termasuk biaya The difference between the acquisition aset atau liabilitas yang identik yang identical assets or liabilities that the
transaksi. Selisih antara biaya perolehan cost and nominal value is amortised on dapat diakses Grup pada tanggal Group can access at the measurement
dan nilai nominal diamortisasi straight-line basis over the terms of pengukuran. date.
secara garis lurus selama jangka sukuk. The changes in fair value are 2. Input Level 2, yaitu input selain harga 2. Input Level 2, the input other than quoted
waktu sukuk. Perubahan nilai wajar recognised in other comprehensive kuotasian yang termasuk dalam level 1 price included in level 1 that can be
diakui dalam penghasilan komprehensif income. At the time of derecognition, the yang dapat diobservasi untuk aset atau observed for assets or liabilities, either
lain. Pada saat penghentian pengakuan changes in fair value in other
liabilitas, baik secara langsung atau directly or indirectly.
saldo, perubahan nilai wajar dalam comprehensive income are reclassified to
tidak langsung.
penghasilan komprehensif lain profit or loss as a reclassification
direklasifikasi ke laba rugi sebagai adjustment. 3. Input Level 3, yaitu input yang tidak 3. Input Level 3, the unobservable input for
penyesuaian reklasifikasi. dapat diobservasi untuk aset atau an asset or liability.
liabilitas.
- Diukur pada nilai wajar melalui laba rugi - Measured at fair value through profit or
loss Pengukuran nilai wajar mengasumsikan A fair value measurement assumes that the
bahwa transaksi untuk menjual aset atau transaction to sell the asset or transfer the
Biaya perolehan sukuk ijarah dan sukuk The acquisition cost of sukuk ijarah and mengalihkan liabilitas terjadi: liability takes place either:
mudharabah yang diukur pada nilai sukuk mudharabah is measured at fair - Di pasar utama untuk aset dan liabilitas - In the principal market for the asset or
wajar melalui laba rugi tidak termasuk value through profit or loss excluding tersebut; atau liability; or
biaya transaksi. Untuk investasi pada transaction costs. For investments in - Jika tidak terdapat pasar utama, di - In the absence of a principal market, in
sukuk yang diukur pada nilai wajar sukuk which are measured at fair value pasar yang paling menguntungkan the most advantageous market for the
melalui laba rugi, selisih antara nilai through profit or loss, the difference
untuk aset atau liabilitas tersebut. asset or liability.
wajar dan jumlah tercatat diakui dalam between the fair value and the carrying
laba rugi. amount is recognised in profit or loss.
89 90
PT BANK MANDIRI (PERSERO) TBK 1368 1369 ANNUAL REPORT 2024
Page 407
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
c. Instrumen keuangan (lanjutan) c. Financial instruments (continued) c. Instrumen keuangan (lanjutan) c. Financial instruments (continued)
K. Penentuan nilai wajar (lanjutan) K. Determination of fair value (continued) K. Penentuan nilai wajar (lanjutan) K. Determination of fair value (continued)
Nilai wajar suatu aset atau liabilitas diukur The fair value of an asset or a liability should Untuk obligasi pemerintah yang tidak For government bonds with no quoted market
menggunakan asumsi yang akan digunakan be measured using the assumptions that memiliki nilai pasar, estimasi nilai wajar prices, a reasonable estimate of the fair value
pelaku pasar ketika menentukan harga aset market participants would use when pricing ditentukan dengan menggunakan model is determined using the internal model based
dan liabilitas tersebut dengan asumsi bahwa the asset or liability, assuming that market internal berdasarkan nilai kini dari arus kas on the present value of expected future cash
pelaku pasar bertindak dalam kepentingan participants act in their best economic interest. masa depan yang diharapkan (pendekatan flows using the next-repricing method
ekonomi terbaiknya. next-repricing method) dengan approach with a deflator factor.
menggunakan faktor deflator.
Pengukuran nilai wajar aset non-keuangan A fair value measurement of a non-financial
memperhitungkan kemampuan pelaku pasar asset takes into account a market participant's L. Reformasi acuan suku bunga L. Interest rate benchmark reform
untuk menghasilkan manfaat ekonomi ability to generate economic benefits by using
dengan menggunakan aset dalam the asset at its highest and best use or by Untuk pengukuran instrumen keuangan yang For the measurement of financial instruments
penggunaan tertinggi dan terbaiknya atau selling it to another market participant that menggunakan biaya perolehan diamortisasi using amortised cost (financial assets of debt
dengan menjualnya kepada pelaku pasar would use the asset at its highest and best (aset keuangan instrumen utang yang instruments classified as amortised cost and
lain yang akan menggunakan aset tersebut use. diklasifikasikan sebagai biaya perolehan fair value through other comprehensive
dalam penggunaan tertinggi dan terbaiknya. diamortisasi dan nilai wajar melalui income, as well as financial liabilities
penghasilan komprehensif lain, serta measured at amortised cost), changes in the
Nilai wajar untuk instrumen keuangan yang The fair value of financial instruments traded liabilitas keuangan yang diukur pada biaya future contractual cash flows of those financial
diperdagangkan di pasar aktif, seperti efek- in active markets, such as marketable perolehan diamortisasi), perubahan arus kas instruments occurs as a result of interest rate
efek dan obligasi pemerintah, ditentukan securities and government bonds, is kontraktual masa depan dari instrumen reform (change in the contractual benchmark
berdasarkan nilai pasar yang berlaku pada determined based on quoted market prices at keuangan tersebut yang terjadi akibat interest rate from the previous LIBOR interest
tanggal laporan posisi keuangan the consolidated statement of financial reformasi suku bunga (perubahan suku rate to an alternative benchmark interest rate)
konsolidasian menggunakan harga yang position date using price that published bunga acuan kontraktual dari sebelumnya will change the effective interest rate of the
dipublikasikan secara rutin dan berasal dari regularly and from credible sources such as suku bunga LIBOR menjadi suku bunga financial instrument. The change in contractual
sumber yang terpercaya, seperti Bloomberg, quoted market prices from Bloomberg, acuan alternatif) akan mengubah tingkat cash flows does not affect the amortised cost
Reuters atau harga yang diberikan oleh Reuters or broker’s quoted price. Investments suku bunga efektif instrumen keuangan of the financial instrument, and has no impact
broker (harga kuotasian). Investasi dalam in mutual fund units are stated at market tersebut. Perubahan arus kas kontraktual on profit or loss (practical expedient). Such
unit reksa dana dinyatakan sebesar nilai value, in accordance with the net value of tersebut tidak mempengaruhi biaya practical expedient can be applied if and only
pasar sesuai nilai aset bersih dari reksa mutual fund assets at the consolidated perolehan diamortisasi instrumen keuangan if the following 2 (two) requirements are met:
dana pada tanggal laporan posisi keuangan statement of financial position date. dimaksud, dan tidak berdampak pada laba
konsolidasian. atau rugi (penerapan praktis). Penerapan
praktis tersebut dapat diterapkan jika dan
Instrumen keuangan dianggap memiliki A financial instrument is deemed to be quoted hanya jika 2 (dua) persyaratan berikut
kuotasi di pasar aktif, jika harga kuotasi in an active market if quoted prices are terpenuhi:
tersedia sewaktu-waktu dan dapat diperoleh available at any time and can be obtained 1. Perubahan arus kas kontraktual tersebut 1. The change in contractual cash flows is
secara rutin dari bursa, pedagang efek regularly from stock exchanges, dealers, and diperlukan sebagai akibat langsung dari necessary as a direct result of the reform
(dealer), perantara efek (broker) dan harga brokers. These prices reflect actual and reformasi acuan suku bunga; dan of benchmark interest rates; and
tersebut mencerminkan transaksi pasar yang regular market transactions in a fair 2. Suku bunga acuan alternatif pengganti 2. The alternative reference interest rate is
aktual dan rutin dalam suatu transaksi yang transaction. If the criteria above are not met, secara ekonomis setara (economically economically equivalent to the previously
wajar. Jika kriteria di atas tidak terpenuhi, the active market is declared unavailable. equivalent) dengan suku bunga acuan used benchmark interest rate.
maka pasar aktif dinyatakan tidak tersedia. Indications of an inactive market are that there yang digunakan sebelumnya.
Indikasi-indikasi dari pasar tidak aktif adalah is a large gap between the bid and ask prices
terdapat selisih yang besar antara harga or a significant increase in the difference d. Prinsip-prinsip konsolidasian d. Principles of consolidation
penawaran dan permintaan atau kenaikan between the bid and ask prices, and there are
signifikan dalam selisih harga penawaran only a few recent transactions. Laporan keuangan konsolidasian meliputi laporan The consolidated financial statements include the
dan permintaan dan hanya terdapat keuangan Bank Mandiri dan Entitas Anak yang financial statement of Bank Mandiri and its
beberapa transaksi terkini. mayoritas sahamnya dimiliki atau dikendalikan Subsidiaries in which the majority shares are
oleh Bank Mandiri. owned or controlled by Bank Mandiri.
Untuk efek-efek yang tidak mempunyai For marketable securities with no quoted
harga pasar, estimasi atas nilai wajar efek- market price, a reasonable estimate of the fair Pengendalian didapat ketika Bank terekspos atau Control is presumed to exist where the Bank is
efek ditetapkan dengan mengacu pada nilai value is determined by reference to the current memiliki hak atas imbal hasil variabel dari exposed, or has rights, to variable returns from its
wajar instrumen lain yang substansinya market value of another instrument which keterlibatannya dengan Entitas Anak dan involvement with the Subsidiaries and has ability to
sama atau dihitung berdasarkan arus kas substantially has the same characteristic or memiliki kemampuan untuk mempengaruhi imbal use its power to affect its returns from its
yang diharapkan terhadap aset bersih efek- calculated based on the expected cash flows hasil tersebut melalui kekuasaannya atas Entitas involvement with the Subsidiaries.
efek tersebut. of the underlying net asset base of the Anak.
marketable securities.
91 92
PT BANK MANDIRI (PERSERO) TBK 1370 1371 ANNUAL REPORT 2024
Page 408
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
d. Prinsip-prinsip konsolidasian (lanjutan) d. Principles of consolidation (continued) d. Prinsip-prinsip konsolidasian (lanjutan) d. Principles of consolidation (continued)
Bank mengendalikan Entitas Anak jika dan hanya The Bank controls the Subsidiaries if and only if Perubahan dalam bagian kepemilikan Bank pada Changes in the Bank’s ownership interest in
jika Bank memiliki hak berikut ini: the Bank acquires these rights: Entitas Anak yang tidak mengakibatkan Subsidiaries that do not result in a loss of control
a) Kekuasaan atas Entitas Anak (hak yang ada a) Power over the Subsidiaries (has existing hilangnya pengendalian dicatat sebagai transaksi are accounted for as an equity transaction, in this
saat ini yang mempengaruhi kemampuan rights that affect the current ability to direct the ekuitas, dalam hal ini transaksi dengan pemilik case a transaction with owners in their capacity as
kini untuk mengarahkan aktivitas relevan relevant activities, that significantly affect the dalam kapasitasnya sebagai pemilik. Setiap owners. Any difference between the amount of the
yang secara signifikan mempengaruhi imbal Subsidiaries’ returns). perbedaan antara jumlah kepentingan adjusted non-controlling interest and the fair value
hasil Entitas Anak). nonpengendali disesuaikan dan nilai wajar of the consideration paid or received shall be
b) Eksposur atau hak atas imbal hasil variabel b) Exposure or rights of variable returns from its imbalan yang diberikan atau diterima diakui recognised directly in equity and attributable to the
dari keterlibatannya dengan Entitas Anak. involvement with the Subsidiaries. secara langsung dalam ekuitas dan diatribusikan owners of the Parent Entity.
c) Kemampuan untuk menggunakan c) The ability to use its power over the pada pemilik Entitas Induk.
kekuasaannya atas Entitas Anak untuk Subsidiaries to affect the amount of the Bank's
mempengaruhi jumlah imbal hasil Bank. returns. Entitas yang menerima/melepas bisnis, dalam The entity that accepts/releases a business in a
kombinasi/pelepasan bisnis entitas sepengendali, combination/separation of business amongst
Pada laporan keuangan konsolidasian Bank In the consolidated financial statements of Bank mengakui selisih antara jumlah imbalan yang entities under common control, shall recognise the
dialihkan/diterima dan jumlah tercatat dari setiap difference between benefits being transferred or
Mandiri, semua saldo dan transaksi yang Mandiri, all significant inter-company balances and
transaksi kombinasi bisnis sebagai komponen received and the recorded amount of every
signifikan antar perusahaan yang dikonsolidasi transactions have been eliminated. The non-
ekuitas dan menyajikannya dalam pos tambahan business combination transaction as equity and
telah dieliminasi. Kepentingan non-pengendali controlling interest net income of Subsidiaries is
modal disetor/agio saham. present it under additional paid-in capital/share
atas laba bersih Entitas Anak disajikan sebagai presented as a deduction to consolidated net
premium.
pengurang dari laba bersih konsolidasian untuk income in order to present the Bank’s income.
mendapatkan jumlah laba yang menjadi hak Non-controlling interest in net assets is presented Berdasarkan PSAK No. 338 (Revisi 2012), unsur- Based on SFAS No. 338 (Revised 2012), the
pemilik entitas Bank. Kepentingan non- as part of equity in the consolidated statement of unsur laporan keuangan dari entitas yang elements of the financial statements of the merged
pengendali dalam aset bersih disajikan sebagai financial position, except for non-controlling bergabung, untuk periode terjadinya kombinasi entities, for the period in which the business
bagian dari ekuitas kecuali kepentingan non- interest from mutual fund consolidation is bisnis entitas sepengendali dan untuk periode combination merged entities under common control
pengendali yang berasal dari konsolidasi atas presented as part of liabilities in the consolidated komparatif sajian, disajikan sedemikian rupa occurred and for the comparative period presented,
reksa dana disajikan sebagai bagian dari liabilitas statement of financial position. seolah-olah penggabungan tersebut telah terjadi are presented in such a way as if the combination
dalam laporan posisi keuangan konsolidasian. sejak awal periode entitas yang bergabung dalam had occurred since the beginning of the period
sepengendalian. when the entities were under common control.
Laporan keuangan konsolidasian disusun dengan The consolidated financial statements are
menggunakan kebijakan akuntansi yang sama prepared using a consistent accounting policy for e. Transaksi dan saldo dalam mata uang asing e. Foreign currency transactions and balances
untuk peristiwa dan transaksi sejenis dalam transactions and events in similar circumstances.
kondisi yang sama. Kebijakan akuntansi yang The accounting policies adopted in preparing the Entitas Anak dan kantor cabang luar negeri Subsidiaries and overseas branches
digunakan dalam laporan keuangan consolidated financial statements have been
konsolidasian telah diterapkan secara konsisten consistently applied by the Subsidiaries, unless Bank Mandiri menyelenggarakan catatan Bank Mandiri maintains its accounting records in
oleh Entitas Anak, kecuali bila dinyatakan lain. otherwise stated. akuntansinya dalam mata uang Rupiah. Untuk Indonesian Rupiah. For consolidation purposes,
tujuan konsolidasian, laporan keuangan dalam the financial statement of the overseas branches
Bila pengendalian atas suatu entitas diperoleh If the control on an entity is obtained or ends in the mata uang asing milik cabang dan Entitas Anak and overseas Subsidiaries of Bank Mandiri
atau berakhir dalam tahun berjalan, hasil usaha current year, the entity’s net income is included in luar negeri Bank Mandiri dijabarkan ke dalam denominated in foreign currencies are translated
entitas tersebut dimasukkan dalam laporan laba the consolidated statement of profit or loss and mata uang Rupiah dengan dasar kurs Reuters into Rupiah using the Reuters exchange rate for
rugi dan penghasilan komprehensif lain other comprehensive income from the date of untuk kurs sebelum 17 Oktober 2022 dan kurs exchange rates before 17 October 2022 and the
konsolidasian sejak tanggal pengendalian dimulai acquisition of the control or until the date the Refinitiv Eikon untuk kurs setelah 17 Oktober Refinitiv Eikon exchange rate for exchange rates
atau sampai dengan tanggal pengendalian control ceased. 2022 sebagai berikut: after 17 October 2022 as follows:
berakhir. (1) Aset dan liabilitas, komitmen dan (1) Assets and liabilities, commitments and
kontinjensi - menggunakan kurs spot pada contingencies - using the spot rates at the
Transaksi kombinasi bisnis entitas sepengendali, Business combination transaction amongst entities tanggal laporan posisi keuangan consolidated statement of financial position
berupa pengalihan bisnis yang dilakukan dalam under common control, in the form of transfer of konsolidasian. date.
rangka reorganisasi entitas-entitas yang berada business conducted for the reorganisation of (2) Pendapatan, beban, laba dan rugi - (2) Revenues, expenses, income and losses -
dalam suatu kelompok usaha yang sama, bukan entities under common control, does not represent menggunakan kurs tengah rata-rata yang using the average middle rates during each
merupakan perubahan kepemilikan dalam arti a change of ownership in terms of economic berlaku pada bulan terjadinya transaksi. month when the transaction occurs.
substansi ekonomi, sehingga transaksi tersebut substance, therefore, there shall be no gain or loss (3) Akun ekuitas - menggunakan kurs historis (3) Shareholders’ equity accounts - using
tidak dapat menimbulkan laba atau rugi bagi recognised by the group as a whole and by pada tanggal transaksi. historical rates on the date of transaction.
kelompok usaha secara keseluruhan ataupun individual entities within the group. (4) Laporan arus kas - menggunakan kurs spot (4) Statement of cash flows - using the spot rates
bagi entitas individual dalam kelompok usaha pada tanggal laporan posisi keuangan at the reporting date, except for profit and loss
tersebut. konsolidasian, kecuali akun-akun laba rugi statement balances which are translated using
menggunakan kurs tengah rata-rata dan the average middle rates and shareholders’
Oleh karena transaksi kombinasi bisnis entitas Since the business combination transaction unsur-unsur ekuitas menggunakan kurs equity balances which are translated using
sepengendali tidak mengakibatkan perubahan amongst entities under common control does not historis. historical rates.
substansi ekonomi kepemilikan atas bisnis yang cause any change in the economic substance of
dipertukarkan, maka transaksi tersebut diakui ownership of the transferred business, therefore Selisih yang timbul dari proses penjabaran The differences arising from the translation
pada jumlah tercatat berdasarkan metode the transaction is recognised at book value using laporan keuangan tersebut disajikan sebagai adjustment are presented as “Differences arising
“Selisih kurs karena penjabaran laporan from the translation of financial statements in
penyatuan kepemilikan. the pooling interest method.
keuangan dalam mata uang asing” pada foreign currencies” under the shareholders’ equity
kelompok ekuitas dalam laporan posisi keuangan section in the consolidated statement of financial
konsolidasian. position.
93 94
PT BANK MANDIRI (PERSERO) TBK 1372 1373 ANNUAL REPORT 2024
Page 409
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
e. Transaksi dan saldo dalam mata uang asing e. Foreign currency transactions and balances f. Transaksi dengan pihak-pihak berelasi f. Transactions with related parties (continued)
(lanjutan) (continued) (lanjutan)
Pihak berelasi adalah orang atau entitas yang A related party is a person or entity that is related
Transaksi dan saldo dalam mata uang asing Transactions and balances in foreign currencies terkait dengan entitas yang menyiapkan laporan to the entity that prepares its financial statements
keuangannya (entitas pelapor). Yang termasuk (reporting entity). The related parties are as follows
Transaksi dalam mata uang asing dicatat ke Transactions in foreign currencies are recorded in pihak berelasi adalah sebagai berikut (lanjutan): (continued):
dalam Rupiah menggunakan kurs pada saat Rupiah using rates on the date of the transactions.
terjadinya transaksi. Pada tanggal laporan posisi At the consolidated statement of financial position 2) Suatu entitas berelasi dengan entitas pelapor 2) An entity is related to a reporting entity if any
keuangan konsolidasian, semua aset dan date, all foreign currencies monetary assets and jika memenuhi salah satu hal sebagai of the following are met:
liabilitas moneter dalam mata uang asing liabilities are translated into Rupiah using the berikut:
dijabarkan ke dalam mata uang Rupiah dengan Revinitif Eikon spot rates at 3.00 p.m. WIB a) Entitas dan entitas pelapor adalah a) The entity and the reporting entity are
menggunakan kurs spot Revinitif Eikon pada (Western Indonesian Time) on 31 December 2024 anggota dari kelompok usaha yang members of the same group;
pukul 15.00 WIB untuk tanggal 31 Desember and 2023. The resulting gains or losses are sama;
2024 dan 2023. Keuntungan atau kerugian yang credited or charged to the current year’s b) Suatu entitas adalah entitas asosiasi b) An entity is an associate or joint venture
atau ventura bersama dari entitas lain; of the other entity;
timbul dibebankan pada laporan laba rugi dan consolidated statement of profit or loss and other c) Kedua entitas tersebut adalah ventura c) Both entities are joint ventures from the
penghasilan komprehensif lain konsolidasian comprehensive income. bersama dari pihak ketiga yang sama; same third party;
tahun berjalan. d) Suatu entitas adalah ventura bersama d) An entity is a joint venture of a third entity
dari entitas ketiga dan entitas yang lain and the other entity is an associate of the
Kurs yang digunakan untuk menjabarkan mata The exchange rates used against the Rupiah at the adalah entitas asosiasi dari entitas third entity;
uang asing ke dalam Rupiah pada tanggal dates of the consolidated statements of financial ketiga;
laporan posisi keuangan konsolidasian adalah position are as follows (amounts in full amount of e) Entitas tersebut adalah suatu program e) The entity is a post-employment benefit
sebagai berikut (Rupiah penuh): Rupiah): imbalan pasca kerja untuk imbalan kerja plan for the benefits of employees either
dari salah satu entitas pelapor atau from the reporting entity or an entity
2024 2023 entitas yang terkait dengan entitas related to the reporting entity;
pelapor;
1 Pound Sterling Inggris 20.218,54 19.626,56 Great Britain Pound Sterling 1 f) Entitas yang dikendalikan atau f) The entity is controlled or jointly
1 Euro Eropa 16.758,12 17.038,32 European Euro 1 dikendalikan bersama oleh orang yang controlled by a person identified as
diidentifikasi sebagaimana dimaksud referred to in point 1); or
1 Dolar Amerika Serikat 16.095,00 15.397,00 United States Dollar 1 dalam angka 1); atau
100 Yen Jepang 10.303,00 10.888,00 Japanese Yen 100 g) Orang yang diidentifikasi sebagaimana g) A person identified as referred to point 1)
1 Dolar Australia 10.013,51 10.520,77 Australian Dollar 1 dimaksud dalam angka 1) huruf a) letter a) has significant influence over the
1 Dolar Hong Kong 2.073,11 1.970,73 Hong Kong Dollar 1 memiliki pengaruh signifikan atas entitas entity or the entity's key management
1 Yuan China 2.204,99 2.170,06 Chinese Yuan 1 atau merupakan personil manajemen personnel;
1 Dolar Singapura 11.844,58 11.676,34 Singapore Dollar 1 kunci entitas;
h) Entitas yang dikendalikan, dikendalikan h) The entity is controlled, jointly controlled
Mata uang asing lainnya yang tidak diungkapkan Other foreign currencies that are not disclosed as bersama atau dipengaruhi secara or significantly influenced by the
di atas tidak dianggap signifikan dalam above is considered not material in the translation signifikan oleh Pemerintah yaitu Menteri Government, which is the Minister of
penjabaran transaksi dalam mata uang asing of transaction in foreign currencies of the Bank Keuangan atau Pemerintah Daerah Finance or the local governments which
Bank Mandiri dan Entitas Anak. Mandiri and Subsidiaries. yang merupakan pemegang saham dari is the shareholder of the entity.
entitas.
f. Transaksi dengan pihak-pihak berelasi f. Transactions with related parties
3) Pihak yang bukan merupakan pihak berelasi 3) Parties which are not related parties are as
Bank Mandiri dan Entitas Anak melakukan The Bank and Subsidiaries enter into transactions adalah sebagai berikut: follows:
a) Dua entitas hanya karena mereka a) Two entities simply because they have
transaksi dengan pihak-pihak berelasi seperti with parties which are defined as related parties in memiliki direktur atau personil the same director or key management
yang didefinisikan dalam PSAK 224 tentang accordance with SFAS No. 224 regarding Related manajemen kunci yang sama atau personnel or because the key
“Pengungkapan Pihak-pihak Berelasi” dan Party Disclosures and capital market regulation karena personil manajemen kunci dari management personnel of one entity
peraturan regulator pasar modal yaitu Peraturan No. VIII.G.7 regarding Financial Statements satu entitas mempunyai pengaruh have significant influence over the other
No. VIII.G.7 tentang Penyajian dan Presentation and Disclosure for Issuer or Public signifikan atas entitas lain; entity;
Pengungkapan Laporan Keuangan Emiten atau Companies. b) Dua venturer hanya karena mereka b) Two joint venturers simply because they
Perusahaan Publik. mengendalikan bersama atas ventura share joint control of a joint venture;
bersama;
Pihak berelasi adalah orang atau entitas yang A related party is a person or entity that is related c) Penyandang dana, serikat dagang, c) Fund providers, trade unions, public
terkait dengan entitas yang menyiapkan laporan to the entity that prepares its financial statements entitas pelayanan publik, dan service, and ministries and agencies of
keuangannya (entitas pelapor). Yang termasuk (reporting entity). The related parties are as departemen dan instansi pemerintah government that does not control, jointly
pihak berelasi adalah sebagai berikut: follows: yang tidak mengendalikan, control or have significant influence over
mengendalikan bersama atau memiliki the reporting entity, solely in the
1) Orang yang: 1) A person who: pengaruh signifikan atas entitas pelapor, execution of normal business with the
a) Memiliki pengendalian atau a) Has control or joint control over the semata-mata dalam pelaksanaan entity;
urusan normal dengan entitas;
pengendalian bersama atas entitas reporting entity;
d) Pelanggan, pemasok, pemegang hak d) Customers, suppliers, franchisors,
pelapor; waralaba, distributor atau agen umum distributors or general agents with whom
b) Memiliki pengaruh signifikan atas entitas b) Has significant influence over the dengan siapa entitas mengadakan an entity enter, into transactions with
pelapor; atau reporting entity; or transaksi usaha dengan volume significant volumes of business solely
c) Merupakan personil manajemen kunci c) The key management personnel of the signifikan, semata-mata karena because of economic dependence due to
entitas pelapor atau entitas induk entitas reporting entity or the parent of the ketergantungan ekonomis yang circumstances.
pelapor. reporting entity. diakibatkan oleh keadaan.
95 96
PT BANK MANDIRI (PERSERO) TBK 1374 1375 ANNUAL REPORT 2024
Page 410
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and
f. Transaksi dengan pihak-pihak berelasi f. Transactions with related parties (continued) (lanjutan) other banks (continued)
(lanjutan)
Giro Wajib Minimum (lanjutan) The Minimum Statutory Reserve (continued)
Semua transaksi signifikan dengan pihak-pihak All significant transactions with related parties have
berelasi, telah diungkapkan pada Catatan 56. been disclosed in Note 56. PADG baru tersebut mengatur bahwa The new PADG regulates that the fulfillment of
pemenuhan GWM dalam Rupiah Bank Umum Minimum Statutory Reserves in Rupiah for
Konvensional (BUK) ditetapkan sebagai berikut: Conventional Commercial Banks (BUK) is
g. Kas dan setara kas g. Cash and cash equivalents determined as follows:
a. Secara harian sebesar 0% (nol persen); dan a. On a daily basis of 0% (zero percent); and
Kas (terutama terdiri dari kas di khasanah dan Cash (mainly consists of cash in vault and cash in b. Secara rata-rata untuk: b. On average for:
kas di ATM) dan setara kas mencakup kas, giro ATMs) and cash equivalents consist of cash, 1) Periode 1 Juli 2022 sampai dengan 1) Period 1 July 2022 to 31 August 2022 of
31 Agustus 2022 sebesar 7,5% (tujuh 7.5% (seven point five percent); and
pada Bank Indonesia, giro pada bank lain dan current accounts with Bank Indonesia, current
koma lima persen); dan
investasi jangka pendek likuid lainnya dengan accounts with other banks and other short term 2) Periode 1 September 2022 dan 2) Period 1 September 2022 onwards of 9%
jangka waktu jatuh tempo 3 (tiga) bulan atau liquid investments with original maturities of 3 seterusnya sebesar 9% (sembilan (nine percent).
kurang sejak tanggal perolehan. (three) months or less since the date of acquisition. persen).
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and GWM dalam Rupiah untuk Entitas Anak yang GWM in Rupiah for Subsidiaries that carry out
menjalankan kegiatan usaha dengan prinsip business activities with sharia principles must be
other banks
syariah wajib dipenuhi sebesar: met as follows:
a. Secara harian sebesar 0% (nol persen); dan a. On a daily basis of 0% (zero percent); and
Giro pada Bank Indonesia dan Bank lain Current accounts with Bank Indonesia and other b. Secara rata-rata untuk: b. On average for:
diklasifikasikan sebagai biaya perolehan banks are classified as amortised cost. Refer to 1) Periode 1 Juli 2022 sampai dengan 1) Period 1 July 2022 to 31 August 2022 of
diamortisasi. Lihat Catatan 2c untuk kebijakan Note 2c for the accounting policy of amortised cost. 31 Agustus 2022 sebesar 6% (enam 6% (six percent); and
akuntansi atas biaya perolehan diamortisasi. persen); dan
2) Periode 1 September 2022 dan 2) Period 1 September 2022 onwards of
seterusnya sebesar 7,5% (tujuh koma 7.5% (seven point five percent).
Giro Wajib Minimum The Minimum Statutory Reserve lima persen).
Pemenuhan Giro Wajib Minimum (“GWM”) Fulfillment of the Minimum Statutory Reserves Selain itu, Bank Indonesia melakukan penguatan In addition, Bank Indonesia has strengthened
mengacu pada Peraturan Bank Indonesia (PBI) (“GWM”) refers to Bank Indonesia Regulation (PBI) kebijakan untuk mendorong pertumbuhan policies to encourage economic growth through the
ekonomi melalui ketentuan insentif GWM dalam provision of GWM incentives in Rupiah, outlined in
No. 20/3/PBl/2018 tanggal 29 Maret 2018 tentang No. 20/3/PBl/2018 dated 29 March 2018
Rupiah yang dituangkan dalam PBI No. 11 tahun PBI No. 11 of 2023 dated 18 September 2023, on
Giro Wajib Minimum dalam Rupiah dan Valuta concerning Statutory Reserves in Rupiah and 2023 tanggal 18 September 2023 tentang the Macroprudential Liquidity Incentive Policy, as
Asing bagi Bank Umum Konvensional, Bank Foreign Exchange for Conventional Commercial Kebijakan Insentif Likuiditas Makroprudensial, further regulated by PADG No. 11 of 2023 dated
Umum Syariah, dan Unit Usaha Syariah Banks, Sharia Commercial Banks, and Sharia sebagaimana diatur lebih lanjut melalui PADG 27 September 2023, on the Implementing
sebagaimana telah diubah sebanyak 4 (empat) Business Units as amended 4 (four) times through Nomor 11 tahun 2023 tanggal 27 September Regulation of the Macroprudential Liquidity
kali melalui PBI No. 22/3/PBl/2020 tanggal PBI No. 22/3/PBl/2020 dated 24 March 2020, PBI 2023 tentang Peraturan Pelaksanan Kebijakan Incentive Policy, which has been amended once
Insentif Likuiditas Makroprudensial sebagaimana through PADG No. 4 of 2024 dated 22 May 2024.
24 Maret 2020, PBI No. 22/10/PBl/2020 tanggal No. 22/10/PBl/2020 dated 28 July 2020, PBI No.
telah diubah sebanyak 1 (satu) kali melalui PADG Bank Indonesia provides the Macroprudential
28 Juli 2020, PBI No. 23/16/PBI/2021 tanggal 23/16/PBI/2021 dated 17 December 2021, and PBI Nomor 4 tahun 2024 tanggal 22 Mei 2024. Bank Liquidity Incentive (KLM) GWM in Rupiah to banks
17 Desember 2021, dan PBI No. 24/4/PBI/2022 No. 24/4/PBI/2022 dated 25 February 2022. Indonesia memberikan Kebijakan Insentif that provide funding for economic activities,
tanggal 25 Februari 2022. Likuiditas Makroprudensial (KLM) GWM dalam including:(a) granting credit or financing to specific
Rupiah kepada bank yang melakukan sectors designated by Bank Indonesia; (b) granting
PBI tersebut dijelaskan lebih lanjut melalui The provided text elaborates on the regulation penyediaan dana untuk kegiatan ekonomi credit or inclusive financing based on the
meliputi: (a) pemberian kredit atau pembiayaan achievement of the Macroprudential Inclusive
Peraturan Anggota Dewan Gubemur (PADG) through the Board of Governors' Regulation
kepada sektor tertentu yang ditetapkan Bank Financing Ratio (RPIM); (c) granting credit or
No. 24/8/PADG/2022 tanggal 30 Juni 2022 (Peraturan Anggota Dewan Gubernur - PADG) Indonesia; (b) pemberian kredit atau pembiayaan financing to Ultra Micro Enterprises (UMi);
tentang Peraturan Pelaksanaan Pemenuhan Giro No. 24/8/PADG/2022 dated 30 June 2022, inklusif berdasarkan pencapaian rasio (d) granting environmentally conscious credit or
Wajib Minimum dalam Rupiah dan Valuta Asing concerning the Implementation Regulation for Pembiayaan Inklusif Makroprudensial (RPIM); financing; (e) other financing as determined by
bagi Bank Umum Konvensional, Bank Umum Meeting the Minimum Mandatory Reserve in (c) pemberian kredit atau pembiayaan kepada Bank Indonesia.
Syariah, dan Unit Usaha Syariah sebagaimana Rupiah and Foreign Currency for Conventional Usaha Ultra Mikro (UMi); (d) pemberian kredit
atau pembiayaan berwawasan lingkungan;
telah diubah sebanyak 2 (dua) kali melalui PADG Commercial Banks, Sharia Commercial Banks, (e) pembiayaan lainnya yang ditetapkan Bank
Nomor 2 tahun 2023 tanggal 24 Maret 2023 dan and Sharia Business Units, as amended 2 (two) Indonesia.
PADG Nomor 12 tahun 2023 tanggal 1 Oktober times through PADG No. 2 year 2023 dated
2023. 24 March 2023 and PADG No. 12 year 2023 dated Besaran KLM ditetapkan paling tinggi sebesar The KLM amount is set at a maximum of 4% (four
1 October 2023. 4% (empat persen). percent).
97 98
PT BANK MANDIRI (PERSERO) TBK 1376 1377 ANNUAL REPORT 2024
Page 411
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and
(lanjutan) other banks (continued)
(lanjutan) other banks (continued)
Rasio Intermediasi Makroprudensial Macroprudential Intermediation Ratio
Penyangga Likuiditas Makroprudensial Macroprudential Liquidity Buffer
Rasio lntermediasi Makroprudensial (RIM) The Macroprudential Intermediation Ratio (RIM)
Penyangga Likuiditas Makroprudensial, Macroprudential Liquidity Buffer, will be mentioned dahulu disebut sebagai Loan to Funding Ratio was formerly known as the Loan to Funding Ratio
selanjutnya disebut PLM, adalah cadangan as MLB is a minimum statutory reserve which (LFR). Berdasarkan PBI No. 20/4/PBl/2018 (LFR). Based on PBI No. 20/4/PBl/2018 dated
likuiditas minimum dalam Rupiah yang wajib should be maintained in Rupiah by Conventional tanggal 29 Maret 2018 tentang Rasio 29 March 2018 concerning Macroprudential
dipelihara oleh BUK dalam bentuk surat berharga Commercial Bank in the form of securities that met lntermediasi Makroprudensial dan Penyangga Intermediation Ratio and Macroprudential Liquidity
yang memenuhi persyaratan tertentu, yang certain requirements and the amount will be Likuiditas Makroprudensial bagi Bank Umum Buffer for Conventional Commercial Banks, Sharia
besarnya ditetapkan oleh Bank Indonesia determined by Bank Indonesia in certain Konvensional, Bank Umum Syariah, dan Unit Commercial Banks and Sharia Business Units the
sebesar persentase tertentu dari DPK BUK percentage of Conventional Commercial Bank Usaha Syariah, penyebutan LFR berubah term LFR changes to Macroprudential
dalam Rupiah. Sedangkan bagi Bank Umum Third Party Fund in Rupiah. For Sharia menjadi Rasio lntermediasi Makroprudensial Intermediation Ratio (RIM) with the obligation to
Syariah (BUS), Penyangga Likuiditas Conventional Bank Macroprudential Liquidity buffer (RIM) dengan kewajiban pemenuhan Giro RIM fulfill RIM's current account effective on
Makroprudensial Syariah (PLM Syariah) adalah (MLB Sharia) is minimum statutory reserve which mulai berlaku pada tanggal 16 Juli 2018. 16 July 2018. The regulation has been amended
cadangan likuiditas minimum dalam Rupiah yang should be maintained by Sharia Commercial Bank Peraturan tersebut telah disempurnakan 4 (four) times to become PBI No. 21/12/PBl/2019
wajib dipelihara oleh BUS dalam bentuk surat in the form of sharia securities that met certain sebanyak 4 (empat) kali menjadi PBI No. dated 25 November 2019, PBI No. 22/17/PBI/2020
berharga syariah yang memenuhi persyaratan requirements and the amount will be determined 21/12/PBl/2019 tanggal 25 November 2019, dated 30 September 2020, PBI
tertentu, yang besarnya ditetapkan oleh Bank by Bank Indonesia in certain percentage of sharia PBI No. 22/17/PBI/2020 tanggal No. 23/17/PBI/2021 dated 17 December 2021 and
Indonesia sebesar persentase tertentu dari DPK commercial bank’s Third Party Funds in Rupiah. 30 September 2020, PBI No. 23/17/PBI/2021 PBI No. 24/16/PBI/2022 dated 31 October 2022.
BUS dalam Rupiah. tanggal 17 Desember 2021, dan PBI The PBI is further explained through PADG
No. 24/16/PBI/2022 tanggal 31 Oktober 2022. No. 21/22/PADG/2019 dated 28 November 2019,
Pemenuhan PLM mengacu pada PBI The requirement of the latest MLB refers to PBI PBI tersebut dijelaskan lebih lanjut melalui as amended 7 (seven) times to PADG
No. 20/4/PBl/2018 tanggal 29 Maret 2018 tentang No. 20/4/PBl/2018 dated 29 March 2018 PADG No. 21/22/PADG/2019 tanggal No. 22/11/PADG/2020 dated 29 April 2020, PADG
Rasio lntermediasi Makroprudensial dan concerning Macroprudential lntermediation Ratio 28 November 2019, sebagaimana telah diubah No. 22/30/PADG/2020 dated 5 October 2020,
Penyangga Likuiditas Makroprudensial bagi Bank and Macroprudential Liquidity Buffer for sebanyak 7 (tujuh) kali menjadi PADG PADG No. 23/7/PADG/2021 dated 26 April 2021,
Umum Konvensional, Bank Umum Syariah, dan Conventional Commercial Bank, Sharia No. 22/11/PADG/2020 tanggal 29 April 2020, PADG No. 23/31/PADG/2021 dated 31 December
Unit Usaha Syariah sebagaimana diubah terakhir Commercial Banks, and Sharia Business Units as PADG No. 22/30/PADG/2020 tanggal 5 Oktober 2021, PADG No. 24/14/PADG/2022 dated
dengan PBI No. 24/16/PBI/2022 tanggal last amended by PBI No. 24/16/PBI/2022 dated 2020, PADG No. 23/7/PADG/2021 tanggal 31 October 2022, PADG No. 10 year 2023 dated
31 Oktober 2022 tentang Perubahan Keempat 31 October 2022 concerning fourth amendments of 26 April 2021, PADG No.23/31/PADG/2021 15 September 2023 and PADG No. 18 year 2023
Atas Peraturan Bank Indonesia Nomor PBI No. 20/4/PBI/2018 concerning Macroprudential tanggal 31 Desember 2021, PADG dated 29 November 2023.
20/4/PBI/2018 Tentang Rasio Intermediasi lntermediation Ratio and Macroprudential Liquidity No. 24/14/PADG/2022 tanggal 31 Oktober
Makroprudensial Dan Penyangga Likuiditas Buffer for Conventional Commercial Bank, Sharia 2022, PADG No. 10 Tahun 2023 tanggal
Makroprudensial Bagi Bank Umum Konvensional, Commercial Banks and Sharia Business Units. The 15 September 2023 dan PADG No. 18 Tahun
Bank Umum Syariah, Dan Unit Usaha Syariah. PBI is further explained through PADG 2023 tanggal 29 November 2023.
PBI tersebut dijelaskan lebih lanjut melalui PADG No. 21/22/PADG/2019 dated 28 November 2019,
No. 21/22/PADG/2019 tanggal 28 November as amended 7 (seven) times to PADG Berdasarkan Peraturan tersebut, RIM adalah Based on those Regulations, RIM is the ratio of the
2019, sebagaimana telah diubah sebanyak No. 22/11/PADG/2020 dated 29 April 2020, PADG rasio hasil perbandingan antara: results of the comparison of:
7 (tujuh) kali menjadi PADG No. 22/30/PADG/2020 dated 5 October 2020, a. Kredit yang diberikan kepada pihak ketiga a. Loans to third party in Rupiah and foreign
dalam Rupiah dan valuta asing; dan currencies; and
No. 22/11/PADG/2020 tanggal 29 April 2020, PADG No. 23/7/PADG/2021 dated 26 April 2021,
b. Surat berharga korporasi dalam Rupiah dan b. Corporate marketable securities in Rupiah and
PADG No. 22/30/PADG/2020 tanggal 5 Oktober PADG No. 23/31/PADG/2021 dated 31 December
valuta asing yang memenuhi persyaratan foreign currencies which meet certain
2020, PADG No. 23/7/PADG/2021 tanggal 2021, PADG No. 24/14/PADG/2022 dated
tertentu yang dimiliki Bank, terhadap: requirements over:
26 April 2021, PADG No. 23/31/PADG/2021 31 October 2022, PADG No. 10 year 2023 dated
1. DPK bank dalam bentuk giro, tabungan 1. TPF bank in terms of current account,
tanggal 31 Desember 2021, PADG 14 September 2023, and PADG No. 18 year 2023
dan simpanan berjangka/deposito dalam saving account and time deposits in
No. 24/14/PADG/2022 tanggal 31 Oktober 2022, dated 29 November 2023, whereby the MLB is
Rupiah dan Valuta asing, tidak termasuk rupiah and foreign currencies excluding
PADG Nomor 10 Tahun 2023 tanggal determined at 5% (five percent) of BUK deposits in
dana antarbank; interbank fund;
14 September 2023 , dan PADG No. 18 Tahun Indonesian Rupiah, and for subsidiaries engaging
2. Surat berharga dalam Rupiah dan 2. Marketable securities issued by the bank
2023 tanggal 29 November 2023 dimana besaran in business activities based on Sharia principles,
Valuta Asing yang memenuhi in Rupiah and Foreign Currencies which
PLM ditentukan sebesar 5% (lima persen) dari the MLB amount is set at 3.5% (three point five
persyaratan tertentu, yang diterbitkan meet certain requirement which issued for
DPK BUK dalam Rupiah dan besaran PLM untuk percent) of the Subsidiary's third party funds in
oleh Bank untuk memperoleh sumber funding; and
Entitas Anak yang menjalankan kegiatan usaha Indonesian Rupiah.
pendanaan; dan
dengan prinsip syariah adalah sebesar 3,5% (tiga
3. Pinjaman yang diterima dalam Rupiah 3. Fund borrowing in Rupiah and foreign
koma lima persen) dari DPK Entitas Anak dalam
dan valuta asing yang memenuhi currencies which met certain
Rupiah.
persyaratan tertentu, yang diterima oleh requirements that were received by BUK
BUK untuk memperoleh sumber for funding.
pendanaan.
99 100
PT BANK MANDIRI (PERSERO) TBK 1378 1379 ANNUAL REPORT 2024
Page 412
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
h. Giro pada Bank Indonesia dan bank lain h. Current accounts with Bank Indonesia and
(lanjutan) other banks (continued) i. Penempatan pada Bank Indonesia dan bank i. Placements with Bank Indonesia and other
lain banks
Giro Rasio Intermediasi Makroprudensial Macroprudential Intermediation Ratio Current
Accounts Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks
merupakan penempatan dana dalam bentuk represent placements in the form of Bank
Giro atas pemenuhan RIM yang selanjutnya Current accounts for RIM fulfillment, hereinafter Deposit Facility (DF), Fasilitas Simpanan Bank Indonesia Deposit Facility, sharia FASBI (Fasilitas
disebut Giro RIM adalah saldo pada rekening referred to as RIM Current Account, are the current
Giro Rupiah pada Bank Indonesia Real Time accounts balance in Rupiah current accounts. Indonesia Syariah (FASBIS), Pasar Uang Antar Simpanan Bank Indonesia Syariah (FASBIS)),
Gross Settlement (BI-RTGS) dan dana Bank Account at Bank Indonesia Real Time Gross Bank, Pasar Uang Antar Bank Syariah, deposito interbank call money, sharia interbank call money,
Indonesia Fast Payment (BI-Fast) yang wajib Settlement (BI-RTGS) and Bank Indonesia Fast berjangka dan lain-lain. time deposits and others.
dipelihara oleh Bank. Dalam hal RIM berada Payment (BI-FAST) which must be maintained by
dalam kisaran target RIM maka Giro RIM the Bank. In the event that RIM falls within RIM's Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks
ditetapkan sebesar 0% (nol persen) dari DPK target range, RIM's Current Account is set at 0% disajikan sebesar biaya perolehan diamortisasi are stated at amortised cost using effective interest
dalam Rupiah. Sedangkan apabila RIM berada di (zero percent) of TPF in rupiah. Meanwhile, if RIM dengan menggunakan suku bunga efektif rate less any allowance for impairment losses.
luar kisaran target RIM, maka Giro RIM is outside the range of RIM's target, RIM's current
ditetapkan sebesar hasil perkalian antara accounts are determined as the result of the dikurangi dengan cadangan kerugian penurunan
Parameter Disinsentif Bawah atau Parameter multiplication of the Lower Disincentive Parameter nilai.
Disinsentif Atas, selisih antara RIM dan Target or Upper Disincentive Parameter, the difference
RIM, serta DPK dalam Rupiah. between RIM and RIM's target, and TPF in rupiah. Sesuai dengan Peraturan Otoritas Jasa In accordance with Regulation of Financial
Keuangan (POJK) No. 40/POJK.03/2019 tanggal Services Authority (POJK) No. 40/POJK.03/2019
Besaran dan parameter yang digunakan dalam The amounts and parameters used in fulfilling RIM 19 Desember 2019 tentang Penilaian Kualitas dated 19 December 2019 concerning the Quality
pemenuhan Giro RIM ditetapkan: Current Account are determined as follows: Aset Bank Umum, seluruh bentuk penempatan Assessment of Commercial Banks, all forms of
a. Batas bawah Target RIM sebesar 84% a. The lower limit of RIM's Target of 84% (eighty
pada Bank Indonesia ditetapkan memiliki kualitas placements with Bank Indonesia are determined to
(delapan puluh empat persen); four percent);
b. Batas atas Target RIM sebesar 94% b. The upper limit of RIM's Target of 94% (ninety lancar. have current quality.
(sembilan puluh empat persen); four percent);
c. Kewajiban Penyediaan Modal Minimum c. Minimum Capital Adequacy Requirement Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks
(KPMM) lnsentif sebesar 14% (empat belas (CAR) Incentive of 14% (fourteen percent); diklasifikasikan sebagai biaya perolehan are classified as amortised cost. Refer to Note 2c
persen); diamortisasi. Lihat Catatan 2c untuk kebijakan for the accounting policy of amortised cost.
d. Parameter Disinsentif Bawah ditetapkan: d. The Lower Disincentive Parameters are akuntansi atas biaya perolehan diamortisasi.
defined as follows:
1. Sebesar 0 (nol), jika BUK memiliki rasio 1. Amounting to 0 (zero), if the BUK has j. Efek-efek j. Marketable securities
kredit bermasalah secara bruto lebih gross non-performing loan ratio greater
besar dari atau sama dengan 5% (lima than or equal to 5% (five percent);
persen); Efek-efek yang dimiliki terdiri dari efek-efek yang Marketable securities consist of securities traded in
2. Sebesar 0 (nol), jika BUK memiliki: 2. Amounting to 0 (zero), if the BUK has: diperdagangkan di pasar uang seperti Sertifikat the money market such as Certificates of Bank
a) Rasio kredit bermasalah secara a) Gross non-performing loan ratio is Bank Indonesia (SBI), Sertifikat Bank Indonesia Indonesia (Sertifikat Bank Indonesia (SBI)), Sharia
bruto lebih kecil dari 5% (lima less than 5% (five percent); and Syariah (SBIS), Surat Perbendaharaan Negara Certificates of Bank Indonesia (Sertifikat Bank
persen); dan (SPN), Negotiable Certificates of Deposits, Indonesia Syariah (SBIS)), Government Treasury
b) KPMM lebih kecil dari atau sama b) CAR is greater than or equal to Medium Term Notes, Treasury Bills yang Bills (Surat Perbendaharaan Negara (SPN))
dengan KPMM lnsentif; Incentive CAR diterbitkan oleh pemerintah negara lain dan Negotiable Certificates of Deposits, Medium Term
3. Sebesar 0,1 (nol koma satu), jika BUK 3. Amounting to 0.1 (zero point one), if the
Pemerintah Republik Indonesia, wesel ekspor, Notes, Treasury Bills issued by government of
memiliki: CCB has:
a) Gross non-performing loan ratio is efek-efek yang diperdagangkan di pasar modal other country and Government of Republic of
a) Rasio kredit bermasalah secara
bruto lebih kecil dari 5% (lima less than 5% (five percent); and seperti unit reksa dana, serta efek-efek yang Indonesia, export bills, securities traded on the
persen); dan diperdagangkan di bursa efek seperti saham dan capital market such as mutual fund units and
b) KPMM lebih besar dari KPMM b) CAR is greater than incentive CAR obligasi, termasuk obligasi syariah perusahaan. securities traded on the stock exchanges such as
lnsentif dan lebih kecil dari atau and less than or equal to 19% shares and bonds including sharia corporate
sama dengan 19% (sembilan belas (nineteen percent); and bonds.
persen); dan
4. Sebesar 0,15 (nol koma satu lima), jika 4. Amounting to 0.15 (zero point one five), if Efek-efek diklasifikasikan sebagai aset keuangan Marketable securities are classified as financial
BUK memiliki: BUK has:
a) Gross Non-Performing Loans Ratio is dalam kelompok diukur pada nilai wajar melalui assets at fair value through profit or loss, fair value
a) Rasio kredit bermasalah secara laba rugi, nilai wajar melalui penghasilan through other comprehensive income, and at
bruto lebih kecil dari 5% (lima less than 5% (five percent); and
komprehensif lain, dan biaya perolehan amortised cost. Refer to Note 2c for the accounting
persen); dan
b) KPMM lebih besar dari 19% b) CAR is greater than 19% (nineteen diamortisasi. Lihat Catatan 2c untuk kebijakan policy of financial assets through fair value through
(sembilan belas persen); dan percent); and akuntansi atas aset keuangan dalam kelompok profit or loss, fair value through other
e. Parameter Disinsentif Atas ditetapkan: e. Upper Disincentive Parameters are diukur pada nilai wajar melalui laba rugi, nilai comprehensive income, and at amortised cost.
determined as follows: wajar melalui penghasilan komprehensif lain, dan
1. Sebesar 0 (nol), jika BUK memiliki 1. Amounting to 0 (zero), if the Bank has biaya perolehan diamortisasi.
KPMM lebih besar dari KPMM lnsentif; CAR greater than or equal to Incentive
atau CAR; or
2. Amounting to 0 (zero), if the Bank has Investasi dalam unit reksa dana dinyatakan Investments in mutual funds units are stated at
2. Sebesar 0 (nol), jika BUK memiliki sebesar nilai pasar sesuai nilai aset bersih dari market value, in accordance with the net assets
KPMM lebih kecil dari atau sama CAR smaller than Incentive CAR.
reksa dana pada tanggal laporan posisi value of mutual funds at the date of the
dengan KPMM lnsentif.
keuangan konsolidasian. consolidated statement of financial position.
101 102
PT BANK MANDIRI (PERSERO) TBK 1380 1381 ANNUAL REPORT 2024
Page 413
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
j. Efek-efek (lanjutan) j. Marketable securities (continued) m. Tagihan atas efek-efek yang dibeli dengan m. Securities purchased under agreements to
Untuk efek-efek yang diperdagangkan di pasar For marketable securities which are traded in janji dijual kembali dan liabilitas atas efek- resell and securities sold under agreements to
keuangan yang terorganisasi, nilai wajar tersebut organised financial markets, the fair value is efek yang dijual dengan janji dibeli kembali repurchase liabilities
umumnya ditentukan dengan mengacu pada generally determined by reference to quoted
harga pasar kuotasian yang terjadi di bursa efek market prices by the stock exchanges at the end of Tagihan atas efek-efek yang dibeli dengan janji Securities purchased under agreements to resell
pada akhir hari pada tanggal laporan posisi business day on the consolidated statement of dijual kembali diklasifikasikan sebagai aset are classified as financial assets at amortised cost.
keuangan konsolidasian. Untuk efek-efek yang financial position date. For marketable securities keuangan dalam kelompok biaya perolehan Refer to Note 2c for the accounting policy financial
tidak mempunyai harga pasar, estimasi atas nilai with no quoted market price, a reasonable estimate diamortisasi. Lihat Catatan 2c untuk kebijakan assets of amortised cost.
wajar efek-efek ditetapkan dengan mengacu of the fair value is determined by reference to the akuntansi atas aset keuangan dalam kelompok
pada nilai wajar instrumen lain yang substansinya current market value of another instrument which
biaya perolehan diamortisasi.
sama atau dihitung berdasarkan arus kas yang substantially has the same characteristic or
diharapkan terhadap aset bersih efek-efek calculated based on the expected cash flows of the
tersebut. Penurunan nilai wajar permanen atas underlying net asset of the marketable securities. Tagihan atas efek-efek yang dibeli dengan janji Securities purchased under agreements to resell
efek-efek untuk biaya perolehan diamortisasi dan Any permanent impairment in the fair value of dijual kembali disajikan sebagai aset dalam are presented as assets in the consolidated
nilai wajar melalui penghasilan komprehensif lain marketable securities classified as amortised cost laporan posisi keuangan konsolidasian sebesar statement of financial position at the agreed resale
dibebankan pada laporan laba rugi dan and fair value through other comprehensive harga pembelian kembali yang disepakati price less unamortised prepaid interest and
penghasilan komprehensif lain konsolidasian income is charged to current year’s consolidated dikurangi dengan bunga dibayar dimuka yang allowance for impairment losses. The difference
periode berjalan. statement of profit or loss and other belum diamortisasi dan cadangan kerugian between the purchase price and the agreed resale
comprehensive income. penurunan nilai. Selisih antara harga beli dan price is treated as deferred (unamortised) interest
Pemindahan efek ke klasifikasi dimiliki biaya Reclassification of marketable securities to harga jual kembali yang disepakati diperlakukan income and amortised as income over the period,
perolehan diamortisasi dari klasifikasi nilai wajar amortised cost from fair value through other sebagai pendapatan bunga dibayar dimuka dan commencing from the acquisition date to the resale
melalui penghasilan komprehensif lain dicatat comprehensive income classification is recorded at diakui sebagai pendapatan bunga selama jangka date using the effective interest rate method.
sebesar nilai wajarnya. Keuntungan atau fair value. Unrealised gains or losses are recorded waktu sejak efek-efek tersebut dibeli hingga dijual
kerugian yang belum direalisasi tetap dilaporkan in the equity section and will be amortised up to the kembali dengan menggunakan metode suku
dalam komponen ekuitas dan diamortisasi maturity date of the marketable securities using the bunga efektif.
dengan metode suku bunga efektif selama sisa effective interest rate method over the remaining
umur efek tersebut ke laporan laba rugi dan tenor of marketable securities to consolidated Efek-efek yang dijual dengan janji untuk dibeli Securities sold under agreements to repurchase
penghasilan komprehensif lain konsolidasian. statement of profit or loss and other
kembali diklasifikasikan sebagai liabilitas are classified as financial liabilities at amortised
comprehensive income.
keuangan yang diukur dengan biaya perolehan cost. Refer to Note 2c for the accounting policy for
k. Obligasi pemerintah k. Government bonds diamortisasi. Lihat Catatan 2c untuk kebijakan financial liabilities at amortised cost.
akuntansi atas liabilitas keuangan yang diukur
Obligasi pemerintah adalah surat utang yang Government bonds represent bonds issued by the dengan biaya perolehan diamortisasi.
diterbitkan oleh Pemerintah Republik Indonesia. Government of the Republic of Indonesia.
Obligasi pemerintah terdiri dari obligasi Government bonds consist of government bonds Entitas Anak mencatat transaksi reverse repo The Subsidiaries recognised the reverse repo
pemerintah yang diperoleh dalam rangka from the recapitalisation program and government syariah mengacu ke PSAK No. 411 tentang sharia in accordance with SFAS No. 411 regarding
program rekapitalisasi dan obligasi pemerintah bonds purchased from the market. “Akuntansi Wa’d” yang diterapkan secara “Accounting Wa’d” which applied prospectively. At
yang dibeli dari pasar.
prospektif. Pada saat pengakuan awal, Entitas initial recognition, Subsidiaries classified sharia
Obligasi pemerintah diklasifikasikan sebagai aset Government bonds are classified as financial Anak mengklasifikasikan surat berharga syariah securities as measured at fair value through other
keuangan dalam kelompok diukur pada nilai assets at fair value through profit or loss, fair value dalam kategori diukur pada nilai wajar melalui comprehensive income. Gains or losses arising
wajar melalui laba rugi, nilai wajar melalui through other comprehensive income and at penghasilan komprehensif lain. Keuntungan atau from changes in fair value are recognised in other
penghasilan komprehensif lain, dan biaya amortised cost. Refer to Note 2c for the accounting kerugian dari perubahan nilai wajar diakui dalam comprehensive income.
perolehan diamortisasi. Lihat Catatan 2c untuk policy of financial assets at fair value through profit penghasilan komprehensif lain.
kebijakan akuntansi atas aset keuangan dalam or loss, fair value through other comprehensive
kelompok diukur pada nilai wajar melalui laba income, and at amortised cost. n. Tagihan derivatif dan liabilitas derivatif n. Derivative receivables and derivative payables
rugi, nilai wajar melalui penghasilan
komprehensif lain, dan biaya perolehan
diamortisasi. Seluruh instrumen derivatif (termasuk transaksi All derivative instruments (including foreign
valuta asing untuk tujuan pendanaan dan currency transactions for funding and trading
l. Tagihan lainnya - transaksi perdagangan l. Other receivables - trade transactions perdagangan) dicatat dalam laporan posisi purposes) are recognised in the consolidated
keuangan konsolidasian berdasarkan nilai statement of financial position at their fair values.
Tagihan lainnya - transaksi perdagangan adalah Other receivables - trade transactions represent wajarnya. Nilai wajar tersebut ditentukan Fair value is determined based on market value
tagihan sebagai akibat dari perjanjian pemberian receivables resulting from contracts for trade- berdasarkan harga pasar dengan menggunakan using Revinitif Eikon rate at reporting date or
fasilitas perdagangan kepada debitur yang akan related facilities given to customers, which will be kurs Revinitif Eikon pada tanggal laporan atau discounted cash flow method.
ditagih pada saat jatuh tempo. collected on maturity. metode diskonto arus kas.
Tagihan lainnya diklasifikasikan sebagai aset Other receivables - trade transactions are
keuangan dalam kelompok biaya perolehan classified as financial assets at amortised cost. Tagihan derivatif disajikan sebesar keuntungan Derivative receivables are presented at the amount
diamortisasi. Lihat Catatan 2c untuk kebijakan Refer to Note 2c for the accounting policy of yang belum direalisasi dari kontrak derivatif. of unrealised gain from derivative contracts.
akuntansi aset keuangan dalam kelompok biaya amortised cost. Liabilitas derivatif disajikan sebesar kerugian Derivative payables are presented at the amount of
perolehan diamortisasi. yang belum direalisasi dari kontrak derivatif. unrealised loss from derivative contracts.
103 104
PT BANK MANDIRI (PERSERO) TBK 1382 1383 ANNUAL REPORT 2024
Page 414
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
n. Tagihan derivatif dan liabilitas derivatif n. Derivative receivables and derivative payables o. Kredit yang diberikan dan piutang/ o. Loans and sharia receivables/financing
(lanjutan) (continued) pembiayaan syariah (lanjutan) (continued)
Keuntungan atau kerugian dari kontrak derivatif Gains or losses from derivative contracts are Kredit sindikasi, kredit dalam rangka pembiayaan Syndicated loans, direct financing and joint
disajikan dalam laporan keuangan konsolidasian presented in the consolidated financial statements langsung dan pembiayaan bersama serta financing, and channelling loans are stated at their
berdasarkan tujuan Bank atas transaksi yaitu based on its purpose designated upon acquisition, penerusan dinyatakan sebesar saldonya sesuai outstanding balances in proportion to the risks
untuk (1) lindung nilai atas nilai wajar, (2) lindung for (1) fair value hedge, (2) cash flow hedge, dengan porsi kredit yang risikonya ditanggung borne by the Bank and its Subsidiaries.
nilai atas arus kas, (3) lindung nilai atas investasi (3) net investment in a foreign operation hedge, oleh Bank Mandiri dan Entitas Anak.
bersih pada kegiatan operasi luar negeri dan (4) and (4) trading instruments as follows:
instrumen perdagangan, sebagai berikut: Piutang/pembiayaan syariah Sharia receivables/financing
1. Keuntungan atau kerugian dari kontrak 1. Gain or loss on a derivative contract
derivatif yang ditujukan dan memenuhi designated and qualified as a fair value Di dalam kredit yang diberikan termasuk Included in loans are financing provided by
syarat sebagai instrumen lindung nilai atas hedging instrument and the gain or loss pembiayaan oleh PT Bank Syariah Indonesia PT Bank Syariah Indonesia Tbk. (previously
nilai wajar dan keuntungan atau kerugian arising from the changes in fair value of Tbk. (dahulu PT Bank Syariah Mandiri (“BSM”)), PT Bank Syariah Mandiri (“BSM”)), a Subsidiary, in
atas perubahan nilai wajar aset dan liabilitas hedged assets and liabilities is recognised as Entitas Anak, berupa piutang, pembiayaan the form of sharia receivables, sharia financing and
yang dilindungi, diakui sebagai laba atau rugi gain or loss that can be set off one another syariah dan pinjaman qardh. funds of qardh.
yang dapat saling hapus dalam periode during the same accounting year. Any
akuntansi yang sama. Setiap selisih yang difference representing hedge ineffectiveness Mudharabah adalah kerja sama suatu usaha Mudharabah financing is a co-operation for certain
terjadi menunjukkan terjadinya and directly recognised as gain or loss in the antara pihak pertama (malik, shahibul maal atau project between first party (malik, shahibul maal or
ketidakefektifan lindung nilai dan secara current year. Entitas Anak) yang menyediakan seluruh modal Subsidiary) as owner of fund and second party
langsung diakui sebagai laba atau rugi tahun dan pihak kedua (amil, mudharib atau nasabah) (amil, mudharib or debtors) as fund manager and
berjalan. yang bertindak selaku pengelola dana dengan the profit will be shared in accordance with
2. Bagian efektif dari keuntungan atau kerugian 2. The effective portion arising from gain or loss membagi keuntungan usaha sesuai dengan percentage as stated in the agreement, meanwhile
atas kontrak derivatif yang ditujukan sebagai of derivative contracts designated as cash flow persentase tertentu yang disepakati dalam akad, losses will be borne by the Subsidiary except if the
lindung nilai atas arus kas dilaporkan hedge instruments is reported as other sedangkan kerugian ditanggung sepenuhnya second party does negligence, error or violate the
sebagai penghasilan komprehensif lain. comprehensive income. The hedge ineffective
Bagian yang tidak efektif dari lindung nilai portion is recognised as a gain or loss in the oleh Entitas Anak kecuali jika pihak kedua agreement. Mudharabah financing is stated at the
dilaporkan sebagai laba atau rugi tahun current year. melakukan kesalahan yang disengaja, lalai atau outstanding financing balance less allowance for
berjalan. menyalahi perjanjian. Pembiayaan mudharabah possible losses.
3. Keuntungan atau kerugian dari kontrak 3. Gain or loss arising from derivative contract dinyatakan sebesar saldo pembiayaan dikurangi
derivatif yang ditujukan sebagai lindung nilai that is designated as a net investment hedge dengan penyisihan kerugian.
atas investasi bersih pada kegiatan operasi in a foreign operation is reported as other
luar negeri dilaporkan sebagai penghasilan comprehensive income, as long as the Musyarakah adalah kerja sama di antara dua Musyarakah financing is a co-operation between
komprehensif lain, sepanjang transaksi transactions are effectively recognised as pihak atau lebih untuk suatu usaha tertentu two or more parties for a certain business wherein
tersebut dianggap efektif sebagai transaksi hedge transactions. dimana masing-masing pihak memberikan porsi each party provides a portion of fund on condition
lindung nilai. dana dengan ketentuan bahwa keuntungan akan that the profit shall be shared based on the agreed
4. Keuntungan atau kerugian dari kontrak 4. Gain or loss arising from derivative contract dibagi sesuai dengan persentase yang percentage, whereas losses shall be borne in
derivatif yang tidak ditujukan sebagai that is not designated as a hedging instrument disepakati, sedangkan kerugian ditanggung accordance with the portion of the fund of each
instrumen lindung nilai (atau kontrak derivatif (or derivative contract that does not qualify as sesuai dengan porsi dana masing-masing. party. Permanent musyarakah financing is
yang tidak memenuhi persyaratan sebagai a hedging instrument) is recognised as gain or Pembiayaan musyarakah permanen adalah musyarakah in which the fund portion of each
instrumen lindung nilai) diakui sebagai laba loss in current year. musyarakah dengan ketentuan bagian dana partner is stated explicitly in the contract and
atau rugi pada tahun berjalan. setiap mitra ditentukan sesuai akad dan remains the same until the contract expires.
jumlahnya tetap hingga akhir masa akad. Declining musyarakah financing (musyarakah
Tagihan derivatif diklasifikasikan sebagai aset Derivative receivables are classified as financial
keuangan dalam kelompok diukur pada nilai assets at fair value through profit or loss, Pembiayaan musyarakah menurun (musyarakah mutanaqisha) is musyarakah in which the fund
wajar melalui laba rugi, sedangkan liabilitas meanwhile derivative payables are classified as mutanaqisha) adalah musyarakah dengan portion of one of the partners will be transferred in
derivatif diklasifikasikan sebagai liabilitas financial liabilities at fair value through profit or ketentuan bagian dana salah satu mitra akan several stages to the other partner, resulting in the
keuangan dalam kelompok diukur pada nilai loss. Refer to Note 2c for the accounting policy of dialihkan secara bertahap kepada mitra lainnya declining of fund portion of one of the partners, and
wajar melalui laba rugi. Lihat Catatan 2c untuk financial assets and liabilities at fair value through sehingga bagian dananya akan menurun dan at the end of contract, the other partner will
kebijakan akuntansi untuk aset keuangan dan profit or loss. pada akhir masa akad mitra lain tersebut akan become the sole owner of the business.
liabilitas keuangan dalam kelompok diukur pada menjadi pemilik penuh usaha tersebut. Musyarakah financing is stated at the outstanding
nilai wajar melalui laba rugi. Pembiayaan musyarakah dinyatakan sebesar financing balance less allowance for possible
saldo pembiayaan dikurangi dengan penyisihan losses.
o. Kredit yang diberikan dan piutang/ o. Loans and sharia receivables/financing kerugian.
pembiayaan syariah
Akad murabahah adalah akad pembiayaan suatu Murabahah contracts are the financing of goods by
Kredit yang diberikan adalah penyediaan uang Loans represent the provision of cash or cash barang dengan menegaskan harga beli kepada confirming purchase price to a buyer and the buyer
atau tagihan yang dapat disetarakan dengan kas, equivalent receivables based on lending pembeli dan dibayar dengan harga yang lebih pays it at a higher price as an agreed profit.
berdasarkan persetujuan atau kesepakatan agreements with borrowers, which the borrowers tinggi sebagai marjin yang disepakati. Murabahah Murabahah is the transaction of sales of goods by
pinjam-meminjam dengan debitur yang are required to repay their debts with interest after
adalah transaksi penjualan barang dengan stating the acquisition cost and income (margin)
mewajibkan debitur untuk melunasi utang berikut a specified period, and matured trade finance
bunganya setelah jangka waktu tertentu dan facilities which have not been settled within menyatakan harga perolehan dan keuntungan that has been agreed by the seller and buyer.
tagihan yang berasal dari transaksi perdagangan 15 days. (marjin) yang disepakati oleh penjual dan
yang telah jatuh tempo yang belum diselesaikan pembeli.
dalam waktu 15 hari.
105 106
PT BANK MANDIRI (PERSERO) TBK 1384 1385 ANNUAL REPORT 2024
Page 415
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
o. Kredit yang diberikan dan o. Loans and sharia receivables/financing
o. Kredit yang diberikan dan piutang/ o. Loans and sharia receivables/financing piutang/pembiayaan syariah (lanjutan) (continued)
pembiayaan syariah (lanjutan) (continued)
Piutang/pembiayaan syariah (lanjutan) Sharia receivables/financing (continued)
Piutang/pembiayaan syariah (lanjutan) Sharia receivables/financing (continued)
Kredit yang diberikan dan piutang/pembiayaan Loans and sharia receivables/financing are
Piutang murabahah diklasifikasikan sebagai aset Murabahah receivables is classified as financial syariah diklasifikasikan sebagai aset keuangan classified as financial assets in loans and
keuangan dalam kategori pinjaman yang assets under loans and receivables according to dalam kelompok pinjaman yang diberikan dan receivables category. Refer to Note 2c for the
diberikan dan piutang sesuai PSAK No. 239 SFAS No. 239 “Financial Instruments: Recognition piutang. Lihat Catatan 2c untuk kebijakan accounting policy of financial assets for loans and
akuntansi atas aset keuangan dalam kelompok receivables.
“Instrumen Keuangan: Pengakuan dan and Measurements”. pinjaman yang diberikan dan piutang.
Pengukuran”.
Restrukturisasi kredit yang diberikan Loan restructuring
Piutang murabahah pada awalnya diukur pada Murabahah receivables initially is stated at net
nilai bersih yang dapat direalisasi ditambah realizable value plus transaction cost/directly Restrukturisasi kredit dilakukan kepada debitur Loan restructuring is done for debtors who has
dengan biaya transaksi/pendapatan administrasi attributable administration fee and additional yang berpotensi atau mengalami kesulitan dalam potential or experiencing difficulties in fulfilling their
yang dapat diatribusikan secara langsung dan acquisition cost to acquire those financial assets memenuhi kewajibannya. Restrukturisasi kredit obligations. Restructuring includes modification of
meliputi modifikasi persyaratan kredit, konversi loan terms, conversion of loans into share/stock or
biaya tambahan untuk memperoleh aset and after initial recognition, it is measured at kredit menjadi saham atau instrumen keuangan other financial instruments and/or a combination of
keuangan tersebut, dan setelah pengakuan awal amortised cost using the effective interest rate lainnya dan/atau kombinasi dari keduanya. both.
diukur pada biaya perolehan diamortisasi method less the allowance for impairment losses.
menggunakan metode tingkat imbal hasil efektif Kerugian yang timbul dari restrukturisasi kredit Losses on loan restructuring due to modification of
dikurangi cadangan kerugian penurunan nilai. yang berkaitan dengan modifikasi persyaratan the terms of the loans are recognised as part of
kredit diakui dalam bentuk cadangan kerugian allowance for impairment losses only if the present
penurunan nilai bila nilai sekarang dari jumlah value of total future cash receipts specified in the
Piutang murabahah dinyatakan sebesar jumlah Murabahah receivables is stated at the balance of penerimaan kas yang akan datang yang telah new terms of the loans including receipts
piutang setelah dikurangi dengan marjin yang the receivable less realizable deferred margin and ditentukan dalam persyaratan kredit yang baru, designated as interest and loan principal, are less
ditangguhkan yang dapat direalisasikan dengan allowance for possible losses. The Subsidiary termasuk penerimaan yang diperuntukkan than the carrying amount of loans before
cadangan kerugian penurunan nilai. Entitas Anak calculates the allowance for impairment loss on sebagai bunga maupun pokok, adalah lebih kecil restructuring.
menetapkan cadangan kerugian penurunan nilai receivables according to the murabahah dari nilai kredit yang diberikan yang tercatat
atas piutang sesuai dengan kualitas piutang receivables quality based on review on each of sebelum restrukturisasi.
murabahah berdasarkan penelaahan atas receivables balance.
Untuk restrukturisasi kredit dengan cara konversi For loan restructuring which involve a conversion
masing-masing saldo piutang. kredit yang diberikan menjadi saham atau of loans into share/stock or other financial
instrumen keuangan lainnya, kerugian dari instruments, a loss on loan restructuring is
Piutang istishna adalah pembiayaan barang Istishna receivables is the financing of goods in the restrukturisasi kredit diakui dalam bentuk recognised as part of allowance for impairment
dalam bentuk pemesanan pembuatan barang form of manufacturing the ordered goods with the cadangan kerugian penurunan nilai apabila nilai losses if the fair value of the share or financial
tertentu dengan kriteria dan persyaratan tertentu agreed criteria and specification by both of orderer wajar penyertaan saham atau instrumen instruments received, deducted by estimated
yang disepakati antara pemesan atau pembeli or buyer (mustashni) and manufacturer or seller keuangan yang diterima dikurangi estimasi biaya expenses to sell the share or other financial
(mustashni) dan penjual atau pembuat (shani). (shani). Istishna receivables is presented based on untuk menjualnya adalah lebih kecil dari nilai instruments, is less than the carrying amount of
buku kredit yang diberikan. loans.
Piutang istishna disajikan sebesar tagihan the outstanding billings less allowance for possible
kepada pembeli dikurangi penyisihan kerugian. losses. Bank memiliki ketentuan internal mengenai The Bank formed internal regulation regarding the
debitur yang layak untuk dikeluarkan dari daftar debtors that are eligible to be removed from the list
Pinjaman qardh adalah pinjaman dana kepada Qardh borrowings is borrowings at the condition kredit yang direstrukturisasi, yaitu apabila of restructured loans, i.e. when the loan/debtor has
nasabah dengan ketentuan bahwa nasabah wajib that the borrower should repay the loan at kredit/debitur telah memenuhi kriteria sebagai met the following criteria:
mengembalikan dana yang diterimanya pada specified period of time. The Subsidiary will obtain berikut:
waktu yang telah disepakati. Atas transaksi ini, a fee (ujrah) from this transaction, which is i. Kualitas kredit telah dikategorikan Lancar i. Credit quality has been categorised as Current
(kolektibilitas 1) sesuai dengan hasil reviu (collectability 1) according to the review results
Entitas Anak mendapatkan ujrah (imbalan) dan recognised upon receipt. Qardh included hawalah berdasarkan 3 (tiga) pilar penetapan kualitas by three (3) pillars of credit quality on Bank
diakui pada saat diterima. Pinjaman qardh and rahn financing agreement. Hawalah is transfer kredit dari Bank Indonesia; Indonesia;
meliputi pembiayaan dengan akad hawalah dan of debts from debtors to other party (Subsidiary) ii. Tingkat suku bunga yang dikenakan atas ii. The interest rate charged on the current loan
rahn. Akad hawalah adalah akad pengalihan which obligates to bear or pay. fasilitas kredit berjalan merupakan tingkat facility is the commercial interest rate to
utang dari pihak yang berutang (nasabah) suku bunga komersial yang diberikan debtors in accordance with the relevant credit
kepada pihak lain (Entitas Anak) yang wajib kepada debitur sesuai dengan segmen kredit segments above the base lending rate;
yang bersangkutan di atas base lending rate;
menanggung atau membayar. iii. Tidak terdapat Tunggakan Bunga yang iii. There are no Deferred Delinquency Interest
Dijadwalkan Kembali (TBYD) dan Bunga (TBYD) and Deferred Interest (BYDT) which
Rahn merupakan transaksi gadai barang atau Rahn represents the pledge of goods or assets yang Ditangguhkan (BYDT) yang masih have not yet been settled.
harta dari nasabah kepada Entitas Anak dengan owned by the customer to the Subsidiary for an belum selesai.
uang sebagai gantinya. Barang atau harta yang equivalent amount of money. Assets or goods
digadaikan tersebut dinilai sesuai harga pasar pledged are appraised based on market value, less p. Piutang pembiayaan konsumen p. Consumer financing receivables
dikurangi persentase tertentu. Atas transaksi ini, a certain deduction percentage. The Subsidiary will
Entitas Anak mendapatkan ujrah (imbalan) dan obtain a fee (ujrah), which is recognised upon Piutang pembiayaan konsumen Entitas Anak The Subsidiaries consumer financing receivables
diakui pada awalnya dengan nilai wajar ditambah are recognised initially at fair value, plus
diakui pada saat diterima. Rahn disajikan receipt. Rahn is stated at its outstanding balance biaya-biaya transaksi dan dikurangi yield transaction costs and deducted by yield enhancing
sebesar saldo dikurangi penyisihan kerugian. less allowance for possible losses. enhancing income yang dapat diatribusikan income that is directly attributable, and
secara langsung dan selanjutnya diukur dengan subsequently measured at amortised cost using
biaya perolehan diamortisasi menggunakan the effective interest rate method.
metode suku bunga efektif.
107 108
PT BANK MANDIRI (PERSERO) TBK 1386 1387 ANNUAL REPORT 2024
Page 416
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
p. Piutang pembiayaan konsumen (lanjutan) p. Consumer financing receivables (continued) q. Investasi bersih dalam sewa pembiayaan q. Net investment finance leases (continued)
(lanjutan)
Piutang pembiayaan konsumen Entitas Anak The Subsidiaries consumer financing receivables
diklasifikasikan sebagai biaya perolehan are classified at amortised cost. Refer to Note 2c Penyewa pembiayaan memiliki hak opsi untuk The lessee has the right option to purchase the
diamortisasi. Lihat Catatan 2c untuk perlakuan for the accounting policy of financial assets membeli aset yang disewa-pembiayaankan pada leased asset at the end of the lease period at a
akuntansi aset keuangan dalam kelompok biaya classified at amortised cost. akhir masa sewa pembiayaan dengan harga price which has mutually agreed upon at the
perolehan diamortisasi. yang telah disetujui bersama pada saat commencement of the agreement.
dimulainya perjanjian sewa pembiayaan.
Penyelesaian kontrak sebelum masa Early termination before end of consumer financing
pembiayaan konsumen berakhir diperlakukan is treated as a cancellation of an receivables’ terms Penyelesaian kontrak sebelum masa sewa Early termination before end of finance leases’
sebagai pembatalan kontrak pembiayaan existing contract and the resulting gain or loss is pembiayaan berakhir diperlakukan sebagai terms is treated as a cancellation of an existing
konsumen dan laba atau rugi yang terjadi diakui credited or charged to the current year’s pembatalan kontrak sewa dan laba atau rugi contracts and the resulting gain or loss is
dalam laporan laba rugi dan penghasilan consolidated statement of profit or loss and other yang timbul diakui dalam laporan laba rugi dan recognised in the current year consolidated
komprehensif lain konsolidasian tahun berjalan comprehensive income at the transaction date. penghasilan komprehensif lain konsolidasian statement of profit or loss and other
pada tanggal terjadinya transaksi. tahun berjalan. comprehensive income.
Restrukturisasi kredit dapat dilakukan dengan Loan/financing restructuring can be done by r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
cara pengalihan kredit, melanjutkan kredit, transfer of financing, financing continuation, takberwujud intangible assets
mengangsur kembali, mengubah jatuh tempo, re-installment payment, change the due date,
mengubah tenor dan/atau menambah uang change the tenor and/or increase the down i. Aset tetap dan perangkat lunak i. Fixed assets and software
muka. payment.
Pada tanggal 1 April 2016, Grup melakukan On 1 April 2016, the Group changed their
Pendapatan pembiayaan konsumen yang belum Subsidiaries’ unearned consumer financing income perubahan kebijakan akuntansi atas tanah accounting policy relating to land from cost
diakui milik Entitas Anak merupakan selisih is the difference between total installments to be dari model biaya menjadi model revaluasi. model into revaluation model. The land is
antara jumlah keseluruhan pembayaran received from customers and the total financing Tanah disajikan sebesar nilai wajar. stated at fair value.
angsuran yang akan diterima dari konsumen principal which is recognised as consumer
dengan jumlah pokok pembiayaan, yang akan financing income over the term of the contract Penilaian terhadap tanah dilakukan oleh Appraisal of the land is performed by a
diakui sebagai pendapatan pembiayaan using effective interest rate. penilai independen eksternal yang memiliki certified external independent appraiser.
konsumen selama jangka waktu kontrak sertifikasi. Penilaian atas aset tersebut Assessment of those assets are conducted
menggunakan metode suku bunga efektif. dilakukan secara berkala untuk memastikan regularly to ensure that the fair value of the
bahwa nilai wajar aset yang direvaluasi tidak revaluated asset is not materially different
Piutang pembiayaan konsumen merupakan Consumer financing receivables are net of joint berbeda secara material dengan nilai from its carrying value.
jumlah piutang setelah dikurangi dengan bagian financing receivables after deducted with joint tercatatnya.
pembiayaan bersama dimana risiko kredit financing portion where joint financing providers
ditanggung oleh pemberi pembiayaan bersama bear credit risk in accordance with its portion Jika nilai wajar dari aset yang direvaluasi If the fair value of the revalued asset change
sesuai dengan porsinya (without recourse), (without recourse), unearned consumer financing mengalami perubahan yang signifikan dan significantly and fluctuative, it is necessary to
pendapatan pembiayaan yang belum diakui dan income and allowance for impairment losses. fluktuatif, maka perlu direvaluasi secara revaluate the assets on an annual basis,
cadangan kerugian penurunan nilai. tahunan, sedangkan jika nilai wajar dari aset whereas if the fair value of the revalued asset
yang direvaluasi tidak mengalami perubahan does not change significantly, it is necessary
Piutang pembiayaan konsumen yang dibiayai Joint financing receivables that are jointly financed yang signifikan dan fluktuatif, maka perlu to revaluate at a minimum every 3 years.
bersama pihak-pihak lain dimana masing-masing with other parties, bears credit risk in accordance dilakukan revaluasi minimal 3 tahun sekali.
pihak menanggung risiko kredit sesuai dengan with their financing portion (without recourse) are
porsinya (without recourse) disajikan di laporan presented on a net basis in the consolidated Kenaikan nilai tercatat yang timbul dari The increase in the carrying value arising from
posisi keuangan konsolidasian secara bersih. statement of financial position. Consumer financing revaluasi tanah dicatat sebagai “Selisih the revaluation of land is recorded as "Net
Pendapatan pembiayaan konsumen dan beban income and interest expense related to joint bersih revaluasi aset tetap” dan disajikan differences in fixed assets revaluation" and is
bunga yang terkait dengan pembiayaan bersama financing without recourse are also presented on a sebagai “Penghasilan komprehensif lain”. presented as "Other comprehensive income".
without recourse disajikan secara bersih di net basis in the consolidated statement of profit or Penurunan nilai tercatat yang timbul dari Any impairment arising from the revaluation is
laporan laba rugi dan penghasilan komprehensif loss and other comprehensive income. revaluasi dicatat sebagai beban pada tahun recorded as expense of the current year. If the
lain konsolidasian. berjalan. Apabila aset tersebut memiliki asset had a balance of "Net differences in
saldo “Selisih bersih revaluasi aset tetap” fixed assets revaluation" that is presented as
Dalam pembiayaan bersama without recourse, In joint financing without recourse, the Subsidiaries yang disajikan sebagai “penghasilan "other comprehensive income", then the
Entitas Anak berhak menentukan tingkat bunga has the right to set higher interest rates to komprehensif lain”, maka selisih penurunan impairment difference recorded is charged
yang lebih tinggi kepada pelanggan dari tingkat customers than those that are stated in the joint nilai tercatat tersebut dibebankan terhadap against "Net differences in fixed assets
bunga yang ditetapkan dalam perjanjian dengan financing agreements with joint financing providers. “Selisih bersih revaluasi aset tetap” dan revaluation" and the rest is recognised as
pemberi pembiayaan bersama. Selisihnya The difference is recognised as revenue and sisanya diakui sebagai beban tahun berjalan. expense of the current year.
merupakan pendapatan dan disajikan sebagai disclosed part of as “Consumer financing income”.
bagian dari “Pendapatan pembiayaan Grup melakukan revaluasi di tahun 2016 Group conducted revaluation in 2016, for
konsumen”. untuk tujuan akuntansi dan pajak dimana accounting and tax purposes where the Group
entitas memperoleh persetujuan dari otoritas obtained approval from the tax authorities. The
q. Investasi bersih dalam sewa pembiayaan q. Net investment finance leases perpajakan. Jumlah pajak yang telah dibayar amount of taxes paid is recognised in other
diakui di penghasilan komprehensif lain dan comprehensive income and accumulated in
Investasi bersih dalam sewa pembiayaan Net investment finance leases are classified at terakumulasi dalam ekuitas dan di-offset equity and offset against Net differences in
diklasifikasikan sebagai biaya perolehan amortised cost. Refer to Note 2c to the accounting pada bagian selisih bersih revaluasi aset fixed assets revaluation.
diamortisasi. Lihat Catatan 2c untuk kebijakan policy for at amortised cost. tetap.
akuntansi atas biaya perolehan diamortisasi.
109 110
PT BANK MANDIRI (PERSERO) TBK 1388 1389 ANNUAL REPORT 2024
Page 417
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
takberwujud (lanjutan) intangible assets (continued) takberwujud (lanjutan) intangible assets (continued)
i. Aset tetap dan perangkat lunak (lanjutan) i. Fixed assets and software (continued) i. Aset tetap dan perangkat lunak (lanjutan) i. Fixed assets and software (continued)
Aset tetap, kecuali tanah, dinyatakan Fixed assets except for land are stated at cost Sesuai dengan PSAK No. 216 (Revisi 2011) In accordance with SFAS No. 216 (Revised
sebesar biaya perolehan dikurangi less accumulated depreciation and impairment tentang “Aset Tetap”, biaya perolehan hak 2011) regarding "Fixed Assets", the cost of
akumulasi penyusutan dan penyisihan losses. Such cost includes the cost of atas tanah dalam bentuk hak guna usaha, land rights in the form of right to cultivate, right
penurunan nilai. Biaya perolehan termasuk replacing part of the fixed assets when that
biaya penggantian bagian aset tetap saat cost is incurred, if the recognition criteria are hak guna bangunan dan hak pakai diakui to build and use rights are recognised as fixed
biaya tersebut terjadi, jika memenuhi kriteria met. Likewise, when a major inspection is sebagai aset tetap. Biaya perolehan tersebut assets. The acquisition cost is the cost that
pengakuan aset tetap. Selanjutnya, pada performed, its cost is recognised in the merupakan biaya yang dapat diatribusikan are directly attributable to obtain land rights,
saat inspeksi yang signifikan dilakukan, carrying amount of the fixed assets as a secara langsung untuk memperoleh hak atas including the cost of legal rights to the land
biaya inspeksi itu diakui ke dalam jumlah replacement if the recognition criteria are tanah tersebut termasuk biaya pengurusan when the land was first acquired.
tercatat (carrying amount) aset tetap sebagai fulfilled. All other repair and maintenance legal hak atas tanah ketika tanah diperoleh
suatu penggantian jika memenuhi kriteria costs that do not have future economic benefit pertama kali.
pengakuan. Semua biaya pemeliharaan dan are recognised in the consolidated statement
perbaikan yang tidak memenuhi kriteria of profit or loss and other comprehensive Hak atas tanah dalam bentuk hak guna Land rights in the form of right to cultivate,
pengakuan diakui dalam laporan laba rugi incomes as incurred. Software is recognised usaha, hak guna bangunan dan hak pakai right to build and use rights are not amortised,
dan penghasilan komprehensif lain as intangible assets. tidak disusutkan, kecuali terdapat bukti yang unless there is evidence to indicate that the
konsolidasian pada saat terjadinya. mengindikasikan bahwa perpanjangan atau extension or renewal of land rights is likely to
Perangkat lunak diakui sebagai aset pembaruan hak atas tanah tersebut or definitely not obtained.
takberwujud. kemungkinan besar atau pasti tidak
diperoleh.
Penyusutan dan amortisasi dihitung dengan Depreciation and amortization are calculated
menggunakan metode garis lurus selama using the straight-line method over the PSAK No. 236 (Revisi 2014) tentang SFAS No. 236 (Revised 2014) regarding
umur manfaat ekonomis aset tetap dan aset estimated useful life of fixed assets and “Penurunan Nilai Aset” mensyaratkan bahwa “Impairment of Assets” requires that the
takberwujud yang diestimasi. Estimasi umur intangible assets. The estimated useful life nilai tercatat aset tetap dikaji ulang setiap carrying amounts of fixed assets are reviewed
manfaat ekonomis dan persentase and percentage of depreciation and tanggal laporan posisi keuangan at each consolidated statement of financial
penyusutan dan amortisasi per tahun adalah amortization per annum are as follows: konsolidasian untuk menilai apakah aset position date to assess whether they are
sebagai berikut:
tetap tersebut nilai tercatatnya lebih tinggi recorded in excess of their recoverable
dari nilai terpulihkan (recoverable amounts) amounts of the fixed assets. If the carrying
Tahun/ Persentase/
Years Percentage dari aset tetap tersebut. Jika nilai tercatat value exceeds this estimated recoverable
aset tetap melebihi taksiran nilai terpulihkan amount, assets are written down to their
dari aset tetap tersebut, nilai tercatat aset recoverable amounts of the fixed assets.
Bangunan 20 5% Buildings tetap harus diturunkan menjadi nilai
Perlengkapan, peralatan Furniture and fixtures, office terpulihkan dari aset tetap tersebut.
kantor, komputer dan equipment, computer and
kendaraan bermotor 4-5 20% - 25% vehicles ii. Aset dan liabilitas sewa ii. Leased assets and liabilities
Perangkat lunak 5 20% Software
Grup telah menerapkan PSAK No. 116 The Group has implemented SFAS No. 116
Jumlah tercatat aset tetap dihentikan Fixed assets are derecognised upon disposal “Sewa” sejak tanggal 1 Januari 2020. “Lease” since 1 January 2020.
pengakuannya pada saat dilepaskan atau or when no future economic benefits are
saat tidak ada manfaat ekonomis masa expected from their use or disposal. Any gain PSAK No. 116 menerapkan persyaratan SFAS No. 116 applies new or amended
depan yang diharapkan dari penggunaan or loss arising from the derecognition of the baru atau amendemen sehubungan dengan requirements with respect to lease accounting.
atau pelepasannya. Laba atau rugi yang fixed asset (calculated as the difference
timbul dari penghentian pengakuan aset between the net disposal proceeds and the akuntansi sewa. Standar ini This standard introduces significant changes
tetap (dihitung sebagai perbedaan antara carrying amount of the fixed asset) is included memperkenalkan perubahan signifikan untuk to lessee accounting by eliminating the
jumlah neto hasil pelepasan dan jumlah in the consolidated statement of profit or loss akuntansi penyewa dengan menghapus distinction between operating and financing
tercatat dari aset tetap) dimasukkan dalam and other comprehensive income in the year perbedaan antara sewa operasi dan leases, and requires recognition of right-of-use
laporan laba rugi dan penghasilan which the fixed asset is derecognised. pembiayaan, serta mensyaratkan pengakuan assets and recognition of lease liabilities at
komprehensif lain konsolidasian pada tahun aset hak guna dan pengakuan liabilitas sewa lease inception for all leases, except for short-
berjalan aset tetap tersebut dihentikan pada saat dimulainya sewa untuk seluruh term leases and leases of low-value assets. In
pengakuannya. sewa, kecuali untuk sewa jangka pendek contrast to lessee accounting, the
dan sewa aset bernilai rendah. Berbeda requirements for lessor accounting are mostly
Pada setiap akhir tahun buku, nilai residu, The fixed asset’s residual values, useful life dengan akuntansi penyewa, persyaratan unchanged.
umur manfaat ekonomis dan metode and methods of depreciation are reviewed, untuk akuntansi pesewa sebagian besar
penyusutan dikaji ulang dan jika tidak sesuai and adjusted prospectively if appropriate at tidak berubah.
dengan keadaan akan disesuaikan secara the end of each financial year.
prospektif. PSAK No. 116 menentukan apakah kontrak SFAS No. 116 determines whether a contract
merupakan, atau mengandung sewa atas is, or contains a lease on the basis that the
Aset tetap dalam pembangunan dinyatakan Construction in progress of fixed asset is dasar jika penyewa memiliki hak untuk lessee has the right to control the use of the
sebesar biaya perolehan dan disajikan stated at cost and presented as part of fixed mengendalikan penggunaan aset selama asset for a specified period of time in
sebagai bagian dari aset tetap. Ketika aset assets. Accumulated costs are reclassified to suatu jangka waktu tertentu untuk exchange for certain consideration.
dalam pembangunan telah selesai dan siap the appropriate fixed assets account when the dipertukarkan dengan imbalan.
digunakan, akumulasi biaya perolehan assets are substantially complete and ready
direklasifikasikan ke akun aset tetap yang for their intended use. Grup menggunakan tingkat diskonto tunggal The Group uses a single discount rate for
sebenarnya. untuk portofolio sewa dengan karakteristik lease portfolios with similar characteristics.
yang hampir sama.
111 112
PT BANK MANDIRI (PERSERO) TBK 1390 1391 ANNUAL REPORT 2024
Page 418
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
(lanjutan) (continued)
r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
takberwujud (lanjutan) intangible assets (continued) r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
takberwujud (lanjutan) intangible assets (continued)
ii. Aset dan liabilitas sewa (lanjutan) ii. Leased assets and liabilities (continued)
Grup menerapkan pendekatan pengakuan The Group applies a single recognition and ii. Aset dan liabilitas sewa (lanjutan) ii. Leased assets and liabilities (continued)
dan pengukuran tunggal untuk seluruh sewa, measurement approach to all leases, except
kecuali untuk sewa jangka pendek dan sewa for short-term leases and low-value asset Dalam menghitung nilai kini dari pembayaran In calculating the present value of lease
aset bernilai rendah. Grup mengakui liabilitas leases. The Group recognises a lease sewa, Grup menggunakan suku bunga payments, the Group uses the incremental
sewa untuk melakukan pembayaran sewa liabilities to make lease payments and rights of
dan aset hak guna yang mewakili hak untuk use assets that represent the right to use the pinjaman inkremental penyewa pada tanggal loan interest rate of the lessee at the inception
menggunakan aset pendasar. underlying asset. dimulainya sewa karena suku bunga implisit date of the lease because the interest rate
dalam sewa tidak dapat ditentukan. Setelah implicit in the lease cannot be determined.
Grup mengakui aset hak guna pada tanggal The Group recognised the rights of use assets tanggal dimulainya sewa, jumlah liabilitas After the inception date of the lease, the
dimulainya sewa. Aset hak guna diukur pada at the inception date of the lease. The rights of sewa ditingkatkan untuk mencerminkan amount of the lease liability is increased to
biaya perolehan, dikurangi akumulasi use assets are measured at cost, less pertambahan bunga dan dikurangi reflect the increase in interest and less lease
penyusutan dan kerugian penurunan nilai, accumulated depreciation and impairment
dan disesuaikan untuk setiap pengukuran losses, and adjusted for any remeasurement pembayaran sewa yang dilakukan. Selain payments made. In addition, the carrying
kembali liabilitas sewa. Liabilitas sewa of the lease liabilities. Lease liabilities are the itu, jumlah tercatat liabilitas sewa diukur amount of the lease liability is remeasured if
merupakan jumlah pembayaran sewa yang amount of lease payments accrued until the kembali jika terdapat modifikasi, perubahan there are modifications, changes in the term of
masih harus dibayar hingga akhir masa end of the lease term, discounted using the jangka waktu sewa, perubahan pembayaran the lease, changes in lease payments, or
sewa yang didiskontokan dengan incremental loan interest rate. The cost of right sewa, atau perubahan dalam penilaian opsi changes in the valuation of the option to
menggunakan suku bunga pinjaman of use assets includes the amount of lease
inkremental. Biaya aset hak guna mencakup liability recognised, initial direct costs paid, untuk membeli aset pendasar. purchase the underlying asset.
jumlah liabilitas sewa yang diakui, biaya recovery costs and lease payments made on
langsung awal yang dibayarkan, biaya or before the start date of the lease less lease Sewa jangka pendek dengan durasi kurang Short-term leases with a duration of less than
pemulihan dan pembayaran sewa yang incentives received. Rights of use assets are dari 12 bulan dan sewa aset bernilai rendah, 12 months and leases of low value assets, as
dilakukan pada atau sebelum tanggal mulai depreciated using the straight-line method serta elemen-elemen sewa tersebut, well as elements of such leases, partially or
sewa dikurangi insentif sewa yang diterima. over the shorter period between the lease
Aset hak guna disusutkan dengan metode term and the estimated useful life of the asset, sebagian atau seluruhnya tidak menerapkan wholly do not apply the recognition principles
garis lurus selama jangka waktu yang lebih as follows: prinsip-prinsip pengakuan yang ditentukan prescribed by SFAS No. 116. The Group will
pendek antara masa sewa dengan estimasi oleh PSAK No. 116. Grup akan mengakui recognise the lease payment on a straight-line
masa manfaat aset, sebagai berikut: pembayaran sewa tersebut dengan dasar basis over the lease term in the consolidated
- Bangunan : 20 tahun/years Buildings - garis lurus selama masa sewa dalam statement of profit or loss and other
laporan laba rugi dan penghasilan comprehensive income. This expense is
- Mesin kantor : 5 tahun/years Office machines - komprehensif lain konsolidasian. Beban ini shown under general and administrative
ditunjukkan pada beban umum dan expenses in the income statement.
- Komputer perangkat keras : 5 tahun/years Computer hardware - administrasi dalam laporan laba rugi.
- Komputer perangkat lunak : 5 tahun/years Computer software -
- Inventaris kantor : 5 tahun/years Office equipment -
Penerapan pencatatan PSAK No. 116 The implementation of SFAS No. 116 payment
- Inventaris rumah dinas dan mess : 5 tahun/years Equipment of official houses and mess - berlaku untuk seluruh sewa (kecuali applies to all leases (except as stated earlier),
- Kendaraan bermotor : 5 tahun/years Motor vehicle - sebagaimana yang disebutkan sebelumnya), as follows:
yaitu sebagai berikut:
Jika kepemilikan aset sewa dialihkan ke If the ownership of the leased asset is (a) Menyajikan aset hak-guna sebagai (a) Present right of use assets as part of fixed
Grup pada akhir masa sewa atau transferred to the Group at the end of the bagian dari aset tetap dan liabilitas sewa assets and leased liabilities are presented
pembayaran sewa mencerminkan lease term or the lease payments reflect the disajikan sebagai bagian dari liabilitas as part of other liabilities in the
pelaksanaan opsi pembelian, penyusutan exercise of the purchase option, depreciation lain-lain dalam laporan posisi keuangan consolidated statement of financial
dihitung menggunakan estimasi masa is calculated using the estimated useful life of konsolidasian, yang diukur pada nilai position, measured at the present value of
manfaat ekonomis aset. Aset hak guna diuji the asset. Rights of use assets are assessed
penurunan nilainya sesuai dengan PSAK for impairment in accordance with SFAS No. kini dari pembayaran sewa masa depan; future lease payments;
No. 236 “Penurunan Nilai Aset”. 236 “Impairment of Assets”. (b) Mencatat penyusutan aset hak-guna (b) Record the depreciation of right of use
dan bunga atas liabilitas sewa dalam assets and the interest of lease liability in
Pada tanggal dimulainya sewa, Grup At the inception date of the lease, the Group laporan laba rugi dan penghasilan the consolidated statement of profit or
mengakui liabilitas sewa yang diukur pada recognises lease liabilities which measured at komprehensif lain konsolidasian; dan loss and other comprehensive income;
nilai kini dari pembayaran sewa masa depan the present value of future lease payments to
yang akan dilakukan selama masa sewa. be made over the lease term. Lease payments and
Pembayaran sewa termasuk pembayaran include fixed payments (including substantially (c) Memisahkan jumlah pembayaran ke (c) Separating the total payment into principal
tetap (termasuk pembayaran tetap secara- fixed payments) less lease incentive bagian pokok (disajikan dalam kegiatan (presented in financing activities) and
substansi) dikurangi piutang insentif sewa, receivables, variable lease payments that are pendanaan) dan bunga (disajikan dalam interest (presented in operating activities)
pembayaran sewa variabel yang bergantung index or interest rate dependent, and the kegiatan operasional) dalam laporan in the consolidated statement of cash
pada indeks atau suku bunga, dan jumlah amount expected to be paid in a residual value
yang diharapkan akan dibayar dalam guarantee. Lease payments also include the arus kas konsolidasian. flows.
jaminan nilai residu. Pembayaran sewa juga reasonable exercise price for the purchase
termasuk harga eksekusi opsi pembelian option if it is determined to be made by the iii. Aset takberwujud iii. Intangible assets
yang wajar jika dipastikan akan dilakukan Group and the payment of a penalty to
oleh Grup dan pembayaran penalti untuk terminate the lease, if the lease term reflects Aset takberwujud terdiri dari perangkat lunak Intangible assets consist of software and
mengakhiri sewa, jika jangka waktu sewa the Group exercising the lease termination
mencerminkan Grup mengeksekusi opsi option. Variable lease payments that are not dan goodwill. goodwill.
penghentian sewa. Pembayaran sewa dependent on an index or interest rate are
variabel yang tidak bergantung pada indeks recognised as an expense in the period in
atau suku bunga diakui sebagai beban pada which the event or condition that triggers the
periode di mana peristiwa atau kondisi yang payment occurs.
memicu pembayaran terjadi.
113 114
PT BANK MANDIRI (PERSERO) TBK 1392 1393 ANNUAL REPORT 2024
Page 419
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
r. Aset tetap, aset dan liabilitas sewa dan aset r. Fixed assets, leased assets and liabilities, and
t. Cadangan kerugian penurunan nilai aset non- t. Allowance for possible losses on non-earning
takberwujud (lanjutan) intangible assets (continued)
produktif assets
iii. Aset takberwujud (lanjutan) iii. Intangible assets (continued)
Aset non-produktif adalah aset Bank Mandiri dan Non-earning assets of Bank Mandiri and the
Perangkat lunak yang dibeli oleh Bank dan Software purchased by the Bank and Entitas Anak, antara lain dalam bentuk agunan Subsidiaries consist of repossessed assets,
Entitas Anak dicatat sebesar biaya Subsidiaries is recorded at cost less yang diambil alih, properti terbengkalai, rekening abandoned properties, inter-office accounts and
perolehan dikurangi akumulasi amortisasi accumulated amortization and accumulated antar kantor dan suspense account. suspense accounts.
dan akumulasi kerugian penurunan nilai. impairment losses. Amortization method,
Metode amortisasi, estimasi masa manfaat estimated useful life and residual value are Grup membentuk cadangan kerugian penurunan The Group provides an allowance for impairment of
dan nilai residual ditelaah pada setiap akhir reviewed at end of reporting period and nilai atas agunan yang diambil alih dan properti repossessed assets and abandoned property equal
tahun pelaporan dan disesuaikan jika adjusted if necessary.
terbengkalai sebesar selisih antara nilai tercatat to the difference between the asset’s carrying
diperlukan.
dan nilai wajar setelah dikurangi biaya untuk amount and its fair value less costs to sell. As for
Goodwill diakui apabila terdapat selisih lebih Goodwill is recognised when there is a menjual. Sedangkan untuk rekening antar kantor the inter-office account and suspense account, the
antara harga perolehan dan bagian Bank positive difference between the acquisition dan suspense account, adalah sebesar selisih allowance is equivalent to difference between the
Mandiri atas nilai wajar aset dan liabilitas cost and the Bank Mandiri’s portion of the fair antara nilai tercatat dan nilai pemulihan. carrying value and the recovery value.
yang dapat diidentifikasi pada tanggal value of identified assets and liabilities at the
akuisisi dan disajikan sebagai aset lain-lain. acquisition date. Goodwill is presented as u. Tagihan dan liabilitas akseptasi u. Acceptance receivables and payables
Bank melakukan evaluasi penurunan other assets. The Bank conducts an
nilainya secara berkala. assessment of goodwill impairment regularly. Tagihan akseptasi diklasifikasikan sebagai aset Acceptance receivables are classified as financial
keuangan dalam kelompok biaya perolehan assets at amortised cost. Refer to Note 2c for the
s. Penyertaan saham s. Investments in shares diamortisasi. Lihat Catatan 2c untuk kebijakan accounting policy of financial assets for financial
akuntansi atas aset keuangan dalam kelompok assets at amortised cost.
Penyertaan saham terdiri dari investasi jangka Investments in shares represent long-term
biaya perolehan diamortisasi.
panjang terutama pada perusahaan non-publik investments mostly in non-publicly-listed
dan penyertaan sementara hasil restrukturisasi companies and temporary investments from loan
kredit pada perusahaan debitur yang timbul restructuring in debtor companies arising from Liabilitas akseptasi diklasifikasikan sebagai Acceptance payables are classified as financial
akibat konversi kredit yang diberikan. conversion of loans. liabilitas keuangan yang diukur dengan biaya liabilities at amortised cost. Refer to Note 2c for the
perolehan diamortisasi. Lihat Catatan 2c untuk accounting policy for financial liabilities at
Penyertaan saham untuk tujuan investasi dengan Investments in shares under 20% and with no kebijakan akuntansi atas liabilitas keuangan yang amortised cost.
kepemilikan di bawah 20% dan tidak terdapat significant control are financial assets classified as diukur dengan biaya perolehan diamortisasi.
pengaruh signifikan merupakan aset keuangan fair value through profit/loss or amortised cost.
yang diklasifikasikan sebagai nilai wajar melalui Refer to Note 2c for the accounting policy for fair v. Aset lain-lain v. Other assets
laba rugi atau biaya perolehan diamortisasi. Lihat value through profit/loss or amortised cost.
Catatan 2c untuk kebijakan akuntansi atas nilai Aset lain-lain antara lain terdiri dari pendapatan Other assets include accrued income for interest,
wajar melalui laba rugi dan biaya perolehan
bunga dan provisi dan komisi yang masih akan provision and commissions, receivables,
diamortisasi.
diterima, tagihan, agunan yang diambil alih, repossessed assets, abandonded properties, ijarah
Penyertaan sementara akan dihapusbuku dari Temporary investment is written-off from the properti terbengkalai, piutang ijarah, rekening receivables, inter-office accounts and others.
laporan posisi keuangan konsolidasian apabila consolidated statement of financial position if it has antar kantor dan lain-lain.
telah melampaui jangka waktu 5 tahun sesuai exceeded the 5 year period in accordance with
dengan Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation (POJK) Tagihan terdiri dari tagihan atas obligasi Receivables consist of receivables from
(POJK) No. 40/POJK.03/2019 tanggal No. 40/POJK.03/2019 dated 19 December 2019 pemerintah yang diagunkan Bank Mandiri, government bonds pledged by the Bank, mutual
19 Desember 2019 tentang Penilaian Kualitas concerning Asset Quality Assessment of tagihan Entitas Anak atas tagihan reksa dana fund receivables from Subsidiaries and receivables
Aset Bank Umum. Commercial Banks. dan tagihan kepada pemegang polis. from policyholders.
Penyertaan saham untuk tujuan investasi dengan Investments in shares for investment purposes with Agunan yang diambil alih (“AYDA”) adalah aset Repossessed assets represent assets acquired by
kepemilikan saham sebesar 20% atau lebih dan a share ownership of 20% or more and with
yang diperoleh Bank Mandiri dan Entitas Anak, Bank Mandiri and its Subsidiaries, both from
terdapat pengaruh signifikan merupakan significant influence are investments in associates.
baik melalui pelelangan maupun di luar auction and non auction based on voluntary
investasi pada entitas asosiasi. Investasi Bank Bank Mandiri’s investment in associates is
Mandiri pada entitas asosiasi diukur dengan measured at equity method. The initial recognition pelelangan berdasarkan penyerahan secara transfer by the debtor or based on debtor’s
menggunakan metode ekuitas. Pengakuan awal of investment in associates is recognised at cost of sukarela oleh pemilik agunan atau berdasarkan approval to sell the collateral not through auction
investasi pada entitas asosiasi diakui sebesar acquisition. The carrying amount of the investment kuasa untuk menjual di luar lelang dari pemilik when the debtor do not fulfill their obligations to
biaya perolehan. Jumlah tercatat pada investasi in associates is adjusted to recognize Bank agunan dalam hal debitur tidak memenuhi Bank Mandiri and Subsidiaries. Repossessed
pada entitas asosiasi ditambah atau dikurangkan Mandiri's share of profit or loss, receipt of liabilitasnya kepada Bank Mandiri dan Entitas assets represent loan collateral that were taken
untuk mengakui bagian Bank Mandiri atas laba distributions, and changes directly recognise in the Anak. AYDA merupakan agunan kredit yang over as part of loans settlement and presented in
rugi, penerimaan distribusi, perubahan yang equity of the associates after the acquisition date. diberikan yang telah diambil alih sebagai bagian “Other assets”.
diakui langsung pada ekuitas entitas asosiasi dari penyelesaian kredit yang diberikan dan
setelah tanggal perolehan. disajikan pada “Aset lain-lain”.
115 116
PT BANK MANDIRI (PERSERO) TBK 1394 1395 ANNUAL REPORT 2024
Page 420
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
v. Aset lain-lain (lanjutan) v. Other assets (continued) x. Simpanan nasabah x. Deposits from customers
Aset yang tidak digunakan (properti terbengkalai) Abandoned properties represent Bank and Simpanan nasabah adalah dana yang Deposits from customers are the funds placed by
adalah aset dalam bentuk properti yang dimiliki Subsidiaries’ fixed assets in the form of properties ditempatkan oleh masyarakat (tidak termasuk customers (excluding banks) to the Bank and
bank) kepada Bank dan Entitas Anak yang Subsidiaries which operate in banking industry
Bank Mandiri dan Entitas Anak, dimana bagian which majority part of the property were not used
bergerak di bidang perbankan berdasarkan based on a fund deposit agreement. Included in
properti tersebut secara mayoritas tidak for Bank and Subsidiaries’ business operational
perjanjian penyimpanan dana. Termasuk dalam this account are demand deposits, saving deposits,
digunakan untuk kegiatan usaha operasional activity. pos ini adalah giro, tabungan, deposito berjangka time deposits and other similar deposits.
Bank Mandiri dan Entitas Anak. dan bentuk simpanan lain yang dipersamakan
dengan itu.
AYDA dan properti terbengkalai disajikan Repossessed assets and abandoned properties
sebesar nilai bersih yang dapat direalisasi (net are presented at their net realizable values. Net Giro merupakan simpanan nasabah yang dapat Demand deposits represent deposits of customers
realizable value). Nilai bersih yang dapat realizable value is the fair value of the repossessed digunakan sebagai alat pembayaran, yang that may be used as instruments of payment, and
direalisasi adalah nilai wajar agunan yang diambil assets less estimated costs to sell the repossessed penarikannya dapat dilakukan setiap saat melalui which may be withdrawn at any time by cheque,
alih dikurangi dengan estimasi biaya untuk assets. Differences between the net realizable cek, kartu Anjungan Tunai Mandiri (“ATM”), atau Automated Teller Machine card (“ATM”) or by
menjual AYDA tersebut. Selisih antara nilai value and the proceeds from disposal of the dengan cara pemindahbukuan dengan bilyet giro overbooking through written transfer instruction
bersih yang dapat direalisasi dengan hasil repossessed assets are recognised as current atau sarana perintah pembayaran lainnya. (bilyet giro) or other orders of payment or transfers.
penjualan AYDA diakui sebagai keuntungan atau year’s gain or loss at the year of disposal.
kerugian pada periode berjalan pada saat dijual. Tabungan merupakan simpanan nasabah yang Saving deposits represent deposits of customers
penarikannya hanya dapat dilakukan melalui that may only be withdrawn over the counter and
Ijarah adalah akad pemindahan hak guna Ijarah is a contract involving the transfer of right of counter dan ATM atau dengan cara via ATMs or funds transfers by SMS Banking,
(manfaat) atas suat aset dalam waktu tertentu use (benefit) of an asset for a specific period which pemindahbukuan melalui SMS Banking, Phone Phone Banking and Internet Banking when certain
dengan pembayaran sewa (ujrah) tanpa diikuti the lessee pays rent (ujrah) without the transfer of Banking dan Internet Banking jika memenuhi agreed conditions are met, but which may not be
dengan pemindahan kepemilikan aset itu sendiri. ownership of the asset itself. Ijarah muntahiyah persyaratan yang disepakati, tetapi penarikan withdrawn by cheque or other equivalent
Ijarah muntahiyah bittamlik adalah penyediaan bittamlik is the provision of funds to transfer the tidak dapat dilaksanakan dengan menggunakan instruments.
cek atau instrumen setara lainnya.
dana dalam rangka memindahkan hak guna atau right of use or benefit of goods or services based
manfaat dari suatu barang atau jasa berdasarkan on a lease transaction with an option to transfer
Deposito berjangka merupakan simpanan Time deposits represent customers deposits that
transaksi sewa dengan opsi pemindahan ownership of the goods to the lessee. The transfer nasabah yang penarikannya hanya dapat may only be withdrawn after a certain time based
kepemilikan barang kepada penyewa. of ownership of the leased object to the lessee in dilakukan pada waktu tertentu sesuai dengan on the agreement between the customer and the
Perpindahan hak milik objek sewa kepada ijarah muntahiyah bittamlik can be executed as a perjanjian antara nasabah dengan Bank. Bank. Time deposits are stated at amortised cost
penyewa dalam ijarah muntahiyah bittamlik dapat grant. Ijarah revenue receivables are recognised at Deposito berjangka dinyatakan sebesar nilai in the certificates between the Bank and the
dilakukan dengan hibah. Piutang pendapatan the due date which equal to the outstanding rent perolehan diamortisasi sesuai dengan perjanjian holders of time deposits.
ijarah diakui pada saat jatuh tempo sebesar sewa amount and presented at the net realisable value, antara pemegang deposito berjangka dengan
yang belum diterima dan disajikan sebesar nilai which is the outstanding balance of the Bank.
bersih yang dapat direalisasikan, yakni sebesar receivables.
saldo piutang. Termasuk di dalam giro adalah giro dan Included in demand deposits are wadiah demand
tabungan wadiah. Giro wadiah dapat digunakan deposits and wadiah saving deposits. Wadiah
Beban-beban yang berkaitan dengan Expenses for maintaining repossessed assets and sebagai instrumen pembayaran dan dapat ditarik demand deposits can be used as payment
pemeliharaan AYDA dan properti terbengkalai abandoned properties are recognised in the setiap saat melalui cek dan bilyet giro. Giro instruments and can be withdrawn at any time
dibebankan ke laporan laba rugi dan penghasilan current year’s consolidated statement of profit or wadiah serta tabungan wadiah mendapatkan using cheque and written transfer instruction (bilyet
komprehensif lain konsolidasian periode berjalan loss and other comprehensive income as incurred. bonus sesuai dengan kebijakan Entitas Anak. giro). Wadiah demand deposits and wadiah saving
pada saat terjadinya. Bila terjadi penurunan nilai Any permanent impairment loss that occurred will Simpanan nasabah dalam bentuk giro wadiah deposits earn bonus based on Subsidiary’s policy.
yang bersifat permanen, maka nilai tercatatnya be deducted from the carrying amount and be dan tabungan wadiah dinyatakan sebesar Wadiah demand deposits and wadiah saving
dikurangi untuk mengakui penurunan tersebut charged to the current year’s consolidated liabilitas Entitas Anak. deposits are stated at the Subsidiary’s liability
dan kerugiannya dibebankan pada laporan laba statement of profit or loss and other amount.
rugi dan penghasilan komprehensif lain comprehensive income. Refer to Note 2t for
Simpanan nasabah diklasifikasikan sebagai Deposits from customers are classified as financial
konsolidasian tahun berjalan. Lihat Catatan 2t changes in accounting policy to determine
liabilitas keuangan yang diukur dengan biaya liabilities at amortised cost. Incremental costs
untuk kebijakan akuntansi atas penyisihan impairment losses on repossessed assets and perolehan diamortisasi. Biaya tambahan yang directly attributable to acquistion of deposits from
kerugian AYDA dan properti terbengkalai. abandoned properties. dapat diatribusikan secara langsung dengan customers are included in the amount of deposits
perolehan simpanan nasabah diperhitungkan and amortised over the expected life of the
w. Liabilitas segera w. Obligations due immediately dalam jumlah simpanan yang diterima dan deposits. Refer to Note 2c for the accounting policy
diamortisasi sepanjang estimasi umur simpanan for financial liabilities at amortised cost.
Liabilitas segera dicatat pada saat timbulnya Obligations due immediately are recorded at the tersebut. Lihat Catatan 2c untuk kebijakan
liabilitas, baik kepada masyarakat maupun time the obligations occurred to customers or other akuntansi atas liabilitas keuangan yang diukur
kepada bank lain. Liabilitas segera banks. Obligations due immediately are classified dengan biaya perolehan diamortisasi.
diklasifikasikan sebagai liabilitas keuangan yang as financial liabilities at amortised cost.
diukur dengan biaya perolehan diamortisasi.
117 118
PT BANK MANDIRI (PERSERO) TBK 1396 1397 ANNUAL REPORT 2024
Page 421
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
y. Simpanan dari bank lain y. Deposits from other banks z. Kontrak asuransi (lanjutan) z. Insurance contract (continued)
Simpanan dari bank lain terdiri dari liabilitas Deposits from other banks represent liabilities to Entitas Anak menerbitkan kontrak asuransi untuk The Subsidiaries issue insurance contracts for
terhadap bank lain, baik lokal maupun luar local or overseas banks, in the form of demand produk asuransi tradisional dan produk asuransi traditional insurance product and investment-linked
negeri, dalam bentuk giro, tabungan, inter-bank deposits, saving deposits, interbank call money yang dikaitkan dengan investasi. Kedua jenis insurance product. Both of these products have
call money dengan periode jatuh tempo menurut with original maturities of 90 days or less based on produk ini mempunyai risiko asuransi yang significant insurance risk.
perjanjian kurang dari atau 90 hari, deposito agreement, time deposits and negotiable certificate signifikan.
berjangka dan negotiable certificates of deposits. of deposits. Deposits from other banks are
Simpanan dari bank lain dicatat sebagai liabilitas recorded as liability to other banks. Produk-produk dari Entitas Anak dibagi The Subsidiaries’ products are divided into the
terhadap bank lain. berdasarkan kategori sebagai berikut: following main categories:
• Asuransi jiwa tradisional non-participating, • Traditional non-participating life insurance,
Di dalam simpanan dari bank lain termasuk Included in the deposits from other banks are memberikan perlindungan untuk menutupi provide protection to cover the risk of death,
simpanan syariah dalam bentuk giro wadiah. sharia deposits in a form of wadiah demand risiko kematian, kecelakaan, penyakit kritis accident, critical illness, and health of the
deposits. dan kesehatan dari pemegang polis. Jumlah insured. The basic of sum insured will be paid
uang pertanggungan akan dibayarkan pada upon the occurrence of the risks covered.
Simpanan dari bank lain diklasifikasikan sebagai Deposits from other banks are classified as
saat terjadinya risiko yang ditanggung.
liabilitas keuangan yang diukur dengan biaya financial liabilities at amortised cost. Incremental
• Unit-link, produk asuransi dengan • Unit-link, insurance product with single or
perolehan diamortisasi. Biaya tambahan yang costs directly attributable to acquisition of deposits
pembayaran premi tunggal maupun reguler regular premium payment which is linked to
dapat diatribusikan secara langsung dengan from other banks are included in the amount of
yang dikaitkan dengan investasi yang investment products, which provides a
perolehan simpanan diperhitungkan dalam deposits and amortised over the expected life of
memberikan kombinasi manfaat proteksi dan combined benefit of protection and
jumlah simpanan yang diterima dan diamortisasi the deposits. Refer to Note 2c for the accounting
sepanjang estimasi umur simpanan tersebut. policy for financial liabilities at amortised cost. manfaat investasi. investment.
Lihat Catatan 2c untuk kebijakan akuntansi atas
liabilitas keuangan yang diukur dengan biaya Ketika sebuah kontrak telah diklasifikasi sebagai Once a contract has been classified as an
perolehan diamortisasi. kontrak asuransi, reklasifikasi terhadap kontrak insurance contract, no reclassification could be
tersebut tidak dapat dilakukan kecuali ketentuan performed subsequently unless the terms of the
z. Kontrak asuransi z. Insurance contract perjanjian kemudian diamendemen. Seluruh agreement are later amended. All insurance
produk asuransi yang diterbitkan oleh Entitas products issued by the Subsidiaries have
Kontrak asuransi adalah kontrak yang diterbitkan Insurance contract is a contract issued by Anak mempunyai risiko asuransi yang signifikan. significant insurance risk.
oleh perusahaan asuransi dimana perusahaan insurance companies which the insurer accepts
asuransi menerima risiko asuransi yang significant insurance risk from the policyholders. Entitas Anak memisahkan komponen deposit dari The Subsidiaries separate the deposit component
signifikan dari pemegang polis. Risiko asuransi Significant insurance risk is defined as the kontrak unit-link seperti yang disyaratkan oleh from unit-link contract as required by SFAS
yang signifikan didefinisikan sebagai possibility of paying significantly more benefit to PSAK No. 104 jika kondisi-kondisi di bawah ini No. 104 when both the following conditions are
kemungkinan membayar manfaat yang signifikan the policyholder upon the occurrence of insured terpenuhi: met:
kepada tertanggung apabila suatu kejadian yang event compared to the minimum benefit payable in - Entitas Anak dapat mengukur komponen - The Subsidiaries can measure separately the
diasuransikan terjadi dibandingkan dengan a scenario where the insured event does not occur. “deposit” secara terpisah (termasuk opsi “deposit” component (including any embedded
manfaat minimum yang akan dibayarkan apabila Scenarios that are considered are those with penyerahan melekat, yaitu tanpa submission option, i.e. without taking into
risiko yang diasuransikan tidak terjadi. Skenario- commercial substance. memperhitungkan komponen “asuransi”); account the “insurance” component);
skenario yang diperhatikan adalah skenario yang - Kebijakan akuntansi Entitas Anak tidak - The Subsidiaries’ accounting policies do not
mengandung unsur komersial. mensyaratkan untuk mengakui semua hak require to recognise all rights and obligations
dan liabilitas yang timbul dari komponen arising from the “deposit” component.
Entitas Anak menerbitkan kontrak asuransi yang The Subsidiaries issue insurance contracts that “deposit”.
menerima risiko asuransi yang signifikan dari accepted significant insurance risk from the
pemegang polis. Entitas Anak mendefinisikan policyholders. The Subsidiaries define significant Entitas Anak tidak memisahkan komponen The Subsidiaries do not separate the deposit
risiko asuransi yang signifikan sebagai insurance risk as the possibility of having to pay deposit dikarenakan hanya salah satu kondisi di component because only one of the above
kemungkinan membayar manfaat pada saat benefits on the occurrence of an insured event of atas yang terpenuhi. conditions is met.
terjadinya suatu kejadian yang diasuransikan, at least 10% more than the benefits payable if the
yang setidaknya 10% lebih besar dari manfaat insured event did not occur. When an insurance Pengujian kecukupan liabilitas Liability adequacy test
yang dibayarkan jika kejadian yang diasuransikan contract does not have significant insurance risk, it
tidak terjadi. Jika suatu kontrak asuransi tidak is classified as investment contract. Pengujian kecukupan liabilitas dilakukan pada Liability adequacy testing is performed at reporting
mengandung risiko asuransi yang signifikan, tanggal pelaporan untuk kontrak secara individual date for contract individually or group of products
maka kontrak tersebut diklasifikasikan sebagai ataupun per kelompok produk, ditentukan sesuai determined in accordance with the Subsidiaries’
kontrak investasi. dengan cara Entitas Anak memperoleh, method of acquiring, servicing and measuring the
memelihara dan mengukur profitabilitas dari profitability of its insurance contracts.
kontrak asuransi tersebut.
119 120
PT BANK MANDIRI (PERSERO) TBK 1398 1399 ANNUAL REPORT 2024
Page 422
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
z. Kontrak asuransi (lanjutan) z. Insurance contract (continued) z. Kontrak asuransi (lanjutan) z. Insurance contract (continued)
Pengujian kecukupan liabilitas (lanjutan) Liability adequacy test (continued) Liabilitas manfaat polis masa depan Liability for future policy benefits
Untuk asuransi jiwa, liabilitas kepada pemegang For life insurance, the liabilities to policyholder in Liabilitas manfaat polis masa depan merupakan The liabilities for future policy benefits represent
polis khususnya liabilitas untuk klaim masa particular the liabilities for future claim are tested to nilai sekarang estimasi manfaat polis masa the present value of estimated future policy
depan diuji untuk menentukan apakah liabilitas determine whether the liabilities sufficient to cover depan yang akan dibayarkan kepada pemegang benefits to be paid to policyholders or their heirs
tersebut cukup untuk menutupi semua arus kas all related future cash out flow including all polis atau ahli warisnya dikurangi dengan nilai less present value of estimated future premiums to
keluar di masa depan termasuk semua manfaat guaranteed benefit and guaranteed additional sekarang dari estimasi premi masa depan yang be received from the policyholders and recognised
yang dijamin dan manfaat tambahan yang benefit, non-guaranteed participation benefit akan diterima dari pemegang polis dan diakui consistently with the recognition of premium
dijamin, manfaat partisipasi yang tidak dijamin feature (if any), all expenses for policies issuance pada saat pengakuan pendapatan premi. income. The liabilities for future policy benefits are
(jika ada), semua biaya untuk penerbitan polis and maintenance, as well as reflecting the future Liabilitas manfaat polis masa depan ditentukan determined and computed based on certain
dan pemeliharaan polis, serta mencerminkan cash inflow, i.e. future premium receipt. The
arus kas masuk masa depan yaitu penerimaan liabilities are calculated based on discounted cash dan dihitung dengan menggunakan rumus formula by the Subsidiaries’ actuary.
premi masa depan, yaitu premi yang diterima di flow basis for all related cash flows i.e. both of tertentu oleh aktuaris Entitas Anak.
masa depan. Liabilitas dihitung berdasarkan cash outflows and cash inflows as mentioned
diskonto dari arus kas untuk semua arus kas above using a set of most recent best estimate Entitas Anak menghitung liabilitas manfaat polis The Subsidiaries calculate the liability for future
yang terkait yaitu arus kas keluar dan arus kas assumptions set by the Subsidiaries’ appointed masa depan dengan menggunakan metode policy benefits using Gross Premium Reserve
masuk seperti yang disebutkan di atas dengan actuary, includes mortality, morbidity, lapses, Gross Premium Reserve yang mencerminkan method that reflect the present value of estimated
menggunakan seperangkat asumsi estimasi expenses, inflation rates, and interest rate, nilai kini estimasi pembayaran seluruh manfaat payments of all the guaranteed benefits including
terbaik terkini yang ditetapkan oleh aktuaris assumptions as well as margin for adverse yang diperjanjikan termasuk seluruh opsi yang all the embedded options available, the present
Entitas Anak, termasuk asumsi tingkat mortalita, deviation assumptions. Subsidiaries operate in life disediakan, nilai kini estimasi seluruh biaya yang value estimated of all handling costs incurred and
morbidita, tingkat pembatalan polis, biaya, tingkat insurance use Gross Premium Reserve in the dikeluarkan dan juga mempertimbangkan also considering the future premium receipt.
inflasi dan tingkat suku bunga, serta asumsi premium allowance calculation for future policy penerimaan premi di masa depan.
marjin atas risiko pemburukan. Entitas Anak yang benefits to the policyholders using actuary
bergerak dalam bidang asuransi jiwa assumptions with best estimate and margin for Kenaikan/(penurunan) liabilitas manfaat polis Increase/(decrease) in liabilities for future policy
menerapkan metode Gross Premium Reserve adverse deviation, therefore liability adequacy test masa depan diakui dalam laporan laba rugi dan benefits are recognised in the current year’s
dalam perhitungan cadangan premi atas manfaat is not required. penghasilan komprehensif lain konsolidasian consolidated statement of profit or loss and other
polis masa depan kepada pemegang polis tahun berjalan. comprehensive income.
dengan menggunakan asumsi aktuaria
berdasarkan asumsi estimasi terbaik dan marjin Liabilitas kepada pemegang polis unit-link diakui The liability to unit-link policyholders are
atas risiko pemburukan, sehingga pengujian pada saat penerimaan dana dikonversi menjadi recognised at the time the funds received are
kecukupan liabilitas tidak diperlukan lagi. unit setelah dikurangi biaya-biaya dan akan converted into units, net of related expenses and
bertambah atau berkurang sesuai dengan nilai will increase or decrease in accordance with
Reasuransi Reinsurance
aset bersih efektif yang berlaku. effective net asset value.
Entitas Anak mereasuransikan sebagian porsi The Subsidiaries reinsure a portion of its risk to
risikonya kepada perusahaan reasuradur. Jumlah reinsurance companies. The amount of premium Penerimaan dana dari nasabah untuk produk Funds received from customers for non-sharia unit-
premi yang dibayar atau porsi premi atas paid or portion of premium from prospective unit-link non-syariah diakui sebagai pendapatan link products are recognised as gross premium
transaksi reasuransi prospektif diakui selama reinsurance transactions is recognised over the premi bruto dalam laporan laba rugi dan income in the consolidated statement of profit or
periode kontrak asuransi sesuai dengan proporsi reinsurance contract in proportion with the penghasilan komprehensif lain konsolidasian. loss and other comprehensive income. Liabilities to
jumlah proteksi reasuransi yang diterima. protection received. Liabilitas kepada pemegang polis unit-link diakui unit-link policyholders are recognised in the
di laporan posisi keuangan konsolidasian dan consolidated statement of financial position and
Aset reasuransi termasuk saldo yang diharapkan Reinsurance assets include balances expected to dihitung menggunakan metode cadangan atas computed based on unearned premium reserves
dibayarkan oleh perusahaan reasuransi untuk be recovered from reinsurance companies for premi yang belum merupakan pendapatan yang using daily method from insurance cost of mortality
ceded liabilitas manfaat polis masa depan, ceded ceded liability for future policy benefits, ceded dihitung dengan menggunakan metode harian risk plus reserves for the accumulated invested
estimasi liabilitas klaim dan ceded cadangan atas estimated claim liabilities and ceded unearned berdasarkan biaya asuransi atas risiko mortalitas, fund of unit-link policyholders.
premi yang belum merupakan pendapatan. premiums allowance. Recovery amount from ditambah cadangan atas akumulasi dana
Jumlah manfaat yang ditanggung oleh reinsurers are estimated in a consistent manner investasi pemegang polis.
reasuradur diperkirakan secara konsisten sesuai with the liability associated with the reinsurance
dengan liabilitas yang terkait dengan polis policy. Setiap bunga, keuntungan atau kerugian dari Any interest, gain or loss due to increases or
reasuransi. kenaikan atau penurunan nilai pasar investasi decreases in market value of investments are
dicatat sebagai pendapatan atau beban, disertai recorded as income or expense, with a
Entitas Anak menyajikan aset reasuransi secara Subsidiaries present separately reinsurance asset dengan pengakuan kenaikan atau penurunan corresponding recognition of increase or decrease
terpisah sebagai aset atas liabilitas manfaat polis of future policy benefit liabilities, unearned liabilitas kepada pemegang polis unit-link di in liability to unit-link policyholders in the statement
masa depan, cadangan atas premi yang belum premium allowance, and estimated claim liabilities. laporan laba rugi dan penghasilan komprehensif of profit or loss and other comprehensive income
merupakan pendapatan dan estimasi liabilitas
klaim. lain konsolidasian dan liabilitas kepada and liability to unit-link policyholders in the
pemegang polis unit-link di laporan posisi consolidated statement of financial position.
Jika aset reasuransi mengalami penurunan nilai, If a reinsurance asset is impaired, the Subsidiaries keuangan konsolidasian.
Entitas Anak mengurangi nilai tercatat dan deducted the carrying amount accordingly and
mengakui kerugian penurunan nilai tersebut recognise that impairment loss in the consolidated Penerimaan dana dari nasabah untuk produk Funds received from customers for sharia unit-link
dalam laporan laba rugi dan penghasilan statement of profit or loss and other unit-link syariah diakui sebagai liabilitas kepada products are recognised as liabilities to unit-link
komprehensif lain konsolidasian. Aset reasuransi comprehensive income. A reinsurance asset is pemegang polis unit-link di laporan posisi policyholders in the consolidated statement of
mengalami penurunan nilai jika ada bukti objektif, impaired if there is objective evidence, as a result keuangan konsolidasian sebesar jumlah yang financial position for the amount received net of the
sebagai akibat dari suatu peristiwa yang terjadi of an event that occurred after initial recognition of diterima setelah dikurangi bagian fee untuk portion representing the Subsidiaries fees in
setelah pengakuan awal aset reasuransi, bahwa the reinsurance asset, that the Subsidiary may not Entitas Anak dalam rangka mengelola managing the unit-link product income.
Entitas Anak tidak dapat menerima seluruh receive all amounts due to it is below the pendapatan dari produk unit-link.
jumlah karena di bawah syarat-syarat kontrak requirement of the contract, and the impact on the
dan dampak pada jumlah yang akan diterima dari amounts that the Subsidiary will receive from the
reasuradur dapat diukur secara andal. reinsurer can be reliably measured.
121 122
PT BANK MANDIRI (PERSERO) TBK 1400 1401 ANNUAL REPORT 2024
Page 423
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
z. Kontrak asuransi (lanjutan) z. Insurance contract (continued) ab. Pinjaman yang diterima (lanjutan) ab. Fund borrowings (continued)
Risiko yang belum jatuh tempo Unexpired risk reserve Fasilitas pengelolaan likuiditas berdasarkan The sharia liquidity management facility of Bank
prinsip syariah Bank Indonesia (PASBI) yang Indonesia (PASBI) received by Sharia Subsidiaries
Liabilitas untuk manfaat kontraktual yang A liability for contractual benefits that are expected diterima oleh Entitas Anak Syariah is classified as “Fund Borrowings”. Bank Indonesia
diharapkan akan timbul di masa depan dicatat to be incurred in the future is recorded when the
diklasifikasikan dalam akun “Pinjaman yang and the Subsidiary mutually agree to enter into a
pada saat premi diakui. Liabilitas ditetapkan premiums are recognised. The liability is
Diterima”. Bank Indonesia dan Entitas Anak wakalah bil ististmar contract for fund
sebagai penjumlahan atas nilai diskonto yang determined as the sum of the expected discounted
diharapkan dari pembayaran manfaat dan biaya value of the benefit payments and the future sepakat melakukan akad wakalah bil ististmar management, guaranteed by sharia securities. The
administrasi masa depan yang berkaitan administration expenses that are directly related to untuk pengelolaan dana dengan agunan berupa funds received are recognised as liabilities to Bank
langsung dengan kontrak asuransi, dikurangi the insurance contract, less the expected surat berharga syariah. Dana yang diterima Indonesia.
dengan nilai diskonto yang diharapkan atas premi discounted value of the theoretical premiums that diakui sebagai liabilitas kepada Bank Indonesia.
teoritis yang dibutuhkan untuk memenuhi would be required to meet the benefits and
manfaat dan biaya administrasi berdasarkan administration expenses based on the valuation Bank melakukan pengelolaan dana untuk The Bank undertakes fund management for whole
asumsi penilaian yang digunakan (penilaian assumptions used (the premiums valuation). That kegiatan investasi usaha secara keseluruhan business investment activities (mutlaqah). The
premi). Liabilitas tersebut didasarkan pada liability is based on assumptions such as mortality, (mutlaqah). Pengembalian dana kelolaan dan return of managed funds and the distribution of
asumsi-asumsi seperti kematian, persistensi, persistency, maintenance expense and investment pembayaran hasil pengelolaan (istitsmar) investments return (istitsmar) occur upon maturity.
biaya pemeliharaan dan pendapatan investasi income that are established at the time the contract dilakukan pada saat pelunasan.
yang ditetapkan pada saat kontrak asuransi is issued. A margin for adverse deviation is
dikeluarkan. Sebuah marjin untuk penyimpangan included in the used assumptions. ac. Pinjaman dan efek-efek subordinasi ac. Subordinated loans and marketable securities
yang merugikan termasuk dalam asumsi yang
digunakan. Pinjaman dan efek-efek subordinasi pada Subordinated loans and marketable securities are
pengukuran awal disajikan sebesar nilai initially measured at fair value less directly
aa. Efek-efek yang diterbitkan aa. Debt securities issued wajar dikurangi dengan biaya transaksi yang attributable transaction costs. Subsequently,
dapat diatribusikan langsung dengan transactions costs are amortised using the
Efek-efek yang diterbitkan oleh Bank Mandiri dan Debt securities issued by the Bank and its
perolehan/penerbitan pinjaman dan efek-efek effective interest rate up to the maturity of
Entitas Anak, termasuk obligasi, subordinasi Subsidiaries, including bonds, subordinated notes,
subordinasi. Biaya transaksi kemudian subordinated loans and marketable securities.
notes, medium term notes, traveller’s cheques medium term notes, travelers’ cheques and
diamortisasi dengan suku bunga efektif sampai
dan Sertifikat Investasi Mudharabah Antarbank Interbank Mudharabah Investment Certificate
(SIMA) pada pengukuran awal disajikan sebesar (SIMA), are initially measured at fair value plus dengan jatuh tempo dari pinjaman dan efek-efek
nilai wajar ditambah dengan biaya transaksi yang directly attributable transaction costs to the debt subordinasi.
dapat diatribusikan langsung dengan securities issued. Subsequently, transactions cost
perolehan/penerbitan efek-efek yang diterbitkan. are amortised using effective interest rate up to the Pinjaman dan efek-efek subordinasi Subordinated loans and marketable securities are
Biaya transaksi kemudian diamortisasi dengan maturity of debt securities issued. diklasifikasikan sebagai liabilitas keuangan yang classified as financial liabilities at amortised cost.
suku bunga efektif sampai dengan jatuh tempo diukur dengan biaya perolehan yang Refer to Note 2c for the accounting policy for
dari efek-efek yang diterbitkan. diamortisasi. Lihat Catatan 2c untuk kebijakan financial liabilities at amortised cost.
akuntansi untuk liabilitas keuangan yang diukur
Efek-efek yang diterbitkan diklasifikasikan Debt securities issued are classified as financial dengan biaya perolehan yang diamortisasi.
sebagai liabilitas keuangan yang diukur dengan liabilities at amortised cost. Refer to Note 2c for the
biaya perolehan diamortisasi. Lihat Catatan 2c accounting policy for financial liabilities at ad. Perpajakan ad. Income tax
untuk kebijakan akuntansi atas liabilitas amortised cost.
keuangan yang diukur dengan biaya perolehan Bank Mandiri dan Entitas Anak menerapkan Bank Mandiri and Subsidiaries apply SFAS
diamortisasi. PSAK No. 212 (Revisi 2014) tentang “Pajak No. 212 (Revised 2014) regarding “Income Tax”
Penghasilan”, yang mengharuskan Bank Mandiri which requires Bank Mandiri and Subsidiaries to
ab. Pinjaman yang diterima ab. Fund borrowings dan Entitas Anak memperhitungkan konsekuensi take into account the consequnces of the current
pajak kini dan pajak di masa depan and future tax (settlement) from the carrying
Pinjaman yang diterima merupakan dana yang Fund borrowings represent funds received from
(penyelesaian) dari jumlah tercatat aset (liabilitas) amount of assets (liabilities) that are recognised in
diterima dari bank lain, Bank Indonesia atau other banks, Bank Indonesia or other parties with
yang diakui dalam laporan posisi keuangan dan the consolidated statement of financial position,
pihak lain dengan liabilitas pembayaran kembali the obligation of repayment in accordance with the
sesuai dengan persyaratan perjanjian pinjaman. requirements of the loan agreement. transaksi-transaksi serta peristiwa lain yang and transactions and other events occured in the
terjadi dalam tahun berjalan. current period.
Pada pengukuran awal, pinjaman yang diterima Fund borrowings are initially measured at fair value
disajikan sebesar nilai wajar dikurangi dengan less directly attributable transaction costs. Fund Beban pajak terdiri dari pajak kini dan pajak The tax expense comprises current and deferred
biaya transaksi yang dapat diatribusikan borrowings are classified as financial liabilities at tangguhan. Pajak diakui dalam laporan laba rugi tax. Tax is recognised in the consolidated
langsung dengan perolehan/penerbitan pinjaman amortised cost. Refer to Note 2c for the accounting dan penghasilan komprehensif lain statement of profit or loss and other
yang diterima. Pinjaman yang diterima policy for financial liabilities at amortised cost. konsolidasian, kecuali jika pajak tersebut terkait comprehensive income, except to the extent that it
diklasifikasikan sebagai liabilitas keuangan yang dengan transaksi atau kejadian yang langsung relates to items recognised directly in equity. In this
diukur dengan biaya perolehan diamortisasi. diakui ke ekuitas. Dalam hal ini, pajak tersebut case, the tax is recognised in other comprehensive
Lihat Catatan 2c untuk kebijakan akuntansi untuk masing-masing diakui dalam penghasilan income or directly in equity, respectively.
liabilitas keuangan yang diukur dengan biaya komprehensif lain atau ekuitas.
perolehan diamortisasi.
123 124
PT BANK MANDIRI (PERSERO) TBK 1402 1403 ANNUAL REPORT 2024
Page 424
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
ad. Perpajakan (lanjutan) ad. Income tax (continued) ad. Perpajakan (lanjutan) ad. Income tax (continued)
Taksiran pajak penghasilan Bank Mandiri dan The estimated corporate income tax of Bank
Manajemen Grup mengevaluasi secara The Group’s management periodically evaluates Entitas Anak dihitung untuk masing-masing Mandiri and Subsidiaries are calculated for each
periodik implementasi terhadap peraturan the implementation of prevailing tax regulations perusahaan sebagai badan hukum terpisah. Aset company as a separate legal entity. Current tax
perpajakan yang berlaku terutama yang especially for those that are subject to further pajak kini (current tax assets) dan liabilitas pajak assets and current tax liabilities for different legal
memerlukan interpretasi lebih lanjut mengenai interpretation for its implementation, including kini (current tax liabilities) untuk badan hukum income entities cannot be set-off in the
pelaksanaannya termasuk juga evaluasi terhadap evaluation on tax assessment letters received from yang berbeda tidak disalinghapuskan dalam consolidated financial statements. Corporate tax
surat ketetapan pajak yang diterima dari kantor tax authorities. Futhermore, the Bank establishes laporan keuangan konsolidasian. Utang pajak payables and other tax payables of Bank Mandiri
pajak. Lebih lanjut, Bank Mandiri membentuk provisions based on the necessary amounts penghasilan badan dan utang pajak lainnya Bank and Subsidiaries are presented as “Taxes payable“
cadangan, jika dianggap perlu berdasarkan expected to be paid to the tax authorities. Mandiri dan Entitas Anak disajikan sebagai in the consolidated statement of financial position.
jumlah yang diestimasikan akan dibayarkan ke “Utang pajak” di laporan posisi keuangan
kantor pajak. konsolidasian.
Bank Mandiri dan Entitas Anak menerapkan Bank Mandiri and Subsidiaries apply the balance Aset dan liabilitas pajak tangguhan dapat saling Deferred income tax assets and liabilities are
hapus apabila terdapat hak yang berkekuatan offsetted if there is a legally enforceable right to
metode liabilitas laporan posisi keuangan sheet liability method to determine income tax
hukum untuk melakukan saling hapus antara aset offset current tax assets against current tax
(balance sheet liability method) untuk expense. Under the balance sheet liability method, dan liabilitas pajak kini dan apabila aset dan liabilities and if the deferred income tax assets and
menentukan beban pajak penghasilan. Menurut deferred tax assets and liabilities are recognised liabilitas pajak penghasilan tangguhan dikenakan liabilities relate to income taxes levied by the same
metode liabilitas laporan posisi keuangan, aset for all temporary differences arising between the oleh otoritas perpajakan yang sama, baik atas taxation authority on either for the same taxable
dan utang pajak tangguhan diakui untuk semua tax base of assets and liabilities and their carrying entitas kena pajak yang sama atau berbeda dan entity or different taxable entities where there is an
perbedaan temporer antara nilai aset dan amount in the consolidated statement of financial adanya niat untuk melakukan penyelesaian intention to settle the balances on a net basis.
liabilitas yang tercatat di laporan posisi keuangan position at each reporting date. This method also saldo-saldo tersebut secara neto.
dengan dasar pengenaan pajak atas aset dan requires the recognition of unused future tax
liabilitas tersebut pada setiap tanggal pelaporan. benefits, to the extent that realisation of such ae. Dana syirkah temporer ae. Temporary syirkah funds
Metode ini juga mensyaratkan adanya benefits are probable in the future.
pengakuan manfaat pajak di masa datang yang Dana syirkah temporer adalah dana yang Temporary syirkah funds represent funds received
belum digunakan apabila besar kemungkinan diterima oleh Entitas Anak. Entitas Anak by a Subsidiary. The Subsidiary has the right to
bahwa manfaat tersebut dapat direalisasikan di mempunyai hak untuk mengelola dan manage and invest funds in accordance with either
menginvestasikan dana, baik sesuai dengan the Subsidiary’s policy or restriction set by the
masa yang akan datang. kebijakan Entitas Anak atau kebijakan depositors with the agreed profit sharing.
pembatasan dari pemilik dana, dengan
Aset pajak tangguhan diakui apabila terdapat Deferred tax assets are recognised only to the keuntungan dibagikan sesuai dengan
kemungkinan besar bahwa jumlah laba fiskal extent that is probable that future taxable income kesepakatan.
pada masa datang akan memadai untuk will be sufficient to compensate deferred tax asset
mengkompensasi aset pajak tangguhan yang arising from temporary differences. Hubungan antara Entitas Anak dan pemilik dana Relationship between the Subsidiary and the
muncul akibat perbedaan temporer. syirkah temporer merupakan hubungan owner of temporary syirkah funds are based on
kemitraan berdasarkan akad mudharabah partnership mudharabah muthlaqah, mudharabah
Pajak tangguhan dihitung dengan menggunakan Deferred tax is calculated using tax rates muthlaqah, mudharabah muqayyadah atau muqayyadah or musyarakah. The examples of
tarif pajak yang berlaku atau secara substansial enacted or substantively applied to the period musyarakah. Contoh dari dana syirkah temporer temporary syirkah funds are investment funds
diberlakukan pada periode dimana aset tersebut during which the asset is realised or the liability is adalah penerimaan dana dari investasi received from mudharabah muthlaqah,
direalisasi atau liabilitas tersebut diselesaikan. settled. The changes to the carrying value of mudharabah muthlaqah, mudharabah mudharabah muqayyadah and other similar
Perubahan nilai tercatat aset dan liabilitas pajak deferred tax assets and liabilities due to the muqayyadah dan akun lain yang sejenis. accounts.
1) Mudharabah muthlaqah adalah mudharabah 1) Mudharabah muthlaqah represents
tangguhan yang disebabkan oleh perubahan tarif changes of tax rates are charged in the current dimana pemilik dana (shahibul maal) mudharabah in which the fund owner
pajak dibebankan pada laporan laba rugi dan year, consolidated statement of profit or loss and memberikan kebebasan kepada pengelola (shahibul maal) entrusts the fund manager
penghasilan komprehensif lain konsolidasian other comprehensive income except for dana (mudharib/Entitas Anak) dalam (mudharib/Subsidiary) in managing its
tahun berjalan, kecuali untuk transaksi-transaksi transactions which previously have been directly pengelolaan investasinya. investment.
yang sebelumnya telah langsung dibebankan charged or credited to equity. 2) Mudharabah muqayyadah adalah 2) Mudharabah muqayyadah represents
atau dikreditkan ke ekuitas. mudharabah dimana pemilik dana mudharabah in which the fund owner sets
memberikan batasan kepada pengelola restrictions to the fund manager regarding,
Koreksi atas liabilitas pajak diakui pada saat Adjustments to taxation obligations are recognised dana, antara lain mengenai tempat, cara dan among others, the place, the means and/or
surat ketetapan pajak diterima, atau apabila when tax assessment letter is received or, if atau obyek investasi. the object of investment.
diajukan keberatan dan/atau banding, maka objection/appeal is submitted, adjustments are
koreksi diakui pada saat keputusan atas recognised when the result of objection/appeal is Dana syirkah temporer tidak dapat digolongkan Temporary syirkah funds cannot be classified as
keberatan dan/atau banding tersebut diterima. received. Management provides provision for sebagai liabilitas. Hal ini karena Entitas Anak liability because the Subsidiary does not have any
tidak mempunyai liabilitas, ketika mengalami liability to return the fund to the owners when
Manajemen juga dapat membentuk pencadangan future tax liability at the estimated amount that will
kerugian, untuk mengembalikan jumlah dana experience losses, except for losses due to the
terhadap liabilitas pajak di masa depan sebesar be payable to the tax office if there is a probable awal dari pemilik dana kecuali akibat kelalaian Subsidiary’s management negligence or default.
jumlah yang diestimasikan akan dibayarkan ke tax exposure, based on management’s atau wanprestasi Entitas Anak. Dana syirkah On the other hand, temporary syirkah funds also
kantor pajak jika berdasarkan evaluasi pada assessment as of the date of consolidated temporer tidak dapat digolongkan sebagai cannot be classified as equity, because of the
tanggal laporan posisi keuangan konsolidasian statement of financial position. Assumptions and ekuitas karena mempunyai waktu jatuh tempo existence of maturity period and the depositors do
terdapat risiko pajak yang probable. Asumsi dan estimation used in the calculation of provision may dan pemilik dan tidak mempunyai hak not have the same rights as the shareholders, such
estimasi yang digunakan dalam perhitungan involve element of uncertainty. kepemilikan yang sama dengan pemegang as voting rights and the rights of realised gain from
pembentukan cadangan tersebut memiliki unsur saham seperti hak voting dan hak atas realisasi current asset and other non-investment accounts.
ketidakpastian. keuntungan yang berasal dari aset lancar dan
aset non investasi.
125 126
PT BANK MANDIRI (PERSERO) TBK 1404 1405 ANNUAL REPORT 2024
Page 425
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
ae. Dana syirkah temporer (lanjutan) ae. Temporary syirkah funds (continued)
af. Pendapatan dan beban bunga serta af. Interest income and expense and sharia
Dana syirkah temporer merupakan salah satu Temporary syirkah funds represent one of the pendapatan dan beban syariah (lanjutan) income and expense (continued)
unsur laporan posisi keuangan konsolidasian, consolidated statement of financial position
yang memberikan hak kepada Entitas Anak untuk accounts which is in accordance with sharia (ii) Pendapatan syariah (ii) Sharia income
mengelola, termasuk untuk mencampur dana principle that provide right to the Subsidiary to
dimaksud dengan dana lainnya. manage fund, including to combine the funds with Di dalam pendapatan dan beban bunga Included in interest income and expense are
the other funds.
terdapat pendapatan dan beban sharia income and expense based on sharia
Pemilik dana syirkah temporer memperoleh The owner of temporary syirkah funds receive berdasarkan prinsip syariah. Pendapatan principle. The Subsidiary's income as a fund
bagian atas keuntungan sesuai kesepakatan dan parts of profit in accordance with the agreement pengelolaan dana oleh Entitas Anak sebagai manager (mudharib) consists of income from
menerima kerugian berdasarkan jumlah dana and receive loss based on the proportion to the mudharib terdiri atas pendapatan murabahah and istishna transactions, income
dari masing-masing pihak. Pembagian hasil dana total funds. The profit distribution of temporary pembiayaan dengan akad murabahah, from ijarah (leasing), income from profit
syirkah temporer dapat dilakukan dengan konsep syirkah funds might be based on profit sharing or istishna, ijarah dan pendapatan dari bagi sharing of mudharabah, musyarakah financing
bagi hasil atau bagi untung. revenue sharing concept. hasil yaitu mudharabah, musyarakah dan and other main operating income.
af. Pendapatan dan beban bunga serta af. Interest income and expense and sharia pendapatan usaha utama lainnya.
pendapatan dan beban syariah income and expense
Pengakuan keuntungan transaksi Murabahah transaction income recognition
(i) Konvensional (i) Conventional murabahah dengan pembayaran tangguh through deferred payment or installment is
atau secara angsuran dilakukan selama executed during the period of the contract
Pendapatan dan beban bunga untuk semua Interest income and expense for all interest- periode akad sesuai dengan metode tingkat based on effective rate of return method
instrumen keuangan dengan interest bearing bearing financial instruments are recognised imbal hasil efektif. (annuity).
dicatat dalam “Pendapatan bunga” dan as “Interest income” and “Interest expense” in
“Beban bunga” di dalam laporan laba rugi the consolidated statement of profit or loss
dan penghasilan komprehensif lain and other comprehensive income using the Berdasarkan PSAK No. 402 (Revisi 2019), According to SFAS No. 402 (Revised 2019),
konsolidasian menggunakan metode suku effective interest method. pendapatan murabahah yang termasuk murabahah income which includes deferred
bunga efektif. marjin ditangguhkan dan pendapatan margin and administrative income are
administrasi, diakui dengan menggunakan recognised as income using method that
Metode suku bunga efektif adalah metode The effective interest method is a method metode setara tingkat imbal hasil efektif, equivalent to the effective rate of return
yang digunakan untuk menghitung biaya used for calculating the amortised cost of yaitu tingkat imbal hasil setara yang akan method, which is the rate that exactly
perolehan diamortisasi dari aset keuangan financial assets and liabilities and method for
atau liabilitas keuangan dan metode untuk allocating the interest income or interest mendiskonto secara tepat estimasi discounts estimated future cash payments or
mengalokasikan pendapatan bunga atau expense over the relevant period. The pembayaran atau penerimaan kas di masa receipts through the expected life of the
beban bunga selama periode yang relevan. effective interest rate is the rate that exactly datang sepanjang perkiraan umur instrumen financial instrument or a shorter period, where
Suku bunga efektif adalah suku bunga yang discounts estimated future cash payments or keuangan tersebut atau, jika lebih tepat appropriate, for the net carrying amount of the
secara tepat mendiskontokan estimasi receipts through the expected life of the untuk masa yang lebih singkat untuk nilai financial asset or financial liability. The
pembayaran atau penerimaan kas di masa financial instrument or, when appropriate, a tercatat bersih dari aset keuangan atau calculation takes into account all contractual
datang selama perkiraan umur dari shorter period to obtain the net carrying liabilitas keuangan. Perhitungan dilakukan terms and condition the financial assets and
instrumen keuangan, atau jika lebih tepat, amount of the financial asset or financial
digunakan periode yang lebih singkat untuk liability. When calculating the effective interest dengan memperhitungkan seluruh syarat includes any fees or incremental costs that are
memperoleh nilai tercatat bersih dari aset rate, the Group estimates cash flows dan ketentuan kontraktual dari instrumen directly attributable to the assets and are
keuangan atau liabilitas keuangan. Pada considering all contractual terms of the keuangan dan biaya tambahan yang timbul integral part of the effective rate of return.
saat menghitung suku bunga efektif, Grup financial instrument but does not consider secara langsung untuk instrumen tersebut
mengestimasi arus kas dengan future credit losses. The calculation includes dan merupakan bagian tidak terpisahkan dari
mempertimbangkan seluruh persyaratan all commissions, provision and other fees tingkat imbal hasil.
kontraktual dalam instrumen keuangan received between parties in the contract that
tersebut, namun tidak mempertimbangkan are an integral part of the effective interest
kerugian kredit di masa datang. Perhitungan rate, transaction costs and all other premiums Pendapatan istishna diakui dengan Income from istishna is recognised using the
ini mencakup seluruh komisi, provisi dan or discounts. menggunakan metode persentase percentage of completion or full completion
bentuk lain yang diterima oleh para pihak penyelesaian atau metode akad selesai. method.
dalam kontrak yang merupakan bagian tak
terpisahkan dari suku bunga efektif, biaya Pendapatan ijarah diakui selama masa akad Income from ijarah is recognised
transaksi dan seluruh premi atau diskon secara proporsional. proportionally during the contract period.
lainnya.
Jika aset keuangan atau kelompok aset Once a financial asset or a group of similar Pendapatan bagi hasil musyarakah yang Profit sharing income for passive partner in
keuangan serupa telah diturunkan nilainya financial assets has been written down as a menjadi hak mitra pasif diakui dalam periode musyarakah is recognised in the period when
sebagai akibat kerugian penurunan nilai, result of an impairment loss, subsequently, terjadinya hak bagi hasil sesuai nisbah yang the profit sharing rights arise in accordance
maka pendapatan bunga yang diperoleh interest income is recognised for the non- disepakati. with the agreed profit sharing ratio.
setelahnya diakui atas bagian aset keuangan impaired portion of the impaired financial
yang tidak mengalami penurunan nilai dari assets using the interest rate used to discount Pendapatan bagi hasil mudharabah diakui Profit sharing income for mudharabah is
aset keuangan yang mengalami penurunan the future cash flows for measuring the dalam periode terjadinya hak bagi hasil recognised in the period when the profit
nilai, berdasarkan suku bunga yang impairment loss.
digunakan untuk mendiskonto arus kas sesuai nisbah yang disepakati dan tidak sharing rights arise in accordance with agreed
masa datang dalam menghitung kerugian diperkenankan mengakui pendapatan dari profit sharing ratio and the recognition based
penurunan nilai. proyeksi hasil usaha. on projection of income is not allowed.
127 128
PT BANK MANDIRI (PERSERO) TBK 1406 1407 ANNUAL REPORT 2024
Page 426
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
af. Pendapatan dan beban bunga serta af. Interest income and expense and sharia
pendapatan dan beban syariah (lanjutan) income and expense (continued) ag. Pendapatan premi dan beban klaim (lanjutan) ag. Premium income and claims expenses
(continued)
(ii) Pendapatan syariah (lanjutan) (ii) Sharia income (continued)
Pendapatan premi yang diterima sebelum jatuh Premiums income received before the due date of
Setoran dari debitur dengan kualitas non- Any payment from non-performing debtors tempo polis dicatat sebagai titipan premi di the respective policies is stated as policyholders’
performing diperlakukan sebagai recognised is treated as the repayment cost or laporan posisi keuangan konsolidasian. deposits in the consolidated statement of financial
pengembalian harga perolehan atau pokok loan/financing principal. Excess payment over
piutang/pembiayaan. Kelebihan pembayaran the cost or loan/financing principal recognised position.
di atas harga perolehan atau pokok as income when the cash received. Specific
piutang/pembiayaan diakui sebagai for ijarah transactions, any payment from non- Beban klaim dan manfaat terdiri dari klaim yang Claims and benefits expense consist of settled
pendapatan pada saat diterimanya. Khusus performing debtors recognised as the telah diselesaikan, klaim dalam proses claims, claims that are still in process of settlement
untuk transaksi ijarah, setoran dari debitur settlement of ijarah receivables. penyelesaian dan estimasi atas klaim yang telah and estimates of claims incurred but not yet
dengan kualitas non-performing diperlakukan terjadi namun belum dilaporkan (IBNR). Klaim reported (IBNR). Claims and benefits are
sebagai pelunasan piutang sewa. dan manfaat diakui sebagai beban pada saat recognised as expenses when the liabilities to
Hak nasabah atas bagi hasil dana syirkah Customers’ (fund owner) share on the return terjadinya liabilitas untuk memberikan proteksi. cover claims are incurred. Claim recoveries from
temporer merupakan bagian bagi laba milik of temporary syirkah funds represent fund Klaim reasuransi yang diperoleh dari perusahaan reinsurance companies are recognised and
nasabah yang didasarkan pada prinsip owners’ share of the profit of Subsidiary reasuradur diakui dan dicatat sebagai pengurang recorded as deduction from claims and benefits
mudharabah muthlaqah, mudharabah derived from managing of such funds under beban klaim dan manfaat pada periode yang expenses consistent in the same period with the
muqayyadah dan mudharabah musytarakah mudharabah mutlaqah, mudharabah sama dengan periode pengakuan beban klaim claim and benefits expenses recognition.
atas hasil pengelolaan dana mereka oleh muqayyadah and mudharabah musytarakah dan manfaat.
Entitas Anak. Pendapatan yang dibagikan principles. The profit sharing is determined on
adalah pendapatan yang telah diterima. the earned income.
Jumlah klaim dalam penyelesaian, termasuk Total claims in process of settlement, including
(iii) Hak pihak ketiga atas bagi hasil dana syirkah (iii) Third parties’ share on return of temporary klaim yang telah terjadi namun belum dilaporkan, claims incurred but not yet reported, are stated at
temporer syirkah funds dinyatakan berdasarkan estimasi menggunakan estimated amounts determined based on the
teknik perhitungan teknis oleh aktuaris. actuarial technical insurance calculations. Changes
Pembagian laba dilakukan berdasarkan Distribution of profit is based on profit sharing Perubahan dalam estimasi liabilitas klaim, in estimated claims liabilities as a result of further
prinsip bagi hasil yaitu dihitung dari principle which is calculated from the sebagai hasil dari evaluasi lebih lanjut dan evaluation and the difference between estimated
pendapatan Entitas Anak yang diterima Subsidiary’s earned income which in the form perbedaan antara estimasi klaim dengan klaim claims and paid claims are recognised as addition
berupa laba bruto (gross profit margin). of gross profit margin.
yang dibayarkan, diakui sebagai biaya tambahan to or deduction from expenses in the period which
Jumlah pendapatan marjin dan bagi hasil Total margin income and profit sharing on atau pengurang biaya pada periode terjadinya the changes occurred.
atas pembiayaan yang diberikan dan atas financing given to debtors and other perubahan.
aset produktif lainnya akan dibagikan kepada productive assets will be distributed to the
nasabah penyimpan dana dan Entitas Anak, fund owner and Subsidiary, calculated ah. Pendapatan provisi dan komisi ah. Fees and commissions income
dihitung secara proporsional sesuai dengan proportionally according to the fund allocation
alokasi dana nasabah dan Entitas Anak yang of fund owner and subsidiary that were used in Pendapatan provisi dan komisi dan biaya Fees and commissions income and transaction
dipakai dalam pembiayaan yang diberikan the financing given to debtors and other
dan aset produktif lainnya yang disalurkan. productive assets. transaksi yang dapat diatribusikan secara costs that are directly attributable to lending
langsung yang berkaitan dengan kegiatan activities, consumer financing receivables and net
Selanjutnya, jumlah pendapatan marjin dan Furthermore, available margin income and pemberian kredit, piutang pembiayaan konsumen investment finance lease, are recognised as a
bagi hasil yang tersedia untuk nasabah dari profit sharing for fund owner from financing dan investasi bersih dalam sewa pembiayaan part/(deduction) of outstanding loan, consumer
fasilitas pembiayaan yang diberikan dan aset facilities given to debtors and other distributed diakui sebagai bagian/(pengurang) dari nilai financing receivables and net investment finance
produktif lainnya yang disalurkan tersebut earning assets are distributed to fund owners perolehan kredit, piutang pembiayaan konsumen lease and will be recognised as interest income by
kemudian dibagihasilkan ke nasabah and depositor as shahibul maal and the dan investasi bersih dalam sewa pembiayaan amortisation using effective interest rate method.
penabung dan deposan sebagai shahibul Subsidiary as mudharib based on a
maal dan Entitas Anak sebagai mudharib predetermined and agreed profit sharing with dan akan diakui sebagai pendapatan bunga
sesuai dengan porsi nisbah bagi hasil yang nisbah portion. Margin income and profit dengan cara diamortisasi berdasarkan metode
telah disepakati bersama sebelumnya. sharing from financing facilities given to suku bunga efektif.
Pendapatan marjin dan bagi hasil dari debtors and other distributed earning assets
pembiayaan yang diberikan dan aset using the Subsidiary’s funds, are entirely Untuk kredit, piutang pembiayaan konsumen dan The directly attributable unamortised fees and
produktif lainnya yang disalurkan yang shared for the Subsidiary, including income investasi bersih dalam sewa pembiayaan yang commissions balances relating to loans, consumer
memakai dana Entitas Anak, seluruhnya from the Subsidiary’s fee-based transactions. diberikan dan dilunasi sebelum jatuh temponya, financing receivables and net investment finance
menjadi milik Entitas Anak, termasuk
pendapatan dari transaksi Entitas Anak saldo pendapatan provisi dan/atau komisi dan lease which is settled prior to maturity are
berbasis imbalan. biaya transaksi yang dapat diatribusikan secara recognised upon settlement date of such loans,
langsung yang belum diamortisasi, diakui pada consumer financing and net investment finance
ag. Pendapatan premi dan beban klaim ag. Premium income and claims expenses saat kredit yang diberikan, piutang pembiayaan lease.
konsumen dan investasi bersih dalam sewa
Pendapatan premi kontrak asuransi jangka Premium income received from short-term pembiayaan dilunasi.
pendek diakui sebagai pendapatan selama insurance contracts is recognised as revenue over
periode risiko sesuai dengan proporsi jumlah the period of risk coverage in proportion to the
proteksi asuransi yang diberikan. Pendapatan amounts of insurance protection provided. Pendapatan provisi dan komisi lainnya yang tidak Other fees and commissions income which are not
premi kontrak asuransi jangka panjang diakui Premium income from long-term insurance berkaitan langsung dengan kegiatan perkreditan directly related to lending activities or a specific
sebagai pendapatan pada saat polis jatuh tempo. contracts is recognised as revenue when the policy atau jangka waktu tertentu diakui pada saat period are recognised as revenue on the
is due. terjadinya transaksi. transaction date.
129 130
PT BANK MANDIRI (PERSERO) TBK 1408 1409 ANNUAL REPORT 2024
Page 427
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
ai. Imbalan kerja ai. Employee benefits
ai. Imbalan kerja (lanjutan) ai. Employee benefits (continued)
Liabilitas pensiun Pension liability
Liabilitas pensiun (lanjutan) Pension liability (continued)
Bank Mandiri menyelenggarakan program Bank Mandiri established a defined contribution
pensiun iuran pasti yang pesertanya adalah pension plan covering substantially all of its eligible
Akumulasi keuntungan atau kerugian aktuarial The accumulated unrealised actuarial gains or
pegawai aktif Bank Mandiri sejak tanggal active employees since 1 August 1999 and also
1 Agustus 1999, serta program pensiun manfaat defined benefit pension plans, which were derived yang belum diakui yang terjadi diakui sebagai losses incurred are recognised as “Other
pasti yang berasal dari masing-masing dana from each of the Merged Banks’ pension plan. This “Penghasilan komprehensif lain” dan disajikan comprehensive income” and is presented in the
pensiun Bank Peserta Penggabungan. Program program is funded through payment to pension pada bagian ekuitas. Biaya jasa lalu dibebankan equity section. Past service cost is directly charged
ini didanai melalui pembayaran kepada pengelola fund’s management as defined in the actuarial langsung pada laba rugi. to profit or loss.
dana pensiun sebagaimana ditentukan dalam calculation which done regularly.
perhitungan aktuaria yang dilakukan secara
berkala. Biaya imbalan pasca-kerja yang diakui selama The post-employment benefits expense recognised
tahun berjalan terdiri dari biaya jasa dalam laba during the current year consists of service cost in
Liabilitas imbalan pensiun Bank Mandiri dan Bank Mandiri and Subsidiaries’ pension liability rugi, bunga neto atas liabilitas imbalan pasti neto profit or loss, net interest on the net defined benefit
Entitas Anak dihitung dengan membandingkan have been calculated by comparing the benefit that dalam laba rugi dan pengukuran kembali liabilitas liability in profit or loss and remeasurement of the
manfaat yang akan diterima oleh karyawan dari will be received by an employee at normal pension
program pensiun pada usia pensiun normal age from the Pension Plans with the benefit that imbalan pasti neto dalam penghasilan net defined benefit liabilities in other
dengan manfaat yang akan diterima berdasarkan will be received as stipulated under the komprehensif lain. comprehensive income.
UU Ketenagakerjaan No. 13/2003 dimana telah Employment Law No. 13/2003 which has been
diperbaharui menggunakan UU Cipta Kerja updated using the Employment Regulations No. Bunga neto atas imbalan pasti neto merupakan Net interest on the net defined benefit liabilities is
No. 11/2020 sebagaimana diubah dengan UU 11/2020 as amended by UU No. 6/2023 komponen pendapatan bunga dari aset program, the interest income component of plan assets,
No. 6/2023 tentang Penetapan Peraturan concerning Government In Lieu Of Law No. 2 Of
Pemerintah Pengganti Undang-Undang No. 2 2022 Concerning Stipulation Employment biaya bunga atas liabilitas imbalan pasti dan interest expense of defined benefit liabilities and
Tahun 2022 Tentang Cipta Kerja Menjadi Regulations Become Law based on the Collective bunga atas dampak batas atas dari aset. interest on the effect of asset ceiling.
Undang-Undang berdasarkan Perjanjian Kerja Labor Agreement which was renewed at the end of
Bersama yang telah diperbaharui pada akhir 2021 after deducting accumulated employee Pengukuran kembali liabilitas imbalan pasti neto Remeasurements of the net defined benefit liability
2021 setelah dikurangi dengan akumulasi contributions and the results of its investments. If
terdiri dari: consists of:
kontribusi karyawan dan hasil investasinya. the pension benefit from the Pension Plans is less
Apabila manfaat pensiun lebih kecil dari pada than the benefit as required by the Employment - Keuntungan dan kerugian aktuarial; - Actuarial gains and losses;
manfaat menurut UU Cipta Kerja No. 11/2020, Regulations No. 11/2020, the Bank and - Imbal hasil atas aset program, tidak - Return on plan assets, excluding amount
maka Bank dan Entitas Anak membayar Subsidiaries will have to pay such shortage. termasuk jumlah yang dimasukkan dalam included in net interest on the net defined
kekurangan tersebut. bunga neto atas liabilitas imbalan pasti neto; benefit liability; and
Program pensiun berdasarkan UU The pension plan based on the Labor Law is a - Setiap perubahan dampak batas atas aset, - Any change in effect of the asset ceiling,
Ketenagakerjaan adalah program imbalan pasti defined benefit plan because the Labor Law sets a tidak termasuk jumlah yang dimasukkan excluding amount including in net interest on
karena UU Ketenagakerjaan menentukan rumus certain formula to calculate the minimum pension dalam bunga neto atas liabilitas imbalan the net defined benefit liability.
tertentu untuk menghitung jumlah minimum benefit. A defined contribution plan is a pension pasti neto.
imbalan pensiun. Program pensiun iuran pasti plan that defines an amount of pension contribution
adalah program pensiun yang iurannya based on pension fund regulation and all
ditetapkan dalam peraturan dana pensiun dan contribution including investment return are Keuntungan dan kerugian aktuarial dapat timbul Actuarial gains and losses may arise from the
seluruh iuran serta hasil pengembangannya recorded in its account’s member as pension dari penyesuaian yang dibuat berdasarkan adjustments made based on the experience and
dibukukan pada rekening masing-masing peserta benefit as stated in Law No. 4 year 2023 dated pengalaman dan perubahan asumsi-asumsi changes in actuarial assumption.
sebagai manfaat pensiun sebagaimana 12 January 2023 regarding Development and aktuarial.
tercantum dalam UU No. 4 tahun 2023 tanggal Strengthening Financial Sector.
12 Januari 2023 tentang Pengembangan dan
Penguatan Sektor Keuangan. Liabilitas imbalan jangka panjang lainnya Other long-term employment benefit
obligations
Liabilitas program pensiun imbalan pasti yang The defined benefit pension liability recognised in
diakui di laporan posisi keuangan konsolidasian the consolidated statement of financial position is Liabilitas imbalan jangka panjang lainnya terdiri Other long-term employment benefit obligations
adalah nilai kini dari liabilitas imbalan pasti pada the present value of the defined benefit obligation
dari cuti besar berimbalan dan penghargaan consist of paid leave and service awards.
tanggal laporan posisi keuangan konsolidasian at the consolidated statement of financial position
setelah dikurangi dengan nilai wajar aset date less the fair value of plan assets, adjusted masa dinas.
program, serta disesuaikan dengan keuntungan with unrealised actuarial gains or losses and past
atau kerugian aktuaria dan biaya jasa lalu yang service cost. The defined benefit obligation is Hak atas imbalan ini pada umumnya diberikan The entitlement of these benefits are provided to
belum diakui. Liabilitas manfaat pasti dihitung calculated annually by independent actuaries using apabila karyawan bekerja hingga mencapai usia the employees if employees work until reaching the
setiap tahun oleh aktuaris independen the projected unit credit method on a regular basis
menggunakan metode projected unit credit for periods not exceeding one year. The present pensiun dan memenuhi masa kerja tertentu. retirement age and the completion of a minimum
secara reguler untuk periode tidak lebih dari satu value of the defined benefit obligation is Prakiraan biaya imbalan ini dicadangkan certain service period. The estimated costs for
tahun. Nilai kini liabilitas manfaat pasti ditentukan determined by discounting the estimated future sepanjang masa kerja karyawan dan dihitung these benefits are accrued over the period of
dengan mendiskontokan estimasi arus kas keluar cash outflows using the discount rate of menggunakan metodologi yang sama dengan employment of respective employee calculated
masa depan dengan menggunakan tingkat government bonds’ yield that are denominated in metodologi yang digunakan dalam perhitungan using similar methodology used for defined benefit
diskonto imbal hasil obligasi pemerintah dalam the currency in which the benefit will be paid, and
mata uang yang sama dengan mata uang that have terms to maturity approximating the program pensiun imbalan pasti, namun pension plans but is simpler. These obligations are
imbalan yang akan dibayarkan dan waktu jatuh terms of the related pension liability. disederhanakan. Liabilitas ini dinilai setiap tahun calculated annually by qualified independent
tempo yang kurang lebih sama dengan waktu oleh aktuaris independen yang berkualifikasi. actuaries.
jatuh tempo imbalan yang bersangkutan.
131 132
PT BANK MANDIRI (PERSERO) TBK 1410 1411 ANNUAL REPORT 2024
Page 428
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued) (lanjutan) (continued)
ai. Imbalan kerja (lanjutan) ai. Employee benefits (continued) ak. Segmen operasi (lanjutan) ak. Operating segment (continued)
Segmen geografis adalah komponen Bank dan A geographical segment represents a component
Pembagian tantiem Tantiem distribution Entitas Anak yang dapat dibedakan dalam of the Bank and its Subsidiaries that provides
menghasilkan jasa pada lingkungan (wilayah) services in different economic environment and
Bank Mandiri mencatat tantiem dengan Bank Mandiri records tantiem on an accrual basis ekonomi tertentu dan komponen itu memiliki has a different risk and reward compared to others
menggunakan basis akrual dan and charges it to the consolidated statement of risiko dan imbalan yang berbeda dengan risiko operating in different economic environment.
membebankannya pada laporan laba rugi dan profit or loss and other comprehensive income for dan imbalan pada komponen yang beroperasi Geographical segments are divided into Indonesia,
penghasilan komprehensif lain konsolidasian the year. pada lingkungan (wilayah) ekonomi lain. Segmen Asia (Singapore, Malaysia, Hong Kong, Timor
tahun berjalan. geografis dibagi ke dalam wilayah Indonesia, Leste and Shanghai), Western Europe (England)
Asia (Singapura, Malaysia, Hong Kong, Timor and Cayman Islands.
Leste dan Shanghai), Eropa Barat (Inggris) dan
aj. Laba per saham aj. Earnings per share
Cayman Islands.
Laba per saham dihitung dengan membagi laba Earnings per share is calculated by dividing the al. Tanggung jawab sosial dan lingkungan al. Social and environmental responsibility
bersih konsolidasian akhir tahun berjalan dengan consolidated net profit at end of year with the
jumlah rata-rata tertimbang saham yang weighted average number of shares issued and Berdasarkan Peraturan Menteri Badan Usaha Based on Minister of State-Owned Enterprises
ditempatkan dan disetor selama tahun berjalan. fully paid-in during the year. Milik Negara No. PER-01/MBU/03/2023 tentang Regulation No. PER-01/MBU/03/2023 regarding
Penugasan Khusus dan Program Tanggung Special Assignments and Social and
Jumlah rata-rata tertimbang saham yang beredar The weighted-average number of outstanding Jawab Sosial dan Lingkungan Badan Usaha Milik Environmental Responsibility Programs of State-
yang digunakan dalam menghitung laba per shares used in computing basic and diluted Negara tanggal 24 Maret 2023, alokasi dana Owned Enterprises dated 24 March 2023, fund
tidak dialokasikan dari saldo laba berdasarkan allocation was no longer allocated from retained
saham dasar dan dilusian pada tanggal earnings per share as of 31 December 2024 is hasil keputusan Rapat Umum Pemegang Saham earnings based on the decision of the General
31 Desember 2024 sebesar 93.333.333.332 93,333,333,332 shares and as of 31 December (“RUPS”) akan tetapi diakui dan dibebankan ke Shareholders Meeting (“RUPS”), instead, it is
lembar saham, serta 31 Desember 2023 sebesar 2023 are 93,333,333,332 shares. laporan laba dan rugi dan penghasilan recognised and charged to the current year
93.333.333.332 lembar saham. komprehensif lain konsolidasian tahun berjalan. consolidated statement of profit or loss and other
comprehensive income.
ak. Segmen operasi ak. Operating segment
am. Saham treasuri am. Treasury shares
Segmen operasi adalah suatu komponen dari An operating segment is a component of an entity:
Saham treasuri merupakan modal saham yang Treasury shares are share capital that is acquired
entitas:
diperoleh dan dimiliki kembali dari yang and owned back which from shares previously
(a) Yang terlibat dalam aktivitas bisnis yang (a) That is involved in business activities to sebelumnya telah diterbitkan Bank. Saham issued by the Bank. Treasury shares are stated at
mana memperoleh pendapatan dan generate income and expenses (include treasuri disajikan sebesar nilai yang dibayar, the amount paid, including directly attributable
menimbulkan beban (termasuk pendapatan income and expenses relating to the termasuk biaya tambahan yang secara langsung additional costs (less income tax) and as a
dan beban terkait dengan transaksi dengan transactions with other components from the dapat diatribusikan (dikurangi pajak penghasilan) deduction from equity until the shares are canceled
komponen lain dari entitas yang sama); same entity); dan sebagai pengurang dari ekuitas sampai or reissued. When the shares are subsequently
(b) Hasil operasinya dikaji ulang secara reguler (b) Whose operating results are reviewed saham tersebut dibatalkan atau diterbitkan sold back, the amount received is deducted by the
oleh pengambil keputusan operasional untuk regularly by decision maker for operational kembali. Ketika saham tersebut selanjutnya dijual related transaction surcharge and the related
membuat keputusan tentang sumber daya activities for decision making on allocation of kembali, maka nilai yang diterima, dikurangi income tax effect is presented in equity.
biaya tambahan transaksi yang terkait dan
yang dialokasikan pada segmen tersebut resources in respective segment and dampak pajak penghasilan yang terkait disajikan
dan menilai kinerjanya; dan performance evaluation of works; and di ekuitas.
(c) Tersedia informasi keuangan yang dapat (c) For which separate financial information is
dipisahkan. available. an. Penggabungan usaha entitas sepengendali an. Business combination of common control
entities
Sesuai dengan PSAK No. 108 tentang “Segmen In accordance with SFAS No. 108 regarding
Operasi”, Grup menyajikan segmen operasi “Operating Segment”, the Group presents Transaksi penggabungan usaha antara Entitas The transaction of business combination between
berdasarkan laporan internal grup yang disajikan operating segment based on internal reports that Anak, PT Bank Syariah Mandiri (BSM), dengan Subsidiaries, PT Bank Syariah Mandiri (BSM), with
PT Bank BRIsyariah Tbk. (BRIS) dan PT Bank PT Bank BRIsyariah Tbk. (BRIS) and PT Bank BNI
kepada pengambil keputusan operasional. are presented to the decision-maker for operational
BNI Syariah (BNIS) merupakan penggabungan Syariah (BNIS) is a business combination between
Pengambil keputusan operasional adalah Direksi. activities. The decision maker for operational usaha antar entitas sepengendali. Transaksi entities under common control. Business
activities is the Board of Directors. penggabungan usaha antar entitas sepengendali, combination transaction between entities under
berupa pengalihan bisnis termasuk aset maupun common control, in the form of business transfer
Informasi segmen per 31 Desember 2024 dan Segment information as of 31 December 2024 and liabilitas terkait dalam rangka reorganisasi including transfer of the related assets and
2023 disajikan sesuai Keputusan Direksi No. 2023 onwards presented in accordance with the entitas-entitas yang berada dalam suatu liabilities in relation to the reorganisation of entities
KEP.DIR/014/2020 tanggal 25 Februari 2020, Board of Directors Decree No. KEP.DIR/014/2020 kelompok yang sama bukan merupakan under the same group, do not constitute a change
dimana segmen operasi dibagi ke dalam dated 25 February 2020, In which the operating perubahan kepemilikan dalam arti substansi of ownership in terms of economics susbtance.
segmen-segmen usaha sebagai berikut: segments are divided into the following business ekonomi. Oleh karena itu, transaksi tersebut Therefore, the transaction is recognised at carrying
diakui pada jumlah tercatat berdasarkan metode value based on the pooling of the interest method.
Corporate Banking, Commercial Banking, segments: Corporate Banking, Commercial penyatuan kepemilikan. Selisih antara imbalan The difference between the total consideration
Hubungan Kelembagaan, Retail Banking Banking, Institutional Relationship, Retail Banking yang diterima/dialihkan dan jumlah tercatat received or paid and the carrying amount of
(termasuk Wealth), Treasury & International (including Wealth), Treasury & International investasi dicatat di ekuitas disajikan sebagai investment is recorded under equity and presented
Banking, Kantor Pusat, Entitas Anak Syariah, Banking, Head Office, Sharia Subsidiary, bagian dari pos tambahan modal disetor. as a component of additional paid in capital.
Entitas Anak - Asuransi dan Entitas Anak lainnya. Subsidiary - Insurance and Other Subsidiaries.
133 134
PT BANK MANDIRI (PERSERO) TBK 1412 1413 ANNUAL REPORT 2024
Page 429
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION 3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
(lanjutan) (continued) AKUNTANSI YANG PENTING (lanjutan) JUDGEMENTS (continued)
an. Penggabungan usaha entitas sepengendali an. Business combination of common control Sumber utama ketidakpastian estimasi Key sources of estimation uncertainty
(lanjutan) entities (continued)
a. Cadangan kerugian penurunan nilai aset a. Allowances for impairment losses of financial
Pada informasi keuangan Entitas Induk, Bank In the Parent Entity financial information, the Bank keuangan assets
membukukan nilai investasi di entitas baru records its investment value in the new entity at
menggunakan nilai terdahulu, di mana investasi cost using the predecessor value, where the Evaluasi atas kerugian penurunan nilai aset Evaluation of impairment losses on financial
dibukukan sebesar nilai buku. investment is recorded at book value. keuangan yang dicatat pada biaya perolehan assets which is recognised at amortised cost and
diamortisasi dan efek utang yang diklasifikasikan debt securities classified as fair value through
ao. Aset dan liabilitas tidak lancar (atau kelompok ao. Non-current assets and liabilities (or disposal sebagai nilai wajar melalui pendapatan other comprehensive income are described in
lepasan) dikuasai untuk dijual group) held for sale komprehensif lain dijelaskan di Catatan 2c. Note 2c.
Aset tidak lancar (atau kelompok lepasan) yang Non-current assets (or disposal groups) held for Cadangan kerugian penurunan nilai terkait Allowance for impairment losses related to a
dikuasai untuk dijual merupakan aset yang nilai sale are assets whose carrying amount will be dengan pihak lawan spesifik dalam seluruh specific counterparty as part of the entire
tercatatnya akan dipulihkan terutama melalui recovered primarily through a sale transaction cadangan kerugian penurunan nilai dibentuk atas allowance for impairment losses are established
transaksi penjualan daripada penggunaan rather than through continued use in the business,
berlanjut dalam bisnis dan penjualannya sangat and their sale is highly probable. These assets are tagihan yang penurunan nilainya dievaluasi for receivables that are individually evaluated for
mungkin terjadi. Aset ini dicatat pada nilai yang recorded at the lower of carrying amount and fair secara individual berdasarkan estimasi terbaik impairment based on management's best estimate
lebih rendah antara jumlah tercatat dan nilai value, with fewer costs to sell, except for assets manajemen atas nilai tunai arus kas yang of the present value of cash flows expected to be
wajar setelah dikurangi biaya untuk menjual, such as deferred tax assets, assets related to diharapkan akan diterima. Dalam menghitung received. In calculating the allowance for
kecuali untuk aset-aset seperti aset pajak employee benefits, and financial assets, which are cadangan kerugian penurunan nilai, manajemen impairment losses, management makes
tangguhan, aset yang terkait dengan imbalan specifically exempted. membuat pertimbangan mengenai kondisi judgements regarding of the financial condition of
kerja, dan aset keuangan, yang secara khusus keuangan dari pihak lawan dan nilai neto yang the counterparty and the net realizable value of the
dikecualikan. dapat direalisasi dari agunan yang diterima. collateral received. Each impaired asset is
Setiap aset yang mengalami penurunan nilai evaluated, and its settlement strategy and
Aset tidak lancar (atau kelompok lepasan) yang Non-current assets (or disposal groups) held for dievaluasi dan strategi penyelesaiannya serta estimation of cash flows considered recoverable
dikuasai untuk dijual tidak dilakukan penyusutan sale are not depreciated or amortised while estimasi arus kas yang dinilai dapat diperoleh are independently approved by the Credit Risk
dan amortisasi selama diklasifikasikan sebagai classified as held for sale. Impairment losses on kembali dan disetujui secara independen oleh Management Unit.
aset tidak lancar yang dikuasai untuk dijual. non-current assets (or disposal groups) held for Credit Risk Management Unit.
Kerugian penurunan nilai atas aset tidak lancar sale are recognised in the income statement as the
(atau kelompok lepasan) yang dikuasai untuk difference between the carrying amount and the Evaluasi cadangan kerugian penurunan nilai Collectively assessed impairment allowances
dijual diakui pada laba rugi sebesar selisih antara fair value less costs to sell. Gains on the difference secara kolektif meliputi kerugian kredit yang cover credit losses inherent in portfolios with
nilai tercatat dengan nilai wajar setelah dikurangi between the carrying amount and the fair value, melekat pada portofolio tagihan dengan similar economic characteristics when there is a
dengan biaya untuk menjual. Keuntungan selisih less costs to sell, are recognised in the income karakteristik ekonomi yang serupa ketika terdapat significant increase in credit risk or objective
antara nilai tercatat dengan nilai wajar setelah statement up to the amount of any previously kenaikan risiko kredit yang signifikan atau evidence to suggest the impairments are exist
dikurangi biaya untuk menjual diakui pada laba recognised impairment loss. terdapat bukti objektif bahwa telah terjadi within the portfolio, but the individual impaired
rugi maksimal sebesar akumulasi rugi penurunan penurunan nilai tagihan dalam portofolio items cannot yet be identified. In determining the
nilai yang telah diakui sebelumnya. tersebut, namun penurunan nilai secara individu need to establish allowance for collective
belum dapat diidentifikasi. Dalam menentukan impairment, management considers factors such
Aset tidak lancar (atau kelompok lepasan) yang Non-current assets (or disposal groups) held for perlunya untuk membentuk cadangan kerugian as credit quality, size of portfolio, credit
dikuasai untuk dijual disajikan secara terpisah sale are presented separately from other assets in penurunan nilai secara kolektif, manajemen concentrations, and economic factors. In
dari aset lainnya dalam laporan posisi keuangan. the statement of financial position, and liabilities (or mempertimbangkan faktor-faktor seperti kualitas estimating the required allowance, the
Liabilitas (atau kelompok lepasan) yang dikuasai disposal groups) held for sale are presented kredit, besarnya portofolio, konsentrasi kredit dan assumptions made to determine expected default
untuk dijual disajikan secara terpisah dari separately from other liabilities in the statement of faktor-faktor ekonomi. Dalam mengestimasi and loss model and to determine the required input
liabilitas lainnya dalam laporan posisi keuangan. financial position. cadangan yang dibutuhkan, asumsi-asumsi parameters which are based on historical
dibuat untuk menentukan model kerugian experience and estimated future economic
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND ekspektasian dan untuk menentukan parameter conditions (forecasting). The accuracy of this
AKUNTANSI YANG PENTING JUDGEMENTS input yang diperlukan, berdasarkan pengalaman allowance depends on how precise the estimated
historis, kondisi ekonomi saat ini, dan prakiraan future cash flows to determine the individual
Beberapa estimasi dan asumsi dibuat dalam rangka Several estimates and assumptions are created in the kondisi ekonomi di masa mendatang allowance and the model assumptions and
penyusunan laporan keuangan konsolidasian dimana preparation of the consolidated financial statements in (forecasting). Ketepatan dari cadangan ini parameters used in determining collective
dibutuhkan pertimbangan manajemen dalam which management judgment is required in bergantung pada seberapa tepat estimasi arus allowance.
menentukan metodologi yang tepat untuk penilaian determining the methodology in the valuation of assets kas masa depan untuk menentukan cadangan
aset dan liabilitas. and liabilities. individual serta asumsi model dan parameter
yang digunakan dalam penentuan cadangan
Manajemen membuat estimasi dan asumsi yang Management makes estimation and assumptions that kolektif.
berimplikasi pada pelaporan nilai aset dan liabilitas affect the reported amounts of assets and liabilities
atas tahun keuangan satu tahun ke depan. Semua within the one next financial year. All estimation and b. Menentukan nilai wajar instrumen keuangan b. Determining fair values of financial instruments
estimasi dan asumsi yang diharuskan oleh Standar assumptions required in conformity with Statement of
Akuntansi Keuangan di Indonesia adalah estimasi Financial Accounting Standard are the best estimation Dalam menentukan nilai wajar aset dan liabilitas In determining the fair value for financial assets
terbaik serta berdasarkan pada standar yang berlaku. undertaken in accordance with the applicable keuangan yang tidak mempunyai harga pasar, and financial liabilities for which there is no
Estimasi dan pertimbangan dievaluasi secara terus standards. Estimation and judgements are evaluated Grup menggunakan teknik penilaian seperti yang observable market price, the Group uses the
menerus dan berdasarkan pengalaman masa lalu dan on a continuous basis, and are based on past dijelaskan dalam Catatan 2c untuk instrumen valuation techniques as described in Note 2c for
faktor-faktor lain termasuk harapan atas kejadian experience and other factors, including expectations keuangan yang tidak diperdagangkan secara financial instruments that are traded infrequently
yang akan datang. with regard to future events. aktif dan memiliki informasi harga yang terbatas, and have limited pricing information, fair value is
nilai wajar yang kurang objektif dan less objective and requires varying degrees of
Walaupun estimasi dan asumsi ini dibuat berdasarkan Although these estimates and assumptions are based membutuhkan berbagai tingkat penilaian judgement depending on liquidity, concentration,
pengetahuan terbaik manajemen atas kejadian dan on management’s best knowledge of current events tergantung pada likuiditas, konsentrasi, faktor uncertainty of market factors, pricing assumptions
tindakan saat ini, hasil yang timbul mungkin berbeda and activities, actual results may differ from those ketidakpastian pasar, asumsi harga dan risiko and other risks.
dengan estimasi dan asumsi semula. estimates and assumptions. lainnya.
135 136
PT BANK MANDIRI (PERSERO) TBK 1414 1415 ANNUAL REPORT 2024
Page 430
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND 3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING (lanjutan) JUDGEMENTS (continued) AKUNTANSI YANG PENTING (lanjutan) JUDGEMENTS (continued)
Sumber utama ketidakpastian estimasi (lanjutan) Key sources of estimation uncertainty (continued)
Sumber utama ketidakpastian estimasi (lanjutan) Key sources of estimation uncertainty (continued)
f. Penyusutan dan estimasi umur manfaat aset f. Depreciation and estimated useful life of fixed
c. Imbalan pensiun c. Pension benefits tetap assets
Program-program pensiun ditentukan Pension programs are determined based on Biaya perolehan aset tetap disusutkan dengan Cost of acquisition of fixed assets are depreciated
berdasarkan perhitungan dari aktuaria. actuarial valuation. The actuarial valuation uses menggunakan metode garis lurus berdasarkan using the straight-line method based on their
Perhitungan aktuaria menggunakan asumsi- assumptions such as discount rate, expected rate taksiran masa manfaat ekonomisnya. estimated economic useful life. Bank’s
asumsi seperti tingkat diskonto, tingkat of return on investments, future salary increases, Manajemen Bank mengestimasi masa manfaat management estimates the useful lives of the fixed
ekonomis aset tetap antara 4 (empat) sampai assets between 4 (four) to 20 (twenty) years.
pengembalian investasi, tingkat kenaikan gaji, mortality rate, resignation rate and others (refer to
dengan 20 (dua puluh) tahun.
tingkat kematian, tingkat pengunduran diri dan Note 2ai and 51). Any changes in those
lain-lain (Catatan 2ai dan 51). Perubahan asumsi assumptions will impact the liability balance of Perubahan tingkat pemakaian dan Changes in the level of usage and technological
ini akan mempengaruhi nilai liabilitas pensiun. employee benefit obligations. perkembangan teknologi dapat mempengaruhi developments could affect the economic useful
masa manfaat ekonomis dan nilai sisa aset, dan lives and residual value of assets, and therefore
Grup menentukan tingkat diskonto yang sesuai The Group determines the appropriate discount karenanya biaya penyusutan masa depan future depreciation charges may be revised.
pada akhir periode pelaporan, yakni zero coupon rate at the end of each year, which is the zero mungkin direvisi.
bond yang digunakan untuk menentukan nilai kini coupon bond that used to determine the present
arus kas keluar masa depan estimasian yang value of estimated future cash outflows expected Nilai tercatat atas aset tetap Bank diungkapkan The carrying value of the Bank’s fixed assets is
diharapkan untuk menyelesaikan liabilitas to settle the pension obligations. In determining the pada Catatan 18. disclosed in Note 18.
pensiun. Dalam menentukan tingkat suku bunga appropriate discount rate, the Group considers the
g. Penurunan nilai aset non-keuangan g. Impairment of non-financial assets
yang sesuai, Grup mempertimbangkan imbal government bonds’ yields denominated in currency
hasil obligasi pemerintah yang didenominasikan and have similar period with payments that will be Bank Mandiri dan Entitas Anak mengevaluasi Bank Mandiri and its Subsidiaries assess
dalam mata uang imbalan akan dibayar dan made and have terms to maturity approximating penurunan nilai aset non-keuangan apabila impairment of non-financial assets whenever there
memiliki jangka waktu yang serupa dengan the terms of the related employee benefit liability. terdapat kejadian atau perubahan keadaan yang are events or changes in circumstances indicate
jangka waktu liabilitas pensiun yang terkait. Other key assumptions for pension obligations mengindikasikan bahwa nilai tercatat aset non- that the carrying value of non-financial assets
Asumsi kunci liabilitas pensiun lainnya sebagian mostly are determined based on current market keuangan tidak dapat dipulihkan kembali. Faktor- cannot be recovered. Important factors that could
ditentukan berdasarkan kondisi pasar saat ini. conditions. faktor penting yang dapat menyebabkan cause impairment of non-financial assets are as
penurunan nilai aset non-keuangan adalah follows:
sebagai berikut:
d. Liabilitas asuransi untuk kontrak asuransi d. Insurance liabilities on insurance contracts a) Performa yang tidak tercapai secara a) Performance is not achieved significantly
signifikan terhadap ekspektasi historis atau against historical expectations or projected
Liabilitas kepada pemegang polis (manfaat polis Liabilities to policyholders (future policy benefits proyeksi hasil operasi di masa yang akan operating results in the future;
masa depan dari produk non-unit link dan from non-unit linked products and estimated claim datang;
estimasi liabilitas klaim) Entitas Anak dicatat di liabilities) of Subsidiaries are recorded in the b) Perubahan yang signifikan dalam cara b) A significant change in the way of the asset
laporan posisi keuangan konsolidasian sebagai consolidated statement of financial position as part penggunaan aset atau strategi bisnis secara usage or the overall business strategy; and
bagian dari “Liabilitas lain-lain” berdasarkan of "Other liabilities" based on actuarial calculations keseluruhan; dan
c) Industri atau tren ekonomi yang secara c) Industry or economic trends are significantly
perhitungan aktuaris dengan menggunakan using actuarial assumptions, which is the best
signifikan bernilai negatif. negative.
asumsi aktuarial yaitu asumsi estimasi terbaik estimate assumptions and margin for risk of
dan marjin atas risiko pemburukan. deterioration. Manajemen Bank dan Entitas Anak mengakui The Management of the Bank and its Subsidiaries
kerugian penurunan nilai apabila nilai tercatat recognise an impairment loss if the carrying
e. Aset pajak tangguhan e. Deferred tax assets aset melebihi nilai terpulihkannya. Nilai amount of the asset exceeds its recoverable
terpulihkan adalah nilai yang lebih tinggi antara amount. Recoverable amount is the higher value
Aset pajak tangguhan diakui atas seluruh Deferred tax assets are recognised for all nilai wajar dikurang biaya pelepasan dengan nilai between the fair value minus costs of disposal and
perbedaan temporer yang dapat dikurangkan, deductible temporary differences, as long as pakai aset (atau unit penghasil kas). Nilai the value in use of the asset (or cash-generating
terpulihkan diestimasi untuk aset individual atau, unit). Recoverable amount is estimated for
sepanjang besar kemungkinannya bahwa taxable income most likely will be available so that
jika tidak memungkinkan, untuk unit penghasil individual assets or, if not possible, for the cash-
penghasilan kena pajak akan tersedia sehingga the temporary differences can be utilised. kas yang mana aset tersebut merupakan bagian generating unit in which the asset is part of the
perbedaan temporer tersebut dapat digunakan. Significant estimation by management are required daripada unit tersebut. unit.
Estimasi signifikan oleh manajemen disyaratkan in determining the amount of deferred tax assets
dalam menentukan jumlah aset pajak tangguhan that can be recognised, based on utilisation period h. Revaluasi atas nilai wajar tanah h. Revaluations of land
yang dapat diakui, berdasarkan saat penggunaan and the level of taxable income and future tax
dan tingkat penghasilan kena pajak serta strategi planning strategies. The Bank does not consider Grup menggunakan spesialis penilai independen The Group engaged independent valuation
perencanaan pajak masa depan. Bank tidak some of the benefits of deferred tax assets as untuk menilai nilai wajar atas tanah. Tanah dinilai specialists to assess fair value of land. Lands were
memperhitungkan sebagian manfaat aset pajak management believes that those part of deferred berdasarkan referensi atas bukti berdasarkan valued by reference to market-based evidence,
tangguhan karena manajemen Bank berpendapat tax assets will not be recoverable in the future. pasar, menggunakan nilai yang dapat diukur using comparable prices adjusted for specific
setelah disesuaikan dengan faktor pasar spesifik market factors such as location and condition of
bahwa aset pajak tangguhan tersebut tidak dapat
seperti lokasi dan kondisi dari tanah. land.
terpulihkan di masa yang akan datang.
137 138
PT BANK MANDIRI (PERSERO) TBK 1416 1417 ANNUAL REPORT 2024
Page 431
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND 3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING (lanjutan) JUDGEMENTS (continued) AKUNTANSI YANG PENTING (lanjutan) JUDGEMENTS (continued)
Sumber utama ketidakpastian estimasi (lanjutan) Key sources of estimation uncertainty (continued) Pertimbangan akuntansi yang penting (lanjutan) Significant accounting judgements (continued)
i. Menentukan jangka waktu kontrak dengan i. Determine the contract term with options for b. Klasifikasi aset dan liabilitas keuangan b. Classification of financial assets and liabilities
opsi perpanjangan dan penghentian kontrak - extension and termination of the contract - the
Manajemen Bank dan Entitas Anak menetapkan The Management of the Bank and its Subsidiaries
Grup sebagai penyewa Group as lessee
klasifikasi atas aset dan liabilitas tertentu sebagai determine the classification of certain assets and
aset keuangan dan liabilitas keuangan dengan liabilities as financial assets and financial liabilities
Grup menentukan jangka waktu sewa sebagai The Group determines the lease term as the term
mempertimbangkan bila definisi yang ditetapkan by considering whether the definitions set under
jangka waktu sewa yang tidak dapat dibatalkan, of the lease that cannot be canceled, together with PSAK No. 109 telah dipenuhi sejak 1 Januari SFAS No. 109 have been fulfilled since 1 January
bersama dengan periode yang dicakup oleh opsi the period covered based on the option to extend 2020. Dengan demikian, aset keuangan dan 2020. Accordingly, financial assets and financial
untuk memperpanjang masa sewa jika dipastikan the lease if it is determined to be exercised, or any liabilitas keuangan diakui sesuai dengan liabilities are recognised in accordance with the
akan dilaksanakan, atau periode apa pun yang period covered by the option to terminate the kebijakan akuntansi Bank dan Entitas Anak accounting policy of the Bank and its Subsidiaries
dicakup oleh opsi untuk menghentikan sewa, jika lease, if it is reasonably not to do so. seperti diungkapkan pada Catatan 2.c.f. as disclosed in Note 2.c.f.
cukup wajar untuk tidak dilakukan.
Grup memiliki beberapa kontrak sewa yang The Group has several lease contracts that include 4. GIRO PADA BANK INDONESIA 4. CURRENT ACCOUNTS WITH BANK INDONESIA
mencakup opsi perpanjangan dan penghentian options for extension and termination of the lease
jangka waktu sewa. Grup menerapkan penilaian terms. The Group applies its judgment in 2024 2023
dalam mengevaluasi apakah dapat dipastikan evaluating whether it is certain to exercise the
jika akan menggunakan opsi untuk option to extend or terminate the lease. This is Rupiah 91.407.695 95.824.700 Rupiah
memperpanjang atau menghentikan sewa. Hal done by considering all relevant facts and Dolar Amerika Serikat United States Dollar
tersebut dilakukan dengan mempertimbangkan circumstances that provide economic incentives to (Catatan 62.B.(iv)) 13.738.349 12.780.622 (Note 62.B.(iv))
seluruh fakta dan keadaan yang relevan yang extend or terminate the lease. After the
memberikan insentif ekonomi untuk melakukan commencement date, the Group reassesses the Total 105.146.044 108.605.322 Total
perpanjangan atau penghentian sewa. Setelah lease term, if there is a significant event or change
tanggal dimulainya, Grup menilai kembali masa in circumstances which is under its control and
sewa, jika terdapat peristiwa atau perubahan affects whether the lessee is certain enough to
5. GIRO PADA BANK LAIN 5. CURRENT ACCOUNTS WITH OTHER BANKS
signifikan dalam keadaan yang berada dalam exercise the option to extend or terminate the
kendali dan mempengaruhi apakah penyewa lease. a. Berdasarkan mata uang, pihak berelasi dan pihak a. By currency, related parties and third parties:
cukup pasti untuk mengeksekusi opsi ketiga:
memperpanjang atau menghentikan sewa.
2024 2023
Pertimbangan akuntansi yang penting Significant accounting judgements
Rupiah Rupiah
Pertimbangan akuntansi yang penting dalam Accounting judgements that are important in applying Pihak berelasi (Catatan 56) 116.554 58.804 Related parties (Note 56)
menerapkan kebijakan akuntansi Bank dan Entitas accounting policies of the Bank and its Subsidiaries Pihak ketiga 287.836 799.949 Third parties
Anak meliputi: include:
Total 404.390 858.753 Total
a. Usaha yang berkelanjutan a. Going concern
Mata uang asing Foreign currencies
Manajemen Bank dan Entitas Anak telah The Management of the Bank and its Subsidiaries Pihak berelasi (Catatan 56) 77.857 402.293 Related parties (Note 56)
melakukan penilaian atas kemampuan Bank dan have assessed the ability of the Bank and its Pihak ketiga 46.186.192 35.345.044 Third parties
Entitas Anak untuk melanjutkan kelangsungan Subsidiaries to continue its business and believes
Total (Catatan 62.B.(iv)) 46.264.049 35.747.337 Total (Note 62.B.(iv))
usahanya dan berkeyakinan bahwa Bank dan that the Bank and Subsidiaries have the resources
Entitas Anak memiliki sumber daya untuk to continue their business in the future. In addition,
46.668.439 36.606.090
melanjutkan usahanya di masa mendatang. management is not aware of any material
Dikurangi: cadangan kerugian Less: allowance for
Selain itu, manajemen tidak mengetahui adanya uncertainties that may cause significant doubt on penurunan nilai (30.755) (32.205) impairment losses
ketidakpastian material yang dapat menimbulkan the ability of the Bank and Subsidiaries to maintain
keraguan yang signifikan terhadap kemampuan its viability. Therefore, the consolidated financial Neto 46.637.684 36.573.885 Net
Bank dan Entitas Anak untuk mempertahankan statements have been prepared on the basis of a
kelangsungan hidupnya. Oleh karena itu, laporan going concern.
keuangan konsolidasian telah disusun atas dasar Termasuk dalam mata uang asing adalah Included in foreign currencies are mainly Great
usaha yang berkelanjutan. terutama mata uang Pound Sterling Inggris, Dolar Britain Pound Sterling, United States Dollar,
Amerika Serikat, Euro Eropa, Yen Jepang, Dolar European Euro, Japanese Yen, Australian Dollar,
Australia, Dolar Hong Kong, Yuan China dan Hong Kong Dollar, Chinese Yuan and Singapore
Dolar Singapura. Dollar.
139 140
PT BANK MANDIRI (PERSERO) TBK 1418 1419 ANNUAL REPORT 2024
Page 432
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
5. GIRO PADA BANK LAIN (lanjutan) 5. CURRENT ACCOUNTS WITH OTHER BANKS 5. GIRO PADA BANK LAIN (lanjutan) 5. CURRENT ACCOUNTS WITH OTHER BANKS
(continued) (continued)
a. Berdasarkan mata uang, pihak berelasi dan pihak a. By currency, related parties and third parties c. Mutasi cadangan kerugian penurunan nilai giro c. Movements of allowance for impairment losses on
ketiga (lanjutan): (continued): pada bank lain: current accounts with other banks are as follows:
2024 2023
Berikut adalah perubahan giro pada bank lain Movements of current accounts with other banks
dengan klasifikasi biaya perolehan diamortisasi classified as amortised cost for the period and year
untuk tahun yang berakhir pada tanggal ended 31 December 2024 and 2023 are as Saldo awal tahun 32.205 20.285 Beginning balance
31 Desember 2024 dan 2023: follows: (Pembalikan)/pembentukan (Reversal)/allowance
selama tahun during the year
2024 berjalan (Catatan 46) (2.674 ) 11.800 (Note 46)
Lain-lain*) 1.224 120 Others*)
Syariah / *)
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo akhir tahun 30.755 32.205 Ending balance
Saldo awal tahun 34.603.165 - - 2.002.925 36.606.090 Beginning balance
*) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currencies translation.
Pengukuran kembali bersih Remeasurement of
nilai tercatat**) 9.886.963 - - (585.425) 9.301.538 net carrying amount**) 2024
Aset keuangan baru New financial assets
Syariah*)/ Jumlah/
yang diterbitkan atau originated or
Stage 1 Stage 2 Stage 3 Sharia*) Total
dibeli 936.066 - - 115.510 1.051.576 purchased
Aset keuangan yang Financial assets
dihentikan pengakuannya (330.333) - - (86.982) (417.315) derecognised Saldo awal tahun 11.461 - - 20.744 32.205 Beginning balance
Pengukuran kembali bersih Net remeasurement of
Total penambahan/(penurunan) Total increase/(decrease) penyisihan kerugian 3.833 - - (6.998) (3.165) losses allowance
tahun berjalan 10.492.696 - - (556.897) 9.935.799 during the period Aset keuangan baru New financial assets
yang diterbitkan atau originated or
Lain-lain***) 149.620 - - (23.070) 126.550 Others***)
dibeli 585 - - - 585 purchased
Aset keuangan yang Financial assets
Saldo akhir tahun 45.245.481 - - 1.422.958 46.668.439 Ending balance dihentikan pengakuannya (94) - - - (94) derecognised
Total pembentukan/(pembalikan) Total allowance/(reversal)
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109. tahun berjalan 4.324 - - (6.998) (2.674) during the period
**) Termasuk di dalam pengukuran kembali bersih adalah pembayaran **) Including in the net remeasurement is repayment.
kembali.
Lain-lain**) 161 - - 1.063 1.224 Others**)
***) Termasuk selisih kurs karena penjabaran mata uang asing. ***) Included effect of foreign currencies translation.
Saldo akhir tahun 15.946 - - 14.809 30.755 Ending balance
2023
Syariah*)/ 2023
Stage 1 Stage 2 Stage 3 Sharia*) Total Syariah*)/ Jumlah/
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 47.024.265 - - 785.720 47.809.985 Beginning balance
Saldo awal tahun 11.611 - - 8.674 20.285 Beginning balance
Pengukuran kembali bersih Remeasurement of
nilai tercatat**) (12.846.864) - - 1.226.452 (11.620.412) net carrying amount**) Pengukuran kembali bersih Net remeasurement of
Aset keuangan baru New financial assets penyisihan kerugian**) (129) - - 11.528 11.399 losses allowance**)
yang diterbitkan atau originated or Aset keuangan baru New financial assets
dibeli 994.542 - - 12.184 1.006.726 purchased yang diterbitkan atau originated or
Aset keuangan yang Financial assets dibeli 502 - - - 502 purchased
dihentikan pengakuannya (163.796) - - (9.706) (173.502) derecognised Aset keuangan yang Financial assets
dihentikan pengakuannya (101) - - - (101) derecognised
Total pembentukan Total allowance
Total penambahan/(penurunan) Total increase/(decrease) tahun berjalan 272 - - 11.528 11.800 during the year
tahun berjalan (12.016.118) - - 1.228.930 (10.787.188) during the year Lain-lain***) (422) - - 542 120 Others***)
Lain-lain***) (404.982) - - (11.725) (416.707) Others***)
Saldo akhir tahun 11.461 - - 20.744 32.205 Ending balance
Saldo akhir tahun 34.603.165 - - 2.002.925 36.606.090 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk di dalam pengukuran kembali bersih penyisihan kerugian, **) Including in the net remeasurement of losses allowance is repayment.
**) Termasuk di dalam pengukuran kembali bersih adalah pembayaran **) Including in the net remeasurement is repayment. adalah pembayaran kembali.
***) Termasuk selisih kurs karena penjabaran mata uang asing. ***) Included effect of foreign currencies translation.
kembali.
***) Termasuk selisih kurs karena penjabaran mata uang asing. ***) Included effect of foreign currencies translation.
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
b. Tingkat suku bunga rata-rata (yield) per tahun: b. The average interest rate (yield) per annum: cadangan kerugian penurunan nilai giro pada impairment losses on current accounts with other
bank lain telah memadai. banks is adequate.
2024 2023
d. Informasi mengenai pengelompokan berdasarkan d. Information in respect of classification of
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” from sharia
Rupiah 0,97% 3,62% Rupiah “mengalami penurunan nilai” untuk aset Subsidiary are disclosed in Note 62A.
Mata uang asing (disetarakan Foreign currencies (equivalent keuangan dari Entitas Anak syariah diungkapkan
dalam Rupiah) 2,34% 2,67% in Rupiah) pada Catatan 62A.
141 142
PT BANK MANDIRI (PERSERO) TBK 1420 1421 ANNUAL REPORT 2024
Page 433
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
5. GIRO PADA BANK LAIN (lanjutan) 5. CURRENT ACCOUNTS WITH OTHER BANKS 6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
(continued)
BANK LAIN (lanjutan) OTHER BANKS (continued)
e. Berdasarkan kolektibilitas sesuai POJK: e. By collectability based on FSA regulation:
a. Berdasarkan jenis, mata uang, dan jatuh tempo a. By type, currency, and maturity (continued):
Kolektibilitas giro pada bank lain sesuai POJK Collectability of current accounts with other banks (lanjutan):
diungkapkan pada Catatan 65. in accordance with FSA regulation are disclosed in
Note 65.
Berikut adalah perubahan penempatan pada Movements of placement with other banks
bank lain dengan klasifikasi biaya perolehan classified as amortised cost for the period and year
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND diamortisasi untuk tahun yang berakhir pada ended 31 December 2024 and 2023 are as follows:
BANK LAIN OTHER BANKS tanggal 31 Desember 2024 dan 2023:
a. Berdasarkan jenis, mata uang, dan jatuh tempo: a. By type, currency, and maturity: 2024
Syariah/
Jatuh tempo/
Stage 1 Stage 2 Stage 3 Sharia Total
Maturity 2024 2023
Saldo awal tahun 58.533.272 - - 15.354.886 73.888.158 Beginning balance
Rupiah Rupiah
Bank Indonesia < 1 bulan/month 30.179.682 29.985.352 Bank Indonesia Pengukuran kembali bersih Remeasurement of net
Call money < 1 bulan/month 125.000 1.155.000 Call money nilai tercatat (3.612.443) - - - (3.612.443) carrying amount
Penempatan “fixed-term” ≥ 12 bulan ≤ 36 bulan/ Fixed term placement Aset keuangan baru New financial assets
≥ 12 months ≤ 36 months 440.848 312.102 yang diterbitkan atau originated or
Deposito berjangka < 1 bulan/month 1.107.060 1.913.314 Time deposits dibeli 102.202.686 - - 85.652.975 187.855.661 purchased
≥ 1 bulan ≤ 3 bulan/ Aset keuangan yang dihentikan Financial assets
≥ 1 month ≤ 3 months 522.093 430.895 pengakuannya (147.201.855) - - (49.625.000) (196.826.855) derecognised
> 3 bulan ≤ 6 bulan/
> 3 months ≤ 6 months 159.000 49.400 Total penurunan Total decrease
> 6 bulan ≤ 12 bulan/ tahun berjalan (48.611.612) - - 36.027.975 (12.583.637) during the year
> 6 months ≤ 12 months 2.700 33.500 Lain-lain**) 2.438.230 - - (512.697) 1.925.533 Others**)
Jumlah 32.536.383 33.879.563 Total Saldo akhir tahun 12.359.890 - - 50.870.164 63.230.054 Ending balance
*) Termasuk di dalam pengukuran kembali bersih adalah pembayaran *) Including in the net remeasurement is repayment.
Mata uang asing Foreign currencies kembali.
Bank Indonesia < 1 bulan/month 19.394.475 25.482.035 Bank Indonesia **) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation.
Call money < 1 bulan/month 5.588.293 1.154.775 Call money
Penempatan “fixed-term” < 1 bulan/month 2.307.586 6.787.585 Fixed term placement 2023
> 1 bulan ≤ 3 bulan/
Syariah/
> 1 month ≤ 3 months 269.230 4.375.738
Stage 1 Stage 2 Stage 3 Sharia Total
> 1 bulan < 3 bulan/
> 1 month < 3 months - 135.276
> 3 bulan < 6 bulan/ Saldo awal tahun 83.658.874 - - 11.665.238 95.324.112 Beginning balance
> 3 months < 6 months - 130.203
> 12 bulan ≤ 36 bulan/ Pengukuran kembali bersih Remeasurement of net
> 12 months ≤ 36 months 1.506.854 622.602 nilai tercatat*) (2.645.636) - - - (2.645.636) carrying amount*)
> 36 bulan/ > 36 months 408.334 265.924 Aset keuangan baru New financial assets
Deposito berjangka < 1 bulan/month 1.194.973 1.031.032 Time deposits yang diterbitkan atau originated or
dibeli 152.441.901 - - 38.528.523 190.970.424 purchased
> 3 bulan ≤ 6 bulan/
Aset keuangan yang dihentikan Financial assets
> 3 months ≤ 6 months 11.963 11.712
pengakuannya (174.017.173) - - (34.494.835) (208.512.008) derecognised
> 6 bulan ≤ 12 bulan/
> 6 months ≤ 12 months 11.963 11.712
Total penurunan Total decrease
tahun berjalan (24.220.908) - - 4.033.688 (20.187.220) during the year
Jumlah (Catatan 62.B.(iv)) 30.693.671 40.008.594 Total (Note 62.B.(iv)) Lain-lain**) (904.695) - - (344.040) (1.248.735) Others**)
63.230.054 73.888.157 Saldo akhir tahun 58.533.271 - - 15.354.886 73.888.157 Ending balance
Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (1.679) (957) impairment losses
*) Termasuk di dalam pengukuran kembali bersih adalah pembayaran *) Including in the net remeasurement is repayment.
Neto 63.228.375 73.887.200 Net kembali.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation.
143 144
PT BANK MANDIRI (PERSERO) TBK 1422 1423 ANNUAL REPORT 2024
Page 434
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND 6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued) BANK LAIN (lanjutan) OTHER BANKS (continued)
c. Penempatan berdasarkan counterparty c. By counterparty (continued):
b. Berdasarkan pihak berelasi dan pihak ketiga: b. By related parties and third parties: (lanjutan):
2024 2023 2024 2023
Rupiah Rupiah Rupiah (lanjutan) Rupiah (continued)
Pihak berelasi (Catatan 56) 539.967 625.019 Related parties (Note 56) Deposito Time deposits
Pihak ketiga 31.996.416 33.254.544 Third parties Pihak berelasi Related parties
PT Bank Tabungan Negara PT Bank Tabungan Negara
Total 32.536.383 33.879.563 Total (Persero) Tbk 191.827 296.829 (Persero) Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
Mata uang asing Foreign currencies (Persero) Tbk - Unit (Persero) Tbk - Unit
Pihak berelasi (Catatan 56) 2.567.153 1.424.453 Related parties (Note 56) Usaha Syariah 175.610 52.460 Usaha Syariah
Pihak ketiga 28.126.518 38.584.141 Third parties PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 172.530 270.030 (Persero) Tbk
Total (Catatan 62.B.(iv)) 30.693.671 40.008.594 Total (Note 62.B.(iv)) Lainnya - 5.700 Others
63.230.054 73.888.157 Pihak ketiga Third parties
Dikurangi: cadangan kerugian Less: allowance for Citibank 353.885 389.565 Citibank
penurunan nilai (1.679) (957) impairment losses PT Bank Pembangunan PT Bank Pembangunan
Daerah Jawa Barat Daerah Jawa Barat
Neto 63.228.375 73.887.200 Net dan Banten Tbk 183.000 220.890 dan Banten Tbk
PT Bank Danamon Syariah 172.959 9.690 PT Bank Danamon Syariah
PT Bank Maybank Indonesia Tbk - PT Bank Maybank Indonesia Tbk
c. Penempatan berdasarkan counterparty: c. By counterparty: Unit Usaha Syariah 151.670 21.245 - Unit Usaha Syariah
PT Bank DKI 114.000 190.900 PT Bank DKI
2024 2023 PT Bank BTPN Syariah Tbk 77.172 9.000 PT Bank BTPN Syariah Tbk
PT Bank DKI Syariah 46.500 7.500 PT Bank DKI Syariah
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Rupiah Rupiah Jawa Barat dan Banten Jawa Barat dan Banten
Deposit Facility Deposit Facility Tbk - Unit Usaha Syariah 34.000 178.000 Tbk - Unit Usaha Syariah
Pihak ketiga Third parties PT Bank Permata Syariah Tbk 24.000 - PT Bank Permata Syariah Tbk
Bank Indonesia 30.179.682 29.985.352 Bank Indonesia PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sumatera Utara Tbk 20.000 123.600 Sumatera Utara Tbk
Pihak ketiga Third parties PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah Sulawesi Utara Gorontalo 17.500 22.500 Sulawesi Utara Gorontalo
Kalimantan Selatan 125.000 50.000 Kalimantan Selatan PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
JP Morgan Chase Bank N.A - 200.000 JP Morgan Chase Bank N.A Sumatera Barat (Bank Nagari) 12.500 136.900 Sumatera Barat (Bank Nagari)
PT Bank DKI - 100.000 PT Bank DKI PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah Sulawesi Selatan dan Sulawesi Selatan dan
Jawa Barat dan Banten Tbk. - 100.000 Jawa Barat dan Banten Tbk. Sulawesi Barat 12.500 143.600 Sulawesi Barat
PT Bank Pembangunan PT Bank Pembangunan PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Daerah Bali - 100.000 Daerah Bali Lampung 5.000 - Lampung
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah PT Bank Maybank Indonesia Tbk 3.800 129.900 PT Bank Maybank Indonesia Tbk
PT Bank Mega Tbk 1.400 1.400 PT Bank Mega Tbk
Sulawesi Utara Gorontalo - 100.000 Sulawesi Utara Gorontalo PT Bank Pembangunan Daerah PT Bank Pembangunan
PT Bank Permata Tbk. - 100.000 PT Bank Permata Tbk. Jawa Timur - 159.000 Jawa Timur
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah Lainnya 21.000 58.400 Others
Sumatera Utara - 100.000 Sumatera Utara
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah 1.790.853 2.427.109
Sulawesi Selatan dan Sulawesi Selatan dan
Sulawesi Barat - 50.000 Sulawesi Barat Total Rupiah 32.536.383 33.879.563 Total Rupiah
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Istimewa Yogyakarta - 50.000 Istimewa Yogyakarta Mata uang asing Foreign currencies
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah USD USD
Nusa Tenggara Timur - 50.000 Nusa Tenggara Timur Term deposits Term deposits
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah Pihak ketiga Third parties
Sumatera Selatan dan Sumatera Selatan and Bank Indonesia 19.394.475 26.636.810 Bank Indonesia
Bangka Belitung - 40.000 Bangka Belitung Call money Call money
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah Pihak berelasi Related parties
Kalimantan Tengah - 15.000 Kalimantan Tengah PT Bank Negara Indonesia PT Bank Negara Indonesia
Lainnya - 100.000 Others (Persero) Tbk. 1.287.600 1.231.760 (Persero) Tbk.
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
125.000 1.155.000 (Persero) Tbk. 965.700 - (Persero) Tbk.
Pihak ketiga Third parties
Fixed term Fixed term Wells Fargo Bank N.A. 2.519.672 3.404.277 Wells Fargo Bank N.A.
Pihak ketiga Third parties HSBC Bank USA N.A. 360.528 226.336 HSBC Bank USA N.A.
PT Bank UOB Indonesia 440.848 312.102 PT Bank UOB Indonesia Bank of New York Corporation 278.444 1.455.786 Bank of New York Corporation
CIMB Bank Berhad CIMB Bank Berhad
440.848 312.102 Shanghai Branch 160.950 - Shanghai Branch
BNP Paribas S.A 15.399 469.426 BNP Paribas S.A
5.588.293 6.787.585
145 146
PT BANK MANDIRI (PERSERO) TBK 1424 1425 ANNUAL REPORT 2024
Page 435
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND 6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued) BANK LAIN (lanjutan) OTHER BANKS (continued)
c. Penempatan berdasarkan counterparty c. By counterparty (continued):
(lanjutan): d. Tingkat suku bunga rata-rata (yield) per tahun: d. Average interest rate (yield) per annum:
2024 2023 2024 2023
Mata uang asing (lanjutan) Foreign currencies (continued) Rupiah 4,10% 2,25% Rupiah
USD (lanjutan) USD (continued)
Mata uang asing (disetarakan Foreign currencies (equivalent to
Fixed term Fixed term dalam Rupiah) 4,17% 3,50% Rupiah)
Pihak ketiga Third parties
JP Morgan Chase Bank N.A. 1.784.407 713.459 JP Morgan Chase Bank N.A.
Standard Chartered Bank 1.505.514 919.871 Standard Chartered Bank e. Mutasi cadangan kerugian penurunan nilai e. Movements of allowance for impairment losses on
CTBC Bank Co. Ltd. Singapore CTBC Bank Co. Ltd. Singapore penempatan pada bank lain: placements with other banks:
Branch 418.470 - Branch
Bank of China Limited 220.502 123.176 Bank of China Limited 2024 2023
BNP Paribas S.A 85.649 366.182 BNP Paribas S.A
PT Bank HSBC Indonesia 82.096 - PT Bank HSBC Indonesia
PT Bank DBS Indonesia 48.685 14.888 PT Bank DBS Indonesia Saldo awal tahun 957 3.601 Beginning balance
Nomura Singapura Limited 24.711 66.751 Nomura Singapore Limited Pembentukan/(pembalikan) selama Allowance/(reversal) during
Bank of New York Corporation 14.486 1.965.427 Bank of New York Corporation tahun berjalan (Catatan 46) 760 (2.418 ) the year (Note 46)
Banco Bilbao Argentaria, S.A.IRA - 354.131 Banco Bilbao Argentaria, S.A.IRA Lain-lain*) (38) (226 ) Others*)
Agricultural Bank of China - 230.955 Agricultural Bank of China
Bank of Montreal - 138.573 Bank of Montreal
Ing Bank N.V - 93.860 Ing Bank N.V Saldo akhir tahun 1.679 957 Ending balance
4.184.520 4.987.273 *) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currencies translation.
CNY CNY
Term deposits Term deposits 2024
Pihak ketiga Third parties Stage 1 Stage 2 Stage 3 Total
Bank of China 201.757 195.305 Bank of China
Agricultural Bank of China - 347.166 Agricultural Bank of China Saldo awal tahun 957 - - 957 Beginning balance
201.757 542.471 Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian*) 21 - - 21 losses allowance*)
HKD HKD Aset keuangan baru yang New financial assets
Term deposits Term deposits diterbitkan atau originated or
Pihak ketiga Third parties dibeli 1.826 - - 1.826 purchased
PT Bank HSBC Indonesia 105.729 - PT Bank HSBC Indonesia Aset keuangan yang Financial assets
dihentikan pengakuannya (1.087) - - (1.087) derecognised
4.492.006 5.529.744
Total pembentukan Total allowance
USD USD tahun berjalan 760 - - 760 during the year
Deposito Time deposits Lain-lain**) (38) - - (38) Others**)
Pihak berelasi Related parties
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia Saldo akhir tahun 1.679 - - 1.679 Ending balance
(Persero) Tbk. 177.045 61.588 (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia *) Termasuk di dalam pengukuran kembali bersih adalah pembayaran *) Including in the net remeasurement is repayment.
(Persero) Tbk. 136.808 97.001 (Persero) Tbk. kembali.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation.
313.853 158.589
Pihak ketiga Third parties 2023
Citibank 692.113 499.605 Citibank Stage 1 Stage 2 Stage 3 Total
PT Bank CTBC Indonesia 177.045 169.367 PT Bank CTBC Indonesia
ANZ New Zealand (Int’l) ANZ New Zealand (Int’l) Saldo awal tahun 3.601 - - 3.601 Beginning balance
Limited of London - 169.367 Limited of London
Pengukuran kembali bersih Net remeasurement of
869.158 838.339 penyisihan kerugian*) (2.217) - - (2.217) losses allowance*)
EUR EUR Aset keuangan baru yang New financial assets
Deposito Time deposits diterbitkan atau originated or
Pihak berelasi Related parties dibeli 1.677 - - 1.677 purchased
PT Bank Negara Indonesia PT Bank Negara Indonesia Aset keuangan yang Financial assets
dihentikan pengakuannya (1.878) - - (1.878) derecognised
(Persero) Tbk. - 34.104 (Persero) Tbk.
Total pembentukan Total allowance
- 34.104 tahun berjalan (2.418) - - (2.418) during the year
SGD SGD Lain-lain**) (226) - - (226) Others**)
Deposito Time deposits
Pihak ketiga Third parties Saldo akhir tahun 957 - - 957 Ending balance
PT Bank UOB Indonesia 35.886 23.423 PT Bank UOB Indonesia
1.218.897 1.054.455 *) Termasuk di dalam pengukuran kembali bersih adalah pembayaran *) Including in the net remeasurement is repayment.
kembali.
Total mata uang asing 30.693.671 40.008.594 Total foreign currencies Termasuk selisih kurs karena penjabaran mata uang asing.
**) **) Included effect of foreign currencies translation.
63.230.054 73.888.157 Manajemen berpendapat bahwa jumlah Management believes that the allowance for
Dikurangi: cadangan kerugian Less: allowance for cadangan kerugian penurunan nilai penempatan impairment losses on placements with Bank
penurunan nilai (1.679) (957) impairment losses pada Bank Indonesia dan bank lain telah Indonesia and other banks is adequate.
Neto 63.228.375 73.887.200 Net memadai.
147
PT BANK MANDIRI (PERSERO) TBK 1426 1427
148 ANNUAL REPORT 2024
Page 436
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
6. PENEMPATAN PADA BANK INDONESIA DAN 6. PLACEMENTS WITH BANK INDONESIA AND 7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
BANK LAIN (lanjutan) OTHER BANKS (continued)
a. Berdasarkan tujuan, pihak berelasi dan pihak a. By purpose, related parties and third parties
f. Informasi mengenai pengelompokan berdasarkan f. Information in respect of classification of
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” from sharia ketiga (lanjutan): (continued):
“mengalami penurunan nilai” untuk aset Subsidiary are disclosed in Note 62A.
2024 2023
keuangan dari Entitas Anak syariah diungkapkan
pada Catatan 62A.
Ditambah/(dikurangi): Add/(less):
g. Pada tanggal 31 Desember 2024 dan 2023, g. As of 31 December 2024 and 2023, placements Premi yang belum diamortisasi (27.018) 8.829 Unamortised premiums
penempatan dengan saldo USD1.535.315 (nilai with a balance of USD1,535,315 (full amount) and Keuntungan yang belum Unrealised gain on
penuh) dan USD4.335.315 (nilai penuh) USD4,335,315 (full amount) were pledged for fund direalisasi dari kenaikan increase in fair value
dijaminkan untuk fasilitas pinjaman yang diterima borrowings from other banks (Note 36f).
nilai wajar efek-efek 215.010 105.165 of marketable securities
dari bank lain (Catatan 36f).
Cadangan kerugian Allowance for
h. Berdasarkan kolektibilitas sesuai POJK: h. By collectability based on FSA regulation: penurunan nilai (51.497) (150.275) impairment losses
Kolektibilitas penempatan pada Bank Indonesia Collectability of placements with Bank Indonesia 136.495 (36.281)
dan bank lain sesuai POJK diungkapkan pada and other banks in accordance with FSA regulation
Catatan 65. are disclosed in Note 65. Neto 95.478.051 94.545.841 Net
7. EFEK-EFEK 7. MARKETABLE SECURITIES Berikut adalah perubahan efek-efek dengan Movements of marketable securities classified as
klasifikasi biaya perolehan diamortisasi dan biaya at amortised cost and at cost for the period and
a. Berdasarkan tujuan, pihak berelasi dan pihak a. By purpose, related parties and third parties: perolehan untuk tahun yang berakhir pada year ended 31 December 2024 and 2023 are as
ketiga: tanggal 31 Desember 2024 dan 2023: follows:
2024 2023 2024
Syariah*)/
Efek-efek Marketable securities Stage 1 Stage 2 Stage 3 Sharia*) Total
Pihak berelasi (Catatan 56): Related parties (Note 56):
Diukur pada nilai wajar Fair value through Biaya perolehan diamortisasi At amortised cost
melalui laba rugi 4.285.159 3.138.746 profit or loss Saldo awal tahun 5.850.129 58.246 - 1.300.883 7.209.258 Beginning balance
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 9.586.379 10.625.541 comprehensive income Pengukuran kembali 20.099 - - - 20.099 Remeasurement
Aset keuangan yang New purchased financial
Diukur pada biaya perolehan baru dibeli 4.844.950 - - 2.716.616 7.561.566 assets
diamortisasi 3.139.468 3.668.508 At amortised cost Aset keuangan yang Matured or sold financial
Diukur pada biaya perolehan*) 79.569 309.017 At cost*) jatuh tempo atau dijual (2.362.337) - - (759.858) (3.122.195) assets
17.090.575 17.741.812 Total penambahan Total increase
tahun berjalan 2.502.712 - - 1.956.758 4.459.470 during the year
Pihak ketiga: Third parties: Lain-lain**) 543.958 - - (16.110) 527.848 Others**)
Diukur pada nilai wajar Fair value through
melalui laba rugi 17.604.380 16.116.963 profit or loss Saldo akhir tahun 8.896.799 58.246 - 3.241.531 12.196.576 Ending balance
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 37.408.046 38.208.496 comprehensive income *) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
Diukur pada biaya perolehan **) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation.
diamortisasi 5.842.595 2.231.038 At amortised cost
2023
Diukur pada biaya perolehan*) 3.161.962 991.866 At cost*)
Syariah*)/
64.016.983 57.548.363 Stage 1 Stage 2 Stage 3 Sharia*) Total
Investasi pada unit-link **) Investments in unit-link contracts **) Biaya perolehan diamortisasi At amortised cost
Pihak berelasi (Catatan 56): Related parties (Note 56): Saldo awal tahun 7.916.557 58.246 - 11.248.978 19.223.781 Beginning balance
Diukur pada nilai wajar Fair value through Pengukuran kembali (48.951) - - - (48.951) Remeasurement
melalui laba rugi 3.132.500 6.032.327 profit or loss Aset keuangan yang New purchased financial
baru dibeli 2.078.628 - - 495.858 2.574.486 assets
Pihak ketiga: Third parties: Aset keuangan yang Matured or sold financial
Diukur pada nilai wajar Fair value through jatuh tempo atau dijual (3.937.210) - - (10.387.555) (14.324.765) assets
melalui laba rugi 11.101.498 13.259.620 profit or loss
Total (penurunan)/penambahan Total (decrease)/increase
tahun berjalan (1.907.533) - - (9.891.697) (11.799.230) during the year
Lain-lain**) (158.895) - - (56.398) (215.293) Others**)
14.233.998 19.291.947
Saldo akhir tahun 5.850.129 58.246 - 1.300.883 7.209.258 Ending balance
Total 95.341.556 94.582.122 Total
*) Efek-efek yang dimiliki oleh Entitas Anak. *) Marketable securities owned by Subsidiary.
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang **) Investments in unit-link contracts are investments owned by **) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation.
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai policyholders of unit-link contracts of Subsidiary which are presented at
wajar. fair value.
PT BANK MANDIRI (PERSERO) TBK 1428 149 1429
150 ANNUAL REPORT 2024
Page 437
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued) 7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
a. Berdasarkan tujuan, pihak berelasi dan pihak a. By purpose, related parties and third parties b. Berdasarkan jenis dan mata uang: b. By type dan currency:
ketiga (lanjutan): (continued): Informasi tambahan mengenai kolektibilitas Bank Additional information regarding the collectability
Indonesia disyaratkan oleh regulasi yang berlaku of Bank Indonesia is required by applicable
Berikut adalah perubahan efek-efek dengan Movements of marketable securities classified as dan bukan merupakan informasi yang regulations and is not required by Indonesian
dipersyaratkan oleh Standar Akuntansi Financial Accounting Standards (SFAS 109). This
klasifikasi nilai wajar melalui penghasilan fair value through other comprehensive income for Keuangan di Indonesia (PSAK 109). Informasi additional information is part of Note 65 of the
komprehensif lain untuk tahun yang berakhir the period and year ended 31 December 2024 and tambahan ini merupakan bagian dari Catatan 65 consolidated financial statements.
laporan keuangan konsolidasian.
pada tanggal 31 Desember 2024 dan 2023: 2023 are as follows:
2024 2023
Nilai
2024 Nilai wajar/biaya Nilai Nilai
perolehan/ perolehan/ perolehan/ wajar/biaya
nilai Premi/ Keuntungan/ biaya nilai Premi/ Keuntungan/ perolehan/
Syariah*)/ nominal/ (diskonto) (kerugian) perolehan nominal/ (diskonto) (kerugian) biaya
nilai wajar/ yang belum yang belum nilai wajar/ yang belum yang belum perolehan
Stage 1 Stage 2 Stage 3 Sharia*) Total Cost/ diamortisasi/ direalisasi/
diamortisasi/
Cost/ diamortisasi/ direalisasi/ diamortisasi/
Fair value/at
nominal Unamortised Unrealised cost/at nominal Unamortised Unrealised Fair value/at
value/ premiums/ gains/ amortised value/ premiums/ gains/ cost/at
fair value (discounts) (losses) cost fair value (discounts) (losses) amortised cost
Nilai wajar melalui Fair value through
penghasilan other comprehensive Rupiah Rupiah
Diukur pada nilai wajar melalui Fair value through
komprehensif lain income laba rugi profit or loss
Efek-efek Marketable securities
Saldo awal tahun 25.154.558 - 39.496 23.629.746 48.823.800 Beginning balance Sekuritas Rupiah Bank Indonesia
Bank Indonesia 7.730.767 - 49.854 7.780.621 4.648.632 - 26.950 4.675.582 Rupiah Securities
Pengukuran kembali (607.733) - (12.007) (856.939) (1.476.679) Remeasurement Obligasi 4.059.684 - 39.720 4.099.404 2.429.868 - 5.484 2.435.352 Bonds
Sukuk Bank Sukuk
Aset keuangan yang New purchased financial Indonesia 2.160.000 - 36.489 2.196.489 2.424.704 - 9.578 2.434.282 Bank Indonesia
baru dibeli 2.994.950 - - 20.886.978 23.881.928 assets Saham 316.704 - (6.257) 310.447 356.161 - - 356.161 Shares
Investasi pada unit-unit Investments in
Aset keuangan yang Matured or sold financial reksa dana 229.499 - 45 229.544 577.307 - - 577.307 mutual fund units
Sertifikat Investasi Interbank Mudharabah
jatuh tempo atau dijual (2.647.260) - (18.815) (21.803.199) (24.469.274) assets Mudharabah Antarbank 100.003 - 140 100.143 149.957 - 174 150.131 Investment Certificate
Efek Beragun Aset 46.921 - 484 47.405 57.934 - (2.017) 55.917 Asset-backed security
Negotiable certificate Negotiable certificate
of deposits - - - - 145.319 - 1.531 146.850 of deposits
Total penurunan Total decrease
tahun berjalan (260.043) - (30.822) (1.773.160) (2.064.025) during the year 14.643.578 - 120.475 14.764.053 10.789.882 - 41.700 10.831.582
Lain-lain**) 294.265 - - - 294.265 Others**) Investasi pada Investments in unit-link
unit-link *) contracts *)
Saham 9.152.159 - - 9.152.159 12.836.391 - - 12.836.391 Shares
Obligasi 1.470.814 - - 1.470.814 692.709 - - 692.709 Bonds
Saldo akhir tahun 25.188.780 - 8.674 21.856.586 47.054.040 Ending balance Investasi pada unit-unit Investments in
reksa dana - - - - 1.195.468 - - 1.195.468 mutual fund units
10.622.973 - - 10.622.973 14.724.568 - - 14.724.568
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109. 25.266.551 - 120.475 25.387.026 25.514.450 - 41.700 25.556.150
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation. Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain comprehensive income
Efek-efek Marketable securities
2023 Investasi pada unit-unit Investments in
reksa dana 20.390.000 - 287.586 20.677.586 19.609.721 - 199.478 19.809.199 mutual fund units
Sukuk Bank Indonesia 11.184.698 - - 11.184.698 20.744.693 - - 20.744.693 Sukuk Bank Indonesia
Syariah*)/ Obligasi 1.790.505 - (508) 1.789.997 3.041.974 - 1.289 3.043.263 Bonds
Sekuritas Rupiah Bank Indonesia
Stage 1 Stage 2 Stage 3 Sharia*) Total Bank Indonesia 1.649.163 - (67.928) 1.581.235 - - - - Rupiah Securities
Saham 294.289 - (29.867) 264.422 162.074 - - 162.074 Shares
Obligasi syariah perusahaan - - - - 120.890 - - 120.890 Sharia corporate bonds
Medium term notes - - - - 100.396 - - 100.396 Medium term notes
Nilai wajar melalui Fair value through
35.308.655 - 189.283 35.497.938 43.779.748 - 200.767 43.980.515
penghasilan other comprehensive
Diukur pada biaya perolehan
komprehensif lain income diamortisasi At amortised cost
Efek-efek Marketable securities
Saldo awal tahun 29.308.811 - - - 29.308.811 Beginning balance Sekuritas Rupiah Bank Indonesia
Bank Indonesia 3.004.868 (4.839) - 3.000.029 - - - - Rupiah Securities
Obligasi 2.176.000 13 - 2.176.013 2.773.000 18 - 2.773.018 Bonds
Pengukuran kembali (97.095) - 39.496 - (57.599) Remeasurement Wesel ekspor 490.939 - - 490.939 457.165 - - 457.165 Export bills
Medium term notes 245.000 - - 245.000 245.000 - - 245.000 Medium term notes
Aset keuangan yang New purchased financial Efek Beragun Aset 42.153 - - 42.153 68.874 - - 68.874 Asset-backed security
baru dibeli 913.899 - - 23.629.746 24.543.645 assets 5.958.960 (4.826) - 5.954.134 3.544.039 18 - 3.544.057
Aset keuangan yang Matured or sold financial
Diukur pada biaya perolehan **)
At cost **)
jatuh tempo atau dijual (4.990.318) - - - (4.990.318) assets Efek-efek Marketable securities
Sertifikat Pengelolaan Sharia Compliant
Dana Berdasarkan Interbank Fund
Total kenaikan/(penurunan) Total increase/(decrease) Prinsip Management
Syariah Antarbank (“SIPA”) 2.400.000 - - 2.400.000 250.000 - - 250.000 Certificate (“SIPA”)
tahun berjalan (4.173.514) - 39.496 23.629.746 19.495.728 during the year Obligasi syariah perusahaan 638.800 - - 638.800 787.800 - - 787.800 Sharia corporate bonds
Lain-lain**) 19.261 - - - 19.261 Others**) Medium term notes - - - - 160.000 - - 160.000 Medium term notes
Wesel ekspor 195.860 - - 195.860 103.083 - - 103.083 Export bills
3.234.660 - - 3.234.660 1.300.883 - - 1.300.883
Saldo akhir tahun 25.154.558 - 39.496 23.629.746 48.823.800 Ending balance
Total 69.768.826 (4.826) 309.758 70.073.758 74.139.120 18 242.467 74.381.605 Total
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109. *) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang *) Unit-link investments are investments owned by policyholders in
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation. polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai Subsidiary’s unit-link contracts which are presented at fair value.
wajar.
**) Efek-efek yang dimiliki oleh Entitas Anak. **) Marketable securities owned by Subsidiary.
PT BANK MANDIRI (PERSERO) TBK 1430 151 143152 ANNUAL REPORT 2024
Page 438
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued) 7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
b. Berdasarkan jenis dan mata uang (lanjutan): b. By type and currency (continued): c. Berdasarkan sisa umur hingga jatuh tempo: c. By maturity:
2024 2023
Informasi tambahan mengenai kolektibilitas Bank Additional information regarding the collectability
Indonesia disyaratkan oleh regulasi yang berlaku of Bank Indonesia is required by applicable
Efek-efek Marketable securities
dan bukan merupakan informasi yang regulations and is not required by Indonesian
Rupiah Rupiah
dipersyaratkan oleh Standar Akuntansi Financial Accounting Standards (SFAS 109). This
Tidak mempunyai
Keuangan di Indonesia (PSAK 109). Informasi additional information is part of Note 65 of the
jatuh tempo 840.493 1.095.543 No maturity date
tambahan ini merupakan bagian dari Catatan 65 consolidated financial statements. (continued)
< 1 tahun 36.986.818 33.548.086 < 1 year
laporan keuangan konsolidasian. (lanjutan)
> 1 < 5 tahun 17.621.256 19.370.592 > 1 < 5 years
2024 2023 > 5 < 10 tahun 3.669.985 5.368.544 > 5 < 10 years
Nilai
Nilai
Nilai
> 10 tahun 27.301 31.787 > 10 years
wajar/biaya Nilai
perolehan/ perolehan/ perolehan/ wajar/biaya
nilai Premi/ Keuntungan/ biaya nilai Premi/ Keuntungan/ perolehan/
nominal/ (diskonto) (kerugian) perolehan nominal/ (diskonto) (kerugian) biaya Total 59.145.853 59.414.552 Total
nilai wajar/ yang belum yang belum diamortisasi/ nilai wajar/ yang belum yang belum perolehan
Cost/ diamortisasi/ direalisasi/ Fair value/at Cost/ diamortisasi/ direalisasi/ diamortisasi/
nominal Unamortised Unrealised nominal Unamortised Unrealised
value/ premiums/ gains/
cost/at
amortised value/ premiums/ gains/
Fair value/at
cost/at Mata uang asing Foreign currencies
fair value (discounts) (losses) cost fair value (discounts) (losses) amortised cost
< 1 tahun 18.811.242 11.514.305 < 1 year
> 1 < 5 tahun 2.211.101 3.044.306 > 1 < 5 years
Mata uang asing Foreign currencies
Diukur pada nilai wajar melalui Fair value through > 5 < 10 tahun 900.033 1.317.012 > 5 < 10 years
laba rugi
Efek-efek
profit or loss
Marketable securities
> 10 tahun 39.329 - > 10 years
Treasury bills 6.788.230 - 29.718 6.817.948 6.914.852 - 59.772 6.974.624 Treasury bills
Sekuritas Valas Bank Indonesia Foreign
Bank Indonesia 431.276 - 1.344 432.620 1.214.911 - 6.803 1.221.714 Currency Securities Total 21.961.705 15.875.623 Total
Treasury Bonds - - - - 196.192 - 7.127 203.319 Treasury Bonds
Obligasi 26.455 - 3.858 30.313 139.872 - - 139.872 Bonds
Investasi pada unit-link*) Investments in unit-link contracts *)
7.245.961 - 34.920 7.280.881 8.465.827 - 73.702 8.539.529
Rupiah Rupiah
Investasi pada unit-link *)
Investments in unit-link
contracts*)
Tidak mempunyai
Investasi pada unit-unit Investments in jatuh tempo 9.152.159 14.031.859 No maturity date
reksa dana 3.611.025 - - 3.611.025 4.567.379 - - 4.567.379 mutual fund units
< 1 tahun 442.346 169.472 < 1 year
3.611.025 - - 3.611.025 4.567.379 - - 4.567.379 > 1 < 5 tahun 1.020.493 488.461 > 1 < 5 years
10.856.986 - 34.920 10.891.906 13.033.206 - 73.702 13.106.908 > 5 < 10 tahun 7.975 34.776 > 5 < 10 years
Diukur pada nilai wajar melalui Fair value through other Total 10.622.973 14.724.568 Total
penghasilan komprehensif lain comprehensive income
Efek-efek Marketable securities
Sekuritas Valas
Bank Indonesia 8.127.975 - - 8.127.975 1.544.442 - -
Bank Indonesia Foreign
1.544.442 Currency Securities
Mata uang asing Foreign currencies
Treasury bills 1.868.799 - (89.761) 1.779.038 1.551.717 - (125.934) 1.425.783 Treasury bills Tidak mempunyai
Obligasi 1.688.996 - (39.907) 1.649.089 1.958.130 - (85.070) 1.873.060 Bonds
jatuh tempo 3.611.025 4.567.379 No maturity date
11.685.770 - (129.668) 11.556.102 5.054.289 - (211.004) 4.843.285
Diukur pada biaya perolehan Total 3.611.025 4.567.379 Total
diamortisasi At amortised cost
Efek-efek Marketable securities
Wesel ekspor 1.304.977 - - 1.304.977 711.892 - - 711.892 Export bills 95.341.556 94.582.122
Obligasi 977.756 (624) - 977.132 966.147 (4.359) - 961.788 Bonds
Treasury bills 740.370 (21.568) - 718.802 677.468 13.170 - 690.638 Treasury bills Ditambah/(dikurangi): Add/(less):
3.023.103 (22.192) - 3.000.911 2.355.507 8.811 - 2.364.318
Premi yang belum diamortisasi (27.018 ) 8.829 Unamortised premiums
Keuntungan yang belum Unrealised gain on
Diukur pada biaya perolehan At cost
Efek-efek Marketable securities direalisasi dari kenaikan increase in fair value of
Wesel ekspor 6.871 - - 6.871 - - - - Export bills
nilai wajar efek-efek 215.010 105.165 marketable securities
6.871 - - 6.871 - - - - Cadangan kerugian Allowance for
penurunan nilai (51.497 ) (150.275 ) impairment losses
Total (Catatan 62.B.(iv)) 25.572.730 (22.192) (94.748) 25.455.790 20.443.002 8.811 (137.302) 20.314.511 Total (Note 62.B.(iv))
95.341.556 (27.018) 215.010 95.529.548 94.582.122 8.829 105.165 94.696.116 136.495 (36.281 )
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (51.497) (150.275) impairment losses Neto 95.478.051 94.545.841 Net
Neto 95.478.051 94.545.841 Net
*) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang *) Unit-link investments are investments owned by policyholders in
*) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang *) Unit-link investments are investments owned by policyholders in polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai Subsidiary’s unit-link contracts which are presented at fair value.
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai Subsidiary’s unit-link contracts which are presented at fair value. wajar.
wajar.
PT BANK MANDIRI (PERSERO) TBK 1432 153 1433
154 ANNUAL REPORT 2024
Page 439
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued) 7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
d. Berdasarkan golongan penerbit: d. By issuer: e. Rincian obligasi berdasarkan peringkat (lanjutan): e. Details of bonds by rating (continued):
2024 2023 Nilai wajar/biaya perolehan/
biaya perolehan diamortisasi/
Fair value/at cost/
Peringkat*)/Rating*) at amortised cost
Efek-efek Marketable securities
Bank Sentral 34.288.747 30.577.382 Central Bank Lembaga
Perusahaan 27.846.671 29.818.539 Corporate pemeringkat/
Pemerintah 13.427.083 11.770.096 Government Rating
agencies 2024 2023 2024 2023
Bank 5.545.057 3.124.158 Banks
Rupiah (lanjutan) Rupiah (continued)
81.107.558 75.290.175 Diukur pada nilai wajar
melalui laba rugi (lanjutan)
Fair value through
profit or loss (continued)
Investasi pada Investment in unit-link
Investasi pada unit-link *) Investments in unit-link contracts *) unit-link (lanjutan)***) contracts (continued)***)
Perusahaan 10.361.376 12.734.238 Corporate Obligasi (lanjutan)
PT Adira Dinamika Multi
Bonds (continued)
PT Adira Dinamika Multi
Bank 3.866.365 6.546.720 Banks Finance Tbk - - - 62.026 26.739 Finance Tbk
Pemerintah 6.257 10.989 Government PT Sarana Multi Infrastruktur
(Persero) - - - 59.502 42.239
PT Sarana Multi Infrastruktur
(Persero)
PT Summarecon Agung Tbk - - - 59.078 - PT Summarecon Agung Tbk
14.233.998 19.291.947 PT Indah Kiat Pulp & Paper Tbk
PT Medco Energi Internasional Tbk
-
-
-
-
-
-
55.702
55.652
-
-
PT Indah Kiat Pulp & Paper Tbk
PT Medco Energi Internasional Tbk
PT Waskita Karya (Persero) Tbk - - - 49.704 49.899 PT Waskita Karya (Persero) Tbk
Total 95.341.556 94.582.122 Total PT Kereta Api Indonesia
(Persero) - - - 47.181 32.385
PT Kereta Api Indonesia
(Persero)
PT Indomobil Finance Indonesia - - - 44.565 - PT Indomobil Finance Indonesia
Ditambah/(dikurangi): Add/(less): PT Angkasa Pura II (Persero) - - - 43.968 - PT Angkasa Pura II (Persero)
PT Bussan Auto Finance - - - 39.944 - PT Bussan Auto Finance
Premi yang belum diamortisasi (27.018 ) 8.829 Unamortised premiums PT Wahana Ottomitra Multiartha Tbk - - - 36.958 - PT Wahana Ottomitra Multiartha Tbk
Keuntungan yang belum Unrealised gain on PT Adhi Commuter Properti Tbk - - - 36.026 - PT Adhi Commuter Properti Tbk
PT Merdeka Copper Gold Tbk - - - 33.533 - PT Merdeka Copper Gold Tbk
direalisasi dari kenaikan increase in fair value PT Tower Bersama PT Tower Bersama
nilai wajar efek-efek 215.010 105.165 of marketable securities Infrastructure Tbk - - - 30.284 10.002 Infrastructure Tbk
PT Oto Multiartha - - - 25.493 20.994 PT Oto Multiartha
Cadangan kerugian Allowance for PT Oki Pulp & Paper Mills - - - 25.021 - PT Oki Pulp & Paper Mills
penurunan nilai (51.497 ) (150.275 ) impairment losses PT Permodalan Nasional Madani - - - 24.882 - PT Permodalan Nasional Madani
PT Profesional Telekomunikasi PT Profesional Telekomunikasi
Indonesia - - - 24.815 34.835 Indonesia
136.495 (36.281 ) PT Indosat Tbk - - - 23.234 44.528 PT Indosat Tbk
Bank Panin Tbk - - - 23.187 - Bank Panin Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Neto 95.478.051 94.545.841 Net Sulawesi Selatan dan Barat - - - 22.179 21.848 Sulawesi Selatan dan Barat
PT Bank Maybank Indonesia Tbk - - - 20.780 25.895 PT Bank Maybank Indonesia Tbk
PT Toyota Astra Financial Services - - - 20.334 11.003 PT Toyota Astra Financial Services
PT Chandra Asri Pacific Tbk - - - 20.032 - PT Chandra Asri Pacific Tbk
*) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang *) Unit-link investments are investments owned by policyholders in PT JACCS Mitra Pinasthika Mustika - - - 19.978 - PT JACCS Mitra Pinasthika Mustika
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai Subsidiary’s unit-link contracts which are presented at fair value. PT Pegadaian - - - 15.984 - PT Pegadaian
wajar. PT BFI Finance Indonesia Tbk - - - 11.964 - PT BFI Finance Indonesia Tbk
PT Jasa Marga (Persero) Tbk - - - 11.746 - PT Jasa Marga (Persero) Tbk
e. Rincian obligasi berdasarkan peringkat: e. Details of bonds by rating: PT Sinar Mas Multiartha Tbk
PT Semen Indonesia (Persero) Tbk
-
-
-
-
-
-
10.090
-
-
32.247
PT Sinar Mas Multiartha Tbk
PT Semen Indonesia (Persero) Tbk
Surat Perbendaharaan Negara**) - - - - 10.989 Surat Perbendaharaan Negara**)
Nilai wajar/biaya perolehan/ Lain-lain - - - 91.620 41.323 Others
biaya perolehan diamortisasi/
Fair value/at cost/ 1.470.814 692.709
Peringkat*)/Rating*) at amortised cost
5.617.623 3.183.978
Lembaga
pemeringkat/ Diukur pada nilai wajar Fair value through
Rating melalui penghasilan other comprehensive
agencies 2024 2023 2024 2023 komprehensif lain income
Efek-efek Marketable securities
Obligasi Bonds
Rupiah Rupiah
Diukur pada nilai wajar Fair value through PT Pupuk Indonesia (Persero) Fitch Ratings AAA(idn) AAA(idn) 386.277 380.819 PT Pupuk Indonesia (Persero)
melalui laba rugi profit or loss PT Hutama Karya (Persero) Pefindo idAA- idAAA(gg) 324.951 328.452 PT Hutama Karya (Persero)
Efek-efek Marketable securities PT Pegadaian Pefindo idAAA idAAA 128.692 202.089 PT Pegadaian
Obligasi Bonds PT Perusahaan Listrik PT Perusahaan Listrik
Surat Perbendaharaan Surat Perbendaharaan Negara (Persero) Pefindo idAAA idAAA 103.352 706.321 Negara (Persero
Negara**) - - - 4.068.630 2.435.352 Negara**) PT XL Axiata Tbk Fitch Ratings AAA(idn) AAA(idn) 101.800 124.002 PT XL Axiata Tbk
PT Bank Panin Tbk Pefindo idAA - 30.773 - PT Bank Panin Tbk PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk Pefindo idAAA idAAA 98.744 98.683 Indonesia (Persero) Tbk
Efek beragun aset Asset-backed security PT Indosat Tbk Pefindo idAAA idAAA 80.981 82.273 PT Indosat Tbk
PT Sarana Multigriya Finansial PT Sarana Multigriya PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Pefindo idAAA idAAA 47.406 55.917 Finansial (Persero) (Persero) Tbk Fitch Ratings AA+(idn) AA+(idn) 75.588 75.950 (Persero) Tbk
PT Chandra Asri Pacific Tbk Pefindo idAA- idAA- 72.363 72.109 PT Chandra Asri Pacific Tbk
4.146.809 2.491.269 PT Pegadaian (Persero) Pefindo AA- - 70.027 - PT Pegadaian
PT Telkom Indonesia PT Telkom Indonesia
Investasi pada unit-link ***) Investment in unit-link contracts***) (Persero) Tbk Pefindo idAAA idAAA 59.402 61.061 (Persero) Tbk
Obligasi Bonds
PT Bank Negara Indonesia PT Bank Negara Indonesia
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) - - - 120.217 73.807 (Persero) (Persero) Tbk Pefindo idAAA idAAA 54.984 54.620 (Persero) Tbk
PT Federal International Finance - - - 92.700 87.518 PT Federal International Finance PT Profesional PT Profesional
PT XL Axiata Tbk - - - 76.179 60.564 PT XL Axiata Tbk Telekomunikasi Indonesia Fitch Ratings AA-(idn) AAA(idn) 48.987 221.641 Telekomunikasi Indonesia
PT Mayora Indah Tbk - - - 69.811 24.432 PT Mayora Indah Tbk PT Kereta Api Indonesia PT Kereta Api Indonesia
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia (Persero) Pefindo idAAA idAAA 41.140 60.534 (Persero)
(Persero) Tbk - - - 66.445 41.462 (Persero) Tbk PT Indah Kiat Pulp & Paper Tbk Pefindo AA - 40.831 - PT Indah Kiat Pulp & Paper Tbk
*) Informasi peringkat obligasi diperoleh dari Bloomberg yang mencakup *) Information on rating of bonds were obtained from Bloomberg, which is
peringkat yang diberikan oleh lembaga pemeringkat seperti Pemeringkat based on ratings issued by the rating agencies, such as Pemeringkat Efek
*) Informasi peringkat obligasi diperoleh dari Bloomberg yang mencakup *) Information on rating of bonds were obtained from Bloomberg, which is
Efek Indonesia (Pefindo), Standard and Poor’s, Moody’s dan Fitch Indonesia (Pefindo), Standard and Poor’s, Moody’s and Fitch Ratings. peringkat yang diberikan oleh lembaga pemeringkat seperti Pemeringkat based on ratings issued by the rating agencies, such as Pemeringkat Efek
Ratings. Efek Indonesia (Pefindo), Standard and Poor’s, Moody’s dan Fitch Indonesia (Pefindo), Standard and Poor’s, Moody’s and Fitch Ratings.
**) Tidak memiliki peringkat. **) No rating. Ratings.
***) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang ***) Investments in unit-link contracts are investments owned by policyholder
**) Tidak memiliki peringkat. **) No rating.
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai of unit link contracts of Subsidiary which are presented at fair value that is
***) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang ***) Investments in unit-link contracts are investments owned by policyholder
wajar yang tidak diperingkat. not rated. polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai of unit link contracts of Subsidiary which are presented at fair value that is
wajar yang tidak diperingkat. not rated.
PT BANK MANDIRI (PERSERO) TBK 1434 155 1435
156 ANNUAL REPORT 2024
Page 440
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
e. Rincian obligasi berdasarkan peringkat (lanjutan): e. Details of bonds by rating (continued):
Nilai wajar/biaya perolehan/
e. Rincian obligasi berdasarkan peringkat (lanjutan): e. Details of bonds by rating (continued): biaya perolehan diamortisasi/
Fair value/at cost/
Peringkat*)/Rating*) at amortised cost
Nilai wajar/biaya perolehan/
biaya perolehan diamortisasi/ Lembaga
Fair value/at cost/ pemeringkat/
Peringkat*)/Rating*) at amortised cost Rating
agencies 2024 2023 2024 2023
Lembaga
Rupiah (lanjutan) Rupiah (continued)
pemeringkat/ Diukur pada biaya
Rating perolehan***) At cost***)
agencies 2024 2023 2024 2023 Efek-efek Marketable securities
Obligasi syariah perusahaan Sharia corporate bonds
PT Indosat Tbk Pefindo idAAA idAAA 213.800 213.800 PT Indosat Tbk
Rupiah (lanjutan) Rupiah (continued) PT XL Axiata Tbk Fitch Ratings AAA(idn) AAA(idn) 195.000 195.000 PT XL Axiata Tbk
Diukur pada nilai wajar Fair value through PT Medco Power Indonesia Pefindo idA idA 150.000 150.000 PT Medco Power Indonesia
melalui penghasilan other comprehensive PT CIMB Niaga Auto Finance Fitch Ratings AA+(idn) AA(idn) 45.000 45.000 PT CIMB Niaga Auto Finance
PT BPD Kalimantan Selatan Fitch Ratings A(idn) A(idn) 35.000 35.000 PT BPD Kalimantan Selatan
komprehensif lain (lanjutan) income (continued) PT Global Mediacom Tbk Pefindo - idA+ - 50.000 PT Global Mediacom Tbk
Efek-efek (lanjutan) Marketable securities (continued) PT Wijaya Karya PT Wijaya Karya
Obligasi (lanjutan) Bonds (continued) (Persero) Tbk Pefindo - idCCC - 99.000 (Persero) Tbk
PT Tower Bersama PT Tower Bersama
Infrastructure Tbk Fitch Ratings AA+(idn) AA+(idn) 39.803 64.354 Infrastructure Tbk 638.800 787.800
PT Mayora Indah Tbk Pefindo idAA idAA 38.511 38.114 PT Mayora Indah Tbk Total 10.263.737 9.977.823 Total
PT Dian Swastika Sentosa Tbk Pefindo AA - 9.933 - PT Dian Swastika Sentosa Tbk
PT Wijaya Karya PT Wijaya Karya
(Persero) Tbk Pefindo idBBB idCCC 8.674 39.496 (Persero) Tbk Mata uang asing Foreign currencies
PT Hartadinata Abadi Tbk Pefindo AA - 4.108 - PT Hartadinata Abadi Tbk Diukur pada nilai wajar Fair value through
melalui laba rugi profit or loss
PT Sarana Multi Infrastruktur (Persero) Pefindo - idAAA - 101.111 PT Sarana Multi Infrastruktur (Persero) Efek-efek Marketable securities
PT Bukit Makmur Mandiri Utama Pefindo - idA+ - 230.073 PT Bukit Makmur Mandiri Utama Obligasi Bonds
PT Adira Dinamika Multi Finance Tbk Pefindo - idAAA - 50.332 PT Adira Dinamika Multi Finance Tbk PT Millenio Amerta Data**) - - 30.313 26.454 PT Millenio Amerta Data**)
PT Maybank Indonesia Finance Fitch Ratings - AAA(idn) - 35.222 PT Maybank Indonesia Finance PT Sinbad Karya PT Sinbad Karya
Perdagangan**) - - - 113.418 Perdagangan**)
PT Indonesia Infrastructure Finance Pefindo - idAAA - 16.008 PT Indonesia Infrastructure Finance
Obligasi syariah perusahaan Sharia corporate bonds 30.313 139.872
PT Samudera Indonesia Tbk Pefindo - idA+ - 100.908 PT Samudera Indonesia Tbk
PT CIMB Niaga Auto Finance Fitch Ratings - AA(idn) - 19.981 PT CIMB Niaga Auto Finance Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
1.789.148 3.164.153 komprehensif lain income
Efek-efek Marketable securities
Obligasi Bonds
Diukur pada biaya perolehan PT Pertamina (Persero) Moody‘s Baa2 Baa2 637.001 590.108 PT Pertamina (Persero)
diamortisasi At amortised cost PT Indonesia Asahan PT Indonesia Asahan
Efek-efek Marketable securities Aluminium Fitch Ratings BBB- BBB- 535.760 423.949 Aluminium
Obligasi Bonds PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk Moody‘s Ba3 Ba3 160.443 150.121 (Persero) Tbk
PT Pelabuhan Indonesia IV Pefindo idAAA idAAA 695.000 695.000 PT Pelabuhan Indonesia IV PT Indika Energy Tbk Moody‘s Ba3 Ba3 83.195 23.255 PT Indika Energy Tbk
PT Hutama Karya PT Hutama Karya PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) Pefindo idAA- idAAA(gg) 580.013 580.018 (Persero) (Persero) Moody’s Baa2 - 57.843 - (Persero)
PT Chandra Asri PT Chandra Asri PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk Moody‘s Ba2 Ba3 46.502 47.886 (Persero) Tbk
Pacific Tbk Pefindo idAA- idAA- 482.000 482.000 Pacific Tbk PT Medco Energi PT Medco Energi
PT Perusahaan Listrik PT Perusahaan Listrik Internasional Tbk Moody‘s B1 - 41.630 - Internasional Tbk
Negara (Persero) Pefindo idAAA idAAA 200.000 260.000 Negara (Persero) PT Sarana Multi PT Sarana Multi
PT Perusahaan Pengelola PT Perusahaan Pengelola Infrastruktur (Persero) Moody‘s Baa2 Baa2 30.531 28.071 Infrastruktur (Persero)
PT Delta Dunia Makmur Tbk Moody‘s Ba3 Ba3 24.270 22.063 PT Delta Dunia Makmur Tbk
Aset Pefindo idAA- idAA 150.000 230.000 Aset PT Japfa Comfeed PT Japfa Comfeed
PT Bank Tabungan Negara PT Bank Tabungan Negara Indonesia Tbk Fitch Ratings - BB- - 33.798 Indonesia Tbk
(Persero) Tbk Fitch Ratings AA+(idn) AA+(idn) 49.000 49.000 (Persero) Tbk PT ABM Investama Tbk Fitch Ratings - B+ - 36.182 PT ABM Investama Tbk
PT Kereta Api Indonesia PT Kereta Api Indonesia LMIRT Capital Pte. Ltd Fitch Ratings - B- - 10.347 LMIRT Capital Pte. Ltd
Korea Development Bank Moody‘s - Aa2 - 14.863 Korea Development Bank
(Persero) Pefindo idAAA - 20.000 - (Persero) PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
PT Pegadaian Pefindo - idAAA - 150.000 PT Pegadaian (Persero) Tbk Moody‘s - Baa2 - 242.663 (Persero) Tbk
PT Semen Indonesia PT Semen Indonesia PT Indonesia Asahan PT Indonesia Asahan
(Persero) Tbk Pefindo - idAA+ - 75.000 (Persero) Tbk Aluminium S&P - BBB - 83.366 Aluminium
PT Saka Energi Indonesia Moody‘s - B2 - 76.004 PT Saka Energi Indonesia
PT Pembangunan Perumahan PT Pembangunan Perumahan PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk Pefindo - idA - 63.000 (Persero) Tbk (Persero) Tbk Fitch Ratings - BBB - 61.286 (Persero) Tbk
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial Beragam/ Beragam/
(Persero) Pefindo - idAAA - 50.000 (Persero) Lain-lain various - various 31.914 29.098 Others
PT Federal International Finance Pefindo - idAAA - 33.000 PT Federal International Finance 1.649.089 1.873.060
PT Indah Kiat Pulp & PT Indah Kiat Pulp &
Paper Tbk Pefindo - idA+ - 30.000 Paper Tbk
PT BFI Finance Indonesia Fitch Ratings - AA-(idn) - 30.000 PT BFI Finance Indonesia Diukur pada biaya perolehan
diamortisasi At amortised cost
PT Astra Sedaya Finance Pefindo - idAAA - 25.000 PT Astra Sedaya Finance Efek-efek Marketable securities
PT Bank Negara Indonesia PT Bank Negara Indonesia Obligasi Bonds
(Persero) Tbk Pefindo - idAAA - 13.000 (Persero) Tbk PT Indonesia Asahan PT Indonesia Asahan
Beragam/ Beragam/ Aluminium Fitch Ratings BBB- BBB- 234.251 155.156 Aluminium
PT Indonesia Asahan PT Indonesia Asahan
Lain-lain various - various - 8.000 Others Aluminium Moody’s Baa3 Baa3 160.950 226.328 Aluminium
Efek beragun aset Asset-backed security PT Pelabuhan Indonesia IV Moody‘s Baa3 Baa3 160.950 154.718 PT Pelabuhan Indonesia IV
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial PT Perusahaan Listrik PT Perusahaan Listrik
(Persero) Pefindo idAAA(sf) idAAA(sf) 42.153 68.874 (Persero) Negara (Persero) Moody‘s Baa2 Baa2 112.907 77.308 Negara (Persero)
PT Indonesia Infrastructure PT Indonesia Infrastructure
2.218.166 2.841.892 Finance Moody‘s Baa3 Baa3 96.570 84.706 Finance
*) Informasi peringkat obligasi diperoleh dari Bloomberg yang mencakup *) Information on rating of bonds were obtained from Bloomberg, which is
peringkat yang diberikan oleh lembaga pemeringkat seperti Pemeringkat based on ratings issued by the rating agencies, such as Pemeringkat Efek
*) Informasi peringkat obligasi diperoleh dari Bloomberg yang mencakup *) Information on rating of bonds were obtained from Bloomberg, which is Efek Indonesia (Pefindo), Standard and Poor’s, Moody’s dan Fitch Indonesia (Pefindo), Standard and Poor’s, Moody’s and Fitch Ratings.
peringkat yang diberikan oleh lembaga pemeringkat seperti Pemeringkat based on ratings issued by the rating agencies, such as Pemeringkat Efek Ratings.
Efek Indonesia (Pefindo), Standard and Poor’s, Moody’s dan Fitch Indonesia (Pefindo), Standard and Poor’s, Moody’s and Fitch Ratings. **) Tidak memiliki peringkat. **) No rating.
Ratings. ***) Efek-efek yang dimiliki oleh Entitas Anak ***) Marketable securities owned by Subsidiary
PT BANK MANDIRI (PERSERO) TBK 1436 157 1437
158 ANNUAL REPORT 2024
Page 441
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
e. Rincian obligasi berdasarkan peringkat (lanjutan): e. Details of bonds by rating (continued):
g. Mutasi cadangan kerugian penurunan nilai efek- g. Movements of allowance for impairment losses on
Nilai wajar/biaya perolehan/
biaya perolehan diamortisasi/
efek (lanjutan): marketable securities (continued):
Fair value/at cost/
Peringkat*)/Rating*) at amortised cost Mutasi cadangan kerugian penurunan nilai efek- Movements of allowance for impairment losses on
Lembaga efek yang diukur pada biaya perolehan marketable securities measured at amortised cost
pemeringkat/ diamortisasi dan biaya perolehan (lanjutan): and at cost (continued):
Rating
agencies 2024 2023 2024 2023
2024
Mata uang asing (lanjutan) Foreign currencies (continued) Syariah*)/
Diukur pada biaya perolehan Stage 1 Stage 2 Stage 3 Sharia*) Total
diamortisasi (lanjutan) At amortised cost (continued)
Efek-efek (lanjutan) Marketable securities (continued)
Obligasi (lanjutan) Bonds (continued) Saldo awal tahun 17.822 (4) 8 132.449 150.275 Beginning balance
Medco Oak Tree Pte Ltd Moody‘s B1 B1 81.586 77.413 Medco Oak Tree Pte Ltd
Medco Maple Tree Pte Ltd Moody‘s B1 - 64.380 - Medco Maple Tree Pte Ltd Pengukuran kembali bersih Net remeasurement of
PT Bank Negara Indonesia PT Bank Negara Indonesia penyisihan kerugian 5.380 - (8) 9.659 15.031 losses allowance
(Persero) Tbk Moody‘s Ba2 Ba2 35.087 33.984 (Persero) Tbk Aset keuangan baru yang New financial assets
PT Pertamina (Persero) Moody‘s Baa2 Baa2 31.300 29.204 PT Pertamina (Persero)
diterbitkan atau originated or
PT Perusahaan Listrik PT Perusahaan Listrik
Negara (Persero) Moody‘s - Baa3 - 29.888 Negara (Persero) dibeli 1.824 - - - 1.824 purchased
PT Perusahaan Gas PT Perusahaan Gas Aset keuangan yang Financial asset
Negara Tbk Moody‘s - Ba2 - 77.669 Negara Tbk dihentikan pengakuannya (2.041) - - (106.877) (108.918) derecognised
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk Moody‘s - Baa2 - 15.414 (Persero) Tbk Total pembentukan/ Total allowance/
(pembalikan) tahun (reversal) during
977.981 961.788
berjalan 5.163 - (8) (97.218) (92.063) the year
Total 2.657.383 2.974.720 Total Lain-lain**) (6.715) - - - (6.715) Others**)
Saldo akhir tahun 16.270 (4) - 35.231 51.497 Ending balance
*) Informasi peringkat obligasi diperoleh dari Bloomberg yang mencakup *) Information on rating of bonds were obtained from Bloomberg, which is
peringkat yang diberikan oleh lembaga pemeringkat seperti Pemeringkat based on ratings issued by the rating agencies, such as Pemeringkat Efek
Efek Indonesia (Pefindo), Standard and Poor’s, Moody’s dan Fitch Indonesia (Pefindo), Standard and Poor’s, Moody’s and Fitch Ratings. *) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
Ratings. **) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation.
f. Tingkat suku bunga rata-rata (yield) per tahun: f. Average interest rate (yield) per annum: 2023
Syariah*)/
2024 2023 Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 22.249 1.465 - 17.477 41.191 Beginning balance
Rupiah 5,99% 6,33% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (1.915) (1.469) 8 114.972 111.596 losses allowance
dalam Rupiah) 4,01% 3,84% Rupiah) Aset keuangan baru yang New financial assets
diterbitkan atau originated or
g. Mutasi cadangan kerugian penurunan nilai efek- g. Movements of allowance for impairment losses on dibeli 1.732 - - - 1.732 purchased
efek: marketable securities: Aset keuangan yang Financial asset
dihentikan pengakuannya (1.781) - - - (1.781) derecognised
Mutasi cadangan kerugian penurunan nilai efek- Movements of allowance for impairment losses on Total pembentukan/ Total allowance/
efek yang diukur pada biaya perolehan marketable securities measured at amortised cost (pembalikan) (reversal)
diamortisasi dan biaya perolehan: and at cost: tahun berjalan (1.964) (1.469) 8 114.972 111.547 during the year
Lain-lain**) (2.463) - - - (2.463) Others**)
2024 2023
Saldo akhir tahun 17.822 (4) 8 132.449 150.275 Ending balance
Saldo awal tahun 150.275 41.191 Beginning balance *) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
Pembalikan/(pembentukan) Reversal/(allowance) **) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation.
selama tahun berjalan during the year
(Catatan 46) (92.063 ) 111.547 (Note 46) Mutasi cadangan kerugian penurunan nilai efek- Movements of allowance for impairment losses on
Lain-lain*) (6.715 ) (2.463 ) Others*) efek yang diukur pada biaya perolehan marketable securities measured at amortised cost
diamortisasi dan biaya perolehan: and at cost:
Saldo akhir tahun 51.497 150.275 Ending balance
2024 2023
*) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currency translation. Saldo awal tahun 30.311 9.230 Beginning balance
(Pembentukan)/pembalikan selama (Allowance)/reversal during
tahun berjalan (Catatan 46) (20.678 ) 21.081 the year (Note 46)
Saldo akhir tahun 9.633 30.311 Ending balance
PT BANK MANDIRI (PERSERO) TBK 1438 159 1439
160 ANNUAL REPORT 2024
Page 442
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued) 7. EFEK-EFEK (lanjutan) 7. MARKETABLE SECURITIES (continued)
g. Mutasi cadangan kerugian penurunan nilai efek- g. Movements of allowance for impairment losses on h. Informasi mengenai pengelompokan berdasarkan h. Information in respect of classification of
efek (lanjutan): marketable securities (continued): kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” from sharia
“mengalami penurunan nilai” untuk aset Subsidiary are disclosed in Note 62A.
keuangan dari Entitas Anak syariah diungkapkan
Mutasi cadangan kerugian penurunan nilai efek- Movements of allowance for impairment losses on pada Catatan 62A.
efek yang diukur pada nilai wajar melalui marketable securities measured at fair value
penghasilan komprehensif lain (lanjutan): through other comprehensive income (continued): i. Investasi dalam unit reksa dana pada Bank i. Investment in mutual fund of the Bank measured at
Mandiri saja yang diklasifikasikan sebagai diukur fair value through other comprehensive income on
2024 pada nilai wajar melalui penghasilan 31 December 2024 and 2023:
komprehensif lain pada tanggal 31 Desember
Syariah*)/ 2024 dan 2023:
Stage 1 Stage 2 Stage 3 Sharia*) Total
2024 2023
Saldo awal tahun 5.461 - 24.850 - 30.311 Beginning balance
Pengukuran kembali bersih Net remeasurement of Reksa Dana Terproteksi Syailendra Protected Mutual Fund Syailendra
penyisihan kerugian (1.977) - (5.918) - (7.895) losses allowance Capital Protected Fund 45 1.447.550 1.443.842 Capital Protected Fund 45
Aset keuangan baru yang New financial assets Reksa Dana Terproteksi Manulife Protected Mutual Fund Manulife
diterbitkan atau originated or Proteksi Dana Utama III 1.321.424 1.314.820 Proteksi Dana Utama III
dibeli 144 - - - 144 purchased Reksa Dana Terproteksi Syailendra Protected Mutual Fund Syailendra
Aset keuangan yang Financial asset Capital Protected Fund 53 1.025.354 1.022.063 Capital Protected Fund 53
dihentikan pengakuannya (916) - (12.011) - (12.927) derecognised
Reksa Dana Terproteksi Syailendra Protected Mutual Fund Syailendra
Total pembalikan Total reversal
Capital Protected Fund 52 1.023.324 1.020.817 Capital Protected Fund 52
tahun berjalan (2.749) - (17.929) - (20.678) during the period Reksa Dana Terproteksi BNI AM Protected Mutual Fund BNI AM
Proteksi Orchid 1.015.730 1.011.260 Proteksi Orchid
Saldo akhir tahun 2.712 - 6.921 - 9.633 Ending balance Reksa Dana Terproteksi BNI AM Protected Mutual Fund BNI AM
Proteksi Sunflower 1.010.117 1.009.474 Proteksi Sunflower
Reksa Dana Trimegah Terproteksi 21 1.007.889 1.004.005 Protected Mutual Fund Trimegah 21
*) Tidak menerapkan PSAK No.109. *) Not implement SFAS No. 109.
Reksa Dana Terproteksi Panin 17 993.523 993.148 Protected Mutual Fund Panin 17
2023
Reksa Dana Terproteksi BNP Paribas Protected Mutual Fund BNP Paribas
Selaras VI 991.762 991.745 Selaras VI
Syariah*)/ Reksa Dana Trimegah Terproteksi 24 912.804 910.894 Protected Mutual Fund Trimegah 24
Stage 1 Stage 2 Stage 3 Sharia*) Total Reksa Dana Terproteksi BNI AM Protected Mutual Fund BNI AM
Proteksi Rasamala 766.342 762.945 Proteksi Rasamala
Saldo awal tahun 9.230 - - - 9.230 Beginning balance
Reksa Dana Terproteksi Manulife Protected Mutual Fund Manulife
Proteksi Dana Utama II 763.380 761.243 Proteksi Dana Utama II
Pengalihan ke/(dari) : Transfer to/(from): Reksa Dana Trimegah Terproteksi 26 762.014 761.277 Protected Mutual Fund Trimegah 26
- Kerugian kredit ekspektasian Lifetime expected - Reksa Dana Terproteksi BNI AM Protected Mutual Fund BNI AM
sepanjang umurnya - credit losses Proteksi Magnifera 761.369 758.572 Proteksi Magnifera
mengalami penurunan nilai - impaired
Reksa Dana Danareksa Proteksi 81 760.305 758.318 Protected Mutual Fund Danareksa 81
(stage 3) (480) - 480 - - (stage 3)
Reksa Dana Terproteksi Syailendra Protected Mutual Fund Syailendra
Total saldo awal setelah Total beginning balance Capital Protected Fund 46 756.334 755.171 Capital Protected Fund 46
pengalihan 8.750 - 480 - 9.230 after transfer Reksa Dana Danareksa Protected Mutual Fund
Pengukuran kembali bersih Net remeasurement of
Proteksi 79 710.675 710.878 Danareksa Proteksi 79
penyisihan kerugian (2.525) - 24.311 - 21.786 losses allowance Reksa Dana Terproteksi Panin 26 606.806 603.447 Protected Mutual Fund Panin 26
Pengalihan ke/(dari) : Transfer to/(from): Reksa Dana Terproteksi BNP Protected Mutual Fund BNP
- Kerugian kredit ekspektasian Lifetime expected - Paribas Selaras V 501.066 501.059 Paribas Selaras V
sepanjang umurnya - credit losses Reksa Dana Terproteksi Bahana Protected Mutual Fund Bahana
mengalami penurunan nilai - impaired Centrum Protected Fund 221 499.384 497.771 Centrum Protected Fund 221
(stage 3) (59) - 59 - - (stage 3) Reksa Dana Terproteksi Bahana Protected Mutual Fund Bahana
Total saldo pengukuran Total net Centrum Protected Fund 222 496.520 494.800 Centrum Protected Fund 222
kembali bersih remeasurement of Reksa Dana Terproteksi BMI Protected Mutual Fund BMI
penyisihan kerugian (2.584) - 24.370 - 21.786 losses allowance Indo Proteksi Sinergi 1 - 501.931 Indo Proteksi Sinergi 1
Aset keuangan yang Financial asset
18.133.672 18.589.480
dihentikan pengakuannya (705) - - - (705) derecognised
Total pembentukan/ Total allowance/
(pembalikan) (reversal) j. Pada tanggal 31 Desember 2024, saldo efek-efek j. As of 31 December 2024, securities with total
tahun berjalan (3.289) - 24.370 - 21.081 during the year yang dijual dengan janji untuk dibeli kembali amount of USD38,809,348 (full amount) and
masing-masing sebesar USD38.809.348 (nilai Rp2,936,512, respectively were sold under
Saldo akhir tahun 5.461 - 24.850 - 30.311 Ending balance
penuh) dan Rp2.936.512 (2023: USD62.220.523 repurchase agreements (2023: USD62,220,523
(nilai penuh) dan RpNihil). (full amount) and RpNil).
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation. k. Berdasarkan kolektibilitas sesuai POJK: k. By collectability based on FSA regulation:
Manajemen berpendapat bahwa jumlah Management believes that the allowance for Kolektibilitas efek-efek sesuai POJK diungkapkan Collectability of marketable securities in
cadangan kerugian penurunan nilai efek-efek impairment losses on marketable securities is pada Catatan 65. accordance with FSA regulation are disclosed in
telah memadai. adequate. Note 65.
PT BANK MANDIRI (PERSERO) TBK 1440 161 144162 ANNUAL REPORT 2024
Page 443
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
8. OBLIGASI PEMERINTAH 8. GOVERNMENT BONDS 8. OBLIGASI PEMERINTAH (lanjutan) 8. GOVERNMENT BONDS (continued)
Akun ini terdiri dari obligasi yang dikeluarkan oleh This account consists of bonds issued by Government
Pemerintah Republik Indonesia yang diperoleh Grup of the Republic of Indonesia which are obtained by the a. Berdasarkan jatuh tempo (lanjutan) a. By maturity (continued)
dari pasar primer dan sekunder pada tanggal Group from primary and secondary markets as of
31 Desember 2024 dan 2023 dengan rincian sebagai 31 December 2024 and 2023, with details as follows:
berikut: Obligasi Pemerintah berdasarkan sisa umur jatuh The government bonds, by remaining period of
temponya adalah sebagai berikut (lanjutan): maturity, are as follows (continued):
2024 2023
2024 2023
Pihak berelasi (Catatan 56) Related parties (Note 56)
Obligasi Pemerintah Government bonds Rupiah (lanjutan) Rupiah (continued)
Diukur pada biaya perolehan
diamortisasi ***) 153.035.870 163.194.756 At amortised cost***) Diukur pada nilai wajar melalui Fair value through
Diukur pada nilai wajar melalui Fair value through penghasilan other comprehensive
penghasilan other comprehensive
komprehensif lain ***) income ***)
komprehensif lain ***) 82.065.670 90.640.924 income***)
Diukur pada biaya perolehan *) 22.560.953 34.541.812 At cost *) Obligasi Pemerintah Government bonds
Diukur pada nilai wajar Fair value through Kurang dari 1 tahun 2.310.720 8.640.353 Less than 1 year
melalui laba rugi ***) 17.761.405 12.078.509 profit or loss***)
1 - 5 tahun 21.492.825 10.414.314 1 - 5 years
Investasi pada unit-link **) Investments in unit-link contracts **) 5 - 10 tahun 27.154.325 37.604.603 5 - 10 years
Diukur pada nilai wajar Fair value through Lebih dari 10 tahun 6.592.420 6.642.427 Over 10 years
melalui laba rugi 11.848.761 8.726.970 profit or loss
287.272.659 309.182.971 57.550.290 63.301.697
*) Obligasi Pemerintah yang dimiliki oleh Entitas Anak yang diklasifikasikan *) Government bonds owned by Subsidiary are classified based on SFAS
sesuai dengan PSAK No. 410 “Akuntansi Sukuk”. No. 410 “Accounting for Sukuk”.
**) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang polis
pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai wajar.
**) Investments in unit-link contracts are investments owned by
policyholders of unit-link contracts of Subsidiary which are presented at
Diukur pada biaya perolehan
***) Termasuk project-based sukuk dan sukuk ritel.
fair value.
***) Including project-based sukuk and retail sukuk.
diamortisasi ***) At amortised cost ***)
Obligasi Pemerintah Government bonds
a. Berdasarkan jatuh tempo a. By maturity Kurang dari 1 tahun 14.738.503 9.217.068 Less than 1 year
Obligasi Pemerintah berdasarkan sisa umur jatuh The government bonds, by remaining period of 1 - 5 tahun 40.495.071 46.208.011 1 - 5 years
temponya adalah sebagai berikut: maturity, are as follows: 5 - 10 tahun 41.548.601 39.682.824 5 - 10 years
Lebih dari 10 tahun 30.833.575 43.266.753 Over 10 years
2024 2023
Rupiah Rupiah 127.615.750 138.374.656
Diukur pada nilai wajar Fair value through
melalui laba rugi ***) profit or loss ***)
Obligasi Pemerintah Government bonds
Kurang dari 1 tahun 1.417.906 2.296.373 Less than 1 year Diukur pada biaya perolehan*) At cost*)
1 - 5 tahun 8.113.160 3.865.009 1 - 5 years
5 - 10 tahun 4.181.607 3.452.661 5 - 10 years Obligasi Pemerintah Government bonds
Lebih dari 10 tahun 3.610.894 2.326.789 Over 10 years Kurang dari 1 tahun 7.938.536 11.930.564 Less than 1 year
1 - 5 tahun 13.005.252 19.977.300 1 - 5 years
17.323.567 11.940.832
5 - 10 tahun 216.072 1.217.887 5 - 10 years
Lebih dari 10 tahun 967.513 966.921 Over 10 years
Investasi pada unit-link **) Investments in unit-link**)
Kurang dari 1 tahun 110.370 171.717 Less than 1 year
1 - 5 tahun 2.969.797 1.507.762 1 - 5 years 22.127.373 34.092.672
5 - 10 tahun 3.756.883 4.389.123 5 - 10 years
Lebih dari 10 tahun 4.216.285 2.616.743 Over 10 years Total 235.670.315 256.395.202 Total
11.053.335 8.685.345
*) Obligasi Pemerintah yang dimiliki oleh Entitas Anak yang *) Government bonds owned by Subsidiary are classified based on SFAS
28.376.902 20.626.177 diklasifikasikan sesuai dengan PSAK No. 410 “Akuntansi Sukuk”. No. 410 “Accounting for Sukuk”.
**) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang **) Investments in unit-link contracts are investments owned by
*) Obligasi Pemerintah yang dimiliki oleh Entitas Anak yang *) Government bonds owned by Subsidiary are classified based on SFAS polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai policyholders of Subsidiary’s unit-link contracts which are presented at
diklasifikasikan sesuai dengan PSAK No. 410 “Akuntansi Sukuk”. No. 410 “Accounting for Sukuk”.
wajar. fair value.
**) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang **) Investments in unit-link contracts are investments owned by
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai policyholders of Subsidiary’s unit-link contracts which are presented at ***) Termasuk project based sukuk dan sukuk ritel. ***) Including project-based sukuk and retail sukuk.
wajar. fair value.
***) Termasuk project-based sukuk dan sukuk ritel. ***) Including project-based sukuk and retail sukuk.
PT BANK MANDIRI (PERSERO) TBK 1442 163 1443
164 ANNUAL REPORT 2024
Page 444
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
8. OBLIGASI PEMERINTAH (lanjutan) 8. GOVERNMENT BONDS (continued) 8. OBLIGASI PEMERINTAH (lanjutan) 8. GOVERNMENT BONDS (continued)
a. Berdasarkan jatuh tempo (lanjutan) a. By maturity (continued) b. Berdasarkan jenis b. By type
Obligasi Pemerintah berdasarkan sisa umur jatuh The government bonds, by remaining period of 2024
temponya adalah sebagai berikut (lanjutan): maturity, are as follows (continued): Nominal/
biaya Tingkat
2024 2023 perolehan/ suku
biaya bunga
perolehan per Frekuensi
diamortisasi/ tahun/ pembayaran
Mata uang asing Foreign currencies Nominal/ Interest Tanggal bunga/
cost rates jatuh tempo/ Frequency of
Diukur pada nilai wajar melalui Fair value through amortised per Nilai wajar/ Maturity interest
laba rugi profit or loss cost annum Fair value dates payment
Obligasi Pemerintah Government bonds Rupiah Rupiah
Kurang dari 1 tahun 298.570 7.901 Less than 1 year Diukur pada nilai wajar Fair value through
melalui laba rugi **) profit or loss **)
1 - 5 tahun 35.980 123.814 1 - 5 years Obligasi Pemerintah Government bonds
5 - 10 tahun 102.014 1.607 5 - 10 years Obligasi suku bunga tetap 17.166.342
4,88% -
12,00% 17.205.878
15/01/2025 -
15/07/2064
1 dan 6 bulan/
1 and 6 months Fixed rate bonds
Lebih dari 10 tahun 1.274 4.355 Over 10 years Obligasi suku bunga mengambang 116.437 6,04% 117.689 25/04/2025 3 bulan/3 months Floating rate bonds
17.282.779 17.323.567
437.838 137.677 Investasi pada unit-link*) Investments in unit-link contracts*)
4,88% - 16/01/2025 - 1 dan 6 bulan/
Obligasi suku bunga tetap 11.053.335 11,00% 11.053.335 15/07/2064 1 and 6 months Fixed rate bonds
Investasi pada unit-link *) Investments in unit-link*)
1 - 5 tahun 231.911 11.432 1 - 5 years Diukur pada nilai wajar
melalui penghasilan
Fair value through
other comprehensive
5 - 10 tahun 144.374 9.767 5 - 10 years komprehensif lain **) income**)
Obligasi Pemerintah Government bonds
Lebih dari 10 tahun 419.141 20.426 Over 10 years 4,88% - 15/06/2025 - 1 dan 6 bulan/
Obligasi suku bunga tetap 56.952.345 11,00% 57.550.290 15/07/2054 1 and 6 months Fixed rate bonds
795.426 41.625 Mata uang asing Foreign currencies
Diukur pada nilai wajar Fair value through
melalui laba rugi profit or loss
1.233.264 179.302 Obligasi Pemerintah
1,50% - 15/01/2025 -
Government bonds
Obligasi suku bunga tetap 436.203 5,40% 437.838 12/03/2071 6 bulan/6 months Fixed rate bonds
Diukur pada nilai wajar melalui Fair value through Investasi pada unit-link*) Investments in unit-link contracts*)
penghasilan other comprehensive 1,50% - 08/01/2026 - 1 dan 6 bulan/
Obligasi suku bunga tetap 795.426 8,50% 795.426 12/03/2071 1 and 6 months Fixed rate bonds
komprehensif lain income
Obligasi Pemerintah Government bonds Diukur pada nilai wajar Fair value through
Kurang dari 1 tahun 3.220.709 3.771.298 Less than 1 year melalui penghasilan other comprehensive
komprehensif lain income
1 - 5 tahun 10.652.125 10.009.244 1 - 5 years Obligasi Pemerintah Government bonds
5 - 10 tahun 9.280.581 11.858.513 5 - 10 years Obligasi suku bunga tetap 26.352.330
1,00% -
8,50% 24.515.380
15/01/2025 -
20/09/2052 6 bulan/6 months Fixed rate bonds
Lebih dari 10 tahun 1.361.965 1.700.172 Over 10 years
*) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang *) Investments in unit-link contracts are investments owned by
24.515.380 27.339.227 polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai
wajar.
policyholders of unit-link contracts of Subsidiary which are presented at
fair value.
**) Termasuk project based sukuk dan sukuk ritel. **) Including project-based sukuk and retail sukuk.
2024
Diukur pada biaya perolehan
diamortisasi At amortised cost Nominal/
biaya
Obligasi Pemerintah Government bonds perolehan/
Kurang dari 1 tahun 621.045 271.475 Less than 1 year biaya
perolehan Frekuensi
1 - 5 tahun 10.782.117 5.363.620 1 - 5 years diamortisasi/ Tingkat pembayaran
Nominal/ suku bunga Tanggal bunga/
5 - 10 tahun 13.750.965 18.944.752 5 - 10 years cost/ per tahun/ jatuh tempo/ Frequency of
Lebih dari 10 tahun 265.993 240.253 Over 10 years amortised
cost
Interest rates
per annum
Maturity
Dates
interest
payment
Rupiah Rupiah
25.420.120 24.820.100 Diukur pada biaya perolehan
diamortisasi **) At amortised cost**)
Obligasi Pemerintah Government bonds
4,90% - 15/02/2025 - 1 dan 6 bulan/
Obligasi suku bunga tetap 127.615.750 12,00% 15/06/2042
Diukur pada biaya perolehan At cost 1 and 6 months Fixed rate bonds
Obligasi Pemerintah Government bonds
Diukur pada biaya perolehan*) At cost*)
Kurang dari 1 tahun 142.355 157.283 Less than 1 year Obligasi Pemerintah Government bonds
1 - 5 tahun 291.225 291.857 1 - 5 years Obligasi suku bunga tetap 22.127.373
4,88% -
10,25%
10/03/2025 -
15/04/2043
1 dan 6 bulan/
1 and 6 months Fixed rate bonds
433.580 449.140 Mata uang asing Foreign currencies
Diukur pada biaya perolehan
diamortisasi At amortised cost
Obligasi Pemerintah Government bonds
1,50% - 15/01/2025 -
Total (Catatan 62.B.(iv)) 51.602.344 52.787.769 Total (Note 62.B.(iv)) Obligasi suku bunga tetap 25.420.120 8,50% 17/02/2037 6 bulan/6 months Fixed rate bonds
287.272.659 309.182.971 Diukur pada biaya perolehan At cost
Obligasi Pemerintah Government bonds
2,30% - 28/05/2025 -
Obligasi suku bunga tetap 433.580 5,10% 02/07/2029 6 bulan/6 months Fixed rate bonds
*) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang *) Investments in unit-link contracts are investments owned by
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai policyholders of Subsidiary’s unit-link contracts which are presented at *) Obligasi Pemerintah yang dimiliki Entitas Anak yang diklasifikasikan *) Government bonds owned by Subsidiary are classified based on SFAS
wajar. fair value. sesuai dengan PSAK No. 410 “Akuntansi Sukuk”. No. 410 “Accounting for Sukuk”.
**) Termasuk project based sukuk dan sukuk ritel. **) Including project-based sukuk and retail sukuk.
PT BANK MANDIRI (PERSERO) TBK 1444 165 1445
166 ANNUAL REPORT 2024
Page 445
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
8. OBLIGASI PEMERINTAH (lanjutan) 8. GOVERNMENT BONDS (continued)
8. OBLIGASI PEMERINTAH (lanjutan) 8. GOVERNMENT BONDS (continued)
b. Berdasarkan jenis (lanjutan) b. By type (continued)
c. Informasi lain c. Other information
2023
Nominal/ Pada tanggal 31 Desember 2024, Obligasi As of 31 December 2024, Government Bonds with
biaya Tingkat
perolehan/ suku Pemerintah dengan jumlah nominal total nominal amount of USD1,986,816,063
biaya
perolehan
bunga
per Frekuensi
USD1.986.916.063 (nilai penuh) dan (full amount) and Rp54,608,607 (2023:
diamortisasi/ tahun/ pembayaran Rp54.608.607 (2023: USD2.245.768.868 (nilai USD2,245,768,868 (full amount) and RpNil) were
Nominal/ Interest Tanggal bunga/
cost/ rates jatuh tempo/ Frequency of penuh) dan RpNihil) telah dijual dengan janji sold under repurchase agreements.
amortised
cost
per
annum
Nilai wajar/
Fair value
Maturity
dates
interest
payment
untuk dibeli kembali.
Rupiah Rupiah Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, Bank
Diukur pada nilai wajar
melalui laba rugi **)
Fair value through
profit or loss **) kolektibilitas Bank Indonesia untuk Obligasi Indonesia’s collectability for government bonds is
Obligasi Pemerintah Government bonds Pemerintah adalah lancar. current.
4,00% - 15/02/2024 - 1 dan 6 bulan/
Obligasi suku bunga tetap 11.654.576 12,00% 11.823.146 15/08/2051 1 and 6 months Fixed rate bonds
Obligasi suku bunga mengambang 116.437 6,04% 117.686 25/04/2025 3 bulan/months Floating rate bonds
9. TAGIHAN LAINNYA - TRANSAKSI 9. OTHER RECEIVABLES - TRADE TRANSACTIONS
11.771.013 11.940.832
PERDAGANGAN
Investasi pada unit-link*) Investments in unit-link contracts*)
4,00% - 10/03/2024 - 1 dan 6 bulan/
Obligasi suku bunga tetap 8.685.345 10,50% 8.685.345 15/08/2051 1 and 6 months Fixed rate bonds a. Berdasarkan jenis, mata uang, pihak berelasi dan a. By type, currency, related parties and third parties:
pihak ketiga:
Diukur pada nilai wajar Fair value through
melalui penghasilan
komprehensif lain **)
other comprehensive
income**)
2024 2023
Obligasi Pemerintah Government bonds
4,00% - 15/02/2024 - 1 dan 6 bulan/
Obligasi suku bunga tetap 61.566.538 11,00% 63.301.697 15/06/2047 1 and 6 months Fixed rate bonds Rupiah Rupiah
Mata uang asing Foreign currencies Pihak berelasi (Catatan 56) Related parties (Note 56)
Diukur pada nilai wajar Fair value through Usance L/C payable at sight 27.357 218.270 Usance L/C payable at sight
melalui laba rugi profit or loss
Obligasi Pemerintah Government bonds Tagihan Supplier Chain Supplier Chain Financing
3,20% - 15/01/2024 -
Obligasi suku bunga tetap 137.526 5,95% 137.677 23/09/2061 6 bulan/months Fixed rate bonds Financing 1.032.497 1.677.687 receivables
Lain-lain 5.732.699 5.253.511 Others
Investasi pada unit-link*) Investments in unit-link contracts*)
3,55% - 08/01/2026 - 1 dan 6 bulan/
Obligasi suku bunga tetap 41.625 8,50% 41.625 11/01/2048 1 and 6 months Fixed rate bonds 6.792.553 7.149.468
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive Pihak ketiga Third parties
komprehensif lain
Obligasi Pemerintah
income
Government bonds
Usance L/C payable at sight 1.392.760 1.550.710 Usance L/C payable at sight
1,00% - 15/01/2024 - Tagihan Supplier Chain Supplier Chain Financing
Obligasi suku bunga tetap 28.795.401 8,50% 27.339.227 20/09/2052 6 bulan/months Fixed rate bonds
Financing 2.617.762 1.261.694 receivables
*) Investasi pada unit-link adalah investasi yang dimiliki oleh pemegang *) Investments in unit-link contracts are investments owned by Lain-lain 7.385.805 4.004.912 Others
polis pada kontrak unit-link Entitas Anak yang disajikan sebesar nilai policyholders of unit-link contracts of Subsidiary which are presented at
wajar. fair value.
**) Termasuk project based sukuk dan sukuk ritel. **) Including project-based sukuk and retail sukuk. 11.396.327 6.817.316
2023
Total Rupiah 18.188.880 13.966.784 Total Rupiah
Nominal/
biaya
perolehan/ Mata uang asing Foreign currencies
biaya
perolehan Frekuensi Pihak berelasi (Catatan 56) Related parties (Note 56)
diamortisasi/
Nominal/
Tingkat
suku bunga Tanggal
pembayaran
bunga/
Usance L/C payable at sight 253.013 385.238 Usance L/C payable at sight
cost/ per tahun/ jatuh tempo/ Frequency of Tagihan Supplier Chain Supplier Chain Financing
amortised Interest rates Maturity interest
cost per annum dates payment Financing - 44.146 receivables
Lain-lain 9.101 2.661 Others
Rupiah Rupiah
Diukur pada biaya perolehan
Diamortisasi**) At amortised cost**) 262.114 432.045
Obligasi Pemerintah Government bonds
4,00% - 15/02/2024 - 1 dan 6 bulan/
Obligasi suku bunga tetap 138.374.656 12,00% 15/06/2042 1 and 6 months Fixed rate bonds Pihak ketiga Third parties
Usance L/C payable at sight 4.157.038 4.682.301 Usance L/C payable at sight
Diukur pada biaya perolehan*) At cost*) Lain-lain 7.366.085 6.963.423 Others
Obligasi Pemerintah Government bonds
4,00% - 10/03/2024 - 1 dan 6 bulan/
Obligasi suku bunga tetap 34.092.672 10,25% 15/04/2043 1 and 6 months Fixed rate bonds
11.523.123 11.645.724
Mata uang asing Foreign currencies
Diukur pada biaya perolehan Total mata uang asing Total foreign currencies
diamortisasi At amortised cost
Obligasi Pemerintah Government bonds (Catatan 62.B.(iv)) 11.785.237 12.077.769 (Note 62.B.(iv))
1,50% - 15/01/2024 -
Obligasi suku bunga tetap 24.820.100 8,50% 17/02/2037 6 bulan/months Fixed rate bonds
29.974.117 26.044.553
Diukur pada biaya perolehan At cost Dikurangi: cadangan kerugian Less: allowance for
Obligasi Pemerintah
2,30% - 10/09/2024 -
Government bonds penurunan nilai (1.422.889) (1.494.653) impairment losses
Obligasi suku bunga tetap 449.140 4,40% 06/06/2027 6 bulan/months Fixed rate bonds
Neto 28.551.228 24.549.900 Net
*) Obligasi Pemerintah yang dimiliki Entitas Anak yang diklasifikasikan *) Government bonds owned by Subsidiary are classified based on SFAS
sesuai dengan PSAK No. 410 “Akuntansi Sukuk”. No. 410 “Accounting for Sukuk”.
**) Termasuk project based sukuk dan sukuk ritel. **) Including project-based sukuk and retail sukuk.
PT BANK MANDIRI (PERSERO) TBK 1446 167 1447
168 ANNUAL REPORT 2024
Page 446
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
9. TAGIHAN LAINNYA - TRANSAKSI 9. OTHER RECEIVABLES - TRADE TRANSACTIONS 9. TAGIHAN LAINNYA - TRANSAKSI 9. OTHER RECEIVABLES - TRADE TRANSACTIONS
PERDAGANGAN (lanjutan) (continued)
PERDAGANGAN (lanjutan) (continued)
b. Berdasarkan jatuh tempo: b. By maturity:
a. Berdasarkan jenis, mata uang, pihak berelasi dan a. By type, currency, related parties and third parties
2024 2023
pihak ketiga (lanjutan): (continued):
Rupiah Rupiah
Berikut adalah perubahan nilai tercatat tagihan Movements in carrying amount of other Kurang dari 1 bulan 3.434.348 3.531.550 Less than 1 month
lainnya - transaksi perdagangan dengan receivables - trade transactions classified as at 1 - 3 bulan 5.358.154 4.867.395 1 - 3 months
klasifikasi biaya perolehan diamortisasi amortised cost upon stages for the period and year 3 - 6 bulan 8.486.545 5.269.170 3 - 6 months
berdasarkan stage untuk tahun yang berakhir ended 31 December 2024 and 2023: 6 - 12 bulan 720.460 109.296 6 - 12 months
Lebih dari 12 bulan 189.373 189.373 Over 12 months
pada tanggal 31 Desember 2024 dan 2023:
Total Rupiah 18.188.880 13.966.784 Total Rupiah
2024
Syariah*)/
Mata uang asing Foreign currencies
Stage 1 Stage 2 Stage 3 Sharia*) Total
Kurang dari 1 bulan 2.789.687 1.872.337 Less than 1 month
1 - 3 bulan 5.593.913 6.980.224 1 - 3 months
3 - 6 bulan 2.200.802 2.010.227 3 - 6 months
Biaya perolehan diamortisasi At amortised cost 6 - 12 bulan - 145.324 6 - 12 months
Saldo awal tahun 24.050.317 505.710 1.215.601 272.925 26.044.553 Beginning balance Lebih dari 12 bulan 1.200.835 1.069.657 Over 12 months
Pengukuran kembali bersih Remeasurement of net Total mata uang asing Total foreign currencies
nilai tercatat (713.833) 2.614 48.491 89.925 (572.803) carrying amount (Catatan 62.B.(iv)) 11.785.237 12.077.769 (Note 62.B.(iv))
Aset keuangan baru yang New financial assets
diterbitkan atau originated or 29.974.117 26.044.553
dibeli 73.141.732 941.721 27.357 - 74.110.810 purchased Dikurangi: cadangan kerugian Less: allowance for
Aset keuangan yang Financial assets penurunan nilai (1.422.889) (1.494.653) impairment losses
dihentikan pengakuannya (67.841.522) (1.191.331) (7.675) - (69.040.528) derecognised
Neto 28.551.228 24.549.900 Net
Total penambahan/(penurunan) Total increase/(decrease)
tahun berjalan 4.586.377 (246.996) 68.173 89.925 4.497.479 during the year
Lain-lain**) (575.590) - 7.675 - (567.915) Others**) c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
tagihan lainnya - transaksi perdagangan: other receivables - trade transactions:
Saldo akhir tahun 28.061.104 258.714 1.291.449 362.850 29.974.117 Ending balance
2024 2023
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation. Saldo awal tahun 1.494.653 1.604.705 Beginning balance
Pembalikan selama Reversal during
2023 tahun berjalan (Catatan 46) (125.378) (91.037) the year (Note 46)
Syariah / *) Lain-lain*) 53.614 (19.015) Others*)
Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo akhir tahun 1.422.889 1.494.653 Ending balance
Biaya perolehan diamortisasi At amortised cost
*) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currency translation.
Saldo awal tahun 31.593.450 825.526 1.239.865 134.423 33.793.264 Beginning balance
Informasi mengenai pengelompokan Information in respect of classification of
Pengalihan ke/(dari): Transfer to/(from): berdasarkan kelompok “tidak mengalami “non-impaired” and “impaired” from sharia
- Stage 1 1.041.364 (1.041.364) - - - Stage 1 - penurunan nilai” dan “mengalami penurunan Subsidiary are disclosed in Note 62A.
- Stage 2 (2.438.768) 2.438.768 - - - Stage 2 - nilai” untuk aset keuangan dari Entitas Anak
syariah diungkapkan pada Catatan 62A.
Total saldo awal setelah Total beginning balance
pengalihan 30.196.046 2.222.930 1.239.865 134.423 33.793.264 after transfer 2024
Syariah*)/
Pengukuran kembali bersih Remeasurement of net Stage 1 Stage 2 Stage 3 Sharia*) Total
nilai tercatat (1.148.854) (9.360) (11.845) 138.502 (1.031.557) carrying amount
Aset keuangan baru yang New financial assets Saldo awal tahun 54.692 178.637 1.215.601 45.723 1.494.653 Beginning balance
diterbitkan atau originated or Pengukuran kembali bersih Net remeasurement of
dibeli 65.805.749 4.060.289 31.584 - 69.897.622 purchased penyisihan kerugian**) (22.340) (240) (367) 899 (22.048) losses allowance**)
Aset keuangan yang Financial assets Aset keuangan baru yang New financial assets
dihentikan pengakuannya (70.779.392) (5.947.900) (36.328) - (76.763.620) derecognised diterbitkan atau originated or
dibeli 88.214 362.074 27 - 450.315 purchased
Aset keuangan yang Financial assets
Total penambahan/(penurunan) Total increase/(decrease) dihentikan pengakuannya (78.423) (475.214) (8) - (553.645) derecognised
tahun berjalan (6.122.497) (1.896.971) (16.589) 138.502 (7.897.555) during the year
Lain-lain**) (23.232) 179.751 (7.675) - 148.844 Others**) Total pembalikan/ Total reversal/
(pembentukan) (allowance)
tahun berjalan (12.549) (113.380) (348) 899 (125.378) during the year
Saldo akhir tahun 24.050.317 505.710 1.215.601 272.925 26.044.553 Ending balance Lain-lain***) 1.715 3.033 48.866 - 53.614 Others***)
Saldo akhir tahun 43.858 68.290 1.264.119 46.622 1.422.889 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation. *) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk di dalam pengukuran kembali bersih adalah pembayaran **) Including in the net remeasurement is repayment.
kembali.
***) Termasuk selisih kurs karena penjabaran mata uang asing. ***) Included effect of foreign currencies translation.
PT BANK MANDIRI (PERSERO) TBK 1448 169 1449
170 ANNUAL REPORT 2024
Page 447
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
9. TAGIHAN LAINNYA - TRANSAKSI 9. OTHER RECEIVABLES - TRADE TRANSACTIONS 10. TAGIHAN ATAS EFEK-EFEK YANG DIBELI 10. SECURITIES PURCHASED UNDER AGREEMENTS
PERDAGANGAN (lanjutan) (continued)
DENGAN JANJI DIJUAL KEMBALI (lanjutan) TO RESELL (continued)
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
tagihan lainnya - transaksi perdagangan other receivables - trade transactions (continued):
(lanjutan): a. Tagihan atas efek-efek yang dibeli dengan janji a. Securities purchased under agreements to resell
2023 dijual kembali (lanjutan) (continued)
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total 2024
Saldo awal tahun 81.376 239.125 1.239.865 44.339 1.604.705 Beginning balance Pendapatan
Pengalihan ke/(dari): Transfer to/(from): Tanggal Tanggal Nilai jual bunga belum Nilai
- Kerugian kredit 12 months - dimulai/ jatuh tempo/ kembali/ direalisasi/ neto/
ekspektasian 12 bulan expected credit Starting Maturity Resale Unamortised Carrying
(stage 1) 10.144 (10.144) - - - losses (stage 1)
- Kerugian kredit Lifetime expected - Jenis efek date date amount interest amount Type of securities
ekspektasian sepanjang credit losses -
umurnya - tidak mengalami unimpaired Pihak ketiga (lanjutan) Third parties (continued)
penurunan nilai (stage 2) (17.497) 17.497 - - - (stage 2)
Rupiah (lanjutan) Rupiah (continued)
Total saldo awal setelah Total beginning balance Obligasi FR0084 05/12/2024 02/01/2025 197.148 35 197.113 Bond FR0084
pengalihan 74.023 246.478 1.239.865 44.339 1.604.705 after transfer
Obligasi IDSR060625364S 30/12/2024 13/01/2025 194.214 416 193.798 Bond IDSR060625364S
Pengukuran kembali bersih Net remeasurement of Obligasi FR0059 27/12/2024 10/01/2025 191.889 309 191.580 Bond FR0059
penyisihan kerugian (32.018) 35.897 4.095 1.385 9.359 losses allowance
Aset keuangan baru yang New financial assets Obligasi FR0096 27/12/2024 10/01/2025 189.646 305 189.341 Bond FR0096
diterbitkan atau originated or Obligasi FR0082 30/12/2024 13/01/2025 188.778 405 188.373 Bond FR0082
dibeli 115.354 557.668 20.157 - 693.179 purchased
Aset keuangan yang Financial assets Obligasi FR0090 30/12/2024 13/01/2025 184.372 396 183.976 Bond FR0090
dihentikan pengakuannya (101.944) (659.062) (32.569) - (793.575) derecognised Obligasi FR0075 23/12/2024 20/01/2025 144.837 499 144.338 Bond FR0075
Total pembentukan/ Total allowance/ Obligasi IDSR190925364S 12/12/2024 09/01/2025 143.117 207 142.910 Bond IDSR190925364S
(pembalikan) (reversal) Obligasi FR0096 19/12/2024 02/01/2025 142.064 25 142.039 Bond FR0096
tahun berjalan (18.608) (65.497) (8.317) 1.385 (91.037) during the year
Lain-lain**) (723) (2.344) (15.947) (1) (19.015) Others**) Obligasi IDSR311025364S 24/12/2024 07/01/2025 141.745 152 141.593 Bond IDSR311025364S
Obligasi FR0086 23/12/2024 06/01/2025 141.491 126 141.365 Bond FR0086
Saldo akhir tahun 54.692 178.637 1.215.601 45.723 1.494.653 Ending balance
Obligasi IDSR240125364S 19/12/2024 16/01/2025 99.828 272 99.556 Bond IDSR240125364S
Obligasi IDSR210325364S 30/12/2024 13/01/2025 98.719 212 98.507 Bond IDSR210325364S
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk selisih kurs karena penjabaran mata uang asing. ***) Included effect of foreign currencies translation. Obligasi IDSR070525364S 30/12/2024 30/01/2025 97.939 514 97.425 Bond IDSR070525364S
Obligasi IDSR300525364S 19/12/2024 16/01/2025 97.253 264 96.989 Bond IDSR300525364S
Manajemen berpendapat bahwa jumlah Management believes that the allowance for Obligasi FR0080 23/12/2024 06/01/2025 95.462 86 95.376 Bond FR0080
cadangan kerugian penurunan nilai tagihan impairment losses on other receivables - trade Obligasi IDSR031025364S 18/12/2024 02/01/2025 95.046 17 95.029 Bond IDSR031025364S
lainnya - transaksi perdagangan telah memadai. transactions is adequate. Obligasi IDSR171025364S 12/12/2024 09/01/2025 94.906 137 94.769 Bond IDSR171025364S
Obligasi IDSR171025364S 18/12/2024 02/01/2025 94.764 17 94.747 Bond IDSR171025364S
d. Berdasarkan kolektibilitas sesuai POJK: d. By collectability based on FSA regulation:
Obligasi FR0086 30/12/2024 06/01/2025 94.496 83 94.413 Bond FR0086
Obligasi FR0086 30/12/2024 13/01/2025 94.390 203 94.187 Bond FR0086
Kolektibilitas tagihan lainnya - transaksi Collectability of other receivables - trade
Obligasi FR0087 19/12/2024 02/01/2025 91.940 17 91.923 Bond FR0087
perdagangan sesuai POJK diungkapkan pada transactions in accordance with FSA regulation are
Catatan 65. disclosed in Note 65. Obligasi FR0087 23/12/2024 06/01/2025 91.886 82 91.804 Bond FR0087
Obligasi FR0065 30/12/2024 13/01/2025 90.617 194 90.423 Bond FR0065
Obligasi FR0098 12/12/2024 13/01/2025 72.949 158 72.791 Bond FR0098
10. TAGIHAN ATAS EFEK-EFEK YANG DIBELI 10. SECURITIES PURCHASED UNDER AGREEMENTS Obligasi IDSR170125364S 16/12/2024 13/01/2025 49.926 110 49.816 Bond IDSR170125364S
DENGAN JANJI DIJUAL KEMBALI TO RESELL Obligasi IDSR300125183S 24/12/2024 07/01/2025 49.762 53 49.709 Bond IDSR300125183S
Obligasi IDSR310125364S 23/12/2024 23/01/2025 49.890 202 49.688 Bond IDSR310125364S
a. Tagihan atas efek-efek yang dibeli dengan janji a. Securities purchased under agreements to resell Obligasi IDSR070525364S 24/12/2024 24/01/2025 49.329 209 49.120 Bond IDSR070525364S
dijual kembali Obligasi IDSR040425364S 13/12/2024 13/01/2025 49.217 108 49.109 Bond IDSR040425364S
Obligasi FR0081 27/12/2024 03/01/2025 49.090 17 49.073 Bond FR0081
2024
Obligasi IDSR070525364S 12/12/2024 13/01/2025 48.794 108 48.686 Bond IDSR070525364S
Pendapatan Obligasi IDSR280525364S 27/12/2024 30/01/2025 48.754 259 48.495 Bond IDSR280525364S
Tanggal Tanggal Nilai jual bunga belum Nilai
dimulai/ jatuh tempo/ kembali/ direalisasi/ neto/ Obligasi IDSR040625364S 16/12/2024 13/01/2025 48.555 107 48.448 Bond IDSR040625364S
Starting Maturity Resale Unamortised Carrying Obligasi IDSR130625364S 19/12/2024 02/01/2025 48.388 9 48.379 Bond IDSR130625364S
Jenis efek date date amount interest amount Type of securities
Obligasi VR0059 28/11/2024 26/02/2025 48.293 492 47.801 Bond VR0059
Obligasi IDSR190925364S 11/12/2024 10/01/2025 47.710 79 47.631 Bond IDSR190925364S
Pihak berelasi Related parties
Rupiah Rupiah Obligasi IDSR121225364S 18/12/2024 17/01/2025 46.882 138 46.744 Bond IDSR121225364S
Obligasi FR0090 31/12/2024 02/01/2025 4.614 1 4.613 Bond FR0090 Obligasi FR0100 13/12/2024 13/01/2025 46.393 102 46.291 Bond FR0100
Obligasi FR0090 23/12/2024 06/01/2025 46.177 41 46.136 Bond FR0090
Pihak ketiga Third parties Obligasi IDSR310125364S 11/12/2024 08/01/2025 39.819 50 39.769 Bond IDSR310125364S
Rupiah Rupiah
Obligasi VR0042 30/12/2024 06/01/2025 981.527 817 980.710 Bond VR0042 Obligasi FR0101 13/12/2024 13/01/2025 38.677 85 38.592 Bond FR0101
Obligasi IDSR040625364S 09/12/2024 06/01/2025 484.840 439 484.401 Bond IDSR040625364S Saham PTBA 04/10/2024 02/04/2025 35.016 21 34.995 Share PTBA
Obligasi IDSR200625364S 23/12/2024 20/01/2025 484.672 1.667 483.005 Bond IDSR200625364S
Obligasi FR0090 16/12/2024 13/01/2025 462.308 1.004 461.304 Bond FR0090 Obligasi IDSR170125364S 13/12/2024 13/01/2025 19.978 44 19.934 Bond IDSR170125364S
Obligasi IDSR130625364S 16/12/2024 13/01/2025 387.872 842 387.030 Bond IDSR130625364S Obligasi IDSR040425364S 04/12/2024 03/01/2025 19.650 7 19.643 Bond IDSR040425364S
Obligasi FR0075 20/12/2024 17/01/2025 386.077 1.118 384.959 Bond FR0075
Obligasi VR0034 27/12/2024 03/01/2025 296.770 99 296.671 Bond VR0034 Saham PTBA 19/09/2024 18/03/2025 18.031 11 18.020 Share PTBA
Obligasi IDSR300625367S 12/12/2024 09/01/2025 241.189 349 240.840 Bond IDSR300625367S Obligasi IDSR240125364S 17/12/2024 16/01/2025 9.982 28 9.954 Bond IDSR240125364S
Obligasi IDSR051225364S 10/12/2024 07/01/2025 234.326 254 234.072 Bond IDSR051225364S
Obligasi IDSR071125364S 27/12/2024 10/01/2025 203.039 327 202.712 Bond IDSR071125364S
PT BANK MANDIRI (PERSERO) TBK 1450 171 145172 ANNUAL REPORT 2024
Page 448
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
10. TAGIHAN ATAS EFEK-EFEK YANG DIBELI 10. SECURITIES PURCHASED UNDER AGREEMENTS 10. TAGIHAN ATAS EFEK-EFEK YANG DIBELI 10. SECURITIES PURCHASED UNDER AGREEMENTS
DENGAN JANJI DIJUAL KEMBALI (lanjutan) TO RESELL (continued) DENGAN JANJI DIJUAL KEMBALI (lanjutan) TO RESELL (continued)
a. Tagihan atas efek-efek yang dibeli dengan janji a. Securities purchased under agreements to resell
a. Tagihan atas efek-efek yang dibeli dengan janji a. Securities purchased under agreements to resell dijual kembali (lanjutan) (continued)
dijual kembali (lanjutan) (continued)
2023
2024
Pendapatan
Pendapatan Tanggal Tanggal Nilai jual bunga belum Nilai
Tanggal Tanggal Nilai jual bunga belum Nilai dimulai/ jatuh tempo/ kembali/ direalisasi/ neto/
dimulai/ jatuh tempo/ kembali/ direalisasi/ neto/ Starting Maturity Resale Unamortised Carrying
Starting Maturity Resale Unamortised Carrying Jenis efek date date amount interest amount Type of securities
Jenis efek date date amount interest amount Type of securities
Pihak ketiga Third parties
Pihak ketiga (lanjutan) Third parties (continued) Rupiah Rupiah
Rupiah (lanjutan) Rupiah (continued) Obligasi VR0062 28/12/2023 04/01/2024 11.907.162 5.946 11.901.216 Bond VR0062
Obligasi VR0042 29/12/2023 05/01/2024 2.565.178 1.709 2.563.469 Bond VR0042
Obligasi VR0034 24/12/2024 25/03/2025 10.045 155 9.890 Bond VR0034
Obligasi VR0038 27/12/2023 03/01/2024 1.770.679 589 1.770.090 Bond VR0038
Obligasi IDSR040425364S 24/12/2024 07/01/2025 9.834 10 9.824 Bond IDSR040425364S
Obligasi VR0054 28/12/2023 04/01/2024 957.852 478 957.374 Bond VR0054
Obligasi FR0064 13/12/2024 13/01/2025 9.387 21 9.366 Bond FR0064 Obligasi FR0087 28/12/2023 04/01/2024 662.669 344 662.325 Bond FR0087
Saham ITMG 19/09/2024 18/03/2025 7.728 5 7.723 Share ITMG Obligasi VR0034 27/12/2023 03/01/2024 619.961 206 619.755 Bond VR0034
Obligasi FR0081 31/12/2024 14/01/2025 4.920 12 4.908 Bond FR0081 Obligasi FR0059 28/12/2023 04/01/2024 487.541 254 487.287 Bond FR0059
Obligasi FR0081 19/12/2024 02/01/2025 4.905 1 4.904 Bond FR0081 Obligasi FR0081 28/12/2023 04/01/2024 477.183 248 476.935 Bond FR0081
Saham BBRI 18/11/2024 16/05/2025 1.629 1 1.628 Share BBRI Obligasi FR0086 29/12/2023 02/01/2024 471.749 77 471.672 Bond FR0086
Saham ASII 18/11/2024 16/05/2025 1.171 1 1.170 Share ASII SBI IDSR151124364S 28/12/2023 04/01/2024 471.352 246 471.106 SBI IDSR151124364S
Saham BNGA 18/11/2024 16/05/2025 1.069 1 1.068 Share BNGA Obligasi FR0090 28/12/2023 04/01/2024 462.878 241 462.637 Bond FR0090
Saham BMRI 30/12/2024 27/06/2025 1.001 1 1.000 Share BMRI Obligasi FR0084 28/12/2023 04/01/2024 298.038 156 297.882 Bond FR0084
Obligasi FR0100 28/12/2023 04/01/2024 286.974 149 286.825 Bond FR0100
Saham BMRI 22/08/2024 18/02/2025 939 - 939 Share BMRI
Obligasi FR0064 28/12/2023 03/01/2024 283.618 99 283.519 Bond FR0064
Saham PTBA 03/12/2024 28/05/2025 911 1 910 Share PTBA
Obligasi FR0040 27/12/2023 02/01/2024 211.067 36 211.031 Bond FR0040
Saham ITMG 04/10/2024 02/04/2025 893 1 892 Share ITMG Obligasi FR0081 21/12/2023 04/01/2024 190.774 103 190.671 Bond FR0081
Saham NISP 18/11/2024 16/05/2025 662 1 661 Share NISP Obligasi VR0050 27/12/2023 03/01/2024 96.094 32 96.062 Bond VR0050
Saham BMRI 19/08/2024 14/02/2025 613 - 613 Share BMRI Saham BMRI 31/08/2023 27/02/2024 810 - 810 Share BMRI
Saham AUTO 18/11/2024 16/05/2025 560 - 560 Share AUTO Saham BMRI 28/08/2023 23/02/2024 526 - 526 Share BMRI
Saham HMSP 31/07/2024 24/01/2025 443 - 443 Share HMSP Saham ACES 18/08/2023 14/02/2024 414 1 413 Share ACES
Saham BMRI 23/09/2024 21/03/2025 260 - 260 Share BMRI Saham ACES 08/12/2023 05/06/2024 303 - 303 Share ACES
Saham BMRI 05/08/2024 31/01/2025 226 - 226 Share BMRI Obligasi ORI021 27/07/2023 23/01/2024 302 - 302 Bond ORI021
Saham BMRI 18/10/2024 16/04/2025 206 - 206 Share BMRI Saham WTON 25/09/2023 22/03/2024 282 - 282 Share WTON
Saham BBRI 31/10/2024 29/04/2025 205 - 205 Share BBRI Saham GGRM 25/09/2023 22/03/2024 263 - 263 Share GGRM
Saham BMRI 04/10/2023 01/04/2024 259 - 259 Share BMRI
Saham BBRI 05/11/2024 02/05/2025 205 - 205 Share BBRI
Saham BMRI 27/10/2023 24/04/2024 205 - 205 Share BMRI
Saham BBRI 08/11/2024 07/05/2025 204 - 204 Share BBRI
Saham UNTR 25/07/2023 19/01/2024 185 - 185 Share UNTR
Saham BBRI 27/12/2024 25/06/2025 142 - 142 Share BBRI Saham BBTN 05/10/2023 02/04/2024 150 - 150 Share BBTN
Saham HMSP 24/09/2024 21/03/2025 56 (80) 136 Share HMSP Saham BSDE 25/09/2023 22/03/2024 126 - 126 Share BSDE
Saham GGRM 24/09/2024 21/03/2025 136 6 130 Share GGRM Saham PWON 25/09/2023 22/03/2024 117 - 117 Share PWON
Saham TLKM 24/09/2024 21/03/2025 68 (56) 124 Share TLKM Saham BBTN 25/09/2023 22/03/2024 97 - 97 Share BBTN
Saham AALI 23/09/2024 21/03/2025 108 - 108 Share AALI Saham HMSP 25/09/2023 22/03/2024 88 1 87 Share HMSP
Saham BBTN 24/09/2024 21/03/2025 105 - 105 Share BBTN Saham ITMG 26/07/2023 22/01/2024 59 - 59 Share ITMG
Saham BBRI 20/11/2024 18/02/2025 97 - 97 Share BBRI Saham PTBA 13/07/2023 09/01/2024 57 - 57 Share PTBA
Saham BBCA 20/11/2024 18/02/2025 92 - 92 Share BBCA Saham BJBR 02/11/2023 30/04/2024 56 - 56 Share BJBR
Saham PTBA 30/08/2023 26/02/2024 51 - 51 Share PTBA
Saham BBRI 05/09/2024 04/03/2025 72 - 72 Share BBRI
Saham BMRI 26/07/2023 22/01/2024 45 - 45 Share BMRI
Saham BBRI 13/11/2024 09/05/2025 71 - 71 Share BBRI
Saham BBTN 25/07/2023 19/01/2024 33 - 33 Share BBTN
Saham BSDE 24/09/2024 21/03/2025 130 62 68 Share BSDE Obligasi ORI020 27/07/2023 23/01/2024 33 - 33 Bond ORI020
Saham BBRI 11/10/2024 09/04/2025 67 - 67 Share BBRI Saham PTBA 14/07/2023 10/01/2024 15 - 15 Share PTBA
Saham PWON 24/09/2024 21/03/2025 124 68 56 Share PWON Obligasi ORI022 27/07/2023 23/01/2024 15 - 15 Bond ORI022
Saham BBRI 29/10/2024 25/04/2025 52 1 51 Share BBRI Obligasi SR017 27/07/2023 23/01/2024 15 - 15 Bond SR017
Saham BBCA 29/10/2024 25/04/2025 52 1 51 Share BBCA Saham TOTL 14/07/2023 10/01/2024 14 1 13 Share TOTL
Saham TLKM 04/12/2024 30/05/2025 51 - 51 Share TLKM Saham HEXA 14/07/2023 10/01/2024 12 - 12 Share HEXA
Saham BMRI 13/11/2024 09/05/2025 47 - 47 Share BMRI Saham MTEL 14/07/2023 10/01/2024 11 - 11 Share MTEL
Saham BBCA 16/08/2024 12/02/2025 35 1 34 Share BBCA Saham GGRM 14/07/2023 10/01/2024 5 - 5 Share GGRM
Saham BBCA 05/09/2024 04/03/2025 32 - 32 Share BBCA Saham ARCI 14/07/2023 10/01/2024 2 - 2 Share ARCI
Saham BJTM 14/07/2023 10/01/2024 2 - 2 Share BJTM
Saham ASII 13/11/2024 09/05/2025 30 - 30 Share ASII
Saham TLKM 31/07/2024 24/01/2025 19 - 19 Share TLKM 22.225.321 10.916 22.214.405
Saham BBRI 16/08/2024 12/02/2025 18 - 18 Share BBRI
Saham BBNI 20/11/2024 18/02/2025 15 - 15 Share BBNI Pihak ketiga Third parties
Saham BBNI 27/12/2024 25/06/2025 3 1 2 Share BBNI Mata uang asing Foreign currencies
Obligasi FR0082 12/12/2023 12/01/2024 479.361 838 478.523 Bond FR0082
8.300.067 14.542 8.285.525
Total 22.704.682 11.754 22.692.928 Total
Total 8.304.681 14.543 8.290.138 Total
PT BANK MANDIRI (PERSERO) TBK 1452 173 1453
174 ANNUAL REPORT 2024
Page 449
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
10. TAGIHAN ATAS EFEK-EFEK YANG DIBELI 10. SECURITIES PURCHASED UNDER AGREEMENTS 11. TAGIHAN DAN LIABILITAS DERIVATIF 11. DERIVATIVE RECEIVABLES AND PAYABLES
DENGAN JANJI DIJUAL KEMBALI (lanjutan) TO RESELL (continued)
Ikhtisar transaksi derivatif pada tanggal 31 Desember As of 31 December 2024, the summary of derivative
a. Tagihan atas efek-efek yang dibeli dengan janji a. Securities purchased under agreements to resell 2024 adalah sebagai berikut: transactions is as follows:
dijual kembali (lanjutan) (continued)
2024
Berikut adalah perubahan tagihan atas efek-efek Changes in carrying amount of securities Nilai wajar/Fair value
yang dibeli dengan janji dijual kembali dengan purchased under agreements to resell classified as Nilai kontrak
klasifikasi biaya perolehan diamortisasi yang amortised cost upon stage 1 for the year ended (absolut setara
seluruhnya adalah klasifikasi stage 1 untuk tahun 31 December 2024 and 2023: Rupiah)/
Notional
yang berakhir pada tanggal 31 Desember 2024 amount Tagihan Liabilitas
dan 2023: (absolute derivatif/ derivatif/
Rupiah Derivative Derivative
Transaksi equivalent) receivables payables Transactions
2024
Cadangan Pihak berelasi (Catatan 56) Related parties (Note 56)
kerugian Terkait nilai tukar Foreign currencies related
Nilai tercatat penurunan Kontrak berjangka - beli Forward - buy
bruto/ nilai/ Dolar Amerika Serikat 642.915 3.407 2.179 United States Dollar
Gross Allowance for Nilai tercatat/ Kontrak berjangka - jual Forward - sell
carrying impairment Carrying Dolar Amerika Serikat 17.607.910 80.799 147.628 United States Dollar
Swap - beli Swap - buy
amount losses amount
Dolar Amerika Serikat 3.750.222 21.744 12.457 United States Dollar
Swap - jual Swap - sell
Biaya perolehan diamortisasi At amortised cost Dolar Amerika Serikat 5.368.475 14.872 47.810 United States Dollar
Saldo awal tahun 22.692.928 - 22.692.928 Beginning balance Option - beli Option - buy
Dolar Amerika Serikat 37.420.875 2.671.196 - United States Dollar
Aset keuangan yang baru dibeli 30.845.569 - 30.845.569 New purchased financial assets
Lain-lain 570.000 156.977 - Others
Aset keuangan yang jatuh tempo Option - jual Option - sell
atau dijual (45.248.359) - (45.248.359) Matured or sold financial assets Dolar Amerika Serikat 37.420.875 - 1.923.430 United States Dollar
Saldo akhir tahun 8.290.138 - 8.290.138 Ending balance Total pihak berelasi 2.948.995 2.133.504 Total related parties
2023 Pihak ketiga Third parties
Terkait nilai tukar Foreign currencies related
Cadangan
Kontrak berjangka - beli Forward - buy
kerugian Dolar Amerika Serikat 39.755.137 397.798 109.406 United States Dollar
Nilai tercatat penurunan Lain-lain 5.741.043 30.333 81.928 Others
bruto/ nilai/
Gross Allowance for Nilai tercatat/ Kontrak berjangka - jual Forward - sell
carrying impairment Carrying Dolar Amerika Serikat 5.058.184 15.569 39.642 United States Dollar
Lain-lain 268.758 2.757 96 Others
amount losses Amount
Swap - beli Swap - buy
Biaya perolehan diamortisasi At amortised cost Dolar Amerika Serikat 70.295.306 542.780 301.752 United States Dollar
Saldo awal tahun 11.705.989 - 11.705.989 Beginning balance Lain-lain 1.504.351 4.784 16.190 Others
Aset keuangan yang baru dibeli 61.217.202 - 61.217.202 New purchased financial assets Swap - jual Swap - sell
Aset keuangan yang jatuh tempo Dolar Amerika Serikat 74.831.830 309.055 700.374 United States Dollar
atau dijual (50.230.263) - (50.230.263) Matured or sold financial assets Lain-lain 607.985 28.356 16.595 Others
Saldo akhir tahun 22.692.928 - 22.692.928 Ending balance Option - beli Option - buy
Dolar Amerika Serikat 38.121.008 2.021.158 - United States Dollar
Option - jual Option - sell
b. Pada tanggal 31 Desember 2024 dan 2023, tidak b. As of 31 December 2024 and 2023, there was no Dolar Amerika Serikat 38.121.008 - 2.731.496 United States Dollar
terdapat penurunan nilai sehingga cadangan impairment therefore the allowance for impairment
Terkait suku bunga Interest rate related
kerugian penurunan nilai tagihan atas efek-efek losses on securities purchased under agreements to Swap - suku bunga Swap - interest rate
yang dibeli dengan janji dijual kembali tidak resell was not provided. Dolar Amerika Serikat 33.205.257 497.518 411.091 United States Dollar
dibentuk. Lain-lain 30.258.157 961.457 785.848 Others
Bond forward - beli Bond forward - buy
c. Berdasarkan kolektibilitas sesuai POJK: c. By collectability based on FSA regulation: Lain-lain 7.400.000 948 9.076 Others
Kolektibilitas tagihan atas efek-efek yang dibeli Collectability of securities purchased under Total pihak ketiga 4.812.513 5.203.494 Total third parties
dengan janji dijual kembali sesuai POJK agreements to resell in accordance with FSA
diungkapkan pada Catatan 65. regulation are disclosed in Note 65. Total 7.761.508 7.336.998 Total
PT BANK MANDIRI (PERSERO) TBK 1454 175 1455
176 ANNUAL REPORT 2024
Page 450
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
11. TAGIHAN DAN LIABILITAS DERIVATIF (lanjutan) 11. DERIVATIVE RECEIVABLES AND PAYABLES 11. TAGIHAN DAN LIABILITAS DERIVATIF (lanjutan) 11. DERIVATIVE RECEIVABLES AND PAYABLES
(continued) (continued)
Pada tanggal 31 Desember 2024 dan 2023, Entitas As of 31 December 2024 and 2023, the Subsidiary had
Ikhtisar transaksi derivatif pada tanggal 31 Desember As of 31 December 2023, the summary of derivative Anak memiliki kontrak swap nilai tukar dan suku cross currency and interest rate swap contracts which
2023 adalah sebagai berikut: transactions is as follows: bunga yang memenuhi kriteria dan berlaku efektif meet the criteria and effectively applied as cashflow
sebagai lindung nilai arus kas. Keuntungan/kerugian hedge. The gain/loss from fair value changes related to
2023 atas perubahan nilai wajar sehubungan dengan effective portion of cashflow hedge are recognised as
bagian efektif dari arus kas lindung nilai diakui other comprehensive income.
Nilai wajar/Fair value sebagai penghasilan komprehensif lain.
Nilai kontrak
(absolut setara Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the Bank Indonesia
Rupiah)/ kolektibilitas Bank Indonesia untuk tagihan derivatif collectability for derivative receivables is current and
Notional adalah lancar dan diklasifikasikan pada stage 1. classified in stage 1.
amount Tagihan Liabilitas
(absolute derivatif/ derivatif/
Rupiah Derivative Derivative
Transaksi equivalent) receivables payables Transactions 12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH
Pihak berelasi (Catatan 56) Related parties (Note 56)
A. Kredit yang diberikan dan piutang/pembiayaan A. Details of loans and sharia receivables/financing:
Terkait nilai tukar Foreign currencies related syariah terdiri atas:
Kontrak berjangka - beli Forward - buy
Dolar Amerika Serikat 229.975 1.777 773 United States Dollar a. Berdasarkan jenis mata uang, pihak berelasi a. By currency, related parties and third parties:
Lain-lain 119.107 675 - Others dan pihak ketiga:
Kontrak berjangka - jual Forward - sell
Dolar Amerika Serikat 25.172.445 151.868 3.154 United States Dollar 2024 2023
Swap - beli Swap - buy
Dolar Amerika Serikat 7.628.299 11.057 47.997 United States Dollar
Swap - jual Swap - sell Rupiah Rupiah
Dolar Amerika Serikat 1.151.762 5.332 903 United States Dollar Pihak berelasi (Catatan 56) 216.385.695 167.743.045 Related parties (Note 56)
Pihak ketiga*) 1.121.450.363 932.992.618 Third parties*)
Terkait suku bunga Interest rate related
Swap - suku bunga Swap - interest rate Total 1.337.836.058 1.100.735.663 Total
Lain-lain 3.891.861 27.447 23.577 Others
Mata uang asing Foreign currencies
Total pihak berelasi 198.156 76.404 Total related parties Pihak berelasi (Catatan 56) 75.249.405 70.337.975 Related parties (Note 56)
Pihak ketiga**) 210.131.149 188.758.557 Third parties**)
Pihak ketiga Third parties
Total (Catatan 62.B.(iv)) 285.380.554 259.096.532 Total (Note 62.B.(iv))
Terkait nilai tukar Foreign currencies related
Kontrak berjangka - beli Forward - buy 1.623.216.612 1.359.832.195
Dolar Amerika Serikat 17.616.297 905 210.053 United States Dollar Dikurangi: cadangan kerugian Less: allowance for
Lain-lain 3.177.333 55.679 675 Others penurunan nilai (49.354.645) (53.098.619) impairment losses
Kontrak berjangka - jual Forward - sell Neto 1.573.861.967 1.306.733.576 Net
Dolar Amerika Serikat 3.577.577 30.646 1.961 United States Dollar
Lain-lain 1.639.901 763 11.159 Others
*) Termasuk kredit yang diukur pada nilai wajar melalui *) Including loans measured at fair value through other
Swap - beli Swap - buy penghasilan komprehensif lain, berdasarkan kategori “pihak comprehensive income, on the “third party” category in Rupiah
ketiga” pada mata uang Rupiah pada tanggal 31 Desember currency as of 31 December 2024 and 2023 amounted to
Dolar Amerika Serikat 49.802.975 200.109 327.435 United States Dollar 2024 dan 2023 adalah masing-masing sebesar Rp3.866.423 Rp3,866,423 and Rp345,413, respectively.
Lain-lain 1.803.780 36.196 5.581 Others dan Rp345.413.
**) Termasuk kredit yang diukur pada nilai wajar melalui **) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori “pihak comprehensive income, on the “third party” category in foreign
Swap - jual Swap - sell ketiga” pada mata uang asing pada tanggal 31 Desember currencies as of 31 December 2024 and 2023 amounted to
Dolar Amerika Serikat 43.657.158 265.592 163.798 United States Dollar 2024 dan 2023 adalah masing-masing sebesar Rp1.596.428 Rp1,596,428 and Rp2,157,635, respectively.
Lain-lain 3.647.738 961 37.020 Others dan Rp2.157.635.
Option - beli Option - buy b. Berdasarkan jangka waktu: b. By period:
Dolar Amerika Serikat 669.770 53.594 - United States Dollar
2024 2023
Option - jual Option - sell
Dolar Amerika Serikat 669.770 - 30.247 United States Dollar
Rupiah Rupiah
Terkait suku bunga Interest rate related Kurang dari 1 tahun 174.388.303 128.903.288 Less than 1 year
Swap - suku bunga Swap - interest rate 1 - 2 tahun 84.439.945 73.345.493 1 - 2 years
Dolar Amerika Serikat 31.506.681 590.710 535.912 United States Dollar 2 - 5 tahun 270.990.215 244.535.984 2 - 5 years
Lain-lain 40.387.460 561.435 713.608 Others Lebih dari 5 tahun*) 808.017.595 653.950.898 Over 5 years*)
Bond forward - beli Bond forward - buy Total 1.337.836.058 1.100.735.663 Total
Lain-lain 130.000 185 - Others
Total pihak ketiga 1.796.775 2.037.449 Total third parties *) Termasuk kredit yang diukur pada nilai wajar melalui *) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori “lebih dari comprehensive income, on the “over 5 years” category in
5 tahun” pada mata uang Rupiah pada tanggal 31 Desember Rupiah currency as of 31 December 2024 and 2023, amounted
Total 1.994.931 2.113.853 Total 2024 dan 2023 adalah masing-masing sebesar Rp3.866.423 to Rp3,866,423 and Rp345,413, respectively.
dan Rp345.413.
PT BANK MANDIRI (PERSERO) TBK 1456 177 1457
178 ANNUAL REPORT 2024
Page 451
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
A. Kredit yang diberikan dan piutang/pembiayaan A. Details of loans and sharia receivables/financing
A. Kredit yang diberikan dan piutang/pembiayaan A. Details of loans and sharia receivables/financing syariah terdiri atas (lanjutan): (continued):
syariah terdiri atas (lanjutan): (continued): c. Berdasarkan PSAK No. 109 (lanjutan): c. Based on SFAS No. 109 (continued):
b. Berdasarkan jangka waktu (lanjutan): b. By period (continued): Berikut adalah perubahan nilai tercatat kredit Movements in carrying amount of loans and
yang diberikan dan piutang/pembiayaan sharia receivables/financing classified as
syariah dengan klasifikasi biaya perolehan amortised cost by stage for the year ended 31
2024 2023
diamortisasi berdasarkan stage untuk tahun December 2024 and 2023 (continued):
yang berakhir pada tanggal 31 Desember
Mata uang asing Foreign currencies 2024 dan 2023 (lanjutan):
Kurang dari 1 tahun 17.080.222 29.837.241 Less than 1 year 2023
1 - 2 tahun 19.656.009 19.094.608 1 - 2 years Syariah*)/
2 - 5 tahun 57.070.720 52.755.873 2 - 5 years Stage 1 Stage 2 Stage 3 Sharia*) Total
Lebih dari 5 tahun**) 191.573.603 157.408.810 Over 5 years**)
Biaya perolehan
diamortisasi At amortised cost
Total (Catatan 62.B.(iv)) 285.380.554 259.096.532 Total (Note 62.B.(iv)) Saldo awal tahun 861.614.135 85.390.165 18.888.528 206.207.005 1.172.099.833 Beginning balance
Transfer ke/(dari) stage 1 10.275.568 (9.283.371) (992.197) - - Transfer to/(from) stage 1
Transfer ke/(dari) stage 2 (29.320.906) 30.515.826 (1.194.920) - - Transfer to/(from) stage 2
1.623.216.612 1.359.832.195 Transfer ke/(dari) stage 3 (3.318.336) (27.967.374) 31.285.710 - - Transfer to/(from) stage 3
Dikurangi: cadangan kerugian Less: allowance for
Total saldo awal setelah Total beginning balance
penurunan nilai (49.354.645 ) (53.098.619) impairment losses pengalihan 839.250.461 78.655.246 47.987.121 206.207.005 1.172.099.833 after transfer
Pengukuran kembali Remeasurement of net
Neto 1.573.861.967 1.306.733.576 Net bersih nilai tercatat**) (92.595.976) (5.445.408) (3.367.652) - (101.409.036) carrying amount**)
Aset keuangan baru New financial assets
**) Termasuk kredit yang diukur pada nilai wajar melalui **) Including loans measured at fair value through other
yang diterbitkan originated or
penghasilan komprehensif lain, berdasarkan kategori “lebih dari comprehensive income, on the “over 5 years” category in foreign atau dibeli 634.785.445 27.841.941 1.306.697 148.091.600 812.025.683 purchased
5 tahun” pada mata uang asing pada tanggal 31 Desember currencies as of 31 December 2024 and 2023 amounted to Aset keuangan yang
2024 dan 2023 adalah masing-masing sebesar Rp1.596.428 Rp1,596,428 and Rp2,157,635, respectively. dihentikan Financial assets
dan Rp2.157.635. pengakuannya (371.938.628) (17.219.147) (1.597.508) (113.760.421) (504.515.704) derecognised
Aset keuangan yang Written-off financial
dihapusbuku (166.418) (189.101) (17.885.463) (2.630.647) (20.871.629) assets
c. Berdasarkan PSAK No. 109: c. Based on SFAS No. 109:
Total penambahan/ Total increase/
(penurunan) (decrease)
Berikut adalah perubahan nilai tercatat kredit Movements in carrying amount of loans and tahun berjalan 170.084.423 4.988.285 (21.543.926) 31.700.532 185.229.314 during the year
yang diberikan dan piutang/pembiayaan sharia receivables/financing classified as
syariah dengan klasifikasi biaya perolehan amortised cost by stage for the year ended 31 Saldo akhir tahun 1.009.334.884 83.643.531 26.443.195 237.907.537 1.357.329.147 Ending balance
diamortisasi berdasarkan stage untuk tahun December 2024 and 2023:
yang berakhir pada tanggal 31 Desember *) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk di dalam pengukuran kembali bersih adalah **) Including in the net remeasurement is repayment.
2024 dan 2023: pembayaran kembali.
2024 Berikut adalah perubahan nilai tercatat kredit Following are the changes in the carrying
yang diberikan dengan klasifikasi nilai wajar amount of loans classified as fair value
Syariah /*)
melalui penghasilan komprehensif lain through other comprehensive income (all
Stage 1 Stage 2 Stage 3 Sharia*) Total
(semua kredit yang diberikan dengan loans classified as fair value through other
klasifikasi nilai wajar melalui penghasilan comprehensive income are stage 1) the year
Biaya perolehan komprehensif lain adalah stage 1) untuk ended 31 December 2024 and 2023:
diamortisasi At amortised cost
Saldo awal tahun 1.009.334.884 83.643.531 26.443.195 237.907.537 1.357.329.147 Beginning balance tahun yang berakhir pada tanggal 31
Transfer ke/(dari) stage 1 8.186.115 (6.187.041) (1.999.074) - - Transfer to/(from) stage 1 Desember 2024 dan 2023:
Transfer ke/(dari) stage 2 (22.159.046) 32.777.451 (10.618.405) - - Transfer to/(from) stage 2
Transfer ke/(dari) stage 3 (3.870.080) (20.828.571) 24.698.651 - - Transfer to/(from) stage 3 2024
Total saldo awal setelah Total beginning balance Cadangan
Pengalihan 991.491.873 89.405.370 38.524.367 237.907.537 1.357.329.147 after transfer kerugian
penurunan nilai*)/
Pengukuran kembali Remeasurement of net Nilai tercatat/ Allowance for
bersih nilai tercatat**) (89.338.677) (5.490.119) (1.378.987) - (96.207.783) carrying amount**) Carrying impairment
Aset keuangan baru New financial assets amount losses*)
yang diterbitkan originated or
atau dibeli 869.724.968 19.746.360 633.211 179.762.718 1.069.867.257 purchased Nilai wajar melalui penghasilan Fair value through
Aset keuangan yang komprehensif lain other comprehensive income
dihentikan (535.521.800) (17.854.445) (5.936.496) (140.176.896) (699.489.637) Financial assets Saldo awal tahun 2.503.048 11.857 Beginning balance
pengakuannya derecognised Pengukuran kembali 989.223 13.551 Remeasurement
Aset keuangan yang Written-off financial Aset keuangan baru yang New financial assets originated
dihapusbuku (205.875) (195.573) (11.021.042) (2.322.733) (13.745.223) assets diterbitkan atau dibeli 3.539.764 58.160 or purchased
Aset keuangan yang Financial assets
Total penambahan/ Total increase/ dihentikan pengakuannya (1.569.184 ) (796 ) derecognised
(penurunan) (decrease)
tahun berjalan 244.658.616 (3.793.777) (17.703.314) 37.263.089 260.424.614 during the year
Saldo akhir tahun 5.462.851 82.772 Ending balance
Saldo akhir tahun 1.236.150.489 85.611.593 20.821.053 275.170.626 1.617.753.761 Ending balance
*) Allowance for impairment losses on loans classified as fair
*) Cadangan kerugian penurunan nilai pada kredit yang
diberikan dengan klasifikasi nilai wajar melalui penghasilan value through other comprehensive income is recorded in other
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109. komprehensif lain dicatat pada penghasilan komprehensif lain comprehensive income in equity, because the carrying amount
**) Termasuk di dalam pengukuran kembali bersih adalah **) Including in the net remeasurement is repayment. pada pos ekuitas, karena nilai tercatatnya disajikan sebesar is presented at fair value in accordance with Note 2c.(H).(1).
pembayaran kembali. nilai wajarnya sesuai Catatan 2c.(H).(1).
PT BANK MANDIRI (PERSERO) TBK 1458 179 1459
180 ANNUAL REPORT 2024
Page 452
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING 12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued) PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
A. Kredit yang diberikan dan piutang/pembiayaan A. Details of loans and sharia receivables/financing B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
syariah terdiri atas (lanjutan): (continued): sehubungan dengan kredit yang diberikan dan sharia receivables/financing (continued):
piutang/pembiayaan syariah (lanjutan):
c. Berdasarkan PSAK No. 109 (lanjutan): c. Based on SFAS No. 109 (continued):
b. Tingkat suku bunga rata-rata (yield) dan b. Average interest rates (yield) and range of profit
2023
kisaran bagi hasil per tahun adalah sebagai sharing per annum are as follows:
Cadangan berikut:
kerugian
penurunan nilai*)/ 2024 2023
Nilai tercatat/ Allowance for
Carrying impairment
amount losses*) Tingkat suku bunga rata-rata Average interest rates
(yield) per tahun: (yield) per annum:
Nilai wajar melalui penghasilan Fair value through
komprehensif lain other comprehensive income
Rupiah 8,28% 8,50% Rupiah
Saldo awal tahun 500.049 8.743 Beginning balance Mata uang asing Foreign currencies
Pengukuran kembali (81.539) (814) Remeasurement (disetarakan dalam (equivalent to
Aset keuangan baru yang New financial assets originated Rupiah) 6,83% 6,79% Rupiah)
diterbitkan atau dibeli 2.084.538 3.928 or purchased
Kisaran bagi hasil per tahun: Range of profit sharing per annum:
Saldo akhir tahun 2.503.048 11.857 Ending balance
Piutang murabahah 1,05% - 9,96% 1,04% - 10,37% Murabahah receivables
Pembiayaan musyarakah 3,65% - 13,63% 2,12% - 14,17% Musyarakah financing
*) Cadangan kerugian penurunan nilai pada kredit yang *) Allowance for impairment losses on loans classified as fair Pembiayaan syariah lainnya 3,94% - 14,06% 4,01% - 14,05% Other sharia financing
diberikan dengan klasifikasi nilai wajar melalui penghasilan value through other comprehensive income is recorded in other
komprehensif lain dicatat pada penghasilan komprehensif lain comprehensive income in equity, because the carrying amount
pada pos ekuitas, karena nilai tercatatnya disajikan sebesar is presented at fair value in accordance with Note 2c.(H).(1). c. Agunan kredit c. Loan collaterals
nilai wajarnya sesuai Catatan 2c.(H).(1).
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and Kredit yang diberikan dan piutang/ Loans and sharia receivables/financing are
sehubungan dengan kredit yang diberikan dan sharia receivables/financing: pembiayaan syariah pada umumnya dijamin generally secured by pledged collateral bound
piutang/pembiayaan syariah: dengan agunan yang diikat dengan hak with powers of attorney in respect of the rights
tanggungan atau surat kuasa untuk menjual, to sell, time deposits or other collateral
a. Termasuk di dalam kredit yang diberikan a. Included in loans are sharia deposito berjangka atau jaminan lain yang acceptable by Bank Mandiri and its
adalah piutang/pembiayaan berdasarkan receivables/financing granted by Subsidiary dapat diterima oleh Bank Mandiri dan Entitas Subsidiaries. Deposits from customers and
prinsip syariah yang diberikan oleh Entitas amounted to Rp275,170,626 and Anak. Simpanan nasabah dan simpanan dari deposits from other banks that were pledged
Anak masing-masing sebesar Rp237,907,537 as of 31 December 2024 and bank lain yang dijadikan jaminan tunai untuk as cash collateral for loans and blocked for
Rp275.170.626 dan Rp237.907.537 pada 2023, respectively which consist of: kredit yang diberikan dan diblokir untuk other purposes as of 31 December 2024 and
tanggal 31 Desember 2024 dan 2023, terdiri tujuan lain pada tanggal 31 Desember 2024 2023 amounted to Rp94,124,176 and
atas: dan 2023 adalah masing-masing sebesar Rp82,768,773, respectively (Note 21c, 22c,
Rp94.124.176 dan Rp82.768.773 (Catatan 23e, 24c and 26d).
2024 2023 21c, 22c, 23e, 24c dan 26d).
Piutang murabahah 144.272.534 136.503.096 Murabahah receivables d. Kredit sindikasi d. Syndication loans
Pembiayaan musyarakah dan Musyarakah and mudharabah
mudharabah 117.124.297 90.097.330 financing Kredit sindikasi merupakan kredit yang Syndication loans represent loans granted to
Pembiayaan syariah lainnya Other sharia financing diberikan kepada debitur melalui perjanjian debtors through joint financing agreements
(termasuk pinjaman qardh) 13.773.795 11.307.111 (including funds of qardh) pembiayaan bersama dengan bank-bank lain with other banks as creditor. Apart from being
sebagai kreditur. Selain sebagai kreditur, creditor, the Bank also act as an agent (facility
Total 275.170.626 237.907.537 Total Bank juga dapat berperan sebagai agen agent, guarantee agent, shelter agent) which
Dikurangi: cadangan kerugian Less: allowance for (agen fasilitas, agen jaminan, agen operates administrative function for all of
penurunan nilai (10.273.223) (9.675.229) impairment losses penampungan) yang menjalankan fungsi creditors and debtors’ interest.
administratif untuk kepentingan seluruh
Neto 264.897.403 228.232.308 Net kreditur dan debitur.
PT BANK MANDIRI (PERSERO) TBK 1460 181 146182 ANNUAL REPORT 2024
Page 453
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING 12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and sehubungan dengan kredit yang diberikan dan sharia receivables/financing (continued):
piutang/pembiayaan syariah (lanjutan):
sehubungan dengan kredit yang diberikan dan sharia receivables/financing (continued):
piutang/pembiayaan syariah (lanjutan): g. Mutasi cadangan kerugian penurunan nilai g. Movements of allowance for impairment losses
kredit yang diberikan dan on loans and sharia receivables/financing
piutang/pembiayaan syariah
d. Kredit sindikasi (lanjutan) d. Syndication loans (continued)
2024 2023
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the
Saldo awal tahun1) 53.098.619 64.612.645 Beginning balance1)
jumlah persentase pembiayaan Bank Mandiri percentage of Bank Mandiri financing as a Pembentukan selama Allowance during
yang berperan sebagai kreditur dan agen creditor and facility agent is between 1.17% to tahun berjalan (Catatan 46) 10.270.329 9.788.587 the year (Note 46)
fasilitas adalah masing-masing berkisar 97.15% and 1.21% to 98.02% from total Penghapusbukuan2) (13.745.223) (20.871.629) Write-offs2)
Lain-lain*) (269.080) (430.984) Others*)
antara 1,17% sampai dengan 97,15% dan participation of Bank Mandiri in syndication
1,21% sampai dengan 98,02% dari jumlah loans. While the percentage of Bank Mandiri Saldo akhir tahun3) 49.354.645 53.098.619 Ending balance3)
total keikutsertaan Bank Mandiri pada kredit financing as syndication member as of
*) Termasuk selisih kurs karena penjabaran mata uang asing dan *) Included effect of foreign currency translation and implication
sindikasi. Sementara jumlah persentase 31 December 2024 and 2023 is between pengakuan pendapatan bunga atas bagian yang tidak from interest income recognised on the non-impaired portion of
mengalami penurunan nilai dari kredit yang mengalami the impaired loans (Note 41).
pembiayaan Bank Mandiri yang berperan 0.21% to 55.02% and 0.15% to 62.50% from penurunan nilai (Catatan 41).
1) Saldo awal 31 Desember 2024 dan 2023 masing-masing 1) Beginning balance as of 31 December 2024 and 2023
hanya sebagai anggota sindikasi pada total participation of Bank Mandiri in sebesar Rp26.502.710 dan Rp39.161.899 yang dihitung amounted to Rp26,502,710 and Rp39,161,899, respectively,
secara individual dan Rp26.595.909 dan Rp25.450.746 yang were calculated using individual assessment and amounted to
tanggal 31 Desember 2024 dan 2023 adalah syndication loans. dihitung secara kolektif. Rp26,595,909 and Rp25,450,746, respectively, were
masing-masing berkisar antara 0,21% 2) Penghapusbukuan pada tanggal 31 Desember 2024 dan 2023 2)
calculated using collective assessment.
Write-off as of 31 December 2024 and 2023 amounted to
sampai dengan 55,02% dan 0,15% sampai masing-masing sebesar Rp2.486.522 dan Rp10.014.928 untuk
debitur yang dievaluasi secara individual dan Rp11.258.701
Rp2,486,522 and Rp10,014,928, respectively, were calculated
using individual assessment and Rp11,258,701 and
dengan 62,50% dari jumlah keseluruhan dan Rp10.856.701 untuk debitur yang dievaluasi secara Rp10,856,701, respectively, were calculated using collective
kolektif. assessment.
keikutsertaan Bank Mandiri pada kredit 3) Saldo akhir pada tanggal 31 Desember 2024 dan 2023 terdiri 3) Ending balance as of 31 December 2024 and 2023, amounted
dari Rp23.922.447 dan Rp26.502.710 yang dihitung secara to Rp23,922,447 and Rp26,502,710, respectively, were
sindikasi. individual dan Rp25.432.198 dan Rp26.595.909 yang dihitung calculated using individual assessment and Rp25,432,198 and
secara kolektif. Rp26,595,909, respectively, were calculated using collective
assessment.
e. Kredit yang diberikan dan e. Loans and sharia receivables/financing to 2024
piutang/pembiayaan syariah kepada pihak related parties Syariah*)/
berelasi Stage 1 Stage 2 Stage 3 Sharia*) Total
Saldo awal tahun 12.042.940 15.756.381 15.624.069 9.675.229 53.098.619 Beginning balance
Total kredit yang diberikan dan Total loans and sharia receivables/financing to
Pengalihan ke/(dari): Transfer to/(from):
piutang/pembiayaan syariah kepada pihak related parties and its percentage to the total - Kerugian kredit 12 months expected -
ekspektasian 12 bulan credit losses
berelasi dan persentase terhadap total aset consolidated assets are disclosed in Note 56. (stage 1) 1.110.714 (642.389) (468.325) - - (stage 1)
konsolidasian diungkapkan pada Catatan 56. - Kerugian kredit
ekspektasian sepanjang Lifetime expected -
umurnya - tidak credit losses
mengalami penurunan - unimpaired
Termasuk dalam kredit yang diberikan dan Loans and sharia receivables/financing to nilai (stage 2) (998.665) 5.495.134 (4.496.469) - - (stage 2)
piutang/pembiayaan syariah kepada pihak related parties included loans to key personnel - Kerugian kredit
ekspektasian sepanjang Lifetime expected -
berelasi adalah kredit yang diberikan kepada of Bank Mandiri and Subsidiaries. The loans umurnya - mengalami credit losses
karyawan kunci Bank Mandiri dan Entitas and sharia receivables/financing to Bank penurunan - impaired
nilai (stage 3) (195.326) (5.863.246) 6.058.572 - - (stage 3)
Anak. Kredit yang diberikan dan Mandiri and Subsidiaries key personnel
Total saldo awal setelah Total beginning balance
piutang/pembiayaan syariah kepada consist of loans with average interest-bearing pengalihan 11.959.663 14.745.880 16.717.847 9.675.229 53.098.619 after transfer
karyawan kunci Bank Mandiri dan Entitas rate amounted to 7.53% per annum which are Pengukuran kembali bersih Net remeasurement of
Anak terdiri dari kredit dengan rata-rata used for the acquisition of vehicles and/or penyisihan kerugian (3.959.876) (1.019.785) 10.229.757 806.842 6.056.938 losses allowance
Aset keuangan baru yang New financial assets
tingkat suku bunga sebesar 7,53% per tahun houses, and are repayable within 1 (one) to 28 diterbitkan atau originated or
yang digunakan untuk membeli kendaraan (twenty eight) years through monthly payroll dibeli 3.860.044 6.870.647 405.918 2.100.641 13.237.250 purchased
Aset keuangan yang
bermotor dan/atau rumah dengan jangka deductions. dihentikan Financial assets
pengakuannya (2.052.451) (3.977.125) (2.994.283) - (9.023.859) derecognised
waktu 1 (satu) sampai 28 (dua puluh
delapan) tahun yang dibayar melalui Total pembentukan/ Total allowance/
(pembalikan) (reversal)
pemotongan gaji karyawan setiap bulan. tahun berjalan (2.152.283) 1.873.737 7.641.392 2.907.483 10.270.329 during the year
Aset keuangan yang
dihapusbuku (205.875) (195.573) (11.021.042) (2.322.733) (13.745.223) Written-off assets
f. Bank Mandiri memiliki sejumlah perjanjian f. Bank Mandiri has several channeling loan Unwinding interest - - (714.754) - (714.754) Unwinding interest
Lain-lain 64.128 297.831 70.471 13.244 445.674 Others
penerusan kredit dengan lembaga keuangan agreements with several international financial
internasional (Catatan 61). institutions (Note 61). Saldo akhir tahun 9.665.633 16.721.875 12.693.914 10.273.223 49.354.645 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
PT BANK MANDIRI (PERSERO) TBK 1462 183 1463
184 ANNUAL REPORT 2024
Page 454
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING 12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and sehubungan dengan kredit yang diberikan dan sharia receivables/financing (continued):
sehubungan dengan kredit yang diberikan dan sharia receivables/financing (continued): piutang/pembiayaan syariah (lanjutan):
piutang/pembiayaan syariah (lanjutan):
h. Penghapusbukuan kredit macet h. Written-off of non-performing loans
g. Mutasi cadangan kerugian penurunan nilai g. Movements of allowance for impairment Pada tahun yang berakhir pada tanggal For period and year ended 31 December 2024
kredit yang diberikan dan losses on loans and sharia 31 Desember 2024 dan 2023, Bank and 2023, Bank Mandiri had written-off non-
piutang/pembiayaan syariah (lanjutan) receivables/financing (continued) Mandiri melaksanakan penghapusbukuan performing loans amounted to Rp11,097,083
kredit macet masing-masing sebesar and Rp17,863,589 (for Bank Mandiri only),
Rp11.097.083 dan Rp17.863.589 (Bank respectively. The criteria for loan write-offs are
2023 Mandiri saja). Adapun kriteria debitur yang as follows:
Syariah*)/ dapat dihapusbukukan meliputi:
Stage 1 Stage 2 Stage 3 Sharia*) Total a. Fasilitas kredit telah digolongkan macet; a. Loan facility has been classified as loss;
b. Fasilitas kredit telah dibentuk cadangan b. Loan facility has been provided with
Saldo awal tahun 12.334.510 27.535.018 15.556.355 9.186.762 64.612.645 Beginning balance
kerugian penurunan nilai sebesar 100% 100% (one hundred percent) allowance
(seratus persen) dari pokok kredit for impairment loss from the loss loan
Pengalihan ke/(dari): Transfer to/(from): macetnya; principal;
- Kerugian kredit 12 months expected - c. Telah dilakukan berbagai upaya c. Collection and recovery efforts have been
ekspektasian 12 bulan credit losses penagihan dan penyelamatan, namun performed, but the result is unsuccessful;
(stage 1) 1.040.068 (782.859) (257.209) - - (stage 1) tidak berhasil;
- Kerugian kredit d. Usaha debitur sudah tidak mempunyai d. The debtors’ business has no prospect or
ekspektasian sepanjang Lifetime expected - prospek atau kinerja debitur buruk atau has bad performance or they do not have
umurnya - tidak credit losses tidak ada kemampuan membayar; dan the loan repayment ability; and
mengalami penurunan - unimpaired e. Hapus buku dilakukan terhadap seluruh e. The write-offs are performed for all loan
nilai (stage 2) (1.147.513) 1.710.658 (563.145) - - (stage 2) kewajiban kreditnya, termasuk yang obligations, including non-cash loan
- Kerugian kredit berasal dari non-cash loan sehingga facilities, and the write-offs shall not be
ekspektasian sepanjang Lifetime expected - penghapusbukuan tidak boleh dilakukan written-off partially.
umurnya - mengalami credit losses pada sebagian kreditnya (partial write-off).
penurunan - impaired
nilai (stage 3) (63.955) (9.212.451) 9.276.406 - - (stage 3)
i. Kredit yang dihapusbukukan dicatat di i. Written-off loans are recorded in extra-
Total saldo awal setelah Total beginning balance
ekstra-komtabel. Bank terus melakukan comptable. The Bank continues pursuing
pengalihan 12.163.110 19.250.366 24.012.407 9.186.762 64.612.645 after transfer
usaha-usaha penagihan atas kredit yang for collection of the written-off loans. These
telah dihapusbukukan. Kredit ekstra- loans are not reflected in the consolidated
Pengukuran kembali bersih Net remeasurement of komtabel ini tidak disajikan dalam laporan statement of financial position. A summary of
penyisihan kerugian (2.864.358) (2.877.180) 9.575.956 611.782 4.446.200 losses allowance posisi keuangan konsolidasian. Ikhtisar movements of extra-comptable loans for the
Aset keuangan baru yang New financial assets mutasi kredit ekstra-komtabel untuk tahun periode and year ended 31 December 2024
diterbitkan atau originated or yang berakhir pada tanggal and 2023 are as follows (for Bank Mandiri
dibeli 4.811.944 3.067.776 828.217 2.513.931 11.221.868 purchased 31 Desember 2024 dan 2023 adalah sebagai only):
Aset keuangan yang berikut (Bank Mandiri saja):
dihentikan Financial assets
pengakuannya (1.887.053) (3.453.097) (539.331) - (5.879.481) derecognised 2024 2023
Total pembentukan/ Total allowance/
Saldo awal tahun 105.131.352 97.501.028 Beginning balance
(pembalikan) (reversal)
tahun berjalan 60.533 (3.262.501) 9.864.842 3.125.713 9.788.587 during the year
Penghapusbukuan 11.097.083 17.863.589 Write-offs
Aset keuangan yang
Penerimaan kembali kredit
dihapusbuku (166.419) (189.101) (17.885.463) (2.630.646) (20.871.629) Written-off assets yang telah dihapusbukukan Cash recoveries
Unwinding interest - - (319.605) - (319.605) Unwinding interest (cash recoveries) (6.783.077) (10.134.741) from written-off loans
Lain-lain (14.284) (42.383) (48.112) (6.600) (111.379) Others Lain-lain*) 1.051.473 (98.524) Others*)
Saldo akhir tahun 12.042.940 15.756.381 15.624.069 9.675.229 53.098.619 Ending balance Saldo akhir tahun 110.496.831 105.131.352 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
*) Merupakan selisih kurs karena penjabaran mata uang asing, *) Represents effect of foreign currency translation, re-recognition
pencatatan kembali aset yang dihapusbuku dan lainnya. of written off assets and others.
Manajemen berpendapat bahwa jumlah Management believes that the allowance for j. Kredit yang disalurkan Bank Mandiri dengan j. Loans channelled by Bank Mandiri through
cadangan kerugian penurunan nilai kredit impairment losses on loans and sharia sistem pembiayaan langsung (executing) ke direct financing (executing) to multifinance
yang diberikan dan piutang/pembiayaan receivables/financing is adequate. perusahaan pembiayaan dan pembiayaan company and joint financing mechanism as of
syariah telah memadai. bersama (joint financing) pada tanggal 31 December 2024 and 2023 amounted to
31 Desember 2024 dan 2023 masing-masing Rp16,378,143 and Rp11,971,089, respectively.
sebesar Rp16.378.143 dan Rp11.971.089.
PT BANK MANDIRI (PERSERO) TBK 1464 185 1465
186 ANNUAL REPORT 2024
Page 455
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. KREDIT YANG DIBERIKAN DAN 12. LOANS AND SHARIA RECEIVABLES/FINANCING 13. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) 13. CONSUMER FINANCING RECEIVABLES (continued)
PIUTANG/PEMBIAYAAN SYARIAH (lanjutan) (continued)
a. Rincian dari piutang pembiayaan konsumen a. Details of Subsidiary’s consumer financing
B. Berikut adalah informasi penting lainnya B. Other significant information related to loans and
sehubungan dengan kredit yang diberikan dan sharia receivables/financing (continued): Entitas Anak adalah sebagai berikut (lanjutan): receivables are as follows (continued):
piutang/pembiayaan syariah (lanjutan):
Angsuran dari saldo piutang pembiayaan Installments of consumer financing receivables -
k. Nilai tercatat diamortisasi dari kredit yang k. The carrying amount of loans and sharia konsumen - bruto pada tanggal 31 Desember gross as of 31 December 2024 and 2023 which will
diberikan dan piutang/pembiayasan syariah receivables/financing at amortised cost are as 2024 dan 2023 yang akan diterima dari be received from customers based on the maturity
adalah sebagai berikut: follows: konsumen berdasarkan tanggal jatuh temponya dates are as follows:
adalah sebagai berikut:
2024 2023
Kredit yang diberikan Loans 2024 2023
(Catatan 12A) 1.623.216.612 1.359.832.195 (Note 12A)
Bunga yang masih akan Accrued interest Tahun Year
diterima 5.968.024 5.123.412 receivables
Pendapatan diterima dimuka Unearned income 2024 - 22.117.833 2024
yang teratribusi (directly attributable) 2025 26.036.309 17.146.248 2025
(Catatan 35) (1.117.656) (1.023.992) (Note 35) 2026 dan sesudahnya 42.424.119 20.125.263 2026 and later
Cadangan kerugian Allowance for
penurunan nilai impairment losses Total 68.460.428 59.389.344 Total
(Catatan 12A.c dan 12B.g) (49.437.417) (53.110.476) (Note 12A.c and 12B.g)
Total 1.578.629.563 1.310.821.139 Total Pada tanggal 13 April 2016 PT Mandiri Utama On 13 April 2016, PT Mandiri Utama Finance
Finance (MUF) dan Bank telah menanda tangani (MUF) and the Bank signed a Joint Financing
Perjanjian Kerjasama Pembiayaan Bersama Agreement for Motor Vehicles between PT Bank
l. Pada tanggal 31 Desember 2024, nilai l. On 31 December 2024, book value of the
tercatat atas saldo kredit yang diberikan outstanding loans from Bank Mandiri to Kendaraan Bermotor antara PT Bank Mandiri Mandiri (Persero) Tbk. and PT Mandiri Utama
Bank Mandiri kepada PT Garuda Indonesia PT Garuda Indonesia (Persero) Tbk (Persero) Tbk. dan PT Mandiri Utama Finance. Finance. This agreement has undergone several
(Persero) Tbk (“Garuda”) sebagai dampak (“Garuda”) as a result of the restructuring are Perjanjian ini telah mengalami beberapa kali amendments, with the latest change documented
dari restrukturisasi adalah sebesar amounted to Rp900,499 or 21% of the perubahan dimana perubahan terakhir melalui in the Tenth Addendum (Addendum X) to the Joint
Rp900.499 atau sebesar 21% dari nilai contractual amount. This value will be amandemen Perjanjian Kerjasama Pembiayaan Financing Agreement for Motor Vehicles between
kontraktual pinjaman. Nilai ini akan recovered gradually in accordance with the Bersama Kendaran Bermotor antara PT Bank PT Bank Mandiri (Persero) Tbk. and PT Mandiri
terpulihkan secara bertahap sesuai dengan accounting concept after the restructuring Mandiri (Persero) Tbk. dan PT Mandiri Utama Utama Finance, recorded in Deed No. 2 dated
konsep akuntansi setelah tanggal date until the maturity date. Bank Mandiri still Finance yang termuat di dalam Akta Addendum 14 March 2024.The joint financing facility has been
restrukturisasi hingga tanggal jatuh tempo. has a claim value for loans disbursed to
Bank Mandiri tetap memiliki nilai tagih atas Garuda amounted to Rp4,252,787 according X (Sepuluh) Perjanjian Kerjasama Pembiayaan set at Rp22,000,000, with a joint financing portion
kredit yang diberikan kepada Garuda to the contractual value of the loan as stated Bersama Kendaran Bermotor antara PT Bank of at least 1% from MUF and up to 99% from the
sebesar Rp4.252.787 sesuai nilai kontraktual in the settlement agreement which has been Mandiri (Persero) Tbk. dan PT Mandiri Utama joint financier. This agreement is valid until
pinjaman sebagaimana tercantum dalam homologated by the Commercial Court at the Finance No. 2 tanggal 14 Maret 2024, dengan 28 February 2025.
perjanjian perdamaian yang telah Central Jakarta District Court, thus there is no fasilitas pembiayaan bersama menjadi sebesar
dihomologasi oleh Pengadilan Niaga pada write-off of the principal & deferred interest by Rp22.000.000 dengan porsi fasilitas pembiayaan
Pengadilan Negeri Jakarta Pusat, sehingga Bank Mandiri against Garuda. bersama sebesar minimal 1% dari MUF dan
tidak terdapat penghapusan jumlah tagihan maksimal 99% dari pemberi pembiayaan
pokok & bunga yang ditangguhkan Bank
Mandiri terhadap Garuda. bersama. Perjanjian ini berlaku sampai dengan
tanggal 28 Februari 2025.
m. Berdasarkan kolektibilitas sesuai POJK: m. By collectability based on FSA regulation:
Pada tanggal 6 Februari 2009, PT Mandiri Tunas On 6 February 2009, PT Mandiri Tunas Finance
Kolektibilitas kredit yang diberikan dan Collectability of loans and sharia Finance (MTF) dan Bank telah menanda tangani (MTF) and the Bank signed a Motor Vehicle
piutang/pembiayasan syariah sesuai POJK receivables/financing in accordance with FSA Perjanjian Kerjasama Kendaraan Bermotor yang Cooperation Agreement, documented in Deed
diungkapkan pada Catatan 65. regulation are disclosed in Note 65. termuat di dalam Akta No. 9. Perjanjian ini telah No. 9. This agreement has undergone several
mengalami beberapa kali perubahan dimana amendments, with the latest changes through the
perubahan terakhir melalui amandemen Nineteenth Addendum (XIX) of the Motor Vehicle
13. PIUTANG PEMBIAYAAN KONSUMEN 13. CONSUMER FINANCING RECEIVABLES
Perjanjian Kerjasama Kendaraan Bermotor yang Financing Cooperation Agreement documented in
a. Rincian dari piutang pembiayaan konsumen a. Details of Subsidiary’s consumer financing termuat di dalam Akta Addendum XIX Deed No. 55 dated 27 May 2024, and the Twelfth
Entitas Anak adalah sebagai berikut: receivables are as follows: (Kesembilan Belas) Perjanjian Kerjasama Addendum (XII) of the Financing Receivables
Pembiayaan Bersama Kendaraan Bermotor No. Takeover Cooperation Agreement (Customer
2024 2023 55 tanggal 27 Mei 2024 dan Perjanjian Asset Purchase) documented in Deed No. 56
Kerjasama Pengambilalihan Piutang Pembiayaan dated 27 May 2024, between MTF and the Bank.
Rupiah Rupiah antara MTF dan Bank yang termuat di dalam The joint financing facility has been set at
Piutang pembiayaan Consumer financing Akta Addendum XII (Kedua Belas) Perjanjian Rp27,000,000, with the joint financing portion
konsumen - bruto 68.460.428 59.389.344 receivables - gross Kerjasama Pengambialihan Piutang Pembiayaan being at least 1.00% from MTF and up to 99.00%
Dikurangi: Less: (Customer Asset Purchase) No. 56 tertanggal from the joint financier. This agreement is valid
Pendapatan pembiayaan konsumen Unearned income on 27 Mei 2024, dengan fasilitas pembiayaan until 28 February 2025.
yang belum diakui (26.887.122) (26.639.548) consumer financing
bersama menjadi sebesar Rp27.000.000 dengan
Total 41.573.306 32.749.796 Total porsi fasilitas pembiayaan bersama sebesar
minimal 1,00% dari MTF dan maksimal 99,00%
Dikurangi: cadangan kerugian Less: allowance for dari pemberi pembiayaan bersama. Perjanjian ini
penurunan nilai (934.353) (713.044) impairment losses berlaku sampai dengan tanggal 28 Februari
2025.
Neto 40.638.953 32.036.752 Net
PT BANK MANDIRI (PERSERO) TBK 1466 187 1467
188 ANNUAL REPORT 2024
Page 456
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
13. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) 13. CONSUMER FINANCING RECEIVABLES (continued) 13. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) 13. CONSUMER FINANCING RECEIVABLES (continued)
a. Rincian dari piutang pembiayaan konsumen a. Details of Subsidiary’s consumer financing a. Rincian dari piutang pembiayaan konsumen a. Details of Subsidiary’s consumer financing
Entitas Anak adalah sebagai berikut (lanjutan): receivables are as follows (continued): Entitas Anak adalah sebagai berikut (lanjutan): receivables are as follows (continued):
Pada tanggal 21 Februari 2022, MTF dan Bank On 21 February 2022, MTF and the Bank signed a
Berikut adalah perubahan nilai tercatat piutang Changes in carrying amount of consumer financing
menandatangani Perjanjian Kerjasama Joint Financing Agreement for the financing of
pembiayaan konsumen dengan klasifikasi biaya receivables classified as amortised cost upon
Pembiayaan Bersama dalam bentuk pembiayaan Passenger Vehicles, Commercial Vehicles, and
Passenger Vehicle, Commercial Vehicle, dan Heavy Equipment to the Bank's commercial diamortisasi berdasarkan stage untuk tahun yang stages for the period and year ended
Heavy Equipment kepada debitur komersial debtors. This agreement has been amended, with berakhir pada tanggal 31 Desember 2024 dan 31 December 2024 and 2023 are as follows
Bank. Perjanjian ini telah diubah dengan the latest amendment included in the Third 2023 (lanjutan): (continued):
perubahan terakhir termuat dalam Addendum III Addendum (Addendum III) to the Regular Joint
(Ketiga) Perjanjian Pembiayaan Bersama (Joint Financing Agreement between the Bank and the 2023
Financing) Reguler antara Bank dengan MTF MTF No. 030/PKS-LEG/MTF/II/2024 dated Stage 1 Stage 2 Stage 3 Total
No. 030/PKS-LEG/MTF/II/2024 tertanggal 21 February 2024. The joint financing facility is set
21 Februari 2024, dengan fasilitas pembiayaan at Rp6,000,000, with a joint financing portion of at Biaya perolehan diamortisasi Amortised cost
bersama sebesar Rp6.000.000 dengan porsi least 1.00% from MTF and up to 99.00% from the Saldo awal tahun 22.712.668 846.480 198.579 23.757.727 Beginning balance
fasilitas pembiayaan bersama sebesar minimal joint financier. The Company bears the credit risk Transfer ke/(dari) stage 1 239.079 (224.697) (14.382) - Transfer to/(from) stage 1
Transfer ke/(dari) stage 2 (1.147.403) 1.169.775 (22.372) - Transfer to/(from) stage 2
1,00% dari MTF dan maksimal 99,00% dari and receives income according to its financing Transfer ke/(dari) stage 3 (320.229) (408.192) 728.421 - Transfer to/(from) stage 3
pemberi pembiayaan bersama, dimana portion. This agreement has been extended until
Perseroan menanggung risiko kredit dan 20 February 2025. Total saldo awal setelah Total beginning balance
menerima pendapatan sesuai dengan porsi pengalihan 21.484.115 1.383.366 890.246 23.757.727 after transfer
pembiayaannya. Perjanjian ini telah diperpanjang
Pengukuran kembali bersih Remeasurement of net
sampai dengan tanggal 20 Februari 2025. nilai tercatat*) (4.408.140) (489.701) 984.254 (3.913.587) carrying amount*)
Aset keuangan baru yang New financial assets
Jangka waktu kontrak pembiayaan yang Financing period for contracts disbursed by the diterbitkan atau originated or
disalurkan oleh Entitas Anak atas kendaraan Subsidiaries on motor vehicles ranges from 12 - 84 dibeli 17.777.103 158.733 117.832 18.053.668 purchased
bermotor berkisar antara 12 - 84 bulan. months. Aset keuangan yang Financial assets
dihentikan pengakuannya (2.996.525) (431.253) (552.921) (3.980.699) derecognised
Aset keuangan yang Written-off financial
Termasuk dalam piutang pembiayaan konsumen Included in consumer financing receivables dihapusbuku (12.052) (61.217) (1.094.044) (1.167.313) assets
di atas adalah transaksi dengan pihak-pihak transactions are related parties transactions as of
berelasi pada tanggal 31 Desember 2024 dan 31 December 2024 and 2023 amounted to Total kenaikan/(penurunan) Total increase/(decrease)
2023 masing-masing sebesar Rp41.346 dan Rp41,346 and Rp11,542, respectively (Note 56). tahun berjalan 10.360.386 (823.438) (544.879) 8.992.069 during the year
Rp11.542 (Catatan 56).
Saldo akhir tahun 31.844.501 559.928 345.367 32.749.796 Ending balance
Berikut adalah perubahan nilai tercatat piutang Changes in carrying amount of consumer financing
pembiayaan konsumen dengan klasifikasi biaya receivables classified as amortised cost upon
diamortisasi berdasarkan stage untuk tahun yang stages for the period and year ended *) Termasuk di dalam pengukuran kembali bersih adalah pembayaran *) Including in the net remeasurement is repayment.
berakhir pada tanggal 31 Desember 2024 dan 31 December 2024 and 2023 are as follows: kembali.
2023:
b. Rata-rata suku bunga efektif yang dikenakan b. Average of effective interest rate charged to
2024 kepada konsumen adalah sebagai berikut: customers are as follows:
Stage 1 Stage 2 Stage 3 Total
2024 2023
Biaya perolehan diamortisasi Amortised cost
Saldo awal tahun 31.844.501 559.928 345.367 32.749.796 Beginning balance
Transfer ke/(dari) stage 1 846.090 (744.304) (101.786) - Transfer to/(from) stage 1 Mobil 17,17% 12,31% Car
Transfer ke/(dari) stage 2 (2.809.118) 2.866.575 (57.457) - Transfer to/(from) stage 2 Sepeda motor 34,89% 23,72% Motorcycle
Transfer ke/(dari) stage 3 (637.486) (565.430) 1.202.916 - Transfer to/(from) stage 3
Total saldo awal setelah Total beginning balance c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
Pengalihan 29.243.987 2.116.769 1.389.040 32.749.796 after transfer
Pengukuran kembali bersih Remeasurement of net piutang pembiayaan konsumen adalah sebagai consumer financing receivables are as follows:
nilai tercatat*) (8.411.118) (70.062) 862.817 (7.618.363) carrying amount*) berikut:
Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 22.067.803 168.550 172.412 22.408.765 purchased 2024 2023
Aset keuangan yang Financial assets
dihentikan pengakuannya (3.405.230) (472.888) (592.614) (4.470.732) derecognised
Aset keuangan yang Written-off financial Saldo awal tahun 713.044 610.361 Beginning balance
dihapusbuku (25.066) (151.446) (1.319.648) (1.496.160) assets
Pembentukan selama Allowance during
Total penambahan/(penurunan) Total increase/(decrease) tahun berjalan the year
tahun berjalan 10.226.389 (525.846) (877.033) 8.823.510 during the year
(Catatan 46) 1.717.469 1.277.661 (Note 46)
Penghapusbukuan (1.496.160) (1.167.313) Write-offs
Saldo akhir tahun 39.470.376 1.590.923 512.007 41.573.306 Ending balance
Lain-lain - (7.665) Others
Saldo akhir tahun 934.353 713.044 Ending balance
*) Termasuk di dalam pengukuran kembali bersih adalah pembayaran *) Including in the net remeasurement is repayment.
kembali.
PT BANK MANDIRI (PERSERO) TBK 1468 189 1469
190 ANNUAL REPORT 2024
Page 457
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk.
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
13. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) 13. CONSUMER FINANCING RECEIVABLES (continued)
13. PIUTANG PEMBIAYAAN KONSUMEN (lanjutan) 13. CONSUMER FINANCING RECEIVABLES (continued)
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
piutang pembiayaan konsumen adalah sebagai consumer financing receivables are as follows d. Piutang pembiayaan konsumen yang menjadi d. Consumer financing receivables pledged as
berikut (lanjutan): (continued):
jaminan atas efek-efek yang diterbitkan pada collateral for debt securities issued as of
2024 tanggal 31 Desember 2024 dan 2023 adalah 31 December 2024 and 2023 are Rp2,435,067 and
Stage 1 Stage 2 Stage 3 Total masing-masing sebesar Rp2.435.067 dan Rp2,654,370 respectively (Note 30).
Rp2.654.370 (Catatan 30).
Saldo awal tahun 459.935 122.002 131.107 713.044 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
Kerugian kredit ekspektasian 12 months expected
e. Piutang pembiayaan konsumen yang menjadi e. Consumer financing receivables pledged as
12 bulan (stage 1) 68.504 (53.221) (15.283) - credit losses (stage 1) jaminan atas pinjaman yang diterima pada collateral for fund borrowing as of 31 December
Kerugian kredit ekspektasian Lifetime expected
sepanjang umurnya - credit losses tanggal 31 Desember 2024 dan 2023 adalah 2024 and 2023 are Rp23,464,134 and
tidak mengalami - non-impaired masing-masing sebesar Rp23.464.134 dan Rp18,002,436 respectively (Note 36h).
penurunan nilai (stage 2) (90.092) 96.774 (6.682) - (stage 2)
Kerugian kredit ekspektasian Lifetime expected Rp18.002.436 (Catatan 36h).
sepanjang umurnya - mengalami credit losses
penurunan nilai (stage 3) (18.020) (36.140) 54.160 - impaired (stage 3)
f. Sebagai jaminan atas piutang pembiayaan f. As a collateral to the consumer financing
Total saldo awal setelah Total beginning balance
pengalihan 420.327 129.415 163.302 713.044 after transfer konsumen yang diberikan, Entitas Anak receivables, the Subsidiaries received Vehicles
Pengukuran kembali bersih Net remeasurement of menerima jaminan dari konsumen berupa Bukti Ownership Certificate (“BPKB”) from its customer
penyisihan kerugian (150.074) 247.922 1.571.052 1.668.900 losses allowance Kepemilikan Kendaraan Bermotor (“BPKB”) atas for every vehicle financed by the Subsidiaries.
Aset keuangan baru yang New financial assets
diterbitkan atau originated or kendaraan bermotor yang dibiayai oleh Entitas
dibeli 283.680 52.865 72.140 408.685 purchased
Aset keuangan yang Financial assets Anak.
dihentikan pengakuannya (63.117) (102.736) (194.263) (360.116) derecognised
Total pembentukan Total allowance
tahun berjalan 70.489 198.051 1.448.929 1.717.469 during the year
14. INVESTASI BERSIH DALAM SEWA PEMBIAYAAN 14. NET INVESTMENT FINANCE LEASES
Aset keuangan yang Written-off financial
dihapusbuku (25.066) (151.446) (1.319.648) (1.496.160) assets
Lain-lain (10.847) 2 10.845 - Others a. Rincian dari investasi bersih dalam sewa a. Details of Subsidiaries’ net investment finance
Saldo akhir tahun 454.903 176.022 303.428 934.353 Ending balance
pembiayaan Entitas Anak adalah sebagai berikut: leases are as follows:
2023 2024 2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 415.028 108.061 87.272 610.361 Beginning balance Rupiah Rupiah
Pihak ketiga Third parties
Pengalihan ke/(dari): Transfer to/(from):
Kerugian kredit ekspektasian 12 months expected Piutang sewa pembiayaan Gross finance lease
12 bulan (stage 1) 21.775 (19.036) (2.739) - credit losses (stage 1) bruto 6.791.445 6.345.951 receivables
Kerugian kredit ekspektasian Lifetime expected
sepanjang umurnya - credit losses Piutang sewa pembiayaan yang Finance lease receivables
tidak mengalami - non-impaired
penurunan nilai (stage 2) (29.846) 33.759 (3.913) - (stage 2) dibiayai bersama dengan jointly funded with other
Kerugian kredit ekspektasian Lifetime expected pihak-pihak lain without parties without
sepanjang umurnya - mengalami credit losses
penurunan nilai (stage 3) (11.465) (41.738) 53.203 - - impaired (stage 3) recourse - bruto (22.400) (28.009) recourse - gross
Total saldo awal setelah Total beginning balance Nilai sisa terjamin 2.445.103 2.672.995 Guaranteed residual value
pengalihan 395.492 81.046 133.823 610.361 after transfer Pendapatan sewa pembiayaan
Pengukuran kembali bersih Net remeasurement of yang ditangguhkan (1.011.969) (828.700) Deferred finance lease income
penyisihan kerugian (106.754) 151.325 1.224.336 1.268.907 losses allowance
Aset keuangan baru yang New financial assets Simpanan jaminan (2.445.103) (2.672.995) Security deposits
diterbitkan atau originated or
dibeli 234.091 46.747 54.049 334.887 purchased
Aset keuangan yang Financial assets Total investasi bersih dalam Total net investment finance
dihentikan pengakuannya (55.510) (83.213) (187.410) (326.133) derecognised
sewa pembiayaan 5.757.076 5.489.242 leases
Total pembentukan Total allowance Dikurangi: cadangan kerugian Less: allowance for
tahun berjalan 71.827 114.859 1.090.975 1.277.661 during the year
penurunan nilai (103.337) (70.170) impairment losses
Aset keuangan yang Written-off financial
dihapusbuku (12.052) (61.217) (1.094.044) (1.167.313) assets
Lain-lain 4.668 (12.686) 353 (7.665) Others Neto 5.653.739 5.419.072 Net
Saldo akhir tahun 459.935 122.002 131.107 713.044 Ending balance
Manajemen berpendapat bahwa cadangan Management believes that the allowance for Jangka waktu kontrak pembiayaan yang Financing period for contracts disbursed by the
kerugian penurunan nilai piutang pembiayaan impairment losses on consumer financing disalurkan oleh Entitas Anak atas kendaraan Subsidiaries on motor vehicles ranges between
konsumen telah memadai. receivables is adequate. bermotor berkisar antara 12 - 60 bulan. 12 - 60 months.
PT BANK MANDIRI (PERSERO) TBK 1470 191 1471 ANNUAL REPORT 2024
192
Page 458
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk.
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. INVESTASI BERSIH DALAM SEWA PEMBIAYAAN 14. NET INVESTMENT FINANCE LEASES (continued)
14. INVESTASI BERSIH DALAM SEWA PEMBIAYAAN 14. NET INVESTMENT FINANCE LEASES (continued)
(lanjutan)
(lanjutan)
a. Rincian dari investasi bersih dalam sewa a. Details of Subsidiaries’ net investment finance
a. Rincian dari investasi bersih dalam sewa a. Details of Subsidiaries’ net investment finance
pembiayaan Entitas Anak adalah sebagai berikut leases are as follows (continued):
pembiayaan Entitas Anak adalah sebagai berikut leases are as follows (continued):
(lanjutan):
(lanjutan):
Berikut adalah perubahan nilai tercatat investasi Movements in carrying amount of net investment
Piutang sewa pembiayaan - bruto sesuai dengan Details of investment finance leases - gross, based
bersih dalam sewa pembiayaan dengan finance leases classified as at amortised cost upon
tanggal jatuh temponya adalah sebagai berikut: on the maturity date are as follows:
klasifikasi biaya perolehan diamortisasi stages are as follows (continued):
berdasarkan stage (lanjutan):
2024 2023
2023
Tahun Year
2024 - 3.462.663 2024 Stage 1 Stage 2 Stage 3 Total
2025 3.379.367 1.914.638 2025
Biaya perolehan diamortisasi At amortised cost
2026 dan sesudahnya 3.412.078 968.650 2026 and later
Saldo awal tahun 5.676.950 168.820 26.790 5.872.560 Beginning balance
Transfer ke/(dari) stage 1 31.077 (29.625) (1.452) - Transfer to/(from) stage 1
6.791.445 6.345.951 Transfer ke/(dari) stage 2 (245.387) 248.808 (3.421) - Transfer to/(from) stage 2
Piutang sewa pembiayaan yang Finance lease receivables Transfer ke/(dari) stage 3 (14.323) (46.353) 60.676 - Transfer to/(from) stage 3
dibiayai bersama dengan jointly funded with other
pihak-pihak lain without parties without Total saldo awal Total beginning balance
recourse - bruto (22.400) (28.009) recourse - gross setelah pengalihan 5.448.317 341.650 82.593 5.872.560 after transfer
Nilai sisa terjamin, pendapatan Guaranteed residual value,
sewa pembiayaan deferred finance Pengukuran kembali bersih Remeasurement of net
yang ditangguhkan dan lease income and nilai tercatat*) (1.876.707) (71.649) 74.314 (1.874.042) carrying amount*)
simpanan jaminan (1.011.969) (828.700) security deposits Aset keuangan baru yang New financial assets
diterbitkan atau originated or
dibeli 2.484.571 40.857 3.471 2.528.899 purchased
Investasi bersih dalam sewa Net invesment finance Aset keuangan yang Financial assets
pembiayaan 5.757.076 5.489.242 lease dihentikan pengakuannya (762.804) (132.871) (66.377) (962.052) derecognised
Aset keuangan yang Written-off financial
dihapusbuku (792) (409) (74.922) (76.123) assets
Berikut adalah perubahan nilai tercatat investasi Movements in carrying amount of net investment Total penurunan Total decrease
bersih dalam sewa pembiayaan dengan finance leases classified as at amortised cost upon tahun berjalan (155.732) (164.072) (63.514) (383.318) during the year
klasifikasi biaya perolehan diamortisasi stages are as follows:
Saldo akhir tahun 5.292.585 177.578 19.079 5.489.242 Ending balance
berdasarkan stage:
2024
*) Termasuk di dalam pengukuran kembali bersih adalah pembayaran *) Including in the net remeasurement is repayment.
kembali.
Stage 1 Stage 2 Stage 3 Total
b. Rata-rata suku bunga efektif yang dikenakan b. Average of effective interest rate charged to
Biaya perolehan diamortisasi At amortised cost kepada konsumen adalah sebagai berikut: customers are as follows:
Saldo awal tahun 5.292.585 177.578 19.079 5.489.242 Beginning balance
Transfer ke/(dari) stage 1 122.320 (98.355) (23.965) - Transfer to/(from) stage 1
Transfer ke/(dari) stage 2 (687.876) 693.949 (6.073) - Transfer to/(from) stage 2 2024 2023
Transfer ke/(dari) stage 3 (47.202) (182.020) 229.222 - Transfer to/(from) stage 3
Mobil 18,75% 13,26% Car
Total saldo awal Total beginning balance Alat berat 11,12% 11,53% Heavy equipment
setelah pengalihan 4.679.827 591.152 218.263 5.489.242 after transfer Mesin 18,01% 11,89% Machine
Pengukuran kembali bersih Remeasurement of net c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
nilai tercatat*) (1.641.474) (7.912) 40.850 (1.608.536) carrying amount*) investasi bersih dalam sewa pembiayaan adalah net investment finance leases are as follows:
Aset keuangan baru yang New financial assets sebagai berikut:
diterbitkan atau originated or
dibeli 3.003.610 89.069 2.472 3.095.151 purchased
Aset keuangan yang Financial assets 2024 2023
dihentikan pengakuannya (900.015) (218.790) (47.824) (1.166.629) derecognised
Aset keuangan yang Written-off financial
dihapusbuku (2.333) (6.106) (43.713) (52.152) assets Saldo awal tahun 70.170 139.173 Beginning balance
Pembentukan selama Allowance during
Total kenaikan/(penurunan) Total increase/(decrease)
tahun berjalan 459.788 (143.739) (48.215) 267.834 during the year tahun berjalan (Catatan 46) 85.319 7.120 the year (Note 46)
Penghapusbukuan (52.152) (76.123) Write-offs
Saldo akhir tahun 5.139.615 447.413 170.048 5.757.076 Ending balance
Saldo akhir tahun 103.337 70.170 Ending balance
*) Termasuk di dalam pengukuran kembali bersih adalah pembayaran *) Including in the net remeasurement is repayment.
kembali.
PT BANK MANDIRI (PERSERO) TBK 1472 1473
194 ANNUAL REPORT 2024
193
Page 459
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. INVESTASI BERSIH DALAM SEWA PEMBIAYAAN 14. NET INVESTMENT FINANCE LEASES (continued) 14. INVESTASI BERSIH DALAM SEWA PEMBIAYAAN 14. NET INVESTMENT FINANCE LEASES (continued)
(lanjutan) (lanjutan)
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on d. Investasi bersih dalam sewa pembiayaan yang d. Net investment finance leases pledged as
investasi bersih dalam sewa pembiayaan adalah net investment finance leases are as follows menjadi jaminan atas efek-efek yang diterbitkan collateral for debt securities issued as of
sebagai berikut (lanjutan): (continued): pada tanggal 31 Desember 2024 dan 2023 31 December 2024 and 2023 were amounted to
2024
adalah masing-masing sebesar Rp433.293 dan Rp433,293 and Rp763,080, respectively (Note 30).
Rp763.080 (Catatan 30).
Stage 1 Stage 2 Stage 3 Total
e. Investasi bersih dalam sewa pembiayaan yang e. Net investment finance lease pledged as collateral
Saldo awal tahun 46.071 18.881 5.218 70.170 Beginning balance menjadi jaminan atas pinjaman yang diterima for fund borrowings as of 31 December 2024 and
Pengalihan ke/(dari): Transfer to/(from): pada tanggal 31 Desember 2024 dan 2023 2023 were amounted to Rp1,583,867 and
Kerugian kredit ekpektasian 12 months expected credit adalah masing-masing sebesar Rp1.583.867 dan Rp874,859, respectively (Note 36f).
12 bulan (stage 1) 6.926 (5.039) (1.887) - losses (stage 1) Rp874.859 (Catatan 36f).
Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime expected credit
tidak mengalami penurunan losses - non-impaired f. Berdasarkan kolektibilitas sesuai POJK: f. By collectability based on FSA regulation:
nilai (stage 2) (7.626) 8.151 (525) - (stage 2)
Kerugian kredit ekspektasian Lifetime expected credit Kolektibilitas investasi bersih dalam sewa Collectability of investment finance leases in
sepanjang umurnya - mengalami losses - impaired
penurunan nilai (stage 3) (2.700) (6.906) 9.606 - (stage 3) pembiayaan sesuai POJK diungkapkan pada accordance with FSA regulation are disclosed in
Catatan 65. Note 65.
Total saldo awal Total beginning balance
setelah pengalihan 42.671 15.087 12.412 70.170 after transfer
Pengukuran kembali bersih Net remeasurement of 15. TAGIHAN AKSEPTASI 15. ACCEPTANCE RECEIVABLES
penyisihan kerugian (8.043) 34.080 91.896 117.933 losses allowance
Aset keuangan baru yang New financial assets a. Berdasarkan jenis mata uang, pihak berelasi dan a. By currency, related parties and third parties:
diterbitkan atau originated or
dibeli 16.429 25.280 1.772 43.481 purchased
pihak ketiga:
Aset keuangan yang Financial assets
dihentikan pengakuannya (19.040) (41.322) (15.733) (76.095) derecognised 2024 2023
Total pembentukan/(pembalikan) (10.654) 18.038 77.935 85.319 Total allowance/(reversal)
tahun berjalan during the period
Rupiah Rupiah
Aset keuangan yang Written-off financial Tagihan kepada bank lain Receivables from other banks
dihapusbuku (2.333) (6.106) (43.713) (52.152) assets Pihak berelasi (Catatan 56) 418.984 533.263 Related parties (Note 56)
Pihak ketiga 285.344 254.190 Third parties
Saldo akhir tahun 29.684 27.019 46.634 103.337 Ending balance
704.328 787.453
2023
Stage 1 Stage 2 Stage 3 Total Tagihan kepada debitur Receivables from debtors
Pihak berelasi (Catatan 56) 961.892 848.573 Related parties (Note 56)
Saldo awal tahun 95.289 34.345 9.539 139.173 Beginning balance Pihak ketiga 3.847.716 7.549.465 Third parties
Pengalihan ke/(dari): Transfer to/(from): 4.809.608 8.398.038
Kerugian kredit ekpektasian 12 months expected credit
12 bulan (stage 1) 2.584 (2.447) (137) - losses (stage 1)
Kerugian kredit ekspektasian Total Rupiah 5.513.936 9.185.491 Total Rupiah
sepanjang umurnya - Lifetime expected credit
tidak mengalami penurunan losses - non-impaired
nilai (stage 2) (4.088) 4.821 (733) - (stage 2)
Kerugian kredit ekspektasian Lifetime expected credit Mata uang asing Foreign currencies
sepanjang umurnya - mengalami losses - impaired Tagihan kepada bank lain Receivables from other banks
penurunan nilai (stage 3) (374) (4.549) 4.923 - (stage 3) Pihak berelasi (Catatan 56) - 667 Related parties (Note 56)
Total saldo awal Total beginning balance
Pihak ketiga 77.672 221.627 Third parties
setelah pengalihan 93.411 32.170 13.592 139.173 after transfer
77.672 222.294
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (36.401) 2.691 86.483 52.773 losses allowance
Aset keuangan baru yang New financial assets Tagihan kepada debitur Receivables from debtors
diterbitkan atau originated or Pihak berelasi (Catatan 56) 317.988 867.924 Related parties (Note 56)
dibeli 7.213 14.891 1.526 23.630 purchased Pihak ketiga 3.404.269 4.518.179 Third parties
Aset keuangan yang Financial assets
dihentikan pengakuannya (17.360) (30.462) (21.461) (69.283) derecognised
3.722.257 5.386.103
Total pembentukan/(pembalikan) Total allowance/(reversal)
tahun berjalan (46.548) (12.880) 66.548 7.120 during the year Total mata uang asing Total foreign currencies
Aset keuangan yang Written-off financial
dihapusbuku (792) (409) (74.922) (76.123) assets (Catatan 62.B.(iv)) 3.799.929 5.608.397 (Note 62.B.(iv))
Saldo akhir tahun 46.071 18.881 5.218 70.170 Ending balance 9.313.865 14.793.888
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (31.340) (122.212) impairment losses
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan nilai investasi bersih dalam impairment losses on net investment finance lease Neto 9.282.525 14.671.676 Net
sewa pembiayaan telah memadai. is adequate.
PT BANK MANDIRI (PERSERO) TBK 1474 195 1475
196 ANNUAL REPORT 2024
Page 460
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
15. TAGIHAN AKSEPTASI (lanjutan) 15. ACCEPTANCE RECEIVABLES (continued)
15. TAGIHAN AKSEPTASI (lanjutan) 15. ACCEPTANCE RECEIVABLES (continued)
b. Berdasarkan jatuh tempo: b. By maturity:
a. Berdasarkan jenis mata uang, pihak berelasi dan a. By currency, related parties and third parties
pihak ketiga (lanjutan): (continued): 2024 2023
Rupiah Rupiah
Berikut adalah perubahan nilai tercatat tagihan Movements in carrying amount of acceptance
Kurang dari 1 bulan 939.242 1.294.293 Less than 1 month
akseptasi dengan klasifikasi biaya perolehan receivables classified as at amortised cost upon 1 - 3 bulan 2.596.722 3.875.992 1 - 3 months
diamortisasi berdasarkan stage: stages: 3 - 6 bulan 1.977.972 4.015.206 3 - 6 months
2024 Total Rupiah 5.513.936 9.185.491 Total Rupiah
Syariah /*)
Stage 1 Stage 2 Stage 3 Sharia*) Total Mata uang asing Foreign currencies
Kurang dari 1 bulan 1.082.622 1.388.088 Less than 1 month
1 - 3 bulan 1.889.492 2.167.759 1 - 3 months
Biaya perolehan diamortisasi At amortised cost
Saldo awal tahun 14.284.950 177.991 - 330.947 14.793.888 Beginning balance
3 - 6 bulan 547.886 1.748.610 3 - 6 months
6 - 12 bulan 30.962 204.009 6 - 12 months
Pengukuran kembali bersih Remeasurement of net Lebih dari 12 bulan 248.967 99.931 Over 12 months
nilai tercatat**) (38.343) 145 - (178.804) (217.002) carrying amount**)
Aset keuangan baru yang New financial assets Total mata uang asing Total foreign currencies
diterbitkan atau originated or (Catatan 62.B.(iv)) 3.799.929 5.608.397 (Note 62.B.(iv))
dibeli 30.926.707 96.915 - - 31.023.622 purchased
Aset keuangan yang Financial assets 9.313.865 14.793.888
dihentikan pengakuannya (36.089.877) (268.301) - - (36.358.178) derecognised
Lain-lain 71.399 136 - - 71.535 Others
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (31.340) (122.212) impairment losses
Total penurunan Total decrease
tahun berjalan (5.130.114) (171.105) - (178.804) (5.480.023) during the year Neto 9.282.525 14.671.676 Net
Saldo akhir tahun 9.154.836 6.886 - 152.143 9.313.865 Ending balance
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
tagihan akseptasi: acceptance receivables:
**) Termasuk di dalam pengukuran kembali bersih adalah pembayaran **) Including in the net remeasurement is repayment.
kembali. 2024 2023
2023
Syariah*)/ Saldo awal tahun 122.212 61.963 Beginning balance
Stage 1 Stage 2 Stage 3 Sharia*) Total (Pembalikan)/pembentukan Total (reversal)/allowance
selama tahun berjalan during the year
Biaya perolehan diamortisasi At amortised cost (Catatan 46) (91.509) 59.315 (Note 46)
Saldo awal tahun 11.267.881 87.483 2.515 423.702 11.781.581 Beginning balance Lain-lain*) 637 934 Others*)
Pengalihan ke/(dari) stage 2 (23.404) 23.404 - - - Transfer to/(from) stage 2 Saldo akhir tahun 31.340 122.212 Ending balance
Total saldo awal setelah Total beginning balance
pengalihan 11.244.477 110.887 2.515 423.702 11.781.581 transfer
*) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currency translation.
2024
Pengukuran kembali bersih Remeasurement of net Syariah*)/
nilai tercatat**) 46.734 4.765 - (92.755) (41.256) carrying amount**) Stage 1 Stage 2 Stage 3 Sharia*) Total
Aset keuangan baru yang New financial assets
diterbitkan atau originated or Saldo awal tahun 29.917 87.984 - 4.311 122.212 Beginning balance
dibeli 35.815.000 937.938 1.340 - 36.754.278 purchased
Pengukuran kembali bersih Remeasurement of net
Aset keuangan yang Financial assets penyisihan kerugian (15.021) (72) - (2.458) (17.551) carrying amount
dihentikan pengakuannya (32.718.932) (870.327) (3.855) - (33.593.114) derecognised Aset keuangan baru yang New financial assets
Lain-lain (102.329) (5.272) - - (107.601) Others diterbitkan atau originated or
dibeli 51.773 19.096 - - 70.869 purchased
Total kenaikan/ Total increase/ Aset keuangan yang Financial assets
(penurunan) (decrease) dihentikan pengakuannya (41.480) (103.347) - - (144.827) derecognised
tahun berjalan 3.040.473 67.104 (2.515) (92.755) 3.012.307 during the year
Total pembalikan Total reversal
tahun berjalan (4.728) (84.323) - (2.458) (91.509) during the year
Saldo akhir tahun 14.284.950 177.991 - 330.947 14.793.888 Ending balance Lain-lain**) 548 90 - (1) 637 Others**)
Saldo akhir tahun 25.737 3.751 - 1.852 31.340 Ending balance
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk di dalam pengukuran kembali bersih adalah pembayaran **) Including in the net remeasurement is repayment.
kembali. *) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation
PT BANK MANDIRI (PERSERO) TBK 1476 197 1477
198 ANNUAL REPORT 2024
Page 461
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
16. PENYERTAAN SAHAM (lanjutan) 16. INVESTMENTS IN SHARES (continued)
15. TAGIHAN AKSEPTASI (lanjutan) 15. ACCEPTANCE RECEIVABLES (continued)
a. Rincian penyertaan saham adalah sebagai a. The detail of investments in shares are as follows
c. Mutasi cadangan kerugian penurunan nilai c. Movements of allowance for impairment losses on berikut (lanjutan): (continued):
tagihan akseptasi (lanjutan): acceptance receivables (continued):
Rincian dari penyertaan saham pada tanggal The detail of investments in shares as of
2023
31 Desember 2024 dan 2023 adalah sebagai 31 December 2024 and 2023 are as follows:
Syariah*)/
Stage 1 Stage 2 Stage 3 Sharia*) Total
berikut:
2024 2023
Saldo awal tahun 35.320 19.314 2.515 4.814 61.963 Beginning balance
Pengalihan ke/(dari): Transfer to/(from): Nama Persentase Nilai Persentase Nilai
Kerugian kredit ekspektasian Lifetime expected Perusahaan/ Jenis Usaha/ Kepemilikan/ Tercatat/ Kepemilikan/ Tercatat/
sepanjang umurnya - losses - Investee Nature Percentage of Carrying Percentage of Carrying
tidak mengalami non-impaired Companies of Business Ownership Amount Ownership Amount
penurunan nilai (stage 2) (158) 158 - - - (stage 2)
Metode nilai wajar:/Fair value method:
Total saldo awal setelah Total beginning balance PT Fintek Karya Nusantara Penyelenggara Jasa
pengalihan 35.162 19.472 2.515 4.814 61.963 transfer Sistem Pembayaran/
Fintech Lending 15,72% 586.554 15,72% 620.353
PT Amartha Nusantara Raya Penyelenggara Jasa
Pengukuran kembali bersih Remeasurement of net Sistem Pembayaran/
penyisihan kerugian (14.568) (589) - (374) (15.531) carrying amount Fintech Lending 6,06% 372.179 6,06% 254.170
Aset keuangan baru yang New financial assets PT Sinbad Karya Perdagangan Layanan Digital/
diterbitkan atau originated or Digital Service 7,32% 185.144 3,57% 38.450
dibeli 74.947 247.444 1.340 - 323.731 purchased PT Intersoft Solutions Layanan Digital/
Aset keuangan yang Financial assets Digital Service 16,11% 130.150 16,11% 112.515
dihentikan pengakuannya (65.895) (179.135) (3.855) - (248.885) derecognised PT Ayopop Teknologi Indonesia Antarmuka Pemrograman
Aplikasi Keuangan/
Open Finance API 7,44% 125.819 7,44% 138.072
Total pembentukan/ Total allowance/
Sleekr Pte. Ltd. Platform SDM dan
(pembalikan) (reversal) Akuntansi/HR and
tahun berjalan (5.516) 67.720 (2.515) (374) 59.315 during the year Accounting Platform 3,63% 111.101 3,29% 160.603
Lain-lain**) 271 792 - (129) 934 Others**) PT Privy Identitas Digital Layanan Digital/
Digital Service 4,90% 104.469 4,90% 95.201
Saldo akhir tahun 29.917 87.984 - 4.311 122.212 Ending balance Qoala Technology Pte. Ltd. Teknologi Asuransi/
Insurance Technology 1,76% 81.941 1,76% 89.555
PT Penyelesaian Transaksi Penyelenggara Jasa
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109. Elektronik Nasional Sistem Pembayaran/
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currency translation. Fintech Lending 17,50% 76.670 17,50% 37.440
PT Delos Teknologi Maritim Jaya Teknologi Agrobisnis/
Agricultural Technology 7,13% 43.871 4,61% 27.449
Manajemen berpendapat bahwa cadangan Management believes that the allowance for Lunaria Annua Holding Pte. Ltd. Penyelenggara Jasa
kerugian penurunan nilai tagihan akseptasi telah impairment losses on acceptance receivables is Sistem Pembayaran/
Fintech Lending 2,17% 40.208 2,17% 105.211
memadai. adequate. PT Agriaku Digital Indonesia Teknologi Agrobisnis/
Agricultural Technology 1,60% 37.944 1,58% 35.673
d. Informasi mengenai pengelompokan berdasarkan d. Information in respect of classification of PT Crowde Membangun Bangsa Penyelenggara Jasa
Sistem Pembayaran/
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” from sharia Fintech Lending 12,47% 26.395 12,47% 35.964
“mengalami penurunan nilai” untuk aset Subsidiary are disclosed in Note 62A. PT Kliring Penjaminan Penyelenggara Jasa
keuangan dari Entitas Anak syariah diungkapkan Efek Indonesia Kliring dan Penjaminan/
Central Counterparty 1,11% 20.000 - -
pada Catatan 62A. Lain-lain (masing-masing
di bawah Rp20.000)/
e. Berdasarkan kolektibilitas sesuai POJK: e. By collectability based on FSA regulation: Others (each less than
Rp20,000) Beragam/Various 0,01% - 100,00% 24.163 0,01% - 100,00% 63.226
Kolektibilitas tagihan akseptasi sesuai POJK Collectability of acceptance receivables in 1.966.608 1.813.882
diungkapkan pada Catatan 65. accordance with FSA regulation are disclosed in
Note 65.
Metode biaya dan ekuitas:/
Cost and equity method:
PT Asuransi Jiwa Inhealth Indonesia*) Asuransi Jiwa/
16. PENYERTAAN SAHAM 16. INVESTMENTS IN SHARES Life Insurance 20,00% 436.588 - -
PT Djakarta Lloyd (Persero) Pelayaran Niaga/
Shipping Line - - 17,67% 32.067
a. Rincian penyertaan saham adalah sebagai a. The detail of investments in shares are as follows: Lain-lain (masing-masing
di bawah Rp20.000)/
berikut: Others (each less than
Rp20,000) Beragam/Various 0,000001% - 10% 15.538 0,000001% - 10% 15.538
2024 2023 452.126 47.605
Penyertaan saham Investments in shares Total 2.418.734 1.861.487
Pihak berelasi (Catatan 56) 1.023.142 652.420 Related parties (Note 56) Dikurangi: cadangan kerugian
penurunan nilai/
Pihak ketiga 1.395.592 1.209.067 Third parties Less: allowance for
impairment losses (1.986) (34.123)
Total 2.418.734 1.861.487 Total Neto/Net 2.416.748 1.827.364
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.986) (34.123) impairment losses *) Pada tanggal 26 Juni 2024, terdapat perubahan atas klasifikasi *) On 26 June 2024, there were changes in classification of investment
penyertaan kepada Mandiri Inhealth dari penyertaan kepada Entitas in Mandiri Inhealth from investment in Subsidiaries become
Neto 2.416.748 1.827.364 Net Anak menjadi penyertaan kepada entitas asosiasi karena pengalihan
pengendalian (Catatan 1g).
investment in associates due to control transfer (Note 1g).
PT BANK MANDIRI (PERSERO) TBK 1478 199 1479
200 ANNUAL REPORT 2024
Page 462
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
16. PENYERTAAN SAHAM (lanjutan) 16. INVESTMENTS IN SHARES (continued)
18. ASET TETAP 18. FIXED ASSETS
b. Mutasi cadangan kerugian penurunan nilai b. Movements of allowance for impairment losses on
penyertaan saham: investments in shares: a. Rincian aset tetap adalah sebagai berikut: a. The details of fixed assets were as follows:
2024 2023
2024
Pengalihan
Saldo awal tahun 34.123 68.640 Beginning balance pengendalian
Pembalikan selama tahun Reversal during the Saldo atas entitas
berjalan (Catatan 46) (704) (33.917) year (Note 46) awal*)/ anak/Control Saldo
Penghapusbukuan (32.167) - Write-offs Beginning Penambahan/ Revaluasi/ Pengurangan/ Reklasifikasi/ transfer of a akhir**)/
Lain-lain*) 734 (600)
*)
Ending balance**)
Others*) balance Additions Revaluation Deductions Reclassifications subsidiary
Saldo akhir tahun 1.986 34.123 Ending balance
Biaya perolehan/nilai At cost/revaluation
revaluasi value
*) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currency translation.
Pemilikan langsung Direct ownership
Tanah 41.417.725 242.038 114.050 - 427.106 - 42.200.919 Land
Manajemen berpendapat bahwa jumlah Management believes that the allowance for Bangunan 11.897.086 266.238 - (4.887) 1.067.967 - 13.226.404 Building
cadangan kerugian penurunan nilai penyertaan impairment losses on investments in shares are Perlengkapan, Furniture and fixtures,
saham telah memadai. adequate. peralatan kantor office equipment
dan komputer 15.587.063 768.293 - (115.385) 1.244.818 (103.197) 17.381.592 and computer
Kendaraan bermotor 247.039 1.705 - (1.185) - (1.539) 246.020 Vehicles
c. Berdasarkan kolektibilitas sesuai POJK: c. By collectability based on FSA regulation: Aset dalam Construction in
pembangunan 4.438.613 4.863.277 - - (2.739.891) (381) 6.561.618 progress
Kolektibilitas penyertaan saham sesuai POJK Collectability of investments in shares in
diungkapkan pada Catatan 65. accordance with FSA regulation are disclosed in 73.587.526 6.141.551 114.050 (121.457) - (105.117) 79.616.553
Note 65. Aset hak guna 8.727.505 2.605.544 - (409.124) - (81.798) 10.842.127 Right of use assets
82.315.031 8.747.095 114.050 (530.581) - (186.915) 90.458.680
17. BIAYA DIBAYAR DIMUKA 17. PREPAID EXPENSES
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownership
2024 2023 Bangunan 4.761.830 703.431 - (953) - - 5.464.308 Building
Perlengkapan, Furniture and fixtures,
Biaya transaksi treasuri 1.338.753 33.872 Treasury transaction fee peralatan kantor office equipment
dan komputer 13.482.213 1.032.447 - (86.526) - (80.547) 14.347.587 and computer
Biaya transaksi kredit 839.534 335.076 Loans transaction fee Kendaraan bermotor 201.904 16.978 - (923) - (1.539) 216.420 Vehicles
Biaya pemeliharaan gedung 801.795 724.951 Building maintenance fee
Biaya premi asuransi 411.497 454.000 Prepaid insurance premium 18.445.947 1.752.856 - (88.402) - (82.086) 20.028.315
Sewa dibayar dimuka 325.464 260.417 Prepaid rent
Biaya pemeliharaan sistem 219.410 64.303 System maintenance fee Aset hak guna 5.891.377 1.969.965 - (406.945) - (54.877) 7.399.520 Right of use assets
Biaya kepegawaian 194.239 123.986 Employment expenses 24.337.324 3.722.821 - (495.347) - (136.963) 27.427.835
Biaya promosi 69.913 18.835 Promotion fee
Biaya jasa tenaga kerja pihak ketiga 31.472 29.089 Third-party labor service fee Nilai buku neto Net book value
Biaya jasa profesional 8.700 3.591 Professional fee Pemilikan langsung Direct ownership
Lain-lain 586.946 671.669 Others Tanah 42.200.919 Land
Bangunan 7.762.096 Building
Perlengkapan, Furniture and fixtures,
Total 4.827.723 2.719.789 Total peralatan kantor office equipment
dan komputer 3.034.005 and computer
Kendaraan bermotor 29.600 Vehicles
Biaya transaksi treasuri terkait biaya dibayar Treasury transaction fee related to the upfront Aset dalam Construction in
dimuka atas kontrak call spread option yang payment for call spread option contract that will pembangunan 6.561.618 progress
akan diamortisasi dengan metode garis lurus be amortised using the straight-line method over 59.588.238
sepanjang jangka waktu kontrak. the term of contract. Aset hak guna 3.442.607 Right of use assets
Sewa dibayar dimuka terutama merupakan Prepaid rent mostly consists of rentals on 63.030.845
sewa atas bangunan yang digunakan sebagai buildings which are used as the Group branch’s
kantor cabang Grup dan rumah dinas di seluruh offices and official residence across Indonesia. *) Per tanggal 31 Desember 2023 terdapat aset tanah yang *) As of 31 December 2023, land assets are revaluated to
Indonesia. Grup mengakui aset hak guna dan Group recognises the right-of-use assets and direvaluasi sebesar Rp35.704.220 terdiri dari Bank sebesar Rp35,704,220 which consist of Bank amounted to Rp35,272,112 and
liabilitas sewa untuk semua sewa dengan liabilities for all leases with time contracts, which Rp35.272.112 dan Entitas Anak sebesar Rp432.108. Subsidiaries amounted to Rp432,108.
**) Per tanggal 31 Desember 2024 terdapat aset tanah yang **) As of 31 December 2024 land assets are revaluated to Rp35,818,270
kontrak jangka waktu tertentu yang dibayar payable periodically, except for short term list and direvaluasi sebesar Rp35.818.270 terdiri dari Bank sebesar which consist of Bank amounted to Rp35,272,112 and Subsidiaries
secara periodik, kecuali untuk sewa jangka leases with low value underlying assets. Rp35.272.112 dan Entitas Anak sebesar Rp546.158. amounted to Rp546,158.
waktu pendek dan memiliki aset pendasar
bernilai rendah
PT BANK MANDIRI (PERSERO) TBK 1480 201 1481
202 ANNUAL REPORT 2024
Page 463
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued) 18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued)
a. Rincian aset tetap adalah sebagai berikut a. The details of fixed assets were as follows a. Rincian aset tetap adalah sebagai berikut a. The details of fixed assets were as follows
(lanjutan): (continued): (lanjutan): (continued):
2023
Saldo Saldo Aset hak guna pada tanggal 31 Desember 2024 Right of use assets as of 31 December 2024 are
awal*)/
Beginning Penambahan/ Revaluasi/ Pengurangan/ Reklasifikasi/
akhir**)/
Ending
adalah sebagai berikut: as follows:
balance*) Additions Revaluation Deductions Reclassifications balance**)
2024
Biaya perolehan/nilai revaluasi At cost/revaluation value Pengalihan
Pemilikan langsung Direct ownership
Tanah 41.356.880 33.518 - - 27.327 41.417.725 Land pengendalian
Bangunan 11.158.849 154.831 - (241.080) 824.486 11.897.086 Building atas entitas
Perlengkapan, Furniture and fixtures, Saldo anak/Control Saldo
peralatan kantor office equipment 1 Januari/ Penambahan/ Pengurangan/ Reklasifikasi/ transfer of a 31 Desember/
dan komputer 15.148.376 403.071 - (279.005) 314.621 15.587.063 and computer
January 2024 Additions Deductions Reclassifications subsidiary December 2024
Kendaraan bermotor 250.858 11.322 - (15.458) 317 247.039 Vehicles
Aset dalam pembangunan 3.121.729 2.483.635 - - (1.166.751) 4.438.613 Construction in progress Biaya perolehan At cost
71.036.692 3.086.377 - (535.543) - 73.587.526 Bangunan 7.355.549 1.670.431 (294.500) - (81.798) 8.649.682 Building
Aset hak guna 6.933.206 1.998.278 - (203.979) - 8.727.505 Right of use assets Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
77.969.898 5.084.655 - (739.522) - 82.315.031 dan komputer 59.212 654.770 - - - 713.982 and computer
Kendaraan bermotor 1.312.744 280.343 (114.624) - - 1.478.463 Vehicles
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownership
Bangunan 4.116.724 652.142 - (7.036) - 4.761.830 Building 8.727.505 2.605.544 (409.124) - (81.798) 10.842.127
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 12.789.030 972.153 - (278.970) - 13.482.213 and computer Akumulasi penyusutan Accumulated depreciation
Kendaraan bermotor 200.679 16.683 - (15.458) - 201.904 Vehicles Bangunan 4.885.331 1.553.827 (292.332) - (54.877) 6.091.949 Building
Perlengkapan, Furniture and fixtures,
17.106.433 1.640.978 - (301.464) - 18.445.947 peralatan kantor office equipment
dan komputer 43.728 157.123 - - - 200.851 and computer
Aset hak guna 4.322.899 1.772.254 - (203.776) - 5.891.377 Right of use assets
Kendaraan bermotor 962.318 259.015 (114.613) - - 1.106.720 Vehicles
21.429.332 3.413.232 - (505.240) - 24.337.324
5.891.377 1.969.965 (406.945) - (54.877) 7.399.520
Nilai buku neto Net book value
Pemilikan langsung Direct ownership Nilai buku neto Net book value
Tanah 41.417.725 Land Bangunan 2.557.733 Building
Bangunan 7.135.256 Building
Perlengkapan, Furniture and fixtures, Perlengkapan, Furniture and fixtures
peralatan kantor office equipment peralatan kantor office equipment
dan komputer 2.104.850 and computer dan komputer 513.131 and computer
Kendaraan bermotor 45.135 Vehicles Kendaraan bermotor 371.743 Vehicles
Aset dalam pembangunan 4.438.613 Construction in progress
55.141.579 3.442.607
Aset hak guna 2.836.128 Right of use assets
57.977.707
Aset hak guna pada tanggal 31 Desember 2023 Right of use assets as of 31 December 2023 are
*) Per tanggal 31 Desember 2022 terdapat aset tetap yang direvaluasi *) As of 31 December 2022, fixed assets are revaluated to adalah sebagai berikut: as follows:
sebesar Rp35.704.220 terdiri dari Bank sebesar Rp35.272.112 dan Rp35,704,220 which consist of Bank amounted to Rp35,272,112 and
Entitas Anak sebesar Rp432.108. Subsidiaries amounted to Rp432,108. 2023
**) Per tanggal 31 Desember 2023 terdapat aset tetap yang direvaluasi **) As of 31 December 2023, fixed assets are revaluated to
sebesar Rp35.704.220 terdiri dari Bank sebesar Rp35.272.112 dan Rp35,704,220 which consist of Bank amounted to Rp35,272,112 and Saldo Saldo
Entitas Anak sebesar Rp432.108. Subsidiaries amounted to Rp432,108. 1 Januari/ Penambahan/ Pengurangan/ Reklasifikasi/ 31 Desember/
January 2023 Additions Deductions Reclassifications December 2023
Aset dalam pembangunan pada tanggal Construction in progress as of 31 December 2024 Biaya perolehan At cost
31 Desember 2024 dan 2023 adalah sebagai and 2023 are as follows: Bangunan 5.815.928 1.740.098 (200.477) - 7.355.549 Building
berikut: Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
dan komputer 59.454 3.260 (3.502) - 59.212 and computer
2024 2023 Kendaraan bermotor 1.057.824 254.920 - - 1.312.744 Vehicles
6.933.206 1.998.278 (203.979) - 8.727.505
Bangunan 4.413.808 2.903.663 Buildings
Komputer dan perangkat keras Computers and other Akumulasi penyusutan Accumulated depreciation
lainnya yang belum hardware that Bangunan 3.618.037 1.467.568 (200.274) - 4.885.331 Building
terinstalasi 2.007.323 982.019 have not been installed Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
Tanah 7.303 430.513 Land dan komputer 34.665 12.565 (3.502) - 43.728 and computer
Perlengkapan dan inventaris kantor 52.889 43.963 Office equipment and inventory Kendaraan bermotor 670.197 292.121 - - 962.318 Vehicles
Kendaraan bermotor 22 22 Vehicles
4.322.899 1.772.254 (203.776) - 5.891.377
Lain-lain 80.273 78.433 Others
Nilai buku neto Net book value
6.561.618 4.438.613 Bangunan 2.470.218 Building
Perlengkapan, Furniture and fixtures,
peralatan kantor office equipment
Estimasi persentase tingkat penyelesaian aset The estimated percentage of completion of dan komputer 15.484 and computer
dalam pembangunan pada tanggal construction in progress as of 31 December 2024 Kendaraan bermotor 350.426 Vehicles
31 Desember 2024 dan 2023 untuk komputer and 2023 for computers and other hardware that 2.836.128
dan perangkat keras lainnya yang belum have not been installed was ranging between
terinstalasi adalah masing-masing berkisar 5.00% - 85.00%, respectively.
5,00% - 85,00%.
PT BANK MANDIRI (PERSERO) TBK 1482 203 1483
204 ANNUAL REPORT 2024
Page 464
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued) 18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued)
a. Rincian aset tetap adalah sebagai berikut a. The details of fixed assets were as follows
(lanjutan): (continued): b. Lain-lain (lanjutan) b. Others (continued)
Tabel berikut menyajikan beban hak guna yang The table below shows the right of use expenses 2. Revaluasi 2. Revaluation
dilaporkan dalam laporan laba rugi konsolidasian: in consolidated statement of profit or loss:
Revaluasi Tahun 2015 - 2016 Revaluation Year 2015 - 2016
2024
Beban yang Berdasarkan Peraturan Menteri Keuangan Based on Minister of Finance of the Republic
Beban Beban berhubungan
penyusutan bunga atas dengan sewa Republik Indonesia (PMK) of Indonesia Regulation (PMK)
aset hak liabilitas sewa/ jangka pendek/ No. 191/PMK.010/2015 tanggal 15 Oktober No. 191/PMK.010/2015 dated 15 October
guna/ Interest Expenses
Depreciation of expenses related to 2015 tentang Penilaian Kembali Aktiva Tetap 2015 regarding Revaluation of Fixed Assets
right of use of lease short term Untuk Tujuan Perpajakan Bagi Permohonan for Tax Purposes for Applications Filed in
assets liabilities lease
yang Diajukan Pada Tahun 2015 dan Tahun 2015 and 2016, with the first amendment
Bangunan 1.553.827 45.790 12.713 Building
2016, dengan perubahan pertama melalui through the Minister of Finance Regulation
Perlengkapan, peralatan kantor Furniture and fixture, office equipment Peraturan Menteri Keuangan No. 233/PMK.03/2015 dated 21 December
dan komputer 157.123 58.300 3.771 and computer No. 233/PMK.03/2015 tanggal 21 Desember 2015 and the second amendment of the
Kendaraan bermotor 259.015 24.317 3.416 Vehicles
2015 dan perubahan kedua Peraturan Minister of Finance Regulation
Total yang diakui dalam Total recognised in consolidated Menteri Keuangan No. 29/PMK.03/2016 No. 29/PMK.03/2016 dated 19 February 2016.
laporan laba rugi konsolidasian 1.969.965 128.407 19.900 statement of profit or loss
tanggal 19 Februari 2016. Grup telah The Group has assigned registered
menugaskan perusahaan jasa penilai independent appraisers to assess (revaluate)
2023
terdaftar untuk melaksanakan penilaian its fixed asset (land).
Beban yang (revaluasi) aset tetap atas tanah.
Beban Beban berhubungan
penyusutan bunga atas dengan sewa
aset hak liabilitas sewa/ jangka pendek/ Penilaian atas tanah dilakukan oleh penilai The valuations of land are performed by the
guna/ Interest Expenses
Depreciation of expenses related to independen eksternal Kantor Jasa Penilai external independent appraisers, Public
right of use of lease short term Publik (KJPP) Amin, Nirwan, Alfiantori dan Appraiser Firm (KJPP) Amin, Nirwan, Alfiantori
assets liabilities lease
Rekan (ANA) dan KJPP Muttaqin, Bambang, and Partners (ANA) and KJPP Muttaqin,
Purwanto, Rozak, Uswatun dan Rekan Bambang, Purwanto, Rozak, Uswatun and
Bangunan 1.467.568 41.972 15.149 Building
Perlengkapan, peralatan kantor Furniture and fixture, office equipment (MBPRU). Penilaian dilakukan sesuai Partners (MBPRU). Appraisals are performed
dan komputer 12.565 1.589 12.911 and computer dengan dan tunduk kepada ketentuan- based on the Concept and General Principles
Kendaraan bermotor 292.121 25.553 2.237 Vehicles
ketentuan dari Konsep dan Prinsip Umum of Appraisers (KPUP) article 17 in Indonesian
Total yang diakui dalam Total recognised in consolidated Penilaian (KPUP) poin 17 dalam Standar Appraisal Standards (SPI) year 2015.
laporan laba rugi konsolidasian 1.772.254 69.114 30.297 statement of profit or loss
Penilaian Indonesia (SPI) tahun 2015.
Bank menyewa beberapa aset termasuk Bank entered into rental agreement for a number Dalam pengukuran nilai wajar tanah, KJPP In the fair value measurement of the land, the
kendaraan, rumah dinas, gedung kantor, ruang of assets including vehicle, office house, office
ATM dan lain-lain. Rata-rata masa sewa adalah 2 building, ATM spaces and others. The average memperhitungkan kemampuan peserta KJPP consider market participants ability to
(dua) tahun. lease term is 2 (two) years. pasar untuk menghasilkan manfaat ekonomi generate economic benefits by using the
dengan penggunaan tertinggi dan terbaik assets in its highest and best use or by selling
Bank juga memiliki sewa tertentu dengan masa Bank also has certain lease with leases terms 12 atas aset atau dengan menjual aset ke it to another market participant that would use
sewa 12 bulan atau kurang dan sewa aset months or less and low value underlying asset. peserta pasar lain yang akan menggunakan the asset in its highest and best use. The
bernilai rendah. Bank menerapkan pengecualian Bank applied the exception for the short term aset pada kondisi tertinggi dan penggunaan valuation method used by the KJPP are
untuk sewa jangka pendek dan sewa bernilai leases and low value leases.
rendah untuk sewa tersebut. terbaik. Metode penilaian yang digunakan market approach and cost approach.
oleh KJPP adalah pendekatan pasar dan
b. Lain-lain b. Others pendekatan biaya.
1. Perjanjian Kerjasama Pembangunan, 1. The Joint Agreement of Build, Operate, Berdasarkan Laporan Penilaian dari KJPP Based on the Assessment Report of the KJPP
Pengoperasian dan Penyerahan (Build, Transfer MBPRU tanggal 21 Desember 2015 (Entitas MBPRU dated 21 December 2015
Operate, Transfer) Anak) dan 11 April 2016 (Bank) serta KJPP (Subsidiaries) and 11 April 2016 (Bank) and
ANA tanggal 13 April 2016 (Bank), nilai aset KJPP ANA dated 13 April 2016 (Bank), the
Pada tanggal 28 Desember 2018 On 28 December 2018, the Bank has signed tetap berikut mengalami kenaikan nilai value of fixed assets and its increase are as
telah ditandatangani Perjanjian Kerjasama the joint agreement of Build, operate, and adalah sebagai berikut: follows:
Pembangunan, Pengoperasian dan transfer for asset at Jl. Proklamasi
Penyerahan (Build, Operate, Transfer) atas No. 31 Jakarta for 27 years period with Kenaikan nilai
aset di Jalan Proklamasi No. 31 Jakarta PT Wijaya Karya Bangunan Gedung Tbk. in (sebelum pajak)/
untuk jangka waktu 27 tahun dengan Mitra order to optimize the strategic assets of Bank Nilai pasar/ Nilai buku/ Increase in value
Kerjasama PT Wijaya Karya Bangunan Mandiri by prioritizing the cooperation through Aset tetap Fair value Book value (before tax) Fixed assets
Gedung Tbk. dalam rangka optimalisasi aset SOE synergy.
strategis milik Bank Mandiri dengan Tanah 28.822.150 2.880.116 25.942.034 Land
mengutamakan kerjasama sinergi BUMN.
PT BANK MANDIRI (PERSERO) TBK 1484 205 1485
206 ANNUAL REPORT 2024
Page 465
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued) 18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued)
b. Lain-lain (lanjutan) b. Others (continued)
b. Lain-lain (lanjutan) b. Others (continued)
2. Revaluasi (lanjutan) 2. Revaluation (continued)
2. Revaluasi (lanjutan) 2. Revaluation (continued)
Revaluasi Tahun 2015 - 2016 (lanjutan) Revaluation Year 2015 - 2016 (continued)
Revaluasi Tahun 2015 - 2016 (lanjutan) Revaluation Year 2015 - 2016 (continued)
Untuk menentukan nilai pasar tersebut, To determine the fair value, KJPP Yanuar Bey
Untuk menentukan nilai pasar tersebut, To determine the fair value, KJPP ANA and KJPP Yanuar Bey dan rekan dan KJPP Iwan and partners and KJPP Iwan Bachron and
KJPP ANA dan KJPP MBPRU KJPP MBPRU uses the assessment to Bachron dan rekan menggunakan partners use the market approach
menggunakan metodologi penilaian methodology of Market Approach SPI metodologi penilaian Pendekatan Pasar methodology of SPI 2018-KPUP 15.2 using
(Market Approach) SPI 2018-KPUP 15.2 direct comparison method.
Pendekatan Pasar (Market Approach) SPI 2015-KPUP 17 with direct comparison
dengan metode perbandingan langsung.
2015-KPUP 17 dengan metode method.
perbandingan langsung. Revaluasi Tahun 2022 Revaluation Year 2022
Hasil revaluasi aset tetap untuk Bank The results of revaluation of fixed assets of the Di tahun 2022, Bank melakukan penilaian In year 2022, the Bank performed
tersebut telah disetujui oleh Direktorat Bank were approved by the Directorate kembali atas tanah. Penilaian atas tanah revaluations of land. The valuations of land
Jenderal Pajak (DJP) melalui Kepala Kantor General of Taxes (DGT) through the Head of dilakukan oleh penilaian independen was performed by external independent
Wilayah DJP Wajib Pajak Besar melalui Regional Office Large Tax Payer through eksternal KJPP Muttaqin, Bambang, appraisers of the KJPP Muttaqin, Bambang,
Surat Keputusan No. KEP-418/WPJ.19/2016 Decree No. KEP-418/WPJ.19/2016 dated Purwanto, Rozak, Uswatun dan Rekan dan Purwanto, Rozak, Uswatun and Partners, and
KJPP Dasa’at Yudistira dan Rekan. Dasa'at Yudistira and Partners. The
tanggal 25 Mei 2016. Hasil revaluasi aset 25 May 2016. The results of revaluation of
Penilaian dilakukan sesuai dengan dan valuations are performed in accordance with
tetap Entitas Anak juga telah disetujui oleh fixed assets of subsidiaries had been tunduk kepada ketentuan-ketentuan dari and subject to the provisions of the General
DJP pada tanggal 8 Januari 2016. approved by the DGT on 8 January 2016. Konsep dan Prinsip Umum Penilaian poin 17 Concepts and Principles of Assessment
dalam tahun 2018. article 17 in the SPI of year 2018.
Revaluasi Tahun 2019 Revaluation Year 2019
Dalam pengukuran nilai wajar tanah, KJPP In assessing the fair value of land, KJPP
Di tahun 2019, Bank melakukan penilaian In 2019, Bank has performed land revaluation. memperhitungkan kemampuan peserta takes into account the ability of market
kembali atas tanah. Penilaian atas tanah The valuation of land was performed by pasar untuk menghasilkan manfaat ekonomi participants to generate economic benefits
dilakukan oleh penilaian independen external independent appraisers of the KJPP dengan penggunaan tertinggi dan terbaik with the highest and best use of assets or by
eksternal KJPP Yanuar Bey dan Rekan dan Yanuar Bey and Partners and KJPP Iwan atas aset atau dengan menjual aset ke selling assets to other market participants
peserta pasar lain yang akan menggunakan who will use assets in the highest conditions
KJPP Iwan Bachron dan Rekan. Penilaian Bachron and Partners. The assessment was
aset pada kondisi tertinggi dan penggunaan and best use. The valuation method used by
dilakukan sesuai dengan dan tunduk kepada performed in accordance with and subject to terbaik. Metode penilaian yang digunakan KJPP is the market approach, income
ketentuan-ketentuan dari Konsep dan Prinsip the provisions of the General Assessment oleh KJPP adalah pendekatan pasar, approach and cost approach. Based on the
Umum Penilaian poin 17 dalam SPI tahun Concepts and Principles article 17 in the SPI pendekatan pendapatan dan pendekatan Appraisal Report from, KJPP Muttaqin,
2018. of year 2018. biaya. Berdasarkan Laporan Penilaian dari Bambang, Purwanto, Rozak, Uswatun and
KJPP Muttaqin Bambang Purwanto Rozak Partners (Signed by Ir. Muhammad Adil
Dalam pengukuran nilai wajar tanah, KJPP In the fair value measurement of the land, the Uswatun dan Rekan (yang ditandatangani Muttaqin, M.Sc., MAPPI (Cert) with
memperhitungkan kemampuan peserta KJPP takes into account the market oleh Ir. Muhammad Adil Muttaqin, M.Sc., Registered Letter (STTD) STTD.PP-
pasar untuk menghasilkan manfaat ekonomi participants’ ability to generate economic MAPPI (Cert) dengan nomor Surat Tanda 83/PM.2/2018) on 16 December 2022 and
Terdaftar (STTD) STTD.PP-83/PM.2/2018) KJPP Dasa'at Yudistira and Partners (Signed
dengan penggunaan tertinggi dan terbaik benefits to the highest and best use of the
tertanggal 16 Desember 2022 dan KJPP by Dasa’at Alam Ratu, S.P., MAPPI (Cert)
atas aset atau dengan menjual aset ke assets or by selling assets to other market Dasa’at Yudistira dan Rekan (yang with Registered Letter (STTD) STTD.PP-
peserta pasar lain yang akan menggunakan participants would use the asset on the ditandatangani oleh Dasa’at Alam Ratu, 93/PM.2/2018) on 19 December 2022, the
aset pada kondisi tertinggi dan penggunaan highest and best use condition. The valuation S.P., MAPPI (Cert) dengan nomor STTD value of fixed assets and the increase in value
terbaik. Metode penilaian yang digunakan methods used by KJPP are the market STTD.PP-93/PM.2/2018) tertanggal are as follows:
oleh KJPP adalah pendekatan pasar, approach, income approach and cost 19 Desember 2022, nilai aset tetap berikut
pendekatan pendapatan dan pendekatan approach. kenaikan nilainya adalah sebagai berikut:
biaya.
Kenaikan nilai
Berdasarkan Laporan Penilaian dari KJPP Based on the Appraisal Report of KJPP (sebelum pajak)/
Nilai pasar/ Nilai buku/ Increase in value
Yanuar Bey tanggal 8 Juli 2019 dan KJPP Yanuar Bey on 8 July 2019 and KJPP Iwan
Aset tetap Fair value Book value (before tax) Fixed assets
Iwan Bachron tanggal 9 Agustus 2019, nilai Bachron on 9 August 2019, the value of fixed
aset tetap berikut kenaikan nilainya adalah assets and its value increase are as follows: Tanah 38.639.890 34.074.142 4.565.748 Land
sebagai berikut:
Untuk menentukan nilai pasar tersebut, To determine market value, the Public
Kenaikan nilai KJPP Muttaqin, Bambang, Purwanto, Rozak, Appraiser Firm (KJPP) Muttaqin, Bambang,
(sebelum pajak)/ Uswatun dan Rekan dan KJPP Dasa’at Purwanto, Rozak, Uswatun and Partners and
Nilai pasar/ Nilai buku/ Increase in value Yudistira dan Rekan menggunakan KJPP Dasa’at Yudistira and Partners use
Aset tetap Fair value Book value (before tax) Fixed assets metodologi penilaian Pendekatan Pasar Market Approach methodology of SPI 2018-
(Market Approach) SPI 2018-KPUP 15.2 KPUP 15.2 with direct comparison method.
Tanah 33.596.578 29.725.630 3.870.948 Land dengan metode perbandingan langsung.
PT BANK MANDIRI (PERSERO) TBK 1486 207 1487
208 ANNUAL REPORT 2024
Page 466
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued) 18. ASET TETAP (lanjutan) 18. FIXED ASSETS (continued)
b. Lain-lain (lanjutan) b. Others (continued)
b. Lain-lain (lanjutan) b. Others (continued)
3. Penilaian pada nilai wajar aset yang dimiliki 3. Assessment in the fair value of assets owned
Bank pada tanggal 31 Desember 2024 dan by the Bank on 31 December 2024 and
2023 adalah untuk tanah dengan 2023 uses revaluation method for lands and 4. Nilai wajar tingkat 2 dari tanah dihitung 4. The fair value of land for level 2 is calculated
menggunakan nilai revaluasi (nilai buku), Sales Value of Taxable Object for Buildings dengan menggunakan pendekatan using the comparison of market price
sedangkan untuk bangunan menggunakan (“NJOP”). As of 31 December 2024, the
Nilai Jual Objek Pajak (NJOP). Pada tanggal revaluation value of land and NJOP owned by perbandingan harga pasar dan estimasi approach and estimation of income and
31 Desember 2024, nilai buku tanah dan the Bank was Rp42,215,459 dan Rp5,906,576, pendapatan dan biaya yang dihasilkan oleh expenses generated by the asset. The market
NJOP bangunan yang dimiliki Bank masing- respectively. As of 31 December 2023, the aset. Harga pasar dari tanah yang paling price of the land that most closely adjusted for
masing bernilai Rp42.215.459 dan revaluation value of land and NJOP owned by
Rp5.906.576. Pada tanggal 31 Desember the Bank was Rp41,432,265 and Rp5,409,575 mendekati disesuaikan dengan perbedaan differences in the primary attributes such as
2023, nilai buku tanah dan NJOP respectively. On November 1, 2024, a partial atribut utama seperti ukuran aset, lokasi dan asset size, location and usage of assets. The
bangunan yang dimiliki Bank masing- registration of land located at Jl. Jenderal penggunaan aset. Input yang paling signifikan most significant input in this assessment
masing sebesar Rp41.432.265 dan Sudirman Kav. 54-55, South Jakarta, was
Rp5.409.575. Pada tanggal 1 November made, which had previously not been recorded dalam pendekatan penilaian ini adalah asumsi approach is the assumption of the price per
2024 telah dilakukan pencatatan sebagian in the Bank’s books, and an increase in land harga per meter. meter.
tanah Jl. Jenderal Sudirman Kav. 54-55, value of Rp241,455 was recognised. On
Jakarta Selatan yang sebelumnya belum 5 December 2024, 16 December 2024 and on
tercatat dalam pembukuan Bank serta 23 December 2024, asset values were 5. Hak atas tanah diperoleh berdasarkan 5. Land rights acquired through Leasehold
mengakui penambahan nilai tanah sebesar recorded in connection with the transfer of Sertifikat Hak Guna Bangunan (“HGB”) yang Certificate (“HGB”) that can be renewed will
Rp241.455. Pada tanggal 5 Desember rights from Building Use Rights to Ownership
2024, 16 Desember 2024 dan tanggal 23 Rights for the asset located at Jl. Tabanas, dapat diperbaharui dengan masa yang akan expire between 2024 until 2053. Based on
Desember 2024 terdapat pencatatan nilai Helvetia Timur, Medan City, and the change of berakhir antara tahun 2024 sampai tahun past experience, the Group believes that they
aset dalam rangka perubahan hak dari Hak name on the Ownership Rights certificate, 2053. Mengacu pada praktik di masa lampau, can extend the HGB.
Guna Bangunan menjadi Hak Milik untuk which was previously in an individual’s name,
aset yang berlokasi di Jl. Tabanas, Helvetia to the name of Bank Mandiri for the property at Grup memiliki keyakinan dapat
Timur, Kota Medan, dan Perubahan Nama Jl. M.H Thamrin No. 5, Central Jakarta, with a memperpanjang HGB tersebut.
pada Sertipkat Hak Milik yang sebelumnya total value of Rp422.
masih atas nama Perorangan menjadi atas
nama Bank Mandiri untuk Jl. M.H Thamrin 6. Pada tanggal 31 Desember 2024, Bank 6. As of 31 December 2024, the Bank has
No. 5, Jakarta Pusat, dengan total nilai Mandiri telah mengasuransikan aset tetap insured its fixed assets (excluding land rights,
keseluruhan sebesar Rp422.
(tidak termasuk hak atas tanah, aset dalam construction in progress and the right of use
4. Nilai tanah Bank berdasarkan model biaya 4. The value of land based on cost model as of pembangunan dan aset hak guna) untuk assets) to cover potential losses against fire,
pada tanggal 31 Desember 2024 dan 31 December 2024 and 2023 amounted to menutupi kemungkinan kerugian terhadap theft and natural disaster to PT Asuransi
2023 adalah masing-masing sebesar Rp6,397,188 and Rp5,728,045, respectively.
Rp6.397.188 dan Rp5.728.045. risiko kebakaran, pencurian dan bencana Wahana Tata, PLN Insurance, PT Asuransi
alam kepada PT Asuransi Wahana Tata, PLN Cakrawala Proteksi, PT Asuransi Astra Buana,
Tabel di bawah ini menyajikan instrumen The table below presents non-financial Insurance, PT Asuransi Cakrawala Proteksi, and PT Asuransi Umum Mega are all third-
non-keuangan yang diakui pada nilai wajar instruments recognised at fair value based on
berdasarkan hierarki yang digunakan Bank the hierarchy used by the Bank to determine PT Asuransi Astra Buana, dan PT Asuransi party entities, while PT Asuransi Kredit
untuk menentukan dan mengungkapkan nilai and disclose the fair value of non-financial Umum Mega, keseluruhannya adalah pihak Indonesia, PT Asuransi Tugu Pratama
wajar dari instrumen non-keuangan: instruments:
ketiga, PT Asuransi Kredit Indonesia, PT Indonesia, PT Asuransi Jasa Raharja Putera,
(i) Tingkat 1: Dikutip dari harga pasar aktif (i) Level 1: Quoted prices on active markets Asuransi Tugu Pratama Indonesia, PT and PT BRI Asuransi Indonesia are related
untuk aset atau liabilitas yang identik; for identical assets or liabilities; Asuransi Jasa Raharja Putera, dan PT BRI parties, with the total insured value amounting
(ii) Tingkat 2: Teknik valuasi dimana (ii) Level 2: Valuation technique in which all
seluruh input yang memiliki efek inputs which have a significant effect on Asuransi Indonesia, keseluruhannya adalah to approximately Rp11,532,100 (2023:
signifikan terhadap nilai wajar yang the recorded fair value are observable, pihak berelasi, dengan nilai jumlah Rp12,577,853). Management believes that the
tercatat dapat diobservasi baik secara either directly or indirectly; pertanggungan asuransi berkisar coverage value is adequate to cover potential
langsung atau tidak langsung;
(iii) Tingkat 3: Teknik valuasi dimana (iii) Level 3: Valuation techniques in which all Rp11.532.100 (2023: Rp12.577.853). losses that may occur on the insured fixed
seluruh input yang memiliki efek inputs have a significant effect on the Manajemen berpendapat bahwa nilai assets. The fixed assets that have been fully
signifikan terhadap nilai wajar yang recorded fair value that cannot be pertanggungan tersebut telah memadai untuk depreciated but are still used by Bank Mandiri
tercatat tidak dapat diobservasi dari data observed from market data.
pasar. menutupi kemungkinan kerugian yang terjadi include office machines, printing equipment,
atas aset tetap yang dipertanggungkan. Aset office equipment, and housing
2024
tetap yang telah terdepresiasi penuh namun
Tingkat 1/ Tingkat 2/ Tingkat 3/ Nilai wajar/
Level 1 Level 2 Level 3 Fair value masih digunakan oleh Bank Mandiri antara
lain berupa mesin-mesin kantor, peralatan
Tanah - 42.215.459 - 42.215.459 Land
percetakan, peralatan kantor dan perumahan.
2023
Tingkat 1/ Tingkat 2/ Tingkat 3/ Nilai wajar/ 7. Manajemen berpendapat tidak terdapat 7. Management believes that there is no
Level 1 Level 2 Level 3 Fair value
indikasi penurunan nilai atas aset tetap indication on impairment of fixed assets as of
Tanah - 41.432.265 - 41.432.265 Land tanggal 31 Desember 2024 dan 2023. 31 December 2024 and 2023.
PT BANK MANDIRI (PERSERO) TBK 1488 209 1489
210 ANNUAL REPORT 2024
Page 467
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
19. ASET TAKBERWUJUD 19. INTANGIBLE ASSETS 20. ASET LAIN-LAIN 20. OTHER ASSETS
31 Desember 2024/ 31 December 2024
Pengalihan
2024 2023
pengendalian
Saldo
awal/
atas entitas
anak/Control
Saldo
akhir/
Rupiah Rupiah
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ transfer of a Ending Pendapatan yang masih akan
balance Additions Deductions Reclassifications subsidiary balane diterima 8.219.344 7.560.683 Accrued income
Nilai Perolehan At cost
Piutang transaksi Receivables from customer
Perangkat lunak 9.952.179 345.015 - 881.757 (53.943) 11.125.008 Software nasabah 3.360.582 2.951.299 transactions
Goodwill
Aset brand Yokke
787.466
81.706
-
-
-
-
-
-
(268.180)
-
519.286
81.706
Goodwill
Yokke brand assets
Tagihan terkait dengan Receivables related to
Aset dalam pembangunan 2.847.720 2.057.330 - (881.757) (6.141) 4.017.152 Construction in progress transaksi ATM dan ATM and credit card
13.669.071 2.402.345 - - (328.264) 15.743.152 kartu kredit 2.270.706 7.379.308 transactions
Aset ijarah 2.221.850 2.190.107 Ijarah assets
Akumulasi amortisasi Accumulated amortisation Uang muka 1.068.764 825.973 Advance payment
Perangkat lunak 7.737.085 933.969 - - (41.705) 8.629.349 Software Agunan yang diambil alih 998.294 1.112.684 Repossesed assets
Aset brand Yokke 57.388 11.672 - - - 69.060 Yokke brand assets Tagihan kepada pemerintah 474.781 461.273 Receivables from government
7.794.473 945.641 - - (41.705) 8.698.409 Aset dari unit-link 435.239 228.088 Assets from unit-link
Biaya akuisisi kontrak asuransi Deferred insurance contract
Nilai buku neto Net book value yang ditangguhkan 422.242 489.877 acquisition fee
Perangkat lunak
Goodwill
2.495.659
519.286
Software
Goodwill
Tagihan kepada pemegang polis 415.935 296.989 Receivables from policyholders
Aset brand Yokke 12.646 Yokke brand assets Tagihan biaya kredit dan Receivables from credit and
Aset dalam pembangunan 4.017.152 Construction in progress trade finance 365.031 322.675 trade finance fee
7.044.743 Piutang reasuransi dan Reinsurance and coinsurance
koasuransi 334.015 279.478 receivables
2023 Piutang ijarah 188.361 218.400 Ijarah receivables
Saldo Saldo Setoran jaminan yang dibayarkan 165.963 154.428 Security deposits paid
awal/ akhir/ Penjualan efek-efek yang masih Receivables from sales of
Beginning
balance
Penambahan/
Additions
Pengurangan/
Deductions
Reklasifikasi/
Reclassifications
Ending
balance
akan diterima 150.277 568.178 marketable securities
Perlengkapan kantor 93.991 137.248 Office supplies
Nilai perolehan At cost Properti terbengkalai 80.629 80.737 Abandoned properties
Perangkat lunak 9.060.895 322.542 - 568.742 9.952.179 Software Piutang management fee 79.850 79.565 Management fee receivables
Goodwill 787.466 - - - 787.466 Goodwill
Aset brand Yokke 59.334 - - 22.372 81.706 Yokke brand assets Aset reasuransi 50.057 111.904 Reinsurance assets
Aset dalam pembangunan 1.804.345 1.612.117 - (568.742) 2.847.720 Construction in progress Tagihan spot 24.770 2.896 Spot receivables
11.712.040 1.934.659 - 22.372 13.669.071 Tagihan terkait dengan Receivables related to
transaksi remittance 220 242 remittance transactions
Akumulasi amortisasi Accumulated amortisation
Lain-lain 5.092.665 3.682.333 Others
Perangkat lunak 6.595.087 1.141.998 - - 7.737.085 Software
Aset brand Yokke 23.344 11.672 - 22.372 57.388 Yokke brand assets Total 26.513.566 29.134.365 Total
6.618.431 1.153.670 - 22.372 7.794.473 Mata uang asing Foreign currencies
Term Deposits Valas Foreign Exchange Term
Nilai buku neto Net book value Devisa Hasil Ekspor 3.862.800 3.718.376 Deposits from Export Activities
Perangkat lunak
Goodwill
2.215.094
787.466
Software
Goodwill
Pendapatan yang masih akan Accrued income
Aset brand Yokke 24.318 Yokke brand assets diterima (Catatan 62.B.(iv)) 2.703.729 2.697.497 (Note 62.B.(iv))
Aset dalam pembangunan 2.847.720 Construction in progress Aset ijarah 900.405 - Ijarah assets
5.874.598 Tagihan atas obligasi pemerintah Receivables from government
yang diagunkan bonds pledged as collateral
(Catatan 62.B.(iv)) 802.754 1.391.944 (Note 62.B.(iv))
Perangkat lunak diamortisasi selama umur ekonomis Software is amortised over its economic useful life, Tagihan biaya kredit dan Receivables from credit and
yaitu 5 tahun (Catatan 2.r.i). which is 5 years (refer to Note 2.r.i). trade finance 104.111 80.347 trade finance fee
Tagihan terkait dengan transaksi Receivables related to
remittance 29.262 902.023 remittance transactions
Pada tanggal 31 Desember 2024 dan 2023, termasuk As of 31 December 2024 and 2023, included in Setoran jaminan yang dibayarkan 27.327 25.225 Security deposits paid
dalam aset takberwujud adalah aset brand Yokke dari intangible assets is the Yokke brand assets from Piutang reasuransi dan Reinsurance and coinsurance
Entitas Anak PT Mandiri Capital Indonesia (MCI) Subsidiary, namely PT Mandiri Capital Indonesia (MCI) koasuransi 8.848 8.440 receivables
senilai Rp12.646 dan Rp24.318 (neto setelah amounted to Rp12,646 and Rp24,318 (net - Piutang transaksi Receivables from customer
akumulasi amortisasi) diamortisasi selama umur accumulated amortisation) amortised over its economic nasabah transactions
ekonomis 7 tahun dengan metode garis lurus. useful life of 7 years using the straight-line method. (Catatan 62.B.(iv)) 8.063 17.837 (Note 62.B.(iv))
Uang muka 6.319 6.945 Advance payment
Pada tanggal 31 Desember 2024 dan 2023, aset As of 31 December 2024 and 2023, construction in Penjualan efek-efek yang Receivables from sales of
dalam pembangunan masing-masing sebesar progress for software amounted to Rp4,017,152 and masih akan diterima marketable securities
Rp4.017.152 dan Rp2.847.720. Estimasi persentase Rp2,847,720, respectively. The estimated percentage (Catatan 62.B.(iv)) 5.352 2.533 (Note 62.B.(iv))
tingkat penyelesaian perangkat lunak pada tanggal of completion of software as of 31 December 2024 was Tagihan terkait dengan transaksi Receivables related to ATM
31 Desember 2024 adalah berkisar 5,00% - 85,00% ranging between 5.00%- 85.00% (2023: 5.00% - ATM dan kartu kredit transactions and credit card
(2023: 5,00% - 85,00%). 85.00%). (Catatan 62.B.(iv)) 1.172 85 (Note 62.B.(iv))
Tagihan spot 339 - Spot receivables
Goodwill merupakan nilai selisih antara nilai Goodwill arises from the difference between the cost of Tagihan kepada pemegang polis Receivables from policyholders
perolehan dan nilai wajar dari aset bersih yang acquisition with the fair value of Subsidiaries assets (Catatan 62.B.(iv)) 9 8 (Note 62.B.(iv))
diakuisisi. Pada tanggal 31 Desember 2024 dan 2023 acquired. As of 31 December 2024 and 2023 Lain-lain 3.956.375 1.489.116 Others
senilai Rp519.286 dan Rp787.466. Secara berkala, amounting to Rp519,286 and Rp787,466, respectively.
goodwill dievaluasi terhadap penurunan nilai. Nilai Goodwill is assessed regularly for impairment. The Total 12.416.865 10.340.376 Total
terpulihkan Goodwill ditentukan berdasarkan recoverable amount was determined based on value in 38.930.431 39.474.741
perhitungan nilai pakai menggunakan model arus kas use using a discounted cash flow model. The value is Dikurangi: penyisihan lainnya (1.587.650) (1.596.320) Less: other allowances
terdiskonto. Nilai terpulihkan tersebut dikategorikan within the category of fair value measurement level 3.
berada dalam kategori pengukuran nilai wajar level 3. Certain key assumptions used in the value in use as at Neto 37.342.781 37.878.421 Net
Asumsi kunci yang digunakan dalam perhitungan nilai 31 December 2024 are Growth Rate (3% - 3.81%) and
pakai pada tanggal 31 Desember 2024 adalah tingkat discount rate (CAPM) (9.86% - 10.76%).
pertumbuhan (3% - 3,81%) dan tingkat diskonto
(CAPM) (9,86% - 10,76%).
PT BANK MANDIRI (PERSERO) TBK 1490 211 1491
212 ANNUAL REPORT 2024
Page 468
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
20. ASET LAIN-LAIN (lanjutan) 20. OTHER ASSETS (continued) 20. ASET LAIN-LAIN (lanjutan) 20. OTHER ASSETS (continued)
Pada tanggal 31 Desember 2024 dan 2023, penjualan As of 31 December 2024 and 2023, receivables from
Pendapatan yang masih akan diterima terdiri dari Accrued income consist of interest accrued from efek-efek yang masih akan diterima merupakan sales of marketable securities are receivables from sale
bunga yang masih akan diterima dari penempatan, placement, marketable securities, government bonds, tagihan yang timbul dari transaksi penjualan efek-efek of marketable securities transaction with maturity date
efek-efek, obligasi pemerintah, kredit yang diberikan, loans, others receivables - trade transactions and yang jatuh tempo penyelesaiannya masing-masing on 3 January 2025 dan 2 January 2024, respectively.
pada tanggal 3 Januari 2025 dan 2 Januari 2024.
tagihan lainnya - transaksi perdagangan serta provisi accrued fees and commissions.
dan komisi yang masih akan diterima. Lain-lain terutama terdiri dari rekening antar kantor, Others mainly consist of inter-office accounts, various
berbagai macam tagihan dari transaksi kepada pihak form of receivables from transaction with third parties,
Term Deposits Valas Devisa Hasil Ekspor merupakan Foreign Exchange Term Deposits from Export Activities ketiga dalam rangka transaksi, antara lain transaksi including clearing transactions and others.
kliring dan lain-lain.
suatu instrumen dimana dana devisa hasil ekspor dari is an instrument where foreign exchange proceeds from
rekening khusus eksportir ditempatkan pada Bank exporters’ special account are placed in Bank Mutasi penyisihan kerugian aset lain-lain adalah Movement of allowance for impairment losses of other
Indonesia melalui rekening Bank sesuai mekanisme Indonesia through Bank’s accounts according to with sebagai berikut: assets are as follows:
pasar. market mechanisms.
2024 2023
Piutang transaksi nasabah terutama merupakan Receivables from customer transactions mainly consist
piutang yang timbul dari transaksi perdagangan efek of receivables arising from securities transactions of Saldo awal tahun 1.596.320 1.746.417 Beginning balance
Penyisihan/(pembalikan) selama Allowance/(reversal) during
Entitas Anak. Pada tanggal 31 Desember 2024 dan Bank’s Subsidiaries. As of 31 December 2024 and tahun berjalan (Catatan 47) 2.906 (153.700) the year (Note 47)
2023, termasuk di dalam piutang transaksi nasabah 2023, included in receivables from customer Lain-lain*) (11.576) 3.603 Others*)
adalah piutang yang mengalami penurunan nilai transactions is an impaired portfolio amounted to
masing-masing sebesar Rp10.003 dan Rp10.003. Rp10,003 and Rp10,003, respectively. Saldo akhir tahun 1.587.650 1.596.320 Ending balance
*)
Termasuk selisih kurs karena penjabaran mata uang asing. *)
Included effect of foreign currencies translation.
Tagihan terkait dengan transaksi ATM dan kartu Receivables related to ATM and credit card
kredit terdiri dari tagihan atas transaksi ATM dalam transactions consists of receivable arising from ATM Manajemen berpendapat bahwa total penyisihan Management believes that the allowance for
jaringan ATM Bersama, Prima dan Link dan tagihan transactions within ATM Bersama, Prima and Link kerugian aset lain-lain telah memadai. impairment losses of other assets is adequate.
atas Visa, Master Card dan JCB untuk transaksi kartu network as well as receivables from Visa, Master Card
kredit. and JCB as a result of credit card transactions. 21. SIMPANAN NASABAH - GIRO DAN GIRO WADIAH 21. DEPOSITS FROM CUSTOMERS - DEMAND
DEPOSITS AND WADIAH DEMAND DEPOSITS
Aset ijarah merupakan objek sewa dari transaksi Ijarah assets are lease assets from ijarah transaction,
ijarah, ijarah multijasa dan ijarah muntahiyah bittamlik ijarah multiservices, and ijarah muntahiyah bittamlik a. Berdasarkan mata uang, pihak berelasi dan pihak a. By currency, related parties and third parties:
ketiga:
(“IMBT”) dari Entitas Anak. (“IMBT”) from Subsidiary.
2024 2023
Aset dari unit-link terkait dengan transaksi piutang Assets from unit-link is related to receivables from
portofolio efek dari kontrak unit-link, dari reksa dana securities portfolio transactions of unit-link contracts in Rupiah Rupiah
kepada Entitas Anak. Subsidiary’s mutual fund. Pihak berelasi (Catatan 56) 83.315.577 95.956.127 Related parties (Note 56)
Pihak ketiga 298.624.406 270.787.431 Third parties
Tagihan atas obligasi pemerintah yang diagunkan Receivables from government bonds pledged as
Total 381.939.983 366.743.558 Total
merupakan tagihan terkait transaksi repo to maturity collateral represent receivables related repo to maturity
dengan pihak ketiga, dimana Bank Mandiri transactions with third parties. Bank Mandiri has
mengalihkan obligasi pemerintah ROI 24 dengan nilai transferred Goverment Bonds ROI 24 with nominal Mata uang asing Foreign currencies
nominal sebesar USD40.940.000 (nilai penuh) dan value of USD40,940,000 (full amount) and ROI 25 with Pihak berelasi (Catatan 56) 70.839.895 70.681.705 Related parties (Note 56)
Pihak ketiga 115.796.131 114.933.893 Third parties
ROI 25 dengan nilai nominal sebesar USD50.000.000 nominal value of USD50,000,000 (full amount) and
(nilai penuh) dan kemudian mencatat tagihan sebesar recorded receivables equivalent to the market value of
nilai pasar (market value) dari ROI 24 dan ROI 25 ROI 24 and ROI 25. The receivables will be settled at Total (Catatan 62.B.(iv)) 186.636.026 185.615.598 Total (Note 62.B.(iv))
tersebut. Tagihan ini akan diselesaikan secara neto net basis with settlement of Bank’s liabilities to the
568.576.009 552.359.156
dengan penyelesaian liabilitas Bank Mandiri kepada counterparty amounted to USD31,270,000 (full
counterparty, sebesar USD31.270.000 (nilai penuh) amount) due on 15 January 2024 and USD34,782,000
pada tanggal jatuh tempo 15 Januari 2024 dan (full amount) due on 15 January 2025 (Note 36e). Termasuk di dalam saldo simpanan giro Included in demand deposits are wadiah demand
USD34.782.000 (nilai penuh) pada tanggal jatuh adalah giro wadiah masing-masing sebesar deposits amounted to Rp19,147,079 and
Rp19.147.079 dan Rp20.847.524 pada tanggal Rp20,847,524 as of 31 December 2024 and 2023,
tempo 15 Januari 2025 (Catatan 36e). 31 Desember 2024 dan 2023. respectively.
Biaya akuisisi kontrak asuransi yang ditangguhkan Deferred insurance contract acquisition fee consists of b. Tingkat suku bunga rata-rata (cost of funds) dan b. Average interest rates (cost of funds) and range of
terdiri dari biaya akuisisi untuk produk asuransi unit deferred acquisition cost of unit link back end loading kisaran bagi hasil selama tahun berjalan: profit sharing per annum:
link back end loading dan unit link hybrid yang and unit link hybrid insurance product and was Tingkat suku bunga rata-rata (cost of funds) per Average interest rates (cost of funds) per annum:
ditangguhkan dan diamortisasi dengan metode garis amortised with straight-line method from Subsidiaries. tahun:
lurus dari Entitas Anak.
2024 2023
Tagihan kepada pemegang polis merupakan tagihan Receivables from policyholders represent receivables
Entitas Anak kepada pemegang polis atas premi from the Subsidiary’s to its policyholders related to Rupiah 2,71% 2,64% Rupiah
produk non unit-link pemegang polis. premium of non unit-link products. Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 2,71% 1,95% Rupiah)
PT BANK MANDIRI (PERSERO) TBK 1492 213 1493
214 ANNUAL REPORT 2024
Page 469
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
21. SIMPANAN NASABAH - GIRO DAN GIRO WADIAH 21. DEPOSITS FROM CUSTOMERS - DEMAND 23. SIMPANAN NASABAH - DEPOSITO BERJANGKA 23. DEPOSITS FROM CUSTOMERS - TIME DEPOSITS
(lanjutan) DEPOSITS AND WADIAH DEMAND DEPOSITS
(continued) a. Berdasarkan mata uang, pihak berelasi dan pihak a. By currencies, related parties and third parties:
ketiga:
b. Tingkat suku bunga rata-rata (cost of funds) dan b. Average interest rates (cost of funds) and range of
kisaran bagi hasil selama tahun berjalan profit sharing per annum (continued): 2024 2023
(lanjutan):
Rupiah Rupiah
Kisaran bagi hasil giro wadiah per tahun: Range of profit sharing per annum on wadiah Pihak berelasi (Catatan 56) 42.079.860 32.303.541 Related parties (Note 56)
demand deposits: Pihak ketiga 216.319.776 226.435.645 Third parties
2024 2023 Total 258.399.636 258.739.186 Total
Rupiah 0,02% - 0,04% 0,02% - 0,03% Rupiah Mata uang asing Foreign currencies
Mata uang asing (disetarakan Foreign currencies (equivalent to Pihak berelasi (Catatan 56) 11.410.438 2.549.440 Related parties (Note 56)
dalam Rupiah) 0,00% - 0,00% 0,00% - 0,00% Rupiah) Pihak ketiga 27.657.078 28.508.878 Third parties
c. Giro yang dibekukan dan diblokir sebagai c. As of 31 December 2024 and 2023, demand Total (Catatan 62.B.(iv)) 39.067.516 31.058.318 Total (Note 62.B.(iv))
jaminan atas bank garansi, kredit yang diberikan, deposits pledged as collateral and blocked for
fasilitas pembayaran transaksi perdagangan bank guarantees, loans and trade finance facilities 297.467.152 289.797.504
(letter of credit yang tidak dapat dibatalkan) dan (irrevocable letter of credits) and for other
untuk tujuan lain pada tanggal 31 Desember purposes were amounted to Rp18,754,987 and
2024 dan 2023 adalah masing-masing sebesar Rp24,664,786, respectively (Notes 12B.c and b. Berdasarkan jangka waktu: b. By period:
Rp18.754.987 dan Rp24.664.786 (Catatan 12B.c 31d).
dan 31d). 2024 2023
Rupiah Rupiah
22. SIMPANAN NASABAH - TABUNGAN DAN 22. DEPOSITS FROM CUSTOMERS - SAVING 1 bulan 125.080.320 128.782.455 1 month
TABUNGAN WADIAH DEPOSITS AND WADIAH SAVING DEPOSITS 3 bulan 111.627.281 103.855.624 3 months
6 bulan 15.653.274 18.084.274 6 months
a. Berdasarkan mata uang, jenis, pihak berelasi dan a. By currency, type, related parties and third parties: 12 bulan 5.771.551 7.837.545 12 months
pihak ketiga: Lebih dari 12 bulan 267.210 179.288 Over 12 months
2024 2023 Total 258.399.636 258.739.186 Total
Rupiah Rupiah Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) Related parties (Note 56)
Tabungan Mandiri 4.218.315 3.749.398 Mandiri Saving Deposits 1 bulan 17.434.547 14.560.090 1 month
Pihak ketiga Third parties 3 bulan 16.970.873 11.394.345 3 months
Tabungan Mandiri 516.469.456 453.344.562 Mandiri Saving Deposits 6 bulan 3.132.020 3.590.857 6 months
Tabungan Mandiri Haji 14.499.671 12.545.926 Hajj Mandiri Saving Deposits 12 bulan 1.418.262 1.378.351 12 months
Lebih dari 12 bulan 111.814 134.675 Over 12 months
Total 535.187.442 469.639.886 Total
Total (Catatan 62.B.(iv)) 39.067.516 31.058.318 Total (Note 62.B.(iv))
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) Related parties (Note 56) 297.467.152 289.797.504
Tabungan Mandiri 2.120.728 3.791.143 Mandiri Saving Deposits
Pihak ketiga Third parties
Tabungan Mandiri 42.883.626 35.860.460 Mandiri Saving Deposits c. Berdasarkan sisa waktu hingga jatuh tempo: c. By remaining period to maturity date:
Total (Catatan 62.B.(iv)) 45.004.354 39.651.603 Total (Note 62.B.(iv))
2024 2023
580.191.796 509.291.489
Rupiah Rupiah
Kurang dari 1 bulan 150.248.312 153.424.600 Less than 1 month
Termasuk di dalam saldo simpanan tabungan Included in saving deposits were wadiah saving 1 - 3 bulan 94.725.742 90.487.979 1 - 3 months
adalah tabungan wadiah masing-masing sebesar deposits amounted to Rp55,280,067 and 3 - 6 bulan 10.011.364 10.675.783 3 - 6 months
Rp55.280.067 dan Rp47.026.374 pada tanggal Rp47,026,374 as of 31 December 2024 and 2023, 6 - 12 bulan 2.888.202 3.705.690 6 - 12 months
31 Desember 2024 dan 2023. respectively. Lebih dari 12 bulan 526.016 445.134 Over 12 months
b. Tingkat suku bunga rata-rata (cost of funds) per b. Average interest rates (cost of funds) per annum: Total 258.399.636 258.739.186 Total
tahun:
Mata uang asing Foreign currencies
2024 2023 Kurang dari 1 bulan 20.403.876 18.770.698 Less than 1 month
1 - 3 bulan 10.285.895 8.360.787 1 - 3 months
Rupiah 0,48% 0,50% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to 3 - 6 bulan 7.722.335 3.304.332 3 - 6 months
dalam Rupiah) 0,17% 0,18% Rupiah) 6 - 12 bulan 574.749 474.879 6 - 12 months
Lebih dari 12 bulan 80.661 147.622 Over 12 months
c. Pada tanggal 31 Desember 2024 dan 2023, c. As of 31 December 2024 and 2023, total saving
jumlah tabungan yang dibekukan dan diblokir deposits pledged as collateral and blocked for Total (Catatan 62.B.(iv)) 39.067.516 31.058.318 Total (Note 62.B.(iv))
sebagai jaminan atas kredit yang diberikan dan loans and other purposes were amounted to
untuk tujuan lain masing-masing sebesar Rp24,905,011 and Rp20,873,344, respectively 297.467.152 289.797.504
Rp24.905.011 dan Rp20.873.344 (Catatan (Note 12B.c).
12B.c).
PT BANK MANDIRI (PERSERO) TBK 1494 215 1495
216 ANNUAL REPORT 2024
Page 470
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
23. SIMPANAN NASABAH - DEPOSITO BERJANGKA 23. DEPOSITS FROM CUSTOMERS - TIME DEPOSITS 24. SIMPANAN DARI BANK LAIN - GIRO, GIRO 24. DEPOSITS FROM OTHER BANKS - DEMAND
WADIAH DAN TABUNGAN (lanjutan) DEPOSITS, WADIAH DEMAND DEPOSITS AND
(lanjutan) (continued) SAVING DEPOSITS (continued)
d. Tingkat suku bunga rata-rata (cost of funds) per d. Average interest rates (cost of funds) per annum: b. Tingkat suku bunga rata-rata (cost of funds) dan b. Average interest rates (cost of funds) and profit
kisaran bagi hasil per tahun: sharing per annum:
tahun:
2024 2023
2024 2023
Tingkat suku bunga rata-rata Average interest rates
(cost of funds) per tahun: (cost of funds) per annum:
Rupiah 4,06% 3,53% Rupiah Demand deposits and wadiah
Mata uang asing (disetarakan Foreign currencies (equivalent to Giro dan giro wadiah demand deposits
dalam Rupiah) 3,48% 3,01% Rupiah) Rupiah 2,71% 2,64% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 2,71% 1,95% Rupiah)
e. Pada tanggal 31 Desember 2024 dan 2023, e. As of 31 December 2024 and 2023, total time
Tabungan Saving deposits
jumlah deposito berjangka yang dibekukan dan deposits pledged as collateral and blocked for Rupiah 0,47% 0,50% Rupiah
diblokir sebagai jaminan atas kredit yang loans and other purposes were amounted to Mata uang asing (disetarakan Foreign currencies (equivalent to
diberikan dan untuk tujuan lain masing-masing Rp59,484,454 and Rp48,901,417, respectively dalam Rupiah) 0,17% 0,18% Rupiah)
Range of profit sharing
sebesar Rp59.484.454 dan Rp48.901.417 (Note 12B.c). Kisaran bagi hasil giro wadiah per annum for
(Catatan 12B.c). per tahun: wadiah demand deposits:
Rupiah 0,70% - 0,73% 0,72% - 0,73% Rupiah
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 0,00% 0,00% Rupiah)
24. SIMPANAN DARI BANK LAIN - GIRO, GIRO 24. DEPOSITS FROM OTHER BANKS - DEMAND
WADIAH DAN TABUNGAN DEPOSITS, WADIAH DEMAND DEPOSITS AND
SAVING DEPOSITS c. Pada tanggal 31 Desember 2024 dan 2023 giro, c. As of 31 December 2024 and 2023, total demand
giro wadiah dan tabungan dari bank lain yang deposits, wadiah demand deposits and saving
a. Berdasarkan mata uang, pihak berelasi dan pihak a. By currencies, related parties and third parties: menjadi jaminan atas kredit yang diberikan dan deposits from other banks pledged as collateral for
ketiga: bank garansi masing-masing sebesar Rp68.570 loans and bank guarantees were amounted to
dan Rp221.698 (Catatan 12B.c dan 31d). Rp68,570 and Rp221,698, respectively (Notes
2024 2023 12B.c and 31d).
Demand deposits and wadiah 25. SIMPANAN DARI BANK LAIN - INTER-BANK CALL 25. DEPOSITS FROM OTHER BANKS - INTER-BANK
Giro dan giro wadiah demand deposits MONEY CALL MONEY
Pihak berelasi (Catatan 56) Related parties (Note 56)
Rupiah 1.829 13.230 Rupiah a. Berdasarkan mata uang: a. By currencies:
Mata uang asing Foreign currencies
(Catatan 62.B.(iv)) 4.296.812 170.019 (Note 62.B.(iv)) 2024 2023
4.298.641 183.249
Pihak berelasi (Catatan 56): Related parties (Note 56):
Pihak ketiga Third parties Rupiah - 100.000 Rupiah
Rupiah 2.119.086 2.380.398 Rupiah Mata uang asing Foreign currencies
Mata uang asing Foreign currencies (Catatan 62.B.(iv)) 1.931.400 - (Notes 62.B.(iv))
(Catatan 62.B.(iv)) 738.121 2.259.855 (Note 62.B.(iv))
1.931.400 100.000
2.857.207 4.640.253
Pihak ketiga: Third parties:
Total 7.155.848 4.823.502 Total Rupiah 700.000 215.000 Rupiah
Mata uang asing Foreign currencies
Tabungan Saving deposits (Catatan 62.B.(iv)) 7.330.154 6.966.896 (Notes 62.B.(iv))
Pihak berelasi (Catatan 56) Related parties (Note 56)
Rupiah 595 84 Rupiah 8.030.154 7.181.896
595 84 9.961.554 7.281.896
Pihak ketiga Third parties
Rupiah 1.933.581 1.869.984 Rupiah
Mata uang asing Foreign currencies b. Berdasarkan sisa waktu hingga jatuh tempo: b. By remaining period to maturity date:
(Catatan 62.B.(iv)) 14 13 (Note 62.B.(iv)) 2024 2023
1.933.595 1.869.997
Rupiah Rupiah
1.934.190 1.870.081 Kurang dari 1 bulan 700.000 315.000 Less than 1 month
9.090.038 6.693.583 Mata uang asing Foreign currencies
Kurang dari 1 bulan 5.210.063 733.167 Less than 1 month
Lebih dari 1 bulan 4.051.491 6.233.729 Over 1 month
Termasuk dalam simpanan dari bank lain - giro Included in deposits from other banks - demand
adalah giro wadiah masing-masing sebesar deposits are wadiah demand deposits amounted to Total (Catatan 62.B.(iv)) 9.261.554 6.966.896 Total (Note 62.B.(iv))
Rp183.864 dan Rp125.337 pada tanggal Rp183,864 and Rp125,337, as of 31 December 9.961.554 7.281.896
31 Desember 2024 dan 2023. 2024 and 2023, respectively.
PT BANK MANDIRI (PERSERO) TBK 1496 217 1497
218 ANNUAL REPORT 2024
Page 471
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
25. SIMPANAN DARI BANK LAIN - INTER-BANK CALL 25. DEPOSITS FROM OTHER BANKS - INTER-BANK 27. LIABILITAS KEPADA PEMEGANG POLIS PADA 27. LIABILITIES TO UNIT-LINK POLICYHOLDERS
MONEY (lanjutan) CALL MONEY (continued)
KONTRAK UNIT-LINK
c. Tingkat suku bunga rata-rata (cost of funds) per c. Average interest rates (cost of funds) per annum:
tahun: Akun ini merupakan liabilitas Entitas Anak kepada This account represents Subsidiary’s liabilities to
pemegang polis pada kontrak unit-link Entitas Anak policyholders on the Subsidiary’s unit-link contracts
2024 2023 yang ditempatkan pada investasi unit-link, dengan placed in unit-link investment with details as follows:
rincian sebagai berikut:
Rupiah 6,22% 5,96% Rupiah 2024 2023
Mata uang asing (disetarakan Foreign currencies (equivalent to
dalam Rupiah) 5,15% 4,51% Rupiah)
Non-syariah 27.427.930 28.526.959 Non-sharia
Syariah 584.956 667.743 Sharia
26. SIMPANAN DARI BANK LAIN - DEPOSITO 26. DEPOSITS FROM OTHER BANKS - TIME DEPOSITS
BERJANGKA 28.012.886 29.194.702
a. Berdasarkan mata uang: a. By currency:
Investasi pemegang polis pada kontrak unit-link di Underlying assets of the above policyholders’
atas memiliki aset pendasar berupa aset keuangan investment in unit-link contracts are financial assets
2024 2023 terutama dalam bentuk kas, efek-efek dan obligasi mainly consist of cash, marketable securities and
pemerintah. Pada tanggal 31 Desember 2024 dan government bonds. As of 31 December 2024 and 2023,
Pihak berelasi (Catatan 56): Related parties (Note 56) 2023, investasi pemegang polis tersebut dicatat the investment of policyholders were recorded to the
Mata uang asing Foreign currencies sesuai dengan jenis aset keuangan dalam laporan related financial assets in the consolidated statements
(Catatan 62.B.(iv)) 289.710 384.925 (Note 62.B.(iv)) posisi keuangan konsolidasian. of financial position.
Pihak ketiga: Third parties
Rupiah 4.735.630 583.710 Rupiah Termasuk di dalam investasi pemegang unit-link Included in the unit-link policyholders’ investments are
Mata uang asing Foreign currencies adalah dana pemegang polis dalam mata uang asing policyholders’ fund in foreign currency as of
(Catatan 62.B.(iv)) 2.965.777 2.740.666 (Note 62.B.(iv))
pada tanggal 31 Desember 2024 dan 2023 masing- 31 December 2024 and 2023 amounted to
7.701.407 3.324.376 masing sebesar USD244.769.507 (nilai penuh) dan USD244,769,507 (full amount) and USD309,102,855
USD309.102.855 (nilai penuh). (full amount), respectively.
Total 7.991.117 3.709.301 Total
Rincian dari investasi unit-link non-syariah The details of non-sharia unit-link investments based
berdasarkan tipe kontrak adalah sebagai berikut: on the type of contracts are as follows:
b. Berdasarkan jangka waktu: b. By period:
2024 2023
2024 2023
Rupiah Rupiah Prime equity 11.922.754 9.432.738 Prime equity
1 bulan 4.492.130 355.810 1 month Dynamic money 6.499.391 9.208.435 Dynamic money
3 bulan 202.550 189.950 3 months Equity Fund Offshore 1.766.122 2.218.895 Equity Fund Offshore
6 bulan 28.200 25.200 6 months
12 bulan 12.750 12.750 12 months Progressive money 1.291.313 1.585.910 Progressive money
Attractive money 1.114.797 1.606.195 Attractive money
Total 4.735.630 583.710 Total Secure money 920.062 958.580 Secure money
Mandiri Golden Offshore 897.399 1.127.380 Mandiri Golden Offshore
Mata uang asing Foreign currencies Mandiri Prime Balanced Rupiah 481.704 - Mandiri Prime Balanced Rupiah
1 bulan 740.370 153.970 1 month Money market 443.056 348.419 Money market
3 bulan 643.800 538.895 3 months Mandiri Equity Money 432.249 593.340 Mandiri Equity Money
6 bulan 1.227.517 1.616.685 6 months Fixed money 316.663 326.603 Fixed money
12 bulan 32.190 - 12 months
Lebih dari 12 bulan 611.610 816.041 More than 12 months Balance Fund Offshore 289.118 482.263 Balance Fund Offshore
Excellent equity 187.752 259.702 Excellent equity
Total (Catatan 62.B.(iv)) 3.255.487 3.125.591 Total (Note 62.B.(iv)) Mandiri Money Mandiri Money
Market Optima Rupiah 180.807 - Market Optima Rupiah
7.991.117 3.709.301 Mandiri Fixed Income 162.032 41.199 Mandiri Fixed Income
Mandiri Money Market Berkah Rupiah Mandiri Money Market Berkah
c. Tingkat suku bunga rata-rata (cost of funds) per c. Average interest rates (cost of funds) per annum: Class B 122.308 - Rupiah Class B
tahun: Mandiri Flexible Equity Offshore 90.151 103.295 Mandiri Flexible Equity Offshore
Active money 74.480 90.686 Active money
2024 2023 Mandiri Fixed Mandiri Fixed
Income Optima Rupiah 70.857 - Income Optima Rupiah
Rupiah 3,77% 3,41% Rupiah Mandiri Fixed Income Optima Mandiri Fixed Income Optima
Mata uang asing (disetarakan Foreign currencies (equivalent to Berkah Rupiah 47.966 - Berkah Rupiah
dalam Rupiah) 3,81% 3,01% Rupiah) Protected money 41.408 63.606 Protected money
Mandiri Multi Asset Balanced Mandiri Multi Asset Balanced
d. Pada tanggal 31 Desember 2024 dan 2023, d. As of 31 December 2024 and 2023, time deposits Offshore 33.782 38.625 Offshore
deposito berjangka dari bank lain yang menjadi from other banks pledged as collateral for loans Mandiri Global Offshore 12.566 20.645 Mandiri Global Offshore
jaminan atas kredit yang diberikan masing- amounted to Rp326,178 and Rp401,803, Money Market CS 29.193 20.443 Money Market CS
masing sebesar Rp326.178 dan Rp401.803 respectively (Note 12B.c).
(Catatan 12B.c).
27.427.930 28.526.959
PT BANK MANDIRI (PERSERO) TBK 1498 219 1499
220 ANNUAL REPORT 2024
Page 472
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
27. LIABILITAS KEPADA PEMEGANG POLIS PADA 27. LIABILITIES TO UNIT-LINK POLICYHOLDERS 27. LIABILITAS KEPADA PEMEGANG POLIS PADA 27. LIABILITIES TO UNIT-LINK POLICYHOLDERS
KONTRAK UNIT-LINK (lanjutan) (continued) KONTRAK UNIT-LINK (lanjutan) (continued)
Dynamic money Dynamic money Excellent equity Excellent equity
Penempatan dana berbasis ekuitas dengan dasar This is an equity fund placement with underlying Penempatan dana berbasis saham dengan dasar Placement of stock based fund with underlying
investasi pada saham yang diperdagangkan di Bursa investments in stocks listed in Indonesia Stock investasi pada saham berkapitalisasi kecil (di luar 20 investments in small cap shares (exclude top 20 largest
Efek Indonesia dan instrumen pasar uang melalui Exchange and money market instruments through saham berkapitalisasi terbesar) di Bursa Efek capitalisation shares) listed in Indonesia Stock
Reksa Dana Schroder Dana Prestasi Dinamis. Schroder Dana Prestasi Dinamis Mutual Fund. Indonesia dan instrumen pasar uang melalui Reksa Exchange and money market instruments through
Dana Mandiri Dynamic Equity. Mandiri Dynamic Equity Mutual Fund.
Prime equity Prime Equity
Penempatan dana berbasis kombinasi dengan dasar Placement of funds based on combination with the
investasi saham yang diperdagangkan di Bursa Efek investment in stocks listed in Indonesia Stock Fixed money Fixed money
Indonesia dan instrumen pasar uang melalui Reksa Exchange and money market instruments through AXA Penempatan dana berbasis pendapatan tetap dengan Placement of fixed income based fund with underlying
Dana AXA Maestro Saham. Maestro Shares Mutual Fund. dasar investasi pada obligasi pemerintah Indonesia investments in Indonesian Government Bonds and
dan instrumen pasar uang melalui Reksa Dana money market instruments through Mandiri Investa
Equity Fund Offshore Equity Fund Offshore Mandiri Investa Dana Obligasi II. Dana Obligasi II Mutual Fund.
Reksa dana berbasis ekuitas dari pasar luar negeri Equity-based mutual funds from foreign markets
yang dikelola oleh Entitas Anak. managed by the Subsidiary. Active money Active money
Penempatan dana berbasis kombinasi (balanced Placement of balanced fund with underlying
Attractive money Attractive money fund) dengan investasi pada saham dan obligasi yang investments in stocks and bonds traded in Indonesia
Penempatan dana berbasis ekuitas dengan dasar This is an equity fund placement with underlying diperdagangkan di Bursa Efek Indonesia dan Stock Exchange and money market instruments
investasi pada saham dan obligasi yang investments in stocks and bonds traded in Indonesia instrumen pasar uang melalui Reksa Dana Mandiri through Mandiri Aktif Mutual Fund.
diperdagangkan di Bursa Efek Indonesia dan Stock Exchange and money market instruments Aktif.
instrumen pasar uang melalui Reksa Dana Mandiri through Mandiri Mutual Fund Attractive Shares.
Saham Atraktif. Mandiri Flexible Equity Offshore Mandiri Flexible Equity Offshore
Reksa dana campuran berbasis ekuitas dan pasar Mixed mutual fund with underlying investments in
Progressive money Progressive money uang pada pasar luar negeri. equity and money market in foreign markets.
Penempatan dana berbasis kombinasi (balanced This is a balanced fund placement with underlying
fund) dengan investasi pada saham dan obligasi yang investments in stocks and bonds traded in Indonesia
diperdagangkan di Bursa Efek Indonesia dan Stock Exchange and money market instruments Protected money Protected money
instrumen pasar uang melalui Reksa Dana Schroder through Schroder Progressive Balanced Mutual Fund. Penempatan dana berbasis kombinasi (balanced Placement of balanced fund with investments in stocks
Dana Campuran Progresif. fund) dengan investasi pada saham dan obligasi yang and bonds traded in the Indonesia Stock Exchange and
diperdagangkan di Bursa Efek Indonesia dan money market instruments with a maturity of less than
Mandiri Golden Offshore Mandiri Golden Offshore instrumen pasar uang dengan jangka waktu kurang 1 year.
Reksa dana berbasis ekuitas dengan dasar Equity-based mutual funds with underlying investments dari 1 tahun.
investasinya adalah ekuitas yang diperdagangkan di in equity traded in foreign equity market.
pasar ekuitas luar negeri. Mandiri Multi Asset Balanced Offshore Mandiri Multi Asset Balanced Offshore
Reksa dana campuran berbasis pasar uang, ekuitas Mixed mutual fund with underlying investments in
Secure money Secure money dan surat berharga pasar luar negeri. money market, equity and foreign market securities.
Secure money Rupiah merupakan penempatan dana Secure money Rupiah is a fixed income based
berbasis pendapatan tetap dengan dasar investasi placement of funds with underlying investments in fixed Mandiri Global Offshore Mandiri Global Offshore
pada surat berharga pendapatan tetap yang income securities listed in Indonesia Stock Exchange Reksa dana campuran berbasis ekuitas dan pasar Mixed mutual funds with underlying investments in
diperdagangkan di Bursa Efek Indonesia dan and money market instruments through Schroder Dana uang pada pasar luar negeri. equity and money market in foreign markets.
instrumen pasar uang melalui Reksa Dana Schroder Obligasi Mantap Mutual Fund. Placement of funds in
Dana Obligasi Mantap. Penempatan dana dalam USD through investment in fixed income securities Mandiri Fixed Income Mandiri Fixed Income
mata uang Dolar Amerika melalui investasi pada surat traded on the Indonesia Stock Exchange and other Reksa dana berbasis pendapatan tetap dalam mata Fixed-income mutual fund denominated in US Dollars,
berharga dengan pendapatan tetap yang foreign exchanges as well as money market
uang US Dollar, dengan penempatan underlying with the majority of its underlying investments in
diperdagangkan di Bursa Efek Indonesia dan bursa instruments through Investa Dana Dollar Mandiri
luar negeri lainnya serta instrumen pasar uang Mutual Fund. sebagian besar pada Surat Utang Negara Indonesia Indonesian government bonds in US Dollars and the
melalui Reksa Dana Investa Dana Dollar Mandiri. dalam mata uang US Dollar dan selebihnya dalam remainder in money market instruments. This mutual
instrument Pasar Uang. Reksa dana ini dikelola oleh fund is managed by two Investment Managers, namely
Mandiri Equity Money Mandiri Equity Money 2 Manajer Investasi, yaitu Architas Asset Architas Asset Management and Mandiri Investment
Penempatan dana dengan instrumen investasi Fund placements with LQ45 domestic equity Management dan Mandiri Manajemen Investasi Management (MMI).
ekuitas dalam negeri LQ45 melalui Reksa Dana investment instruments through the Mandiri Index (MMI).
Mandiri Index LQ45 yang dikelola oleh Mandiri LQ45 mutual fund managed by Mandiri Manajemen
Manajemen Investasi (“MMI”). Investasi (“MMI”). Money market CS Money market CS
Penempatan dana berbasis pasar uang dengan Placement of money market fund with underlying
Balance Fund Offshore Balance Fund Offshore investasi pada instrumen pasar uang khususnya investments in money market instrument, especially in
Reksa dana yang komposisinya campuran ekuitas Mutual funds which the composition is a mixture of deposito berjangka dengan berdasarkan pada prinsip time deposits based on sharia principles.
dan obligasi dari pasar luar negeri yang dikelola oleh equity and bonds from foreign markets managed by syariah.
Entitas Anak. Subsidiary.
Mandiri Prime Balanced Rupiah Mandiri Prime Balanced Rupiah
Money market Money market Reksa dana berbasis campuran dengan dasar Mixed-based mutual fund with an investment
Penempatan dana berbasis pasar uang dengan Placement of money market fund with underlying investasi pada Pasar Uang, Obligasi, dan Saham. foundation in the Money Market, Bonds, and Stocks.
investasi pada instrumen pasar uang yang meliputi investments in money market instrument including time
deposito berjangka dan surat berharga dengan deposits and fixed income securities traded in Mandiri Money Market Optima Rupiah Mandiri Money Market Optima Rupiah
pendapatan tetap yang diperdagangkan di Bursa Efek Indonesia Stock Exchange through Mandiri Investa Reksa dana berbasis pasar uang dengan dasar Money market-based mutual fund with an investment
Indonesia melalui Reksa Dana Mandiri Investa Pasar Pasar Uang Mutual Fund. investasi pada Pasar Uang dan Obligasi. foundation in the Money Market and Bonds.
Uang.
PT BANK MANDIRI (PERSERO) TBK 1500 221 1501
222 ANNUAL REPORT 2024
Page 473
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
27. LIABILITAS KEPADA PEMEGANG POLIS PADA 27. LIABILITIES TO UNIT-LINK POLICYHOLDERS 28. LIABILITAS ATAS EFEK-EFEK YANG DIJUAL 28. SECURITIES SOLD UNDER AGREEMENTS TO
KONTRAK UNIT-LINK (lanjutan) (continued)
DENGAN JANJI DIBELI KEMBALI REPURCHASE LIABILITIES
Mandiri Fixed Income Optima Rupiah Mandiri Fixed Income Optima Rupiah
Reksa dana berbasis pendapatan tetap dengan dasar Fixed income-based mutual fund with an investment 2024
investasi pada Pasar Uang dan Obligasi. foundation in the Money Market and Bonds. Beban bunga
yang belum
Mandiri Fixed Income Optima Berkah Rupiah Mandiri Fixed Income Optima Berkah Rupiah Nilai Tanggal Nilai diamortisasi/
Reksa dana berbasis pendapatan tetap dengan dasar Fixed income-based mutual fund with an investment nominal/ Tanggal dimulai/ jatuh tempo/ beli kembali/ Unamortised Nilai neto/
Jenis efek Nominal value Start date Maturity date Buy back value interest expense Net value Type of securities
investasi pada Pasar Uang dan Obligasi berefek foundation in the Money Market and Sharia-compliant
syariah. Bonds.
Rupiah Rupiah
Pihak ketiga Third parties
Mandiri Money Market Berkah Rupiah Class B Mandiri Money Market Berkah Rupiah Class B FR0068 2.478.343 30/12/2024 06/01/2025 2.481.355 2.151 2.479.204 FR0068
Reksa dana berbasis pasar uang dengan dasar Money market-based mutual fund with an investment FR0068 2.375.079 30/12/2024 06/01/2025 2.377.965 2.061 2.375.904 FR0068
investasi pada Pasar Uang, Obligasi berefek syariah. foundation in the Money Market and Sharia-compliant FR0081 2.351.153 31/12/2024 07/01/2025 2.354.010 2.449 2.351.561 FR0081
Bonds. FR0072
FR0072
2.338.392
2.236.722
27/12/2024
27/12/2024
03/01/2025
03/01/2025
2.341.233
2.239.441
812
777
2.340.421
2.238.664
FR0072
FR0072
FR0082 2.167.568 31/12/2024 07/01/2025 2.170.202 2.257 2.167.945 FR0082
Rincian dari investasi unit-link syariah berdasarkan The details of sharia unit-link investments based on the FR0084 2.155.883 31/12/2024 07/01/2025 2.158.503 2.245 2.156.258 FR0084
tipe kontrak adalah sebagai berikut: type of contracts are as follows: FR0072 2.135.053 27/12/2024 03/01/2025 2.137.648 741 2.136.907 FR0072
FR0080 2.099.792 30/12/2024 06/01/2025 2.102.344 1.823 2.100.521 FR0080
FR0071 1.986.142 27/12/2024 03/01/2025 1.988.556 690 1.987.866 FR0071
2024 2023 FR0082 1.977.207 30/12/2024 06/01/2025 1.979.610 1.717 1.977.893 FR0082
FR0084 1.959.894 31/12/2024 07/01/2025 1.962.276 2.042 1.960.234 FR0084
Attractive money syariah 234.657 312.625 Attractive money sharia FR0071 1.881.608 27/12/2024 03/01/2025 1.883.895 653 1.883.242 FR0071
FR0092 1.846.992 30/12/2024 06/01/2025 1.849.237 1.604 1.847.633 FR0092
Amanah Pendapatan Tetap 171.434 140.398 Amanah Fixed Income FR0092 1.844.118 27/12/2024 03/01/2025 1.846.359 640 1.845.719 FR0092
Active money syariah 119.254 147.159 Active money sharia FR0080 1.718.012 30/12/2024 06/01/2025 1.720.100 1.492 1.718.608 FR0080
Amanah equity syariah 25.950 34.572 Amanah equity sharia FR0091 1.707.636 31/12/2024 07/01/2025 1.709.712 1.779 1.707.933 FR0091
Amanah Pasar Uang Syariah 17.231 14.760 Amanah Money Market Sharia FR0082 1.646.465 27/12/2024 03/01/2025 1.648.466 572 1.647.894 FR0082
FR0081 1.567.435 31/12/2024 07/01/2025 1.569.340 1.633 1.567.707 FR0081
Advanced commodity syariah 16.430 18.229 Advanced commodity sharia FR0082 1.552.381 27/12/2024 03/01/2025 1.554.268 539 1.553.729 FR0082
FR0082 1.505.339 27/12/2024 03/01/2025 1.507.169 523 1.506.646 FR0082
Total 584.956 667.743 Total FR0058 1.485.645 27/12/2024 03/01/2025 1.487.450 515 1.486.935 FR0058
FR0071 1.358.939 27/12/2024 03/01/2025 1.360.591 472 1.360.119 FR0071
FR0068 1.342.436 30/12/2024 06/01/2025 1.344.067 1.165 1.342.902 FR0068
FR0091 988.632 31/12/2024 07/01/2025 989.833 1.030 988.803 FR0091
Attractive money syariah Attractive money sharia FR0092 922.059 27/12/2024 03/01/2025 923.180 321 922.859 FR0092
Penempatan dana berbasis ekuitas dengan dasar Placement of equity based fund with underlying FR0082 847.374 30/12/2024 06/01/2025 848.404 736 847.668 FR0082
FR0084 783.958 31/12/2024 07/01/2025 784.910 816 784.094 FR0084
investasi pada saham dan obligasi yang investments in stocks and bonds traded in Indonesia FR0081 685.589 27/12/2024 03/01/2025 686.422 238 686.184 FR0081
diperdagangkan di Bursa Efek Indonesia dan Stock Exchange and money market instruments in FR0082 659.695 31/12/2024 07/01/2025 660.496 687 659.809 FR0082
instrumen pasar uang berdasarkan prinsip syariah accordance with sharia principle through Mandiri FR0058 495.215 27/12/2024 03/01/2025 495.817 172 495.645 FR0058
melalui Reksa Dana Mandiri Saham Syariah Atraktif. Attractive Sharia Stocks Mutual Fund. IDSR040625364S
IDSR200625364S
482.382
482.215
09/12/2024
23/12/2024
06/01/2025
20/01/2025
484.821
484.653
436
1.654
484.385
482.999
IDSR040625364S
IDSR200625364S
FR0090 459.965 16/12/2024 13/01/2025 462.290 997 461.293 FR0090
Amanah Pendapatan Tetap Amanah Fixed Income FR0072 406.677 27/12/2024 03/01/2025 407.171 141 407.030 FR0072
Reksa dana syariah dengan dasar investasi pada Sharia mutual fund with underlying investments of FR0075 384.120 20/12/2024 17/01/2025 386.062 1.109 384.953 FR0075
FR0081 293.824 27/12/2024 03/01/2025 294.181 102 294.079 FR0081
Sukuk atau Surat Berharga Syariah Negara. Sukuk and Sharia Government Bonds. IDSR300625367S 239.967 12/12/2024 09/01/2025 241.180 347 240.833 IDSR300625367S
IDSR051225364S 233.139 10/12/2024 07/01/2025 234.317 252 234.065 IDSR051225364S
Active money syariah Active money sharia IDSR071125364S 202.531 27/12/2024 10/01/2025 203.035 324 202.711 IDSR071125364S
Penempatan dana berbasis kombinasi (balanced Placement of balanced fund with underlying FR0084
IDSR060625364S
196.149
193.728
05/12/2024
30/12/2024
02/01/2025
13/01/2025
197.141
194.210
36
413
197.105
193.797
FR0084
IDSR060625364S
fund) dengan dasar investasi pada saham dan investments in stocks and bonds traded in Indonesia IDSR130625364S 192.953 16/12/2024 13/01/2025 193.929 419 193.510 IDSR130625364S
obligasi yang diperdagangkan di Bursa Efek Stock Exchange and money market instruments in IDSR130625364S 192.953 16/12/2024 13/01/2025 193.929 419 193.510 IDSR130625364S
Indonesia dan instrumen pasar uang berdasarkan accordance with sharia principle through Mandiri FR0059 191.408 27/12/2024 10/01/2025 191.885 306 191.579 FR0059
FR0096 189.172 27/12/2024 10/01/2025 189.643 303 189.340 FR0096
prinsip syariah melalui Reksa Dana Mandiri Berimbang Active Sharia Mutual Fund. FR0082 188.305 30/12/2024 13/01/2025 188.774 402 188.372 FR0082
Berimbang Syariah Aktif. FR0090 183.910 30/12/2024 13/01/2025 184.368 392 183.976 FR0090
FR0075 144.102 23/12/2024 20/01/2025 144.831 494 144.337 FR0075
Amanah equity syariah Amanah equity sharia IDSR190925364S
FR0096
142.392
141.709
12/12/2024
19/12/2024
09/01/2025
02/01/2025
143.112
142.062
206
25
142.906
142.037
IDSR190925364S
FR0096
Penempatan dana berbasis ekuitas dengan dasar Placement of equity based fund with underlying FR0086 141.137 23/12/2024 06/01/2025 141.489 126 141.363 FR0086
investasi pada saham yang diperdagangkan di Bursa investments in stocks traded in Indonesia Stock IDSR240125364S 99.322 19/12/2024 16/01/2025 99.824 269 99.555 IDSR240125364S
Efek Indonesia dan instrumen pasar uang Exchange and money market instruments in IDSR210325364S 98.472 30/12/2024 13/01/2025 98.717 210 98.507 IDSR210325364S
IDSR070525364S 97.390 30/12/2024 30/01/2025 97.935 510 97.425 IDSR070525364S
berdasarkan prinsip syariah melalui Reksa Dana BNP accordance with sharia principle through BNP Paribas IDSR300525364S 96.760 19/12/2024 16/01/2025 97.249 262 96.987 IDSR300525364S
Paribas Pesona Amanah. Pesona Amanah Mutual Fund. FR0080 95.223 23/12/2024 06/01/2025 95.460 85 95.375 FR0080
IDSR171025364S 94.425 12/12/2024 09/01/2025 94.902 136 94.766 IDSR171025364S
Amanah Pasar Uang Syariah Amanah Money Market Sharia FR0086 94.153 30/12/2024 13/01/2025 94.388 201 94.187 FR0086
FR0087 91.710 19/12/2024 02/01/2025 91.938 17 91.921 FR0087
Reksa dana berbasis pendapatan tetap dengan dasar A fixed income based mutual fund with underlying FR0087 91.656 23/12/2024 06/01/2025 91.884 81 91.803 FR0087
investasinya pasar uang syariah dan efek-efek investments of sharia money market and sharia fixed FR0065 90.391 30/12/2024 13/01/2025 90.615 192 90.423 FR0065
syariah berpendapatan tetap. income marketable securities. IDSR130625364S 48.267 19/12/2024 02/01/2025 48.387 9 48.378 IDSR130625364S
IDSR310125364S 39.617 11/12/2024 08/01/2025 39.818 50 39.768 IDSR310125364S
FR0080 33.348 19/12/2024 02/01/2025 33.429 6 33.423 FR0080
Advanced commodity syariah Advanced commodity sharia FR0082 33.039 27/12/2024 10/01/2025 33.119 51 33.068 FR0082
Penempatan dana berbasis saham dengan dasar Placement of Stocks based fund with underlying FR0065 22.635 31/12/2024 14/01/2025 22.690 51 22.639 FR0065
investasi saham yang bergerak pada sektor investments in shares in the commodity sector and FR0056 19.916 23/12/2024 06/01/2025 19.966 17 19.949 FR0056
FR0040 10.406 30/12/2024 13/01/2025 10.431 22 10.409 FR0040
komoditas dan yang terkait dengan komoditas yang related to commodities traded in Indonesia Stock FR0081 4.893 19/12/2024 02/01/2025 4.905 1 4.904 FR0081
diperdagangkan di Bursa Efek Indonesia dan Exchange and money market instruments in
instrumen pasar uang berdasarkan prinsip syariah accordance with sharia principle through Mandiri Total Rupiah 57.545.117 57.631.599 46.425 57.585.174 Total Rupiah
melalui Reksa Dana Mandiri Komoditas Syariah Plus. Commodity Sharia Plus Mutual Fund.
PT BANK MANDIRI (PERSERO) TBK 1502 223 1503
224 ANNUAL REPORT 2024
Page 474
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
28. LIABILITAS ATAS EFEK-EFEK YANG DIJUAL 28. SECURITIES SOLD UNDER AGREEMENTS TO
28. LIABILITAS ATAS EFEK-EFEK YANG DIJUAL 28. SECURITIES SOLD UNDER AGREEMENTS TO DENGAN JANJI DIBELI KEMBALI (lanjutan) REPURCHASE LIABILITIES (continued)
DENGAN JANJI DIBELI KEMBALI (lanjutan) REPURCHASE LIABILITIES (continued)
2023
2024
Beban bunga
Beban bunga yang belum
yang belum Nilai Tanggal Nilai diamortisasi/
Nilai Tanggal Nilai diamortisasi/ nominal/ Tanggal dimulai/ jatuh tempo/ beli kembali/ Unamortised Nilai neto/
nominal/ Tanggal dimulai/ jatuh tempo/ beli kembali/ Unamortised Nilai neto/ Jenis efek Nominal value Start date Maturity date Buy back value interest expense Net value Type of securities
Jenis efek Nominal value Start date Maturity date Buy back value interest expense Net value Type of securities
Mata uang asing Foreign currencies
Mata uang asing Foreign currencies Pihak ketiga Third parties
Pihak ketiga Third parties FR0056 2.309.509 25/02/2022 18/08/2026 2.633.011 194.026 2.438.985 FR0056
FR0056 2.414.207 25/02/2022 18/08/2026 2.742.046 354.022 2.388.024 FR0056 FR0086 1.924.612 25/02/2022 16/03/2026 2.167.742 135.953 2.031.789 FR0086
FR0059 1.959.726 05/09/2023 15/04/2027 2.035.525 35.652 1.999.873 FR0059
FR0059 2.048.567 05/09/2023 15/04/2027 2.119.818 45.012 2.074.806 FR0059
FR0086 1.874.012 24/02/2022 13/03/2026 2.111.212 132.335 1.978.877 FR0086
FR0086 2.011.861 25/02/2022 16/03/2026 2.257.509 232.702 2.024.807 FR0086 FR0064 1.885.736 05/09/2023 17/04/2028 1.984.147 59.285 1.924.862 FR0064
FR0064 1.971.223 05/09/2023 17/04/2028 2.066.311 70.149 1.996.162 FR0064 FR0056 1.613.388 20/10/2023 20/09/2024 1.706.599 72.960 1.633.639 FR0056
FR0086 1.958.967 24/02/2022 13/03/2026 2.198.638 222.482 1.976.156 FR0086 FR0084 1.539.391 31/10/2023 01/10/2024 1.629.045 73.111 1.555.934 FR0084
FR0071 1.605.052 03/04/2024 08/03/2029 1.693.330 123.234 1.570.096 FR0071 FR0081 1.534.124 20/10/2023 20/09/2024 1.622.755 69.375 1.553.380 FR0081
FR0078 1.609.500 23/04/2024 23/04/2027 1.658.455 89.123 1.569.332 FR0078 FR0081 1.465.940 20/10/2023 20/09/2024 1.550.633 66.292 1.484.341 FR0081
FR0078 1.609.466 16/04/2024 16/04/2027 1.655.973 94.742 1.561.231 FR0078 FR0059 1.370.734 05/09/2023 15/04/2027 1.428.789 29.525 1.399.264 FR0059
FR0059 1.432.874 05/09/2023 15/04/2027 1.487.956 25.525 1.462.431 FR0059 FR0084 1.098.563 05/09/2023 15/01/2026 1.127.814 6.746 1.121.068 FR0084
FR0084 1.148.365 05/09/2023 15/01/2026 1.271.596 96.495 1.175.101 FR0084 ROI 30 NEW 882.267 01/11/2023 30/09/2024 931.380 40.143 891.237 ROI 30 NEW
FR0056 832.502 24/02/2022 14/08/2026 948.527 69.440 879.087 FR0056
FR0056 870.242 24/02/2022 14/08/2026 987.806 107.551 880.255 FR0056
FR0091 795.002 05/09/2023 04/09/2026 819.842 8.684 811.158 FR0091
FR0090 792.166 24/02/2022 12/02/2027 911.516 62.767 848.749 FR0090 FR0090 757.812 24/02/2022 12/02/2027 875.270 74.911 800.359 FR0090
FR0091 831.042 05/09/2023 04/09/2026 853.792 6.492 847.300 FR0091 FR0092 769.840 05/09/2023 08/09/2026 793.971 8.486 785.485 FR0092
FR0092 804.740 05/09/2023 08/09/2026 826.850 19.690 807.160 FR0092 FR0087 775.430 20/10/2023 20/09/2024 820.012 34.896 785.116 FR0087
FR0091 778.448 05/09/2023 04/09/2026 799.758 6.081 793.677 FR0091 FR0091 770.439 17/10/2023 17/09/2024 814.735 34.276 780.459 FR0091
FR0078 804.742 03/04/2024 05/04/2027 829.264 44.898 784.366 FR0078 FR0091 744.689 05/09/2023 04/09/2026 767.957 8.134 759.823 FR0091
FR0078 802.483 03/04/2024 03/04/2029 847.257 70.225 777.032 FR0078 ROI 30 NEW 720.137 26/10/2023 26/09/2024 761.137 32.824 728.313 ROI 30 NEW
ROI 30 627.694 04/04/2024 05/04/2027 646.804 34.909 611.895 ROI 30 ROI 30 NEW 696.907 26/10/2023 26/09/2024 736.584 31.765 704.819 ROI 30 NEW
INDON 2.15 07/28/31 506.168 07/07/2022 07/07/2025 560.565 49.467 511.098 INDON 2.15 07/28/31 ROI 29 NEW 629.936 01/11/2023 30/09/2024 665.003 28.663 636.340 ROI 29 NEW
US455780CQ75 434.248 26/04/2023 24/04/2026 513.425 74.442 438.983 US455780CQ75 US455780CY00 484.216 07/07/2022 07/07/2025 536.254 48.097 488.157 US455780CY00
US455780CQ75 415.415 26/04/2023 24/04/2026 491.159 72.435 418.724 US455780CQ75
ROI 27 418.463 04/04/2024 08/12/2026 429.831 26.127 403.704 ROI 27
US71567RAS58 406.845 14/12/2021 13/12/2024 430.729 22.840 407.889 US71567RAS58
FR0042 366.588 05/09/2023 15/06/2027 380.630 3.396 377.234 FR0042 US71567RAM88 364.720 14/12/2021 13/12/2024 386.131 20.476 365.655 US71567RAM88
INDON 2.85 02/14/30 359.527 07/07/2022 07/07/2025 398.165 35.135 363.030 INDON 2.85 02/14/30 FR0042 350.690 05/09/2023 15/06/2027 365.495 7.564 357.931 FR0042
ROI 32 337.995 04/04/2024 05/04/2027 348.285 18.798 329.487 ROI 32 US455780CQ75 343.936 07/07/2022 07/07/2025 380.898 34.163 346.735 US455780CQ75
INDON 3.85 10/15/30 273.372 07/07/2022 07/07/2025 302.751 26.716 276.035 INDON 3.85 10/15/30 FR0090 259.042 05/09/2023 15/03/2027 269.778 5.345 264.433 FR0090
FR0090 270.785 05/09/2023 15/03/2027 280.949 6.629 274.320 FR0090 US455780CS32 261.517 07/07/2022 07/07/2025 289.622 25.977 263.645 US455780CS32
INDON-151030 263.609 19/12/2024 17/12/2027 304.610 38.952 265.658 INDON-151030 US455780CY00 257.762 14/12/2021 13/12/2024 272.894 14.471 258.423 US455780CY00
INDOIS-010328 259.674 06/04/2023 06/04/2026 305.032 43.091 261.941 INDOIS-010328 INDON-280731 252.814 20/12/2021 20/12/2024 267.053 13.340 253.713 INDON-280731
ADGB-160430 255.866 19/12/2024 17/12/2027 295.662 37.808 257.854 ADGB-160430 INDOIS-010328 248.413 06/04/2023 06/04/2026 291.803 40.649 251.154 INDOIS-010328
INDOIS-090631 244.485 06/04/2023 06/04/2026 287.189 40.570 246.619 INDOIS-090631 INDOIS-090631 233.882 06/04/2023 06/04/2026 274.735 38.272 236.463 INDOIS-090631
INDOIS-200229 204.780 06/04/2023 06/04/2026 240.549 33.509 207.040 INDOIS-200229
INDON-280731 230.192 20/12/2024 20/12/2027 266.139 34.151 231.988 INDON-280731
US455780CQ75 198.360 14/12/2021 13/12/2024 210.004 11.136 198.868 US455780CQ75
ROI 28 225.319 04/04/2024 05/04/2027 232.179 12.531 219.648 ROI 28 US71567RAS58 190.738 07/07/2022 07/07/2025 211.236 18.946 192.290 US71567RAS58
INDOIS-200229 214.064 06/04/2023 06/04/2026 251.454 35.522 215.932 INDOIS-200229 INDOIS-290327 189.737 13/12/2021 13/12/2024 200.596 10.173 190.423 INDOIS-290327
INDOIS 2.55 06/09/31 199.385 07/07/2022 07/07/2025 220.812 19.485 201.327 INDOIS 2.55 06/09/31 US455780CS32 187.203 26/04/2023 24/04/2026 196.225 8.628 187.597 US455780CS32
US71567RAP10 195.689 26/04/2023 24/04/2026 231.370 33.547 197.823 US71567RAP10 US455780CV60 181.329 14/12/2021 13/12/2024 191.974 10.180 181.794 US455780CV60
US455780CS32 173.488 26/04/2023 24/04/2026 205.121 29.741 175.380 US455780CS32 US71567RAP10 165.965 26/04/2023 24/04/2026 221.336 52.953 168.383 US71567RAP10
INDON-170138 156.572 06/04/2023 06/04/2026 183.921 25.982 157.939 INDON-170138 ADGB-160430 161.576 27/01/2022 13/12/2024 170.020 7.910 162.110 ADGB-160430
QATAR-140329 151.315 19/12/2024 17/12/2027 174.849 22.358 152.491 QATAR-140329 QATAR-140329 157.280 15/12/2021 13/12/2024 165.836 8.015 157.821 QATAR-140329
INDON-120331 150.089 06/04/2023 06/04/2026 176.305 24.906 151.399 INDON-120331 INDON-170138 149.782 06/04/2023 06/04/2026 175.945 24.510 151.435 INDON-170138
INDOIS 4.45 02/20/29 148.315 27/09/2024 19/09/2025 154.713 5.818 148.895 INDOIS 4.45 02/20/29 INDON-080126 149.171 13/12/2021 13/12/2024 157.709 7.999 149.710 INDON-080126
INDOIS-290326 147.757 15/12/2021 13/12/2024 155.795 7.530 148.265 INDOIS-290326
INDON-170237 147.459 29/11/2024 28/01/2025 148.710 1.189 147.521 INDON-170237 INDON-151030 145.153 13/01/2022 13/12/2024 153.226 7.563 145.663 INDON-151030
KSA-170430 142.349 20/12/2024 20/12/2027 164.578 21.118 143.460 KSA-170430 INDON-120331 143.580 06/04/2023 06/04/2026 168.659 23.494 145.165 INDON-120331
INDOIS 2.8 06/23/30 141.893 07/07/2022 07/07/2025 157.142 13.867 143.275 INDOIS 2.8 06/23/30 US71567RAP10 135.739 07/07/2022 07/07/2025 150.327 13.483 136.844 US71567RAP10
INDON-110128 133.960 19/12/2024 17/12/2027 154.796 19.795 135.001 INDON-110128 PELIN-25 136.341 08/12/2023 08/03/2024 136.341 - 136.341 PELIN-25
INDON-151030 129.406 20/12/2024 20/12/2027 149.614 19.198 130.416 INDON-151030 US455780CK06 123.415 07/07/2022 07/07/2025 136.678 12.259 124.419 US455780CK06
INDON 3.4 09/18/29 129.009 07/07/2022 07/07/2025 142.874 12.608 130.266 INDON 3.4 09/18/29 INDON-280731 123.014 06/04/2023 06/04/2026 144.501 20.129 124.372 INDON-280731
INDON-280731 128.591 06/04/2023 06/04/2026 151.052 21.339 129.713 INDON-280731 INDOIS-010328 113.191 03/03/2022 13/12/2024 119.196 5.626 113.570 INDOIS-010328
INDOIS 2.8 06/23/30 126.949 27/09/2024 19/09/2025 132.362 4.923 127.439 INDOIS 2.8 06/23/30 INDOIS-200229 104.676 13/01/2022 13/12/2024 110.498 5.454 105.044 INDOIS-200229
INDOIS-010328 109.118 20/12/2024 20/12/2027 126.158 16.189 109.969 INDOIS-010328 INDON-240428 102.697 06/04/2023 06/04/2026 120.635 16.805 103.830 INDON-240428
INDON-170237 101.980 06/04/2023 06/04/2026 119.793 16.687 103.106 INDON-170237
INDON-240428 107.353 06/04/2023 06/04/2026 126.104 17.814 108.290 INDON-240428
INDON-180929 95.837 06/04/2023 06/04/2026 112.577 15.682 96.895 INDON-180929
INDON-170237 106.604 06/04/2023 06/04/2026 125.224 17.690 107.534 INDON-170237 PERTM-270625 95.867 27/06/2022 27/06/2025 95.867 - 95.867 PERTM-270625
INDON-180929 100.182 06/04/2023 06/04/2026 117.681 16.625 101.056 INDON-180929 KSA-020233 95.061 13/12/2021 13/12/2024 100.502 5.096 95.406 KSA-020233
PERTM-270625 100.213 27/06/2022 27/06/2025 100.213 - 100.213 PERTM-270625 INDOIS-230630 79.250 06/04/2023 06/04/2026 93.093 12.969 80.124 INDOIS-230630
INDOIS-200229 95.306 20/12/2024 20/12/2027 110.189 14.140 96.049 INDOIS-200229 ADGB-111027 74.130 13/01/2022 13/12/2024 78.252 3.862 74.390 ADGB-111027
INDOIS-090631 90.778 29/11/2024 28/01/2025 91.548 731 90.817 INDOIS-090631 QATAR-160425 73.894 15/12/2021 13/12/2024 77.914 3.766 74.148 QATAR-160425
INDOIS-200229 88.374 29/11/2024 28/01/2025 89.123 712 88.411 INDOIS-200229 KSA-291029(SUKUK) 72.252 13/01/2022 13/12/2024 76.270 3.764 72.506 KSA-291029(SUKUK)
INDOIS-230630 82.843 06/04/2023 06/04/2026 97.313 13.747 83.566 INDOIS-230630 US455780CK06 68.430 14/12/2021 13/12/2024 72.448 3.842 68.606 US455780CK06
KSA-020233 82.244 20/12/2024 20/12/2027 95.088 12.202 82.886 KSA-020233 INDON-110128 68.055 16/02/2022 13/12/2024 71.543 3.268 68.275 INDON-110128
INDON-080127 73.892 29/11/2024 28/01/2025 74.519 595 73.924 INDON-080127 KSA-020233 65.434 03/03/2022 20/12/2024 68.874 3.222 65.652 KSA-020233
INDON-280731 65.274 15/12/2021 13/12/2024 68.824 3.326 65.498 INDON-280731
INDOIS-290327 73.348 29/11/2024 28/01/2025 73.971 591 73.380 INDOIS-290327
INDOIS-090626 63.033 20/12/2021 20/12/2024 66.583 3.326 63.257 INDOIS-090626
KSA-291029(SUKUK) 66.271 20/12/2024 20/12/2027 76.620 9.832 66.788 KSA-291029(SUKUK) INDOIS-290327 56.418 06/04/2023 06/04/2026 66.273 9.232 57.041 INDOIS-290327
INDON-110229 61.730 29/11/2024 28/01/2025 62.253 497 61.756 INDON-110229 INDON-151030 44.174 13/12/2021 13/12/2024 46.702 2.368 44.334 INDON-151030
INDOIS-290327 58.976 06/04/2023 06/04/2026 69.277 9.786 59.491 INDOIS-290327 INDON-170237 44.072 16/02/2022 13/12/2024 46.331 2.116 44.215 INDON-170237
KSA-020233 58.746 20/12/2024 20/12/2027 67.920 8.716 59.204 KSA-020233 INDOIS-010328 43.327 20/12/2021 20/12/2024 45.767 2.286 43.481 INDOIS-010328
INDOIS-010328 40.919 20/12/2024 20/12/2027 47.309 6.071 41.238 INDOIS-010328 US455780CQ75 39.672 14/12/2021 13/12/2024 42.001 2.227 39.774 US455780CQ75
INDON-151030 38.822 20/12/2024 20/12/2027 44.884 5.759 39.125 INDON-151030 INDOIS-090631 39.537 13/12/2021 13/12/2024 41.800 2.120 39.680 INDOIS-090631
INDOIS-090631 35.325 20/12/2024 20/12/2027 40.841 5.240 35.601 INDOIS-090631 INDON-280731 37.922 20/12/2021 20/12/2024 40.058 2.001 38.057 INDON-280731
INDON-280731 34.529 20/12/2024 20/12/2027 39.921 5.123 34.798 INDON-280731 INDON-240428 29.303 13/12/2021 13/12/2024 30.980 1.571 29.409 INDON-240428
INDON-140230 24.902 20/12/2024 20/12/2027 28.790 3.694 25.096 INDON-140230 INDON-140230 27.416 13/12/2021 13/12/2024 28.985 1.470 27.515 INDON-140230
INDON-180929 27.379 16/02/2022 13/12/2024 28.782 1.314 27.468 INDON-180929
KSA-020233 23.498 20/12/2024 20/12/2027 27.168 3.486 23.682 KSA-020233
KSA-020233 26.174 03/03/2022 13/12/2024 27.562 1.301 26.261 KSA-020233
INDOIS-200229 13.615 20/12/2024 20/12/2027 15.741 2.020 13.721 INDOIS-200229 INDOIS-230630 23.201 13/12/2021 13/12/2024 24.529 1.245 23.284 INDOIS-230630
US71567RAM88 22.467 14/12/2021 13/12/2024 23.786 1.262 22.524 US71567RAM88
Total mata uang asing Total foreign currencies INDOIS-200229 15.123 13/12/2021 13/12/2024 15.988 811 15.177 INDOIS-200229
(Catatan 62.B.(iv)) 32.604.051 35.307.619 2.636.568 32.671.051 (Note 62.B.(iv))
Total mata uang asing Total foreign currencies
Total 90.149.168 92.939.218 2.682.993 90.256.225 Total (Catatan 62.B.(iv)) 35.536.114 38.337.611 2.007.547 36.330.064 (Note 62.B.(iv))
Total 35.536.114 38.337.611 2.007.547 36.330.064 Total
PT BANK MANDIRI (PERSERO) TBK 1504 225 1505
226 ANNUAL REPORT 2024
Page 475
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
29. LIABILITAS AKSEPTASI 29. ACCEPTANCE PAYABLES 30. EFEK-EFEK YANG DITERBITKAN 30. DEBT SECURITIES ISSUED
a. Berdasarkan jenis mata uang, pihak berelasi dan a. By currencies, related parties and third parties: 2024 2023
pihak ketiga:
Rupiah Rupiah
Pihak berelasi (Catatan 56) Related parties (Note 56)
2024 2023
Obligasi 3.922.950 4.839.450 Bonds
Rupiah Rupiah Sertifikat Investasi Interbank Mudharabah
Mudharabah Antarbank Investment Certificate
Liabilitas kepada bank lain Payables to other banks
(SIMA) 402.375 226.985 (SIMA)
Pihak berelasi (Catatan 56) 1.990.274 1.890.413 Related parties (Note 56) Sukuk Mudharabah Sukuk Mudharabah
Pihak ketiga 2.608.480 6.473.697 Third parties Sustainability 255.500 - Sustainability
Liabilitas kepada debitur Payables to debtors 4.580.825 5.066.435
Pihak berelasi (Catatan 56) 188.236 118.031 Related parties (Note 56)
Pihak ketiga Third parties
Pihak ketiga 549.094 703.350 Third parties Obligasi 12.575.161 15.440.301 Bonds
Sertifikat Investasi Interbank Mudharabah
Total 5.336.084 9.185.491 Total Mudharabah Antarbank Investment Certificate
(SIMA) 3.967.484 1.401.191 (SIMA)
Mata uang asing Foreign currencies Sukuk Mudharabah Sukuk Mudharabah
Sustainability 2.342.126 - Sustainability
Liabilitas kepada bank lain Payables to other banks
Cek perjalanan Mandiri 59.289 62.799 Mandiri travelers’ cheques
Pihak berelasi (Catatan 56) 367.298 587.133 Related parties (Note 56) Sukuk Mudharabah Sukuk Mudharabah
Pihak ketiga 3.354.959 4.798.970 Third parties Muqayyadah I Tahap III 7.969 - Muqayyadah I Phase III
Sukuk Mudharabah Sukuk Mudharabah
Liabilitas kepada debitur Payables to debtors Muqayyadah I Tahap II 7.286 - Muqayyadah I Phase II
Pihak berelasi (Catatan 56) 19.479 18.684 Related parties (Note 56) Sukuk Mudharabah Sukuk Mudharabah
Muqayyadah I Tahap I 3.307 3.608 Muqayyadah I Phase I
Pihak ketiga 58.193 203.610 Third parties
18.962.622 16.907.899
Total (Catatan 62.B.(iv)) 3.799.929 5.608.397 Total (Note 62.B.(iv))
23.543.447 21.974.334
9.136.013 14.793.888 Mata uang asing (Catatan 62.B.(iv)) Foreign currencies (Note 62.B.(iv))
Pihak ketiga Third parties
Obligasi 17.676.520 28.421.722 Bonds
b. Berdasarkan jatuh tempo: b. By maturity: 41.219.967 50.396.056
Dikurangi: biaya penerbitan yang Less: unamortised debt
2024 2023 belum diamortisasi (78.900 ) (78.292) issuance cost
Rupiah Rupiah Neto 41.141.067 50.317.764 Net
Kurang dari 1 bulan 917.321 1.294.293 Less than 1 month
1 - 3 bulan 2.552.176 3.875.992 1 - 3 months
Obligasi Bonds
3 - 6 bulan 1.866.587 4.015.206 3 - 6 months
Bank Mandiri Bank Mandiri
Total 5.336.084 9.185.491 Total
Rupiah Rupiah
Mata uang asing Foreign currencies
Pada tanggal 4 Juli 2023, Bank Mandiri menerbitkan On 4 July 2023, Bank Mandiri issued Continuous
Kurang dari 1 bulan 1.082.622 1.388.088 Less than 1 month
Obligasi Berwawasan Lingkungan Berkelanjutan I Bank Green Bond I Bank Mandiri Phase I Year 2023
1 - 3 bulan 1.889.492 2.167.759 1 - 3 months Mandiri Tahap I Tahun 2023 (“Obligasi Berwawasan (“Continuous Green Bond I Phase I”) with total nominal
3 - 6 bulan 547.886 1.748.610 3 - 6 months Lingkungan Berkelanjutan I Tahap I”) dengan nilai value Rp5,000,000, which consist of 2 (two) series:
6 - 12 bulan 30.962 204.009 6 - 12 months nominal sebesar Rp5.000.000 yang terdiri atas 2 (dua)
Lebih dari 12 bulan 248.967 99.931 More than 12 months seri:
Tingkat bunga tetap
Total (Catatan 62.B.(iv)) 3.799.929 5.608.397 Total (Note 62.B.(iv))
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
9.136.013 14.793.888 Obligasi Nominal value per annum Maturity date Bonds
Seri A 1.950.000 5,80% 4 Juli/July 2026 Series A
Seri B 3.050.000 6,10% 4 Juli/July 2028 Series B
PT BANK MANDIRI (PERSERO) TBK 1506 227 1507
228 ANNUAL REPORT 2024
Page 476
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued) 30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued) Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued) Bank Mandiri (lanjutan) Bank Mandiri (continued)
Rupiah (lanjutan) Rupiah (continued) Rupiah (lanjutan) Rupiah (continued)
Obligasi Berwawasan Lingkungan Berkelanjutan I Continuous Green Bond I Phase I is offered at 100%
Pada tanggal 31 Desember 2024 dan 31 Desember As of 31 December 2024 and 31 December 2023
Tahap I ditawarkan dengan nilai 100% (seratus (one hundred percent) of the principal amount of
2023, peringkat Obligasi Berkelanjutan II Tahap I based on Pefindo’s rating, the Continuous Bonds II
persen) dari jumlah pokok obligasi. Bunga obligasi bonds. The bond interest is paid on a quarterly
menurut Pefindo adalah idAAA (triple A). Phase I was rated idAAA (triple A).
dibayarkan setiap triwulan, dengan pembayaran basis with the first interest payment made on 4
bunga pertama dilakukan pada tanggal 4 Oktober October 2023, while the last interest payment and
2023, sedangkan pembayaran bunga terakhir maturity date of the bonds is on 4 July 2026 for Series Pada tanggal 21 September 2018, Bank Mandiri On 21 September 2018, Bank Mandiri issued
sekaligus jatuh tempo obligasi adalah pada tanggal A and 4 July 2028 for Series B which is also the menerbitkan Obligasi Berkelanjutan I Bank Mandiri Continuous Bonds I Bank Mandiri Phase III Year 2018
4 Juli 2026 untuk seri A dan 4 Juli 2028 untuk seri B redemption date of the principal of each series of Tahap III Tahun 2018 (“Obligasi Berkelanjutan I (“Continuous Bonds I Phase III”) with total nominal
yang juga merupakan tanggal pelunasan pokok dari bonds. The payments of the bonds principal will be Tahap III”) dengan nilai nominal sebesar Rp3.000.000 value Rp3,000,000 as below:
masing-masing seri obligasi. Pembayaran pokok fully paid on the maturity date. The trustee of the bond sebagai berikut:
obligasi dilakukan secara penuh pada saat tanggal issuance of Continuous Green Bond I Phase I is PT
jatuh tempo. Wali amanat dari penerbitan Obligasi Bank Negara Indonesia (Persero) Tbk. All funds Tingkat bunga tetap
Berwawasan Lingkungan Berkelanjutan I Tahap I obtained from the issuance of this public offering, after per tahun/
adalah PT Bank Negara Indonesia (Persero) Tbk. omitting issuance cost, will be used entirely on the Nilai nominal/ Fixed interest rate Jatuh tempo/
Seluruh dana yang diperoleh dari hasil Penawaran financing or refinancing of Environmental Based Obligasi Nominal value per annum Maturity date Bonds
Umum Obligasi Berwawasan Lingkungan ini, setelah Business Activity (hereinafter abbreviated as KUBL or
dikurangi biaya-biaya Emisi, akan digunakan Kegiatan Usaha Berwawasan Lingkungan (KUBL) as Obligasi Continuous
seluruhnya untuk melakukan pembiayaan (finance) regulated on Financial Services Authority (FSA) Berkelanjutan I Bond I
atau pembiayaan ulang (refinance) atas kegiatan- Regulation (POJK) No. 60/POJK.04/2017 concerning Tahap III 3.000.000 8,50% 21 September 2023 Phase III
kegiatan yang termasuk dalam kategori Kegiatan Issuance and Requirements of Green Bond as
Usaha Berwawasan Lingkungan (KUBL) amended by POJK No. 18/2023 concerning Issuance Obligasi Berkelanjutan I Tahap III ditawarkan dengan Continuous Bonds I Phase III is offered at 100% (one
sebagaimana diatur dalam Peraturan Otoritas Jasa And Requirements of Sustainability Debt and Sukuk nilai 100% (seratus persen) dari jumlah pokok hundred percent) of the principal amount of bonds. The
Keuangan (POJK) No. 60/POJK.04/2017 tentang Securities, with allocation of at least 70% (seventy obligasi. Bunga obligasi dibayarkan setiap triwulan, bond interest is paid on quarterly basis with the first
Penerbitan dan Persyaratan Efek Bersifat Utang percent) goes to the financing of Environmental Based dengan pembayaran bunga pertama dilakukan pada interest payment was made on 21 December 2018,
Berwawasan Lingkungan (Green Bond) sebagaimana Business Activity. tanggal 21 Desember 2018, sedangkan pembayaran while the last interest payment and maturity date of the
diubah dengan POJK No. 18/2023 tentang Penerbitan bunga terakhir sekaligus jatuh tempo obligasi adalah bonds on 21 September 2023 which is also the
Dan Persyaratan Efek Bersifat Utang Dan Sukuk pada tanggal 21 September 2023 yang juga redemption date of the principal amount of bonds. The
Berlandaskan Keberlanjutan, dengan porsi paling
merupakan tanggal pelunasan pokok obligasi. payment of the bonds principal is fully paid on the
sedikit sebesar 70% (tujuh puluh persen) digunakan
Pembayaran pokok obligasi telah dilakukan secara maturity date. The trustee of the Continuous Bonds I
untuk membiayai KUBL.
penuh pada saat tanggal jatuh tempo. Wali amanat Phase III issuance is PT Bank Permata Tbk.
Tingkat bunga tetap dari penerbitan Obligasi Berkelanjutan I Tahap III
per tahun/ adalah PT Bank Permata Tbk.
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds Pada tanggal 15 Juni 2017, Bank Mandiri On 15 June 2017, Bank Mandiri issued Continuous
menerbitkan Obligasi Berkelanjutan I Bank Mandiri Bonds I Bank Mandiri Phase II Year 2017 (“Continuous
Seri A 350.000 7,75% 12 Mei/May 2025 Series A Tahap II Tahun 2017 (“Obligasi Berkelanjutan I Tahap Bonds I Phase II”) with total nominal value of
Seri B 650.000 8,30% 12 Mei/May 2027 Series B
II”) dengan nilai nominal sebesar Rp6.000.000 yang Rp6,000,000, which consist of 4 (four) series:
terdiri atas 4 (empat) seri:
Obligasi Berkelanjutan II Tahap I ditawarkan dengan Continuous Bonds II Phase I is offered at 100% (one
nilai 100% (seratus persen) dari jumlah pokok hundred percent) of the principal amount of bonds. The
obligasi. Bunga obligasi dibayarkan setiap triwulan, bond interest is paid on quarterly basis with the first Tingkat bunga tetap
dengan pembayaran bunga pertama dilakukan pada interest payment was made on 12 August 2020, while per tahun/
tanggal 12 Agustus 2020, sedangkan pembayaran the last interest payment and maturity date of the Nilai nominal/ Fixed interest rate Jatuh tempo/
bunga terakhir sekaligus jatuh tempo obligasi adalah bonds will be on 12 May 2025 for Series A and 12 May Obligasi Nominal value per annum Maturity date Bonds
pada tanggal 12 Mei 2025 untuk seri A dan 12 Mei 2027 for Series B which is also the redemption date of
2027 untuk seri B yang juga merupakan tanggal the principal of each series of bonds. The payments of Seri A 1.000.000 8,00% 15 Juni/June 2022 Series A
pelunasan pokok dari masing-masing seri obligasi. the bonds principal will be fully paid on the maturity Seri B 3.000.000 8,50% 15 Juni/June 2024 Series B
Pembayaran pokok obligasi dilakukan secara penuh date. The trustee of the bond issuance of Continuous Seri C 1.000.000 8,65% 15 Juni/June 2027 Series C
pada saat tanggal jatuh tempo. Wali amanat dari Bonds II Phase I is PT Bank Permata Tbk. Seri D 1.000.000 7,80% 15 Juni/June 2020 Series D
penerbitan Obligasi Berkelanjutan II Tahap I adalah
PT Bank Permata Tbk.
PT BANK MANDIRI (PERSERO) TBK 1508 229 1509
230 ANNUAL REPORT 2024
Page 477
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued) 30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued) Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Rupiah (lanjutan) Rupiah (continued)
Rupiah (lanjutan) Rupiah (continued)
Pada tanggal 31 Desember 2024 dan 31 Desember As of 31 December 2024 and 31 December 2023 the
Obligasi Berkelanjutan I Tahap II Seri A, Seri B dan Continuous Bonds I Phase II Series A, Series B and 2023, peringkat Obligasi Berkelanjutan I Tahap I, Pefindo’s rating of Continuous Bonds I Phase I, Phase
Seri C ditawarkan dengan nilai 100% (seratus persen) Series C are offered at 100% (one hundred percent) of Tahap II dan Tahap III menurut Pefindo adalah idAAA II and Phase III is idAAA (triple A).
dari jumlah pokok obligasi. Bunga obligasi dibayarkan the principal amount of the bonds. The interest of the (triple A).
setiap triwulan, dengan pembayaran bunga pertama bond is paid on quarterly basis, with the first payment
dilakukan pada tanggal 15 September 2017 made on 15 September 2017 while the last interest Selama berlakunya jangka waktu Obligasi dan During the validity periods of the Bonds and prior to the
sedangkan pembayaran bunga terakhir sekaligus payment date and maturity date of the bonds are on sebelum dilunasinya jumlah terhutang, Bank Mandiri repayment of the bonds, Bank Mandiri has to comply
jatuh tempo obligasi adalah pada tanggal 15 June 2022 for Series A, 15 June 2024 for Series B berkewajiban untuk: (i) memelihara pada setiap saat to: (i) maintain the overall Bank’s soundness level as
15 Juni 2022 untuk Seri A, 15 Juni 2024 untuk Seri B and 15 June 2027 for Series C which is also the keadaan keuangan berada dalam kondisi sehat regulated by FSA; (ii) maintain the Bank’s soundness
dan 15 Juni 2027 untuk Seri C yang juga merupakan redemption date of the principal of each series of sesuai ketentuan OJK; (ii) mempertahankan tingkat level at a minimum in the composite level 3 (three)
kesehatan Bank minimal berada dalam peringkat which is categorised as “Fair”, according to internal
tanggal pelunasan pokok dari masing-masing seri bonds. Series D bonds are offered without interest at a
komposit 3 (tiga) yang tergolong “Cukup Baik”, sesuai assessment based upon on Bank Indonesia’s
obligasi. Obligasi Seri D ditawarkan tanpa bunga bid price of 79.3146% (seventy nine point three one
penilaian internal berdasarkan ketentuan Bank regulation; (iii) obtain and comply with permits and
dengan harga penawaran senilai 79,3146% (tujuh four six percent) of the principal amount of bonds and
Indonesia; (iii) memperoleh, mematuhi segala approvals (from the government or other parties) and
puluh sembilan koma tiga satu empat enam persen) the maturity date is 15 June 2020. The trustee of the ketentuan dan melakukan hal-hal yang diperlukan comply to Indonesia’s laws and regulations.
dari jumlah pokok obligasi dan telah jatuh tempo pada Continuous Bonds I Phase II issuance is PT Bank untuk menjaga tetap berlakunya segala izin dan
tanggal 15 Juni 2020. Wali amanat dari penerbitan Tabungan Negara (Persero) Tbk. persetujuan (baik dari pemerintah ataupun lainnya)
Obligasi Berkelanjutan I Tahap II adalah PT Bank dan mematuhi peraturan perundang-undangan
Tabungan Negara (Persero) Tbk. Republik Indonesia.
Pada tanggal 30 September 2016, Bank Mandiri On 30 September 2016, Bank Mandiri issued Bank Mandiri tanpa persetujuan tertulis Wali Amanat Bank Mandiri without written approval from the Trustee
menerbitkan Obligasi Berkelanjutan I Bank Mandiri Continuous Bonds I Bank Mandiri Phase I Year 2016 tidak akan melakukan hal-hal sebagai berikut: (i) will not: (i) reduce the Bank’s issued and paid up capital
Tahap I Tahun 2016 (“Obligasi Berkelanjutan I Tahap (“Continuous Bonds I Phase I”) with total nominal value mengurangi modal ditempatkan dan disetor kecuali except such a reduction is conducted based on
I”) dengan nilai nominal sebesar Rp5.000.000 yang of Rp5,000,000 which consist of 3 (three) series: karena adanya ketentuan Pemerintah atau Bank regulations from the Government of Indonesia or Bank
Indonesia; (ii) mengadakan perubahan bidang usaha; Indonesia; (ii) change its nature of business; (iii)
terdiri atas 3 (tiga) seri:
(iii) mengadakan penggabungan, konsolidasi, akuisisi conducting merger, consolidation, or acquisitions which
dengan entitas lain yang menyebabkan bubarnya led to the dissolution of Bank Mandiri.
Tingkat bunga tetap Bank Mandiri.
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/ Obligasi ini tidak dijamin dengan suatu bentuk The bonds are not guaranteed by any form of special
Obligasi Nominal value per annum Maturity date Bonds jaminan khusus, kecuali jaminan umum sebagaimana guarantee, except for the general guarantee as referred
dimaksud dalam dan sesuai dengan ketentuan Pasal and in accordance with the Article 1131 and Article
Seri A 1.100.000 7,95% 30 September 2021 Series A 1131 dan Pasal 1132 Kitab Undang-Undang Hukum 1132 of the Indonesian Civil Law, all the assets of the
Seri B 1.500.000 8,50% 30 September 2023 Series B Perdata Indonesia yakni seluruh harta kekayaan Bank, either moving objects and objects that are not
Seri C 2.400.000 8,65% 30 September 2026 Series C Bank, baik benda bergerak maupun tidak bergerak, moving, present or future, shall be regarded as
baik yang telah ada maupun yang akan ada di securities for all the Bank’s agreements including those
Bunga Obligasi Berkelanjutan I Tahap I dibayarkan The interest of Continuous Bonds I Phase I is paid on a kemudian hari, menjadi tanggungan untuk seluruh bonds.
setiap triwulan, dengan pembayaran bunga pertama quarterly basis, with the first interest payment made on perikatan Bank termasuk obligasi tersebut.
dilakukan pada tanggal 30 Desember 2016 30 December 2016 while the last interest and principal
sedangkan pembayaran bunga obligasi terakhir payment date of the bonds are on 30 September 2021 Mata Uang Asing Foreign Currency
sekaligus jatuh tempo obligasi adalah 30 September for Series A, 30 September 2023 for Series B and
Pada tanggal 4 April 2023, Bank Mandiri menerbitkan On 4 April 2023, Bank Mandiri issued the fourth Euro
2021 untuk Seri A, 30 September 2023 untuk Seri B, 30 September 2026 for Series C which is also the
Euro Medium Term Notes (EMTN) keempat dengan Medium Term Notes (EMTN) with nominal value of
dan 30 September 2026 untuk seri C yang juga redemption date the principal of each series of bonds.
nilai nominal sebesar USD300.000.000 (nilai penuh) USD300,000,000 (full amount) in Singapore Exchange
merupakan tanggal pelunasan pokok dari masing- Principal payment for Series A and Series B are fully di Singapore Exchange (SGX) sebagai berikut: (SGX) as follow:
masing seri obligasi. Pembayaran pokok obligasi paid on the maturity date. The trustee for Continuous
untuk Seri A dan Seri B telah dilakukan secara penuh Bonds I Phase I is PT Bank Tabungan Negara Tingkat bunga tetap
pada saat tanggal jatuh tempo. Wali amanat dari (Persero) Tbk. per tahun/
penerbitan Obligasi Berkelanjutan I Tahap I adalah Nilai nominal/ Fixed interest rate Jatuh tempo/
PT Bank Tabungan Negara (Persero) Tbk. Obligasi Nominal value per annum Maturity date Bonds
Euro Medium Euro Medium
Term Notes USD300.000.000 5,50% 4 April 2026 Term Notes
PT BANK MANDIRI (PERSERO) TBK 1510 231 1511
232 ANNUAL REPORT 2024
Page 478
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Obligasi (lanjutan) Bonds (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Mata Uang Asing (lanjutan) Foreign Currency (continued)
Mata Uang Asing (lanjutan) Foreign Currency (continued)
Obligasi Euro Medium Term Notes (EMTN) kedua The second EMTN is offered at 99.255% (ninety nine
Obligasi EMTN keempat ditawarkan dengan nilai The fourth EMTN is offered at 99.58% (ninety-nine ditawarkan dengan nilai 99,255% (sembilan puluh point two five five percent) of the principal amount of
sembilan koma dua lima lima persen) dari jumlah bonds. The interest is paid on semi-annual basis with
99,58% (sembilan puluh sembilan koma lima delapan point five eight percent) of the principal amount of the pokok obligasi. Bunga obligasi dibayarkan setiap the first interest payment was made on 13 November
persen) dari jumlah pokok obligasi. Bunga obligasi bonds. The bond interest is paid on semi-annual basis, semester, dengan pembayaran bunga pertama 2020, while the last interest payment and maturity date
dibayarkan setiap semester, dengan pembayaran with the first interest payment scheduled on 4 October dilakukan pada tanggal 13 November 2020, of the bonds principal on 13 May 2025 which is also the
bunga pertama dilakukan pada tanggal 4 Oktober 2023 and the last interest payment and due date of the sedangkan pembayaran bunga terakhir sekaligus redemption date of the principal amount of bonds. The
2023, sedangkan pembayaran bunga terakhir bond principal on 4 April 2026, which also the due date jatuh tempo obligasi adalah pada tanggal 13 Mei 2025 trustee of the EMTN bond issuance is Bank of New
sekaligus jatuh tempo obligasi adalah pada tanggal of the principal amount of the bonds. The trustee of the yang juga merupakan tanggal pelunasan pokok dari York Mellon.
4 April 2026 yang juga merupakan tanggal pelunasan EMTN bond issuance is Bank of New York Mellon. obligasi. Wali amanat dari penerbitan EMTN adalah
pokok dari obligasi. Wali amanat dari penerbitan Bank of New York Mellon.
EMTN adalah Bank of New York Mellon.
Pada tanggal 31 Desember 2024 dan 2023, peringkat As of 31 December 2024 and 2023, the second EMTN
Pada tanggal 31 Desember 2024 dan 31 Desember As of 31 December 2024 and 31 December 2023, the EMTN kedua adalah Baa2 (Moody’s) dan BBB- (Fitch is rated Baa2 (Moody’s) and BBB- (Fitch Ratings).
2023, peringkat EMTN keempat adalah Baa2 credit ratings for the fourth EMTN are Baa2 (Moody’s) Ratings).
(Moody’s) dan BBB- (Fitch Ratings). and BBB- (Fitch Ratings).
Pada tanggal 11 April 2019, Bank Mandiri On 11 April 2019 Bank Mandiri issued the first EMTN
Pada tanggal 19 April 2021, Bank Mandiri On 19 April 2021, Bank Mandiri issued the third EMTN, menerbitkan Euro Medium Term Notes (EMTN) with total nominal value of USD750,000,000 (full
menerbitkan EMTN ketiga, yaitu Sustainability Bond namely Bank Mandiri Sustainability Bond 2021, with pertama dengan nilai nominal sebesar amount) on the Singapore Exchange (SGX) as follow:
Bank Mandiri 2021, dengan nilai nominal sebesar total nominal value of USD300,000,000 (full amount) on USD750.000.000 (nilai penuh) di Singapore
USD300.000.000 (nilai penuh) di Singapore the Singapore Exchange (SGX) as follows: Exchange (SGX) sebagai berikut:
Exchange (SGX) sebagai berikut: Tingkat bunga tetap
per tahun/
Tingkat bunga tetap Nilai nominal/ Fixed interest rate Jatuh tempo/
per tahun/ Obligasi Nominal value per annum Maturity date Bonds
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds Euro Medium Euro Medium
Term Notes USD750.000.000 3,75% 11 April 2024 Term Notes
Euro Medium Euro Medium
Term Notes USD300.000.000 2,00% 19 April 2026 Term Notes Obligasi Euro Medium Term Notes (EMTN) pertama The first EMTN is offered at 98.998% (ninety eight
ditawarkan dengan nilai 98,998% (sembilan puluh point nine nine eight percent) of the principal amount of
Sustainability Bond Bank Mandiri 2021 ditawarkan Bank Mandiri Sustainability Bond 2021 are offered at a delapan koma sembilan sembilan delapan persen) bonds. The interest is paid on semi-annual basis with
dengan nilai 98,913% (sembilan puluh delapan koma value of 98.913% (ninety eight point nine one three dari jumlah pokok obligasi. Bunga obligasi dibayarkan the first interest payment was made on 11 October
sembilan satu tiga persen) dari jumlah pokok obligasi. percent) of the principal amount of the bonds. Bond setiap semester, dengan pembayaran bunga pertama 2019, while the last interest payment and maturity date
Bunga obligasi dibayarkan setiap semester, dengan interest is paid every semester, with the first interest dilakukan pada tanggal 11 Oktober 2019, sedangkan of the bonds principal on 11 April 2024 which is also
pembayaran bunga terakhir sekaligus jatuh tempo the redemption date of the principal amount of bonds.
pembayaran bunga pertama dilakukan pada tanggal payment being made on 19 October 2021, while the obligasi adalah pada tanggal 11 April 2024 yang juga The payment of the bonds principal is fully paid on the
19 Oktober 2021, sedangkan pembayaran bunga last interest payment is at the same time the bond merupakan tanggal pelunasan pokok dari obligasi. maturity date. The trustee of the EMTN bond issuance
terakhir sekaligus jatuh tempo obligasi adalah pada maturity on 19 April 2026 which is also the principal Pembayaran pokok obligasi telah dilakukan secara is Bank of New York Mellon.
tanggal 19 April 2026 yang juga merupakan tanggal repayment date of the bonds. The trustee of the penuh pada saat tanggal jatuh tempo. Wali amanat
pelunasan pokok dari obligasi. Wali amanat dari issuance of EMTN is Bank of New York Mellon. The dari penerbitan EMTN adalah Bank of New York
penerbitan EMTN adalah Bank of New York Mellon. proceeds from the issuance of the Sustainability Bond Mellon.
Dana hasil penerbitan Sustainability Bond tersebut will be used to finance or refinance projects or activities
akan digunakan untuk membiayai atau membiayai that are environmentally and socially sound, in Pada tanggal 31 Desember 2024 dan 2023, peringkat As of 31 December 2024 and 2023, the first EMTN is
kembali proyek atau kegiatan yang berwawasan accordance with the criteria set out in Bank Mandiri's EMTN pertama adalah Baa2 (Moody’s) dan BBB- rated Baa2 (Moody’s) and BBB- (Fitch Ratings).
lingkungan dan sosial, sesuai dengan kriteria yang Sustainability Bond Framework. (Fitch Ratings).
ditetapkan dalam Sustainability Bond Framework
Bank Mandiri. Entitas Anak Subsidiaries
Pada tanggal 31 Desember 2024 dan 31 Desember As of 31 December 2024 and 31 December 2023, the Rupiah Rupiah
2023, peringkat EMTN ketiga adalah Baa2 (Moody’s) third EMTN's ratings are Baa2 (Moody's) and BBB-
dan BBB- (Fitch Ratings). (Fitch Ratings). Pada tanggal 28 April 2021, Entitas Anak (Bank On 28 April 2021, the Subsidiary (Bank Mandiri Taspen
Mandiri Taspen (“Bank Mantap”)) menerbitkan dan (“Bank Mantap”)) issued and registered the Continuous
Pada tanggal 13 Mei 2020, Bank Mandiri menerbitkan On 13 May 2020 Bank Mandiri issued the second mendaftarkan Obligasi Berkelanjutan I Tahap II tahun Bonds I Phase II Year 2021 to the Indonesia Stock
Euro Medium Term Notes (EMTN) kedua dengan nilai EMTN with total nominal value of USD500,000,000 (full 2021 ke Bursa Efek Indonesia dengan nilai nominal Exchange with a nominal value of Rp2,000,000 with
nominal sebesar USD500.000.000 (nilai penuh) di amount) on the Singapore Exchange (SGX) as follow: sebesar Rp2.000.000 yang terdiri atas 2 (dua) seri: consist of 2 (two) series:
Singapore Exchange (SGX) sebagai berikut:
Tingkat bunga tetap
Tingkat bunga tetap per tahun/
per tahun/ Nilai nominal/ Fixed interest rate Jatuh tempo/
Nilai nominal/ Fixed interest rate Jatuh tempo/ Obligasi Nominal value per annum Maturity date Bonds
Obligasi Nominal value per annum Maturity date Bonds Seri A 800.000 6,50% 28 April 2024 Series A
Euro Medium Euro Medium Seri B 1.200.000 7,25% 28 April 2026 Series B
Term Notes USD500.000.000 4,75% 13 Mei/May 2025 Term Notes
PT BANK MANDIRI (PERSERO) TBK 1512 233 1513
234 ANNUAL REPORT 2024
Page 479
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued) 30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued) Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued) Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued) Rupiah (lanjutan) Rupiah (continued)
Bunga obligasi dibayarkan setiap triwulanan, dengan Bond interest is paid quarterly, with the first interest Pada tanggal 11 November 2024 Entitas Anak On 11 November 2024, the Subsidiary (PT Mandiri
pembayaran bunga pertama masing-masing seri akan payment for each series will be made on 28 July 2021 (PT Mandiri Tunas Finance) telah menerbitkan Tunas Finance) issued Mandiri Tunas Finance
dilakukan pada tanggal 28 Juli 2021 sedangkan while the last interest payment as well as the maturity
Obligasi Berkelanjutan VI Mandiri Tunas Finance Continuing Bonds VI Phase IV Year 2024 (“Continuing
pembayaran bunga terakhir sekaligus jatuh tempo of the bonds will be on 28 April 2024 for Series A and
Tahap IV Tahun 2024 (”Obligasi Berkelanjutan VI Bonds VI Phase IV”) to the Indonesia Stock Exchange
obligasi adalah pada tanggal 28 April 2024 untuk Seri 28 April 2026 for Series B.
Tahap IIV”) ke Bursa Efek Indonesia dengan nominal with total nominal value of Rp1,609,110 with details as
A dan tanggal 28 April 2026 untuk Seri B.
sebesar Rp1.609.110 dengan rincian sebagai berikut: follows:
Wali amanat dari penerbitan Obligasi Berkelanjutan I The trustee of the issuance of the Continuous Bonds I
Tahap II tahun 2021 adalah PT Bank Permata Tbk. Phase II year 2021 is PT Bank Permata Tbk. As of 31 Wali amanat dari penerbitan Obligasi Berkelanjutan VI The trustee for Continuous Bonds VI Phase IV is
Pada tanggal 31 Desember 2024 dan 31 Desember December 2024 and 31 December 2023, the rating for Tahap IV adalah PT Bank Rakyat Indonesia (Persero) PT Bank Rakyat Indonesia (Persero) Tbk.
2023, peringkat Obligasi Berkelanjutan I Tahap II the Continuous Bonds I Phase II year 2021 Bank Tbk.
tahun 2021 Bank Mantap menurut PT Fitch Ratings Mantap according to PT Fitch Ratings Indonesia is AA
Indonesia adalah AA (idn) (double A). (idn) (double A) Tingkat bunga tetap
per tahun/
Pada tanggal 26 November 2019, Entitas Anak (Bank On 26 November 2019, the Subsidiary (Bank Mandiri Nilai nominal/ Fixed interest rate Jatuh tempo/
Mandiri Taspen “Bank Mantap”) menerbitkan dan Taspen “Bank Mantap”) issued and registered the Obligasi Nominal value per annum Maturity date Bonds
mendaftarkan Obligasi I Berkelanjutan Tahap I tahun Continuous Bond I Phase I Year 2019 to Indonesia
2019 ke Bursa Efek Indonesia dengan nilai nominal Stock Exchange with total nominal value of Seri A 423.735 6,70% 19 Nov/Nov 2027 Series A
sebesar Rp1.000.000 yang terdiri atas 2 (dua) seri: Rp1,000,000 in which consist of 2 (two) series: Seri B 1.185.375 7,25% 19 Nov/Nov 2027 Series B
Tingkat bunga tetap PT Pefindo telah menetapkan kembali peringkat PT Pefindo has rated the Continuing Bonds as idAAA
per tahun/ idAAA (Triple A) terhadap Obligasi Berkelanjutan VI (Triple A) of Continuing Bonds IV Phase IV with the
Nilai nominal/ Fixed interest rate Jatuh tempo/ Tahap IV terakhir sesuai dengan suratnya No. RTG- latest based on its report No. RTG-363/PEF-
Obligasi Nominal value per annum Maturity date Bonds 363/PEF-DIR/X/2024 tanggal 8 Oktober 2024 untuk DIR/X/2024 dated 8 October 2024 for the period 6
periode 6 Maret 2024 sampai dengan 1 Maret 2025. March 2024 until 1 March 2025.
Seri A 700.000 7,90% 26 November 2022 Series A
Seri B 300.000 8,20% 26 November 2024 Series B Peringkat Obligasi Berkelanjutan VI Tahap I, Tahap II, As of 31 December 2024 and 31 December 2023,
tahap III, dan IV menurut Pefindo pada tanggal based on Pefindo’s rating, Continuous Bonds VI Phase
Bunga obligasi dibayarkan setiap triwulanan, dengan Bonds interest were paid on quarterly basis, with the 31 Desember 2024 dan 31 Desember 2023 adalah I Phase II phase III and phase IV are rated idAAA
pembayaran bunga pertama dilakukan pada tanggal first interest payment was made on 26 February 2020, idAAA (Triple A). (Triple A).
26 Februari 2020, sedangkan pembayaran bunga while the last interest payment and maturity of the
terakhir sekaligus jatuh tempo obligasi adalah pada bonds on 26 November 2022 for Series A and Pada tanggal 28 Mei 2024 Entitas Anak (PT Mandiri On 28 May 2024, the Subsidiary (PT Mandiri Tunas
tanggal 26 November 2022 untuk Seri A dan 26 November 2024 for Series B which also the date for Tunas Finance) telah menerbitkan Obligasi Finance) issued Mandiri Tunas Finance Continuing
26 November 2024 untuk Seri B yang juga principal repayment of each bond. Berkelanjutan VI Mandiri Tunas Finance Tahap III Bonds VI Phase III Year 2024 (“Continuing Bonds VI
merupakan tanggal pelunasan pokok dari masing- Tahun 2024 (”Obligasi Berkelanjutan VI Tahap III”) ke Phase III”) to the Indonesia Stock Exchange with total
masing obligasi. Bursa Efek Indonesia dengan nominal sebesar nominal value of Rp1,163,085 with details as follows:
Rp1.163.085 dengan rincian sebagai berikut:
Wali amanat dari penerbitan Obligasi Berkelanjutan I Trustee for Continuous Bond I Phase I PT Bank
Tahap I Bank Mantap tahun 2019 adalah PT Bank Mandiri Taspen Year 2019 is PT Bank Permata Tbk. Wali amanat dari penerbitan Obligasi Berkelanjutan The trustee for Continuous Bonds VI Phase III is
Permata Tbk. Pada tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, Continuous Bond I VI Tahap III adalah PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia (Persero) Tbk.
2022 peringkat Obligasi Berkelanjutan I Tahap I Bank Phase I Bank Mantap Year 2019 is rated AA (idn)
(Persero) Tbk.
Mantap tahun 2019 menurut PT Fitch Ratings (double A) by PT Fitch Ratings Indonesia.
Indonesia adalah AA (idn) (double A).
Tingkat bunga tetap
Bank Mantap tanpa persetujuan tertulis Wali Amanat Bank Mantap, without written approval from the per tahun/
tidak akan melakukan hal-hal sebagai berikut: Trustee, will not do the following things: (i) reduce Nilai nominal/ Fixed interest rate Jatuh tempo/
(i) mengurangi modal ditempatkan dan disetor kecuali issued and paid-up capital unless there are provisions Obligasi Nominal value per annum Maturity date Bonds
karena adanya ketentuan Pemerintah atau Bank from the Government or Bank Indonesia; (ii) making
Seri A 81.590 7,00% 28 Mei/May 2027 Series A
Indonesia; (ii) mengadakan perubahan bidang usaha; changes to business fields; (iii) carrying out a merger,
Seri B 1.081.495 7,25% 28 Mei/May 2027 Series B
(iii) mengadakan penggabungan, konsolidasi, akuisisi consolidation, acquisition with another entity which
dengan entitas lain yang menyebabkan bubarnya causes the dissolution of Bank Mantap.
Bank Mantap.
PT BANK MANDIRI (PERSERO) TBK 1514 235 1515
236 ANNUAL REPORT 2024
Page 480
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued) 30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Rupiah (lanjutan) Rupiah (continued) Pada tanggal 23 Februari 2022, Entitas Anak On 23 February 2022, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) menerbitkan Obligasi Tunas Finance) issued Continuous Bonds V Phase III
PT Pefindo telah menetapkan kembali peringkat PT Pefindo has rated the Continuing Bonds as idAAA Berkelanjutan V Tahap III Tahun 2022 (''Obligasi Year 2022 (“Continuous Bonds V Phase III”) with total
idAAA (Triple A) terhadap Obligasi Berkelanjutan VI (Triple A) of Continuing Bonds VI Phase III with the Berkelanjutan V Tahap III'') dengan nilai nominal nominal value of Rp1,228,055 which consist of 2 (two)
Tahap III terakhir sesuai dengan suratnya No. RTG- latest based on its report No. RTG-132/PEF- sebesar Rp1.228.055 yang terdiri atas 2 (dua) seri: series:
132/PEF-DIR/V/2024 tanggal 3 Mei 2024 untuk DIR/V/2024 dated 3 May 2024 for the period 6 March
Tingkat bunga tetap
periode 6 Maret 2024 sampai dengan 1 Maret 2025. 2024 until 1 March 2025. per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Peringkat Obligasi Berkelanjutan VI Tahap I, Tahap II As of 31 December 2024 and 2023, based on Pefindo’s Obligasi Nominal value per annum Maturity date Bonds
dan Tahap III menurut Pefindo pada tanggal rating, Continuous Bonds VI Phase I, Phase II and
31 Desember 2024 dan 2023 adalah idAAA (Triple A). Phase III are rated idAAA (Triple A). 23 Februari/
Seri A 851.440 5,90% February 2025 Series A
Pada tanggal 27 September 2023, Entitas Anak On 27 September 2023, the Subsidiary (PT Mandiri 23 Februari/
Seri B 376.615 6,75% February 2027 Series B
(PT Mandiri Tunas Finance) menerbitkan Obligasi Tunas Finance) issued Continuous Bonds VI Phase II
Berkelanjutan VI Tahap II Tahun 2023 (''Obligasi Year 2023 (“Continuous Bonds VI Phase II”) with total Wali amanat dari penerbitan Obligasi Berkelanjutan V Trustee for Continuous Bonds V Phase III is PT Bank
Berkelanjutan VI Tahap II'') dengan nilai nominal nominal value of Rp1,131,110 which consist of 2 (two) Tahap III adalah PT Bank Rakyat Indonesia (Persero) Rakyat Indonesia (Persero) Tbk.
Tbk.
sebesar Rp1.131.110 yang terdiri atas 2 (dua) seri: series:
Pada tanggal 20 Mei 2021, Entitas Anak (PT Mandiri On 20 May 2021, the Subsidiary (PT Mandiri Tunas
Tingkat bunga tetap Tunas Finance) menerbitkan dan mendaftarkan Finance) issued and registered Continuous Bonds V
per tahun/ Obligasi Berkelanjutan V Mandiri Tunas Finance Mandiri Tunas Finance Phase II Year 2021
Tahap II Tahun 2021 (“Obligasi Berkelanjutan V (“Continuous Bonds V Phase II”) to the Indonesia Stock
Nilai nominal/ Fixed interest rate Jatuh tempo/ Tahap II”) ke Bursa Efek Indonesia dengan nilai Exchange with total nominal value of Rp1,400,850
Obligasi Nominal value per annum Maturity date Bonds nominal sebesar Rp1.400.850 yang terdiri atas 2 which consist of 2 (two) series:
(dua) seri:
Seri A 804.175 6,50% 27 September 2026 Series A
Tingkat bunga tetap
Seri B 326.935 6,75% 11 September 2028 Series B per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Wali amanat dari penerbitan Obligasi Berkelanjutan The trustee for the issuance of Continuous Bonds VI Obligasi Nominal value per annum Maturity date Bonds
VI Tahap II adalah PT Bank Rakyat Indonesia Phase II is PT Bank Rakyat Indonesia (Persero) Tbk.
(Persero) Tbk. Seri A 915.150 7,00% 20 Mei/May 2024 Series A
Seri B 485.700 7,65% 20 Mei/May 2026 Series B
Pada tanggal 11 Juli 2023, Entitas Anak (PT Mandiri On 11 July 2023, the Subsidiary (PT Mandiri Tunas
Tunas Finance) menerbitkan Obligasi Berkelanjutan Finance) issued Continuous Bonds VI Phase I Year Wali amanat dari penerbitan Obligasi Berkelanjutan V Trustee for Continuous Bonds V Phase II is PT Bank
Tahap II adalah PT Bank Rakyat Indonesia (Persero) Rakyat Indonesia (Persero) Tbk.
VI Tahap I Tahun 2023 (''Obligasi Berkelanjutan VI 2023 ("Continuous Bonds VI Phase I") with a nominal Tbk.
Tahap I'') dengan nilai nominal sebesar Rp691.735 value of Rp691,735 consisting of 2 (two) series:
yang terdiri atas 2 (dua) seri: Pada tanggal 13 Agustus 2020, Entitas Anak On 13 August 2020, the Subsidiary (PT Mandiri Tunas
(PT Mandiri Tunas Finance) menerbitkan dan Finance) issued and registered Continuous Bonds V
mendaftarkan Obligasi Berkelanjutan V Mandiri Tunas Mandiri Tunas Finance Phase I Year 2020
Tingkat bunga tetap Finance Tahap I Tahun 2020 (“Obligasi Berkelanjutan (“Continuous Bonds V Phase I”) to the Indonesia Stock
per tahun/ V Tahap I”) ke Bursa Efek Indonesia dengan nilai Exchange with total nominal value of Rp858,000 which
Nilai nominal/ Fixed interest rate Jatuh tempo/ nominal sebesar Rp858.000 yang terdiri atas 2 (dua) consist of 2 (two) series:
Obligasi Nominal value per annum Maturity date Bonds seri:
Tingkat bunga tetap
Seri A 439.660 6,00% 11 Juli/July 2026 Series A per tahun/
Seri B 252.075 6,25% 11 Juli/July 2028 Series B Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds
Wali amanat dari penerbitan Obligasi Berkelanjutan VI The trustee for the issuance of Continuous Bonds VI 13 Agustus/
Tahap I adalah PT Bank Rakyat Indonesia (Persero) Phase II is PT Bank Rakyat Indonesia (Persero) Tbk. Seri A 472.000 8,00% August 2023 Series A
Tbk. 13 Agustus/
Seri B 386.000 8,60% August 2025 Series B
Entitas Anak telah memenuhi batasan-batasan yang Subsidiary has fulfilled the restrictions required in the
diwajibkan dalam perjanjian tersebut di atas. agreement above. As of 31 December 2024 and 2023, Wali amanat dari penerbitan Obligasi Berkelanjutan V Trustee for Continuous Bonds V Phase I is PT Bank
Peringkat Obligasi Berkelanjutan VI Tahap I menurut based on Pefindo’s rating, Continuous Bonds VI Phase Tahap I adalah PT Bank Rakyat Indonesia (Persero) Rakyat Indonesia (Persero) Tbk. Series A Bonds has
Pefindo pada tanggal 31 Desember 2024 dan 2023 I is rated idAAA (Triple A). Tbk. Obligasi Seri A telah jatuh tempo pada tanggal matured on 13 August 2023.
adalah idAAA (Triple A). 13 Agustus 2023.
PT BANK MANDIRI (PERSERO) TBK 1516 237 1517
238 ANNUAL REPORT 2024
Page 481
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued) 30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued) Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued) Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Rupiah (lanjutan) Rupiah (continued)
Dalam perjanjian perwaliamanatan juga diatur The trustee agreement stipulates several restrictions
beberapa pembatasan yang harus dipenuhi oleh that must be met by the Subsidiary, including providing Pada tanggal 31 Desember 2024, seluruh efek-efek As of 31 December 2024, all securities issued by
MTF, antara lain memberikan jaminan fidusia berupa fiduciary guarantees in the form of consumer financing yang diterbitkan oleh PT Mandiri Tunas Finance PT Mandiri Tunas Finance are secured by consumer
piutang dilunasi pembiayaan konsumen dan rasio receivables and total debt to equity ratio not exceeding dijamin dengan piutang pembiayaan konsumen financing receivables amounted to Rp2,435,067
jumlah pinjaman terhadap ekuitas tidak melebihi rasio 10:1. Moreover, as long as the principal of the bonds sebesar Rp2.435.067 (2023: Rp2.654.370) (Catatan (2023: Rp2,654,370) (Note 13f) and net investment
10:1. Selain itu, selama pokok obligasi belum dilunasi, has not been repaid, the Subsidiary is not permitted, 13f) dan investasi bersih dalam sewa pembiayaan finance leases amounted to Rp433,293
MTF tidak diperkenankan, antara lain melakukan among other things, to enter into a business merger sebesar RpRp433.293 (2023: Rp763.080) (Catatan (2023: Rp763,080) (Note 14f).
penggabungan usaha kecuali dilakukan pada bidang unless it is carried out in the same line of business and 14f).
usaha yang sama serta menjual atau mengalihkan sell or transfer more than 50% of the Subsidiary's
lebih dari 50% aset MTF kecuali untuk kegiatan usaha assets except for the daily business activities of the
MTF sehari-hari. Subsidiary. Obligasi tersebut tidak dijamin dengan jaminan These bonds are not secured by any special collateral.
khusus. Dalam perjanjian perwaliamanatan juga The trustee agreement provides several negative
Peringkat Obligasi Berkelanjutan V Tahap I, II dan III As of 31 December 2024 and 2023, based on Pefindo’s diatur beberapa pembatasan yang harus dipenuhi covenants to the Company, debt to equity ratio not to
menurut Pefindo pada tanggal 31 Desember 2024 rating, Continuous Bonds V Phase I, II and III are rated oleh Entitas Anak, rasio jumlah pinjaman terhadap exceed 10:1. Moreover, during the year that the bond
dan 2023 adalah idAAA (Triple A). idAAA (Triple A). ekuitas tidak melebihi rasio 10:1. Selain itu, selama principals are still outstanding, the Company is not
pokok obligasi belum dilunasi, Entitas Anak tidak allowed to, among others, merge unless performed on
Pada tanggal 26 Juli 2019, Entitas Anak (Mandiri On 26 July 2019, the Subsidiary (PT Mandiri Tunas
diperkenankan, antara lain melakukan penggabungan the same business and to sell or assign more than 50%
Tunas Finance) menerbitkan dan mendaftarkan Finance) issued and registered Continuous Bonds IV
Obligasi Berkelanjutan IV Mandiri Tunas Finance Mandiri Tunas Finance Phase II Year 2019 usaha kecuali dilakukan pada bidang usaha yang of the Company’s asset, except for the Company’s
Tahap II Tahun 2019 (”Obligasi Berkelanjutan IV (“Continuous Bonds IV Phase II”) to the Indonesia sama serta menjual atau mengalihkan lebih dari 50% normal business transactions. The Company has
Tahap II”) ke Bursa Efek Indonesia dengan nilai Stock Exchange with total nominal value of aset Entitas Anak kecuali untuk kegiatan usaha complied with the covenants as required by the trustee
nominal sebesar Rp2.000.000 yang terdiri atas 2 Rp2,000,000 which consist of 2 (two) series: Entitas Anak sehari-hari. Entitas Anak telah agreements.
(dua) seri: memenuhi batasan-batasan yang diwajibkan dalam
perjanjian tersebut diatas.
Tingkat bunga tetap
per tahun/ Sukuk Mudharabah Berlandaskan Keberlanjutan Sustainable Mudharabah Sukuk
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds Pada tanggal tanggal 07 Juni 2024, Entitas Anak On 07 June 2024, the Subsidiary (PT Bank Syariah
Seri A 1.342.000 8,90% 26 Juli/July 2022 Series A (PT Bank Syariah Indonesia (“BSI”)) menerbitkan Indonesia ("BSI")) issued the year 2024 Sustainable
Seri B 658.000 9,50% 26 Juli/July 2024 Series B Sukuk Mudharabah Berlandaskan Keberlanjutan I Mudharabah Sukuk I Bank BSI Phase I amounting to
Bank BSI Tahap I Tahun 2024 sebesar Rp3.000.000 Rp3,000,000 with maturity set on 24 June 2025.
Wali amanat dari penerbitan Obligasi Berkelanjutan IV The trustee for Continuous Bonds IV Phase II is dan akan jatuh tempo pada tanggal 24 Juni 2025.
Tahap II adalah PT Bank Mega Tbk. Obligasi Seri A PT Bank Mega Tbk. Series A Bonds has matured on
telah jatuh tempo pada tanggal 26 Juli 2022. 26 July 2022. Sukuk Mudharabah Berlandaskan Keberlanjutan Sustainable Mudharabah Sukuk I Bank BSI Phase I
Pada tanggal 8 Januari 2019, Entitas Anak (Mandiri On 8 January 2019, the Subsidiary (PT Mandiri Tunas Berkelanjutan I Bank BSI Tahap I Tahun 2024 ini Year 2024 is issued without physical certificates,
Tunas Finance) menerbitkan dan mendaftarkan Finance) issued and registered Continuous Bonds IV diterbitkan tanpa warkat, kecuali Sertifikat Jumbo except for the Jumbo Sukuk Mudharabah Certificate,
Obligasi Berkelanjutan IV Mandiri Tunas Finance Mandiri Tunas Finance Phase I Year 2019 Sukuk Mudharabah yang diterbitkan untuk didaftarkan which is issued in the name of KSEI as proof of
Tahap I Tahun 2019 (“Obligasi Berkelanjutan IV (“Continuous Bonds IV Phase I”) to the Indonesia Stock atas nama KSEI sebagai bukti kepemilikan untuk ownership for the benefit of the Sukuk Mudharabah
Tahap I”) ke Bursa Efek Indonesia dengan nilai Exchange with total nominal value of Rp1,000,000 kepentingan Pemegang Sukuk Mudharabah. Sukuk holders. Sustainable Mudharabah Sukuk I Bank BSI
nominal sebesar Rp1.000.000 yang terdiri atas 2 which consist of 2 (two) series: Mudharabah Berlandaskan Keberlanjutan Phase I Year 2024 is issued with a rating of idAAA(sy)
(dua) seri: Berkelanjutan I Bank BSI Tahap I Tahun 2024 (triple A Sharia) rated by Pefindo.
diterbitkan dengan peringkat idAAA(sy) (triple A
Tingkat bunga tetap Syariah) berdasarkan pemeringkatan dari Pefindo.
per tahun/
Nilai nominal/ Fixed interest rate Jatuh tempo/
Obligasi Nominal value per annum Maturity date Bonds Jumlah dana Sukuk Mudharabah Berlandaskan The total funds for Sustainable Mudharabah Sukuk I
Keberlanjutan Berkelanjutan I Bank BSI Tahap I Bank BSI Phase I Year 2024 amount to Rp3,000,000,
8 Januari/ Tahun 2024 sebesar Rp3.000.000, yang terdiri dari: consisting of: (a) Mudharabah Sukuk Series A with a
Seri A 800.000 9,40% January 2022 Series A (a) Sukuk Mudharabah Seri A dengan jumlah dana total fund of Rp1,700,000 with a tenure of 370 calendar
8 Januari/ Sukuk Mudharabah sebesar Rp1.700.000, dengan days from the issuance date and maturing on 24 June
Seri B 200.000 9,75% January 2024 Series B jangka waktu 370 hari kalender sejak tanggal emisi 2025; (b) Mudharabah Sukuk Series B with a total fund
dan akan jatuh tempo pada tanggal 24 Juni 2025; (b) of Rp220,000 with a tenure of 2 years from the
Wali amanat dari penerbitan Obligasi Berkelanjutan IV The trustee for Continuous Bonds IV Phase I is PT
Sukuk Mudharabah Seri B dengan jumlah dana issuance date and mature on 14 June 2026; and (c)
Tahap I adalah PT Bank Rakyat Indonesia (Persero) Bank Rakyat Indonesia (Persero) Tbk. Series A Bonds
Tbk. Obligasi Seri A telah jatuh tempo pada tanggal 8 has matured on 8 January 2022. Sukuk Mudharabah sebesar Rp220.000 dengan Mudharabah Sukuk Series C with a total fund of
Januari 2022. jangka waktu 2 (dua) tahun sejak Tanggal Emisi dan Rp1,080,000 with a tenure of 3 (three) years from the
akan jatuh tempo pada tanggal 14 Juni 2026; dan (c) issuance date and mature on 14 June 2027.
Peringkat Obligasi Berkelanjutan IV Tahap I dan II As of 31 December 2024 and 2023, based on Pefindo’s Sukuk Mudharabah Seri C dengan jumlah dana
menurut Pefindo pada tanggal 31 Desember 2024 rating, Continuous Bonds IV Phase I and II are rated Sukuk Mudharabah sebesar Rp1.080.000 dengan
dan 2023 adalah idAAA (Triple A). idAAA (Triple A). jangka waktu 3 (tiga) tahun sejak tanggal emisi dan
akan jatuh tempo pada tanggal 14 Juni 2027.
PT BANK MANDIRI (PERSERO) TBK 1518 239 1519
240 ANNUAL REPORT 2024
Page 482
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued) 30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. DEBT SECURITIES ISSUED (continued)
Obligasi (lanjutan) Bonds (continued)
Obligasi (lanjutan) Bonds (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
Rupiah (lanjutan) Rupiah (continued)
Rupiah (lanjutan) Rupiah (continued)
Sertifikat Investasi Mudharabah Antarbank (SIMA) Interbank Mudharabah Investment Certificate (SIMA)
(lanjutan) (continued)
Sukuk Mudharabah Berlandaskan Keberlanjutan Sustainable Mudharabah Sukuk (continued)
(lanjutan) Pada tanggal 27 Juni 2024 sampai On 27 June 2024 to 28 June 2024, the Subsidiary,
28 Juni 2024, Entitas Anak PT Bank Syariah PT Bank Syariah Indonesia provided a committed line
Nisbah dan pendapatan bagi hasil Sukuk The profit-sharing ratio and revenue of Sustainable Indonesia memberikan fasilitas committed line melalui facility through an Interbank Mudharabah Investment
Mudharabah Berlandaskan Keberlanjutan Mudharabah Sukuk I Bank BSI Phase I Year 2024 are Sertifikat Investasi Mudharabah Antarbank (SIMA) Certificate (SIMA) amounting to Rp930,000 with a
Berkelanjutan I Bank BSI Tahap I Tahun 2024 categorized as follows: (a) Mudharabah Sukuk Series sebesar Rp930.000 dengan jatuh tempo kurang dari maturity of less than one month with a ratio of around
satu bulan yang memiliki nilai nisbah sekitar 6,1% - 6.1% - 6.48%. This facility is not guaranteed by special
dikelompokkan menjadi: (a) Sukuk Mudharabah Seri A: The revenue sharing of the Mudharabah Sukuk is 6,48%. Fasilitas ini tidak dijamin dengan agunan collateral, including not guaranteed by the Republic of
A: pendapatan bagi hasil Sukuk Mudharabah yang calculated based on the multiplication of the profit- khusus, termasuk tidak dijamin oleh Negara Republik Indonesia or other third parties.
dihitung berdasarkan perkalian antara Nisbah bagi sharing ratio, where the ratio for Sukuk holders is Indonesia atau pihak ketiga lainnya.
hasil, dimana besarnya Nisbah Pemegang Sukuk 74.72% and BSI ratio is 25.28% of the distributed
adalah sebesar 74,72% dan Nisbah BSI adalah revenue, with a profit equivalent to 6.65% per annum; Sukuk Mudharabah Muqayyadah I Tahap I dan II Sukuk Mudharabah Muqayyadah I Phase I and II
sebesar 25,28% dari pendapatan yang dibagihasilkan (b) Mudharabah Sukuk Series B: The revenue sharing Pada tanggal 26 Juni 2023, Entitas Anak (PT Bank On 26 June 2023, the Subsidiary (PT Bank Syariah
dengan bagi hasil sebesar ekuivalen 6,65% per of the Mudharabah Sukuk is calculated based on the Syariah Indonesia Tbk) telah menerbitkan Sukuk Indonesia Tbk) has issued a long term Sukuk
tahun; (b) Sukuk Mudharabah Seri B: pendapatan multiplication of the profit-sharing ratio, where the ratio Mudharabah Muqayyadah Jangka Panjang Yang Mudharabah Muqayyadah without Public Offering I of
bagi hasil Sukuk Mudharabah yang dihitung for Sukuk holders is 75.29% and BSI ratio is 24.71% of Dilakukan Tanpa Melalui Penawaran Umum I. PT Bank BSI Tbk for the Year 2023 Phase I (“Sukuk
berdasarkan perkalian antara Nisbah Bagi Hasil, the distributed revenue, with a profit equivalent to PT Bank BSI Tbk Tahun 2023 Tahap I (“Sukuk Mudharabah Muqayyadah I Phase I”) with a nominal
dimana besarnya Nisbah Pemegang Sukuk adalah 6.70% per annum; and (c) Mudharabah Sukuk Series Mudharabah Muqayyadah I Tahap I”) dengan nilai value of Rp3,759. On 26 March 2024, the Bank
nominal sebesar Rp3.759. Pada tanggal 26 Maret reissued Long-Term Restricted Mudharabah Sukuk
sebesar 75,29% dan Nisbah BSI adalah sebesar C: The revenue sharing of the Mudharabah Sukuk is 2024, Bank menerbitkan kembali Sukuk Mudharabah Without Public Offering I PT Bank BSI Tbk Year 2023
24,71% dari pendapatan yang dibagihasilkan dengan calculated based on the multiplication of the profit- Muqayyadah Jangka Panjang yang Dilakukan Tanpa Phase II (“Sukuk Mudharabah Muqayyadah I Phase II”)
bagi hasil sebesar ekuivalen 6,70% per tahun; dan (c) sharing ratio, where the ratio for Sukuk holders is Melalui Penawaran Umum I PT Bank BSI Tbk Tahun with a nominal value of Rp7,762. On 20 December
Sukuk Mudharabah Seri C: pendapatan bagi hasil 76.41% and BSI ratio is 23.59% of the distributed 2023 Tahap II (“Sukuk Mudharabah Muqayyadah I 2024, the Bank reissued Long-Term Restricted
Sukuk Mudharabah yang dihitung berdasarkan revenue, with a profit equivalent to 6.80% per annum. Tahap II”) dengan nilai nominal sebesar Rp7.762. Mudharabah Sukuk Without Public Offering I PT Bank
Pada tanggal 20 Desember 2024, Bank menerbitkan BSI Tbk Year 2023 Phase III (“Sukuk Mudharabah
perkalian antara Nisbah Bagi Hasil, dimana besarnya kembali Sukuk Mudharabah Muqayyadah Jangka Muqayyadah I Phase III”) with a nominal value of
Nisbah Pemegang Sukuk adalah sebesar 76,41% dan Panjang yang Dilakukan Tanpa Melalui Penawaran Rp7,969 with maximum limit of Rp100,000. The profit-
Nisbah BSI adalah sebesar 23,59% pendapatan yang Umum I PT Bank BSI Tbk Tahun 2023 Tahap III sharing ratio is 36.34% indicating approximately 0.55%
dibagihasilkan dengan bagi hasil sebesar ekuivalen (“Sukuk Mudharabah Muqayyadah I Tahap III”) per annum. Profit sharing is paid on a quarterly basis
6,80% per tahun. dengan nilai nominal sebesar Rp7.969 dengan and will mature on 26 December 2035 for Sukuk
maksimal plafon sebesar Rp100.000. Besarnya Mudharabah Muqayyadah I Phase I and 26 June 2036
nisbah adalah sebesar 36,34% yang diindikasikan Sukuk Mudharabah Muqayyadah I Phase II. The facility
Bertindak sebagai wali amanat Sukuk Mudharabah The Trustee for the 2024 BSI Sustainable Mudharabah sebesar 0,55% per tahun. Bagi hasil dibayarkan is not secured by any specific collateral, including not
Berlandaskan Keberlanjutan Berkelanjutan I Bank BSI Sukuk phase I is PT Bank Tabungan Negara (Persero) setiap 3 (tiga) bulan dan akan jatuh tempo pada guaranteed by the Republic of Indonesia or any third
Tahap I Tahun 2024 adalah PT Bank Tabungan Tbk. tanggal 26 Desember 2035 untuk Sukuk Mudharabah parties.
Negara (Persero) Tbk. Muqayyadah I Tahap I dan 26 Juni 2036 untuk Sukuk
Mudharabah Muqayyadah I tahap II. Fasilitas ini tidak
dijamin dengan agunan khusus, termasuk tidak
Pada tanggal 30 September 2024, peringkat Sukuk As of 30 September 2024, rating of Sustainable dijamin oleh Negara Republik Indonesia atau pihak
Mudharabah Berlandaskan Keberlanjutan I Bank BSI Mudharabah Sukuk I Bank BSI Phase I year 2024 ketiga lainnya.
Tahap I Tahun 2024 menurut Pefindo adalah according to Pefindo is idAAA(sy) (triple A sharia).
idAAA(sy) (triple A syariah). Penerbitan sukuk tersebut dilakukan dalam rangka The issuance of the sukuk is carried out as part of the
kerjasama antara BSI dengan BP Tapera selaku collaboration between BSI and BP Tapera, where BSI
investor tunggal dimana BSI ditunjuk sebagai Bank is appointed as the Sharia Housing Financing
Sertifikat Investasi Mudharabah Antarbank (SIMA) Interbank Mudharabah Investment Certificate (SIMA) Penyalur KPR Tapera Syariah kepada peserta BP Distributor to BP Tapera participants. This collaboration
Tapera. Skema kerjasama tersebut diatur pada scheme is regulated under Law No. 4 year 2016 and
Pada tanggal 20 Desember 2023 sampai On 20 December 2023 to 29 December 2023, the Undang-Undang No. 4 Tahun 2016 dan Peraturan Government Regulation No. 25 year 2020 regarding
29 Desember 2023, Entitas Anak PT Bank Syariah Subsidiary, PT Bank Syariah Indonesia provided a Pemerintah No. 25 tahun 2020 perihal pembiayaan housing financing through Banks or financing
Indonesia memberikan fasilitas committed line melalui committed line facility through an Interbank perumahan melalui Bank atau perusahaan companies.
Sertifikat Investasi Mudharabah Antarbank (SIMA) Mudharabah Investment Certificate (SIMA) amounting pembiayaan.
sebesar Rp1.628.176 dengan jatuh tempo kurang dari to Rp1,628,176 with a maturity of less than one month PT Bank Mandiri (Persero) Tbk. dan Entitas Anak PT Bank Mandiri (Persero) Tbk. and the Subsidiaries
satu bulan yang memiliki nilai nisbah sekitar 6,25% - with a ratio of around 6.25% - 6.40%. This facility is not telah melakukan pembayaran bunga efek-efek yang have paid the interest of debt securities issued in
6,40%. Fasilitas ini tidak dijamin dengan agunan guaranteed by special collateral, including not diterbitkan sesuai dengan jadwal pembayaran bunga accordance to interest payment schedule during the
khusus, termasuk tidak dijamin oleh Negara Republik guaranteed by the Republic of Indonesia or other third selama tahun yang berakhir tanggal 31 Desember period and year ended 31 December 2024 and 2023.
Indonesia atau pihak ketiga lainnya. parties. 2024 dan 2023.
PT BANK MANDIRI (PERSERO) TBK 1520 241 1521
242 ANNUAL REPORT 2024
Page 483
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
31. ESTIMASI KERUGIAN ATAS KOMITMEN DAN 31. ESTIMATED LOSSES ON COMMITMENTS AND 31. ESTIMASI KERUGIAN ATAS KOMITMEN DAN 31. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI CONTINGENCIES KONTINJENSI (lanjutan) CONTINGENCIES (continued)
a. Transaksi komitmen dan kontijensi sebagai a. Transactions of commitments and contigencies a. Transaksi komitmen dan kontijensi sebagai a. Transactions of commitments and contigencies
berikut: are as follows: berikut (lanjutan): are as follows (continued):
2023
2024 2023
Syariah*)/
Rupiah Rupiah Stage 1 Stage 2 Stage 3 Sharia*) Total
Bank garansi yang diterbitkan Bank guarantee issued
(Catatan 54) 83.066.804 66.733.622 (Note 54) Saldo awal tahun 222.612.365 9.250.636 305.472 2.891.019 235.059.492 Beginning balance
Pengalihan ke/(dari): Transfer to/(from):
Fasilitas kredit yang diberikan - Stage 1 4.018.909 (3.955.133) (63.776) - - Stage 1 -
yang belum digunakan*) 55.630.182 53.782.999 Unused loan facilities*) - Stage 2 (8.241.809) 8.314.609 (72.800) - - Stage 2 -
Letter of credit yang tidak dapat Outstanding irrevocable letter - Stage 3 (25.776) (780.412) 806.188 - - Stage 3 -
dibatalkan (Catatan 54) 6.953.432 7.916.626 of credit (Note 54) Total saldo awal Total beginning balance
Standby letter of credit Standby letter of credit setelah pengalihan 218.363.689 12.829.700 975.084 2.891.019 235.059.492 after transfer
(Catatan 54) 2.108.300 2.707.117 (Note 54) Pengukuran kembali bersih Remeasurement of net
nilai tercatat**) (15.646.437) (1.312.653) 292 - (16.958.798) carrying amount**)
Total 147.758.718 131.140.364 Total New commitments and
Komitmen dan kontinjensi contigencies
baru yang diterbitkan originated or
Mata uang asing Foreign currencies atau dibeli 170.138.089 5.664.912 964.146 2.232.149 178.999.296 purchased
Bank garansi yang diterbitkan Bank guarantee issued Komitmen dan kontinjensi Commitments and
yang dihentikan contigencies
(Catatan 54) 55.490.699 47.866.831 (Note 54) pengakuannya (150.980.403) (6.677.797) (303.761) (1.919.356) (159.881.317) derecognised
Fasilitas kredit yang diberikan
yang belum digunakan*) 35.161.166 33.193.967 Unused loan facilities*) Total kenaikan/ Total increase/
(penurunan) (decrease)
Letter of credit yang tidak dapat Outstanding irrevocable letter tahun berjalan 3.511.249 (2.325.538) 660.677 312.793 2.159.181 during the year
dibatalkan (Catatan 54) 15.486.231 12.965.346 of credit (Note 54)
Standby letter of credit Standby letter of credit Saldo akhir tahun***) 221.874.938 10.504.162 1.635.761 3.203.812 237.218.673 Ending balance***)
(Catatan 54) 10.200.389 12.052.165 (Note 54)
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
**) Termasuk di dalam pengukuran kembali bersih adalah pembayaran **) Including in the net remeasurement is repayment.
Total 116.338.485 106.078.309 Total kembali.
***) Termasuk fasilitas uncomitted kredit yang diberikan yang belum ***) Including the unused uncommitted loan facilities for credit cards
digunakan untuk kartu kredit sebesar Rp34.687.343. amounted to Rp34,687,343.
264.097.203 237.218.673
b. Mutasi cadangan kerugian penurunan nilai b. Movements of allowance for impairment losses on
*) Termasuk fasilitas kredit committed dan uncommitted kartu kredit *) Including unused committed and uncommitted credit card facilities komitmen dan kontinjensi: commitments and contingencies:
yang belum digunakan.
2024 2023
Berikut adalah perubahan nilai tercatat atas Movements in carrying amount of commitments Saldo awal tahun 1.143.758 2.073.429 Beginning balance
komitmen dan kontinjensi dengan klasifikasi and contigencies classified as amortised cost upon Pembalikan penyisihan selama Reversal during
biaya perolehan diamortisasi berdasarkan stage stage for the period and year ended 31 December tahun berjalan (33.828) (918.531) the year
untuk tahun yang berakhir 31 Desember 2024 2024 and 2023 are as follows: Lain-lain*) 4.083 (11.140) Others*)
dan 2023:
Saldo periode/akhir tahun 1.114.013 1.143.758 Ending balance
2024
Syariah*)/ *) Termasuk selisih kurs karena penjabaran mata uang asing. *) Included effect of foreign currencies translation.
Stage 1 Stage 2 Stage 3 Sharia*) Total
2024
Syariah*)/
Saldo awal tahun 221.874.938 10.504.162 1.635.761 3.203.812 237.218.673 Beginning balance Stage 1 Stage 2 Stage 3 Sharia*) Total
Pengalihan ke/(dari): Transfer to/(from):
- Stage 1 465.319 (437.006) (28.313) - - Stage 1 - Saldo awal tahun 471.888 475.959 163.893 32.018 1.143.758 Beginning balance
- Stage 2 (768.987) 1.548.182 (779.195) - - Stage 2 -
- Stage 3 (14.744) (331.936) 346.680 - - Stage 3 - Pengalihan ke/(dari): Transfer to/(from):
Kerugian kredit 12 months expected
Total saldo awal Total beginning ekpektasian 12 bulan 11.016 (8.123) (2.893) - - credit losses
setelah pengalihan 221.556.526 11.283.402 1.174.933 3.203.812 237.218.673 balance after transfer Kerugian kredit
ekspektasian sepanjang
Pengukuran kembali bersih Remeasurement of net umurnya - tidak Lifetime expected
nilai tercatat**) (8.582.410) (678.971) (208.535) - (9.469.916) carrying amount**) mengalami penurunan credit losses
New commitments and nilai (2.543) 41.132 (38.589) - - unimpaired
Komitmen dan kontinjensi contigencies Kerugian kredit
baru yang diterbitkan originated or ekspektasian sepanjang Lifetime expected
atau dibeli 177.916.870 4.343.013 200.750 1.485.965 183.946.598 purchased umurnya - mengalami credit losses
Komitmen dan kontinjensi Commitments and penurunan nilai (638) (1.755) 2.393 - - impaired
yang dihentikan contigencies Total saldo awal Total beginning balance
pengakuannya (140.446.994) (3.886.432) (980.261) (2.284.465) (147.598.152) derecognised setelah pengalihan 479.723 507.213 124.804 32.018 1.143.758 after transfer
Pengukuran kembali bersih Remeasurement of net
Total kenaikan/ Total increase/ penyisihan kerugian (178.621) 118.488 6.033 (8.443) (62.543) carrying amount
(penurunan) (decrease) Aset keuangan baru yang New financial assets
tahun berjalan 28.887.466 (222.390) (988.046) (798.500) 26.878.530 during the year diterbitkan atau originated or
dibeli 223.614 431.095 17.719 - 672.428 purchased
Saldo akhir tahun***) 250.443.992 11.061.012 186.887 2.405.312 264.097.203 Ending balance***) Aset keuangan yang Financial assets
dihentikan pengakuannya (114.437) (385.584) (143.692) - (643.713) derecognised
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109. Total (pembalikan)/ Total (reversal)/
**) Termasuk di dalam pengukuran kembali bersih adalah pembayaran **) Including in the net remeasurement is repayment. pembentukan allowance
kembali. periode berjalan (69.444) 163.999 (119.940) (8.443) (33.828) during the period
***) Termasuk fasilitas uncomitted kredit yang diberikan yang belum ***) Including the unused uncommitted loan facilities for credit cards Lain-lain**) 1.955 1.658 - 470 4.083 Others**)
digunakan untuk kartu kredit sebesar Rp38.193.178. amounted to Rp38,193,178.
Saldo akhir periode 412.234 672.870 4.864 24.045 1.114.013 Ending balance
*) Tidak menerapkan PSAK No. 109 *) Not implement SFAS No. 109.
**) Termasuk selisih kurs karena penjabaran mata uang asing. **) Included effect of foreign currencies translation
PT BANK MANDIRI (PERSERO) TBK 1522 243 1523
244 ANNUAL REPORT 2024
Page 484
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
31. ESTIMASI KERUGIAN ATAS KOMITMEN DAN 31. ESTIMATED LOSSES ON COMMITMENTS AND 32. BEBAN YANG MASIH HARUS DIBAYAR (lanjutan) 32. ACCRUED EXPENSES (continued)
KONTINJENSI (lanjutan) CONTINGENCIES (continued) Termasuk dalam pengadaan aset tetap, perangkat Included in the fixed assets, software, operational and
lunak, operasional dan ATM adalah utang kepada ATM procurement are payables to vendors related to
b. Mutasi cadangan kerugian penurunan nilai b. Movements of allowance for impairment losses on pemasok atau vendor terkait kegiatan operasional operational and maintenance activities for buildings,
komitmen dan kontinjensi (lanjutan): commitments and contingencies (continued): dan pemeliharaan gedung, peralatan, perangkat equipments, software, ATM machines and Information
2023 lunak, mesin ATM dan sistem Teknologi Informasi Technology System of the Group. Others consists of
Grup. Lain-lain terdiri dari beban yang masih harus accrued expenses related to fees to be paid in relation
Syariah*)/ dibayar terkait transaksi operasional kegiatan Grup, to Group’s operational activities, such as data
Stage 1 Stage 2 Stage 3 Sharia*) Total
seperti biaya komunikasi data dan biaya listrik, air dan communication costs and costs of electricity, water and
gas. gas.
Saldo awal tahun 489.027 1.326.709 228.819 28.874 2.073.429 Beginning balance
Pengalihan ke/(dari): Transfer to/(from): 33. PERPAJAKAN 33. TAXATION
Kerugian kredit 12 months expected
ekpektasian 12 bulan 24.437 (19.927) (4.510) - - credit losses
Kerugian kredit a. Pajak dibayar dimuka a. Prepaid taxes
ekspektasian sepanjang
umurnya - tidak Lifetime expected 2024 2023
mengalami penurunan credit losses
nilai (12.474) 18.975 (6.501) - - unimpaired
Kerugian kredit Bank Mandiri 239.701 239.757 Bank Mandiri
ekspektasian sepanjang Lifetime expected
umurnya - mengalami credit losses Entitas Anak 499.314 196.775 Subsidiaries
penurunan nilai (1.498) (284.265) 285.763 - - impaired
Total saldo awal Total beginning balance
Total 739.015 436.532 Total
setelah pengalihan 499.492 1.041.492 503.571 28.874 2.073.429 after transfer
Pengukuran kembali bersih Remeasurement of net
penyisihan kerugian (120.198) (199.279) (206.147) 3.246 (522.378) carrying amount b. Utang pajak b. Taxes payable
Aset keuangan baru yang New financial assets
diterbitkan atau 227.749 383.547 110.631 - 721.927 originated or
dibeli purchased 2024 2023
Aset keuangan yang Financial assets
dihentikan pengakuannya (124.214) (749.704) (244.162) - (1.118.080) derecognised
Total (pembalikan)/ Total (reversal)/ Utang pajak kini Current income taxes payable
pembentukan allowance Bank Mandiri 592.492 549.319 Bank Mandiri
tahun berjalan (16.663) (565.436) (339.678) 3.246 (918.531) during the year Entitas Anak 238.355 303.042 Subsidiaries
Lain-lain**) (10.941) (97) - (102) (11.140) Others**)
Saldo akhir tahun 471.888 475.959 163.893 32.018 1.143.758 Ending balance 830.847 852.361
*) Tidak menerapkan PSAK No. 109. *) Not implement SFAS No. 109.
Termasuk selisih kurs karena penjabaran mata uang asing.
Utang pajak lainnya
**) **) Included effect of foreign currencies translation
Other taxes payable
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan nilai komitmen dan impairment losses on commitments and Bank Mandiri Bank Mandiri
kontinjensi telah memadai. contingencies is adequate. Pajak Penghasilan Income Tax
Pasal 25 185.789 255.817 Article 25
c. Informasi mengenai pengelompokan berdasarkan c. Information in respect of classification of Pasal 21 253.042 248.873 Article 21
kelompok “tidak mengalami penurunan nilai” dan “non-impaired” and “impaired” from sharia Pasal 4 (2) 413.559 361.810 Article 4 (2)
“mengalami penurunan nilai” untuk aset Subsidiary are disclosed in Note 62A. Lain-lain 235.994 226.360 Others
keuangan dari Entitas Anak syariah diungkapkan 1.088.384 1.092.860
pada Catatan 62A. Entitas Anak 1.159.411 745.681 Subsidiaries
d. Simpanan nasabah dan simpanan dari bank lain d. Deposits from customers and deposits from other 2.247.795 1.838.541
yang dijadikan jaminan tunai untuk bank garansi banks pledged as collateral for bank guarantee and
dan letter of credit yang tidak dapat dibatalkan irrevocable letter of credit as of 31 December 2024 Total 3.078.642 2.690.902 Total
pada tanggal 31 Desember 2024 dan 2023 and 2023 were amounted to Rp9,415,024 and
adalah masing-masing sebesar Rp9.415.024 dan Rp12,294,275, respectively (Notes 21c and 24c).
Rp12.294.275 (Catatan 21c dan 24c). c. Beban/(manfaat) pajak c. Tax expense/(benefit)
e. Berdasarkan kolektibilitas sesuai POJK: e. By collectability based on FSA regulation: 2024 2023
Kolektibilitas estimasi kerugian atas komitmen Collectability of estimated losses on commitments
dan kontinjensi sesuai POJK diungkapkan pada and contingencies in accordance with FSA Beban pajak - kini: Tax expense - current:
Catatan 65. regulation are disclosed in Note 65. Bank Mandiri 9.742.944 10.015.624 Bank Mandiri
Entitas Anak 3.604.090 2.892.050 Subsidiaries
32. BEBAN YANG MASIH HARUS DIBAYAR 32. ACCRUED EXPENSES 13.347.034 12.907.674
2024 2023
Beban/(manfaat) pajak - tangguhan: Tax expense/(benefit) - deferred:
Beban bunga 2.406.669 1.922.706 Interest expense Bank Mandiri 2.147.315 1.674.707 Bank Mandiri
Pengadaan aset tetap, Fixed assets, software, Entitas Anak (255.983) 50.630 Subsidiaries
perangkat lunak, operational,
operasional dan ATM 1.211.864 1.424.041 and ATM procurement 1.891.332 1.725.337
Pemasaran 240.143 576.801 Promotions
Tenaga kerja dan Third party labor service and Total 15.238.366 14.633.011 Total
jasa pihak ketiga 187.183 168.852 outsourcing expenses
Iuran regulator 94.186 40.345 Regulator fee
Jasa profesional 58.134 80.914 Professional service costs Seperti yang dijelaskan pada Catatan 2ad, pajak As explained in Note 2ad, income tax for Bank
Pelatihan, pakaian dinas dan rekreasi 32.855 34.908 Training, uniform and recreation penghasilan untuk Bank Mandiri dan Entitas Mandiri and its Subsidiaries are calculated for each
Lain-lain 1.235.427 550.879 Others Anak dihitung untuk setiap perusahaan sebagai company as a separate legal entity.
suatu badan hukum yang terpisah.
Total 5.466.461 4.799.446 Total
PT BANK MANDIRI (PERSERO) TBK 1524 245 1525
246 ANNUAL REPORT 2024
Page 485
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued) 33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
d. Beban pajak - kini d. Tax expense - current d. Beban pajak - kini (lanjutan) d. Tax expense - current (continued)
Rekonsiliasi antara laba sebelum beban pajak The reconciliation between income before tax as
pada laporan laba rugi dan penghasilan shown in consolidated statement of profit or loss Pajak atas laba Bank Mandiri dan Entitas Anak Tax on Bank Mandiri and Subsidiaries (Group)’s
komprehensif lain konsolidasian dan perhitungan and other comprehensive income and income tax (Grup) sebelum pajak berbeda dari nilai teoritis profit before tax differs from the theoretical amount
pajak penghasilan dan beban pajak kini untuk calculation and current tax expense for Bank yang mungkin muncul apabila menggunakan that would arise using the weighted average tax
Bank Mandiri dan taksiran beban pajak kini Mandiri and the estimated current tax expense for rata-rata tertimbang tarif pajak terhadap laba rate applicable to profits on the consolidated
Entitas Anak adalah sebagai berikut: Subsidiaries are as follows: pada Grup dalam jumlah sebagai berikut: entities are follows:
2024 2023 2024 2023
Laba konsolidasian sebelum beban Consolidated income before tax
pajak dan kepentingan expense and non-controlling Laba konsolidasian sebelum Consolidated income before
nonpengendali 76.403.486 74.684.881 interests beban pajak dan kepentingan tax expense and
Dikurangi: Less: nonpengendali 76.403.486 74.684.881 non-controlling interest
Laba sebelum beban pajak Income before tax expense of
Entitas Anak - setelah Subsidiaries - after Pajak dihitung dengan tarif Tax calculated at applicable
eliminasi 8.730.485 7.934.493 elimination pajak berlaku 13.895.689 15.418.957 tax rates
Dampak perubahan metode Impact of changes in
pencatatan investasi investment recognition Dampak pajak penghasilan pada: Income tax effect of:
dari metode ekuitas ke from equity method to
metode biaya 4.646.779 3.963.179 cost method Bank Mandiri Bank Mandiri
Penghasilan tidak kena pajak Income not subject to
Laba sebelum beban pajak dan Income before tax expense dan pajak final (454.027) (381.257) tax and final tax
kepentingan non and non-controlling interests Beban yang tidak dapat
pengendali - Bank Mandiri saja 63.026.222 62.787.209 - Bank Mandiri only dikurangkan untuk tujuan Expenses not deductible for
perpajakan 232.504 128.219 tax purposes
Ditambah/(dikurangi) perbedaan Add/(deduct) permanent Lain-lain 136.800 - Others
permanen: differences:
Biaya yang tidak dapat
dikurangkan menurut (84.723) (253.038)
pajak/(pendapatan tidak Non-deductible expenses/ Entitas Anak 1.427.400 (532.908) Subsidiaries
kena pajak) (1.165.913) (1.331.776) (non-taxable income)
Lain-lain 720.000 - Others Total dampak pajak penghasilan 1.342.677 (785.946) Total tax effect
Ditambah/(dikurangi) perbedaan Add/(deduct) temporary Beban pajak penghasilan 15.238.366 14.633.011 Income tax expense
temporer: differences:
Cadangan kerugian penurunan
nilai dan penghapusan Allowance for impairment losses
kredit yang diberikan and write-offs of loans Berdasarkan peraturan perpajakan di Indonesia, According to the taxation laws of Indonesia, Bank
dan piutang/pembiayaan and sharia receivables/ Bank Mandiri dan Entitas Anak menyampaikan Mandiri and Subsidiaries submit the Annual
syariah (6.896.207) (7.085.029) financing Surat Pemberitahuan Pajak Tahunan ke kantor Corporate Income Tax Returns to the tax office on
Cadangan kerugian penurunan Allowance for impairment pajak atas dasar self-assessment. Kantor pajak the basis of self assessment. The Directorate
nilai aset keuangan selain losses on financial berhak memeriksa atau mengoreksi pajak dalam General of Tax may assess or amend taxes within
kredit yang diberikan assets other than loans jangka waktu 5 (lima) tahun setelah tanggal pajak 5 (five) years from the tax due date.
dan piutang/pembiayaan and sharia receivables/ terutang.
syariah (190.356) (102.868) financing
Penyisihan biaya uang Provision for post-employment
penghargaan pegawai dan benefit expense, Undang-Undang Republik Indonesia Nomor 7 Law of the Republic of Indonesia Number 7 Year
cadangan atas bonus dan provisions for bonuses, Tahun 2021 tanggal 29 Oktober 2021 tentang 2021 dated 29 October 2021 regarding
insentif, cuti dan leave and holiday Harmonisasi Peraturan Perpajakan (“Undang- Harmonization of Tax Regulations (“Law Number 7
THR pegawai (4.270.730) (531.679) (THR) entitlements Undang Nomor 7 Tahun 2021”) mengatur bahwa Year 2021”) stipulates that the income tax rate for
Penyisihan atas estimasi Allowance for estimated tarif pajak penghasilan Wajib Pajak badan dalam domestic corporate taxpayers and permanent
kerugian yang timbul losses arising from negeri dan bentuk usaha tetap adalah sebesar establishments is 22% (twenty two percent) with
dari kasus hukum (22.128) (20.451) legal cases 22% (dua puluh dua persen) yang mulai berlaku effect from the 2022 fiscal year onwards.
Estimasi kerugian atas komitmen Provision for estimated losses on pada tahun pajak 2022 dan seterusnya.
dan kontinjensi (21.767) (932.769) commitments contingencies
Penyusutan aset tetap 125.345 94.238 Depreciation of fixed assets
Kerugian/(keuntungan) yang Unrealised losses/(gains) Berdasarkan Undang-Undang Republik Based on Law of the Republic of Indonesia
belum direalisasi dari on decrease/(increase) Indonesia Nomor 7 Tahun 1983 tentang Pajak Number 7 Year 1983 regarding Income Tax as
penurunan/(kenaikan) in fair value of Penghasilan sebagaimana telah beberapa kali amended several times, most recently by Law
nilai wajar efek-efek dan marketable securities diubah terakhir dengan Undang-Undang Nomor 7 Number 7 Year 2021 and Government Regulation
obligasi pemerintah - diukur and government bonds Tahun 2021 dan Peraturan Pemerintah Republik of the Republic of Indonesia Number 55 Year 2022
pada nilai wajar melalui - fair value through Indonesia Nomor 55 Tahun 2022 tanggal dated 20 December 2022 regarding Amandment of
laporan laba rugi (25.704) (146.520) profit or loss
Penyisihan kerugian properti Allowance for possible losses of 20 Desember 2022 tentang Penyesuaian Regulations related to Income Tax Sector,
terbengkalai (109) (16.547) abandoned properties Pengaturan di Bidang Pajak Penghasilan, Wajib domestic taxpayers in the form of public listed
Pajak dalam negeri yang berbentuk Perseroan companies with the total number of paid-up shares
Taksiran laba menurut pajak 51.278.653 52.713.808 Estimated taxable income Terbuka dengan jumlah keseluruhan saham yang traded on the stock exchange in Indonesia at least
disetor diperdagangkan pada bursa efek di 40% (forty percent) and fulfilling certain
Taksiran beban pajak - kini Estimated tax expense - current Indonesia paling sedikit 40% (empat puluh requirements, may obtain a rate of 3% (three
Bank Mandiri 9.742.944 10.015.624 Bank Mandiri persen) dan memenuhi persyaratan tertentu, percent) lower than the highest existing income tax
Entitas Anak 3.604.090 2.892.050 Subsidiaries dapat memperoleh tarif sebesar 3% (tiga persen) rate.
Total 13.347.034 12.907.674 Total lebih rendah dari tarif tertinggi pajak penghasilan
yang ada.
PT BANK MANDIRI (PERSERO) TBK 1526 247 1527
248 ANNUAL REPORT 2024
Page 486
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued) 33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
d. Beban pajak - kini (lanjutan) d. Tax expense - current (continued) e. Aset pajak tangguhan - neto e. Deferred tax assets - net
Berdasarkan Peraturan Menteri Keuangan Based on the Regulation of the Minister of Finance Pajak tangguhan yang timbul dari perbedaan Deferred tax arises from temporary differences
Republik Indonesia Nomor 40 Tahun 2023 of the Republic of Indonesia Number 40 Year 2023 temporer antara nilai buku menurut komersial between book value based on commercial and tax
tanggal 11 April 2023 tentang Bentuk dan Tata dated 11 April 2023 concerning Forms and dan menurut pajak adalah sebagai berikut: purposes are as follows:
Cara Penyampaian Laporan Serta Daftar Wajib Procedures for Submitting Reports and Lists of
2024
Pajak Dalam Rangka Pemenuhan Persyaratan Taxpayers regarding to Fulfilment of Requirements
Dikreditkan/ Pengalihan
Penurunan Tarif Pajak Penghasilan Bagi Wajib for Reduction of Income Tax Rates for Domestic (dibebankan) pengendalian
Pajak Dalam Negeri Yang Berbentuk Perseroan Taxpayers in the Form of Public Companies, Saldo ke laba rugi/ Dibebankan atas entitas Saldo
awal/ Credited/ ke ekuitas/ anak/Control akhir/
Terbuka, Wajib Pajak harus menyampaikan taxpayers must submit monthly reports on share Beginning (charged) to Charged to transfer of a Ending
laporan bulanan kepemilikan saham atas emiten ownership of issuers or public companies and balance profit or loss equity subsidiary balance
atau perusahaan publik dan rekapitulasi yang recapitulations that have been reported from the
Bank Mandiri Bank Mandiri
telah dilaporkan dari Biro Administrasi Efek dan Securities Administration Bureau and reports of Aset pajak tangguhan: Deferred tax assets:
laporan kepemilikan saham yang memiliki share ownership that have special relations as part Allowance for
Cadangan kerugian penurunan nilai impairment losses
hubungan istimewa sebagai bagian dari SPT of the Annual Income Tax Return for each Fiscal kredit yang diberikan for loans and sharia
Tahunan PPh untuk setiap Tahun Pajak. Year. dan piutang/pembiayaan syariah 5.017.117 (1.310.279) - - 3.706.838 receivables/financing
Penyisihan biaya uang penghargaan Provisions for post-employment
pegawai dan cadangan benefit expense, provision
Berdasarkan Surat Keterangan No. DE/I/2025- Based on Statement Letter No. DE/I/2025-0197 atas bonus dan insentif, for bonuses, leave and
0197 tanggal 6 Januari 2025 perihal Laporan dated 6 January 2025 concerning Monthly Report cuti dan THR pegawai 1.583.956 (811.439) (405) - 772.112 holiday (THR) entitlements
Cadangan kerugian penurunan nilai Allowance for impairment losses
Bulanan Kepemilikan Saham Emiten atau of Share Ownership of Issuers or Public aset keuangan selain on financial assets
Perusahaan Publik dan Rekapitulasi yang Telah Companies and Reported Recapitulation (Form of kredit yang diberikan other than loans and sharia
dan piutang/pembiayaan syariah 663.574 (36.168) - - 627.406 receivables/financing
Dilaporkan (Formulir Lampiran POJK POJK Appendix No. 10/POJK.04/2020) from Kerugian/(keuntungan) yang Unrealised loss/(gain) from
No. 10/POJK.04/2020) dari PT Datindo Entrycom PT Datindo Entrycom (Administrative Bureau belum direalisasi dari decrease/(increase) in fair
penurunan/(kenaikan) nilai wajar value of marketable securities
(Biro Administrasi Efek atau BAE), yang Securities or BAE), which was submitted to Bank efek-efek dan obligasi and government bonds
disampaikan kepada Bank Mandiri, dimana BAE Mandiri, where the BAE stated that Bank Mandiri pemerintah - diukur pada - measured at fair value
nilai wajar melalui pendapatan through other
menyatakan Bank Mandiri telah memenuhi had complied with the provisions of Article 65 of komprehensif lain 811.128 - 113.897 - 925.025 comprehensive income
ketentuan Pasal 65 Peraturan Pemerintah Government Regulation of the Republic of Penyisihan atas estimasi kerugian Allowance for estimated losses
yang timbul dari kasus hukum 17.041 (4.204) - - 12.837 arising from legal cases
Republik Indonesia Nomor 55 Tahun 2022 Indonesia No. 55 Year 2022 dated Penyisihan Allowance for possible losses
tanggal 20 Desember 2022 tentang Penyesuaian 20 December 2022 regarding Amendment of properti terbengkalai 13.194 (21) - - 13.173 on abandoned properties
Penyisihan kerugian Allowance for possible losses
Pengaturan di Bidang Pajak Penghasilan. Regulations related to Income Tax Sector. agunan yang diambil alih 53.396 - - - 53.396 on repossessed asset
Peraturan Menteri Keuangan Republik Indonesia Regulation of the Minister of Finance of the
Nomor 40 Tahun 2023. Republic of Indonesia Number 40 Year 2023. Aset pajak tangguhan 8.159.406 (2.162.111) 113.492 - 6.110.787 Deferred tax assets
Bank berkeyakinan bahwa Bank akan memenuhi The Bank believes that the Bank will fulfil Liabilitas pajak tangguhan:
Kerugian/(keuntungan) yang
Deferred tax liabilities:
Unrealised loss/(gain) from
persyaratan untuk memperoleh fasilitas the requirements to obtain the income tax belum direalisasi dari decrease/(increase) in fair
penurunan tarif pajak penghasilan untuk tahun rate reduction facility for the year ended penurunan/(kenaikan) nilai wajar value of marketable securities
efek-efek dan obligasi and government bonds -
yang berakhir pada 31 Desember 2024 sesuai 31 December 2024 in accordance with the tax pemerintah - diukur pada measured at fair value
ketentuan perpajakan tersebut di atas, sehingga provisions mentioned above, so that Bank nilai wajar melalui laba rugi (35.666) (4.884) - - (40.550) through profit & loss
Nilai buku aset tetap (108.089) 23.816 - - (84.273) Net book value of fixed assets
untuk pajak penghasilan badan Bank Mandiri Mandiri's corporate income tax for the year ended Estimasi kerugian atas Estimated losses on
untuk tahun yang berakhir pada tanggal 31 December 2024 is calculated using the tax rate komitmen dan commitments and
kontinjensi (140.951) (4.136) - - (145.087) contingencies
31 Desember 2024 dihitung dengan 19%.
menggunakan tarif pajak 19%. Aset pajak tangguhan neto - Deferred tax assets -
Bank Mandiri saja 7.874.700 (2.147.315) 113.492 - 5.840.877 Bank Mandiri only
Berdasarkan Peraturan Menteri Keuangan Based on the Regulation of the Minister of Aset pajak tangguhan - Deferred tax assets
Entitas Anak 2.304.544 255.983 (1.003) (46.947) 2.512.577 - Subsidiaries
Republik Indonesia Nomor 136 Tahun 2024 Finance of the Republic of Indonesia Number 136
("PMK-136") tentang Pengenaan Pajak Year 2024 ("PMK-136") concerning the Imposition
Total aset pajak tangguhan Total consolidated
Minimum Global Berdasarkan Kesepakatan of Global Minimum Tax Based on International konsolidasian - neto 10.179.244 (1.891.332) 112.489 (46.947) 8.353.454 deferred tax assets - net
Internasional, ketentuan pengenaan pajak Agreements, the provisions for the imposition of
Liabilitas pajak tangguhan Defered tax liabilities
minimum global akan mulai berlaku di Indonesia, global minimum tax will come into force in Entitas Anak - - (9.278) - (9.278) Subsidiaries
yurisdiksi di mana Bank didirikan, pada tanggal Indonesia, the jurisdiction where the Bank is
1 Januari 2025. Karena PMK-136 tidak berlaku incorporated, on 1 January 2025. Since PMK-136
pada tanggal pelaporan, Grup tidak memiliki is not effective at the reporting date, the Group Aset pajak tangguhan dihitung dengan Deferred tax assets are calculated using applicable
eksposur pajak kini terkait. Grup menerapkan does not have related current tax exposures.The menggunakan tarif pajak yang berlaku atau tax rate or substantially enacted tax rate at
pengecualian PSAK 212 untuk mengakui dan Group applies the PSAK 212 exemption to secara substansial telah berlaku pada tanggal consolidated statement of financial position dates.
mengungkapkan informasi tentang aset dan recognise and disclose information on deffered tax laporan posisi keuangan konsolidasian.
liabilitas pajak tangguhan yang terkait dengan assets and liabilities related to the Pillar Two
pajak penghasilan Pilar Dua. Sampai dengan income taxes. As of the authorisation date of these Manajemen berpendapat bahwa terdapat Management believes that it is possible that future
tanggal otorisasi laporan keuangan konsolidasian consolidated financial statements, the Group is kemungkinan besar jumlah laba fiskal pada masa taxable income will be available to be utilised
ini, Grup saat ini masih menilai dampak terhadap currently still assessing the impact on the mendatang akan memadai untuk against the temporary difference, which resulted in
penerapan peraturan tersebut. implementation of the regulation. mengkompensasi perbedaan temporer yang deferred tax assets.
menimbulkan aset pajak tangguhan tersebut.
PT BANK MANDIRI (PERSERO) TBK 1528 249 1529
250 ANNUAL REPORT 2024
Page 487
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued) 33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
e. Aset pajak tangguhan - neto (lanjutan) e. Deferred tax assets - net (continued) e. Aset pajak tangguhan - neto (lanjutan) e. Deferred tax assets - net (continued)
Pajak tangguhan yang timbul dari perbedaan Deferred tax arises from temporary differences Berdasarkan Peraturan Menteri Keuangan Based on the Regulation of the Minister of Finance
temporer antara nilai buku menurut komersial between book value based on commercial and tax Republik Indonesia Nomor 74 Tahun 2024 of the Republic of Indonesia Number 74 Year 2024
dan menurut pajak adalah sebagai berikut purposes are as follows (continued):
("PMK-74") tentang Pembentukan Cadangan ("PMK-74") concerning the Establishment of
(lanjutan):
Piutang Tak Tertagih yang Boleh Dikurangkan Reserves for Uncollectible Receivables that Can Be
2023 dari Penghasilan Bruto, terdapat perubahan pada Deductible from Gross Income, there are changes to
Dikreditkan/ ketentuan perhitungan penyisihan piutang tak the provisions for calculating the allowance for
(dibebankan)
Saldo ke laba rugi/ Dibebankan Saldo tertagih yang boleh dikurangkan dari penghasilan uncollectible receivables that can be deducted from
awal/ Credited/ ke ekuitas/ akhir/ bruto. Selish lebih antara saldo awal cadangan gross income. The excess difference between the
Beginning (charged) to Charged to Ending
balance profit or loss equity balane piutang tak tertagih tahun 2024 yang dihitung initial balance of the 2024 uncollectible receivables
menggunakan PMK-74 dan saldo akhir cadangan reserve calculated using PMK-74 and the final
Bank Mandiri Bank Mandiri
Aset pajak tangguhan: Deferred tax assets: piutang tak tertagih tahun 2023 yang dihitung balance of the 2023 uncollectible receivables
Allowance for
Cadangan kerugian penurunan nilai impairment losses menggunakan peraturan sebelumnya akan diakui reserve calculated using the previous regulation will
kredit yang diberikan 6.363.273 (1.346.156) - 5.017.117 for loans and sharia oleh Bank sebagai beban yang dapat be recognised by the Bank as a deductible expense
dan piutang/pembiayaan syariah receivables/financing
Penyisihan biaya uang penghargaan Provisions for post-employment dikurangkan pada tahun fiskal 2024 dan 2025. in the 2024 and 2025 fiscal years. Related to this,
pegawai dan cadangan benefit expense,
atas bonus dan insentif, provision for bonuses, leave and
Terkait dengan hal tersebut, aset pajak the deferred tax assets utilized by the Bank in fiscal
cuti dan THR pegawai 1.692.770 (101.018) (7.796) 1.583.956 holiday (THR) entitlements tangguhan yang dimanfaatkan Bank pada tahun year 2024 are Rp1,301,982.
Cadangan kerugian penurunan nilai Allowance for impairment losses
aset keuangan selain on financial assets fiskal 2024 adalah sebesar Rp1.301.982.
kredit yang diberikan other than loans and sharia
dan piutang/pembiayaan syariah 696.917 (33.343) - 663.574 receivables/financing
Keuntungan yang belum Unrealised gain from increased f. Surat ketetapan pajak f. Tax assessment letter
direalisasi dari kenaikan fair value of marketable
nilai wajar efek-efek securities and
dan obligasi pemerintah -
diukur pada nilai wajar
government bonds
- measured at fair value
Tahun pajak 2015 Fiscal year 2015
melalui pendapatan through other
komprehensif lain 931.086 - (119.958) 811.128 comprehensive income
Penyisihan atas estimasi kerugian Allowance for estimated losses Berdasarkan hasil pemeriksaan pajak oleh According to the tax audit result from Tax Office,
yang timbul dari kasus hukum
Estimasi kerugian atas komitmen
20.927 (3.886) - 17.041 arising from legal cases
Estmated losses on commitments
Kantor Pajak, pada tanggal 26 November 2019, on 26 November 2019, the Bank received
dan kontinjensi 36.275 (36.275) - - and contingencies Bank telah menerima Surat Ketetapan Pajak Underpayment Tax Assessment Letter (SKPKB) of
Penyisihan kerugian Allowance for possible losses on
properti terbengkalai 16.338 (3.144) - 13.194 abandoned properties Kurang Bayar (SKPKB) atas PPh Badan untuk Corporate Income Tax for fiscal year 2015
Penyisihan kerugian Allowance for possible losses on tahun fiskal 2015 sebesar Rp918.160 (termasuk amounted to Rp918,160 (including penalties)
agunan yang diambil alih 53.396 - - 53.396 repossessed asset
denda) dimana yang disetujui oleh Bank hanya which accepted by Bank amounted to Rp201,197
Aset pajak tangguhan 9.810.982 (1.523.822) (127.754) 8.159.406 Deferred tax assets sebesar Rp201.197 dan dicatat sebagai beban only and recorded as current tax expense - prior
Liabilitas pajak tangguhan: Deferred tax liabilities: pajak kini - tahun sebelumnya di laporan laba rugi year in the 2019 consolidated statement of profit or
Keuntungan/(kerugian) yang Unrealised gain/(loss) from
belum direalisasi dari increase/(decrease) in konsolidasi tahun 2019. Pada tanggal loss. On 5 December 2019, the Bank has paid all
kenaikan/(penurunan) nilai wajar fair value of marketable securities 5 Desember 2019, Bank telah melakukan of the underpayment and has submitted an
efek-efek dan obligasi and government bonds - fair value
pemerintah - nilai wajar through other pembayaran atas seluruh SKPKB PPh Badan objection letter on the SKPKB of Corporate Income
melalui laba rugi (7.827) (27.839) - (35.666) comprehensive income
Nilai buku aset tetap (125.994) 17.905 - (108.089) Net book value of fixed assets
dan telah mengajukan surat keberatan atas Tax amounted to Rp716,963 to the Tax Office on
Estimasi kerugian atas komitmen Estmated losses on commitments SKPKB PPh Badan yang tidak disetujui sebesar 20 February 2020.
dan kontinjensi - (140.951) - (140.951) and contingencies
Rp716.963 ke Kantor Pajak pada tanggal
Aset pajak tangguhan neto - Deferred tax assets 20 Februari 2020.
Bank Mandiri saja 9.677.161 (1.674.707) (127.754) 7.874.700 - Bank Mandiri only
Aset pajak tangguhan - Deferred tax assets
Entitas Anak 2.368.318 (50.630) (13.144) 2.304.544 - Subsidiaries Pada tanggal 26 November 2019, Bank juga On 26 November 2019, the Bank also received
Total aset pajak tangguhan Total consolidated menerima SKPKB atas PPh Pasal 21, PPh Pasal Underpayment Tax Assessment Letter (SKPKB)
konsolidasian - neto 12.045.479 (1.725.337) (140.898) 10.179.244 deferred tax assets - net 23 dan PPh Pasal 4 ayat (2) sebesar Rp28.255 for income tax article 21, 23 and 4 paragraph (2)
(termasuk denda) dan Pajak Pertambahan Nilai amounted to Rp28,255 (including penalties) and
Aset pajak tangguhan dihitung dengan Deferred tax assets are calculated using applicable (PPN) berikut Surat Tagihan Pajak (STP) Value Added Tax (VAT) and Surat Tagihan Pajak
menggunakan tarif pajak yang berlaku atau tax rate or substantially enacted tax rate at sebesar Rp247.544 (termasuk denda) untuk (STP) amounted to Rp247,544 (including
secara substansial telah berlaku pada tanggal consolidated statement of financial position dates. tahun fiskal 2015. Pada tanggal 5 Desember penalties) for 2015 fiscal year. On 5 December
laporan posisi keuangan konsolidasian. 2019, Bank telah melakukan pembayaran atas 2019, the Bank has paid the entire SKPKB. Bank
seluruh SKPKB tersebut. Bank tidak akan will not file an objection to SKPKB PPh Article 21,
Manajemen berpendapat bahwa terdapat Management believes that it is possible that future mengajukan keberatan atas SKPKB PPh Pasal PPh Article 23 and PPh Article 4 paragraph (2)
kemungkinan besar jumlah laba fiskal pada masa taxable income will be available to be utilised 21, PPh Pasal 23 dan PPh Pasal 4 ayat (2) amounted to Rp28,255 and has submitted an
mendatang akan memadai untuk against the temporary difference, which resulted in
sebesar Rp28.255 dan telah mengajukan surat objection letter to the SKPKB VAT amounted to to
mengkompensasi perbedaan temporer yang deferred tax assets.
menimbulkan aset pajak tangguhan tersebut. keberatan atas SKPKB PPN sebesar Rp247.544 Rp247,544 to the Tax Office on 20 February 2020.
ke Kantor Pajak pada tanggal 20 Februari 2020.
PT BANK MANDIRI (PERSERO) TBK 1530 251 1531
252 ANNUAL REPORT 2024
Page 488
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
33. PERPAJAKAN (lanjutan) 33. TAXATION (continued) 33. PERPAJAKAN (lanjutan) 33. TAXATION (continued)
f. Surat ketetapan pajak (lanjutan) f. Tax assessment letter (continued) f. Surat ketetapan pajak (lanjutan) f. Tax assessment letter (continued)
Tahun pajak 2015 (lanjutan) Fiscal year 2015 (continued) Tahun pajak 2016 Fiscal year 2016
Jumlah pembayaran atas SKPKB yang tidak The total payment for the SKPKB that was not Berdasarkan hasil pemeriksaan pajak oleh Based on the result of the tax audit from Tax Office
disetujui diatas sebesar Rp964.507 dimana Bank approved above amounted to Rp964,507 where Kantor Pajak, pada tanggal 17 November 2020, on 17 November 2020, the Bank has received an
telah mengajukan keberatan, dicatat sebagai the Bank has filed an objection, and recognised as Bank telah menerima Surat Ketetapan Pajak Underpayment Tax Assessment (SKPKB) on
pajak dibayar dimuka pada tanggal 31 Desember prepaid tax on 31 December 2021 and 2020. Kurang Bayar (SKPKB) atas PPh Badan untuk Corporate Income tax for the 2016 fiscal year
2021 dan 2020. tahun fiskal 2016 sebesar Rp1.293.817 amounted to Rp1,293,817 (including penalties),
(termasuk denda) dimana yang disetujui oleh which was accepted by the Bank for only
Pada tanggal 26 Januari 2021, Bank telah On 26 January 2021, the Bank has received the Bank hanya sebesar Rp175.592 dan dicatat Rp175,592 and recorded as current tax expense -
menerima hasil putusan keberatan PPh Badan decision on the objection to Corporate Income Tax sebagai beban pajak kini - tahun sebelumnya di prior year in the 2020 consolidated statement of
untuk tahun fiskal 2015, yang mengurangi jumlah (CIT) for the 2015 fiscal year, which reduces the laporan laba rugi konsolidasi tahun 2020. Pada profit or loss. On 27 November 2020, Bank has
pajak dalam surat keberatan dari Rp716.963 amount of tax in the objection letter from tanggal 27 November 2020, Bank telah paid all SKPKB Corporate Income Tax and has
menjadi Rp544.853. Bank juga telah menerima Rp716,963 to Rp544,853. The Bank also received melakukan pembayaran atas seluruh SKPKB submitted an objection letter for the SKPKB
hasil putusan keberatan PPN untuk tahun fiskal the decision on the VAT objection for the 2015 PPh Badan sebesar Rp1.118.225 ke Kantor amounted to Rp1,118,225 to the Tax Office.
2015, yang mengurangi jumlah pajak dalam surat fiscal year, which reduced the amount of tax in the Pajak.
keberatan dari Rp247.544 menjadi Rp221.199. objection letter from Rp247,544 to Rp221,199. The Pada tanggal 17 November 2020, Bank juga On 17 November 2020, the Bank also received
Bank tidak setuju dengan hasil putusan Bank does not agree with the objection decision menerima SKPKB atas PPh Pasal 21 sebesar SKPKB on Income Tax Article 21 amounted to
keberatan dan telah mengajukan banding ke and has submitted an appeal to the Tax Court on Rp31.492 dan Pajak Pertambahan Nilai (PPN) Rp31,492 and Value Added Tax (VAT) also the tax
Pengadilan Pajak pada tanggal 16 April 2021. 16 April 2021. berikut Surat Tagihan Pajak (STP) sebesar collection letter (STP) amounted to Rp128,766
Rp128.766 (termasuk denda) untuk tahun fiskal (including penalties) for the 2016 fiscal year. On 27
Pada tanggal 9 Juni 2023, Pengadilan Pajak On 9 June 2023, the Tax Court read the verdict of 2016. Pada tanggal 27 November 2020, Bank November 2020, Bank has paid all the SKPKB,
telah membacakan putusan banding PPh Badan the appeal for Corporate Income Tax (CIT) and telah melakukan pembayaran atas seluruh and will not submit an objection to SKPKB Article
dan PPN. Pengadilan Pajak mengabulkan Value Added Tax (VAT). The Tax Court fully SKPKB tersebut. Bank tidak akan mengajukan 21 amounted to Rp31,492 and SKPKB VAT
seluruhnya permohonan banding PPh Badan, granted the CIT appeal, which reduced the amount keberatan atas SKPKB PPh Pasal 21 sebesar amounted to Rp128,766. All underpayments are
yang mengurangi jumlah pajak dalam surat of tax in the appeal letter from Rp544,853 to RpNil. Rp31.492 dan SKPKB PPN sebesar Rp128.766. charged to the 2020 consolidated statement of
banding dari Rp544.853 menjadi RpNihil. The Tax Court also fully granted the VAT appeal, Seluruh kurang bayar tersebut dibebankan ke profit or loss.
Pengadilan Pajak juga mengabulkan seluruhnya which reduced the amount of tax in the appeal laporan laba rugi konsolidasian tahun 2020.
permohonan banding PPN, yang mengurangi letter from Rp221,199 to RpNil. On 15 September
jumlah pajak dalam surat banding dari 2023, the Tax Office submitted judicial review to Jumlah pembayaran atas SKPKB yang tidak The total payment for the SKPKB that was not
Rp221.199 menjadi RpNihil. Pada tanggal the Supreme Court regarding the Tax Court disetujui di atas sebesar Rp1.118.225 dimana approved above amounted to Rp1,118,225 where
15 September 2023, Kantor Pajak mengajukan decision on CIT. In relation to the Judicial Review, Bank mengajukan keberatan, dicatat sebagai the Bank filed an objection, was recorded as
permohonan peninjauan kembali ke Mahkamah the Bank has submitted response in the form of pajak dibayar dimuka pada tanggal prepaid tax on 31 December 2021. The Bank has
Agung atas Putusan Banding PPh Badan. Counter Memorial of Judicial Review to the 31 Desember 2021. Bank telah mengajukan surat submitted an objection letter to the SKPKB for
Sehubungan dengan adanya Permohonan Supreme Court on 18 October 2023, stating that keberatan atas SKPKB PPh Badan yang tidak Corporate Income Tax (CIT) which was not
Peninjauan Kembali tersebut, Bank telah the Tax Court decision is in accordance with the disetujui sebesar Rp1.118.225 ke Kantor Pajak approved amounted to Rp1,118,225 to Tax Office
memberikan jawaban dalam bentuk Kontra applicable laws and regulations. pada tanggal 10 Februari 2021. on 10 February 2021.
Memori Peninjauan Kembali kepada Mahkamah
Agung pada tanggal 18 Oktober 2023, yang Pada tanggal 7 Februari 2022, Bank telah On 7 February 2022, the Bank received the
menyatakan bahwa putusan Pengadilan Pajak menerima hasil putusan keberatan PPh Badan, decision on objection to CIT which reduced the
telah sesuai dengan ketentuan peraturan yang mengurangi jumlah pajak dalam surat amount of tax in the objection letter from
perundang-undangan yang berlaku. keberatan dari Rp1.118.225 menjadi Rp213.760. Rp1,118,225 to Rp213,760. On 21 March 2022,
Pada tanggal 21 Maret 2022, Bank telah the Bank received a tax refund for the objection to
Pada tanggal 6 Agustus 2024, Mahkamah Agung On 6 August 2024, the Supreme Court denied the menerima pengembalian pajak atas hasil putusan Corporate Income Tax in the amount of Rp909,489
telah memutuskan menolak Permohonan Judicial Review requested by the Tax Office keberatan PPh Badan tersebut sebesar and recorded it as a deduction from prepaid tax
Peninjauan Kembali yang diajukan Kantor Pajak regarding the Appeal Decision on Corporate Rp909.489 dan dicatat sebagai pengurang payments. The Bank did not agree with the results
terhadap Putusan Banding atas PPh Badan, Income Tax, by upholding the Appeal Decision pembayaran pajak dibayar dimuka. Bank tidak of the objection decision and has submitted an
dengan mempertahankan Putusan Banding yang which reduced the amount of tax from Rp544,853 setuju dengan hasil putusan keberatan dan telah appeal to the Tax Court on 28 April 2022. As of the
mengurangi jumlah pajak dari Rp544.853 to RpNil. mengajukan banding ke Pengadilan Pajak pada authorisation date of these consolidated financial
menjadi RpNihil. tanggal 28 April 2022. Sampai dengan tanggal statements, the appeal process at the Tax Court is
otorisasi laporan keuangan konsolidasian ini, still ongoing.
proses banding di Pengadilan Pajak masih
berlangsung.
PT BANK MANDIRI (PERSERO) TBK 1532 253 1533
254 ANNUAL REPORT 2024
Page 489
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
35. LIABILITAS LAIN-LAIN (lanjutan) 35. OTHER LIABILITIES (continued)
34. LIABILITAS IMBALAN KERJA 34. EMPLOYEE BENEFIT LIABILITIES
2024 2023
2024 2023 Mata uang asing Foreign currencies
Term Deposits Valas Foreign Exchange Term
Devisa Hasil Ekspor 3.862.800 3.718.375 Deposits from Export Activities
Penyisihan biaya uang penghargaan Provision for post-employment Pendapatan diterima dimuka Deferred income
pegawai (Catatan 51) 3.495.175 3.553.213 benefit (Note 51) yang tidak teratribusi 2.075.283 539.309 (not directly attributable)
Provisions for bonuses, Liabilitas terkait dengan transaksi Customers transfer
transfer nasabah transactions
Cadangan atas bonus, insentif, incentive, leave and (Catatan 62.B.(iv)) 768.298 2.596.090 (Note 62.B.(iv))
cuti dan THR 3.664.843 8.341.416 holiday (THR) entitlements Liabilitas kepada pihak ketiga 487.337 89.225 Liabilities to third parties
Liabilitas terkait dengan transaksi Liabilities related to trade
trade finance 422.451 1.000.360 finance transactions
Total 7.160.018 11.894.629 Total
Setoran jaminan (Catatan 62.B.(iv)) 369.906 587.877 Guarantee deposits (Note 62.B.(iv))
Liabilitas terkait dengan transaksi Liabilities related to
treasuri 317.456 - treasury transactions
Penyisihan biaya uang penghargaan pegawai meliputi Provision for post-employment benefit such as pension Liabilitas sewa (Catatan 62.B.(iv)) 135.535 167.065 Lease liabilities (Note 62.B.(iv))
Liabilitas transaksi asuransi 19.961 19.039 Insurance transaction liabilities
uang pensiun dan remunerasi jangka panjang lainnya fund and other long term remuneration are in Liabilitas transaksi nasabah 4.893 - Liabilities related to customers
sesuai dengan kebijakan Bank dan Entitas Anak yang accordance with the Bank and Subsidiaries’ policy Liabilitas terkait dengan Liabilities related to ATM and
dihitung dengan perhitungan aktuaris. which are calculated using actuarial calculation. transaksi ATM dan kartu kredit credit card transactions
(Catatan 62.B.(iv)) 22.379 4.340 (Note 62.B.(iv))
Liabilitas terkait dengan unit-link 5.184 4.945 Liabilities related to unit-link
Liabilitas spot - 316 Spot liabilities
35. LIABILITAS LAIN-LAIN 35. OTHER LIABILITIES Lain-lain 2.211.648 355.926 Others
Total 10.703.131 9.082.867 Total
2024 2023
40.131.500 37.399.213
Rupiah Rupiah Liabilitas kepada pemegang polis terdiri dari liabilitas Liabilities to policyholders consist of liabilities of the
Liabilitas kepada pemegang polis 7.474.601 6.826.438 Liabilities to policyholders Entitas Anak (2024: PT AXA Mandiri Financial Subsidiary (2024: PT AXA Mandiri Financial Services,
Liabilitas terkait dengan Liabilities related to ATM and Services, 2023: PT AXA Mandiri Financial Services dan 2023: PT AXA Mandiri Financial Services and PT
transaksi ATM dan kartu kredit 4.498.184 7.988.394 credit card transactions PT Asuransi Jiwa Inhealth Indonesia) sebagai berikut: Asuransi Jiwa Inhealth Indonesia) as follows:
Pendapatan diterima dimuka Deferred income 2024 2023
yang tidak teratribusi 4.242.085 594.381 (not directly attributable)
Liabilitas kepada pihak ketiga 2.093.113 2.316.954 Liabilities to third parties Manfaat polis masa depan dari Future policy benefits from
produk non unit-link 7.001.569 5.545.895 non unit-link products
Utang transaksi nasabah 1.560.159 1.763.561 Customers transaction payables Utang klaim 198.737 287.424 Claim payables
Liabilitas sewa 1.481.045 827.903 Lease liabilities Estimasi liabilitas klaim 168.985 423.837 Estimated claim liabilities
Pendapatan diterima dimuka Deferred income Premi yang belum merupakan
pendapatan 105.310 569.282 Unearned premiums
yang teratribusi 1.117.656 1.023.992 (directly attributable)
Setoran jaminan 998.341 782.525 Guarantee deposits Total 7.474.601 6.826.438 Total
Liabilitas terkait dengan transaksi Liabilities related to customers
transfer nasabah 815.693 352.988 transfer transactions Liabilitas manfaat polis masa depan adalah jumlah Liability for future policy benefits is the amount of funds
dana yang harus disediakan oleh penanggung untuk that must be provided by the insurer to pay benefits and
Liabilitas dana pensiun dan Pension fund and membayar manfaat dan klaim di masa yang akan claims in the future to the party as stated in the policy.
JHT pensiun 800.295 1.190.519 pension plan liabilities datang kepada pihak sebagaimana dinyatakan dalam Changes in liability for future policy benefits are
Liabilitas terkait dengan unit-link 742.344 721.960 Liabilities related to unit-link polis. Perubahan liabilitas manfaat polis masa depan recognised in profit or loss for the year. Liability for
Liabilitas transaksi asuransi 707.508 691.011 Insurance transaction liabilities diakui dalam laba rugi tahun berjalan. Liabilitas future policy benefits has been calculated using the
manfaat polis masa depan telah dihitung Gross Premium Reserve method and the daily method.
Liabilitas kepada dealer 667.172 1.035.958 Liabilities to dealer menggunakan metode Gross Premium Reserve The assumptions used to calculate future liability
Liabilitas zakat 235.682 196.774 Zakat liabilities maupun metode harian. Asumsi-asumsi yang dipakai reserves for policyholders with Gross Premium
Liabilitas terkait dengan transaksi Liabilities related to treasury untuk menghitung cadangan liabilitas masa depan Reserves are based on the best estimate assumptions
pemegang polis dengan Gross Premium Reserve for 2024 which include assumptions on mortality,
treasuri 87.682 72.313 transactions
adalah berdasarkan asumsi estimasi terbaik tahun morbidity, lapses expenses, inflation rates and interest
Liabilitas spot 15.586 5.137 Spot liabilities 2024 yang meliputi asumsi tingkat mortalita, rates.
Penyisihan atas estimasi kerugian Provision for losses that arise morbidita, tingkat pembatalan polis, biaya, tingkat
yang timbul dari kasus hukum 3.021 2.989 from legal cases inflasi, dan tingkat suku bunga.
Liabilitas terkait dengan transaksi Liabilities related to trade Premi yang belum merupakan pendapatan adalah Unearned premiums are the portion of premiums that
trade finance - 10.858 finance transactions bagian dari premi yang belum diakui sebagai have not been recognised as income because the
Lain-lain 1.888.202 1.911.691 Others pendapatan karena masa pertanggungannya masih coverage period is still running at the end of the year.
berjalan pada akhir tahun. Cadangan atas premi yang Reserves for unearned premiums are calculated using
Total 29.428.369 28.316.346 Total belum merupakan pendapatan dihitung dengan the daily amortisation method with consideration for the
menggunakan metode amortisasi harian dengan policy coverage period as calculated by the actuary.
mempertimbangkan masa pertanggungan polis yang
dihitung oleh aktuaris.
PT BANK MANDIRI (PERSERO) TBK 1534 255 1535
256 ANNUAL REPORT 2024
Page 490
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
35. LIABILITAS LAIN-LAIN (lanjutan) 35. OTHER LIABILITIES (continued) 35. LIABILITAS LAIN-LAIN (lanjutan) 35. OTHER LIABILITIES (continued)
Estimasi liabilitas klaim adalah estimasi liabilitas atas Estimated claim liability is estimated liability for Pendapatan diterima dimuka yang tidak teratribusi Non directly attributable deferred income consists of
klaim-klaim asuransi yang telah terjadi, yaitu klaim- insurance claims that have occurred, which are claims secara langsung terdiri dari pendapatan provisi/komisi provisions/commissions of loans and sharia
klaim yang belum diajukan oleh provider, serta klaim- that have not been submitted by the provider, as well kredit dan piutang/pembiyaan syariah yang tidak receivables/financing that are not directly attributable to
klaim yang sudah diterima namun belum ditentukan as claims that have been received but the replacement terkait langsung dengan pemberian kredit dan the unamortised loans and sharia receivables/financing
nilai gantinya. value has not been determined. piutang/pembiyaan syariah yang belum diamortisasi. granted.
Lain-lain terutama terdiri dari rekening antar kantor Others mainly consist of interoffice accounts and
Utang klaim adalah utang atas klaim-klaim asuransi Claims payable is an payable of insurance claims that
dan liabilitas terkait transaksi perdagangan, titipan liabilities related to trade transactions, deposits and
yang telah diterima dan disetujui. have been received and approved. dan transaksi yang masih harus diselesaikan. transaction remains to be settled.
Liabilitas dana pensiun dan JHT pensiun merupakan Pension fund and pension plan liablities are liabilities of Pengungkapan liabilitas sewa pada tanggal The disclosure of lease liabilities as of 31 December
Liabilitas Entitas Anak (PT Bank Mandiri Taspen) a subsidiary (PT Bank Mandiri Taspen) to retirees, 31 Desember 2024 dan 2023 sebagai berikut: 2024 and 2023 are as follows:
kepada pensiunan, dimana Entitas Anak berperan where the Subsidiary acts as a distributor of pension
2024
sebagai penyalur dana pensiun dari nasabah Entitas funds from the Subsidiary’s customers to the retirees of
Anak kepada pensiunan nasabah. those customers. Beban bunga Pengalihan
atas liabilitas Liabilitas sewa pengendalian
Penambahan sewa/ yang telah atas entitas
Utang transaksi nasabah sebagian besar terdiri dari Customer transaction payables mostly consist of Saldo
1 Januari/
sewa/
Additions of
Interest expense
on lease
dibayarkan/
Payments of
anak/Control
transfer of a
Saldo
31 Desember/
utang yang timbul dari transaksi perdagangan efek payables arising from securities trading transactions of January 2024 lease liabilities liabilities lease liabilities subsidiary December 2024
Entitas Anak. Subsidiaries.
Kategori aset pendasar Underlying assets
Kendaraan bermotor 376.488 268.513 24.317 (275.121) - 394.197 Vehicles
Term Deposits Valas Devisa Hasil Ekspor merupakan Foreign Exchange Term Deposits from Export Activities Bangunan - rumah dinas 13.100 103.304 736 (102.665) - 14.475 Building - office residence
Bangunan - gedung kantor 591.568 1.278.943 45.054 (1.249.964) (16.662) 648.939 Building - office building
suatu instrumen dimana dana devisa hasil ekspor dari is an instrument where foreign exchange from export Perlengkapan, peralatan Furniture and fixture, office
kantor dan komputer 13.812 510.607 58.300 (23.750) - 558.969 equipment and computer
rekening khusus eksportir ditempatkan pada Bank proceeds from exporters’ special account are placed in
Indonesia melalui rekening Bank sesuai mekanisme Bank Indonesia through Bank’s accounts in accordance Total 994.968 2.161.367 128.407 (1.651.500) (16.662) 1.616.580 Total
pasar. with market mechanisms.
2023
Liabilitas terkait dengan transaksi ATM dan kartu Liabilities related to ATM and credit card transactions Beban bunga
kredit terdiri dari liabilitas atas transaksi ATM dalam consist of liabilities from ATM transactions within ATM atas liabilitas Liabilitas sewa
Penambahan sewa/ yang telah
jaringan ATM Bersama, ATM Link dan ATM Prima Bersama, ATM Link and ATM Prima network and Saldo sewa/ Interest expense dibayarkan/ Saldo
1 Januari/ Additions of on lease Payments of 31 Desember/
dan liabilitas kepada Visa dan Master Card dan JCB liabilities to Visa and Master Card and JCB for credit January 2023 lease liabilities liabilities lease liabilities December 2023
untuk transaksi kartu kredit. card transactions.
Kategori aset pendasar Underlying assets
Kendaraan bermotor 386.924 245.240 25.553 (281.229) 376.488 Vehicles
Liabilitas terkait dengan unit-link merupakan liabilitas Liabilities related to unit-link represents unit-link Bangunan - rumah dinas 7.671 122.701 454 (117.726) 13.100 Building - office residence
unit-link kepada pihak ketiga dan liabilitas pemegang liabilities to third parties and liabilities to unit-link fund Bangunan - gedung kantor
Perlengkapan, peralatan
447.110 1.379.002 41.517 (1.276.061) 591.568 Building - office building
Furniture and fixture, office
dana unit-link Entitas Anak (PT AXA Mandiri Financial holders of Subsidiary (PT AXA Mandiri Financial kantor dan komputer 26.329 3.047 1.589 (17.153) 13.812 equipment and computer
Services). Services). Total 868.034 1.749.990 69.113 (1.692.169) 994.968 Total
Liabilitas terkait dengan transaksi transfer nasabah Liabilities related to customers’ transfer transactions Liabilitas lain-lain terkait sewa berdasarkan jangka Other liabilities related to leases by period:
terdiri dari transaksi pengiriman uang yang masih represent transfer funds in various currencies that need waktu:
harus diselesaikan dalam berbagai mata uang dari to be settled from or to customers’ accounts.
2024 2023
dan atau ke rekening nasabah.
Jangka pendek 204.450 211.261 Short term
Setoran jaminan merupakan jaminan uang tunai yang Guarantee deposit is a cash guarantee deposited by Jangka panjang 1.412.130 783.707 Long term
disetorkan oleh nasabah atas transaksi ekspor, impor customers related to export, import transaction and
dan penerbitan bank garansi. issuance of bank guarantees. Total 1.616.580 994.968 Total
Liabilitas kepada dealer merupakan liabilitas Entitas Liabilities to dealers are liabilities of the Subsidiaries Analisis jatuh tempo liabilitas lain-lain terkait sewa Analysis of the maturities of other liabilities related to
Anak (PT Mandiri Tunas Finance dan PT Mandiri (PT Mandiri Tunas Finance and PT Mandiri Utama sebagai berikut: leases as follows:
Utama Finance) kepada dealer kendaraan bermotor Finance) to motor vehicle dealers related to financing 2024 2023
terkait pembiayaan yang diberikan Entitas Anak provided by the Subsidiaries to customers.
kepada nasabah. 1 tahun 204.450 211.261 1 year
2 tahun 366.285 377.366 2 years
Pendapatan diterima dimuka yang teratribusi secara Directly attributable deferred income consists of income 3 tahun 549.115 228.027 3 years
langsung terdiri dari pendapatan provisi/komisi kredit from provisions/commissions of loans and sharia 4 tahun 310.600 55.632 4 years
5 tahun 140.907 122.682 5 years
dan piutang/pembiyaan syariah yang terkait langsung receivables/financing which directly attributable to
> 5 tahun 45.223 - > 5 years
dengan pemberian kredit dan piutang/pembiyaan unamortised loans and sharia receivables/financing
syariah yang belum diamortisasi. granted. Total 1.616.580 994.968 Total
PT BANK MANDIRI (PERSERO) TBK 1536 257 1537
258 ANNUAL REPORT 2024
Page 491
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
36. PINJAMAN YANG DITERIMA 36. FUND BORROWINGS
(a) Kementerian Pekerjaan Umum dan Perumahan (a) Ministry of Public Work and Housing
2024 2023 Rakyat (Kemenpupera) (lanjutan) (Kemenpupera) (continued)
Pada Tahun 2021 terdapat Pengalihan In 2021, there was a transfer of management
Rupiah Rupiah pengelolaan Dana FLPP yang sebelumnya of FLPP Funds which were previously managed
Pihak berelasi Related parties dikelola oleh Badan Layanan Umum Pusat by Badan Layanan Umum Pusat Pengelolaan
(h) Lain-lain (Catatan 56) 4.627.957 2.481.824 Others (Note 56) (h) Pengelolaan Dana Pembiayaan Perumahan Dana Pembiayaan Perumahan ("PPDPP")
Pihak ketiga Third parties (“PPDPP”) dialihkan ke Badan Pengelola transferred to Badan Pengelola Tabungan
(a) Kementerian Pekerjaan Tabungan Perumahan Rakyat (“BPTapera”) Perumahan Rakyat (“BPTapera”) in accordance
Umum dan Perumahan Rakyat Ministry of Public Work and (a) sesuai dengan Perjanjian Tripartit antara PPDPP, with the Tripartite Agreement between PPDPP,
(Kemenpupera) 1.877.633 1.447.824 Housing (Kemenpupera) BPTapera dan PT Bank Mandiri (Persero) Tbk BPTapera and PT Bank Mandiri (Persero) Tbk
(g) Bank Indonesia 18.417.864 11.900.055 Bank Indonesia (g) No. 06/PRJ/Pg/2021, No. 10/PKS/BP- No. 06/PRJ/Pg/2021, No. 10/PKS/BP-
TPR/I/12/2021 dan DIR.PKS/40/2021 Tanggal TPR/I/12/2021 and DIR.PKS/40/2021 dated
(h) Lain-lain 25.778.971 23.116.607 Others (h) 24 Desember 2021. 24 December 2021.
46.074.468 36.464.486 Dalam pelaksanaan program, dilakukan In implementing the program, a cooperation
penandatanganan perjanjian kerjasama yang agreement was signed which is renewed every
diperbaharui setiap tahun selama PT Bank year as long as PT Bank Mandiri (Persero) Tbk
Total 50.702.425 38.946.310 Total Mandiri (Persero) Tbk ikut serta menjadi Bank participated as the Implementing Bank, with the
Pelaksana, dengan awal perjanjian kerjasama initial cooperation agreement is the Operational
Mata uang asing Foreign currencies yaitu Perjanjian Kerjasama Operasional antara Cooperation Agreement between Badan Layanan
Pihak ketiga Third parties Badan Layanan Umum Pusat Pembiayaan Umum Pusat Pembiayaan Perumahan
(b) Direct off-shore loans 29.899.692 21.430.599 Direct off-shore loans (b) Perumahan Kementerian Perumahan Rakyat Kementerian Perumahan Rakyat of Public Housing
Republik Indonesia pada tahun 2012 tentang of the Republic of Indonesia in 2012 regarding
(c) Fasilitas pendanaan Penyaluran Dana FLPP Dalam Rangka Distribution of FLPP Funds in the Context of
perdagangan 40.445.004 33.254.567 Trade financing facilities (c) Perolehan Rumah Melalui KPR Sejahtera Bagi Acquiring a House through Prosperous KPR for
(d) Term Loans 15.974.126 - Term Loans (d) Masyarakat Berpenghasilan Rendah (“MBR”), Low-Income Communities ("MBR"), which
(e) Bilateral Loans 8.047.500 - Bilateral Loans (e) yang telah diperbaharui dengan perjanjian has been updated with the latest agreement,
(f) Repo to maturity 559.816 1.017.003 Repo to maturity (f) yang terbaru yaitu Perjanjian Kerjasama namely the Cooperation Agreement
(h) Lain-lain 2.287.418 796.980 Others (h) antara BPTapera dan PT Bank Mandiri between BPTapera and PT Bank Mandiri
(Persero) Tbk No. 23/PKS/BP-TPR/I/12/2023 dan (Persero) Tbk No. No. 23/PKS/BP-TPR/I/12/2023
DIR.PKS/38/2023 tentang Penyaluran Dana and DIR.PKS/38/2023 concerning Distribution of
Total (Catatan 62.B.(iv)) 97.213.556 56.499.149 Total (Note 62.B.(iv)) FLPP melalui Kredit/Pembiayaan Pemilikan FLPP Funds through Credit/Financing for
Rumah Sejahtera/Rumah Sejahtera Bagi Prosperous Home Ownership/Prosperous Homes
147.915.981 95.445.459 Masyarakat Berpenghasilan Rendah tanggal for Low-Income Communities dated 28 December
28 Desember 2023. 2023.
(a) Kementerian Pekerjaan Umum dan Perumahan (a) Ministry of Public Work and Housing Baki debet pada tanggal 31 Desember 2024 dan Outstanding balance as of 31 December 2024 and
2023 adalah masing-masing sebesar 2023 were Rp1,877,633 and Rp1,447,824,
Rakyat (Kemenpupera) (Kemenpupera) Rp1.877.633 dan Rp1.447.824. Fasilitas ini respectively. These facilities are subject to a
dikenakan tarif tertentu dari Pemerintah. Jangka certain rate from the Government. The period of
Akun ini merupakan dukungan pemerintah This account represents Government support to waktu kredit dan jadwal pelunasannya maksimal loan and repayment schedule are maximum of 240
kepada masyarakat berpenghasilan rendah untuk low-income communities for housing financing 240 bulan (20 tahun). Pengembalian dana months (20 years). Repayment (principal and
pembiayaan perumahan dalam program Fasilitas Liquidity Facility of Housing Financing (Fasilitas (angsuran pokok dan bunga) kepada BPTapera interest instalment) to BPTapera are carried out no
Likuiditas Pembiayaan Perumahan (“FLPP”) Likuiditas Pembiayaan Perumahan) (“FLPP”) dilaksanakan paling lambat tanggal later than 10th of each month.
dengan sharing pembiayaan sesuai kesepakatan, program, with financing sharing according to the 10 setiap bulannya.
saat ini sharing pembiayaan yang berlaku adalah agreement currently the applicable financing (b) Direct off-shore loans (b) Direct off-shore loans
75,00% dana Pemerintah dan 25,00% dana sharing of 75.00% funds from Government’s fund
Bank. PT Bank Mandiri (Persero) Tbk ikut serta and 25.00% funds from Bank’s fund. Rincian pinjaman direct off-shore loans adalah The details of direct off-shore loans are as follows:
sebagai Bank Pelaksana Penyaluran FLPP sejak PT Bank Mandiri (Persero) Tbk has been sebagai berikut:
tahun 2012, tertuang dalam Kesepakatan participating as the implementing Bank for FLPP 2024 2023
Bersama antara Kementerian Pekerjaan Umum distribution since 2012, as stipulated in the joint
dan Perumahan Rakyat No. 13/SKB/DP/2011 aggrement between Ministry of Public Work and Mata uang asing Foreign currencies
dengan PT Bank Mandiri (Persero) Tbk Housing No. 13/SKB/DP/2011 with PT Bank Pihak ketiga Third parties
MUFG Bank 7.176.281 8.421.577 MUFG Bank
No. DIR.MOU/015/2011 tentang Penyaluran Mandiri (Persero) Tbk No. DIR.MOU/015/2011 Oversea-Chinese Banking 4.020.329 2.309.550 Oversea-Chinese Banking
Dana FLPP dalam rangka pengadaan regarding the distribution of FLPP fund for housing Corporation Corporation
perumahan melalui Kredit/Pembiayaan Pemilikan acquisition through Home Ownership Financing, United Overseas Bank 3.662.549 5.045.612 United Overseas Bank
Rumah Sejahtera, diperbaharui dengan which renewed by Joint Agreement between the Bank of Communications 1.609.500 - Bank of Communications
Kesepakatan Bersama antara Kementerian Ministry of Public Work and Housing China Construction Bank China Construction Bank
Perumahan Rakyat No. 07/SKB/M/2012 dengan No. 07/SKB/M/2012 with PT Bank Mandiri Corporation 1.609.500 - Corporation
PT Bank Mandiri (Persero) Tbk (Persero) Tbk No. DIR.MOU/003/2012 dated ICBC Bank 1.609.500 - ICBC Bank
No. DIR.MOU/003/2012 tanggal 15 Februari 15 February 2012 regarding Amendments of Joint CTBC Bank 1.609.500 - CTBC Bank
Taipei Fubon Bank 1.606.078 - Taipei Fubon Bank
2012 tentang Perubahan Kesepakatan Bersama, Agreement, then the joint agreement Amendment HSBC Bank 1.606.078 - HSBC Bank
diperbaharui kembali Kesepakatan Bersama amended between Ministry of Public Work and Development Bank Singapura 1.606.078 - Development Bank Singapore
antara Kementerian Pekerjaan Umum dan Housing No. 29/MoU/Dp/2020 with PT Bank China Development Bank, China Development Bank
Perumahan Rakyat No. 29/MoU/Dp/2020 dengan Mandiri (Persero) Tbk. No. DIR.MOU/19/2020 - Tranche A 1.503.004 2.872.910 Tranche A -
PT Bank Mandiri (Persero) Tbk dated 17 December 2020 regarding Distribution of - Tranche B 624.047 1.195.059 Tranche B -
No. DIR.MOU/19/2020 tanggal 17 Desember Subsidized Home Ownership Credit for Low- Taishin International Bank 804.213 769.850 Taishin International Bank
2020 tentang Penyaluran Kredit Pemilikan Income Communities ("MBR"). Bank of Taiwan 724.275 692.865 Bank of Taiwan
Bank of China 128.760 123.176 Bank of China
Rumah Bersubsidi Bagi Masyarakat
Berpenghasilan Rendah (“MBR”). 29.899.692 21.430.599
PT BANK MANDIRI (PERSERO) TBK 1538 259 1539
260 ANNUAL REPORT 2024
Page 492
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued) 36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
MUFG Bank, Ltd., Singapura MUFG Bank, Ltd., Singapore
2024
United Overseas Bank Limited, Singapura United Overseas Bank Limited, Singapore
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing 2024
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah Tingkat Nilai nominal/Nominal amount
Jenis Lender date (months) per annum Currency (full amount) equivalent Type suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
SOFR (3 bulan)
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
+ marjin tertentu/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Direct off-shore MUFG Bank Ltd., 15 Juni/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore June 2026 36 + certain margin USD 200.000.000 3.219.000 loans Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan)
+ marjin tertentu/ SOFR (3 bulan)
Direct off-shore MUFG Bank Ltd., 15 Juni/ SOFR (3 months) Direct off-shore United Overseas + marjin tertentu/
loans Singapura/Singapore June 2026 36 + certain margin USD 155.000.000 2.494.725 loans Direct off-shore Bank Limited, 24 Desember/ SOFR (3 months) Direct off-shore
SOFR (3 bulan) loans Singapura/Singapore December 2026 36 + certain margin USD 99.770.783 1.605.811 loans
+ marjin tertentu/ SOFR (3 bulan)
Direct off-shore MUFG Bank Ltd., 15 Juni/ SOFR (3 months) Direct off-shore United Overseas + marjin tertentu/
loans Singapura/Singapore June 2026 36 + certain margin USD 92.000.000 1.480.740 loans Direct off-shore Bank Limited, 26 Agustus/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 36 + certain margin USD 70.000.000 1.126.650 loans
SOFR (3 bulan)
Dikurangi: Less:
United Overseas + marjin tertentu/
Biaya teratribusi Unamortised
Direct off-shore Bank Limited, 24 Desember/ SOFR (3 months) Direct off-shore
yang belum attributable
diamortisasi costs loans Singapura/Singapore December 2026 36 + certain margin USD 29.787.410 479.428 loans
(1.129.851) (18.184) SOFR (3 bulan)
United Overseas + marjin tertentu/ Direct off-shore
Direct off-shore Bank Limited, 24 Desember/ SOFR (3 months) loans
445.870.149 7.176.281 loans Singapura/Singapore December 2026 36 + certain margin USD 28.000.000 450.660
227.558.193 3.662.549
2023
Tingkat Nilai nominal/Nominal amount
2023
suku
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara Tingkat Nilai nominal/Nominal amount
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/ suku
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah Jangka bunga Valuta asing
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
SOFR (3 bulan) Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
+ marjin tertentu/ Jenis Lender date (months) per annum Currency (full amount) equivalent Type
Direct off-shore MUFG Bank Ltd., 15 Juni/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore June 2026 36 + certain margin USD 200.000.000 3.079.400 loans
SOFR (3 bulan)
SOFR (3 bulan)
+ marjin tertentu/
Direct off-shore MUFG Bank Ltd., 15 Juni/ SOFR (3 months) Direct off-shore United Overseas + marjin tertentu/
loans Singapura/Singapore June 2026 36 + certain margin USD 155.000.000 2.386.535 loans Direct off-shore Bank Limited, SOFR (3 months) Direct off-shore
SOFR (3 bulan) loans Singapura/Singapore 15 Mei/May 2024 11 + certain margin USD 100.000.000 1.539.700 loans
+ marjin tertentu/ SOFR (3 bulan)
Direct off-shore MUFG Bank Ltd., 17 Desember/ SOFR (3 months) Direct off-shore United Overseas + marjin tertentu/
loans Singapura/Singapore December 2024 36 + certain margin USD 100.000.000 1.539.700 loans
SOFR (3 bulan) Direct off-shore Bank Limited, 14 Juni/ SOFR (3 months) Direct off-shore
+ marjin tertentu/ loans Singapura/Singapore June 2024 11 + certain margin USD 100.000.000 1.539.700 loans
Direct off-shore MUFG Bank Ltd., 15 Juni/ SOFR (3 months) Direct off-shore SOFR (3 bulan)
loans Singapura/Singapore June 2026 36
loans + certain margin USD 92.000.000 1.416.524 loans United Overseas + marjin tertentu/
Direct off-shore Bank Limited, 24 Desember/ SOFR (3 months) Direct off-shore
Dikurangi: Less: loans Singapura/Singapore December 2026 36 + certain margin USD 99.700.993 1.535.096 loans
Biaya teratribusi Unamortised
yang belum attributable SOFR (3 bulan)
diamortisasi (37.819) (582) costs United Overseas + marjin tertentu/
Direct off-shore Bank Limited, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 28.000.000 431.116 loans
546.962.181 8.421.577
327.700.993 5.045.612
Bank Mandiri memperoleh beberapa fasilitas Bank Mandiri obtained several unsecured loan
pinjaman tanpa agunan dari MUFG Bank, Ltd., facilities from MUFG Bank, Ltd., Singapore with
Singapura dengan nominal yang beragam various nominal amounts and SOFR interest Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without
dengan tingkat bunga SOFR 3 (tiga) bulan rates of 3 (three) months plus a certain margin. tanpa agunan dari United Overseas Bank collateral from United Overseas Bank Limited,
ditambah marjin tertentu. Fasilitas pinjaman The loan facility consists of loans with a tenor of Limited, Singapura dengan nominal beragam dan Singapore with various nominal amounts with the
tersebut terdiri atas pinjaman dengan tenor less than 1 (one) year which will mature on tingkat bunga SOFR 3 (tiga) bulan ditambah interest rate of SOFR 3 (three) months plus a
kurang dari 1 (satu) tahun yang akan jatuh tempo 17 December 2024 and several loans with a
marjin tertentu. Fasilitas pinjaman ini memiliki certain margin. The loan facilities have a tenor less
pada tanggal 17 Desember 2024 dan beberapa maturity of more than 1 (one) year which will
pinjaman memiliki jatuh tempo lebih dari 1 (satu) mature on 15 June 2026. tenor kurang dari 1 (satu) tahun dan akan jatuh than 1 (one) year and will mature on 24 December
tahun yang akan jatuh tempo pada 15 Juni 2026. tempo pada tanggal 24 Desember 2024 sampai 2024 to 26 August 2027.
26 Agustus 2027.
PT BANK MANDIRI (PERSERO) TBK 1540 261 1541
262 ANNUAL REPORT 2024
Page 493
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued) 36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued) (b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
Oversea-Chinese Banking Corporation, Oversea-Chinese Banking Corporation, Bank Of Communications, Singapura Bank Of Communications, Singapore (continued)
Singapura Singapore (lanjutan)
2024
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without
Tingkat Nilai nominal/Nominal amount tanpa agunan dari Bank of Communications, collateral from United Overseas Bank Limited,
suku
Jangka bunga Valuta asing Singapura sebesar USD100.000.000 (nilai Singapore with various nominal amounts with the
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/ penuh) dengan tingkat bunga SOFR 3 (tiga) interest rate of SOFR 3 (three) months plus a
Jenis
Pinjaman/
Lender
Maturity
date
Tenor
(months)
rate
per annum
Mata uang/
Currency
currency
(full amount)
Rupiah
equivalent Type
bulan ditambah marjin tertentu. Fasilitas certain margin. The loan facilities have a tenor less
pinjaman ini akan jatuh tempo pada tanggal than 1 (one) year and will mature on 24 December
Oversea Chinese
SOFR (3 bulan)
+ marjin tertentu/
27 Agustus 2027. 2024 to 26 August 2027.
Direct off-shore Banking, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 150.000.000 2.414.250 loans
TSOFR (3 bulan) China Construction Bank Corporation, China Construction Bank Corporation,
Direct off-shore
Oversea Chinese
Banking, 26 Agustus/
+ marjin tertentu/
TSOFR (3 months) Direct off-shore
Singapura Singapore
loans Singapura/Singapore August 2027 45 + certain margin USD 70.000.000 1.126.650 loans
TSOFR (3 bulan) 2024
Oversea Chinese + marjin tertentu/
Direct off-shore Banking, 26 Agustus/ TSOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 30.000.000 482.850 loans Tingkat Nilai nominal/Nominal amount
suku
Dikurangi: Less: Jangka bunga Valuta asing
Biaya teratribusi Unamortised Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
yang belum attributable Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
diamortisasi (212.590) (3.421) costs Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
249.787.410 4.020.329 SOFR (3 bulan)
China Construction Bank + marjin tertentu/ Direct off-shore
Direct off-shore Corporation, 30 Desember/ SOFR (3 months) loans
2023 loans Singapura/Singapore December 2027 36 + certain margin USD 100.000.000 1.609.500
Tingkat Nilai nominal/Nominal amount
suku
100.000.000 1.609.500
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
Bank Mandiri memperoleh fasilitas Bank Mandiri obtained loan facility without
SOFR (3 bulan)
pinjaman tanpa agunan dari China Construction collateral from China Construction Bank
Direct off-shore
Oversea Chinese
Banking, 24 Desember/
+ marjin tertentu/
SOFR (3 months) Direct off-shore
Bank Corporation, Singapura sebesar Corporation, Singapore amounting
loans Singapura/Singapore December 2026 36 + certain margin USD 150.000.000 2.309.550 loans USD100,000,000 (nilai penuh) dengan tingkat USD100,000,000 (full amount) with the interest
150.000.000 2.309.550
bunga SOFR 3 (tiga) bulan ditambah marjin rate of SOFR 3 (three) months plus a certain
tertentu. Fasilitas pinjaman ini akan jatuh tempo margin. The loan facility will mature on
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without pada tanggal 30 Desember 2027. 30 December 2027.
tanpa agunan dari Oversea-Chinese Bank collateral from Oversea-Chinese Bank
Corporation, Singapura dengan nominal beragam Corporation, Singapore with various nominal ICBC Bank., Ltd, Singapura ICBC Bank., Ltd, Singapore
dengan tingkat bunga SOFR 3 (tiga) bulan amounts with the interest rate of SOFR 3 (three)
2024
ditambah marjin tertentu. Fasilitas pinjaman ini months plus certain margin. The loan facilities
memiliki tenor lebih dari 1 (satu) tahun dan akan have a tenor more than 1 (one year) and will Tingkat Nilai nominal/Nominal amount
jatuh tempo pada tanggal 24 Desember 2026 dan mature on 24 December 2026 and several loans Jangka
suku
bunga Valuta asing
beberapa pinjaman akan jatuh tempo pada will mature on 26 August 2027. Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
26 Agustus 2027. Pemberi
Pinjaman/
Tempo/
Maturity
(bulan)/
Tenor
Interest
rate Mata uang/
Foreign
currency
Rupiah/
Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
Bank Of Communications, Singapura Bank Of Communications, Singapore SOFR (3 bulan)
+ marjin tertentu/ Direct off-shore
2024 Direct off-shore ICBC Bank., LTD., 26 Juli/ SOFR (3 months) loans
loans Singapura/Singapore July 2027 45 + certain margin USD 100.000.000 1.609.500
Tingkat Nilai nominal/Nominal amount
suku 100.000.000 1.609.500
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without
SOFR (3 bulan) tanpa agunan dari ICBC Bank, Ltd, Singapura collateral from ICBC Bank, Ltd, Singapore
Bank Of + marjin tertentu/ Direct off-shore
Direct off-shore Communications, 27 Agustus/ SOFR (3 months) loans sebesar USD100,000,000 (nilai penuh) dengan amounting USD100,000,000 (full amount) with the
loans Singapura/Singapore August 2027 45 + certain margin USD 100.000.000 1.609.500 tingkat bunga SOFR 3 (tiga) bulan ditambah interest rate of SOFR 3 (three) months plus a
100.000.000 1.609.500 marjin tertentu. Fasilitas pinjaman ini akan jatuh certain margin. The loan facility will mature on 26
tempo pada tanggal 26 Juli 2027. July 2027.
PT BANK MANDIRI (PERSERO) TBK 1542 263 1543
264 ANNUAL REPORT 2024
Page 494
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued) 36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued) (b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
CTBC Bank Co., Ltd, Singapura CTBC Bank Co., Ltd, Singapore HSBC Bank., Limited, Singapura HSBC Bank., Limited, Singapore
2024 2024
Tingkat Nilai nominal/Nominal amount
Tingkat Nilai nominal/Nominal amount
suku
suku
Jangka bunga Valuta asing
Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
SOFR (3 bulan) SOFR (3 bulan)
HSBC + marjin tertentu/
+ marjin tertentu/ Direct off-shore
Direct off-shore Bank Limited, 26 Agustus / SOFR (3 months) Direct off-shore
Direct off-shore CTBC Bank Co., LTD. 30 Juli/ SOFR (3 months) loans
loans Singapura/Singapore August 2027 45 + certain margin USD 70.000.000 1.126.650 loans
loans Singapura/Singapore July 2027 45 + certain margin USD 100.000.000 1.609.500
SOFR (3 bulan)
HSBC + marjin tertentu/
100.000.000 1.609.500
Direct off-shore Bank Limited, 26 Agustus / SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 29.787.410 479.428 loans
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without 99.787.410 1.606.078
tanpa agunan dari CTBC Bank Co., Ltd, collateral from CTBC Bank Co., Ltd, Singapore
Singapura sebesar USD100,000,000 (nilai amounting USD100,000,000 (full amount) with the
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without
penuh) dengan tingkat bunga SOFR 3 (tiga) interest rate of SOFR 3 (three) months plus a
tanpa agunan dari HSBC Bank Limited, collateral from DBS Bank Limited, Singapore with
bulan ditambah marjin tertentu. Fasilitas certain margin. The loan facility will mature on 30
Singapura dengan nominal yang beragam various nominal amounts and SOFR interest rates
pinjaman ini akan jatuh tempo pada tanggal 30 July 2027.
dengan tingkat bunga SOFR 3 (tiga) bulan of 3 (three) months plus a certain margin. The loan
Juli 2027.
ditambah marjin tertentu. Fasilitas pinjaman ini facility consists of several loans will mature
terdiri dari beberapa pinjaman yang akan jatuh 26 August 2027.
Taipei Fubon Bank, Singapura Taipei Fubon Bank, Singapore
tempo pada tanggal 26 Agustus 2027.
2024
Development Bank Singapura, Limited. Development Bank Singapore, Limited.
Tingkat Nilai nominal/Nominal amount
suku
Jangka bunga Valuta asing 2024
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/ Tingkat Nilai nominal/Nominal amount
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah suku
Jenis Lender date (months) per annum Currency (full amount) equivalent Type Jangka bunga Valuta asing
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
SOFR (3 bulan)
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Taipei Fubon + marjin tertentu/
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
Direct off-shore Bank Limited, 26 Agustus / SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 70.000.000 1.126.650 loans
SOFR (3 bulan)
SOFR (3 bulan)
DBS + marjin tertentu/
Taipei Fubon + marjin tertentu/
Direct off-shore Bank Limited, 26 Agustus / SOFR (3 months) Direct off-shore
Direct off-shore Bank Limited, 26 Agustus / SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 70.000.000 1.126.650 loans
loans Singapura/Singapore August 2027 45 + certain margin USD 29.787.410 479.428 loans
SOFR (3 bulan)
DBS + marjin tertentu/
99.787.410 1.606.078 Direct off-shore Bank Limited, 26 Agustus / SOFR (3 months) Direct off-shore
loans Singapura/Singapore August 2027 45 + certain margin USD 29.787.410 479.428 loans
99.787.410 1.606.078
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without
tanpa agunan dari Taipei Fubon Bank Limited, collateral from Taipei Fubon Bank Limited,
Singapura dengan nominal yang beragam Singapore with various nominal amounts and
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without
dengan tingkat bunga SOFR 3 (tiga) bulan SOFR interest rates of 3 (three) months plus a
tanpa agunan dari Develoment Bank Singapura, collateral from Development Bank Singapore,
ditambah marjin tertentu. Fasilitas pinjaman ini certain margin. The loan facility consists of several
Limited, Singapura dengan nominal yang Bank Limited, Singapore with various nominal
terdiri dari beberapa pinjaman yang akan jatuh loans will mature 26 August 2027.
beragam dengan tingkat bunga SOFR 3 (tiga) amounts and SOFR interest rates of 3 (three)
tempo pada tanggal 26 Agustus 2027.
bulan ditambah marjin tertentu. Fasilitas months plus a certain margin. The loan facility
pinjaman ini terdiri dari beberapa pinjaman yang consists of several loans will mature
akan jatuh tempo pada tanggal 26 Agustus 2027. 26 August 2027.
PT BANK MANDIRI (PERSERO) TBK 1544 265 1545
266 ANNUAL REPORT 2024
Page 495
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
China Development Bank (lanjutan) China Development Bank (continued)
China Development Bank China Development Bank
Pada tanggal 16 Maret 2021, Tranche B telah On 16 March 2021, Tranche B was converted into
2024
dikonversi menjadi pinjaman dalam valuta USD a loan in USD with a total amount of
Tingkat Nilai nominal/Nominal amount dengan nilai sebesar USD194.288.681 (nilai USD194,288,681 (full amount) with an interest rate
suku Valuta asing penuh) dengan tingkat bunga LIBOR 6 (enam) of 6 (six) months LIBOR plus certain margin.
Tanggal jatuh
Jangka
waktu
bunga
per tahun/ (nilai penuh)/ Setara bulan ditambah marjin tertentu. Tidak terdapat There is no change in the maturity of the facility for
Pemberi
Pinjaman/
Tempo/
Maturity
(bulan)/
Tenor
Interest
rate Mata uang/
Foreign
currency
Rupiah/
Rupiah
perubahan jatuh tempo fasilitas atas konversi ini. this conversion.
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
Pada bulan Juni 2023, Bank telah In June 2023, the Bank has signed an override
SOFR (6 bulan) menandatangani override agreement terkait agreement regarding the change in the benchmark
China Development
+ marjin tertentu/
SOFR (6 months)
perubahan suku bunga acuan dari LIBOR interest rate from LIBOR to SOFR Simple Daily.
Tranche A Bank, Cina/China 15 September 2025 120 + certain margin USD 93.447.023 1.504.030 Tranche A menjadi SOFR Simple Daily.
Dikurangi: Less:
Biaya teratribusi Unamortised Taishin International Bank Taishin International Bank
yang belum attributable
diamortisasi (63.770) (1.026) costs 2024
93.383.253 1.503.004 Tingkat Nilai nominal/Nominal amount
suku Valuta asing
Jangka bunga
SOFR (6 bulan) Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
+ marjin tertentu/ Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
China Development SOFR (6 months) Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Tranche B Bank, Cina/China 15 September 2025 120 + certain margin USD 38.773.807 624.064 Tranche B Jenis Lender date (months) per annum Currency (full amount) equivalent Type
Dikurangi: Less:
Biaya teratribusi Unamortised SOFR (3 bulan)
yang belum attributable Taishin International + marjin tertentu/
diamortisasi (1.105) (17) costs Direct off-shore Bank, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 50.000.000 804.750 loans
38.772.702 624.047 Dikurangi: Less:
Biaya teratribusi Unamortised
yang belum attributable
diamortisasi diamortisasi (33.339) (537) costs
2023
49.966.661 804.213
Tingkat Nilai nominal/Nominal amount
suku Valuta asing
Jangka bunga
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara 2023
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah Nilai nominal/Nominal amount
Jenis Lender date (months) per annum Currency (full amount) equivalent Type Tingkat
suku Valuta asing
Jangka bunga
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
SOFR (6 bulan) Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/
+ marjin tertentu/ Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
China Development SOFR (6 months) Jenis Lender date (months) per annum Currency (full amount) equivalent Type
Tranche A Bank, Cina/China 15 September 2025 120 + certain margin USD 186.666.667 2.874.105 Tranche A
Dikurangi: Less:
Biaya teratribusi Unamortised SOFR (3 bulan)
yang belum attributable Taishin International + marjin tertentu/
diamortisasi (77.644) (1.195) costs Direct off-shore Bank, 24 Desember/ SOFR (3 months) Direct off-shore
loans Singapura/Singapore December 2026 36 + certain margin USD 50.000.000 769.850 loans
186.589.023 2.872.910
50.000.000 769.850
SOFR (6 bulan)
China Development
+ marjin tertentu/
SOFR (6 months)
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained loan facility without
Tranche B Bank, Cina/China 15 September 2025 120 + certain margin USD 77.621.119 1.195.133 Tranche B tanpa agunan dari Taishin International Bank, collateral from Taishin International Bank,
Dikurangi:
Biaya teratribusi
Less:
Unamortised
Singapura sebesar USD50.000.000 (nilai penuh) Singapore amounted to USD50,000,000 (full
yang belum
diamortisasi (4.777) (74)
attributable
costs
dengan tingkat bunga SOFR 3 (tiga) bulan amount), with the interest rate of SOFR 3 (three)
ditambah marjin tertentu. Fasilitas pinjaman ini months plus certain muargin. The loan facilities
77.616.342 1.195.059 memiliki tenor lebih dari 1 (satu) tahun dan akan have a tenor more than 1 (one year) and will
jatuh tempo pada tanggal 24 Desember 2026. mature on 24 December 2026.
Pada tanggal 16 September 2015, Bank Mandiri On 16 September 2015, Bank Mandiri signed a Bank of Taiwan Bank of Taiwan
menandatangani perjanjian fasilitas pinjaman long-term loan facility without collateral agreement
jangka panjang tanpa agunan dengan China with China Development Bank (CDB). 2024
Development Bank (CDB). Tingkat Nilai nominal/Nominal amount
suku
Pinjaman tersebut terbagi dalam 2 (dua) fasilitas, The loan consists of 2 (two) facilities, which Jangka bunga Valuta asing
yaitu Tranche A berupa pinjaman langsung dari Tranche A Facility is a direct loan from CDB Pemberi
Tanggal jatuh
Tempo/
waktu
(bulan)/
per tahun/
Interest
(nilai penuh)/
Foreign
Setara
Rupiah/
CDB dalam valuta USD dengan total fasilitas denominated in USD with a total facility of Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
sebesar USD700.000.000 (nilai penuh) yang USD700,000,000 (full amount) which will mature in Jenis Lender date (months) per annum Currency (full amount) equivalent Type
jatuh tempo 10 (sepuluh) tahun setelah tanggal 10 (ten) years since the agreement date with an
perjanjian dengan tingkat bunga LIBOR 6 (enam) interest rate of LIBOR 6 (six) months plus a certain SOFR (3 bulan)
+ marjin tertentu/
bulan ditambah marjin tertentu dan Tranche B margin and Tranche B is a direct loans Direct off-shore Bank of Taiwan Offshore SOFR (3 months) Direct off-shore
berupa pinjaman langsung dalam valuta CNY denominated in CNY with a total facility of loans Banking Taiwan 15 Juni/June 2026 36 + certain margin USD 35.000.000 563.325 loans
dengan total fasilitas sebesar CNY1.908.420.000 CNY1,908,420,000 (full amount) maturing in 10 SOFR (3 bulan)
(nilai penuh) yang jatuh tempo 10 (sepuluh) (ten) years since the agreement date with SHIBOR + marjin tertentu/
tahun setelah tanggal perjanjian dengan tingkat interest rate of 6 (six) months plus certain margin. Direct off-shore
loans
Bank of Taiwan,
Singapura/Singapore 15 Juni/June 2026 36
SOFR (3 months)
+ certain margin USD 10.000.000 160.950
Direct off-shore
loans
bunga SHIBOR 6 (enam) bulan ditambah marjin
tertentu. 45.000.000 724.275
PT BANK MANDIRI (PERSERO) TBK 1546 267 1547
268 ANNUAL REPORT 2024
Page 496
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
(b) Direct off-shore loans (lanjutan) (b) Direct off-shore loans (continued)
Bank of Taiwan (lanjutan) Bank of Taiwan (continued)
Bank of China, Singapura (lanjutan) Bank of China, Singapore (continued)
2023
Tingkat Nilai nominal/Nominal amount Efektif per tanggal 15 September 2023, Bank Effective as of 15 September 2023, Bank Mandiri
suku
Jangka bunga Valuta asing Mandiri memiliki outstanding fasilitas pinjaman has an outstanding unsecured loan facility from
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/ tanpa agunan dari Bank of China Ltd., Singapura Bank of China Ltd.,Singapore, amounted to
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type sebesar USD8.000.000 (nilai penuh) dengan USD8,000,000 (full amount) with a SOFR 3 (three)
tingkat bunga SOFR 3 (tiga) bulan ditambah marjin months interest rate plus a certain margin,
SOFR (3 bulan)
+ marjin tertentu/
tertentu, yang berasal dari pengalihan sebagian originating from the transfer of a portion of the loan
Direct off-shore
loans
Bank of Taiwan Offshore
Banking Taiwan 15 Juni/June 2026 36
SOFR (3 months)
+ certain margin USD 35.000.000 538.895
Direct off-shore
loans
pinjaman MUFG Bank, Ltd., Singapura. Fasilitas from MUFG Bank, Ltd., Singapore. The loan
pinjaman ini memiliki tenor lebih dari 1 (satu) tahun facilities have a tenor more than 1 (one) year and
SOFR (3 bulan)
+ marjin tertentu/ dan akan jatuh tempo pada tanggal 15 Juni 2026. will mature on 15 June 2026.
Direct off-shore Bank of Taiwan, SOFR (3 months) Direct off-shore
loans Singapura/Singapore 15 Juni/June 2026 36 + certain margin USD 10.000.000 153.970 loans
45.000.000 692.865
(c) Fasilitas pendanaan perdagangan (banker’s (c) Trade financing facilities (bankers’ acceptance)
acceptance)
Efektif per tanggal 15 September 2023, Bank Effective as of 15 September 2023, Bank Mandiri
Mandiri memiliki outstanding fasilitas pinjaman has an outstanding unsecured loan facility from Fasilitas pendanaan perdagangan merupakan Trade financing facilities represent short-term
tanpa agunan dari Bank of Taiwan Ltd., Offshore Bank of Taiwan Ltd., Offshore Banking, amounted pinjaman jangka pendek dengan jangka waktu borrowings with tenors ranging between 30 days to
Banking sebesar USD35.000.000 (nilai penuh) dan to USD35,000,000 (full amount), and from Bank of mulai dari 30 hari sampai dengan 365 hari 365 days with interest rate of LIBOR or SOFR plus
Bank of Taiwan Ltd., Singapura USD10.000.000 Taiwan Ltd., Singapore, amounted to dengan tingkat suku bunga sebesar LIBOR atau a certain margin. The balance as of
(nilai penuh) dengan tingkat bunga SOFR 3 (tiga) USD10,000,000 (full amount), with a SOFR 3 SOFR ditambah marjin tertentu. Rincian saldo 31 December 2024 and 2023 are as follows:
bulan ditambah marjin tertentu, yang berasal dari (three) months interest rate plus a certain margin, pada tanggal 31 Desember 2024 dan 2023
pengalihan sebagian pinjaman MUFG Bank, Ltd., originating from the transfer of a portion of the loan adalah sebagai berikut:
Singapura. Fasilitas pinjaman ini memiliki tenor from MUFG Bank, Ltd., Singapore. The loan
lebih dari 1 (satu) tahun dan akan jatuh tempo facilities have a tenor more than 1 (one) year and 2024 2023
pada tanggal 15 Juni 2026. will mature on 15 June 2026.
Bank of China, Singapura Bank of China, Singapore United Overseas Bank Limited, United Overseas Bank Limited,
Singapura 7.802.646 4.110.999 Singapore
2024
Emirates NBD Bank, Singapura 7.081.800 3.079.400 Emirates NBD Bank, Singapore
Tingkat Nilai nominal/Nominal amount
suku CoBank US, Amerika Serikat 4.828.500 4.557.512 CoBank US, United States
Tanggal jatuh
Jangka
waktu
bunga
per tahun/
Valuta asing
(nilai penuh)/ Setara
The Hongkong and Shanghai The Hongkong and Shanghai
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/ Banking Corporation, Banking Corporation,
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah
Jenis Lender date (months) per annum Currency (full amount) equivalent Type Singapura 4.735.310 1.176.485 Singapore
Bank of Montreal, Kanada 3.419.061 3.689.537 Bank of Montreal, Canada
SOFR (3 bulan)
+ marjin tertentu/ The Bank of New York Mellon, The Bank of New York Mellon,
Direct off-shore Bank of China, SOFR (3 months) Direct off-shore
loans Singapura/Singapore 15 Juni/June 2026 36 + certain margin USD 8.000.000 128.760 loans Singapura 3.276.781 2.845.981 Singapore
CTBC Bank Co. Ltd., Singapura 2.864.910 1.458.712 CTBC Bank Co, Ltd., Singapore
8.000.000 128.760
MUFG Bank, Ltd., Singapura 1.609.500 1.539.700 MUFG Bank, Ltd., Singapore
Bank of America, N.A, Singapura 1.593.405 1.296.889 Bank of America, N.A., Singapore
2023 Bank of America, N.A, Hong Kong 1.086.817 1.054.695 Bank of America, N.A., Hong Kong
Tingkat Nilai nominal/Nominal amount Cathay Bank, Singapura 804.750 - Cathay Bank, Singapore
suku
Jangka bunga Valuta asing CIMB Bank, Hong Kong 717.038 461.910 CIMB Bank, Hong Kong
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/ DBS Bank, Singapura 315.462 3.387.340 DBS Bank, Singapore
Jenis
Pinjaman/
Lender
Maturity
date
Tenor
(months)
rate
per annum
Mata uang/
Currency
currency
(full amount)
Rupiah
equivalent Type
Sumitomo Mitsui Banking Sumitomo Mitsui Banking
Corporation, Singapura 309.024 1.224.831 Corporation, Singapore
SOFR (3 bulan)
+ marjin tertentu/
Wells Fargo Bank, Singapura - 3.370.576 Wells Fargo Bank, Singapore
Direct off-shore Bank of China, SOFR (3 months) Direct off-shore
loans Singapura/Singapore 15 Juni/June 2026 36 + certain margin USD 8.000.000 123.176 loans
Total 40.445.004 33.254.567 Total
8.000.000 123.176
PT BANK MANDIRI (PERSERO) TBK 1548 269 1549
270 ANNUAL REPORT 2024
Page 497
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued) 36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(e) Bilateral Loans (lanjutan) (e) Bilateral Loans (continued)
(d) Term Loans (d) Term Loans
Mata uang asing Foreign currency
Mata uang asing Foreign currency
MUFG Bank, Ltd., Jakarta (lanjutan) MUFG Bank, Ltd., Jakarta (continued)
Mandated Lead Arrangers & Bookrunners Mandated Lead Arrangers & Bookrunners Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained unsecured loan facility from
tanpa agunan dari MUFG Bank, Ltd., Jakarta MUFG Bank, Ltd., Jakarta amounted to
2024
sebesar USD500.000.000 (nilai penuh) dengan USD500,000,000 (full amount) with fixed interest
tingkat suku bunga tetap sebesar 4,42%. rate of 4.42%. The loan facility has a tenor less
Fasilitas pinjaman ini memiliki tenor kurang dari 1 than 1 (one) year which will mature on
Tingkat Nilai nominal/Nominal amount
suku
(satu) tahun yang akan jatuh tempo pada tanggal 12 September 2025.
Jangka bunga Valuta asing 12 September 2025.
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara
Pemberi
Pinjaman/
Tempo/
Maturity
(bulan)/
Tenor
Interest
rate Mata uang/
Foreign
currency
Rupiah/
Rupiah
(f) Repo to maturity (f) Repo to maturity
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
Mata uang asing Foreign currency
SOFR (3 bulan) Pada tanggal 30 Mei 2018, Bank Mandiri On 30 May 2018, Bank Mandiri conducted a loan
Mandated Lead + marjin tertentu/ melakukan transaksi pinjaman sebesar transaction amounted to USD37,000,000 (full
Term Loans
Arrangers &
Bookrunners
27 Desember/
December 2027 36
SOFR (3 months)
+ certain margin USD 1.000.000.000 16.095.000 Term loans
USD37.000.000 (nilai penuh), USD40.940.000 amount), USD40,940,000 (full amount) and
(nilai penuh) dan USD50.000.000 (nilai penuh) USD50,000,000 (full amount) through repo to
Dikurangi: Less: melalui skema repo to maturity dengan Nomura maturity scheme with Nomura Singapore Limited
Biaya teratribusi Unamortised Singapore Limited (NSL). Dalam transaksi repo (NSL). In this repo to maturity transactions, Bank
yang belum
diamortisasi (7.510) (120.874)
attributable
costs
to maturity ini, Bank Mandiri mengalihkan obligasi Mandiri transferred government bonds ROI 23NN,
pemerintah ROI 23NN, ROI 24, dan ROI 25 ROI 24, and ROI 25 to NSL. Upon the transfer of
kepada NSL. Atas pengalihan obligasi government bonds ROI 23NN, ROI 24, and ROI
999.992.490 15.974.126 pemerintah ROI 23NN, ROI 24, dan 25, Bank Mandiri recognised receivables at the
ROI 25 tersebut, Bank Mandiri mengakui tagihan amount of cash value of ROI 23NN, ROI 24 and
sebesar nilai tunai (cash value) dari ROI 23NN, ROI 25 to NSL. These borrowing facilities have 5
Bank Mandiri memperoleh fasilitas pinjaman Bank Mandiri obtained unsecured loan facility from ROI 24, dan ROI 25 kepada NSL. Fasilitas (five), 6 (six), and 7 (seven) years tenor. The
tanpa agunan dari Australia and New Zealand Australia and New Zealand Banking Group Limited pinjaman ini memiliki tenor 5 (lima), 6 (enam), borrowings amounted to USD24,926,000 (full
dan 7 (tujuh) tahun. Pinjaman sebesar amount) and USD31,270,000 (full amount) have
Banking Group Limited Singapore Branch, Singapore Branch, PT Bank ANZ Indonesia, CIMB USD24.926.000 (nilai penuh) dan matured according to the maturity dates of ROI 23
PT Bank ANZ Indonesia, CIMB Bank Berhad Bank Berhad Singapore Branch, DBS Bank Ltd., USD31.270.000 (nilai penuh) telah jatuh tempo NN and ROI 24, which are on 11 January 2023
Singapore Branch, DBS Bank Ltd., The The Hongkong and Shanghai Banking Corporation sesuai dengan tanggal jatuh tempo ROI 23 NN and 16 January 2024 respectively, while the
dan ROI 24, yaitu 11 Januari 2023 dan borrowings amounted to USD34,782,000 (full
Hongkong and Shanghai Banking Corporation Limited Singapore Branch, Oversea-Chinese 16 Januari 2024, sedangkan pinjaman sebesar amount) will mature according to the maturity date
Limited Singapore Branch, Oversea-Chinese Banking Corporation Limited, and United Overseas USD34.782.000 (nilai penuh) akan jatuh tempo of ROI 25, which is on 15 January 2025. On the
Banking Corporation Limited, dan United Bank Limited as Mandated Lead Arrangers & sesuai dengan tanggal jatuh tempo ROI 25, yaitu maturity date, settlement of this transaction will be
pada tanggal 15 Januari 2025. Pada tanggal carried out on a net basis from borrowings and
Overseas Bank Limited sebagai Mandated Lead Bookrunners amounted to USD1,000,000,000 (full jatuh tempo, penyelesaian transaksi ini akan receivables between Bank Mandiri and NSL.
Arrangers & Bookrunners sebesar amount) with a SOFR 3 (three) months interest dilakukan secara neto dari pinjaman dan tagihan
USD1.000.000.000 (nilai penuh) dengan tingkat rate plus a certain margin. The loan facility has a antara Bank Mandiri dan NSL.
suku bunga SOFR 3 bulan ditambah margin tenor more than 1 (one) year which will mature on
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, Repo to
tertentu per tahun. Fasilitas pinjaman ini memiliki 27 December 2027. Repo to maturity mata uang asing masing- maturity of foreign currencies amounted to
tenor lebih dari 1 (satu) tahun dan akan jatuh masing sebesar Rp559.816 dan Rp1.017.003. Rp559,816 and Rp1,017,003, respectively.
tempo pada tanggal 27 Desember 2027.
Fasilitas pinjaman dari NSL tersebut dijamin This loan facilities from NSL have guaranteed by
dengan penempatan masing-masing sebesar placement amounted to USD1,535,315
(e) Bilateral Loans (e) Bilateral Loans USD1.535.315 (nilai penuh) (2023: (full amount) (2023: USD4,335,315 (full amount))
USD4.335.315 (nilai penuh)) (Catatan 6g). (Notes 6g).
Mata uang asing Foreign currency
(g) Bank Indonesia (g) Bank Indonesia
MUFG Bank, Ltd., Jakarta MUFG Bank, Ltd., Jakarta Pada tanggal 30 Desember 2024, Entitas Anak On 30 December 2024, the Subsidiary, namely
yaitu PT Bank Syariah Indonesia Tbk. (“BSI”) PT Bank Syariah Indonesia Tbk. (“BSI”) obtained a
2024 mendapatkan fasilitas penyediaan dana funding facility based on sharia principles from
berdasarkan prinsip syariah dari Bank Indonesia Bank Indonesia for liquidity management
Tingkat Nilai nominal/Nominal amount untuk pengelolaan likuiditas sebesar amounted to Rp11,131,252 with a profit-sharing
suku
Jangka bunga Valuta asing
Rp11.131.252 dengan persentase bagi hasil rate of 6.25% per annum. This facility is
Tanggal jatuh waktu per tahun/ (nilai penuh)/ Setara sebesar 6,25% per tahun. Fasilitas ini dijamin guaranteed by collateral in the form of sharia
Pemberi Tempo/ (bulan)/ Interest Foreign Rupiah/ dengan agunan berupa surat berharga yang securities and will mature in less than one month
Pinjaman/ Maturity Tenor rate Mata uang/ currency Rupiah memenuhi prinsip syariah yang jatuh tempo with nominal Rp18,417,864.
Jenis Lender date (months) per annum Currency (full amount) equivalent Type
kurang dari satu bulan dengan nominal sebesar
Rp18.417.864.
MUFG Bank Ltd., 12 September/
Bilateral loans Jakarta/Jakarta September 2025 11 4,42% USD 500.000.000 8.047.500 Bilateral loans Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Bank Indonesia masing-masing fund borrowings from Bank Indonesia are
500.000.000 8.047.500
sebesar Rp18.417.864 dan Rp11.900.055. amounting to Rp18,417,864 and Rp11,900,055,
respectively.
PT BANK MANDIRI (PERSERO) TBK 1550 271 1551
272 ANNUAL REPORT 2024
Page 498
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (h) Others 36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
2024 2023 (h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah Rupiah
Pihak berelasi Related parties Rupiah Rupiah
PT Sarana Multigriya PT Sarana Multigriya
Finansial (Persero) 3.322.595 716.200 Finansial (Persero)
PT Bank Negara Indonesia PT Bank Negara Indonesia PT Sarana Multigriya Finansial (Persero) PT Sarana Multigriya Finansial (Persero)
(Persero) Tbk. 666.574 960.540 (Persero) Tbk.
PT Bank Tabungan Negara PT Bank Tabungan Negara Pada tanggal 27 Juli 2023, Entitas Anak On 27 July 2023, the Subsidiary (PT Mandiri
(Persero) Tbk. 638.788 805.084 (Persero) Tbk. (PT Mandiri Tunas Finance) dan PT Sarana Tunas Finance) and PT Sarana Multigriya
4.627.957 2.481.824 Multigriya Finansial (Persero) (“SMF”) Finansial (Persero) (“SMF”) signed a loan
Pihak ketiga Third parties menandatangani perjanjian kredit dimana SMF agreement where SMF provided a Refinancing
PT Bank Central Asia Tbk. 7.904.515 7.925.272 PT Bank Central Asia Tbk. menyediakan fasilitas Refinancing dengan total facility with a total facility of Rp2,100,000 which is
PT Bank Pan Indonesia Tbk. 4.586.349 3.993.077 PT Bank Pan Indonesia Tbk.
PT Bank Maybank PT Bank Maybank fasilitas sebesar Rp2.100.000 yang bersifat non- non-revolving and subject to a rate of fixed interest
Indonesia Tbk. 2.292.588 1.464.831 Indonesia Tbk. revolving dan dikenakan tingkat suku bunga tetap rate of 6.00% - 7.60%. The facility has a maturity
PT Bank Pembangunan PT Bank Pembangunan sebesar antara 6,00% - 7,60%. Fasilitas tersebut date of 28 July 2026.
Daerah Jawa Barat Daerah Jawa Barat memiliki jatuh tempo pada tanggal 28 Juli 2026.
dan Banten Tbk. 1.312.400 1.443.489 dan Banten Tbk.
PT Bank DKI 1.285.258 693.834 PT Bank DKI
PT Bank Jago Tbk. 1.245.817 49.875 PT Bank Jago Tbk. Pada tanggal 17 Oktober 2023, Entitas Anak On 17 October 2023, the Subsidiary (PT Mandiri
PT Bank Danamon PT Bank Danamon (PT Mandiri Utama Finance) dan PT Sarana Utama Finance) and PT Sarana Multigriya
Indonesia Tbk. 1.008.923 1.573.619 Indonesia Tbk. Multigriya Finansial (Persero) (“SMF”) Finansial (Persero) (“SMF”) signed a loan
PT Bank China Construction PT Bank China Construction
Indonesia Tbk. 534.510 896.066 Indonesia Tbk. menandatangani perjanjian kredit dimana SMF agreement where SMF provided a Refinancing
PT Bank CIMB Niaga Tbk. 468.128 607.627 PT Bank CIMB Niaga Tbk. menyediakan fasilitas Refinancing dengan total facility with a total facility of Rp200,000 which is
PT Bank QNB Indonesia Tbk. 422.143 366.008 PT Bank QNB Indonesia Tbk. fasilitas sebesar Rp200.000 yang bersifat non- non-revolving and subject to a rate of fixed interest
PT Bank Panin Dubai Syariah 366.364 373.487 PT Bank Panin Dubai Syariah revolving dan dikenakan tingkat suku bunga tetap rate of 6.95%. On 15 February 2024, the
PT Bank Jtrust Indonesia Tbk. 345.316 501.487 PT Bank Jtrust Indonesia Tbk.
PT Bank HSBC Indonesia 300.000 - PT HSBC Indonesia sebesar antara 6,95%. Pada tanggal 15 Februari Subsidiary re-signed a non-revolving refinancing
PT Bank of India Indonesia Tbk. 277.399 443.487 PT Bank of India Indonesia Tbk. 2024 Entitas Anak menandatangani kembali loan facility agreement with a maximum credit limit
PT Bank Shinhan Indonesia 274.366 - PT Bank Shinhan Indonesia. perjanjian fasilitas pinjaman refinancing non- of IDR 750,000, subject to an interest rate of
PT Bank BCA Syariah 261.431 224.711 PT Bank BCA Syariah revolving dengan batas maksimum kredit sebesar 6.80% - 7.18%. The facility has a maturity date of
PT Bank BPD Daerah PT Bank BPD Daerah
Istimewa Yogyakarta 250.824 159.458 Istimewa Yogyakarta Rp750.000 yang dikenakan tingkat suku bunga 13 August 2027.
PT Bank Maspion Tbk 232.897 - PT Bank Maspion Tbk 6,80% - 7,18%. Fasilitas tersebut memiliki jatuh
PT Bank KEB Hana Indonesia 223.764 279.783 PT Bank KEB Hana Indonesia tempo pada tanggal 13 Agustus 2027.
PT Bank Permata Tbk. 218.139 568.383 PT Bank Permata Tbk.
PT Bank UOB Indonesia 204.114 337.082 PT Bank UOB Indonesia
PT Bank SMBC Tbk. 200.000 250.000 PT Bank SMBC Tbk. Pada tanggal 4 Mei 2024, Bank menandatangani On 4 May 2024, Bank signed a credit agreement
PT Bank Bumi Arta 190.457 - PT Bank Bumi Arta perjanjian kredit dimana PT Sarana Multigriya where PT SMF provided a Refinancing facility with
PT Bank Muamalat PT Bank Muamalat Finansial (“SMF”) menyediakan fasilitas a total facility of Rp1,000,000 which is non-
Indonesia Tbk. 176.791 117.834 Indonesia Tbk. Refinancing dengan total fasilitas sebesar revolving and subject to a fixed interest rate of
PT Bank Oke Indonesia Tbk. 167.648 388.874 PT Bank Oke Indonesia Tbk.
PT Bank Resona Perdania 166.312 - PT Bank Resona Perdania Rp1.000.000 yang bersifat non-revolving dan 6.90%. This facility has a term of 12 months and
PT Bank Victoria PT Bank Victoria dikenakan tingkat suku bunga tetap sebesar will be mature on 5 June 2025.
International Tbk. 150.000 49.994 International Tbk. 6,90%. Fasilitas tersebut memiliki jangka waktu
PT Bank CTBC Tbk. 149.711 65.580 PT Bank CTBC Tbk
PT Sea Bank Indonesia 148.706 - PT Sea Bank Indonesia 12 bulan dan jatuh tempo pada tanggal 5 Juni
PT Bank Danamon - PT Bank Danamon 2025.
Indonesia Tbk. - Indonesia Tbk.
Unit Usaha Syariah 109.688 101.351 Unit Usaha Syariah Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
PT Bank DKI Syariah 109.657 24.937 PT Bank DKI Syariah
PT Standard Chartered 100.000 - PT Bank Standard Chartered pinjaman dari SMF masing-masing sebesar fund borrowings from SMF are amounting to
PT Bank Mega Tbk. 54.149 216.461 PT Bank Mega Tbk. Rp3.322.595 dan Rp716.200. Rp3,322,595 and Rp716,200, respectively.
PT Maybank Syariah 40.607 - PT Maybank Syariah
25.778.971 23.116.607 PT Bank Tabungan Negara (Persero) Tbk. PT Bank Tabungan Negara (Persero) Tbk.
Total 30.406.928 25.598.431 Total Pada tanggal 16 Juni 2021, Entitas Anak On 16 June 2021, the Subsidiary (PT Bank Mandiri
Mata uang asing Foreign currencies (PT Bank Mandiri Taspen) memperoleh fasilitas Taspen) obtained a credit facility from PT Bank
PT Bank Danamon PT Bank Danamon kredit dari dari PT Bank Tabungan Negara Tabungan Negara (Persero) Tbk. (“BTN”), in the
Indonesia Tbk. 1.168.866 - Indonesia Tbk. (Persero) Tbk. (“BTN”), berupa fasilitas Term form of a Term Loan (committed) - non-revolving
PT Bank Permata PT Bank Permata Loan (committed) - non-revolving dengan jumlah facility with a maximum amount of Rp500,000. This
Indonesia Tbk. 656.838 - Indonesia Tbk.
PT Bank Mizuho Indonesia 336.458 577.302 PT Bank Mizuho Indonesia maksimum sebesar Rp500.000. Fasilitas tersebut facility is used to finance the Subsidiary's working
MUFG Bank, Ltd., Singapura 76.770 219.678 MUFG Bank, Ltd., Singapore digunakan untuk membiayai modal kerja Entitas capital. This facility has tenor of up to 12 months
The Development Bank of The Development Bank of Anak. Fasilitas ini memiliki jangka waktu selama with interest fix rate of 8.03% per annum. On
Singapore Limited 48.486 - Singapore Limited
12 bulan dengan suku bunga tetap 8,03% per 19 May 2022, the term of this facility has been
Total 2.287.418 796.980 Total tahun. Pada tanggal 19 Mei 2022, jangka waktu extended to 29 June 2025.
fasilitas ini telah diperpanjang kembali hingga
32.694.346 26.395.411
29 Juni 2025.
PT BANK MANDIRI (PERSERO) TBK 1552 273 1553
274 ANNUAL REPORT 2024
Page 499
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued) 36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued) (h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Negara Indonesia (Persero) Tbk. PT Bank Negara Indonesia (Persero) Tbk.
PT Bank Tabungan Negara (Persero) Tbk. PT Bank Tabungan Negara (Persero) Tbk. (lanjutan) (continued)
(lanjutan) (continued)
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023 outstanding
Pada tanggal 12 Oktober 2022, Entitas Anak On 12 October 2022, the Subsidiary (PT Mandiri pinjaman dari BNI masing-masing sebesar fund borrowings from BNI are amounted to
(PT Mandiri Tunas Finance) dan BTN Tunas Finance) and BTN signed a non-revolving Rp666.574 dan Rp960.540. Rp666,574 and Rp960,540, respectively.
menandatangani perjanjian kredit sebesar loan agreement amounting to Rp500,000. The
Rp500.000 yang bersifat non-revolving. facility was drawn on 19 October 2022, with tenor PT Bank Central Asia Tbk. PT Bank Central Asia Tbk.
Penarikan fasilitas dilakukan pada tanggal of 3 (three) years and interest rate of 6.00 - 7.60%.
19 Oktober 2022 dengan tenor 3 (tiga) tahun dan The facility will mature on 19 October 2025. Pada bulan Januari 2020, Entitas Anak (PT Bank In January 2020, the Subsidiary (PT Bank Mandiri
dikenakan tingkat suku bunga antara 6,00% - Mandiri Taspen) memperoleh fasilitas kredit dari Taspen) obtained a loan facility from PT Bank
7,60%. Fasilitas tersebut jatuh tempo pada PT Bank Central Asia Tbk (“BCA”), berupa Central Asia Tbk (“BCA”), in the form of Term Loan
tanggal 19 Oktober 2025. fasilitas Term Loan 1 (committed) - non-revolving 1 (committed) - non-revolving facility with a
dengan jumlah maksimum sebesar Rp500.000. maximum amount of Rp500,000. This facility is
Pada tanggal 31 Desember 2024 dan 2023, tidak As of 31 December 2024 and 2023, there were no Fasilitas tersebut digunakan untuk membiayai used to finance the Subsidiary's working capital.
modal kerja Entitas Anak. Fasilitas ini memiliki This facility has a term of 12 months up to
terdapat aset Entitas Anak yang dijaminkan atas Subsidiary assets used as collateral for fund
jangka waktu selama 12 bulan hingga 20 January 2021 which bears interest at JIBOR 3
pinjaman yang diterima. borrowings. 20 Januari 2021 dengan suku bunga JIBOR 3 (three) months + 125bps. On 15 December 2021,
(tiga) bulan + 125bps. Pada tanggal the Term Loan 1 (committed) - non revolving has
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the Subsidiary 15 Desember 2021, jangka waktu fasilitas Term been extended up to 20 January 2025.
Entitas Anak telah memenuhi persyaratan dan has complied with the terms and conditions set out Loan 1 (committed) - non revolving telah
ketentuan yang ditetapkan dalam perjanjian in the loan agreement. diperpanjang kembali hingga 20 Januari 2025.
pinjaman.
Pada bulan Maret 2021, Entitas Anak (PT Bank On March 2021, the Subsidiary (PT Bank Mandiri
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding Mandiri Taspen) memperoleh fasilitas kredit dari Taspen) obtained a credit facility from BCA, in the
pinjaman dari BTN masing-masing sebesar fund borrowings from BTN are amounted to BCA, berupa fasilitas Term Loan 3 (committed) - form of Term Loan 3 (committed) - non-revolving
Rp638.788 dan Rp805.084. Rp638,788 and Rp805,084, respectively. non-revolving dengan jumlah maksimum sebesar facility with maximum amount of Rp250,000. This
Rp250.000. Fasilitas tersebut digunakan untuk facility is used to finance the Subsidiary's working
PT Bank Negara Indonesia (Persero) Tbk. PT Bank Negara Indonesia (Persero) Tbk. membiayai modal kerja Entitas Anak. Fasilitas ini capital. This facility has a term of 12 (twelve)
memiliki jangka waktu selama 12 (dua belas) months until 30 June 2022 with a JIBOR interest
Pada tanggal 18 April 2022, Entitas Anak On 18 April 2022, the Subsidiary (PT Mandiri bulan hingga 30 Juni 2022 dengan suku bunga rate of 3 (three) months + 125bps. On 15
(PT Mandiri Utama Finance) memperoleh Utama Finance) obtained an additional limit for a JIBOR 3 bulan + 125bps. Pada tanggal December 2021, the term of the Term Loan 3
tambahan plafon fasilitas Kredit Modal Kerja non- non-revolving working capital loan facility from BNI 15 Desember 2021, jangka waktu fasilitas Term (committed) - non-revolving facility has been
revolving dari BNI dengan batas maksimum with a maximum credit limit of Rp1,250,000 with an Loan 3 (committed) – non-revolving telah extended until 31 March 2025.
diperpanjang hingga 31 Maret 2025.
kredit sebesar Rp1.250.000 dengan tingkat suku interest rate of 6.50% - 6.80% which has an
bunga sebesar 6,50% - 6,80% yang memiliki undrawn period until 18 April 2023 and the tenor of Pada bulan Maret 2022, Entitas Anak (PT Bank On March 2022, the Subsidiary (PT Bank Mandiri
masa kelonggaran tarik sampai dengan 18 April the facility maximum up to 4 (four) years. Therefore Mandiri Taspen) memperoleh fasilitas kredit dari Taspen) obtained a credit facility from BCA, in the
2023 dan tenor fasilitas maksimum hingga 4 the maturity date will be until 25 January 2027. BCA, berupa fasilitas Term Loan 4 (committed) - form of a Term Loan 4 (committed) - non-revolving
(empat) tahun. Fasilitas tersebut akan jatuh non-revolving dengan jumlah maksimum sebesar facility with a maximum amount of Rp250,000. This
tempo tanggal 25 Januari 2027. Rp250.000. Fasilitas ini digunakan untuk facility has a term of 36 (thirty six) months from the
membiayai modal kerja. Pinjaman ini memiliki date of the first drawdown with an interest rate of
Pada tanggal 14 November 2024, Entitas Anak On 14 November 2024, the Subsidiary (PT Mandiri jangka waktu selama 36 (tiga puluh enam) bulan 5.25% per annum. As of 31 December 2024 and
(PT Mandiri Utama Finance) memperoleh fasilitas Utama Finance) obtained a working capital loan dari tanggal penarikan pertama dengan suku 31 December 2023, the Subsidiary has complied
Kredit Modal Kerja dari PT Bank Negara facility from PT Bank Negara Indonesia (Persero) bunga 5,25% per tahun. Pada tanggal with the terms and conditions set out in the loan
Indonesia (Persero) Tbk. ("BNI") dengan batas Tbk. ("BNI") with a maximum loan limit of 31 Desember 2024 dan 31 Desember 2023, agreement.
maksimum kredit sejumlah Rp1.000.000 dengan Rp1,000,000, with an interest rate of 6.80% - Entitas Anak telah memenuhi persyaratan dan
tingkat suku bunga sebesar 6,80% - 7,30%. 7.30%. The facility is a non revolving working ketentuan yang ditetapkan dalam perjanjian
Fasilitas tersebut bersifat Kredit Modal Kerja non capital loan. The period of withdrawal of loan pinjaman.
revolving. Jangka waktu penarikan fasilitas kredit facilities is up to 14 November 2025. Therefore the
adalah sampai dengan 14 November 2025. maturity date will be until 14 November 2029. Pada tanggal 20 November 2020 dan 17 April On 20 November 2020 and 17 April 2023, the
Fasilitas tersebut akan jatuh tempo tanggal 14 2023, Entitas Anak (PT Mandiri Tunas Finance) Subsidiary (PT Mandiri Tunas Finance) and BCA
November 2029. dan BCA telah menandatangani perjanjian kredit have signed a credit agreement where BCA
dimana BCA memberikan beberapa fasilitas provides several Installment Loan and Term
Installment Loan dan Pinjaman Berjangka Money Money Market (PBMM) loan facilities with a total
Pada tanggal 18 April 2022, Entitas Anak On 18 April 2022, the Subsidiary (PT Mandiri Market (PBMM) dengan total limit sebesar limit of Rp11,808,000 which are non-revolving and
(PT Mandiri Utama Finance) memperoleh Utama Finance) obtained an additional limit for a Rp11.808.000 yang bersifat non-revolving dan revolving, respectively. These facilities have
tambahan plafon fasilitas Kredit Modal Kerja non- non-revolving working capital loan facility from BNI revolving. Fasilitas tersebut memiliki jatuh tempo various maturities and range between January
revolving dari BNI dengan batas maksimum with a maximum credit limit of Rp1,250,000 with an yang beragam dan berkisar antara bulan Januari 2024 to January 2027 with interest rate ranging
kredit sebesar Rp1.250.000 dengan tingkat suku interest rate of 6.50% - 6.80% which has an 2024 sampai dengan bulan Januari 2027 dengan from 6.00% - 7.60%.
bunga sebesar 6,50% - 6,80% yang memiliki undrawn period until 18 April 2023 and the tenor of suku bunga berkisar antara 6,00% - 7,60%.
masa kelonggaran tarik sampai dengan 18 April the facility maximum up to 4 (four) years. Therefore
2023 dan tenor fasilitas maksimum hingga 4 the maturity date will be until 25 January 2027. Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
(empat) tahun. Fasilitas tersebut akan jatuh pinjaman dari BCA masing-masing sebesar fund borrowings from BCA was amounted to
tempo tanggal 25 Januari 2027. Rp7.904.515 dan Rp7.925.272. Rp7,904,515 and Rp7,925,272, respectively.
PT BANK MANDIRI (PERSERO) TBK 1554 275 1555
276 ANNUAL REPORT 2024
Page 500
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued) 36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued) (h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Maybank Indonesia Tbk. (lanjutan) PT Bank Maybank Indonesia Tbk. (continued)
PT Bank Pan Indonesia Tbk. PT Bank Pan Indonesia Tbk.
Pada tanggal 18 Oktober 2023, Entitas Anak On 18 October 2023, the Subsidiary (PT Mandiri
Pada tanggal 25 Agustus 2021, Entitas Anak On 25 August 2021, the Subsidiary (PT Mandiri (PT Mandiri Utama Finance) kembali Utama Finance) again obtained an additional Term
(PT Mandiri Utama Finance) mendapat tambahan Utama Finance) received an additional non- memperoleh tambahan Fasilitas Pinjaman Loan Facility IV amounting to Rp500,000 from
fasilitas Kredit Modal Kerja sebesar Rp500.000 revolving Working Capital Loan facility of Berjangka IV sejumlah Rp500.000 dari Maybank Maybank with an indicative interest rate of 7.25% -
yang bersifat non-revolving serta tambahan Rp500,000, as well as additional Money Market dengan indikasi tingkat suku bunga 7,25% - 7.50% and a withdrawal period until 18 April 2024,
7,50% dan dari jangka waktu penarikan sampai and a tenor of 48 months. The limit of the Term
Fasilitas Money Market Line sehingga menjadi Line Facility which become Rp250,000. The dengan tanggal 18 April 2024 dan tenor 48 bulan. Loan Facility IV is hybrid and can be used for both
Rp250.000. Atas Fasilitas Kredit Modal Kerja Working Capital Credit facility bears an interest Adapun plafon fasilitas Pinjaman Berjangka IV conventional and Sharia loan working capital.
dikenakan suku bunga 7,25% pada saat rate of 7.25% at the time of withdrawal with bersifat hybrid yang dapat digunakan sebagai
penarikan dengan kelonggaran tarik sampai undrawn portion until February 2022 and will kredit modal kerja konvensial maupun syariah.
dengan bulan Februari 2022 dan jatuh tempo mature on 3 February 2025. Meanwhile, the
pada 3 Februari 2025. Sedangkan untuk fasilitas Money Market Line credit facility bears a Pada tanggal 29 Agustus 2022, Entitas Anak (PT On 29 August 2022, the Subsidiary (PT Bank
Kredit Money Market Line dikenakan tingkat suku benchmark interest rate, with the withdrawal period Bank Syariah Indonesia) dan Maybank Syariah Indonesia) and Maybank obtained a
mendapatkan fasilitas line pembiayaan mudharabah financing line facility amounted to
bunga acuan, dengan kelonggaran tariknya jatuh due in 26 May 2022.
mudharabah sebesar USD100.000.000 (nilai USD100,000,000 (full amount) from Maybank. On
tempo pada bulan 26 Mei 2022. penuh) dari Maybank. Pada tanggal 30 Mei 2024, 30 May 2024, 24 June 2024 and 28 June 2024, the
24 Juni 2024, 28 Juni 2024 Bank melakukan Bank withdrew facilities amounting to Rp. 300,000,
Pada tanggal 12 November 2024, Entitas Anak On 12 November 2024, the Subsidiary (PT Mandiri penarikan fasilitas sebesar Rp300.000, Rp750,000 and Rp300,000 respectively, with a
(PT Mandiri Utama Finance) mendapat tambahan Utama Finance) obtained a non-revolving Working Rp750.000 dan Rp300.000 dengan nisbah bagi profit sharing ratio of 0.18%, 0.53% and 0.04%
fasilitas Kredit Modal Kerja dari PT Bank Pan Capital Loan facility from PT Bank Pan Indonesia hasil sebesar 0,18%, 0,53% dan 0,04% dan jatuh respectively and mature respectively on 1 July
Indonesia Tbk. (“Panin”) sebesar Rp500.000 Tbk. (“Panin”) amounted to Rp500,000. This facility tempo masing-masing pada tanggal 1 Juli 2024, 2024, 1 August 2024, and 5 July 2024. There is no
yang bersifat non-revolving. Atas fasilitas is subject to interest rate of 7% - 7.25% at the time 1 Agustus 2024, dan 5 Juli 2024. Tidak terdapat collateral pledged for this facility.
agunan yang dijaminkan untuk fasilitas ini.
tersebut dikenakan suku bunga 7% - 7,25% pada of withdrawal. The facility will mature on 14 May
saat penarikan. Fasilitas tersebut jatuh tempo 2029. Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pada bulan 14 Mei 2029. pinjaman dari Maybank sebesar Rp2.292.588 fund borrowings from Maybank are amounted to
dan Rp1.464.831. Rp2,292,588 and Rp1,464,831 respectively.
Pada tanggal 24 Agustus 2023, Entitas Anak On 24 August 2023, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan Panin Tunas Finance) and Panin signed a loan Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
menandatangani perjanjian kredit dengan total agreement with a total limit of Rp5,000,000 which pinjaman dari Maybank Syariah sebesar fund borrowings from Maybank Syariah are
limit sebesar Rp5.000.000 yang bersifat is non-revolving. The facility matures on 18 June Rp40.607 dan RpNihil. amounted to Rp40,607 and RpNil respectively.
non-revolving. Fasilitas tersebut jatuh tempo 2024 until 14 April 2026 with interest rate ranging
PT Bank Pembangunan Daerah Jawa Barat PT Bank Pembangunan Daerah Jawa Barat dan
pada tanggal 18 Juni 2024 sampai dengan from 6.00% - 7.60%. dan Banten Tbk. Banten Tbk.
14 April 2026 dengan tingkat suku bunga berkisar
antara 6,00% - 7,60%. Pada tanggal 23 September 2020 dan On 23 September 2020 and 29 September 2023,
29 September 2023, Entitas Anak (PT Bank the Subsidiary (PT Bank Mandiri Taspen) obtained
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding Mandiri Taspen) memperoleh fasilitas kredit dari a loan facility from PT Bank Pembangunan Daerah
pinjaman dari Panin masing-masing sebesar fund borrowings from Panin are amounted to PT Bank Pembangunan Daerah Jawa Barat dan Jawa Barat dan Banten Tbk. (“BJB”), in the form of
Rp4.586.349 dan Rp3.993.077. Rp4,586,349 and Rp3,993,077, respectively. Banten Tbk. (“BJB”), berupa fasilitas Term Loan Term Loan (committed) - non-revolving facility with
(committed) - non-revolving dengan total jumlah total a maximum limit of Rp1,000,000 with an
maksimum sebesar Rp1.000.000 dengan suku interest rate of JIBOR 3 Months + 130bps. This
PT Bank Maybank Indonesia Tbk. PT Bank Maybank Indonesia Tbk. bunga JIBOR 3 bulan + 130bps. Fasilitas facility is used to finance the Subsidiary's working
tersebut digunakan untuk membiayai modal kerja capital. The facility will mature on 25 March 2025.
Pada tanggal 27 Juli 2022, Entitas Anak On 27 July 2022, the Subsidiary (PT Mandiri Entitas Anak. Fasilitas tersebut jatuh tempo pada
(PT Mandiri Utama Finance) memperoleh Utama Finance) obtained an additional Term Loan tanggal 25 Maret 2025.
tambahan Fasilitas Pinjaman Berjangka III III Facility in the amount of Rp350,000
sejumlah Rp350.000 dari PT Bank Maybank PT Maybank Indonesia Tbk (“Maybank”) with an Pada tanggal 8 Agustus 2023, Entitas Anak On 8 August 2023, the Subsidiary (PT Mandiri
Indonesia Tbk (“Maybank”) dengan tingkat suku interest rate of 7.00% and a drawdown period until (PT Mandiri Tunas Finance) dan BJB Tunas Finance) and BJB signed a loan agreement
menandatangani perjanjian kredit dimana BJB whereby BJB provided a General Working Capital
bunga 7,00% dan jangka waktu penarikan 27 January 2023 with a tenor of 48 months. The
menyediakan fasilitas Kredit Modal Kerja Umum Loan Facility for Financing Institutions with a total
sampai dengan tanggal 27 Januari 2023 dengan Term Loan III facility is hybrid in nature which can Lembaga Pembiayaan dengan total limit sebesar limit of Rp500,000 which is non-revolving. The
tenor 48 bulan. Plafon fasilitas Pinjaman be used as a conventional or sharia Working Rp500.000 yang bersifat non-revolving. Fasilitas facility will mature on August 2026 with interest
Berjangka III bersifat hybrid yang dapat Capital Loan. This facility will mature on tersebut jatuh tempo pada bulan Agustus 2026 rate is a floating interest rate during the withdrawal
digunakan sebagai Kredit Modal Kerja konvensial 29 September 2026. dengan tingkat suku bunga bunga berlaku period and a fixed rate during the loan term around
maupun Syariah. Fasilitas tersebut jatuh tempo floating rate selama masa penarikan dan fixed 6.00% - 7.60%.
pada tanggal 29 September 2026. rate selama jangka waktu kredit antara 6,00% -
7,60%.
PT BANK MANDIRI (PERSERO) TBK 1556 277 1557
278 ANNUAL REPORT 2024
Page 501
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued) 36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued) (h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Jago Tbk. (lanjutan) PT Bank Jago Tbk. (continued)
PT Bank Pembangunan Daerah Jawa Barat PT Bank Pembangunan Daerah Jawa Barat dan
dan Banten Tbk. (lanjutan) Banten Tbk. (continued) Pada tanggal 13 Agustus 2024, Entitas Anak (PT On 13 August 2024, the Subsidiary (PT Mandiri
Mandiri Utama Finance) dan Bank Jago Utama Finance) has signed a obtained Working
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding menandatangani perjanjian penambahan fasilitas Capital Loan facility agreement non revolving with
pinjaman dari BJB masing-masing sebesar fund borrowings from BJB are amounted to Kredit Modal kerja non revolving dengan batas Bank Jago with maximum limit is Rp1,300,000 with
Rp1.312.400 dan Rp1.443.489. Rp1,312,400 and Rp1,443,489 respectively. maksimum kredit sejumlah Rp1.300.000 yang interest 7.25% - 7.50% a maximum loan tenure of
dikenakan tingkat suku bunga 7,25% - 7,50%. 60 months from the drawdown date.
PT Bank DKI PT Bank DKI tenor pinjaman maksimal 60 bulan sejak tanggal
penarikan.
Pada tanggal 15 Juni 2022, Entitas Anak On 15 June 2022, the Subsidiary (PT Bank Mandiri
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, oustanding
(PT Bank Mandiri Taspen) memperoleh fasilitas Taspen) obtained a loan facility from Bank DKI, in pinjaman dari Bank Jago masing-masing sebesar fund borrowings from Bank Jago are Rp1,245,817
kredit dari Bank DKI, berupa fasilitas Term Loan the form of a Term Loan (committed) - non- Rp1.245.817 dan Rp49.875. and Rp49,875, respectively.
(committed) - non-revolving dengan jumlah revolving facility with a maximum loan amounting
maksimum sebesar Rp500.000. Fasilitas tersebut to Rp500,000. This facility is used to finance the PT Bank Danamon Indonesia Tbk. PT Bank Danamon Indonesia Tbk.
digunakan untuk membiayai modal kerja Entitas Subsidiary's working capital. This facility has a
Anak. Fasilitas ini memiliki jangka waktu selama term of 24 months with an interest rate of 3 months Pada tanggal 26 September 2019, Entitas Anak On 26 September 2019, the Subsidiary
24 bulan dengan suku bunga JIBOR 3 bulan + JIBOR + margin of 0.95% per annum. (PT Mandiri Tunas Finance) mendapat tambahan (PT Mandiri Tunas Finance) received an additional
margin sebesar 0,95% per tahun. fasilitas Working Capital Loan yang bersifat revolving Working Capital Loan facility from
revolving dari PT Bank Danamon Indonesia Tbk. PT Bank Danamon Indonesia Tbk. (“Danamon”) so
Pada tanggal 19 Desember 2023, Entitas Anak On 19 December 2023, the Subsidiary (PT Mandiri (“Danamon”) sehingga total keseluruhan fasilitas that the total Working Capital Loan facility is
(PT Mandiri Utama Finance) memperoleh fasilitas Utama Finance) and PT Bank DKI (Unit Usaha Working Capital Loan sebesar Rp150.000 dan Rp150,000 and matures on 22 January 2021, and
jatuh tempo pada tanggal 22 Januari 2021, serta received additional non-revolving Term Loan
pinjaman Executing dari PT Bank DKI (Unit Syariah) (“Bank DKI Syariah”) signed a loan memperoleh tambahan fasilitas Term Loan yang facilities of Rp3,500,000 with an interest rate of
Usaha Syariah) (“Bank DKI Syariah”) dengan agreement where by Bank DKI Syariah provides bersifat non-revolving sebesar Rp3.500.000 6.00% - 7.60% on drawdown and will mature on
batas maksimum kredit sebesar Rp150.000 an additional Executing loan facility with a dengan suku bunga 6,00% - 7,60% pada saat 13 November 2024 and 20 October 2025.
dengan nisbah bagi hasil ditentukan saat maximum credit of Rp150,000. The withdrawal penarikan dan akan jatuh tempo pada tanggal
penarikan fasilitas. Jangka waktu penarikan period for the facility is until 19 June 2024 with 13 November 2024 dan 20 Oktober 2025.
fasilitas tersebut adalah sampai dengan 19 Juni maximum loan tenor of 36 (thirty six) months from
2024 dengan tenor pinjaman maksimal 36 (tiga the date of withdrawal. This facility will mature on Pada tanggal 30 Desember 2019, Entitas Anak On 30 December 2019, the Subsidiary (PT Mandiri
puluh enam) bulan sejak tanggal penarikan. 19 June 2027. (PT Mandiri Utama Finance) memperoleh fasilitas Utama Finance) obtained Term Loan I and
Fasilitas ini akan jatuh tempo pada 19 Juni 2027. Term Loan I dan Working Capital dari Danamon Working Capital facilities from Danamon with a
dengan batas maksimum kredit masing-masing maximum credit limit of Rp350,000 and
Pada tanggal 6 Maret 2024, Entitas Anak On 6 March 2024, the Subsidiary (PT Mandiri sejumlah Rp350.000 dan Rp100.000 dengan Rp100,000, respectively, with an interest rate of
tingkat suku bunga 9,00% untuk fasilitas Term 9.00% for the Term Loan facility and indicate
(PT Mandiri Tunas Finance) dan Bank DKI Tunas Finance) and Bank DKI signed a loan facility
Loan dan suku bunga indikasi 8,00% untuk interest rate of 8.00% for Working Capital facility.
menandatangani perjanjian fasilitas pinjaman agreement where Bank DKI provides a Working fasilitas Working Capital.
dimana Bank DKI menyediakan fasilitas Kredit Capital Executing - Term Loan facility with a total
Modal Kerja Executing - Term Loan dengan total amounted of Rp1,500,000 which is non-revolving. Jangka waktu penarikan fasilitas Term Loan The withdrawal period for the Term Loan facility is
fasilitas sebesar Rp1.500.000 yang bersifat non- The facility has varying maturities ranging from adalah 12 bulan sejak fasilitas ditandatangani 12 months from the time the facility is signed and
revolving. Fasilitas tersebut memiliki jatuh tempo December 2024 to March 2027, with a fixed dan fasilitas bersifat non-revolving. Sedangkan the facility is non-revolving. Meanwhile, for the
yang beragam dan berkisar antara bulan interest rate for disbursed credit. untuk fasilitas Working Capital Loan, jangka Working Capital Loan facility, the withdrawal period
Desember 2024 sampai dengan bulan Maret waktu penarikan adalah 12 bulan sejak fasilitas is 12 months from the time the facility is signed
2027 dengan tarif suku bunga fixed untuk kredit ditandatangani dan fasilitas bersifat revolving. and the facility is revolving. The withdrawal period
yang sudah dicairkan Jangka waktu penarikan fasilitas Working Capital for the Working Capital Loan facility has been
Loan sudah beberapa kali diperpanjang. extended several times. Meanwhile, the Term
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding Sedangkan fasilitas Term Loan I akan jatuh Loan I facility will mature on 12 October 2024. On
tempo tanggal 12 Oktober 2024. Pada tanggal 21 December 2022, the Subsidiary extended the
pinjaman dari Bank DKI masing-masing sebesar borrowings from Bank DKI are amounted to 21 Desember 2022, Entitas Anak melakukan Working Capital Facility with a withdrawal period of
Rp1.285.258 dan Rp693.834. Rp1,285,258 and Rp693,834, respectively. perpanjangan Fasilitas Working Capital dengan the facility until 30 August 2023. This facility has
jangka waktu penarikan fasilitas sampai dengan been temporarily extended until 30 September
PT Bank Jago Tbk. PT Bank Jago Tbk. tanggal 30 Agustus 2023. Fasilitas ini telah 2023. Then the Subsidiary on the same date also
diperpanjang sementara sampai dengan obtained additional Term Loan and Sharia Term
Pada tanggal 20 Desember 2023, Entitas Anak On 20 December 2023, the Subsidiary (PT Mandiri 30 September 2023. Kemudian Entitas Anak Loan facilities a limit of maximum loan amounted
(PT Mandiri Utama Finance) dan Bank Jago Utama Finance) has signed a Working Capital ditanggal yang sama juga memperoleh tambahan to is Rp400,000 and Rp100,000 respectively with
menandatangani perjanjian fasilitas Kredit Modal Loan facility agreement non-revolving with Bank fasilitas Term Loan dan Term Loan Syariah an interest rate of 7.00% - 7.25% for the Term
kerja non-revolving dengan batas maksimum Jago with maximum limit is Rp1,000,000 with dengan batas maksimum kredit masing-masing Loan facility, with the withdrawal period for the
kredit sejumlah Rp1.000.000 yang dikenakan interest 7.00% - 7.25%. The drawdown period for sejumlah Rp400.000 dan Rp100.000 dengan Term Loan facility is 12 months from the time the
tingkat suku bunga 7,00% - 7,25%. Jangka waktu the loan facility is until 20 December 2024, with a tingkat suku bunga 7,00% - 7,25% untuk fasilitas facility is signed and the facility is non-revolving.
Term Loan, dengan jangka waktu penarikan This facility matures on 13 July 2027.
penarikan fasilitas kredit adalah sampai dengan maximum loan tenure of 60 months from the fasilitas Term Loan adalah 12 bulan sejak
20 Desember 2024 dengan tenor pinjaman drawdown date. fasilitas ditandatangani dan fasilitas bersifat non-
maksimal 60 bulan sejak tanggal penarikan. revolving. Untuk Fasilitas tersebut jatuh tempo
pada tanggal 13 Juli 2027.
PT BANK MANDIRI (PERSERO) TBK 1558 279 1559
280 ANNUAL REPORT 2024
Page 502
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued) 36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued) (h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued) Rupiah (lanjutan) Rupiah (continued)
PT Bank Danamon Indonesia Tbk. (lanjutan) PT Bank Danamon Indonesia Tbk. (continued) PT Bank China Construction Bank Indonesia PT Bank China Construction Bank Indonesia
Tbk. (lanjutan) Tbk. (continued)
Pada tanggal 19 Oktober 2021 dan terakhir pada On 19 October 2021 and recently on 12 October
tanggal 12 Oktober 2022, Entitas Anak 2022, the Subsidiary (PT Mandiri Tunas Finance) Pada tanggal 16 Juni 2022, Entitas Anak On 16 June 2022, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) mendapat fasilitas received a Term Loan facility in Rupiah (IDR) (PT Mandiri Tunas Finance) dan CCBI Tunas Finance) and CCBI signed a non-revolving
Term Loan dengan mata uang Rupiah (IDR) yang currency, which is non-revolving, from Danamon menandatangani perjanjian kredit sebesar credit agreement amounting to Rp430,000. The
bersifat non-revolving dari Danamon dengan total with a total limit of Rp2,000,000 and mature on Rp430.000 yang bersifat non-revolving. drawdown were made on 15 July 2022 with a tenor
Penarikan fasilitas dilakukan pada tanggal 15 Juli of 3 (three) years and bears the interest rate of
limit sebesar Rp2.000.000 dan jatuh tempo pada 31 December 2024, until 30 October 2025. The
2022 dengan tenor 3 (tiga) tahun dan dikenakan 6.00% - 7.60%. This facility will mature on 15 July
bulan 31 Desember 2024 sampai dengan interest rate is fixed for the loan term. tingkat suku bunga antara 6,00% - 7,60%. 2025.
30 Oktober 2025. Suku bunga tetap selama tenor Fasilitas tersebut jatuh tempo pada tanggal
pinjaman. 15 Juli 2025.
Pada tanggal 12 Desember 2023, Entitas Anak On 12 December 2023, the Subsidiary Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
(PT Mandiri Utama Finance) memperoleh (PT Mandiri Utama Finance) obtained additional pinjaman dari CCBI masing-masing sebesar fund borrowings from CCBI was amounted to
tambahan fasilitas Term Loan dan Term Loan Term Loan and Sharia Term Loan facilities with Rp534.510 dan Rp896.066. Rp534,510 and Rp896,066, respectively.
Syariah dengan batas maksimum kredit masing- maximum loan limits of Rp450,000 and
masing sejumlah Rp450.000 dan Rp50.000 Rp50,000, respectively, with a fixed interest rate PT Bank CIMB Niaga Tbk. PT Bank CIMB Niaga Tbk.
dengan tingkat suku bunga tetap 7,30% untuk of 7.30% for the Term Loan facility. The
fasilitas Term Loan, dengan jangka waktu withdrawal period for the Term Loan facility is 12 Pada tanggal 19 Februari 2020, Entitas Anak On 19 February 2020, the Subsidiary (PT Mandiri
penarikan fasilitas Term Loan adalah 12 bulan months from the signing date, and the facility is (PT Mandiri Tunas Finance) dan PT Bank CIMB Utama Finance) and PT Bank CIMB Niaga Tbk.
sejak fasilitas ditanda-tangani dan fasilitas non-revolving. Niaga Tbk. (“Bank CIMB Niaga”) (“Bank CIMB Niaga”) signed a loan agreement that
bersifat non-revolving. menandatangani perjanjian kredit dimana Bank Bank CIMB Niaga provides non-revolving Term
CIMB Niaga menyediakan fasilitas Term Loan Loan facility with total limit up to Rp300,000 with
Pada tanggal 12 Desember 2023, Perusahaan On 12 December 2023, the Subsidiary obtained an dengan total maksimum kredit sebesar 8.25% of fixed interest rate at drawdown. This
memperoleh tambahan fasilitas Term Loan dan additional Term Loan facility and a Shariah- Rp300.000 yang bersifat non-revolving dan facility will mature on February 2023. On 4 March
Term Loan Syariah dengan batas maksimum compliant Term Loan facility, with maximum credit dikenakan tingkat suku bunga tetap sebesar 2023, the term of non-revolving Term Loan
kredit masing-masing sejumlah Rp450.000 dan limits of Rp450,000 and Rp50,000, respectively. 8,25% pada saat penarikan. Fasilitas tersebut (committed) facility has been extended again until
Rp50.000 dengan indikatif tingkat suku bunga The indicative interest rate for the Term Loan jatuh tempo pada bulan Februari 2023. Pada 4 March 2025.
7,25% untuk fasilitas Term Loan, dengan jangka facility is 7.25%, with a withdrawal period of 12 tanggal 4 Maret 2023, jangka waktu fasilitas
waktu penarikan fasilitas Term Loan adalah 12 months from the signing of the facility. The facility Term Loan (committed) - non-revolving telah
bulan sejak fasilitas ditanda-tangani dan fasilitas is non-revolving and will mature on 5 August 2028. diperpanjang kembali hingga 4 Maret 2025.
bersifat non revolving. Fasiltias tersebut akan
Pada tanggal 29 September 2021 dan terakhir On 29 September 2021 and most recently on
jatuh tempo pada tanggal 5 Agustus 2028.
pada tanggal 20 Desember 2022, Entitas Anak 20 December 2022, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan Bank CIMB Tunas Finance) and Bank CIMB Niaga signed a
Pada tanggal 31 Desember 2024 dan 2023 As of 31 December 2024 and 2023, outstanding Niaga menandatangani perjanjian kredit dimana loan agreement where Bank CIMB Niaga provided
pinjaman dari Danamon masing-masing sebesar fund borrowings from Danamon are amounted to Bank CIMB Niaga menyediakan beberapa several Special Transaction Loan facilities with a
Rp1.008.923 dan Rp1.573.619. Rp1,008,923 and Rp1,573,619, respectively. fasilitas Pinjaman Transaksi Khusus dengan total total facility of Rp900,000 which is non-revolving
fasilitas sebesar Rp900.000 yang bersifat non- and is subject to a fixed interest rate of between
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding revolving dan dikenakan tingkat suku bunga tetap 6.00% - 7.60% upon withdrawal. These facilities
pinjaman dari Danamon Syariah masing-masing fund borrowings from Danamon Syariah was sebesar antara 6,00% - 7,60%. pada saat have various maturities and range from March
sebesar Rp109.688 dan Rp101.351. amounted to Rp109,688 and Rp101,351, penarikan. Fasilitas tersebut memiliki jatuh tempo 2025 to March 2026.
respectively. yang beragam dan berkisar antara bulan Maret
2025 sampai dengan Maret 2026.
PT Bank China Construction Bank Indonesia PT Bank China Construction Bank Indonesia
Tbk. Tbk. Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Bank CIMB Niaga masing-masing fund borrowings from Bank CIMB Niaga are
Pada tanggal 22 Februari 2022, Entitas Anak On 22 February 2022, Subsidiary (PT Mandiri sebesar Rp468.128 dan Rp607.627. amounted to Rp468,128 and Rp607,627,
(PT Mandiri Utama Finance) dan PT Bank China Utama Finance) and PT Bank China Construction respectively.
Construction Bank Indonesia Tbk ("CCBI") Bank Indonesia Tbk ("CCBI") signed a
menandatangani perjanjian fasilitas pinjaman non-revolving working capital loan facility PT Bank QNB Indonesia Tbk. PT Bank QNB Indonesia Tbk.
modal kerja non-revolving dengan batas agreement with a maximum loan limit of
maksimum kredit sejumlah Rp250.000 yang Rp250,000 subject to an interest rate of 6.50% per Pada tanggal 24 Mei 2023, Entitas Anak On 24 May 2023, the Subsidiary (PT Mandiri Tunas
dikenakan tingkat suku bunga 6,50% per tahun. annum. The term for drawing down the loan facility (PT Mandiri Tunas Finance) dan PT Bank QNB Finance) and PT Bank QNB Indonesia Tbk.
Jangka waktu penarikan fasilitas kredit adalah is until 22 August 2022 with a maximum loan tenor Indonesia Tbk. (“QNB”) menandatangani (“QNB”) signed a loan agreement which QNB
sampai dengan 22 Agustus 2022 dengan tenor of 48 months from the date of withdrawal on perjanjian kredit dimana QNB menyediakan provides Fixed Loan facility with total limit
pinjaman maksimal 48 bulan sejak tanggal 7 March 2022. This Facility will mature on fasilitas Fixed Loan Facility dengan total amounting to Rp600,000 which is non-revolving
maksimum kredit sebesar Rp600.000 yang and bears a fixed market interest rate of 6.75% at
penarikan pada tanggal 7 Maret 2022. Fasilitas 24 May 2027.
bersifat non-revolving dan dikenakan tingkat suku the withdrawal date. This facility will mature on
tersebut akan jatuh tempo tanggal 24 Mei 2027. bunga tetap sebesar 6,75% pada saat penarikan. 7 August 2026.
Fasilitas tersebut akan jatuh tempo pada
7 Agustus 2026.
PT BANK MANDIRI (PERSERO) TBK 1560 281 1561
282 ANNUAL REPORT 2024
Page 503
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued) 36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued) (h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued) Rupiah (lanjutan) Rupiah (continued)
PT Bank HSBC Indonesia Tbk. PT Bank HSBC Indonesia Tbk.
PT Bank QNB Indonesia Tbk. (lanjutan) PT Bank QNB Indonesia Tbk. (continued)
Pada tanggal 2 November 2023, Entitas Anak On 2 November 2023, the Subsidiary (PT Mandiri
Pada tanggal 28 Maret 2024, Entitas Anak On 28 March 2024, the Subsidiary (PT Mandiri (PT Mandiri Utama Finance) dan PT Bank HSBC Utama Finance) and PT Bank HSBC Indonesia
(PT Mandiri Utama Finance) dan QNB Utama Finance) and QNB signed a loan Indonesia Tbk (“HSBC”) menandatangani Tbk (“HSBC”) signed a credit agreement whereby
menandatangani perjanjian kredit dimana QNB agreement which QNB provides Additional Fixed perjanjian kredit dimana HSBC menyediakan Bank HSBC provides an additional Working Capital
menyediakan fasilitas Fixed Loan Facility Loan facility with total limit amounted to Rp300,000 fasilitas Kredit Modal Kerja dengan maksimum Credit facility with a maximum credit of Rp300,000,
tambahan dengan total maksimum kredit sebesar which is non-revolving and bears a fixed market kredit sebesar Rp300.000, yang bersifat revolving which is revolving with interest rate of 1% with
Rp300.000 yang bersifat non-revolving dan interest rate of 7.45% at the withdrawal date. This dan dikenakan tingkat suku bunga 1% di atas JIBOR upon withdrawal. The withdrawal period for
dikenakan tingkat suku bunga tetap sebesar facility will mature on 14 June 2028. JIBOR pada saat penarikan. Jangka waktu the facility is 24 (twenty four) months from the
7,45% pada saat penarikan. Fasilitas tersebut penarikan fasilitas adalah 24 (dua puluh empat) effective date the contract was signed. This facility
akan jatuh tempo pada 14 Juni 2028. bulan terhitung sejak tanggal efektif kontrak will mature on 2 November 2026.
tersebut ditandatangani. Fasilitas ini akan jatuh
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding tempo pada tanggal 2 November 2026.
pinjaman dari QNB masing-masing sebesar fund borrowings from QNB are amounted to
Rp422.143 dan Rp366.008. Rp422,143 and Rp366,008, respectively. Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Bank HSBC masing-masing fund borrowings from Bank HSBC are amounted to
PT Bank Panin Dubai Syariah Tbk. PT Bank Panin Dubai Syariah Tbk. sebesar Rp300.000 dan RpNihil. Rp300,000 and RpNil, respectively.
Pada tanggal 27 Oktober 2022, Entitas Anak On 27 October 2022, the Subsidiary (PT Mandiri PT Bank of India Indonesia, Tbk PT Bank of India Indonesia, Tbk
(PT Mandiri Utama Finance) memperoleh fasilitas Utama Finance) obtained Excecuting loan facility Pada tanggal 2 Agustus 2023, Entitas Anak On 2 August 2023 the Subsidiary (PT Mandiri
pinjaman Executing dari PT Bank Panin Dubai from PT Panin Dubai Syariah Tbk. ("PDS") with a (PT Mandiri Tunas Finance) dan PT Bank of India Tunas Finance) and PT Bank of India Indonesia
Syariah Tbk. ("PDS") dengan batas maksimum maximum credit limit of Rp450,000, which bears Indonesia, Tbk (“BOII”) menandatangani Tbk (“BOII”) signed a loan agreement where BOII
kredit sebesar Rp450.000 dengan nisbah bagi profit sharing rate of 7%. The term for drawdown perjanjian kredit dimana BOII menyediakan provides a Reducing Demand Loan (Executing)
hasil ditentukan saat penarikan fasilitas sekitar the credit facility is up to 31 October 2023 with a fasilitas Demand Loan Menurun (Executing) facility with a total facility of Rp500.000 with is non-
7%. Jangka waktu penarikan fasilitas tersebut maximum loan tenor of 48 months from the dengan total fasilitas sebesar Rp500.000 yang revolving and bears a fixed interest rate of 6.00% -
adalah sampai dengan 31 Oktober 2023 dengan drawdown date. This facility will mature on 9 June bersifat non-revolving dan dikenakan tingkat suku 7.60%. the facility will mature on 10 August 2026.
tenor pinjaman maksimal 48 bulan sejak tanggal 2027. bunga tetap sebesar antara 6,00% - 7,60%.
penarikan. Fasilitas tersebut akan jatuh tempo Fasilitas tersebut akan jatuh tempo pada tanggal
tanggal 9 Juni 2027. 10 Agustus 2026.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding Pada tanggal 31 Desember 2024 dan 2023 As of 31 December 2024 and 2023 outstanding
pinjaman dari PDS masing-masing sebesar fund borrowing from PDS are amounted to pinjaman dari BOII sebesar Rp277.399 dan fund borrowings from BOII are amounted to
Rp366.364 dan Rp373.487. Rp366,364 and Rp373,487, respectively. Rp443.487. Rp277,399 and Rp443,487, respectively.
PT Bank Jtrust Indonesia Tbk. PT Bank Jtrust Indonesia Tbk. PT Bank Shinhan Indonesia PT Bank Shinhan Indonesia
Pada tanggal 22 Februari 2022, Entitas Anak On 22 February 2022, the Subsidiary (PT Mandiri Pada tanggal 31 Juli 2024, Entitas Anak On 31 July 2024, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh Utama Finance) obtained an additional (PT Mandiri Utama Finance) memperoleh fasilitas Utama Finance) obtained Capital loan non
tambahan fasilitas Kredit Modal Kerja non- non-revolving Working Capital Credit facility from pinjaman Modal Kerja Non Revolving dari revolving facility from PT Bank Shinhan Indonesia.
revolving dari PT Bank Jtrust Indonesia Tbk. PT Bank Jtrust Indonesia Tbk. (“Jtrust”) with a PT Bank Shinhan Indonesia. ("Shinhan") dengan ("Shinhan") with a maximum credit limit of
batas maksimum kredit sebesar Rp300.000 Rp300,000, with interest rate of 7.50%. The term
(“Jtrust”) dengan batas maksimum kredit maximum credit limit of Rp200,000 with an interest dengan tingkat suku bunga penarikan fasilitas for drawdown the credit facility is up to 11
sejumlah Rp200.000 dengan tingkat suku bunga rate of 7.25% with a maximum loan tenor of 48 sekitar 7,50%. Jangka waktu penarikan fasilitas December 2024 with a maximum loan tenor of 48
sebesar 7,25% dengan tenor pinjaman maksimal (fourty eight) months from the date of withdrawal tersebut adalah sampai dengan 11 Desember months from the drawdown date. This facility will
48 (empat puluh delapan) bulan sejak tanggal and the drawdown period for the loan facility is until 2024 dengan tenor pinjaman maksimal 48 bulan mature on 19 August 2028.
penarikan dan jangka waktu penarikan fasilitas 22 February 2023. The facility will mature on sejak tanggal penarikan. Fasilitas tersebut akan
kredit sampai dengan 22 Februari 2023. Fasilitas 8 September 2026. jatuh tempo tanggal 19 Agustus 2028.
tersebut akan jatuh tempo tanggal 8 September
2026. Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Shinhan masing-masing sebesar fund borrowing from Shinhan are amounted to
Pada tanggal 31 Januari 2023, Entitas Anak On 31 January 2023, the Subsidiary (PT Mandiri Rp274.366 dan RpNihil. Rp274,366 and RpNil, respectively.
(PT Mandiri Utama Finance) memperoleh Utama Finance) obtained an additional non-
tambahan fasilitas kredit modal kerja non- revolving working capital credit facility from Jrust PT Bank BCA Syariah PT Bank BCA Syariah
revolving dari jtrust dengan batas maksimum with a maximum credit of Rp200,000 and interest
kredit sejumlah Rp200.000 dengan tingkat suku rate of 6.85% - 7.00% with a maximum loan tenor Pada tanggal 18 November 2020, Entitas Anak On 18 November 2020, the Subsidiary (PT Mandiri
bunga sebesar 6,85% - 7,00% dengan tenor of 48 (fourty eight) months from the withdrawal (PT Mandiri Utama Finance) memperoleh Utama Finance) received an additional Working
pinjaman maksimal 48 (empat puluh delapan) date and the drawdown period for the loan facility tambahan fasilitas pinjaman Kredit Modal Kerja Capital Credit loan facility, bringing the total credit
bulan sejak tanggal penarikan dan jangka waktu is until 31 January 2024. This facility will mature on sehingga total plafon yang diterima dari limit from PT Bank BCA Syariah to Rp200,000,
penarikan fasilitas kredit sampai dengan 17 May 2029. PT Bank BCA Syariah adalah sebesar with an interest rate of 9.00%. The facility will
31 Januari 2024. Fasilitas tersebut akan jatuh Rp200.000 dengan tingkat suku bunga 9,00%. mature on 5 March 2029, and the withdrawal
tempo tanggal 17 May 2029. Fasilitas tersebut akan jatuh tempo pada 5 Maret period is until 30 September 2024.
2029 dan jangka waktu penarikan sampai dengan
tanggal 30 September 2024.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Jtrust masing-masing sebesar fund borrowing from Jtrust are amounted to Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the loans from
Rp345.316 dan Rp501.487. Rp345,316 and Rp501,487, respectively. pinjaman dari BCA Syariah masing-masing BCA Syariah amounted to Rp261,431 and
sebesar Rp261.431 dan Rp224.711. Rp224,711, respectively.
PT BANK MANDIRI (PERSERO) TBK 1562 283 1563
284 ANNUAL REPORT 2024
Page 504
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk.
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued) (h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued) Rupiah (lanjutan) Rupiah (continued)
PT Bank BPD Daerah Istimewa Yogyakarta PT Bank BPD Daerah Istimewa Yogyakarta
PT Bank KEB Hana Indonesia (lanjutan) PT Bank KEB Hana Indonesia (continued)
Pada tanggal 15 Desember 2022, Entitas Anak On 15 December 2022, the Subsidiary (PT Mandiri Pada tanggal 23 Desember 2024, Entitas Anak On 23 December 2024, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Bank BPD Utama Finance) and PT Bank BPD Daerah (PT Mandiri Sekuritas) dan Bank Hana Sekuritas) and Bank Hana signed a credit
Daerah Istimewa Yogyakarta (“Bank BPD DIY”) Istimewa Yogyakarta (“Bank BPD DIY”) signed a menandatangani perjanjian kredit dimana Bank agreement in which Bank Hana provided an
menandatangani perjanjian kredit dimana Bank credit agreement whereby Bank BPD DIY provides Hana memberikan tambahan fasilitas Money additional Money Market Line facility with a
BPD DIY menyediakan tambahan fasilitas Kredit an additional Working Capital Credit facility with a Market Line dengan maksimum fasilitas sebesar maximum amount of Rp150,000. This facility is
Modal Kerja dengan maksimum kredit sebesar maximum credit of Rp100,000, which is non- Rp150.000 yang bersifat non-revolving dengan non-revolving and carries an interest rate of 6.70%.
Rp100.000, yang bersifat non-revolving dan revolving with interest rate of 6.80% upon tingkat suku bunga 6,70%. Fasilitas tersebut The facility will mature on 3 Januari 2025.
dikenakan tingkat suku bunga 6,80% pada saat withdrawal. The withdrawal period for the facility is akan jatuh tempo pada 3 Januari 2025.
penarikan. Jangka waktu penarikan fasilitas 36 (thirty six) months from the effective date the
adalah 36 (tiga puluh enam) bulan terhitung sejak contract was signed. This facility will mature on Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the loans from
tanggal efektif kontrak tersebut ditandatangani. 15 December 2025. pinjaman dari Bank Hana masing-masing Bank Hana were Rp223,764 and Rp279,783,
Fasilitas ini akan jatuh tempo pada tanggal sebesar Rp223.764 dan Rp279.783. respectively.
15 Desember 2025.
PT Bank Permata Tbk. PT Bank Permata Tbk.
Pada tanggal 26 April 2024, Entitas Anak On 26 April 2024, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan Bank BPD DIY Utama Finance) and Bank BPD DIY signed a credit Pada tanggal 25 November 2020, Entitas Anak On 25 November 2020, the Subsidiary (PT Mandiri
menandatangani perjanjian kredit dimana Bank agreement whereby Bank BPD DIY provides an (PT Mandiri Utama Finance) dan PT Bank Utama Finance) and PT Bank Permata Tbk.
BPD DIY menyediakan tambahan fasilitas Kredit additional Working Capital Credit facility with a Permata Tbk. (“Bank Permata”) kembali (“Bank Permata”) signed an additional credit
Modal Kerja dengan maksimum kredit sebesar maximum credit of Rp200,000, which is non- menandatangani tambahan perjanjian kredit agreement whereby Bank Permata provides a
Rp200.000, yang bersifat non-revolving dan revolving with interest rate of 7.00% upon dimana Bank Permata menyediakan fasilitas non-revolving Working Capital Credit facility with a
dikenakan tingkat suku bunga 7,00% pada saat withdrawal. The withdrawal period for the facility is Kredit Modal Kerja dengan maksimum kredit maximum credit limit of Rp250,000 and interest
penarikan. Jangka waktu penarikan fasilitas 36 (thirty six) months from the effective date the sebesar Rp250.000 yang bersifat non-revolving rate of 8.75%. The facility will mature on
adalah 36 (tiga puluh enam) bulan terhitung sejak contract was signed. This facility will mature on dengan tingkat suku bunga 8,75%. Fasilitas 14 February 2022. Term Loan facility (committed) -
tanggal efektif kontrak tersebut ditandatangani. 2 May 2027. tersebut jatuh tempo pada tanggal 14 Februari non-revolving has been extended again until
Fasilitas ini akan jatuh tempo pada tanggal 2022. Pada bulan Februari 2022, jangka waktu 1 August 2027.
2 Mei 2027. fasilitas Term Loan (committed) - non-revolving
telah diperpanjang kembali hingga 1 Agustus
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding 2027.
pinjaman dari Bank BPD DIY masing-masing fund borrowings from Bank BPD DIY are amounted
sebesar Rp250.824 dan Rp159.458. to Rp250,824 and Rp159,458, respectively. Pada tanggal 16 Juni 2022, Entitas Anak On 16 June 2022, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan Bank Permata Tunas Finance) and Bank Permata signed loan
PT Bank Maspion Tbk. PT Bank Maspion Tbk. menandatangani perjanjian kredit dimana Bank agreement which Bank Permata provides a
Permata menyediakan fasilitas Kredit Modal Working Capital Loan facility with a maximum
Pada tanggal 18 September 2023, Entitas Anak On 18 September 2023, the Subsidiary Kerja dengan maksimum kredit sebesar credit limit of Rp400,000 which is non-revolving
(PT Mandiri Tunas Finance) dan Bank Maspion (PT Mandiri Tunas Finance) and Bank Maspion Rp400.000 yang bersifat non-revolving dengan with an interest rate of between 6.00% - 7.60%.
(“Maspion”) menandatangani perjanjian fasilitas (“Maspion”) signed a Fixed Loan Sliding tingkat suku bunga antara 6,00% - 7,60%. This facility will mature on 16 June 2022. On
Pinjaman Modal Kerja Fixed Loan Sliding dengan Installment Working Capital Loan facility Fasilitas tersebut jatuh tempo pada tanggal 16 June 2022, the term of the Term Loan facility
batas maksimum kredit sejumlah Rp300.000. agreement with a maximum credit limit of 16 Juni 2022. Pada tanggal 16 Juni 2022, jangka (committed) - non-revolving has been extended
Fasilitas tersebut akan jatuh tempo tanggal Rp300,000. The facility will mature on 4 April 2027 waktu fasilitas Term Loan (committed) - non- again until 16 June 2025.
4 April 2027 dengan tingkat suku bunga 6,75%. with interest rate of 6.75%. revolving telah diperpanjang kembali hingga
16 Juni 2025.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the
Pada tanggal 10 Juni 2024, Entitas Anak On 10 June 2024, the Subsidiary (PT Mandiri
pinjaman dari Maspion masing-masing sebesar outstanding fund borrowing from Maspion are
(PT Mandiri Utama Finance) dan Bank Permata Utama Finance) and Bank Permata signed an
Rp232.897 dan RpNihil. amounted to Rp232,897 and RpNil, respectively.
kembali menandatangani tambahan perjanjian additional credit agreement whereby Bank
kredit dimana Bank Permata menyediakan Permata provides a non-revolving Working Capital
PT Bank KEB Hana Indonesia PT Bank KEB Hana Indonesia
fasilitas Kredit Modal Kerja dengan maksimum Credit facility with a maximum credit limit of
kredit sebesar Rp500.000 yang bersifat non- Rp500,000 and interest rate of 8.75%. The facility
Pada tanggal 29 Mei 2023, Entitas Anak On 29 May 2023, the Subsidiary (PT Mandiri revolving dengan tingkat suku bunga 8,75%. will mature on 10 March 2025.
(PT Mandiri Utama Finance) dan Bank Hana Utama Finance) and Bank Hana signed a credit Fasilitas tersebut jatuh tempo pada tanggal
menandatangani perjanjian kredit dimana Bank agreement in which Bank Hana provided an 10 Maret 2025.
Hana memberikan tambahan fasilitas Kredit additional Working Capital Credit facility with a
Modal Kerja dengan maksimum fasilitas sebesar maximum amount of Rp200,000. This facility is Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
Rp200.000 yang bersifat non-revolving dengan non-revolving and carries an interest rate of 7.25%. pinjaman dari Bank Permata masing-masing fund borrowings from Bank Permata was
tingkat suku bunga 7,25%. Fasilitas tersebut The facility will mature on 20 June 2027. sebesar Rp218.139 dan Rp568.383. amounted to Rp218,139 and Rp568,383,
akan jatuh tempo pada 20 Juni 2027. respectively
PT BANK MANDIRI (PERSERO) TBK 1564 285 1565
286
ANNUAL REPORT 2024
Page 505
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued) 36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued) (h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued) Rupiah (lanjutan) Rupiah (continued)
PT Bank UOB Indonesia PT Bank UOB Indonesia
PT Bank Bumi Arta Tbk. (lanjutan) PT Bank Bumi Arta Tbk. (continued)
Pada tanggal 23 November 2021, Entitas Anak On 23 November 2021, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan Bank UOB Tunas Finance) and Bank UOB Indonesia (“UOB”) Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
Indonesia (“UOB”) menandatangani perjanjian signed loan agreement which UOB provides a pinjaman dari Bank Arta masing-masing sebesar fund borrowings from Bank Arta are amounted to
kredit dimana UOB menyediakan fasilitas Kredit Working Capital Loan facility with a maximum Rp190.457 dan RpNihil. Rp190,457 and RpNil, respectively.
Modal Kerja dengan maksimum kredit sebesar credit limit of Rp600,000 which is non-revolving
Rp600.000 yang bersifat non-revolving dengan with an interest rate of 6.35%. This facility will
tingkat suku bunga antara 6,35%. Fasilitas mature on 29 May 2025. PT Bank Muamalat Indonesia Tbk. PT Bank Muamalat Indonesia Tbk.
tersebut jatuh tempo pada tanggal
29 Mei 2025. Pada tanggal 29 September 2023, Entitas Anak On 29 September 2023, the Subsidiary
(PT Mandiri Utama Finance) memperoleh fasilitas (PT Mandiri Utama Finance) and PT Bank
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding pinjaman Executing dari PT Bank Muamalat Muamalat Indonesia Tbk (“Bank Muamalat”)
pinjaman dari UOB masing-masing sebesar fund borrowings from UOB are amounted to Indonesia Tbk ("Bank Muamalat") dengan batas signed a credit agreement where by Bank
Rp204.114 dan Rp337.082. Rp204,114 and Rp337,082, respectively.
maksimum kredit sebesar Rp600.000 dengan Muamalat provides an additional Executing Credit
PT Bank SMBC Indonesia Tbk. PT Bank SMBC Indonesia Tbk. nisbah bagi hasil ditentukan saat penarikan facility with a maximum credit of Rp600,000. The
fasilitas. Jangka waktu penarikan fasilitas withdrawal period for the facility until
Pada tanggal 24 Mei 2021 dan terakhir On 24 May 2021, and last extended on 24 May tersebut adalah sampai dengan 29 September 29 September 2024 with tenor of 48 (fourty eight)
diperpanjang pada tanggal 24 Mei 2023, Entitas 2023, the Subsidiary (PT Mandiri Tunas Finance) 2024 dengan tenor pinjaman maksimal 48 (empat months from the effective date the contract was
Anak (PT Mandiri Tunas Finance) mendapat obtained a revolving Loan on Note facility from puluh delapan) bulan sejak tanggal penarikan. signed. This facility will mature on 29 September
fasilitas Loan on Note yang bersifat revolving dari PT Bank SMBC Indonesia Tbk ("SMBC") with a Fasilitas ini akan jatuh tempo pada tanggal 2028.
PT Bank SMBC Indonesia Tbk (“SMBC”) total facility amount of Rp300,000. The first
29 September 2028.
sehingga total keseluruhan fasilitas Loan on Note withdrawal was made on 28 April 2023. The facility
sebesar Rp300.000. penarikan pertama has been extended until 30 April 2025.
dilakukan pada tanggal 28 April 2023. Fasilitas Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
tersebut diperpanjang sampai dengan tanggal pinjaman dari Bank Muamalat masing-masing fund borrowings from Bank Muamalat are
30 April 2025. sebesar Rp176.791 dan Rp117.834. amounted to Rp176,791 and Rp117,834,
respectively.
Pada tahun 2023, Entitas Anak (PT Mandiri On 2023, the Subsidiary (PT Mandiri Sekuritas)
Sekuritas) telah menandatangani Perjanjian has signed a Credit Agreement with SMBC.SMBC
Kredit dengan SMBC. SMBC memberikan provides loan on Note facility of Rp225,000 or the PT Bank Oke Indonesia Tbk. PT Bank Oke Indonesia Tbk.
fasilitas Loan on Note sebesar Rp225.000 atau equivalent in USD currency with a maximum USD
setara dalam mata uang USD dengan maksimum currency of 90% of the limit and a Bank Guarantee Pada tanggal 23 Maret 2022, Entitas Anak On 23 March 2022, the Subsidiary (PT Mandiri
valuta USD sebesar 90% dari limit dan Bank of Rp100,000. The maximum combined value limit (PT Mandiri Utama Finance) dan PT Bank Oke Utama Finance) and PT Bank Oke Indonesia Tbk.
Garansi sebesar Rp100.000. Adapun batas nilai for Loan on Note and Bank Guarantee facilities is Indonesia Tbk. (“OK Bank”) menandatangani (“OK Bank”) signed a non-revolving working capital
gabungan maksimum atas fasilitas Loan on Note Rp225,000 with interest rate of 5.95%. This facility perjanjian fasilitas pinjaman modal kerja non- loan facility agreement with a maximum credit limit
dan Bank Garansi adalah sebesar Rp225.000 has extended is valid until 31 Oktober 2025.
revolving dengan batas maksimum kredit of Rp200,000 which bears an interest rate of
dengan tingkat suku bunga sebesar 5,95%.
Fasilitas ini telah diperpanjang sampai dengan sejumlah Rp200.000 yang dikenakan tingkat 7.00% per annum. The term for withdrawing the
31 Oktober 2025. suku bunga 7,00% per tahun. Jangka waktu credit facility is up to 22 December 2022 with a
penarikan fasilitas kredit adalah sampai dengan maximum loan tenor of 48 (fourty eight) months
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding 22 Desember 2022 dengan tenor pinjaman from the drawdown date. The facility will mature on
pinjaman dari SMBC masing-masing sebesar fund borrowings from SMBC are amounted to maksimal 48 (empat puluh delapan) bulan sejak 7 October 2026.
Rp200.000 dan Rp250.000. Rp200,000 and Rp250,000 respectively. tanggal penarikan. Fasilitas tersebut akan jatuh
tempo tanggal 7 Oktober 2026.
PT Bank Bumi Arta Tbk. PT Bank Bumi Arta Tbk.
Pada tanggal 13 Agustus 2024, Entitas Anak On 13 August 2024, the Subsidiary (PT Mandiri Pada tanggal 6 Juni 2022, Entitas Anak On 6 June 2022, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Bank Bumi Utama Finance) and PT Bank Bumi Arta Tbk. (PT Mandiri Tunas Finance) dan OK Bank Tunas Finance) and OK Bank signed a non-
Arta Tbk. (“Bank Arta”) menandatangani (“Bank Arta”) signed a credit agreement whereby menandatangani perjanjian fasilitas Pinjaman revolving Installment Working Capital Loan facility
perjanjian kredit dimana Bank Arta menyediakan Bank Arta provides a non-revolving Working Modal Kerja Installment non-revolving dengan agreement with a maximum credit limit of
fasilitas Kredit Modal Kerja dengan maksimum Capital Credit facility with a maximum credit of
batas maksimum kredit sejumlah Rp500.000. Rp500,000. The facility will mature on 15 June
kredit sebesar Rp200.000 yang bersifat non- Rp200,000 and bears an interest rate of 7.00%-
revolving dan dikenakan tingkat suku bunga 7.25%. The facility will mature on 13 February Fasilitas tersebut akan jatuh tempo tanggal 2025 with interest rate of 6.00% - 7.60%.
7,00%-7,25%. Fasilitas tersebut akan jatuh 2029. 15 Juni 2025 dengan tingkat suku bunga antara
tempo pada tanggal 13 Februari 2029. 6,00% - 7,60%.
PT BANK MANDIRI (PERSERO) TBK 1566 287
1567
288 ANNUAL REPORT 2024
Page 506
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Rupiah (lanjutan) Rupiah (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Victoria International Tbk. PT Bank Victoria International Tbk.
PT Bank Oke Indonesia Tbk. (lanjutan) PT Bank Oke Indonesia Tbk. (continued) Pada tanggal 23 Juni 2021, Entitas Anak On 23 June 2021, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) memperoleh fasilitas Utama Finance) obtained a Money Market Line
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the pinjaman Money Market Line dari PT Bank loan facility from PT Bank Victoria Internasional
pinjaman dari OK Bank masing-masing sebesar outstanding fund borrowing from OK Bank are Victoria Internasional Tbk. (“Bank Victoria”) Tbk (“Bank Victoria”) with a maximum credit limit of
dengan batas maksimum kredit sejumlah Rp250,000 with an interest rate that follows the
Rp167.648 dan Rp388.874. amounted to Rp167,648 and Rp388,874, Rp250.000 dengan tingkat suku bunga mengikuti prevailings market interest rates. This facility
respectively. suku bunga pasar yang berlaku. Fasilitas ini jatuh matures on 23 June 2022. Regarding the
tempo pada 23 Juni 2022. Atas fasilitas Money expiration of Money Market Line Facility, an
PT Bank Resona Perdania PT Bank Resona Perdania Market Line yang jatuh tempo tersebut telah di addendum has been made, the maturity becomes
addendum, sehingga jatuh temponya menjadi 23 June 2023 with a reduction in the maximum
23 Juni 2023 dengan penurunan batas credit limit to Rp150,000 with an interest rate
Pada tanggal 25 Februari 2021, Entitas Anak On 25 February 2021, the Subsidiary (PT Mandiri maksimum kredit menjadi sejumlah Rp150.000 following the prevailing market interest rate around
(PT Mandiri Utama Finance) dan PT Bank Utama Finance) and PT Bank Resona Perdania yang mempunyai tingkat suku bunga mengikuti 5.50% - 6.66%.
Resona Perdania (“Bank Resona”) (“Bank Resona”) signed a credit agreement suku bunga pasar yang berlaku sekitar 5,50% -
menandatangani perjanjian kredit dimana Bank whereby Bank Resona provides a non-revolving 6,66%.
Resona menyediakan fasilitas Kredit Modal Kerja Working Capital Credit facility with a maximum
Pada tanggal 20 Juli 2023, Entitas Anak On 20 July 2023, the Subsidiary (PT Mandiri
dengan maksimum kredit sebesar Rp200.000 credit of Rp200,000 and bears an interest rate of (PT Mandiri Utama Finance) menandatangani Utama Finance) signed an extension of the Money
yang bersifat non-revolving dan dikenakan tingkat 8.8%. The facility will mature on 1 July 2027. perpanjangan fasilitas pinjaman Money Market Market Line loan facility from Bank Victoria, so that
suku bunga 8,8%. Fasilitas tersebut akan jatuh Line dari Bank Victoria, sehingga jatuh tempo the maturity of the facility becomes 24 June 2024
tempo pada tanggal 1 Juli 2027. fasilitasnya menjadi 24 Juni 2024 dan sudah and has been extended until 24 July 2024 with
perpanjang hingga 24 Juli 2024 dengan tingkat interest rates following the prevailing interest rates.
suku bunga mengikuti tingkat suku bunga yang This facility will mature on 24 July 2024 and has
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding berlaku. Pinjaman tersebut akan jatuh tempo been extended again until 24 June 2025.
pinjaman dari Bank Resona masing-masing fund borrowings from Bank Resona are amounted pada tanggal 24 Juli 2024 dan sudah di
sebesar Rp166.312 dan RpNihil. to Rp166,312 and RpNil, respectively. perpanjang kembali hingga 24 Juni 2025.
PT Bank CTBC PT Bank CTBC Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, oustanding
pinjaman dari Bank Victoria masing-masing fund borrowings from Bank Victoria are Rp149,711
sebesar Rp149.711 dan Rp65.580. and Rp65,580 respectively.
Pada tanggal 11 September 2024, Entitas Anak On 11 September 2024, the Subsidiary (PT
(PT Mandiri Utama Finance) telah Mandiri Utama Finance) has signed a credit facility PT Sea Bank Indonesia. PT Sea Bank Indonesia.
menandatangani perjanjian fasilitas kredit Money agreement Money Market Line with PT Bank
Market Line dengan PT Bank CTBC (“CTBC”) CTBC ("CTBC") where the facility provided will Pada tanggal 13 Agustus 2024, Entitas Anak On 13 Agustus 2024, the Subsidiary (PT Mandiri
(PT Mandiri Utama Finance) dan PT Bank Utama Finance) has signed a credit facility
dimana fasilitas yang diberikan akan berakhir mature on 13 February 2025. The facility provided Seabank Indonesia ("SeaBank") menandatangani agreement Money Market Line with PT Sea Bank
tanggal 13 Februari 2025. Fasilitas yang by CTBC is amounted to Rp150,000. The interest, perjanjian fasilitas pinjaman modal kerja non Indonesia ("SeaBank") with a maximum credit limit
diberikan CTBC sebesar Rp150.000. sesuai suku according to the market interest rate in effect at the revolving dengan batas maksimum kredit of IDR 500,000, subject to an interest rate of 7.2%.
bunga pasar yang berlaku pada saat penarikan time of the term promissory loan withdrawal. sejumlah Rp500.000 yang dikenakan tingkat The credit facility withdrawal period is valid until
pinjaman. suku bunga 7.2%. Jangka waktu penarikan 1 May 2025, with a maximum loan tenure of
fasilitas kredit adalah sampai dengan 01 Mei 48 months from the withdrawal date. This facility
2025 dengan tenor pinjaman maksimal 48 bulan will mature on 1 November 2028.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, oustanding sejak tanggal penarikan. Fasilitas ini akan jatuh
pinjaman dari CTBC masing-masing sebesar fund borrowings from CTBC are Rp150,000 and tempo pada tanggal 1 November 2028.
Rp150.000 dan Rp49.994. Rp49,994 respectively.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, oustanding
pinjaman dari SeaBank masing-masing sebesar fund borrowings from SeaBank are Rp148,706 and
PT Bank Victoria International Tbk. PT Bank Victoria International Tbk. Rp148.706 dan RpNihil. RpNil, respectively.
Pada tanggal 23 Juni 2021, Entitas Anak PT Bank DKI Syariah PT Bank DKI Syariah
(PT Mandiri Utama Finance) memperoleh fasilitas On 23 June 2021, the Subsidiary (PT Mandiri
pinjaman Money Market Line dari PT Bank Utama Finance) obtained a Money Market Line Pada tanggal 15 Desember 2021, Entitas Anak On 15 December 2021, the Subsidiary (PT Mandiri
(PT Mandiri Tunas Finance) dan PT Bank DKI Tunas Finance) and PT Bank DKI (“Bank DKI”)
Victoria Internasional Tbk. ("Bank Victoria") loan facility from PT Bank Victoria Internasional (“Bank DKI”) menandatangani perjanjian kredit signed a credit agreement where Bank DKI
dengan batas maksimum kredit sejumlah Tbk ("Bank Victoria") with a maximum credit limit dimana Bank DKI menyediakan fasilitas Kredit provided an Executing Working Capital Loan
Rp250.000 dengan tingkat suku bunga mengikuti of Rp250,000 with an interest rate that follows the Modal Kerja Executing - Term Loan dengan total facility - Term Loan Facility with a total facility of
suku bunga pasar yang berlaku. Fasilitas ini jatuh prevailings market interest rates. This facility fasilitas sebesar Rp500.000 yang bersifat Rp500,000 which is non-revolving. These facilities
tempo pada 23 Juni 2022. Atas fasilitas Money matures on 23 June 2022. Regarding the non-revolving. Fasilitas tersebut memiliki jatuh have various maturities and range between
tempo yang beragam dan berkisar antara bulan December 2024 to March 2025 with fixed interest
Market Line yang jatuh tempo tersebut telah di expiration of Money Market Line Facility, an Desember 2024 sampai dengan bulan Maret rate ranging from 6.00% - 7.60%.
addendum, sehingga jatuh temponya menjadi addendum has been made, the maturity becomes 2025 dengan tingkat suku bunga tetap berkisar
23 Juni 2023 dengan penurunan batas 23 June 2023 with a reduction in the maximum antara 6,00% - 7,60%.
maksimum kredit menjadi sejumlah Rp150.000 credit limit to Rp150,000 with an interest rate
yang mempunyai tingkat suku bunga mengikuti following the prevailing market interest rate around Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari DKI Syariah masing-masing fund borrowings from DKI Syariah was amounted
suku bunga pasar yang berlaku sekitar 5,50% - 5.50% - 6.66%. sebesar Rp109.657 dan Rp24.937. to Rp109,657 and Rp24,937 respectively.
6,66%.
PT BANK MANDIRI (PERSERO) TBK 1568 289 1569
290 ANNUAL REPORT 2024
Page 507
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued) 36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued)
(h) Lain-lain (lanjutan) (h) Others (continued) (h) Lain-lain (lanjutan) (h) Others (continued)
Mata uang asing (lanjutan) Foreign currencies (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Mizuho Indonesia PT Bank Mizuho Indonesia
PT Standard Chartered PT Standard Chartered
Pada tanggal 8 April 2022, Entitas Anak On 8 April 2022, the Subsidiary (PT Mandiri Tunas
Pada tanggal 1 Desember 2020, Entitas Anak On 1 December 2020, the Subsidiary (PT Mandiri (PT Mandiri Tunas Finance) dan PT Bank Mizuho Finance) and PT Bank Mizuho Indonesia
(PT Mandiri Sekuritas) dan PT Standard Sekuritas) and PT Standard Chartered Indonesia (“Mizuho”) menandatangani perjanjian (“Mizuho”) signed a loan agreement amounted to
Chartered ("Standchart") menandatangani ("Standchart") signed a non-revolving working kredit sebesar USD50.000.000 (nilai penuh) yang USD50,000,000 (full amount) which is non-
perjanjian fasilitas pinjaman modal kerja non capital loan facility agreement with a maximum bersifat non-revolving. Penarikan fasilitas revolving facility. The drawdown loan facility was
revolving dengan batas maksimum kredit credit limit of IDR 225,000, subject to an interest dilakukan pada tanggal 13 Februari 2023 dengan made on 13 February 2023 with a tenor of 3 (three)
tenor 3 (tiga) tahun dan dikenakan tingkat suku years and bears a fixed interest rate of 6.98%
sejumlah Rp225.000 yang dikenakan tingkat rate of 6.20%. This facility will mature on bunga tetap 6,98% dengan lindung nilai penuh. which fully hedged. This facility will mature on
suku bunga 6,20%. Fasilitas ini akan jatuh tempo 3 January 2025.. Fasilitas tersebut jatuh tempo pada tanggal 13 February 2026.
pada tanggal 3 Januari 2025. 13 Februari 2026.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, oustanding Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Standchart masing-masing sebesar fund borrowings from Standchart are Rp100,000 pinjaman dari Mizuho masing-masing sebesar fund borrowings from Mizuho was amounted to
Rp100.000 dan RpNihil. and RpNil, respectively. Rp336.458 dan Rp577.302. Rp336,458 and Rp577,302, respectively.
PT Bank Mega Tbk. PT Bank Mega Tbk. MUFG Bank, Ltd., Singapura MUFG Bank, Ltd., Singapore
Pada tanggal 13 April 2022, Entitas Anak On 13 April 2022, Subsidiary (PT Mandiri Tunas
Pada tanggal 25 Februari 2021, Entitas Anak On 25 February 2021, the Subsidiary (PT Mandiri (PT Mandiri Tunas Finance) dan MUFG Bank Finance) and MUFG Bank Ltd., Singapore
(PT Mandiri Utama Finance) dan PT Bank Mega Utama Finance) and PT Bank Mega Tbk. (“Bank Ltd., Singapura (“MUFG”) menandatangani (“MUFG”) signed a loan agreement whereby
Tbk. (“Bank Mega”) menandatangani perjanjian Mega”) signed a credit agreement whereby Bank perjanjian pinjaman dimana MUFG menyediakan MUFG provides an Uncommitted Long-Term
kredit dimana Bank Mega menyediakan fasilitas Mega provides a non-revolving Working Capital fasilitas Uncommitted Long-Term Loan/Money Loan/Money Market Line facility with a total limit of
Kredit Modal Kerja dengan maksimum kredit Credit facility with a maximum credit of Market Line dengan total maksimum kredit Rp409,459 which is revolving and bears a fixed
sebesar Rp1.000.000 yang bersifat non-revolving Rp1,000,000 and bears an interest rate of 8.75%. sebesar Rp409.459 yang bersifat revolving dan interest rate of USD-SOFR+1.08%-1.20% per
dan dikenakan tingkat suku bunga 8,75%. The facility will mature on 25 February 2025. dikenakan tingkat suku bunga tetap sebesar annum upon drawdown. This facility will matures
Fasilitas tersebut akan jatuh tempo pada tanggal USD-SOFR+1,08%-1,20% per tahun pada saat on 11 April 2025.
25 Februari 2025. penarikan. Fasilitas tersebut jatuh tempo pada
tanggal 11 April 2025.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari Bank Mega masing-masing fund borrowings from Bank Mega are amounted to pinjaman dari MUFG masing-masing sebesar fund borrowings from MUFG was amounted to
sebesar Rp54.149 dan Rp216.461. Rp54,149 and Rp216,461, respectively. Rp76.770 dan Rp219.678. Rp76,770 and Rp219,678, respectively.
Mata uang asing Foreign currencies The Development Bank of Singapore Limited The Development Bank of Singapore Limited
PT Bank Danamon Indonesia Tbk. PT Bank Danamon Indonesia Tbk. Pada tanggal 20 Maret 2020, Entitas Anak On 20 March 2020, the Subsidiary (PT Mandiri
(PT Mandiri Sekuritas) dan The Development Sekuritas) and The Development Bank of
Pada tanggal 13 November 2023, Entitas Anak On 13 November 2023, the Subsidiary Bank of Singapore Limited (“DBS”) Singapore Limited (“DBS”) signed an additional
menandatangani penambahan fasilitas perjanjian Working Capital Loan facility amounted to
(PT Mandiri Tunas Finance) mendapat fasilitas (PT Mandiri Tunas Finance) received an revolving Kredit Modal Kerja sebesar USD7.500.000 (nilai USD7,500,000 (full amount) with fixed interest rate
Term Loan yang bersifat revolving dari PT Bank Term Loan facility from PT Bank Danamon penuh) dengan bunga tetap sebesar 7,24% pada of 7.24% at the loan drawdown period. This facility
Danamon Indonesia Tbk. (“Danamon”) sebesar Indonesia Tbk. (“Danamon”) so that the total saat periode penarikan kredit. Fasilitas ini ditarik has first withdrawn on December 2019 and have
Rp1.500.000 dengan suku bunga 6,00% - 7,60% Working Capital Loan facility and received non- pertama kali pada bulan Desember 2019 dan no maturity date which the facility will mature when
pada saat penarikan serta jatuh tempo pada revolving Term Loan facilities of Rp1,500,000 with tidak memiliki jatuh tempo, dimana fasilitas the Subsidiary or DBS decided to terminate the
tanggal 31 Desember 2024 dan 28 Februari an interest rate of 6.00% - 7.60% on drawdown tersebut akan berlaku hingga pihak Entitas Anak agreement.
2027. and will mature on 31 December 2024 and atau DBS menyatakan berakhirnya fasilitas
28 February 2027. tersebut.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding
pinjaman dari DBS masing-masing sebesar fund borrowings from DBS amounted to Rp48,486
pinjaman dari Danamon masing-masing sebesar fund borrowings from Danamon was amounted to ekuivalen Rp48.486 dan RpNihil. and RpNil, respectively.
Rp1.168.865 dan RpNihil. Rp1,168,865 and RpNil, respectively.
Pinjaman yang diterima oleh PT Mandiri Tunas Fund borrowings from PT Mandiri Tunas Finance
PT Bank Permata Indonesia Tbk. PT Bank Permata Indonesia Tbk. Finance dan PT Mandiri Utama Finance dijamin and PT Mandiri Utama Finance are secured by
dengan piutang pembiayaan konsumen sejumlah consumer financing receivables amounting to
Pada tanggal 12 April 2023, Entitas anak On 12 April 2023, the Subsidiary Rp23.464.134 pada tanggal 31 Desember 2024 Rp23,464,134 as of 31 December 2024
(PT Mandiri Tunas Finance) mendapat fasilitas (PT Mandiri Tunas Finance) received an revolving (2023: Rp18.002.436) (Catatan 13e) dan (2023: Rp18,002,436) (Note 13e) and net
Term Loan yang bersifat non-revolving dari Term Loan facility from PT Bank Permata investasi bersih dalam sewa pembiayaan investment in finance leases amounted to
PT Bank Permata Indonesia Tbk. (“Permata”) Indonesia Tbk. (“Permata”) so that the total sejumlah Rp1.583.867 pada tanggal Rp1,583,867 as of 31 December 2024 (2023:
31 Desember 2024 (2023: Rp874.859) (Catatan Rp874,859) (Note 14e).
sebesar Rp1.200.000 dengan suku bunga 6,00% Working Capital Loan facility and received non- 14e).
- 7,60% pada saat penarikan, serta jatuh tempo revolving Term Loan facilities of Rp1,200,000 with
pada tanggal 14 Agustus 2027. an interest rate of 6.00% - 7.60% on drawdown Fasilitas pinjaman dari beberapa bank dan bank The loan facilities from several banks and
and will mature on 14 August 2027. sindikasi tersebut mensyaratkan Entitas Anak syndication banks require Subsidiaries to provide
untuk memberikan pemberitahuan tertulis dalam written notices in terms of dividend distribution,
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, outstanding hal pembagian dividen, perubahan modal dan changes in capital and shareholders, changes in
pinjaman dari Permata masing-masing sebesar fund borrowings from Permata was amounted to pemegang saham, perubahan susunan direksi the composition of the board of directors and
Rp656.838 dan RpNihil. Rp656,838 and RpNil, respectively. dan komisaris, perubahan bisnis utama, investasi commissioners, changes in the main business,
dan perolehan pinjaman baru dari bank lain. investments and obtaining new loans from other
banks.
PT BANK MANDIRI (PERSERO) TBK 1570 291 1571
292 ANNUAL REPORT 2024
Page 508
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
36. PINJAMAN YANG DITERIMA (lanjutan) 36. FUND BORROWINGS (continued) 37. PINJAMAN DAN EFEK-EFEK SUBORDINASI 37. SUBORDINATED LOANS AND MARKETABLE
(lanjutan) SECURITIES (continued)
(h) Lain-lain (lanjutan) (h) Others (continued)
Medium Term Notes Subordinasi II Bank Mandiri Medium Term Notes Subordinated II Bank Mandiri
Mata uang asing (lanjutan) Foreign currencies (continued) (lanjutan) (continued)
The Development Bank of Singapore Limited The Development Bank of Singapore Limited MTN Subordinasi II memiliki jangka waktu 5 (lima) Subordinated MTN II has 5 (five) years in terms and
(lanjutan) (continued) tahun dan akan jatuh tempo pada tanggal 23 Juni will mature on 23 June 2028, in which issued scriptless
2028, diterbitkan tanpa warkat dengan tingkat bunga with a fixed rate of 6.95% per annum. The Trustee of
Dalam perjanjian pinjaman tersebut, Entitas Anak In the loan agreement, the Subsidiaries are also tetap sebesar 6,95% per tahun. Wali amanat dari the issuance of Subordinated MTN II is PT Bank
juga diwajibkan untuk memenuhi persyaratan required to meet financial requirements such as penerbitan MTN Subordinasi II adalah PT Bank Negara Indonesia (Persero) Tbk.
keuangan seperti rasio jumlah utang bunga the ratio of total debt to equity not exceeding a Negara Indonesia (Persero) Tbk.
terhadap ekuitas tidak melebihi rasio 10:1 dan ratio of 10:1 and other reporting obligations.
kewajiban penyampaian laporan lainnya. Bunga MTN Subordinasi II dibayarkan setiap triwulan, Interest of Subordinated MTN II is paid on quarterly
dengan pembayaran bunga pertama dilakukan pada basis, the first interest payment will be made on
Bank Mandiri dan Entitas Anak telah melakukan Bank Mandiri and its Subsidiaries have made tanggal 23 September 2023, sedangkan pembayaran 23 September 2023 while the last interest payment, in
pembayaran bunga pinjaman yang diterima interest payments on fund borrowings according to bunga terakhir sekaligus jatuh tempo MTN which also the maturity date and the repayment of the
sesuai dengan jadwal pembayaran bunga selama the interest payment schedule for the year ended Subordinasi II adalah pada tanggal 23 Juni 2028 yang principal of Subordinated MTN II, is on 23 June 2028.
tahun yang berakhir tanggal 31 Desember 2024 31 December 2024 and 2023. juga merupakan tanggal pelunasan pokok MTN The principal of MTN II will be fully repaid on the
dan 2023. Subordinasi II. Pembayaran pokok MTN Subordinasi maturity date. On 20 July 2023, Subordinated MTN II
II dilakukan secara penuh pada saat tanggal jatuh approved as supplementary capital components (Tier
Selama periode dan tahun yang berakhir tanggal During the periode and year ended 31 December tempo. Pada tanggal 20 Juli 2023, MTN Subordinasi II 2) according to the approval from FSA through letter
31 Desember 2024 dan 2023, Bank Mandiri dan 2024 and 2023, Bank Mandiri and its Subsidiaries telah mendapat persetujuan dari Otoritas Jasa No. SR-51/PB.21/2023.
Entitas Anak telah memenuhi kondisi dan have complied with the terms and conditions set Keuangan untuk dicatat sebagai komponen modal
persyaratan yang ditetapkan dalam perjanjian forth in the fund borrowings agreement. pelengkap (Tier 2) melalui surat No. SR-
pinjaman yang diterima. 51/PB.21/2023.
37. PINJAMAN DAN EFEK-EFEK SUBORDINASI 37. SUBORDINATED LOANS AND MARKETABLE Sebelum dilunasinya semua jumlah terutang yang Prior to full repayment of the amount outstanding of
SECURITIES harus dibayar, Bank Mandiri berkewajiban untuk: (i) the MTN, Bank Mandiri is obliged to: (i) maintain at all
memelihara pada setiap saat keadaan keuangan times soundness of financial condition in accordance
Berdasarkan jenis dan mata uang: By type and currency: berada dalam kondisi sehat sesuai ketentuan OJK; (ii) to FSA regulation; (ii) maintain a minimum level of
mempertahankan tingkat kesehatan Bank minimal soundness composite rating of 3 (three) which is
2024 2023 berada dalam peringkat komposit 3 (tiga) yang categorised as "Fair", according to internal
tergolong “Cukup Baik”, sesuai penilaian internal assessment based on FSA regulation and/or Bank
Rupiah Rupiah berdasarkan ketentuan/peraturan OJK dan/atau Bank Indonesia; (iii) obtain and comply with all requirements
Pihak berelasi (Catatan 56) Related parties (Note 56) Indonesia; (iii) memperoleh, mematuhi segala and exercise all necessary things to keep the
Medium Term Notes Medium Term Notes ketentuan dan melakukan hal-hal yang diperlukan authority, license and approval (from government or
Subordinasi II - 10.000 Subordinated II untuk menjaga tetap berlakunya segala kuasa, izin, other authorities) comply with requirement in
Subordinoted notes syariah Subordinated notes dan persetujuan (baik dari pemerintah maupun dari accordance to Republic of Indonesia’s law.
mudharabah 40.000 25.000 sharia mudharabah pihak yang berwenang lainnya) dan melakukan hal-
hal yang diwajibkan oleh peraturan perundang-
40.000 35.000 undangan Negara Republik Indonesia.
Pihak ketiga Third parties Bank Mandiri tanpa persetujuan tertulis Wali Amanat Bank Mandiri without written permission from the
Medium Term Notes Medium Term Notes tidak akan melakukan hal-hal sebagai berikut: (i) Trustee shall not: (i) reduce registered capital, issued
Subordinasi II 100.000 90.000 Subordinated II mengurangi modal dasar, modal ditempatkan dan capital and paid-up capital, except required by the
Subordinoted notes syariah Subordinated notes modal disetor, kecuali karena adanya ketentuan government, authorised by the Authorities or Bank
mudharabah 160.000 175.000 sharia mudharabah Pemerintah, Otoritas yang Berwenang atau Bank Indonesia; (ii) change the core business; (iii) perform
260.000 265.000 Indonesia; (ii) mengadakan perubahan bidang usaha merger, dissolvement and/or taken over by other entity
utama; (iii) mengadakan penggabungan, peleburan which lead to dissolution of Bank Mandiri.
Total Rupiah 300.000 300.000 Total Rupiah dan/atau pengambilalihan dengan entitas lain yang
menyebabkan bubarnya Bank Mandiri.
Mata uang asing Foreign currencies Tidak terdapat pelanggaran atas pembatasan There was no breach of the Trustee restrictions
Two-step loans (TSL) Two-step loans (TSL) perjanjian perwaliamanatan MTN Subordinasi II agreement on Subordinated MTN II during the period
Pihak ketiga Third parties selama periode yang berakhir pada 31 Desember ended on 31 December 2024.
Asian Development Bank Asian Development Bank 2024.
(ADB) (Catatan 62.B.(iv)) 104.015 115.735 (ADB) (Catatan 62.B.(iv))
Pada tanggal 31 Desember 2024, peringkat MTN As of 31 December 2024, rating of MTN Subordinated
404.015 415.735 Subordinasi II menurut Pefindo adalah idAA (double II based on Pefindo was idAA (double A).
Dikurangi: biaya penerbitan yang A).
belum diamortisasi (453) (564 ) Less: unamortised issuance cost
MTN Subordinasi II tidak dijamin dengan agunan Subordinated MTN II is not guaranteed by a public
Neto 403.562 415.171 Net umum sesuai Pasal 1131 dan 1132 Kitab Undang- collateral which refer to Article 1131 and 1132 of
Undang Hukum Perdata maupun agunan khusus Indonesian Civil Law (UU Hukum Perdata) or include
termasuk tidak dijamin oleh Bank atau Entitas Anak, special collateral is not guaranteed by Bank or the
Medium Term Notes Subordinasi II Bank Mandiri Medium Term Notes Subordinated II Bank Mandiri Negara Republik Indonesia atau pihak ketiga lainnya Subsidiary, Republic of Indonesia or other related
dan tidak dimasukkan dalam program penjaminan parties and not included to bank guarantee program
Dalam rangka memperkuat struktur penghimpunan In order to strengthen the long-term funding structure bank yang dilaksanakan oleh Lembaga Penjaminan implemented by Deposit Insurance Corporation (LPS)
dana jangka panjang dan mendukung ekspansi kredit, as well as to support the credit expansion, on 23 June Simpanan atau penggantinya. Sesuai dengan or its substitute. Based on the Law and regarding
pada tanggal 23 Juni 2023, Bank Mandiri menerbitkan 2023, Bank Mandiri issued Subordinated Medium Term peraturan perundang-undangan yang berlaku dan amendment Article 19 Paragraph (1) letter f of
Medium Term Notes Subordinasi II Bank Mandiri Notes II Bank Mandiri 2023 ("Subordinated MTN II") mengikuti ketentuan pasal 19 ayat (1) huruf f regulations of the KPMM Financial Services Authority
Tahun 2023 (“MTN Subordinasi II”) sebesar amounted to Rp100,000. On 31 December 2024, the peraturan Otoritas Jasa Keuangan KPMM dan and is an obligation of the subordinated issuer, in
Rp100.000. Pada tanggal 31 Desember 2024, biaya unamortised issuance cost of Subordinated MTN II merupakan kewajiban penerbit yang disubordinasi, accordance with article 5 of the Subordinated MTN
penerbitan MTN Subordinasi II yang belum amounted to Rp453. sesuai dengan pasal 5 Perjanjian Penerbitan MTN Issuance Agreement.
diamortisasi sebesar Rp453. Subordinasi.
PT BANK MANDIRI (PERSERO) TBK 1572 293 1573
294 ANNUAL REPORT 2024
Page 509
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
37. PINJAMAN DAN EFEK-EFEK SUBORDINASI 37. SUBORDINATED LOANS AND MARKETABLE 37. PINJAMAN DAN EFEK-EFEK SUBORDINASI 37. SUBORDINATED LOANS AND MARKETABLE
(lanjutan) SECURITIES (continued) (lanjutan) SECURITIES (continued)
Medium Term Notes Subordinasi II Bank Mandiri Medium Term Notes Subordinated II Bank Mandiri Entitas Anak (lanjutan) Subsidiaries (continued)
(lanjutan) (continued)
Subordinated notes syariah mudharabah (lanjutan) Subordinated notes syariah mudharabah (continued)
Two-step loans - Asian Development Bank Two-step loans - Asian Development Bank
Selama berlakunya jangka waktu Sukuk Mudharabah Throughout the tenure of the 2023 BSI Subordinated
Subordinasi BSI Tahun 2023 dan sebelum Mudharabah Sukuk and until the full repayment of both
Akun ini merupakan fasilitas kredit dari Asian This account represents a loan facility from Asian dilunasinya semua pokok dan bagi hasil, Entitas Anak principal and profit-sharing, the Subsidiary is obligated
Development Bank (“ADB”) kepada Pemerintah Development Bank (“ADB”) to the Government of the berkewajiban untuk: (i) menjaga rasio Capital to: (i) maintain a Capital Adequacy Ratio (“CAR”) of not
Republik Indonesia, melalui Kementerian Keuangan Republic of Indonesia, through the Ministry of Finance Adequacy Ratio (“CAR”) tidak kurang dari 12% (dua less than 12%; (ii) ensure that the 2023 Subordinated
Republik Indonesia, untuk disalurkan kepada bank of the Republic of Indonesia, which are relent to belas persen); (ii) memastikan bahwa Sukuk Mudharabah Sukuk is not owned by more than 49
peserta guna membiayai beberapa jenis proyek di participating banks to finance several projects in Mudharabah Subordinasi Tahun 2023 ini tidak akan (forty nine) investors; (iii) submit to the monitoring
Indonesia. Rincian fasilitas ini adalah sebagai berikut: Indonesia. The detail of this facility is as follows: dimiliki oleh lebih dari 49 (empat puluh sembilan) agent the following: (a) Copies of reports submitted to
investor; (iii) menyerahkan kepada agen pemantau the Financial Services Authority (OJK), including the
Fasilitas kredit/ Tujuan/ Jangka waktu/ sebagai berikut: (a) Salinan dari laporan yang bank's health assessment report, no later than 5 (five)
Loan facility Purpose Period disampaikan kepada OJK termasuk laporan hasil business days after the report is submitted to the
penilaian tingkat kesehatan bank, dalam waktu parties mentioned above.
ADB Loan 1327 - INO (SF) Membiayai Proyek Kredit 15 Januari/January 2005 - 15 Juli/July 2029 selambat-lambatnya 5 (lima) hari kerja setelah
Mikro/Funding Micro Loan Projects dengan angsuran pertama pada laporan tersebut diserahkan kepada pihak yang
(PKM) tanggal/with the first installment start on 15 disebutkan di atas.
Januari/January 2005
Dalam hal Agen Pemantau memandang perlu, If the Monitoring Agent deems it necessary, based on a
2024 2023 berdasarkan permohonan Agen Pemantau secara written request from the Monitoring Agent, the
tertulis, Perseroan wajib menyampaikan kepada Agen Company must provide the Monitoring Agent with
ADB Loan 1327 - INO (SF) 104.015 115.735 ADB Loan 1327 - INO (SF) Pemantau dokumen-dokumen tambahan yang additional documents related to the above report (if
berkaitan dengan laporan tersebut di atas (apabila any) no later than 10 (ten) business days after the date
ada) selambat lambatnya 10 (sepuluh) Hari Kerja the request letter is received by the Company; (b)
Menteri Keuangan melalui surat No. S-596/MK.6/2004 The Minister of Finance through its letter No. S- setelah tanggal surat permohonan tersebut diterima Annual financial statements audited by public
tanggal 12 Juli 2004, telah menyetujui pengalihan 596/MK.6/2004 dated 12 July 2004, has approved the oleh Perseroan; (b) Laporan keuangan tahunan yang accountants registered with the OJK and submitted to
pengelolaan Proyek Kredit Mikro (“PKM”) Loan ADB transfer of management of Micro Credit Project telah diaudit oleh akuntan publik yang terdaftar di OJK the Monitoring Agent within 5 (five) business days after
No. 1327 - INO (“SF”) dari Bank Indonesia kepada (“PKM”) of ADB loans No. 1327 - INO (“SF”) from Bank dan disampaikan kepada Agen Pemantau dalam receiving a request letter from the Monitoring Agent.
Bank Mandiri. Dengan disetujuinya pengalihan PKM Indonesia to Bank Mandiri. With that approval, an waktu 5 (lima) hari kerja setelah menerima surat
tersebut, maka telah dilakukan perubahan terhadap amendment was made on the channelling loan permohonan dari Agen Pemantau.
perjanjian penerusan pinjaman No. SLA- agreement No. SLA-805/DP3/1995 dated 27 April
805/DP3/1995 tanggal 27 April 1995 yang diubah 1995, which was revised by amendment Seluruh dana hasil penerbitan Sukuk Mudharabah All proceeds from the issuance of the Subordinated
dengan amendemen No. AMA-287/SLA- No. AMA-287/SLA-805/DP3/2003 dated 22 April 2003, Subordinasi, akan dipergunakan oleh Perseroan Mudharabah Sukuk will be used by the Company for its
805/DP3/2003 tanggal 22 April 2003 antara Republik between the Republic of Indonesia and Bank Indonesia untuk kegiatan usaha Perseroan dalam rangka business activities to strengthen the capital structure,
Indonesia dan Bank Indonesia menjadi Republik to the Republic of Indonesia and PT Bank Mandiri memperkuat struktur permodalan dengan taking into account the issuance proceeds as
memperhitungkan dana hasil penerbitan sebagai supplementary capital and to enhance the Company's
Indonesia dan PT Bank Mandiri (Persero) Tbk., (Persero) Tbk., with amendment
modal pelengkap dan meningkatkan aset produktif productive assets.
dengan amendemen No. AMA-298/SLA- No. AMA-298/SLA-805/DP3/2004 dated 16 July 2004. Perseroan.
805/DP3/2004 tanggal 16 Juli 2004.
Sukuk Mudharabah Subordinasi ini diterbitkan tanpa The Subordinated Mudharabah Sukuk is issued without
Pinjaman ADB untuk Proyek Kredit Mikro diberikan The ADB loan for Micro Credit Projects was granted in warkat, kecuali Sertifikat Jumbo Sukuk Mudharabah certificates, except for the Jumbo Certificate of
dalam mata uang SDR (Special Drawing Rights) SDR (Special Drawing Rights) currency in amount of Subordinasi yang diterbitkan atas nama PT Kustodian Subordinated Mudharabah Sukuk issued in the name
sebesar SDR15.872.600 (nilai penuh) yang wajib SDR15,872,600 (full amount) which required Bank Sentral Efek Indonesia (“KSEI”) sebagai bukti of the Indonesian Central Securities Depository
dibayar kembali oleh Bank Mandiri dalam mata uang Mandiri to repay in SDR currency to the Government in kepemilikan Efek Syariah untuk kepentingan (“KSEI”) as evidence of ownership of Sharia Securities
SDR kepada Pemerintah dalam 50 (lima puluh) kali 50 (fifty) prorate semi-annual installments every Pemegang Sukuk Mudharabah Subordinasi. for the benefit of the Subordinated Mudharabah Sukuk
angsuran setiap enam bulan secara prorata setiap 15 January and 15 July with the first installment paid Pendapatan Bagi Hasil yang dihitung berdasarkan Holders. Profit-sharing is calculated by multiplying the
tanggal 15 Januari dan 15 Juli, dengan angsuran on 15 January 2005 and will end on 15 July 2029. The perkalian antara Nisbah Bagi Hasil Pemegang Sukuk Profit-sharing Ratio of the Subordinated Mudharabah
pertama dilakukan pada tanggal 15 Januari 2005 dan ADB loans are subject to a service charge of 1.50% Mudharabah Subordinasi, dimana besarnya nisbah Sukuk Holders, where the ratio is 88.55% of the
adalah 88,55% dari Pendapatan yang Dibagihasilkan Distributed Income with an indicative profit-sharing rate
berakhir pada tanggal 15 Juli 2029. Atas pinjaman per annum which is charged on every 15 January and dengan indikasi bagi hasil sebesar ekuivalen 7,90% equivalent to 7.90% per annum. The tenure of the
ADB tersebut, Bank Mandiri dikenakan service charge 15 July every year starting from its drawdown. per tahun. Jangka waktu Sukuk Mudharabah Subordinated Mudharabah Sukuk is 5 (five) years from
sebesar 1,50% per tahun pada setiap tanggal Subordinasi adalah 5 (lima) tahun terhitung sejak the Issuance Date. The Subordinated Mudharabah
15 Januari dan 15 Juli setiap tahunnya sejak Tanggal Penerbitan. Sukuk Mudharabah Subordinasi Sukuk is offered at 100% of the Subordinated
penarikan pinjaman. ini ditawarkan dengan nilai 100% dari jumlah Dana Mudharabah Sukuk Fund. Profit-sharing is paid
Sukuk Mudharabah Subordinasi. Pendapatan Bagi quarterly, in line with the Profit-sharing Payment Date.
Entitas Anak Subsidiaries Hasil dibayarkan setiap triwulan, sesuai dengan
tanggal pembayaran Pendapatan Bagi Hasil.
Subordinated notes syariah mudharabah Subordinated notes syariah mudharabah
Bertindak sebagai wali amanat Sukuk Mudharabah The Trustee for the 2023 BSI Subordinated
Pada tanggal tanggal 15 Desember 2023, Entitas On 15 December 2023, Bank Syariah Indonesia's Subordinasi BSI Tahun 2023 adalah PT Bank Negara Mudharabah Sukuk is PT Bank Negara Indonesia
Anak Bank Syariah Indonesia (“BSI”) menerbitkan subsidiary (“BSI”) issued the 2023 Mudharabah Sukuk Indonesia (Persero) Tbk. Pada tanggal (Persero) Tbk. As of 31 December 2024 and
Sukuk Mudharabah Tahun 2023 sebesar Rp200.000 amounting to Rp200,000 with maturity set on 31 Desember 2024 dan 31 Desember 2023, peringkat 31 December 2023, the rating for the subordinated
dan akan jatuh tempo pada tanggal 15 Desember 15 December 2028. Sukuk Mudharabah Subordinasi menurut Pefindo mudharabah sukuk according to Pefindo is idAA(sy)
2028. adalah idAA(sy) (double A syariah). (double A sharia).
PT BANK MANDIRI (PERSERO) TBK 1574 295 1575
296 ANNUAL REPORT 2024
Page 510
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
38. DANA SYIRKAH TEMPORER 38. TEMPORARY SYIRKAH FUNDS 38. DANA SYIRKAH TEMPORER (lanjutan) 38. TEMPORARY SYIRKAH FUNDS (continued)
Dana syirkah temporer terdiri dari: Temporary syirkah funds consists of: Dana syirkah temporer terdiri dari (lanjutan): Temporary syirkah funds consists of (continued):
a. Simpanan nasabah a. Deposits from Customers a. Simpanan nasabah (lanjutan) a. Deposits from Customers (continued)
1) Giro 1) Demand Deposits 2) Tabungan 2) Saving Deposits
a. Berdasarkan jenis: a. Based on type: a. Berdasarkan jenis: a. Based on type:
2024 2023 2024 2023
Rupiah Rupiah Pihak berelasi (Catatan 56) Related parties (Note 56)
Pihak berelasi (Catatan 56) Related parties (Note 56) Saving deposits - restricted
Demand deposits - restricted Tabungan - investasi terikat 5.870 8.320 investment
Giro - investasi terikat 87.002 169 investment Tabungan mudharabah - Mudharabah saving deposits
Giro - investasi tidak Demand deposits - unrestricted investasi tidak terikat - unrestricted investment
Tabungan BSI 368.045 182.258 BSI saving deposits
terikat mudharabah 10.341.649 8.329.095 investment mudharabah
Tabungan Mudharabah Mudharabah Institusi
institusi 676 90 saving deposits
10.428.651 8.329.264 Tabungan Mabrur 567 450 Mabrur saving deposits
Pihak ketiga Third parties Tabungan Berencana BSI 316 291 Berencana BSI saving deposits
Giro - investasi terikat Demand deposits - restricted Tabungan Investa Cendekia 294 252 Investa Cendekia saving deposits
dan tidak terikat and unrestricted investment
mudharabah 14.063.754 11.211.248 mudharabah 375.768 191.661
Giro mudharabah Demand deposits mudharabah
musytarakah 301 589 musytarakah Pihak ketiga Third parties
Saving deposits - restricted
14.064.055 11.211.837 Tabungan - investasi terikat 3.583.821 2.232.598 investment
Tabungan mudharabah - Mudharabah saving deposits
24.492.706 19.541.101 investasi tidak terikat - unrestricted investment
Tabungan BSI 66.147.639 61.304.784 BSI saving deposits
Foreign currencies Tabungan Mabrur 12.880.933 11.352.080 Mabrur saving deposits
Mata uang asing
Tabungan Pensiun 1.118.371 1.040.963 Retirement saving deposits
Pihak berelasi (Catatan 56) Related parties (Note 56) Tabungan Mudharabah Mudharabah Institusi saving
Giro - investasi terikat Demand deposits - restricted Institusi 505.812 900.732 deposits
dan tidak terikat and unrestricted investment Tabungan Investa Cendekia 465.954 489.959 Investa Cendekia saving deposits
mudharabah 9.369.875 9.245.205 mudharabah Tabungan Berencana BSI 175.752 187.202 Berencana BSI saving deposits
Tabungan Qurban 99 91 Qurban saving deposits
9.369.875 9.245.205
Pihak ketiga Third parties 84.878.381 77.508.409
Giro - investasi terikat Demand deposits - restricted
dan tidak terikat and unrestricted investment Total 85.254.149 77.700.070 Total
mudharabah 3.325.938 3.567.559 mudharabah
3.325.938 3.567.559 Tabungan - investasi terikat merupakan The saving deposits - restricted
simpanan dana pihak lain yang investment represent deposit from third
12.695.813 12.812.764 mendapatkan imbal bagi hasil dari parties which will receive returns from
pendapatan Entitas Anak atas Subsidiary’s revenue, for the usage of
penggunaan dana pada penyaluran channeled funds with criteria determined
37.188.519 32.353.865
dana yang kriterianya telah ditentukan by the fund owner’s according to the
oleh pemilik dana berdasarkan nisbah previously set and agreed share (nisbah).
Giro - investasi terikat merupakan The demand deposits - restricted yang ditetapkan dan disetujui
simpanan dana pihak lain yang investment represent deposits from third sebelumnya.
mendapatkan imbal bagi hasil dari parties which will receive returns from
pendapatan Entitas Anak atas Subsidiary’s restricted investment based Tabungan mudharabah - investasi tidak The Mudharabah saving deposits -
penggunaan dana pada penyaluran on the agreed share (nisbah) of the terikat merupakan simpanan dana pihak unrestricted investment represent third
dana yang kriterianya telah ditentukan Subsidiary’s revenue. lain yang mendapatkan imbalan bagi parties’ deposits which will receive return
hasil dari pendapatan Entitas Anak atas from Subsidiary’s revenue based on the
oleh pemilik dana berdasarkan nisbah
penggunaan dana tersebut dengan agreed share (nisbah).
yang ditetapkan dan disetujui nisbah yang ditetapkan dan disetujui
sebelumnya. sebelumnya.
b. Kisaran nisbah bagi hasil untuk giro b. Range of profit sharing ratios for demand b. Kisaran nisbah bagi hasil untuk b. Ranging of the annual profit sharing ratio
mudharabah - investasi tidak terikat per deposits - unrestricted mudharabah tabungan mudharabah - investasi tidak (nisbah) for Mudharabah saving deposits
tahun: investment per annum: terikat per tahun: - unrestricted investment:
2024 2023 2024 2023
Rupiah 2,28% - 3,37% 3,15% - 3,97% Rupiah Rupiah 0,51% - 0,70% 0,66% - 0,69% Rupiah
Mata uang asing 0,18% - 5,25% 0,13% - 5,64% Foreign currencies Mata uang asing 0,22% - 0,23% 0,23% - 0,23% Foreign currencies
PT BANK MANDIRI (PERSERO) TBK 1576 297 1577
298
ANNUAL REPORT 2024
Page 511
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
38. DANA SYIRKAH TEMPORER (lanjutan) 38. TEMPORARY SYIRKAH FUNDS (continued)
38. DANA SYIRKAH TEMPORER (lanjutan) 38. TEMPORARY SYIRKAH FUNDS (continued)
Dana syirkah temporer terdiri dari (lanjutan): Temporary syirkah funds consists of (continued):
Dana syirkah temporer terdiri dari (lanjutan): Temporary syirkah funds consists of (continued):
c. Berikut adalah informasi penting lainnya c. Other significant information related to the time
a. Simpanan nasabah (lanjutan) a. Deposits from Customers (continued) sehubungan dengan deposito dari simpanan deposits for deposits from customers and deposits
nasabah dan simpanan dari bank lain (lanjutan): from other banks (continued):
3) Deposito mudharabah - investasi tidak terikat 3) Mudharabah Time Deposit - unrestricted
investment 1) Berdasarkan jangka waktu (lanjutan): 1) By contract period (continued):
2024 2023 2024 2023
Rupiah Rupiah Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) 36.497.082 27.022.659 Related parties (Note 56) 1 bulan 6.100.683 1.736.093 1 month
Pihak ketiga 86.394.238 85.407.012 Third parties 3 bulan 675.420 647.481 3 months
6 bulan 143.673 102.252 6 months
122.891.320 112.429.671 12 bulan 408.195 532.038 12 months
Total 7.327.971 3.017.864 Total
Mata uang asing Foreign currencies
Pihak berelasi (Catatan 56) 1.260.326 883.832 Related parties (Note 56) 130.219.291 115.447.535
Pihak ketiga 6.067.645 2.134.032 Third parties
7.327.971 3.017.864 2) Berdasarkan sisa waktu hingga jatuh tempo: 2) By remaining period until maturity date:
2024 2023
Total 130.219.291 115.447.535 Total
Rupiah Rupiah
Kurang dari 1 bulan 72.653.985 70.186.684 Less than 1 month
b. Simpanan dari bank lain b. Deposits from Other Banks 1 - 3 bulan 29.873.178 25.529.426 1 - 3 months
3 - 6 bulan 16.523.498 9.352.135 3 - 6 months
2024 2023 6 - 12 bulan 3.840.659 7.361.426 6 - 12 months
Rupiah Rupiah Total 122.891.320 112.429.671 Total
Pihak ketiga Third parties
Giro mudharabah - Mudharabah demand deposits
Mata uang asing Foreign currencies
investasi tidak terikat 47.282 63.394 - unrestricted investment Kurang dari 1 bulan 6.447.489 2.254.257 Less than 1 month
Tabungan mudharabah - Mudharabah saving deposits 1 - 3 bulan 466.065 265.355 1 - 3 months
investasi tidak terikat 536.509 580.115 - unrestricted investment 3 - 6 bulan 340.384 87.922 3 - 6 months
Deposito mudharabah - Mudharabah time deposits 6 - 12 bulan 74.033 410.330 6 - 12 months
investasi tidak terikat 94.515 136.693 - unrestricted investment
Total 7.327.971 3.017.864 Total
678.306 780.202
130.219.291 115.447.535
Total 678.306 780.202 Total
Deposito berjangka mudharabah merupakan Mudharabah time deposits represent third
c. Berikut adalah informasi penting lainnya c. Other significant information related to the time simpanan dana pihak lain yang parties’ deposits which received a profit
sehubungan dengan deposito dari simpanan deposits for deposits from customers and deposits mendapatkan imbalan bagi hasil dari sharing return from the Subsidiary’s income
nasabah dan simpanan dari bank lain: from other banks: pendapatan Entitas Anak atas penggunaan over utilisation of its fund based on an agreed
dana tersebut dengan nisbah yang profit sharing ratio (nisbah) set and arranged
ditetapkan dan disetujui sebelumnya dengan in mudharabah muthlaqah agreement.
1) Berdasarkan jangka waktu: 1) By contract period: akad mudharabah muthlaqah.
2024 2023 3) Kisaran nisbah bagi hasil untuk deposito 3) Ranging of the annual profit sharing ratio (nisbah)
mudharabah per tahun: Mudharabah Time Deposits:
Rupiah Rupiah
1 bulan 64.581.883 61.878.521 1 month 2024 2023
3 bulan 32.355.347 29.154.725 3 months
Rupiah 2,41% - 2,59% 2,48% - 2,55% Rupiah
6 bulan 19.022.677 10.333.614 6 months
Mata uang asing 0,21% - 0,23% 0,23% - 0,30% Foreign currencies
12 bulan 6.931.413 11.062.811 12 months
4) Deposito berjangka mudharabah dengan 4) Mudharabah time deposits with mudharabah
Total 122.891.320 112.429.671 Total akad mudharabah muthlaqah yang dijadikan muthlaqah agreement that is pledged as
sebagai jaminan atas piutang dan collateral for receivables and financing
pembiayaan adalah masing-masing amounted to Rp1,575,029 and Rp1,369,418
berjumlah Rp1.575.029 dan Rp1.369.418 as of 31 December 2024 and 2023,
pada tanggal 31 Desember 2024 dan 2023. respectively.
PT BANK MANDIRI (PERSERO) TBK 1578 299
1579
300 ANNUAL REPORT 2024
Page 512
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
39. KEPENTINGAN NONPENGENDALI ATAS ASET 39. NON-CONTROLLING INTERESTS IN NET ASSETS
BERSIH ENTITAS ANAK YANG DIKONSOLIDASI OF CONSOLIDATED SUBSIDIARIES
39. KEPENTINGAN NONPENGENDALI ATAS ASET 39. NON-CONTROLLING INTERESTS IN NET ASSETS
Akun ini merupakan kepentingan nonpengendali atas This account represents non-controlling interests in net BERSIH ENTITAS ANAK YANG DIKONSOLIDASI OF CONSOLIDATED SUBSIDIARIES (continued)
aset bersih Entitas Anak yang dikonsolidasi sebagai assets of consolidated Subsidiaries which are as (lanjutan)
berikut: follows:
2024 2023 Ringkasan laporan arus kas: Summary of statement of cash flow:
PT Bank Syariah Indonesia Tbk. 21.664.415 18.774.081 PT Bank Syariah Indonesia Tbk. BSI Bank Mantap
PT Bank Mandiri Taspen 3.761.113 3.090.371 PT Bank Mandiri Taspen
PT Mandiri Tunas Finance 2.383.566 1.974.533 PT Mandiri Tunas Finance
PT AXA Mandiri Financial Services 1.868.228 1.773.435 PT AXA Mandiri Financial Services 2024 2023 2024 2023
PT Mandiri Sekuritas 639 626 PT Mandiri Sekuritas
PT Mandiri Capital Indonesia 291 245 PT Mandiri Capital Indonesia
PT Mandiri Utama Finance - 679.424 PT Mandiri Utama Finance Aktivitas operasi 6.690.186 2.041.035 5.886.748 621.546 Operating activities
PT Asuransi Jiwa Inhealth Indonesia - 349.463 PT Asuransi Jiwa Inhealth Indonesia Aktivitas investasi 6.701.996 (11.404.359) (4.504.892) (2.091.290) Investing activities
Aktivitas pendanaan 8.514.568 10.162.997 212.985 584.769 Financing activities
Total 29.678.252 26.642.178 Total
Kenaikan/(penurunan) neto Net increase/(decrease)
Pada tanggal 31 Desember 2024 kepemilikan As of 31 December 2024, the ownership of non- kas dan setara in cash and cash
kepentingan nonpengendali atas BSI dan Bank controlling interests in BSI and Bank Mantap is 48.53% kas 21.906.750 799.673 1.594.841 (884.975) equivalents
Mantap masing-masing adalah sebesar 48,53% dan and 48.90%, respectively (31 December 2023 is
48,90% (31 Desember 2023 sebesar 48,53% dan 48.53% and 48.90%).
48,90%).
Ringkasan informasi keuangan BSI dan Bank Mantap The summarized financial information of BSI and Bank 40. EKUITAS 40. EQUITY
disajikan berdasarkan nilai sebelum eliminasi antar Mantap is presented based on the value before
perusahaan. intercompany elimination. a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
Ringkasan laporan posisi keuangan: Summary of statement of financial position: Modal dasar, ditempatkan dan disetor Bank The Bank’s authorised, issued and fully paid capital
BSI Bank Mantap Mandiri masing-masing pada tanggal as of 31 December 2024 and 2023, respectively,
2024 2023 2024 2023 31 Desember 2024 dan 2023 adalah sebagai are as follows:
berikut:
Total aset 408.613.431 353.624.124 66.232.344 60.542.415 Total assets
Total liabilitas 105.647.970 87.222.911 58.444.320 54.125.691 Total liabilities 2024
Total dana syirkah temporer 257.923.889 227.662.092 - - Total syirkah funds
Nilai nominal
Total ekuitas 45.041.572 38.739.121 7.788.024 6.416.724 Total equity per lembar Persentase
saham Total nilai kepemilikan
Ekuitas yang dapat diatribusikan Attributable equity Jumlah lembar (jumlah penuh)/ saham saham/
kepada: to: saham/ Nominal value (jumlah penuh)/ Percentage
Number of per share Share value of
Kepentingan nonpengendali 21.664.415 18.774.081 3.761.113 3.090.371 Non-controlling interest shares (full amount) (full amount) ownership
Ringkasan laporan laba rugi dan penghasilan Summary of statement of profit or loss and other Modal dasar Authorised capital
komprehensif lain: comprehensive income:
Saham Seri A Dwiwarna 1 125 125 0,00% Dwiwarna Series A Share
Saham Biasa Seri B 127.999.999.999 125 15.999.999.999.875 100,00% Series B Common Shares
BSI Bank Mantap
2024 2023 2024 2023 Total modal dasar 128.000.000.000 16.000.000.000.000 100,00% Total authorised capital
Laba operasional 9.278.144 7.591.358 2.051.287 1.829.913 Income from operation Modal ditempatkan dan disetor Issued and fully paid capital
Saham Seri A Dwiwarna Dwiwarna Series A Share
Negara Republik Indonesia 1 125 125 0,00% Republic of Indonesia
Laba sebelum beban Income before tax Saham Seri B Series B Common Shares
pajak 9.050.395 7.399.472 2.039.633 1.825.175 expense Negara Republik Indonesia 48.533.333.333 125 6.066.666.666.625 52,00% Republic of Indonesia
Beban pajak - neto (2.044.507) (1.695.729) (462.083) (415.772) Tax expense - net Indonesia Investment Authority 7.466.666.666 125 933.333.333.250 8,00% Indonesia Investment Authority
Dewan Komisaris: Board of Commissioners:
Rionald Silaban 3.430.200 125 428.775.000 0,00% Rionald Silaban
Laba tahun berjalan 7.005.888 5.703.743 1.577.550 1.409.403 Net income for the year Arif Budimanta 3.116.400 125 389.550.000 0,00% Arif Budimanta
Penghasilan komprehensif Other comprehensive Faried Utomo 3.116.400 125 389.550.000 0,00% Faried Utom
lain tahun berjalan - income for the year - Muhammad Yusuf Ateh 2.673.600 125 334.200.000 0,00% Muhammad Yusuf Ateh
setelah pajak penghasilan 152.125 34.189 (65.310) 44.424 net of income tax Tedi Bharata 30.300 125 3.787.500 0,00% Tedi Bharata
Direksi: Board of Directors:
Darmawan Junaidi 11.134.200 125 1.391.775.000 0,01% Darmawan Junaidi
Total penghasilan Total comprehensive Alexandra Askandar 11.028.200 125 1.378.525.000 0,01% Alexandra Askandar
komprehensif tahun berjalan 7.158.013 5.737.932 1.512.240 1.453.827 income for the year Agus Dwi Handaya 11.347.300 125 1.418.412.500 0,01% Agus Dwi Handaya
Riduan 11.250.000 125 1.406.250.000 0,01% Riduan
Aquarius Rudianto 7.102.000 125 887.750.000 0,01% Aquarius Rudianto
Toni Eko Boy Subari 6.082.200 125 760.275.000 0,01% Toni Eko Boy Subari
BSI Bank Mantap Rohan Hafas 5.965.200 125 745.650.000 0,01% Rohan Hafas
Sigit Prastowo 10.869.800 125 1.358.725.000 0,01% Sigit Prastowo
Timothy Utama 7.036.600 125 879.575.000 0,01% Timothy Utama
2024 2023 2024 2023 Eka Fitria 1.197.500 125 149.687.500 0,01% Eka Fitria
Danis Subyantoro 344.800 125 43.100.000 0,00% Danis Subyantoro
Laba tahun berjalan yang Net income for the year Totok Priyambodo 370.000 125 46.250.000 0,00% Totok Priyambodo
Publik (masing-masing
diatribusikan kepada attributable to dibawah 5%) 37.237.238.632 125 4.654.654.829.000 39,90% Public (less than 5%)
kepentingan nonpengendali 3.400.280 2.768.289 771.428 689.286 non-controlling interest
Dividen yang dibayar kepada Dividend paid for 93.333.333.332 11.666.666.666.500 100,00%
kepentingan nonpengendali 415.243 206.766 68.922 58.981 non-controlling interest
PT BANK MANDIRI (PERSERO) TBK 1580 301 1581
302
ANNUAL REPORT 2024
Page 513
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk.
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued)
40. EKUITAS (lanjutan) 40. EQUITY (continued)
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital (lanjutan) (continued)
(lanjutan) (continued) Penetapan modal ditempatkan dan disetor The determination of issued and fully paid capital
sebesar Rp4.000.000 oleh Pemerintah Republik amounted to Rp4,000,000 by the Government of
Modal dasar, ditempatkan dan disetor Bank The Bank’s authorised, issued and fully paid capital Indonesia pada tanggal pendirian Bank Mandiri, the Republic of Indonesia at the date of
Mandiri masing-masing pada tanggal as of 31 December 2024 and 2023, respectively, telah dilaksanakan sebagai berikut: establishment of Bank Mandiri was carried out as
follows:
31 Desember 2024 dan 2023 adalah sebagai are as follows (continued): 1. Pembayaran secara tunai melalui Bank 1. Cash payment through Bank Indonesia
berikut (lanjutan): Indonesia sejumlah Rp1.600.004. amounted to Rp1,600,004.
2. Penempatan dalam saham yang dicatat 2. Placements in shares recorded as investments
2023 sebagai penyertaan saham pada Bank in shares of the Merged Banks amounted to
Peserta Penggabungan sejumlah Rp599.999 Rp599,999 each or totaling Rp2,399,996,
Nilai nominal untuk setiap Bank atau jumlah through the transfer of shares of the
per lembar Persentase keseluruhannya Rp2.399.996, melalui Government of the Republic of Indonesia in
Jumlah lembar
saham
(jumlah penuh)/
Total nilai
saham
kepemilikan
saham/
pengalihan saham milik Pemerintah Republik each of the Merged Banks to Bank Mandiri, as
saham/ Nominal value (jumlah penuh)/ Percentage Indonesia pada setiap Bank Peserta resolved during the respective Extraordinary
Number of per Share Share value of Penggabungan kepada Bank Mandiri, seperti General Shareholders’ Meetings of the
shares (full amount) (full amount) ownership yang telah disebut dalam Rapat Umum Merged Banks. Based on the inbreng
Modal dasar Authorised capital Pemegang Saham Luar Biasa dari Bank agreement approved by Notarial Deed No. 9
Peserta Penggabungan. Berdasarkan of Notary Sutjipto, S.H., dated 2 October 1998,
Saham Seri A Dwiwarna 1 125 125 0,00% Dwiwarna Series A Share perjanjian inbreng yang telah diaktakan Bank Mandiri and the Government of the
Saham Biasa Seri B 127.999.999.999 125 15.999.999.999.875 100,00% Series B Common Shares dengan Akta No. 9 yang dibuat oleh Notaris Republic of Indonesia agreed to transfer those
Sutjipto, S.H., tanggal 2 Oktober 1998, Bank shares as payment for new shares to be
Total modal dasar 128.000.000.000 16.000.000.000.000 100,00% Total authorised capital Mandiri dan Pemerintah Republik Indonesia issued by Bank Mandiri.
setuju untuk mengalihkan saham-saham
tersebut sebagai pembayaran untuk saham
Modal ditempatkan dan disetor Issued and fully paid capital baru yang akan dikeluarkan oleh Bank
Saham Seri A Dwiwarna Dwiwarna Series A Share
Negara Republik Indonesia 1 125 125 0,00% Republic of Indonesia
Mandiri.
Saham Seri B Series B Common Shares
Negara Republik Indonesia 48.533.333.333 125 6.066.666.666.625 52,00% Republic of Indonesia Berdasarkan perubahan anggaran dasar Bank Based on the amendments to the Articles of
Indonesia Investment Authority 7.466.666.666 125 933.333.333.250 8,00% Indonesia Investment Authority Mandiri yang dituangkan dalam Akta No. 98 yang Association of Bank Mandiri which stated in the
Dewan Komisaris:
Rionald Silaban 2.017.700 125 252.212.500 0,00%
Board of Commissioners:
Rionald Silaban
dibuat oleh Notaris Sutjipto, S.H., tanggal 24 Juli Notarial Deed No. 98 of Notary Sutjipto, S.H. dated
Arif Budimanta 1.703.900 125 212.987.500 0,00% Arif Budimanta 1999, pemegang saham memutuskan untuk 24 July 1999, the shareholders resolved to
Faried Utomo 1.703.900 125 212.987.500 0,00% Faried Utomo meningkatkan modal disetor (modal saham) increase the paid-in capital (share capital) of Bank
Nawal Nely 1.703.900 125 212.987.500 0,00% Nawal Nely Bank Mandiri dari Rp4.000.000 menjadi Mandiri from Rp4,000,000 to Rp4,251,000 to be
Muhammad Yusuf Ateh 1.261.100 125 157.637.500 0,00% Muhammad Yusuf Ateh Rp4.251.000 dan jumlah tersebut akan dibayar entirely paid by the Government of the Republic of
Direksi:
Darmawan Junaidi 6.762.300 125 845.287.500 0,01%
Board of Directors:
Darmawan Junaidi
oleh Pemerintah Republik Indonesia. Indonesia. The increase of Rp251,000 was a
Alexandra Askandar 7.425.200 125 928.150.000 0,01% Alexandra Askandar Penambahan sebesar Rp251.000 merupakan conversion from additional paid-in capital to share
Ahmad Siddik Badruddin 8.715.900 125 1.089.487.500 0,01% Ahmad Siddik Badruddin hasil konversi dari tambahan modal disetor capital as a result of an excess from
Agus Dwi Handaya 6.755.100 125 844.387.500 0,01% Agus Dwi Handaya menjadi modal saham akibat dari adanya recapitalisation bonds issued under the First
Riduan 7.000.000 125 875.000.000 0,01% Riduan kelebihan obligasi rekapitalisasi yang diterbitkan Recapitalisation Program based on Government
Aquarius Rudianto 4.137.300 125 517.162.500 0,00% Aquarius Rudianto
Toni Eko Boy Subari 3.117.500 125 389.687.500 0,00% Toni Eko Boy Subari
dalam Program Rekapitalisasi Pertama Regulation No. 52 year 1999.
Susana Indah K. Indriati 4.438.400 125 554.800.000 0,01% Susana Indah K. Indriati berdasarkan Peraturan Pemerintah No. 52
Rohan Hafas 3.000.500 125 375.062.500 0,00% Rohan Hafas Tahun 1999.
Sigit Prastowo 6.305.100 125 788.137.500 0,01% Sigit Prastowo
Timothy Utama 3.621.900 125 452.737.500 0,00% Timothy Utama Berdasarkan keputusan RUPS-LB tanggal Based on the RUPS – LB decision dated 29 May
Eka Fitria 170.000 125 21.250.000 0,00% Eka Fitria
Publik (masing-masing
29 Mei 2003 yang dituangkan dalam Akta 2003, which was documented in Notarial Deed
dibawah 5%) 37.263.493.632 125 4.657.936.704.000 39,93% Public (less than 5%) No. 142 yang dibuat oleh Notaris Sutjipto, S.H., No. 142 of Notary Sutjipto, S.H., dated 29 May
tanggal 29 Mei 2003, pemegang saham Bank 2003, the shareholders approved these following
93.333.333.332 11.666.666.666.500 100,00% Mandiri antara lain menyetujui: matters:
(i) Pelaksanaan Initial Public Offering (IPO). (i) Execution of Initial Public Offering (IPO).
(ii) Perubahan struktur permodalan Bank (ii) Changes in capital structure of Bank Mandiri.
Per 31 Desember 2018 terdapat perubahan As of 31 December 2018, there was a change of Mandiri.
kepemilikan saham yang dimiliki oleh Dewan ownership of the stock owned by the Board of (iii) Perubahan anggaran dasar Bank Mandiri. (iii) Changes in articles of association of Bank
Komisaris Bank Mandiri, dimana kepemilikan Commissioners of Bank Mandiri, where the Mandiri.
saham pada tahun sebelumnya nihil. Kepemilikan ownership of shares in the prior year was nil. The
Sehubungan dengan keputusan perubahan In relation to the shareholders decision to change
saham tersebut dalam rangka pelaksanaan share ownership was related to the implementation struktur permodalan di atas, modal saham the capital structure, Bank Mandiri increased its
POJK No. 45/POJK.03/2015 tentang Penerapan of FSA regulation No. 45/POJK.03/2015, about the ditempatkan dan disetor Bank Mandiri dinaikkan issued and fully paid capital to Rp10,000,000 and
Tata Kelola dalam Pemberian Remunerasi Bagi Application of Corporate Governance in Granting menjadi Rp10.000.000 serta dilakukan stock split stock split from Rp1,000,000 (full amount) per
Bank Umum, dimana anggota Direksi dan Dewan Remuneration for Commercial Banks, where saham Bank Mandiri yang semula dengan nilai share to Rp500 (full amount) per share.
nominal Rp1.000.000 (nilai penuh) per lembar Accordingly, the number of authorised shares
Komisaris Non Independen diberikan remunerasi member of Directors and Non Independent Board menjadi Rp500 (nilai penuh) per lembar saham. increased from 16,000,000 shares to
yang bersifat variabel dalam bentuk saham Bank of Commissioners are entitled to variable Dengan dilakukannya stock split tersebut, jumlah 32,000,000,000 shares, and the number of issued
atas kinerja untuk tahun buku 2017. remuneration in form of the Bank’s shares for lembar saham modal dasar Bank Mandiri and fully paid shares increased from 10,000,000
financial performance of 2017. meningkat dari 16.000.000 lembar saham shares with a nominal value of Rp1,000,000 (full
menjadi 32.000.000.000 lembar saham, amount) to 20,000,000,000 shares with a nominal
sedangkan jumlah lembar saham modal value of Rp500 (full amount) which consists of
Saham yang dimiliki oleh Dewan Komisaris dan Shares owned by the Board of Commissioners and ditempatkan dan disetor meningkat dari 1 Dwiwarna Series A share and 19,999,999,999
Direksi untuk tahun yang berakhir pada tanggal Board of Directors for the period and year 10.000.000 lembar saham dengan nilai nominal Series B common shares which owned by the
31 Desember 2024 dan 2023 masing-masing 31 December 2024 and 2023 respectively, Rp1.000.000 (nilai penuh) menjadi Republic of Indonesia.
sebesar 96.094.700 lembar saham dan amounted to 96,094,700 shares and 69,839,700 20.000.000.000 lembar saham dengan nilai
nominal Rp500 (nilai penuh) terdiri dari 1 Saham
69.839.700 lembar saham atau 0,1% dan 0,07% shares, or 0.1% and 0.07% from the total number Seri A Dwiwarna dan 19.999.999.999 Saham
dari jumlah lembar saham modal ditempatkan of issued and fully paid-in capital shares. Biasa Seri B yang dimiliki oleh Negara Republik
dan disetor. Indonesia.
PT BANK MANDIRI (PERSERO) TBK 1582 303
158304 ANNUAL REPORT 2024
Page 514
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued) 40. EKUITAS (lanjutan) 40. EQUITY (continued)
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
(lanjutan) (continued) (lanjutan) (continued)
Berkaitan dengan perubahan struktur In relation to the change in capital structure of Kenaikan modal saham ditempatkan dan disetor The increase in issued and fully paid capital of
permodalan Bank Mandiri, RUPS-LB juga Bank Mandiri, the RUPS–LB also approved the Bank Mandiri dari Rp4.251.000 menjadi Bank Mandiri from Rp4,251,000 to Rp10,000,000
Rp10.000.000 dilakukan dengan cara sebagai was made through the following: (continued)
menyetujui penetapan bagian dari dana allocation on part of recapitalisation fund amounted berikut: (lanjutan)
rekapitalisasi sebesar Rp168.801.315 sebagai to Rp168,801,315 as share premium. 2. Penambahan modal disetor sebesar 2. Increase in fully paid capital of Rp5,000,000
agio saham. Rp5.000.000 yang berasal dari tambahan from the additional paid-in capital based on
modal disetor berdasarkan KMK-RI the Decree of the Ministry of Finance of the
Perubahan struktur permodalan tersebut di atas The changes of capital structure that mentioned No. 227/202.02/2003 tanggal 23 Mei 2003 Republic of Indonesia (“KMK RI”)
berlaku efektif terhitung sejak tanggal 23 Mei above became effective started from 23 May 2003, tentang “Besarnya Nilai Final dan No. 227/202.02/2003 dated 23 May 2003
2003, dengan catatan Bank Mandiri harus with the conditional requirement that the Bank Pelaksanaan Hak-Hak Pemerintah yang regarding “The Final Amount and
melakukan kuasi-reorganisasi yang ditetapkan should conduct a quasi-reorganisation before the Timbul Sebagai Akibat Penambahan Implementation of the Government’s Rights
dalam RUPS selambat-lambatnya pada end of 2003 as required in the RUPS. Penyertaan Modal Negara Republik Arising from the Additional Share of the
penutupan buku tahun 2003. Indonesia ke dalam Modal Perusahaan Government of the Republic of Indonesia in
Perseroan (Persero) PT Bank Mandiri PT Bank Mandiri (Persero) in Relation to the
Saham Seri A Dwiwarna merupakan saham yang The Dwiwarna Series A share represents a share (Persero) Tbk. dalam Rangka Program Commercial Banking Recapitalisation
Rekapitalisasi Bank Umum”. Program”.
dimiliki oleh Negara Republik Indonesia dan tidak owned by the Republic of Indonesia, which is not
dapat dipindahkan kepada siapapun. Saham Seri transferrable. It provides the Republic of Indonesia Program manajemen berbasis saham Management stock option plan
A Dwiwarna memberikan hak istimewa kepada with the privileges where RUPS can make decision
Negara Republik Indonesia dimana dalam only if the Dwiwarna Series A shareholder attend Berdasarkan Keputusan RUPS-LB tanggal Based on the RUPS - LB held on 29 May 2003,
agenda-agenda tertentu, RUPS hanya dapat and approve certain agendas. 29 Mei 2003 sebagaimana tertuang dalam akta which was notarised by Notary Sutjipto, S.H., in
memutuskan jika pemegang saham Seri A Notaris Sutjipto, S.H., No. 142 tanggal 29 Mei Notarial Deed No. 142 dated 29 May 2003, the
Dwiwarna hadir dan menyetujui usul agenda 2003, pemegang saham Bank Mandiri juga Bank’s shareholders also agreed on employee and
dimaksud. menyetujui rencana kepemilikan saham oleh directors stock ownership plan through an
pegawai dan Direksi melalui Program Penjatahan Employee Stock Allocation (“ESA”) Program and a
Beberapa agenda RUPS yang wajib dihadiri dan The agenda of RUPS where the shareholder of Saham/Employee Stock Allocation (“ESA”) dan Management Stock Option Plan (“MSOP”). The
disetujui oleh Pemegang Saham Seri A Dwiwarna Series A are mandatory to attend and Pemberian Opsi Pembelian Saham kepada ESA program consists of a Share Plan Bonus and
Dwiwarna agar RUPS dapat memutus adalah approve are: Manajemen/Management Stock Option Plan a Share Purchase at Discount program. MSOP is
(“MSOP”). Program ESA terdiri dari program designated for Directors and Senior Management
agenda RUPS yang terkait dengan: Pemberian Saham Bonus (Share Plan Bonus) at certain levels and based on certain criteria. All
1. Penambahan modal. 1. Increases in capital. dan program Penjatahan Saham dengan Diskon costs and discounts related to the ESA program
2. Pengangkatan dan pemberhentian Direksi 2. Appointment and termination of the Boards of (Share Purchase at Discount). Sedangkan are recognised by the Bank through allocation of
dan Dewan Komisaris. Directors and Commissioners. program MSOP ditujukan untuk Direksi dan reserves. The management and execution of the
3. Perubahan anggaran dasar. 3. Amendment of the Articles of Association. pegawai pimpinan pada tingkatan (grade) atau ESA and MSOP programs are performed by the
4. Penggabungan, peleburan dan 4. Mergers, acquisitions and takeovers. kriteria tertentu. Biaya dan diskon atas program Board of Directors, while the supervision is
pengambilalihan. ESA tersebut menjadi tanggungan Bank Mandiri performed by the Board of Commissioners.
5. Pembubaran dan likuidasi. 5. Dissolution and liquidation. yang bebannya bersumber dari cadangan yang
telah dibentuk. Pengelolaan dan pelaksanaan
Perubahan struktur modal sebagaimana The changes in the capital structure were based on program ESA dan MSOP dilakukan oleh Direksi,
disebutkan di atas telah dicantumkan dalam the Minutes of Meeting regarding the Amendment sedangkan pengawasannya dilakukan oleh
Pernyataan Keputusan Rapat Perubahan of the Articles of Association (Pernyataan Dewan Komisaris.
Anggaran Dasar PT Bank Mandiri (Persero) Tbk. Keputusan Rapat Perubahan Anggaran Dasar) of Pada tanggal 14 Juli 2003, Pemerintah Republik On 14 July 2003, the Government of the Republic
yang dituangkan dalam akta notaris Sutjipto, PT Bank Mandiri (Persero) as stated in Notarial Indonesia melepaskan 4.000.000.000 lembar of Indonesia divested 4,000,000,000 shares
S.H., No. 2 tanggal 1 Juni 2003. Perubahan Deed of Sutjipto, S.H. No. 2 dated 1 June 2003. sahamnya, yang mewakili 20,00% representing 20.00% of its ownership in Bank
tersebut telah disahkan oleh Menteri Hukum dan The amendment was approved by the Ministry of kepemilikannya di Bank Mandiri, melalui Initial Mandiri through an Initial Public Offering (“IPO”).
Hak Asasi Manusia Republik Indonesia, dengan Law and Human Rights of the Republic of Public Offering (“IPO”).
Surat Keputusan No. C-12783.HT.01.04.TH.2003 Indonesia through Decision Letter
tanggal 6 Juni 2003 dan diumumkan pada No. C-12783.HT.01.04.TH.2003 dated 6 June 2003 Sebagai tindak lanjut dari Peraturan Pemerintah As a follow up action on the Government of
tambahan No. 6590 dalam Berita Negara and announced in Appendix No. 6590 of State Republik Indonesia No. 27/2003 tanggal 2 Juni Republic of Indonesia Regulation No. 27/2003
Republik Indonesia No. 63 tanggal 8 Agustus Gazette of the Republic of Indonesia No. 63 dated 2003 yang menyetujui divestasi sampai 30,00% dated 2 June 2003, which approved the divestment
2003. 8 August 2003. atas kepemilikan Pemerintah di Bank Mandiri of the Government ownership in Bank Mandiri of
dan berdasarkan keputusan Tim Kebijakan up to 30.00%, and based on a decision of Tim
Kenaikan modal saham ditempatkan dan disetor The increase in issued and fully paid capital of Privatisasi Badan Usaha Milik Negara Kebijakan Privatisasi Badan Usaha Milik Negara
No. Kep-05/TKP/01/2004 tanggal 19 Januari No. Kep-05/TKP/01/2004 dated 19 January 2004,
Bank Mandiri dari Rp4.251.000 menjadi Bank Mandiri from Rp4,251,000 to Rp10,000,000 2004, Pemerintah Republik Indonesia melakukan the Government of the Republic of Indonesia
Rp10.000.000 dilakukan dengan cara sebagai was made through the following: divestasi lanjutan atas 10,00% kepemilikan di divested an additional 10.00% of ownership
berikut: Bank Mandiri atau sebanyak 2.000.000.000 interest in Bank Mandiri or 2,000,000,000 shares of
1. Pengembalian sebagian modal disetor 1. Partial return of fully paid capital of Rp251,000 lembar saham Biasa Seri B pada tanggal Series B common shares on 11 March 2004
sebesar Rp251.000 kepada Pemerintah to the Government as a part of the return of 11 Maret 2004 melalui private placement. through private placement.
sebagai bagian dari kelebihan dana excess recapitalisation fund of Rp1,412,000
rekapitalisasi yang masih ditahan pada Bank which was retained by Bank Mandiri, and an Pada saat pelaksanaan IPO tanggal 14 Juli 2003, On 14 July 2003, the date of the IPO, through
Mandiri sebesar Rp1.412.000 dan increase in paid-in capital amounted to Bank Mandiri memberikan opsi pembelian saham MSOP Stage 1, the Bank issued 378,583,785
meningkatkan modal disetor sebesar Rp1,000,000 from the capitalisation of kepada manajemen melalui program MSOP share options for the management with an exercise
Rp1.000.000 dari pengkapitalisasian reserves, based on Government Regulation Tahap 1 sebanyak 378.583.785 opsi dengan price of Rp742.50 (full amount) per share and a
cadangan, berdasarkan Peraturan No. 26 year 2003 dated 29 May 2003, harga eksekusi sebesar Rp742,50 (nilai penuh) nominal value of Rp500 (full amount) per share.
Pemerintah No. 26 Tahun 2003 tanggal 29 regarding the Conversion of the Investment of per lembar saham dan nilai nominal Rp500 (nilai The share options are recorded in the
penuh) per lembar saham. Pemberian opsi Shareholders’ Equity account - Share Options at
Mei 2003 tentang Konversi Penyertaan the Republic of Indonesia into the Paid-in saham ini dibukukan pada pos ekuitas - opsi fair value amounted to Rp69.71 (full amount) per
Modal Negara Republik Indonesia ke dalam Capital of PT Bank Mandiri (Persero), and saham dengan nilai wajar opsi saham sebesar share options. MSOP Stage 1 has been exercised
modal saham PT Bank Mandiri (Persero) Decree of the Ministry of State-Owned Rp69,71 (nilai penuh) per lembar. Opsi yang in total 375,365,957 shares, thereby increasing the
Tbk. dan Keputusan Menteri Negara Badan Enterprises (“BUMN”), as the Bank’s dieksekusi dari MSOP Tahap 1 adalah sebesar total issued and fully paid capital by Rp187,683,
Usaha Milik Negara (“BUMN”), selaku shareholders’, No. KEP-154/M-MBU/2002 375.365.957 lembar saham sehingga and share premium by Rp117,193.
Pemegang Saham PT Bank Mandiri dated 29 October 2002. mengakibatkan penambahan Modal Ditempatkan
(Persero) Tbk. No. KEP-154/M-MBU/2002 dan Disetor sebesar Rp187.683, penambahan
tanggal 29 Oktober 2002. agio saham sebesar Rp117.193.
PT BANK MANDIRI (PERSERO) TBK 1584 305 1585
306 ANNUAL REPORT 2024
Page 515
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued) 40. EKUITAS (lanjutan) 40. EQUITY (continued)
a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital a. Modal dasar, ditempatkan dan disetor a. Authorised, issued and fully paid capital
(lanjutan) (continued) (lanjutan) (continued)
Program manajemen berbasis saham (lanjutan) Management stock option plan (continued) Program manajemen berbasis saham (lanjutan) Management stock option plan (continued)
Selanjutnya pada RUPS Tahunan tanggal 16 Mei The Annual General Meeting of Shareholders on HMETD sebanyak 2.336.838.591 lembar saham The Pre-emptive Rights of 2,336,838,591 shares
2005 telah disetujui pemberian MSOP Tahap 2 16 May 2005 approved MSOP Stage 2 amounted diperdagangkan selama periode 14 - 21 Februari were traded during the period of
sebanyak 312.000.000 opsi saham. Harga to 312,000,000 share options. The exercise price 2011 dengan harga pelaksanaan sebesar 14 - 21 February 2011 with an exercise price of
eksekusi per lembar saham adalah sebesar for each share is Rp1,190.50 (full amount) to be Rp5.000 (nilai penuh) per lembar saham yang Rp5,000 (full amount) per share which resulted in
Rp1.190,50 (nilai penuh) untuk pelaksanaan di exercised in the first year and Rp2,493 (full mengakibatkan penambahan modal ditempatkan an additional of issued and paid-up capital
tahun pertama dan Rp2.493 (nilai penuh) untuk amount) to be exercised in the second year dan disetor sebesar Rp1.168.420. amounted to Rp1,168,420.
pelaksanaan di tahun kedua dan di tahun and the following year. The nominal value per
berikutnya. Nilai nominal per lembar saham share is Rp500 (full amount). The Bank recorded b. Tambahan modal disetor/agio saham b. Additional paid-in capital/share premium
adalah Rp500 (nilai penuh). Pemberian opsi MSOP Stage 2 in the shareholders’ equity
saham ini dibukukan pada pos ekuitas - opsi account - Share Options with fair value amounted Tambahan modal disetor/agio saham pada The additional paid-in capital/shares premium as of
saham dengan nilai wajar opsi saham to Rp642.28 (full amount) per share options. tanggal 31 Desember 2024 dan 2023 masing- 31 December 2024 and 2023 amounted to
sebesar Rp642,28 (nilai penuh) per lembar. Opsi MSOP Stage 2 has been exercised in total of masing sebesar Rp18.095.274 dan Rp18,095,274 and Rp17,643,264, respectively
yang dieksekusi dari MSOP Tahap 2 adalah 311,713,697 shares thereby increasing the total Rp17.643.264 berasal dari Penawaran Umum from the Limited Public Offering (LPO), the
sebesar 311.713.697 lembar saham sehingga issued and fully paid capital by Rp155,857 and Terbatas (“PUT”), Program Rekapitalisasi Recapitalization Program (Note 1c) and sale of
mengakibatkan penambahan modal ditempatkan share premium by Rp425,233. (Catatan 1c) dan penjualan kepemilikan saham Bank Mandiri’s share ownership in
dan disetor sebesar Rp155.857 dan penambahan Bank Mandiri di PT Usaha Gedung Mandiri PT Usaha Gedung Mandiri (“UGM”) and PT Bumi
agio saham sebesar Rp425.233. (“UGM”) dan PT Bumi Daya Plaza (“BDP”) serta Daya Plaza (“BDP”) as well as the business
penggabungan usaha Bank Syariah Mandiri merger of Bank Syariah Mandiri (“BSM”), Bank
RUPS Tahunan tanggal 22 Mei 2006 The Annual General Meeting of Shareholders on (“BSM”), Bank Rakyat Indonesia Syariah (“BRIS”) Rakyat Indonesia Syariah (“BRIS”) and Bank
menyetujui pemberian MSOP Tahap 3 sebanyak 22 May 2006 approved MSOP Stage 3 amounted dan Bank Negara Indonesia Syariah (“BNIS”) Negara Indonesia Syariah (“BNIS”) became Bank
309.416.215 opsi saham. to 309,416,215 share options. menjadi Bank Syariah Indonesia (“BSI”). Agio Syariah Indonesia (“BSI”). The shares premium
saham sebesar Rp17.535.764 termasuk agio amounted to Rp17,535,764 including premium
Harga eksekusi opsi per lembar saham MSOP The exercise price for each share in the MSOP yang berasal dari PUT (Catatan 40a) sebesar from the LPO (Note 40a) amounted to
Tahap 3 adalah sebesar Rp1.495,08 (nilai penuh) Stage 3 is Rp1,495.08 (full amount) with nominal Rp10.515.774 sebelum dikurangi dengan biaya- Rp10,515,774 before deducting the costs related to
dengan nilai nominal Rp500 (nilai penuh) per value of Rp500 (full amount) per share. The Bank biaya yang terkait PUT sebesar Rp274.078. the LPO amounted to Rp274,078. The additional
lembar saham. Pemberian opsi saham ini recorded MSOP Stage 3 as part of the Penambahan agio saham di tahun 2013 sebesar share premium in 2013 amounted to Rp113,817 in
dibukukan pada pos ekuitas - opsi saham dengan shareholders’ equity account at fair value Rp113.817 di laporan keuangan konsolidasian the consolidated financial statements (Rp273,932
nilai wajar opsi saham sebesar Rp593,89 (nilai amounted to Rp593.89 (full amount) per share (Rp273.932 di laporan keuangan Entitas Induk) in the financial statements of the Parent Entity)
penuh) per lembar. Opsi yang dieksekusi dari option. The total option that has been exercised in berasal dari pengalihan kepemilikan saham Bank came from the transfer of ownership of Bank
MSOP Tahap 3 adalah sebesar 309.415.088 MSOP Stage 3 was 309,415,088 shares thereby Mandiri di UGM dan BDP kepada entitas-entitas Mandiri's shares in UGM and BDP to entities under
lembar saham sehingga mengakibatkan increasing the total issued and fully paid capital by sepengendali, yaitu selisih antara harga jual common control, i.e. the difference between the
penambahan modal ditempatkan dan disetor Rp154,707 and share premium by Rp491,651. dengan nilai tercatat penyertaan di laporan selling price and the carrying amount of the
sebesar Rp154.707 dan penambahan agio keuangan konsolidasian. Penambahan agio investment in the consolidated financial
saham sebesar Rp491.651. saham sebesar Rp327.072 berasal dari statements. The additional shares premium of
penggabungan usaha BSM, BRIS dan BNIS Rp327,072 from the merger of BSM, BRIS and
Pada tanggal 27 Desember 2010, Bank telah On 27 December 2010, Bank Mandiri submitted a menjadi BSI. BNIS into BSI.
melakukan pendaftaran pertama kepada Otoritas first registration to Financial Services Authority
Jasa Keuangan (“OJK”) (dahulu Badan (“FSA”) (formerly Capital Market Supervisory Selisih antara harga jual dengan nilai tercatat The difference between selling price and book
Pengawas Pasar Modal dan Lembaga Keuangan Board and Financial Institution (Bapepam and LK)) penyertaan yang dicatat sebagai agio saham di value of shares recorded as share premium in
(Bapepam dan LK)) dalam rangka Penawaran in relation to the Limited Public Offering (“LPO”) to laporan keuangan induk Bank dan laporan Parent Entity and consolidated financial statements
Umum Terbatas (“PUT”) kepada para pemegang the Bank’s shareholders in respect to the issuance konsolidasian adalah masing-masing sebesar are amounted to Rp273,932 and Rp113,817,
saham Bank dalam rangka Penerbitan Hak of Pre-emptive Rights ("HMETD") of 2,336,838,591 Rp273.932 dan Rp113.817. respectively.
Memesan Efek Terlebih Dahulu (“HMETD”) series B shares. The Limited Public Offering has
sebanyak 2.336.838.591 lembar saham seri B. been approved by the Board of Commissioners Berdasarkan hasil dari uji telaah/due diligence Based on the results of a due diligence review
PUT ini telah mendapatkan persetujuan dari through its letter dated 29 April 2010. The Bank review yang dilaksanakan atas nama Pemerintah conducted on behalf of the Government dated
Dewan Komisaris melalui suratnya tertanggal 29 has submitted the notification letter regarding the tanggal 31 Desember 1999 dan Kontrak 31 December 1999 and Management Contract
April 2010. Bank telah menyampaikan Limited Public Offering to Bank Indonesia through Manajemen (“IMPA") tanggal 8 April 2000, (“IMPA”) dated 8 April 2000, it was decided that
pemberitahuan mengenai PUT kepada Bank its letter dated 17 September 2010. The Limited ditetapkan bahwa terdapat kelebihan there was an excess on recapitalisation amounted
Indonesia melalui surat tertanggal 17 September Public Offering has been enacted through the rekapitalisasi sebesar Rp4.069.000. Bank telah to Rp4,069,000. The Bank has refunded
2010. PUT ini juga telah diundangkan melalui Indonesian Government Regulation No. 75 year mengembalikan Rp2.657.000 dari Obligasi Rp2,657,000 of Government Recapitalisation
Peraturan Pemerintah Republik Indonesia No. 75 2010 dated 20 November 2010. Rekapitalisasi Pemerintah ke Pemerintah pada Bonds to the Government on 7 July 2000 pursuant
tahun 2010 tertanggal 20 November 2010. tanggal 7 Juli 2000 sesuai dengan kontrak to the Management Contract. The remaining
manajemen. Sedangkan atas sisa kelebihan balance of Rp1,412,000 was refunded to the
PUT telah mendapat persetujuan efektif dari LPO has been approved by Bapepam-LK through sebesar Rp1.412.000 telah dikembalikan kepada Government on 25 April 2003 based on approval
Bapepam-LK melalui surat No. S-807/BL/2011 its letter No. S-807/BL/2011 dated Pemerintah pada tanggal 25 April 2003 sesuai from the shareholders during its meeting on
tertanggal 27 Januari 2011, dimana PUT menjadi 27 January 2011, and the LPO has become dengan persetujuan dari pemegang saham 29 October 2002 and the Ministry of State-Owned
efektif setelah mendapat persetujuan dari effective after obtaining approval in the dalam rapat tanggal 29 Oktober 2002 dan Surat Enterprises Decision Letter No. KEP-154/M-
pemegang saham dalam Rapat Umum Extraordinary General Meeting of Shareholders Keputusan Menteri BUMN No. KEP-154/M- MBU/2002 dated 29 October 2002.
Pemegang Saham Luar Biasa yang dilaksanakan held on 28 January 2011. MBU/2002 tanggal 29 Oktober 2002.
pada tanggal 28 Januari 2011.
PT BANK MANDIRI (PERSERO) TBK 1586 307 1587
308 ANNUAL REPORT 2024
Page 516
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued) 40. EKUITAS (lanjutan) 40. EQUITY (continued)
b. Tambahan modal disetor/agio saham b. Additional paid-in capital/share premium c. Distribusi laba bersih c. Distribution of net income
(lanjutan) (continued)
Dalam Rapat Umum Pemegang Saham Tahunan Based on the Annual General Meeting of
(“RUPST”) yang diadakan tanggal 7 Maret 2024 Shareholders (“RUPST”) held on 7 March 2024
Termasuk di dalam jumlah pengembalian sisa The refund for above excess of recapitalisation dan 14 Maret 2023, para pemegang saham and 14 March 2023, the shareholders approved
kelebihan dana rekapitalisasi sebesar amounted to Rp1,412,000 includes a portion of menyetujui distribusi laba bersih tahun 2023 dan the distribution of the 2023 and 2022 net income
Rp1.412.000 di atas adalah bagian dari modal issued and fully paid capital of Rp251,000. 2022 sebagai berikut: as follows:
ditempatkan dan disetor sebesar Rp251.000.
2023 2022
Pada tanggal 23 Mei 2003, Menteri Keuangan On 23 May 2003, the Minister of Finance of the
Republik Indonesia telah mengeluarkan Surat Republic of Indonesia issued Decree (KMK-RI) Dividen 33.036.034 24.702.382 Dividends
Keputusan (KMK-RI) No. 227/KMK.02/2003 No. 227/KMK.02/2003 dated 23 May 2003, which
Laba ditahan Retained earnings
tanggal 23 Mei 2003 dan kemudian diubah was amended by KMK-RI No. 420/KMK.02/2003 Belum ditentukan penggunaannya 22.024.023 16.468.255 Unappropriated
dengan KMK-RI No. 420/KMK.02/2003 tanggal dated 30 September 2003, which provides further
30 September 2003 sebagai ketentuan lebih guidance on Government Regulations No. 52 year 55.060.057 41.170.637
lanjut atas pelaksanaan Peraturan Pemerintah 1999 and No. 97 year 1999 regarding the final
No. 52 tahun 1999 dan No. 97 tahun 1999 additional Government participation in Bank Dividen per lembar saham Dividend per share
mengenai jumlah final tambahan penyertaan Mandiri’s capital. (nilai penuh) 353,96 529,34 (full amount)
modal Negara dalam modal Bank Mandiri.
Dividen atas laba bersih tahun 2023 sebesar Dividends from 2023 net income amounted to
Hal-hal yang diputuskan dalam KMK - RI ini The following are the matters decided under the Rp33.036.034 dibayarkan pada tanggal 28 Maret Rp33,036,034 were paid on 28 March 2024 and
adalah sebagai berikut: KMK-RI: 2024 dan dividen atas laba bersih tahun 2022 dividends from 2022 net income amounted to
a. Nilai final kebutuhan rekapitalisasi Bank a. The final Bank Mandiri recapitalisation amount sebesar Rp24.702.382 dibayarkan pada tanggal Rp24,702,382 were paid on 12 April 2023.
Mandiri adalah sebesar Rp173.801.315; is Rp173,801,315; 12 April 2023. Pembagian dividen tersebut Distribution of dividends were recorded in the
b. Terhadap dana rekapitalisasi senilai b. The recapitalisation fund of Rp5,000,000 is dibukukan sebagai pengurang saldo laba dalam Consolidated Statements of Changes in Equity
Rp5.000.000 dikonversi dengan 5.000.000 converted into 5,000,000 new shares issued Laporan Perubahan Ekuitas Konsolidasian with approval from RUPST.
lembar saham baru yang diterbitkan oleh by Bank Mandiri with a nominal value of sesuai dengan persetujuan RUPST.
Bank Mandiri dengan nilai nominal Rp1,000,000 (full amount) per share; d. Saham treasuri d. Treasury stock
Rp1.000.000 (nilai penuh) per lembar
saham; Bank melakukan pembelian kembali saham Bank The Bank buyback its shares which was triggered
c. Terhadap sisa dana rekapitalisasi senilai c. The remaining recapitalisation fund amount of yang dipicu oleh perlambatan dan tekanan by a slowdown and economic pressure both
Rp168.801.315 dibukukan sebagai agio Rp168,801,315 is recorded as share premium ekonomi baik secara regional dan nasional yang regionally and nationally, among others, was
pada struktur modal Bank Mandiri. within the capital structure of Bank Mandiri. antara lain disebabkan oleh wabah Covid-19. caused by the Covid-19 outbreak. Furthermore, the
Selanjutnya, kondisi perdagangan saham di condition of stock trading on the Indonesia Stock
Dengan dilaksanakannya kuasi-reorganisasi oleh Through quasi-reorganisation, the Bank’s Bursa Efek Indonesia sejak awal tahun 2020 Exchange from the beginning of 2020 to
Bank, saldo rugi sebelum kuasi-reorganisasi accumulated losses as of 30 April 2003 amounted sampai dengan tanggal 9 Maret 2020 mengalami 9 March 2020 experienced significant pressure as
tekanan yang signifikan yang diindikasikan dari indicated by a decrease in the Composite Stock
pada tanggal 30 April 2003 sebesar to Rp162,874,901 were eliminated against penurunan Indeks Harga Saham Gabungan Price Index (“IHSG”) of 18.46%. Furthermore, in
Rp162.874.901 dieliminasi ke akun tambahan additional paid-in capital/share premium. (“IHSG”) sebesar 18,46%. Selanjutnya, untuk order to provide an economic stimulus and reduce
modal disetor/agio. memberikan stimulus perekonomian dan the impact of a significantly fluctuating market,
mengurangi dampak pasar yang berfluktuasi Financial Service Authority (FSA) issued SEOJK
Pada tanggal 1 Februari 2021 terdapat transaksi On 1 February 2021, there was a transaction secara signifikan maka OJK mengeluarkan No. 3/SEOJK.04/2020, to ease Issuers or Public
pembentukan PT Bank Syariah Indonesia Tbk involving the establishment of PT Bank Syariah SEOJK No. 3/SEOJK.04/2020, yang bertujuan Companies to carry out corporate action to buy
yang merupakan hasil penggabungan PT Bank Indonesia Tbk, which included the merger of untuk memberi kemudahan bagi Emiten atau back shares without violating applicable laws and
Syariah Mandiri (BSM), PT Bank BRISyariah Tbk PT Bank Syariah Mandiri (BSM), PT Bank Perusahaan Publik untuk melakukan aksi regulations. This is one of the considerations for
korporasi pembelian saham kembali tanpa the Bank to carry out the buyback process.
(BRIS), dan PT Bank BNI Syariah (BNIS) BRISyariah Tbk (BRIS), and PT Bank BNI Syariah melanggar peraturan perundang-undangan yang
merupakan kombinasi bisnis entitas pengendali. (BNIS). This transaction constituted a business berlaku. Hal ini menjadi salah satu pertimbangan
Perbedaan antara jumlah imbalan yang combination of controlling entities. The difference bagi Bank untuk melakukan proses pembelian
dialihkan dan jumlah tercatat investasi yang between the consideration transferred and the fair kembali saham (buyback).
diperoleh dari transaksi ini diakui sebagai “Selisih value of the acquired investments from this
Nilai Transaksi Kombinasi Bisnis Entitas transaction is recognised as "Business Dalam hal pembelian kembali saham, Bank For the share buyback, the Bank also refers to
Sepengendali” dan disajikan sebagai bagian Combination Transaction Value Difference" and mengacu pada Peraturan OJK FSA Regulation No. 2/POJK.04/2013 regarding the
“Tambahan Modal disetor” sebesar Rp327.072 presented as part of "Additional Paid-in Capital" No. 2/POJK.04/2013 tentang Pembelian Kembali Buyback Shares Issued by Issuers or Public
(Catatan 1g). amounting to Rp327,072 (Note 1g). Saham Yang Dikeluarkan Oleh Emiten atau Companies in Market Conditions that Flu ctuate
Perusahaan Publik Dalam Kondisi Pasar Yang Significantly ("POJK No. 2/POJK.04/2013") as
Pada tanggal 26 Juni 2024 Bank Mandiri telah On 26 June 2024, Bank Mandiri lost control over Berfluktuasi Secara Signifikan (“POJK amended by POJK No. 13 Year 2023 regarding
kehilangan pengendalian atas Mandiri Inhealth Mandiri Inhealth, resulting in Bank Mandiri ceasing No. 2/POJK.04/2013”) sebagaimana diubah Policy In Maintaining Performance And
dengan POJK No. 13 Tahun 2023 Tentang Capital Market Stability In Significantly Fluctuating
yang mengakibatkan Bank Mandiri menghentikan recognition of Mandiri Inhealth's net assets at their
Kebijakan Dalam Menjaga Kinerja Dan Stabilitas Market Conditions. FSA Circular Letter
pengakuan terhadap aset bersih Mandiri Inhealth carrying amount. The difference between the Pasar Modal Pada Kondisi Pasar Yang No. 3/SEOJK.04/2020 regarding Other Conditions
pada nilai tercatatnya. Perbedaan antara jumlah consideration received and the carrying amount of Berfluktuasi Secara Signifikan. Surat Edaran OJK as Market Conditions with Significant Fluctuation in
imbalan yang diterima dan jumlah tercatat the investments acquired from this transaction is No. 3/SEOJK.04/2020 tentang Kondisi Lain the Implementation of Share Buybacks Issued by
investasi yang diperoleh dari transaksi ini diakui recognised as "Business Combination Transaction Sebagai Kondisi Pasar Yang Berfluktuasi Secara Issuers or Public Companies ("SEOJK No.
sebagai “Selisih Nilai Transaksi Kombinasi Bisnis Value Difference" and presented as part of Signifikan Dalam Pelaksanaan Pembelian 3/SEOJK.04/2020").
Entitas Sepengendali” dan disajikan sebagai "Additional Paid-in Capital" amounting to Kembali Saham Yang Dikeluarkan Oleh
bagian “Tambahan Modal disetor” sebesar Rp452,010 (Note 1g). Emiten Atau Perusahaan Publik (“SEOJK
Rp452.010 (Catatan 1g). No. 3/SEOJK.04/2020”).
PT BANK MANDIRI (PERSERO) TBK 1588 309 1589
310 ANNUAL REPORT 2024
Page 517
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
40. EKUITAS (lanjutan) 40. EQUITY (continued) 41. PENDAPATAN BUNGA DAN PENDAPATAN 41. INTEREST INCOME AND SHARIA INCOME
SYARIAH
d. Saham treasuri (lanjutan) d. Treasury stock (continued)
Pendapatan bunga dan pendapatan syariah adalah Interest income and sharia income are as follow:
sebagai berikut:
Pembelian kembali saham Bank dilakukan The buyback of the shares were carried out in
secara bertahap untuk periode 3 (tiga) bulan stages for a period of 3 (three) months starting 2024 2023
terhitung sejak tanggal 20 Maret 2020 sampai from 20 March 2020 to 19 June 2020, where the
dengan 19 Juni 2020 dimana pelaksanaan buyback transactions were carried out through the
transaksi pembelian saham dilaksanakan melalui Indonesia Stock Exchange. Until the period of Pendapatan bunga Interest income
Bursa Efek Indonesia. Sampai dengan periode share buyback, the Bank has bought back Kredit yang diberikan 100.107.075 84.335.234 Loans
pembelian kembali saham tersebut, Bank 35,400,000 (full amount) shares with a total Obligasi pemerintah 15.186.343 16.065.744 Government bonds
membeli kembali 35.400.000 (angka penuh) acquisition value of Rp150,895 which are recorded Pendapatan pembiayaan konsumen 7.092.516 6.285.050 Consumer financing income
Penempatan pada Bank Indonesia Placements with Bank Indonesia
lembar saham dengan total nilai perolehan as treasury shares, which are a deduction of dan bank lain 3.507.428 3.319.077 and other banks
sebesar Rp150.895 yang dicatat sebagai saham equity. Efek-efek 2.419.111 2.494.256 Marketable securities
treasuri yang merupakan pengurang ekuitas. Tagihan lainnya - transaksi Others receivables - trade
perdagangan 844.744 712.280 transactions
Sesuai dengan Keterbukaan Informasi Bank In accordance with the Bank's Disclosure of Efek-efek yang dibeli dengan janji Securities purchased under
pada tanggal 17 Juni 2022, per tanggal Information on 17 June 2022, as of 31 December dijual kembali 416.157 497.939 agreements to resell
31 Desember 2022 Bank sudah tidak memiliki 2022 the Bank no longer owns treasury shares. Marjin 59.976 32.979 Margin
saham treasuri. Berdasarkan keputusan Rapat Based on the decision of the Bank's Annual Lain-lain 5.291 5.062 Others
Umum Pemegang Saham Tahunan Bank tanggal General Meeting of Shareholders on 10 March
10 Maret 2022 antara lain telah disetujui 2022, among others, it has been approved the 129.638.641 113.747.621
pengalihan saham hasil pembelian kembali transfer of shares resulting from the buyback in Pendapatan syariah Sharia income
saham (buyback) pada tahun 2020 yang 2020 which are kept as treasury shares of the Keuntungan murabahah dan
disimpan sebagai saham treasuri (treasury stock) Bank in the amount of 35,400,000 (thirty five istishna bersih 13.404.056 12.700.105 Net murabahah and istishna
Bank sejumlah 35.400.000 (tiga puluh lima juta million four hundred thousand) shares, on 15 June Bagi hasil musyarakah 7.841.528 5.853.512 Musyarakah profit sharing
empat ratus ribu) lembar saham, pada tanggal 2022 the Bank has completed the entire process of Ijarah bersih 192.124 145.753 Net ijarah
15 Juni 2022 Bank telah menyelesaikan seluruh transferring the shares resulting from the buyback Bagi hasil mudharabah 159.678 97.479 Mudharabah profit sharing
proses pengalihan saham hasil buyback tersebut to the Bank's employees through the ESOP
kepada pegawai Bank melalui program ESOP program in the amount of 35,400,000 (thirty five 21.597.386 18.796.849
sejumlah 35.400.000 (tiga puluh lima juta empat million four hundred thousand) shares to 3,036 151.236.027 132.544.470
ratus ribu) lembar saham kepada 3.036 pegawai. employees
e. Pengalihan sebagian saham Seri B milik e. Transfer of part of the Series B shares owned Termasuk dalam pendapatan bunga dari kredit yang Included in interest income from loans is interest
Negara Republik Indonesia kepada Indonesia by the Republic of Indonesia to the Indonesia diberikan adalah pendapatan bunga atas bagian yang income recognised on the non-impaired portion of the
Investment Authority Investment Authority tidak mengalami penurunan nilai dari kredit yang impaired loans for the year ended 31 December 2024
mengalami penurunan nilai untuk tahun yang berakhir and 2023 amounted to Rp714,754 and Rp319,605 and
Berdasarkan Peraturan Pemerintah RI No. 111 Based on Government Regulation of the Republic pada tanggal 31 Desember 2024 dan 2023 masing- fees and commissions income directly attributable to
Tahun 2021 tentang Penambahan Penyertaan of Indonesia No. 111 of 2021 regarding the masing sebesar Rp714.754 dan Rp319.605 dan lending activities amortised using effective interest rate
Modal Negara Republik Indonesia ke dalam Addition of the State Equity Participation of the pendapatan bunga dari provisi dan komisi yang method for the year ended 31 December 2024 and
berkaitan langsung dengan kegiatan pemberian kredit 2023 amounted to Rp1,793,560 and Rp1,874,509,
Modal Lembaga Pengelola Investasi telah Republic of Indonesia into the Capital of the yang diamortisasi berdasarkan metode suku bunga respectively.
ditetapkan penambahan penyertaan modal Investment Management Institution, it has been efektif untuk tahun yang berakhir pada tanggal
negara kepada Lembaga Pengelola Investasi stipulated that the addition of the state's equity 31 Desember 2024 dan 2023 masing-masing sebesar
(dalam hal ini Indonesia Investment Authority). participation to the Investment Management Rp1.793.560 dan Rp1.874.509.
Penambahan penyertaan modal tersebut berasal Institution (in this case the Indonesia Investment
dari pengalihan sebagian saham seri B milik Authority). The additional shares participation Pada tanggal 31 Desember 2024 dan 2023, termasuk As of 31 December 2024 and 2023 included in interest
Negara Republik Indonesia pada Bank. comes from the transfer of part of the Series B dalam pendapatan bunga dan pendapatan syariah di income and sharia income was income from
shares owned by the Republic of Indonesia to the atas adalah pendapatan dari pihak berelasi terkait transaction with related parties on government bonds
Bank. transaksi obligasi pemerintah dan SPN masing- and treasury bills amounted to Rp15,186,343 and
masing sebesar Rp15.186.343 dan Rp16.410.277 Rp16,410,277, respectively (Note 56).
Selanjutnya sesuai dengan Akta Notaris No. 32 Furthermore, according to the Notary Deed No. 32 (Catatan 56).
tanggal 23 Desember 2021 tentang Perjanjian dated 23 December 2021 regarding the Agreement
Pengalihan Hak atas Saham Negara Republik on the Transfer of Rights to the Shares of the
Indonesia pada Perusahaan Perseroan (Persero) Republic of Indonesia in PT Bank Mandiri 42. BEBAN BUNGA DAN BEBAN SYARIAH 42. INTEREST EXPENSE AND SHARIA EXPENSE
PT Bank Mandiri (Persero) Tbk kepada dan (Persero) Tbk to and with the purpose of addition
Dalam Rangka Penambahan Penyertaan Modal of the State Equity Participation of the Republic of Rincian beban bunga dan beban syariah terdiri atas: Interest expense and sharia expense are incurred on the
Negara Republik Indonesia ke dalam Modal Indonesia into the Capital of the Investment following:
Lembaga Pengelola Investasi, yang dibuat oleh Management Institution, made by Fathiah Helmi 2024 2023
Fathiah Helmi S.H., pengalihan sebagian saham S.H., the transfer of part of the Series B shares
seri B milik Negara Republik Indonesia pada belonging to the Republic of Indonesia in the Bank Beban bunga Interest expense
Bank kepada Indonesia Investment Authority to the Indonesia Investment Authority has been Giro 14.779.962 10.601.021 Demand deposits
telah efektif setelah ditandantanganinya Akta effective after the signing of the Deed on Deposito berjangka 12.434.702 9.129.567 Time deposits
tersebut pada tanggal 23 Desember 2021. 23 December 2021. Pinjaman yang diterima 6.438.445 4.624.638 Fund borrowings
Efek-efek yang dijual dengan janji Securities sold under agreements
Pengalihan sebagian saham seri B milik Negara The transfer of part of the Series B shares owned dibeli kembali (repo) 3.215.029 1.390.571 to repurchase (repo)
Republik Indonesia pada Bank kepada Indonesia by the Republic of Indonesia in the Bank to the Tabungan 2.309.256 2.082.251 Saving deposits
Investment Authority sejumlah 3.733.333.333 Indonesia Investment Authority in the amount of Efek-efek yang diterbitkan 1.925.021 2.484.487 Debt securities issued
lembar saham atau sebesar 8%, sehingga saham 3,733,333,333 shares or 8%, so that the Series B Interbank call money 486.251 350.732 Interbank call money
seri B milik Negara Republik Indonesia pada shares owned by the Republic of Indonesia in the Pinjaman dan efek - efek Subordinated loans and
Bank menjadi sejumlah 24.266.666.666 lembar Bank became 24,266,666,666 shares or 52%. subordinasi 1.413 1.461 marketable securities
saham atau sebesar 52%.
41.590.079 30.664.728
PT BANK MANDIRI (PERSERO) TBK 1590 311 1591
312 ANNUAL REPORT 2024
Page 518
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
44. PENDAPATAN DARI KELOMPOK NILAI WAJAR 44. INCOME FROM FAIR VALUE THROUGH PROFIT OR
42. BEBAN BUNGA DAN BEBAN SYARIAH (lanjutan) 42. INTEREST EXPENSE AND SHARIA EXPENSE MELALUI LABA RUGI - NETO LOSS CLASSIFICATION - NET
(continued)
2024 2023
Rincian beban bunga dan beban syariah terdiri atas Interest expense and sharia expense are incurred on the
Keuntungan atas transaksi Gain from derivatives
(lanjutan): following (continued): derivatif - neto 2.121.648 1.760.204 transactions - net
Keuntungan dari Gain from sales of
2024 2023 efek-efek dan obligasi marketable securities and
pemerintah - neto 1.741.833 1.017.536 government bonds - net
Pendapatan bunga 996.131 641.205 Interest income
Beban syariah Sharia expense (Kerugian)/keuntungan yang belum Unrealised (loss)/gain
Deposito mudharabah 5.539.667 4.148.029 Mudharabah time deposits direalisasi dari kenaikan nilai from increase/decrease
Musyarakah - mudharabah Musyarakah - mudharabah wajar - neto (376.314) 54.851 in fair value - net
musyarakah 1.120.870 812.767 musyarakah Perubahan nilai wajar investasi dari Changes in fair value of
investasi pemegang polis 619.141 (933.091) policyholders’ investment
Tabungan mudharabah 432.774 466.655 Mudharabah saving deposits (Penurunan)/kenaikan liabilitas (Decrease)/increase in unit-link
Pembiayaan yang diterima 405.816 254.035 Fund borrowings kontrak unit-link (619.141) 933.091 contracts liability
Efek-efek syariah yang diterbitkan 209.236 192.366 Sharia debt securities issued
Total 4.483.298 3.473.796 Total
Investasi terikat 180.665 119.316 Restricted investments
7.889.028 5.993.168
45. PENDAPATAN OPERASIONAL LAINNYA - LAIN- 45. OTHER OPERATING INCOME - OTHERS
LAIN
49.479.107 36.657.896
2024 2023
Termasuk dalam beban bunga dan beban syariah di Included in interest expense and sharia expense are Penerimaan kembali atas pokok kredit Recoveries from written-off
dan piutang/pembiayaan syariah loans and sharia receivables/
atas adalah beban bunga dari transaksi dengan interest expense from related parties transactions related yang telah dihapusbukukan 9.009.381 11.659.856 financing principal
pihak-pihak berelasi terkait beban bunga atas to interest expense of fund borrowing for the year ended Pendapatan administrasi dan Other administration and
pinjaman yang diterima untuk tahun yang berakhir 31 December 2024 and 2023 amounted to Rp251,816 komisi lainnya 1.804.571 1.883.199 commission income
pada tanggal 31 Desember 2024 dan 2023 masing- and Rp80,863, respectively (Note 56). Pendapatan dividen reksa dana dan Dividend income from mutual fund
investasi saham 888.649 935.681 and shares investment
masing sebesar Rp251.816 dan Rp80.863 (Catatan Pendapatan denda 861.918 874.039 Penalty income
56). Pendapatan sewa mesin Electronic Data Capture (“EDC”)
Electronic Data Capture (“EDC”) 597.086 384.437 rent income
Penerimaan kembali atas bunga Recovery from
kredit yang telah written-off
43. PENDAPATAN PROVISI DAN KOMISI 43. FEES AND COMMISIONS dihapusbukukan 301.175 499.361 interest from loans
Pendapatan bea materai 54.730 58.961 Stamp duty income
2024 2023 Safety deposit box 38.403 38.231 Safety deposit box
Keuntungan dari penyertaan - 75.238 Investment income
Lain-lain 684.284 491.637 Others
Kredit yang diberikan dan Loans
Total 14.240.197 16.900.640 Total
piutang/pembiayan syariah 5.975.365 4.464.991 and sharia receivables/financing
Transaksi e-channel 4.426.297 3.891.213 E-channel transactions
Transaksi simpanan 3.148.013 3.000.540 Deposit transactions
46. PEMBENTUKAN CADANGAN KERUGIAN 46. ALLOWANCE FOR IMPAIRMENT LOSSES
Kartu kredit 3.180.165 2.772.976 Credit cards PENURUNAN NILAI
Pengiriman uang, kliring dan Remittances, clearings and
inkaso 2.228.007 1.717.102 collections 2024 2023
Transaksi perdagangan 1.692.064 1.570.871 Trade transactions
Efek-efek 1.100.888 1.274.341 Marketable securities Pembalikan/(pembentukan) cadangan Reversal/(allowance) for provision of
kerugian penurunan nilai atas: impairment losses on:
Bancassurance dan reksa dana 634.330 97.000 Bancassurance and mutual funds Giro pada bank lain Current accounts with other banks
Penasihat keuangan 499.656 398.818 Financial advisor (Catatan 5c) 2.674 (11.800) (Note 5c)
Kustodian dan wali amanat 254.452 277.576 Custodian and trustee Penempatan pada bank lain Placements with other banks
(Catatan 6e) (760) 2.418 (Note 6e)
Pendapatan ganti rugi Restructuring compensation Efek-efek (Catatan 7g) 112.741 (132.628) Marketable securities (Note 7g)
restrukturisasi (ta'wid) 27.467 32.214 income (ta'wid) Tagihan lainnya - transaksi Other receivables - trade
Lain-lain 280.816 650.768 Others perdagangan (Catatan 9c) 125.378 91.037 transactions (Note 9c)
Kredit yang diberikan Loans
(Catatan 12A.c, 12B.g) (10.341.244) (9.791.701) (Note 12A.c, 12B.g)
23.447.520 20.148.410 Piutang pembiayaan konsumen Consumer financing receivables
(Catatan 13c) (1.717.469) (1.277.661) (Note 13c)
Investasi bersih dalam sewa Net investment finance leases
Lain-lain terutama terdiri dari pendapatan provisi dan Others mainly consist of fees and commissions from pembiayaan (Catatan 14c) (85.319) (7.120) (Note 14c)
komisi dari fee cash management, fee notifikasi cash management fees, short message service (SMS) Tagihan akseptasi (Catatan 15c) 91.509 (59.315) Acceptance receivables (Note 15c)
melalui short message service (SMS) kepada notification fees to customers, Livin’ point and tax Penyertaan saham (Catatan 16b) 704 33.917 Investments in shares (Note16b)
nasabah, fee redemption Livin’ point dan fee jasa payment distribution service fees. Total (11.811.786) (11.152.853) Total
pelayanan penyaluran pembayaran pajak.
PT BANK MANDIRI (PERSERO) TBK 1592 313 1593
314
ANNUAL REPORT 2024
Page 519
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
47. PEMBENTUKAN PENYISIHAN LAINNYA DAN 47. ALLOWANCE FOR OTHER IMPARMENT LOSSES 49. BEBAN GAJI DAN TUNJANGAN (lanjutan) 49. SALARIES AND EMPLOYEE BENEFITS EXPENSES
KERUGIAN RISIKO OPERASIONAL - NETO AND OPERATIONAL RISK LOSSES - NET
(continued)
2024 2023
Pembalikan penyisihan atau Reversal provision or Jumlah gaji dan tunjangan, bonus dan tantiem, Total gross salaries and allowances, bonus and
beban atas: expenses of: imbalan kerja jangka panjang Dewan Komisaris, tantiem, long-term employment benefits of the Boards
Estimasi kerugian yang timbul Estimated losses arising Direksi, Komite Audit dan Komite Pemantau Risiko, of Commissioners, Directors, Audit Committee and Risk
dari kasus hukum 21.828 20.451 from legal cases
Kerugian risiko operasional - Losses from operational risk Dewan Pengawas Syariah, serta Senior Executive Oversight Committee, Sharia Supervisory Board and
kecurangan eksternal (106.047) (22.080) - external fraud Vice President dan Senior Vice President masing- Senior Executive Vice President and Senior Vice
Kerugian risiko operasional - Losses from operational risk masing sebesar Rp2.708.912 dan Rp2.030.660 President are amounted to Rp2,708,912 and
kecurangan internal (31.923) (52.002) - internal fraud
Kerugian risiko operasional - Losses from operational risk - (Catatan 56) untuk tahun yang berakhir pada tanggal Rp2,030,660 (Note 56) for the year ended
gangguan aktivitas bisnis business disruption 31 Desember 2024 dan 2023, dengan rincian sebagai 31 December 2024 and 2023, respectively, as follows:
dan kegagalan sistem (15.282) (2.670) and system failure berikut:
Denda/sanksi (8.041) (1.006) Fines/penalty
Kerugian risiko operasional - Losses from operational risk
manajemen eksekusi, - management execution, 2024
pengiriman & pemrosesan (7.961) (10.193) delivering and processing
Kerugian risiko operasional - Losses from operational risk Imbalan
klien, produk & - business activity Gaji dan kerja jangka
praktek bisnis (204) (149) disruption and system failure Tunjangan/ Bonus dan panjang/
Kerugian risiko operasional - Losses from operational risk
Salaries Tantiem/ Long-term
kerusakan aset fisik (511) (436) - physical asset damage
Aset lain-lain (Catatan 20) (2.906) 153.700 Other assets (Note 20) and Bonus and employment
allowance tantiem benefits Total
Total (151.047) 85.615 Total
Dewan Komisaris 122.570 388.819 11.215 522.604 The Board of Commissioners
Direksi 339.664 945.861 21.986 1.307.511 Directors
48. KEUNTUNGAN DARI PENJUALAN EFEK-EFEK DAN 48. GAIN ON SALE OF MARKETABLE SECURITIES Komite Audit dan Audit Committee and
OBLIGASI PEMERINTAH - NETO AND GOVERNMENT BONDS - NET
Komite Pemantau Risiko 12.096 - 84 12.180 Risk Oversight Committee
Berikut adalah keuntungan dari penjualan efek-efek Gain on sale of marketable securities and government Dewan Pengawas Syariah 3.872 4.581 - 8.453 Sharia Supervisory Board
dan obligasi pemerintah yang diukur pada biaya bonds - net at amortised cost and fair value through Senior Executive Senior Executive
perolehan diamortisasi dan nilai wajar melalui other comprehensive income is as follows: Vice President dan Vice Presidents and
penghasilan komprehensif lain: Senior Vice President 510.755 323.395 24.014 858.164 Senior Vice President
2024 2023
Total 988.957 1.662.656 57.299 2.708.912 Total
Obligasi pemerintah 108.203 65.666 Government bonds
Efek-efek 42.094 59.629 Marketable securities
2023
Total 150.297 125.295 Total
Imbalan
Gaji dan kerja jangka
Tunjangan/ Bonus dan panjang/
49. BEBAN GAJI DAN TUNJANGAN 49. SALARIES AND EMPLOYEE BENEFITS EXPENSES
Salaries Tantiem/ Long-term
2024 2023 and Bonus and employment
allowance tantiem benefits Total
Gaji, upah, pensiun dan Salaries, wages, pension and
tunjangan pajak 13.622.133 13.197.224 tax allowances
Tunjangan Hari Raya (THR), Religious holidays allowance, Dewan Komisaris 87.448 208.595 7.087 303.130 The Board of Commissioners
cuti dan beban terkait lainnya 2.955.473 2.974.092 leave and other related expenses Direksi 268.315 557.623 32.982 858.920 Directors
Kesejahteraan pegawai 2.594.602 1.861.634 Employee benefits in kind Komite Audit dan Audit Committee and
Bonus dan lainnya 2.361.930 3.911.252 Bonuses and others Komite Pemantau Risiko 7.229 269 231 7.729 Risk Oversight Committee
Pembentukan penyisihan cadangan Allowance of provision for Dewan Pengawas Syariah 2.857 4.005 - 6.862 Sharia Supervisory Board
uang penghargaan pegawai 1.006.833 890.059 post-employment benefits Senior Executive Senior Executive
Penyisihan cadangan tantiem 848.340 1.097.048 Provision for tantiem
Vice President dan Vice Presidents and
Pendidikan dan pelatihan 601.452 491.780 Training and education
Senior Vice President 507.297 319.343 27.379 854.019 Senior Vice President
Total 23.990.763 24.423.089 Total
Total 873.146 1.089.835 67.679 2.030.660 Total
PT BANK MANDIRI (PERSERO) TBK 1594 315
1595
316
ANNUAL REPORT 2024
Page 520
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
50. BEBAN UMUM DAN ADMINISTRASI (lanjutan) 50. GENERAL AND ADMINISTRATIVE EXPENSES
50. BEBAN UMUM DAN ADMINISTRASI 50. GENERAL AND ADMINISTRATIVE EXPENSES (continued)
2024 2023 Lain-lain terutama terdiri dari beban penelitian dan Others is consist of research and development
pengembangan, beban agency, beban keanggotaan expenses, agency expenses, membership fee
Jasa profesional 5.836.961 4.722.209 Professional fees depository bank, beban izin perwakilan luar negeri depository bank, overseas representative expenses
Barang/jasa pihak ketiga Goods/services provided by dan beban representasi. and representation expenses.
lainnya 3.742.691 3.338.043 third parties
Promosi 2.701.820 2.303.064 Promotion
Perbaikan dan pemeliharaan 2.664.658 1.863.193 Repairs and maintenance
51. DANA PENSIUN DAN PESANGON 51. PENSION PLAN AND SEVERANCE PAY
Penyusutan aset hak guna Depreciation of right of use assets
(Catatan 18a) 1.969.965 1.772.254 (Note 18a)
Penyusutan aset tetap yang dimiliki Depreciation of fixed assets Sesuai dengan kebijakan Bank, selain gaji, pegawai Under the Bank’s policy, other than salaries, employees
(Catatan 18a) 1.752.856 1.640.978 (Note 18a) juga mendapatkan fasilitas dan tunjangan berupa are entitled to allowances and benefits, such as
Keperluan kantor 1.276.018 1.118.673 Office supplies Tunjangan Hari Raya (THR), fasilitas kesehatan, uang religious holiday allowance, medical reimbursements,
Komunikasi 1.274.074 1.145.675 Communication duka dan santunan duka, tunjangan cuti, fasilitas bereavement money and benefits, leave allowance,
Sewa 1.083.568 813.808 Rent jabatan untuk jabatan tertentu, program pensiun untuk functional allowance for certain levels, pension plan for
Amortisasi aset takberwujud Amortisation of intangible assets pegawai tetap, insentif sesuai dengan kinerja pegawai permanent employees, incentives based on employee’s
(Catatan 19) 945.641 1.153.670 (Note 19) dan Bank serta manfaat untuk pegawai yang berhenti and the Bank’s performance and post-employment
Transportasi 738.544 673.456 Transportations bekerja sesuai dengan Undang-undang di Bidang benefits in accordance with prevailing Employment Law
Listrik, air dan gas 485.417 510.922 Electricity, water and gas Ketenagakerjaan dan Perjanjian Kerja Bersama Bank and Bank Mandiri Collective Labor Agreement.
Perjalanan dinas 264.323 242.237 Traveling Mandiri.
Tanggung jawab sosial dan Social and environmental
lingkungan 250.028 174.673 responsibility Dana pensiun Pension plan
Pajak selain pajak penghasilan 249.635 249.826 Tax other than income tax
Zakat 232.061 189.730 Zakat Bank Mandiri memiliki 5 (lima) Dana Pensiun yang Bank Mandiri has 5 (five) Pension Funds in the form of
Premi asuransi 175.539 182.542 Insurance premium berbentuk Dana Pensiun Pemberi Kerja (DPPK) yang Employer Pension Funds (DPPK) consisting of 1 (one)
Bunga atas liabilitas sewa Interest on lease liability terdiri dari 1 (satu) Dana Pensiun yang Pension Fund that organizes a Defined Contribution
(Catatan 18a) 128.407 69.114 (Note 18a) menyelenggarakan Program Pensiun Iuran Pasti Pension Program (PPIP) and 4 (four) Pension Funds
Keamanan 38.025 43.110 Security (PPIP) dan 4 (empat) Dana Pensiun yang that organizes a Defined Benefit Pension Program
Rekrutmen 13.742 15.031 Recruitment menyelenggarakan Program Pensiun Manfaat Pasti (PPMP) as follows:
Program pemerintah 4.584 22.103 Government program (PPMP) sebagai berikut:
Lain-lain 691.076 488.583 Others
a. Dana Pensiun Bank Mandiri (Program Pensiun a. Bank Mandiri Pension Fund (Defined Contribution
Total 26.519.633 22.732.894 Total
Iuran Pasti) Pension Program)
Untuk tahun yang berakhir pada tanggal For the year ended 31 December 2024 and 2023, Dana Pensiun Bank Mandiri yang Dana Pensiun Pemberi Kerja Program Pensiun
31 Desember 2024 dan 2023, beban promosi promotions expenses include the reward/prize menyelenggarakan Program Pensiun Iuran Pasti Iuran Pasti (DPPK-PPIP) or Bank Mandiri Pension
termasuk beban hadiah undian dana pihak ketiga expenses of third party funds amounted to Rp49,918 (DPPK - PPIP) didirikan pada tanggal 1 Agustus Fund (Dana Pensiun Bank Mandiri (DPBM)) which
masing-masing sebesar Rp49.918 dan Rp51.116. and Rp51,116, respectively. 1999 berdasarkan Keputusan Direksi Bank was established on 1 August 1999 based on Board
Mandiri No. 004/KEP.DIR/1999 tanggal 26 April of Directors’s resolution No. 004/KEP.DIR/1999
Tanggung Jawab Sosial dan Lingkungan (TJSL) Corporate Social and Environmental Responsibility 1999 tentang Peraturan Dana Pensiun dari Dana dated 26 April 1999 regarding Pension Plan of
merupakan komitmen berkelanjutan untuk (TJSL) is a continuous commitment to contribute to Pensiun Bank Mandiri. Peraturan Dana Bank Mandiri’s pension fund. Regulation
memberikan kontribusi kepada pengembangan economic development and the company's concern for Pensiun dari Dana Pensiun Bank Mandiri established by Bank Mandiri pension fund were
ekonomi dan kepedulian perseroan kepada society. Based on the Regulation of the Minister of telah mendapat pengesahan dari Menteri approved by the Minister of Finance of the
masyarakat. Berdasarkan Peraturan Menteri Badan State-Owned Enterprises Number PER-1/MBU/03/2023 Keuangan Republik Indonesia berdasarkan Surat Republic of Indonesia through its Decision Letter
Usaha Milik Negara Nomor PER-1/MBU/03/2023 on Special Assignments and the Corporate Social and Keputusan Menteri Keuangan Republik Indonesia No. KEP/300/KM.017/1999 dated 14 July 1999 and
tentang Penugasan Khusus dan Program Tanggung Environmental Responsibility Program of State-Owned No. KEP/300/KM.017/1999 tanggal 14 Juli 1999 was published in the Additional of the State
Jawab Sosial dan Lingkungan Badan Usaha Milik Enterprises, the TJSL Program for SOEs is carried out dan diumumkan di dalam Tambahan Lembaran Gazette of the Republic of Indonesia No. 62 dated
Negara bahwa Program TJSL BUMN dilakukan systematically and integratively to ensure the Berita Negara Republik Indonesia No. 62 tanggal 3 August 1999.
secara sistematis dan terpadu untuk menjamin implementation, achievement of success, and 3 Agustus 1999.
pelaksanaan, pencapaian keberhasilan serta management of the impact of the TJSL Program for
pengelolaan dampak Program TJSL BUMN sesuai SOEs in accordance with the priorities and/or Peraturan Dana Pensiun dari Dana Pensiun Bank The regulations for Pension Fund from Bank
dengan prioritas dan/atau pencapaian dari tujuan achievements of the TJSL Program objectives, guided Mandiri telah disesuaikan, terakhir berdasarkan Mandiri Pension Fund have been revised, based
Program TJSL BUMN yang berpedoman pada by the company's work plan. The TJSL Program, Keputusan Direksi PT Bank Mandiri (Persero) on the latest Decision of the Board of Directors of
rencana kerja perseroan. Program TJSL sesuai according to the above Ministerial Regulation, is Tbk. Nomor: KEP.DPB5/001/2024 tanggal PT Bank Mandiri (Persero) Tbk. Number:
Peraturan Menteri BUMN diatas dilaksanakan dengan implemented by referring to four main pillars: Social, 6 Desember 2024. Penyesuaian dilakukan dalam KEP.DPB5/001/2024 dated December 6, 2024.
mengacu pada 4 pilar utama yaitu Sosial, Ekonomi, Economic, Environmental, and Legal and Governance. rangka menyesuaikan dengan Undang-Undang The adjustment was made to align with Law
Lingkungan serta Hukum dan Tata Kelola. The implementation of the TJSL Program by PT Bank Nomor 4 tahun 2023 tentang Pengembangan dan Number 4 of 2023 concerning the Development
Pelaksanaan Program TJSL PT Bank Mandiri Mandiri (Persero) Tbk, includes assistance and/or other Penguatan Sektor Keuangan Bab XII Dana and Strengthening of the Financial Sector, Chapter
(Persero) Tbk., dalam bentuk bantuan dan/atau activities, prioritising the focus areas of Education, Pensiun, Program Jaminan Hari Tua, dan XII on Pension Funds, Old Age Security Programs,
kegiatan lainnya dan dilaksanakan dengan Environment, and Micro and Small Business (UMK) Program Pensiun dan Peraturan Otoritas Jasa and Pension Programs, as well as the Financial
mengutamakan fokus Bidang Pendidikan, Development. The realisation of TJSL as of Keuangan (POJK) Nomor 27 tahun 2023 tanggal Services Authority (OJK) Regulation (POJK)
Lingkungan, dan Pengembangan Usaha Mikro dan 31 December 2024, was Rp250,028 and as of
22 Desember 2023 tentang Penyelengaraan Number 27 of 2023 dated December 22, 2023,
Usaha Kecil (UMK). Realisasi TJSL Posisi 31 December 2023, it was Rp174,673.
Usaha Dana Pensiun. regarding the Implementation of Pension Fund
31 Desember 2024 adalah sebesar Rp250.028 juta
dan 31 Desember 2023 sebesar Rp174.673 juta. Business Operations.
PT BANK MANDIRI (PERSERO) TBK 1596 317
1597
318 ANNUAL REPORT 2024
Page 521
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
a. Dana Pensiun Bank Mandiri (Program Pensiun a. Bank Mandiri Pension Fund (Defined Contribution
Iuran Pasti) (lanjutan) Pension Program) (continued) Dana pensiun (lanjutan) Pension plan (continued)
Perubahan Peraturan Dana Pensiun dari Dana The revised regulations for Pension Fund from b. Dana Pensiun Bank Mandiri (Program Pensiun b. Bank Mandiri Pension Fund (Defined Benefit
Pensiun Bank Mandiri telah mendapatkan Bank Mandiri Pension Fund have been approved Manfaat Pasti) (lanjutan) Pension Program) (continued)
pengesahan dari Otoritas Jasa Keuangan by the Financial Services Authority (OJK) through
berdasarkan Keputusan Dewan Komisioner the Decision of the Board of Commissioners of the
Peraturan Dana Pensiun dari Dana Pensiun Bank The regulations for Pension Funds from Dana
Otoritas Jasa Keuangan nomor: KEP- Financial Services Authority Number: KEP-
722/PD.02/2024 tanggal 24 Desember2024. 722/PD.02/2024 dated December 24, 2024. Mandiri Satu (DPBMS), Dana Pensiun Bank Pensiun Bank Mandiri Satu (DPBMS), Dana
Mandiri Dua (DPBMD), Dana Pensiun Bank Pensiun Bank Mandiri Dua (DPBMD), Dana
Iuran pensiun yang dibukukan atas nama The pension contribution is recorded for each Mandiri Tiga (DPBMT) dan Dana Pensiun Bank Pensiun Bank Mandiri Tiga (DPBMT) and Dana
masing-masing Peserta ditanggung bersama members, which jointly borne by the employer and Mandiri Empat (DPBME) telah mengalami Pensiun Bank Mandiri Empat (DPBME) have been
oleh Pemberi Kerja dan Peserta: the members: beberapa kali perubahan, hal tersebut dilakukan changed several times, in order to comply with the
1. Peserta wajib membayar iuran sebesar 5% 1. The member is obliged to contribute 5% (five dalam rangka menyesuaikan dengan peraturan applicable laws and regulations, as follows:
(lima persen) dari Penghasilan Dasar percent) of basic pension income. perundang-undangan yang berlaku yaitu:
Pensiun.
2. Pemberi Kerja wajib membayar iuran 2. The employer is obliged to contribute 10% 1. Dana Pensiun Bank Mandiri Satu 1. Dana Pensiun Bank Mandiri Satu
sebesar 10% (sepuluh persen) dari (ten percent) of basic pension income. (“DPBMS") (“DPBMS")
Penghasilan Dasar Pensiun.
Dalam rangka penggabungan PT Bank For the purpose of the merger of PT Bank
Dana Pensiun Bank Mandiri menginvestasikan The Bank Mandiri’s pension funds invest their Bumi Daya (Persero) ke dalam PT Bank Bumi Daya (Persero) into PT Bank Mandiri
beberapa sumber keuangannya antara lain pada financial resources including term deposits
Mandiri (Persero), telah ditetapkan (Persero), a Decree of the Board of Directors
deposito berjangka dan deposito on call Bank balance and deposits on call at Bank Mandiri.
Keputusan Direksi PT Bank Mandiri of PT Bank Mandiri (Persero) Number
Mandiri. Saldo deposito on call tersebut pada Balance on deposit on call as of
tanggal 31 Desember 2024 dan 31 Desember 31 December 2024 and 31 December 2023 (Persero) Nomor 021A/KEP.DIR/1999 021A/KEP.DIR/1999 dated 31 July 1999 was
2023 masing-masing sebesar Rp9.950 dan amounted to Rp9,950 and Rp13,050, respectively. tanggal 31 Juli 1999 yang telah mendapat stipulated, which was approved by the
Rp13.050. Tingkat suku bunga atas deposito The interest rate of the deposits are the same with pengesahan Menteri berdasarkan Keputusan Minister based on Decree
tersebut adalah sama dengan suku bunga atas interest rate for third party time deposits. Nomor KEP-394/KM.17/1999 tanggal Number KEP-394/KM.17/1999 dated
deposito berjangka pihak ketiga. 15 November 1999, dengan nama Dana 15 November 1999, under the name Dana
Pensiun Bank Mandiri Satu. Pensiun Bank Mandiri Satu.
Untuk tahun yang berakhir pada tanggal For the year ended 31 December 2024 and
31 Desember 2024 dan 31 Desember 2023, 31 December 2023, Bank has paid pension Peraturan Dana Pensiun dari Dana Pensiun The Pension Fund Regulations of the Dana
Bank telah membayar iuran pensiun masing- contribution of Rp590,397 and Rp284,794, Bank Mandiri Satu telah disesuaikan terakhir Pensiun Bank Mandiri Satu have been
masing sebesar Rp590.397 dan Rp284.794. respectively. berdasarkan Keputusan Direksi adjusted recently by Decree of the Board of
PT Bank Mandiri (Persero) Tbk. Nomor Directors of PT Bank Mandiri (Persero) Tbk.
b. Dana Pensiun Bank Mandiri (Program Pensiun b. Bank Mandiri Pension Fund (Defined Benefit
KEP.DPB1/001/2024 tanggal 13 Maret 2024. Number KEP.DPB1/001/2024 dated 13 March
Manfaat Pasti) Pension Program)
Penyesuaian dilakukan dalam rangka 2024. The amendment was made in order to
Bank Mandiri memiliki 4 (empat) Dana Pensiun Four employer’s pension funds provide defined pemberian Manfaat Pensiun Lainnya berupa provide Other Pension Benefits in the form of
yang menyelenggarakan Program Pensiun benefits program (DPPK - PPMP), which from the Dana Manfaat Tambahan Tahun 2024 Additional Benefits Fund year 2024 to Dana
Manfaat Pasti (DPPK - PPMP) sebagai berikut: merger of 4 (four) legacy banks, namely: kepada Dana Pensiun Bank Mandiri Satu, Pensiun Bank Mandiri Satu, Dana Pensiun
1. Dana Pensiun Bank Mandiri Satu (Bank 1. Dana Pensiun Bank Mandiri Satu (Bank Bumi Dana Pensiun Bank Mandiri Dua, Dana Bank Mandiri Dua, Dana Pensiun Bank
Bumi Daya), Daya), Pensiun Bank Mandiri Tiga dan Dana Mandiri Tiga and Dana Pensiun Bank Mandiri
2. Dana Pensiun Bank Mandiri Dua (Bank 2. Dana Pensiun Bank Mandiri Dua (Bank Pensiun Bank Mandiri Empat. Empat.
Dagang Negara), Dagang Negara),
3. Dana Pensiun Bank Mandiri Tiga (Bank 3. Dana Pensiun Bank Mandiri Tiga (Bank Exim) Perubahan Peraturan Dana Pensiun dari The amendment to the Pension Fund
Exim) dan and Dana Pensiun Bank Mandiri Satu ini, telah Regulation of Dana Pensiun Bank Mandiri
4. Dana Pensiun Bank Mandiri Empat (Bank 4. Dana Pensiun Bank Mandiri Empat (Bank mendapat pengesahan dari Otoritas Jasa Satu has been authorised by the Financial
Pembangunan Indonesia). Pembangunan Indonesia), Keuangan berdasarkan Keputusan Dewan Services Authority based on the Decision of
Komisioner Otoritas Jasa Keuangan Nomor the Board of Commissioners of the Financial
Peserta program pensiun manfaat pasti adalah The members of the pension funds are employees
mereka yang berasal dari legacy bank dengan KEP-138/PD.02/2024 tanggal 26 Maret 2024 Services Authority Number KEP-
from Legacy Bank with working period of three
masa kerja tiga tahun atau lebih pada saat years or more at the merger date which were tentang Pengesahan Atas Peraturan Dana 138/PD.02/2024 dated 26 March 2024
penggabungan yang terdiri dari pegawai aktif active employees, ex employees (resigned but did Pensiun dari Dana Pensiun Bank Mandiri regarding the Ratification of the Pension Fund
bank, bekas karyawan (karyawan yang berhenti not transfer his/her right to other pension fund) and Satu dan diumumkan di dalam Tambahan Regulation of Dana Pensiun Bank Mandiri
bekerja dan tidak mengalihkan haknya ke dana retired employees. Lembaran Berita Negara Republik Indonesia Satu and has been announced in the
pensiun lain) dan pensiunan. No. 36 tanggal 3 Mei 2024. Additional to the State Gazette of the Republic
of Indonesia No. 36 dated 3 May 2024.
PT BANK MANDIRI (PERSERO) TBK 1598 319 1599
320 ANNUAL REPORT 2024
Page 522
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued) 51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued) Dana pensiun (lanjutan) Pension plan (continued)
b. Dana Pensiun Bank Mandiri (Program Pensiun b. Bank Mandiri Pension Fund (Defined Benefit b. Dana Pensiun Bank Mandiri (Program Pensiun b. Bank Mandiri Pension Fund (Defined Benefit
Manfaat Pasti) (lanjutan) Pension Program) (continued) Manfaat Pasti) (lanjutan) Pension Program) (continued)
2. Dana Pensiun Bank Mandiri Dua 2. Dana Pensiun Bank Mandiri Dua 3. Dana Pensiun Bank Mandiri Tiga 3. Dana Pensiun Bank Mandiri Tiga
(“DPBMD") (“DPBMD") (“DPBMT") (lanjutan) (“DPBMT") (continued)
Dalam rangka penggabungan PT Bank For the purpose of the merger of PT Bank
Dagang Negara (Persero) ke dalam PT Bank Dagang Negara (Persero) into PT Bank Perubahan Peraturan Dana Pensiun dari The amendment to the Pension
Mandiri (Persero), telah ditetapkan Mandiri (Persero), a Decree of the Board of Dana Pensiun Bank Mandiri Tiga ini, telah Fund Regulation of Dana Pensiun Bank
Keputusan Direksi PT Bank Mandiri Directors of PT Bank Mandiri (Persero) mendapat pengesahan dari Otoritas Jasa Mandiri Tiga has been authorised by the
(Persero) Nomor 021B/KEP.DIR/1999 Number 021B/KEP.DIR/1999 dated 31 July Keuangan berdasarkan Keputusan Dewan Financial Services Authority based on the
tanggal 31 Juli 1999, yang telah mendapat 1999 was stipulated, which was approved by Komisioner Otoritas Jasa Keuangan Decision of the Board of Commissioners of the
pengesahan Menteri berdasarkan Keputusan the Minister based on Decree No. KEP- Nomor: KEP-136/PD.02/2024 tanggal Financial Services Authority Number
Nomor KEP-395/KM.17/1999 tanggal 395/KM.17/1999 dated 15 November 1999, 26 Maret 2024 Tentang Pengesahan Atas KEP-136/PD.02/2024 dated 26 March 2024
15 November 1999, dengan nama Dana under the name Dana Pensiun Bank Mandiri Peraturan Dana Pensiun dari Dana Pensiun regarding the Ratification of the Pension Fund
Pensiun Bank Mandiri Dua. Dua. Bank Mandiri Tiga dan diumumkan di dalam Regulation of Dana Pensiun Bank Mandiri
Tambahan Lembaran Berita Negara Tiga and has been announced in the
Peraturan Dana Pensiun dari Dana Pensiun The Pension Fund Regulations of Dana Republik Indonesia No. 37 tanggal Additional to the State Gazette of the Republic
Bank Mandiri Dua telah disesuaikan terakhir Pensiun Bank Mandiri Dua have been 7 Mei 2024. of Indonesia No. 37 dated 7 May 2024.
berdasarkan Keputusan Direksi PT Bank adjusted recently by Decree of the Board of
Mandiri (Persero) Tbk. No. Directors of PT Bank Mandiri (Persero) Tbk. 4. Dana Pensiun Bank Mandiri Empat 4. Dana Pensiun Bank Mandiri Empat
KEP.DPB2/001/2024 tanggal 13 Maret 2024. No. KEP.DPB2/001/2024 dated 13 March (“DPBME") (“DPBME")
Penyesuaian dilakukan dalam rangka 2024. The amendment was made in order to
pemberian Manfaat Pensiun Lainnya berupa provide Other Pension Benefits in the form of Dalam rangka penggabungan PT Bank For the purpose of the merger of PT Bank
Dana Manfaat Tambahan Tahun 2024 Additional Benefits Fund year 2024 to Dana Pembangunan Indonesia (Persero) ke dalam Pembangunan Indonesia (Persero) into PT
kepada Dana Pensiun Bank Mandiri Satu, Pensiun Bank Mandiri Satu, Dana Pensiun PT Bank Mandiri (Persero), telah ditetapkan Bank Mandiri (Persero), a Decree of the Board
Dana Pensiun Bank Mandiri Dua, Dana Bank Mandiri Dua, Dana Pensiun Bank Keputusan Direksi PT Bank Mandiri of Directors of PT Bank Mandiri (Persero)
Pensiun Bank Mandiri Tiga dan Dana Mandiri Tiga and Dana Pensiun Bank Mandiri (Persero) No. 021D/KEP.DIR/1999 tanggal No. 021D/KEP.DIR/1999 dated 31 July 1999
Pensiun Bank Mandiri Empat. Empat. 31 Juli 1999, yang telah mendapat was stipulated, which was approved by the
pengesahan Menteri berdasarkan Keputusan Minister based on Decree No. KEP-
Perubahan Peraturan Dana Pensiun dari This amendment to the Pension Fund Nomor KEP-397/KM.17/1999 tanggal 397/KM.17/1999 dated 15 November 1999,
Dana Pensiun Bank Mandiri Dua ini, telah Regulations of Dana Pensiun Bank Mandiri 15 November 1999, dengan nama Dana under the name Dana Pensiun Bank Mandiri
mendapat pengesahan dari Otoritas Jasa Dua has been authorised by the Financial Pensiun Bank Mandiri Empat. Empat.
Keuangan berdasarkan Keputusan Dewan Services Authority (OJK) based on the Decree
Komisioner Otoritas Jasa Keuangan Nomor of the Board of Commissioners of the Peraturan Dana Pensiun dari Dana Pensiun The Pension Fund Regulations of Dana
KEP-137/PD.02/2024 tanggal 26 Maret 2024 Financial Services Authority Number KEP- Bank Mandiri Empat telah disesuaikan Pensiun Bank Mandiri Empat have
Tentang Pengesahan Atas Peraturan Dana 137/PD.02/2024 dated 26 March 2024
Pensiun dari Dana Pensiun Bank Mandiri regarding the Ratification of Pension Fund terakhir berdasarkan Keputusan Direksi been adjusted recently by Decree of the
Dua dan diumumkan di dalam Tambahan Regulations of Dana Pensiun Bank Mandiri PT Bank Mandiri (Persero) Tbk. Board of Directors of PT Bank Mandiri
Lembaran Berita Negara Republik Indonesia Dua and has been announced in the Nomor: KEP.DPB4/001/2024 tanggal (Persero) Tbk. Number KEP.DPB4/001/2024
No. 34 tanggal 26 April 2024. Additional to the State Gazette of the Republic 13 Maret 2024. Penyesuaian dilakukan dated 13 March 2024. The amendment was
of Indonesia No. 34 dated 26 April 2024. dalam rangka pemberian Manfaat Pensiun made in order to provide Other Pension
Lainnya berupa Dana Manfaat Tambahan Benefits in the form of Additional Benefits
3. Dana Pensiun Bank Mandiri Tiga 3. Dana Pensiun Bank Mandiri Tiga Tahun 2024 kepada Dana Pensiun Bank Fund year 2024 to Dana Pensiun Bank
(“DPBMT") (“DPBMT") Mandiri Satu, Dana Pensiun Bank Mandiri Mandiri Satu, Dana Pensiun Bank Mandiri
Dua, Dana Pensiun Bank Mandiri Tiga dan Dua, Dana Pensiun Bank Mandiri Tiga and
Dalam rangka penggabungan PT Bank For the purpose of the merger of PT Bank Dana Pensiun Bank Mandiri Empat. Dana Pensiun Bank Mandiri Empat.
Ekspor Impor Indonesia (Persero) ke dalam Ekspor Impor Indonesia (Persero) into
PT Bank Mandiri (Persero), telah ditetapkan PT Bank Mandiri (Persero), a Decree of the Perubahan Peraturan Dana Pensiun dari The amendment to the Pension Fund
Keputusan Direksi PT Bank Mandiri Board of Directors of PT Bank Mandiri Dana Pensiun Bank Mandiri Empat ini, telah Regulations of Dana Pensiun Bank
(Persero) No. 021C/KEP.DIR/1999 tanggal (Persero) No. 021C/KEP.DIR/1999 dated mendapat pengesahan dari Otoritas Jasa Mandiri Empat has been authorised by the
31 Juli 1999, yang telah mendapat 31 July 1999 was stipulated, which was Keuangan berdasarkan Keputusan Dewan Financial Services Authority based on the
pengesahan Menteri berdasarkan Keputusan approved by the Minister based on the Decree Komisioner Otoritas Jasa Keuangan Decision of the Board of Commissioners of the
No. KEP-396/KM.17/1999 tanggal No. KEP-396/KM.17/1999 dated 15 November Nomor: KEP-135/PD.02/2024 tanggal Financial Services Authority Number
15 November 1999, dengan nama Dana 1999, under the name Dana Pensiun Bank 26 Maret 2024 Tentang Pengesahan Atas KEP-135/PD.02/2024 dated 26 March 2024
Pensiun Bank Mandiri Tiga. Mandiri Tiga. Peraturan Dana Pensiun dari Dana Pensiun regarding the Ratification of the Pension Fund
Bank Mandiri Empat dan diumumkan di Regulations of Dana Pensiun Bank Mandiri
Peraturan Dana Pensiun dari Dana Pensiun The Pension Fund Regulations of Dana dalam Tambahan Lembaran Berita Negara Empat and has been announced in the
Bank Mandiri Tiga telah disesuaikan terakhir Pensiun Bank Mandiri Tiga have been Republik Indonesia No. 36 tanggal Additional to the State Gazette of the Republic
berdasarkan Keputusan Direksi PT Bank adjusted recently by Decree of the Board of 3 Mei 2024. of Indonesia No. 36 dated 3 May 2024.
Mandiri (Persero) Tbk. No.
KEP.DPB3/001/2024 tanggal 13 Maret 2024. Directors of PT Bank Mandiri (Persero) Tbk.
No. KEP.DPB3/001/2024 dated 13 March Perhitungan aktuaria atas liabilitas manfaat The actuarial calculation on pension benefits
Penyesuaian dilakukan dalam rangka pensiun untuk Bank saja pada tanggal liability for Bank only as of 31 Desember 2024 and
pemberian Manfaat Pensiun Lainnya berupa 2024. The amendment was made in order to 31 Desember 2024 dan 31 Desember 2023 31 December 2023 were based on estimated
Dana Manfaat Tambahan Tahun 2024 provide Other Pension Benefits in the form of didasarkan atas estimasi perhitungan aktuaria actuarial calculation for the year ended
kepada Dana Pensiun Bank Mandiri Satu, Additional Benefits Fund year 2024 to Dana untuk tahun yang berakhir pada tanggal 31 December 2023 as stated in report of Enny
Dana Pensiun Bank Mandiri Dua, Dana 31 Desember 2023 yang tercantum pada laporan Diah Awal Actuary Consultant Firm dated
Pensiun Bank Mandiri Tiga dan Dana Pensiun Bank Mandiri Satu, Dana Pensiun
Pensiun Bank Mandiri Empat. Bank Mandiri Dua, Dana Pensiun Bank dari Kantor Konsultan Aktuaria Enny Diah Awal 4 January 2024 with method of “Projected Unit
Mandiri Tiga and Dana Pensiun Bank Mandiri tanggal 27 Desember 2024 dengan metode Credit”.
Empat. Projected Unit Credit.
PT BANK MANDIRI (PERSERO) TBK 1600 321 1601
322 ANNUAL REPORT 2024
Page 523
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued)
Dana pensiun (lanjutan) Pension plan (continued)
Asumsi-asumsi yang digunakan untuk tahun yang The assumptions used for the period and year ended
berakhir tanggal 31 Desember 2024 dan 2023 adalah 31 December 2024 and 2023 are as follows:
sebagai berikut: Estimasi nilai kini liabilitas manfaat pensiun dan nilai The present value of the pension benefit obligations and
DPBMS DPBMD DPBMT DPBME
wajar aset bersih pada tanggal 31 Desember 2023 net fair value of plan assets as of 31 December 2023 are
adalah sebagai berikut: as follows:
Tingkat diskonto 6,90% 6,90% 6,90% 6,90% Discount rate
Tingkat pengembalian Expected rate of
aset dana pensiun return on pension 2023
yang diharapkan 8% 8% 8% 8% plan assets
Masa kerja yang Per 31 Juli 1999/ Per 31 Juli 1999/ Per 31 Juli 1999/ Per 31 Juli 1999/ Working period DPBMS DPBMD DPBMT DPBME
digunakan As of 31 July 1999 As of 31 July 1999 As of 31 July 1999 As of 31 July 1999 used
(Gaji Pokok + Tunjangan
Keluarga) x Tunjangan
kemahalan cabang yang Nilai kini liabilitas Present value of the pension
terdaftar pada tanggal manfaat pensiun (1.252.727) (1.383.448) (570.853) (439.812) benefit obligation
Gaji Pokok + Tunjangan 31 Juli 1999 yang telah
Gaji Pokok x Indeks yang lainnya yang terdaftar pada disesuaikan Nilai wajar aset program 1.295.271 1.404.869 583.862 586.699 Fair value of plan assets
terdaftar pada tanggal tanggal 31 Juli 1999 yang pada tanggal Gaji Dasar yang terdaftar
31 Juli 1999 yang telah telah disesuaikan 31 Desember 2002/ pada tanggal 31 Juli 1999
disesuaikan pada tanggal pada tanggal (Basic Salary + Family yang telah disesuaikan Funded status 42.544 21.421 13.009 146.887 Funded Status
31 Desember 2002/ 31 Desember 2002/ Allowance) x Expensive pada tanggal
Basic Salary x Index Basic Salary + Other allowance for branches 31 Desember 2002/ Batas aset (asset ceiling)*) (42.544) (21.421) (13.009) (146.887) Asset ceiling*)
Penghasilan Dasar registered on 31 July 1999, Benefits registered on 31 registered on 31 July 1999, Basic Salary registered on Pensionable
Pensiun (PhDP) which adjusted on 31 July 1999, which adjusted on which adjusted on 31 31 July 1999, which adjusted salary
yang digunakan December 2002 31 December 2002 December 2002 on 31 December 2002 (PhDP) used Aset program manfaat Pension plan program
pensiun yang diakui assets recognised in
Tingkat kenaikan Expected rates of
PhDP Nihil/Nil Nihil/Nil Nihil/Nil Nihil/Nil PhDP increase di laporan posisi - - - - consolidated statement
Tabel tingkat keuangan konsolidasian**) of financial position **)
kematian 80% UN 2010 Male 80% UN 2010 Male 80% UN 2010 Male 80% UN 2010 Male Mortality rate table
Usia 23 - 29 = 10,00% Usia 23 - 29 = 10,00% Usia 23 - 29 = 10,00% Usia 23 - 29 = 10,00%
Usia 30 - UPN = 3,50% Usia 30 - UPN = 3,50% turun Usia 30 - UPN = 3,50% Usia 30 - UPN = 3,50% turun *) Tidak terdapat akumulasi kerugian aktuarial bersih dan biaya jasa lalu yang *) There are no unrealised accumulated actuarial loss-net nor unrealised past
turun linear s.d. 0,00%/ linear s.d. 0,00%/ turun linear s.d. 0,00%/ linear s.d. 0,00%/
Age 23 - 29 = 10.00% Age 23 - 29 = 10.00% Age 23 - 29 = 10.00% Age 23 - 29 = 10.00% belum diakui serta tidak terdapat nilai kini dari manfaat ekonomis yang service cost and there are no present value of available future refunds or
Age 30 - Normal Retirement Age 30 - Normal Retirement Age 30 - Normal Retirement Age 30 - Normal Retirement tersedia dalam bentuk pengembalian dana dari program atau pengurangan reductions of future contributions.
Tingkat pengunduran Age = 3.50% decreasing Age = 3.50% decreasing Age = 3.50% decreasing Age = 3.50% decreasing iuran masa depan.
diri linearly up to 0.00% linearly up to 0.00% linearly up to 0.00% linearly up to 0.00% Turnover rate **) Tidak ada aset yang diakui di laporan posisi keuangan konsolidasian karena **) There are no plan assets recognised in the consolidated statement of financial
10,00% dari tingkat mortalita/ 10,00% dari tingkat mortalita/ 10,00% dari tingkat mortalita/ 10,00% dari tingkat mortalita/ ketentuan yang disyaratkan dalam PSAK No. 219 mengenai “Imbalan Kerja” position because the requirements under SFAS No. 219 regarding “Employee
Tingkat kecacatan 10.00% of mortality rate 10.00% of mortality rate 10.00% of mortality rate 10.00% of mortality rate Disability rate tidak terpenuhi. Benefits” are not fulfilled.
Metode aktuaria Projected Unit Credit Projected Unit Credit Projected Unit Credit Projected Unit Credit Actuarial method
48 tahun sampai dengan 56 Komposisi aset program dari masing-masing dana The composition of plan assets from Pension Fund as
tahun disesuaikan
berdasarkan strata/ 56 tahun untuk 56 tahun untuk 56 tahun untuk pensiun pada tanggal 31 Desember 2024 dan 2023 of 31 December 2024 and 2023 are as follows:
Usia pensiun normal 48 years old to 56 years semua strata/ semua strata/ semua strata/ Normal retirement age
(“UPN”) depending on the Grades 56 years old for all Grades 56 years old for all Grades 56 years old for all Grades (“UPN”) terdiri dari:
Tingkat Expected rate of
kenaikan manfaat 2,00% per tahun/ pension benefit
pensiun Nihil/Nil Nihil/Nil Nihil/Nil 2.00% per annum increase 31 Desember 2024/ 31 December 2024
Tarif pajak progresif
berdasarkan UU RI No.7 Tarif pajak progresif Tarif pajak progresif Tarif pajak progresif DPBMS DPBMD DPBMT DPBME
tahun 2021/ Progressive tax berdasarkan UU RI No.7 berdasarkan UU RI No.7 berdasarkan UU RI No.7
Tarif pajak rata-rata rate based on UU RI No.7 tahun 2021/ Progressive tax tahun 2021/ Progressive tax tahun 2021/ Progressive tax Average tax rates
rate based on UU RI No.7 rate based on UU RI No.7 rate based on UU RI No.7 Deposito 3% 8% 0% 20% Time deposit
Obligasi 28% 35% 9% 13% Bonds
Estimasi nilai kini liabilitas manfaat pensiun dan nilai Estimated present value of the pension benefit Penempatan langsung 9% 17% 39% 5% Direct placement
wajar aset bersih pada tanggal 31 Desember 2024 obligations and net fair value of plan assets as of Tanah dan bangunan 34% 5% 32% 0% Land and building
adalah sebagai berikut: 31 December 2024 are as follows: Saham 2% 1% 0% 0% Shares
Surat Berharga Negara 24% 30% 20% 62% Treasury bills
2024
Lain-lain 0% 4% 0% 0% Others
DPBMS DPBMD DPBMT DPBME
Total 100% 100% 100% 100% Total
Nilai kini liabilitas Present value of the pension
manfaat pensiun (1.100.298) (1.222.283) (499.913) (396.228) benefit obligation
Nilai wajar aset program 1.241.448 1.314.881 535.363 561.143 Fair value of plan assets 31 Desember 2023/ 31 December 2023
Funded status 141.150 92.598 35.450 164.915 Funded Status
Batas aset (asset ceiling)*) (141.150) (92.598) (35.450) (164.915) Asset ceiling*) DPBMS DPBMD DPBMT DPBME
Aset program manfaat Pension plan program
pensiun yang diakui assets recognised in Deposito 5% 5% 1% 16% Time deposit
di laporan posisi consolidated statement Obligasi 34% 39% 11% 17% Bonds
keuangan konsolidasian**) - - - - of financial position **)
Penempatan langsung 8% 23% 35% 3% Direct placement
Tanah dan bangunan 28% 4% 31% 0% Land and building
*) Tidak terdapat akumulasi kerugian aktuarial bersih dan biaya jasa lalu yang *) There are no unrealised accumulated actuarial loss-net nor unrealised past Saham 1% 1% 0% 0% Shares
belum diakui serta tidak terdapat nilai kini dari manfaat ekonomis yang service cost and there are no present value of available future refunds or
tersedia dalam bentuk pengembalian dana dari program atau pengurangan reductions of future contributions. Surat Berharga Negara 24% 28% 22% 63% Treasury bills
iuran masa depan.
**) Tidak ada aset yang diakui di laporan posisi keuangan konsolidasian karena **) There are no plan assets recognised in the consolidated statement of financial Lain-lain 0% 0% 0% 1% Others
ketentuan yang disyaratkan dalam PSAK 219 mengenai “Imbalan Kerja” tidak position because the requirements under SFAS No. 219 regarding “Employee
terpenuhi. Benefits” are not fulfilled.
Total 100% 100% 100% 100% Total
PT BANK MANDIRI (PERSERO) TBK 1602 323 1603
324
ANNUAL REPORT 2024
Page 524
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk.
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued) 51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued) Dana pensiun (lanjutan) Pension plan (continued)
Undang-undang di Bidang Ketenagakerjaan dan Labor Law and Bank Mandiri Collective Labor Undang-undang di Bidang Ketenagakerjaan dan Labor Law and Bank Mandiri Collective Labor
Perjanjian Kerja Bersama Bank Mandiri Agreement Perjanjian Kerja Bersama Bank Mandiri (lanjutan) Agreement (continued)
Bank Mandiri telah menerapkan kebijakan akuntansi Bank Mandiri has implemented an accounting policy for
Mutasi nilai kini kewajiban pasti selama tahun berjalan The movement in present value of obligation over the
imbalan kerja PSAK No. 219 dengan mengakui employment benefits SFAS No. 219 to recognise
adalah sebagai berikut (Bank Mandiri saja): year is as follows (Bank Mandiri only):
cadangan atas tunjangan masa kerja pegawai provision for employee service entitlements. Bank
(employee service entitlements). Bank Mandiri Mandiri recognizes provisions for employee long
mengakui cadangan atas tunjangan masa kerja service benefits based on the Employment Law and 2024 2023
pegawai berdasarkan Undang-undang di Bidang and Bank Mandiri Collective Labor Agreements for the
Ketenagakerjaan dan Perjanjian Kerja Bersama Bank period and year ended 31 December 2024 and 31 Nilai kini kewajiban pada awal Beginning balance of present value
Mandiri untuk tahun yang berakhir pada tanggal 31 December 2023 amounted to Rp3,395,987 and tahun 2.066.274 1.879.403 of obligation
Desember 2024 dan 31 Desember 2023 masing- Rp3,469,705 (including compensation benefits of
Biaya jasa kini 194.104 198.515 Current service cost
masing sejumlah Rp3.395.987 dan Rp3.469.705 Rp8,240 for resigned employees which have not yet
Biaya pesangon 160.281 10.138 Severance payment
(termasuk Rp8.240 yang merupakan pesangon atas been paid and excluded from actuarial calculation),
Biaya bunga 129.194 133.304 Interest fee
pegawai yang sudah berhenti tetapi belum dibayarkan respectively, based on the estimated post employment
dan telah dikeluarkan dari perhitungan aktuarial) benefit in the independent actuarial reports (Note 34). Pembayaran imbalan pasca-kerja (332.695) (106.625) Benefit paid
berdasarkan perkiraan biaya uang penghargaan (Keuntungan)/kerugian aktuarial (7.710) (48.461) Actuarial (gain)/losses
pegawai sebagaimana tercantum dalam laporan
aktuaria independen (Catatan 34). Nilai kini kewajiban pada akhir Ending balance of present
tahun 2.209.448 2.066.274 value of obligation
Penyisihan atas tunjangan masa kerja pegawai pada Provision for employee service entitlements as of
tanggal 31 Desember 2024 dan 31 Desember 2023 31 December 2024 and 31 December 2023 are
dihitung berdasarkan perhitungan hak masa kerja estimated using the employees service entitlements Jumlah yang diakui pada laporan laba rugi dan The amounts recognised in the statement of profit or
pegawai untuk periode yang berakhir 31 Desember calculation for the period ended 31 December 2024 as
penghasilan komprehensif lain berdasarkan laporan loss and other comprehensive income based on
2024 sebagaimana tercantum dalam laporan aktuaria included in the independent actuarial report of Enny
aktuaria independen adalah sebagai berikut (Bank independent actuarial report are as follows (Bank
independen Kantor Konsultan Aktuaria Enny Diah Diah Awal Actuary Consultant Firm dated 27 December
Mandiri saja): Mandiri only):
Awal tanggal 27 Desember 2024. Asumsi-asumsi 2024. The assumptions used by the actuary are as
yang digunakan oleh aktuaria adalah sebagai berikut: follows:
a. Tingkat diskonto: 6,90% per tahun. a. Discount rate: 6.90% per annum. Laba Rugi Profit or Loss
b. Tingkat kenaikan gaji: 8,00%. b. Salary increase rate: 8.00%.
2024 2023
c. Tabel tingkat kematian yang digunakan Tabel c. Mortality rate table used is Indonesia Mortality
Mortalita Indonesia Tahun 2019. 2019.
Biaya jasa kini 354.385 208.653 Current service cost
d. Tingkat pengunduran diri: Usia 23 - 29 = 10,00%, d. Turnover rate: Age 23 - 29 = 10.00%, Age 30 -
Usia 30 - UPN = 3,50% turun linear s.d. 0,00%. Normal Retirement Age = 3.50% decreasing Biaya bunga 129.194 133.304 Interest cost
linearly up to 0.00%.
e. Metode aktuaria adalah projected unit credit e. Actuarial method is projected unit credit method. Biaya uang penghargaan pegawai 483.579 341.957 Cost of pension benefits
method.
f. Usia pensiun normal berkisar antara 36 tahun f. Normal retirement age between 36 to 56 years
sampai dengan 56 tahun disesuaikan according to the grades. Penghasilan Komprehensif Lain Other Comprehensive Income
berdasarkan strata.
g. Tingkat kecacatan 10,00% dari kemungkinan g. Disability rate is 10.00% of death probability at 2024 2023
orang meninggal pada masing-masing usia. each age.
Asumsi keuangan Financial assumptions
Jumlah yang diakui pada laporan posisi keuangan The amounts recognised in the statement of financial (perubahan asumsi) (15.750) 91.329 (change in assumptions)
ditentukan berdasarkan laporan aktuaria independen position are determined based on independent Penyesuaian pengalaman Experience adjustment
sebagai berikut (Bank Mandiri saja): actuarial report as follows (Bank Mandiri only): (demografi dan keuangan) 8.040 (139.790) (demographics and finances)
2024 2023 Keuntungan aktuarial yang diakui Actuarial gains recognised
Cadangan atas tunjangan masa kerja Provision for post employment pada penghasilan in other comprehensive
pegawai yang diakui di laporan benefits presented in statement of komprehensif lain (7.710) (48.461) income
posisi keuangan 2.209.448 2.066.274 financial position
PT BANK MANDIRI (PERSERO) TBK 1604 325
1605
326 ANNUAL REPORT 2024
Page 525
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued) 51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Dana pensiun (lanjutan) Pension plan (continued) Apresiasi Pensiun (lanjutan) Pension Appreciation (continued)
Undang-undang di Bidang Ketenagakerjaan dan Labor Law and Bank Mandiri Collective Labor Asumsi-asumsi yang digunakan untuk tahun yang The assumptions used for the period and year ending
Perjanjian Kerja Bersama Bank Mandiri (lanjutan) Agreement (continued) berakhir 31 Desember 2024 dan 2023 adalah sebagai 31 December 2024 and 2023 are as follows:
berikut:
Rekonsiliasi cadangan atas tunjangan masa kerja Reconciliations of provision for post employment benefits a. Tingkat diskonto: 7,10% a. Discount rate: 7.10%
pegawai adalah sebagai berikut: are as follows: b. Harga emas: Rp1.514.000 (nilai penuh). b. Gold price: Rp1,514,000 (full amount).
c. Tingkat kenaikan harga emas: 10,00%. c. Increment rate of gold price: 10.00%.
2024 2023 d. Tabel tingkat kematian yang digunakan Tabel d. Mortality rate table used is Indonesia Mortality
Mortalita Indonesia Tahun 2019. 2019.
Bank Mandiri Bank Mandiri e. Tingkat kecacatan 10% dari kemungkinan orang e. Disability rate is 10% of death probability at each
Cadangan atas tunjangan masa kerja Beginning balance of provision for meninggal pada masing-masing usia. age.
pegawai awal tahun 2.066.274 1.879.403 post employment benefits f. Tingkat pengunduran diri: Usia 23 - 29 = 10,00% f. Turnover rate: Age 23 - 29 = 10.00% Age 30 -
Biaya selama tahun berjalan 483.579 341.957 Expenses during the year Usia 30 - UPN = 3,50% turun linear s.d. 0,00%. Normal Retirement Age = 3.50% decreasing
Pembayaran manfaat (332.695) (106.625) Payments of benefits linearly up to 0.00%.
Keuntungan aktuarial yang diakui pada Recognition of actuarial gain in g. Usia pensiun normal yaitu ketika pekerja g. Normal retirement age is until age of 56 years.
penghasilan komprehensif lain (7.710) (48.461) other comprehensive income mencapai usia 56 tahun.
h. Metode aktuaria adalah projected unit credit h. Actuarial method used is projected unit credit
Cadangan atas tunjangan Ending balance of provision for method. method.
masa kerja pegawai akhir tahun post employment benefits
(Bank Mandiri saja) 2.209.448 2.066.274 (Bank Mandiri only) Mutasi nilai kini kewajiban pasti selama tahun berjalan The movement in present value of obligation over the
adalah sebagai berikut (Bank Mandiri saja): year is as follows (Bank Mandiri only):
Entitas Anak Subsidiaries
2024 2023
Cadangan atas tunjangan masa Provision for post employment
kerja pegawai 1.178.299 1.395.191 benefits Beginning balance of present value
Nilai kini kewajiban pada awal tahun 83.508 67.151 of obligation
Total cadangan atas tunjangan masa Total provision for post Biaya selama tahun berjalan 17.990 14.471 Expenses during the year
kerja pegawai (Catatan 34) 3.387.747*) 3.461.465*) employment benefits (Note 34) Pembayaran manfaat (7.886) (5.545) Benefit paid
Kerugian aktuarial yang diakui pada Actuarial losses through other
penghasilan komprehensif lain 5.576 7.431 comprehensive income
*) Pada tanggal 31 December 2024 dan 2023, jumlah tersebut tidak termasuk *) As of 31 December 2024 and 2023, the amount does not include unpaid
pesangon atas pegawai yang telah berhenti tetapi belum dibayarkan sebesar severance for resigned employees which have not yet been paid amounted to
Rp8.240 yang telah dikeluarkan dari perhitungan aktuarial. Rp8,240, which was excluded from actuarial calculation. Nilai kini kewajiban pada akhir Ending balance of present value
tahun (Catatan 34) 99.188 83.508 of obligation (Note 34)
Nilai kini liabilitas yang didanai, nilai wajar aset The present value of funded benefit obligations, fair
program dan surplus pada program untuk lima tahun value of plan assets and the surplus on the program for
terakhir yaitu (Bank Mandiri saja): the last five years, which are (Bank Mandiri only): Jumlah yang diakui pada laporan laba rugi dan The amounts recognised in the statement of profit or
penghasilan komprehensif lain berdasarkan laporan loss and other comprehensive income based on
31 Desember/December aktuaria independen adalah sebagai berikut (Bank independent actuarial report are as follows (Bank
Mandiri saja): Mandiri only):
2024 2023 2022 2021 2020
Laba Rugi Profit or Loss
Nilai kini kewajiban Present value of defined
imbalan pasti 2.209.448 2.066.274 1.879.403 1.920.311 2.811.930 benefit obligations
Nilai wajar aset program - - - - - Fair value of plan assets
2024 2023
Defisit program 2.209.448 2.066.274 1.879.403 1.920.311 2.811.930 Deficit in the plan Biaya jasa kini 5.490 9.771 Current service cost
Biaya bunga 12.500 4.700 Interest cost
Penyesuaian pengalaman Experience adjustments
pada liabilitas program (8.040) 139.790 114.748 309.589 228.319 on plan liabilities
Biaya apresiasi pensiun 17.990 14.471 Cost of pension appreciation
Penyesuaian pengalaman Experience adjustments
pada aset program - - - - - on asset program
Penghasilan Komprehensif Lain Other Comprehensive Income
Apresiasi Pensiun Pension Appreciation 2024 2023
Bank Mandiri memberikan program apresiasi pensiun Bank Mandiri provides pension appreciation programs Asumsi keuangan Financial assumptions
kepada pegawai yang memasuki usia pensiun normal to employees who enter normal retirement age (age (perubahan asumsi) (11.180) 9.620 (change in assumptions)
(56 tahun). Program ini berlaku bagi pegawai yang 56). This program is eligible for employees who have Penyesuaian pengalaman 16.756 (2.189) Experience adjustment
telah memasuki masa kerja 10 tahun. Nilai kini entered their ten years of service period. The present
kewajiban untuk cadangan atas program apresiasi value for provision of pension appreciation program as Kerugian aktuarial yang diakui Actuarial losses recognised
pensiun per 31 Desember 2024 dan 31 Desember of 31 Desember 2024 and 31 December 2023 based pada penghasilan in other comprehensive
2023 berdasarkan perhitungan aktuaria sebesar on an actuarial calculation amounted to Rp99,188 and komprehensif lain 5.576 7.431 income
Rp99.188 dan Rp83.508 (Catatan 34). Rp83,508, respectively (Note 34).
PT BANK MANDIRI (PERSERO) TBK 1606 327 1607
328 ANNUAL REPORT 2024
Page 526
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued) 51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued)
Rekonsiliasi PVDBO (Bank Mandiri saja): Reconciliation of PVDBO (Bank Mandiri only):
Mutasi penghasilan komprehensif lainnya: Movements in other comprehensive income:
2024
Apresiasi Mutasi penghasilan komprehensif lainnya untuk Bank Movements in other comprehensive income for the
UUK TK Pensiun/
dan/and Pension Mandiri saja untuk tahun yang berakhir pada tanggal Bank Mandiri only for the period and year ended
DPBMS DPBMD DPBMT DPBME PKB BMRI appreciation
31 Desember 2024 dan 2023 adalah sebagai berikut: 31 December 2024 and 2023 as follows:
PVDBO pada awal tahun 1.252.727 1.383.448 570.853 439.812 2.066.274 83.508 Beginning balances of PVDBO
Biaya jasa kini - - - - 194.104 12.500 Current service cost 2024
Biaya bunga atas PVDBO 78.253 86.844 35.890 27.434 129.194 5.490 Interest cost of PVDBO
Biaya pesangon - - - - 160.281 Severance pay
Pembayaran imbalan dari Benefit payments from Apresiasi
aset program (169.523) (174.526) (70.366) (60.683) (332.695) (7.886) plan assets UUK TK Pensiun/
dan/and Pension
(Keuntungan)/kerugian Actuarial (gain)/losses DPBMS DPBMD DPBMT DPBME PKB BMRI appreciation
aktuarial dari PVDBO: from PVDBO:
Kerugian atau perubahan Losses on change of
asumsi demografis 9 1 4 1 1.523 - In demographics) Akumulasi keuntungan/(kerugian) Accumulated of actuarial gains/(loss)
(Keuntungan)/kerugian atas (Gain)/losses on change of
perubahan asumsi ekonomis 13.831 (16.466) (6.516) (5.936) (15.750) (11.180) assumption in economic aktuarial awal tahun - - - - 1.869.591 (2.839) on beginning period
(Keuntungan)/Kerugian atas Keuntungan/(kerugian) aktuarial Actuarial gain/(loss) of
penyesuaian pengalaman (Gain)/losses on experience tahun berjalan - - - - 7.710 (5.575) the current period
(experience adjustment) (47.337) (57.017) (29.952) (4.400) 6.517 16.756 adjustment
PVDBO pada akhir tahun 1.127.960 1.222.284 499.913 396.228 2.209.448 99.188 Ending balances of PVDBO Akumulasi keuntungan/(kerugian) Accumulated actuarial gains/(loss)
aktuarial akhir tahun - - - - 1.877.301 (8.414) on ending period
2023
2023
Apresiasi
UUK TK Pensiun/
dan/and Pension Apresiasi
DPBMS DPBMD DPBMT DPBME PKB BMRI appreciation UUK TK Pensiun/
dan/and Pension
PVDBO pada awal tahun 1.321.307 1.453.643 600.389 466.605 1.879.403 67.151 Beginning balances of PVDBO DPBMS DPBMD DPBMT DPBME PKB BMRI appreciation
Biaya jasa kini - - - - 198.515 9.771 Current service cost
Biaya bunga atas PVDBO 90.056 99.689 41.260 32.005 133.304 4.700 Interest cost of PVDBO
Biaya jasa lalu - - - - - - Past service cost Akumulasi keuntungan aktuarial Accumulated of actuarial gains
Biaya pesangon - - - - 10.138 - Severance pay awal tahun - - - - 1.821.130 4.592 on beginning year
Pembayaran imbalan dari Benefit payments from Keuntungan/(kerugian) aktuarial Actuarial gain/(loss) of
aset program (175.312) (176.085) (70.365) (56.355) (106.625) (5.545) plan assets
tahun berjalan - - - - 48.461 (7.431) the current year
(Keuntungan)/kerugian Actuarial (gain)/losses
aktuarial dari PVDBO: from PVDBO:
Kerugian atas perubahan Losses on change of assumption Akumulasi keuntungan/(kerugian) Accumulated actuarial gains/(loss)
asumsi ekonomis 44.285 51.437 21.085 18.707 91.329 9.620 in economic aktuarial akhir tahun - - - - 1.869.591 (2.839) on ending year
(Keuntungan) atas
penyesuaian pengalaman (Gain) on experience
(experience adjustment) (27.609) (45.236) (21.516) (21.150) (139.790) (2.189) adjustment
Jatuh tempo dari manfaat pada tanggal 31 Desember Employee benefits liabilities maturing on 31 December
PVDBO pada akhir tahun 1.252.727 1.383.448 570.853 439.812 2.066.274 83.508 Ending balances of PVDBO
2024 dan 2023 adalah sebagai berikut untuk UUK No. 2024 and 2023 related to UUK No. 13/2003 are as
13/2003: follows:
Rekonsiliasi atas aset program (Bank Mandiri saja): Reconciliation of plan assets (Bank Mandiri only):
2024
2024
DPBMS DPBMD DPBMT DPBME
Tahun ke-1 189.976 Year 1
Nilai wajar aset program pada Beginning fair value of Tahun ke-2 269.857 Year 2
awal tahun 1.295.271 1.404.869 583.862 586.699 plan assets
Pembayaran imbalan dari Benefit payments from Tahun ke-3 312.699 Year 3
aset program (169.522) (174.526) (70.365) (60.683) plan assets
Pendapatan bunga atas Interest income in Tahun ke-4 374.231 Year 4
aset program 81.104 88.280 36.761 37.276 plan assets Tahun ke-5 377.029 Year 5
Hasil aset program Result of plan assets
(tidak termasuk pendapatan bunga) 34.595 (3.742) (14.895) (2.149) (exclude interest income) Tahun ke-6 dan seterusnya 10.989.592 Year 6 and others
Nilai wajar aset program pada Ending fair value plan
akhir tahun 1.241.448 1.314.881 535.363 561.143 assets Total 12.513.384 Total
2023
Rata-rata durasi kewajiban manfaat pasti adalah 6,87 The average duration of defined benefit obligations is
DPBMS DPBMD DPBMT DPBME tahun dan 7,15 tahun, dan kewajiban iuran pasti 6.87 years and 7.15 years, and the fixed contribution
12,14 dan 11,33 tahun per tanggal 31 Desember obligations are 12.14 and 11.33 years as of December
Nilai wajar aset program pada Beginning fair value of 2024 dan 2023. 31 2024 and 2023.
awal tahun 1.420.106 1.465.542 626.880 608.820 plan assets
Pembayaran imbalan dari Benefit payments from
aset program (175.312) (176.085) (70.365) (56.355) plan assets Perhitungan aktuaria atas liabilitas manfaat pensiun Actuary’s calculation of employee pension benefits for
Pendapatan bunga atas Interest income in
aset program 97.269 100.557 43.194 42.387 plan assets untuk Bank saja pada tanggal 31 Desember 2024 dan Bank only as of 31 December 2024 and 2023 were
Hasil aset program Result of plan assets 2023 didasarkan atas estimasi perhitungan aktuaria based on estimated actuarial calculation for the year
(tidak termasuk pendapatan bunga) (46.792) 14.855 (15.847) (8.153) (exclude interest income)
untuk tahun yang berakhir pada tanggal 31 Desember ended 31 December 2024, that listed in the report from
Nilai wajar aset program pada Ending fair value plan 2024 yang tercantum pada laporan dari Kantor the Enny Diah Awal Actuary Consultant Firm dated
akhir tahun 1.295.271 1.404.869 583.862 586.699 assets
Konsultan Aktuaria Enny Diah Awal tanggal 29 December 2024 using the Projected Unit Credit
29 Desember 2024 dengan metode Projected Unit method.
Credit.
PT BANK MANDIRI (PERSERO) TBK 1608 329 1609
330 ANNUAL REPORT 2024
Page 527
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 KONSOLIDASIAN FINANCIAL STATEMENTS
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
51. DANA PENSIUN DAN PESANGON (lanjutan) 51. PENSION PLAN AND SEVERANCE PAY (continued) 53. PENDAPATAN/(BEBAN) BUKAN OPERASIONAL - 53. NON-OPERATING (EXPENSE)/INCOME - NET
NETO
Penyisihan atas tunjangan masa kerja pegawai pada Provision for employee service entitlements of
tanggal 31 Desember 2024 Entitas Anak telah Subsidiaries as of 31 December 2024 were calculated 2024 2023
dihitung oleh aktuaria independen sebagaimana by an independent actuary as included in the
tercantum dalam laporan aktuaria independen independent actuarial report as follows:
sebagai berikut: Laba atas penjualan aset tetap 2.835 8.624 Gain on sale of fixed assets
Lain-lain - neto 341.056 34.694 Others - net
Nama Entitas Anak/ Aktuaria independen/ Neto 343.891 43.318 Net
Name of Subsidiaries Independent actuary 2024
Kantor Konsultan Aktuaria Steven & Mourits/ 13 Januari/
PT Bank Syariah Indonesia Tbk. Steven & Mourits Actuarial Consultant Office January 2025 54. KOMITMEN DAN KONTINJENSI 54. COMMITMENTS AND CONTINGENCIES
Kantor Konsultan Aktuaria Steven & Mourits/ 15 Januari/
PT Mandiri Sekuritas Steven & Mourits Actuarial Consultant Office January 2025 Akun-akun di bawah ini merupakan akun yang dicatat The following accounts represent accounts which are
di laporan posisi keuangan konsolidasian ekstra- recorded on off-balance sheet:
Kantor Konsultan Aktuaria Nandi dan Sutama/ 10 Januari/ komtabel (off balance sheet):
PT Bank Mandiri Taspen Nandi and Sutama Actuarial Consultant Office January 2025
Kantor Konsultan Aktuaria Steven & Mourits/ 2 Januari/ 2024 2023
PT Mandiri Tunas Finance Steven & Mourits Actuarial Consultant Office January 2025 KOMITMEN COMMITMENTS
Kantor Konsultan Aktuaria Steven & Mourits/ 6 Januari/ Liabilitas komitmen: Commitment payables:
PT AXA Mandiri Financial Services Steven & Mourits Actuarial Consultant Office January 2025 Fasilitas kredit yang diberikan
yang belum digunakan*) Unused loan facilities*)
Kantor Konsultan Aktuaria Bambang Sudrajad/ 31 Desember/ Pihak berelasi (Catatan 56) (107.740.421) (82.892.633) Related parties (Note 56)
PT Mandiri Utama Finance Bambang Sudrajad Actuarial Consultant Office December 2024 Pihak ketiga (159.489.452) (133.451.445) Third parties
Sensitivitas dari kewajiban imbalan pasti terhadap The sensitivity of the defined benefit obligation to (267.229.873) (216.344.078)
perubahan asumsi aktuaria adalah sebagai berikut changes in actuarial assumptions are as follows
(Bank Mandiri saja): (Bank Mandiri only): Letter of credit yang tidak dapat
dibatalkan yang masih Outstanding irrevocable
2024 2023 berjalan (Catatan 31): letter of credit (Note 31):
Pihak berelasi (Catatan 56) (9.905.951) (8.039.096) Related parties (Note 56)
Perubahan asumsi: Changes of assumptions: Pihak ketiga (12.533.712) (12.842.876) Third parties
Kenaikan 1% tingkat diskonto (2.073.001) (1.934.239) 1% increase in discount rate
Penurunan 1% tingkat diskonto 2.362.524 2.215.459 1% decrease in discount rate (22.439.663) (20.881.972)
2024 2023 Liabilitas komitmen - neto (289.669.536) (237.226.050) Commitment payables - net
Perubahan asumsi: Changes of assumptions:
Kenaikan 1% tingkat gaji 2.560.365 2.071.853 1% increase in salary rate KONTINJENSI CONTINGENCIES
Penurunan 1% tingkat gaji (1.967.225) (2.001.935) 1% decrease in salary rate Tagihan kontinjensi: Contingent receivables:
Garansi yang diterima dari Guarantees received from
bank lain 50.383.762 29.226.582 other banks
52. BEBAN OPERASIONAL LAINNYA - LAIN-LAIN - 52. OTHER OPERATING EXPENSES - OTHERS - NET Pendapatan bunga dalam Interest receivable on
NETO penyelesaian 10.912.104 10.576.751 non-performing assets
Lain-lain 34.411 34.338 Others
2024 2023
61.330.277 39.837.671
Premi asuransi untuk program Insurance premiums on third party
penjaminan dana nasabah 3.301.573 2.878.304 funds guarantee program Liabilitas kontinjensi: Contingent payables:
Garansi yang diberikan dalam bentuk: Guarantees issued in the form of:
Beban provisi dan komisi 1.222.846 1.091.973 Fees and commissions expenses Bank garansi (Catatan 31): Bank guarantees (Note 31):
Beban terkait dengan transaksi Fees related to credit card and Pihak berelasi (Catatan 56) (37.567.187) (38.002.449) Related parties (Note 56)
ATM dan kartu kredit 954.291 773.748 ATM transaction Pihak ketiga (100.990.316) (76.598.004) Third parties
Iuran regulator 1.087.973 958.286 Regulator fee
Kompensasi tenaga pemasaran Insurance marketing personnel (138.557.503) (114.600.453)
asuransi 147.776 304.118 compensation
Standby letter of credit (Catatan 31) Standby letter of credit (Note 31)
Fee bancassurance 120.472 145.369 Bancassurance fee Pihak berelasi (Catatan 56) (5.281.006) (6.810.499) Related parties (Note 56)
Komisi asuransi kelompok 99.868 68.423 Group insurance commisions Pihak ketiga (7.027.683) (7.948.783) Third parties
Beban transaksi RTGS, remittance Fees from RTGS, remittance and
dan kliring 76.964 57.392 clearing transactions (12.308.689) (14.759.282)
Beban keanggotaan 65.249 57.411 Membership fee
Kerugian penurunan The loss from the impairment Lain-lain (4.072.541) (3.268.517) Others
nilai aset ijarah - 13.389 ijarah assets Total (154.938.733) (132.628.252) Total
Lain-lain 1.023.038 363.095 Others
Liabilitas kontinjensi - neto (93.608.456) (92.790.581) Contingent payables - net
8.100.050 6.711.508
(383.277.992) (330.016.631)
Lain-lain terutama terdiri dari beban transaksi Others mainly consist of securities trading transaction
perdagangan efek dan beban administrasi bank. expenses and bank administration expenses. *) Termasuk fasilitas kredit committed dan uncommitted yang belum digunakan. *) Include unused committed and uncommitted loans facilities
PT BANK MANDIRI (PERSERO) TBK 1610 331 1611 ANNUAL REPORT 2024
332
Page 528
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk.
PT BANK MANDIRI (PERSERO) Tbk. DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN FINANCIAL STATEMENTS
KONSOLIDASIAN FINANCIAL STATEMENTS 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
55. TRANSAKSI-TRANSAKSI MATA UANG ASING 55. FOREIGN CURRENCY TRANSACTIONS
(lanjutan)
Nilai wajar dari transaksi berjangka dan swap The fair value of forward and cross currency swap
pertukaran mata uang asing disajikan dalam laporan transactions are presented as derivative Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri entered
posisi keuangan konsolidasian sebagai receivables/payables in the consolidated statement of Mandiri memiliki transaksi usaha yang signifikan into certain significant transactions with the following
tagihan/liabilitas derivatif (Catatan 11). financial position (Note 11). dengan pihak-pihak berelasi sebagai berikut related parties (continued):
(lanjutan):
Rincian transaksi pembelian dan penjualan tunai spot Details of the outstanding buy and sell foreign currency
mata uang asing (Bank Mandiri saja, tidak terdapat spot transactions (Bank Mandiri only, there are no spot
• Hubungan pihak berelasi sebagai pemegang • Related party relationship as the controlling
transaksi spot pada Entitas Anak) pada tanggal transactions in Subsidiaries) as of 31 December 2024
31 Desember 2024 dan 2023 adalah sebagai berikut: and 2023 are as follows: saham utama(lanjutan): shareholder (continued):
2024 Sifat dari transaksi lain antara lain adalah efek-efek, Nature of other transactions are marketable
Spot - Beli/Spot - Buy Spot - Jual/Spot - Sell obligasi pemerintah, kredit yang diberikan dan securities, government bonds, loans and sharia
piutang/pembiayaan syariah, simpanan nasabah, receivables/ financing, deposits from customers,
Mata uang
asal Mata uang asal pinjamanan yang diterima dan fasilitas kredit yang fund borrowings and unused loan facilities.
(nilai penuh)/ Setara (nilai penuh)/ Setara diberikan yang belum digunakan.
Original Rupiah/ Original Rupiah/
currency Rupiah currency Rupiah
Mata uang asal (full amount) equivalent (full amount) equivalent Original currency • Hubungan pihak berelasi oleh karena • Related parties relationship by ownership and/or
kepemilikan dan/atau kepengurusan: management:
Dolar Amerika Serikat 203.626.162 3.277.363 274.513.807 4.418.300 United States Dollar
Lain-lain*) 236.220 909.569 Others*)
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
3.513.583 5.327.869 a. Bank Mandiri sebagai pendiri/Bank Mandiri as a founder
1 Dana Pensiun Bank Mandiri 3 Dana Pensiun Bank Mandiri Dua 5 Dana Pensiun Bank Mandiri Empat
2 Dana Pensiun Bank Mandiri Satu 4 Dana Pensiun Bank Mandiri Tiga
2023
Spot - Beli/Spot - Buy Spot - Jual/Spot - Sell b. Dikendalikan oleh Dana Pensiun Bank Mandiri (sejak tanggal 19 Desember 2013)/Controlled by Dana Pensiun Bank Mandiri (since
19 December 2013)
Mata uang 6 PT Bumi Daya Plaza 7 PT Pengelola Investama Mandiri 8 PT Usaha Gedung Mandiri
asal Mata uang asal
(nilai penuh)/ Setara (nilai penuh)/ Setara
c. Dikendalikan oleh Dana Pensiun Bank Mandiri Satu/Controlled by Dana Pensiun Bank Mandiri Satu
Original Rupiah/ Original Rupiah/
9 PT Estika Daya Mandiri
currency Rupiah currency Rupiah
Mata uang asal (full amount) equivalent (full amount) equivalent Original currency
d. Dikendalikan oleh Dana Pensiun Bank Mandiri Dua/Controlled by Dana Pensiun Bank Mandiri Dua
Dolar Amerika Serikat 187.499.271 2.886.926 146.507.666 2.255.779 United States Dollar 10 PT Asuransi Staco Mandiri
Lain-lain*) 83.065 196.243 Others*) (sebelumnya PT Asuransi Staco
Jasapratama)
2.969.991 2.452.022
e. Dikendalikan oleh Dana Pensiun Bank Mandiri Tiga/Controlled by Dana Pensiun Bank Mandiri Tiga
*)
Terdiri dari berbagai mata uang asing. *) Consist of various currencies 11 PT Mulia Sasmita Bhakti
f. Dikendalikan oleh Dana Pensiun Bank Mandiri Empat/Controlled by Dana Pensiun Bank Mandiri Empat
12 PT Krida Upaya Tunggal 13 PT Wahana Optima Permai
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS
g. Dipengaruhi secara signifikan oleh Bank Mandiri/Significantly influenced by Bank Mandiri
Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri and 14 Koperasi Kesehatan Pegawai dan
Mandiri dan Entitas Anak memiliki transaksi usaha Subsidiaries entered into certain significant Pensiunan Bank Mandiri
yang signifikan dengan pihak-pihak berelasi sebagai transactions with the following related parties: (Mandiri Healthcare)
berikut:
Sifat dari transaksi dengan pihak-pihak berelasi Nature of related party transaction consists of
• Hubungan pihak berelasi sebagai pemegang • Related party relationship as the controlling antara lain adalah penyertaan saham, kredit yang investment in shares, loans and sharia
saham utama: shareholder: diberikan dan piutang/pembiayaan syariah, receivables/financing, customer deposits, bank
simpanan nasabah, bank garansi, efek-efek yang guarantees, debt securities issued, fund borrowings
Pemerintah Republik Indonesia melalui The Government of Republic of Indonesia through
diterbitkan, pinjaman dan efek-efek subordinasi. and subordinated loans.
Kementerian. the Ministry.
PT BANK MANDIRI (PERSERO) TBK 1612 161334 ANNUAL REPORT 2024
333
Page 529
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued) 56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan) (lanjutan)
Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri entered
Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri entered Mandiri memiliki transaksi usaha yang signifikan into certain significant transactions with the following
Mandiri memiliki transaksi usaha yang signifikan into certain significant transactions with the following dengan pihak-pihak berelasi sebagai berikut related parties (continued):
dengan pihak-pihak berelasi sebagai berikut related parties (continued): (lanjutan):
(lanjutan):
• Hubungan pihak berelasi dengan entitas • Related parties relationship with government
• Hubungan pihak berelasi dengan entitas • Related parties relationship with government Pemerintah (lanjutan): related entities (continued):
Pemerintah: related entities:
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
a. Entitas Anak dari BUMN/Subsidiary of State Owned Enterprise (lanjutan/continued)
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties 169 PT Hutama Marga Waskita 218 PT Jasamarga Kualanamu Tol 267 PT Krakatau Bandar Samudra
a. Entitas Anak dari BUMN/Subsidiary of State Owned Enterprise PT Jasamarga Kunciran
170 PT IAS Support Indonesia 219 268 PT Krakatau Engineering
1 EPC Energy Singapore Pte Ltd 57 PT Bangkit Bahtera Laju Abadi 113 PT Dahana Cengkareng
PT Krakatau Global Trading
2 Indometal London Ltd 58 PT Bangun Persada Jambi Energi 114 PT Damanusa Bahtera Laju Abadi 171 PT Indo Ridlatama Power 220 PT Jasamarga Manado Bitung 269 (sebelumnya PT Krakatau
KSO Hutama – Wika – Adipatria National Resources)
3 59 PT Bank Hibank Indonesia 115 PT Damar Bahtera Laju Abadi
(Irigasi Kapuas) PT Jasamarga Ngawi Kertosono PT Krakatau Information
PT Bank Perkreditan Rakyat DP 172 PT Indofarma Global Medika 221 270
4 Maurel & Prom 60 116 PT Danareksa Capital Kediri Technology
Taspen (BPR Taspen) PT Krakatau Jasa Industri
PT Bank Raya Indonesia PT Jasamarga Probolinggo
173 PT Indofarma Tbk 222 271 (sebelumnya PT Purna Sentana
5 PHE ONWJ LLC 61 (sebelumnya PT BRI Agroniaga 117 PT Danareksa Finance Banyuwangi
Baja)
Tbk) PT Indonesia Asahan Aluminium
174 223 PT Jasamarga Related Business 272 PT Krakatau Jasa Logistik
6 PHE OSES Ltd 62 PT Banyan Koalindo Lestari 118 PT Dasaplast Nusantara (Persero)
7 PT Abipraya Nusantara Energi 63 PT Barung Bahtera Laju Abadi 119 PT Dayamitra Telekomunikasi 175 PT Indonesia Chemical Alumina 224 PT Jasamarga Semarang Batang 273 PT Krakatau Medika
8 PT Adhi Commuter Properti 64 PT Batubara Bukit Kendi 120 PT Dharma Lautan Nusantara 176 PT Indonesia Coal Resources 225 PT Jasamarga Solo Ngawi 274 PT Krakatau Niaga Indonesia
9 PT Adhi Persada Beton 65 PT Baturaja Multi Usaha 121 PT Dirgantara Indonesia PT Krakatau Perbengkelan dan
177 PT Indonesia Comnets Plus 226 PT Jasamarga Surabaya Mojokerto 275
10 PT Adhi Persada Gedung 66 PT Belitung Intipermai 122 PT Dok dan Perkapalan Air Kantung Perawatan
11 PT Adhi Persada Properti 67 PT Benggala Bahtera Laju Abadi 123 PT Dok dan Perkapalan Waiame PT Jasamarga Tollroad PT Krakatau Pipe Industries
178 PT Indonesia Ferry Property 227 276
12 PT Administrasi Medika 68 PT Bepondi Bahtera Laju Abadi 124 PT Dwimitra Enggang Khatulistiwa Maintenance (sebelumnya KHI Pipe Industries)
PT Indonesia Kendaraan Terminal
PT Electronic Data Interchange 179 228 PT Jasamarga Tollroad Operator 277 PT Krakatau Sarana Infrastruktur
13 PT Aero Globe Indonesia 69 PT Berdikari 125 Tbk
Indonesia PT Indonesia Papua Metal dan
14 PT Aero Systems Indonesia 70 PT Berdikari Logistik Indonesia 126 PT Elnusa Fabrikasi Konstruksi 180 229 PT Jasamarga Transjawa Tol 278 PT Krakatau Tirta Industri
Mineral
15 PT Aero Wisata 71 PT Berdikari United Livestock 127 PT Elnusa Geosains Indonesia 181 PT Indonesian Air & Marine Supply 230 PT Jasaraharja Putera 279 PT Lamong Energi Indonesia
16 PT Aerofood Indonesia 72 PT Berkah Multi Cargo 128 PT Elnusa Oilfield Services 182 PT Indopelita Aircraft Service 231 PT Jawa Satu Power 280 PT Lamong Nusantara Gas
17 PT Aerojasa Cargo 73 PT Berlian Jasa Terminal Indonesia 129 PT Elnusa Petrofin 183 PT Industri Karet Nusantara 232 PT Jembatan Nusantara 281 PT Lancarjaya Mandiri Abadi
18 PT Aerotrans Service Indonesia 74 PT BGR Logistik Indonesia 130 PT Elnusa Tbk 184 PT Industri Kemasan Semen Gresik 233 PT KA Logistik 282 PT Laras Astra Kartika
19 PT Agro Sinergi Nusantara 75 PT Bhirawa Steel 131 PT Elnusa Trans Samudera 185 PT Industri Nabati Lestari 234 PT KA Pariwisata 283 PT LEN Railway Systems
20 PT Akses Pelabuhan Indonesia 76 PT Bima Sepaja Abadi 132 PT Eltran Indonesia PT Industri Nuklir Indonesia
186 235 PT KA Properti Manajemen 284 PT LEN Rekaprima Semesta
21 PT Alam Lestari Nusantara 77 PT BNI Asset Management 133 PT Emas Antam Indonesia (Persero)
PT BNI Life (sebelumnya PT BNI 187 PT Infomedia Nusantara 236 PT Kalimantan Jawa Gas 285 PT LEN Telekomunikasi Indonesia
22 PT Alor Bahtera Laju Abadi 78 134 PT Energi Agro Nusantara 188 PT Infomedia Solusi Humanika 237 PT Kalimantan Medika Nusantara 286 PT Limbong Hidro Energi
Life Insurance)
23 PT Alur Pelayaran Barat Surabaya 79 PT BNI Sekuritas 135 PT Energi Biomasa Indonesia PT Infrastruktur Telekomunikasi
189 238 PT Kaltim Adhiguna Dermaga 287 PT Liran Bahtera Laju Abadi
24 PT Aneka Tambang Tbk 80 PT BNI Ventures 136 PT Energi Pelabuhan Indonesia Indonesia
25 PT Angkasa Pura Aviasi 81 PT Borneo Alumina Indonesia 137 PT Energy Management Indonesia 190 PT Inhutani I 239 PT Kaltim Daya Mandiri 288 PT Mahakarya Abadi Prima
26 PT Angkasa Pura Hotel 82 PT Borneo Edo International 138 PT Equiport Inti Indonesia 191 PT Inhutani V 240 PT Kaltim Industrial Estate 289 PT Makassar Coastal City
PT Mandau Cipta Tenaga
27 PT Angkasa Pura Indonesia 83 PT Brantas Adya Surya Energi 139 PT Farmalab Indoutama 192 PT Inka Multi Solusi 241 PT Kaltim Jasa Sekuriti 290
Nusantara
28 PT Angkasa Pura Kargo 84 PT Brantas Cakrawala Energi 140 PT Feni Haltim 193 PT Inka Multi Solusi Trading 242 PT Kaltim Kariangau Terminal 291 PT Marga Sarana Jabar
29 PT Angkasa Pura Logistic 85 PT Brantas Energi 141 PT Finnet Indonesia 194 PT Integrasi Aviasi Solusi 243 PT Kawasan Berikat Nusantara 292 PT Marga Trans Nusantara
30 PT Angkasa Pura Properti 86 PT Brantas Energi Mandiri 142 PT Gadang Hidro Energi 195 PT Integrasi Logistik Cipta Solusi 244 PT Kawasan Industri Gresik 293 PT Mega Citra Utama
31 PT Angkasa Pura Propertindo 87 PT Brantas Hidro Energi 143 PT Gag Nikel PT Kawasan Industri Kujang
32 PT Angkasa Pura Retail 88 PT Brantas Mahalona Energi 144 PT Gagas Energi Indonesia 196 PT International Mineral Capital 245 294 PT Melon Indonesia
Cikampek
33 PT Angkasa Pura Sarana Digital 89 PT Brantas Nipajaya Energi 145 PT Gapura Angkasa 197 PT Inti Bagas Perkasa 246 PT Kawasan Industri Makassar 295 PT Menara Maritim Indonesia
34 PT Angkasa Pura Solusi 90 PT Brantas Prospek Energi 146 PT Garam 198 PT IPC Terminal Petikemas 247 PT Kawasan Industri Medan 296 PT Meratus Jaya Iron & Steel
PT Garuda Maintenance Facility PT Kawasan Industri Terpadu
35 PT Angkasa Pura Solusi Integra 91 PT Brantas Prospek Enjineering 147 199 PT ITCI Kayan Hutani 248 297 PT Merese Mandalika Nusantara
Aero Asia Tbk Batang
36 PT Angkasa Pura Support 92 PT Brass Bahtera Laju Abadi 148 PT Gema Hutani Lestari 200 PT ITDC Nusantara Properti 249 PT Kawasan Industri Wijayakusuma 298 PT Metra Digital Investama
37 PT Antam Resourcindo 93 PT BRI Multifinance Indonesia 149 PT Geo Dipa Energi 201 PT ITDC Nusantara Utilitas 250 PT Trans Optima Luhur 299 PT Metra Digital Media
38 PT Ararkula Bahtera Laju Abadi 94 PT Bromo Steel Indonesia 150 PT GIEB Indonesia 202 PT ITDC Nusantara Xplorin 251 PT KBN Prima Logistik 300 PT Metranet
39 PT Artha Daya Coalindo 95 PT Bukit Asam Medika 151 PT GIH Indonesia 203 PT Jalantol Lingkarluar Jakarta 252 PT Kereta Commuter Indonesia 301 PT Metraplasa
40 PT Aru Bahtera Laju Abadi 96 PT Bukit Asam Prima 152 PT Gitanusa Sarana Niaga 204 PT Jalin Pembayaran Nusantara 253 PT Kertas Padalarang 302 PT MGPA Nusantara Jaya
PT Kharisma Pemasaran Bersama
41 PT Askrindo Mitra Utama 97 PT Bukit Asam Tbk 153 PT Graha Investama Bersama 205 PT Jambi Prima Coal 254 303 PT Miangas Bahtera Laju Abadi
Nusantara
42 PT Asuransi BRI Life 98 PT Bukit Energi Investama 154 PT Graha Sarana Duta 206 PT Jaminan Kredit Indonesia 255 PT Kilang Pertamina Balikpapan 304 PT Minahasa Brantas Energi
43 PT Asuransi Jasa Indonesia 99 PT Bukit Energi Service Terpadu 155 PT Graha Yasa Selaras 207 PT Jasa Armada Indonesia Tbk 256 PT Kilang Pertamina International 305 PT Mirtasari Hotel Development
44 PT Asuransi Jasindo Syariah 100 PT Bukit Multi Investama 156 PT Grahaniaga Tata Utama PT Jasa Peralatan Pelabuhan
45 PT Asuransi Jiwa IFG 101 PT Bukit Multi Properti 157 PT Griyaton Indonesia 208 257 PT Kimia Farma Apotek 306 PT Mitra Cipta Polasarana
Indonesia
46 PT Asuransi Jiwa Taspen 102 PT Bukit Prima Bahari 158 PT Gunung Gajah Abadi 209 PT Jasa Prima Logistik 258 PT Kimia Farma Diagnostik 307 PT Mitra Dagang Madani
47 PT Asuransi Kredit Indonesia 103 PT Bumi Sawindo Permai 159 PT Gunung Kendaik PT Kimia Farma Sungwun
PT Asuransi Tugu Pratama 210 PT Jasa Raharja 259 308 PT Mitra Karya Prima
Pharmacopia
48 104 PT Cibaliung Sumber Daya 160 PT HaKaAston
Indonesia Tbk 211 PT Jasa Tirta Luhur 260 PT Kimia Farma Tbk 309 PT Mitra Kerinci
PT Cibitung Tanjung Priok Port PT Jasamarga Akses Patimban PT Kimia Farma Trading dan
49 PT Bahana Artha Ventura 105 161 PT Haleyora Power 212 261 310 PT Mitra Proteksi Madani
Tollways Distribution
50 PT Bahana Securities 106 PT Cinere Serpong Jaya 162 PT Haleyora Powerindo 213 PT Jasamarga Bali Tol 262 PT Kliring Berjangka Indonesia 311 PT Mitra Rajawali Banjaran
PT Bahana TCW Investment PT Jasamarga Balikpapan PT Kliring Perdagangan Berjangka
51 107 PT Citilink Indonesia 163 PT Hasta Kreasi Mandiri 214 263 312 PT Mitra Tekno Madani
Management Samarinda Indonesia
52 PT Bakti Timah Medika 108 PT Citra Lautan Teduh 164 PT HK Infrastruktur 215 PT Jasamarga Gempol Pasuruan 264 PT Kodja Terramarin 313 PT Mitra Tour & Travel
216 PT Jasamarga Japek Selatan 265 PT Krakatau Baja Industri 314 PT Mitrasraya Adhijasa
PT Balai Lelang Artha Gasia (Beku
53 109 PT Citra Tobindo Sukses Perkasa 165 PT HK Realtindo PT Krakatau Baja Konstruksi
Operasi) 217 PT Jasamarga Jogja Bawen 266 (sebelumnya PT Krakatau 315 PT Mitratani Dua Tujuh
54 PT Balai Pustaka 110 PT Cogindo Daya Bersama 166 PT Hotel Indonesia Group Wijatama)
55 PT Banggai Bahtera Laju Abadi 111 PT Collega Inti Pratama 167 PT Hotel Indonesia Natour
56 PT Lintas Marga Jawa 112 PT Cut Meutia Medika Nusantara 168 PT Hotel Indonesia Properti
PT BANK MANDIRI (PERSERO) TBK 1614 335 1615
336 ANNUAL REPORT 2024
Page 530
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued) 56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan) (lanjutan)
Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri entered
Mandiri memiliki transaksi usaha yang signifikan into certain significant transactions with the following Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri entered
dengan pihak-pihak berelasi sebagai berikut related parties (continued): Mandiri memiliki transaksi usaha yang signifikan into certain significant transactions with the following
(lanjutan): dengan pihak-pihak berelasi sebagai berikut related parties (continued):
(lanjutan):
• Hubungan pihak berelasi dengan entitas • Related parties relationship with government
Pemerintah (lanjutan): related entities (continued):
• Hubungan pihak berelasi dengan entitas • Related parties relationship with government
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties Pemerintah (lanjutan): related entities (continued):
a. Entitas Anak dari BUMN/Subsidiary of State Owned Enterprise (lanjutan/continued)
PT Pelita Indonesia Djaya
316 PT Multi Terminal Indonesia 361 406 PT Pertamina Lubricants
Corporation No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
PT Pertamina Maintenance and a. Entitas Anak dari BUMN/Subsidiary of State Owned Enterprise (lanjutan/continued)
317 PT Multimedia Nusantara 362 PT Pemalang Batang Toll Road 407 Construction (Sebelumnya PT PT PLN Nusantara Power Services
Badak Arun Solusi) 451 500 PT Reasuransi Syariah Indonesia 548 PT Semen Indonesia International
(sebelumnya PT PJB Service)
PT Pembangkit Jawa Baskara PT PLN Nusantara Renewables
318 PT Nasional Hijau Lestari 363 408 PT Pertamina Malaysia EP 452 501 PT Recon Sarana Utama 549 PT Semen Indonesia Logistik
Investasi Cirata (sebelumnya PT PJB Investasi)
319 PT Nikel Halmahera Timur (NHT) 364 PT Pembangkitan Jawa Bali 409 PT Pertamina Marine Engineering
453 PT PLNBB Niaga 502 PT Rekaindo Global Jasa 550 PT Semen Kupang Indonesia
320 PT Nindya Beton 365 PT Pendawa Lestari Perkasa 410 PT Pertamina Marine Solution
454 PT PNM Investment Management 503 PT Rekayasa Cakrawala Resources 551 PT Semen Padang
PT Pendidikan Maritim dan Logistik
321 PT Nindya Karya 366 411 PT Pertamina Patra Niaga 455 PT Pos Logistik Indonesia 504 PT Rekayasa Engineering 552 PT Semen Tonasa
Indonesia
PT Pengembangan Pariwisata 456 PT Pos Properti Indonesia 505 PT Rekayasa Industri 553 PT Senggigi Pratama Internasional
322 PT Nusa Karya Arindo 367 412 PT Pertamina Pedeve Indonesia 457 PT PP Energi 506 PT Rekind Daya Mamuju 554 PT Sepatim Batamtama
Indonesia (Persero)
PT Pengembang Pelabuhan 458 PT PP Infrastruktur 507 PT Reksasentosa Dinamika 555 PT Sepoetih Daya Prima
323 PT Nusa Pratama Property 368 413 PT Pertamina Port and Logistic
Indonesia 459 PT PP Presisi Tbk 508 PT Reska Multi Usaha 556 PT SIER
324 PT Nusantara Batulicin 369 PT Pengerukan Indonesia 414 PT Pertamina Power Indonesia 460 PT PP Properti Jababeka Residen 509 PT Riset Perkebunan Nusantara 557 PT SIER Puspa Utama
325 PT Nusantara Medika Utama 370 PT Perikanan Indonesia 415 PT Pertamina Retail 461 PT PP Properti Tbk 510 PT Rolas Nusantara Mandiri 558 PT Sigma Cipta Caraka
PT Pertamina Training dan 462 PT PP Semarang Demak 511 PT Rolas Nusantara Medika 559 PT Sigma Cipta Utama
326 PT Nusantara Regas 371 PT Perjaya Bravo Energi 416
Consulting 463 PT PP Sinergi Banjaratma 512 PT Rolas Nusantara Tambang 560 PT Sigma Utama
327 PT Nusantara Sebelas Medika 372 PT Perkebunan Mitra Ogan 417 PT Pertamina Trans Kontinental 464 PT PP Tirta Riau 513 PT Rumah Sakit Pelabuhan 561 PT Sinergi Gula Nusantara
328 PT Nusantara Sukses Investasi 373 PT Perkebunan Nusantara I 418 PT Pertani Properti PT Sinergi Informatika Semen
329 PT Nusantara Terminal Services 374 PT Perkebunan Nusantara II 419 PT Peruri Digital Security 465 PT PP Urban 514 PT Rumah Sakit Pelni 562
Indonesia
330 PT Nusantara Turbin dan Propulsi 375 PT Perkebunan Nusantara IV 420 PT Peruri Properti
331 PT Nutech Integrasi 376 PT Perkebunan Nusantara IX 421 PT Perusahaan Gas Negara Tbk 466 PT PPA Finance 515 PT Sabre Travel Network Indonesia 563 PT Sinergi Mitra Investama
332 PT Optima Nusa Tujuh 377 PT Perkebunan Nusantara V 422 PT Perusahaan Pengelola Aset 467 PT PPA Kapital 516 PT Sahung Brantas Energi 564 PT Sinergi Perkebunan Nusantara
PT Perusahaan Perdagangan 468 PT Pratama Mitra Sejati 517 PT Saka Energi Bangkanai Barat 565 PT Sinkona Indonesia Lestari
333 PT Paguntaka Cahaya Nusantara 378 PT Perkebunan Nusantara VI 423 469 PT Prima Armada Raya 518 PT Saka Energi Indonesia 566 PT Sintas Kurama Perdana
Indonesia
334 PT PAL Indonesia 379 PT Perkebunan Nusantara VII 424 PT Pesonna Indonesia Jaya 470 PT Prima Bara Indonesia 519 PT Sang Hyang Seri 567 PT Solusi Bangun Andalas
335 PT PAL Marine Service 380 PT Perkebunan Nusantara VIII 425 PT Pesonna Optima Jasa 471 PT Prima Husada Cipta Medan 520 PT Sarana Aceh Ventura 568 PT Solusi Bangun Beton
336 PT Palawi Risorsis 381 PT Perkebunan Nusantara X 426 PT Peteka Karya Tirta 472 PT Prima Indonesia Logistik 521 PT Sarana Agro Nusantara 569 PT Solusi Bangun Indonesia Tbk
337 PT PANN Pembiayaan Maritim 382 PT Perkebunan Nusantara XI 427 PT Petrokimia Gresik PT Prima Layanan Nasional
338 PT Patra Drilling Contractor 383 PT Perkebunan Nusantara XII 428 PT Petrokimia Kayaku 473 522 PT Sarana Bandar Logistik 570 PT Solusi Energy Nusantara
Enjinering
339 PT Patra Jasa 384 PT Perkebunan Nusantara XIII 429 PT Petronesia Benimel PT Prima Layanan Niaga Suku
340 PT Patra Logistik 385 PT Perkebunan Nusantara XIV 430 PT Petrosida Gresik 474 523 PT Sarana Bandar Nasional 571 PT Sri Pamela Medika Nusantara
Cadang
341 PT Patra Nusa Data 386 PT Permata Graha Nusantara 431 PT PG Rajawali I 475 PT Prima Medica Nusantara 524 PT Sarana Bengkulu Ventura 572 PT Sucofindo
342 PT Patra Trading 387 PT Permodalan Nasional Madani 432 PT PG Rajawali II 476 PT Prima Multi Terminal 525 PT Sarana Jabar Ventura 573 PT Sucofindo Advisory Utama
343 PT Pegadaian 388 PT Persada Sokka Tama 433 PT PGAS Solution
477 PT Prima Pengembangan Kawasan 526 PT Sarana Jakarta Ventura 574 PT Sucofindo Episi
PT PGAS Telekomunikasi
344 PT Pegadaian Galeri Dua Empat 389 PT Perta Arun Gas 434 478 PT Prima Power Nusantara 527 PT Sarana Jambi Ventura 575 PT Sumberdaya Arindo
Nusantara
479 PT Prima Terminal Peti Kemas 528 PT Sarana Jateng Ventura 576 PT Suralaya Indo Tenaga
345 PT Pekanbaru Permai Propertindo 390 PT Pertagas Niaga 435 PT PGN LNG Indonesia PT Surveyor Carbon Consulting
346 PT Pelabuhan Bukit Prima 391 PT Pertamedika Bali Hospital 436 PT Phapros Tbk 480 PT Propernas Griya Utama 529 PT Sarana Jatim Ventura 577
Indonesia
347 PT Pelabuhan Tanjung Priok 392 PT Pertamina Bina Medika 437 PT PHE Abar 481 PT Pupuk Indonesia Energi 530 PT Sarana Kalbar Ventura 578 PT Surveyor Indonesia
PT Pertamina Drilling Services 482 PT Pupuk Indonesia Logistik 531 PT Sarana Kalsel Ventura 579 PT Surya Energi Indotama
348 PT Pelayanan Energi Batam 393 438 PT PHE Metana Kalimantan B
Indonesia PT Pupuk Indonesia Niaga
PT Pelayanan Listrik Nasional 483 532 PT Sarana Kaltim Ventura 580 PT Swadharma Sarana Informatika
349 394 PT Pertamina EP 439 PT PHE Metana Sumatera 5 (sebelumnya PT Mega Eltra)
Batam PT Sarana Multigriya Finansial
PT Pertamina EP Cepu Alas Dara 484 PT Pupuk Indonesia Pangan 533 581 PT Tanjung Alam Jaya
350 PT Pelayaran Bahtera Adhiguna 395 440 PT PHE West Madura Offshore (Persero)
dan Kemuning PT Telekomunikasi Indonesia
351 PT Pelindo Daya Sejahtera 396 PT Pertamina Gas 441 PT PIM Prima Medika 485 PT Pupuk Iskandar Muda 534 PT Sarana Papua Ventura 582
International
352 PT Pelindo Energi Logistik 397 PT Pertamina Geothermal Energy 442 PT Pindad 486 PT Pupuk Kalimantan Timur 535 PT Sarana Riau Ventura 583 PT Telekomunikasi Selular
353 PT Pelindo Husada Citra 398 PT Pertamina Hulu Energi 443 PT Pindad Enjiniring Indonesia 487 PT Pupuk Kujang Cikampek 536 PT Sarana Sulsel Ventura 584 PT Telemedia Dinamika Sarana
354 PT Pelindo Jasa Maritim 399 PT Pertamina Hulu Indonesia 444 PT Pindad Medika Utama 488 PT Pupuk Sriwidjaja Palembang 537 PT Sarana Sulut Ventura 585 PT Telkom Akses
355 PT Pelindo Marine Service 400 PT Pertamina Hulu Mahakam 445 PT PINS Indonesia PT Telkom Data Ekosistem (TDE)
356 PT Pelindo Multi Terminal 401 PT Pertamina Hulu Rokan 446 PT PLN Batubara 489 PT Puspetindo 538 PT Sarana Surakarta Ventura 586 (sebelumnya PT Sigma Tata
PT PLN Indonesia Geothermal Sadaya)
357 PT Pelindo Properti Indonesia 402 PT Pertamina Hulu Sanga Sanga 447 (sebelumnya PT PLN Gas dan 490 PT Pusri Agro Lestari 539 PT Sari Valuta Asing 587 PT Telkom Landmark Tower
Geothermal) 491 PT Putra Indo Tenaga 540 PT Sarinah 588 PT Telkom Satelit Indonesia
PT PLN Indonesia Power 492 PT Putra Suralaya Indotenaga 500 PT Satria Bahana Sarana 589 PT Telkomsel Ekosistem Digital
PT Pertamina Internasional
358 PT Pelindo Solusi Logistik 403 448 (sebelumnya PT Indonesia 493 PT Railink 541 PT Semen Baturaja (Persero) Tbk 590 PT Terminal Petikemas Surabaya
Eksplorasi dan Produksi
Power) 494 PT Rajawali Citramass 542 PT Semen Gresik 591 PT Terminal Teluk Lamong
PT PLN Nusa Daya (sebelumnya 495 PT Rajawali Nusindo 543 PT Semen Indogreen Sentosa 592 PT Tiar Daya Hidro
359 PT Pelindo Terminal Petikemas 404 PT Pertamina International Shipping 449
PT PLN Tarakan) 496 PT Rajawali Tanjungsari Enjiniring 544 PT Semen Indonesia Aceh 593 PT Timah Agro Manunggal
PT PLN Nusantara Power 497 PT Rantepao Hidro Energi 545 PT Semen Indonesia Beton 594 PT Timah Industri
PT Pertamina International Timor
360 PT Pelita Air Service 405 450 Construction (sebelumnya PT 498 PT Ratah Timber 546 PT Semen Indonesia Distributor 595 PT Timah Investasi Mineral
SA
Rekadaya Elektrika) 499 PT Reasuransi Nasional Indonesia 547 PT Reksasentosa Dinamika 596 PT Timah Karya Persada Properti
PT BANK MANDIRI (PERSERO) TBK 1616 337 1617
338 ANNUAL REPORT 2024
Page 531
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued) 56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan) (lanjutan)
Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri entered Dalam rangka menjalankan bisnis normalnya, Bank In the normal course of business, Bank Mandiri entered
Mandiri memiliki transaksi usaha yang signifikan into certain significant transactions with the following Mandiri memiliki transaksi usaha yang signifikan into certain significant transactions with the following
dengan pihak-pihak berelasi sebagai berikut related parties (continued):
dengan pihak-pihak berelasi sebagai berikut related parties (continued):
(lanjutan):
(lanjutan):
• Hubungan pihak berelasi dengan entitas • Related parties relationship with government
Pemerintah (lanjutan): related entities (continued): • Hubungan pihak berelasi dengan entitas • Related parties relationship with government
Pemerintah (lanjutan): related entities (continued):
No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties No. Pihak berelasi/Related parties
a. Entitas Anak dari BUMN/Subsidiary of State Owned Enterprise (lanjutan/continued)
d. Lembaga Jaminan Sosial/Social Security Institution
PT Wijaya Karya Industri dan
597 PT Timah Tbk 611 PT Waskita Fim Perkasa Realti 625 711 BPJS Kesehatan 712 BPJS Ketenagakerjaan
Konstruksi
598 PT Tirta Tangsel Mandiri 612 PT Waskita Karya Infrastruktur 626 PT Wijaya Karya Pracetak Gedung
599 PT Tracon Industri 613 PT Waskita Karya Realty 627 PT Wijaya Karya Realty e. Lembaga Keuangan/Financial Institution
PT Wijaya Karya Realty Minor Lembaga Pembiayaan Ekspor Perusahaan Penerbit SBSN PT Penjaminan Infrastruktur
600 PT Transjawa Paspro Jalan Tol 614 PT Waskita Sangir Energi 628 713 715 717
Development Indonesia Indonesia Indonesia
PT Wijaya Karya Rekayasa Lembaga Pengelola Investasi PT Sarana Multi Infrastruktur
601 PT Tugu Pratama Interindo 615 PT Waskita Sriwijaya Tol 629 714 716 PT Indonesia Infrastruktur Finance 718
Konstruksi (Indonesia Investment Authority) (Persero)
PT Wijaya Karya Serang
602 PT Tugu Reasuransi Indonesia 616 PT Waskita Toll Road 630
Panimbang
603 PT TWC BP dan RB 617 PT Waskita Wado Energy 631 PT WIKA Komponen Beton f. Entitas Berelasi Lainnya/Others Related Entity
604 PT United Tractors Semen Gresik 618 PT Wege Solusi Proklamasi 632 PT WIKA Krakatau Beton 719 PT Bina Karya (Persero)
605 PT Varia Usaha Bahari 619 PT Widar Mandripa Nusantara 633 PT WIKA Tirta Jaya Jatiluhur
606 PT Varia Usaha Beton 620 PT Widya Tirta Selaras 634 PT Wisma Seratus Sejahtera
607 PT Varia Usaha Dharma Segara 621 PT Wijaya Karya Aspal 635 PT Yasa Industri Nusantara Sifat dari transaksi dengan pihak-pihak berelasi Nature of transactions with government related
608 PT Varia Usaha Lintas Segara 622
PT Wijaya Karya Bangunan Gedung
636 Saka Indonesia Pangkah BV entitas pemerintah antara lain adalah giro pada entities are current accounts with other banks,
Tbk
Timah International Investment Pte bank lain, penempatan pada bank lain, efek-efek, placements with other banks, marketable
609 PT Waskita Beton Precast Tbk 623 PT Wijaya Karya Beton Tbk 637
Ltd obligasi pemerintah, tagihan lainnya - transaksi securities, government bonds, other receivables -
610 PT Waskita Bumi Wira 624 PT Wijaya Karya Bitumen
perdagangan, tagihan atas efek-efek yang dibeli trade transaction, securities purchased under
b. Entitas Asosiasi dari BUMN/Associate Company of State Owned Enterprise dengan janji dijual kembali, tagihan derivatif, agreements to resell, derivative receivables, loans
PT Jasamarga Jalanlayang kredit yang diberikan dan piutang/pembiayaan and sharia receivables/financing, consumer
637 PT Asuransi Jiwa Inhealth Indonesia 640 643 PT Jasamarga Pandaan Tol
Cikampek
638 PT Fintek Karya Nusantara 641 PT Jasamarga Jogja Solo 644 PT Vale Indonesia Tbk syariah, piutang pembiayaan konsumen, tagihan financing receivables, acceptance receivables,
639 PT Freeport Indonesia 642 PT Jasamarga Pandaan Malang 645 PT Industri Baterai Indonesia akseptasi, penyertaan saham, simpanan investment in shares, deposit from customers,
c. Badan Usaha Milik Negara/State Owned Enterprise nasabah, simpanan dari bank lain, liabilitas deposits from other bank, derivative liabilities,
646 Perum BULOG 670 PT Danareksa (Persero) 696 PT Pupuk Indonesia (Persero) derivatif, liabilitas akseptasi, efek-efek yang acceptance payables, debt securities issued, fund
Perum Damri (sebelumnya Perum
647 Pengangkutan Penumpang 671 PT Djakarta Lloyd (Persero) 697
PT Rajawali Nusantara Indonesia diterbitkan, pinjaman yang diterima, pinjaman borrowings, subordinated loans and marketable
(Persero)
Djakarta) dan efek-efek subordinasi, dana syirkah securities, temporary syirkah funds unused loan
PT Dok dan Perkapalan Kodja PT Reasuransi Indonesia Utama
648 Perum Jasa Tirta I 672
Bahari (Persero)
698
(Persero)
temporer, fasilitas kredit yang diberikan yang facility, outstanding irrevocable letter of credit,
PT Dok dan Perkapalan Surabaya belum digunakan, letter of credit yang tidak dapat guarantees issued in the form of bank guarantee
649 Perum Jasa Tirta II 673 699 PT Semen Indonesia (Persero) Tbk
(Persero) dibatalkan yang masih berjalan garansi yang and irrevocable letter of credit, and standby letter
Perum Lembaga Kantor Berita
650 674 PT Garuda Indonesia (Persero) Tbk 700 PT Semen Kupang (Persero) diberikan dalam bentuk bank garansi, dan of credit.
Nasional Antara
651 Perum LPPNPI 675 PT Hutama Karya (Persero) 701 PT Taspen (Persero) standby letter of credit.
Perum Percetakan Negara Republik
652 676 PT Indah Karya (Persero) 702 PT Telkom Indonesia (Persero) Tbk
Indonesia
653
Perum Percetakan Uang Republik
677
PT Industri Kapal Indonesia
703 PT Varuna Tirta Prakasya (Persero) Dalam menjalankan kegiatan usahanya, Grup In the ordinary course of its business, the Group
Indonesia (Persero)
654 Perum Perhutani 678 PT Industri Kereta Api (Persero) 704 PT Virama Karya (Persero) juga melakukan transaksi pembelian atau also purchases or pays for services, such as
655 Perum Perumnas 680
PT Industri Telekomunikasi
705 PT Waskita Karya (Persero) Tbk
penggunaan jasa seperti biaya telekomunikasi, telecommunication expenses, utility expenses, and
Indonesia (Persero)
656 PT Adhi Karya (Persero) Tbk 681 PT Jasa Marga (Persero) Tbk 706 PT Wijaya Karya (Persero) Tbk
biaya listrik, dan biaya lainnya dengan pihak- other expenses to government related entities.
657 PT Amarta Karya (Persero) 682 PT Kereta Api Indonesia (Persero) 707 PT Yodya Karya (Persero) pihak berelasi entitas pemerintah.
658 PT ASABRI (Persero) 683 PT Krakatau Steel (Persero) Tbk 708 PT Indra Karya
659 PT ASDP Indonesia Ferry (Persero) 684 PT LEN Industri (Persero) 709 Perum Produksi Film Negara
PT Mineral Industri Indonesia • Hubungan manajemen atau karyawan kunci • Transactions with management and key
660 PT Asuransi Jiwasraya (Persero) 685 710 Mining Industry Indonesia
(Persero) Bank Mandiri: personnel of Bank Mandiri:
PT Aviasi Pariwisata Indonesia
661 686 PT PANN (Persero)
(Persero)
662
PT Bahana Pembinaan Usaha
687 PT PDI Pulau Batam (Persero) Gaji dan tunjangan, bonus dan tantiem, imbalan Total gross salaries and allowances, bonus and
Indonesia (Persero)
PT Bank Negara Indonesia jangka panjang untuk Dewan Komisaris, Direksi, tantiem, long-term employment benefits of the
663 688 PT Pelabuhan Indonesia (Persero)
(Persero) Tbk Komite Audit dan Komite Pemantau Risiko, Boards of Commissioners, Directors, Audit
PT Bank Rakyat Indonesia PT Pelayaran Nasional Indonesia
664
(Persero) Tbk
689
(Persero)
Dewan Pengawas Syariah serta Senior Executive Committee and Risk Oversight Committee, Sharia
665
PT Bank Tabungan Negara
690
PT Pembangunan Perumahan Vice President dan Senior Vice President Supervisory Board, and Senior Executive Vice
(Persero) Tbk (Persero) Tbk (Catatan 49) untuk periode yang berakhir pada President, and Senior Vice President (Note 49) for
PT Perkebunan Nusantara III
666 PT Barata Indonesia (Persero) 691 31 Desember 2024 dan 2023 masing-masing the period ended 31 December 2024 and 2023
(Persero)
667 PT Bio Farma (Persero) 692 PT Pertamina (Persero) sebesar Rp2.708.912 dan Rp2.030.660 atau amounted to Rp2,708,912 and Rp2,030,660 or
PT Biro Klasifikasi Indonesia PT Perusahaan Listrik Negara
668 693 4,62% dan 3,77% dari jumlah beban operasional 4.62% and 3.77% of total consolidated other
(Persero) (Persero)
669 PT Boma Bisma Indra (Persero) 694 PT Pos Indonesia (Persero) lainnya konsolidasian . operating expenses, respectively.
670 PT Brantas Abipraya (Persero) 695 PT Primissima (Persero)
PT BANK MANDIRI (PERSERO) TBK 1618 339 1619
340
ANNUAL REPORT 2024
Page 532
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk.
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued) (lanjutan)
(lanjutan)
Rincian saldo transaksi dengan pihak-pihak berelasi Details of transactions with related parties as of
Rincian saldo transaksi dengan pihak-pihak berelasi Details of transactions with related parties as of pada tanggal 31 Desember 2024 dan 2023 adalah 31 December 2024 and 2023, are as follows
sebagai berikut (lanjutan): (continued):
pada tanggal 31 Desember 2024 dan 2023 adalah 31 December 2024 and 2023, are as follows:
sebagai berikut: 2024 2023
2024 2023
Aset (lanjutan) Assets (continued)
Kredit yang diberikan dan piutang/pembiayaan Loans and sharia receivables/financing
Aset Assets syariah (Catatan 12A.a) (Note 12A.a)
Giro pada bank lain (Catatan 5a) Current accounts with other banks (Note 5a) Pemerintah Republik Indonesia melalui The Goverment of Republic of
PT Bank Negara Indonesia (Persero) Tbk. 151.749 427.595 PT Bank Negara Indonesia (Persero) Tbk. Kementerian 85.182.125 59.818.334 Indonesia through the Ministry
PT Bank Rakyat Indonesia (Persero) Tbk. 38.384 27.695 PT Bank Rakyat Indonesia (Persero) Tbk. PT Pegadaian 20.071.777 11.663.238 PT Pegadaian
PT Bank Tabungan Negara (Persero) Tbk. 4.278 5.807 PT Bank Tabungan Negara (Persero) Tbk. PT Perusahaan Listrik Negara (Persero) 17.233.247 15.888.635 PT Perusahaan Listrik Negara (Persero)
194.411 461.097 PT Perkebunan Nusantara IV 10.986.502 11.054.578 PT Perkebunan Nusantara IV
PT Waskita Karya (Persero) Tbk. 9.804.930 8.513.450 PT Waskita Karya (Persero) Tbk.
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other
PT Kereta Api Indonesia (Persero) 9.409.018 4.634.666 PT Kereta Api Indonesia (Persero)
(Catatan 6b dan 6c) 3.107.120 2.049.472 banks (Note 6b dan 6c)
PT Wijaya Karya (Persero) Tbk. 9.314.887 8.139.724 PT Wijaya Karya (Persero) Tbk.
PT Angkasa Pura Indonesia 8.448.348 9.574.467 PT Angkasa Pura Indonesia
Efek-efek (Catatan 7a) Marketable securities (Note 7a) PT Krakatau Steel (Persero) Tbk. 8.135.500 6.573.561 PT Krakatau Steel (Persero) Tbk.
Pemerintah Republik Indonesia melalui The Goverment of the Republic of PT Pembangunan Perumahan
Kementerian 4.029.685 2.440.856 Indonesia through the Ministry PT Pembangunan Perumahan (Persero) Tbk. 7.331.236 4.656.930 (Persero) Tbk.
PT BNI Asset Management 3.500.000 3.500.239 PT BNI Asset Management Lainnya 105.717.530 97.563.437 Others
PT Bahana TCW Investment Management 1.480.137 1.770.554 PT Bahana TCW Investment Management 291.635.100 238.081.020
PT BRI Danareksa Sekuritas 1.450.000 1.450.000 PT BRI Danareksa Sekuritas
Piutang pembiayaan konsumen (Catatan 13a) Consumer financing receivables (Note 13a)
PT Bank Rakyat Indonesia (Persero) Tbk. 1.316.089 2.775.959 PT Bank Rakyat Indonesia (Persero) Tbk.
Lainnya 41.346 11.542 Others
PT Hutama Karya (Persero) Tbk. 903.000 903.000 PT Hutama Karya (Persero) Tbk.
PT Indonesia Asahan Aluminium 876.080 904.048 PT Indonesia Asahan Aluminium Tagihan akseptasi (Catatan 15a) Acceptance receivables (Note 15a)
PT Pelabuhan Indonesia (Persero) 856.282 848.970 PT Pelabuhan Indonesia (Persero) PT Pembangunan Perumahan (Persero) Tbk. 764.209 576.178 PT Pembangunan Perumahan (Persero) Tbk.
PT Telkom Indonesia (Persero) Tbk 638.809 1.460.474 PT Telkom Indonesia (Persero) Tbk. PT Bank Negara Indonesia (Persero) Tbk. 234.771 249.342 PT Bank Negara Indonesia (Persero) Tbk.
PT Perusahaan Listrik Negara (Persero) 459.167 1.074.661 PT Perusahaan Listrik Negara (Persero) PT Bank Rakyat Indonesia (Persero) Tbk. 183.941 282.762 PT Bank Rakyat Indonesia (Persero) Tbk.
Lainnya 4.713.826 6.645.378 Others PT Dirgantara Indonesia (Persero) 143.418 - PT Dirgantara Indonesia (Persero)
PT Pertamina Patra Niaga 136.295 169.806 PT Pertamina Patra Niaga
20.223.075 23.774.139
PT PP Presisi Tbk. 67.186 - PT PP Presisi Tbk.
PT Pindad (Persero) 56.721 682.954 PT Pindad (Persero)
Obligasi pemerintah (Catatan 8) 287.272.659 309.182.971 Government bonds (Note 8) PT PP Urban 28.633 57.907 PT PP Urban
PT Wijaya Karya Beton Tbk. 21.898 29.309 PT Wijaya Karya Beton Tbk.
Tagihan lainnya – transaksi perdagangan Other receivables - trade PT Wijaya Karya Bangunan Gedung Tbk. 21.785 101.191 PT Wijaya Karya Bangunan Gedung Tbk.
(Catatan 9a) transactions (Note 9a) Lainnya 40.007 100.978 Others
PT Pembangunan Perumahan PT Pembangunan Perumahan 1.698.864 2.250.427
(Persero) Tbk. 3.914.245 4.204.421 (Persero) Tbk.
Penyertaan saham (Catatan 16a) Investments in shares (Note 16a)
PT Semen Indonesia (Persero) Tbk. 972.838 466.102 PT Semen Indonesia (Persero) Tbk.
PT Fintek Karya Nusantara 586.554 620.353 PT Fintek Karya Nusantara
PT Wijaya Karya Beton Tbk. 289.709 75.667 PT Wijaya Karya Beton Tbk.
PT Asuransi Jiwa Inhealth Indonesia 436.588 - PT Asuransi Jiwa Inhealth Indonesia
PT PP Presisi Tbk. 278.804 88.603 PT PP Presisi Tbk. PT Djakarta Lloyd (Persero) - 32.067 PT Djakarta Lloyd (Persero)
PT Semen Padang 250.862 311.731 PT Semen Padang 1.023.142 652.420
PT Wijaya Karya Bangunan Gedung Tbk. 209.403 112.771 PT Wijaya Karya Bangunan Gedung Tbk.
PT PP Urban 196.847 87.096 PT PP Urban Total aset kepada pihak-pihak berelasi 615.203.992 584.242.757 Total assets with related parties
PT Semen Tonasa 136.462 179.914 PT Semen Tonasa
PT Adhi Persada Beton 117.471 91.224 PT Adhi Persada Beton Total aset konsolidasian 2.427.223.262 2.174.219.449 Total consolidated assets
PT Prima Layanan Niaga Suku Cadang 96.883 141.511 PT Prima Layanan Niaga Suku Cadang
Persentase total aset kepada pihak-pihak berelasi Percentage of total assets with related
Lainnya 591.143 1.822.473 Others terhadap total aset konsolidasian 25,35% 26,87% parties to total consolidated assets
7.054.667 7.581.513
Liabilitas Liabilities
Tagihan atas efek-efek yang dibeli dengan Securities purchased under Simpanan nasabah Deposits from customers
janji dijual kembali (Catatan 10a) agreements to resell (Notes 10a) Giro dan giro wadiah Demand deposits and wadiah demand
PT Bank Rakyat Indonesia (Persero) Tbk. 4.613 - PT Bank Rakyat Indonesia (Persero) Tbk. (Catatan 21a) deposits (Note 21a)
Entitas dan Lembaga Pemerintah 152.710.426 143.435.486 Government Body and Entity
Tagihan derivatif (Catatan 11) Derivative receivables (Note 11) Manajemen kunci 106 191 Key management
PT Perusahaan Listrik Nasional PT Perusahaan Listrik Negara Lainnya 1.444.940 23.202.155 Others
(Persero) 2.682.766 112.594 (Persero) 154.155.472 166.637.832
PT Bank Negara Indonesia (Persero) Tbk. 40.022 4.169 PT Bank Negara Indonesia (Persero) Tbk.
PT Pertamina (Persero) 27.435 - PT Pertamina (Persero) Tabungan dan tabungan wadiah Saving deposits and wadiah saving
(Catatan 22a) deposit (Note 22a)
PT Kilang Pertamina Internasional 20.896 30.332 PT Kilang Pertamina Internasional
Entitas dan Lembaga Pemerintah 5.986.525 7.362.978 Government Body and Entity
PT Pertamina Patra Niaga 20.337 31.629 PT Pertamina Patra Niaga
Manajemen kunci 260.175 137.385 Key management
PT Bank Rakyat Indonesia (Persero) Tbk. - 14.251 PT Bank Rakyat Indonesia (Persero) Tbk. Lainnya 92.343 40.178 Others
Lainnya 157.539 5.181 Others 6.339.043 7.540.541
2.948.995 198.156
PT BANK MANDIRI (PERSERO) TBK 1620 341
1621
342 ANNUAL REPORT 2024
Page 533
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk.
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
(lanjutan)
Rincian saldo transaksi dengan pihak-pihak berelasi Details of transactions with related parties as of
pada tanggal 31 Desember 2024 dan 2023 adalah 31 December 2024 and 2023, are as follows Rincian saldo transaksi dengan pihak-pihak berelasi Details of transactions with related parties as of
sebagai berikut (lanjutan): (continued): pada tanggal 31 Desember 2024 dan 2023 adalah 31 December 2024 and 2023, are as follows
sebagai berikut (lanjutan): (continued):
2024 2023
2024 2023
Liabilitas (lanjutan) Liabilities (continued)
Simpanan nasabah (lanjutan) Deposits from customers (continued) Liabilitas (lanjutan) Liabilities (continued)
Deposito berjangka (Catatan 23a) Time deposits (Note 23a) Dana syirkah temporer (Catatan 38) Temporary syirkah funds (Note 38)
Entitas dan Lembaga Pemerintah 49.933.020 24.924.590 Government Body and Entity Simpanan nasabah Deposits from customers
Manajemen kunci 219.493 127.276 Key management Entitas dan Lembaga Pemerintah 57.487.931 36.629.084 Government Body and Entity
Lainnya 3.337.785 9.801.115 Others Manajemen kunci 92.660 68.958 Key management
53.490.298 34.852.981
Lainnya 351.111 8.974.579 Others
57.931.702 45.672.621
Simpanan dari bank lain Deposits from other banks
Giro, giro wadiah dan tabungan Demand deposits, wadiah demand
(Catatan 24a) deposits and saving deposits (Note 24a) Total dana syirkah temporer 253.340.265 226.281.672 Total Temporary syirkah funds
Entitas dan Lembaga Pemerintah 4.298.212 171.008 Government Body and Entity
Lainnya 1.024 12.325 Others Persentase terhadap total dana syirkah Percentage to total temporary syirkah
4.299.236 183.333 temporer 22.87% 20,18% funds
Inter-bank call money (Catatan 25a) Inter-bank call money (Note 25a)
Entitas dan Lembaga Pemerintah 1.931.400 100.000 Government Body and Entity
2024 2023
Deposito berjangka (Catatan 26a) Time deposits (Note 26a)
Entitas dan Lembaga Pemerintah 289.710 384.925 Government Body and Entity Laporan laba rugi dan Statement of profit or loss and
penghasilan komprehensif lain other comprehensive income
Liabilitas derivatif (Catatan 11) Derivative payables (Note 11) Pendapatan bunga dari obligasi Interest income from government
PT Perusahaan Listrik Negara (Persero) 2.057.169 3.154 PT Perusahaan Listrik Negara (Persero) pemerintah dan SPN (Catatan 41) 15.186.343 16.065.744 bonds and treasury bills (Note 41)
PT Bank Negara Indonesia (Persero) Tbk. 58.272 21.056 PT Bank Negara Indonesia (Persero) Tbk.
PT Pertamina Patra Niaga 16.847 9.506 PT Pertamina Patra Niaga Persentase terhadap pendapatan Percentage to interest income
PT Kilang Pertamina Internasional 1.216 9.083 PT Kilang Pertamina Internasional
bunga dan pendapatan syariah 10,04% 12,12% and sharia income
Lainnya - 33.605 Others
2.133.504 76.404
Beban bunga pinjaman yang Interest expense from fund
diterima (Catatan 42) 251.816 80.863 borrowings (Note 42)
Liabilitas akseptasi (Catatan 29a) Acceptance payables (Note 29a)
PT Bank Rakyat Indonesia (Persero) Tbk. 1.624.925 931.993 PT Bank Rakyat Indonesia (Persero) Tbk.
PT Bank Negara Indonesia (Persero) Tbk. 732.647 1.538.464 PT Bank Negara Indonesia (Persero) Tbk. Persentase terhadap beban bunga Percentage to interest expense
PT Krakatau Baja Konstruksi 86.486 48.130 PT Krakatau Baja Konstruksi dan beban syariah 0,51% 0,22% and sharia expense
PT Krakatau Baja Industri 59.663 - PT Krakatau Baja Industri
PT Pembangunan Perumahan PT Pembangunan Perumahan
(Persero) Tbk. 19.865 - (Persero) Tbk. Komitmen dan kontinjensi Commitments and contingencies
PT Solusi Bangun Beton 17.870 - PT Solusi Bangun Beton (Catatan 54) (Note 54)
PT Timah Industri 10.475 18.208 PT Timah Industri Fasilitas kredit yang diberikan yang belum
Lainnya 13.356 77.466 Others digunakan Unused loan facilities
2.565.287 2.614.261 Pemerintah Republik Indonesia melalui The Goverment of the Republic of
Kementerian 43.367.362 32.218.569 Indonesia through the Ministry
Efek-efek yang diterbitkan (Catatan 30) 4.580.825 5.066.435 Debt securities issued (Note 30) PT Pertamina (Persero) 16.589.453 15.782.376 PT Pertamina (Persero)
PT Pengembangan Pelabuhan Indonesia 8.282.000 - PT Pengembangan Pelabuhan Indonesia
Pinjaman yang diterima (Catatan 36) 4.627.957 2.481.824 Fund borrowings (Note 36) PT Pelabuhan Indonesia (Persero) 7.465.967 10.965.920 PT Pelabuhan Indonesia (Persero)
Indonesia Investment Authority 5.000.000 - Indonesia Investment Authority
Pinjaman dan efek-efek subordinasi Subordinated loans and marketable PT Dayamitra Telekomunikasi 4.600.000 - PT Dayamitra Telekomunikasi
(Catatan 37) 40.000 35.000 securities (Note 37)
PT Freeport Indonesia 3.035.057 - PT Freeport Indonesia
PT Pegadaian (Persero) 1.789.890 1.661.467 PT Pegadaian (Persero)
Total liabilitas kepada pihak-pihak berelasi 234.452.732 219.973.536 Total liabilities with related parties
PT Jasa Marga 1.630.000 - PT Jasa Marga
PT Mineral Industri Indonesia (Persero) 1.402.969 1.923.820 PT Mineral Industri Indonesia (Persero)
Total liabilitas konsolidasian 1.860.408.316 1.660.442.815 Total consolidated liabilities
Lainnya 14.577.723 20.340.481 Others
Persentase total liabilitas kepada pihak - pihak Percentage of total liabilities with related
107.740.421 82.892.633
berelasi terhadap total liabilitas konsolidasian 12,60% 13,25% parties to total consolidated liabilities
PT BANK MANDIRI (PERSERO) TBK 1622 343 1623
344
ANNUAL REPORT 2024
Page 534
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
56. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 56. RELATED PARTY TRANSACTIONS (continued) 57. INFORMASI SEGMEN 57. SEGMENT INFORMATION
(lanjutan)
Grup telah menyajikan segmen operasi berdasarkan The Group has presented its operating segments in a
informasi yang disiapkan secara internal untuk manner consistent with the internal reporting provided
Rincian saldo transaksi dengan pihak-pihak berelasi Details of transactions with related parties as of pengambilan keputusan operasional (Catatan 2ak). for operational decision making (refer to Note 2ak).
pada tanggal 31 Desember 2024 dan 2023 adalah 31 December 2024 and 2023, are as follows
sebagai berikut (lanjutan): (continued): Di bawah ini penjelasan mengenai operasi dari The following describes the operations in each
masing-masing pelaporan segmen pada tanggal reportable segment as of 31 December 2024 and
2024 2023 31 Desember 2024 dan 2023: 2023:
Komitmen dan kontinjensi Commitments and contingencies • Corporate Banking : termasuk kredit yang diberikan, simpanan nasabah dan transaksi-transaksi
(Catatan 54) (lanjutan) (Note 54) (continued) lainnya milik nasabah korporasi, baik BUMN dan badan usaha swasta
Letter of credit yang tidak dapat dibatalkan yang dengan skala besar./
masih berjalan Outstanding irrevocable letter of credit including loans, deposits from customers and other transactions which
PT Kereta Api Indonesia (Persero) 3.599.685 1.773.031 PT Kereta Api Indonesia (Persero) belong to corporate customers, including state-owned enterprises and
PT Perusahaan Listrik Negara 1.778.828 554.509 PT Perusahaan Listrik Negara private enterprises with large scale.
PT Pindad 914.949 1.168.783 PT Pindad
PT Pembangunan Perumahan PT Pembangunan Perumahan • Commercial Banking : termasuk kredit yang diberikan, simpanan nasabah dan transaksi-transaksi
(Persero) Tbk 617.315 1.312.941 (Persero) Tbk lainnya milik nasabah komersial dengan skala menengah./
PT PAL Indonesia 395.308 - PT PAL Indonesia including loans, deposits from customers and other transactions belong to
PT Indonesia Power 316.403 509.590 PT Indonesia Power commercial customer with medium scale.
PT Pupuk Iskandar Muda 279.588 - PT Pupuk Iskandar Muda
PT Kilang Pertamina International 201.744 222.702 PT Kilang Pertamina International • Hubungan Kelembagaan/ : termasuk kredit yang diberikan, simpanan nasabah dan transaksi-transaksi
PT Indonesia Asahan Aluminium PT Indonesia Asahan Aluminium Government Institution lainnya milik nasabah lembaga pemerintah dan dana pensiun BUMN./
(INALUM) 188.997 - (INALUM) including loans, deposits from customers and other transactions which
PT Pupuk Sriwidjaja Palembang 178.347 96.970 PT Pupuk Sriwidjaja Palembang belong to government entities and pension plan of state-owned enterprises.
Lainnya 1.434.787 2.400.570 Others
9.905.951 8.039.096 • Retail Banking (terdiri dari : termasuk kredit yang diberikan kepada badan usaha atau individu dengan
segmen konsumer/individual, skala mikro hingga kecil, produk dan jasa lainnya seperti dana pihak ketiga,
Garansi yang diberikan dalam bentuk bank Guarantees issued in the form of bank segmen mikro & bisnis transaksi pembayaran dan transaksi-transaksi lainnya milik nasabah mikro
garansi guarantee dan wealth)/ dan kecil serta merupakan kredit pembiayaan konsumsi termasuk kredit
PT Pembangunan Perumahan PT Pembangunan Perumahan Retail Banking (consists of kepemilikan rumah, kartu kredit serta produk dan jasa lainnya seperti dana
(Persero) Tbk 4.293.297 5.811.393 (Persero) Tbk consumer/individual segment pihak ketiga, transaksi pembayaran dan transaksi-transaksi lainnya milik
PT Adhi Karya (Persero) Tbk 4.020.303 3.687.577 PT Adhi Karya (Persero) Tbk and micro & business and nasabah perorangan./
PT PAL Indonesia 3.803.328 4.318.893 PT PAL Indonesia wealth segment) including loans granted to business entities or individuals with micro-scale to
PT Pindad 3.634.350 3.285.433 PT Pindad
small, products or other services such as deposits, payment transactions
PT Bank Negara Indonesia (Persero) Tbk 3.064.328 1.880.920 PT Bank Negara Indonesia (Persero) Tbk
and other transactions which belong to micro and small customers also
PT Hutama Karya (Persero) 2.600.543 2.629.206 PT Hutama Karya (Persero)
consumer finance loans, including mortgage loans, credit cards and other
PT LEN Industri (Persero) 2.392.063 1.561.790 PT LEN Industri (Persero)
PT Brantas Abipraya (Persero) 2.227.920 3.332.518 PT Brantas Abipraya (Persero)
products and services such as deposits, payment transactions and other
PT Wijaya Karya (Persero) Tbk 1.728.740 2.951.507 PT Wijaya Karya (Persero) Tbk
transactions which belong to individual customers.
PT Dirgantara Indonesia 1.218.130 791.120 PT Dirgantara Indonesia
Lainnya 8.584.185 7.752.092 Others • Treasury & International : segmen treasury terkait dengan kegiatan treasury Bank termasuk transaksi
37.567.187 38.002.449
Banking valuta asing, money market, fixed income, bisnis perbankan internasional,
pasar modal, dan Kantor Luar Negeri./
Garansi yang diberikan dalam bentuk standby Guarantees issued in the form of standby treasury segment associated with treasury activities of the Bank include
letter of credit letter of credit foreign exchange, money market, fixed income, international banking
PT Perusahaan Listrik Negara (Persero) 1.238.818 1.827.434 PT Perusahaan Listrik Negara (Persero) business, capital markets, and the Overseas Branches.
PT Kilang Pertamina International 903.825 2.077.853 PT Kilang Pertamina International
PT PLN Batubara 651.935 - PT PLN Batubara • Kantor Pusat/Head Office : terutama mengelola aset dan liabilitas Grup selain yang telah dikelola oleh
PT Pupuk Sriwidjaja Palembang 648.643 554.292 PT Pupuk Sriwidjaja Palembang segmen operasi lainnya termasuk menerima alokasi biaya atas penyediaan
PT Petrokimia Gresik 391.962 228.791 PT Petrokimia Gresik jasa servis secara sentralisasi kepada segmen lainnya serta
PT Pertamina Power Indonesia 389.757 326.416 PT Pertamina Power Indonesia pendapatan/biaya yang tidak teralokasi ke pelaporan segmen lainnya./
PT Pertamina Gas 366.033 341.721 PT Pertamina Gas mainly managing the assets and liabilities of the Group other than those
PT Pertamina Patra Niaga 230.466 732.780 PT Pertamina Patra Niaga managed by other operating segments including accepting the cost
PT Pengembangan Pariwisata Indonesia PT Pengembangan Pariwisata allocation for the provision of the centralizing services to other segments as
174.597 161.012 Indonesia well as income/costs that are not allocated to other segments reporting.
PT Pupuk Kujang 154.029 241.406 PT Pupuk Kujang
Lainnya 130.941 318.794 Others • Entitas Anak - Syariah/ : seluruh transaksi yang dilakukan oleh Entitas Anak yang bergerak di bidang
5.281.006 6.810.499 Subsidiary - Sharia perbankan syariah./
including all transactions conducted by a Subsidiary engaged in sharia
Total komitmen dan kontinjensi untuk pihak Total commitments and contingencies banking.
berelasi 160.494.565 135.744.677 for related parties
• Entitas Anak - Asuransi/ : seluruh transaksi yang dilakukan oleh Entitas Anak yang bergerak di bidang
Total komitmen dan kontinjensi - Total commitments and contingencies - Subsidiary - Insurance asuransi jiwa, asuransi kesehatan, dan asuransi kerugian./
neto 383.277.992 330.016.631 net including all transactions conducted by Subsidiary engaged in life insurance,
health insurance, and general insurance.
Persentase total komitmen dan Percentages of total commitments
kontinjensi kepada pihak-pihak berelasi and contingencies with related parties • Entitas Anak - selain Syariah : seluruh transaksi Entitas Anak yang bergerak di bidang pembiayaan
terhadap total komitmen dan to total commitments and dan asuransi/ konsumen, layanan remittance, sekuritas, perbankan, dan modal ventura./
kontinjensi - neto 41,87% 41,13% contingencies - net Subsidiaries - other than Sharia including all transactions of Subsidiaries engaged in consumer finance,
and insurance remittance services, securities, banking and venture capital.
PT BANK MANDIRI (PERSERO) TBK 1624 345
1625
346
ANNUAL REPORT 2024
Page 535
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk.
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
57. INFORMASI SEGMEN (lanjutan) 57. SEGMENT INFORMATION (continued)
57. INFORMASI SEGMEN (lanjutan) 57. SEGMENT INFORMATION (continued)
2023
2024
Entitas Anak
Entitas Anak - selain
- selain Syariah dan Penyesuaian
Syariah dan Penyesuaian Entitas asuransi/ dan
Entitas asuransi/ dan Hubungan Treasury & Entitas Anak Anak - Subsidiary - Eliminasi***)
Hubungan Treasury & Entitas Anak Anak - Subsidiary - Eliminasi***) Kelembagaan*) Inter- Kantor - Syariah/ Asuransi/ other than /Adjustment
Kelembagaan*) Inter- Kantor - Syariah/ Asuransi/ other than /Adjustment Corporate Commercial /Government Retail national Pusat*)/ Subsidiary - Subsidiary - Sharia and and
Corporate Commercial /Government Retail national *)
Pusat / Subsidiary - Subsidiary - Sharia and and Keterangan Banking*) Banking*) Institutional*) Banking*) Banking*) Head Office*) Sharia insurance Insurance Elimination***) Total Description
Keterangan Banking*) Banking*)
Institutional*) Banking*) Banking*) Head Office*) Sharia insurance insurance Elimination***) Total Description
Consolidated
Consolidated Laporan laba rugi statements of profit
Laporan laba rugi statements of profit dan penghasilan or loss and other
dan penghasilan or loss and other komprehensif lain comprehensive
komprehensif lain comprehensive konsolidasian income
konsolidasian income Pendapatan bunga dan Interest and
Pendapatan bunga Interest and syariah**) 45.062.477 22.918.692 8.057.705 73.572.015 23.955.016 273.499 22.266.780 456.576 12.396.296 (76.414.586) 132.544.470 sharia income **)
dan syariah**) 55.458.085 28.329.824 12.599.521 82.023.216 25.675.744 311.561 25.190.341 366.240 13.922.134 (92.640.639) 151.236.027 sharia income **) Beban bunga dan Interest and
Beban bunga Interest and syariah**) (30.279.973) (16.104.740) (4.928.572) (27.618.272) (21.432.754) (265.903) (5.993.167) - (4.466.631) 74.432.116 (36.657.896) sharia expense **)
dan syariah**) (43.095.529) (21.526.623) (9.354.874) (31.421.713) (26.435.919) (309.039) (7.889.030) - (5.662.346) 96.215.966 (49.479.107) sharia expense **)
Pendapatan bunga dan Net interest and
Pendapatan bunga dan Net interest and syariah - neto 14.782.504 6.813.952 3.129.133 45.953.743 2.522.262 7.596 16.273.613 456.576 7.929.665 (1.982.470) 95.886.574 sharia income
syariah - neto 12.362.556 6.803.201 3.244.647 50.601.503 (760.175) 2.522 17.301.311 366.240 8.259.788 3.575.327 101.756.920 sharia income Pendapatan Net premium
Pendapatan Net premium premi - neto - - - - - - - 2.677.680 - (554.634) 2.123.046 income
premi - neto - - - - - - - 2.520.813 - - 2.520.813 income
Pendapatan bunga Net interest,
Pendapatan bunga, Net interest, dan syariah sharia and
syariah sharia and dan premi - neto 14.782.504 6.813.952 3.129.133 45.953.743 2.522.262 7.596 16.273.613 3.134.256 7.929.665 (2.537.104) 98.009.620 premium income
dan premi - neto 12.362.556 6.803.201 3.244.647 50.257.596 (760.175) 50.094 17.301.311 2.887.053 8.259.788 3.575.327 103.981.398 premium income
Pendapatan Other operating
operasional lainnya: income:
Pendapatan Other operating
Pendapatan provisi Fees
operasional lainnya: income: dan komisi 2.802.116 828.477 485.844 7.397.841 282.570 3.909.218 2.766.757 - 2.333.237 (657.650) 20.148.410 and commission
Pendapatan provisi Fees Lainnya 396.415 145.282 45.618 5.933.469 2.754.747 7.315.708 2.014.757 1.282.189 2.184.912 (1.698.661) 20.374.436 Others
dan komisi 3.579.720 1.068.987 540.910 7.939.832 249.408 4.207.616 3.591.648 - 2.876.145 (606.746) 23.447.520 and commission
Lainnya 370.578 140.578 47.508 5.979.568 2.795.794 4.640.925 2.674.566 1.163.338 2.552.526 (1.641.886) 18.723.495 Others Total 3.198.531 973.759 531.462 13.331.310 3.037.317 11.224.926 4.781.514 1.282.189 4.518.149 (2.356.311) 40.522.846 Total
Total 3.950.298 1.209.565 588.418 13.919.400 3.045.202 8.848.541 6.266.214 1.163.338 5.428.671 (2.248.632) 42.171.015 Total Pembalikan/ Reversal of/
(pembentukan) (allowance for)
Pembalikan/ Reversal of/ cadangan impairment
(pembentukan) (allowance for) kerugian losses on
cadangan impairment penurunan nilai financial
kerugian losses on aset keuangan assets and
penurunan nilai financial dan lainnya 2.046.409 1.650.569 (12.738) (9.013.714) (26.561) (33.011) (3.220.873) - (1.538.788) - (10.148.707) others
aset keuangan assets and
dan lainnya 208.039 533.724 22.539 (8.056.279) (19.093) 39.701 (2.822.044) - (1.835.591) - (11.929.004) others Keuntungan dari Gain on sale of
penjualan marketable
efek- efek securities and
Keuntungan dari Gain on sale of dan obligasi government
penjualan marketable pemerintah - - - - - 47.701 74.434 19.340 (16.180) - 125.295 bonds - net
efek- efek securities and
dan obligasi government Beban operasional Other operating
pemerintah - neto - - - - - 1.041 147.338 1.016 902 - 150.297 bonds - net lainnya: expenses:
Salaries and
Beban operasional Other operating Beban gaji dan employee benefit
lainnya: expenses: tunjangan (223.524) (341.091) (110.771) (2.347.645) (146.412) (12.889.547) (5.035.077) (562.463) (3.321.193) 554.634 (24.423.089) expenses
Salaries and General and
Beban gaji dan employee benefit Beban umum administrative
tunjangan (707.702) (582.713) (261.121) (8.550.280) (184.589) (4.397.981) (5.284.069) (461.312) (3.560.996) - (24.840.763) expenses dan administrasi (95.607) (110.462) (171.253) (2.033.553) (127.053) (11.965.900) (4.748.386) (900.857) (2.579.823) - (22.732.894) expenses
General and Lainnya (563.287) (261.325) (153.238) (1.821.926) (338.731) (1.792.243) (725.852) (1.206.267) (521.296) 672.657 (6.711.508) Others - net
Beban umum administrative
dan administrasi (537.990) (337.903) (287.935) (8.794.411) (163.140) (6.746.929) (5.822.530) (780.922) (3.047.873) - (25.074.633) expenses Total (882.418) (712.878) (435.262) (6.203.124) (612.196) (26.647.690) (10.509.315) (2.669.587) (6.422.312) 1.227.291 (53.867.491) Total
Lainnya (953.374) (474.356) (283.621) (3.421.039) (353.631) (398.829) (850.481) (1.154.040) (657.778) 609.594 (7.472.050) Others
Pendapatan/(beban) Non-operating
Total (2.199.066) (1.394.972) (832.677) (20.765.730) (701.360) (11.543.739) (11.957.080) (2.396.274) (7.266.647) 447.099 (58.610.446) Total bukan income/(expense)
operasional - neto - - - - - 98.094 100 - (54.876) - 43.318 - net
Pendapatan/(beban) Non-operating
bukan income/(expense) Beban pajak - - - - - (11.690.331) (1.695.729) (256.165) (990.786) - (14.633.011) Tax expense
operasional - neto - - - - - 342.689 4.393 - (3.191) - 343.891 - net
Laba bersih 19.145.026 8.725.402 3.212.595 44.068.215 4.920.822 (26.992.715) 5.703.744 1.510.033 3.424.872 (3.666.124) 60.051.870 Net income
Beban pajak - neto - - - - - (11.890.259) (2.044.505) (278.899) (1.024.702) - (15.238.365) Tax expense - net
Laba bersih 14.321.827 7.151.518 3.022.925 35.698.894 1.564.576 (14.199.504) 6.895.627 1.376.234 3.559.230 1.773.794 61.165.121 Net income Laba bersih
yang dapat Net income
diatribusikan attributable
kepada: to:
Laba bersih
Kepentingan Non-controlling
yang dapat Net income nonpengendali - - - - - - - - - - 4.991.813 interest
diatribusikan attributable Pemilik Entitas Induk - - - - - - - - - - 55.060.057 Parent Entity
kepada: to:
Kepentingan Non-controlling Laporan posisi Consolidated
nonpengendali - - - - - - - - - - 5.382.379 interest keuangan statement of
Pemilik Entitas Induk - - - - - - - - - - 56.224.883 Parent Entity konsolidasian financial position****)
Kredit yang diberikan
Laporan posisi Consolidated dan piutang/ Loans and sharia
keuangan statement of pembiayaan receivables/
konsolidasian financial position syariah - bruto 409.857.020 237.952.186 72.741.580 358.074.141 7.162.500 - 237.907.537 - 42.066.502 (5.929.271) 1.359.832.195 financing - gross
Kredit yang diberikan Total aset 424.358.483 229.139.153 73.595.383 240.050.664 307.078.639 414.628.061 353.624.125 43.938.924 114.843.074 (27.037.057) 2.174.219.449 Total assets
dan piutang/ Loans and sharia
pembiayaan receivables/ Demand deposits
syariah - bruto 515.387.333 292.862.407 96.337.445 397.443.310 8.748.909 - 275.170.624 - 46.933.649 (9.667.065) 1.623.216.612 financing - gross Giro dan and wadiah
Total aset 532.047.351 285.625.155 97.040.404 270.832.653 288.676.693 403.099.471 408.613.432 41.914.379 131.222.110 (31.848.386) 2.427.223.262 Total assets giro wadiah (256.481.994) (91.227.532) (63.703.665) (115.236.424) (4.902.962) (980.003) (20.847.525) - (1.192.752) 2.213.701 (552.359.156) demand deposits
Tabungan dan Saving deposits
Demand deposits tabungan and wadiah
Giro dan and wadiah wadiah (16.495.482) (21.306.778) (1.062.603) (414.655.290) (190.222) - (47.026.375) - (8.554.739) - (509.291.489) saving deposits
giro wadiah (266.264.072) (101.979.504) (56.424.491) (121.995.373) (5.041.157) 670.918 (19.147.079) - (1.094.974) 2.699.723 (568.576.009) demand deposits Deposito berjangka (26.777.108) (37.227.044) (33.127.841) (149.488.496) (6.772.458) (2.509.694) - - (35.470.457) 1.575.594 (289.797.504) Time deposits
Tabungan dan Saving deposits
tabungan and wadiah Total simpanan Total deposit from
wadiah (22.875.714) (29.835.214) (2.216.055) (459.185.804) (426.607) - (55.280.067) - (10.372.335) - (580.191.796) saving deposits nasabah (299.754.584) (149.761.354) (97.894.109) (679.380.210) (11.865.642) (3.489.697) (67.873.900) - (45.217.948) 3.789.295 (1.351.448.149) customers
Deposito berjangka (40.428.190) (29.372.581) (44.297.076) (246.264.747) (4.983.283) 104.031.094 - - (37.426.416) 1.274.047 (297.467.152) Time deposits Total liabilitas (300.286.798) (150.621.915) (99.279.109) (681.149.184) (55.329.532) (163.775.636) (88.202.768) (38.734.998) (95.226.939) 12.164.064 (1.660.442.815) Total liabilities
Total simpanan Total deposit from
nasabah (329.567.976) (161.187.299) (102.937.622) (827.445.924) (10.451.047) 104.702.012 (74.427.146) - (48.893.725) 3.973.770 (1.446.234.957) customers
*) Sesuai dengan segmen-segmen operasi Bank Mandiri (Catatan 2ak). *) In accordance with operating segments of Bank Mandiri (Note 2ak).
Total liabilitas (330.132.708) (162.089.578) (104.667.569) (719.307.812) (116.194.603) (186.574.573) (109.666.533) (38.101.669) (109.228.303) 16.783.973 (1.859.179.375) Total liabilities
**) Termasuk komponen internal transfer pricing antar segmen operasi. **) Include component of internal transfer pricing among operating segments.
***) Termasuk eliminasi internal transfer pricing atau reklasifikasi antar segmen operasi dan eliminasi terhadap ***) Include elimination of internal transfer pricing or reclassification among operating segments and
Entitas Anak. elimination for Subsidiaries.
*) Sesuai dengan segmen-segmen operasi Bank Mandiri (Catatan 2ak). *) In accordance with operating segments of Bank Mandiri (Note 2ak). ****) Untuk tahun yang berakhir pada tanggal 31 Desember 2023. ****) For the year ended 31 December 2023.
**) Termasuk komponen internal transfer pricing antar segmen operasi. **) Include component of internal transfer pricing among operating segments.
***) Termasuk eliminasi internal transfer pricing atau reklasifikasi antar segmen operasi dan eliminasi terhadap ***) Include elimination of internal transfer pricing or reclassification among operating segments and
Entitas Anak. elimination for Subsidiaries.
PT BANK MANDIRI (PERSERO) TBK 1626 347
1627
348 ANNUAL REPORT 2024
Page 536
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
57. INFORMASI SEGMEN (lanjutan) 57. SEGMENT INFORMATION (continued) 57. INFORMASI SEGMEN (lanjutan) 57. SEGMENT INFORMATION (continued)
Segmen geografis (lanjutan) Geographical segment (continued)
Segmen geografis Geographical segment
Informasi segmen geografis untuk periode yang Information on geographical segment for the period
Operasional utama Grup dikelola di wilayah The Group’s main operations is managed in Indonesia, berakhir pada tanggal 31 Desember 2023: ended 31 December 2023:
Indonesia, Asia (Singapura, Hong Kong, Timor Leste, Asia (Singapore, Hong Kong, Timor Leste, Shanghai, 2023
Shanghai, Malaysia), Eropa Barat (Inggris), dan Malaysia), West Europe (England), and Cayman
Eropa Barat/ Cayman Konsolidasian/
Cayman Islands. Informasi yang berkaitan dengan Islands. Information concerning the geographical Indonesia Asia West Europe Islands Consolidated
segmen berdasarkan geografis dari Grup disajikan segments of the Group is set out in the table below:
Laporan laba rugi dan Consolidated statements of
dalam tabel di bawah ini: Penghasilan komprehensif profit or loss and other
lain konsolidasian comprehensive income
Pendapatan bunga dan syariah 126.198.202 4.408.807 167.059 1.770.402 132.544.470 Interest and sharia income
Informasi segmen geografis untuk periode yang Information on geographical segment for the period Beban bunga dan syariah (33.676.303) (2.184.649) (103.294) (693.650) (36.657.896) Interest and sharia expense
berakhir pada tanggal 31 Desember 2024: ended 31 December 2024:
Pendapatan bunga dan
syariah - neto 92.521.899 2.224.158 63.765 1.076.752 95.886.574 Net interest and sharia income
2024 Pendapatan premi - neto 2.123.046 - - - 2.123.046 Net premium income
Pendapatan bunga dan syariah Net interest, sharia and
Eropa Barat/ Cayman Konsolidasian/ dan premi - neto 94.644.945 2.224.158 63.765 1.076.752 98.009.620 premium income
Indonesia Asia West Europe Islands Consolidated Pendapatan operasional lainnya: Other operating income:
Pendapatan provisi dan komisi 19.690.608 421.664 - 36.138 20.148.410 Fees and commisions
Lainnya 20.043.935 229.068 11.736 89.697 20.374.436 Others
Laporan laba rugi dan Consolidated statements of
Total 39.734.543 650.732 11.736 125.835 40.522.846 Total
Penghasilan komprehensif profit or loss and other
lain konsolidasian comprehensive income (Pembentukan)/pembalikan (Allowance for)/reversal of
Pendapatan bunga dan syariah 143.256.544 5.544.063 212.757 2.222.663 151.236.027 Interest and sharia income cadangan kerugian impairment losses on
penurunan nilai aset financial assets and
Beban bunga dan syariah (45.035.523) (3.371.107) (137.362) (935.115) (49.479.107) Interest and sharia expense keuangan dan lainnya (9.868.305) (269.532) (6.513) (4.357) (10.148.707) others
Keuntungan dari penjualan Gain on sale of marketable
Pendapatan bunga dan efek-efek dan obligasi securities and
pemerintah 125.295 - - - 125.295 government bonds - net
syariah - neto 98.221.021 2.172.956 75.395 1.287.548 101.756.920 Net interest and sharia income
Pendapatan premi - neto 2.520.813 - - - 2.520.813 Net premium income Beban operasional lainnya: Other operating expenses:
Salaries and employee benefit
Pendapatan bunga dan syariah Net interest, sharia and Beban gaji dan tunjangan (24.154.647) (216.132) (36.322) (15.988) (24.423.089) expenses
Beban umum, administrasi General, administrative
dan premi - neto 100.741.834 2.172.956 75.395 1.287.548 104.277.733 premium income dan lainnya (29.244.031) (163.475) (17.827) (19.069) (29.444.402) expenses and others
Pendapatan operasional lainnya: Other operating income:
Pendapatan provisi dan komisi 22.913.886 527.229 - 6.405 23.447.520 Fees and commisions Total (53.398.678) (379.607) (54.149) (35.057) (53.867.491) Total
Lainnya 18.343.628 272.474 9.813 97.580 18.723.495 Others
Pendapatan/(beban) bukan Non operating income/
operasional - neto 950.259 (427.329) - (479.612) 43.318 (expense) - net
Total 41.257.515 799.703 9.813 103.985 42.171.015 Total Beban pajak (14.371.652) (258.604) (2.755) - (14.633.011) Tax expense
(Pembentukan)/pembalikan (Allowance for)/reversal of Laba bersih 57.816.407 1.539.818 12.084 683.561 60.051.870 Net income
cadangan kerugian impairment losses on
penurunan nilai aset financial assets and Laba bersih yang dapat
keuangan dan lainnya (11.314.308) (615.051) 355 - (11.929.004) others diatribusikan kepada: Net income attributable to:
Kepentingan nonpengendali - - - - 4.991.813 Non-controlling interest
Pemilik Entitas Induk - - - - 55.060.057 Parent Entity
Keuntungan dari penjualan Gain on sale of marketable
efek-efek dan obligasi securities and Laporan posisi keuangan Consolidated statement of
pemerintah 149.256 1.041 - - 150.297 government bonds - net Konsolidasian financial position
Kredit yang diberikan dan Loans and sharia
Beban operasional lainnya: Other operating expenses: piutang/pembiayaan receivables/
syariah- bruto 1.273.106.236 57.617.329 715.716 28.392.914 1.359.832.195 financing - gross
Salaries and employee benefit Total aset 2.044.454.812 88.426.438 4.047.572 37.290.627 2.174.219.449 Total assets
Beban gaji dan tunjangan (23.681.058) (254.407) (41.119) (14.179) (23.990.763) expenses
Beban umum, administrasi General, administrative Demand deposits and wadiah
dan lainnya (34.386.919) (185.828) (24.756) (22.180) (34.619.683) expenses and others Giro dan giro wadiah (544.200.253) (7.917.572) (241.331) - (552.359.156) demand deposits
Tabungan dan tabungan Saving deposits and wadiah
wadiah (506.286.183) (3.005.306) - - (509.291.489) saving deposits
Total (58.067.977) (440.235) (65.875) (36.359) (58.610.446) Total Deposito berjangka (286.387.272) (3.410.232) - - (289.797.504) Time deposits
Pendapatan/(beban) bukan Non operating income/
Total simpanan nasabah (1.336.873.708) (14.333.110) (241.331) - (1.351.448.149) Total deposit from customers
operasional - neto 1.014.015 (79.245) - (590.879) 343.891 (expense) - net Total liabilitas (1.570.259.063) (71.526.098) (3.240.265) (15.417.389) (1.660.442.815) Total liabilities
Beban pajak (14.919.990) (314.704) (3.671) - (15.238.365) Tax expense
*)
Untuk tahun yang berakhir pada tanggal 31 Desember 2023. *)
For the year ended 31 December 2023.
Laba bersih 58.860.344 1.524.465 16.017 764.295 61.165.121 Net income
Laba bersih yang dapat
diatribusikan kepada: Net income attributable to: 58. JAMINAN PEMERINTAH TERHADAP LIABILITAS 58. GOVERNMENT GUARANTEE FOR PAYMENT
Kepentingan nonpengendali - - - - 5.382.379 Non-controlling interest
Pemilik Entitas Induk - - - - 55.782.742 Parent Entity
PEMBAYARAN BANK UMUM OBLIGATIONS OF COMMERCIAL BANKS
Laporan posisi keuangan Consolidated statement of Berdasarkan Undang-undang Republik Indonesia No. Based on the Law of the Republic of Indonesia No. 24
Konsolidasian financial position 24 tahun 2004 tanggal 22 September 2004 year 2004 dated 22 September 2004 as amended by
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan receivables/ sebagaimana telah diubah oleh Peraturan Pemerintah Government Regulation in Lieu of Law No. 3 year 2008
syariah- bruto 1.517.435.476 75.116.822 672.234 29.992.080 1.623.216.612 financing - gross Pengganti Undang-undang Republik Indonesia No. 3 concerning Amendments to Law No. 24 year 2004
Total aset 2.275.077.684 106.434.035 4.210.018 41.501.525 2.427.223.262 Total assets tahun 2008 tentang Perubahan atas Undang-undang regarding the Deposit Insurance Corporation. The
Demand deposits and wadiah
No. 24 tahun 2004 tentang Lembaga Penjamin Government of Republic Indonesia has established an
Giro dan giro wadiah (560.332.344) (8.174.487) (69.178) - (568.576.009) demand deposits Simpanan, Pemerintah telah membentuk lembaga independent agency called Deposit Insurance
Tabungan dan tabungan Saving deposits and wadiah penjaminan independen, yaitu Lembaga Penjamin Corporation (“LPS”), LPS guarantee public funds,
wadiah (576.968.536) (3.223.260) - - (580.191.796) saving deposits Simpanan (“LPS”) untuk menjamin dana masyarakat including funds from other banks in form of demand
Deposito berjangka (292.929.427) (4.537.725) - - (297.467.152) Time deposits
termasuk dana dari bank lain dalam bentuk giro, deposits, time deposits, certificates of deposit, savings
deposito, sertifikat deposito, tabungan dan/atau and/or other equivalent deposits.
Total simpanan nasabah (1.430.230.307) (15.935.472) (69.178) - (1.446.234.957) Total deposit from customers bentuk lainnya yang dipersamakan dengan itu.
Total liabilitas (1.751.615.503) (88.871.873) (3.337.396) (16.583.544) (1.860.408.316) Total liabilities
PT BANK MANDIRI (PERSERO) TBK 1628 349 1629
350 ANNUAL REPORT 2024
Page 537
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 KONSOLIDASIAN FINANCIAL STATEMENTS
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
58. JAMINAN PEMERINTAH TERHADAP LIABILITAS 58. GOVERNMENT GUARANTEE FOR PAYMENT
PEMBAYARAN BANK UMUM (lanjutan) OBLIGATIONS OF COMMERCIAL BANKS
(continued) 60. KEGIATAN JASA KUSTODIAN DAN WALI 60. CUSTODIAN SERVICES AND TRUST OPERATIONS
AMANAT
Berdasarkan Salinan Peraturan Lembaga Penjamin Based on the LPS No. 1/PLPS/2023 dated 22 May
Simpanan No. 1/PLPS/2023 tanggal 22 Mei 2023 2023 regarding the Deposit Guarantee Program, the
tentang Program Penjaminan Simpanan, besarnya maximum guaranteed amount for each customer in one Kegiatan Jasa Kustodian Custodian Services
saldo yang dijamin untuk setiap nasabah pada satu bank is Rp2,000,000,000 (full amount).
bank adalah paling tinggi sebesar Rp2.000.000.000 Bank Mandiri telah memberikan Jasa Kustodian sejak Bank Mandiri started providing Custodian
(nilai penuh). tahun 1995. Surat izin operasi telah diperbaharui oleh Services since 1995. The operating license was
Suku bunga simpanan LPS pada tanggal The interest rate of LPS as of Bapepam dan LK berdasarkan Surat Keputusan renewed by Capital Market and Financial Institutions
31 Desember 2024 dan 2023 masing-masing adalah 31 December 2024 and 2023 for deposits denominated No. KEP.01/PM/Kstd/1999 tertanggal 4 Oktober 1999. Supervisory Board based on Decree
sebesar 4,25% dan 4,25% untuk simpanan dalam in Rupiah is 4.25% and 4.25%, respectively, for Kustodian Bank Mandiri merupakan bagian dari unit No. KEP.01/PM/Kstd/1999 dated 4 October 1999. Bank
mata uang Rupiah dan masing-masing sebesar deposits denominated in foreign currencies is 2.25% kerja Financial Institutions Business Group dimana Mandiri’s Custodian, which is the part of Financial
2,25% dan 2,25% untuk simpanan dalam mata uang and 2.25%, respectively.
jasa-jasa yang ditawarkan adalah sebagai berikut: Institutions Business Group, provides a full range of
asing.
Custodian Services as follows:
a. Penyelesaian transaksi (settlement) jual dan beli a. Settlement and handling services for script and
59. TAMBAHAN INFORMASI ARUS KAS 59. ADDITIONAL INFORMATION OF CASH FLOWS efek dengan maupun tanpa warkat (scripless). scripless trading transactions;
b. Penyimpanan (safekeeping) dan administrasi b. Safekeeping and administration of marketable
a. Perubahan liabilitas pada aktivitas pendanaan a. Changes of liabilities in financing activities
(administration) atas efek-efek maupun dokumen securities and other valuable assets;
Perubahan pada liabilitas yang timbul dari Changes in liabilities arising from financing berharga lainnya.
aktivitas pendanaan pada laporan arus kas activities in the consolidated statement of cash flow c. Pengurusan hak-hak nasabah atas kepemilikan c. Corporate action services which starting from
konsolidasian adalah sebagai berikut: are as follow: efek-efek yang disimpan sampai dengan hak administrating the safekeeping of customer’s
Non-arus kas/Non-cash flow tersebut efektif di rekening nasabah (corporate ownership right on marketable securities until that
action). right become effective in the customer’s account;
1 Januari Selisih kurs/ 31 Desember
2024/ Differences 2024/ d. Perwalian (proxy) pada Rapat Umum Pemegang d. Proxy services for its customers’ in General
1 January Arus kas/ due to Lainnya/ 31 December Saham dan Rapat Umum Pemegang Obligasi. Meeting of Shareholders and General Meeting of
2024 Cash flow exchange rate Others 2024
Bondholders;
Efek-efek yang diterbitkan 50.317.764 (10.621.275) 1.440.279 4.299 41.141.067 Debt securities issued e. Penyampaian laporan (reporting) dan informasi e. Reporting and information submission related to
Pinjaman yang diterima 95.445.459 50.822.496 1.766.126 (118.100) 147.915.981 Fund borrowing (information) yang terkait dengan efek-efek the customers’ marketable securities and/or other
Pinjaman dan efek-efek Subordinated loans and
subordinasi 415.171 (16.887) 5.167 111 403.562 marketable securities dan/atau dokumen berharga milik nasabah yang valuable assets which are kept and administered
Liabilitas atas efek-efek Securities sold disimpan dan diadministrasikan oleh kustodian by Bank Mandiri’s custodian.
yang dijual dengan under agreements to
janji dibeli kembali 36.330.064 53.371.351 554.810 - 90.256.225 repurchase liabilities Bank Mandiri.
Total liabilitas dari aktivitas Total liabilities from
pendanaan 182.508.458 93.555.685 3.766.382 (113.690) 279.716.835 financing activities Untuk memenuhi kebutuhan investor dalam In order to fulfill the investors’ needs in investing on
melakukan investasi pada berbagai instrumen efek- various marketable securities instruments, Bank
Non-arus kas/Non-cash flow efek, Kustodian Bank Mandiri memfasilitasinya Mandiri’s Custodian facilitate it through provisions of
1 Januari Selisih kurs/ 31 Desember
dengan menyediakan beragam layanan: various services as follow:
2023/ Differences 2023/ a. Kustodian umum untuk melayani investor yang a. General custodian which provide services for
1 January Arus kas/ due to Lainnya/ 31 December melakukan investasi pada instrumen pasar modal investors who are investing in capital market or
2023 Cash flow exchange rate Others 2023
maupun pasar uang di Indonesia. money market in Indonesia.
Efek-efek yang diterbitkan 45.774.139 4.545.379 (46.047) 44.293 50.317.764 Debt securities issued b. Kustodian lokal untuk American Depository b. Local custodian for American Depository Receipts
Pinjaman yang diterima 62.840.118 32.233.688 366.834 4.819 95.445.459 Fund borrowing Receipts (ADR) dan Global Depository Receipts (ADR) and Global Depository Receipts (GDR)
Pinjaman dan efek-efek Subordinated loans and
subordinasi 633.333 (217.151) (678) (333) 415.171 marketable securities (GDR) yang dibutuhkan oleh investor yang akan which is needed by the investors to convert the
Liabilitas atas efek-efek Securities sold melakukan konversi dari saham perusahaan yang companies’ shares which are listed in local and
yang dijual dengan under agreements to
janji dibeli kembali 24.325.475 11.611.121 (352.682) 746.150 36.330.064 repurchase liabilities terdaftar di bursa lokal dan luar negeri (dual/multi overseas stock exchange (dual/multi listing).
listing).
Total liabilitas dari aktivitas Total liabilities from
pendanaan 133.573.065 48.173.037 (32.573) 794.929 182.508.458 financing activities c. Sub-Registry untuk melayani investor yang c. Sub-Registry which provide services for investors
melakukan transaksi dan investasi pada Surat that conduct transaction and investment in
b. Penerimaan bersih dari pengalihan pengendalian b. Net proceeds from control transfer of a Subsidiary Utang Negara (SUN, baik Obligasi Negara Government Bonds (either in form of Bonds or
atas Entitas Anak maupun Surat Perbendaharaan Negara) serta Treasury Bills) and Bank Indonesia Certificates
Sertifikat Bank Indonesia (SBI). (Sertifikat Bank Indonesia (SBI)).
Tabel berikut ini merupakan rekonsiliasi arus kas The following table is the reconciliation of cash flow d. Kustodian mutual fund (reksa dana) dan d. Custodian for mutual funds and discretionary fund
yang diperoleh dan dilepaskan dalam pengalihan received and released from control transfer of a
discretionary fund (kontrak pengelolaan dana) issued and managed by investment manager;
pengendalian atas Entitas Anak: Subsidiary:
yang diterbitkan dan dikelola oleh manajer
2024 investasi.
e. Kustodian Euroclear bagi nasabah yang akan e. Custodian of Euroclear for customer who is
Imbalan kas yang diterima (Catatan 1g) 1.710.000 Cash consideration received (Note 1g) melakukan investasi dan penyelesaian transaksi conducting investment and settlement of securities
Dikurangi saldo kas Entitas Anak Less cash balance of Subsidiary
yang dialihkan pengendaliannya (758.716) in which control is transferred efek-efek yang tercatat di Euroclear Operations transactions registered at the Euroclear Operations
Centre, Brussels. Kustodian Bank Mandiri Centre, Brussels. Bank Mandiri’s Custodian is a
Penerimaan bersih dari pengalihan Net proceeds from control transfer merupakan direct member dari Euroclear. direct member of Euroclear.
pengendalian atas Entitas Anak 951.284 of Subsidiary
PT BANK MANDIRI (PERSERO) TBK 1630 351 1631 ANNUAL REPORT 2024
352
Page 538
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk.
PT BANK MANDIRI (PERSERO) Tbk. DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN FINANCIAL STATEMENTS
KONSOLIDASIAN FINANCIAL STATEMENTS 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
60. KEGIATAN JASA KUSTODIAN DAN WALI 60. CUSTODIAN SERVICES AND TRUST OPERATIONS
60. KEGIATAN JASA KUSTODIAN DAN WALI 60. CUSTODIAN SERVICES AND TRUST OPERATIONS AMANAT (lanjutan) (continued)
AMANAT (lanjutan) (continued)
Kegiatan Wali Amanat (lanjutan) Trustee Agent Operations (continued)
Kegiatan Jasa Kustodian (lanjutan) Custodian Services (continued)
Untuk periode yang berakhir pada tanggal As of 31 December 2024, Bank Mandiri as the Trustee
Untuk memenuhi kebutuhan investor dalam In order to fulfill the investors’ needs in investing on 31 Desember 2024, Bank Mandiri selaku Wali Amanat manage 110 customers with the total value of bonds
melakukan investasi pada berbagai instrumen efek- various marketable securities instruments, Bank mengelola 110 emisi Obligasi dan MTN dengan nilai and MTN issued based on currency amounted
efek, Kustodian Bank Mandiri memfasilitasinya Mandiri’s Custodian facilitate it through provisions of
dengan menyediakan beragam layanan (lanjutan): various services as follow (continued): emisi berdasarkan mata uang sebesar Rp69.389.196 Rp69,389,196 and for the year ended 31 December
f. Kustodian Pinjam Meminjam Efek (securities f. Securities lending and borrowing as services for dan untuk tahun yang berakhir pada tanggal 2023 managed 111 customers with the total value of
lending and borrowing) bagi nasabah yang ingin customers who want to maximise their investment 31 Desember 2023 mengelola 111 emisi Obligasi dan bonds and MTN issued amounted Rp69,296,068.
memaksimalkan hasil investasinya dengan return by lending their securities to securities MTN dengan nilai emisi sebesar Rp69.296.068.
meminjamkan efek-efeknya (saham) kepada companies through intermediary and guarantee of
perusahaan sekuritas melalui perantara dan PT Kliring Penjaminan Efek Indonesia (PT KPEI). Baik wali amanat maupun kustodian Bank Mandiri Both Bank Mandiri’s trustee operations and custodian
penjaminan PT Kliring Penjaminan Efek
Indonesia (PT KPEI). telah mendapat sertifikasi standar mutu pelayanan services have received quality certification ISO
g. Kustodian Exchange Traded Fund (ETF) yang g. Custodian for Exchange Traded Fund (ETF) which ISO 9001:2015. 9001:2015.
diterbitkan dan dikelola oleh manajer investasi issued and managed by an investment manager
dimana unit penyertaannya diperdagangkan di where the unit of participation will be traded on Kegiatan Usaha Bank Berupa Penitipan Dengan Trust Services
bursa. stock exchange. Pengelolaan (Trust)
h. Jasa Kustodian Efek Beragun Aset (EBA) h. Custodian for Asset Backed Securities (Efek
berbentuk Kontrak Investasi Kolektif (KIK) yang Beragun Aset (EBA)) in the form of Collective
diterbitkan oleh manajer investasi dan bank Investment Contract (Kontrak Investasi Kolektif Merupakan layanan penitipan dengan pengelolaan Bank’s trust service is the custodian services of
kustodian dalam rangka transaksi sekuritisasi (KIK)) which was issued by the investment atas harta milik nasabah (settlor) berdasarkan customer’s assets portfolio (settlor) based on a written
aset yang dimiliki perbankan atau lembaga manager and custodian bank in relation to asset perjanjian tertulis antara Bank Mandiri sebagai trustee agreement between the Bank Mandiri as the trustee
keuangan lainnya. securitisation transactions owned by banks or dan nasabah untuk kepentingan pihak yang and customer’s for the benefits of beneficiary.
other financial institutions. menerima manfaat (beneficiary).
Pada tanggal 31 Desember 2024 dan 2023, kustodian As of 31 December 2024 and 2023, Bank Mandiri’s Bank Mandiri telah mendapatkan izin prinsip dan Bank Mandiri has obtained the license principle and
Bank Mandiri memiliki 19.460 dan 16.846 nasabah Custodian has 19,460 and 16,846 customers, surat penegasan layanan trust berdasarkan Surat confirmation letter for the trust services based on Bank
yang terdiri dari dana pensiun, perusahaan asuransi, respectively, which consist of pension funds, insurance Bank Indonesia No. 15/30/DPB1/PB1-1 tanggal Indonesia’s Letter No. 15/30/DPB1/PB1-1 dated
bank, yayasan, perusahaan sekuritas, reksa dana, companies, banks, foundation, securities companies, 26 April 2013 dan No. 15/32/DPB1/PB1-1 tanggal 26 April 2013 and No. 15/32/DPB1/PB1-1 dated
institusi/badan hukum lain maupun perseorangan. mutual funds, other institution/legal entities and 28 Agustus 2013. 28 August 2013.
Nilai portofolio berdasarkan mata uang yang disimpan individual customer. Total portfolio by currencies as of
pada tanggal 31 Desember 2024 sebesar 31 December 2024 are amounted to Rp642,827,813, Fungsi dari Layanan Trust Bank Mandiri adalah Functions of Bank Mandiri Trust Service are:
Rp642.827.813, USD5.356 dan EUR0,1 dan pada USD5,356 and EUR0.1 and as of 31 December 2023 sebagai:
tanggal 31 Desember 2023 sebesar Rp583.282.609, are amounted to Rp583,282,609, USD2,844 and a. Agen pembayar (paying agent) yaitu kegiatan a. Paying agent is the activity of receiving and
USD2.844 dan EUR0,6. Aset yang disimpan dalam EUR0.6. Assets kept in custodian services activities are menerima dan melakukan pemindahan uang transferring money and/or funds, as well as
kegiatan jasa kustodian tidak termasuk dalam laporan not included in the consolidated financial statement of dan/atau dana, serta mencatat arus kas masuk recording cash in and cash out for and on behalf of
posisi keuangan konsolidasian Bank Mandiri dan Bank Mandiri and its Subsidiaries. dan kas keluar untuk dan atas nama nasabah the customer (settlor).
Entitas Anak. (settlor).
b. Agen investasi (investment agent) yaitu b. Investment agent is the activity of placing,
Bank Mandiri mengasuransikan portofolio nasabah Bank Mandiri has insured the customer’s portfolio kept kegiatan menempatkan, mengkonversi, dan converting, and administering the placement of
yang disimpan di kustodian terhadap kemungkinan in custodians against potential losses arising from mengadministrasikan penempatan dana untuk funds for and on behalf of the customer (settlor).
kerugian yang timbul dari penyimpanan dan safekeeping and transfer of securities in accordance dan atas nama nasabah (settlor).
pemindahan efek-efek sesuai dengan ketentuan with the Financial Services Authority’s regulation.
Otoritas Jasa Keuangan. Layanan Trust Bank Mandiri juga mengelola nasabah Bank Mandiri’s Trust Service also managing customers
dari berbagai segmen, mencakup oil and gas from various segments, including oil and gas company,
Kegiatan Wali Amanat Trustee Agent Operations company, corporate dan commercial, juga nasabah corporate and commercial, as well as non-profit
non-profit organisation untuk kegiatan pendistribusian organisation customers for the distribution of gas sales
hasil penjualan gas, jual-beli/akuisisi perusahaan, proceeds, company sales/acquisition, and pooling of
Bank Mandiri telah memberikan Jasa Wali Amanat Bank Mandiri has been providing Trustee Agent
penampungan untuk dana bantuan luar negeri dan funds for foreign aid and others.
sejak tahun 1983. Surat izin operasi untuk kegiatan Operations Services since 1983. The operating license
sebagainya.
wali amanat telah diperbaharui dan didaftarkan for trust services was renewed and re-registered in
kembali ke Bapepam dan LK berdasarkan Surat Decree of Capital Market and Financial Institutions
Keputusan No. 17/STTD-WA/PM/1999 tertanggal Supervisory Board based on Decree No. 17/STTD- 61. KREDIT PENERUSAN (CHANNELING LOANS) 61. CHANNELING LOANS
27 Oktober 1999. Jasa-jasa yang ditawarkan adalah WA/PM/1999 dated 27 October 1999. The type of
sebagai berikut: services are as follows: Kredit penerusan berdasarkan sumber dana dan Channeling loans based on sources of funds and
a. Jasa wali amanat dan agen pemantau untuk a. Trustee agent for bonds and Medium Term Notes sektor ekonomi adalah sebagai berikut: economic sectors are as follows:
penerbitan Obligasi dan Medium Term Notes (MTN) issuance
(MTN) 2024 2023
b. Jasa agen pengelola rekening penampungan b. Escrow agent
c. Jasa agen pembayaran c. Paying agent Pemerintah: Government:
d. Jasa penampungan dana IPO/Initial Public d. Initial Public Offering/IPO (receiving bank) Pertanian 157.614 163.293 Agriculture
Offering Industri 14.543 14.543 Manufacturing
e. Jasa agen penjaminan e. Security agent
172.157 177.836
PT BANK MANDIRI (PERSERO) TBK 1632 163354 ANNUAL REPORT 2024
353
Page 539
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
61. KREDIT PENERUSAN (CHANNELING LOANS) 61. CHANNELING LOANS (continued) 61. KREDIT PENERUSAN (CHANNELING LOANS) 61. CHANNELING LOANS (continued)
(lanjutan) (lanjutan)
Kredit penerusan tidak disajikan dalam laporan posisi Channeling loans are not presented in the consolidated
Bank Mandiri telah ditunjuk untuk menatausahakan Bank Mandiri has been appointed to administer the keuangan konsolidasian karena Bank Mandiri dan statement of financial position since the credit risk are
kredit kelolaan yang diterima oleh Pemerintah loans received by the Government of the Republic of Entitas Anak tidak menanggung risiko atas kredit not borne by the Bank and its Subsidiaries. In
Indonesia dengan beberapa skema yang saat ini Indonesia through several existing schemes as follows: tersebut. Berdasarkan perjanjian tersebut di atas, accordance to the agreement mentioned above, Bank
(existing) yaitu sebagai berikut: Bank Mandiri bertugas melakukan penagihan kepada Mandiri is responsible to bill the debtors and made
1. Penerusan pinjaman Kementerian Keuangan 1. Channeling loans from the Ministry of Finance in debitur dan menyetorkan kembali kepada Pemerintah payments to the Government in the principal, including
dalam berbagai mata uang dari beberapa various currencies from several bilateral and pembayaran pokok kredit, termasuk bunga dan the interest and other charges such as loan
lembaga keuangan bilateral dan multilateral multilateral financial institutions to finance beban-beban lainnya serta pengelolaan dokumentasi documentation management. As compensation, Bank
untuk membiayai proyek-proyek Pemerintah Government projects through State Owned kredit. Sebagai gantinya, Bank Mandiri akan Mandiri receives banking fee which varies from 0.50% -
melalui BUMN, BUMD dan Pemda, antara lain: Enterprises, Region Owned Enterprises and menerima jasa perbankan (banking fee) yang berkisar 2%.
Asian Development Bank, Banque Français & Regional Government, such as: Asian antara 0,50% - 2%.
Credit National, Barclays, BNP Paribas, BNP Development Bank, Banque Français & Credit
Paribas & CAI Belgia, Calyon & BNP Paribas, National, Barclays, BNP Paribas, BNP Paribas &
Commonwealth Development Corporation CAI Belgium, Calyon & BNP Paribas, 62. MANAJEMEN RISIKO 62. RISK MANAGEMENT
(“CDC”) NES, Export Finance and Insurance Commonwealth Development Corporation (“CDC”)
Bank Mandiri menerapkan manajemen risiko yang Bank Mandiri implements independent risk
Corporation (“EFIC”) Australia, International NES, Export Finance and Insurance Corporation
independen dan sesuai dengan standar yang merujuk management in accordance with standards that refer to
Development Association (“IDA”), International (“EFIC”) Australia, International Development
pada ketentuan dari OJK, Bank Indonesia serta best the regulations of FSA, Bank Indonesia regulation and
Bank for Reconstruction and Development, Association (“IDA”), International Bank for
practices yang diterapkan di perbankan internasional. international banking best practices. Bank Mandiri
Japan Bank for International Cooperation, Reconstruction and Development, Japan Bank for
Bank Mandiri menggunakan konsep Enterprise Risk adopts the Enterprise Risk Management (“ERM”)
Kreditanstalt Fur Wiederaufbau, Nederlands International Cooperation, Kreditanstalt Fur Management (“ERM”) sebagai salah satu strategi concept as comprehensive and integrated risk
Urban Sector Loan & De Nederlandse Wiederaufbau, Nederlands Urban Sector Loan & manajemen risiko yang komprehensif dan terintegrasi, management strategy which is customised with the
Inveseringsbank voor Ontwikkelingslanden NV, De Nederlandse Inveseringsbank voor yang disesuaikan dengan kebutuhan bisnis dan Bank’s business and operational needs. ERM
Pemerintah Swiss, RDI - KI, Spanyol, U.B Ontwikkelingslanden NV, Swiss Government, RDI - operasional Bank. Penerapan ERM akan memberikan implementation provides value added benefits to the
Denmark, US Export Import Bank dan Overseas KI, Spain, UB Denmark, US Export Import Bank nilai tambah (value added) bagi Bank dan Bank’s and its stakeholders.
Economic Cooperation Fund. Namun and Overseas Economic Cooperation Fund. stakeholders.
berdasarkan Peraturan Menteri Keuangan However, based on the Regulation of the Minister
No. 40/PMK.05/2015 tanggal 6 Maret 2015 of Finance No. 40/PMK.05/2015 dated 6 March ERM adalah sebuah proses pengelolaan risiko yang ERM is a risk management process embedded in
bahwa terhitung mulai tanggal 1 Oktober 2015 2015, stated starting from 1 October 2015 the melekat dalam proses bisnis Bank, artinya pengelolaan business strategies and operations that are integrated
pengelolaan penatausahaan pinjaman luar negeri administration of overseas loans are managed by risiko menjadi bagian yang menyatu dalam in the Bank’s daily business decision making
dilakukan oleh Kementerian Keuangan, kecuali the Ministry of Finance, except loans in the form of pengambilan keputusan bisnis Bank sehari-hari. processes. With ERM, the Bank establishes a
pinjaman dalam bentuk Project Aid BI. BI Project Aid. Dengan ERM, Bank akan memiliki kerangka kerja systematic and comprehensive risk management
pengelolaan risiko yang sistematis dan menyeluruh framework (credit risk, market risk, and operational risk)
2. Penerusan pinjaman eksproyek Perusahaan Inti 2. Channeling loans from former of Perusahaan Inti (risiko kredit, risiko pasar, dan risiko operasional) by connecting the capital management and business
Rakyat (“PIR”) tetap ada kepada petani dalam Rakyat (“PIR”) are still exists to farmers for dengan menghubungkan pengelolaan modal dan processes with the risks in holistic approach. In
rangka pembangunan kebun rakyat yang meliputi community plantation development which includes proses bisnis dengan risiko yang dihadapi secara utuh. addition, ERM also applies integrated risk management
proyek Nucleus Estate & Smallholder (“NES”) the Nucleus Estate & Smallholder (“NES”) ADB Selain itu, ERM juga menerapkan pengelolaan risiko for the Subsidiaries, to maximise the effectiveness of
ADB, PIR Khusus dan PIR Lokal. Bank Mandiri project, Special PIR and Local PIR. Bank Mandiri secara terintegrasi dengan Entitas Anak untuk supervision and value creation to the Bank based on
sebagai penatausaha pengembalian Piutang as the administrator for the repayment of memaksimalkan efektivitas pengawasan dan nilai POJK No. 45/POJK.03/2020 concerning Financial
Negara pada Petani PIR tetap ada, dimana receivables to PIR Farmers continues to exist, perusahaan berdasarkan POJK No. 45/POJK.03/2020 Conglomeration.
Kementerian Keuangan sebagai pengelola whereas the Ministry of Finance is managing the tentang Konglomerasi Keuangan.
pengembalian piutang negara kepada petani dan repayment of receivables to farmers and the
Kementerian Pertanian sebagai pengelola teknis Ministry of Agriculture is managing the technical Kerangka pengelolaan risiko Bank mengacu pada The Bank’s risk management framework is based on
pelaksanaan proyek PIR tetap ada. Untuk execution of the PIR Project still exist. The POJK No. 18/POJK.03/2016 tentang Penerapan POJK No. 18/POJK.03/2016 concerning
penyaluran pinjaman Perusahaan Inti Rakyat distribution of Perusahaan Inti Rakyat Perkebunan Manajemen Risiko Bagi Bank Umum, Peraturan Implementation of Risk Management for Commercial
Perkebunan (“PIR-Bun”) sudah tidak dilakukan (“PIR-Bun”) loans has stopped. Menteri BUMN No. PER-2/MBU/03/2023 tentang Banks, Ministerial Regulation of State-owned
lagi. Pedoman Tata Kelola dan Kegiatan Korporasi Enterprise No. PER-2/MBU/03/2023 regarding
Signifikan Badan Usaha Milik Negara, dan POJK Guidelines for Governance and Significant Corporate
3. Penerusan Pinjaman Dana Reboisasi Hutan 3. Channeling loans of Industrial Plantation Forest No. 17 tahun 2023 tentang Penerapan Tata Kelola Activities of State-Owned Enterprises, and POJK
Tanaman Industri (“DRHTI”) dari Kementerian Reforestation (“DRHTI”) from the Ministry of Bagi Bank Umum. Kerangka pengelolaan risiko Bank No. 17 of the year 2023 concerning The
tercantum dalam Kebijakan Manajemen Risiko Implementation of Good Corporate Governance by
Lingkungan Hidup dan Kehutanan (“KLHK”). Environment and Forestry (“KLHK”). Since 1999,
(KMNR), dalam kerangka pengelolaan risiko ini, diatur Commercial Banks. The Bank’s risk management
Terhitung sejak tahun 1999, KLHK telah the Ministry of Environment and Forestry has
berbagai kebijakan agar manajemen risiko berfungsi framework is included in Risk Management Policy
menghentikan penyaluran Dana Reboisasi dalam stopped distributing the Reforestation Loans for
sebagai business enabler sehingga bisnis dapat tetap (KMNR), which consists of various policies to support
rangka Pinjaman untuk Pembangunan Hutan Industrial Plantation Forests, therefore the DRHTI
tumbuh dalam koridor prudential principle dengan risk management function as a business enabler for
Tanaman Industri tersebut, sehingga pinjaman loans which are currently managed by PT Bank
menerapkan proses manajemen risiko yang ideal business growth within the corridor of prudential
DRHTI yang saat ini dikelola di PT Bank Mandiri Mandiri (Persero) Tbk. are existing DRHTI Loans (identifikasi - pengukuran - pemantauan - pengendalian principle by adopting the ideal risk management
(Persero) Tbk. adalah existing Pinjaman DRHTI which were inherited from Participating Bank. risiko) pada semua level organisasi. processes (identification - measurement - monitoring -
yang berasal dari Bank Peserta Penggabungan. risk control) at all organisation levels.
PT BANK MANDIRI (PERSERO) TBK 1634 355 1635
356 ANNUAL REPORT 2024
Page 540
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
Sebagai bagian dari proses ERM, Bank Mandiri As part of the ERM process, Bank Mandiri applies a Pengawasan aktif Dewan Direksi dan Dewan Active supervision by the Board of Directors and the
menerapkan Risk Appetite Statement (“RAS”). RAS Risk Appetite Statement (“RAS”). RAS represents type Komisaris terhadap aktivitas manajemen risiko Bank, Board of Commissioners in risk management activities,
merupakan jenis dan tingkat risiko yang sanggup and level of risk that the Bank is able to take/face within baik secara langsung maupun tidak langsung directly and indirectly, is implemented through the
diambil/dihadapi Bank yang berada dalam kapasitas its risk capacity in order to achieve business objectives. dilaksanakan melalui pembentukan komite di bawah establishment of committees at the level of the Board of
risiko yang dimiliki dalam rangka mencapai tujuan The implementation of the RAS is also synchronized supervisi Dewan Komisaris, yaitu Komite Pemantau Commissioners which are Risk Monitoring Committee,
Risiko, Komite Tata Kelola Terintegrasi, Komite Integrated Governance Committee, Remuneration and
bisnis. Penerapan RAS juga disinkronkan dengan with the monitoring of Bank Mandiri's Recovery Plan
Remunerasi dan Nominasi, dan Komite Audit. Adapun Nomination Committee and Audit Committee. The
pemantauan indikator Recovery Plan Bank Mandiri indicators (referring to POJK No. 5 Year 2024 on the komite di bawah supervisi Direksi terdiri dari Asset & Executive Committee under the supervision of the
(mengacu pada POJK No. 5 Tahun 2024 tentang Determination of Supervision Status and Handling of Liability Management Committee (ALCO), Risk Board of Directors consists of Asset & Liability
Penetapan Status Pengawasan dan Penanganan Problems of Commercial Banks). The Bank Mandiri Management Committee (RMC), Credit Policy Management Committee (ALCO), Risk Management
Permasalahan Bank Umum). Adapun Risk Appetite Risk Appetite Statement is as follows: Committee (CPC) Integrated Risk Committee (IRC), Committee (RMC), Credit Policy Committee (CPC),
Statement Bank Mandiri sebagai berikut: Capital & Subsidiaries Committee (CSC), Business Integrated Risk Committee (IRC), Capital &
Committee (BC), Information Technology & Digital Subsidiaries Committee (CSC), Business Committee
Banking Committee (ITDC), Human Capital Policy (BC), Information Technology & Digital Banking
Dimensi/Dimensions Statement Committee (HCPC), Policy & Procedure Committee Committee (ITDC), Human Capital Policy Committee
Menjaga laba yang stabil serta sustain sesuai dengan tingkat risiko yang diambil./ (PPC), Credit Committee/Rapat Komite Kredit (RKK), (HCPC), Policy & Procedure Committee (PPC), Credit
Rentabilitas/Rentability Transformation Committee (TC), dan Social & Committee (Rapat Komite Kredit (RKK), Transformation
Maintain a stable and sustainable profit in accordance with the level of risk taken.
Enviromental Responsibility Committee (SERC). Committee (TC), and Social & Enviromental
Menjaga permodalan yang kuat untuk mendukung risiko bisnis yang dihadapi dan Responsibility Committee (SERC).
Permodalan/Capital memenuhi ketentuan Regulator./
Maintain capital to support the business risks and comply with regulator requirements. Dari 12 komite yang berada di bawah supervisi Direksi, From 12 Executive Committees supervised under
• Menjaga posisi likuiditas yang kuat dalam berbagai kondisi stress./Maintain a terdapat 5 komite yang berkaitan langsung dengan Board of Directors, 5 committees are directly involved
Likuiditas dan Pendanaan/ strong liquidity position under a variety of stressful conditions. pengelolaan manajemen risiko yaitu RMC, IRC, ALCO with risk management, i.e. RMC, IRC, ALCO, PPC, and
PPC, dan CPC. Adapun fungsi dan tugas masing- CPC. All functions and key responsibilities are as
Liquidity and Funding • Menjaga pendanaan yang stabil dan terdiversifikasi dengan baik./Maintain stable masing komite adalah sebagai berikut: follows:
and well-diversified funding.
• Menjaga kualitas portofolio dan konsentrasi kredit sesuai appetite Bank./Maintain 1. Risk Management Committee (RMC) 1. Risk Management Committee (RMC)
portfolio quality and credit concentration according to the Bank's appetite.
Risiko Kredit/Credit Risk Memastikan kecukupan pelaksanaan identifikasi, Ensure the adequacy of the implementation of risk
• Menjaga biaya kredit pada level yang optimum./Maintain credit costs at optimum
levels. pengukuran, dan pemantauan risiko, penetapan identification, measurement, and monitoring,
kebijakan dan strategi manajemen risiko dalam establishing policies and risk management
Menjaga eksposur risiko pasar yang timbul, baik dari aktivitas trading book maupun rangka pelaksanaan proses dan system strategies in order to implement effective risk
banking book, berada dalam appetite yang ditetapkan manajemen./ Manajemen Risiko yang efektif. management system.
Risiko Pasar/Market Risk
Maintain market risk exposure arising from both trading book and banking book
activities within the level of appetite set by management. 2. Integrated Risk Committee (IRC) 2. Integrated Risk Committee (IRC)
Menjaga batas toleransi terhadap fraud eksternal, fraud internal serta isu terkait sistem
Memberikan rekomendasi kepada Direksi Entitas Providing recommendations to the Board of
IT dan kerahasiaan data temasuk kerugian akibat insiden siber sesuai appetite
Risiko Operasional/ Utama dalam rangka penerapan Manajemen Directors of the Main Entity, at least with regard to
Bank./Maintain tolerance level to external fraud, internal fraud and issues related to IT Risiko Terintegrasi yang komprehensif dan efektif, the drafting and revision or improvement of the
Operational Risk
systems and data confidentiality including losses due to cyber incidents according to termasuk penyusunan dan perbaikan atau Integrated Risk Management policy based on the
the Bank’s appetite. penyempurnaan kebijakan Manajemen Risiko implementation evaluation results. Bank Mandiri as
Menjaga batas toleransi atas pelanggaran kepatuhan terhadap regulasi (yang Terintegrasi berdasarkan hasil evaluasi main entity has established IRC as a fulfillment of
Risiko Kepatuhan/ berakibat sanksi/denda) sesuai appetite Bank./Maintain tolerance level for violation of pelaksanaan. Bank Mandiri sebagai Entitas Utama POJK No. 17/POJK.03/2014 concerning The
Compliance Risk regulatory compliance (which results in sanctions/fines) according to the Bank’s membentuk IRC sebagai wujud penerapan POJK Implementation of Integrated Risk Management for
No. 17/POJK.03/2014 tentang Penerapan Financial Conglomerates. Members of the IRC
appetite.
Manajemen Risiko Terintegrasi bagi Konglomerasi include the Board of Directors of the Main Entity
Menjaga potensi kerugian akibat tuntutan hukum pada tingkat yang rendah./ Keuangan. Anggota IRC mencakup Direksi Entitas and its subsidiaries.
Risiko Hukum/Legal Risk
Maintain potential losses due to lawsuits at a low level. Utama dan Entitas Anak.
Risiko Reputasi/ Menjaga reputasi Bank melalui produk dan layanan yang handal./
Reputation Risk Maintain the Bank's reputation through reliable products and services. 3. Asset & Liabilities Management Committee 3. Asset & Liabilities Management Committee
(ALCO) (ALCO)
Seluruh risiko-risiko yang dihadapi Bank diukur dan All risks that faced by the Bank are measured and Menjalankan fungsi penetapan strategi Manages Bank’s strategic management of asset
dipantau secara rutin, baik melalui metode pengukuran monitored on regular basis through internal pengelolaan aset dan liabilitas, penetapan suku and liabilities, interest rate, liquidity and other
internal maupun melalui penyusunan laporan profil measurement method, quarterly risk profile report and bunga dan likuiditas, serta hal-hal lain yang areas related to the asset and liability management
risiko secara triwulanan dan laporan tingkat kesehatan semiannually Bank’s soundness report in order to terkait dengan pengelolaan aset dan liabilitas of the Bank. Furthermore in condition of financial
Bank secara semesteran, untuk menggambarkan describe all the embedded risks in the Bank’s business Bank. Selain itu pada kondisi tekanan/krisis stress/crisis, ALCO has the function and
seluruh risiko yang melekat dalam kegiatan bisnis Bank activities, including consolidated Subsidiaries risks. keuangan, ALCO juga memiliki tugas dan responsibility to monitor Bank’s risk and financial
wewenang untuk melakukan pemantauan indicators stated in the Recovery Plan in cases
termasuk risiko Entitas Anak secara konsolidasi. indikator risiko dan keuangan Bank yang where these indicators exceed the set limits.
tercantum dalam Recovery Plan serta
Grup tidak terekspos risiko pasar, risiko kredit dan There are no market risk, credit risk and liquidity risk mengusulkan aktivasi Recovery Plan dalam hal
risiko likuiditas pada investasi pemegang unit link, exposed to the Group for policyholders’ investments in indikator-indikator tersebut melampaui batasan
dikarenakan semua risiko ditanggung langsung oleh unit-linked contract, since all credit risk is directly borne yang ditetapkan.
masing-masing pemegang polis. by each policyholder.
PT BANK MANDIRI (PERSERO) TBK 1636 357 1637
358
ANNUAL REPORT 2024
Page 541
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk.
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
Dari 12 komite yang berada di bawah supervisi Direksi, From 12 Executive Committees supervised under A. Risiko kredit (lanjutan) A. Credit risk (continued)
terdapat 5 komite yang berkaitan langsung dengan Board of Directors, 5 committees are directly involved
pengelolaan manajemen risiko yaitu RMC, IRC, ALCO, with risk management, i.e. RMC, IRC, ALCO and PPC, Dalam menyalurkan kreditnya, Bank Mandiri In distributing its credit, Bank Mandiri always
PPC, dan CPC. Adapun fungsi dan tugas masing- and CPC. All functions and key responsibilities are as senantiasa mengedepankan prinsip kehati-hatian prioritizes the prudential principle which is reflected
masing komite adalah sebagai berikut (lanjutan): follows (continued): yang tercermin di beberapa aspek antara lain in several aspects, including the following
sebagai berikut (lanjutan): (continued):
4. Policy & Procedure Committee (PPC) 4. Policy & Procedure Committee (PPC)
2. Aktivitas-aktivitas terkait Pengelolaan Risiko 2. Activities related to Credit Risk Management
PPC adalah komite yang bertugas membantu PPC is a committee that assist the Board of Kredit
Direksi dalam pengaturan Peraturan Bank dalam Directors in arrangement of Bank’s Regulations in
bentuk ketentuan Mandiri Group, kebijakan atau the form of Mandiri Group's policies, Bank’s A. Segmen Wholesale A. Wholesale Segment
prosedur serta pengaturan pemberian policies or procedures, as well as arrangement of
kewenangan kepada pejabat Bank secara ex- granting authority to Bank’s executives on an ex- Proses pengelolaan kredit di segmen The credit management process in the
officio. officio basis. Wholesale diawali dengan menentukan Wholesale segment begins with
target pasar melalui Loan Portfolio determining the target market through the
5. Credit Policy Committee (CPC) 5. Credit Policy Committee (CPC) Guideline yang menetapkan Industry Loan Portfolio Guideline which determines
Classification (menarik, netral, dan the appropriate Industry Classification
Membantu Direksi dalam merumuskan Assist the Board of Directors in formulating selektif) dan Industry Limit yang sesuai, (attractive, neutral, and selective) and
kebijakan, mengawasi pelaksanaan kebijakan, policies, overseeing policy implementation,
serta memilih dan menyaring target Industry Limit, as well as selecting and
memantau perkembangan dan kondisi portofolio monitoring the growth and condition of the credit
perkreditan atau pembiayaan serta memberikan and/or financing portfolio, and providing nasabah melalui Industry Acceptance filtering target customers through Industry
saran langkah perbaikan, termasuk dalam recommendations for corrective actions, including Criteria dan Name Clearance untuk Acceptance Criteria and Name Clearance
membahas dan/atau mengevaluasi agenda evaluating agenda and determining Management menghasilkan pipeline debitur yang to produce a high quality debtor pipeline.
terkait Management Limit dan menetapkan Limit based on the Authority Holder. berkualitas.
Management Limit sesuai kewenangan
memutus. Proses selanjutnya adalah melakukan The next process is to carry out a credit
credit risk assessment menggunakan risk assessment using a series of credit
Komite di bawah supervisi Dewan Komisaris yang Committees formed under Board of Commissioners serangkaian credit risk tools (credit risk risk tools (credit risk rating, spreadsheet,
memiliki tugas dan tanggung jawab melakukan kajian including Risk Monitoring Committee, Integrated rating, spreadsheet, CPA, NAK, dan CPA, NAK, etc.) which is then decided by
dan evaluasi atas kebijakan serta pelaksanaan Governance Committee, and Audit Committee, which sebagainya) yang kemudian diputus oleh the Credit Approval Authority Holder
manajemen risiko Bank, serta memberikan masukan have tasks and responsibilities to review and evaluate Pemegang Kewenangan Memutus Kredit (through a Credit Committee Meeting) with
dan rekomendasi kepada Dewan Komisaris dalam the policy and implementation of Bank's risk (melalui Rapat Komite Kredit) dengan a four-eye principle involving the Business
rangka melaksanakan fungsi pengawasan adalah management, as well as providing inputs and four-eyes principle yang melibatkan Unit and Independent Credit Risk
Komite Pemantau Risiko, Komite Tata Kelola recommendations to the Board of Commissioners in Business Unit dan Credit Risk Management Unit. The four-eye principle
Terintegrasi, dan Komite Audit. order to carry out the monitoring roles. Management Unit secara independen. mechanism is carried out by the Credit
Mekanisme four-eyes principle dilakukan Committee in accordance with the limits of
A. Risiko kredit A. Credit risk oleh Credit Committee sesuai limit authority, where the credit termination
kewenangan, dimana proses pemutusan process is carried out through the RKK
Dalam menyalurkan kreditnya, Bank Mandiri In distributing its credit, Bank Mandiri always kredit dilaksanakan melalui mekanisme. mechanism.
senantiasa mengedepankan prinsip kehati-hatian prioritizes the prudential principle which is reflected
yang tercermin di beberapa aspek antara lain in several aspects, including the following:
Setelah proses disbursement kredit, After the credit disbursement process, the
sebagai berikut:
risiko kredit dan potensi kegagalan debtor's credit risk and potential failure
1. Tata Kelola dan Struktur Organisasi 1. Governance and Organisational Structure debitur harus senantiasa dimonitor dan must always be monitored and detected
dideteksi secara dini Khusus untuk early. Specifically for debtors with potential
Bank Mandiri senantiasa berpedoman pada Bank Mandiri is always guided by the Bank debitur berpotensi bermasalah maka problems, further handling needs to be
Kebijakan Perkreditan Bank Mandiri dalam Mandiri Credit Policy in managing credit risk perlu dilakukan penanganan lebih lanjut carried out, including restructuring,
mengelola risiko kredit secara end-to-end end-to-end which is outlined in more detail in antara lain mencakup aktivitas collection, and recovery activities.
yang secara lebih rinci dituangkan dalam the form of Credit Procedure Standards restrukturisasi, collection, maupun
bentuk Standar Prosedur Kredit (SPK) dan (SPK) and Product Manuals. recovery.
Manual Produk.
B. Segmen Retail B. Retail Segment
Direktorat Manajemen Risiko bersama unit The Risk Management Directorate together
kerja terkait dalam melakukan manajemen with related work units carry out integrated Dengan mempertimbangkan By considering its mass market
risiko terintegrasi untuk bertanggung jawab risk management to be responsible for karakteristiknya yang mass market, maka characteristics, the credit process is carried
dalam mengelola 10 jenis risiko yang managing 10 types of risks faced by the proses kredit dilakukan secara lebih out more automatically using a credit risk
dihadapi Bank beserta Entitas Anak, serta Bank and its Subsidiaries, as well as otomatis menggunakan credit risk scorecard, referring to the Risk
membahas dan mengusulkan kebijakan dan discussing and proposing risk management scorecard, dengan mengacu pada Risk Acceptance Criteria for each product, and
pedoman pengelolaan risiko. Struktur policies and guidelines. The Acceptance Criteria setiap produk, serta processed through an automated work-
organisasi Direktorat Manajemen Risiko organisationalstructure of the Risk diproses melalui work-flow yang flow (loan factory). The monitoring process
terdiri dari Risk Taking Unit dan Independent Management Directorate consists of the Risk terotomasi (loan factory). Proses is carried out in a portfolio manner.
Risk Management Unit. Risk Taking Unit Taking Unit and the Independent Risk monitoring dilakukan secara portofolio.
menjalankan fungsi four-eyes principle, Management Unit. The Risk Taking Unit
sedangkan Independent Risk Management carries out the function of the four-eyes
Unit bertanggung jawab langsung kepada principle, while the Independent Risk Pemberian kredit di segmen Retail Lending in the Retail segment especially
Direktur Manajemen Risiko. Bank Mandiri Management Unit is directly responsible to khususnya pada kredit produktif juga for productive loan also refers to the Loan
menempatkan fungsi analisis kredit yang the Risk Management Director. Bank Mandiri mengacu kepada Loan Portfolio Portfolio Guideline.
dilakukan oleh unit bisnis dan unit risiko places the credit analysis function carried out Guideline.
kredit yang independen. by independent business units and credit risk
units.
PT BANK MANDIRI (PERSERO) TBK 1638 359
1639
360 ANNUAL REPORT 2024
Page 542
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued) A. Risiko kredit (lanjutan) A. Credit risk (continued)
Dalam menyalurkan kreditnya, Bank Mandiri In distributing its credit, Bank Mandiri always Dalam menyalurkan kreditnya, Bank Mandiri In distributing its credit, Bank Mandiri always
senantiasa mengedepankan prinsip kehati-hatian prioritizes the prudential principle which is reflected senantiasa mengedepankan prinsip kehati-hatian prioritizes the prudential principle which is reflected
yang tercermin di beberapa aspek antara lain in several aspects, including the following yang tercermin di beberapa aspek antara lain sbb. in several aspects, including the following
sebagai berikut (lanjutan): (continued): (lanjutan): (continued):
3. Penilaian Kelayakan Kredit 3. Credit Worthiness Assessment 4. Monitoring Kredit 4. Credit Monitoring
A. Rating System A. Rating System Pengelolaan risiko kredit Bank terutama The Bank's credit risk management is primarily
diarahkan untuk meningkatkan directed at improving the balance between
Bank Mandiri memiliki Rating System Bank Mandiri has a Rating System known keseimbangan antara ekspansi kredit yang healthy credit expansion and prudent credit
yang dikenal dengan BMRS (Bank as BMRS (Bank Mandiri Rating System). sehat dengan pengelolaan kredit secara management to avoid a decline in quality or
Mandiri Rating System). BMRS yang The BMRS that has been developed by prudent agar terhindar dari penurunan becoming a NPL, as well as managing optimal
telah dikembangkan oleh Bank terdiri dari the Bank consists of a Rating System for kualitas atau menjadi kategori NPL serta capital use through identifying business units,
Rating System untuk segmen Corporate the Corporate and Commercial Banking mengelola penggunaan modal yang optimal segments, products, areas that provide added
and Commercial Banking, Rating System segment, a Rating System for the SME melalui identifikasi unit bisnis, segmen, value for the Bank. In addition, in
untuk segmen SME, dan Rating System segment, and a Rating System for produk, wilayah yang memberikan nilai implementing credit concentration risk
untuk Financial Institution (Bank). Financial Institutions (Banks). By using the tambah bagi Bank. Dalam melaksanakan management at the debtor level, Bank Mandiri
Dengan menggunakan Rating System Rating System for Financial Institutions pengelolaan risiko konsentrasi kredit di level consistently monitors the BMPK. In general,
untuk Financial Institution (Bank), Bank (Banks), Banks can identify and measure debitur, Bank Mandiri secara konsisten the credit process and credit risk management
dapat melakukan identifikasi dan the risk that Counterparty Banks can memonitor BMPK. Secara umum, proses at Bank Mandiri has been carried out end-to-
pengukuran risiko Bank Counterparty tolerate in providing Credit Line facilities. kredit dan pengelolaan risiko kredit di Bank end and integrated.
yang dapat ditoleransi dalam Mandiri sudah dilakukan secara end-to-end
memberikan fasilitas Credit Line. dan terintegrasi.
B. Credit Scoring B. Credit Scoring Bank melakukan identifikasi dan deteksi dini The Bank carries out early identification and
terhadap debitur Corporate dan Commercial detection of Corporate and Commercial
Bank Mandiri memiliki Credit Bank Mandiri has different Credit Scoring dengan kualitas 1 dan 2 melalui ALERT debtors with collectability 1 and 2 through
Scoring yang berbeda untuk setiap for each segment, consisting of: SME Tools. Dalam melakukan penilaian dan ALERT Tools. In assessing and monitoring
segmen, terdiri dari: SME Scoring, Micro Scoring, Micro Scoring, and Consumer monitoring kualitas kredit, Bank mengacu credit quality, the Bank refers to Regulator
Scoring, dan Consumer Scoring. Bank Scoring. Bank Mandiri has developed kepada ketentuan Regulator dengan provisions by prioritizing the principle of
Mandiri telah mengembangkan generic generic credit scoring for consumer loan mengedepankan prinsip kehati-hatian prudence by reviewing Pillar 3, namely
credit scoring untuk segmen kredit segment, and has started to develop dengan cara melakukan reviu atas Pilar 3 business prospects, financial performance and
konsumtif dan mulai mengembangkan generic credit scoring for micro productive yaitu prospek usaha, kinerja keuangan, dan debtor's ability to pay. Based on the results of
generic credit scoring untuk segmen loan segment using internal data kemampuan membayar debitur. this analysis, the Bank determines an account
kredit micro productive dengan (transactions, funding and lending) for Berdasarkan hasil analisa tersebut, Bank strategy and action plan early to prevent the
menggunakan data internal (transaksi, Existing-to-Bank (“ETB”) customers that menetapkan account strategy dan action occurrence of default.
funding, maupun lending) untuk nasabah enables seamless credit process through plan secara dini untuk mencegah terjadinya
Existing-to-Bank (“ETB”) yang Livin’ application and other diverse banking gagal bayar.
memungkinkan proses kredit secara channels. For New-to-Bank (NTB)
seamless melalui aplikasi Livin’ dan customers, Bank Mandiri also work with 5. Agunan 5. Collateral
berbagai channel lainnya. Untuk nasabah alternative credit scoring service provider
New-to-Bank (NTB), Bank Mandiri juga that use external data. Furthermore, Bank Jenis agunan yang diterima Bank terdiri dari The types of collateral accepted by the Bank
telah bekerja sama dengan penyedia Mandiri has commenced the development benda bergerak (antara lain agunan tunai, consist of movable objects (including cash
layanan alternative credit scoring yang of a bureau credit scoring utilizing SLIK as piutang dagang, persediaan barang, mesin, collateral, trade receivables, inventories of
menggunakan data eksternal. Selain itu, external data. dan surat berharga), dan benda tak bergerak goods, machinery, and securities), and
Bank Mandiri mulai mengembangkan (antara lain tanah, bangunan, dan mesin), immovable objects (including land, buildings,
bureau credit scoring yang Bank mengutamakan agunan dalam bentuk and machinery), Bank prioritizes collateral in
menggunakan data eksternal berupa aset tetap. Penilaian agunan dapat dilakukan the form of fixed assets. The collateral
SLIK. oleh penilai internal atau penilai eksternal appraisal should be carried out by an internal
sebagaimana ketentuan yang berlaku. appraisal or external appraisal according to
Model yang telah dikembangkan oleh The models developed by the Bank, both the applicable policy.
Bank, baik itu model risiko kredit dan non credit and non-credit risk models, are
kredit, divalidasi secara internal oleh validated internally by the Model Validator, 6. Stress Test 6. Stress Test
Model Validator, yaitu fungsi yang which is an independent and separate
independen dan terpisah dari fungsi function from model developer function. Untuk memantau kualitas dan menguji To monitor quality and test the elasticity of
pengembang model. Hal ini dilakukan This is done to ensure quality and validity elastisitas kualitas portofolio (NPL dan yield) portfolio quality (NPL and yield) to changes in
untuk meyakini kualitas dan validitas of model. Apart from validation, another terhadap perubahan variabel-variabel economic variables that can impact the Bank's
model. Selain validasi, hal lainnya yang thing that is implemented regarding model ekonomi yang dapat berdampak pada capital adequacy, the Bank routinely and ad-
diterapkan terkait pengelolaan risiko risk management is the implementation of kecukupan modal Bank, Bank secara rutin hoc carries out stress tests on the entire credit
model yaitu penerapan kerangka tata a model management governance maupun ad-hoc melakukan stress test portfolio, both per large debtor group,
kelola pengelolaan model (Model Risk framework (Model Risk Management). terhadap seluruh portofolio kredit baik per business segment, industries and products
Management). kelompok debitur besar, segmen bisnis, with various scenarios.
industri maupun produk dengan berbagai
skenario.
PT BANK MANDIRI (PERSERO) TBK 1640 361 1641
362 ANNUAL REPORT 2024
Page 543
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
6. Stress Test (lanjutan) 6. Stress Test (continued)
Manajemen Risiko Kredit dalam Kondisi Credit Risk Management in Endemic COVID-19
Dengan stress test ini, Bank dapat With this stress test, the Bank can understand Endemi COVID-19 Condition
memahami kemungkinan potensi negatif the possible negative potential for Bank
terhadap kinerja bisnis Bank Mandiri dan Mandiri's business performance and anticipate
mengantisipasi lebih awal dan mengambil it early and take portfolio control steps and the Selama masa pandemi Covid-19 berlangsung, During the Covid-19 pandemic, Bank Mandiri
langkah-langkah pengendalian portofolio dan most optimal solutions as a short-term and Bank Mandiri secara aktif berpartisipasi dalam actively participated in various national programs
solusi yang paling optimal sebagai strategi long-term strategy so that the quality of the berbagai program Pemulihan Ekonomi Nasional initiated by the Government to boost economy
jangka pendek maupun jangka panjang Bank's credit portfolio and capital adequacy (PEN) yang dicanangkan Pemerintah antara lain recovery (Pemulihan Ekonomi Nasional (PEN)),
sehingga kualitas portofolio kredit dan are well maintained. Bank Mandiri anticipates
kecukupan modal Bank terjaga dengan baik. early and takes portfolio control measures and penyaluran dana berdasarkan penempatan uang including Government fund’s distribution, loan
Bank Mandiri mengantisipasi lebih awal dan the most optimal solutions as a short-term and negara pada Bank, penjaminan kredit, dan subsidi guarantees, and interest subsidies. Among those
mengambil langkah-langkah pengendalian long-term strategy so that the quality of the bunga. Diantara program tersebut adalah program programs was a program for debtors affected by
portofolio dan solusi yang paling optimal credit portfolio and the Bank's capital untuk debitur terdampak Covid-19 berdasarkan Covid-19 which was regulated based on
sebagai strategi jangka pendek maupun adequacy are well maintained.
POJK No. 11/POJK.03/2020 serta perubahan POJK No. 11/POJK.03/2020 as well as it’s
jangka panjang sehingga kualitas portofolio
kredit dan kecukupan modal Bank terjaga keduanya POJK No. 17/POJK.03/2021 yang telah second POJK No. 17/POJK.03/2021 which
dengan baik. berakhir pada Maret 2023, maupun Keputusan ended in March 2023, and also the OJK
Dewan Komisioner (“KDK”) OJK No. Board of Commissioners Decree (“KDK”)
7. Recovery Plan dan Resolution Plan 7. Recovery Plan and Resolution Plan 34/KDK.03/2022 terkait sektor, segmen serta No. 34/KDK.03/2022 regarding sectors, segments,
Bank Mandiri telah menyusun Rencana Aksi Bank Mandiri has prepared a Recovery Plan wilayah yang masih memerlukan perlakuan and regions that still require special treatment for
Pemulihan (Recovery Plan) dan Opsi and Recovery Options as regulated in OJK khusus terhadap kredit atau pembiayaan bank credit or bank financing that valid until March 2024.
Pemulihan (Recovery Options) Regulation No. 5 Year 2024 regarding yang berlaku sampai dengan Maret 2024.
sebagaimana diatur dalam Peraturan OJK “Penetapan Status Pengawasan dan
No. 5 Tahun 2024 tentang Penetapan Penanganan Permasalahan Bank Umum.”
Adapun sebagai tindak lanjut dari berakhirnya Following the expiration of OJK Board of
Status Pengawasan dan Penanganan Recovery Plan is a plan to address potential
Permasalahan Bank Umum. Recovery Plan financial problems that may occur at the Bank. KDK OJK No. 34/KDK.03/2022 pada tanggal Commissioners Decree No. 34/KDK.03/2022 on
merupakan rencana untuk mengatasi The Recovery Options within the Recovery 31 Maret 2024, OJK menerbitkan Siaran Pers 31 March 2024, OJK issued a Press Release
permasalahan keuangan yang mungkin Plan document are the actions the Bank has (“SP”) OJK Nomor SP-41/OJK/GKPB/III/2024 (“SP”) numbered SP-41/OJK/GKPB/III/2024
terjadi di Bank. Opsi Pemulihan (Recovery decided to take in response to financial stress perihal Pengumuman Berakhirnya Stimulus regarding the Announcement of the Termination of
Options) yang terdapat dalam dokumen experienced by the Bank to prevent, recover,
Recovery Plan merupakan pilihan tindakan or improve the financial condition and viability Restrukturisasi Kredit Perbankan Dalam Rangka the Credit Restructuring Stimulus for Banks in the
yang ditetapkan akan dilakukan Bank untuk of the Bank. Recovery Options have been set Penanganan Pandemi Covid-19, Bank Context of Handling the Covid-19 Pandemic.
merespon tekanan keuangan (financial for four indicator areas, namely capital, melanjutkan skema restrukturisasi kredit kepada Banks will continue the credit restructuring scheme
stress) yang dialami oleh Bank dalam liquidity, rentability and asset quality, which debitur yang sudah berjalan sampai dengan for borrowers that have already commenced until
mencegah, memulihkan maupun represent the main vulnerabilities of a Bank to
pelunasan kredit. the repayment of the loan.
memperbaiki kondisi keuangan serta financial difficulties. For each indicator in the
keberlangsungan usaha Bank (viability). Recovery Plan, the Bank has set trigger levels
Recovery Options telah ditetapkan untuk to implement recovery options. The trigger Pasca masa pandemi Covid-19, perkembangan Post-Covid-19 pandemic, economic development
empat area indikator, yaitu permodalan, levels in the Recovery Plan indicators have ekonomi menunjukkan arah pemulihan yang has shown increasingly positive signs of recovery,
likuiditas, rentabilitas, dan kualitas asset been synchronized with the Risk Appetite semakin baik disertai dengan juga penurunan accompanied by a significant decrease in the
sebagai indikator yang mewakili kerentanan Threshold as the starting limit for Early
utama sebuah Bank terhadap kesulitan Contingency Actions. portfolio Restrukturisasi COVID-19 dari posisi COVID-19 Restructuring portfolio from its highest
finansialnya. Untuk setiap indikator pada tertinggi sebesar Rp96.490.149 pada Juni 2021 position of Rp96,490,149 in June 2021 to
Recovery Plan, Bank telah menetapkan menjadi sebesar Rp9.245.517 pada posisi Rp9,245,517 in December 2024.
trigger level untuk melaksanakan opsi Desember 2024.
pemulihan. Trigger level dalam indikator
Recovery Plan telah dilakukan sinkronisasi
dengan Risk Appetite Threshold sebagai Secara bankwide, pada Desember 2024, besarnya At bankwide level, in December 2024, Bank
batasan dimulainya Early Contingency NPL% dan NPL coverage Bank Mandiri telah Mandiri NPL% and NPL coverage was
Actions. memadai. Memperhatikan kondisi tersebut, Bank adequate. Considering these conditions, the
cukup menyakini telah berhasil mengelola Bank is quite confident that it has successfully
Bank juga telah menyusun Rencana The Bank has also prepared a Resolution Plan
Resolusi (Resolution Plan) sesuai dengan in accordance with the regulations in PLPS portofolio kredit terdampak pandemi dengan baik. managed the pandemic-affected credit portfolio.
aturan pada PLPS No. 2 Tahun 2024. No. 2 Year 2024. Thre Resolution Plan Hal tersebut juga tercermin saat berakhirnya This confidence is also reflected in the fact that the
Resolution Plan merupakan rencana contains details about the charateristics of the relaksasi terbatas KDK OJK No. 34/KDK.03/2022 end of the limited relaxation period under
tindakan resolusi yang berisi antara lain bank and the preferred resolution strategies, in pada 31 Maret 2024 tidak menimbulkan lonjakan KDK OJK No. 34/KDK.03/2022 on 31 March 2024
rincian karateristik Bank dan strategi order to maintain the continuity of the bank’s
yang berarti bagi Bank yang menunjukkan did not result in any significant spike,
tindakan resolusi yang diutamakan critical economic functions without causing
(preferred) untuk Bank tersebut, dalam disruptions to financial system stability. keberhasilan Bank melakukan soft landing pasca demonstrating the Bank's success in achieving a
rangka menjaga keberlangsungan fungsi relaksasi. post-relaxation soft landing.
ekonomi penting (critical economic function)
Bank tanpa menyebabkan gangguan pada
Stabilitas Sistem Keuangan.
PT BANK MANDIRI (PERSERO) TBK 1642 363 164364 ANNUAL REPORT 2024
Page 544
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit (i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
lainnya supports memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Eksposur maksimum risiko kredit disajikan setelah Maximum credit risk exposures on financial assets
cadangan kerugian penurunan nilai tanpa are presented net after allowance for impairment Eksposur maksimum risiko kredit disajikan setelah Maximum credit risk exposures on financial assets
memperhitungkan agunan dan pendukung kredit losses without considering collateral and other cadangan kerugian penurunan nilai tanpa are presented net after allowance for impairment
lainnya terhadap aset keuangan pada laporan credit supports as of 31 December 2024 and 2023
memperhitungkan agunan dan pendukung kredit losses without considering collateral and other
posisi keuangan konsolidasian pada tanggal are as follows:
lainnya terhadap aset keuangan pada laporan credit supports as of 31 December 2024 and 2023
31 Desember 2024 dan 2023 adalah sebagai
berikut: posisi keuangan konsolidasian pada tanggal are as follows (continued):
31 Desember 2024 dan 2023 adalah sebagai
2024 2023 berikut (lanjutan):
Current account with
Giro pada Bank Indonesia 105.146.044 108.605.322 Bank Indonesia 2024 2023
Giro pada bank lain 46.637.684 36.573.885 Current account with other banks
Penempatan pada Bank Indonesia Placement with Bank Indonesia Aset lain-lain Other assets
dan bank lain 63.228.375 73.887.200 and other banks Pendapatan yang masih akan
Efek-efek**) Marketable securities**) diterima 10.923.073 10.258.180 Accrued income
Pemerintah Government Piutang transaksi Receivables from
Diukur pada nilai wajar Fair value through nasabah 3.362.133 2.960.484 customer transactions
melalui laba rugi 10.886.578 9.613.295 profit or loss Tagihan terkait dengan transaksi Receivables from transactions
Diukur pada nilai wajar melalui Fair value through ATM dan kartu kredit 2.271.878 7.379.393 related to ATM and credit card
penghasilan komprehensif lain 1.779.038 1.425.783 other comprehensive income Tagihan kepada pemegang polis 415.944 296.997 Receivables from policyholders
Diukur pada biaya perolehan Penjualan efek-efek yang Receivables from sales of
diamortisasi 718.802 690.638 Amortised cost masih akan diterima 155.629 570.711 marketable securities
Non-pemerintah Non-government Tagihan atas obligasi pemerintah Receivables from government
Diukur pada nilai wajar Fair value through yang diagunkan 802.754 1.391.944 bonds pledged as collateral
melalui laba rugi 11.157.909 9.752.030 profit or loss
Diukur pada nilai wajar melalui Fair value through 2.263.279.624 2.025.730.598
penghasilan komprehensif lain 45.249.563 47.383.080 other comprehensive income
Diukur pada biaya perolehan
diamortisasi 8.220.183 5.200.667 Amortised cost Eksposur risiko kredit terhadap rekening Credit risk exposures relating to administrative
Diukur pada biaya perolehan 3.231.978 1.186.153 At cost administratif setelah cadangan kerugian accounts net after allowance for impairment losses
Obligasi pemerintah***) Government bonds***) penurunan nilai pada tanggal 31 Desember 2024 as of 31 December 2024 and 2023 are as follows:
Diukur pada nilai wajar Fair value through dan 2023 adalah sebagai berikut:
melalui laba rugi 17.761.405 12.078.509 profit or loss 2024 2023
Diukur pada nilai wajar melalui Fair value through
penghasilan komprehensif lain 82.065.670 90.640.924 other comprehensive income
Diukur pada biaya perolehan Bank garansi yang diterbitkan 137.700.405 113.766.176 Bank guarantees issued
diamortisasi 153.035.870 163.194.756 Amortised cost Fasilitas kredit yang diberikan yang
Diukur pada biaya perolehan 22.560.953 34.541.812 At cost belum digunakan*) 90.593.269 86.748.253 Unused loan facilities*)
Tagihan lainnya - transaksi Other receivables - trade Letter of credit yang tidak dapat Outstanding irrevocable
perdagangan 28.551.228 24.549.900 transactions dibatalkan yang masih berjalan 22.400.690 20.827.041 letter of credit
Tagihan atas efek-efek yang dibeli Securities purchased under Standby letter of credit 12.288.826 14.733.445 Standby letter of credit
dengan janji dijual kembali 8.290.138 22.692.928 agreements to resell
Tagihan derivatif 7.761.508 1.994.931 Derivatives receivables 262.983.190 236.074.915
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah*) receivables/financing*) *) Termasuk fasilitas kredit committed dan uncommitted kartu kredit yang *) Include unused committed and uncommitted credit card facilities
Korporasi 603.077.918 471.902.013 Corporate belum digunakan.
Komersial 274.963.443 221.359.876 Commercial
Retail 430.923.203 385.239.379 Retail Tabel di atas menggambarkan eksposur The above table represents the maximum financial
Syariah 264.897.403 228.232.308 Sharia maksimum aset keuangan atas risiko kredit bagi assets exposure on credit risk for Bank Mandiri
Piutang pembiayaan konsumen 40.638.953 32.036.752 Consumer financing receivables Bank Mandiri dan Entitas Anak pada tanggal and Subsidiaries as of 31 December 2024 and
Investasi bersih dalam Net investment finance 31 Desember 2024 dan 2023, tanpa 2023, without taking into account any collateral
sewa pembiayaan 5.653.739 5.419.072 leases memperhitungkan agunan atau pendukung kredit held or other credit support. For financial assets in
Tagihan akseptasi 9.282.525 14.671.676 Acceptance receivables lainnya. Untuk aset keuangan dalam laporan the consolidated statement of financial position, the
posisi keuangan konsolidasian, eksposur di atas exposures set out above are based on carrying
*) Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, *) Segments of risk management are classified into Corporate,
Komersial, Retail, dan Syariah. Commercial, Retail and Sharia. ditentukan berdasarkan nilai tercatat seperti amounts as reported in the consolidated financial
**) Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis **) Excluding marketable securities which are the investment from the yang diungkapkan pada laporan keuangan statements.
unit-link Entitas Anak yang tidak memiliki risiko kredit. Subsidiaries policyholder’s unit-link which has no credit risk exposure.
***) Tidak termasuk obligasi pemerintah yang merupakan investasi dari ***) Excluding government bonds which are the investment from the konsolidasian.
pemegang polis unit-link Entitas Anak yang tidak memiliki risiko kredit. Subsidiaries’ policyholder’s unit-link which has no credit risk exposure.
PT BANK MANDIRI (PERSERO) TBK 1644 365 1645
366 ANNUAL REPORT 2024
Page 545
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit (i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
lainnya (lanjutan) supports (continued) memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit risk exposure
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
a) Sektor geografis a) Geographical sectors eksposur risiko kredit (lanjutan) risk exposure (continued)
Tabel berikut menggambarkan rincian The following table breaks down Bank Mandiri a) Sektor geografis (lanjutan) a) Geographical sectors (continued)
eksposur kredit Bank Mandiri dan Entitas and its subsidiaries’ credit exposure at their
Anak pada nilai bruto (tanpa gross amounts (without taking into account 2023
memperhitungkan cadangan kerugian any allowance for impairment losses, collateral Jawa Lain-lain****)/
penurunan nilai, agunan atau pendukung held or other credit support), as categorised by dan/and Bali Sumatera Kalimantan Sulawesi Others****) Total
kredit lainnya), yang dikategorikan geographical region as of 31 December 2024
berdasarkan area geografis pada tanggal and 2023. In the following table, Bank Mandiri Giro pada Current accounts with
31 Desember 2024 dan 2023. Untuk tabel ini, and its Subsidiaries have allocated exposures Bank Indonesia 108.605.322 - - - - 108.605.322 Bank Indonesia
Bank Mandiri dan Entitas Anak telah based on the geographical area where the Giro pada
bank lain 28.796.884 5 428 - 7.808.773 36.606.090
Current accounts with
other banks
mengalokasikan eksposur area berdasarkan transactions are recorded. Penempatan pada Placement with
wilayah geografis dimana kantor pencatatan Bank Indonesia
dan bank lain 62.117.730 190.000 65.000 150.000 11.365.427 73.888.157
Bank Indonesia and
other banks
transaksi dilakukan. Efek-efek **) Marketable securities**)
Pemerintah Government
2024 Diukur pada nilai wajar Fair value through
****) melalui laba rugi 5.680.822 - - - 3.932.473 9.613.295 profit or loss
Jawa Lain-lain****) / Diukur pada nilai wajar
dan/and Bali Sumatera Kalimantan Sulawesi Others Total
melalui penghasilan
Giro pada Current accounts with komprehensif lain - - - - 1.425.783 1.425.783 Fair value through OCI
Bank Indonesia 105.146.044 - - - - 105.146.044 Bank Indonesia Diukur pada biaya
Giro pada Current accounts with perolehan
bank lain 33.117.502 1 46 - 13.550.890 46.668.439 other banks diamortisasi - - - - 690.638 690.638 Amortised cost
Penempatan pada Placement with Non-pemerintah Non government
Bank Indonesia Bank Indonesia and
dan bank lain 56.227.776 - 125.000 - 6.877.278 63.230.054 other banks Diukur pada nilai wajar Fair value through
Efek-efek **) Marketable securities**) melalui laba rugi 9.757.095 - - - - 9.757.095 profit or loss
Pemerintah Government Diukur pada nilai wajar
Diukur pada nilai wajar Fair value through melalui penghasilan
melalui laba rugi 6.307.186 - - - 4.579.392 10.886.578 profit or loss komprehensif lain 46.477.179 - - - 920.838 47.398.017 Fair value through OCI
Diukur pada nilai wajar Diukur pada biaya
melalui penghasilan
komprehensif lain - - - - 1.779.038 1.779.038 Fair value through OCI perolehan
Diukur pada biaya diamortisasi 4.248.945 - - - 968.792 5.217.737 Amortised cost
perolehan Diukur pada biaya
diamortisasi - - - - 718.802 718.802 Amortised cost perolehan 1.300.883 - - - - 1.300.883 At cost
Non-pemerintah Non government Obligasi pemerintah ***) Government bonds***)
Diukur pada nilai wajar Fair value through
melalui laba rugi 10.835.081 - - - 323.275 11.158.356 profit or loss Diukur pada nilai wajar Fair value through
Diukur pada nilai wajar melalui laba rugi 12.078.509 - - - - 12.078.509 profit or loss
melalui penghasilan Diukur pada nilai wajar
komprehensif lain 44.685.969 - - - 580.359 45.266.328 Fair value through OCI melalui penghasilan
Diukur pada biaya komprehensif lain 90.640.924 - - - - 90.640.924 Fair value through OCI
perolehan
diamortisasi 7.244.141 - - - 992.102 8.236.243 Amortised cost Diukur pada biaya
Diukur pada biaya perolehan diamortisasi 163.194.756 - - - - 163.194.756 Amortised cost
perolehan 3.241.531 - - - - 3.241.531 At cost Diukur pada biaya
Obligasi pemerintah ***) Government bonds***) perolehan 34.541.812 - - - - 34.541.812 At cost
Diukur pada nilai wajar Fair value through Tagihan lainnya - Other receivables - trade
melalui laba rugi 17.761.405 - - - - 17.761.405 profit or loss transaksi perdagangan 25.844.392 - - - 200.161 26.044.553 transactions
Diukur pada nilai wajar
melalui penghasilan Tagihan atas efek-efek Securities purchased
komprehensif lain 76.832.496 - - - 5.233.174 82.065.670 Fair value through OCI yang dibeli dengan under agreements
Diukur pada biaya janji dijual kembali 22.692.928 - - - - 22.692.928 to resell
perolehan diamortisasi 142.441.103 - - - 10.594.767 153.035.870 Amortised cost Tagihan derivatif 1.862.557 - - - 132.374 1.994.931 Derivatives receivables
Diukur pada biaya Kredit yang diberikan Loans and sharia
perolehan 22.560.953 - - - - 22.560.953 At cost
Tagihan lainnya - Other receivables-trade dan piutang/pembiayaan receivables/
transaksi perdagangan 29.732.692 - - - 241.425 29.974.117 transactions syariah*) financing*)
Tagihan atas efek-efek Securities purchased Korporasi 341.746.589 37.314.490 6.504.337 19.951.960 83.137.199 488.654.575 Corporate
yang dibeli dengan under agreements Komersial 157.186.462 36.714.332 25.446.684 10.688.853 3.808.823 233.845.154 Commercial
janji dijual kembali 8.290.138 - - - - 8.290.138 to resell Retail 255.253.187 70.280.790 31.016.720 33.195.531 9.678.701 399.424.929 Retail
Tagihan derivatif 7.579.322 - - - 182.186 7.761.508 Derivatives receivables
Kredit yang diberikan Loans and sharia Syariah 146.698.505 56.042.446 15.646.467 11.727.492 7.792.627 237.907.537 Sharia
dan piutang/pembiayaan receivables/ Piutang pembiayaan Consumer financing
syariah*) financing*) konsumen 20.243.294 4.962.397 3.976.394 3.378.503 189.208 32.749.796 receivables
Korporasi 429.370.155 51.095.695 10.616.701 24.396.049 103.201.699 618.680.299 Corporate Investasi bersih dalam Net investment finance
Komersial 186.494.470 43.780.899 37.952.463 15.000.003 2.433.125 285.660.960 Commercial sewa pembiayaan 4.831.865 262.417 246.374 125.414 23.172 5.489.242 leases
Retail 281.223.501 79.424.315 35.472.524 36.624.422 10.959.965 443.704.727 Retail Tagihan akseptasi 13.126.393 - - - 1.667.495 14.793.888 Acceptance receivables
Syariah 165.745.732 66.832.059 19.106.724 13.960.948 9.525.163 275.170.626 Sharia
Piutang pembiayaan Consumer financing Aset lain-lain Other assets
konsumen 25.550.231 6.342.235 5.162.552 4.346.104 172.184 41.573.306 receivables Pendapatan yang masih
Investasi bersih dalam Net investment finance akan diterima 8.133.984 427.858 168.667 353.436 1.174.235 10.258.180 Accrued income
sewa pembiayaan 4.711.290 461.340 336.805 218.446 29.195 5.757.076 leases Piutang transaksi Receivables from customer
Tagihan akseptasi 8.999.195 - - - 314.670 9.313.865 Acceptance receivables nasabah 2.969.136 - - - - 2.969.136 transactions
Aset lain-lain Other assets
Pendapatan yang masih Tagihan terkait dengan Receivables from transactions
akan diterima 8.509.445 481.916 230.879 355.188 1.345.645 10.923.073 Accrued Income transaksi ATM dan related to ATM and
Piutang transaksi Receivables from customer kartu kredit 7.379.393 - - - - 7.379.393 credit card
nasabah 3.368.645 - - - - 3.368.645 transactions Tagihan kepada Receivables to
Tagihan terkait dengan Receivables from transactions pemegang polis 296.997 - - - - 296.997 policyholders
transaksi ATM dan related to ATM and
kartu kredit 2.271.878 - - - - 2.271.878 credit card Penjualan efek-efek Receivables from
Tagihan kepada Receivables to yang masih sales of marketable
pemegang polis 415.944 - - - - 415.944 policyholders harus diterima 568.178 - - - 2.533 570.711 securities
Penjualan efek-efek Receivables from Tagihan atas obligasi Receivable from government
yang masih sales of marketable pemerintah yang diagunkan 1.391.944 - - - - 1.391.944 bonds pledged as collateral
harus diterima 150.277 - - - 5.352 155.629 securities
Tagihan atas obligasi Receivable from government
pemerintah yang diagunkan 802.754 - - - - 802.754 bonds pledged as collateral 1.577.666.665 206.194.735 83.071.071 79.571.189 134.919.252 2.081.422.912
1.689.616.856 248.418.460 109.003.694 94.901.160 173.639.686 2.315.579.856 *) Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, Komersial, *) Segments of risk management are classified into Corporate, Commercial,
Retail, dan Syariah. Retail and Sharia.
**) Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis unit-link **) Excluding securities which are the investment of the Subsidiary’s unit-link
*) Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, Komersial, *) Segments of risk management are classified into Corporate, Commercial, Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
Retail, dan Syariah. Retail and Sharia. ***) Tidak termasuk obligasi pemerintah yang merupakan investasi dari pemegang ***) Excluding government bonds from investments from Subsidiary’s unit-link
**) Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis unit-link **) Excluding securities which are the investment of the Subsidiary’s unit-link polis unit-link Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk. ****) Lain-lain termasuk portofolio di daerah Papua dan cabang luar negeri. ****) Others include portfolios in Papua and overseas branches.
***) Tidak termasuk obligasi pemerintah yang merupakan investasi dari pemegang ***) Excluding government bonds from investments from Subsidiary’s unit-link
polis unit-link Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
****) Lain-lain termasuk portofolio di daerah Papua dan cabang luar negeri. ****) Others include portfolios in Papua and overseas branches.
PT BANK MANDIRI (PERSERO) TBK 1646 367 1647
368 ANNUAL REPORT 2024
Page 546
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
A. Risiko kredit (lanjutan) A. Credit risk (continued) lainnya (lanjutan) supports (continued)
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without eksposur risiko kredit (lanjutan) risk exposure (continued)
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit b) Sektor industri b) Industry sectors
lainnya (lanjutan) supports (continued) Tabel berikut ini menggambarkan rincian The following table describe Bank’s credit
eksposur kredit Bank pada nilai bruto (tanpa exposure at gross amounts (without taking into
memperhitungkan cadangan kerugian account any allowance for impairment losses,
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit penurunan nilai, agunan atau pendukung collateral held or other credit support), as
eksposur risiko kredit (lanjutan) risk exposure (continued) kredit lainnya), yang dikategorikan categorised by industry sectors as of
berdasarkan sektor industri pada tanggal 31 December 2024 and 2023.
31 Desember 2024 dan 2023.
2024
a) Sektor geografis (lanjutan) a) Geographical sectors (continued)
Lembaga
keuangan/
Bank/ Jasa dunia
Financial usaha/
Eksposur risiko kredit atas rekening Credit risk exposure relating to administrative
****)
Pemerintah/ institution/ Industri/ Pertanian/ Business Lain-lain****) /
Government Bank Manufacturing Agriculture services Others Total
administratif adalah sebagai berikut: accounts are as follows:
Giro pada - 105.146.044 - - - - 105.146.044 Current accounts with
Bank Indonesia Bank Indonesia
Giro pada Current accounts with
2024 bank lain - 46.668.439 - - - - 46.668.439 other banks
Penempatan pada Placement with
Bank Indonesia Bank Indonesia and
Jawa **)
Lain-lain / dan bank lain - 63.230.054 - - - - 63.230.054 other banks
Efek-efek **) Marketable securities**)
dan/and Bali Sumatera Kalimantan Sulawesi Others**) Total Pemerintah Government
Diukur pada nilai wajar Fair value through
melalui laba rugi 10.886.578 - - - - - 10.886.578 profit or loss
Diukur pada nilai wajar Fair value through
Rekening administratif Administrative accounts melalui penghasilan other comprehensive
komprehensif lain 1.779.038 - - - - - 1.779.038 income
Bank garansi yang diterbitkan 135.721.611 331.051 32.259 25.680 2.446.902 138.557.503 Bank guarantees issued Diukur pada biaya
Fasilitas kredit yang diberikan perolehan
diamortisasi 718.802 - - - - - 718.802 Amortised cost
yang belum digunakan*) 50.590.260 6.504.322 1.131.402 267.295 32.298.069 90.791.348 Unused loan facilities*) Diukur pada biaya
perolehan - - - - - - At cost
Letter of credit yang tidak dapat Non-Pemerintah Non government
dibatalkan yang Outstanding irrevocable Diukur pada nilai wajar Fair value through
melalui laba rugi - 11.057.404 21.731 15 48.833 30.373 11.158.356 profit or loss
masih berjalan 21.543.558 18.450 - - 877.655 22.439.663 letter of credit Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
Standby letter of credit 11.697.117 70.124 - - 541.448 12.308.689 Standby letter of credit komprehensif lain - 42.650.923 119.032 386.277 506.815 1.603.281 45.266.328 income
Diukur pada biaya
perolehan
219.552.546 6.923.947 1.163.661 292.975 36.164.074 264.097.203 diamortisasi - 5.034.926 631.127 245.000 1.586.142 739.048 8.236.243 Amortised cost
Diukur pada biaya
perolehan - 2.682.731 - - 213.800 345.000 3.241.531 At cost
Obligasi pemerintah***) Government bonds***)
Diukur pada nilai wajar Fair value through
melalui laba rugi 17.761.405 - - - - - 17.761.405 profit or loss
2023 Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
Jawa **)
Lain-lain / komprehensif lain 82.065.670 - - - - - 82.065.670 income
Diukur pada biaya
dan/and Bali Sumatera Kalimantan Sulawesi Others**) Total perolehan
diamortisasi 153.035.870 - - - - - 153.035.870 Amortised cost
Diukur pada biaya
perolehan 22.560.953 - - - - - 22.560.953 At cost
Rekening administratif Administrative accounts Tagihan lainnya - Other receivables -
transaksi perdagangan - 1.753.545 - - - 28.220.572 29.974.117 trade transactions
Bank garansi yang diterbitkan 111.755.316 461.562 52.231 61.121 2.270.223 114.600.453 Bank guarantees issued Tagihan atas efek-efek Securities purchased
yang dibeli dengan under resale
Fasilitas kredit yang diberikan janji dijual kembali - 8.290.138 - - - - 8.290.138 agreements
yang belum digunakan*) 47.457.497 6.832.486 1.499.775 427.547 30.759.661 86.976.966 Unused loan facilities*) Tagihan derivatif - 3.631.354 877.100 216 2.673.918 578.920 7.761.508 Derivatives receivables
Kredit yang diberikan dan Loans and sharia
Letter of credit yang tidak dapat piutang/pembiayaan receivables/
dibatalkan yang Outstanding irrevocable syariah*) financing*)
Korporasi 85.081.375 8.101.679 285.310.062 32.237.613 137.660.676 70.288.894 618.680.299 Corporate
masih berjalan 19.847.952 - - - 1.034.020 20.881.972 letter of credit Komersial - 1.735.764 100.195.185 56.309.051 88.085.089 39.335.871 285.660.960 Commercial
Retail - 53.922 25.616.926 43.506.687 110.664.838 263.862.354 443.704.727 Retail
Standby letter of credit 13.985.388 69.604 - - 704.290 14.759.282 Standby letter of credit Syariah 25.658.512 5.806.852 12.754.202 24.252.209 22.883.334 183.815.517 275.170.626 Sharia
Piutang pembiayaan Consumer financing
konsumen 45.265 120.151 113.459 69.112 67.538 41.157.781 41.573.306 receivables
193.046.153 7.363.652 1.552.006 488.668 34.768.194 237.218.673 Investasi bersih dalam Net investment finance
sewa pembiayaan 3.938 10.348 19.577 35.238 17.077 5.670.898 5.757.076 leases
Tagihan akseptasi - 1.056.048 2.726.997 85.489 - 5.445.331 9.313.865 Acceptance receivables
Aset lain-lain Other assets
Pendapatan yang masih
*) Termasuk fasilitas kredit committed dan uncommitted kartu *) Include unused committed and uncommitted credit card akan diterima 1.949.949 420.961 699.472 224.822 140.370 7.487.499 10.923.073 Accrued income
Piutang transaksi Receivables from
kredit yang belum digunakan. facilities nasabah - - - - - 3.368.645 3.368.645 customer transactions
Tagihan terkait dengan Receivables from
**) Lain-lain termasuk portofolio di daerah Papua dan cabang **) Others include portfolios in Papua and overseas branches. transaksi transactions related to
luar negeri. ATM dan kartu kredit - - - - - 2.271.878 2.271.878 ATM and credit card
Tagihan kepada Receivables to
pemegang polis - 415.944 - - - - 415.944 policyholders
Penjualan efek-efek Receivable from
yang masih sales of marketable
harus diterima - 155.629 - - - - 155.629 securities
Tagihan atas obligasi Receivables from
pemerintah yang government bonds
diagunkan - 802.754 - - - - 802.754 pledged as collateral
401.547.355 308.825.610 429.084.870 157.351.729 364.548.430 654.221.862 2.315.579.856
*) Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, Komersial, *) Segments of risk management are classified into Corporate, Commercial,
Retail, dan Syariah. Retail, and Sharia.
**) Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis unit- **) Excluding marketable securities from investment from the Subsidiary’s unit-
link Entitas Anak yang tidak memiliki risiko kredit. link policyholders with no credit risk.
***) Tidak termasuk obligasi pemerintah yang merupakan investasi dari pemegang ***) Excluding government bonds from investments from Subsidiary’s unit-link
polis unit-link Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
****) Lain-lain termasuk perdagangan, restoran dan hotel, tambang, pengangkutan,
pergudangan dan komunikasi, konstruksi, listrik, gas dan air dan jasa sosial.
****) Others including trading, restaurant and hotel, mining, transportation,
warehousing and communication, construction, gas and water, and social
services.
PT BANK MANDIRI (PERSERO) TBK 1648 369 1649
370 ANNUAL REPORT 2024
Page 547
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
(i) Eksposur maksimum risiko kredit tanpa (i) Maximum exposure to credit risk without
lainnya (lanjutan) supports (continued)
memperhitungkan agunan dan pendukung kredit considering collateral held and other credit
Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit lainnya (lanjutan) supports (continued)
eksposur risiko kredit (lanjutan) risk exposure (continued)
b) Sektor industri (lanjutan) b) Industry sectors (continued) Konsentrasi risiko aset keuangan dengan Concentration of risks of financial assets with credit
eksposur risiko kredit (lanjutan) risk exposure (continued)
2023
Lembaga
keuangan/ b) Sektor industri (lanjutan) b) Industry sectors (continued)
Bank/ Jasa dunia
Financial usaha/
Pemerintah/ institution/ Industri/ Pertanian/ Business Lain-lain ****)/
Government Bank Manufacturing Agriculture services Others****) Total Eksposur risiko kredit atas rekening Credit risk exposure relating to administrative
administratif adalah sebagai berikut: accounts items are as follows:
Giro pada Current accounts with
Bank Indonesia - 108.605.322 - - - - 108.605.322 Bank Indonesia
Giro pada Current accounts with
bank lain - 36.606.090 - - - - 36.606.090 other banks 2024
Penempatan pada Placement with
Bank Indonesia Bank Indonesia and Lembaga
dan bank lain - 73.888.157 - - - - 73.888.157 other banks keuangan/
Efek-efek **) Marketable securities**) Bank/ Jasa dunia
Pemerintah Government
Diukur pada nilai wajar Fair value through Financial usaha/
melalui laba rugi 9.613.295 - - - - - 9.613.295 profit or loss Pemerintah/ institution/ Industri/ Pertanian/ Business Lain-lain **)/
Diukur pada nilai wajar Fair value through Government Bank Manufacturing Agriculture services Others**) Total
melalui penghasilan other comprehensive
komprehensif lain 1.425.783 - - - - - 1.425.783 income
Diukur pada biaya
perolehan Rekening administratif Administrative accounts
diamortisasi 690.638 - - - - - 690.638 Amortised cost Bank garansi yang
Non-Pemerintah Non government
Diukur pada nilai wajar - 9.494.926 29.812 13 79.588 152.756 9.757.095 Fair value through diterbitkan 2.382 51.064.346 40.619.857 568.693 32.156 46.270.069 138.557.503 Bank guarantees issued
melalui laba rugi profit or loss Fasilitas kredit yang
Diukur pada nilai wajar Fair value through diberikan yang
melalui penghasilan other comprehensive
komprehensif lain - 43.576.589 144.021 380.819 632.716 2.663.872 47.398.017 income belum digunakan*) 26.371.180 2.614.575 5.345.452 3.725.464 47 52.734.630 90.791.348 Unused loan facilities*)
Diukur pada biaya Letter of credit yang
perolehan tidak dapat dibatalkan Outstanding irrevocable
diamortisasi - 1.868.037 512.000 245.000 1.659.736 932.964 5.217.737 Amortised cost yang masih berjalan - 25.389 8.366.219 124.537 1.779.398 12.144.120 22.439.663 letter of credit
Diukur pada biaya
perolehan - 433.084 75.000 85.000 213.800 493.999 1.300.883 At cost Standby letter of credit - 210.044 2.268.237 38.581 2.065.350 7.726.477 12.308.689 Standby letter of credit
Obligasi pemerintah***) Government bonds***)
Diukur pada nilai wajar Fair value through 26.373.562 53.914.354 56.599.765 4.457.275 3.876.951 118.875.296 264.097.203
melalui laba rugi 12.078.509 - - - - - 12.078.509 profit or loss
Diukur pada nilai wajar Fair value through
melalui penghasilan other comprehensive
komprehensif lain 90.640.924 - - - - - 90.640.924 income
Diukur pada biaya 2023
perolehan
diamortisasi 163.194.756 - - - - - 163.194.756 Amortised cost Lembaga
Diukur pada biaya keuangan/
perolehan 34.541.812 - - - - - 34.541.812 At cost
Tagihan lainnya - Other receivables- Bank/ Jasa dunia
transaksi perdagangan - 1.544.564 - - - 24.499.989 26.044.553 trade transactions Financial usaha/
Tagihan atas efek-efek Securities purchased Pemerintah/ institution/ Industri/ Pertanian/ Business Lain-lain **)/
yang dibeli dengan under resale Government Bank Manufacturing Agriculture services Others**) Total
janji dijual kembali - 22.688.379 - - 4.549 - 22.692.928 agreements
Tagihan derivatif - 28.932 - - - 1.965.999 1.994.931 Derivatives receivables
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan receivables/ Rekening administratif Administrative accounts
syariah*) financing*)
Korporasi 59.690.119 6.526.940 244.885.113 31.304.254 92.736.188 53.511.961 488.654.575 Corporate Bank garansi yang
Komersial - 1.596.142 75.274.796 51.693.660 73.043.037 32.237.519 233.845.154 Commercial diterbitkan 3.750 30.646.861 33.567.311 560.228 2.919 49.819.384 114.600.453 Bank guarantees issued
Retail - 58.970 21.657.576 41.134.628 100.253.211 236.320.544 399.424.929 Retail Fasilitas kredit yang
Syariah 20.953.214 5.869.696 11.796.536 17.868.523 20.150.979 161.268.589 237.907.537 Sharia diberikan yang
Piutang pembiayaan Consumer financing
konsumen 52.708 95.885 116.525 74.139 102.359 32.308.180 32.749.796 receivables belum digunakan*) 25.393.231 2.337.331 4.726.587 1.950.683 - 52.569.134 86.976.966 Unused loan facilities*)
Investasi bersih dalam Net investment finance Letter of credit yang
sewa pembiayaan 5.077 9.599 66.330 77.552 34.129 5.296.555 5.489.242 leases tidak dapat dibatalkan Outstanding irrevocable
Tagihan akseptasi - 1.415.573 2.262.557 13.466 - 11.102.292 14.793.888 Acceptance receivables
Aset lain-lain Other assets yang masih berjalan - 650.808 2.496.570 147.711 4.056.376 13.530.507 20.881.972 letter of credit
Pendapatan yang masih Standby letter of credit - 299.776 2.879.219 18.443 1.988.446 9.573.398 14.759.282 Standby letter of credit
akan diterima 5.818.797 1.747.831 1.552.173 237.239 289.233 612.907 10.258.180 Accrued income
Piutang transaksi Receivables from 25.396.981 33.934.776 43.669.687 2.677.065 6.047.741 125.492.423 237.218.673
nasabah - 27.808 - - - 2.941.328 2.969.136 customer transactions
Tagihan terkait dengan Receivables from
transaksi transactions related to
ATM dan kartu kredit - - - - - 7.379.393 7.379.393 ATM and credit card
Tagihan kepada Receivables to *) Termasuk fasilitas kredit committed dan uncommitted kartu *) Include unused committed and uncommitted credit card facilities
pemegang polis - 296.997 - - - - 296.997 policyholders kredit yang belum digunakan.
Penjualan efek-efek Receivable from
yang masih sales of marketable **) Lain-lain termasuk perdagangan, restoran dan hotel, tambang, **) Others including trading, restaurant and hotel, mining,
harus diterima - 570.711 - - - - 570.711 securities pengangkutan, pergudangan dan komunikasi, konstruksi, transportation, warehousing, construction, gas and water, and
Tagihan atas obligasi Receivables from
pemerintah yang - 1.391.944 - - - - 1.391.944 government bonds listrik, gas dan air, dan jasa sosial. social services
diagunkan pledged as collateral
398.705.632 318.342.176 358.372.439 143.114.293 289.199.525 573.688.847 2.081.422.912
*) Segmen untuk manajemen risiko dikelompokkan menjadi Korporasi, Komersial, *) Segments of risk management are classified into Corporate, Commercial,
Retail, dan Syariah. Retail and Sharia.
**) Tidak termasuk efek-efek yang merupakan investasi dari pemegang polis unit- **) Excluding marketable securities from investment from the Subsidiary’s unit-
link Entitas Anak yang tidak memiliki risiko kredit. link policyholders with no credit risk.
***) Tidak termasuk obligasi pemerintah yang merupakan investasi dari pemegang ***) Excluding government bonds from investments from Subsidiary’s unit-link
polis unit-link Entitas Anak yang tidak memiliki risiko kredit. policyholders with no credit risk.
****) Lain-lain termasuk perdagangan, restoran dan hotel, tambang, pengangkutan, ****) Others including trading, restaurant and hotel, mining, transportation,
pergudangan dan komunikasi, konstruksi, listrik, gas dan air dan jasa sosial. warehousing and communication, construction, gas and water, and social
services.
PT BANK MANDIRI (PERSERO) TBK 1650 371 1651
372 ANNUAL REPORT 2024
Page 548
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
(ii) Kualitas aset keuangan (lanjutan) (ii) Financial assets quality (continued)
(ii) Kualitas aset keuangan (ii) Financial assets quality
Tabel di bawah menunjukkan kualitas aset The following tables show the quality of
Tabel di bawah menunjukkan kualitas aset The following tables show the quality of keuangan berdasarkan golongan aset untuk financial assets by asset class for all financial
keuangan berdasarkan golongan aset untuk financial assets by asset class for all financial semua aset keuangan yang mempunyai risiko assets exposed by credit risk (excluding
semua aset keuangan yang mempunyai risiko assets exposed by credit risk (excluding kredit (diluar cadangan kerugian penurunan allowance for impairment losses) for financial
kredit (diluar cadangan kerugian penurunan allowance for impairment losses) for financial nilai) untuk aset keuangan dari Entitas Anak assets from sharia Subsidiary (for financial
nilai) untuk aset keuangan dari Entitas Anak assets from sharia Subsidiary (for financial syariah (untuk kualitas aset keuangan selain assets other than from sharia Subsidiary are
syariah (untuk kualitas aset keuangan selain assets other than from sharia Subsidiary are dari Entitas Anak syariah dikelompokkan classified based on stage) (Note 5, 6, 7, 8, 9,
dari Entitas Anak syariah dikelompokkan classified based on stage) (Note 5, 6, 7, 8, 9, berdasarkan stage) (Catatan 5, 6, 7, 8, 9, 12, 12, and 15) (continued):
berdasarkan stage) (Catatan 5, 6, 7, 8, 9, 12, 12, and 15): dan 15) (lanjutan):
dan 15): 2024
Telah jatuh
2024 Belum jatuh tempo atau tempo tetapi
tidak mengalami penurunan tidak
Telah jatuh nilai/Neither past due mengalami
Belum jatuh tempo atau tempo tetapi nor impaired penurunan
tidak mengalami penurunan tidak nilai/ Mengalami
Tingkat Past due penurunan
nilai/Neither past due mengalami Tingkat tinggi/ standar/ but not nilai/ Jumlah/
nor impaired penurunan High grade Standard grade impaired Impaired Total
nilai/ Mengalami
Tingkat Past due penurunan Rekening administratif Administrative accounts
Bank garansi yang diterbitkan 1.301.664 - - - 1.301.664 Bank guarantees issued
Tingkat tinggi/ standar/ but not nilai/ Jumlah/ Letter of credit yang tidak
High grade Standard grade impaired Impaired Total dapat dibatalkan yang Outstanding irrevocable
masih berjalan 364.586 - - - 364.586 letter of credit
Standby letter of credit 739.062 - - - 739.062 Standby letter of credit
Aset Assets
Giro pada Bank Indonesia 13.838.304 - - - 13.838.304 Current accounts with Bank Indonesia 2.405.312 - - - 2.405.312
Giro pada bank lain 1.480.874 - - - 1.480.874 Current accounts with other banks
Penempatan pada bank Indonesia Placement with Bank Indonesia
dan bank lain 36.127.975 - - - 36.127.975 and other banks 2023
Efek-efek*) Marketable securities*) Telah jatuh
Pemerintah 23.303.366 - - - 23.303.366 Government Belum jatuh tempo atau tempo tetapi
Non pemerintah 5.814.920 - - - 5.814.920 Non government tidak mengalami penurunan tidak
Obligasi pemerintah*) 35.419.634 - - - 35.419.634 Government bonds*) nilai/Neither past due mengalami
nor impaired penurunan
Tagihan lainnya - transaksi Other receivables - trade nilai/ Mengalami
perdagangan 319.422 - - 43.429 362.851 transactions Tingkat Past due penurunan
Kredit yang diberikan dan Loans and sharia Tingkat tinggi/ standar/ but not nilai/ Jumlah/
piutang/pembiayaan syariah 255.049.260 9.885.245 4.991.430 5.244.691 275.170.626 receivables/financing High grade Standard grade impaired Impaired Total
Tagihan akseptasi 185.145 - - - 185.145 Acceptance receivables Rekening administratif Administrative accounts
Bank garansi yang diterbitkan 1.968.401 - - - 1.968.401 Bank guarantees issued
Letter of credit yang tidak
371.538.900 9.885.245 4.991.430 5.288.120 391.703.695 dapat dibatalkan yang Outstanding irrevocable
masih berjalan 365.975 - - - 365.975 letter of credit
Standby letter of credit 869.436 - - - 869.436 Standby letter of credit
*) Termasuk aset keuangan yang diukur pada nilai wajar melalui *) Include financial assets measured at fair value through profit or 3.203.812 - - - 3.203.812
laba rugi loss
2023 Tingkat tinggi High grade
Telah jatuh
Belum jatuh tempo atau tempo tetapi (a) Giro dan penempatan pada Bank (a) Current accounts and placements with
tidak mengalami penurunan tidak Indonesia, giro dan penempatan pada Bank Indonesia, current accounts and
nilai/Neither past due mengalami bank lain yaitu giro atau penempatan placements with other banks are current
nor impaired penurunan
nilai/ Mengalami
pada institusi Pemerintah, institusi accounts or placements with the
Tingkat Past due penurunan Pemerintah Daerah, bank yang Government institutions, Local
Tingkat tinggi/ standar/ but not nilai/ Jumlah/ terdaftar di bursa serta transaksi Government institutions, banks listed on
High grade Standard grade impaired Impaired Total dengan bank yang memiliki reputasi the stock exchange and transactions
baik dengan tingkat kemungkinan with reputable banks with low probability
Aset Assets gagal bayar atas kewajiban yang of default on liabilities.
Giro pada Bank Indonesia 17.085.893 - - - 17.085.893 Current accounts with Bank Indonesia
Giro pada bank lain 2.074.473 - - - 2.074.473 Current accounts with other banks
rendah.
Penempatan pada bank Indonesia Placement with Bank Indonesia (b) Investasi pada surat berharga yaitu (b) Investments in marketable securities are
dan bank lain 15.354.885 - - - 15.354.885 and other banks surat berharga yang diterbitkan oleh securities issued by Government,
Efek-efek*) Marketable securities*) Pemerintah, efek-efek dan obligasi securities and bonds that are included in
Pemerintah 24.891.839 - - - 24.891.839 Government
Non pemerintah 3.078.370 - - - 3.078.370 Non government
yang termasuk dalam investment grade investment grade with rating at least
Obligasi pemerintah*) 43.483.542 - - - 43.483.542 Government bonds*) dengan rating minimal idBBB (Pefindo), idBBB (Pefindo), BBB+ (S&P), Baa1
Tagihan lainnya - transaksi Other receivables - trade BBB+ (S&P), Baa1 (Moody’s) atau (Moody’s) or BBB+ (Fitch).
perdagangan 229.496 - - 43.429 272.925 transactions BBB+ (Fitch).
Kredit yang diberikan dan
piutang/pembiayaan syariah 216.034.835 12.003.036 4.917.205 4.952.461 237.907.537
Loans and sharia
receivables/financing
(c) Pembiayaan, piutang, dan pinjaman (c) Financing, receivables and funds are
Tagihan akseptasi 431.228 - - - 431.228 Acceptance receivables yaitu pembiayaan, piutang, dan financing, receivables and funds to
pinjaman kepada debitur dengan debtors with excellent payments history
riwayat pembayaran yang sangat baik and never being in arrears throughout
322.664.561 12.003.036 4.917.205 4.995.890 344.580.692
dan tidak pernah menunggak the financing period and debtors whose
sepanjang jangka waktu pembiayaan accounts have never been restructured.
*) Termasuk aset keuangan yang diukur pada nilai wajar melalui *) Include financial assets measured at fair value through profit or dan debitur dengan riwayat tidak
laba rugi loss pernah direstrukturisasi.
(d) Aset lain-lain yaitu piutang kepada (d) Other assets are receivables from
Pemerintah (termasuk Bank Indonesia) Government (including Bank Indonesia)
atau Pemerintah Daerah seperti or local government such as income
piutang pendapatan yang masih akan receivables.
diterima.
PT BANK MANDIRI (PERSERO) TBK 1652 373 165374 ANNUAL REPORT 2024
Page 549
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
A. Risiko kredit (lanjutan) A. Credit risk (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(ii) Kualitas aset keuangan (lanjutan) (ii) Financial assets quality (continued)
Tingkat standar Standard grade (i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued)
(a) Giro dan penempatan pada bank lain (a) Current accounts and placements with GWM adalah simpanan minimum yang wajib GWM is a minimum deposits required to be
yaitu giro atau penempatan pada bank other banks are current accounts or
yang tidak terdaftar di bursa. placements with non-listed banks. dipelihara oleh Bank dalam bentuk saldo maintained by the Bank in the form of current
(b) Investasi pada surat berharga yaitu (b) Investments in marketable securities are rekening giro pada Bank Indonesia atau accounts with Bank Indonesia or marketable
surat berharga yang termasuk dalam non-investment grade securities with a surat berharga yang besarnya ditetapkan securities in which the amount is determined
non-investment grade dengan rating minimum rating of idBB (Pefindo), BBB-
minimal idBB (Pefindo), BBB- (S&P), (S&P), Baa3 (Moody’s) or BBB- (Fitch). oleh Bank Indonesia sebesar persentase by Bank Indonesia based on certain
Baa3 (Moody’s) atau BBB- (Fitch). tertentu dari dana pihak ketiga (DPK). PLM percentage from total deposits from
(c) Pembiayaan, piutang, dan pinjaman (c) Financing, receivables and funds are merupakan persentase kepemilikan surat customers. PLM is an ownership percentage
yaitu pembiayaan, piutang, dan financing, receivables and funds to
pinjaman kepada debitur dengan debtors with a good payment history and berharga Rupiah yang dapat digunakan in Rupiah marketable securities which can be
riwayat pembayaran yang baik dan debtors whose accounts have been dalam operasi pasar terbuka, antara lain used in open market operations i.e, SBI,
debitur dengan riwayat pernah restructured. SBI, SDBI, SBN, dan SRBI. SDBI, SBN, and SRBI.
direstrukturisasi.
(d) Aset lain-lain yaitu aset keuangan (d) Other assets are financial assets other
lainnya selain piutang pendapatan than income receivables from Cadangan likuiditas adalah alat likuid Bank Liquidity reserve is the Bank’s liquidity on top of
yang masih akan diterima kepada Government or Local Government such di atas GWM dengan fungsi untuk GWM to anticipate unscheduled liquidity needs.
Pemerintah atau Pemerintah Daerah as other receivables to third parties.
seperti tagihan rupa-rupa kepada pihak pemenuhan kebutuhan likuiditas yang tidak In managing the liquidity reserve, Bank has
ketiga lainnya. terjadwal. Dalam mengelola cadangan liquidity reserve limit in the form of safety level
likuiditas, Bank memiliki batasan dalam limit, which represents the Bank’s liquidity
Berdasarkan PSAK 107, aset keuangan According to SFAS 107, past due financial
yang telah jatuh tempo ditentukan ketika assets are determined when the debtor fails to bentuk limit safety level, yaitu proyeksi reserve projection for one following month. As
debitur gagal melakukan pembayaran sesuai make payments on schedule. The table below cadangan likuiditas Bank untuk 1 bulan ke of 31 December 2024, the liquidity reserve
jadwal. Tabel di bawah menunjukkan aging shows aging analysis of past due but not depan. Pada tanggal 31 Desember 2024, balance is above the safety level.
analysis terhadap aset keuangan yang impaired of financial assets:
diberikan yang telah jatuh tempo tetapi tidak cadangan likuiditas berada di atas safety
mengalami penurunan nilai: level.
2024
≤ 30 hari/
days
31 - 60 hari/
days
61 - 90 hari/
days
Jumlah/
Total
RIM adalah rasio hasil perbandingan antara RIM is a ratio of loans and qualified
Kredit yang diberikan dan Loans and sharia kredit yang diberikan dan surat berharga marketable securities owned by the Bank to
piutang/pembiayaan syariah receivables/financing
Piutang murabahah 1.051.945 576.261 528.102 2.156.308 Murabahah receivables korporasi yang memenuhi persyaratan the customer deposits, qualified debt
Pinjaman qardh 28.917 11.945 2.295 43.157 Funds of qardh
Pembiayaan musyarakah 2.678.490 76.347 37.128 2.791.965 Musyarakah financing tertentu yang dimiliki bank terhadap dana securities issued by the Bank and qualified
3.759.352 664.553 567.525 4.991.430 pihak ketiga, surat-surat berharga yang borrowing received by the Bank. As of 31
memenuhi persyaratan tertentu yang December 2024, the Banks’s RIM is 94.83%.
2023
≤ 30 hari/ 31 - 60 hari/ 61 - 90 hari/ Jumlah/
diterbitkan oleh Bank, dan pinjaman yang
days days days Total memenuhi persyaratan tertentu yang
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah receivables/financing diterima oleh Bank. Pada tanggal 31
Piutang murabahah 1.001.039 583.144 583.892 2.168.075 Murabahah receivables
Pinjaman qardh 29.839 10.807 1.831 42.477 Funds of qardh Desember 2024, RIM Bank Mandiri saja
Pembiayaan mudharabah 1.099 638 31.364 33.101 Mudharabah financing
Pembiayaan musyarakah 2.582.953 51.627 38.972 2.673.552 Musyarakah financing sebesar 94,83%.
3.614.930 646.216 656.059 4.917.205
LCR merupakan rasio antara High Quality LCR is a ratio between High Quality Liquid
B. Risiko pasar dan risiko likuiditas B. Market risk and liquidity risk Liquid Assets (HQLA) dengan estimasi total Assets (HQLA) with the estimation of total net
arus kas keluar bersih (net cash outflow) cash outflow for the next 30 (thirty) days under
(i) Manajemen risiko likuiditas (i) Liquidity risk management selama 30 (tiga puluh) hari ke depan dalam a crisis scenario, LCR is used to improve the
Risiko likuiditas adalah risiko akibat Liquidity risk represents the risk of Bank’s skenario krisis. LCR bertujuan untuk short-term liquidity of the Bank under a crisis
ketidakmampuan Bank untuk memenuhi inability to fulfill all financial liabilities when they meningkatkan ketahanan likuiditas jangka conditions. As of 31 December 2024, the
kewajiban yang jatuh tempo dari sumber become due from its financing cash flows pendek Bank dalam kondisi krisis. Pada Bank’s LCR is 139.21%.
pendanaan arus kas dan/atau dari aset likuid and/or high quality liquid assets that can be
berkualitas tinggi yang dapat diagunkan, pledged, without negatively impacting the tanggal 31 Desember 2024, LCR Bank
tanpa mengganggu aktivitas dan kondisi Bank’s activities and financial condition. Mandiri saja sebesar 139,21%.
keuangan Bank.
Untuk mengukur besarnya risiko likuiditas, The Bank’s liquidity risk is measured through NSFR merupakan rasio perbandingan antara NSFR is a ratio comparing the available stable
Bank menggunakan beberapa indikator, several indicators, which are minimum pendanaan stabil yang tersedia (available funding to required stable funding. As of
antara lain adalah rasio Giro Wajib Minimum statutory reserve ratio (“GWM”) in Bank stable funding) dengan pendanaan stabil yang 31 December 2024, the Bank’s NSFR is
(“GWM”) pada Bank Indonesia dan kas, Indonesia and cash, Macroprudential Liquidity
Penyangga Likuiditas Makroprudensial Reserve (“PLM”), liquidity reserve, diperlukan (required stable funding). Pada 107.60%.
(“PLM”), cadangan likuiditas, Rasio Macroprudential Intermediation Ratio (“RIM”), tanggal 31 Desember 2024, NSFR Bank
Intermediasi Makroprudensial (“RIM”), Liquidity Coverage Ratio (“LCR”), Net Stable Mandiri saja sebesar 107,60%.
Liquidity Coverage Ratio (“LCR”), Net Stable Funding Ratio (“NSFR”), and dependency on
Funding Ratio (“NSFR”), dan ketergantungan large customer deposits.
terhadap pendanaan nasabah besar.
PT BANK MANDIRI (PERSERO) TBK 1654 375 1655
376 ANNUAL REPORT 2024
Page 550
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued)
(i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued)
Kondisi likuiditas Bank di masa mendatang The Bank uses liquidity gap methodology to
diproyeksikan melalui metodologi liquidity project its liquidity conditions for the future.
gap, yang merupakan maturity mismatch Liquidity gap is basically a maturity mismatch Pelaporan jatuh tempo aset dan liabilitas The maturity profile of financial assets and liabilities
antara komponen-komponen aset dan between components of assets and liabilities keuangan dengan metode arus kas discounted presented using discounted cash flows method are
liabilitas (termasuk off-balance sheet), yang (including off-balance sheet), which are adalah sebagai berikut: as follows:
disusun ke dalam periode waktu (time bucket) classified into time bucket based on their 2024
berdasarkan contractual maturity ataupun contractual maturity or behavioral maturity. As Tidak
behavioral maturity. Pada tanggal 31 of 31 December 2024, the Bank's liquidity mempunyai
> 1 bulan > 3 bulan > 6 bulan > 1 tahun
Desember 2024, proyeksi likuiditas Bank forecast up to next 12 months is at a surplus kontrak
jatuh tempo/ - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
sampai dengan 12 bulan ke depan berada position. Even in the surplus position for the Keterangan Total
No maturity
contract
≤ 1 bulan/ > 1 month
≤ 1 month - ≤ 3 months
> 3 months > 6 months > 1 year
≤ 6 months- ≤ 12 months - ≤ 3 years
> 3 tahun/
> 3 years Description
dalam posisi surplus. Meskipun proyeksi next 12 months, the Bank always prepares for
likuiditas 12 bulan ke depan surplus, Bank alternative funding to anticipate tight liquidity Aset Assets
Giro pada Current accounts with
selalu mempersiapkan alternatif funding in the market or the liquidity is not as Bank Indonesia 105.146.044 - 105.146.044 - - - - - Bank Indonesia
apabila kondisi likuiditas pasar menjadi ketat expected. Giro pada Current accounts with
bank lain - bruto 46.668.439 - 46.668.439 - - - - - other banks - gross
atau tidak sesuai dengan prediksi Bank. Penempatan pada Placement with
Bank Indonesia Bank Indonesia
Untuk mengetahui dampak perubahan faktor To determine the impact of changes in market dan bank lain - bruto
Efek-efek - bruto
63.230.054
95.529.548
-
13.407.281
59.897.069
16.202.127
791.323
11.657.726
170.963
12.046.470
14.663
16.366.408
1.947.702
15.035.589
408.334
10.813.947
and other banks - gross
Marketable securities - gross
pasar maupun faktor internal pada kondisi factors and internal factors under extreme Obligasi Pemerintah 287.272.659 - 1.192.305 177.536 9.874.148 19.554.725 58.923.440 197.550.505 Government bonds
ekstrim (krisis) terhadap kondisi likuiditas, conditions (crisis) to the liquidity, the Bank Tagihan lainnya - transaksi
perdagangan - bruto 29.974.117 - 6.224.035 10.952.067 10.687.347 720.460 82.687 1.307.521
Other receivables - trade
transactions - gross
Bank melakukan stress testing risiko likuiditas conducts stress testing of liquidity risk on a Tagihan atas efek-efek Securities purchased
secara berkala. Hasil stress testing yang regular basis. The results of stress testing yang dibeli dengan janji under agreements
dijual kembali - bruto 8.290.138 - 8.159.589 86.333 44.216 - - - to resell - gross
dilakukan telah dipaparkan kepada performed was presented to the Management. Tagihan derivatif - bruto 7.761.508 - 738.867 531.533 249.969 213.035 2.023.738 4.004.366 Derivative receivables - gross
Manajemen. Hasil stress testing menunjukkan The stress testing result showed that the Bank Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan receivables/financing -
bahwa Bank dapat bertahan pada kondisi will be able to survive under liquidity crisis syariah - bruto 1.623.216.612 - 8.666.977 45.622.290 51.729.617 93.688.409 218.664.320 1.204.844.999 gross
krisis likuiditas. conditions. Piutang pembiayaan Consumer financing
konsumen - bruto 41.573.306 - 1.572.853 3.129.605 4.216.125 7.784.544 19.367.032 5.503.147 receivables - gross
Investasi bersih dalam sewa Net Investment finance
Meskipun hasil stress testing menunjukkan Although the stress testing result showed pembiayaan - bruto 5.757.076 - 294.226 559.844 773.167 1.311.781 2.589.072 228.986 leases - gross
bahwa risiko likuiditas dapat dikelola dengan liquidity risk is well managed, Bank has Tagihan akseptasi - bruto 9.313.865 - 2.021.864 4.486.214 2.525.858 30.962 248.967 - Acceptance receivables - gross
Other asset - gross*)
Aset lain-lain - bruto*) 17.937.923 415.944 10.849.946 418.823 509.680 915.082 2.853.266 1.975.182
baik, Bank memiliki Liquidity Contingency Liquidity Contingency Plan (LCP) in crisis
Plan (LCP) yang meliputi strategi pendanaan condition which covers funding strategy and 2.341.671.289 13.823.225 267.634.341 78.413.294 92.827.560 140.600.069 321.735.813 1.426.636.987
dan strategi pricing dalam kondisi krisis, pricing strategy including money market
antara lain pinjaman pasar uang, repo, borrowing, repo, bilateral borrowing, FX swap Cadangan kerugian
penurunan nilai (51.937.342)
Allowance for impairment
losses
pinjaman bilateral, FX swap dan wholesale and wholesale funding. In LCP, determination
funding. Dalam LCP, penetapan kondisi of liquidity situations and funding strategies Jumlah 2.289.733.947 Total
likuiditas dan strategi-strategi pendanaan have considered internal and external
telah mempertimbangkan kondisi internal dan conditions. Liabilitas
Simpanan nasabah
Liabilities
Deposits from customers
eksternal. Giro dan Demand deposits and
giro wadiah 568.576.009 - 568.576.009 - - - - - wadiah demand deposits
Tabungan dan tabungan Saving deposits and wadiah
Dalam rangka mengantisipasi timbulnya risiko To anticipate liquidity risks due to volatility of wadiah 580.191.796 - 580.191.796 - - - - - saving deposits
likuiditas akibat adanya perubahan faktor global economic condition, Bank Mandiri Deposito berjangka 297.467.152 - 170.652.188 105.011.637 17.733.699 3.462.951 606.677 - Time deposits
Simpanan dari bank lain Deposits from other banks
ekonomi global, Bank Mandiri memonitor monitors external indicators, including indONIA, Giro, giro wadiah Demand deposits,
indikator - indikator eksternal di antaranya: BI Rate, 10-years SUN Yield, Rupiah Banking dan wadiah demand deposits
indONIA, suku bunga kebijakan Bank Liquidity Outstanding, Composite Stock Price tabungan
Interbank call money
9.090.038
9.961.554
-
-
9.090.038
5.910.063
-
3.097.868
-
953.623
-
-
-
-
-
-
and saving deposits
Interbank call money
Indonesia (BI Rate), yield SUN 10 tahun, Index (IHSG), Rate Interbank Call Money, 10- Deposito berjangka 7.991.117 - 4.974.980 846.350 1.545.427 12.750 611.610 - Time deposits
outstanding likuiditas perbankan Rupiah, years UST Yield, USD/IDR Exchange Rate, Liabilitas atas efek-efek
yang dijual dengan
Securities sold
under agreements
Indeks Harga Saham Gabungan (IHSG), rate Indonesia’s 5-years Credit Default Swap (CDS) janji dibeli kembali 90.256.225 - 58.120.983 - 100.213 1.901.365 23.845.349 6.288.315 to repurchase
interbank call money, yield UST 10 tahun, and the current market informations. Liabilitas derivatif 7.336.998 - 782.342 584.340 218.497 56.678 1.972.353 3.722.788 Derivative liabilities
Liabilitas akseptasi 9.136.013 - 1.999.943 4.441.668 2.414.473 30.962 248.967 - Acceptance liabilities
nilai tukar USD/IDR, Credit Default Swap Efek-efek yang diterbitkan 41.141.067 - 3.343.089 851.315 2.950.000 8.778.449 19.377.140 5.841.074 Debt securities issued
(CDS) 5 tahun Indonesia, serta informasi Beban yang masih
harus dibayar 5.466.461 - 4.480.819 - - 985.642 - - Accrued expenses
pasar terkini. Liabilitas lain-lain**) 10.853.170 198.737 7.669.606 1.368.247 - 204.450 1.412.130 - Other liabilities**)
Pinjaman yang diterima 147.915.981 - 24.344.976 8.223.779 17.389.140 44.543.861 30.202.160 23.212.065 Fund borrowings
Pelaporan jatuh tempo pada tanggal 31 The maturity profile as of 31 December 2024 Pinjaman dan efek-efek
subordinasi 403.562 - 20.797 - - 20.797 62.421 299.547
Subordinated loans and
marketable securities
Desember 2024 dan 2023, didasarkan pada and 2023 are based on the remaining period
jangka waktu yang tersisa sejak tanggal- from these dates. Historically, there were a 1.785.787.143 198.737 1.440.157.629 124.425.204 43.305.072 59.997.905 78.338.807 39.363.789
tanggal tersebut. Secara historis, terdapat large portion of deposits to be renewed upon
bagian dari simpanan dalam jumlah yang maturity. In addition, if there is a need for Perbedaan jatuh tempo 555.884.146 13.624.488 (1.172.523.288) (46.011.910) 49.522.488 80.602.164 243.397.006 1.387.273.198 Maturity gap
cukup besar yang diperpanjang pada saat liquidity, Government bonds (at fair value
jatuh tempo. Selain itu, jika terdapat through profit or loss and fair value through Posisi neto setelah cadangan Net positions, net of allowance
kerugian penurunan nilai 503.946.804 for impairment losses
keperluan likuiditas, obligasi pemerintah other comprehensive income) can be exercised
(portofolio diukur pada nilai wajar melalui laba by utilising as collateral in interbank market. *)
Aset lain-lain terdiri dari pendapatan yang masih akan diterima, tagihan *) Other assets consists of accrued income, receivables from government
rugi dan tersedia untuk dijual diukur pada nilai atas obligasi pemerintah yang diagunkan, piutang transaksi nasabah, bonds pledged as collateral, receivables from customer transactions,
receivables from sales of marketable securities, receivables related to
wajar melalui penghasilan komprehensif lain) penjualan efek-efek yang masih akan diterima, tagihan terkait dengan
ATM and credit card transaction and receivables from policyholders.
transaksi ATM dan kartu kredit, dan tagihan kepada pemegang polis.
dapat dicairkan dengan menggunakannya **)
Liabilitas lain-lain terdiri dari utang transaksi nasabah, liabilitas terkait **) Other liabilities consists of customers transfer transaction, liabilities
sebagai jaminan dalam pasar antar bank. dengan transaksi ATM dan kartu kredit, setoran jaminan, pembelian efek- related to ATM and credit card transactions, guarantee deposits, lease
efek yang masih harus dibayar, liabilitas terkait dengan transaksi transfer liabilities, liabilities related to customer transfer transactions and claim
nasabah, liabilitas sewa dan utang klaim. payables.
PT BANK MANDIRI (PERSERO) TBK 1656 377 1657
378 ANNUAL REPORT 2024
Page 551
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued) B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued) (i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued)
Pelaporan jatuh tempo aset dan liabilitas The maturity profile of financial assets and liabilities Tabel jatuh tempo berikut ini menyajikan The following maturity table provides information
keuangan dengan metode arus kas discounted presented using discounted cash flows method are informasi mengenai perkiraan jatuh tempo dari regarding contractual maturities of financial liabilities
adalah sebagai berikut (lanjutan): as follows (continued): liabilitas keuangan sesuai kontrak berdasarkan based on undiscounted cash flows as of
arus kas undiscounted pada tanggal 31 December 2024 and 2023 as follows:
2023
31 Desember 2024 dan 2023 adalah sebagai
Tidak
mempunyai
> 1 bulan > 3 bulan > 6 bulan > 1 tahun
berikut:
kontrak
jatuh tempo/ - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
No maturity ≤ 1 bulan/ > 1 month > 3 months > 6 months > 1 year > 3 tahun/
Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months- ≤ 12 months - ≤ 3 years > 3 years Description 2024
Tidak
Aset Assets
mempunyai
Giro pada Current accounts with > 1 bulan > 3 bulan > 6 bulan > 1 tahun
kontrak
Bank Indonesia 108.605.322 - 108.605.322 - - - - - Bank Indonesia - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
Giro pada Current accounts with jatuh tempo/
No maturity ≤ 1 bulan/ > 1 month > 3 months > 6 months > 1 year > 3 tahun/
bank lain - bruto 36.606.090 - 36.606.090 - - - - - other banks - gross
Penempatan pada Placement with Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months- ≤ 12 months - ≤ 3 years > 3 years Description
Bank Indonesia Bank Indonesia
dan bank lain - bruto 73.888.157 - 70.730.056 1.720.946 191.315 45.212 934.704 265.924 and other banks - gross Liabilitas Liabilities
Efek-efek - bruto 94.696.116 19.450.792 19.295.305 9.554.791 7.388.010 9.074.004 11.241.024 18.692.190 Marketable securities - gross Simpanan nasabah Deposit from customers
Obligasi Pemerintah 309.182.971 - 939.676 5.856.981 4.088.461 25.578.916 67.948.299 204.770.638 Government bonds Giro dan
Tagihan lainnya - transaksi Other receivables-trade Demand deposits and wadiah
perdagangan - bruto 26.044.553 - 5.403.887 11.847.619 7.279.397 254.620 - 1.259.030 transactions - gross giro wadiah 570.039.119 - 570.039.119 - - - - - demand deposits
Tagihan atas efek-efek Securities purchased Tabungan dan Saving deposits and wadiah
yang dibeli dengan janji agreements tabungan wadiah 580.417.481 - 579.873.299 58.155 60.400 133.985 187.629 104.013 saving deposits
dijual kembali - bruto 22.692.928 - 22.689.183 2.772 973 - - - to resell - gross Deposito berjangka 298.980.027 - 171.463.879 104.944.671 18.209.643 3.745.716 616.118 - Time deposits
Tagihan derivatif - bruto 1.994.931 - 323.226 228.972 199.312 249.941 261.623 731.857 Derivative receivables - gross Simpanan dari bank lain Deposits from other banks
Kredit yang diberikan dan Loans and sharia Giro, giro wadiah Demand deposits,
piutang/pembiayaan receivables/financing - dan wadiah demand deposits
syariah - bruto 1.359.832.195 - 17.537.485 26.692.023 44.755.115 81.852.120 166.149.946 1.022.845.506 gross
tabungan 9.095.981 - 9.095.981 - - - - - and saving deposits
Piutang pembiayaan Consumer financing
konsumen - bruto 32.749.796 - 892.289 1.672.539 2.457.908 4.816.199 20.186.250 2.724.611 receivables - gross Interbank call money 10.018.970 - 5.943.085 3.118.591 957.294 - - - Interbank call money
Investasi bersih dalam sewa Net Investment finance Deposito berjangka 8.202.915 - 6.898.370 589.475 69.254 8.584 637.232 - Time deposits
pembiayaan - bruto 5.489.242 - 298.722 581.208 807.607 1.346.953 2.324.275 130.477 leases - gross Liabilitas atas efek-efek Securities sold
Tagihan akseptasi - bruto 14.793.888 - 2.682.381 6.043.751 5.763.816 204.009 99.931 - Acceptance receivables - gross yang dijual dengan under agreements
Aset lain-lain - bruto*) 22.866.361 296.998 15.785.032 347.421 465.207 992.615 2.679.499 2.299.589 Other asset - gross*) janji dibeli kembali 92.939.218 - 58.171.723 - 100.213 2.069.384 25.760.123 6.837.775 to repurchase
Liabilitas derivatif 6.693.221 - 6.136.589 109.394 56.717 13.330 209.074 168.117 Derivative payables
2.109.442.550 19.747.790 301.788.654 64.549.023 73.397.121 124.414.589 271.825.551 1.253.719.822 Liabilitas akseptasi 9.136.013 - 1.999.943 4.441.668 2.414.473 30.962 248.967 - Acceptance payables
Cadangan kerugian Allowance for impairment Efek-efek yang diterbitkan 44.040.348 - 133.702 1.018.639 303.337 8.714.857 20.573.732 13.296.081 Debt securities issued
penurunan nilai (55.690.787) losses Beban yang masih harus dibayar 5.466.461 - 4.480.819 - - 985.642 - - Accrued expenses
Liabilitas lain-lain 10.853.170 198.737 7.669.606 1.368.247 - 204.450 1.412.130 - Other liabilities
Pinjaman yang diterima 155.074.787 - 23.536.068 21.165.046 28.596.949 17.468.924 55.101.229 9.206.571 Fund borrowings
Jumlah 2.053.751.763 Total
Pinjaman dan efek-efek Subordinated loans and
subordinasi 228.353 - 21.373 1.153 22.526 65.881 113.384 4.036 marketable securities
Liabilitas Liabilities
Simpanan nasabah Deposits from customers Total 1.801.186.064 198.737 1.445.463.556 136.815.039 50.790.806 33.441.715 104.859.618 29.616.593 Total
Giro dan Demand deposits and
giro wadiah 552.359.156 - 552.359.156 - - - - - wadiah demand deposits
Tabungan dan tabungan Saving deposits and wadiah
wadiah 509.291.489 - 509.291.489 - - - - - saving deposits 2023
Deposito berjangka 289.797.504 - 172.195.298 98.848.767 13.980.114 4.180.569 592.756 - Time deposits
Simpanan dari bank lain Deposits from other banks Tidak
Giro, giro wadiah Demand deposits, mempunyai
dan wadiah demand deposits kontrak > 1 bulan > 3 bulan > 6 bulan > 1 tahun
tabungan 6.693.583 - 6.693.583 - - - - - and saving deposits jatuh tempo/ - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
Interbank call money 7.281.896 - 1.048.167 3.005.523 1.688.506 1.539.700 - - Interbank call money No maturity ≤ 1 bulan/ > 1 month > 3 months > 6 months > 1 year > 3 tahun/
Deposito berjangka 3.709.301 - 1.009.890 935.100 323.840 624.430 692.865 123.176 Time deposits Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months- ≤ 12 months - ≤ 3 years > 3 years Description
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
janji dibeli kembali 36.330.064 - - 136.341 - 14.661.443 14.785.558 6.746.722 to repurchase Liabilitas Liabilities
Liabilitas derivatif 2.113.853 - 400.480 183.367 364.358 272.274 265.291 628.083 Derivatives liabilities Simpanan nasabah Deposit from customers
Liabilitas akseptasi 14.793.888 - 2.682.381 6.043.751 5.763.816 204.009 99.931 - Acceptance liabilities Giro dan Demand deposits and wadiah
Efek-efek yang diterbitkan 50.317.764 - 1.840.975 4.160.591 15.495.383 - 23.231.784 5.789.031 Debt securities issued giro wadiah 553.337.122 - 553.337.122 - - - - - demand deposits
Beban yang masih Tabungan dan Saving deposits and wadiah
harus dibayar 4.799.446 - 3.766.151 - - 1.033.295 - - Accrued expenses tabungan wadiah 509.472.004 - 509.013.106 76.016 72.636 95.584 138.457 76.205 saving deposits
Liabilitas lain-lain **) 14.371.118 287.424 11.718.324 1.370.402 - 211.261 783.707 - Other liabilities**) Deposito berjangka 290.687.025 - 172.635.462 98.506.723 14.518.899 4.424.315 601.626 - Time deposits
Pinjaman yang diterima 95.445.459 - 17.156.358 9.331.354 14.934.345 10.812.227 37.678.617 5.532.558 Fund borrowings
Simpanan dari bank lain Deposits from other banks
Pinjaman dan efek-efek Subordinates loans and
Giro, giro wadiah Demand deposits,
subordinasi 415.171 - 9.643 - - 9.643 38.574 157.311 marketable securities
dan wadiah demand deposits
tabungan 6.699.949 - 6.699.949 - - - - - and saving deposits
1.587.719.692 287.424 1.280.171.895 124.015.196 52.550.362 33.548.851 78.169.083 18.976.881
Interbank call money 7.431.438 - 766.698 3.368.967 1.730.129 1.565.644 - - Interbank call money
Deposito berjangka 3.830.443 - 1.201.045 948.084 336.032 1.214.114 131.168 - Time deposits
Perbedaan jatuh tempo 521.722.858 19.460.366 (978.383.241) (59.466.173 ) 20.846.759 90.865.738 193.656.468 1.234.742.941 Maturity gap Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
Posisi neto setelah cadangan Net positions, net of allowance janji dibeli kembali 38.337.611 - - 136.341 - 15.354.025 15.888.241 6.959.004 to repurchase
kerugian penurunan nilai 466.032.071 for impairment losses Liabilitas derivatif 1.493.546 - 736.342 141.834 260.070 110.773 84.881 159.646 Derivative payables
Liabilitas akseptasi 14.793.888 - 2.682.381 6.043.751 5.763.816 204.009 99.931 - Acceptance payables
Efek-efek yang diterbitkan 53.067.478 - 232.629 133.214 16.763.283 1.394.701 27.021.030 7.522.621 Debt securities issued
*) *) Other assets consists of accrued income, receivables from government
Aset lain-lain terdiri dari pendapatan yang masih akan diterima, tagihan Beban yang masih harus dibayar 4.799.446 - 3.766.151 - - 1.033.295 - - Accrued expenses
atas obligasi pemerintah yang diagunkan, piutang transaksi nasabah, bonds pledged as collateral, receivables from customer transactions, Liabilitas lain-lain 14.371.118 287.424 11.718.324 1.370.402 - 211.261 783.707 - Other liabilities
penjualan efek-efek yang masih akan diterima, tagihan terkait dengan receivables from sales of marketable securities, receivables related to Pinjaman yang diterima 97.890.211 - 15.754.464 9.403.206 15.320.290 11.591.168 39.826.261 5.994.822 Fund borrowings
transaksi ATM dan kartu kredit, tagihan terkait bancassurance, dan ATM and credit card transactions, receivables from bancassurance, Pinjaman dan efek-efek Subordinated loans and
and receivables from policyholders. subordinasi 246.846 - 10.219 1.152 1.728 13.098 52.395 168.254 marketable securities
tagihan kepada pemegang polis.
**)
Liabilitas lain-lain terdiri dari utang transaksi nasabah, liabilitas terkait **) Other liabilities consists of customers transfer transaction, liabilities
dengan transaksi ATM dan kartu kredit, setoran jaminan, pembelian efek- Total 1.596.458.125 287.424 1.278.553.892 120.129.690 54.766.883 37.211.987 84.627.697 20.880.552 Total
related to ATM and credit card transactions, guarantee deposits, lease
efek yang masih harus dibayar, liabilitas terkait dengan transaksi transfer liabilities, liabilities related to customer transfer transactions and claim
nasabah, liabilitas sewa dan utang klaim. payables.
PT BANK MANDIRI (PERSERO) TBK 1658 379 1659
380 ANNUAL REPORT 2024
Page 552
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(i) Manajemen risiko likuiditas (lanjutan) (i) Liquidity risk management (continued)
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
Tabel jatuh tempo berikut ini menyajikan The following maturity table provides information book (lanjutan) portfolio (continued)
informasi mengenai perkiraan jatuh tempo dari regarding contractual maturities of administrative
rekening administratif sesuai kontrak berdasarkan accounts based on undiscounted cash flows as of Sumber risiko suku bunga banking book adalah The sources of banking book’s interest rate risk are
arus kas undiscounted pada tanggal 31 December 2024 and 2023 as follows: repricing risk (repricing mismatch antara repricing risk (repricing mismatch between asset
31 Desember 2024 dan 2023 adalah sebagai
komponen aset dan liabilitas), basis risk and liability components), basis risk (usage of
berikut:
(penggunaan suku bunga acuan yang berbeda), different interest rate reference), yield curve risk
2024 yield curve risk (perubahan bentuk dan slope (changes in shape and slope of the yield curve) and
Tidak yield curve) dan option risk (pelunasan kredit atau the option risk (loan repayment or redeem of deposit
mempunyai
kontrak > 1 bulan > 3 bulan > 6 bulan > 1 tahun pencairan deposito sebelum jatuh tempo). Bank before maturity). The Bank uses the repricing gap
jatuh tempo/ - ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/
No maturity ≤ 1 bulan/ > 1 month > 3 months > 6 months > 1 year > 3 tahun/ menggunakan repricing gap dan melakukan and performs sensitivity analysis to obtain the
Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months- ≤ 12 months - ≤ 3 years > 3 years Description
sensitivity analysis guna memperoleh proyeksi projected Net Interest Income (“NII”).
Rekening administratif Administrative accounts perubahan Net Interest Income (“NII”).
Bank garansi yang diterbitkan 138.557.503 - 138.557.503 - - - - - Bank guarantees issued
Fasilitas kredit yang diberikan
yang belum digunakan*) 90.791.348 - 90.791.348 - - - - - Unused loan facilities*)
Letter of credit yang tidak a. Sensitivitas terhadap pendapatan bunga - a. Sensitivity of net interest income
dapat dibatalkan yang Outstanding irrevocable
masih berjalan 22.439.663 - 5.779.806 7.335.780 1.920.992 2.156.983 5.109.344 136.758 letter of credit neto
Standby letter of credit 12.308.689 - 12.308.689 - - - - - Standby letter of credit
264.097.203 - 247.437.346 7.335.780 1.920.992 2.156.983 5.109.344 136.758 Tabel di bawah ini mengikhtisarkan The table below shows the sensitivity of net
sensitivitas pendapatan bunga - neto Bank income for the next 1 (one) year to interest rate
2023
Tidak
Mandiri untuk 1 (satu) tahun ke depan movement of interest bearing assets and
mempunyai
> 1 bulan > 3 bulan > 6 bulan > 1 tahun
terhadap pergerakan suku bunga dari liabilities of Bank Mandiri as of 31 December
kontrak
jatuh tempo/
≤ 1 bulan/
- ≤ 3 bulan/ ≤ 6 bulan/ - ≤ 12 bulan/ - ≤ 3 tahun/ portofolio aset dan liabilitas yang memiliki 2024 and 2023 (Bank Mandiri only) as follows:
No maturity > 1 month > 3 months > 6 months > 1 year > 3 tahun/
Keterangan Total contract ≤ 1 month - ≤ 3 months ≤ 6 months- ≤ 12 months - ≤ 3 years > 3 years Description suku bunga pada tanggal 31 Desember 2024
dan 2023 (Bank Mandiri saja) yaitu:
Rekening administratif Administrative accounts
Bank garansi yang diterbitkan 114.600.453 - 114.600.453 - - - - - Bank guarantees issued
Fasilitas kredit yang diberikan
yang belum digunakan*) 86.976.966 - 86.976.966 - - - - - Unused loan facilities*) Peningkatan Penurunan
Letter of credit yang tidak
dapat dibatalkan yang Outstanding irrevocable 400 bps/ 400 bps/
masih berjalan 20.881.972 - 5.438.044 7.153.328 3.134.565 1.780.902 3.375.133 - letter of credit
Standby letter of credit 14.759.282 - 14.759.282 - - - - - Standby letter of credit Increased by Decreased by
237.218.673 - 221.774.745 7.153.328 3.134.565 1.780.902 3.375.133 - 400 bps 400 bps
*) Termasuk fasilitas kredit committed dan uncommitted kartu kredit yang *) Include unused committed and uncommitted credit card facilities 31 Desember 2024 31 December 2024
belum digunakan.
Menambah/(mengurangi) Increase/(decrease)
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book pendapatan bunga - neto 1.198.553 (4.378.629) net interest income
book portfolio
Peningkatan Penurunan
Risiko pasar adalah risiko pada posisi neraca dan Market risk is the risk of balance sheet position and 400 bps/ 400 bps/
rekening administratif, termasuk transaksi administrative accounts, including derivative
Increased by Decreased by
derivatif, akibat perubahan secara keseluruhan transactions, resulted from changes in market
dari kondisi pasar, termasuk risiko perubahan conditions, including changes in option price risk. 400 bps 400 bps
harga option.
31 Desember 2023 31 December 2023
Pengelolaan risiko pasar banking book dilakukan Managing market risk on banking book is performed Increase/(decrease)
Menambah/(mengurangi)
dengan mengoptimalkan struktur laporan posisi by optimising the structure of the Bank's statement
pendapatan bunga - neto 121.234 (3.091.515) net interest income
keuangan Bank untuk mendapatkan imbal hasil of financial position to obtain maximum yield of
yang maksimal sesuai tingkat risiko yang dapat return at acceptable risk level to the Bank. The
diterima Bank. Pengendalian risiko pasar banking monitoring of market risk on banking book is Proyeksi di atas mengasumsikan bahwa The above projections assumed that all other
book dilakukan dengan menetapkan limit yang performed by setting a limit which is refer to the seluruh variabel lainnya adalah konstan variables are held constant at reporting date.
mengacu pada ketentuan Regulator dan internal regulator requirements and the internal policies, pada tanggal pelaporan keuangan.
yang dimonitor secara mingguan maupun which are monitored on a weekly and monthly basis
bulanan oleh Market Risk Management Unit. by the Market Risk Management Unit.
PT BANK MANDIRI (PERSERO) TBK 1660 381 1661
382 ANNUAL REPORT 2024
Page 553
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
book (lanjutan) portfolio (continued)
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
book (lanjutan) portfolio (continued) c. Eksposur Bank Mandiri terhadap risiko c. Bank Mandiri’s exposure to interest rate risk
tingkat suku bunga (repricing gap) (lanjutan) (repricing gap) (continued)
b. Sensitivitas pendapatan bunga untuk b. Sensitivity of interest income from financial 2024
kelompok nilai wajar melalui pendapatan assets classified at fair value through other
komprehensif lain comprehensive income Dikenakan bunga/Interest bearing
Lebih dari Lebih dari
1 bulan tapi 3 bulan tapi Lebih dari Lebih dari Lebih dari Lebih dari
Kurang dari tidak lebih tidak lebih 1 tahun tapi 2 tahun tapi 3 tahun tapi 4 tahun tapi
Tabel di bawah ini mengikhtisarkan The table below shows the sensitivity of Bank sama dari 3 bulan/ dari 1 tahun/ tidak lebih tidak lebih tidak lebih tidak lebih
dengan Over 1 Over 3 dari 2 tahun/ dari 3 tahun/ dari 4 tahun/ dari 5 tahun/ Tidak
sensitivitas pendapatan bunga untuk Mandiri’s interest income from available for sale 1 bulan/ month but months but Over 1 year Over 2 years Over 3 years Over 4 years dikenakan
Less than or not more not more but not but not but not but not Lebih dari bunga/
kelompok nilai wajar melalui pendapatan marketable securities to movement of interest equal to than than more than more than more than more than 5 tahun/ Non-interest
1 month 3 months 1 year 2 years 3 years 4 years 5 years Over 5 years bearing Total
komprehensif lain pada tanggal rates as of 31 December 2024 and 2023 which
31 Desember 2024 dan 2023 yang akan will be due in 12 (twelve) months due to interest Current accounts
jatuh tempo dalam 12 (dua belas) bulan atas rate changes (Bank Mandiri only) as follows: Giro pada
Bank Indonesia - - - - - - - - 105.146.044 105.146.044
with Bank
Indonesia
perubahan tingkat suku bunga (Bank Mandiri Giro pada
bank lain 45.187.565 - - - - - - - 1.480.874 46.668.439
Current accounts
with other banks
saja) yaitu: Penempatan pada
Bank Indonesia
Placements with
Bank Indonesia
dan bank lain 21.523.169 155.798 156.365 440.848 - 1.866.502 - - 39.087.372 63.230.054 and other banks
Marketable
Peningkatan Penurunan Efek-efek 21.988.643 3.741.619 18.072.279 5.272.650 8.126.793 2.376.911 2.218.345 4.187.119 29.545.189 95.529.548 securities
Obligasi
400 bps/ 400 bps/ pemerintah 3.639.987 107.534 19.873.009 32.647.761 13.303.790 9.634.768 33.397.254 139.248.922 35.419.634 287.272.659
Government bonds
Tagihan lainnya - Other receivables
Increased by Decreased by transaksi - trade
perdagangan 6.224.035 10.952.067 11.407.807 82.687 1.307.521 - - - - 29.974.117 transactions
400 bps 400 bps Tagihan atas Securities
efek-efek yang purchased
dibeli dengan janji under agreements
dijual kembali 8.113.681 132.240 44.217 - - - - - - 8.290.138 to resell
31 Desember 2024 31 December 2024 Tagihan Derivative
derivatif 753.470 542.038 471.997 447.324 1.615.679 1.045.009 2.745.171 140.820 - 7.761.508 receivables
Menambah/(mengurangi) Increase/(decrease) Kredit yang diberikan Loans and
dan piutang/ sharia
pendapatan bunga 134.562 (132.419) interest income pembiayaan receivables/
syariah*) 274.907.445 584.062.214 257.636.297 61.015.616 45.598.711 23.885.976 13.455.614 87.484.113 275.170.626 1.623.216.612 financing*)
Piutang Consumer
Peningkatan Penurunan pembiayaan
konsumen 1.572.853 3.129.605 12.000.669 11.812.941 7.554.091 4.007.187 1.379.561 116.399 - 41.573.306
financing
receivables
400 bps/ 400 bps/ Investasi bersih Net investment
dalam sewa finance
Increased by Decreased by pembiayaan 294.226 559.844 2.084.949 1.820.435 768.637 178.480 50.505 - - 5.757.076 leases
Tagihan Acceptance
400 bps 400 bps akseptasi - - - - - - - - 9.313.865 9.313.865 receivables
Aset lain-lain 10.849.946 418.823 509.680 915.082 2.853.266 1.975.182 - - 415.944 17.937.923 Other assets
395.055.020 603.801.782 322.257.269 114.455.344 81.128.488 44.970.015 53.246.450 231.177.373 495.579.548 2.341.671.289
31 Desember 2023 31 December 2023
Menambah/(mengurangi) Increase/(decrease) Simpanan
nasabah
Deposits from
customers
pendapatan bunga 211.716 (212.083) interest income Giro dan
Demand deposits
and wadiah
giro wadiah 317.911.225 6.521.625 29.347.315 39.129.753 39.129.753 39.129.753 39.129.753 39.129.753 19.147.079 568.576.009 demand deposits
Tabungan dan Saving deposits
tabungan and wadiah
Proyeksi di atas mengasumsikan bahwa The above projections assumed that all other Wadiah 149.933.058 10.604.237 47.656.190 63.393.930 63.363.085 63.327.651 63.321.756 63.311.822 55.280.067 580.191.796 saving deposits
seluruh variabel lainnya adalah konstan variables are held constant at reporting date. Deposito
berjangka 175.497.380 99.408.058 18.675.678 3.885.676 360 - - - - 297.467.152
Time
deposits
Simpanan dari Deposits from
pada tanggal pelaporan keuangan. bank lain other banks
Demand deposits,
wadiah demand
Sensitivitas pendapatan bunga untuk The sensitivities of interest income from fair Giro,
giro wadiah
deposits
and saving
kelompok nilai wajar melalui pendapatan value through other comprehensive income dan tabungan 5.773.453 88.246 397.105 529.474 529.474 529.474 529.474 529.474 183.864 9.090.038 deposits
Interbank call Interbank call
komprehensif lain, tidak memperhitungkan without considering the effect off hedging and money 3.334.863 2.293.118 4.333.573 - - - - - - 9.961.554 money
efek dari lindung nilai dan tindakan-tindakan actions that Bank Mandiri would take to mitigate Deposito
berjangka 6.855.923 496.106 27.478 128.760 482.850 - - - - 7.991.117
Time
deposits
Bank Mandiri untuk mengurangi risiko atas the impact of this interest rate risk. In practice, Liabilitas atas Securities
tingkat suku bunga. Dalam kenyataannya, Bank Mandiri proactively seeks to mitigate the
efek-efek yang
dijual dengan janji
sold under
agreements
Bank Mandiri secara proaktif melakukan effect of prospective interest movements. dibeli kembali
Liabilitas
58.138.164 - 2.000.559 13.724.484 12.052.057 1.995.091 2.345.870 - - 90.256.225 to repurchase
Derivative
mitigasi atas efek prospektif pergerakan derivatif 782.342 584.340 275.175 443.776 1.528.575 958.146 2.668.461 96.183 - 7.336.998 payables
tingkat suku bunga. Liabilitas
akseptasi - - - - - - - - 9.136.013 9.136.013
Acceptance
payables
Efek-efek yang Debt securities
diterbitkan - 1.009.447 8.745.765 15.643.531 3.564.594 3.665.142 2.260.225 - 6.252.363 41.141.067 issued
c. Eksposur Bank Mandiri terhadap risiko c. Bank Mandiri’s exposure to interest rate risk Beban yang
tingkat suku bunga (repricing gap) (repricing gap) masih harus
dibayar - - - - - - - - 5.466.461 5.466.461
Accrued
expenses
Liabilitas lain-lain 7.669.606 1.368.247 - 204.450 1.412.130 - - - 198.737 10.853.170 Other liabilities
Pinjaman yang Fund
Tabel di bawah ini mengikhtisarkan aset dan The tables below summarise Bank Mandiri’s diterima
Pinjaman dan
2.577.152 14.111.847 46.682.264 24.507.489 31.209.765 4.186.787 1.473.585 3.749.229 19.417.863 147.915.981 borrowings
Subordinated loans
liabilitas keuangan Bank Mandiri pada nilai financial asset and liabilities at carrying efek-efek
subordinasi - - - - - - - 203.562 200.000 403.562
and marketable
securitites
tercatat, yang dikategorikan menurut mana amounts categorised by earlier of contractual
728.473.166 136.485.271 158.141.102 161.591.323 153.272.643 113.792.044 111.729.124 107.020.023 115.282.447 1.785.787.143
yang lebih dulu antara tanggal repricing repricing date or maturity dates:
Total Total interest
secara kontraktual (contractual repricing) atau repricing gap
suku bunga (333.418.146) 467.316.511 164.116.167 (47.135.979) (72.144.155) (68.822.029) (58.482.674) 124.157.350 380.297.101 555.884.146
repricing
gap
tanggal jatuh tempo:
*) Termasuk piutang/dan pembiayaan Entitas Anak yang menjalankan usaha secara syariah *) Represent receivables/and financing from Subsidiary engaged in sharia business which earn
dimana menerima imbalan berupa margin dan bagi hasil margin and profit sharing.
PT BANK MANDIRI (PERSERO) TBK 1662 383 166384 ANNUAL REPORT 2024
Page 554
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
book (lanjutan) portfolio (continued)
(ii) Manajemen risiko suku bunga portfolio banking (ii) Interest rate risk management on banking book
c. Eksposur Bank Mandiri terhadap risiko c. Bank Mandiri’s exposure to interest rate risk
tingkat suku bunga (repricing gap) (lanjutan) (repricing gap) (continued) book (lanjutan) portfolio (continued)
2023
Dikenakan bunga/Interest bearing Untuk mengetahui dampak perubahan suku To assess the impact of changes in interest rates
Lebih dari Lebih dari
1 bulan tapi 3 bulan tapi Lebih dari Lebih dari Lebih dari Lebih dari bunga dan nilai tukar pada kondisi ekstrim (krisis) and exchange rates at extreme conditions (crisis) to
Kurang dari tidak lebih tidak lebih 1 tahun tapi 2 tahun tapi 3 tahun tapi 4 tahun tapi
sama dari 3 bulan/ dari 1 tahun/ tidak lebih tidak lebih tidak lebih tidak lebih terhadap pendapatan dan modal, Bank earnings and capital, the Bank conducts stress
dengan Over 1 Over 3 dari 2 tahun/ dari 3 tahun/ dari 4 tahun/ dari 5 tahun/ Tidak
1 bulan/
Less than or
month but
not more
months but Over 1 year Over 2 years Over 3 years Over 4 years
not more but not but not but not but not Lebih dari
dikenakan
bunga/ melakukan stress testing risiko pasar banking testing on the market risk of banking book regularly.
equal to than than more than more than more than more than 5 tahun/ Non-interest
1 month 3 months 1 year 2 years 3 years 4 years 5 years Over 5 years bearing Total book secara berkala.
Current accounts
Giro pada with Bank
Bank Indonesia - - - - - - - - 108.605.322 108.605.322 Indonesia (iii) Manajemen pricing (iii) Pricing management
Giro pada Current accounts
bank lain 34.531.618 - - - - - - - 2.074.472 36.606.090 with other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 55.184.180 1.417.743 78.823 - - - - - 17.207.411 73.888.157 and other banks Bank menerapkan kebijakan pricing baik untuk The Bank implements pricing policy for loans or
Marketable
Efek-efek
Obligasi
22.838.409 7.271.250 9.799.260 5.322.235 4.246.938 8.232.473 2.228.168 6.167.194 28.590.189 94.696.116 securities
produk dana maupun produk kredit. Kebijakan deposit products. The pricing policy is one of the
pemerintah 936.853 5.792.369 16.768.419 22.549.891 28.136.168 13.652.381 10.117.146 167.590.272 43.639.472 309.182.971 Government bonds
Tagihan lainnya - Other receivables pricing merupakan salah satu strategi untuk Bank’s strategy to maximise Net Interest Margin
transaksi - trade
perdagangan
Tagihan atas
5.403.887 11.847.619 7.534.017 - - - - 1.259.030 - 26.044.553 transactions
Securities memaksimalkan Net Interest Margin (“NIM”) dan (“NIM”) and to support the Bank to dominate the
efek-efek yang purchased
dibeli dengan janji under agreements sekaligus mendukung Bank menguasai market market share by considering the competition
dijual kembali 22.689.183 2.772 973 - - - - - - 22.692.928 to resell
Tagihan
derivatif 6.819 - 261.822 169.585 92.038 43.732 448.145 55.226 917.564 1.994.931
Derivative
receivables share dengan mempertimbangkan kondisi condition.
Kredit yang diberikan Loans and
dan piutang/ sharia persaingan.
pembiayaan receivables/
syariah*) 217.328.322 507.823.263 215.974.740 55.468.468 32.162.877 15.190.784 10.272.960 67.703.244 237.907.537 1.359.832.195 financing*)
Piutang Consumer
pembiayaan financing
konsumen 1.216.323 2.344.176 9.310.284 9.500.663 6.086.582 3.138.168 1.089.394 64.206 - 32.749.796 receivables Bank secara konsisten berupaya menerapkan The Bank consistently manages to apply the
Investasi bersih Net investment
dalam sewa
pembiayaan 301.803 587.456 2.182.092 1.642.968 643.162 116.788 14.973 - - 5.489.242
finance
leases
strategi sebagai market leader dalam hal pricing strategy as market leader in terms of fund pricing.
Tagihan Acceptance
akseptasi - - - - - - - - 14.793.888 14.793.888 receivables pendanaan. Namun demikian, dengan However, considering the liquidity conditions and
Aset lain-lain 15.785.032 347.421 465.207 992.615 2.679.499 2.299.589 - - 296.998 22.866.361 Other assets
376.222.429 537.434.069 262.375.637 95.646.425 74.047.264 42.673.915 24.170.786 242.839.172 454.032.853 2.109.442.550
mempertimbangkan kondisi likuiditas dan funding needs, the Bank may implement an
kebutuhan dana, Bank dapat menerapkan aggressive strategy (greater than major
Simpanan Deposits from
nasabah customers
Demand deposits strategi agresif (lebih besar dari pesaing utama) competitors) or defensive (equal to or smaller than
Giro dan and wadiah
giro wadiah 310.235.906 6.233.119 28.049.036 37.398.714 37.398.714 37.398.714 37.398.714 37.398.714 20.847.525 552.359.156 demand deposits atau defensif (sama atau lebih kecil dari pesaing major competitors).
Tabungan dan Saving deposits
tabungan
Wadiah
128.443.425 9.466.517 42.425.476 56.434.347 56.390.124 56.365.914 56.369.579 56.369.733 47.026.374 509.291.489 and wadiah
saving deposits
utama).
Deposito Time
berjangka 174.166.615 96.239.651 15.319.326 4.071.912 - - - - - 289.797.504 deposits
Simpanan dari Deposits from
bank lain other banks
Demand deposits,
Dalam menetapkan suku bunga kredit, Bank In determine interest rates, the Bank implements
wadiah demand
Giro, deposits menerapkan risk based pricing yaitu pemberian risk-based pricing by providing a range of interest
giro wadiah and saving
dan tabungan 2.163.848
Interbank call
123.848 557.317 743.089 743.089 743.089 743.089 743.089 133.125 6.693.583 deposits
Interbank call
suku bunga kredit kepada nasabah bervariasi rate of loan to customers based on credit risk level.
money 4.358.522 2.235.673 687.701 - - - - - - 7.281.896 money
Deposito Time berdasarkan tingkat risiko kreditnya. Dalam In order to minimize interest rate risk, the loan
berjangka 1.932.928 985.930 790.443 - - - - - - 3.709.301 deposits
Liabilitas atas
efek-efek yang
Securities
sold under
rangka meminimalkan risiko suku bunga, maka interest rate is adjusted with interest rate from cost
dijual dengan janji agreements
dibeli kembali - - 14.797.950 1.647.789 13.137.601 4.821.862 1.924.862 - - 36.330.064 to repurchase suku bunga kredit disesuaikan dengan suku of funds. Other than cost of funds, loan interest
Liabilitas Derivative
derivatif
Liabilitas
28.975 7.717 373.278 156.490 108.802 24.643 430.159 17.685 966.104 2.113.853 payables
Acceptance
bunga sumber dana pembiayaan. Selain biaya rates are determined with consideration to
akseptasi - - - - - - - - 14.793.888 14.793.888 payables
Efek-efek yang Debt securities dana, suku bunga kredit ditetapkan dengan overhead costs, credit risk premiums and profit
diterbitkan - 200.000 17.162.101 9.247.021 16.436.111 2.021.773 3.668.974 - 1.781.784 50.517.764 issued
Beban yang
masih harus Accrued
mempertimbangkan biaya overhead, premi risiko margins as well as taking into account the Bank's
dibayar - - - - - - - - 4.799.446 4.799.446 expenses
Liabilitas lain-lain 11.718.324 1.370.402 - 211.261 783.707 - - - 287.424 14.371.118 Other liabilities kredit dan marjin keuntungan Bank dengan tetap competitiveness with its major competitors. Interest
Pinjaman yang Fund
diterima
Pinjaman dan
6.734.351 12.168.860 34.416.051 10.253.388 15.133.164 1.122.090 885.004 2.056.247 12.676.304 95.445.459 borrowings
Subordinated loans
memperhatikan competitiveness dengan pesaing rates for loan can be either a floating or a fixed rate
efek-efek and marketable
subordinasi - - - - - - - 215.171 - 215.171 securitites utama. Suku bunga kredit dapat berupa suku for certain tenors.
639.782.894 129.031.717 154.578.679 120.164.011 140.131.312 102.498.085 101.420.381 96.800.639 103.311.974 1.587.719.692 bunga mengambang (floating rate) atau suku
Total Total interest
repricing gap repricing bunga tetap (fixed rate) untuk tenor tertentu.
suku bunga (263.560.465) 408.402.352 107.796.958 (24.517.586) (66.084.048) (59.824.170) (77.249.595) 146.038.533 350.720.879 521.722.858 gap
*) Termasuk piutang/dan pembiayaan Entitas Anak yang menjalankan usaha secara syariah *) Represent receivables/and financing from Subsidiary engaged in sharia business which earn
dimana menerima imbalan berupa margin dan bagi hasil margin and profit sharing.
PT BANK MANDIRI (PERSERO) TBK 1664 385 1665
386 ANNUAL REPORT 2024
Page 555
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
(iv) Manajemen risiko nilai tukar (iv) Foreign exchange risk management a. Eksposur Bank Mandiri atas risiko nilai tukar a. Bank Mandiri exposure to foreign currency
mata uang asing exchange rate risk
Risiko nilai tukar adalah potensi kerugian yang Exchange rate risk represents potential loss arising
Tabel di bawah ini mengikhtisarkan eksposur The table below summaries the Group’s
timbul akibat pergerakan nilai tukar di pasar yang from unfavourable exchange rate movements in
Grup atas risiko nilai tukar mata uang asing exposure of foreign currency exchange rate
berlawanan pada saat Bank memiliki posisi the market when the Bank has an open position. pada tanggal 31 Desember 2024 dan 2023. risk as of 31 December 2024 and 2023.
terbuka. Bank menerapkan manajemen risiko The Bank applies a proper foreign exchange risk Termasuk di dalamnya adalah instrumen Included in the table are the Group’s financial
nilai tukar yang memadai sehingga terhindar dari management to avoid loss arising from exchange keuangan Grup pada nilai tercatat, instruments at carrying amount, categorised
dikategorikan berdasarkan jenis mata uang. by currencies.
kerugian akibat perubahan atau volatilitas nilai rate changes or volatility. Exchange rate risk arises
tukar. Risiko nilai tukar berasal dari transaksi from foreign exchange currency transactions with 2024
Dolar Pound
valuta asing dengan nasabah atau counterparty customer or counterparty which leads to an open Amerika Sterling
Serikat/ Dolar Dolar Yuan Inggris/
yang menyebabkan posisi terbuka dalam valuta position in foreign currency or structural positions United Euro Eropa/ Singapura/ Yen Jepang/ Australia/ China/ Great Britain
States European Singapore Japanese Australian Chinese Pound- Lain-lain/
asing maupun posisi struktural dalam valuta in foreign currencies due to capital investment. The Dollar Euro Dollar Yen Dollar Yuan sterling Others Total
asing akibat penyertaan modal. Bank mengelola Bank manages exchange rate risk by monitoring
Aset Assets
risiko nilai tukar dengan melakukan pemantauan and managing the Net Open Position (“NOP”) in Kas
Giro pada
2.336.137 306.836 231.324 67.744 273.072 5.379 31.811 435.539 3.687.842 Cash
Current accounts
dan pengelolaan Posisi Devisa Neto (“PDN”) accordance with internal limits and the regulation Bank Indonesia
Giro pada
13.738.349 - - - - - - - 13.738.349 with Bank Indonesia
Current accounts with
bank lain 29.598.431 5.920.871 905.392 5.858.813 229.755 1.784.098 1.048.389 918.300 46.264.049
sesuai dengan limit internal dan ketentuan Bank of Bank Indonesia. Penempatan pada
other banks
Placement with
Bank Indonesia Bank Indonesia
Indonesia. dan bank lain 30.350.296 - 35.889 - - 201.757 - 105.729 30.693.671 and other banks
Efek-efek 24.727.200 - 644.529 10.385 - 73.676 - - 25.455.790 Marketable securities
Obligasi pemerintah 50.464.201 1.138.143 - - - - - - 51.602.344 Government bonds
Tagihan lainnya - Other receivables -
Perhitungan PDN pada tanggal 31 Desember The calculation of the net open position as of transaksi trade
perdagangan 11.446.140 85.543 30.726 11.585 - 152.884 40.038 18.321 11.785.237 transactions
2024 dan 2023 berdasarkan Peraturan Bank 31 December 2024 and 2023 is based on Bank Tagihan derivatif 6.530.888 26.749 4 13.091 42 23.694 2.515 133 6.597.116 Derivative receivables
Kredit yang diberikan
Indonesia No. 12/10/PBI/2010 tanggal 1 Juli 2010 Indonesia’s Regulation No. 12/10/PBI/2010 dated dan piutang/ Loans and sharia
pembiayaan receivables/
yang telah diperbaharui oleh Peraturan Bank 1 July 2010 which amended by Bank Indonesia’s syariah 271.899.002 5.309.651 1.662.946 32.067 1.130.626 4.829.413 516.849 - 285.380.554 financing
Tagihan Acceptance
Indonesia No. 17/5/PBI/2015 tanggal 29 Mei Regulation No. 17/5/PBI/2015 dated on 29 May akseptasi 3.080.537 255.283 2.869 54.769 - 366.435 - 40.036 3.799.929 receivables
Aset lain-lain 3.371.087 95.210 10.644 259 6.203 28.771 8.829 76 3.521.079 Other assets
2015 yang mengatur mengenai penghapusan 2015 regarding removal implementation NOP 30
Total aset 447.542.268 13.138.286 3.524.323 6.048.713 1.639.698 7.466.107 1.648.431 1.518.134 482.525.960 Total asset
peraturan PDN 30 menit. Sesuai dengan minutes. In accordance with Bank Indonesia Liabilitas Liabilities
Peraturan Bank Indonesia, rasio PDN secara Regulation, the overall NOP ratio is the total Simpanan nasabah Deposits from customers
Demand deposits
keseluruhan adalah penjumlahan nilai absolut absolute amount from the net difference between Giro dan
giro wadiah 177.865.251 4.164.814 601.942 1.479.829 154.963 2.199.676 68.938 100.613
and wadiah
186.636.026 demand deposits
Saving deposits and
dari selisih bersih antara aset dan liabilitas dalam assets and liabilities for each foreign currency on Tabungan dan wadiah saving
tabungan wadiah 39.539.856 480.402 702.088 3.786.159 217.302 53.919 179.728 44.900 45.004.354 deposits
laporan posisi keuangan untuk setiap mata uang statement of financial position which presented in Deposito berjangka 37.559.481 19.941 608.155 36.194 30.906 776.103 1.611 35.125 39.067.516 Time deposits
Deposits from
asing yang dinyatakan dalam Rupiah ditambah Rupiah added with the net difference between Simpanan dari bank lain other banks
Demand deposits,
dengan selisih bersih dari tagihan dan liabilitas receivables and payables of commitments and Giro, giro wadiah wadiah demand
dan deposits and
komitmen dan kontinjensi, yang dicatat dalam contingencies for each foreign currency tabungan 5.032.056 345 1.608 419 - 476 - 43 5.034.947 saving deposits
Interbank call money 5.713.725 - - - - 3.547.829 - - 9.261.554 Interbank call money
rekening administratif, untuk setiap mata uang recorded in administrative which presented in Deposito berjangka 3.255.487 - - - - - - - 3.255.487 Time deposits
Liabilitas atas efek-efek Securities sold under
asing, yang dinyatakan dalam Rupiah. PDN Rupiah. The net open position for the statement of yang dijual dengan agreements to
janji dibeli kembali 32.671.051 - - - - - - - 32.671.051 repurchase liabilities
untuk laporan posisi keuangan adalah selisih financial position is the net difference between Liabilitas derivatif 6.414.612 672 31 96.580 30 17.476 - 20 6.529.421 Derivative payable
Liabilitas akseptasi 3.080.537 255.283 2.869 54.769 - 366.435 - 40.036 3.799.929 Acceptance payables
bersih jumlah aset dan jumlah liabilitas dalam total assets and liabilities for each foreign Efek-efek yang Debt securities
diterbitkan 17.676.520 - - - - - - - 17.676.520 issued
mata uang asing yang dinyatakan dalam Rupiah. currency which presented in Rupiah. As of 20 Beban yang masih
harus dibayar 1.366.463 1.247 49.275 138 140 42.149 58 6.906 1.466.376 Accrued expenses
Terhitung tanggal 20 Maret 2020 sesuai dengan March 2020, in accordance with BI Letter Liabilitas lain-lain 599.223
Pinjaman yang diterima 97.213.556
26.618
-
153.625
-
42.659
-
19.647
-
391.407
-
2.719
-
60.220
-
1.296.118
97.213.556
Other liabilities
Fund borrowings
Surat BI No. 22/53/DPPK/Srt/B, transaksi No. 22/53/DPPK/Srt/B, Domestic Non-Deliverable Pinjaman dan
efek-efek
Subordinated loans
and marketable
subordinasi 104.015 - - - - - - - 104.015 securities
Domestic Non-Deliverable Forward (“DNDF”) Forward (“DNDF”) transactions are included in the
Total liabilitas 428.091.833 4.949.322 2.119.593 5.496.747 422.988 7.395.470 253.054 287.863 449.016.870 Total liabilities
disertakan ke dalam perhitungan PDN. NOP calculation.
Laporan posisi Net statement of
keuangan bersih 19.450.435 8.188.964 1.404.730 551.966 1.216.710 70.637 1.395.377 1.230.271 33.509.090 financial position
Rekening
administratif Administrative
bersih 17.859.719 (7.472.470) (1.337.325) (638.533) (1.210.033) 486.186 (1.380.114) (1.068.819) 5.238.611 accounts - net
PT BANK MANDIRI (PERSERO) TBK 1666 387 1667
388 ANNUAL REPORT 2024
Page 556
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued) B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued) (iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
a. Eksposur Bank Mandiri atas risiko nilai tukar a. Bank Mandiri exposure to foreign currency b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
mata uang asing (lanjutan) exchange rate risk (continued) uang asing adalah sebagai berikut: in foreign currencies are as follows:
Tabel di bawah ini mengikhtisarkan eksposur The table below summaries the Group’s 2024
Grup atas risiko nilai tukar mata uang asing exposure of foreign currency exchange rate
pada tanggal 31 Desember 2024 dan 2023. risk as of 31 December 2024 and 2023. Ekuivalen Mata uang
Termasuk di dalamnya adalah instrumen Included in the table are the Group’s financial Rupiah asing
keuangan Grup pada nilai tercatat, instruments at carrying amount, categorised (dalam jutaan)/ (dalam ribuan)/
dikategorikan berdasarkan jenis mata uang by currencies. (continued) Rupiah Foreign
(lanjutan). Equivalent Currencies
(in million) (in thousand)
2023
Dolar Pound
Amerika Sterling Aset Assets
Serikat/ Dolar Dolar Yuan Inggris/
United Euro Eropa/ Singapura/ Yen Jepang/ Australia/ China/ Great Britain
States European Singapore Japanese Australian Chinese Pound- Lain-lain/
Kas Cash
Dollar Euro Dollar Yen Dollar Yuan sterling Others Total Dolar Amerika Serikat 2.336.137 145.147 United States Dollar
Euro Eropa 306.836 18.310 European Euro
Aset Assets Dolar Australia 273.072 27.270 Australian Dollar
Kas 1.784.628 411.511 195.452 63.301 308.730 4.286 62.835 380.577 3.211.320 Cash
Giro pada Current accounts Dolar Singapura 231.324 19.530 Singapore Dollar
Bank Indonesia 12.780.622 - - - - - - - 12.780.622 with Bank Indonesia Yen Jepang 67.744 657.517 Japanese Yen
Giro pada Current accounts with
bank lain 21.647.171 4.785.409 693.995 2.484.498 238.174 3.861.548 641.562 1.394.980 35.747.337 other banks Pound Sterling Inggris 31.811 1.573 Great Britain Pound Sterling
Penempatan pada Placement with Dolar Hong Kong 13.031 6.286 Hong Kong Dollar
Bank Indonesia Bank Indonesia
dan bank lain 39.408.595 34.104 23.423 - - 542.472 - - 40.008.594 and other banks Yuan China 5.379 2.439 Chinese Yuan
Efek-efek 20.013.249 - 278.097 893 - 22.272 - - 20.314.511 Marketable securities Lain-lain 422.508 26.251 Others
Obligasi pemerintah 51.651.407 1.136.362 - - - - - - 52.787.769 Government bonds
Tagihan lainnya - Other receivables -
transaksi trade 3.687.842 904.323
perdagangan 11.926.761 83.473 14.264 13.964 - 38.089 1.218 - 12.077.769 transactions
Tagihan atas efek-efek - Securities sold under
yang dibeli dengan - agreements to Giro pada Current accounts with
janji dijual kembali 478.523 - - - - - - - 478.523 repurchase Bank Indonesia Bank Indonesia
Tagihan derivatif 1.282.658 28.434 - 52.395 435 3.619 9.389 - 1.376.930 Derivative receivables
Kredit yang diberikan Dolar Amerika Serikat 13.738.349 853.579 United States Dollar
dan piutang/ Loans and sharia
pembiayaan receivables/
syariah 249.203.231 5.815.518 442.690 1.643 805.990 2.823.484 - 3.976 259.096.532 financing Giro pada Current accounts with
Tagihan Acceptance bank lain other banks
akseptasi 4.381.757 551.561 3.241 47.404 - 296.548 - 327.886 5.608.397 receivables
Aset lain-lain 4.002.652 79.052 507 159 11.376 16.039 23 96 4.109.904 Other assets Dolar Amerika Serikat 29.598.431 1.838.983 United States Dollar
Euro Eropa 5.920.871 353.314 European Euro
Total aset 418.561.254 12.925.424 1.651.669 2.664.257 1.364.705 7.608.357 715.027 2.107.515 447.598.208 Total asset
Yen Jepang 5.858.813 56.865.117 Japanese Yen
Liabilitas Liabilities Yuan China 1.784.098 809.118 Chinese Yuan
Simpanan nasabah Deposits from customers
Demand deposits
Pound Sterling Inggris 1.048.389 51.853 Great Britain Pound Sterling
Giro dan and wadiah Dolar Singapura 905.392 76.439 Singapore Dollar
giro wadiah 177.046.247 3.580.250 406.399 936.610 62.103 3.251.028 42.362 290.599 185.615.598 demand deposits
Saving deposits and
Dolar Australia 229.755 22.945 Australian Dollar
Tabungan dan wadiah saving Dolar Hong Kong 58.216 28.081 Hong Kong Dollar
tabungan wadiah 35.560.169 501.079 609.628 2.564.440 166.223 104.176 103.513 42.375 39.651.603 deposits Lain-lain 860.084 53.438 Others
Deposito berjangka 29.776.332 20.323 623.214 109.047 22.086 470.257 1.394 35.665 31.058.318 Time deposits
Deposits from
Simpanan dari bank lain other banks
Demand deposits,
46.264.049 60.099.288
Giro, giro wadiah wadiah demand
dan deposits and Penempatan pada Placement with
tabungan 2.427.071 641 1.192 443 - 495 - 45 2.429.887 saving deposits
Interbank call money 4.927.040 - - - - 2.039.856 - - 6.966.896 Interbank call money Bank Indonesia dan bank lain Bank Indonesia and other banks
Deposito berjangka 3.125.591 - - - - - - - 3.125.591 Time deposits Dolar Amerika Serikat 30.350.296 1.885.697 United States Dollar
Liabilitas atas efek-efek Securities sold under
yang dijual dengan agreements to Yuan China 201.757 91.500 Chinese Yuan
janji dibeli kembali 36.330.064 - - - - - - - 36.330.064 repurchase liabilities Dolar Hong Kong 105.729 51.000 Hong Kong Dollar
Liabilitas derivatif 1.322.233 27.742 5.252 1.286 2.088 3.655 4.195 7.054 1.373.505 Derivative payable
Liabilitas akseptasi 4.381.757 551.561 3.241 47.404 - 296.548 - 327.886 5.608.397 Acceptance payables Dolar Singapura 35.889 3.030 Singapore Dollar
Efek-efek yang 3.610.540 Debt securities
diterbitkan 28.421.722 - - - - - - - 28.421.722 issued
Beban yang masih
30.693.671 2.031.227
harus dibayar 981.490 1.268 25.641 146 140 32.538 360 7.410 1.048.993 Accrued expenses Efek-efek Marketable securities
Liabilitas lain-lain 1.764.092 241.369 204.655 22.725 69.560 933.179 19.810 99.982 3.355.372 Other liabilities
Pinjaman yang diterima 56.499.149 - - - - - - - 56.499.149 Fund borrowings
Dolar Amerika Serikat 24.727.200 1.536.329 United States Dollar
Pinjaman dan Subordinated loans Dolar Singapura 644.529 54.416 Singapore Dollar
efek-efek and marketable Yuan China 73.676 33.413 Chinese Yuan
subordinasi 115.735 - - - - - - - 115.735 securities
Yen Jepang 10.385 100.796 Japanese
Total liabilitas 382.678.692 4.924.233 1.879.222 3.682.101 322.200 7.131.732 171.634 811.016 401.600.830 Total liabilities
Laporan posisi Net statement of 25.455.790 1.724.954
keuangan bersih 35.882.562 8.001.191 (227.553) (1.017.844) 1.042.505 476.625 543.393 1.296.499 45.997.378 financial position
Rekening
administratif Administrative
bersih (5.747.875) (5.378.490) 340.070 786.474 (1.025.908) (130.300) (432.491) (975.166) (12.563.685) accounts - net
PT BANK MANDIRI (PERSERO) TBK 1668 389 1669
390 ANNUAL REPORT 2024
Page 557
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued) B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued) (iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows
uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows (continued):
(continued):
2024
2024
Ekuivalen Mata uang
Ekuivalen Mata uang Rupiah asing
Rupiah asing (dalam jutaan)/ (dalam ribuan)/
(dalam jutaan)/ (dalam ribuan)/ Rupiah Foreign
Equivalent Currencies
Rupiah Foreign (in million) (in thousand)
Equivalent Currencies
(in million) (in thousand) Aset (lanjutan) Assets (continued)
Aset lain-lain Other assets
Aset (lanjutan) Assets (continued) Dolar Amerika Serikat 3.371.087 209.450 United States Dollar
Euro Eropa 95.210 5.681 European Euro
Obligasi pemerintah Government bonds Yuan China 28.771 13.048 Chinese Yuan
Dolar Amerika Serikat 50.464.201 3.135.396 United States Dollar Dolar Singapura 10.644 898 Singapore Dollar
Euro Eropa 1.138.143 67.916 European Euro Pound Sterling Inggris 8.829 437 Great Britain Pound Sterling
Dolar Australia 6.203 619 Australian Dollar
Yen Jepang 259 2.514 Japanese Yen
51.602.344 3.203.312 Dolar Hong Kong 21 10 Hong Kong Dollar
Tagihan lainnya - transaksi Other receivables - trade Lain-lain 55 3 Others
perdagangan transactions 3.521.079 232.660
Dolar Amerika Serikat 11.446.140 711.161 United States Dollar
Yuan China 152.884 69.335 Chinese Yuan Total aset 482.525.960 91.396.086 Total assets
Euro Eropa 85.543 5.105 European Euro
Pound Sterling Inggris 40.038 1.980 Great Britain Pound Sterling
Dolar Singapura 30.726 2.594 Singapore Dollar Liabilitas Liabilities
Yen Jepang 11.585 112.443 Japanese Yen Simpanan nasabah Deposits from customers
Lain-lain 18.321 1.138 Others Giro dan Demand deposits and
giro wadiah wadiah demand deposits
11.785.237 903.756 Dolar Amerika Serikat 177.865.251 11.050.963 United States Dollar
Euro Eropa 4.164.814 248.525 European Euro
Tagihan derivatif Derivative receivables Yuan China 2.199.676 997.590 Chinese Yuan
Dolar Amerika Serikat 6.530.888 405.771 United States Dollar Yen Jepang 1.479.829 14.363.088 Japanese Yen
Euro Eropa 26.749 1.596 European Euro Dolar Singapura 601.942 50.820 Singapore Dollar
Yuan China 23.694 10.746 Chinese Yuan Dolar Australia 154.963 15.475 Australian Dollar
Yen Jepang 13.091 127.060 Japanese Yen Pound Sterling Inggris 68.938 3.410 Great Britain Pound Sterling
Pound Sterling Inggris 2.515 124 Great Britain Pound Sterling Dolar Hong Kong 6.533 3.151 Hong Kong Dollar
Lain-lain 94.080 5.845 Others
Dolar Australia 42 4 Australian Dollar
Dolar Singapura 4 - Singapore Dollar 186.636.026 26.738.867
Lain-lain 133 8 Others
Tabungan dan Saving deposits and
6.597.116 545.309 tabungan wadiah wadiah saving deposits
Dolar Amerika Serikat 39.539.856 2.456.656 United States Dollar
Kredit yang diberikan dan Loan and sharia Yen Jepang 3.786.159 36.748.122 Japanese Yen
piutang/pembiayaan syariah loan/financing Dolar Singapura 702.088 59.275 Singapore Dollar
Dolar Amerika Serikat 271.899.002 16.893.383 United States Dollar Euro Eropa 480.402 28.667 European Euro
Euro Eropa 5.309.651 316.840 European Euro Dolar Australia 217.302 21.701 Australian Dollar
Yuan China 4.829.413 2.190.220 Chinese Yuan Pound Sterling Inggris 179.728 8.889 Great Britain Pound Sterling
Dolar Singapura 1.662.946 140.397 Singapore Dollar Yuan China 53.919 24.453 Chinese Yuan
Dolar Hong Kong 12.955 6.249 Hong Kong Dollar
Dolar Australia 1.130.626 112.910 Australian Dollar Lain-lain 31.945 1.985 Others
Pound Sterling Inggris 516.849 25.563 Great Britain Pound Sterling
Yen Jepang 32.067 311.239 Japanese Yen 45.004.354 39.355.997
285.380.554 19.990.552 Deposito berjangka Time deposits
Dolar Amerika Serikat 37.559.481 2.333.612 United States Dollar
Tagihan akseptasi Acceptance receivables Dolar Singapura 608.155 51.345 Singapore Dollar
Dolar Amerika Serikat 3.080.537 191.397 United States Dollar Yuan China 776.103 351.976 Chinese Yuan
Yuan China 366.435 166.184 Chinese Yuan Yen Jepang 36.194 351.296 Japanese Yen
Euro Eropa 255.283 15.233 European Euro Dolar Hong Kong 35.125 16.943 Hong Kong Dollar
Yen Jepang 54.769 531.583 Japanese Yen Euro Eropa 19.941 1.190 European Euro
Dolar Singapura 2.869 242 Singapore Dollar Dolar Australia 30.906 3.086 Australian Dollar
Lain-lain 40.036 2.487 Others Pound Sterling Inggris 1.611 80 Great Britain Pound Sterling
3.799.929 907.126 39.067.516 3.109.528
PT BANK MANDIRI (PERSERO) TBK 1670 391 1671
392 ANNUAL REPORT 2024
Page 558
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued) B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued) (iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
(continued): uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows
(continued):
2024
2024
Ekuivalen Mata uang
Rupiah asing Ekuivalen Mata uang
(dalam jutaan)/ (dalam ribuan)/
Rupiah asing
Rupiah Foreign
Equivalent Currencies (dalam jutaan)/ (dalam ribuan)/
(in million) (in thousand) Rupiah Foreign
Equivalent Currencies
Liabilitas (lanjutan) Liabilities (continued) (in million) (in thousand)
Simpanan dari bank lain Deposits from other banks
Giro, Demand deposits, Liabilitas (lanjutan) Liabilities (continued)
giro wadiah, dan wadiah demand deposits and
tabungan saving deposits Efek - efek yang diterbitkan Debt securities issued
Dolar Amerika Serikat 5.032.056 312.647 United States Dollar
Dolar Amerika Serikat 17.676.520 1.098.262 United States Dollar
Dolar Singapura 1.608 136 Singapore Dollar
Yuan China 476 216 Chinese Yuan
Yen Jepang 419 4.067 Japanese Yen Beban yang masih harus dibayar Accrued expenses
Euro Eropa 345 21 European Euro Dolar Amerika Serikat 1.366.463 84.900 United States Dollar
Lain-lain 43 3 Others Dolar Singapura 49.275 4.160 Singapore Dollar
Yuan China 42.149 19.115 Chinese Yuan
5.034.947 317.090
Dolar Hong Kong 6.897 3.327 Hong Kong Dollar
Interbank call money Interbank call money Euro Eropa 1.247 74 European Euro
Dolar Amerika Serikat 5.713.725 355.000 United States Dollar
Yuan China 3.547.829 1.609.000 Chinese Yuan Yen Jepang 138 1.339 Japanese Yen
Pound Sterling Inggris 58 3 Great Britain Pound Sterling
9.261.554 1.964.000 Dolar Australia 140 14 Australian Dollar
Deposito berjangka Time deposits Lain-lain 9 1 Others
Dolar Amerika Serikat 3.255.487 202.267 United States Dollar
1.466.376 112.933
Liabilitas atas efek-efek Securities sold
yang dijual dengan under agreements
janji dibeli kembali to repurchase Liabilitas lain-lain Other liabilities
Dolar Amerika Serikat 32.671.051 2.029.888 United States Dollar Dolar Amerika Serikat 599.223 37.231 United States Dollar
Yuan China 391.407 177.509 Chinese Yuan
Liabilitas derivatif Derivative payables
Dolar Amerika Serikat 6.414.612 398.547 United States Dollar Dolar Singapura 153.625 12.970 Singapore Dollar
Yen Jepang 96.580 937.397 Japanese Yen Yen Jepang 42.659 414.044 Japanese Yen
Yuan China 17.476 7.926 Chinese Yuan Euro Eropa 26.618 1.589 European Euro
Euro Eropa 672 40 European Euro Dolar Australia 19.647 1.962 Australian Dollar
Dolar Australia 30 3 Australian Dollar Dolar Hong Kong 7.074 3.411 Hong Kong Dollar
Dolar Singapura 31 3 Singapore Dollar
Lain-lain 20 1 Others Pound Sterling Inggris 2.719 134 Great Britain Pound Sterling
Lain-lain 53.146 3.302 Others
6.529.421 1.343.917
1.296.118 652.152
Liabilitas akseptasi Acceptance payables
Dolar Amerika Serikat 3.080.537 191.397 United States Dollar
Yuan China 366.435 166.184 Chinese Yuan Pinjaman yang diterima Fund borrowings
Euro Eropa 255.283 15.233 European Euro Dolar Amerika Serikat 97.213.556 6.039.985 United States Dollar
Yen Jepang 54.769 531.583 Japanese Yen
Dolar Singapura 2.869 242 Singapore Dollar Pinjaman dan efek-efek Subordinated loans and
Lain-lain 40.036 2.487 Others
subordinasi marketable securities
3.799.929 907.126 Dolar Amerika Serikat 104.015 6.463 United States Dollar
Total liabilitas 449.016.870 83.878.475 Total liabilities
PT BANK MANDIRI (PERSERO) TBK 1672 393 167394 ANNUAL REPORT 2024
Page 559
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued) B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows
uang asing adalah sebagai berikut: in foreign currencies are as follows: (continued):
2023 2023
Ekuivalen Mata uang Ekuivalen Mata uang
Rupiah asing Rupiah asing
(dalam jutaan)/ (dalam ribuan)/ (dalam jutaan)/ (dalam ribuan)/
Rupiah Foreign Rupiah Foreign
Equivalent Currencies Equivalent Currencies
(in million) (in thousand) (in million) (in thousand)
Aset Assets Aset (lanjutan) Assets (continued)
Obligasi pemerintah Government bonds
Kas Cash Dolar Amerika Serikat 51.651.407 3.354.641 United States Dollar
Dolar Amerika Serikat 1.784.628 115.908 United States Dollar Euro Eropa 1.136.362 66.694 European Euro
Euro Eropa 411.511 24.152 European Euro
Dolar Australia 308.730 29.345 Australian Dollar 52.787.769 3.421.335
Dolar Singapura 195.452 16.739 Singapore Dollar
Yen Jepang 63.301 581.383 Japanese Yen Tagihan lainnya - transaksi Other receivables - trade
Pound Sterling Inggris 62.835 3.202 Great Britain Pound Sterling perdagangan transactions
Dolar Hong Kong 12.068 6.124 Hong Kong Dollar Dolar Amerika Serikat 11.926.761 774.616 United States Dollar
Euro Eropa 83.473 4.899 European Euro
Yuan China 4.286 1.975 Chinese Yuan
Yuan China 38.089 17.552 Chinese Yuan
Lain-lain 368.509 23.934 Others Dolar Singapura 14.264 1.222 Singapore Dollar
Yen Jepang 13.964 128.251 Japanese Yen
3.211.320 802.762 Pound Sterling Inggris 1.218 62 Great Britain Pound Sterling
Giro pada Current accounts with 12.077.769 926.602
Bank Indonesia Bank Indonesia
Dolar Amerika Serikat 12.780.622 830.072 United States Dollar Tagihan atas efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali agreements to resell
Giro pada Current accounts with Dolar Amerika Serikat 478.523 31.079 United States Dollar
bank lain other banks
Dolar Amerika Serikat 21.647.171 1.405.934 United States Dollar Tagihan derivatif Derivative receivables
Dolar Amerika Serikat 1.282.658 83.306 United States Dollar
Euro Eropa 4.785.409 280.862 European Euro Yen Jepang 52.395 481.218 Japanese Yen
Yuan China 3.861.548 1.779.466 Chinese Yuan Euro Eropa 28.434 1.669 European Euro
Yen Jepang 2.484.498 22.818.681 Japanese Yen Pound Sterling Inggris 9.389 478 Great Britain Pound Sterling
Dolar Singapura 693.995 59.436 Singapore Dollar Yuan China 3.619 1.668 Chinese Yuan
Pound Sterling Inggris 641.562 32.688 Great Britain Pound Sterling Dolar Australia 435 41 Australian Dollar
Dolar Australia 238.174 22.638 Australian Dollar
Dolar Hong Kong 67.369 34.185 Hong Kong Dollar 1.376.930 568.380
Lain-lain 1.327.611 86.225 Others
Kredit yang diberikan dan Loan and sharia
piutang/pembiayaan syariah loan/financing
35.747.337 26.520.115
Dolar Amerika Serikat 249.203.231 16.185.181 United States Dollar
Euro Eropa 5.815.518 341.320 European Euro
Penempatan pada Placement with Yuan China 2.823.484 1.301.109 Chinese Yuan
Bank Indonesia dan bank lain Bank Indonesia and other banks Dolar Australia 805.990 76.609 Australian Dollar
Dolar Amerika Serikat 39.408.595 2.559.498 United States Dollar Dolar Singapura 442.690 37.913 Singapore Dollar
Yuan China 542.472 249.980 Chinese Yuan Yen Jepang 1.643 15.090 Japanese Yen
Euro Eropa 34.104 2.002 European Euro Lain-lain 3.976 258 Others
Dolar Singapura 23.423 2.006 Singapore Dollar
259.096.532 17.957.480
40.008.594 2.813.486
Tagihan akseptasi Acceptance receivables
Dolar Amerika Serikat 4.381.757 284.585 United States Dollar
Efek-efek Marketable securities Euro Eropa 551.561 32.372 European Euro
Dolar Amerika Serikat 20.013.249 1.299.816 United States Dollar Yuan China 296.548 136.654 Chinese Yuan
Dolar Singapura 278.097 23.817 Singapore Dollar Yen Jepang 47.404 435.378 Japanese Yen
Yuan China 22.272 10.263 Chinese Yuan Dolar Singapura 3.241 278 Singapore Dollar
Yen Jepang 893 8.202 Japanese Yen Lain-lain 327.886 21.295 Others
20.314.511 1.342.098 5.608.397 910.562
PT BANK MANDIRI (PERSERO) TBK 1674 395 1675
396 ANNUAL REPORT 2024
Page 560
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued) B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities
(continued): uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows
(continued):
2023
2023
Ekuivalen Mata uang
Rupiah asing Ekuivalen Mata uang
(dalam jutaan)/ (dalam ribuan)/ Rupiah asing
Rupiah Foreign (dalam jutaan)/ (dalam ribuan)/
Equivalent Currencies Rupiah Foreign
(in million) (in thousand) Equivalent Currencies
(in million) (in thousand)
Aset (lanjutan) Assets (continued)
Aset lain-lain Other assets Liabilitas (lanjutan) Liabilities (continued)
Dolar Amerika Serikat 4.002.652 259.964 United States Dollar
Euro Eropa 79.052 4.640 European Euro
Simpanan dari bank lain Deposits from other banks
Yuan China 16.039 7.391 Chinese Yuan
Dolar Australia 11.376 1.081 Australian Dollar Giro, Demand deposits,
Dolar Singapura 507 43 Singapore Dollar giro wadiah dan wadiah demand deposits and
Yen Jepang 159 1.460 Japanese Yen tabungan saving deposits
Pound Sterling Inggris 23 1 Great Britain Pound Sterling Dolar Amerika Serikat 2.427.071 157.633 United States Dollar
Lain-lain 96 6 Others Dolar Singapura 1.192 102 Singapore Dollar
Euro Eropa 641 38 European Euro
4.109.904 274.586 Yuan China 495 228 Chinese Yuan
Yen Jepang 443 4.069 Japanese Yen
Total aset 447.598.208 56.398.557 Total asset Lain-lain 45 3 Others
2.429.887 162.073
Liabilitas Liabilities
Interbank call money Interbank call money
Simpanan nasabah Deposits from customers Dolar Amerika Serikat 4.927.040 320.000 United States Dollar
Giro dan Demand deposits and Yuan China 2.039.856 940.000 Chinese Yuan
giro wadiah wadiah demand deposits
Dolar Amerika Serikat 177.046.247 11.498.750 United States Dollar
Euro Eropa 3.580.250 210.129 European Euro 6.966.896 1.260.000
Yuan China 3.251.028 1.498.128 Chinese Yuan Deposito berjangka Time deposits
Yen Jepang 936.610 8.602.223 Japanese Yen Dolar Amerika Serikat 3.125.591 203.000 United States Dollar
Dolar Singapura 406.399 34.805 Singapore Dollar
Dolar Australia 62.103 5.903 Australian Dollar Liabilitas atas efek-efek Securities sold
Pound Sterling Inggris 42.362 2.158 Great Britain Pound Sterling yang dijual dengan under agreements
Dolar Hong Kong 5.105 2.590 Hong Kong Dollar janji dibeli kembali to repurchase
Lain-lain 285.494 18.542 Others Dolar Amerika Serikat 36.330.064 2.359.555 United States Dollar
185.615.598 21.873.228
Liabilitas derivatif Derivative payables
Tabungan dan Saving deposits and Dolar Amerika Serikat 1.322.233 85.876 United States Dollar
tabungan wadiah wadiah saving deposits Euro Eropa 27.742 1.628 European Euro
Dolar Amerika Serikat 35.560.169 2.309.552 United States Dollar Dolar Singapura 5.252 450 Singapore Dollar
Yen Jepang 2.564.440 23.552.902 Japanese Yen Pound Sterling Inggris 4.195 214 Great Britain Pound Sterling
Dolar Singapura 609.628 52.211 Singapore Dollar Yuan China 3.655 1.684 Chinese Yuan
Euro Eropa 501.079 29.409 European Euro Dolar Australia 2.088 198 Australian Dollar
Dolar Australia 166.223 15.800 Australian Dollar Yen Jepang 1.286 11.811 Japanese Yen
Yuan China 104.176 48.006 Chinese Yuan Lain-lain 7.054 458 Others
Pound Sterling Inggris 103.513 5.274 Great Britain Pound Sterling
Dolar Hong Kong 10.570 5.363 Hong Kong Dollar
Lain-lain 31.805 2.066 Others 1.373.505 102.319
39.651.603 26.020.583 Liabilitas akseptasi Acceptance payables
Dolar Amerika Serikat 4.381.757 284.585 United States Dollar
Deposito berjangka Time deposits Euro Eropa 551.561 32.372 European Euro
Dolar Amerika Serikat 29.776.332 1.933.905 United States Dollar Yuan China 296.548 136.654 Chinese Yuan
Dolar Singapura 623.214 53.374 Singapore Dollar Yen Jepang 47.404 435.378 Japanese Yen
Yuan China 470.257 216.702 Chinese Yuan Dolar Singapura 3.241 278 Singapore Dollar
Yen Jepang 109.047 1.001.534 Japanese Yen Lain-lain 327.886 21.295 Others
Dolar Hong Kong 35.665 18.097 Hong Kong Dollar
Dolar Australia 22.086 2.099 Australian Dollar 5.608.397 910.562
Euro Eropa 20.323 1.193 European Euro
Pound Sterling Inggris 1.394 71 Great Britain Pound Sterling
31.058.318 3.226.975
PT BANK MANDIRI (PERSERO) TBK 1676 397 1677
398 ANNUAL REPORT 2024
Page 561
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued) B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued) (iv) Manajemen risiko nilai tukar (lanjutan) (iv) Foreign exchange risk management (continued)
b. Saldo aset dan liabilitas moneter dalam mata b. The balance of monetary assets and liabilities c. Sensitivitas terhadap laba bersih c. Sensitivity to net income
uang asing adalah sebagai berikut (lanjutan): in foreign currencies are as follows
(continued): Tabel di bawah ini mengikhtisarkan The table below shows the sensitivity of Bank
sensitivitas laba bersih Bank Mandiri saja Mandiri’s net income to movement of foreign
2023 pada tanggal 31 Desember 2024 dan 2023 exchange rates as of 31 December 2024 and
atas perubahan nilai tukar mata uang asing 2023:
Ekuivalen Mata uang yaitu:
Rupiah asing
(dalam jutaan)/ (dalam ribuan)/ Peningkatan Penurunan
Rupiah Foreign 5%/ 5%/
Equivalent Currencies Increased by Decreased by
(in million) (in thousand) 5% 5%
Liabilitas (lanjutan) Liabilities (continued) 31 Desember 2024 31 December 2024
Menambah/(mengurangi) Increase/(decrease)
Efek - efek yang diterbitkan Debt securities issued
Dolar Amerika Serikat 28.421.722 1.845.926 United States Dollar
laba bersih (84.975) 84.975 net income
Beban yang masih harus dibayar Accrued expenses Peningkatan Penurunan
Dolar Amerika Serikat 981.490 63.746 United States Dollar 5%/ 5%/
Yuan China 32.538 14.994 Chinese Yuan Increased by Decreased by
Dolar Singapura 25.641 2.196 Singapore Dollar 5% 5%
Dolar Hong Kong 7.400 3.755 Hong Kong Dollar
Euro Eropa 1.268 74 European Euro
Pound Sterling Inggris 360 18 Great Britain Pound Sterling 31 Desember 2023 31 December 2023
Yen Jepang 146 1.341 Japanese Yen Menambah/(mengurangi) Increase/(decrease)
Dolar Australia 140 13 Australian Dollar laba bersih 2.796 (2.796) net income
Lain-lain 10 1 Others
Proyeksi di atas hanya mengasumsikan The projection above assumes only changes in
1.048.993 86.138 perubahan nilai tukar mata uang asing Dolar foreign currency exchange rate of US Dollar
Amerika Serikat sedangkan nilai tukar mata while other foreign exchange rates remain
Liabilitas lain-lain Other liabilities
uang asing lainnya tidak berubah. Dolar unchanged. US Dollars is the major foreign
Dolar Amerika Serikat 1.764.092 114.574 United States Dollar
Amerika Serikat merupakan komponen exchange rate held by the Bank. The projection
Yuan China 933.179 430.025 Chinese Yuan
Euro Eropa 241.369 14.166 European Euro terbesar mata uang asing yang dimiliki Bank. also assumes that all other variables are held
Dolar Singapura 204.655 17.528 Singapore Dollar Proyeksi dalam hal ini juga mengasumsikan constant at reporting date.
Dolar Australia 69.560 6.612 Australian Dollar bahwa seluruh variabel lainnya adalah
Yen Jepang 22.725 208.716 Japanese Yen konstan pada tanggal pelaporan keuangan.
Pound Sterling Inggris 19.810 1.009 Great Britain Pound Sterling
Dolar Hong Kong 12.117 6.148 Hong Kong Dollar
(v) Nilai wajar aset dan liabilitas keuangan (v) Fair value of financial assets and liabilities
Lain-lain 87.865 5.707 Others
3.355.372 804.485 Penilaian/valuasi juga merupakan komponen Valuation is also an important component to
penting yang dibutuhkan untuk mengelola hampir manage most risks in banking industry including
Pinjaman yang diterima Fund borrowings semua risiko perbankan termasuk risiko pasar, market risk, credit risk and liquidity risk. Valuation
Dolar Amerika Serikat 56.499.149 3.669.491 United States Dollar
risiko kredit dan risiko likuiditas. Proses valuasi process is performed for all trading book position
dilakukan atas seluruh posisi trading book including marketable securities owned by the
Pinjaman dan efek-efek Subordinated loans and
subordinasi marketable securities termasuk efek-efek yang dimiliki Grup dalam Group’s portfolio measured at fair value through
Dolar Amerika Serikat 115.735 7.517 United States Dollar portofolio diukur pada nilai wajar melalui other comprehensive income.
penghasilan komprehensif lain.
Total liabilitas 401.600.830 62.531.852 Total liabilities
PT BANK MANDIRI (PERSERO) TBK 1678 399 1679
400 ANNUAL REPORT 2024
Page 562
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk.
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities
(continued) (v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities
(continued)
Tabel di bawah ini menganalisis instrumen The table below shows analysis of financial
keuangan yang dicatat pada nilai wajar instruments carried at fair value based on method
berdasarkan tingkatan metode penilaian. of valuation levels. The difference at each level of Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, assets and
Perbedaan pada setiap tingkatan metode assessment methods is described as follows: untuk aset dan liabilitas yang dimiliki pada akhir liabilities held at the end of the reporting year are
penilaian dijelaskan sebagai berikut: • Quoted prices (not adjusted) from active tahun laporan diukur pada nilai wajar secara measured at fair value on a recurring basis. The
• Harga kuotasian (tidak disesuaikan) dari market for asset or liability which are the
pasar yang aktif untuk aset atau liabilitas same/identical (Level 1); berulang, Bank dan Entitas Anak tidak memiliki Bank and its Subsidiaries have no transfers
yang identik (Tingkat 1); transfer antara Tingkat 1 dan Tingkat 2 dari between Level 1 and Level 2 of the hierarchy. In
• Input selain harga yang kuotasian dari pasar • Inputs other than quoted market prices hierarki. Selain itu pada posisi tanggal yang addition at the same date, there is no Marketable
yang disertakan pada Tingkat 1 yang dapat included in Level 1 that are observable for the sama, tidak terdapat Surat Berharga yang masuk Securities included in Level 3.
diobservasi untuk aset dan liabilitas, baik asset and liability, either directly (as a price) or ke dalam Tingkat 3.
secara langsung (yaitu sebagai sebuah indirectly (derived from prices) (Level 2);
harga) atau secara tidak langsung (yaitu
sebagai turunan dari harga) (Tingkat 2); Nilai wajar instrumen keuangan yang The fair value of financial instruments traded in
• Input untuk aset atau liabilitas yang tidak • Inputs for the asset or liability that are not diperdagangkan dalam pasar aktif (misalnya efek active markets (such as marketable securities which
didasarkan pada data pasar yang dapat based on observable market data yang diukur pada nilai wajar melalui laba rugi dan are measured at fair value through profit or loss and
diobservasi (informasi yang tidak dapat (unobservable information) (Level 3). nilai wajar melalui penghasilan komprehensif lain) fair value through other comprehensive income)
diobservasi) (Tingkat 3).
ditentukan berdasarkan harga pasar kuotasian was determined based on quoted market prices at
Tabel berikut menyajikan aset dan liabilitas Grup The table below shows the Group’s assets and pada tanggal pelaporan. Suatu pasar dianggap the reporting date. A market is considered active if
yang diukur sebesar nilai wajar pada liabilities that are measured at fair value as of aktif apabila informasi mengenai kuotasian dapat the information regarding price quotations can be
31 Desember 2024 dan 2023: 31 December 2024 and 2023: dengan mudah dan secara berkala tersedia dari easily obtained and regularly available from an
suatu bursa, pedagang efek, atau broker, exchange, securities dealer or broker, the market
2024
kelompok penilai harga pasar industri tertentu, price of a particular industry assessors, regulators
Nilai wajar/Fair value regulator dan harga-harga tersebut and those price reflects actual and regular market
Nilai tercatat / Tingkat 1/ Tingkat 2/ Tingkat 3/ mencerminkan transaksi pasar yang aktual dan transactions at a fair value. Quoted market price for
Carrying value Level 1 Level 2 Level 3 Total
reguler pada tingkat yang wajar. Harga pasar financial assets owned by the Group are using
Aset yang diukur sebesar Assets measured at kuotasian untuk aset keuangan yang dimiliki Grup current offering price. These instruments are
nilai wajar fair value
Efek-efek Marketable securities adalah harga penawaran sekarang. Instrumen- included in level 1. The instruments included in level
Diukur pada nilai wajar melalui
laba rugi 18.188.560 17.386.563 801.997 - 18.188.560
Fair value through
profit or loss
instrumen tersebut termasuk dalam tingkat 1. 1 generally include investments in shares in IDX and
Diukur pada nilai wajar melalui Fair value through other Instrumen yang termasuk dalam tingkat 1 debt securities classified as held for trading and fair
penghasilan komprehensif lain 20.796.893 2.663.221 18.133.672 - 20.796.893 comprehensive income
Obligasi pemerintah Government bonds umumnya meliputi investasi ekuitas dan surat value through other comprehensive income.
Diukur pada nilai wajar melalui Fair value through
laba rugi 6.962.445 6.844.756 117.689 - 6.962.445 profit or loss hutang terdaftar di Bursa Efek Indonesia yang
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 46.345.877 46.345.877 - - 46.345.877 comprehensive income diklasifikasikan sebagai surat berharga yang
Kredit yang diberikan dan
piutang/pembiayaan syariah
Loans and sharia
receivables/financing
diukur pada nilai wajar melalui laba rugi dan nilai
Diukur pada nilai wajar melalui Fair value through other wajar melalui penghasilan komprehensif lain.
penghasilan komprehensif lain 5.462.851 - - 5.462.851 5.462.851 comprehensive income
Tagihan derivatif 7.761.508 - 7.761.508 - 7.761.508 Derivative receivables
Penyertaan saham 1.966.608 678.712 1.267.899 19.997 1.966.608 Investments in shares
Liabilitas yang diukur sebesar Liabilities measured at Nilai wajar instrumen keuangan yang tidak The fair value of financial instruments that are not
nilai wajar fair value
Liabilitas derivatif 7.336.998 - 7.336.998 - 7.336.998 Derivative payables diperdagangkan pada pasar aktif (meliputi traded in an active market (include over-the-counter
derivatif over the counter dan obligasi pemerintah derivatives and inactive government bonds) are
2023
yang tidak aktif) ditentukan dengan teknik determined by internal valuation techniques.
Nilai wajar/Fair value penilaian internal.
Nilai tercatat / Tingkat 1/ Tingkat 2/ Tingkat 3/
Carrying value Level 1 Level 2 Level 3 Total
Teknik-teknik penilaian tersebut The valuation techniques maximise the use of
Aset yang diukur sebesar Assets measured at
memaksimumkan penggunaan data pasar yang observable market data when available and as far
nilai wajar fair value dapat diobservasi dan sedapat mungkin as possible to minimise the use of specific estimates
Efek-efek Marketable securities
Diukur pada nilai wajar melalui Fair value through meminimalisir penggunaan estimasi yang bersifat of the entity. If all the inputs needed to determine the
laba rugi 38.636.604 34.402.874 4.233.730 - 38.636.604 profit or loss
Diukur pada nilai wajar melalui Fair value through other spesifik dari entitas. Seluruh input yang fair value of financial instruments are observable
penghasilan komprehensif lain 48.823.800 6.150.423 42.673.377 - 48.823.800 comprehensive income
Obligasi pemerintah Government bonds dibutuhkan untuk menentukan nilai wajar from market, therefore the instrument is included in
Diukur pada nilai wajar melalui
laba rugi 20.805.479 18.727.231 2.078.248 - 20.805.479
Fair value through
profit or loss
instrumen keuangan dapat diobservasi dari level 2. Instead, if one or more data is not based on
Diukur pada nilai wajar melalui Fair value through other pasar, oleh karena itu instrumen tersebut observable market data, these instrument are
penghasilan komprehensif lain 90.640.924 83.264.895 7.376.029 - 90.640.924 comprehensive income
Kredit yang diberikan dan Loans and sharia termasuk dalam tingkat 2. Sebaliknya, jika salah included in level 3.
piutang/pembiayaan syariah receivables/financing
Diukur pada nilai wajar melalui Fair value through other satu atau lebih data tidak didasarkan pada data
penghasilan komprehensif lain 2.503.048 - - 2.503.048 2.503.048 comprehensive income
Tagihan derivatif 1.994.931 - 1.994.931 - 1.994.931 Derivative receivables pasar yang dapat diobservasi, instrumen ini
Penyertaan saham 1.813.882 16.036 797.068 1.000.778 1.813.882 Investments in shares termasuk dalam tingkat 3.
Liabilitas yang diukur sebesar Liabilities measured at
nilai wajar fair value
Liabilitas derivatif 2.113.853 - 2.113.853 - 2.113.853 Derivative payables
PT BANK MANDIRI (PERSERO) TBK 1680 401 1681
402
ANNUAL REPORT 2024
Page 563
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued) B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities (v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities
(continued) (continued)
Pada tanggal 31 Desember 2024 dan 2023 nilai As of 31 December 2024 and 2023, the carrying (i) Giro pada Bank Indonesia, giro pada bank (i) Current accounts with Bank Indonesia, current
tercatat dari aset dan liabilitas keuangan Bank value of the Bank’s financial assets and liabilities lain, penempatan pada Bank Indonesia dan accounts with other banks, placement with
Mandiri memiliki nilai yang hampir sama dengan approximates their fair value except for the bank lain, tagihan lainnya - transaksi Bank Indonesia and other banks, other
nilai wajarnya kecuali untuk instrumen berikut: following financial instruments: perdagangan, tagihan atas efek-efek yang receivables - trading transactions, securities
dibeli dengan janji dijual kembali, tagihan purchased under agreements to resell,
2024 akseptasi dan aset lain-lain acceptance receivables and other assets
Nilai wajar/Fair value
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
Nilai tercatat / Tingkat 1/ Tingkat 2/ Tingkat 3/ lain merupakan penanaman dana dalam banks represent placements in the form of
Carrying value Level 1 Level 2 Level 3 Total
bentuk deposit facility, FASBI syariah, call deposit facility, sharia FASBI, call money,
Aset yang disajikan sebesar Assets disclosed at
money, penempatan “fixed term”, deposito fixed-term placements, time deposits and
nilai wajar fair value berjangka dan lain-lain. others.
Efek-efek*) Marketable securities*)
Diukur pada biaya perolehan
diamortisasi 8.938.993 7.114.298 1.832.588 - 8.946.886 At amortised cost Nilai tercatat dari giro pada Bank Indonesia The carrying amount of current accounts with
Diukur pada biaya perolehan 3.231.978 - 3.231.978 - 3.231.978 At cost
Obligasi pemerintah*) Government bonds*)
dan bank lain, penempatan overnight Bank Indonesia and other banks, placements
Diukur pada biaya perolehan dengan suku bunga mengambang adalah and overnight deposits, which uses floating
diamortisasi 153.035.870 - 153.220.759 - 153.220.759 At amortised cost
Diukur pada biaya perolehan 22.560.953 - 22.560.953 - 22.560.953 At cost
perkiraan yang layak atas nilai wajar. rate, is a reasonable approximation of fair
Kredit yang diberikan dan Loans and sharia value.
piutang/pembiayaan syariah 1.568.399.116 - 425.920.051 1.140.427.108 1.566.347.159 receivables/financing
Piutang pembiayaan Consumer financing
konsumen 40.638.953 - 38.855.572 - 38.855.572 receivables Estimasi nilai wajar terhadap penempatan The estimated fair value of fixed interest
Investasi bersih dalam Net investment
sewa pembiayaan 5.653.739 - 5.376.317 - 5.376.317 finance leases
dengan suku bunga tetap, tagihan lainnya - bearing placements, other receiveables -
transaksi perdagangan, tagihan atas efek- trading transactions, securities purchased
Liabilitas yang disajikan sebesar Liabilities disclosed at
nilai wajar fair value
efek yang dibeli dengan janji dijual kembali, under agreements to resell, acceptance
Efek-efek yang diterbitkan 41.141.067 - 41.820.420 - 41.820.420 Debt securities issued tagihan akseptasi dan aset lain-lain receivables and other assets is based on
Pinjaman yang diterima 147.915.981 - 146.931.089 - 146.931.089 Fund borrowings
Pinjaman dan efek-efek Subordinated loans and
ditetapkan berdasarkan diskonto arus kas discounted cash flows using prevailing money
subordinasi 403.562 - 403.562 - 403.562 marketable securities dengan menggunakan suku bunga pasar market interest rates for debts with similar
uang yang berlaku untuk utang dengan risiko credit risk and remaining maturity. Since the
2023 kredit dan sisa jatuh tempo yang serupa. remaining maturity is below one year, the
Nilai wajar/Fair value Dikarenakan sisa jatuh tempo di bawah satu carrying amount of fixed interest bearing
tahun, nilai tercatat dari penempatan dengan placements, other receiveables - trading
Nilai tercatat / Tingkat 1/ Tingkat 2/ Tingkat 3/
Carrying value Level 1 Level 2 Level 3 Total suku bunga tetap, tagihan lainnya - transaksi transactions, securities purchased under
perdagangan, tagihan atas efek-efek yang agreements to resell, acceptance receivables
Aset yang disajikan sebesar Assets disclosed at dibeli dengan janji dijual kembali, tagihan and other assets is a reasonable
nilai wajar fair value
Efek-efek*) Marketable securities*)
akseptasi dan aset lain-lain adalah perkiraan approximation of fair value.
Diukur pada biaya perolehan yang layak atas nilai wajar.
diamortisasi 5.891.305 4.199.720 1.713.094 - 5.912.814 At amortised cost
Diukur pada biaya perolehan 1.186.152 - 1.186.152 - 1.186.152 At cost
Obligasi pemerintah*) Government bonds*) (ii) Efek-efek dan obligasi pemerintah (diukur (ii) Marketable securities and government bonds
Diukur pada biaya perolehan
diamortisasi 163.194.756 163.360.833 - - 163.360.833 At amortised cost
pada biaya perolehan dan biaya perolehan (measured at cost and amortised cost)
Diukur pada biaya perolehan 34.541.812 - 34.541.812 - 34.541.812 At cost diamortisasi)
Kredit yang diberikan dan Loans and sharia
piutang/pembiayaan syariah 1.304.230.527 - 382.503.647 920.117.961 1.302.621.608 receivables/financing
Piutang pembiayaan Consumer financing Nilai wajar untuk efek-efek dan obligasi The fair value for marketable securities and
konsumen 32.036.752 - 30.511.471 - 30.511.471 receivables
Investasi bersih dalam Net investment
pemerintah yang diukur pada biaya goverment bonds measured at cost and
sewa pembiayaan 5.419.072 - 5.010.212 - 5.010.212 finance leases perolehan dan biaya perolehan diamortisasi amortised cost is determined based on market
Liabilitas yang disajikan sebesar Liabilities disclosed at
ditetapkan berdasarkan harga pasar atau prices or intermediary (broker)/dealer quotes.
nilai wajar fair value harga kuotasi perantara (broker)/pedagang If this information is not available, the fair
Efek-efek yang diterbitkan 50.317.764 - 50.226.241 - 50.226.241 Debt securities issued
Pinjaman yang diterima 95.445.459 - 95.039.435 - 95.039.435 Fund borrowings
efek (dealer). Jika informasi ini tidak value is estimated using market prices of
Pinjaman dan efek-efek Subordinated loans and tersedia, nilai wajar diestimasi dengan similar credit, maturity and yield securities or
subordinasi 415.171 - 415.171 - 415.171 marketable securities
menggunakan harga pasar kuotasi efek yang evaluated using internal valuation methods.
*) Efek-efek dan obligasi pemerintah yang dimiliki Entitas Anak sesuai *) Marketable securities and government bonds owned by Subsidiary in
memiliki karakteristik kredit, jatuh tempo dan
dengan PSAK 410 “Akuntansi Sukuk”. accordance with SFAS No. 410 “Accounting for Sukuk”. yield yang serupa atau dinilai dengan
menggunakan metode valuasi internal.
PT BANK MANDIRI (PERSERO) TBK 1682 403
1683
404 ANNUAL REPORT 2024
Page 564
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued) B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities (v) Nilai wajar aset dan liabilitas keuangan (lanjutan) (v) Fair value of financial assets and liabilities
(continued) (continued)
(v) Efek-efek yang diterbitkan, pinjaman yang (v) Debt securities issued, fund borrowings and
(iii) Kredit yang diberikan dan (iii) Loans and sharia receivables/financing,
diterima dan pinjaman dan efek-efek subordinated loans and marketable securities
piutang/pembiayaan syariah, piutang consumer financing receivables and net
subordinasi
pembiayaan konsumen serta investasi bersih investment in finance leases
dalam sewa pembiayaan Nilai wajar agregat dihitung berdasarkan The aggregate fair values are calculated
harga pasar kuotasi. Jika informasi ini tidak based on quoted market prices. When
Kredit yang diberikan dan Loans and sharia receivables/financing, tersedia, model diskonto arus kas digunakan information is not available, a discounted cash
piutang/pembiayaan syariah, piutang consumer financing receivables and net berdasarkan kurva yield terkini yang sesuai flow model is used based on the current yield
pembiayaan konsumen serta investasi bersih Investment in finance leases are recorded at dengan sisa periode jatuh temponya. curve appropriate for the remaining term to
dalam sewa pembiayaan dinyatakan carrying amount net of charges for maturity.
berdasarkan jumlah nilai tercatat setelah impairment. The estimated fair value of loans
dikurangi dengan penurunan nilai. Estimasi and sharia receivables/financing, consumer (vi) Value at Risk (VaR) (vi) Value at Risk (VaR)
nilai wajar dari kredit yang diberikan dan financing receivables, and net investment in
piutang/pembiayaan syariah, piutang finance leases represents the discounted Dalam pelaksanaan pengelolaan risiko pasar The implementation of managing market risk of
pembiayaan konsumen serta investasi bersih amount of estimated future cash flows trading, Bank menerapkan prinsip segregation of trading, the Bank’s applies segregation of duties
dalam sewa pembiayaan mencerminkan expected to be received. The fair value of duties dengan cara melakukan pemisahan antara principle by separation of front office unit (conduct
jumlah diskonto dari estimasi kini dari arus loans and sharia receivables/financing, unit front office (melaksanakan transaksi trading), trading transaction), middle office unit (conduct
kas masa depan yang diharapkan akan consumer financing receivables, and net unit middle office (melaksanakan proses process of risk management as well as develop
diterima. Nilai wajar dari kredit yang investment in finance leases is determined by manajemen risiko serta menyusun kebijakan dan policies and procedures) and back office unit
diberikan dan piutang/pembiayaan syariah, discounting the expected future cash flows at prosedur) dan unit back office (melaksanakan (conduct process of settlement transaction).
piutang pembiayaan konsumen serta current market interest rates. proses settlement transaksi).
investasi bersih dalam sewa pembiayaan
Analisa risiko pasar atas aktivitas trading treasury Market risk analysis of trading treasury daily
ditentukan dengan mendiskontokan arus kas
dilakukan secara harian menggunakan activities using best practice approach by consider
yang diharapkan pada tingkat suku bunga
pendekatan sesuai best practice yang ada dan internal and external policies, such as through
pasar terkini. mengacu pada ketentuan internal dan eksternal calculation of VaR.
yang berlaku, salah satunya melalui perhitungan
(iv) Simpanan nasabah dan simpanan dari bank (iv) Deposits from customers and other banks, VaR.
lain, liabilitas atas efek-efek yang dijual securities sold under agreements to
dengan janji dibeli kembali, liabilitas repurchase, acceptance payables and other VaR adalah potensi kerugian maksimum dari VaR is the maximum potential loss from the Bank's
akseptasi dan liabilitas lain-lain liabilities posisi portofolio Bank (open position) dengan portfolio position (open position) with a certain
confidence level dan holding period tertentu confidence level and holding period under normal
Estimasi nilai wajar simpanan yang bisa The estimated fair value of deposits that can dalam kondisi pasar yang normal. Metode market conditions. The VaR calculation method
ditarik kembali sewaktu-waktu, termasuk be withdrawn at any time, includes non- perhitungan VaR yang digunakan Bank yaitu used by the Bank is the Historical Simulation
simpanan tanpa bunga, adalah sebesar interest bearing deposits, is the payable metode Historical Simulation yang tidak method which does not require the assumption that
jumlah terutang/nilai tercatat ketika utang amount/carrying amount when the payable is membutuhkan asumsi bahwa pergerakan faktor the movement of market factors is normally
tersebut dibayarkan. paid. pasar terdistribusi normal. Bank menghitung VaR distributed. The Bank calculates VaR based on
berdasarkan 250 hari data faktor pasar historis. 250 days of historical market factor data.
Estimasi nilai wajar simpanan dengan tingkat The estimated fair value of fixed interest
suku bunga tetap, liabilitas atas efek-efek bearing deposits, securities sold under Realisasi VaR 31 Desember 2024 dan 2023 VaR realisation as of 31 December 2024 and 2023
yang dijual dengan janji dibeli kembali, agreements to repurchase, acceptance (tidak diaudit) adalah sebagai berikut: (unaudited) are as follows:
liabilitas akseptasi dan liabilitas lain-lain yang payables and other liabilities not quoted in an 2024
tidak memiliki kuotasi di pasar aktif active market is based on discounted cash
VaR VaR VaR VaR
ditetapkan berdasarkan diskonto arus kas flows using interest rates for new debts with Rata-rata/ Maksimum/ Minimum/ Akhir tahun/
dengan menggunakan suku bunga utang similar remaining maturity. As the remaining Average Maximum Minimum End of period
VaR VaR VaR VaR
baru dengan sisa jatuh tempo yang serupa. maturity is below one year, the carrying
Dikarenakan sisa jatuh tempo di bawah satu amount of fixed interest bearing deposits,
Jenis risiko Type of risk
tahun, nilai tercatat dari simpanan dengan acceptance payables and other liabilities is a Risiko suku bunga*) 20.675 57.586 6.845 15.803 Interest rate risk*)
tingkat bunga tetap, liabilitas akseptasi dan reasonable approximation of fair value. Risiko nilai tukar 14.272 40.349 1.760 8.948 Foreign exchange risk
liabilitas lain-lain adalah perkiraan yang Total 24.019 58.801 7.571 22.164 Total
layak atas nilai wajar.
*) Hanya posisi trading book. *) Only trading book position
PT BANK MANDIRI (PERSERO) TBK 1684 405 1685
406 ANNUAL REPORT 2024
Page 565
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued) B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(viii) Dampak Reformasi Acuan Suku Bunga (viii) Impact of Interest Rate Benchmark Reform
(vi) Value at Risk (VaR) (lanjutan) (vi) Value at Risk (VaR) (continued)
Pada tahun 2017, Financial Conduct Authority In 2017, the UK Financial Conduct Authority (FCA)
Realisasi VaR 31 Desember 2024 dan 2023 VaR realisation as of 31 December 2024 and 2023 (FCA) Inggris mengumumkan rencana untuk announced plans to stop using LIBOR by the end of
(tidak diaudit) adalah sebagai berikut (lanjutan): (unaudited) are as follows (continued): menghentikan penggunaan LIBOR pada akhir 2020. In November 2020, the ICE Benchmark
tahun 2020. Pada November 2020, ICE Administration (IBA) officially announced plans to
2023 Benchmark Administration (IBA) mengumumkan stop publishing the LIBOR benchmark interest rate.
secara resmi rencana untuk menghentikan In response to the latest conditions, on 5 March
VaR VaR VaR VaR
Rata-rata/ Maksimum/ Minimum/ Akhir tahun/ publikasi suku bunga acuan LIBOR. Sebagai 2021, FCA announced a plan to partially suspend
Average Maximum Minimum End of period tanggapan atas kondisi terbaru, pada tanggal the publication of the LIBOR benchmark interest
VaR VaR VaR VaR 5 Maret 2021, FCA mengumumkan rencana rate by the IBA which has held in 2 (two) stages as
penundaan sebagian penghentian publikasi suku follows:
Jenis risiko Type of risk
bunga acuan LIBOR oleh IBA tersebut yang telah
Risiko suku bunga*) 24.583 47.974 12.661 18.991 Interest rate risk*) diadakan dalam 2 (dua) tahap sebagai berikut:
Risiko nilai tukar 32.655 85.253 3.356 25.636 Foreign exchange risk 1. Pada 31 Desember 2021 untuk suku bunga 1. As of 31 December 2021, the reference interest
Total 37.289 86.076 15.257 33.058 Total
acuan LIBOR semua tenor dalam mata uang rate is LIBOR for all tenors in GBP, EUR, CHF
GBP, EUR, CHF dan JPY serta dalam mata and JPY and in USD for 1 (one) week and
uang USD untuk tenor 1 (satu) minggu dan 2 (two) months tenors.
*) Hanya posisi trading book. *) Only trading book position 2 (dua) bulan.
2. Pada 31 Desember 2023 untuk suku bunga 2. On 31 December 2023, the reference interest
Bank melakukan backtesting untuk memastikan The Bank performs backtesting to ensure the acuan LIBOR dalam mata uang USD untuk rate is LIBOR in USD for the overnight tenor,
keakuratan metode perhitungan VaR dalam accuracy of the VaR calculation method in tenor overnight, 1 (satu) bulan, 3 (tiga) bulan, 1 (one) month, 3 (three) months, 6 (six) months
memprediksi laba/rugi aktivitas treasury. Metode predicting the profit/loss of treasury activities. 6 (enam) bulan dan 12 (dua belas) bulan. and 12 (twelve) months.
backtesting dilakukan dengan membandingkan Backtesting method compares the daily profit/loss
laba/rugi harian dengan nilai VaR yang dihitung with the VaR calculated by the Bank. Eksposur risiko Bank yang secara langsung The Bank's risk exposures that are directly affected
terdampak dari reformasi acuan suku bunga terdiri by the interest rate benchmark reform consist of a
oleh Bank. dari portfolio kredit korporasi, transaksi derivatif portfolio of corporate loans, derivative transactions
dan borrowing yang menggunakan suku bunga and borrowing using the USD LIBOR benchmark
Hasil backtesting periode Desember 2024 Backtesting result for the period December 2024 acuan USD LIBOR. interest rate.
menunjukkan bahwa perhitungan VaR yang telah shows that the VaR calculation has been
dilakukan akurat, dimana jumlah penyimpangan performed accurately, where the number of Saat ini Bank telah menggunakan suku bunga Currently, the Bank has used to use the Secured
Laba/Rugi terhadap daily VaR masih dapat irregularities of Profit/Loss to the daily VaR is still acuan Secured Overnight Financing Rate (SOFR) Overnight Financing Rate (SOFR) benchmark
diterima. acceptable. atau suku bunga acuan lain yang disepakati untuk interest rate or other agreed benchmark interest rate
menggantikan suku bunga acuan USD LIBOR. to replace the USD LIBOR benchmark interest rate.
(vii) Manajemen kas (vii) Cash management Terkait suku bunga acuan SOFR, terdapat Regarding the SOFR benchmark interest rate, there
beberapa perbedaan antara USD LIBOR dan are several differences between USD LIBOR and
SOFR. USD LIBOR adalah “term rate”, yang SOFR. USD LIBOR is the “term rate”, which means
Kas terdiri atas: Details of cash are as follows: berarti USD LIBOR dipublikasikan untuk beberapa that USD LIBOR is published for several loan
periode pinjaman (sebagai contoh 3 (tiga) bulanan periods (for example 3 (three) months or 6 (six)
2024 2023 atau 6 (enam) bulanan) dan bersifat “forward months) and is “forward looking” (LIBOR is
Jumlah Jumlah
looking” (LIBOR dipublikasikan pada awal published at the beginning of the period), while
ekuivalen ekuivalen periode), sedangkan SOFR merupakan suku SOFR is the rate “backward-looking” benchmark
nosional nosional bunga acuan yang bersifat “backward looking”, interest rate, based on the overnight interest rate of
mata uang mata uang
asing asing
berdasarkan suku bunga overnight dari transaksi actual transactions, and published at the end of the
(dalam ribuan)/ (dalam ribuan)/ actual, dan dipublikasikan pada akhir periode overnight period. In addition, LIBOR is an interest
Notional Notional overnight. Selain itu, LIBOR merupakan tingkat rate that has taken into account credit spreads,
amount of amount of
foreign foreign suku bunga yang telah memperhitungkan credit while SOFR is currently an almost risk free interest
currency currency spread, sementara SOFR saat ini adalah suku rate based on US Treasury repurchase agreement
equivalent equivalent bunga yang hampir risk free berdasarkan transaksi (repo) market transactions. In order to make the
(in thousands) Rupiah (in thousands) Rupiah
pasar repurchase agreement (repo) US Treasury. transition of contracts and agreements that currently
Untuk melakukan transisi atas kontrak dan refer to USD LIBOR to refer to the alternative
Rupiah - 27.977.240 - 23.220.420 Rupiah
perjanjian yang saat ini mengacu ke USD LIBOR benchmark interest rate (SOFR), adjustments are
Mata uang asing Foreign currencies menjadi mengacu ke suku bunga acuan alternatif needed to ensure that the two benchmark interest
Dolar Amerika Serikat 145.147 2.336.137 115.908 1.784.628 United States Dollar (SOFR), diperlukan penyesuaian untuk rates are economically equivalent.
Singapore Dollar
Dolar Singapura 19.530 231.324 16.739 195.452
European Euro
memastikan bahwa kedua suku bunga acuan
Euro Eropa 18.310 306.836 24.152 411.511
Dolar Australia 27.270 273.072 29.345 308.730 Australian Dollar tersebut secara ekonomis setara.
Yen Jepang 657.517 67.744 581.383 63.301 Japanese Yen
Pound Sterling Inggris 1.573 31.811 3.202 62.835 Great Britain Pound Sterling Pada tahun 2020, Bank telah membentuk komite, In 2020, the Bank has formed a committee,
Dolar Hong Kong 6.286 13.031 6.124 12.068 Hong Kong Dollar yang terdiri dari unit kerja Treasury, Kredit, Risk, consisting of Treasury, Credit, Risk, IT, Legal,
Yuan China 2.439 5.379 1.975 4.286 Chinese Yuan IT, Legal, Compliance, dan Keuangan untuk Compliance, and Finance work units to formulate a
Others
Lain-lain 26.251 422.508 23.934 368.509 menyusun strategi transisi USD LIBOR. Komite USD LIBOR transition strategy. The LIBOR
904.323 31.665.082 802.762 26.431.740 Transisi LIBOR ini dibentuk untuk meminimalisasi Transition Committee was formed to minimize the
potensi disrupsi bisnis dan memitigasi risiko potential for business disruption and mitigate
operasional, hukum, kepatuhan serta keuangan. operational, legal, compliance and financial risks.
Pada tanggal-tanggal 31 Desember 2024 dan As of 31 December 2024 and 2023, the cash Inisiatif transisi LIBOR mempertimbangkan The LIBOR transition initiative considers changes to
perubahan pada sistem informasi, proses, information systems, processes, risk management
2023 saldo kas tersebut, sudah termasuk uang balance, including money at the ATM (Automatic manajemen risiko, dan model valuasi instrumen and financial instrument valuation models and
pada mesin ATM (Anjungan Tunai Mandiri), Teller Machine), amounted to Rp5,603,861 and keuangan serta mengkaji dampak akuntansi dan examines the impact of accounting and taxation.
masing-masing sebesar Rp5.603.861 dan Rp7,012,615, respectively. perpajakan.
Rp7.012.615.
PT BANK MANDIRI (PERSERO) TBK 1686 407 1687
408 ANNUAL REPORT 2024
Page 566
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued) B. Risiko pasar dan risiko likuiditas (lanjutan) B. Market risk and liquidity risk (continued)
(viii) Dampak Reformasi Acuan Suku Bunga (lanjutan) (viii)Impact of Interest Rate Benchmark Reform (viii) Dampak Reformasi Acuan Suku Bunga (lanjutan) (viii)Impact of Interest Rate Benchmark Reform
(continued) (continued)
Dari segi manajemen risiko pasar, Bank telah In terms of market risk management, the Bank has
mengidentifikasi dan mengantisipasi perubahan identified and anticipated changes that occured in Berikut adalah informasi kuantitatif tentang The following is quantitative information about
yang terjadi pada aspek - aspek antara lain aspects including changes in market data, which in instrumen keuangan yang belum beralih ke acuan financial instruments that have not yet switched to
perubahan market data, yang selanjutnya turn will have an impact on the results of the mark to suku bunga alternatif pada tanggal 31 Desember alternative reference rates as of 31 December 2024
berdampak pada hasil perhitungan mark to market, market calculation, VaR calculation and monitoring, 2024 dan 2023, yang menunjukkan secara and 2023, which separately shows non-derivative
perhitungan dan monitoring VaR, dan perhitungan and other calculations related to market risk. With terpisah aset keuangan non derivatif kredit corporate credit financial assets, borrowing, and
lain - lain terkait risiko pasar. Terhadap perubahan- regard to these changes, the Bank has made
korporasi, liabilitas keuangan non derivatif derivative non-derivative financial liabilities (bank
perubahan yang terjadi tersebut, Bank telah adjustments to the market risk management system
melakukan penyesuaian pada sistem manajemen and has reported system enhancement realisation borrowing dan derivatif (Bank Mandiri saja). only).
risiko pasar dan ketentuan internal terkait, serta to the regulator. In 2024, all Treasury derivative
telah melaporkan realisasi enhancement pada transactions with USD currency have used USD 2024
sistem ke regulator. Pada tahun 2024, seluruh SOFR as benchmark interest rate.
transaksi derivatif Treasury dengan mata uang Nilai kontrak
USD telah menggunakan USD SOFR sebagai USD nilai penuh/
suku bunga acuannya. Contract Value Nilai wajar/
Full USD Fair Value
Dalam hal kaitannya dengan risiko likuiditas, In terms of liquidity risk, changes in the LIBOR
perubahan atas suku bunga acuan LIBOR menjadi benchmark interest rate to another alternative
suku bunga acuan alternatif lain juga dapat benchmark interest rate may also have an impact on Derivatif Derivatives
berdampak pada kondisi likuiditas Bank. Dalam hal the Bank's liquidity condition. In this case, changes Tagihan derivatif 61.450.000 32.613 Derivatives receivables
ini, perubahan nominal pembayaran bunga kredit, in the nominal payment of credit interest, derivative Liabilitas derivatif 10.000.000 (4.035) Derivatives liabilities
transaksi derivatif dan/atau bunga pinjaman dapat transactions and/or loan interest may affect the
berpengaruh pada nilai arus kas yang diterima value of cash flows received or paid by the Bank, 2023
atau dibayarkan oleh Bank, antara lain yang including those measured in the Liquidity Coverage
terukur dalam indikator Liquidity Coverage Ratio Ratio (LCR) and Net Stable Funding Ratio (NSFR) Nilai kontrak
(LCR) dan Net Stable Funding Ratio (NSFR). indicators. However, this impact is not expected to USD nilai penuh/
Namun demikian, dampak tersebut diperkirakan significantly affect the Bank's overall liquidity
Contract Value Nilai wajar/
tidak signifikan mempengaruhi kondisi likuiditas condition.
Bank secara keseluruhan. Full USD Fair Value
Sebagai bentuk mitigasi risiko pasar, per posisi As a form of market risk mitigation, as of Derivatif Derivatives
31 Desember 2024 dan 2023, Bank telah 31 December 2024 and 2023, the Bank has Tagihan derivatif 177.050.000 110.120 Derivatives receivables
mengidentifikasi kebutuhan perubahan pada identified the need for changes to the information Liabilitas derivatif 20.000.000 (18.463) Derivatives liabilities
sistem informasi dan Bank telah melakukan system and the Bank has made adjustments to the
penyesuaian pada sistem tersebut. Bank juga system. The Bank has also conducted studies
telah melakukan kajian yang dibutuhkan dalam needed in the transition process related to the C. Risiko operasional C. Operational risk
proses transisi terkait proses dan model valuasi process and model of the valuation of financial
instrumen keuangan. Pada tahun 2023, Bank telah instruments. In 2023, the Bank has communicated Risiko operasional adalah risiko akibat Operational risk is a risk due to inadequacy and/or
melakukan komunikasi dengan counterparty with affected counterparties and/or customers to ketidakcukupan dan/atau tidak berfungsinya dysfunctional internal process, human error,
dan/atau nasabah yang terdampak untuk provide the latest information regarding changes proses internal, kesalahan manusia, kegagalan systems failure or external factors which impact the
memberikan informasi terkini terkait perubahan that may occur as a result of the reform of the sistem atau adanya faktor eksternal yang Bank’s operations. Including risks related to cyber
yang mungkin terjadi akibat dari reformasi acuan interest rate reference, specifically USD LIBOR,
mempengaruhi operasional Bank. Termasuk security. The effectiveness of operational risk
suku bunga, secara khusus USD LIBOR, baik either through socialization, discussion or in writing.
melalui sosialisasi, diskusi maupun tertulis. Bank The Bank has identified areas that have a significant dalam bagian dari risiko operasional yaitu risiko management can reduce losses due to operational
telah mengidentifikasi area yang memiliki risiko risk of discontinuing USD LIBOR, namely terkait keamanan siber. Pengelolaan atas risiko risk.
yang signifikan terhadap penghentian USD LIBOR, developing information systems and adjusting operasional secara efektif dapat menekan
yaitu melakukan pengembangan pada sistem business processes to accommodate the use of kerugian akibat risiko operasional.
informasi dan penyesuaian proses bisnis untuk alternative reference interest rates, conducting
dapat mengakomodasi penggunaan suku bunga contract amendments/repapering and/or reviewing Dalam rangka mengelola risiko operasional secara In order to the achieve the effectiveness of
acuan alternatif, melakukan amendemen fallback clauses on existing contracts. In addition to
kontrak/repapering dan/atau melakukan kajian carrying out continuous efforts in monitoring the efektif, Bank menyusun kerangka kerja yang operational risk management, the Bank has
fallback clause pada kontrak existing. Selain latest conditions related to the USD LIBOR mengacu pada regulasi Bank Indonesia, Otoritas established a framework based on Bank Indonesia,
melakukan usaha berkelanjutan dalam transition, the Bank has also conducted more Jasa Keuangan, Basel dan best practice di industri Financial Services Authority, Basel and best
pemantauan kondisi terkini terkait transisi USD intensive discussions with industry players both from baik lokal maupun global. Bank saat ini telah practice in both local and global industries. The
LIBOR, Bank juga telah melakukan diskusi lebih within and outside the country in the context of memiliki Kebijakan Manajemen Risiko, Standar Bank has implemented Bank Mandiri’s Risk
intensif dengan pelaku industri baik yang berasal benchmarking and communication with Regulators Prosedur Operasional Manajemen Risiko Management Policy, Standard Operating
dari dalam maupun luar negeri dalam rangka to ensure the transition of changes in the Operasional dan Petunjuk Teknis Operasional Procedures for Operational Risk Management and
benchmark serta komunikasi dengan Regulator benchmark interest rate from USD LIBOR to
untuk memastikan transisi perubahan suku bunga alternative interest rates went well, also to minimize Manajemen Risiko Operasional, yang meliputi Technical Guidelines for Operational Risk
acuan dari USD LIBOR ke suku bunga acuan the risk arising from the transition process. aspek governance maupun sistem pelaporan. Management covering both aspects of governance
alternatif berjalan dengan baik, sekaligus and reporting systems.
meminimalisasi risiko yang muncul dari proses
transisi tersebut.
PT BANK MANDIRI (PERSERO) TBK 1688 409 1689
410 ANNUAL REPORT 2024
Page 567
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued)
C. Risiko operasional (lanjutan) C. Operational risk (continued)
C. Risiko operasional (lanjutan) C. Operational risk (continued)
Managing risk through operation (lanjutan) Managing risk through operation (continued)
Managing risk through operation Managing risk through operation
Terkait dengan ORM Tools, ORM Tools yang The ORM Tools used by the Bank are:
Dalam pengelolaan risiko operasional melalui In managing operational risk through Operation, the dipergunakan Bank adalah:
(i) Risk & Control Self Assessment (RCSA), (i) Risk & Control Self Assessment (RCSA), is a
Operation, Bank telah: Bank has: merupakan sebuah register atas identifikasi register of risk identification and main control
(i) Menetapkan risk governance pengelolaan (i) Established risk governance of operational risiko dan kontrol utama dari proses bisnis of the business processes within the Bank,
risiko operasional. risk management. yang ada di Bank, yang secara periodik where inherent risk rating and control
(ii) Menetapkan kebijakan dan prosedur serta (ii) Established policies and procedures and dilakukan penilaian/assessment terhadap effectiveness either through control testing or
melakukan review secara berkala. conducts periodic review. inherent risk rating dan efektivitas kontrol baik by consensus are periodically assessed. The
(iii) Menetapkan operational risk appetite (iii) Established operational risk appetite melalui pengujian kontrol (Control Testing) testing of inherent risk rating and control rating
maupun secara konsensus. Penilaian generated residual risk value which become a
statement. statement. inherent risk rating dan control rating component of operational risk profile. The
(iv) Menyusun metodologi dan perangkat (iv) Designed methodologies and tools for menghasilkan nilai residual risk dan menjadi residual risk level is minimized by taking
pengelolaan risiko operasional. operational risk management. bagian dari profil risiko operasional. Tingkat necessary mitigations before risk occurs.
(v) Mengembangkan dan (v) Developed and implemented Risk risiko residual dijaga seminimal mungkin
mengimplementasikan program Risk Awareness Program for managing dengan mengambil tindakan yang diperlukan
untuk mitigasi sebelum risiko terjadi.
Awareness pengelolaan risiko operasional operational risk for all employees.
(ii) Loss Event Database, merupakan database (ii) Loss Event Database, is a database of
terhadap seluruh karyawan. insiden risiko operasional yang dicatat secara operational risk incidents which recorded on
(vi) Mendesain, mengembangkan, dan (vi) Designed, developed, and implemented risk based dengan tujuan sebagai lesson risk based basis as a lesson learned,
mengimplementasikan Operational Risk Operational Risk Management System. learned, pemantauan tindak lanjut perbaikan remediation monitoring and future
Management System. kedepannya, serta sebagai salah satu improvements, also as a component for
(vii) Menjalankan implementasi pengelolaan (vii) Implemented the operational risk komponen untuk perhitungan modal risiko calculation of operational risk capital
operasional (regulatory capital charge) calculation (regulatory capital charge) with the
risiko operasional ke seluruh unit kerja management to the all units (Head Office metode Standardized Approach (SA). Standardized Approach (SA) method.
(Kantor Pusat dan Kantor Wilayah) and Regional Offices) including the (iii) Key Indicator (KI), merupakan early warning (iii) Key Indicator (KI), is an early warning signal in
termasuk implementasi Operational Risk Operational Risk Management Tools (ORM signal dalam pengelolaan risiko operasional operational risk management with the aim that
Management Tools (ORM Tools). Tools). dengan tujuan agar upaya mitigasi dapat mitigation efforts can be immediately
(viii) Melaksanakan monitoring dan pelaporan (viii) Performed monitoring and reporting for segera ditentukan dan dilaksanakan sebelum determined and implemented before a risk
internal maupun eksternal (regulator). internal and external (regulator). sebuah risiko terjadi. KI mengindikasikan occurs. KI indicates the probability that a risk
besar kecilnya kemungkinan suatu risiko akan will occur (risk based) or indicates the
(ix) Mengembangkan kompetensi standar untuk (ix) Developed standard competencies for terjadi (risk based) atau mengindikasikan probability that a control is not implemented
pegawai yang terlibat dalam aktivitas employees involved in the implementation of besar kecilnya kemungkinan suatu kontrol properly (control based). KI is set a threshold
implementasi kerangka kerja manajemen operational risk management framework tidak dilaksanakan sebagaimana mestinya (threshold) and its realization score is
risiko operasional. activities. (control based). KI ditetapkan ambang recorded periodically.
batasnya (threshold) dan dicatat skor
Pelaksanaan operational risk governance The implementation of operational risk governance realisasinya secara berkala.
(iv) Issue & Action Management (IAM), (iv) Issue & Action Management (IAM), is a tool to
dilakukan melalui: begins with: merupakan perangkat untuk memantau tindak
(i) Pengawasan aktif Dewan Komisaris dan monitor follow-up action that have been
(i) Active monitoring by Board of Commissioners lanjut yang telah disusun atas isu-isu yang designed on identified issues through various
Direksi and Directors ditemukan dari berbagai sumber, seperti dari activities, such as Control Testing, incident,
(ii) Pelaksanaan pengelolaan risiko operasional (ii) The implementation of operational risk hasil Control Testing, hasil monitoring Key key indicator monitoring result, self identified
disupervisi oleh Direktur Manajemen Risiko management is supervised by Director of Risk Indicator, terjadinya insiden, teridentifikasinya issued and other.
yang didukung dengan keterlibatan: suatu permasalahan (self-identified issue) dan
Management which supported by the lainnya.
involvement of: (v) Capital Modelling, merupakan model
• Risk Management Committee (v) Capital Modelling, an operational capital
• Risk Management Committee perhitungan modal risiko operasional calculation model (regulatory capital charge)
• Unit Kerja Pemilik dan Pengendali • Business Unit and Risk Controlling Unit (regulatory capital charge) sesuai regulasi that complies with applicable regulations.
Risiko yang berlaku.
• Unit Kerja Manajemen Risiko • Operational Risk Management Unit
Operasional Sebagai output dari proses Manajemen Risiko As the output of Operational Risk Management
Operasional, akan dihasilkan profil risiko process, each unit generates operational risk profile
• Unit Kerja Pembina Manajemen Risiko • Operational Risk Management and operasional yang di-review oleh unit Internal reviewed by Internal Audit unit and presented to the
Operasional Development Unit Audit, dipresentasikan kepada Direksi dan Dewan Board of Commissioners and directors, and
• Unit Kerja Kepatuhan • Compliance Unit Komisaris, serta dilaporkan dalam bentuk Laporan submitted to the regulators periodically in the form of
• Unit Kerja Internal Audit • Internal Audit Unit Tingkat Kesehatan Bank (Risk Based Bank Risk Based Bank Rating and Risk Profile. In
Rating) dan Profil Risiko yang disampaikan addition, in order to manage operational risk, there
kepada Regulator secara periodik. Selain itu, is an operational risk management reports that are
Bank telah menetapkan kebijakan dan prosedur The Bank has established internal policies and dalam rangka pengelolaan risiko operasional submitted to management as a monitoring tool and
internal dalam Manajemen Risiko Operasional procedures for Operational Risk Management terdapat laporan pengelolaan risiko operasional consideration for priority decision making.
yang mengacu pada Kebijakan Manajemen referred to as Risk Management Policy, which is the yang disampaikan kepada manajemen sebagai
Risiko, yang menjadi landasan implementasi basis of risk management implementation. sarana monitoring dan bahan pertimbangan untuk
manajemen risiko. mengambil tindakan prioritas.
PT BANK MANDIRI (PERSERO) TBK 1690 411 1691
412 ANNUAL REPORT 2024
Page 568
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
62. MANAJEMEN RISIKO (lanjutan) 62. RISK MANAGEMENT (continued) 63. PERJANJIAN, KOMITMEN DAN KONTINJENSI 63. SIGNIFICANT AGREEMENTS, COMMITMENTS AND
PENTING (lanjutan) CONTINGENCIES (continued)
C. Risiko operasional (lanjutan) C. Operational risk (continued)
a. Perjanjian integrated banking system dengan a. Integrated banking system agreement with
Managing risk through capital Managing risk through capital vendor (lanjutan) vendor (continued)
Sesuai ketentuan, Bank menggunakan According to the regulations, the Bank utilizes the Pada tanggal 19 Oktober 2022, Bank Mandiri On 19 October 2022, Bank Mandiri entered into an
Standardized Approach (SA)/Pendekatan Standar Standardized Approach (SA) in accordance with mengadakan perjanjian dengan vendor untuk agreement with vendors to add eMAS features
sesuai SEOJK No. 06/SEOJK.03/2020 untuk SEOJK No. 06/SEOJK.03/2020 for operational risk menambah fitur eMAS sesuai perjanjian according to the 2023 Application Management
perhitungan beban modal risiko operasional. capital charges calculation. The calculation of the
Perhitungan ATMR dengan Pendekatan Standar Application Management 2023 menggunakan agreement using a blanket order system with a
Risk Weighted Assets (RWA) using Standardized
dilakukan setiap tahun berdasarkan data Approach is performed annually based on system blanket order dengan nilai maksimum maximum contract value of 350 mandays. On
Komponen Kerugian Risiko Operasional selama Operational Risk Loss Components data for the last sebanyak 350 mandays. Pada tanggal 31 December 2024, out of a contract value
10 (sepuluh) tahun terakhir dan data Komponen 10 (ten) years and Business Indicator Components 31 Desember 2024 dari nilai kontrak sebesar amounted to USD726,327.79 (full amount) the
Indikator Bisnis selama 3 (tiga) tahun terakhir. data for the last 3 (three) years. The result of USD726.327,79 (nilai penuh), Bank telah Bank has recorded it as fixed assets amounted to
Hasil perhitungan dari beban modal risiko calculation of operational risk capital charges for melakukan pembukuan sebagai aset tetap USD726,327.79 (full amount) with the estimated
operasional Bank Mandiri (Bank Mandiri saja) Bank Mandiri (Bank Only) as of 31 December 2024 sebesar USD726.327,79 (nilai penuh) dengan project completion on 31 December 2024 is 100%.
pada tanggal 31 Desember 2024 adalah sebesar amounted to Rp5,014,076.90 while for consolidation estimasi penyelesaian pada tanggal
Rp5.014.076,90 sedangkan secara konsolidasian (Bank Mandiri and its Subsidiaries) amounted to 31 Desember 2024 adalah 100%.
(Bank Mandiri dengan Entitas Anak) adalah Rp6,067,991.50. Based on these operational risk
sebesar Rp6.067.991,50. Berdasarkan nilai beban capital charges values, RWA for operational risk as Perikatan antara Bank Mandiri dengan pihak Bank Mandiri and related parties have complied
modal risiko operasional tersebut, nilai ATMR of 31 December 2024 amounted to terkait telah mengikuti syarat dan ketentuan yang the mutually agreed terms and conditions.
risiko operasional pada tanggal 31 Desember Rp62,675,961.25 (Bank Only) and Rp75,849,893.75 disepakati bersama.
2024 adalah sebesar Rp62.675.961,25 (Bank (consolidated).
Mandiri saja) dan Rp75.849.893,75 b. Perkara hukum b. Legal matters
(konsolidasian).
Bank saat ini masih menghadapi permasalahan Currently, the Bank has a number of outstanding
hukum diantaranya dengan debitur dan/atau litigation cases, including lawsuits with debtors
63. PERJANJIAN, KOMITMEN DAN KONTINJENSI 63. SIGNIFICANT AGREEMENTS, COMMITMENTS AND pemilik dana sebagai akibat adanya perselisihan and/or fund owners due to disputes that had been
PENTING CONTINGENCIES perjanjian yang telah diputus oleh Pengadilan decided by the Court where the Bank was convicted
dimana Bank dihukum untuk membayar ganti rugi by the Court to pay compensation amounted to
a. Perjanjian integrated banking system dengan a. Integrated banking system agreement with
vendor vendor sebesar Rp1.858. Saat ini Bank masih dalam Rp1,858. Currently, the Bank is still in the legal
proses/upaya hukum keberatan terhadap process to appeal against the decision.
Pada tanggal 28 Mei 2019, Bank Mandiri On 28 May 2019, Bank Mandiri entered into an putusan.
mengadakan perjanjian dengan vendor untuk agreement with vendors to enhance eMAS
menambah fitur eMAS sesuai perjanjian features related to the 2019 Application Jumlah klaim terhadap Bank Mandiri atas The Bank’s total potential financial exposure
Application Management 2019 menggunakan Management agreement with the blanket order tuntutan hukum yang belum selesai pada tanggal arising from outstanding lawsuits as of
system blanket order dengan nilai maksimum system with a maximum contract value of 6,141 31 Desember 2024 dan 2023 masing-masing 31 December 2024 and 2023 amounted to
sebanyak 6.141 mandays. Pada tanggal mandays. On 31 December 2024, the payment sebesar Rp460.861 dan Rp541.727. Pada Rp460,861 and Rp541,727, respectively. As of
31 Desember 2024 dari nilai kontrak sebesar realisation amounted to USD4,898,670.82 (full tanggal 31 Desember 2024 dan 2023, Bank 31 December 2024 and 2023, the Bank has
USD4.898.670,82 (nilai penuh), Bank telah amount) and the Bank has recorded the payment Mandiri telah membentuk cadangan masing- provided a provision amounted to Rp68,662 and
melakukan pembukuan sebagai aset tetap realisation as a fixed asset amounted to masing sebesar Rp68.662 dan Rp90.893 dan Rp90,893, respectively, and believes that the
sebesar USD4.878.288,57 (nilai penuh) dengan USD4,878,288.57 (full amount) with the estimated berpendapat bahwa cadangan yang dibentuk provision is adequate.
estimasi penyelesaian posisi 31 Desember 2024 project completion on 31 December 2024 is telah memadai.
adalah 99,58%. 99.58%.
c. Trade Agreement dengan Asian Development c. Trade Agreement with Asian Development Bank
Pada tanggal 25 Mei 2021, Bank Mandiri On 25 May 2021, Bank Mandiri entered into an Bank
mengadakan perjanjian dengan vendor untuk agreement with vendors to add eMAS features
menambah fitur eMAS sesuai perjanjian according to the 2021 Application Management Pada tanggal 25 November 2009, Bank Mandiri On 25 November 2009, Bank Mandiri has signed a
Application Management 2021 menggunakan agreement using a blanket order system with a telah menandatangani perjanjian kerjasama contractual agreement with Asian Development
system blanket order dengan nilai maksimum maximum contract value of 1,870 mandays. On dengan Asian Development Bank (“ADB”) melalui Bank (“ADB”) through Trade Finance Facilitation
sebanyak 1.870 mandays. Pada tanggal 31 December 2024, out of a contract value Trade Finance Facilitation Program (“TFFP”), Program (“TFFP”) which are Confirmation Bank
31 Desember 2024 dari nilai kontrak sebesar amounted to USD1,513,307.45 (full amount) the
USD1.513.307,45 (nilai penuh), Bank telah Bank has recorded it as fixed assets amounted to yaitu Confirmation Bank Agreement (“CBA”). Agreement (“CBA”).
melakukan pembukuan sebagai aset tetap USD1,513,307.45 (full amount) with the estimated
sebesar USD1.513.307,45 (nilai penuh) dengan project completion position on 31 December 2024 Berdasarkan CBA, Bank Mandiri dapat bertindak Based on CBA, Bank Mandiri can act as confirming
estimasi penyelesaian pada tanggal is 100%. sebagai confirming bank bagi transaksi ekspor bank for export import transactions of its customers
31 Desember 2024 adalah 100%. impor nasabah dengan basis Letter of Credit with Letter of Credit (“L/C”) arrangement. As a
(“L/C”). Sebagai confirming bank, Bank Mandiri confirming bank, Bank Mandiri can request a
Pada tanggal 18 November 2021, Bank Mandiri On 18 November 2021, Bank Mandiri entered into dapat diberikan jaminan oleh ADB atas L/C yang guarantee from ADB for L/C issued by issuing
mengadakan perjanjian dengan vendor untuk an agreement with vendors to add eMAS features diterbitkan oleh issuing bank. bank.
menambah fitur eMAS sesuai perjanjian according to the 2022 Application Management
Application Management 2022 menggunakan agreement using a blanket order system with a Skema TFFP tersebut merupakan program ADB TFFP scheme is a program initiated by ADB to
system blanket order dengan nilai maksimum maximum contract value of 1,870 mandays. On untuk memfasilitasi transaksi perdagangan facilitate the L/C based trade transactions within
sebanyak 1.870 mandays. Pada tanggal 31 December 2024, out of a contract value berbasis L/C di negara-negara berkembang Asia Asian developing countries to increase the trade-
31 Desember 2024 dari nilai kontrak sebesar amounted to USD1,660,415.26 (full amount) the untuk mendorong tingkat pertumbuhan volume volume growth. Becoming a participant in this
USD1.660.415,26 (nilai penuh), Bank telah Bank has recorded it as fixed assets amounted to perdagangan. Dengan menjadi partisipan dalam program, Bank Mandiri will have an easier access
melakukan pembukuan sebagai aset tetap USD1,649,906.20 (full amount) with the estimated TFFP ini, Bank Mandiri memiliki peluang untuk to increase its trade volume and to open new
sebesar USD1.649.906,20 (nilai penuh) dengan project completion on 31 December 2024 is trade volume dan membuka bisnis baru business opportunities especially to countries in
estimasi penyelesaian pada tanggal 99.37%. khususnya dengan bank dari negara-negara ADB program.
31 Desember 2024 adalah 99,37%. yang termasuk dalam program ADB.
PT BANK MANDIRI (PERSERO) TBK 1692 413 1693
414 ANNUAL REPORT 2024
Page 569
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
63. PERJANJIAN, KOMITMEN DAN KONTINJENSI 63. SIGNIFICANT AGREEMENTS, COMMITMENTS AND 64. STANDAR AKUNTANSI KEUANGAN BARU/REVISI 64. NEW (REVISED) FINANCIAL ACCOUNTING
PENTING (lanjutan) CONTINGENCIES (continued) (lanjutan) STANDARDS (continued)
d. Perjanjian Bancassurance Entitas Anak d. Subsidiary’s Bancassurance Agreement
PSAK berlaku untuk tahun buku yang mulai sejak SFAS that will become effective for annual period
Pada tanggal 27 September 2024, Entitas Anak On 27 September 2024, the Subsidiary signed a 1 Januari 2025 dan penerapan dini diperbolehkan beginning January 1, 2025 and early adoption is
menandatangani perjanjian bancassurance bancassurance agreement with PT Prudential (lanjutan): permitted (continued):
dengan PT Prudential Sharia Life Assurance Sharia Life Assurance ("Prudential Sharia Life") to
(”Prudential Sharia Life”) untuk memasarkan, market, promote and reference Prudential Sharia - Amendemen PSAK No. 221 tentang “Pengaruh - Amendments to SFAS No. 221 on “The Effects of
mempromosikan dan mereferensikan produk Life insurance products through the Bank's Perubahan Kurs Valuta Asing”, yang berlaku Changes in Foreign Exchange Rates”, is effective
asuransi Prudential Sharia Life melalui jaringan distribution network. This cooperation agreement efektif 1 Januari 2025. Amendemen tentang 1 January 2025. This amendment clarifies the
distribusi Bank. Perjanjian kerjasama ini berlaku is effective from the date of the agreement and will kekurangan ketertukaran. Amendemen ini requirements regarding the condition where the a
efektif sejak tanggal perjanjian dan akan terus continue to be valid and effective until the fifteenth memperjelas pengaturan terkait kondisi ketika currency is not exchangeable and its disclosure
berlaku dan efektif hingga tahun kelima belas (15) (15th) year from the date of launch (March 1,
suatu mata uang tidak tertukarkan serta
sejak tanggal peluncuran (1 Maret 2025). Adapun 2025). The Subsidiary's obligations before the
kewajiban Entitas Anak sebelum tanggal launch date related to the issuance of pengungkapannya.
peluncuran terkait dengan penerbitan produk dan insurance products and services in the
layanan asuransi di jaringan distribusi Entitas Subsidiary's distribution network include preparing Grup masih dalam proses melakukan evaluasi atas The Group is still in the process of evaluating the
Anak antara lain mempersiapkan peraturan internal regulations, training of the Subsidiary's dampak dari amendemen dan PSAK baru tersebut di impact of the amendments and new SFAS mentioned
internal, pelatihan pegawai Entitas Anak, rencana employees, marketing and communication plans, atas terhadap laporan keuangan konsolidasian Grup. above to the Group's consolidated financial statements.
pemasaran dan komunikasi serta penyesuaian and system adjustments.
sistem.
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
64. STANDAR AKUNTANSI KEUANGAN BARU/REVISI 64. NEW (REVISED) FINANCIAL ACCOUNTING DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
STANDARDS INDONESIA STANDARDS
Amendemen dan Pernyataan Standar Akuntansi Amendments and Improvements of Indonesian a. Giro Wajib Minimum (GWM), Penyangga a. Minimum Statutory Reserves, Macroprudential
Keuangan (“PSAK”) baru yang telah disahkan oleh Financial Accounting Standards and Interpretations that Likuiditas Makroprudensial (PLM), dan Rasio Liquidity Buffer, and Macroprudential
Dewan Standar Akuntansi Keuangan (“DSAK”) - are issued by the Indonesian Financial Accounting Intermediasi Makroprudensial (RIM) Intermediation Ratio
Ikatan Akuntan Indonesia (“IAI”), tetapi belum berlaku Standards Board (“FASB”) - Institute of Indonesia
efektif untuk laporan keuangan selama periode Chartered Accountants (“IAI”), but not yet effective for Pada tanggal 31 Desember 2024 dan 2023 rasio As of 31 December 2024 and 2023, the Rupiah
berjalan diungkapkan di bawah ini. Grup bermaksud current year financial statements are disclosed below. Giro Wajib Minimum (“GWM”) Rupiah dan Mata and Foreign Currency Minimum Statutory
untuk menerapkan amendemen dan penyesuaian The Group intends to adopt these standards, if
Uang Asing serta rasio Penyangga Likuiditas Reserves (“GWM”) ratios and the Macroprudential
PSAK tersebut, jika dipandang relevan, saat telah applicable, when they become effective.
menjadi efektif. Makroprudensial (“PLM”) yang harus dipenuhi Liquidity Buffer (“PLM”) ratios that must be met by
Bank adalah sebagai berikut: the Bank are as follows:
PSAK berlaku untuk tahun buku yang mulai sejak SFAS that will become effective for annual period
1 Januari 2025 dan penerapan dini diperbolehkan: beginning 1 January 2025 and early adoption is 2024 2023
permitted:
Rupiah Rupiah
- Amendemen PSAK 117 “Kontrak Asuransi - Amendment of SFAS 117 “Insurance Contracts on Primary Minimum Statutory
tentang Penerapan Awal PSAK 117 dan PSAK Initial Application of SFAS 117 and SFAS 109 - GWM*) 5,00% 6,30% Reserve*)
109 - Informasi Komparatif” Comparative Information”. (i) GWM secara harian 0,00% 0,00% (i) Daily Minimum Statutory Reserve
(ii) Average Minimum Statutory
Status implementasi program Status of the implementation program (ii) GWM secara rata-rata 5,00% 6,30% Reserve
Penyangga Likuiditas Macroprudential Liquidity
Adopsi PSAK 117 akan membuat perubahan The adoption of PSAK 117 will result in significant Makroprudensial 5,00% 5,00% Buffer
akuntansi yang signifikan, dengan dampak pada accounting changes, with an impact on the
laporan posisi keuangan dan laporan laba rugi subsidiary’s financial statements of financial Mata uang asing Foreign currencies
Entitas Anak. position and statement of profit or loss.
Primary Minimum Statutory
GWM 4,00% 4,00% Reserve
Proses implementasi saat ini difokuskan pada The implementation process is currently focused
evaluasi dampak implementasi termasuk on evaluating the impact of the implementation (i) GWM secara harian 2,00% 2,00% (i) Daily Minimum Statutory Reserve
membentuk kembali metodologi, pemodelan, including reshaping the methodology, modelling, (ii) Average Minimum Statutory
sistem informasi, akuntansi, pelaporan, information systems, accounting, reporting, (ii) GWM secara rata-rata 2,00% 2,00% Reserve
pengendalian internal, dan lain-lain serta internal control, etc and building the comparative
*) Bank melakukan penyediaan dana untuk kegiatan ekonomi *) The Bank provides funding for specific and inclusive economic
membangun informasi komparatif tahun 2024 2024 information applying transitional tertentu dan inklusif, sehingga Bank mendapatkan insentif activities, allowing the Bank to receive incentives in the form of Rupiah
dengan menerapkan persyaratan transisi pada requirements on both standards. Although the berupa kelonggaran GWM dalam Rupiah pada tanggal Minimum Statutory Reserves (“GWM”) leniency at 4.00% and 2.70%
kedua standar tersebut. Meskipun pekerjaan ini work is well advance, it is not finalized as of the 31 Desember 2024 dan 2023 masing-masing sebesar 4,00% dan on 31 December 2024 and 2023, respectively. The Rupiah Minimum
2,70%. GWM dalam Rupiah yang harus dipenuhi Bank pada Statutory Reserves (“GWM”) that the Bank requires to meet which
telah berjalan dengan baik, namun belum final date of the publication of this Financial tanggal 31 Desember 2024 dan 2023 yang seharusnya masing- should have been 9.00% each on 31 December 2024 and 2023 with a
pada tanggal publikasi Laporan Keuangan ini. Statements. masing sebesar 9,00% dengan ketentuan harian 0,00% dan daily requirement of 0.00% and an average of 9.00%, has been
rata-rata 9,00% menjadi sebesar 5,00% pada tanggal reduced to 5.00% on 31 December 2024, with a daily requirement of
31 Desember 2024 dengan ketentuan harian 0,00% dan rata-rata 0.00% and an average of 5.00% and has been reduced to 6.30% on
5,00%, menjadi sebesar 6,30% pada tanggal 31 Desember 2023 31 December 2023, with a daily requirement of 0.00% and an average
dengan ketentuan harian 0,00% dan rata-rata 6,30%. of 6.30%.
PT BANK MANDIRI (PERSERO) TBK 1694 415 1695
416 ANNUAL REPORT 2024
Page 570
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
INDONESIA (lanjutan) STANDARDS (continued)
b. Posisi Devisa Neto (PDN) b. Net Open Position (NOP)
a. Giro Wajib Minimum (GWM), Penyangga a. Minimum Statutory Reserves, Macroprudential
Likuiditas Makroprudensial (PLM), dan Rasio Liquidity Buffer, and Macroprudential Posisi devisa neto Bank Mandiri saja Net open position of Bank Mandiri by currencies
Intermediasi Makroprudensial (RIM) (lanjutan) Intermediation Ratio (continued) berdasarkan mata uang (dinyatakan dalam (expressed in Rupiah) as of 31 December 2024 as
Rupiah) pada tanggal 31 Desember 2024 adalah follows:
Pada tanggal 31 Desember 2024 dan 2023, Bank As of 31 December 2024 and 2023, the Bank has sebagai berikut:
telah memenuhi rasio sesuai ketentuan di atas. fulfilled the ratio as mentioned above. The Rupiah
Posisi devisa
Rasio GWM Rupiah dan Valuta Asing serta PLM and Foreign Currencies Minimum Statutory Aset/ Liabilitas/ neto/
(Bank Mandiri saja) yaitu masing-masing Reserves Ratio and Macroprudential Liquidity Mata uang Assets Liabilities Net open position Currency
sebesar: Buffer Ratio (Bank Mandiri only), are as follows:
KESELURUHAN (LAPORAN OVERALL (STATEMENT OF
POSISI KEUANGAN FINANCIAL POSITION
2024 2023 DAN REKENING AND ADMINISTRATIVE
ADMINISTRATIF)***) ACCOUNTS)***)
Rupiah Rupiah
Primary Minimum Statutory Dolar Amerika Serikat 635.657.537 637.357.047 1.699.510 United States Dollar
Euro Eropa 13.464.091 13.380.144 83.947 European Euro
GWM 5,21% 7,32% Reserve Dolar Singapura 5.334.006 5.581.912 247.906 Singapore Dollar
(i) GWM secara harian*) 0,00% 0,00% (i) Daily Minimum Statutory Reserve*) Yen Jepang 11.001.825 11.031.642 29.817 Japanese Yen
(ii) Average Minimum Statutory Dolar Australia 1.653.860 1.673.032 19.172 Australian Dollar
Pound Sterling Inggris 1.738.946 1.777.549 38.603 Great Britain Pound Sterling
(ii) GWM secara rata-rata 5,21% 7,32% Reserve Dolar Hong Kong 224.924 147.959 76.965 Hong Kong Dollar
Penyangga Likuiditas Macroprudential Liquidity Lain-lain 13.039.651 13.185.410 246.623*) Others
Makroprudensial 9,17% 19,25% Buffer Total 2.442.543 Total
Mata uang asing Foreign currencies
Primary Minimum Statutory LAPORAN POSISI STATEMENT OF
KEUANGAN FINANCIAL POSITION
GWM 4,10% 4,10% Reserve
(i) GWM secara harian**) 2,00% 2,00% (i)Daily Minimum Statutory Reserve**) Dolar Amerika Serikat 410.904.503 426.291.921 (15.387.418) United State Dollar
Euro Eropa 12.743.354 5.153.421 7.589.933 European Euro
(ii) Average Minimum Statutory Dolar Singapura 3.588.558 2.499.139 1.089.419 Singapore Dollar
(ii) GWM secara rata-rata 2,10% 2,10% Reserve Yen Jepang 6.060.325 5.412.973 647.352 Japanese Yen
Dolar Australia 1.614.807 423.946 1.190.861 Australian Dollar
*) Realisasi GWM harian Rupiah posisi 31 Desember 2024 dan 2023 *) Realization of daily Rupiah minimum statutory reserve as of Pound Sterling Inggris 1.605.504 263.993 1.341.511 Great Britain Pound Sterling
masing-masing sebesar 5,21% dan 7,32%. 31 December 2024 and 2023 were 5.21% dan 7.32%, respectively. Dolar Hong Kong 202.391 67.390 135.001 Hong Kong Dollar
**) Realisasi GWM harian Mata Uang Asing posisi 31 Desember 2024 **) Realization of daily foreign currencies minimum statutory reserve as Lain-lain 8.585.946 8.207.107 378.839**) Others
dan 2023 masing-masing sebesar 4,10% dan 4,10%. of 31 December 2024 and 2023 were 4.10% and 4.10%, respectively.
Total (3.014.502) Total
Pada tanggal 31 Desember 2024 dan 2023, Bank As of 31 December 2024 and 2023, the Bank is
Total Modal (Catatan 65c) 244.258.632 Total Capital (Note 65c)
berkewajiban untuk melakukan pemenuhan Giro obliged to fulfill the RIM Current Account of 0.25%
RIM masing-masing sebesar 0,25% dan 0,68% and 0.68%, respectively, and the Bank has fulfilled
Rasio PDN (laporan posisi NOP ratio (statement of financial
dan Bank telah melakukan pemenuhan kewajiban these obligations.
keuangan) (1,23%) position)
tersebut. Rasio PDN (keseluruhan) 1,00% NOP ratio (overall)
Pada tanggal 31 Desember 2024 (Bank Mandiri As of 31 December 2024 (Bank Mandiri only), the Rasio PDN pada tanggal 31 Desember 2024 jika Net Open Position ratio as of 31 December 2024 if
menggunakan modal bulan November 2024 calculated using November 2024 capital as follows:
saja), posisi GWM Rupiah rata - rata adalah Bank maintained average Rupiah GWM of 5.21%
adalah sebagai berikut:
sebesar 5,21% dari total DPK Rupiah, sesuai from total outstanding deposit from customers
dengan limit yang telah ditetapkan, sedangkan denominated in Rupiah in accordance with the Modal bulan November 2024/November 2024 Capital 240.756.495
untuk Giro RIM adalah sebesar 0,25% dan PLM regulated limit, while for RIM disincentive ratio is Rasio PDN (laporan posisi keuangan)/NOP ratio (Statement of financial position) (1,25%)
Rasio PDN (keseluruhan)***) /NOP ratio (overall)
***)
adalah sebesar 9,17% dari total DPK Rupiah. 0.25% and PLM ratio of 9.17% from the 1,01%
Sementara untuk posisi GWM valas rata-rata outstanding deposit from customer denominated in *)
Merupakan penjumlahan absolut dari selisih antara aset dan liabilitas beberapa *)
Represents total absolute amount of difference between assets and liabilities from
mata uang asing lainnya. other foreign currencies.
adalah sebesar 4,10% dari total DPK valuta asing Rupiah. Meanwhile for the foreign currency, the **)
Merupakan penjumlahan dari selisih antara aset dan liabilitas beberapa mata **)
Represents total amount of difference between assets and liabilities from other
sesuai dengan limit yang ditetapkan. Bank maintained average foreign exchange GWM ***)
uang asing lainnya.
Perhitungan posisi devisa neto bank berdasarkan pada Peraturan Bank ***)
foreign currencies.
The calculation of Bank’s net open position is based on Bank Indonesia’s regulation
at 4.10% from the outstanding deposits from Indonesia No. 12/10/PBI/2010 tanggal 1 Juli 2010 dan Peraturan Bank Indonesia No. 12/10/PBI/2010 dated 1 July 2010 and Bank Indonesia’s regulation No.
No. 17/5/PBI/2015 tanggal 29 Mei 2015 tentang Perubahan Keempat atas 17/5/PBI/2015 dated 29 May 2015 regarding the Fourth amendment of Bank
customer denominated in foreign currency in Peraturan Bank Indonesia No. 5/13/PBI/2003 tentang Posisi Devisa Neto Bank Indonesia’s regulation No. 5/13/PBI/2003 regarding net open position for
Umum. Berdasarkan peraturan tersebut, mulai tanggal 1 Juli 2010, Bank hanya Commercial Banks. Under the regulation, starting on 1 July 2010, the Bank is only
accordance with the regulated limit. diwajibkan untuk menjaga posisi devisa neto secara keseluruhan maksimum required to keep the net open position of a maximum of 20% of total capital.
20% dari total modal.
PT BANK MANDIRI (PERSERO) TBK 1696 417 1697
418 ANNUAL REPORT 2024
Page 571
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT 65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued) INDONESIA (lanjutan) STANDARDS (continued)
b. Posisi Devisa Neto (PDN) (lanjutan) b. Net Open Position (NOP) (continued) c. Kewajiban Penyediaan Modal Minimum c. Capital Adequacy Ratio (continued)
(KPMM) (lanjutan)
Posisi devisa neto Bank Mandiri saja Net open position of Bank Mandiri by currencies
berdasarkan mata uang (dinyatakan dalam (expressed in Rupiah) as of 31 December 2023 as Dalam perhitungan kecukupan modal, Bank In calculating capital adequacy, the Bank refers to
Rupiah) pada tanggal 31 Desember 2023 adalah follows: mengacu pada POJK No. 11/POJK.03/2016 POJK No. 11/POJK.03/2016 regarding Minimum
sebagai berikut: tentang Kewajiban Penyediaan Modal Minimum Capital Adequacy Requirement for Commercial
Bank Umum yang diubah oleh POJK No. Banks, as amended by POJK No.
Posisi devisa 34/POJK.03/2016 dan POJK No. 34/POJK.03/2016 and POJK No.
Aset/ Liabilitas/ neto/ 27/POJK.03/2022. 27/POJK.03/2022.
Mata uang Assets Liabilities Net open position Currency
KESELURUHAN (LAPORAN OVERALL (STATEMENT OF Untuk perhitungan Aset Tertimbang Menurut For the calculation of Risk-Weighted Assets
POSISI KEUANGAN FINANCIAL POSITION Risiko (ATMR), Bank menggunakan Pendekatan (RWA), the Bank employs Standardized Approach
DAN REKENING AND ADMINISTRATIVE Standar yang mengacu kepada Basel III Reforms in accordance with Basel III Reforms
ADMINISTRATIF)***) ACCOUNTS)***) (Standardized Approach) untuk Risiko Kredit, (Standardized Approach) for Credit Risk, Market
Dolar Amerika Serikat 658.885.858 658.829.939 55.919 United States Dollar Risiko Pasar dan Risiko Operasional. Untuk Risk, and Operational Risk. For Market Risk, the
Euro Eropa 17.924.221 16.122.873 1.801.348 European Euro Risiko Besar, Bank juga secara internal Bank also employs Value at Risk internally.
Dolar Singapura 3.594.607 3.438.009 156.598 Singapore Dollar menggunakan Value at Risk.
Yen Jepang 17.300.152 17.588.924 288.772 Japanese Yen
Dolar Australia 1.689.872 1.670.540 19.332 Australian Dollar
Pound Sterling Inggris 1.449.552 1.342.238 107.314 Great Britain Pound Sterling Hasil perhitungan ATMR (Kredit, Operasional, The calculation result of RWA (Credit, Operational,
Dolar Hong Kong 106.466 211.512 105.046 Hong Kong Dollar dan Pasar) serta Rasio Kecukupan Modal pada and Market) and Capital Adequacy Ratio (CAR) as
Lain-lain 14.744.111 14.527.848 296.025*) Others tanggal 31 Desember 2024 dan 2023 (Bank of 31 December 2024 and 2023 (Bank Mandiri
Total 2.830.354 Total Mandiri saja) adalah sebagai berikut: only) are as follows:
2024 2023
LAPORAN POSISI STATEMENT OF
KEUANGAN FINANCIAL POSITION
Modal: Capital:
Dolar Amerika Serikat 528.192.185 525.158.737 3.033.448 United State Dollar Modal inti 229.932.670 209.724.274 Core capital
Euro Eropa 16.242.207 9.062.486 7.179.721 European Euro Modal pelengkap 14.325.962 12.264.005 Supplementary capital
Dolar Singapura 2.935.575 3.119.047 (183.472) Singapore Dollar
Yen Jepang 6.194.585 7.269.832 (1.075.247) Japanese Yen
Dolar Australia 1.612.334 567.094 1.045.240 Australian Dollar Jumlah modal untuk risiko kredit, Total capital for credit risk,
Pound Sterling Inggris 849.372 309.567 539.805 Great Britain Pound Sterling risiko operasional, dan operational risk, and
Dolar Hong Kong 106.466 103.794 2.672 Hong Kong Dollar
Lain-lain 12.294.149 11.080.137 1.214.012**) Others risiko pasar 244.258.632 221.988.279 market risk
Total 11.756.179 Total
Aset Tertimbang Menurut Risiko
Total Modal (Catatan 65c) 221.988.279 Total Capital (Note 65c) (ATMR) kredit1 1.132.192.033 964.706.719 Risk-Weighted Assets for credit1
Aset Tertimbang Menurut Risiko Risk-Weighted Assets for
Rasio PDN (laporan posisi NOP ratio (statement of financial (ATMR) operasional2 62.675.961 58.720.278 operational2
keuangan) 5,30% position) Aset Tertimbang Menurut Risiko Risk-Weighted Assets for
Rasio PDN (keseluruhan) 1,28% NOP ratio (overall) (ATMR) pasar3 20.289.449 9.980.215 market3
Rasio PDN pada tanggal 31 Desember 2023 jika Net Open Position ratio as of 31 December 2023 if
menggunakan modal bulan November 2023 calculated using November 2023 capital as follows: Jumlah ATMR untuk risiko kredit, Total Risk-Weighted Assets for credit,
adalah sebagai berikut: risiko operasional, dan operational risk, and
risiko pasar 1.215.157.443 1.033.407.212 market risk
Modal bulan November 2023/November 2023 Capital 214.772.668
Rasio PDN (laporan posisi keuangan)/NOP ratio (Statement of financial position) 5,47%
Rasio PDN (keseluruhan)***) /NOP ratio (overall)
***)
1,32% 2024 2023
*)
Merupakan penjumlahan absolut dari selisih antara aset dan liabilitas beberapa *)
Represents total absolute amount of difference between assets and liabilities from CAR untuk modal inti 18,92% 20,29% CAR for core capital
mata uang asing lainnya. other foreign currencies.
**)
Merupakan penjumlahan dari selisih antara aset dan liabilitas beberapa mata **)
Represents total amount of difference between assets and liabilities from other CAR untuk risiko kredit, CAR for credit risk,
uang asing lainnya. foreign currencies.
***)
Perhitungan posisi devisa neto bank berdasarkan pada Peraturan Bank
Indonesia No. 12/10/PBI/2010 tanggal 1 Juli 2010 dan Peraturan Bank Indonesia
***)
The calculation of Bank’s net open position is based on Bank Indonesia’s regulation
No. 12/10/PBI/2010 dated 1 July 2010 and Bank Indonesia’s regulation No.
operasional dan pasar 20,10% 21,48% operational risk and market risk
No. 17/5/PBI/2015 tanggal 29 Mei 2015 tentang Perubahan Keempat atas
Peraturan Bank Indonesia No. 5/13/PBI/2003 tentang Posisi Devisa Neto Bank
17/5/PBI/2015 dated 29 May 2015 regarding the Fourth amendment of Bank
Indonesia’s regulation No. 5/13/PBI/2003 regarding net open position for
CAR minimum modal inti4 6,00% 6,00% Minimum CAR core capital4
Umum. Berdasarkan peraturan tersebut, mulai tanggal 1 Juli 2010, Bank hanya
diwajibkan untuk menjaga posisi devisa neto secara keseluruhan maksimum
Commercial Banks. Under the regulation, starting on 1 July 2010, the Bank is only
required to keep the net open position of a maximum of 20% of total capital. CAR minimum sesuai profil risiko5 9,69% 9,76% Minimum CAR based on risk profile5
20% dari total modal.
Rasio kecukupan modal Bank secara The Bank’s capital adequacy ratio on a
c. Kewajiban Penyediaan Modal Minimum c. Capital Adequacy Ratio konsolidasian pada tanggal 31 Desember 2024 consolidated basis as of 31 December 2024 and
(KPMM) dan 2023 dengan memperhitungkan risiko kredit, 2023 including credit risk, operational risk and
operasional dan pasar masing-masing adalah market risk are 20.82% and 21.99%, respectively.
Pengelolaan risiko melalui modal Capital risk management 20,82% dan 21,99%.
Kebijakan permodalan Bank Mandiri adalah Bank Mandiri's capital policy is prudently to comply
secara prudent memenuhi regulatory capital with the regulatory capital requirement, to diversify 1 Mengacu pada SEOJK No. 24/SEOJK.03/2021 tentang Pedoman Perhitungan ATMR untuk Risiko Kredit dengan Menggunakan Pendekatan Standar, SEOJK No. 48/SEOJK.03/2017 tentang
requirement, melakukan diversifikasi sumber its capital resources to anticipate long-term strategic Pedoman Perhitungan Tagihan Bersih Transaksi Derivatif dalam Perhitungan Aset Tertimbang Menurut Risiko untuk Risiko Kredit Dengan Menggunakan Pendekatan Standar dan POJK No.
permodalan untuk mengantisipasi rencana plans and to efficiently allocate capital to business 11/POJK.03/2019 tentang Prinsip Kehati-hatian dalam Aktivitas Sekuritisasi Aset Bagi Bank Umum./Referring to SEOJK No. 24/SEOJK.03/2021 regarding Guidelines for Calculation of
Risk Weighted Assets (“RWA”) for Credit Risk Using the Standardized Approach, SEOJK No. 48/SEOJK.03/2017 regarding Guidelines for Calculation of Net Receivables of Derivative
strategis jangka panjang dan mengalokasikan segments that have the potential to provide an Transactions in Risk-Weighted Asset Calculations for Credit Risk Using the Standardized Approach and POJK No. 11/POJK.03/2019 regarding Prudential Principles in Assets
modal secara efisien pada segmen bisnis yang optimal risk-return profile, including placement and Securitization Activities for Commercial Banks.
memiliki potensi untuk memberikan profil risk- investment in Subsidiaries in order to meet 2 Mengacu pada SEOJK No. 6/SEOJK.03/2020 tentang Perhitungan ATMR untuk Risiko Operasional dengan Menggunakan Pendekatan Standar Bagi Bank Umum./Referring to SEOJK
return yang optimal, termasuk penempatan dan stakeholder’s expectations including investors and No. 6/SEOJK.03/2020 regarding Calculation of Risk-Weighted Assets for Operational Risk Using the Standardized Approach for Commercial Banks.
penyertaan pada Entitas Anak dalam rangka regulators. 3 Mengacu pada SEOJK No. 38/SEOJK.03/2016 tentang Pedoman Penggunaan Metode Standar dalam Perhitungan Kewajiban Penyediaan Modal Minimum Bank Umum dengan
memenuhi ekspektasi stakeholder termasuk Memperhitungkan Risiko Pasar./Referring to SEOJK No. 38/SEOJK.03/2016 regarding Guidelines for the Use of Standardized Method in Calculation of Minimum Capital Adequacy
investor dan regulator. Requirement for Commercial Banks by Taking Market Risk Into Account.
4 Berdasarkan POJK No. 27/POJK.03/2022 tentang Perubahan kedua atas POJK Nomor 11/POJK.03/2016 tentang Kewajiban Penyediaan Modal Minimum Bank Umum, Bank wajib
Bank Mandiri memastikan memiliki kecukupan Bank Mandiri ensures it has sufficient capital to menyediakan modal inti paling rendah sebesar 6% (enam persen) dari ATMR baik secara individu maupun konsolidasi dengan perusahaan anak./Based on POJK
modal untuk dapat memenuhi risiko kredit, risiko cover credit risk, market risk and operational risk, No. 27/POJK.03/2022 concerning the second amendment to POJK Number 11/POJK.03/2016 concerning Minimum Capital Requirements for Commercial Banks, Banks are required to
provide core capital of at least 6% (six percent) of RWA both individually and consolidated with subsidiary company.
pasar dan risiko operasional, baik dalam both in supporting business growth in normal 5 CAR minimum untuk risiko-risiko utama Pillar 1 dan risiko-risiko tambahan Pillar 2 (capital add-on) berdasarkan metode Internal Capital Adequacy Assessment Process (ICAAP)./
mendukung pertumbuhan bisnis pada kondisi conditions and anticipating stress conditions. Minimum CAR for Pillar 1 main risks and Pillar 2 additional risks (capital add-on) based on the Internal Capital Adequacy Assessment Process (ICAAP) method.
normal maupun untuk mengantisipasi terjadinya
kondisi stress.
PT BANK MANDIRI (PERSERO) TBK 1698 419 1699
420 ANNUAL REPORT 2024
Page 572
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING INDONESIA (lanjutan) STANDARDS (continued)
INDONESIA (lanjutan) STANDARDS (continued)
i. Kredit yang Diberikan dan i. Loans and Sharia Receivables/Financing
d. Giro pada Bank Lain d. Current Accounts With Other Banks Piutang/Pembiayaan Syariah
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation: 1. Kredit yang diberikan dan piutang/pembiayaan 1. Details of loans and sharia receivables/financing:
syariah terdiri atas:
2024 2023
a. Berdasarkan jenis dan kolektibilitas sesuai a. By type and collectability based on POJK:
POJK:
Lancar 46.668.439 36.606.090 Current
2024
Dikurangi: cadangan kerugian Less: allowance for Dalam
penurunan nilai (30.755) (32.205) impairment losses perhatian
khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/
Neto 46.637.684 36.573.885 Net Current mention Substandard Doubtful Loss Total
Rupiah Rupiah
Modal kerja 397.863.732 19.284.340 473.179 623.199 3.874.238 422.118.688 Working capital
e. Penempatan pada Bank Indonesia dan Bank e. Placements with Bank Indonesia and Other Investasi*)
Konsumen
338.969.128
322.937.142
6.648.747
10.488.337
184.330
1.653.269
103.869
1.890.241
3.171.480
3.453.096
349.077.554
340.422.085
Investment*)
Consumer
Lain Banks Program pemerintah 89.605.652 2.247.823 358.355 324.076 351.927 92.887.833 Government program
Sindikasi**) 72.899.306 511.981 - - - 73.411.287 Syndication**)
Karyawan 48.620.514 172.074 500 1.044 11.652 48.805.784 Employees
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation: Ekspor 11.081.146 29.904 - - 1.777 11.112.827 Export
Total 1.281.976.620 39.383.206 2.669.633 2.942.429 10.864.170 1.337.836.058 Total
2024 2023
Mata uang asing Foreign currencies
Investasi 146.380.882 5.763.917 - - 806.090 152.950.889 Investment
Lancar 63.230.054 73.888.157 Current Sindikasi***)
Modal kerja
74.624.052
41.286.970
3.501.260
1.653.418
164.881
-
-
-
-
582.034
78.290.193
43.522.422
Syndication***)
Working capital
Ekspor 7.902.310 - - - - 7.902.310 Export
Dikurangi: cadangan kerugian Less: allowance for Konsumen 2.714.644 - - - 96 2.714.740 Consumer
penurunan nilai (1.679) (957) impairment losses Total (Catatan 62.B.(iv)) 272.908.858 10.918.595 164.881 - 1.388.220 285.380.554 Total (Note 62.B.(iv))
1.554.885.478 50.301.801 2.834.514 2.942.429 12.252.390 1.623.216.612
Neto 63.228.375 73.887.200 Net Dikurangi: cadangan Less: allowance for
kerugian penurunan nilai (18.121.064) (19.002.932) (1.384.412) (1.522.549) (9.323.688) (49.354.645) impairment losses
Neto 1.536.764.414 31.298.869 1.450.102 1.419.880 2.928.702 1.573.861.967 Net
f. Efek-efek f. Marketable securities
*) Termasuk kredit yang diukur pada nilai wajar melalui
Berdasarkan kolektibilitas sesuai POJK:
*) Including loans measured at fair value through other
By collectability based on FSA regulation: penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in
“kolektibilitas lancar” pada mata uang Rupiah dengan jenis Rupiah currency with an investment loan type amounted to
2024 2023 **)
kredit investasi sebesar Rp326.658.
Termasuk kredit yang diukur pada nilai wajar melalui **)
Rp326,658.
Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori, comprehensive income, on the “current collectability” category in
“kolektibilitas lancar” pada mata uang Rupiah dengan jenis Rupiah currency with a syndication loan type amounted to
Lancar 95.520.874 94.557.620 Current kredit sindikasi sebesar Rp3.539.765. Rp3,539,765.
***) Termasuk kredit yang diukur pada nilai wajar melalui ***) Including loans measured at fair value through other
Macet 8.674 138.496 Loss penghasilan komprehensif lain, berdasarkan kategori, comprehensive income, on the “current collectability” category in
“kolektibilitas lancar” pada mata uang asing dengan jenis foreign currencies with a syndication loan type amounted to
Total 95.529.548 94.696.116 Total kredit sindikasi sebesar Rp1.596.428. Rp1,596,428.
2023
Dikurangi: cadangan kerugian Less: allowance for Dalam
perhatian
penurunan nilai (51.497) (150.275) impairment losses Lancar/
khusus/
Special
Kurang
lancar/ Diragukan/ Macet/
Current mention Substandard Doubtful Loss Total
Neto 95.478.051 94.545.841 Net
Rupiah Rupiah
g. Tagihan Lainnya - Transaksi Perdagangan g. Other Receivables - Trade Transactions Modal kerja
Investasi*)
316.785.774
256.040.232
16.650.280
7.996.955
1.089.742
479.367
1.844.987
751.776
3.380.063
557.217
339.750.846
265.825.547
Working capital
Investment*)
Konsumen 284.907.917 10.905.841 1.602.292 1.766.055 1.787.444 300.969.549 Consumer
Program pemerintah 82.634.275 2.333.056 320.372 362.568 246.081 85.896.352 Government program
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation: Sindikasi 57.613.732 553.493 - - - 58.167.225 Syndication
Karyawan 44.768.536 170.995 18 416 11.784 44.951.749 Employees
2024 2023 Ekspor 5.100.758 18.596 - - 55.041 5.174.395 Export
Total 1.047.851.224 38.629.216 3.491.791 4.725.802 6.037.630 1.100.735.663 Total
Lancar 28.565.530 24.539.740 Current
Dalam perhatian khusus 101.066 245.783 Special mention Mata uang asing Foreign currencies
Macet 1.307.521 1.259.030 Loss Investasi 119.995.135 5.390.280 - - 939.931 126.325.346 Investment
Sindikasi**) 67.864.704 3.873.273 333.794 - - 72.071.771 Syndication**)
Modal kerja 42.753.144 4.583.064 - 512.217 86.490 47.934.915 Working capital
Total 29.974.117 26.044.553 Total Ekspor 10.590.111 - - - 5.842 10.595.953 Export
Dikurangi: cadangan kerugian Less: allowance for Konsumen 2.166.147 2.306 - - 94 2.168.547 Consumer
penurunan nilai (1.422.889) (1.494.653) impairment losses Total (Catatan 62.B.(iv)) 243.369.241 13.848.923 333.794 512.217 1.032.357 259.096.532 Total (Note 62.B.(iv))
1.291.220.465 52.478.139 3.825.585 5.238.019 7.069.987 1.359.832.195
Neto 28.551.228 24.549.900 Net Dikurangi: cadangan
kerugian penurunan nilai (22.594.287) (18.800.031) (1.892.707) (3.606.428) (6.205.166) (53.098.619)
Less: allowance for
impairment losses
Neto 1.268.626.178 33.678.108 1.932.878 1.631.591 864.821 1.306.733.576 Net
h. Tagihan Atas Efek-Efek Yang Dibeli Dengan h. Securities Purchased Under Agreements To
Janji Dijual Kembali Resell *) Termasuk kredit yang diukur pada nilai wajar melalui *) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation: “kolektibilitas lancar” pada mata uang Rupiah dengan jenis Rupiah currency with an investment loan type amounted to
kredit investasi sebesar Rp345.413. Rp345,413.
**) Termasuk kredit yang diukur pada nilai wajar melalui **) Including loans measured at fair value through other
2024 2023 penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in
“kolektibilitas lancar” pada mata uang asing dengan jenis foreign currencies with a syndication loan type amounted to
kredit sindikasi sebesar Rp2.157.635. Rp2,157,635.
Lancar 8.290.138 22.692.928 Current
PT BANK MANDIRI (PERSERO) TBK 1700 421 1701
422 ANNUAL REPORT 2024
Page 573
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT 65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued) INDONESIA (lanjutan) STANDARDS (continued)
i. Kredit yang Diberikan dan i. Loans and Sharia Receivables/Financing
i. Kredit yang Diberikan dan i. Loans and Sharia Receivables/Financing
Piutang/Pembiayaan Syariah (lanjutan) (continued)
Piutang/Pembiayaan Syariah (lanjutan) (continued)
1. Kredit yang diberikan dan piutang/pembiayaan 1. Details of loans and sharia receivables/financing
1. Kredit yang diberikan dan piutang/pembiayaan 1. Details of loans and sharia receivables/financing
syariah terdiri atas (lanjutan): (continued):
syariah terdiri atas (lanjutan): (continued):
b. Berdasarkan sektor ekonomi dan b. By economic sector and Bank collectability
b. Berdasarkan sektor ekonomi dan b. By economic sector and collectability based
kolektibilitas sesuai POJK: based on POJK:
kolektibilitas sesuai POJK (lanjutan): on POJK (continued):
2024 2023
Dalam Dalam
perhatian perhatian
khusus/ Kurang khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/ Lancar/ Special lancar/ Diragukan/ Macet/
Current mention Substandard Doubtful Loss Total Current mention Substandard Doubtful Loss Total
Rupiah Rupiah Rupiah Rupiah
Perdagangan, restoran, Trading, restaurant, Perdagangan, restoran, Trading, restaurant,
dan hotel 160.337.031 4.523.586 554.524 429.348 1.034.172 166.878.661 and hotel dan hotel 137.847.825 4.810.608 541.032 624.058 695.261 144.518.784 and hotel
Pertanian 146.914.238 1.011.154 127.881 186.545 982.041 149.221.859 Agriculture Pertanian 134.626.317 1.246.457 789.707 225.507 264.402 137.152.390 Agriculture
Jasa dunia usaha*) 132.794.503 2.845.360 101.266 46.357 280.186 136.067.672 Business service*) Jasa dunia usaha 99.761.989 2.858.468 79.817 75.716 160.574 102.936.564 Business service
Industri 125.743.355 5.997.672 132.940 236.631 2.876.714 134.987.312 Manufacturing Industri 96.389.797 5.574.697 327.885 1.756.839 2.523.558 106.572.776 Manufacturing
Konstruksi 87.676.790 11.555.968 6.246 46.769 388.836 99.674.609 Construction Konstruksi 80.755.330 8.841.050 27.757 183.092 443.925 90.251.154 Construction
Pengangkutan, pergudangan, Transportation, warehousing, Pengangkutan, pergudangan, Transportation, warehousing,
dan komunikasi**) 96.534.978 1.056.967 19.582 19.592 106.276 97.737.395 and communications**) dan komunikasi*) 69.830.623 1.061.043 69.738 36.148 46.754 71.044.306 and communications*)
Tambang 73.594.269 59.137 750 2.859 1.537.722 75.194.737 Mining Tambang 33.758.498 1.712.255 7.750 7.557 7.575 35.493.635 Mining
Jasa sosial 57.366.294 555.284 24.507 26.795 40.382 58.013.262 Social service Jasa sosial 40.235.685 551.061 21.925 27.952 33.781 40.870.404 Social service
Listrik, gas, dan air 22.469.072 609.032 140 805 15.695 23.094.744 Electricity, gas, and water Listrik, gas, dan air 19.834.863 554.285 1.655 269 3.411 20.394.483 Electricity, gas, and water
Lain-lain 378.546.090 11.169.046 1.701.797 1.946.728 3.602.146 396.965.807 Others Lain-lain 334.810.297 11.419.292 1.624.525 1.788.664 1.858.389 351.501.167 Others
Total 1.281.976.620 39.383.206 2.669.633 2.942.429 10.864.170 1.337.836.058 Total Total 1.047.851.224 38.629.216 3.491.791 4.725.802 6.037.630 1.100.735.663 Total
Mata uang asing Foreign currencies
Mata uang asing Foreign currencies
Tambang**) 69.122.697 65.163 - - - 69.187.860 Mining**)
Tambang 70.308.434 68.005 - - - 70.376.439 Mining
Industri ***) 59.793.004 6.151.042 - 512.217 1.026.421 67.482.684 Manufacturing***)
Industri***) 55.046.438 6.877.487 - - 1.388.124 63.312.049 Manufacturing***)
Jasa sosial 48.450.799 - - - - 48.450.799 Social service Jasa sosial 36.953.028 - - - - 36.953.028 Social service
Listrik, gas, dan air 35.274.620 3.501.260 164.881 - - 38.940.761 Electricity, gas, and water Listrik, gas, dan air 25.797.065 3.491.766 333.794 - - 29.622.625 Electricity, gas, and water
Pengangkutan, pergudangan, Transportation, warehousing, Pengangkutan, pergudangan, Transportation, warehousing,
dan komunikasi 28.559.643 471.843 - - - 29.031.486 and communications dan komunikasi 20.472.108 455.061 - - - 20.927.169 and communications
Perdagangan, restoran, Trading, restaurant, Perdagangan, restoran, Trading, restaurant,
dan hotel 13.686.770 - - - - 13.686.770 and hotel dan hotel 9.339.003 68.164 - - - 9.407.167 and hotel
Jasa dunia usaha 10.920.060 - - - - 10.920.060 Business service Jasa dunia usaha 12.439.707 458.492 - - 5.842 12.904.041 Business service
Pertanian 7.083.702 - - - - 7.083.702 Agriculture Pertanian 4.848.674 - - - - 4.848.674 Agriculture
Konstruksi 209.179 - - - - 209.179 Construction Konstruksi 1.768.457 3.156.929 - - - 4.925.386 Construction
Lain-lain 3.369.213 - - - 96 3.369.309 Others Lain-lain 2.835.498 2.306 - - 94 2.837.898 Others
Total (Catatan 62.B.(iv)) 272.908.858 10.918.595 164.881 - 1.388.220 285.380.554 Total (Note 62.B.(iv)) Total (Catatan 62.B.(iv)) 243.369.241 13.848.923 333.794 512.217 1.032.357 259.096.532 Total (Note 62.B.(iv))
1.554.885.478 50.301.801 2.834.514 2.942.429 12.252.390 1.623.216.612 1.291.220.465 52.478.139 3.825.585 5.238.019 7.069.987 1.359.832.195
Dikurangi: cadangan Less: allowance Dikurangi: cadangan Less: allowance
kerugian penurunan nilai (18.121.064) (19.002.932) (1.384.412) (1.522.549) (9.323.688) (49.354.645) for impairment losses kerugian penurunan nilai (22.594.287) (18.800.031) (1.892.707) (3.606.428) (6.205.166) (53.098.619) for impairment losses
Neto 1.536.764.414 31.298.869 1.450.102 1.419.880 2.928.702 1.573.861.967 Net Neto 1.268.626.178 33.678.108 1.932.878 1.631.591 864.821 1.306.733.576 Net
*) Termasuk kredit yang diukur pada nilai wajar melalui *) Including loans measured at fair value through other
*) Termasuk kredit yang diukur pada nilai wajar melalui *) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in
“kolektibilitas lancar” pada mata uang Rupiah dengan sektor Rupiah currency and business service economic sector “kolektibilitas lancar” pada mata uang Rupiah dengan sektor Rupiah currency and transportation, warehousing, and
ekonomi jasa dunia usaha sebesar Rp3.539.765. amounted to Rp3,539,765. ekonomi pengangkutan, pergudangan, dan komunikasi sebesar communication economic sector amounted to Rp345,413.
**) Termasuk kredit yang diukur pada nilai wajar melalui **) Including loans measured at fair value through other Rp345.413.
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in
**) Termasuk kredit yang diukur pada nilai wajar melalui **) Including loans measured at fair value through other
“kolektibilitas lancar” pada mata uang Rupiah dengan sektor Rupiah currency and transportation, warehousing, and penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in
ekonomi pengangkutan, pergudangan, dan komunikasi sebesar communication economic sector amounted to Rp326,658. “kolektibilitas lancar” pada mata uang asing dengan sektor foreign currencies and mining economic sector amounted to
Rp326.658. ekonomi tambang sebesar Rp1.636.078. Rp1,636,078.
***) Termasuk kredit yang diukur pada nilai wajar melalui ***) Including loans measured at fair value through other
***) Termasuk kredit yang diukur pada nilai wajar melalui ***) Including loans measured at fair value through other
penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on the “current collectability” category in penghasilan komprehensif lain, berdasarkan kategori comprehensive income, on “current collectability” category in
“kolektibilitas lancar” pada mata uang asing dengan sektor foreign currencies and manufacturing economic sector “kolektibilitas lancar” pada mata uang asing dengan sektor foreign currencies and manufacturing economic sector
ekonomi industri sebesar Rp1.596.428. amounted to Rp1,596,428. ekonomi industri sebesar Rp521.557. amounted to Rp521,557.
PT BANK MANDIRI (PERSERO) TBK 1702 423 1703
424 ANNUAL REPORT 2024
Page 574
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT 65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued) DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued)
i. Kredit yang Diberikan dan i. Loans and Sharia Receivables/Financing
Piutang/Pembiayaan Syariah (lanjutan) (continued)
i. Kredit yang Diberikan dan i. Loans and Sharia Receivables/Financing
2. Kredit yang direstrukturisasi 2. Restructured loans Piutang/Pembiayaan Syariah (lanjutan) (continued)
Berikut ini adalah jenis dan jumlah kredit yang Below are the types and amounts of 3. Batas Maksimum Pemberian Kredit (BMPK) 3. Legal Lending Limit (LLL)
diberikan dan piutang/pembiayaan syariah restructured loans and sharia
yang telah direstrukturisasi pada tanggal receivables/financing as of 31 December 2024
31 Desember 2024 dan 2023: and 2023: Pada tanggal 31 Desember 2024 dan 2023, Regarding the Legal Lending Limit (LLL) on
Bank tidak melanggar dan melampaui 31 December 2024 and 2023, the Bank did
2024 2023 ketentuan BMPK untuk pihak terkait dan not violate and exceeded the LLL provisions
Perpanjangan jangka waktu Extension of loan maturity pihak tidak terkait. BMPK dihitung sesuai for related parties and non-related parties.
kredit 64.996.001 67.782.195 dates dengan Peraturan Otoritas Jasa Keuangan – LLL is calculated in accordance with Financial
Perpanjangan jangka waktu dan Extension of loan maturity dates POJK No. 38/POJK.03/2019 tanggal Services Authority Regulation - POJK
penurunan suku bunga kredit 2.708.408 2.633.310 and reduction of interest rates
Perpanjangan jangka waktu Extension of loan maturity 19 Desember 2019 tentang Perubahan Atas No. 38/POJK.03/2019 dated 19 December
kredit dan skema dates and other restructuring Peraturan Otoritas Jasa Keuangan No. 2019 regarding Legal Lending Limits for
restrukturisasi lain-lain*) 21.494.614 26.569.121 schemes*) 32/POJK.03/2018 tentang Batas Maksimum Commercial Banks as amended by POJK No.
Total**) 89.199.023 96.984.626 Total**) Pemberian Kredit dan Penyediaan Dana 32/POJK.03/2018 regarding Legal Lending
Besar Bagi Bank Umum. Limits of Loans Disbursement and Large
*) Skema restrukturisasi lain-lain terutama terdiri dari skema *) Other restructuring schemes mainly involve reduction of Funding for Commerical Banks.
restrukturisasi penurunan suku bunga kredit, penjadwalan interest rates, rescheduling of unpaid interest and extension of
kembali bunga yang tertunggak dan perpanjangan jangka repayment periods for unpaid interest.
waktu pembayaran bunga tertunggak.
**) Termasuk baki debet kredit restrukturisasi Covid-19 pada **) Including the Covid-19 restructured loans outstanding balance 4. Ikhtisar kredit yang diberikan dan 4. Summary of non-performing loans and sharia
tanggal 31 Desember 2024 dan 2023 adalah masing-masing as of 31 December 2024 and 2023, amounted to
sebesar Rp14.202.221 dan Rp25.967.069. Rp14,202,221 and Rp25,967,069, respectively. piutang/pembiayaan syariah bermasalah receivables/financing based on economic
Berikut ini adalah jumlah kredit yang diberikan Below are the amount of restructured loans berdasarkan sektor ekonomi dan minimum sector and the minimum allowance for loans
dan piutang/pembiayaan syariah yang telah and sharia receivables/financing based on penyisihan kerugian kredit yang diberikan dan and sharia receivables/financing impairment
direstrukturisasi berdasarkan kolektibilitas collectability as of 31 December 2024 and piutang/pembiayaan syariah bermasalah losses are as follows:
pada tanggal 31 Desember 2024 dan 2023: 2023:
adalah sebagai berikut:
2024 2023
Kredit bermasalah (berdasarkan
Lancar 41.451.833 48.610.295 Current Peraturan Otoritas Jasa
Dalam perhatian khusus 37.974.541 38.001.553 Special mention Keuangan)/
Kurang lancar 1.038.071 1.967.382 Substandard Non-performing loans Minimum penyisihan kerugian/
Diragukan 601.245 3.201.907 Doubtful (based on Financial Services Minimum allowance for
Macet 8.133.333 5.203.489 Loss Authority Regulations) impairment losses
Total*) 89.199.023 96.984.626 Total*) 2024 2023 2024 2023
Rupiah Rupiah
*) Termasuk baki debet kredit restrukturisasi Covid-19 pada *) Including the Covid-19 restructured loans outstanding balance
tanggal 31 Desember 2024 dan 2023 adalah masing-masing as of 31 December 2024 and 2023, amounted to Industri 3.246.285 4.608.282 3.014.969 3.451.158 Manufacturing
sebesar Rp14.202.221 dan Rp25.967.069. Rp14,202,221 and Rp25,967,069, respectively. Perdagangan, restoran, Trading, restaurant,
dan hotel 2.018.044 1.860.351 1.332.025 1.088.445 and hotel
Total kredit yang diberikan dan Total restructured loans and sharia Tambang 1.541.331 22.882 1.539.264 12.516 Mining
piutang/pembiayaan syariah yang telah receivables/financing under non-performing Pertanian 1.296.467 1.279.616 1.094.496 495.612 Agriculture
direstrukturisasi dan dalam kategori kredit loans (“NPL”) category as of 31 December Konstruksi 441.851 654.774 413.157 539.635 Construction
bermasalah pada tanggal 31 Desember 2024 2024 and 2023 are amounted to Rp9,772,649 Jasa dunia usaha 427.809 316.107 318.554 210.405 Business service
dan 2023 masing-masing sebesar and Rp10,372,778, respectively. Pengangkutan, Transportation,
Rp9.772.649 dan Rp10.372.778. pergudangan, dan warehouse, and
komunikasi 145.450 152.640 119.009 75.289 communications
Grup telah melakukan restrukturisasi kredit The Group has restructured loans for debtors Jasa sosial 91.684 83.658 57.456 51.046 Social services
untuk debitur yang terdampak pandemi affected by the Covid-19 pandemic in Listrik, gas, dan air 16.640 5.335 16.119 3.794 Electricity, gas, and water
Covid-19 sesuai dengan POJK accordance with POJK No. 11/POJK.03/2020 Lain-lain 7.250.671 5.271.578 4.830.780 2.996.400 Others
No. 11/POJK.03/2020 tentang “Stimulus regarding "National Economic Stimulus as a
Perekonomian Nasional Sebagai Kebijakan Countercyclical Policy for the Impact of the 16.476.232 14.255.223 12.735.829 8.924.300
Countercyclical Dampak Penyebaran Spread of the 2019 Coronavirus Disease"
Coronavirus Disease 2019” tanggal dated 13 March 2020 as amended twice by Mata uang asing Foreign currencies
13 Maret 2020 sebagaimana telah diubah dua POJK No. 48/POJK.03/2020 regarding Industri 1.388.124 1.538.638 1.388.124 1.282.530 Manufacturing
kali melalui POJK No. 48/POJK.03/2020 "National Economic Stimulus as a Listrik, gas, dan air 164.881 333.794 24.732 50.069 Electricity, gas, and water
tentang “Stimulus Perekonomian Nasional Countercyclical Policy for the Impact of the Jasa dunia usaha - 5.842 - 5.842 Business services
Sebagai Kebijakan Countercyclical Dampak Spread of the 2019 Coronavirus Disease" Lain-lain 96 94 96 94 Others
Penyebaran Coronavirus Disease 2019” dated 1 December 2020 and POJK
tanggal 1 Desember 2020 dan POJK No. 17/POJK.03/2021 regarding Second 1.553.101 1.878.368 1.412.952 1.338.535
No. 17/POJK.03/2021 tentang Perubahan Amendment of POJK No. 11/POJK/03/2020
Kedua Atas POJK Nomor 11/POJK.03/2020 regarding “National Economic Stimulus as Total 18.029.333 16.133.591 14.148.781 10.262.835 Total
tentang “Stimulus Perekonomian Nasional Countercyclical for the Impact of the Spread of
Sebagai Kebijakan Countercyclical Dampak 2019 Coronavirus Disease” dated
Penyebaran Coronavirus Disease 2019” 10 September 2021.
tanggal 10 September 2021.
PT BANK MANDIRI (PERSERO) TBK 1704 425 1705
426 ANNUAL REPORT 2024
Page 575
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT 65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued) INDONESIA (lanjutan) STANDARDS (continued)
i. Kredit yang Diberikan dan i. Loans and Sharia Receivables/Financing i. Kredit yang Diberikan dan i. Loans and Sharia Receivables/Financing
Piutang/Pembiayaan Syariah (lanjutan) (continued) Piutang/Pembiayaan Syariah (lanjutan) (continued)
5. Rasio kredit bermasalah 5. Ratio of non-performing loans 6. Kredit program pemerintah (lanjutan) 6. Government program loans (continued)
Rasio kredit bermasalah Bank Mandiri dan The ratio of non-performing loans of Bank Berdasarkan evaluasi dan proposal PT Bank Based on PT Bank Mandiri (Persero) Tbk.’s
Entitas Anak secara gross (sebelum dikurangi Mandiri and its Subsidiaries on a gross basis
Mandiri (Persero) Tbk., dan sesuai Peraturan evaluation and proposal, and in accordance to
cadangan kerugian penurunan nilai) pada (before deducted with allowance for impairment
tanggal 31 Desember 2024 dan 2023 masing- losses) as of 31 December 2024 and 2023 Menteri Keuangan No. 104/PMK.05/2020, PMK No. 104/PMK.05/2020, the Government
masing sebesar 1,12% dan 1,19% (rasio were 1.12% and 1.19%, respectively (the ratios Pemerintah melakukan Penempatan Dana conducted the Phase II of Placement of
untuk Bank Mandiri saja masing-masing for Bank Mandiri only were 0.97% and 1.02% Pemerintah Tahap II kepada perbankan salah Government Funds to banks, one of which
0,97% dan 1,02%, masing-masing pada as of 31 December 2024 and 2023, satunya PT Bank Mandiri (Persero) Tbk., was PT Bank Mandiri (Persero) Tbk., in form
tanggal 31 Desember 2024 dan 2023), respectively), while the ratio of non-performing dalam bentuk deposito dengan tenor 110 hari, of time deposit with placement period of 110
sedangkan rasio kredit bermasalah Bank loans of Bank Mandiri and its Subsidiaries on a sebesar Rp15.000.000 pada tanggal 25 days, amounted to Rp15,000,000 on
Mandiri dan Entitas Anak secara neto pada net basis as of 31 December 2024 and 2023 September 2020, yang telah disalurkan dalam 25 September 2020, and the funds has been
tanggal 31 Desember 2024 dan 2023 masing- were 0.37% and 0.33%, respectively (the ratios bentuk kredit akumulatif sebesar distributed in form of loan with accumulative
masing sebesar 0,37% dan 0,33% (rasio for Bank Mandiri only were 0.33% and 0.29%, Rp66.634.884 sampai dengan tanggal jatuh amounted to Rp66,634,884 until maturity date
untuk Bank Mandiri saja sebesar 0,33% dan as of 31 December 2024 and 2023, tempo deposito pada 13 Januari 2021. of time deposit on 13 January 2021. The
0,29%, masing-masing pada tanggal 31 respectively). The balance of non-performing Penempatan Dana Pemerintah Tahap II Governments placement Phase II has ended
Desember 2024 dan 2023). Saldo kredit loans of Bank Mandiri and its Subsidiaries tersebut telah berakhir dan telah dikembalikan and the fund was returned to Government on
bermasalah Bank Mandiri dan Entitas Anak included consumer financing receivables and kepada Pemerintah pada tanggal 13 Januari 13 January 2021.
termasuk piutang pembiayaan konsumen dan net investment finance leases from the 2021.
investasi bersih dalam sewa pembiayaan dari Subsidiaries.
Entitas Anak. Bank Mandiri juga berperan aktif dalam Bank Mandiri also plays an active role in
penyaluran kredit dengan penjaminan kredit lending with Micro, Small and Medium
Perhitungan rasio kredit bermasalah Bank The calculation of non-performing loans ratio UMKM dari Pemerintah sesuai PMK Enterprises (“MSME”) loan guarantees from
Mandiri dan Entitas Anak pada tanggal for Bank Mandiri and its Subsidiaries as of No. 71/PMK.08/2020 tanggal 23 Juni 2020. the Government in accordance with PMK
31 Desember 2024 dan 2023 sesuai dengan 31 December 2024 and 2023 are in Penjaminan Pemerintah melalui badan usaha No. 71/PMK.08/2020 dated 23 June 2020.
Surat Edaran Otoritas Jasa Keuangan accordance with Financial Services Authority penjaminan, yaitu melalui PT Jaminan Kredit Government guarantees are through
(SEOJK) No. 9/SEOJK.03/2020 tanggal 30 Circular Letter No. 9/SEOJK.03/2020 dated 30 Indonesia dan PT Asuransi Kredit Indonesia. guarantee business entities, which are through
Juni 2020 tentang Transparansi dan Publikasi June 2020 which is calculated from the loan Hingga 30 November 2021, penyaluran kredit PT Jaminan Kredit Indonesia and PT Asuransi
Laporan Bank Umum Konvensional, dihitung amount, excluding loan to other banks
UMKM dengan penjaminan kredit dari Kredit Indonesia. As of 30 November 2021,
atas dasar jumlah kredit tidak termasuk kredit amounted to Rp7,769,438 and Rp6,594,872 as
yang diberikan pada bank lain sebesar of 31 December 2024 and 2023, respectively. pemerintah ini disalurkan kepada 13.352 MSME loan disbursement with loan
Rp7.769.438 dan Rp6.594.872 masing- debitur UMKM dengan nilai pencairan kredit guarantees from the government was
masing pada tanggal 31 Desember 2024 dan sebesar Rp2,84 triliun. distributed to 13,352 MSME debtors with a
2023. loan disbursement value of Rp2.84 trillion.
6. Kredit program pemerintah 6. Government program loans Pada tahun 2022, program penjaminan In 2022, the MSME loan guarantee program
kredit UMKM dari pemerintah tersebut from the government will continue its
Kredit program pemerintah terdiri dari kredit Government program loans consists of dilanjutkan penyalurannya sesuai PMK distribution in accordance with PMK
investasi, kredit modal kerja permanen, kredit investment loans, permanent working capital No. 28/PMK.08/2022 tanggal 30 Maret 2022. No. 28/PMK.08/2022 dated 30 March 2022.
modal kerja dan KPR Sejahtera Fasilitas loans, working capital loans and KPR Hingga 31 Desember 2022, penyaluran kredit Until 31 December 2022, MSME loan
Likuiditas Pembiayaan Perumahan (“FLPP”), Sejahtera Liquidity Facility of House Financing UMKM dengan penjaminan kredit dari distribution with loan guarantees from the
dimana Pemerintah dapat menyediakan (“FLPP”) which can be partially and/or fully pemerintah ini disalurkan kepada 3.030 government is distributed to 3,030 MSME
sebagian dan/atau keseluruhan dananya. funded by the Government. debitur UMKM dengan nilai pencairan kredit debtors with a value of loan disbursement of
sebesar Rp148,66 miliar. Rp148.66 billion.
Dalam rangka percepatan Pemulihan In order to accelerate National Economic
Ekonomi Nasional pada tahun 2020, Bank Recovery Program in 2020, the Bank j. Piutang Pembiayaan Konsumen j. Consumer Financing Receivables
berpartisipasi dalam penyaluran kredit participates in lending in the National
program Pemulihan Ekonomi Nasional Economic Recovery (“PEN”) program in Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
(“PEN”) sesuai dengan Peraturan Menteri accordance with Ministry of Finance
Keuangan No. 70/PMK.05/2020 yang Regulation No. 70/PMK.05/2020 which was 2024 2023
selanjutnya diperbaharui dengan PMK subsequently updated with PMK
No. 104/PMK.05/2020 tanggal 6 Agustus No. 104/PMK.05/2020 dated 6 August 2020.
2020. Program penyaluran kredit dalam The loans disbursement program of PEN, Lancar 38.852.457 30.685.547 Current
rangka PEN tersebut bersumber dari funded from the Government's placement Dalam perhatian khusus 2.174.092 1.718.882 Special mention
penempatan uang negara kepada perbankan which one of them is in PT Bank Mandiri Kurang lancar 214.525 156.031 Substandard
salah satunya di PT Bank Mandiri (Persero) (Persero) Tbk., in the form of time deposits Diragukan 215.860 186.996 Doubtful
Tbk., dalam bentuk deposito dengan tenor 3 with 3 months tenor contract amounted to Macet 116.372 2.340 Loss
bulan sebesar Rp10.000.000 pada tanggal 25 Rp10,000,000 on 25 June 2020. The
Juni 2020. Dana Pemerintah tersebut telah Government Fund has been distributed in form Total 41.573.306 32.749.796 Total
disalurkan dalam bentuk kredit sebesar of loan amounted to Rp39,043,255 until Dikurangi: cadangan kerugian Less: allowance for
Rp39.043.255 sampai dengan tanggal jatuh maturity date of time deposit on 25 September penurunan nilai (934.353) (713.044) impairment losses
tempo deposito pada 25 September 2020, 2020 and after that the funds was returned to
dan selanjutnya dana dikembalikan ke the Government. Neto 40.638.953 32.036.752 Net
Pemerintah.
PT BANK MANDIRI (PERSERO) TBK 1706 427 1707
428 ANNUAL REPORT 2024
Page 576
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT 65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING
INDONESIA (lanjutan) STANDARDS (continued) INDONESIA (lanjutan) STANDARDS (continued)
k. Investasi Bersih dalam Sewa Pembiayaan k. Net Investment Finance Leases n. Estimasi Kerugian Atas Komitmen dan n. Estimated Losses on Commitments and
Kontinjensi Contingencies
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
2024 2023 2024 2023
Lancar 5.335.749 5.257.583 Current Lancar 262.953.576 231.413.861 Current
Dalam perhatian khusus 390.418 212.580 Special mention Dalam perhatian khusus 1.134.720 5.711.143 Special mention
Kurang lancar 9.340 5.957 Substandard Kurang lancar 493 4.061 Substandard
Diragukan 12.563 13.122 Doubtful Diragukan 1.442 53.243 Doubtful
Macet 9.006 - Loss Macet 6.972 36.365 Loss
Total 264.097.203 237.218.673 Total
Total 5.757.076 5.489.242 Total Dikurangi: cadangan kerugian Less: allowance for
Dikurangi: cadangan kerugian Less: allowance for penurunan nilai (1.114.013) (1.143.758) impairment losses
penurunan nilai (103.337) (70.170) impairment losses
Komitmen dan Commitments and
Neto 5.653.739 5.419.072 Net kontinjensi - neto 262.983.190 236.074.915 contingencies - net
o. Rasio Aset Produktif Bermasalah, Rasio o. Non-Performing Earning Assets Ratio,
l. Tagihan Akseptasi l. Acceptance Receivables Pemenuhan Cadangan Kerugian Penurunan Allowance for Impairment Losses on Earning
Nilai Aset Produktif, dan Rasio Kredit Usaha Assets Fulfillment Ratio, and Micro and Small
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation: Mikro dan Kecil Business Loans Ratio
2024 2023 Rasio aset produktif bermasalah terhadap jumlah Non-performing earning assets to total earning
aset produktif (termasuk Rekening Administratif) assets ratio (including Administrative Accounts) as
Lancar 9.308.408 14.786.829 Current pada tanggal 31 Desember 2024 dan 2023 (Bank of 31 December 2024 and 2023 (Bank Mandiri
Dalam perhatian khusus 5.457 7.059 Special mention Mandiri saja) adalah masing-masing sebesar only) are 0.67% and 0.68%, respectively. For Non-
0,67% dan 0,68%. Untuk rasio kredit bermasalah Performing Loan (NPL) ratio refer to Note 65.i.5.
lihat Catatan 65.i.5.
9.313.865 14.793.888
Dikurangi: cadangan kerugian Less: allowance for Rasio jumlah cadangan kerugian penurunan nilai The ratio of total allowance for impairment losses
penurunan nilai (31.340) (122.212) impairment losses aset produktif dibentuk oleh Bank Mandiri pada on earning assets provided by Bank Mandiri as of
tanggal 31 Desember 2024 dan 2023 terhadap 31 December 2024 and 2023 compared to the
Neto 9.282.525 14.671.676 Net jumlah minimum cadangan kerugian penurunan minimum allowance for impairment losses on
nilai aset produktif sesuai dengan ketentuan earning assets according to regulatory regulations
regulator pada tanggal 31 Desember 2024 dan as of 31 December 2024 and 2023 are 135.06%
m. Penyertaan Saham m. Investments in Shares 2023 masing-masing sebesar 135,06% dan and 183.26%, respectively.
183,26%.
Berdasarkan kolektibilitas sesuai POJK: By collectability based on FSA regulation:
Rasio aset produktif bermasalah terhadap jumlah The ratio of non-performing earning assets to total
2024 2023 aset produktif (termasuk Rekening Administratif) earning assets (including Administrative Accounts)
dan rasio jumlah cadangan kerugian penurunan and the ratio of total allowance for impairment
nilai aset produktif dihitung sesuai dengan losses on earning assets is calculated in
Lancar 2.416.779 1.827.394 Current SEOJK No. 9/SEOJK.03/2020 tanggal accordance with SEOJK No. 9/SEOJK.03/2020
Macet 1.955 34.093 Loss 30 Juni 2020 tentang Transparansi dan Publikasi dated 30 June 2020 concerning Transparency and
Laporan Bank Umum Konvensional. Publication of Conventional Commercial Bank
Total 2.418.734 1.861.487 Total Reports.
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.986) (34.123) impairment losses Rasio kredit usaha mikro dan kecil terhadap The ratio of small-scale and micro business loans
jumlah kredit yang diberikan Bank Mandiri pada to total loans provided by Bank Mandiri as of
tanggal 31 Desember 2024 dan 2023 masing- 31 December 2024 and 2023 are 8.10% and
Neto 2.416.748 1.827.364 Net
masing sebesar 8,10% dan 8,90%. 8.90%, respectively.
PT BANK MANDIRI (PERSERO) TBK 1708 429 1709
430 ANNUAL REPORT 2024
Page 577
FINANCIAL STATEMENTS 2024
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES INFORMASI KEUANGAN ENTITAS INDUK/
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 PT BANK MANDIRI (PERSERO) Tbk.
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
LAPORAN POSISI KEUANGAN - ENTITAS INDUK STATEMENTS OF FINANCIAL POSITION - PARENT ENTITY
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
65. INFORMASI TAMBAHAN YANG TIDAK 65. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN ACCOUNTING 2024 2023
INDONESIA (lanjutan) STANDARDS (continued)
ASET ASSETS
p. Manajemen risiko p. Risk Management
Kas 23.325.843 20.866.568 Cash
1) Risiko pasar dan risiko likuiditas 1) Market risk and liquidity risk
Current accounts with
Giro pada Bank Indonesia 88.185.407 88.445.303 Bank Indonesia
Manajemen risiko likuiditas Liquidity risk management
Current accounts with
Pada tanggal 31 Desember 2024, RIM Bank As of 31 December 2024, the Banks’s RIM is Giro pada bank lain other banks
Pihak berelasi 63.407 396.623 Related parties
Mandiri saja sebesar 94,83%. Pada tanggal 94.83%. As of 31 December 2024, the Bank’s Pihak ketiga 45.244.288 33.719.245 Third parties
31 Desember 2024, LCR Bank Mandiri saja LCR is 139.21%. As of 31 December 2024,
sebesar 139,21%. Pada tanggal 31 the Bank’s NSFR is 107.65%. 45.307.695 34.115.868
Desember 2024, NSFR Bank Mandiri saja Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (15.946) (11.459) impairment losses
sebesar 107,65%.
Neto 45.291.749 34.104.409 Net
2) Risiko operasional 2) Operational risk
Penempatan pada Placements with Bank
Managing risk through capital Managing risk through capital Bank Indonesia Indonesia and
dan bank lain other banks
Pihak berelasi 2.253.300 1.231.760 Related parties
Sesuai ketentuan, Bank menggunakan According to the regulations, the Bank utilizes Pihak ketiga 20.415.810 54.043.680 Third parties
Standardized Approach (SA)/Pendekatan the Standardized Approach (SA) in accordance
Standar sesuai SEOJK No. with SEOJK No. 06/SEOJK.03/2020 for 22.669.110 55.275.440
Dikurangi: cadangan kerugian Less: allowance for
06/SEOJK.03/2020 untuk perhitungan beban operational risk capital charges calculation. The penurunan nilai (1.592) (870) impairment losses
modal risiko operasional. Perhitungan ATMR calculation of the Risk Weighted Assets (RWA)
dengan Pendekatan Standar dilakukan setiap using Standardized Approach is performed Neto 22.667.518 55.274.570 Net
tahun berdasarkan data Komponen Kerugian annually based on Operational Risk Loss
Efek-efek Marketable securities
Risiko Operasional selama 10 (sepuluh) tahun Components data for the last 10 (ten) years Pihak berelasi 12.943.046 13.513.049 Related parties
terakhir dan data Komponen Indikator Bisnis and Business Indicator Components data for Pihak ketiga 31.556.942 29.479.847 Third parties
selama 3 (tiga) tahun terakhir. Hasil the last 3 (three) years. The result of calculation
perhitungan dari beban modal risiko of operational risk capital charges for Bank 44.499.988 42.992.896
Ditambah: Add/:
operasional Bank Mandiri (Bank Mandiri saja) Mandiri (Bank Only) as of 31 December 2024 premi yang belum unamortised
pada tanggal 31 Desember 2024 adalah amounted to Rp5,014,076.90 while for diamortisasi, keuntungan - premiums, unrealised
sebesar Rp5.014.076,90 sedangkan secara consolidation (Bank Mandiri and its bersih yang gains - net from
konsolidasian (Bank Mandiri dengan Entitas Subsidiaries) amounted to Rp6,067,991.50. belum direalisasi dari increase
Anak) adalah sebesar Rp6.067.991,50. Based on these operational risk capital charges kenaikan in fair value and
nilai wajar dan cadangan allowance for
Berdasarkan nilai beban modal risiko values, RWA for operational risk as of 31 kerugian penurunan nilai 203.526 141.975 impairment losses
operasional tersebut, nilai ATMR risiko December 2024 amounted to Rp62,675,961.25
operasional pada tanggal 31 Desember 2024 (Bank Only) and Rp75,849,893.75 Neto 44.703.514 43.134.871 Net
adalah sebesar Rp62.675.961,25 (Bank (consolidated).
Obligasi pemerintah Government bonds
Mandiri saja) dan Rp75.849.893,75 Pihak berelasi 221.138.442 239.245.751 Related parties
(konsolidasian).
Tagihan lainnya - transaksi Other receivables - trade
perdagangan transactions
Pihak berelasi 6.905.328 7.422.335 Related parties
66. INFORMASI TAMBAHAN 66. SUPPLEMENTARY INFORMATION Pihak ketiga 22.705.939 18.349.293 Third parties
Informasi keuangan tambahan Supplementary Financial Information 29.611.267 25.771.628
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (1.376.265) (1.448.930) impairment losses
Informasi yang disajikan pada lampiran 1 - 4 The additional information presented in appendix 1 - 4
merupakan informasi keuangan tambahan PT Bank is a supplementary financial information of Neto 28.235.002 24.322.698 Net
Mandiri (Persero) Tbk, Entitas Induk, yang PT Bank Mandiri (Persero) Tbk, the Parent Entity,
menyajikan penyertaan Bank pada Entitas Anak which presents the Bank’s investment in its Tagihan atas efek-efek yang dibeli Securities purchased under
berdasarkan metode biaya. Subsidiaries using cost method. dengan janji dijual kembali agreements to resell
Pihak berelasi 4.613 - Related parties
Pihak ketiga 7.161.653 16.205.580 Third parties
Total 7.166.266 16.205.580 Total
Lampiran/Appendix 1
PT BANK MANDIRI (PERSERO) TBK 1710 431 1711 ANNUAL REPORT 2024
Page 578
FINANCIAL STATEMENTS 2024
INFORMASI KEUANGAN ENTITAS INDUK/ INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN POSISI KEUANGAN - ENTITAS INDUK STATEMENTS OF FINANCIAL POSITION - PARENT ENTITY LAPORAN POSISI KEUANGAN - ENTITAS INDUK STATEMENTS OF FINANCIAL POSITION - PARENT ENTITY
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2024 2023
2024 2023
ASET (lanjutan) ASSETS (continued)
Tagihan derivatif Derivative receivables LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
Pihak berelasi 2.948.995 198.156 Related parties
Pihak ketiga 4.767.505 1.767.841 Third parties LIABILITAS LIABILITIES
Obligations due
Total 7.716.500 1.965.997 Total Liabilitas segera 5.701.371 4.482.945 immediately
Kredit yang diberikan Loans
Pihak berelasi 272.166.019 216.274.701 Related parties Simpanan nasabah Deposits from customers
Pihak ketiga 1.038.613.383 869.512.726 Third parties Giro Demand deposits
Pihak berelasi 151.347.001 163.938.319 Related parties
1.310.779.402 1.085.787.427 Pihak ketiga 399.686.678 368.594.262 Third parties
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (38.257.611) (42.323.522) impairment losses
Total 551.033.679 532.532.581 Total
Neto 1.272.521.791 1.043.463.905 Net
Tabungan Saving deposits
Tagihan akseptasi Acceptance receivables Pihak berelasi 6.306.784 7.513.973 Related parties
Pihak berelasi 1.570.763 2.162.339 Related parties Pihak ketiga 508.232.609 446.196.403 Third parties
Pihak ketiga 7.590.959 12.300.602 Third parties
9.161.722 14.462.941 Total 514.539.393 453.710.376 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (29.488) (117.900) impairment losses Deposito berjangka Time deposits
Pihak berelasi 49.272.237 31.620.995 Related parties
Neto 9.132.234 14.345.041 Net Pihak ketiga 212.042.545 224.281.646 Third parties
Penyertaan saham Investments in shares
Pihak berelasi 14.991.540 14.994.607 Related parties Total 261.314.782 255.902.641 Total
Pihak ketiga 24.955 5.025 Third parties
Total simpanan Total deposits from
15.016.495 14.999.632 nasabah 1.326.887.854 1.242.145.598 customers
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai (12.627) (44.534) impairment losses
Simpanan dari bank lain Deposits from other banks
Neto 15.003.868 14.955.098 Net Giro dan Demand deposits
tabungan and saving deposits
Biaya dibayar dimuka 2.817.153 1.424.099 Prepaid expenses Pihak berelasi 4.297.930 170.735 Related parties
Pihak ketiga 4.686.177 6.448.469 Third parties
Pajak dibayar dimuka 239.701 239.757 Prepaid taxes
Aset tetap 73.956.584 69.604.803 Fixed assets Total 8.984.107 6.619.204 Total
Dikurangi: akumulasi Less: accumulated
penyusutan (20.415.920) (18.194.545) depreciation Interbank call money Interbank call money
Pihak berelasi 1.931.400 - Related parties
Neto 53.540.664 51.410.258 Net Pihak ketiga 7.330.154 6.966.896 Third parties
Aset takberwujud 11.425.335 10.314.331 Intangible assets
Dikurangi: akumulasi Less: accumulated Total 9.261.554 6.966.896 Total
amortisasi (7.217.467) (6.505.920) amortisation
Deposito berjangka Time deposits
Neto 4.207.868 3.808.411 Net Pihak ketiga 6.962.430 2.737.290 Third parties
Aset lain-lain 26.237.140 28.305.188 Other assets
Dikurangi: penyisihan Less: allowance for other Total simpanan Total deposits from
lainnya (649.811) (541.819) impairment losses dari bank lain 25.208.091 16.323.390 other banks
Neto 25.587.329 27.763.369 Net Liabilitas atas efek-efek yang Securities sold under
dijual dengan janji agreements
Aset pajak tangguhan - neto 5.840.877 7.874.700 Deferred tax assets - net dibeli kembali to repurchase liabilities
TOTAL ASET 1.877.321.726 1.688.850.385 TOTAL ASSETS Pihak ketiga 90.156.012 36.097.856 Third parties
Lampiran/Appendix 1 Lampiran/Appendix 1
PT BANK MANDIRI (PERSERO) TBK 1712 1713 ANNUAL REPORT 2024
Page 579
FINANCIAL STATEMENTS 2024
INFORMASI KEUANGAN ENTITAS INDUK/ INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN POSISI KEUANGAN - ENTITAS INDUK STATEMENTS OF FINANCIAL POSITION - PARENT ENTITY LAPORAN POSISI KEUANGAN - ENTITAS INDUK STATEMENTS OF FINANCIAL POSITION - PARENT ENTITY
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2024 2023
2024 2023
LIABILITAS DAN EKUITAS (lanjutan) LIABILITIES AND EQUITY (continued)
LIABILITAS DAN EKUITAS (lanjutan) LIABILITIES AND EQUITY (continued)
EKUITAS EQUITY
LIABILITAS (lanjutan) LIABILITIES (continued)
Ekuitas yang dapat diatribusikan Attributable equity to
kepada pemilik Entitas Induk the Parent Entity
Liabilitas derivatif Derivative payables
Modal saham - nilai nominal Share capital - nominal value
Pihak berelasi 2.133.504 76.404 Related parties Rp125 (nilai penuh) Rp125 (full amount)
Pihak ketiga 5.190.840 2.037.449 Third parties per lembar saham masing-masing par value per share
pada tanggal 31 Desember 2024 as of 31 December 2024
Total 7.324.344 2.113.853 Total dan 2023 and 2023
Modal dasar - 1 lembar saham Authorised capital - 1 Dwiwarna
Liabilitas akseptasi Acceptance payables Seri A Dwiwarna dan Series A share and
Pihak berelasi 2.529.584 2.536.269 Related parties 127.999.999.999 lembar 127,999,999,999 Series B
Pihak ketiga 6.632.138 11.926.672 Third parties saham biasa Seri B pada tanggal common share as of
31 Desember 2024 dan 2023 31 December 2024 and 2023
Total 9.161.722 14.462.941 Total Modal ditempatkan dan disetor - Issued and fully paid-in capital -
1 lembar saham 1 Dwiwarna Series A
Efek-efek yang diterbitkan Debt securities issued Seri A Dwiwarna dan share and 93,333,333,331
Pihak berelasi 2.704.950 3.619.950 Related parties 93.333.333.331 lembar Series B common shares
Pihak ketiga 24.430.859 37.264.571 Third parties saham biasa Seri B pada tanggal as of 31 December
31 Desember 2024 dan 2023 11.666.667 11.666.667 2024 and 2023
27.135.809 40.884.521
Dikurangi: biaya penerbitan Less: unamortised Tambahan modal disetor/ Additional paid-in capital/
agio saham 19.661.550 18.941.550 agio
yang belum diamortisasi (65.122) (67.622) debt issuance cost
Selisih kurs karena Differences arising from
Neto 27.070.687 40.816.899 Net penjabaran laporan translation of
keuangan dalam financial statements in
Estimasi kerugian atas Estimated losses on mata uang asing (330.666) (434.437) foreign currencies
komitmen dan commitments and
Kerugian neto yang belum
kontinjensi 1.089.963 1.111.730 contingencies
direalisasi dari penurunan Net unrealised loss from
nilai wajar aset keuangan decrease in fair value
Beban yang masih harus dibayar 2.932.234 2.395.417 Accrued expenses dalam kelompok nilai wajar of financial assets classified
melalui penghasilan as fair value through other
Utang pajak 1.680.876 1.642.179 Taxes payable komprehensif lain setelah comprehensive income
dikurangi pajak tangguhan (2.134.527) (1.926.827) - net of deferred tax
Employee benefit
Liabilitas imbalan kerja 4.154.831 8.417.409 liabilities Selisih bersih revaluasi Net differences in fixed
aset tetap 34.487.954 34.487.954 assets revaluation
Provisi 264.275 286.081 Provision
Keuntungan neto aktuarial Net actuarial gain from
program imbalan pasti defined benefits
Liabilitas lain-lain 20.871.764 22.115.368 Other liabilities setelah dikurangi program - net of
pajak tangguhan 1.513.798 1.512.069 deferred tax
Pinjaman yang diterima Fund borrowings
Pihak berelasi 684.425 665.346 Related parties Penghasilan komprehensif Other comprehensive
Pihak ketiga 96.803.772 57.149.992 Third parties lainnya 85.052 85.052 income
Total 97.488.197 57.815.338 Total Saldo laba (saldo rugi sebesar Retained earnings (accumulated
Rp162.874.901 telah losses of Rp162,874,901
Pinjaman dan efek-efek Subordinated loans and dieliminasi dengan tambahan were eliminated against
modal disetor/agio saham additional paid-in capital/
subordinasi marketable securities
pada saat kuasi - agio as a result of quasi-
Pihak berelasi - 10.000 Related parties reorganisasi pada reorganisation
Pihak ketiga 204.015 205.735 Third parties tanggal 30 April 2003) on 30 April 2003)
Sudah ditentukan penggunaannya 5.380.268 5.380.268 Appropriated
204.015 215.735 Belum ditentukan penggunaannya 186.795.847 168.695.914 Unappropriated
Dikurangi: biaya penerbitan Less: unamortised
yang belum diamortisasi (453) (564) issuance cost Total saldo laba 192.176.115 174.076.182 Total retained earnings
Neto 203.562 215.171 Net TOTAL EKUITAS 257.125.943 238.408.210 TOTAL EQUITY
TOTAL LIABILITAS 1.620.195.783 1.450.442.175 TOTAL LIABILITIES TOTAL LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 1.877.321.726 1.688.850.385 EQUITY
Lampiran/Appendix 1 Lampiran/Appendix 1
PT BANK MANDIRI (PERSERO) TBK 1714 1715 ANNUAL REPORT 2024
Page 580
FINANCIAL STATEMENTS 2024
INFORMASI KEUANGAN ENTITAS INDUK/ INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENTS OF PROFIT OR LOSS AND LAPORAN LABA RUGI DAN PENGHASILAN STATEMENTS OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN - ENTITAS INDUK OTHER COMPREHENSIVE INCOME - PARENT ENTITY
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED KOMPREHENSIF LAIN - ENTITAS INDUK OTHER COMPREHENSIVE INCOME - PARENT ENTITY
PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2024 2023
2024 2023
PENDAPATAN DAN BEBAN INCOME AND EXPENSE
OPERASIONAL FROM OPERATIONS
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
Pendapatan bunga 112.305.488 97.831.188 Interest income LAIN INCOME
Beban bunga (36.475.504) (26.604.466) Interest expense
Pos-pos yang tidak akan Items that will not be
PENDAPATAN BUNGA - NET INTEREST direklasifikasi reclassified to
NETO 75.829.984 71.226.722 INCOME ke laba rugi profit or loss
Keuntungan aktuarial Actuarial gain from
Pendapatan operasional lainnya Other operating income program imbalan pasti 2.134 41.030 defined benefits program
Provisi dan komisi 17.586.474 15.706.065 Fees and commissions Pajak penghasilan Income tax related to
Pendapatan dari kelompok Income from fair value terkait pos-pos yang tidak items that will not be
nilai wajar melalui through profit or loss akan direklasifikasi reclassified to
laba rugi - neto 3.732.208 2.790.171 classification - net
Lain-lain 10.242.743 13.801.068 Others ke laba rugi (406) (7.796) profit or loss
1.728 33.234
Total pendapatan Total other operating Pos-pos yang akan Items that will be
operasional lainnya 31.561.425 32.297.304 income
direklasifikasi reclassified to
Pembentukan cadangan kerugian Allowance for impairment ke laba rugi profit or loss
penurunan nilai (7.159.896) (6.288.672) losses Penyesuaian akibat Difference arising from
penjabaran laporan translation of financial
Pembalikan penyisihan Reversal of allowance for
estimasi kerugian estimated losses on keuangan dalam statements in foreign
atas komitmen dan commitments and mata uang asing 103.771 (72.683) currencies
kontinjensi 25.381 921.730 contingencies Perubahan nilai wajar aset Changes in fair value of
Allowance for other keuangan dalam financial assets
Pembentukan penyisihan impairment losses kelompok nilai wajar classified as fair value
lainnya dan kerugian and operational
risiko operasional - neto (136.855) (22.103) risk losses - net melalui penghasilan through other
komprehensif lain (321.597) 930.532 comprehensive income
Keuntungan dari penjualan Gain on sale of Pajak penghasilan terkait Income tax related to
efek-efek dan obligasi marketable securities and pos-pos yang akan items that will be
pemerintah 1.041 47.701 government bonds
direklasifikasi reclassified to
Beban operasional lainnya Other operating expenses ke laba rugi 113.898 (119.958) profit or loss
Salaries and employee
Beban gaji dan tunjangan (14.684.386) (16.058.990) benefits expenses (103.928) 737.891
Beban umum dan General and
administrasi (16.868.310) (14.503.827) administrative expenses
Lain-lain (5.884.851) (4.930.750) Others Penghasilan komprehensif lain Other comprehensive
tahun berjalan - income for the year
Total beban operasional Total other operating setelah pajak penghasilan (102.200) 771.125 - net of income tax
lainnya (37.437.547) (35.493.567) expenses
INCOME FROM TOTAL PENGHASILAN TOTAL COMPREHENSIVE
LABA OPERASIONAL 62.683.533 62.689.115 OPERATION KOMPREHENSIF INCOME
TAHUN BERJALAN 51.033.763 51.868.003 FOR THE YEAR
Pendapatan bukan Non operating
operasional - neto 342.689 98.094 income - net
LABA SEBELUM BEBAN INCOME BEFORE LABA PER SAHAM EARNINGS PER SHARE
PAJAK 63.026.222 62.787.209 TAX EXPENSE Dasar dan dilusian (dalam Basic and diluted (full
Rupiah penuh) 547,89 547,47 amount of Rupiah)
Beban pajak Tax expense
Kini (9.742.944) (10.015.624) Current
Tangguhan (2.147.315) (1.674.707) Deferred
Total beban pajak - neto (11.890.259) (11.690.331) Total tax expense - net
LABA TAHUN NET INCOME
BERJALAN 51.135.963 51.096.878 FOR THE YEAR
Lampiran/Appendix 2 Lampiran/Appendix 2
PT BANK MANDIRI (PERSERO) TBK 1716 1717 ANNUAL REPORT 2024
Page 581
Lampiran/Appendix 3
ANNUAL REPORT 2024
31 December 2023 238.408.210 174.076.182 168.695.914 5.380.268 85.052 1.512.069 34.487.954 (1.926.827) (434.437) 18.941.550 11.666.667 31 Desember 2023
Balance as of Saldo pada tanggal
for the year 771.125 - - - - 33.234 - 810.575 (72.684) - - tahun berjalan
Other comprehensive income Penghasilan komprehensif lain
Net income for the year 51.096.878 51.096.878 51.096.878 - - - - - - - - Laba tahun berjalan
2022 net income (24.702.382) (24.702.382) (24.702.382) - - - - - - - - bersih tahun 2022
Dividend payment from Pembayaran dividen dari laba
1 January 2023 211.242.589 147.681.686 142.301.418 5.380.268 85.052 1.478.835 34.487.954 (2.737.402) (361.753) 18.941.550 11.666.667 1 Januari 2023
Balance as of Saldo pada tanggal
Total equity Total Unappropriated Appropriated income net of deferred tax revaluation deferred tax foreign currencies capital/agio capital
ekuitas/ penggunaannya/ penggunaannya/ comprehensive benefits program - fixed assets income - net of statements in paid-in fully paid-in
Total ditentukan ditentukan Other from defined Net difference in comprehensive of financial Additional Issued and
1719
Belum Sudah lainnya/ Net actuarial gain aset tetap/ other from translation agio saham/ dan disetor/
komprehensif tangguhan/ revaluasi assets through Difference arising modal disetor/ ditempatkan
Saldo laba/Retained earnings Penghasilan pajak bersih value of financial uang asing/ Tambahan Modal
dikurangi Selisih (decrease) in fair dalam mata
setelah increase/ keuangan
pasti gain/ (loss) from laporan
imbalan Net unrealised penjabaran
program tangguhan/ karena
aktuarial pajak Selisih kurs
neto dikurangi
Keuntungan lain setelah
komprehensif
penghasilan
melalui
nilai wajar
dalam kelompok
aset keuangan
nilai wajar
(penurunan)
dari kenaikan/
direalisasi
yang belum
neto
(kerugian)
Keuntungan/
2023
(Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
31 DECEMBER 2024 AND 2023 PADA TANGGAL 31 DESEMBER 2024 DAN 2023
FOR THE YEARS ENDED UNTUK TAHUN-TAHUN YANG BERAKHIR
STATEMENTS OF CHANGES IN EQUITY - PARENT ENTITY LAPORAN PERUBAHAN EKUITAS - ENTITAS INDUK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
PT BANK MANDIRI (PERSERO) Tbk.
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
INFORMASI KEUANGAN ENTITAS INDUK/
INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS - ENTITAS INDUK STATEMENTS OF CHANGES IN EQUITY - PARENT ENTITY
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2024
Kerugian
neto
yang belum
direalisasi
dari penurunan
nilai wajar
aset keuangan
dalam kelompok
nilai wajar
melalui
penghasilan Keuntungan
komprehensif neto
Selisih kurs lain setelah aktuarial
karena dikurangi program
penjabaran pajak imbalan
laporan tangguhan/ pasti
keuangan Net unrealised loss setelah
dalam mata from decrease in Selisih dikurangi
Modal Tambahan uang asing/ fair value of bersih pajak Penghasilan Saldo laba/Retained earnings
1718
ditempatkan modal disetor/ Difference arising financial assets revaluasi tangguhan/ komprehensif
dan disetor/ agio saham/ from translation through other aset tetap/ Net actuarial gain lainnya/ Sudah Belum
Issued and Additional of financial comprehensive Net difference in from defined Other ditentukan ditentukan Total
fully paid-in paid-in statements in income - net of fixed assets benefits program - comprehensive penggunaannya/ penggunaannya/ ekuitas/
capital capital/agio foreign currencies deferred tax revaluation net of deferred tax income Appropriated Unappropriated Total Total equity
Saldo pada tanggal Balance as of
1 Januari 2024 11.666.667 18.941.550 (434.437) (1.926.827) 34.487.954 1.512.069 85.052 5.380.268 168.695.914 174.076.182 238.408.210 1 January 2024
Pembayaran dividen dari laba Dividend payment from
bersih tahun 2023 - - - - - - - - (33.036.034) (33.036.034) (33.036.034) 2023 net income
Laba tahun berjalan - - - - - - - - 51.135.963 51.135.963 51.135.963 Net income for the year
Dampak pengalihan pengendalian Impact of the transfer control
atas Entitas Anak kepada entitas over a subsidiary to an entity
sepengendali - 720.000 - - - - - - - - 720.000 under common control
Transfer pendapatan komprehensif Transfer of other comprehensive
FINANCIAL STATEMENTS 2024
lain ke saldo laba karena income to retained earnings due
penghentian pengakuan aset to the derecognition of financial
keuangan yang diukur pada assets measured at fair value
PT BANK MANDIRI (PERSERO) TBK
nilai wajar melalui penghasilan through other comprehensive
komprehensif lain - - - - - - - - 4 4 4 income
Penghasilan komprehensif lain Other comprehensive income
tahun berjalan - - 103.771 (207.700) - 1.729 - - - - (102.200) for the year
Saldo pada tanggal Balance as of
31 Desember 2024 11.666.667 19.661.550 (330.666) (2.134.527) 34.487.954 1.513.798 85.052 5.380.268 186.795.847 192.176.115 257.125.943 31 December 2024
Lampiran/Appendix 3
Page 582
FINANCIAL STATEMENTS 2024
INFORMASI KEUANGAN ENTITAS INDUK/
INFORMASI KEUANGAN ENTITAS INDUK/ SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk.
PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN ARUS KAS - ENTITAS INDUK STATEMENTS OF CASH FLOWS - PARENT ENTITY
LAPORAN ARUS KAS - ENTITAS INDUK STATEMENTS OF CASH FLOWS - PARENT ENTITY UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2024 2023
2024 2023
ARUS KAS DARI CASH FLOWS FROM
ARUS KAS DARI CASH FLOWS FROM AKTIVITAS OPERATING
AKTIVITAS OPERATING OPERASIONAL (lanjutan) ACTIVITIES (continued)
OPERASIONAL ACTIVITIES
(Kenaikan)/penurunan atas Increase (decrease) in
Penerimaan pendapatan Receipts from interest aset operasional (lanjutan): operating assets (continued):
bunga 108.978.724 94.123.502 income Pajak dibayar dimuka 56 739.417 Prepaid taxes
Penerimaan pendapatan Receipts from provision Biaya dibayar dimuka (1.393.054) (391.774) Prepaid expenses
provisi dan komisi 17.586.474 15.706.065 and commission Aset lain-lain 2.846.237 (6.813.537) Other assets
Pembayaran beban Payments of interest Penerimaan atas aset
bunga (36.026.129) (25.567.859) expense keuangan yang telah Recovery of written-off
Penerimaan dari dihapusbukukan 6.785.434 10.134.741 financial assets
penjualan obligasi Receipts from the sale
pemerintah - diukur of government bonds - Kenaikan/(penurunan) Increase/(decrease) in
pada nilai wajar measured at fair value atas liabilitas operasional: operating liabilities:
melalui laba rugi 489.210.971 198.395.896 through profit or loss Bank konvensional Conventional banking
Pembelian obligasi Acquisition of Giro 20.798.149 35.334.666 Demand deposits
pemerintah - diukur government bonds - Tabungan 60.896.869 25.492.105 Saving deposits
pada nilai wajar measured at fair value Deposito berjangka 9.637.281 (11.672.555) Time deposits
melalui laba rugi (492.395.378) (200.469.433) through profit or loss Interbank call money 2.294.658 2.730.795 Interbank call money
Liabilitas segera 1.218.426 428.245 Obligations due immediately
Pendapatan/(beban) dari Income/(expense) from Utang pajak lainnya 65.552 269.469 Other taxes payable
kelompok nilai wajar fair value through profit Liabilitas lain-lain 627.331 9.843.763 Other liabilities
melalui laba rugi - neto 3.988.278 3.559.790 or loss classification - net
Pendapatan operasional Other operating Kas neto yang digunakan untuk Net cash used in
lainnya - lain-lain 3.457.309 3.595.327 income - others aktivitas operasional (84.056.678) (67.388.344) operating activities
Beban operasional Other operating
lainnya - lain-lain (7.363.540) (7.040.948) expenses - others
Salaries and employee ARUS KAS DARI CASH FLOWS FROM
Beban gaji dan tunjangan (18.944.829) (16.578.394) benefits expenses AKTIVITAS INVESTASI INVESTING ACTIVITIES
Beban umum dan General and administrative Penurunan Decrease
administrasi (12.474.720) (11.369.509) expenses efek-efek - in marketable
Pendapatan bukan Non-operating selain diukur securities - other
operasional - neto 341.471 95.115 income - net pada nilai wajar than measured at fair value
Pembayaran pajak Payment of corporate melalui laba rugi 798.445 6.950.959 through profit or loss
penghasilan badan (9.769.799) (10.680.754) income tax Penurunan Decrease in
obligasi pemerintah - selain government bonds -
Arus kas dari aktivitas Cash flows from operating diukur pada nilai wajar other than measured at
operasional sebelum activities before melalui laba rugi 20.919.392 25.790.497 fair value through profit or loss
perubahan aset dan changes in operating Penerimaan dari penjualan Proceeds from sale of
liabilitas operasional 46.588.832 43.768.798 assets and liabilities aset tetap 1.220 2.981 fixed assets
Pembelian aset tetap (3.085.623) (1.961.615) Acquisition of fixed assets
(Kenaikan)/penurunan atas (Increase)/decrease in Pembelian aset Acquisition of
aset operasional: operating assets: tidak berwujud (1.111.005) (1.043.693) intangible assets
Penempatan pada Placements with Penerimaan dari divestasi penyertaan Receipts from divestment in
Bank Indonesia Bank Indonesia pada Entitas Asosiasi - 140.000 Associate Entity
dan bank lain (942.774) 1.054.578 and other banks Penyertaan pada entitas lain (20.000) - Investment in other entity
Efek-efek - diukur pada Marketable securities Penerimaan dari pengalihan pengendalian Proceeds from control
nilai wajar melalui - measured at fair atas Entitas Anak 1.710.000 - transfer of a Subsidiary
laba rugi (2.590.292) (5.289.249) value through profit or loss
Tagihan lainnya - transaksi Other receivables Kas neto yang diperoleh dari Net cash provided by
perdagangan (3.839.639) 7.887.213 - trade transactions aktivitas investasi 19.212.429 29.879.129 investing activities
Kredit yang diberikan (236.089.058) (171.011.962) Loans
Tagihan atas efek-efek Securities purchased
yang dibeli dengan under agreements
janji dijual kembali 9.039.314 (9.893.057) to resell
Lampiran/Appendix 4 Lampiran/Appendix 4
PT BANK MANDIRI (PERSERO) TBK 1720 1721 ANNUAL REPORT 2024
Page 583
FINANCIAL STATEMENTS 2024
INFORMASI KEUANGAN ENTITAS INDUK/ INFORMASI KEUANGAN ENTITAS INDUK/
SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY SUPPLEMENTARY FINANCIAL INFORMATION OF THE PARENT ENTITY
PT BANK MANDIRI (PERSERO) Tbk. PT BANK MANDIRI (PERSERO) Tbk.
LAPORAN ARUS KAS - ENTITAS INDUK STATEMENTS OF CASH FLOWS - PARENT ENTITY LAPORAN ARUS KAS - ENTITAS INDUK STATEMENTS OF CASH FLOWS - PARENT ENTITY
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023 PADA TANGGAL 31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated) (Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2024 2023 2024 2023
ARUS KAS DARI CASH FLOWS FROM Kas dan setara kas Cash and cash equivalents
AKTIVITAS FINANCING pada akhir tahun at the end of year
PENDANAAN ACTIVITIES terdiri dari: consists of:
Penerimaan dari efek-efek Receipts from debt
yang diterbitkan - 9.362.750 securities issued Kas 23.325.843 20.866.568 Cash
Pembayaran atas efek-efek Payments of debt Giro pada Current accounts with
yang diterbitkan (15.194.442) (4.480.000) securities issued Bank Indonesia 88.185.407 88.445.303 Bank Indonesia
Penerimaan dari pinjaman Receipts from fund Giro pada Current accounts with
yang diterima 50.274.160 30.977.214 borrowings bank lain 45.307.695 34.115.868 other banks
Pembayaran atas pinjaman Payments of fund Investasi jangka pendek Liquid short-term
yang diterima (12.149.069) (15.264.106) borrowings likuid dengan investments with
Penerimaan dari Receipts from jangka waktu jatuh a period of time
pinjaman dan subordinated loans tempo tiga bulan maturity of three
efek-efek and marketable atau kurang sejak months or less from
subordinasi - 100.000 securities tanggal perolehan 19.780.162 53.405.862 the date of acquisition
Pembayaran atas Payments of
pinjaman dan subordinated loans Total kas dan Total cash and
efek-efek and marketable setara kas 176.599.107 196.833.601 cash equivalents
subordinasi (16.887) (517.151) securities
Kenaikan liabilitas Increase in
atas efek-efek yang securities sold
dijual dengan janji under agreements to
dibeli kembali 53.507.692 11.474.780 repurchase liabilities
Pembayaran liabilitas sewa (1.361.324) (1.421.779) Payments for lease liabilities
Pembayaran dividen (33.036.034) (24.702.382) Payments of dividends
Penambahan kepemilikan pada Acquisition of interest
Entitas Anak dari kepentingan in a Subsidiary from
nonpengendali (1.019.000) - non-controlling interest
Kas neto yang diperoleh dari Net cash provided by
aktivitas pendanaan 41.005.096 5.529.326 financing activities
PENURUNAN NETO NET DECREASE IN
KAS DAN CASH AND
SETARA KAS (23.839.153) (31.979.889) CASH EQUIVALENTS
DAMPAK PERUBAHAN EFFECTS OF EXCHANGE
SELISIH KURS RATE CHANGES ON
TERHADAP CASH AND
KAS DAN SETARA KAS 3.604.659 (818.781) CASH EQUIVALENTS
CASH AND CASH
KAS DAN SETARA KAS PADA EQUIVALENTS AT THE
AWAL TAHUN 196.833.601 229.632.271 BEGINNING OF YEAR
CASH AND CASH
KAS DAN SETARA KAS PADA EQUIVALENTS AT THE
AKHIR TAHUN 176.599.107 196.833.601 END OF YEAR
Lampiran/Appendix 4 Lampiran/Appendix 4
PT BANK MANDIRI (PERSERO) TBK 1722 1723 ANNUAL REPORT 2024
Page 584
Annual Report 2024 PT Bank Mandiri (Persero) Tbk Jl. Jenderal Gatot Subroto Kav 36-38 Jakarta 12190 Indonesia Telp : 14000, +62-21-52997777 Fax : +62-21-52997735 www.bankmandiri.co.id
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Bank Mandiri’s Financial
p.2
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Bank Indonesia
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Bank Mandiri Principles
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Bank Mandiri’s Initial Public Offering
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Bank Mandiri. Applied Criteria
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PT Bank Mandiri Taspen
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PT AXA Mandiri Financial Services
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PT Mandiri Utama Finance
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Ministry of Justice and Human Rights
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Bank Mandiri’s Anti-Fraud Strategy
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Bank Mandiri’s Risk Management
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Bank Mandiri Governance
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Bank Mandiri Governance Structure BANK MANDIRI GOVERNANCE FRAMEWORK
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Bank Mandiri Policy Architecture. A
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Bank Mandiri Philosophy Committee
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Bank Mandiri’s Articles
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Minister of Law and Human Rights
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Ministry of SOE. As
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Bank Dagang Negara
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Bank Mandiri Shareholders
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Bank Mandiri Operations Policy
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Bank Mandiri No. CEO
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Bank Mandiri Website. Indonesia Stock Exchange
p.31
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PT Kustodian Sentral Efek Indonesia
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Sentral Efek Indonesia
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Arif Budimanta
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p.32 ×2
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· 13 March 2024
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Toni E.B. Subari
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p.33 ×2
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p.35 ×2
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Bank Mandiri Shelf Green Bond Public Offering Phase
p.35
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Minister of State-Owned Enterprises Regulation Number PER-
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Minister of State-Owned Enterprises Regulation Dwiwarna Share
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Andrinof Achir Chaniago
p.37
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Agus Dwi Handaya KEPR-
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Aquarius Rudianto Mandiri’s Letter No. KPS
p.37 ×6
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p.37
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p.37 ×5
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Tedi Bharata PT BANK MANDIRI
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Deposit Insurance Corporation
p.39 ×2
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Panji Irawan
p.40
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Bank Mandiri Letter No. KPS
p.41 ×3
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p.377 ×6
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Minister of Law
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Menteri Hukum dan Hak Asasi Manusia
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PT Bank Syariah BNI Syariah
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PT Bank BNI Syariah
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Muhammad Muazzir
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Menteri Hukum dan Hak Asasi Manusia Republik
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Minister of Law and Human
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