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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Good Corporate
Governance
Best Achievements in Corporate Governance
604
Anti Corruption Policy 1033
Implementation Anti-Gratification & Anti-Bribery Policy 1035
Commitment to Sustainable Corporate Procurement of Goods and/or Services 1039
605
Governance Implementation
Company Code of Ethics 1044
Correlation Between Corporate Governance
610 Provision of Funds for Social and Political
Implementation and Bank Performance 1048
Activities
Governance Framework 611 Provision of Funds for Related Parties and
Corporate Governance Structure And 1049
612 Large Exposure
Mechanism
Providing Loans to Related Parties 1051
Continuous Improvement of GCG
615 Protection Of Creditors’ Rights 1053
Implementation Quality
Transparency of Financial and Non-Financial
General Meeting of Shareholders 630 1054
Conditions
Board Of Commissioners 652 Transparency of Customer Complaints
Independent Commissioners 699 1055
Procedures and Customer Dispute Settlement
Board Of Directors 703 Integrity of Reporting and Information
Performance Assessment of the Board
1058
Technology Systems
of Directors and the Board of 763 Conflict of Interest Policy (Including Insider
Commissioners 1059
Trading)
Nomination and Remuneration 768 Shares and Bonds Buyback 1058
Diversity of the Board of Commissioners Internal Deviations (Internal Fraud) 1062
788
and the Board of Directors Performance-based Long-Term Compensation
Disclosure of Affiliation Relationships 1064
Policy
Among The Board of Commissioners, Disclosure of Information on Board of
790
Board of Directors, and Controlling Commissioners and Board of Directors Share 1070
Shareholders Ownership and Its Application
Committees under the Board of Violation Reporting System (Whistleblowing
792 1080
Commissioners System)
Supporting Organs of the Board of
858 Bank’s Strategic Plan 1084
Commissioners
Reporting Transparency 1091
Committees Under the Board of Directors 862
Management of State Officials’ Assets
Supporting Organs of the Board of Directors 899 1092
Reports (LHKPN)
Internal Control System 938 Bad Corporate Governance Practices 1094
Risk Management System 946 Integrated Governance Implementation 1095
Integrated Risk Management Governance 971 Corporate Governance Aspects and Principles
External Auditor 978 Implementation in Accordance with Financial 1104
Legal Cases 983 Services Authority Regulations
Good Corporate
Administrative Sanctions 989 Implementation of Indonesian Corporate
1111
Violations of Laws Related to Governance General Guidelines (PUGKI)
Employment, Consumer, Bankruptcy, Implementation Of The Asean Corporate
989 1138
Commercial, Competition and/or Governance Scorecard
Environmental Issues Implementation Of Corporate Governance
Access to Company Information and Data 990 Principles For Banks According To Basel
1147
Governance Framework, Management, Committee On Banking Supervision
Governance
1027 Standards
and Control of Tax Aspects
Anti-Money Laundering Program, Counter
Terrorism Financing, and Prevention of
1028
Funding for the Proliferation of Weapons of
Mass Destruction (APU, PPT, and PPPSPM)
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Best Achievements in Corporate
Governance Implementation
In carrying out its activities, BNI always prioritizes the
best governance principles and practices. Due to the
implementation of governance, in 2024 BNI received a
number of awards and titles in the field of Corporate
Governance, including “The Best Overall - Big Caps” and
“The Most Trusted Company”.
115,56 92,45
“The Best Overall - Big Caps” “The Most Trusted Company”
The 15th IICD Corporate Governance Corporate Governance
Conference & Award 2024 Perception Index 2023
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Commitment to Sustainable
Corporate Governance
Implementation
BNI is fully committed to applying the principles of Good Corporate Governance (“GCG”) across every aspect of
its business activities as a foundation to enhance the Bank’s performance and contribution, maximize value for
shareholders and stakeholders, and ensure the long-term sustainability of BNI’s business. BNI’s consistency in
implementing and upholding GCG principles sustainably in every operational activity stems from the profound
awareness of the Board of Commissioners, Board of Directors, management, and all BNI Hi-Movers to continuously
improve the application of GCG within the organization.
By emphasizing the AKHLAK culture and driven by the spirit of GCG, BNI continues to grow and evolve
as one of Indonesia’s largest state-owned banks with global competitiveness. Broadly, the governance
outcomes BNI aims to achieve through the strong and consistent implementation of GCG are as follows:
1. Competitiveness and focus on long-term performance
2. Ethical and responsible business practices
3. Positive contributions to society and the environment
4. Resilience and growth capacity (corporate resilience)
To achieve optimal GCG implementation, the Board of Directors and the Board of Commissioners
have executed their leadership roles to the fullest. The unwavering commitment of the entire executive
management and employees to GCG is demonstrated through the signing of the Integrity Pact (for the
Board of Directors and Board of Commissioners) as well as the Commitment to Implement Good Corporate
Governance Integrity documents (for employees).
BOARD OF COMMISSIONERS INTEGRITY PACT
1Perform duties and responsibilities
2Create a work environment free from
3
Act objectively and adhere to ethical
diligently, accurately, and with full corruption, collusion, and nepotism and moral values, fairness, transparency,
accountability in accordance with the (KKN) by promoting and supervising consistency, while upholding honesty and
authority granted by the Articles of the implementation of the Anti-Bribery commitment, and encourage all business
Association of PT Bank Negara Indonesia Management System (SMAP) and/or partners to prioritize ethical, sound, and
(Persero) Tbk (hereinafter referred to as Gratification Control, including policies, transparent business practices.
BNI), while adhering to BNI’s Core Values, strategies, evaluations, and the adequacy
Code of Ethics, internal regulations, of human resources in SMAP operations.
applicable laws and regulations, as well
as sound banking management principles.
4Refrain from all forms of conflicts of
5Actively and optimally contribute to
6
Willing to accept sanctions if, in carrying
interest in performing duties and ensure preventing potential fraud, refraining from out my duties and responsibilities as a BNI
that the independence of other BNI engaging in or tolerating any form of fraud employee, I am proven to have failed to
personnel remains unaffected. within the workplace, and committing uphold the commitments outlined above.
to reporting any suspected fraudulent
activity (occurring within the organization
and/or utilizing BNI’s facilities) through
the reporting channels provided by BNI.
2024 Annual Report
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Board of Directors Integrity Pact
1
Perform duties and responsibilities
2Create a work environment free from
3
Act objectively and adhere to ethical
diligently, accurately, and with full corruption, collusion, and nepotism and moral values, fairness, transparency,
accountability in accordance with the (KKN) by promoting and supervising consistency, while upholding honesty and
authority granted by the Articles of the implementation of the Anti-Bribery commitment, and encourage all business
Association of PT Bank Negara Indonesia Management System (SMAP) and/or partners to prioritize ethical, sound, and
(Persero) Tbk (hereinafter referred to as Gratification Control, realized through transparent business practices.
BNI), while adhering to BNI’s Core Values, activities such as, but not limited to,
Code of Ethics, internal regulations, refraining from offering, promising, and/
applicable laws and regulations, as well or receiving any form of remuneration
as the principles of Good Corporate to or from customers, debtors, vendors,
Governance and sound banking partners, collaborators, regulators/
management. supervisors, and/or other external or
internal parties.
4
Refrain from all forms of conflicts of
5Refrain from using the Company’s
6
Make decisions with utmost caution (duty
interest in performing duties and ensure information and data for personal gain of care and loyalty) and professionalism
that the independence of other BNI or for the benefit of other parties, as in BNI’s operational activities, including
personnel remains unaffected. prohibited by internal and external procurement of goods and services,
regulations, such as insider trading, misuse human resource management, fund
of company data, and similar activities. provision, and management of other
business activities, in the best interest of
BNI.
7
Actively and optimally contribute to
8
Willing to accept sanctions if, in carrying
preventing potential fraud, refraining from out my duties and responsibilities as a
engaging in or tolerating any form of fraud BNI employee, I am found to have failed
within the workplace, and committing to to fulfill the commitments outlined above.
report any suspected fraudulent activities
(occurring within the organization and/
or involving BNI’s resources) through the
reporting channels provided by BNI.
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
COMMITMENT TO THE IMPLEMENTATION
OF THE GOOD CORPORATE GOVERNANCE
INTEGRITY PACT
I, as an individual and in my official capacity, hereby solemnly and consciously commit to the
following:
1. To embrace and consistently implement the Core Values of AKHLAK, BNI's Code of Conduct, and
BNI's Internal Provisions.
2. To understand and comply with applicable regulations in carrying out duties in accordance with
the principles of Good Corporate Governance.
3. To uphold integrity and adhere to ethical, moral, and honest values
4. To work professionally and with due diligence.
5. To actively understand and take full responsibility for the tasks and roles assigned.
6. To fully protect the confidentiality of Customer and Company data.
7. To refrain from using company funds, data, or assets for personal or family interests
8. To play an active role in preventing and combating fraud and violations.
9. To create a work environment free from Corruption, Collusion, and Nepotism (KKN).
10. To implement an Anti-Bribery Management System by avoiding gratuities, bribes, and extortion.
11. To refrain from using personal funds as bridging funds and/or personal accounts for company
operational activities.
12. To avoid an excessive lifestyle.
13. To safeguard the company’s reputation and use social media responsibly.
14. To avoid any form of conflict of interest.
15. To willingly provide all necessary information for upholding integrity.
16. To be accountable for all facilities and benefits received and ensure their use complies with
applicable regulations.
17. To accept sanctions for any violations of this integrity pact.
I sign this commitment in good faith, voluntarily, and irrevocably.
2024 Annual Report
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PURPOSE OF IMPLEMENTING CORPORATE 7) POJK No. 33/POJK.04/2014 on the Board of
GOVERNANCE Directors and Board of Commissioners of Issuers
or Public Companies;
PThe implementation of strong and sustainable 8) POJK No. 35/POJK.04/2014 on Corporate
GCG practices within BNI aims to: Secretary of Issuers or Public Companies;
9) POJK No. 8/POJK.04/2015 on the Website of
1) Enhance BNI’s corporate value by applying the Issuers or Public Companies;
principles of GCG, which include Transparency, 10) POJK No. 21/POJK.04/2015 on the Implementation
Accountability, Responsibility, Independence, of Corporate Governance Guidelines for Public
and Fairness, in order to ensure BNI’s Companies;
competitiveness at both national and regional 11) POJK No. 26/POJK.03/2015 on Minimum Capital
levels, and to achieve sustainable corporate Adequacy Requirements (KPMM) for Financial
value; Conglomerates;
2) Encourage every BNI organ to consistently 12) POJK No. 31/POJK.04/2015 on Disclosure of
emphasize GCG culture in every decision-making Material Information or Facts by Issuers or Public
process, based on applicable values and norms, Companies;
as well as high compliance with existing laws 13) POJK No. 56/POJK.04/2015 on the Formation and
and regulations; Guidelines of the Internal Audit Unit Charter;
3) Improve BNI’s performance through efficiency 14) POJK No. 4/POJK.03/2016 on the Health Rating of
programs created by the implementation of GCG Commercial Banks;
culture within every BNI organ; 15) POJK No. 5/POJK.03/2016 on the Business Plan
4) Increase investor trust and position BNI as a top of Banks;
choice for investment. 16) POJK No. 18/POJK.03/2016 on Risk Management
Implementation for Commercial Banks;
FOUNDATION FOR THE IMPLEMENTATION 17) POJK No. 27/POJK.03/2016 on the Assessment of
OF CORPORATE GOVERNANCE [ACGS D.1.1] the Capacity and Appropriateness for Key Parties
in Financial Services Institutions;
The implementation of GCG at BNI is based on 18) POJK No. 29/POJK.04/2016 on Annual Reports of
various provisions and guidelines as follows: Issuers or Public Companies;
19) POJK No. 51/POJK.03/2017 on Sustainable
1) Law No. 7 of 1992 on Banking, as amended by Finance Implementation for Financial Services
Law No. 4 of 2023 on the Development and Institutions, Issuers, and Public Companies;
Strengthening of the Financial Sector; 20) POJK No. 1/POJK.03/2019 on Internal Audit
2) Law No. 8 of 1995 on Capital Markets, as amended Function in Commercial Banks;
by Law No. 4 of 2023 on the Development and 21) POJK No. 37/POJK.03/2019 on Transparency and
Strengthening of the Financial Sector; Publication of Bank Reports;
3) Law No. 40 of 2007 on Limited Liability 22) POJK No. 15/POJK.04/2020 on the Plan and
Companies, as amended by Law No. 6 of 2023 on Implementation of General Meetings of
the Establishment of Government Regulation in Shareholders of Public Companies;
Lieu of Law No. 2 of 2022 on Job Creation; 23) POJK No. 16/POJK.04/2020 on the Conduct of
4) Law No. 27 of 2022 on Protection of Personal Electronic General Meetings of Shareholders for
Data; Public Companies;
5) Financial Services Authority Regulation (POJK) 24) POJK No. 45/POJK.03/2020 on Financial
No. 17/POJK.03/2014 on Integrated Risk Conglomerates;
Management for Financial Conglomerates; 25) POJK No. 12/POJK.03/2021 on Commercial
6) POJK No. 18/POJK.03/2014 on Integrated Banks;
Corporate Governance for Financial 26) POJK No. 11/POJK.03/2022 on the Implementation
Conglomerates; of Information Technology by Commercial Banks;
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
27) POJK No. 24 of 2022 on the Development of 37) Ministry of State-Owned Enterprises Regulation
Human Resources Quality in Commercial Banks; No. PER-1/MBU/03/2023 on Special Assignments
28) POJK No. 8 of 2023 on the Implementation of and the Corporate Social and Environmental
Anti-Money Laundering, Counter-Terrorism Responsibility Program of State-Owned
Financing, and the Prevention of the Proliferation Enterprises;
of Weapons of Mass Destruction in the Financial 38) Ministry of State-Owned Enterprises Regulation
Services Sector; No. PER-2/MBU/03/2023 on Guidelines for
29) POJK No. 17 of 2023 on the Implementation of Governance and Significant Corporate Activities
Governance for Commercial Banks; of State-Owned Enterprises;
30) POJK No. 4 of 2024 on Ownership Reports or 39) Ministry of State-Owned Enterprises Regulation
Any Changes in Share Ownership in Public No. PER-3/MBU/03/2023 on the Organ and
Companies and Reports on the Pledge of Public Human Resources of State-Owned Enterprises;
Company Shares; 40) Ministry of State-Owned Enterprises Circular
31) POJK No. 12 of 2024 on the Implementation Letter No. 2/MBU/07/2019 on the Management of
of Anti-Fraud Strategies for Financial Services SOEs through the Implementation of Corruption,
Institutions; Collusion, and Nepotism Prevention, Conflict of
32) Financial Services Authority Circular Letter Interest Handling, and Strengthening of Internal
(SEOJK) No. 14/SEOJK.03/2015 on the Supervision;
Implementation of Integrated Risk Management 41) BNI’s Articles of Association;
for Financial Conglomerates; 42) BNI’s Board of Directors Charter;
33) SEOJK No. 15/SEOJK.03/2015 on the 43) Various guidelines for implementing GCG,
Implementation of Integrated Corporate including the General Guidelines for Indonesian
Governance for Financial Conglomerates; Corporate Governance (PUGKI) issued by the
34) SEOJK No. 32/SEOJK.04/2015 on Corporate National Committee on Governance Policy
Governance for Public Companies; (KNKG), the ASEAN Corporate Governance
35) SEOJK No. 39/SEOJK.03/2016 on the Assessment Scorecard (ACGS) issued by the Organization
of the Capacity and Appropriateness of for Economic Cooperation and Development
Prospective Controlling Shareholders, Directors, (OECD), and the Principles for Enhancing
and Commissioners of Banks; Corporate Governance published by the Basel
36) SEOJK No. 28/SEOJK.03/2022 on Risk Committee on Banking Supervision.
Management Certification for Human Resources
in Commercial Banks;
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Correlation Between Corporate
Governance Implementation
and Bank Performance
CORPORATE GOVERNANCE AWARDS 2024
BNI’s steadfast commitment to robust GCG implementation has garnered external recognition in the form
of several awards received in 2024, including:
115,56 92,45
“The Best Overall - Big Caps” “The Most Trusted Company”
The 15th IICD Corporate Governance Corporate Governance
Conference & Award 2024 Perception Index 2023
BUSINESS PERFORMANCE IN 2024
The consistent and sustainable application of best governance principles and practices within BNI has
positively influenced the Bank’s performance. This is evidenced by BNI’s strong performance in 2024,
achieved amidst challenging economic conditions. Notable achievements in financial and operational
aspects throughout the year include:
Loan Growth Savings Growth CASA Ratio
IDR
775.9trillion IDR
257.5trillion 69.9%
increased by 11.6% increased by 11.0%
Capital Adequacy Ratio Loan to Deposit Ratio Net Income Growth
(CAR) - Bank Only (LDR)
IDR
21.4% 96.1% 21.5trillion
increased by 2.7%
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Governance
Framework
GOVERNANCE FRAMEWORK BNI
GCG Principles
POJK & PERMEN
BUMN Transparency Accountability Responsibility Independency Fairness
Principles
PUGKI Ethics Transparency Accountability Sustainability
Main Organs
GMS
Governance
Structure
Board of Commissioners
Board of Directors
Supporting Organs
Board of Commissioners Board of Directors Enterprises Risk
Committee Committee Management
Governance
Internal Audit Corporate Secretary Compliance Unit
Process
Company Policies and Reporting Process Flow
GCG Implementation
Awareness Internalisation Assessment Externalization Monitoring/
Governance
Evaluation
Outcome
Performance Growth and Increase In GCG Assessment Scores
The Governance Framework serves as a conceptual Commissioners, the Board of Directors, various
structure that integrates all governance elements, committees, and corporate working units. The
from foundational principles to the ultimate objectives governance infrastructure includes policies,
of implementing sound corporate governance. procedures, management information systems,
It is designed to provide a robust foundation and the roles and functions of each organizational
underpinning every corporate action, ensuring structure.
the Company consistently, comprehensively, and 3) Governance Process is about the effectiveness
sustainably applies the principles of Good Corporate of governance processes supported by adequate
Governance (GCG). structures and infrastructure to achieve outcomes
that meet stakeholder expectations.
BNI’s Governance Framework comprises four key 4) Governance Outcome is the tangible results of a
elements essential for the effective implementation consistent and comprehensive implementation
of corporate governance: of corporate governance, aimed at fulfilling
stakeholder expectations.
1) Governance Principles are the principles that
guide the governance practices at BNI, namely BNI continuously ensures the effective
Transparency, Accountability, Responsibility, implementation of GCG across all business aspects
Independence, and Fairness. and at every level of management and employees
2) Governance Structure is about the adequacy within the Company. This effort aims to foster a
of governance structures and infrastructure in better future for the banking industry by prioritizing
ensuring the application of Good Governance moral principles, ethics, and sound banking business
principles yields outcomes aligned with practices.
stakeholder expectations. The Corporate
Governance Structure encompasses
key components, including the Board of
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Corporate Governance
Structure and Mechanism
CORPORATE GOVERNANCE STRUCTURE AND MECHANISM
BNI’s GCG structure comprises primary organs, including the General Meeting of Shareholders (GMS), the
Board of Commissioners, and the Board of Directors, as well as supporting organs such as committees under
the Board of Commissioners, committees under the Board of Directors, the Corporate Secretary, the Internal
Audit Unit, the Enterprise Risk Management Division, the Compliance Division, and the Policy Governance
Division. Each organ plays a critical role in ensuring effective GCG implementation by performing its
functions in accordance with the Bank’s Articles of Association. This aims to enhance performance, safeguard
stakeholder interests, and ensure compliance with prevailing laws and regulations.
Supported by an adequate governance framework, BNI is well-positioned to implement and continually
refine its application of sound governance practices across the Bank and its subsidiaries. This commitment
is a key factor in maintaining the Bank’s long-term business sustainability. By conducting business ethically
and responsibly while emphasizing the adoption of sound business practices, BNI remains optimistic about
its ability to grow stronger, better equipped to navigate challenges, and consistently capable of accelerating
its progress in an increasingly competitive business landscape.
BNI Governance Organ Structure
General Meeting of Shareholders
Effect & Dismisses
Board of Directors Board of Commissioners
Check & Balances
Secretary to Board of
Independent Auditor
Commissioners
Credit Committee Credit Policy Committee
Corporate Secretary
Nomination and
Business Committee Asset & Liability Committee Remuneration
Committee
Compliance Division
Integrated Risk
Human Capital Committee
Management Committee
Performance Management Technology Management
Committee Committee
Audit Committee Audit Committee
Risk Management & Anti-
Subsidiaries Committee
Fraud Committee Enterprise Risk Risk Monitoring
Management Division Committee
Integrated Governance
Committee
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
SOFT-STRUCTURE OF BNI GOVERNANCE 12. General Integrated Risk Management Policy,
Corporate Guidelines No. IN/029/ERM/007, dated
In addition to having adequate governance organs, February 20, 2024.
BNI also has a comprehensive GCG infrastructure 13. General Internal Control System Policy, Corporate
consisting of internal policy and guideline devices Guidelines No. IN/065/ERM/009, dated August 9,
to enhance employee awareness to consistently 2024.
pay attention to Good Corporate Governance (GCG) 14. Internal Audit Charter through BNI Board of
aspects in all ongoing business processes. The Directors Decree No. KP/351/DIR/R, dated August
following is a list of GCG infrastructure owned by 15, 2024.
BNI according to the latest changes 15. Conflict of Interest Handling Guidelines,
1. Articles of Association No. 05, dated March 4, Corporate Guidelines No. IN/119/CMP/001, dated
2024, recorded in the Legal Entity Administration December 27, 2024.
System of the Ministry of Law and Human Rights 16. Corporate Secretary Guidelines ratified through
of the Republic of Indonesia under No. AHU- Decree No. KP/356/DIR/R, dated September 2,
AH.01.03-0079037 Year 2024, dated April 1, 2024. 2016.
2. BNI Code of Ethics as the Code of Conduct for 17. Corporate Guidelines on Prohibited and Non-
BNI Hi-Movers. Prohibited Securities Transactions for Insiders,
3. Guidelines and Code of Conduct for the Board of No. IN/500/KMP/001, dated September 23, 2019.
Commissioners through Board of Commissioners 18. Corporate Guidelines on Anti-Money Laundering,
Decree No. KEP/024/DK/2024, dated October 22, Counter-Terrorism Financing, and Prevention of
2024. Weapons of Mass Destruction Proliferation (AML
4. Guidelines and Code of Conduct for the Board of CTF and PWMD), No. IN/003/CMP/001, dated
Directors through BNI Board of Directors Decree February 28, 2024.
No. KP/339/DIR, dated August 6, 2024 19. Corporate Procurement Guidelines No. IN/822/
5. Audit Committee Charter and Code of Ethics PGV/009, dated September 22, 2023, and No.
approved by the Board of Commissioners IN/238/PGV/001, dated May 31, 2024.
through Decree No. KEP/018/DK/2024, dated 20. Compliance Work Guidelines No. IN/963/KPN/002,
June 6, 2024 dated December 14, 2021.
6. Risk Monitoring Committee Charter approved by 21. Whistleblowing System Guidelines No. IN/002/
the Board of Commissioners through Decree No. IAD/001, dated May 8, 2024.
KEP/017/DK/2024, dated June 6, 2024. 22. Anti-Fraud Strategy Guidelines No. IN/003/
7. Remuneration and Nomination Committee AFR/001, dated December 9, 2024.
Charter ratified through Decree No. KEP/019/ 23. Anti-Bribery Management System Guidelines
DK/2024, dated June 6, 2024. No. IN/118/CMP/006, dated December 27, 2024.
8. Integrated Governance Committee Charter 24. Gratification Control Guidelines No. IN/726/
approved by the Board of Commissioners KPN/002, dated September 24, 2021.
through Decree No. KEP/016/DK/2024, dated 25. Investor Relations Activity Guidelines No. IN/41/
June 6, 2024. KMP/001, dated January 26, 2015.
9. Good Corporate Governance Policy, Corporate 26. Strategic Planning Guidelines: Bank Business
Guidelines No. IN/097/CMP/001, dated August 28, Plan No. IN/401/REN/002, dated August 30, 2017.
2024. 27. Quality Management of Published Financial
10. BNI Financial Conglomeration Integrated Statements Guidelines No. IN/749/PKU/002,
Governance Policy, Corporate Guidelines No. dated September 28, 2021.
IN/054/CMP/001, dated May 17, 2024. 28. GCG Monitoring Activity and Self-Assessment
11. General Risk Management Policy, Corporate Report Guidelines No. IN/462/KMP/001, dated
Guidelines No. IN/043/ERM/008, dated February October 22, 2015.
20, 2024.
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29. Credit Committee Guidelines No. IN/682/PGV/002, 36. Credit Policy Management Committee Guidelines
dated August 8, 2022; No. IN/517/PGV/004, dated through Board of Directors Decree No. KP/170/
July 3, 2023; No. IN/002/PGV/007, dated January DIR/R dated April 29, 2024 concerning the
5, 2024; and No. IN/004/PGV/007, dated January Arrangement of the Credit and Business Policy
5, 2024. Committee.
30. Asset & Liability Committee (ALCO) Guidelines 37. Human Capital Committee Guidelines through
through Board of Directors Decree No. KP/437/ Board of Directors Decree No. KP/351/DIR/R dated
DIR/R, dated September 22, 2021, concerning August 15, 2024 concerning the Arrangement of
the Arrangement of Asset & Liability Committee the Human Capital Committee.
(ALCO). 38. Subsidiary Committee Guidelines through Board
31. Guidelines for the Capital Risk Management & of Directors Decree No. KP/067/DIR/R dated
Anti-Fraud Committee through the Decree of March 7, 2022 concerning the Arrangement of the
the Board of Directors No. KP/745/DIR/R dated Subsidiary Committee.
October 26, 2023 concerning the Arrangement of
the Risk Management & Anti-Fraud Committee. All policies and guidelines mentioned above are
32. Guidelines for the Performance Management periodically disseminated to all employees and,
Committee through the Decree of the Board of when necessary, may be updated to remain relevant
Directors No. KP/353/DIR/R dated June 21, 2017 to the organization's needs and aligned with the
concerning the BNI Performance Management evolving dynamics of the business.
Committee (PMC).
33. Guidelines for the Integrated Risk Management GOOD CORPORATE GOVERNANCE
Committee through the Decree of the Board of MECHANISM
Directors No. KP/215/DIR/R dated May 31, 2024
concerning the Arrangement of the Integrated The Good Corporate Governance mechanism
Risk Management Committee. encompasses methods, procedures, and rules for
34. Business Committee Guidelines (KBI) through implementing governance principles supported
Board of Directors Decree No. KP/025/DIR/R dated by adequate governance structures and soft
January 18, 2024 concerning the Arrangement of structures. This ensures outcomes aligned with
the Business Committee (KBI). stakeholder expectations. In practice, effective
35. Technology Management Committee Guidelines GCG implementation requires not only governance
through Board of Directors Decree No. KP/364/ structure pillars but also a clear soft structure to
DIR/R dated August 13, 2021 concerning the guide the process. The execution of corporate
Arrangement of the Technology Management governance is intrinsically linked to the governance
Committee. structure, as evidenced by the Bank’s governance
organizational framework.
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Continuous Improvement of GCG
Implementation Quality
BNI consistently evaluates the implementation of governance across all its business processes to ensure
continuous quality enhancement, aligning with the evolving best practice standards of Good Corporate
Governance (GCG) principles in the banking and financial services industry. Strengthening GCG practices
represents a key initiative by BNI to foster growth, self-improvement, and operational excellence.These efforts
aim to ensure the Bank conducts its business transparently, ethically, and responsibly. The improvements in
GCG implementation quality are depicted in the following chart:
BNI GCG Implementation Sustainability Quality Improvement Cycle
1
GCG
Implementation
Standards
5 GCG 2
Implementation GCG
and Benchmarking Implementation
Quality
Improvement
GCG GCG
Measurement/ Implementation
Assessment Monitoring
4 3
The cycle of improving the quality of GCG implementation at BNI encompasses the following:
1) SETTING THE QUALITY STANDARDS OF GCG IMPLEMENTATION
To enhance the quality of GCG implementation, BNI has adopted a governance system based on best
practices in sustainable management. As of the end of 2024, BNI’s GCG implementation standards
adhere to the Regulation of the Minister of State-Owned Enterprises No. PER-2/MBU/03/2023 concerning
Guidelines for Governance and Significant Corporate Activities of State-Owned Enterprises. Additionally,
as a publicly listed entity on the Indonesia Stock Exchange under the supervision of the Indonesian
Financial Services Authority (OJK), BNI’s GCG standards also comply with the Financial Services Authority
Regulation No. 21/POJK.04/2015 on the Implementation of Guidelines for Public Company Governance
and Financial Services Authority Regulation No. 17 of 2023 on the Implementation of Governance for
Commercial Banks. As a crucial step in promoting the enhancement of GCG implementation quality,
BNI periodically reviews global best practice standards for GCG that are applicable and relevant to the
banking industry, including:
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a) General Guidelines for Indonesian Corporate GCG principles in compliance with applicable
Governance (PUGKI) developed by the laws and regulations in Indonesia while also
National Committee for Governance Policy incorporating relevant international best
(KNKG); practices for the banking and financial services
b) Principles of Corporate Governance for industry. With unwavering integrity, all BNI-Hi
State Owned Companies developed by the Movers personnel uphold governance practices
Organization for Economic Co-operation and of the highest standards across all Bank activities,
Development (OECD), namely the ASEAN ensuring a positive impact on operational
Corporate Governance Scorecard (ACGS); performance. Furthermore, BNI leverages
c) Corporate Governance Perception Index GCG principles as a foundation for responsible
(CGPI) organized by The Indonesian Institute decision-making, mitigating conflicts of interest,
for Corporate Governance (IICG). CGPI is optimizing performance, and strengthening
a research and ranking program for GCG accountability.
implementation in companies in Indonesia;
d) Principles for Enhancing Corporate Implementation of GCG Based on TARIF
Governance issued by the Basel Committee Principles
on Banking Supervision; BNI’s GCG practices are founded on the five core
e) ESG or Environment, Social, and Governance; principles of good governance: Transparency,
and Accountability, Responsibility, Independence,
f) Internalization of various laws and and Fairness (TARIF). The application of these
regulations and guidelines with national and principles within BNI has been evaluated for
international standards into BNI’s internal compliance with Financial Services Authority
policies is a commitment from the Board of Regulation (POJK) No. 17 of 2023 on the
Commissioners and Directors along with all Implementation of Governance for Commercial
employees. This commitment is manifested Banks. This commitment has been endorsed by
in the Company’s vision, mission, and values the Board of Commissioners, Board of Directors,
and is expected to be integrated into the daily management, and all BNI Hi-Movers to foster a
behavior of all employees. Bank that achieves sustainable growth, global
competitiveness, and robust resilience in its
2) GCG IMPLEMENTATION business operations.
BNI is committed to consistently enhancing the The following is a description of the implementation
quality of GCG implementation by adhering to of the 5 (five) basic principles of good governance
at BNI:
GCG Principles Implementation in BNI Environment
Transparency • The Bank discloses information in a timely, adequate, clear, accurate, and comparable manner and can
be accessed by stakeholders.
• The Bank discloses information transparency that includes but is not limited to the Bank's vision, mission,
business objectives, strategies, financial conditions, and material information and facts that may influence
investor decisions.
• The principle of transparency continues to pay attention to the provisions on Bank confidentiality, official
confidentiality, and protection of personal data in accordance with applicable regulations.
• The Bank's policies must be written and communicated to stakeholders and other parties who have the
right to obtain information about the policy.
Accountability • The Bank sets business targets and strategies to be accountable to stakeholders.
• The Bank establishes a check and balance system in the management of the Bank.
• The Bank has performance measures for all organizational organs based on agreed measures and in line
with the Company's values (Corporate Culture Values), business targets and strategies of the Bank and
has a rewards and punishment system.
• Each organ of the Bank has clear duties and responsibilities, and has competence in accordance with its
responsibilities and understands its role in the implementation of Good Corporate Governance.
Responsibility • The Bank adheres to the principle of prudence (prudential bank practices) and complies with applicable
laws and regulations, articles of association and internal provisions.
• The Bank as a good corporate citizen cares about the environment and carries out social responsibilities
appropriately.
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GCG Principles Implementation in BNI Environment
Independence • The Bank avoids any unreasonable domination by any stakeholder and is not influenced by certain inter-
ests and is free from conflict of interest.
• The Bank makes decisions objectively and is free from any pressure from any party.
Fairness • The Bank pays attention to the interests of all stakeholders based on the principles of equality and fairness
(equal treatment).
• The Bank provides an opportunity for all stakeholders to provide input and express opinions for the
interests of the Bank and provides access to open information.
Implementation of GCG Based on the 2021 PUGKI Corporate Governance Pillars
In line with the evolving best practices for corporate GCG implementation standards in Indonesia, BNI
regularly evaluates and updates its GCG practices by referring to the General Guidelines for Indonesian
Corporate Governance (PUGKI), issued by the National Committee for Governance Policy (KNKG) in 2021
and is development of core values of TARIF, as previously described.
BNI remains committed to enhancing its internal GCG practices in line with globally recommended
pillars of best corporate governance. The Bank has continuously updated its guidelines to ensure its
business activities align with the objectives and needs of all stakeholders. This alignment fosters mutual
trust and creates a harmonious environment within the Bank, promoting a culture of excellence and
professionalism among all BNI employees.
In the long term, BNI recognizes that the application of good corporate governance (GCG) principles is
vital to enhancing investor and stakeholder confidence, lowering capital costs, strengthening the capital
markets and financial services sector, creating more employment opportunities, and driving economic
growth in alignment with sustainable development principles.
The following are 4 (four) pillars of corporate governance as outlined in the 2021 PUGKI, which have
been adopted by BNI:
4 (Four) Pillars of Indonesian Corporate Governance
Ethical Accountability
Behavior
Transparency Sustainability
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Pillars of
Corporate Explanation Implementation in BNI Environment
Governance
Ethical Behavior In carrying out its activities, the corporation • The Bank is committed to internalizing the principles
always prioritizes honesty, treats all parties of Indonesian corporate governance in values, work
with respect, fulfills commitments, builds culture, strategies, operational policies, and operational
and maintains moral values and trust systems and procedures. This commitment is reflected
consistently. The corporation pays attention in the signing of the Integrity Pact of the Board of
to the interests of shareholders and other Commissioners, Directors and all employees which is
stakeholders based on the principles of carried out periodically every year.
fairness and equality and is managed • All Shareholders including Minority Shareholders and
independently so that each company organ Foreign Shareholders are treated equally and fairly
does not dominate each other and cannot be (equal treatment). In addition, all stakeholders are
intervened by other parties. given the same opportunity to obtain information and
submit criticism/suggestions to the Bank.
Accountability Corporations can be held accountable for their • The Bank sets business targets and strategies to be
performance in a transparent and fair manner. accountable to stakeholders.
Therefore, Corporations must be managed • The Bank establishes a check and balances system in
properly, measurably and in accordance managing the Bank.
with corporate interests while still taking into • The Bank has performance measures for all
account the interests of shareholders and organizational organs based on agreed measures and
stakeholders. Accountability is a prerequisite in line with the Company's values (Corporate Culture
for achieving sustainable performance. Values), business targets and strategies of the Bank and
has a reward and punishment system.
• Each Bank organ has competence in accordance
with its responsibilities and understands its role in
implementing the principles of Indonesian corporate
governance
Transparency To maintain objectivity in conducting • Banks disclose information in a timely, adequate,
business, corporations provide material and clear, accurate, comparable and accessible manner to
relevant information in a way that is easily stakeholders
accessible and understood by stakeholders. • Banks disclose information disclosures that include
Corporations take the initiative to disclose not but are not limited to the Bank's vision, mission,
only issues required by laws and regulations, business objectives, strategies, financial conditions,
but also matters that are important for and material information and facts that can influence
decision-making by shareholders, creditors, investor decisions.
and stakeholders. • The principle of transparency continues to pay
attention to the Bank's confidentiality provisions,
official confidentiality, and protection of personal data
in accordance with applicable regulations.
• Bank policies must be written and communicated to
stakeholders and other parties who have the right to
obtain information about the policy.
Sustainability The Corporation complies with laws and • The Bank integrates corporate strategy with
regulations and is committed to carrying sustainability values that consider the balance of
out its responsibilities towards society and environmental, social, and governance, as well as
the environment in order to contribute economic aspects.
to sustainable development through • In its implementation, the Bank also builds a
cooperation with all relevant stakeholders to comprehensive sustainability culture in every work unit
improve their lives in a manner that is in line so that green banking practices can be implemented
with business interests and the sustainable optimally.
development agenda. • The Bank has formed an Environment, Social &
Governance (ESG) Sub-Committee under the Risk
Management & Anti-Fraud Committee, as well as a
special department in the Enterprise Risk Management
(ERM) Division to oversee sustainability practices at the
Bank.
• The Bank has considered Environmental, Social
and Governance factors, and included sustainability
principles in the Company's Code of Ethics, policies,
and guidelines.
• The Bank conducts various internal programs to ensure
sustainable implementation, including the socialization
of the Indonesian Green Taxonomy (THI) to business
units, implementation of Environmental, Social, and
Governance (ESG)-based training, Go Green initiatives,
mandatory e-learning programs, and increasing
ESG awareness through the BNI website and various
communication channels such as Youtube and email
blasts.
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Footprints of GCG Implementation at BNI
Year Activities and Events
2001 BNI is committed to implementing GCG practices with the best standards. This commitment was pioneered
by the Board of Commissioners and Board of Directors of BNI through the signing of the Joint Decree of the
Commissioners and Board of Directors No. KEP/001/DK and KP/001/DIR dated January 3, 2001 concerning the
Implementation of Good Corporate Governance Principles as stated in the Corporate Governance Handbook
of PT Bank Negara Indonesia (Persero) Tbk which was then used as a guideline for the Board of Directors and
Commissioners to manage BNI.
2002 As part of its commitment to continuously improve the implementation of corporate governance, BNI has carried
out the following activities:
1) Establishing a Compliance Unit and an Anti-Money Laundering Unit under the responsibility of the Legal and
Compliance Division;
2) Establishing a Remuneration and Nomination Committee that has the role and responsibility to prepare
performance assessment criteria for each member of the Board of Commissioners and Board of Directors and
to assess the structure, system, and implementation of compensation for the Board of Directors and provide
suggestions for changes to the Board of Commissioners if requested;
3) Establishing an assessment center to improve the process/system for selecting executive positions;
4) Improving the banking information system; and
5) The Board of Commissioners has established an Audit Committee Charter as a guide for members of the Audit
Committee in carrying out their duties.
2003 BNI maintains its consistency in making improvements in various aspects, both in terms of commitment and
compliance with its implementation. To ensure this, every employee is required to sign a statement of compliance
with the Code of Ethics. As one of BNI’s concrete efforts to improve the quality of GCG implementation, in 2003, BNI
formed an Executive Committee tasked with assisting the Board of Directors in certain areas, including:
1) Asset & Liability Committee (ALCO).
2) Risk Management Committee.
3) Credit Policy Committee.
4) Human Resources Committee.
5) Technology Management Committee.
2004 The following are BNI’s important achievements in the field of GCG implementation during 2004:
1) BNI Management approved the establishment of a Good Corporate Governance Committee tasked with assisting
the Board of Directors in evaluating and optimizing the effectiveness of GCG policies and implementation in
BNI’s work environment.
2) BNI was assessed as one of five public companies with good Corporate Governance practices in a survey
conducted by Standard & Poor’s Governance Services and the Corporate Governance and Financial Reporting
Center (CGFRC) headquartered in Singapore.
3) Management implemented a Zero Fraud program to foster healthy and responsible banking practices, risk
awareness, and close supervision of deviant behavior. Through this program, BNI rewards work units that
succeed in achieving Zero Fraud in their operations and conversely sanctions work units that fail to prevent
Fraud.
4) BNI formed a Work Ethics Team that works under the Human Resources Committee. Periodically, this team
evaluates the progress of work ethics in BNI’s work environment.
5) BNI improves stakeholders’ access to all information that has a material impact on BNI, including quarterly
financial reports, annual reports, information on the use of funds from corporate actions, information that can
influence investors’ investment decisions, results of General Meetings of Shareholders, and other important
events concerning BNI, both through the BNI website, reports to the OJK, Stock Exchange, mass media, public
exposure, and analyst meetings.
2005 BNI’s commitment to implementing GCG is proven through the establishment of a GCG Monitoring organizational
unit through the Decree of the Board of Directors No. KP/174/DIR/R dated April 26, 2005.
2006 Signing of the ‘Statement of Commitment to Implement Good Corporate Governance’ by all Directors, Board of
Commissioners, and Division Leaders at the Company’s Work Meeting, which was then attended by all employees
at all levels of the organization and renewed annually.
2007 As a follow-up to the signing of the ‘Statement of Commitment to Implement Good Corporate Governance’ in the
previous year, BNI has prepared a GCG program including:
1) GCG e-learning.
2) BNI Commissioners and Directors’ Guidelines and Work Procedures.
3) BNI Human Behavior Requirements Book, which consists of BNI Human Work Culture Values and Main Behaviors
called PRINCIPLE 46.
4) BNI received the title of Trusted Company in the Corporate Governance Perception Index ranking held by The
Indonesian Institute for Corporate Governance (IICG) and SWA magazine.
2008 In order to strengthen the implementation of the Know Your Customer Principle (PMN) and the implementation
of the Money Laundering Crime Law (UU TPPU), the Compliance Division in collaboration with the Information
Technology Division developed and continued to refine a system integrated with the iCONS system to identify
suspicious financial transactions.
2009 BNI has succeeded in improving its performance which has resulted in an increase in profit of up to 103% compared
to the previous year. This is inseparable from the consistent implementation of GCG by all BNI employees.
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Year Activities and Events
2010 Launching an integrated Whistleblowing System (WBS) so that transparency is maintained and its implementation
is understood by all BNI employees. Improvement of the BNI employee code of conduct aimed at improving the
quality of BNI employees. BNI’s participation in the GCG implementation ranking conducted by independent rating
agencies, namely the Center for Good Corporate Governance, Universitas Gadjah Mada (CGCG UGM), and The
Indonesian Institute for Corporate Directorship (IICD).
2011 BNI has successfully won a number of awards from various national and international institutions, including:
1) Best of The Best Company BUMN 2011.
2) The Most Admired ASEAN Enterprise Economics Challenges Award 2011.
3) Most Trusted Company from The Indonesian Institute for Corporate Governance (IICG).
4) BNI’s information technology governance has been recognized for its reliability by being awarded the IT
Governance Award by the Ministry of BUMN.
2012 1) The results of the self-assessment according to Bank Indonesia regulations in 2011 and 2012 showed a stable
trend with a composite predicate of Very Good.
2) The establishment of the Anti-Fraud Unit Committee which was formed based on the Decree of the Board
of Directors No. KP/508/DIR/R dated November 9, 2012 concerning the Establishment of the Anti-Fraud Unit
Committee (KAF). In carrying out its duties and responsibilities, KAF is assisted by the Ethics Management Unit
in the Compliance Division, one of whose functions is as a data liaison and reporting with other Divisions/Units
and external parties related to the Anti-Fraud Strategy and managing the fraud-related database in BNI.
2013 BNI has successfully won a number of awards from various national and international institutions, including:
1) Most Trusted Company Based on Investors and Analysts Assessment Survey at the Good Corporate Governance
Award 2013.
2) Most Trusted Company Based on Corporate Governance Perception Index (CGPI) at the Good Corporate
Governance Award 2013.
3) Award as The Best Bank in Indonesia in Developing Good Corporate Governance (GCG) from Asiamoney
Magazine.
2014 In addition to focusing on improving the quality of GCG implementation, BNI also continues to strive to increase
its contribution to support economic and environmental growth by organizing a number of programs such as
Kampoeng BNI, Partnership and Community Development Program, CSR activities organized by BNI Syariah, and
commitment to the One Billion Indonesian Trees (OBIT) program which has planted more than 7 million trees in
the last 7 years.
2015 BNI successfully won the award as “The Best State Owned Enterprise and Top 50 Public Listed Companies” at the
Good Corporate Governance Award event organized by The Indonesian Institute for Corporate Directorship (IICD).
2016 BNI successfully won a number of awards from various national and international institutions, including:
1) The Best State Owned Enterprise and Top 50 Public Listed Companies at the Good Corporate Governance Award
event organized by the Indonesian Institute for Corporate Directorship (IICD).
2) Most Trusted Company Based on Corporate Governance Perception Index (CGPI) at the 2016 Good Corporate
Governance Award.
2017 BNI has won several awards from various national and international institutions, including:
1) 1st Place in the Listed Financial BUMN Category in the 2016 Annual Report Award event.
2) The Best State Owned Enterprise and Top 50 Public Listed Companies in the Good Corporate Governance Award
event held by The Indonesian Institute for Corporate Directorship (IICD).
3) Most Trusted Company Based on Corporate Governance Perception Index (CGPI) at the 2017 Good Corporate
Governance Award.
2018 BNI has won several awards from various national and international institutions, including:
1) The Best State Owned Enterprise and Top 50 Public Listed Companies in the Good Corporate Governance Award
event held by the Indonesian Institute for Corporate Directorship (IICD).
2) Most Trusted Based on Corporate Governance Perception Index (CGPI) at Good Corporate Governance.
2019 BNI’s hard work in maintaining the implementation of GCG in accordance with best practices, provisions, and
applicable standards has succeeded in bringing BNI to win a number of prestigious awards, including:
1) The Best State Owned Enterprise and Top 50 Public Listed Companies in the Good Corporate Governance Award
event held by the Indonesian Institute for Corporate Directorship (IICD).
2) Most Trusted Based on Corporate Governance Perception Index (CGPI) in Good Corporate Governance.
3) The Best Good Corporate Governance Issuer from IDX Channel.
In 2019, BNI began implementing digitalization in the implementation of Board of Directors Meetings and the
implementation of GCG commitments for all BNI Hi-Movers. In an effort to improve the implementation of GCG,
the Company is also actively collaborating with external institutions IICD in order to improve the implementation
of GCG at BNI.
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2020 BNI always strives to continue to make improvements and innovations to realize one of BNI’s missions “To be a
reference for the implementation of compliance and good Corporate Governance for the Industry”. These efforts
have received recognition and awards from external and independent parties in the form of:
1) Award as the “Most Trusted Company” from The Indonesian Institute for Corporate Governance (IICG).
2) Predicate as a “Very Good” company in implementing GCG based on the ASEAN Corporate Governance
Scorecard (ACGS) standard from the Indonesian Institute for Corporate Directorship (IICD).
3) The Best GRC Overall for Corporate Governance & Performance 2020 (International Trade & Corporate Banking)
at the GRC (Governance, Risk & Compliance) & Performance Excellence Award 2020 held by Businessweek
Indonesia and the CEO Forum.
4) Award for Rank I Gratification Control Unit (UPG) in the State-Owned Enterprises (BUMN)/Regional-Owned
Enterprises (BUMD) Category from the Corruption Eradication Commission (KPK).
2021 BNI has won several awards from various national and international institutions, including:
1) Award as the “Most Trusted Company” from The Indonesian Institute for Corporate Governance (IICG).
2) Predicate as a “Very Good” company in implementing GCG based on the ASEAN Corporate Governance
Scorecard (ACGS) standard from the Indonesian Institute for Corporate Directorship (IICD).
3) 2nd place winner of The Best Indonesia GCG Award VI-2021 in the Public Company - Book IV Bank category
organized by the Economic Review.
4) Achievement of a score of 100 for the implementation of the 2021 Gratification Control Program from the KPK.
Other achievements in the field of GCG carried out by BNI during 2021 to improve the quality of GCG implementation
internally, include:
1) Changing GCG management to be under the coordination of two divisions or work units, namely the Compliance
Division and the Corporate Secretary. This is done so that GCG management, both individually and integrated,
is more effective.
2) Signing of the Cooperation Agreement (PKS) between BNI and the Corruption Eradication Commission regarding
Handling Complaints in Efforts to Eradicate Criminal Acts of Corruption based on PKS No. 67 of 2021 and No.
DIR/153 dated March 2, 2021, which aims to build and improve the effectiveness and efficiency of handling
complaints both internally and externally which are integrated by prioritizing confidentiality in order to optimize
the eradication of criminal acts of corruption in the work environment. 3) Approving the establishment of the
Anti-Fraud Unit based on the Decree of the Board of Directors No. KP/291/DIR/R dated June 28, 2021 concerning
the establishment of the Anti-Fraud Unit Organization (SAF) which aims to improve the implementation of the
Anti-Fraud Strategy at BNI through prevention, detection, investigation, reporting, and sanctions, monitoring,
and evaluation activities.
2022 BNI has received a number of awards from various national and international institutions, including:
1) Award as “The Most Trusted Companies” from The Indonesian Institute for Corporate Governance (IICG).
2) Award as “Leadership in Corporate Governance” from the Indonesian Institute for Corporate Directorship (IICD).
3) Achievement of a score of 100 for the implementation of the Gratification Control Program in 2022 from the KPK.
Other achievements in the field of GCG carried out by BNI during 2022 to improve the quality of GCG implementation
internally include:
1) Signing of Integrity Pact by all employees as a manifestation of the implementation of AKHLAK, Principle 46,
and RACE.
2) Establishment of ESG Implementation Coordinator Group at BNI based on Decree No. REN/2/173/R dated June
30, 2022 and Appointment of Consultant in order to assist the process of preparing framework, roadmap, and
implementation of ESG at BNI.
2023 BNI has won several awards from various national and international institutions, including:
1) Award as “The Most Trusted Companies” from The Indonesian Institute for Corporate Governance (IICG).
2) Award as “Leadership in Corporate Governance” from the Indonesian Institute for Corporate Directorship (IICD).
3) Annual Report Award (ARA) 2022 and ranked second in the BUMN Finance category.
Other achievements in the field of GCG carried out by BNI during 2023 to improve the quality of GCG implementation
internally, include:
1) Implementation of the New Way of Working (NWOW) initiative as a form of supporting the increasingly rapid
business development process, as well as increasing employee productivity by changing the way of working to
be more agile.
2) In order to strengthen the internal control system, BNI formed the Operational Risk Management (ORM) Division
and Senior Operational Risk Executive (SORX) consisting of 4 (units) functional units, namely. SORX Wholesale
Banking, SORX Network & Services, SORX Consumer Banking & Corporate Function and SORX Technology,
Digital & Operations.
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Year Activities and Events
2024 Improvement of governance quality that has been carried out:
1) Award as “The Most Trusted Companies” from The Indonesian Institute for Corporate Governance (IICG).
2) Award as “Leadership in Corporate Governance” from the Indonesian Institute for Corporate Directorship
(IICD).
3) Winner of the BUMN Finance category in the 2023 Annual Report Award (ARA).
4) Award for Informative Qualification of State-Owned Enterprises in 2024 from the Central Information
Commission (KIP).
5) Re-certification of ISO 37001 Anti-Bribery Management System (SMAP).
6) Formation of a Data Protection Officer (DPO) under the Compliance Division in order to implement the PDP Law.
3. MONITORING GCG IMPLEMENTATION evaluation results, BNI periodically evaluates
the quality of GCG implementation, both on its
Person in Charge of GCG Implementation own (self-assessment) and in cooperation with
The Compliance Division and Corporate Secretary outside parties.
Division are in charge of all accountability
pertaining to GCG implementation at BNI. In this Self Assessment
instance, the individual in charge of BNI’s GCG A. Assessment Procedure
implementation is charged with making sure the Every semester, a self-assessment on BNI's
Bank has acted responsibly and in conformity governance principles is conducted in compliance
with the highest ethical standards. The Board with the following guidelines:
of Directors directly appoints the individual in a) POJK No. 17 of 2023 concerning the
charge of GCG implementation By means of Implementation of Governance for
Board of Directors Decree No.KP/133/DIR/R dated Commercial Banks; and
April 7, 2021. b) Circular Letter of the Financial Services
Authority No. 13/SEOJK.03/2017 concerning
Throughout 2024, the Compliance Division and the Implementation of Governance for
Corporate Secretary Division have carried out Commercial Banks.
a series of GCG implementation monitoring
activities, including: GCG assessment is carried out in a comprehensive
a) Signing of the Good Corporate Governance and structured manner, covering 3 (three)
Integrity Pact by the Board of Directors, Board aspects, namely: (1) Structure, (2) Process, and (3)
of Commissioners and all employees. Results, by considering 11 (eleven) Governance
b) Monitoring and evaluation of GCG Implementation Assessment Factors. The three
implementation and internal control. aspects are described as follows:
c) Know Your Employee (KYE) as one of the
inherent supervision efforts for employees (1) Governance Structure
to ensure that fraud does not occur by The goal of the governance structure
considering whether there are indications assessment is to determine if the Bank’s
that require further attention (irregularities). infrastructure and governance structure are
d) Encourage the implementation of the enough to ensure that the application of
Governance, Risk and Compliance (GRC) good governance principles yields results
forum consistently both in BNI and its that meet stakeholder expectations. BNI’s
Subsidiaries. Governance Structure consists of the Board
of Commissioners, Board of Directors,
4. MEASUREMENT/ASSESSMENT OF GCG Committees, and work units in the Bank.
IMPLEMENTATION Meanwhile, what is included in BNI’s
Governance infrastructure includes the
Periodically, the GCG implementation is evaluated Bank’s policies and procedures, management
to make sure BNI has conducted banking activities information systems, and the main tasks and
in compliance with industry-relevant laws, rules, functions of each organizational structure.
and business ethics standards. GCG assessments
are thought to be advantageous for the Bank's (2) Governance Process
internal interests as well as for fostering a high The assessment of the Governance process
degree of transparency in the Bank's choices and aims to assess the effectiveness of the process
actions. This helps to preserve stakeholder trust of implementing good governance principles
and serves as the foundation for forging solid supported by the adequacy of the Bank’s
bonds between the Bank and the various parties. governance structure and infrastructure so
In order to get more impartial and unbiased that it shows results that are in accordance
with the expectations of stakeholders.
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(3) Governance Outcome e) Implementation of the compliance function;
The assessment of Governance results aims f) Implementation of the internal audit function;
to assess the quality of outcomes that meet g) Implementation of external audit function;
the expectations of stakeholders which are h) Implementation of risk management including
the results of the process of implementing internal control system;
good corporate governance principles and i) Provision of funds to related parties and
supported by the adequacy of the Bank’s provision of large exposure funds;
governance structure and infrastructure. j) Transparency of the Bank’s financial and
non-financial conditions, Good Corporate
B. Assessment Criteria Governance implementation reports and
In 2024, BNI conducted a self-assessment of internal reporting; and
the implementation of Good Governance in k) Bank’s Strategic Plan.
accordance with SEOJK No. 13/SEOJK.03/2017
covering 11 (eleven) factors consisting of: C. Parties Conducting Assessments
a) Implementation of the duties and The Board of Commissioners, Board of Directors,
responsibilities of the Board of Commissioners; and associated divisions are responsible for
b) Implementation of the duties and producing a thorough and organised evaluation
responsibilities of the Board of Directors; of the efficacy of Bank Governance as part of the
c) Completeness and implementation of the self-assessment of the implementation of Good
Committee’s duties; Governance within BNI.
d) Handling conflicts of interest;
D. Assessment Results
Self Assessment
Based on the results of the self-assessment of the implementation of BNI Governance for the last 3
(three) years, the following are:
Description 2024 2023 2022
Composite Value 2 2 2
In Semester I/2024, BNI has conducted an individual GCG self-assessment and has submitted it to OJK, with
the assessment results as follows:
GCG Implementtion Self Assessment Results for Semester I/June 2024
Rating Rating Definition Trend
2 Demonstrates the general application of good governance by bank management. The proper Stable
use of governance concepts reflects this. If there are flaws in the way governance principles are
being used, bank management can usually fix them with standard procedures.
In semester II/2024, BNI has conducted a GCG self-assessment and has submitted it to OJK, with the
assessment results as follows:
GCG Implementtion Self Assessment Results for Semester II/December 2024
Rating Rating Definition Trend
2 Demonstrates that Bank Management has implemented Good Governance in general. This is Stable
reflected in the adequate fulfillment of Governance principles. In the event of weaknesses in the
implementation of Governance principles, generally these weaknesses can be resolved with
normal actions by Bank Management.
Based on the ranking determination above, the implementation of GCG implementation at BNI during 2024
can be explained as follows:
Strength of Corporate Governance implementation
i. Governance Structure
The governance structure has met the requirements set, has been equipped with policies and systems,
and has been supported by related work units such as audit, compliance, and risk management so as to
support the implementation of governance at BNI.
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ii. Governance Process
The process of implementing governance, in which decisions are made using the established business
strategy as a guide and the principles of governance, has been executed well.
iii. Governance Outcome
The principles of governance have been implemented in the bank’s business activities, information
disclosure is carried out based on the principle of openness, and data and reports are submitted in
accordance with applicable provisions.
Improvement of Corporate Governance implementation
Weaknesses that occur in the governance structure, process and outcome have been followed up,
improvements/developments have been made, and the internal control system has been strengthened, so
as not to disrupt the company’s operations.
EXTERNAL ASSESSMENT DURING THE LAST 3 YEARS
i. Corporate Governance Perception Index (CGPI)
Using the findings of the Corporate Governance Perception Index (CGPI) evaluation carried out by
The Indonesian Institute for Corporate Governance (IICG) as one of the guidelines for enhancing
the implementation of sustainable governance principles is one way that BNI keeps improving the
application of good governance principles.The application of the CGPI assessment employs a stakeholder
perspective, where relationships with all stakeholders are becoming more and more crucial in preserving
the company's long-term business continuity, as well as a reference for the implementation of generally
applicable best practices and mandatory GCG. The results of the Bank's CGPI assessment for the 2023
financial year which was carried out in 2024 showed good achievements and received the title of «The
Most Trusted Company». This is also in line with the compliance with all requirements and stages of the
CGPI assessment. The following is the trend of CGPI assessment results for the last 5 (five) years:
92.45
91.60 91.66 92.26
90.74
89.74
2019 2020 2021 2022 2023 2024
CGPI Assessment Results for Financial Year 2022-2024
Indicator 2024 2023 2022
Governance Structure 30.71 30.67 25.69
Governance Process 30.92 30.31 35.00
Governance Outcome 30.82 31.28 30.97
Skor CGPI 92.45 92.26 91.66
Based on the results of the CGPI assessment above, it can be concluded that the implementation of GCG at
BNI has shown good results as reflected in the assessment trend which continues to increase from year to
year. The following are recommendations obtained by BNI from the results of the CGPI assessment for the
2024 financial year and its follow-up:
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
No. Recommendations Follow-up
Governance Structure Aspects
1. BNI needs to periodically update the Company’s policies • The process of adjusting and improving policies has
and strategies through a comprehensive risk-based always been carried out by considering applicable laws
analysis related to the dynamics of the business and and regulations, best practices, bank strategies, and
industry environment in order to optimize the company’s business needs.
potential as an entity or consolidated in the Company • The Bank has prepared a strategic plan including a
group. business group in the form of a Corporate Plan for a
period of 5 (five) years and a Bank Business Plan (RBB)
for a period of 3 (three) years which is prepared annually
(rolling adjustment). The preparation of the plan refers
to the Company’s Vision and Mission, Shareholder
Aspirations, regulatory provisions and company
guidelines and considers external factors, internal
factors and aspects of bank risk management so as to
illustrate the Bank’s sustainable growth in accordance
with industry dynamics.
2. BNI needs to optimize data governance policies in BNI continues to develop aspects of data governance to
accordance with applicable laws and regulations and support the achievement of the Vision in a sustainable
refer to best practices and be aligned with the Company’s manner. With the Data Management & Analytics
strategic plan. (DMA) Division which has the function of producing
advanced analytics output in business and risk aspects
that provide significant contributions to all business
segments and Subsidiaries while still meeting regulatory
compliance aspects. BNI continues to improve aspects
of data management, modernize reports in the form of
dashboards and quality system and HR capabilities so that
it is expected to improve the quality of analysis results that
assist in decision making.
Governance Process Aspects
1. BNI needs to optimize the implementation of a BNI has a risk management framework that starts from
comprehensive risk culture and evaluate its implementation determining the risk strategy and risk appetite that are
so that it can become a strong foundation to optimize the in line with BNI’s business strategy and objectives. Risk
potential and sustainable business growth while still being management is carried out based on a risk operating
in accordance with the established risk appetite. model that includes governance, processes, policies, and
tools and methodologies. Risk management is supported
by adequate Information Technology, adequate quality and
quantity of HR, and strengthening risk awareness through
internalization of risk culture. A strong risk culture is
needed so that BNI management and employees have the
same values and perceptions of risk. In order to maintain
and improve risk culture, BNI requires BNI management
and employees, among others, to work based on the
principle of prudence, and to uphold Bank and job secrets.
In addition, to improve risk culture and awareness, several
efforts have been made, including socialization, training,
and mentoring of Subsidiaries and Overseas Offices (KLN)
in implementing risk management.
2. BNI needs to always maintain the reliability and level BNI continues to strengthen cybersecurity by making
of security of data, networks, systems and information various efforts to realize its commitment to protecting
technology used so that it is free from the risk of hacking customer data and maintaining the sustainability of IT
and misuse by unauthorized parties. operations to remain safe. Some of the strengthening
efforts carried out by BNI include:
- Developing the CISO function
- Implementing governance, regulation and compliance
- Implementing information security architecture for
assets, data, applications, endpoints, networks and
security parameters
- Conducting information security audits with ISO
27001:2013 Certification
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No. Recommendations Follow-up
Governance Outcome Aspects
1. BNI needs to progressively handle all legal cases currently BNI consistently strives to minimize legal risk by having
being faced and strive for optimal risk mitigation for all a system and mechanism for handling and resolving
lawsuits, as well as prevent the Company’s legal cases from legal problems faced by the Company and mitigating the
recurring. risk of lawsuits, including providing legal review on the
credit proposal process decided by the Credit Committee,
optimizing the function of the legal work unit at the Head
Office and Regional Offices, and legal risk awareness
through webinars or sharing sessions.
2. BNI needs to improve the handling of complaints received BNI is always committed to paying attention to consumer
from various sources to increase the trust of the Company’s and stakeholder protection by providing the best service
stakeholders. and product delivery according to customer needs and
as a form of compliance with regulators. As a concrete
manifestation of customer protection commitment, BNI
has a consumer protection policy and formed a Consumer
Protection Department under the Customer Experience
Center Division. In order to implement Law No. 27 of 2022
concerning Personal Data Protection, BNI has formed a
Personal Data Protection Officer (DPO) who is responsible
for monitoring and ensuring compliance with Personal
Data Protection.
ii. ASEAN Corporate Governance Scorecard (ACGS) B. Assessment Criteria
For the past few years, BNI has conducted The latest ACGS assessment criteria for
external assessments of Good Governance March 2024 consist of criteria aspects that
practices based on the ASEAN Corporate include (i) Rights and Equitable Treatment of
Governance Scorecard (ACGS) criteria that adopt Shareholders, (ii) Sustainability Resilience,
the principles of Corporate Governance from (iii) Disclosure and Transparency, and (iv)
The Organisation for Economic Cooperation Responsibilities of the Board.
and Development (OECD). In order to enhance
governance standards and practices, particularly C. Parties Conducting the Assessment
for ASEAN public firms, ACGS is a member of The assessment is conducted by ACMF
the ASEAN Corporate Governance Initiative, through the Domestic Ranking Body (DRB)
which was started by the ASEAN Capital Markets appointed by the regulator of each country
Forum (ACMF) and is also backed by the Asian as a representative in each participating
Development Bank (ADB). In order to make it country. The DRB conducts assessments on
easier to identify ASEAN enterprises with sound a national scale, to be further peer reviewed
governance, one of the ACMF's top aims is to by the DRBs of other ASEAN member
draw in foreign investors. countries. Since 2016, OJK has appointed
PT RSM Indonesia Konsultan (RSM) as the
A. Assessment Procedure DRB to conduct assessments in Indonesia. In
The ACGS assessment procedure is carried addition, the ACGS assessment in Indonesia
out through a review of English-language is also conducted by the Indonesian Institute
documents and information provided by the for Corporate Directorship (IICD).
Bank to the public, including information
contained in the Annual Report, website, D. Assessment Results
announcements and circulars made by listed In 2024, BNI received the ACGS assessment
companies. results from IICD, with a score of 115.56
and received the predicate "Leadership in
Corporate Governance" or Level 5. Based on
this score, BNI's business practices as a whole
have adopted international standards.
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
No. Assessment Components Fiscal Year 2024
1. Shareholder Rights and Equal Treatment 18.00
2. Sustainability and Resilience 14.32
3. Disclosure and Transparency 23.53
4. Board of Commissioners and Board of Directors Responsibilities 38.71
5. Bonus 23
6. Penalty (2)
Total Score 115.56 (Leadership in Corporate Governance)
5) IMPROVING THE QUALITY OF GCG Awareness
IMPLEMENTATION AND BENCHMARKING A. GCG Socialization
Socialization related to the implementation of
Strategic Initiatives to Strengthen GCG GCG is an important part that cannot be left out
Implementation because it plays a major role in determining
BNI continuously exhibits diligence and attempts the success of implementing good
to raise the standard of internalisation of GCG governance in an organization. Therefore,
principles. To promote GCG implementation BNI has included a planned and structured
practices inside the Bank, BNI has developed agenda for socializing the implementation
a roadmap that serves as a reference for the of GCG in trainings provided to all BNI
strategic plan it has developed to achieve the employees. The socialization activities include
best GCG standards. BNI's concrete steps in the presentation of materials on the definition,
improving the quality of GCG implementation in principles, implementation and efforts to
a sustainable manner are realized in the following improve GCG. With this socialization, it is
ways: hoped that BNI Hi-Movers will have the
a) Review of guidelines/policies related to determination and shared commitment to
Corporate Governance, to be adjusted to realizing the implementation of GCG in BNI.
external provisions and current best practices,
including the Good Corporate Governance B. New Employee Induction Program
(GCG) Policy, Dividend Policy, Board of ADP, BINA BNI, Officer Development
Directors Charter, Board of Commissioners Program (ODP), Standard Credit Analyst,
Charter, Board of Commissioners Committee and Consumer RM are among the training
Charter (Audit Committee, Risk Monitoring programs that BNI consistently offers to
Committee, Nomination & Remuneration newly hired staff members. In order for each
Committee, and Integrated Governance employee to hopefully learn, develop, and
Committee), as well as the Internal Audit grow with the Bank, it is necessary to make
Charter; sure that their vision, mission, and leadership
b) Improving the quality of GCG implementation qualities align with BNI. In order to prepare
through the improvement of the Compliance the greatest talent for the future, BNI offers
Index including its calculation method, the new hires comprehensive training resources,
Gratification Control Program and Anti- particularly with regard to the values and
Bribery Management System (SMAP) and application of GCG principles and Corporate
the implementation of the Governance, Risk Values, which can be helpful in each
and Compliance (GRC) Forum in all Units, employee’s career path at BNI.
monitoring Key Performance Indicators
(KPI) and Know Your Employee (KYE), and
the implementation of boom and booster in
operational and business assessments; and
c) BNI's participation in GCG assessments by
independent external parties as a means of
strengthening GCG implementation in BNI,
including IICG and ACGS.
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C. Internalization their proportions to stakeholders and the
To ensure that every BNI employee always public. BNI implements GCG externalization
acts in accordance with the code of ethics to stakeholders and the wider community
and corporate cultural values, BNI has an through various means, namely as follows:
internalization program that includes learning
related to the implementation of Corporate 1) GMS
Governance principles at BNI by optimizing GMS functions as a formal communication
various existing tools to facilitate the adoption channel between stakeholders and the
process of values that can later be applied in Bank, as well as implementation of GCG
daily work. Some of the tools used include: principles, given that the GMS also outlines
1) Reading of Beliefs and BNI Code of Ethics the duties of the Bank’s management from
on every quality day in each unit and at a number of aspects. The GMS Section of
morning briefings; the Corporate Governance Chapter of this
2) Self-education method through e-learning Annual Report provides a more thorough
GCG and DEEP 46 (Daily Exercise Employee explanation of the GMS.
Program) through BNI Smarter and DigiHC
which provide easy GCG learning for BNI 2) Disclosure and Transparency
Hi-Movers; In order to uphold the principle of
3) Webinars with speakers involving internal transparency, BNI opens the widest possible
and external professionals, including: access to information to stakeholders
a. Personal Data Protection; and the public through various external
b. Governance, Risk and Compliance; communication media, including through
c. Anti Fraud Awareness the publication of the Annual Report, the
4) Distribution and installation of posters BNI website, mass media, the Electronic
and e-leaflets on gratification control and Reporting System portal for IDX Issuers,
GCG enforcement in each unit, BNI Forum, and notification to regulators via hardcopy
website; or electronic reporting media. For BNI,
5) Ease of access to the Code of Ethics and the implementation of the principle of
Corporate Culture through the BNI website information disclosure is one of the
which can be accessed anytime and mandates that must be carried out
anywhere; considering the Bank’s status as a public
6) Anti-Gratification and Anti-Fraud company and issuer. However, in its
Commitments delivered by the Board of implementation, BNI also pays attention
Directors through video media; to the principle of company confidentiality
7) Learning modules in various formats and continues to adhere to applicable
such as e-books, podcasts, bite-size video capital market provisions.
learning, and gamification; and
8) Implementation of the Compliance 3) Equal Treatment
Forum with the theme "Realizing an Anti- All Shareholders including Minority
Corruption Culture through Instilling Shareholders and Foreign Shareholders
Integrity Values" attended by the Board of are given equal treatment and opportunity
Directors, Board of Commissioners, SEVP, to obtain information about the Bank.
Subsidiaries and all employees.
BNI protects the rights of Shareholders
D. Externalization as referred to in the Capital Market
In an attempt to modify its implementation provisions. The rights of stakeholders
in line with emerging best practices relevant must be recognized in accordance with
to the banking and financial services sector, applicable laws and regulations, and
BNI externalises GCG. GCG externalization active cooperation between the Bank
is closely related to the principles of and stakeholders must be developed in
transparency and fairness, where the a joint effort to create wealth, jobs, and
principle of openness pays attention to the sustainability of the Bank.
provisions of Bank secrecy, job secrecy and
provides equal opportunities according to
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
The Bank provides information accurately to disseminate anti-fraud commitments,
and in a timely manner to support the WBS, and GCG awareness, including an
decision-making process of shareholders. appeal not to give gifts/presents in any
As a public company, BNI actively provides form that can be categorized as gratuities/
information disclosure regarding all bribes but not limited to religious holidays.
material aspects of the Bank, including the
Bank’s financial situation, performance, E. BNI GCG Roadmap
corporate actions, ownership and The Board of Commissioners, Directors and all
governance. The 2024 Information BNI employees continue to strive to improve
Disclosure List has been disclosed in the quality of GCG implementation and make
the Corporate Secretary’s discussion. To GCG principles part of the company’s culture.
support the enforcement of the principle The commitment to implementing GCG is
of equality, the Bank also involves the further formulated into the Bank’s Vision and
wider community by providing equal Mission, Code of Ethics, Integrity Pact, Work
opportunities to obtain information and Guidelines and Rules, Implementation of Risk
submit criticism/suggestions to the Bank Management, Anti-Gratification, Anti-Bribery
through the BNI website and the BNI Call Management System and implementation of
1500046 service. the Social and Environmental Responsibility
program. In addition, BNI also realizes the
4) Realizing a Positive Bank Image implementation of sustainable GCG through
BNI believes that the implementation of the preparation of the Sustainable Finance
consistent and sustainable GCG practices Action Plan (RAKB) in business operations by
at all levels of the organization and considering aspects of sustainable finance,
business aspects contributes positively to risk, environment, social, and governance.
increasing the Bank’s stock value and can As a good corporate citizen, BNI also ensures
also improve the company’s image in the that the implementation of daily banking
eyes of the public in the long term. The business operations always complies with
massive development of the digital era applicable regulations in Indonesia and plays
over the past few years has encouraged an active role in supporting the Sustainable
BNI to continue to adapt in implementing Finance Roadmap designed by the OJK, and
GCG practices by utilizing various existing the Sustainable Development Goals (TPB) in
tools to improve the Bank’s positive Indonesia.
image, for example through print media
(newspapers, tabloids, magazines),
electronic media (radio and television) and
cyber media (websites, Twitter, Instagram,
email, news portals, blogs and other social
media). BNI optimizes the role of the media
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General Meeting
of Shareholders
The General Meeting of Shareholders (GMS) is the SHAREHOLDERS
highest organ in the Bank’s Governance structure,
holding all authority that cannot be delegated to the The Articles of Association of BNI define
Board of Commissioners and the Board of Directors, “Shareholders” as holders of Series A Dwiwarna
as stipulated in applicable laws and/or the Bank’s shares, Series B shares, and Series C shares, unless
Articles of Association.The GMS serves as a platform explicitly stated otherwise. Therefore, BNI’s shares
for shareholders to exercise their rights to express consist of:
opinions, cast votes, and obtain information related 1. Series A Dwiwarna shares, which can only be
to the Bank, as long as it pertains to the meeting owned by the Republic of Indonesia; and
agenda and does not conflict with the interests of 2. Series B and Series C shares, which are ordinary
the company, while also adhering to the company’s shares that can be owned by the Republic of
Articles of Association and applicable regulations. All Indonesia and the public.
decisions made in the GMS are based on the Bank’s
interests and are carried out fairly and transparently. Information on the Ultimate Shareholder
and BNI’s Beneficial Owner [ACGS C.1.1]
The implementation of the BNI GMS is carried out BNI is a state-owned enterprise (SOE) bank, so the
with reference to provisions including: party acting as the main shareholder, controller,
1. Law No. 19 of 2003 concerning State-owned and beneficial owner of the Bank is the Republic of
enterprises; Indonesia, with a shareholding portion of 60%.
2. Law No. 40 of 2007 concerning Limited Liability
Companies as amended by Law No. 6 of 2023
concerning the Stipulation of Government
Regulation in Lieu of Law Number 2 of 2022 40%
concerning Job Creation into Law; 60%
3. OJK Regulation No. 15/POJK.04/2020 concerning
Planning and Implementing General Meeting of
Shareholders in Public Companies;
4. OJK Regulation No. 16/POJK.04/2020 concerning
Electronic Implementation of the General
Meeting of Shareholders in Public Companies;
5. PT Kustodian Sentral Efek Indonesia Board of
Public Government of the Rupublic of Indonesia
Directors Decree No. KEP-0016/DIR/KSEI/0420
of 2020 concerning Implementation of the KSEI
electronic General Meeting System (eASY.KSEI)
Facility as an Electronic Authorization Mechanism Information on Shareholding of More Than
in the Process of Organizing a GMS for Securities 5% Shares
Issuers who are Public Companies and whose The ownership of BNI shares that reaches 5% or
shares are kept in KSEI Collective Custody; and more of the fully issued and paid-up shares is held
6. Company’s Articles of Association. by the Republic of Indonesia, which in this case
is represented by the Ministry of State-Owned
Enterprises, amounting to 60.000% or a total of
22,378,387,750 (twenty-two billion three hundred
seventy-eight million three hundred eighty-seven
thousand seven hundred fifty) shares.
General Shareholder Rights
The Bank ensures that the rights of shareholders
are always protected, with the aim of increasing
participation and the role of shareholders or investors
in the implementation of the Bank's communication
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
program as a public company. In general, the rights and referring to the provisions of BNI's Articles
of BNI shareholders are as follows: of Association, the holder of Series A Dwiwarna
1. Requesting the convening of a GMS. shares, in this case, the Republic of Indonesia, has
2. Proposing agenda items for the GMS. privileges that are not held by other shareholders,
3. Granting a proxy to attend and vote at the GMS. including: [ACGS A.2.2, A.5.1]
4. Attending and casting votes in the GMS 1. The right to agree at the GMS on the following
electronically. [ACGS (B) A.1.1] matters:
5. Having 1 (one) vote for each 1 (one) share. a. Approval for amendments to the Articles of
6. The right to express opinions and vote in the Association;
GMS based on one share. b. Approval for changes in Capital;
7. Receiving information related to the agenda c. Approval for the appointment and dismissal
items and proposed resolutions of the GMS. of members of the Board of Directors and
8. Receiving an explanation of the voting procedures Board of Commissioners; [ACGS A.2.2]
before the GMS begins. d. Approval for mergers, consolidations,
9. Asking questions on any agenda discussion and acquisition, splits and dissolutions;
on any resolutions made during the GMS. e. Approval for remuneration for members
10. Consulting on issues concerning the fundamental of the Board of Directors and Board of
rights of shareholders, as long as it supports Commissioners; [ACGS A.2.1]
the sustainable growth of the Company and f. Approval for the transfer of assets based
enhances its value in the medium to long term, on the Articles of Association, requiring the
especially for institutional shareholders. approval of the GMS;
11. Receiving a portion of the Company's profits. g. Approval for participation and reduction
12. Receiving material new information/facts, in the percentage of equity participation in
including those available to financial analysts other companies based on the Articles of
and other similar parties, within the time frame Association, requiring the approval of the
as stipulated by capital market regulations. GMS;
13. Receiving information regarding the privileges h. Approval for the use of profits;
attached to the Company’s share series. i. Approval for non-operational investment and
14. Shareholders who do not agree on Mergers, long-term financing based on the Articles of
Amalgamations, Acquisitions, or Separations Association, requiring the approval of the
reserve the right to request the Company to buy GMS;
their shares at their fair prices. The highest share 2. The right to propose Candidates for Members
buyback price shall be the average of the share’s of the Board of Directors and Candidates for
daily closing prices on the Stock Exchange for the Members of the Board of Commissioners;
last 90 (ninety) days before the share buyback date 3. The right to propose GMS agenda;
as stipulated in Law No. 40 of 2007 concerning 4. The right to request and access company data
Limited Liability Companies, Regulation of the and documents in which the mechanism to use
Financial Services Authority of the Republic of such rights is in accordance with the provisions
Indonesia Number 41/POJK.03/2019 concerning in the Article of Association and regulations.
Mergers, Amalgamations, Acquisitions,
Integration, and Conversions of Commercial Except for the above-mentioned privileges, holders
Banks, and Regulation of the Financial Services of Series B and Series C shares have the same rights,
Authority of the Republic of Indonesia Number while still observing the provisions of Article 25 of
29 of 2023 concerning Share Buybacks issued by the Company’s Articles of Association regarding
Public Companies. Quorum, Voting Rights, and Decisions in the GMS.
By adhering to the rights of BNI shareholders in
Privileges Attached to Shares accordance with applicable regulations, the Bank
Holders of Series A Dwiwarna shares, Series B ensures that it has never failed or neglected to
shares, and Series C shares have equal rights, with provide fair and equal treatment to all shareholders,
each share granting 1 (one) vote, unless otherwise particularly concerning the repurchase of BNI shares.
specified in the Articles of Association. However,
in accordance with the regulations in Indonesia Fair Treatment of Shareholders
BNI applies the principle of equality and ensures fair
treatment for all shareholders. To that end, BNI:
1. Ensures that all shareholders of the same series
are treated equally, through:
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a. Transparency of shareholders’ rights to Furthermore, in order to foster intensive, systematic,
receive a share of profits through the and planned relationships with Shareholders, BNI
disclosure of the dividend payout ratio also has an internal company policy governed by
target, as disclosed in this Annual Report in the Corporate Guidelines No. IN/794/KMP/001 dated
the Management Discussion and Analysis December 23, 2014.
chapter on the Company’s Performance, page
373. [ACGS A.1.1] Akses Informasi Kepada Pemegang Saham
b. Disclosure of information regarding the rights [ACGS A.4.1]
attached to all series of shares.This is included BNI’s commitment to maintaining the quality of
in the Company’s Articles of Association, transparency and accountability to Shareholders
which are published on the Company’s is demonstrated by providing information in a
website. timely, adequate, clear, accurate, and comparable
c. In the case of an agenda item in the GMS manner, and ensuring that it is easily accessible to
regarding changes to rights on shares of a stakeholders in accordance with their rights. This
certain series, higher quorum requirements enables Shareholders to exercise their rights and
for attendance and decisions are applied, and responsibilities. The types of information provided
approval must be obtained from shareholders by BNI include:
of the negatively impacted series.
d. Disclosure of the ultimate beneficial owners, Access to Information for Shareholders
as disclosed in this Annual Report in the Media Description
Corporate Governance chapter under the GMS Media for delivering reports and information to
General Meeting of Shareholders section, enable shareholders to participate in decision
page 642. making
e. Disclosure of the provision that each Website BNI : www.bni.co.id
shareholder has 1 (one) vote, as stated in the IDX : www.idx.co.id (ticker code: BBNI)
Company’s Articles of Association, which can KSEI : www.ksei.co.id
be accessed on the Company’s website. Print Print media through national and international
Media news/newspapers, magazines, etc. to convey
2. Ensures that related party transactions are
the latest information about the Company.
approved and executed after managing
Electronic Electronic media through national and
potential conflicts of interest and protecting the
Media international news TV, radio, news portals,
interests of the Company and its shareholders, etc. to convey the latest information about the
as disclosed in this Annual Report in the Company.
Management Discussion and Analysis chapter on Social
@bni
the Company’s Performance, discussing Material Media
Transactions Containing Conflicts of Interest and/ BNI
or Transactions with Affiliates/Related Parties,
BNI - Bank Negara Indonesia
page 387.
3. The Company has a policy to prevent insider @bni46
trading, as disclosed in the 2024 Annual Report @BNI46
Policy on Shareholder Relations
The Bank consistently implements good governance PROVISIONS ON THE CONVENING OF THE
principles, particularly in upholding transparency. In GMS AT BNI
achieving good transparency, BNI is committed to
providing clear, reliable, and timely information to all Time and Place of GMS Convening
parties, including minority and foreign shareholders. In accordance with the Articles of Association, BNI
This information may include the presentation of holds two types of GMS: the Annual GMS and
both financial and non-financial performance of other GMS (Extraordinary GMS). As a state-owned
the Bank. In this regard, the Corporate Secretary enterprise (SOE) with public company status, BNI
plays an active role in carrying out the Bank’s is required to hold the Annual GMS no later than
information disclosure activities to shareholders in 6 (six) months after the end of the fiscal year, or in
accordance with the provisions of Article 5 of OJK accordance with the provisions set by the OJK under
Regulation No. 35/POJK.04/2014 concerning the certain circumstances. In addition, BNI may convene
Corporate Secretary of Issuers or Public Companies. other GMS at any time as needed for the interests of
the Bank.
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
According to OJK regulations, the GMS of BNI, as a 3. Provide shareholders with the opportunity to
public company, must be held within the territory of propose meeting agenda items in writing to
the Republic of Indonesia and must be conducted in: the Company. The shareholder(s) proposing the
1. The domicile of BNI; agenda must be 1 (one) shareholder or more,
2. The place where BNI conducts its main business representing 1/20 (one-twentieth) or more of the
activities; total shares with voting rights. Agenda proposals
3. The capital city of the province where BNI’s must be submitted to the Company no later than
domicile or main business activities are located; 7 (seven) days before the GMS notice date; [ACGS
or A.2.15]
4. The province where the stock exchange listing 4. Issue the GMS notice to shareholders no later
BNI’s shares is located. than 21 (twenty-one) days before the date of the
GMS, excluding the date of the notice and the
Procedures for Convening the GMS date of the GMS. The notice must include the
Based on (1) OJK Regulation No. 15/POJK.04/2020 reasons and/or explanations for each agenda
concerning the Plan and Organization of General item requiring GMS approval; and [ACGS A.2.13,
Meetings of Shareholders of Public Companies; (2) A.2.14, (B)A.2.1]
OJK Regulation No. 16/POJK.04/2020 concerning 5. Disclose detailed profiles of the members
the Electronic Implementation of General Meetings of the Board of Directors and the Board of
of Shareholders of Public Companies; and (3) Article Commissioners, which must at least include
23 paragraph (5) letter d and Article 23 paragraph information about their age, academic
(7) letter c of the Bank’s Articles of Association, the qualifications, first appointment date, experience,
organization of the Annual GMS and Extraordinary and positions in other public companies, in the
GMS of BNI must comply with the following nomination/re-election process. [ACGS A.6.3]
procedural requirements:
1. Notify OJK of the meeting agenda no later than Furthermore, the announcement and notice of the
5 (five) working days before the announcement GMS to shareholders must at least be carried out
of the GMS, excluding the date of the GMS through: [ACGS (B) A.1]
announcement; 1. The e-GMS service provider’s website;
2. Announce the GMS to shareholders no later than 2. The Stock Exchange website; and
14 (fourteen) days before the GMS call, excluding 3. BNI’s website, in both Indonesian and a foreign
the date of the announcement and the date of the language, with the foreign language used at least
call; being English. [ACGS A.6.2]
Throughout 2024, BNI held 1 (one) GMS, and its implementation has met the procedures for Notification,
Announcement, and GMS Notice, with the following details:
Notification to Announcement Invitation [ACGS (B) A.1.1, (B) A.2.1]
GMS
OJK Submission Through Submission Through
Annual Notification of Through BNI • Website of Through BNI • Website of IDX;
GMS Annual GMS to Letter No. IDX; Letter No. • Wesite of BNI; and
OJK through CSE/7/0575 • Website of CSE/7/1005 • Website of KSEI.
Letter Number on January BNI; and on February
CSE/7/0380 dated 23, 2024 • Situs web 7, 2024 On the date of the shareholder summons,
January 16, 2024 KSEI. BNI also provides information on the profile
of the Board of Directors and Board of
Commissioners who will be appointed or
reappointed at the GMS and explains the time
and place of implementation and the agenda
of the GMS.
The procedure for convening the GMS implemented by BNI as a state-owned bank in Indonesia refers to
the provisions of Article 38 paragraph (7) of the Minister of State-Owned Enterprises Regulation No. PER-3/
MBU/03/2023 on the Governance and Human Resources of State-Owned Enterprises, which stipulates that
a public SOE must submit the curriculum vitae (CV) of the proposed candidates for members of the Board
of Commissioners and/or the Board of Directors to be appointed in the GMS. This information must be
available and announced at the time of the GMS before any decision is made regarding the appointment
of such candidates as members of the Board of Commissioners and/or the Board of Directors of the Bank.
Information related to the stages of BNI’s GMS implementation can be accessed via the website: https://
www.bni.co.id/id-id/perseroan/tata-kelola/rups. [ACGS A.6.5]
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Agenda Materials for the GMS 5. In accordance with the provisions of the GMS
BNI provides an opportunity for shareholders or Code of Conduct as outlined in the Company’s
their proxies to submit questions and/or comments. Articles of Association, during the opening of
All questions and/or comments submitted are then the GMS, the meeting chairperson provides an
recorded in the GMS minutes and published on explanation to shareholders regarding:
BNI’s website. Below is a description of the Agenda a. A brief overview of the Company’s general
Materials for the GMS: [ACGS A.2.5] condition;
1. The Agenda Materials for the GMS are documents b. The agenda items of the GMS;
containing the agenda items, accompanied by c. The decision-making mechanisms related to
the legal basis and relevant explanations for each the agenda items; and
agenda item; d. The procedures for shareholders to exercise
2. The Company is required to provide the agenda their rights to submit questions and/or
materials for the meeting to shareholders, which opinions.
can be accessed and downloaded through the
Company’s website and/or e-GMS. These agenda Attendance of Shareholders and Other
materials must be available from the date the Parties in the GMS
GMS notice is issued until the GMS is held; Referring to the provisions of Article 23 paragraph
3. In the case of agenda items involving changes (1) of OJK Regulation No. 15/2020 concerning
to the Company’s management, the curriculum the Plan and Organization of General Meetings of
vitae of the proposed candidates for members Shareholders of Public Companies, shareholders,
of the Board of Commissioners and the Board of either in person or represented by proxy, have the
Directors of the Public SOE, to be appointed in right to attend the GMS. Shareholders entitled to
the GMS, must be available and announced at attend the GMS are those whose names are listed
the time of the GMS, before any decision is made in the shareholder registry of the public company
regarding their appointment.This is in accordance 1 (one) business day before the notice of the GMS.
with the Minister of State-Owned Enterprises
Regulation No. PER-3/MBU/03/2023 concerning Granting of Power of Attorney, Electronic
the Governance and Human Resources of State- Power of Attorney, and Opportunity to
Owned Enterprises; and Submit Questions and/or Responses
4. During the GMS, shareholders are entitled to In accordance with OJK Regulation No. 15/2020,
receive information regarding the meeting shareholders, whether in person or represented by
agenda and the related materials as long as they a proxy, have the right to attend the GMS. During
do not conflict with the interests of the Company. the voting process in the GMS, the voting rights
The GMS held by BNI throughout 2024 has exercised by the shareholder apply to all the shares
followed all the necessary procedures, including they own, and shareholders are not allowed to
Notification, Announcement, and Notice of the grant a power of attorney to more than one proxy
GMS. for a portion of their shares with different votes. If
a shareholder is unable to attend physically, they
GMS Code of Conduct can still participate in the GMS electronically via
1. The GMS Code of Conduct is implemented eASY.KSEI. The electronic voting method, both
based on OJK Regulation No. 15/POJK.04/2020 for the Annual GMS and the Extraordinary GMS,
concerning the Plan and Organization of General is conducted securely and in real-time on an in-
Meetings of Shareholders of Public Companies; absentia basis. [ACGS (B).A.1.1]
2. The GMS Code of Conduct is distributed to
shareholders or their proxies during registration; In the implementation of the General Meeting of
3. The Code of Conduct governs, among other Shareholders (RUPS), shareholders have the right
things, the participants entitled to attend the to ask questions and/or provide responses, subject
GMS, the meeting chairperson, the language to the following provisions: [ACGS A.2.5]
used during the GMS, the quorum for the 1. Only shareholders or their proxies who have
meeting and decision-making, the question-and- registered for the RUPS are entitled to ask
answer and response mechanisms, the decision- questions and/or provide responses during the
making process, and the voting procedures; meeting;
4. The key points of the GMS Code of Conduct are 2. The question and/or response forms will be
read out before the GMS begins; [ACGS A.2.4] and provided to the shareholders or their proxies
during the RUPS registration;
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3. After the Chairperson of the RUPS or the person 5. The Company provides services to shareholders
designated by the Chairperson of the RUPS who need information and/or wish to ask
presents proposals regarding matters to be questions related to the RUPS plan and/or the
decided at the RUPS, the Chairperson of the agenda items of the RUPS, either through direct
RUPS will give shareholders or their proxies meetings or correspondence via e-mail.
the opportunity to ask questions and/or provide
responses before a vote is held on the matter in Quorum Requirements for Attendance
question; and and Decisions at the General Meeting of
4. For Shareholders or their proxies who wish to Shareholders (RUPS)
ask questions and/or provide responses, the A. Quorum for Attendance [ACGS E.3.4]
Chairperson of the RUPS invites shareholders/ The RUPS may be held if attended by shareholders
proxies to submit their questions and/or representing more than 1/2 (one-half) of the total
responses in writing, stating their name and the number of shares with valid voting rights, unless
number of shares owned or represented. The otherwise specified by Law and/or the Articles
questions and/or responses must directly relate of Association. As outlined in BNI’s Articles of
to the agenda item being discussed at the RUPS. Association, the RUPS to make changes to the
composition of the Board of Directors and the
The bank provides equal opportunity for all Board of Commissioners must be attended by
shareholders or their proxies to ask questions the Series A Dwiwarna shareholders and other
and/or provide responses during the RUPS. The shareholders and/or their valid representatives,
questions and/or responses submitted are recorded together representing at least 1/2 (one-half) of the
in the Minutes of the RUPS and published on the total number of shares with valid voting rights.
BNI website. [ACGS A.2.5] Meanwhile, the RUPS held to amend the Articles
of Association must be attended by the Series A
Bank’s Efforts to Increase Shareholder Dwiwarna shareholders and other shareholders
Attendance at the General Meeting of and/or their valid representatives, together
Shareholders (RUPS) [ACGS A.4.1] representing at least 2/3 (two-thirds) of the total
The Bank continuously facilitates shareholders number of shares with valid voting rights.
in exercising their rights and authority to make
decisions in the RUPS forum. To achieve this, BNI B. Decisions of the General Meeting of
has implemented a series of efforts, including: Shareholders (RUPS)
1. The Bank provides an electronic proxy alternative Decisions in the RUPS are made based on
for shareholders to attend and vote in the RUPS. deliberation to reach a consensus. In practice,
The electronic proxy is carried out through the each resolution taken in the RUPS addresses
e-RUPS system provided by KSEI. Shareholders only one issue and no multiple issues are
can specify their voting preferences for each combined into a single resolution. If a consensus
agenda item in the electronic proxy. is not reached through deliberation, the decision
2. The Bank issues timely Announcements and is made by a vote. Decision-making by vote
Notices of the RUPS in both Indonesian and must be conducted with regard to the quorum
English, which are published on the e-RUPS requirements for both attendance and decision-
provider’s website, the company’s website, and making at the RUPS. The quorum for decision-
the Indonesia Stock Exchange (IDX) website; making at the RUPS requires that the decision
3. In the Announcement and Notice of the RUPS, must be approved by more than 1/2 (one-half) of
the Bank clearly outlines which shareholders are the total shares present with valid voting rights.
authorized to attend/represent and vote in the [ACGS A.6.1, E.3.4]
RUPS, namely shareholders whose names are
listed in the Company’s Shareholder Register The RUPS to amend the Articles of Association of
or shareholders with securities accounts at the Bank must receive approval from the Series A
PT Kustodian Sentral Efek Indonesia on the date Dwiwarna shareholders and other shareholders
of the notice; and/or their valid representatives, who together
4. On the website, the Bank provides contact details represent more than 2/3 (two-thirds) of the total
that shareholders can use to communicate shares with valid voting rights present at the
regarding the RUPS; and meeting. Similarly, the RUPS held to approve
changes to the composition of the Board of
Directors and the Board of Commissioners
2024 Annual Report
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must be approved by the Series A Dwiwarna profession. The Notary’s role is to examine
shareholders and other shareholders and/or their the validity of supporting documents, and the
valid representatives, who together represent formality requirements for the GMS, to ensure
more than 1/2 (one-half) of the total shares with they do not conflict with the laws and regulations
valid voting rights present at the meeting. [ACGS and articles of association.
E.3.4]
In accordance with POJK No. 15/POJK.04/2020 2. Share Register Bureau
of 2020 regarding the Plan and Implementation The Share Register Bureau is a party contracted
of General Meetings of Shareholders of Public with the company/issuer to record the securities
Companies and POJK No. 16/POJK.04/2020 of ownership and distribution of rights related to
2020 regarding the Electronic Implementation securities. The Share Register Bureau assists the
of General Meetings of Shareholders of Public company/issuer in concerning the GMS, by:
Companies, the RUPS held by BNI in 2024 has a. Preparing proxies from minority shareholders;
followed all the necessary procedures, including b. Publishing Written Confirmation for Meetings
Notifications, Announcements, and Invitations (KTUR);
to the RUPS, and the decisions of the RUPS will c. Validating shareholders who are entitled to
be announced to the public on the next business attend the GMS and registering them;
day. d. Calculating shareholders presence in
connection with the GMS quorum;
Implementation of the One-Share-One-Vote e. Providing voting cards for shareholders;
Principle f. Helping the Notary in calculating votes using
BNI adopts the One Share One Vote principle in the a barcode scanner.
decision-making process and voting during the 2024
Annual General Meeting of Shareholders (RUPS), Implementation of the 2024 Annual General
which will be held on March 4, 2024. As permitted Meeting of Shareholders (RUPST)
in the Annual RUPS Rules of Procedure, the Bank Throughout 2024, BNI has held 1 (one) RUPS, which
allows for in-absentia voting in the 2024 Annual is the Annual General Meeting of Shareholders
RUPS and prioritizes decision-making through a (RUPST) for the 2023 Financial Year, held on March
voting method using ballots (rather than a show of 4, 2024. This RUPST was conducted electronically
hands) for all resolutions passed during the 2024 (e-RUPS) through the eASY.KSEI system, with
Annual RUPS. All provisions regarding the voting the physical meeting taking place at the Menara
mechanism in the RUPS have been published on BNI Building. All participants, whether attending
the Company’s website 21 days prior to the RUPS. electronically or physically, were able to follow and
In compliance with POJK 15/2020, the Rules of actively participate. The results of the 2024 RUPST
Procedure for the RUPS are also distributed to decisions were reported to the OJK and announced
shareholders attending the meeting, and the key on the Bank’s website (https://www.bni.co.id/id-id/
points of the Rules of Procedure are read out before perseroan/tata-kelola/rups), the IDX website (www.
the RUPS begins. [ACGS A.2.9, A.2.10] idx.co.id), and the KSEI website (www.ksei.co.id).
[ACGS (B) A.1.1]
Parties That Validate the Voting Results [ACGS
A.2.11] Overall, the administrative procedures for reporting
BNI appoints independent and professional the implementation of the 2024 RUPST at BNI, from
parties to ensure the fairness and validity of the the notification stage, announcement, to the calling
implementation and decision-making process of the of shareholders, have complied with the provisions
RUPS. The independent parties referred to include: of POJK 15/2020 and were communicated through
1. Notary the eASY.KSEI system and published on the Bank’s
A Notary is a public official authorized to prepare website within the required timeframe.
an authentic deed with other authorities as
referred to in Notorial Law, and who is registered
with OJK as a capital market supporting
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Day, Date and Time Monday, March 4, 2024; 14.19 – 16.00 WIB
Venue Ballroom Menara BNI 6th Floor, Jalan Pejompongan Raya No. 7, Bendungan Hilir, Jakarta
Shareholders and/or their proxies present, whether in the meeting room or electronically,
collectively hold 32,484,226,683 shares, including Series A Dwiwarna shares, which represents
87.1900650% of the total number of shares with valid voting rights issued by the Bank as of
the meeting date, which amounts to 37,256,798,316 shares, excluding treasury shares totaling
40,514,600 shares. These shares consist of:
• 1 (one) Series A Dwiwarna share;
• 578,683,733 Series B shares; and
• 36,718,629,182 Series C shares.
Quorum
Taking into account the Company’s Shareholder Register as of February 6, 2024, up to 4:00
PM WIB, the quorum required under Article 41 paragraph (1) letter a and Article 42 letter a
of Financial Services Authority Regulation No. 15/POJK.04/2020 concerning the Plan and
Implementation of General Meetings of Shareholders of Public Companies (“POJK 15”) in
conjunction with Article 25 paragraph (1) letter a, paragraph (4) letter a, and paragraph (5)
letter a of the Company’s Articles of Association has been met. Therefore, the meeting is valid
and authorized to make valid and binding decisions on the matters discussed in accordance
with the meeting agenda.
The meeting was led by Pradjoto as the President Commissioner/Independent Commissioner,
Chairman of the AGMS in accordance with the letter from the Board of Commissioners No. DK/22 dated February 22,
2024.
All members of the Board of Commissioners attended the 2023 Financial Year Annual General
Meeting of Shareholders, with the following attendance details:
- President Commissioner/Independent: Pradjoto
- Vice President Commissioner: Pahala Nugraha Mansury
Attendance of member of - Independent Commissioner: Sigit Widyawan
the Board of Commissioners - Commissioner: Askolani
including the President - Independent Commissioner: Asmawi Syam
Commissioner [ACGS A.2.7, - Commissioner: Susyanto
A.2.8] - Independent Commissioner: Iman Sugema
- Independent Commissioner: Septian Hario Seto
- Independent Commissioner: Erwin Rijanto Slamet
- Commissioner: Fadlansyah Lubis
- Commissioner: Robertus Billitea
All members of the Board of Directors attended the 2023 Financial Year Annual General
Meeting of Shareholders, with the following attendance details:
- President Director: Royke Tumilaar
- Deputy President Director: Adi Sulistyowati
- Finance Director: Novita Widya Anggraini
Attendance of member - Digital and Integrated Transaction Banking Director: Corina Leyla Karnalies
of the Board of Directors, - Enterprise and Consumer Banking Director: Sis Apik Wijayanto
including the President - Risk Management Director: David Pirzada
Director [ACGS A.2.7, A.2.8] - Wholesale and International Banking Director: Silvano Winston Rumantir
- Network and Services Director: Ronny Venir
- Institutional Banking Director: Muhammad Iqbal
- Retail Banking Director: Putrama Wahju Setyawan
- Human Capital and Compliance Director: Mucharom
- Technology and Operations Director: Toto Prasetio
The vote counting for the decision-making basis of the meeting was conducted by PT Datindo
Independent vote counters
Entrycom as the Securities Administration Bureau. Subsequently, the votes were validated by
[ACGS A.2.11]
Ashoya Ratam, S.H., M.Kn, a Notary in Jakarta.
All members of the Audit Committee, including the Chairman of the Audit Committee,
attended the 2023 Financial Year Annual General Meeting of Shareholders, with the following
Attendance of member attendance details:
of the Audit Committee, - Chairman: Asmawi Syam - Independent Commissioner
including the Chairman of - Member: Sigit Widyawan - Independent Commissioner
Audit Committee - Member: Iman Sugema - Independent Commissioner
- Member: Suhendi Muharam - Independent Party
- Member: Human Brilianto - Independent Party
Attendance of the Chairman The Chairman of the Nomination and Remuneration Committee, Pradjoto - President
of the Nomination and Commissioner/Independent Commissioner of BNI, attended the 2023 Financial Year Annual
Remuneration Committee General Meeting of Shareholders.
Number of shareholders All shareholders are given the opportunity to ask questions and/or provide opinions on each
who raised questions and/or agenda item of the RUPST. During the discussion of the first agenda item, shareholders and
opinions their proxies/representatives raised questions and/or expressed opinions at the RUPST.
2024 Annual Report
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Procedures and Implementation Process of the 2024 RUPST
As a public company, all stages of the implementation of the 2024 BNI Annual General Meeting of
Shareholders (RUPST) have been carried out in accordance with the provisions of POJK 15/2020, with the
following details:
Stages of the 2024 Annual General Meeting of Shareholders for the 2023 Financial Year
Description Date Notes
Annual GMS Notification to January 16, 2024 It was submitted to the OJK through the Company’s Letter No.
Regulator (OJK) CSE/7/0380 dated January 16, 2024, regarding the Notification of the
2023 Financial Year Annual General Meeting of Shareholders and the
Provisional Meeting Agenda of PT Bank Negara Indonesia (Persero) Tbk.
Announcement of the Annual January 23, 2024 BNI has submitted the Announcement of the 2023 Financial Year
GMS to Shareholders Annual General Meeting of Shareholders to the OJK through Letter No.
CSE/7/0575 dated January 23, 2024. The Notice of the Annual General
Meeting has also been communicated through:
Indonesian Central Securities Depository (“KSEI”) website:
www.ksei.co.id;
Indonesian Stock Exchange website: www.idx.co.id;
BNI’s website: www.bni.co.id.
Proposed Agenda for the Annual January 31, 2024 In accordance with the provisions of Article 16 paragraph (2) of POJK,
GMS by Shareholders shareholders, either individually or collectively, representing 1/20 (one-
twentieth) or more of the total shares of the Company, are entitled to
submit proposals related to the Meeting Agenda, including adding
items to the agenda. Such proposals must be submitted in writing to
the Board of Directors of the Company, as the organizer of the RUPS,
no later than 7 (seven) days before the Meeting Notice date, which is
Wednesday, January 31, 2024, at 4:00 PM WIB.
BNI’s shareholder, in this case, the Ministry of State-Owned Enterprises
(Kementerian BUMN), has submitted the Approval for the 2023 Financial
Year Annual General Meeting of Shareholders through Letter No. SR-
Recording Date for List of February 6, 2024 Shareholders who are entitled to attend/represent and vote in the
Shareholders Entitled to Attend meeting are BNI shareholders whose names are registered in the
the Annual GMS BNI Shareholder Register or shareholders in securities accounts at
PT Kustodian Sentral Efek Indonesia (KSEI) as of Tuesday, February 6,
2024, until 4:00 PM WIB.
Invitation and Information on February 7, 2024 BNI has submitted the Notice of the 2023 Financial Year Annual General
the Annual GMS Agenda [ACGS Meeting of Shareholders to the OJK through Letter No. CSE/7/1005
A.2.13, (B) A.1] dated February 7, 2024. The Notice of the Annual General Meeting has
also been communicated through:
Indonesian Central Securities Depository (“KSEI”) website:
www.ksei.co.id;
Indonesian Stock Exchange website: www.idx.co.id;
BNI’s website: www.bni.co.id.
Implementation of the Annual March 4, 2024 The meeting was held both physically and electronically in accordance
GMS with POJK No. 16/POJK.04/2020 regarding the Electronic Implementation
of General Meetings of Shareholders of Public Companies, with PT
Kustodian Sentral Efek Indonesia as the e-RUPS provider through the
eASY.KSEI application. The physical meeting was held at the Ballroom
of Menara BNI, 6th Floor, Jalan Pejompongan Raya No. 7, Bendungan
Hilir, Jakarta.
Annual GMS Minutes Summary March 4, 2024 The results of the 2024 Annual General Meeting of Shareholders have
been formalized through the Deed of the Minutes of the Annual General
Meeting of Shareholders of PT Bank Negara Indonesia (Persero) Tbk
No. 03 dated March 4, 2024.
Publication of the Annual GMS March 5, 2024 BNI has submitted the Publication of the Summary of the Minutes of
Minutes Summary [ACGS A.2.12] the 2023 Financial Year Annual General Meeting of Shareholders to the
OJK through Letter No. CSE/7/1615 dated March 5, 2024.
The Publication of the Summary of the Minutes of the Annual General
Meeting has also been communicated through:
Indonesian Central Securities Deposito ry (“KSEI”) website:
www.ksei.co.id;
Indonesian Stock Exchange websit: www.idx.co.id;
BNI’s website: www.bni.co.id.
Submission of the Deed of April 2, 2024 BNI has submitted the Deed of the Minutes of the 2023 Financial Year
the Annual GMS Minutes to Annual General Meeting of Shareholders No. 03 dated March 4, 2024,
Regulators made before Ashoya Ratam, S.H., M.Kn, a Notary in Jakarta, through
the Company’s Letter No. CSE/7/2270 dated April 2, 2024.
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Decision-Making Mechanism for the 2024 3. For the fifth agenda item, the decision is valid if
RUPST [ACGS E.3.4] approved by the Series A Dwiwarna shareholders
Referring to the quorum provisions set forth in and other shareholders and/or their valid
POJK 15/2020 and the Bank’s Articles of Association, proxies, collectively representing more than 2/3
decisions in the meeting are made based on (two-thirds) of the total shares with voting rights
deliberation to reach a consensus. If a consensus present at the meeting.
is not reached, the decision will be made through a
voting method. The voting mechanism for decision- Minutes of the 2024 RUPST Decision on
making in the meeting is as follows: March 4, 2024
1. For the first and fourth agenda items, the decision The decisions of the 2024 RUPST for the 2023 financial
is valid if approved by more than ½ (one-half) of year have been recorded in Deed No. 03 dated
the total shares with voting rights present at the March 4, 2024, made by and before Ashoya Ratam,
meeting; S.H., M.Kn., Notary in South Jakarta Administrative
2. For the second, third, and sixth agenda items, City (Notary). The details of the decisions made in
the decision is valid if approved by the Series A the RUPST on March 4, 2024, are as follows:
Dwiwarna shareholders and other shareholders
and/or their valid proxies, collectively
representing more than ½ (one-half) of the total
shares with voting rights present at the meeting;
Agenda I Approval of the Annual Report and Ratification of the Consolidated Financial Statements of the
Company, Approval of the Supervisory Task Report of the Board of Commissioners, as well as the
Ratification of the Financial Statements of the Micro and Small Business Funding Program (PUMK)
for the 2023 Financial Year, along with the full acquittal and discharge of responsibility (volledig
acquit et de charge) to the Board of Directors for the management of the Company and the Board
of Commissioners for the supervision of the Company carried out during the 2023 Financial Year.
Number of 1 (one) person submitted feedback from the Shareholder or their authorized representatives
Shareholders’ Inquiries
[ACGS A.2.5]
Voting Result Agree Disagree Abstain
[ACGS A.2.6]
32,439,520,837 shares, or 44,705,846 shares, or 199,977,614 shares, or
99.8623768% of the total shares 0.1376232% of the total shares 0.6156145% of the total shares
with valid voting rights present with valid voting rights present with valid voting rights present
at the meeting. at the meeting. at the meeting.
Meeting Resolutions 1. Approved the Company’s Annual Report including Report of the Board of Commissioners’
[ACGS A.6.1] Supervisory Duties for the Fiscal Year 2023 ended on December 31, 2023.
2. Ratified:
a. The Company’s Consolidated Financial Statements for the 2023 Financial Year, which ended
on December 31, 2023, audited by the Public Accounting Firm Tanudiredja, Wibisana, Rintis &
Partner (a member firm of the PricewaterhouseCoopers Global network), in accordance with
Report No. 00019/2.1025/AU.1/07/0222-2/1/I/2024 dated January 25, 2024 with a fair opinion in
all material respects, and
b. The Financial Report of the Micro and Small Business Funding Program (PUMK) for the
fiscal Year 2023 which ended on December 31,2023, audited by the Public Accounting Firm
Tanudiredja, Wibisana, Rintis & Partner (a member firm of PricewaterhouseCoopers Global
Network) in accordance with Report No. 00043/2.1025/AU.2/07/0222-3/1/II/2024 dated February
12, 2024 with a fair opinion in all material respects.
3. With the approval of the Company’s Annual Report, including the Supervisory Task Report of
the Board of Commissioners, and the ratification of the Company’s Consolidated Financial
Statements, as well as the Financial Statements of the Micro and Small Business Funding
Program (PUMK), all for the 2023 Financial Year ending on December 31, 2023, the AGMS grants
full acquittal and discharge of responsibility (volledig acquit et de charge) to all members of
the Board of Directors for the management of the Company and the members of the Board of
Commissioners for the supervision of the Company conducted during the 2023 Financial Year
ending on December 31, 2023, provided that such actions are not criminal in nature and are
reflected in the above-mentioned reports.
Follow-up on the The decisions were immediately effective
Meeting’s Decision
Realization Already realized
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
639
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Agenda II Approval of the Use of the Company’s Net Profit for the Fiscal Year 2023.
Number of No Shareholders submitted questions or responses
Shareholders’ Inquiries
[ACGS A.2.5]
Voting Result Agree Disagree Abstain
[ACGS A.2.6]
32,484,223,083 shares, or 3,600 shares, or 0.0000111% 173,176,232 shares, or
99.9999889% of the total shares of the total shares with valid 0.5331087% of the total shares
with valid voting rights present voting rights present at the with valid voting rights present
at the meeting. meeting. at the meeting.
Meeting Resolutions Approved and determined the use of the Company’s consolidated net profit attributable to the parent
[ACGS A.6.1] entity for the 2023 financial year amounting to Rp20,909,476,149,342,- (twenty trillion nine hundred
nine billion four hundred seventy-six million one hundred forty-nine thousand three hundred forty-
two Rupiah) as follows:
1. Fifty percent (50%) or a total of Rp10,454,738,074,671,- (ten trillion four hundred fifty-four billion
seven hundred thirty-eight million seventy-four thousand six hundred seventy-one Rupiah) or
Rp280.49516984960 (two hundred eighty point four nine five one six nine eight four nine six zero
Rupiah) per share is designated as a Cash Dividend. The payment will be carried out under the
following terms:
a. The dividend portion for the State of the Republic of Indonesia amounting to
Rp6,277,029,672,896.46 (six trillion two hundred seventy-seven billion twenty-nine million
six hundred seventy-two thousand eight hundred ninety-six point four six Rupiah) will be
deposited in the State Treasury account.
b. The dividend for the 2023 financial year will be paid proportionally to each shareholder whose
name is listed in the Shareholder Register on the Recording Date.
c. The Board of Directors is granted the authority and power, with the right of substitution, to
carry out the following:
I. Establish the schedule and procedures for the distribution related to the payment of the
dividend for the 2023 financial year in accordance with applicable regulations.
II. Deduct dividend taxes in accordance with the prevailing tax regulations.
III. Address other technical matters in accordance with applicable regulations.
2. Fifty percent (50%) or a total of Rp10,454,738,074,671,- (ten trillion four hundred fifty-four billion
seven hundred thirty-eight million seventy-four thousand six hundred seventy-one Rupiah) will
be used as Retained Earnings.
Follow-up on the BNI has distributed the Cash Dividend to Shareholders on April 2, 2024.
Meeting’s Decision
[ACGS A.1.1]
Realization Already realized.
Agenda III Determination of Remuneration (Salary/Honorarium, Facilities and Allowances) for 2024 and Tantiem
for Fiscal Year 2023 for the Company’s Board of Directors and Board of Commissioners
Number of No Shareholders submitted questions or responses
Shareholders’ Inquiries
[ACGS A.2.5]
Voting Result Agree Disagree Abstain
[ACGS A.2.6, D.3.12]
30,916,510,975 shares, or 1,567,715,708 shares, or 173,963,032 shares, or
95.1739171% of the total shares 4.8260829% of the total shares 0.5355308% of the total shares
with valid voting rights present with valid voting rights present with valid voting rights present
at the meeting. at the meeting.at at the meeting.
Meeting Resolutions*) 1. Granted authority and power of attorney to Series A Dwiwarna Shareholders to determine the
[ACGS A.2.1, A.6.1, D.3.12] following items for members of the Board of Commissioners:
a. Tantiem/Performance Bonus/Special Incentive for the Fiscal Year 2023 and/or Long Term
Incentive for the Fiscal Year Period of 2024-2026, in accordance with the applicable provisions
b. Honorarium, Benefits, and Facilities for Fiscal Year 2024.
2. Granted authority and power to the Board of Commissioners by first obtaining written approval
from the Series A Dwiwarna Shareholders, to determine the following items for members of the
Board of Directors:
a. Tantiem/Performance Bonus/Special Incentive for the Fiscal Year 2023 and/or Long Term
Incentive for the Fiscal Year Period of 2024-2026, in accordance with the applicable provisions;
and
b. Honorarium, Benefits, and Facilities for Fiscal Year 2024.
Follow-up on the The decision is being implemented. The Series A Dwiwarna Shareholders have determined the
Meeting’s Decision Compensation for the Board of Directors and the Board of Commissioners of PT Bank Negara
Indonesia (Persero) Tbk for the year 2024 through Letter No. SR-200/MBU/04/2024 dated April 3,
2024
Realization In the implementation process.
*)
The decision-making regarding the approval of remuneration or salary increases for the Board of Directors and/or the Board of
Commissioners is made by the Series A Dwiwarna shareholders. This is in accordance with the special rights held by the Series A Dwiwarna
shareholders as stipulated in the Articles of Association of BNI.
640 Transforming the Future, Empowering Indonesia
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Practices Governance Responsibility Commitment Statements
Agenda IV Appointment of a Public Accountant and/or Public Accounting Firm to Audit the Company’s
Consolidated Financial Statements and Financial Report for the Micro and Small Business Funding
Program (PUMK) for the Fiscal Year 2024.
Number of No Shareholders submitted questions or responses
Shareholders’ Inquiries
[ACGS A.2.5]
Voting Result Agree Disagree Abstain
[ACGS A.2.6]
32,477,309,737 shares, or 6,916,946 shares, or 173,176,032 shares, or
99.9787068% of the total shares 0.0212932% of the total shares 0.5331081% of the total shares
with valid voting rights present with valid voting rights present with valid voting rights present
at the meeting. at the meeting. at the meeting.
Meeting Resolutions 1. Approved the appointment of Tanudiredja, Wibisana, Rintis & Partner (a member firm of the
[ACGS A.6.1, A.6.4] PricewaterhouseCoopers Global network) as the Public Accounting Firm to audit the Company’s
Consolidated Financial Statements, the Financial Statements of the Micro and Small Business
Funding Program, and other reports for the Fiscal Year 2024.
2. Approved the granting of authority and power to the Board of Commissioners of the Company to
carry out:
a. The appointment of a Public Accountant and/or Public Accounting Firm to audit the Company’s
Consolidated Financial Statements for other periods in the Fiscal Year 2024, for the purposes
and interests of the Company; and
b. The determination of the audit fee and other terms for the Public Accountant and/or Public
Accounting Firm, and the appointment of a Replacement Public Accountant and/or Public
Accounting Firm in the event that Tanudiredja, Wibisana, Rintis & Partner (a member firm of
the PricewaterhouseCoopers Global network) for any reason, is unable to complete the audit
of the Company’s Consolidated Financial Statements for the Fiscal Year 2024 and/or other
periods in the Fiscal Year 2024, as well as the Financial Statements of the Micro and Small
Business Funding Program for the Fiscal Year 2024, including determining the audit fee and
other terms for the Replacement Public Accountant and/or Public Accounting Firm.
Follow-up on the The resolutions are being implemented
Meeting’s Decision
Realization In the process of implementation
Agenda V Changes in the Company’s Articles of Association
Number of No Shareholders submitted questions or responses
Shareholders’ Inquiries
[ACGS A.2.5]
Voting Result Agree Disagree Abstain
[ACGS A.2.6]
25,446,295,643 shares, or 7,037,931,040 shares, or 188,399,071 shares, or
78.3343125% of the total shares 21.6656875% of the total shares 0.5799709% of the total shares
with valid voting rights present with valid voting rights present with valid voting rights present
at the meeting. at the meeting. at the meeting.
Meeting Resolutions 1. Approved the amendment to the Company’s Articles of Association, among other things, to align
[ACGS A.6.1] with 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, on the Implementation of Governance for Commercial Banks;
(c) Ministry of BUMN Regulation Number PER-2/MBU/03/2023 dated March 24, 2023, on the
Guidelines for Governance and Significant Corporate Activities of State-Owned Enterprises; (d)
Ministry of BUMN Regulation Number PER-3/MBU/03/2023 dated March 24, 2023, on the Organs
and Human Resources of State-Owned Enterprises; and (e) other related regulations.
2. Approved the restructuring of all provisions in the Company’s Articles of Association in connection
with the changes as referred to in item 1 above.
3. Granted authority and power to the Board of Directors with substitution rights to take all necessary
actions related to the Meeting’s decision, including but not limited to drafting and restating the
entire Articles of Association of the Company in a Notarial Deed, adjusting the amendments to
the Articles of Association of the Company if required by the relevant authorities, and submitting
them to the relevant authorities to obtain approval and acknowledgment of the notification of the
amendments to the Articles of Association of the Company, and do everything deemed necessary
and useful for that purpose with nothing being excluded.
Follow-up on the The decision has been effective, and the latest Articles of Association of the Company in Deed No.
Meeting’s Decision 5 dated March 4, 2024, has been published on the BNI website
Realization Realized
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
641
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Agenda VI Changes in the Company’s Management Composition
[ACGS A.2.3]
Number of No Shareholders submitted questions or responses
Shareholders’ Inquiries
[ACGS A.2.5]
Voting Result Agree Disagree Abstain
[ACGS A.2.6]
25,016,488,811 shares, or 7,467,737,872 shares, or 422,479,549 shares, or
77.0111878% of the total shares 22.9888122% of the total shares 1.3005683% of the total shares
with valid voting rights present with valid voting rights present with valid voting rights present
at the meeting. at the meeting. at the meeting.
Meeting Resolutions*) 1. Respectfully dismissed the individuals listed below from their positions as the Management of
[ACGS A.2.3, A.6.1] the Company:
a. Ms. ADI SULISTYOWATI as Deputy President Director;
b. Mr. SIS APIK WIJAYANTO as Enterprise and Commercial Banking Director;
c. Mr. MUHAMMAD Iqbal as Institutional Banking Director;
d. Mr. SILVANO WINSTON RUMANTIR as Wholesale and International Banking Director;
e. Mr. SUSYANTO as Commissioner;
f. Mr. ASKOLANI as Commissioner;
who were each appointed based on the resolutions of the Annual GMS for the Fiscal Year 2019
dated February 20, 2020, in conjunction with the Extraordinary GMS in 2020 dated September 2,
2020; the Annual GMS for the Fiscal Year 2019 dated February 20, 2020, in conjunction with the
Extraordinary GMS in 2022 dated August 31, 2022, in conjunction with the Annual GMS for the
Fiscal Year 2022 dated March 15, 2023; the Extraordinary GMS in 2020 dated September 2, 2020,
in conjunction with the Extraordinary GMS in 2022 dated August 31, 2022, in conjunction with the
Annual GMS for the Fiscal Year 2022 dated March 15, 2023; the Extraordinary GMS in 2020 dated
September 2, 2020, in conjunction with the Extraordinary GMS in 2022 dated August 31, 2022,
in conjunction with the Annual GMS for the Fiscal Year 2022 dated March 15, 2023; the Annual
GMS for the Fiscal Year 2019 dated February 20, 2020; and the Extraordinary GMS in 2019 dated
August 30, 2019, with thanks for their contributions of time and ideas during their tenure as the
Management of the Company.
2. Transfered the assignment of the individuals listed below as members of the Board of Directors
of the Company as follows:
a. PUTRAMA W. SETYAWAN from Retail Banking Director to Deputy President Director;
b. CORINA LEYLA KARNALIES from Digital and Integrated Transaction Banking Director to Retail
Banking Director;
who were each appointed based on the resolutions of the Extraordinary GMS in 2022 dated
August 31, 2022, in conjunction with the Annual GMS for the Fiscal Year 2022 dated March 15,
2023, and the Annual GMS for the Fiscal Year 2019 dated February 20, 2020, in conjunction with
the Extraordinary GMS in 2022 dated August 31, 2022, in conjunction with the Annual GMS for
the Fiscal Year 2022 dated March 15, 2023, with their term of office continuing for the remainder
of their respective terms, in accordance with the resolution of the GMS appointing them.
3. Appointed the following names to the Company’s Management:
a. Mr. HUSSEIN PAOLO KARTADJOEMENA as Digital and Integrated Transaction Banking
Director;
b. Mr. I MADE SUKAJAYA as Enterprise and Commercial Banking Director;
c. Mr. MUNADI HERLAMBANG as Institutional Banking Director;
d. Mr. AGUNG PRABOWO as Wholesale and International Banking Director;
e. Mr. ASKOLANI as Commissioner;
f. Mr. MOHAMAD YUSUF PERMANA as Commissioner.
4. The term of office of the members of the Board of Directors and the Board of Commissioners
appointed as referred to in item 3, in accordance with the provisions of the Company’s Articles
of Association, taking into account the laws and regulations in the Capital Market sector, and
without prejudice to the rights of the GMS to dismiss them at any time.
5. With the dismissal, changes in job titles, transfer of duties, and the appointment of the members
of the Board of Directors and the Board of Commissioners of the Company as referred to in
items 1, 2, and 3, the composition of the members of the Board of Directors and the Board of
Commissioners of the Company is as follows:
a. Board of Directors:
President Director: Royke Tumilaar
Deputy President Director: Putrama W. Setyawan
Digital and Integrated Transaction Banking Director: Hussein Paolo Kartadjoemena
Enterprise and Commercial Banking Director: I Made Sukajaya
Finance Director: Novita Widya Anggraini
Risk Management Director: David Pirzada
Institutional Banking Director: Munadi Herlambang
Network and Services Director: Ronny Venir
Retail Banking Director: Corina Leyla Karnalies
Technology and Operations Director: Toto Prasetio
Human Capital and Compliance Director: Mucharom
Wholesale and International Banking Director: Agung Prabowo
642 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
b Board of Commissioners:
President Commissioner/Independent Commissioner: Pradjoto
Vice President Commissioner: Pahala Nugraha Mansury
Commissioner: Askolani
Commissioner: Fadlansyah Lubis
Commissioner: Robertus Billitea
Commissioner: Mohamad Yusuf Permana
Independent Commissioner: Erwin Rijanto
Independent Commissioner: Sigit Widyawan
Independent Commissioner: Septian Hario Seto
Independent Commissioner: Iman Sugema
Independent Commissioner: Asmawi Syam
6. Members of the Board of Directors and the Board of Commissioners appointed as referred to in
item 3, paragraphs 1), 2), 3), 4), and 6), as well as members of the Board of Directors reassigned as
referred to in item 2, paragraph 1), may only carry out their duties after obtaining approval from
the Financial Services Authority (OJK) on the Capability and Suitability Assessment (Fit & Proper
Test) and complying with the applicable laws and regulations. In the event that the aforementioned
members of the Board of Directors and the Board of Commissioners are subsequently not
approved as members of the Board of Directors and the Board of Commissioners in the Capability
and Suitability Assessment (Fit & Proper Test) by the OJK, they will be respectfully dismissed as
of the date the decision on the results of the OJK's Capability and Suitability Assessment (Fit &
Proper Test) is issued.
7. Requested the Board of Directors to submit a written request to the Financial Services Authority
(OJK) for the implementation of the Capability and Suitability Assessment (Fit & Proper Test) for
the members of the Board of Directors and the Board of Commissioners appointed as referred
to in item 3, paragraphs 1), 2), 3), 4), and 6), as well as the members of the Board of Directors
reassigned as referred to in item 2, paragraph 1).
8. Members of the Board of Directors and the Board of Commissioners appointed as referred to
in item 3 who are still holding other positions that are prohibited by laws and regulations from
being held concurrently with the position of member of the Board of Directors and the Board of
Commissioners of a State-Owned Enterprise, must resign or be dismissed from that position.
9. Granted authority with substitution rights to the Board of Directors of the Company to state the
decisions made in this GMS in the form of a Notarial Deed, and to appear before a Notary or
authorized official to make any necessary adjustments or corrections as required by the relevant
authorities for the implementation of the meeting's resolutions.
Follow-up on the The decision has been effective. The appointed Board of Directors and Board of Commissioners
Meeting’s Decision are currently in the process of the OJK's Fit & Proper Test.
Realization Realized
The decision regarding the approval of changes to the Bank’s management is made by the Series A Dwiwarna shareholders. This is in
*)
accordance with the scope of the special rights held by the Series A Dwiwarna shareholders as stipulated in the Articles of Association of BNI.
Realization of Dividends Payment [ACGS A.1.1]
In accordance with the decision of Agenda Item II of the Annual GMS on March 4, 2024, regarding the
Approval of the Use of Net Profit for the Fiscal Year 2023, BNI has made a Cash Dividend payment for the
performance of the Fiscal Year 2023 with the following details:
Cash Dividend Distributed (Rp-billion) IDR10,454,738,074,671
Dividend per Share (Rp) IDR280.49516984960
Dividend Distribution Ratio from Net Profit for the Year Attributable to Owners of the
50%
Parent Entity for the Fiscal Year 2023 (%)
Announcement Date March 5, 2024
Payment Date April 2, 2024
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
643
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
INFORMATION ON THE DECISION TO HOLD THE 2023 AGMS FOR THE FISCAL YEAR 2022
Throughout the fiscal year 2023, BNI held 2 (two) GMS meetings, namely the Annual GMS for the Fiscal Year
2022, held on March 15, 2023, and the Extraordinary GMS, held on September 19, 2023. All decisions from
both of these GMS meetings were implemented in 2023, so there are no decisions from the GMS for the
Fiscal Year 2022 that need to be followed up in 2024. Below is the information on the results of the Annual
GMS for the Fiscal Year 2022, dated March 15, 2023, and their follow-up actions:
Minutes of March 15, 2023 AGMS Resolutions
The decision of the 2023 Annual GMS for the Fiscal Year 2022 has been documented in Deed No. 15 dated
March 15, 2023, made by and before Ashoya Ratam, S.H., M.Kn., Notary in South Jakarta Administrative City
(Notary). The details of the decisions from the Annual GMS dated March 15, 2023, are as follows:
Agenda I Approval of the Annual Report and Ratification of the Company's Consolidated Financial Report,
Approval of the Board of Commissioners’ Supervisory Duties Report and Ratification of the Financial
Report of the Micro and Small Business Funding Program (PUMK) for the Fiscal Year 2022, as well
as granting full release and discharge (volledig acquit et de charge) to the Company's Board of
Directors and Board of Commissioners for the management and supervisory actions carried out
during the Fiscal Year 2022.
Number of 1 (one) person submitted feedback from the Shareholder or their authorized representatives
Shareholders’ Inquiries
Voting Result Agree Disagree Abstain
[ACGS A.2.6]
15,897,630,677 shares, or 700 shares, or 0.0000044% 36,746,989 shares, or
99.9999956% of the total shares of the total shares with valid 0.2311476% of the total shares
with valid voting rights present voting rights present at the with valid voting rights present
at the meeting. meeting. at the meeting.
Meeting Resolutions 1. Approved the Company's Annual Report including the Board of Commissioners’ Supervisory
Duties Report for the Fiscal Year 2022.
2. Ratified:
a. The Company's Consolidated Financial Report for the Fiscal Year 2022, which was audited
by the Public Accounting Firm Tanudiredja, Wibisana, Rintis & Partner (a member firm of the
PwC global network) according to Report No. 00007/2.1025/AU.1/07/0222-2/1/I/2023 dated
January 20, 2023 with a fair opinion in all material respects on the Group's consolidated
financial position as of December 31, 2022, as well as the consolidated financial performance
and consolidated cash flows for the year ending on that date in accordance with Financial
Accounting Standards in Indonesia.
b. The Financial Report of the Micro and Small Business Funding Program (PUMK) for the Fiscal
Year 2022, which has been audited by the Public Accounting Firm Tanudiredja, Wibisana, Rintis
& Partner (a member firm of the PwC global network) according to Report No. 00033/2.1025/
AU.2/07/0222-2/1/II/2023 dated February 3, 2023 with a fair opinion in all material respects on
the financial position of the MSE Funding Program as of December 31, 2022, as well as the
financial performance and cash flows for the year ending on that date, in accordance with the
Financial Accounting Standards for Entities Without Public Accountability
3. Provided full release and discharge (volledig acquit et de charge) to all members of the Board of
Directors and members of the Board of Commissioners for the management and supervision
actions they carried out during Fiscal Year 2022, so long as these actions were not criminal acts
and such actions are reflected in the Annual Report, Company Consolidated Financial Report
and Micro and Small Business Funding Program Report (PUMK) for the Fiscal Year 2022.
Follow-up on the Resolutions were realized immediately
Meeting’s Decision
Realization Already realized
644 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Agenda II Approval of the Use of the Company’s Net Profit for the Fiscal Year 2022
Number of No Shareholders submitted questions or responses
Shareholders’ Inquiries
Voting Result Agree Disagree Abstain
[ACGS A.2.6]
15,897,630,677 shares, or 700 shares, or 0.0000044% 18,526,840 shares, or
99.9999956% of the total shares of the total shares with valid 0.1165384% of the total shares
with valid voting rights present voting rights present at the with valid voting rights present
at the meeting. meeting. at the meeting.
Meeting Resolutions Approved the Use of the Company’s Net Profit for the Fiscal Year 2022, amounting to
Rp18,312,053,106,091, with the following details:
1. 40% (forty percent) of the Company’s Net Profit, or amounting to Rp7,324,821,242,436, is
designated to be distributed as cash dividends to the shareholders, with the following payment
terms:
a. The dividend portion for the State, representing 60% (sixty percent) of the shares, or amounting
to Rp4,394,892,745,535, will be deposited into the State Treasury General Account .
b. The dividend for the ownership of 40% (forty percent) of the public shares, amounting to
Rp2,929,928,496,893, will be distributed to the shareholders in accordance with their respective
ownership proportions.
c. Grant authority and power to the Board of Directors of the Company with substitution rights
to determine the schedule, procedure, and implementation of the dividend payment for the
Fiscal Year 2022 in accordance with the applicable provisions.
2. 60% (sixty percent) of the Company’s Net Profit, or amounting to Rp10,987,231,863,663, is
designated as Retained Earnings.
Follow-up on the BNI has distributed Dividends to Shareholders on April 14, 2023.
Meeting’s Decision
Realization Already realized
Agenda III Determination of Remuneration (Salary/Honorarium, Facilites, and Benefits) for 2023 and Tantiem for
[ACGS A.2.1] Fiscal Year 2022 for the Company’s Board of Directors and Board of Commissioners.
Number of No Shareholders submitted questions and responses
Shareholders’ Inquiries
Voting Result Agree Disagree Abstain
[ACGS A.2.6]
15,306,843,571 shares, or 590,787,806 shares, or 30,608,898 shares, or
96.2837998% of the total shares 3.7162002% of the total shares 0.1925375% of the total shares
with valid voting rights present with valid voting rights present with valid voting rights present
at the meeting. at the meeting. at the meeting.
Meeting Resolutions 1. Granted authority and power of attorney to Series A Dwiwarna Shareholders to determine the
[ACGS A.2.1] amount of Tantiem for Fiscal Year 2022, as well as to determine the salaries/honorarium, benefits,
facilities, and other incentives, including but not limited to Long Term Incentives, for members of
the Board of Commissioners for 2023.
2. Granted authority and power to the Board of Commissioners, with prior written approval from
the Series A Dwiwarna Shareholders, to determine the amount of the Bonus for the 2022 Fiscal
Year, as well as to set the salary/honorarium, allowances, facilities, and other incentives including
but not limited to Long Term Incentives, for the members of the Board of Directors for the year
2023.
Follow-up on the The Series A Dwiwarna Shareholders have determined the amount of the Bonus for the 2022 Fiscal
Meeting’s Decision Year, as well as set the salary/honorarium, allowances, facilities, and other incentives including
but not limited to Long Term Incentives, for the members of the Board of Commissioners for the
year 2023 based on the Ministry of SOEs Letter No. SR-25/Wk2.MBU.A/07/2023 dated July 4, 2023.
The Board of Commissioners, with prior approval from the Series A Dwiwarna Shareholders, has
determined the amount of the Bonus for the 2022 Fiscal Year, as well as set the salary/honorarium,
allowances, facilities, and other incentives including but not limited to Long Term Incentives, for
the members of the Board of Directors for the year 2023 based on Letter No. DK/84 dated July 5,
2023.
Realization Already realized
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
645
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Agenda IV Appointment of Public Accountant and/or Public Accounting Firm to Audit the Company's
Consolidated Financial Statements and the Micro and Small Business Funding Program (PUMK)
Financial Statements for the 2023 Fiscal Year
Number of No Shareholders submitted questions or responses
Shareholders’ Inquiries
Voting Result Agree Disagree Abstain
[ACGS A.2.6]
15.894.478.077 shares, or 3.153.300 shares, or 18.524.998 shares, or
99,9801650% of the total shares 0,0198350% of the total shares 0,1165268% of the total shares
with valid voting rights present with valid voting rights present with valid voting rights present
at the meeting. at the meeting. at the meeting.
Meeting Resolutions 1. Approved the appointment of the Tanudiredja, Wibisana, Rintis & Partner Public Accounting Firm
(a member firm of the PcW Global network), as the Public Accounting Firm that will audit the
Company’s Consolidated Financial Statements, Micro and Small Business Funding Program
Reports ( PUMK), as well as other reports for Fiscal Year 2023.
2. Granted power and authority to the Company’s Board of Commissioners to determine the
honorarium and other requirements related to the appointment of the Public Accountant and/or
Public Accounting Firm Tanudiredja, Wibisana, Rintis & Partner (a member firm of the PcW Global
network), and to dismiss and appoint Substitute Public Accountants and/or Public Accounting
Firms in the event that the appointed Publi Accounting Firm for whatever reason is unable
to complete the audit of the Company’s Consolidated Financial Statements, Micro and Small
Business Funding Program Report (PUMK) and other reports for the Fiscal Year 2023, including
determining the honorarium and other requirements for the Substitute Public Accountant and/or
the Public Accounting Firm.
Follow-up on the Already realized. The Company reported the appointment of the Company’s Public Accountants
Meeting’s Decision and/or Public Accounting Firm via Letter No CSE/7/1786 dated March 21, to 2023.
Realization Already realized
Agenda V Approval of the Company’s Share Buyback Plan and the Transfer of Buyback Shares Held as Treasury
Stock
Number of No Shareholders submitted questions and responses
Shareholders’ Inquiries
Voting Result Agree Disagree Abstain
[ACGS A.2.6]
13,698,324,747 shares, or 2,199,306,630 shares, or 20,129,598 shares, or
86.1658220% of the total shares 13.8341780% of the total shares 0.1266201% of the total shares
with valid voting rights present with valid voting rights present with valid voting rights present
at the meeting. at the meeting. at the meeting.
Meeting Resolutions 1. Approved the buyback of the Company’s shares that have been issued and listed on the
Indonesia Stock Exchange (BEI) with a total nominal value of all buybacks of a maximum of
Rp905,000,000,000.
2. Granted power and authority to carry out the buyback of the Company’s shares to the Company’s
Board of Directors.
3. Approved the Share Ownership Program for Employees and/or the Share Ownership Program
for Board of Directors and Board of Commissioners as one of the options for transferring shares
resulting from the buyback that are held as treasury stock.
4. Granted power and authority to implement the Share Ownership Program for Employees and/or
Share Ownership Program for the Board of Directors and Board of Commissioners to:
a. The Company’s Board of Directors with the approval of the Series A Dwiwarna Shareholders
to implement the Share Ownership Program for the Board of Directors and Board of
Commissioners;
b. The Company’s Board of Directors to implement the Share Ownership Program for Employees;
while still paying attention to applicable laws and regulations.
Follow-up on the BNI has completed the buyback period until September 15, 2024, as stated in BNI's Letter No.
Meeting’s Decision CSE/7/6082 dated September 17, 2024
Realization Already realized
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Agenda VI Approval of the Company's Recovery Plan and Resolution Plan
Number of No Shareholders submitted questions or responses
Shareholders’ Inquiries
Voting Result Agree Disagree Abstain
[ACGS A.2.6]
15,897,630,677 shares, or 700 shares, or 0.0000044% 20,593,255 shares, or
99.9999956% of the total shares of the total shares with valid 0.1295366% of the total shares
with valid voting rights present voting rights present at the with valid voting rights present
at the meeting. meeting. at the meeting.
Meeting Resolutions 1. Approved the Company’s Updated Action Plan (Recovery Plan) for the Year 2022/2023; and
2. Approved the Company’s 2022 Resolution Plan.
Follow-up on the Resolution immediately effective
Meeting’s Decision
Realization Already realized
Agenda VII Ratification and Reporting of the Implementation of the Delegation of Authority to the Board of
Commissioners to Approve the Founders' Written Statement in Relation to the Amendment of the
Company's Pension Fund Regulations Based on the GMS Resolution in Deed Number 42 of 1999
Number of No Shareholders submitted questions or responses
Shareholders’ Inquiries
Voting Result Agree Disagree Abstain
[ACGS A.2.6]
13,607,268,523 shares, or 2,290,362,854 shares, or 29,074,553 shares, or
85.5930560% of the total shares 14.4069440% of the total shares 0.1828861% of the total shares
with valid voting rights present with valid voting rights present with valid voting rights present
at the meeting. at the meeting. at the meeting.
Meeting Resolutions 1. Approved the ratification of the delegation of authority from the GMS to the Board of
Commissioners to approve the Founders' Written Statement in relation to the Amendment of the
Company's Pension Fund Regulations based on Deed Number 42 of 1999, which is still in effect
to this day.
2. Approve the re-delegation of authority from the GMS to the Board of Commissioners to approve
the Founders' Written Statement in relation to the amendment of the Company's Pension Fund
Regulations, and thereafter, periodic reaffirmation will be requested from the GMS every 3 (three)
years.
Follow-up on the The resolutions were immediately effective
Meeting’s Decision
Realization Realized
Agenda VIII Report on The Realization of the Use of Funds from the Public Offering of PT Bank Negara Indonesia
(Persero) Tbk Environmentally Friendly Bonds (Green Bond) in 2022
Number of No Shareholders submitted questions or responses
Shareholders’ Inquiries
Voting Result This agenda item is a report to the GMS in accordance with applicable regulations, therefore no
decision was made on this agenda item
Meeting Resolutions The Report on the Realization of the Use of Funds from the Public Offering of Environmental-
Awareness Bonds (Green Bond) I PT Bank Negara Indonesia (Persero) Tbk for the Year 2022 is a
report, therefore no decision was made.
Follow-up on the -
Meeting’s Decision
Realization -
Agenda IX Changes in the Composition of the Company’s Management
[ACGS A.2.3]
Number of No Shareholders submitted questions or responses
Shareholders’ Inquiries
Voting Result Agree Disagree Abstain
[ACGS A.2.6]
12,197,412,856 shares, or 3,700,218,521 shares, or 47,039,429 shares, or
76.7247181% of the total shares 23.2752819% of the total shares 0.2958895% of the total shares
with valid voting rights present with valid voting rights present with valid voting rights present
at the meeting. at the meeting. at the meeting.
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Meeting Resolutions 1. Respectfully dismissed Mr. Sigit Widyawan as the Independent Commissioner of the Company,
[ACGS A.2.3] who was appointed based on the Annual GMS Resolution for the 2017 Fiscal Year dated March 20,
2018, effective as of the closing of the GMS, with thanks for his contributions of time and thought
during his tenure as a member of the Company's Board.
2. Changed the nomenclature of positions for members of the Company’s Board of Directors as
follows
No. Previous To Become
1. Treasury Director Retail Banking Director
2. Consumer Banking Director Digital and Integrated Transaction Banking
Director
3. Corporate and International Banking Wholesale and International Banking
Director Director
3. Transferred the assignments of the following names as members of the Company’s Board of
Directors:
No. Name Previous To Become
1. Putrama W. Setyawan Treasury Director Retail Banking Director
2. Corina Leyla Karnalies Dirktur Consumer Banking Digital and Integrated
Director Transaction Banking Director
3. Silvano Winston Corporate and International Wholesale and International
Rumantir Banking Director Banking Director
4. Muhammad Iqbal Enterprise and Commercial Institutional Banking Director
Banking Director
3. Sis Apik Wijayanto Institutional Banking Director Enterprise and Commercial
Banking Director
Each of whom was appointed based on the Extraordinary General Meeting of Shareholders
(RUPSLB) Resolution for 2022 dated August 31, 2022, the Annual General Meeting of Shareholders
(RUPS) Resolution for the 2019 Fiscal Year dated February 20, 2020 in conjunction with the
Extraordinary General Meeting of Shareholders (RUPSLB) Resolution for 2022 dated August 31,
2022, the Extraordinary General Meeting of Shareholders (RUPSLB) Resolution for 2020 dated
September 2, 2020 in conjunction with the Extraordinary General Meeting of Shareholders
(RUPSLB) Resolution for 2022 dated August 31, 2022, the Extraordinary General Meeting of
Shareholders (RUPSLB) Resolution for 2020 dated September 2, 2020 in conjunction with the
Extraordinary General Meeting of Shareholders (RUPSLB) Resolution for 2022 dated August 31,
2022, and the Annual General Meeting of Shareholders (RUPS) Resolution for the 2019 Fiscal Year
dated February 20, 2020 in conjunction with the Extraordinary General Meeting of Shareholders
(RUPSLB) Resolution for 2022 dated August 31, 2022, with their term of office continuing for the
remainder of their respective terms, in accordance with the relevant appointment resolution from
the GMS.
4. Appointed the following names to the Company Management:
1) Mr. Sigit Widyawan - as Independent Commissioner;
2) Sdr. Robertus Billitea – as Commissioner.
5. The term of office of the members of the Board of Commissioners appointed as referred to in
point 4 shall be in accordance with the provisions of the Company's Articles of Association, with
due regard to the laws and regulations in the Capital Market sector, and without prejudice to the
GMS's right to dismiss them at any time.
6. With the changes in job titles and the transfer of duties of the members of the Board of Directors
as referred to in points 2 and 3, as well as the dismissal and appointment of members of the
Board of Commissioners as referred to in points 1 and 4, the composition of the members of the
Board of Directors and the Board of Commissioners of the Company shall be as follows:
a. Board of Directors
1) President Director: Royke Tumilaar
2) Deputy President Director: Adi Sulistyowati
3) Digital and Integrated Transaction Banking Director: Corina Leyla Karnalies
4) Enterprise and Commercial Banking Director: Sis Apik Wijayanto
5) Finance Director: Novita Widya Anggraini
6) Risk Management Director: David Pirzada
7) Institutional Banking Director: Muhammad Iqbal
8) Network and Services Director: Ronny Venir
9) Retail Banking Director: Putrama W. Setyawan
10)Technology and Operations Director: Toto Prasetio
11) Human Capital and Compliance Director: Mucharom
12)Wholesale and International Banking Director: Silvano Winston Rumantir
b. Board of Commissioners
1) President Commissioner/Independent Commissioner: Agus Dermawan Wintarto Martowardojo
2) Vice President Commissioner: Pradjoto
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3) Commissioner: Askolani
4) Commissioner: Susyanto
5) Commissioner: Fadlansyah Lubis
6) Commissioner: Robertus Billitea
7) Independent Commissioner: Erwin Rijanto
8) Independent Commissioner: Sigit Widyawan
9) Independent Commissioner: Asmawi Syam
10)Independent Commissioner: Septian Hario Seto
11) Independent Commissioner: Iman Sugema
7. A member of the Board of Commissioners appointed as referred to in point 4, who still holds another
position that is prohibited by the prevailing laws and regulations from being held concurrently
with the position of a member of the Board of Directors or the Board of Commissioners in a State-
Owned Enterprise, must resign or be dismissed from that position.
8. Grant authority with the right of substitution to the Board of Directors of the Company to declare
the decisions made in this GMS in the form of a Notarial Deed, to appear before a Notary or
authorized official, and to make any necessary adjustments or corrections if required by the
relevant authorities for the implementation of the meeting's resolutions.
Follow-up on the Resolutions are immediately effective
Meeting’s Decision
Realization Realized
Realization of Dividend Payment
In connection with Agenda Item II of the Annual GMS for the 2022 Fiscal Year regarding the Approval of the
Use of Net Profit for the 2022 Fiscal Year, BNI has made a Cash Dividend payment based on the performance
of the 2022 Fiscal Year with the following details:
Cash Dividends Distributed (Rp-billion) IDR7,324,821,242,436,-
Dividends per Share (IDR) IDR392.780105040
Dividend Distribution Ratio from Net Profit for the Year Attributable to Owners of the
40%
Parent Entity for Fiscal Year 2023 (%)
Announcement Date March 16, 2023
Payment Date April 14, 2023
MINUTES OF RESOLUTIONS OF THE EXTRAORDINARY GMS, SEPTEMBER 19, 2023
The decision of the Extraordinary General Meeting of Shareholders (EGMS) 2023 has been documented
in Deed No. 17 dated September 19, 2023, created by and in the presence of Ashoya Ratam, S.H., M.Kn., a
Notary in South Jakarta Administrative City (Notary). The details of the decision of the Extraordinary General
Meeting of Shareholders dated September 19, 2023, are as follows:
Agenda I Approval of the Stock Split and the Amendment of Article 4 of the Company's Articles of
Association regarding the Company's Capital.
Number of No Shareholders submitted questions or responses
Shareholders’ Inquiries
Results of Voting Agree Disagree Abstain
[ACGS A.2.6]
15.783.001.088 shares, or 4.400 shares, or 0,0000279% 31.887.016 shares, or
99,9999721% of the total shares of the total shares with valid 0,2020339% of the total shares
with valid voting rights present voting rights present at the with valid voting rights present
at the meeting. meeting. at the meeting.
Meeting Resolution 1. Approved the implementation of the Company's Stock Split with a ratio of 1:2 (one to two), thus:
a. The nominal value per Series A Dwiwarna Share and Series B Share will be reduced from
Rp7,500 (seven thousand five hundred rupiah) to Rp3,750 (three thousand seven hundred fifty
rupiah), with the following provisions:
i. 1 (one) Series A Dwiwarna share will remain as a Series A Dwiwarna share owned by the
Republic of Indonesia, with a nominal value of Rp3,750 (three thousand seven hundred fifty
rupiah); and
ii. 1 (one) Series A Dwiwarna share will become 1 (one) Series B share owned by the State of
the Republic of Indonesia with a nominal of Rp3,750,- per share;
b. The nominal value per Series C Share will be reduced from Rp375 (three hundred seventy-five
rupiah) to Rp187.5 (one hundred eighty-seven point five rupiah).
2. In connection with the Company's Stock Split, it is agreed to amend Article 4 paragraphs (1) and
(2) of the Articles of Association. Therefore, Article 4 paragraphs (1) and (2) will read as follows:
2024 Annual Report
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CAPITAL
Article 4
1. The authorized capital of the Company is Rp15,000,000,000,000.00 (fifteen trillion rupiah), which
is divided into:
a. 1 (one) Series A Dwiwarna share, with a nominal value of Rp3,750.00 (three thousand seven
hundred fifty rupiah);
b. 578,683,733 (five hundred seventy-eight million six hundred eighty-three thousand seven
hundred thirty-three) Series B shares, each with a nominal value of Rp3,750.00 (three thousand
seven hundred fifty rupiah); and
c. 68,426,325,320 (sixty-eight billion four hundred twenty-six million three hundred twenty-five
thousand three hundred twenty) Series C shares, each with a nominal value of Rp187.50 (one
hundred eighty-seven point five rupiah);
2. Of the authorized capital, approximately 54.05% (fifty-four point zero five percent) or a total
of 37,297,312,916 (thirty-seven billion two hundred ninety-seven million three hundred twelve
thousand nine hundred sixteen) shares have been issued, subscribed, and paid-up, with a total
nominal value of Rp9,054,806,974,125.00 (nine trillion fifty-four billion eight hundred six million
nine hundred seventy-four thousand one hundred twenty-five rupiah), which consists of:
a. 1 (one) Series A Dwiwarna share, with a nominal value of Rp3,750.00 (three thousand seven
hundred fifty rupiah);
b. 578,683,733 (five hundred seventy-eight million six hundred eighty-three thousand seven
hundred thirty-three) Series B shares, with a total nominal value of Rp2,170,063,998,750.00
(two trillion one hundred seventy billion sixty-three million nine hundred ninety-eight
thousand seven hundred fifty rupiah);
c. 36,718,629,182 (thirty-six billion seven hundred eighteen million six hundred twenty-
nine thousand one hundred eighty-two) Series C shares, with a total nominal value of
Rp6,884,742,971,625.00 (six trillion eight hundred eighty-four billion seven hundred forty-two
million nine hundred seventy-one thousand six hundred twenty-five rupiah).
3. Approved to grant authority and power to the Board of Directors of the Company, with the
right of substitution, to take all necessary actions in connection with the implementation of the
Company’s Stock Split, including but not limited to organizing and determining the procedures
and schedule for the implementation of the stock nominal value split (Stock Split) in accordance
with the regulations in the Capital Markets sector, to formalize/record this decision in a deed
made before a Notary, including confirming the composition of the Company’s shareholders (if
necessary), and/or amending the Company’s Articles of Association in this Meeting’s resolution to
the relevant authorities, as well as to take all necessary actions in accordance with the applicable
laws and regulations.
Meeting Resolution The decision has been enacted. The results of the Stock Split were implemented starting on October
Follow Up 10, 2023, based on the letter from PT Bursa Efek Indonesia Number Peng-00240/BEI.POP/10-2023
dated October 5, 2023, regarding the matter. The amendment to the Articles of Association has been
received by the Ministry of Law and Human Rights through Letter Number AHU-AH.01.03-0119983
dated September 19, 2023. The Deed of Amendment to the Articles of Association No. 18 dated
September 19, 2023, has been reported to the OJK through Letter Number CSE/7/6636 dated October
12, 2023.
Realization Already realized
Agenda II Changes in the Composition of the Company’s Management
[ACGS A.2.3]
Number of No Shareholders submitted questions or responses
Shareholders’ Inquiries
Results of Voting Agree Disagree Abstain
[ACGS A.2.6]
12,114,010,739 shares, or 3,668,994,749 shares, or 37,581,516 shares, or
76.7535103% of the total shares 23.2464897% of the total shares 0.2381138% of the total shares
with valid voting rights present with valid voting rights present with valid voting rights present
at the meeting. at the meeting. at the meeting.
Meeting Resolution 1. Honorably dismissed Mr. Agus Dermawan Wintarto Martowardojo from his position as
[ACGS A.2.3] President Commissioner/Independent Commissioner of the Company, appointed based on the
resolution of the Annual General Meeting of Shareholders for the 2019 fiscal year on February
20, 2020, effective from the closing of the General Meeting of Shareholders, with thanks for the
contributions of time and thought during his tenure as the Company's Management;
2. Transferred the assignment of Mr. Pradjoto from his previous position as Deputy President
Commissioner/Independent Commissioner to President Commissioner/Independent
Commissioner of the Company, appointed based on the resolution of the Annual General Meeting
of Shareholders for the 2019 fiscal year on February 20, 2020, with a term of office continuing the
remainder of his previous term as per the resolution of the General Meeting of Shareholders that
appointed him.
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3. Appointed Sdr. Pahala Nugraha Mansury as sebagai Deputy President Commissioner of the
Company.
4. The term of office of the members of the Board of Commissioners appointed as referred to in
item 3, in accordance with the provisions of the Company's Articles of Association, with due
regard to the laws and regulations in the Capital Markets sector, and without prejudice to the right
of the General Meeting of Shareholders to dismiss them at any time.
5. With the dismissal, transfer of duties, and appointment of the members of the Board of
Commissioners of the Company as referred to in items 1, 2, and 3, the composition of the
members of the Company's Board of Commissioners will be as follows:
1) President Commissioner/Independent Commissioner: Pradjoto
2) Vice President Commissioner: Pahala Nugraha Mansury
3) Commissioner: Askolani
4) Commissioner: Susyanto
5) Commissioner: Fadlansyah Lubis
6) Commissioner: Robertus Billitea
7) Independent Commissioner: Erwin Rijanto
8) Independent Commissioner: Sigit Widyawan
9) Independent Commissioner: Asmawi Syam
10)Independent Commissioner: Septian Hario Seto
11) Independent Commissioner: Iman Sugema
6. The members of the Board of Commissioners who are reassigned as referred to in item 2 and
appointed as referred to in item 3 can only carry out their duties after obtaining approval from
the Financial Services Authority (OJK) regarding the Capability and Fitness Assessment (Fit
& Proper Test) and complying with the applicable laws and regulations. In the event that the
member of the Board of Commissioners is later declared not approved as a member of the Board
of Commissioners in the Capability and Fitness Assessment (Fit & Proper Test) by the OJK, the
member of the Board of Commissioners will be honorably dismissed starting from the date the
decision of the OJK's Capability and Fitness Assessment (Fit & Proper Test) results is issued.
7. Requested the Board of Directors to submit a written application to the Financial Services
Authority (OJK) for the implementation of the Capability and Fitness Assessment (Fit & Proper
Test) for the members of the Board of Commissioners who are reassigned as referred to in item
2 and appointed as referred to in item 3.
8. A member of the Board of Commissioners appointed as referred to in item 3 who still holds
another position that is prohibited by regulations from being held concurrently with the position
of a Board of Commissioners member in a State-Owned Enterprise must resign or be dismissed
from that position.
9. Granted authority with the right of substitution to the Board of Directors of the Company to declare
the decisions made by this General Meeting of Shareholders in the form of a Notarial Deed, as
well as to appear before a Notary or authorized official and make any necessary adjustments
or corrections if required by the relevant authorities for the implementation of the meeting's
decision.
Meeting Resolution The resolutions were effective immediately
Follow Up
Realization Already realized.
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Board of
Commissioners
The Board of Commissioners is a key organ within the Bank’s Governance structure, responsible for overseeing
the Board of Directors in managing the Bank and providing advice or recommendations to the Board of Directors
in determining the direction of the Bank’s performance objectives, as well as ensuring the Bank’s compliance
with all applicable laws and regulations. Additionally, the Board of Commissioners also ensures that the Bank has
implemented the principles of Good Corporate Governance at every level of the organisation.
LEGAL BASIS Commissioners Charter serves as a guideline and
code of conduct for the Board of Commissioners,
The establishment and appointment of BNI’s Board providing a reference for the execution of their duties
of Commissioners are guided by several legal and responsibilities in overseeing the management
foundations and regulations, including: policies and the conduct of the Company’s
1) Law No. 40 of 2007 concerning Limited Liability operations by the Board of Directors in accordance
Companies, as amended by Law No. 6 of 2023 with the principles of Good Corporate Governance
concerning the Stipulation of Government (GCG). This Charter is binding on all members of the
Regulation in Lieu of Law No. 2 of 2022 on Job Board of Commissioners, serving as a framework
Creation into Law; to ensure that supervisory duties are performed
2) Law of the Republic of Indonesia No. 19 of 2003, efficiently, effectively, transparently, independently,
dated June 19, 2003, concerning State-Owned and with accountability, thereby promoting robust
Enterprises, as amended by Law No. 6 of 2023 corporate governance within the Bank. In general,
concerning the Stipulation of Government the contents of BNI’s Board of Commissioners
Regulation in Lieu of Law No. 2 of 2022 on Job Charter include:
Creation into Law; 1. Legal Basis;
3) Financial Services Authority Regulation No. 2. Structure;
33/POJK.04/2014, dated December 8, 2014, 3. Requirements for Board of Commissioners
concerning the Board of Directors and Board of Members;
Commissioners of Issuers or Public Companies; 4. Independent Commissioners;
4) Financial Services Authority Regulation No. 17 of 5. Duties, Authorities, Obligations, and
2023, dated September 14, 2023, concerning the Responsibilities of the Board of Commissioners;
Implementation of Governance for Commercial 6. Appointment and Dismissal of Board of
Banks; Commissioners Members;
5) Regulation of the Minister of State-Owned 7. Term of Office and Vacant Positions within the
Enterprises No. PER-2/MBU/03/2023 dated March Board of Commissioners;
3, 2023, concerning Guidelines for Governance 8. Meetings of the Board of Commissioners and
and Significant Corporate Activities of State- Joint Meetings with the Board of Directors;
Owned Enterprises; 9. Division of Work and Working Hours of the Board
6) Regulation of the Minister of State-Owned of Commissioners;
Enterprises No. PER-3/MBU/03/2023 dated March 10. Committees under the Board of Commissioners;
20, 2023, concerning the Organs and Human 11. Secretariat of the Board of Commissioners
Resources of State-Owned Enterprises; and the Corporate Secretary to the Board of
7) The Bank’s Articles of Association. Commissioners;
12. Corporate Values;
BOARD OF COMMISSIONERS CHARTER [ACGS 13. Work Ethics and Prohibitions for the Board of
D.1.1] Commissioners;
14. Transparency; and
The collaboration between the Board of 15. Induction Program.
Commissioners, the Board of Directors, and other
governance bodies is clearly defined in the Board The Board of Commissioners Charter is periodically
of Commissioners Charter, as formalized through reviewed and updated in accordance with applicable
BNI’s Board of Commissioners Decree No. KEP/024/ laws and regulations in Indonesia. This Charter is
DK/2024 dated October 22, 2024. The Board of accessible on BNI’s official website.
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CRITERIA OR QUALIFICATIONS OF THE 3. Every proposal for the replacement and/
BOARD OF COMMISSIONERS [ACGS D.3.9, D.3.11] or appointment of members of the Board of
All candidates and members of the BNI Board of Commissioners to the GMS must take into
Commissioners who are in office are confirmed to account the recommendations of the committee
have met the criteria set out in the BNI GCG Policy that carries out the nomination function.
as follows: 4. Members of the committee that carries out the
1. Members of the Board of Commissioners are nomination function who have a conflict of
appointed and dismissed by a GMS which must interest with the recommended proposal must
be attended by Series A Dwiwarna Shareholders disclose this in the recommended proposal.
and the decision of the GMS must be approved by 5. Replacement and/or appointment of members
Series A Dwiwarna Shareholders by considering of the Board of Commissioners prioritizes
the provisions in the Articles of Association professional composition, independence,
2. The procedures for appointing members of competency suitability, and attention to diversity
the Board of Commissioners refer to the OJK in terms of education (field of study), work
regulations concerning the Board of Directors experience, age, expertise without distinguishing
and Board of Commissioners of Issuers or Public ethnicity, religion, and race, which are needed
Companies and the regulations of the Minister appropriately in carrying out the duties and
of SOEs concerning SOE Organs and Human responsibilities of the Board of Commissioners.
Resources. The procedures for appointing 6. Appointment of members of the Board of
members of the Board of Commissioners include: Commissioners who come from employees or
a. Sources of prospective candidates for officials at institutions that carry out regulatory
members of the Board of Commissioners and/or supervisory functions of Banks and/or
come from: other financial services institutions is carried
1) Former Directors of SOEs; out after the person concerned has effectively
2) Board of Commissioners/Supervisory resigned as an employee or official and has
Board of SOEs; undergone a waiting period of at least 6 (six)
3) Structural Officials and Functional Officials months.
of the Government or 7. The GMS (General Meeting of Shareholders)
4) Other sources. resolution regarding the appointment and
b. The GMS/Minister may determine dismissal of members of the Board of
candidates proposed by the Nomination Commissioners also stipulates the effective
and Remuneration Committee to become date of such appointment and dismissal. In the
members of the Board of Commissioners. event that the GMS does not specify the date,
c. The determination of a person as a member of the appointment and dismissal of the members
the Board of Commissioners may be carried of the Board of Commissioners shall become
out after being declared to have passed the effective as of the closing of the GMS.
Fit and Proper Test (UKK) in accordance with 8. Members of the Board of Commissioners are
sectoral provisions. appointed for a term commencing from the date
d. In the event that the appointment of members determined by the GMS that appointed them
of the Board of Commissioners is carried out and ending at the closing of the fifth (5th) Annual
before the UKK in accordance with sectoral GMS following the date of their appointment,
provisions, the actions, duties and functions provided that the term shall not exceed five (5)
as members of the Board of Commissioners years. This is subject to the prevailing laws and
shall be accounted for from the date of regulations in the Capital Market and Banking
being declared to have passed the UKK in sectors, without prejudice to the right of the
accordance with sectoral provisions. GMS to dismiss any member of the Board of
e. Members of the Board of Commissioners as Commissioners at any time before the expiration
referred to in point d have an effective term of their term. Upon the expiration of their term,
of office since being determined by the GMS/ members of the Board of Commissioners may be
Minister. reappointed by the GMS for one additional term.
f. The curriculum vitae (CV) of prospective 9. Individuals eligible for appointment as members
members of the Board of Commissioners of the Board of Commissioners must meet
who will be proposed for appointment at the the following requirements at the time of
GMS must be available and announced at the appointment and throughout their term:
time of the GMS before the decision is made a. Possess good character, morals, and integrity,
regarding the appointment as members of and be legally competent.
the Board of Commissioners.
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b. Within five (5) years prior to appointment and members of the Board of Commissioners at any
during the term of office: time before the end of their term; and
1) Have never been declared bankrupt; 2) Upon the expiration of their term, members of
2) Have never served as a member of the Board of Commissioners may be reappointed
the Board of Directors and/or Board by the GMS for one (1) additional term of office.
of Commissioners held responsible
for causing a company to be declared STRUCTURE, NUMBER, AND COMPOSITION
bankrupt; OF THE BOARD OF COMMISSIONERS IN
3) Have never been convicted of a criminal 2024
offense that caused financial loss to the
state and/or is related to the financial The number and composition of BNI’s Board
sector; of Commissioners have been aligned with the
4) Have never served as a member of requirements to ensure the effective, objective, and
the Board of Directors and/or Board of independent execution of the Bank’s supervisory
Commissioners who, during their term of functions. All members of the Bank’s Board of
office: Commissioners meet the requirements regarding
a) Failed to convene an Annual GMS; the number, composition, and other provisions set
b) Had their accountability as a member forth in BNI’s Board of Commissioners Charter, as
of the Board of Directors and/or Board follows:
of Commissioners rejected by the GMS 1) As of December 31, 2024, BNI’s Board of
or failed to provide such accountability Commissioners consists of 11 (eleven) members,
to the GMS; and comprising 1 (one) President Commissioner/
c) Caused a company holding licenses, Independent Commissioner, 1 (one) Vice
approvals, or registrations from the President Commissioner, and 9 (nine) other
Financial Services Authority (OJK) Commissioners;
to fail in fulfilling its obligation to 2) The number of members of BNI’s Board of
submit annual reports and/or financial Commissioners does not exceed the number of
statements to the OJK or whose annual members of BNI’s Board of Directors;
reports and/or financial statements 3) The Board of Commissioners is led by the
were not approved and/or ratified by President Commissioner, who is independent of
the GMS. the Controlling Shareholder, other members of
c. Possess knowledge and/or expertise in fields the Board of Commissioners, and members of
required by the Company, along with other BNI’s Board of Directors;
qualifications as stipulated by the applicable 4) The replacement and/or appointment of members
laws and regulations governing the Company. of BNI’s Board of Commissioners has considered
d. Have a time commitment to the company. the recommendations of the Nomination and
10. The mechanisms for the appointment, Remuneration Committee, obtained the approval
replacement, dismissal, and/or resignation of of shareholders, and received the approval of the
members of the Board of Commissioners shall Financial Services Authority (OJK);
be guided by the prevailing laws and regulations 5) None of the members of BNI’s Board of
as well as the Company’s Articles of Association. Commissioners have family relationships up
to the third degree with fellow members of the
TERM OF OFFICE OF THE BOARD OF Board of Commissioners and/or the Board of
COMMISSIONERS [ACGS D.2.5, D.3.11] Directors and
6) All members of BNI’s Board of Commissioners
As stipulated in the Charter of the Board of have passed the Fit and Proper Test.
Commissioners, the maximum term of office for
members of the Board of Commissioners is two (2) In connection with the dismissal and appointment
consecutive terms, with the following provisions: of members of the Board of Commissioners based
1) Members of the Board of Commissioners are on the resolutions of the 2024 Annual GMS held on
appointed for a term commencing from the March 4, 2024, the composition of BNI’s Board of
date determined by the General Meeting of Commissioners has changed, as detailed below:
Shareholders (GMS) that appoints them and
ending at the close of the fifth (5th) Annual GMS Period January 1, 2024 – March 4, 2024:
following their appointment date, provided that During the period from January 1, 2024, to March
it does not exceed a period of five (5) years, 4, 2024, BNI’s Board of Commissioners consisted of
in accordance with prevailing capital market 11 (eleven) members, comprising 1 (one) President
and banking regulations. However, this does Commissioner/Independent Commissioner, 1 (one)
not preclude the right of the GMS to dismiss Vice President Commissioner, and 9 (nine) other
Commissioners.
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Composition of the Board of Commissioners January 1, 2024 - March 4, 2024
Effective Date of
Name Position Domicile Date of Appointment
Appointment
Pradjoto President Jakarta EGMS September 19, 2023 February 19, 2024
Commissioner/
Independent
Commissioner
Pahala Nugraha Vice President Jakarta EGMS September 19, 2023 February 19, 2024
Mansury Commissioner
Sigit Widyawan Independent Solo AGMS March 15, 2023 March 15, 2023
Commissioner
Askolani Commissioner Jakarta AGMS March 4, 2024 March 4, 2024
Asmawi Syam Independent Jakarta AGMS February 20, 2020 June 15, 2020
Commissioner
Septian Hario Seto Independent Jakarta AGMS February 20, 2020 August 14, 2020
Commissioner
Iman Sugema Independent Bogor AGMS February 20, 2020 August 14, 2020
Commissioner
Erwin Rijanto Slamet Independent Jakarta AGMS March 29, 2021 August 6, 2021
Commissioner
Fadlansyah Lubis Commissioner Jakarta EGMS August 31, 2022 December 23, 2022
Robertus Billitea Commissioner Jakarta AGMS March 15, 2023 September 11, 2023
Susyanto1) Commissioner Bogor AGMS February 20, 2020 July 27, 2020
1)
Ceased as Commissioner since March 4, 2024
Period of March 4, 2024 – December 31, 2024
During the period of March 4, 2024 – December 31, 2024, there was a change in the composition of the
Board of Commissioners based on the resolution of the 2024 Annual General Meeting of Shareholders
(AGMS) held on March 4, 2024. Following this change, the structure and composition of BNI’s Board of
Commissioners are as follows:
Composition of the Board of Commissioners March 4, 2024 – December 31, 2024
Effective Date of
Name Position Domicile Legal Basis of Appointment
Appointment
Pradjoto President Jakarta EGMS September 19, 2023 February 19, 2024
Commissioner/
Independent
[ACGS D.4.2]
Pahala Nugraha Vice President Jakarta EGMS September 19, 2023 February 19, 2024
Mansury Commissioner
Sigit Widyawan Independent Solo AGMS March 15, 2023 March 15, 2023
Commissioner
Askolani Commissioner Jakarta AGMS March 4, 2024 March 4, 2024
Asmawi Syam Independent Jakarta AGMS February 20, 2020 June 17, 2020
Commissioner
Septian Hario Seto Independent Jakarta AGMS February 20, 2020 August 14, 2020
Commissioner
Iman Sugema Independent Bogor AGMS February 20, 2020 August 14, 2020
Commissioner
Erwin Rijanto Slamet Independent Jakarta AGMS March 29, 2021 August 6, 2021
Commissioner
Fadlansyah Lubis Commissioner Jakarta EGMS August 31, 2022 December 23, 2022
Robertus Billitea Commissioner Jakarta AGMS March 15, 2023 September 11, 2023
Mohamad Yusuf Commissioner Bogor AGMS March 4, 2024 September 2, 2024
Permana
As of December 31, 2024, BNI does not have any female Independent Commissioners. With the current
composition of the Board of Commissioners, the Bank ensures that none of the Commissioners (including
Independent Commissioners) have served more than two consecutive five-year terms in the same capacity.
Detailed disclosures regarding the career history of each Commissioner can be found in the Company Profile
chapter, under the Board of Commissioners Profile sub-chapter, in the 2024 Annual Report. [ACGS (B)E.1.1]
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Basis for the Appointment of the Board of Commissioners Members
The appointment and dismissal of members of the Board of Commissioners are carried out by the General
Meeting of Shareholders (GMS) in accordance with the provisions of Article 14, paragraph (12) of the
Bank’s Articles of Association. The appointment details of each member of the Board of Commissioners are
presented in the table below:
No. Name Position Legal Basis of Appointment Term of Office
1 Pradjoto President EGMS September 19, 2023 2020-2025*
Commissioner/
Independent
Commissioner
2 Pahala Nugraha Mansury Vice President EGMS September 19, 2023 2023-2028
Commissioner
3 Sigit Widyawan Independent AGMS March 15, 2023 2023-2028
Commissioner
4 Askolani Commissioner AGMS March 4, 2024 2024-2029
5 Asmawi Syam Independent AGMS February 20, 2020 2020-2025
Commissioner
6 Septian Hario Seto Independent AGMS February 20, 2020 2020-2025
Commissioner
7 Iman Sugema Independent AGMS February 20, 2020 2020-2025
Commissioner
8 Erwin Rijanto Slamet Independent AGMS March 29, 2021 2021-2026
Commissioner
9 Fadlansyah Lubis Commissioner EGMS August 31, 2022 2022-2027
10 Robertus Billitea Commissioner AGMS March 15, 2023 2023-2028
11 Mohamad Yusuf Permana Commissioner AGMS March 4, 2024 2024-2029
* Following his previous tenure as Vice President Commissioner/Independent Commissioner of BNI
Based on the disclosure table above, it can be seen GMS, which must specify the reasons for such
that BNI’s Board of Commissioners is led by the dismissal. The reasons for dismissal of a member
President Commissioner, who is an Independent of the Board of Commissioners include, but are
Commissioner or a professional from outside the not limited to:
Bank. Referring to BNI’s internal provisions and a. Failure to perform their duties properly;
global governance best practices, the Bank ensures b. Violating the provisions of the Articles of
that Mr. Pradjoto, as the President Commissioner/ Association and/or laws and regulations;
Independent Commissioner of BNI, has not served
as the President Director of BNI in the last 3 (three) c. Being involved in actions that harm the
years. [ACGS D.4.2] Company and/or the state;
d. Engaging in actions that violate ethics and/or
MECHANISM FOR APPOINTMENT, propriety expected of a member of the Board
TERMINATION, AND RESIGNATION OF THE of Commissioners;
BOARD OF COMMISSIONERS [ACGS A.2.3, D.3.10] e. Being found guilty by a court ruling that has
permanent legal force;
The procedures for the termination and resignation f. Resignation.
of members of the Board of Commissioners are 3) In addition to the reasons mentioned above,
governed by the Bank’s Articles of Association and members of the Board of Commissioners may
are also in line with the provisions of POJK No. 33/ also be dismissed by the GMS for other reasons
POJK.04/2014 and POJK No. 15/POJK.04/2020, as deemed appropriate by the GMS in the best
follows: interest of the Company;
1) Members of the Board of Commissioners are 4) A decision for dismissal based on reasons under
appointed and dismissed by the General Meeting items 2 (a), (b), (c), and (d) and item 3 above will
of Shareholders (GMS), which must be attended be taken after the individual concerned has been
by the Series A Dwiwarna shareholders, and the given the opportunity to defend themselves at
decisions of the meeting must be approved by the the GMS;
Series A Dwiwarna shareholders, in accordance 5) Dismissal under item 2 (c) and (e) above will be
with the provisions of the Articles of Association; considered an unjustified dismissal;
2) Members of the Board of Commissioners may be 6) There shall be no familial relationship between
dismissed at any time based on a decision of the members of the Board of Commissioners and
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between Board of Commissioners members GMS has approved it, and a new member has
and Board of Directors members up to the third been appointed, ensuring compliance with the
degree of consanguinity, whether in a direct or minimum number of Board of Commissioners
collateral line, or by marriage, including in-laws. members;
In such cases, the GMS has the authority to 14) A member’s term on the Board of Commissioners
dismiss one of the individuals concerned; ends upon:
7) A member of the Board of Commissioners may a. The effective date of their resignation, as
resign from their position before the end of their outlined in item 8;
term by providing written notice to the Company; b. Death;
8) The Company is required to hold a GMS to decide c. Completion of their term;
on the resignation of a member of the Board of d. Dismissal by the GMS
Commissioners no later than 90 (ninety) days e. Being declared bankrupt by a Commercial
after receiving the resignation letter; Court ruling that has permanent legal force
9) The Company must disclose information to the or being placed under guardianship by court
public and submit it to OJK no later than 2 (two) order; and
working days after receiving the resignation letter f. Failing to meet the qualifications as a member
from a member of the Board of Commissioners, of the Board of Commissioners according
as outlined in item 7, and after the GMS is held as to the Articles of Association and other
described in item 8; applicable laws.
10) Prior to the resignation becoming effective, the 15) A member of the Board of Commissioners who
resigning member of the Board of Commissioners leaves their position, whether before or after
remains responsible for completing their duties their term ends, except in cases of death, remains
and responsibilities in accordance with the responsible for any actions not yet accounted for
Articles of Association and applicable laws and by the GMS.
regulations;
11) A member of the Board of Commissioners who FIT AND PROPER TEST
has resigned remains accountable for their
actions as a Board member up to the date of New candidates for the Board of Commissioners
approval of their resignation at the GMS; of BNI may only carry out their duties, tasks, and
12) The discharge of responsibility for a resigning functions after receiving approval from OJK. This
member of the Board of Commissioners is is in accordance with POJK No. 27/POJK.03/2016
granted after the Annual GMS has given approval; regarding the Fit and Proper Test for Key Parties
13) If the resignation of a member of the Board in Financial Service Institutions. Below is a list of
of Commissioners results in the number BNI’s Board of Commissioners members who have
of Commissioners falling below 3 (three) passed the Fit and Proper Test without any remarks
members, the resignation is valid only if the and have received OJK approval:
Fit and Proper Test
Effective Date Based
No. Name Position Organizer Result
on OJK Letter
1 Pradjoto President Otoritas Jasa Keuangan Pass February 19, 2024
Commissioner/
Independent
Commissioner
2 Pahala Nugraha Mansury Vice President Otoritas Jasa Keuangan Pass Februari 19, 2024
Commissioner
3 Sigit Widyawan Independent Otoritas Jasa Keuangan Pass March 15, 2023
Commissioner
4 Askolani Commissioner Otoritas Jasa Keuangan Pass March 4, 2024
5 Asmawi Syam Independent Otoritas Jasa Keuangan Pass June 17, 2020
Commissioner
6 Septian Hario Seto Independent Otoritas Jasa Keuangan Pass August 14, 2020
Commissioner
7 Iman Sugema Independent Otoritas Jasa Keuangan Pass August 14, 2020
Commissioner
8 Erwin Rijanto Slamet Independent Otoritas Jasa Keuangan Pass August 6, 2021
Commissioner
9 Fadlansyah Lubis Commissioner Otoritas Jasa Keuangan Pass December 23, 2022
10 Robertus Billitea Commissioner Otoritas Jasa Keuangan Pass September 11, 2023
11 Mohamad Yusuf Permana Commissioner Otoritas Jasa Keuangan Pass September 2, 2024
2024 Annual Report
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DUTIES AND RESPONSIBILITIES OF THE being involved in decision-making related to the
BOARD OF COMMISSIONERS [ACGS D.1.3] Bank’s operational activities, except in relation to:
1) The provision of funds to related parties
In carrying out its supervisory function over the as regulated by the provisions regarding
management policies and the general course of the maximum limits of credit extension by
management of the Bank and its business activities commercial banks; and
undertaken by the Board of Directors, the Board of 2) Other matters as regulated in the Bank’s Articles
Commissioners acts and is collectively responsible of Association or applicable laws and regulations.
with the assistance of supporting organs below
it, such as the Audit Committee, Risk Monitoring The decision-making in the Bank’s operational
Committee, Nomination and Remuneration activities by the Board of Commissioners as
Committee, and Integrated Governance Committee, mentioned above is part of the supervisory duties of
according to their respective fields. In addition the Board of Commissioners but does not absolve
to fulfilling its supervisory role, the Board of the Board of Directors from responsibility for
Commissioners also plays an advisory role to managing the Bank.
the Board of Directors, including monitoring the
implementation of the Company’s Long-Term Plan, Duties and Responsibilities of the President
the Company’s Work Plan and Budget, and ensuring Commissioner [ACGS D.4.4]
the Bank’s compliance with applicable laws and The President Commissioner of BNI has the
regulations, in order to achieve the Bank’s interests following duties and responsibilities:
in accordance with the Bank’s objectives and goals. 1) Coordinate the implementation of the Board of
Commissioners’ tasks;
Based on Law No. 40 of 2007 regarding Limited 2) Lead meetings of the Board of Commissioners;
Liability Companies, as amended by Law No. 6 3) Sign written documents, including
of 2023 on the Ratification of the Government correspondence with another Commissioner;
Regulation in Lieu of Law No. 2 of 2022 on Job 4) Represent the Board of Commissioners in
Creation into Law, as further amended by Law attending meetings and events organized by the
No. 11 of 2020 on Job Creation, and the Articles of authorities, Series A Dwiwarna shareholders,
Association of BNI, the Board of Commissioners is and other agencies; and
obligated to: 5) Represent the Board of Commissioners in
1) Comply with the Articles of Association and leading the General Meeting of Shareholders of
applicable laws and regulations, as well as the Company.
principles of professionalism, efficiency,
transparency, independence, accountability, Delegation of Duties to Members of the
responsibility, fairness, and equality; Board of Commissioners [ACGS D.1.3]
2) Act in good faith, with caution, and responsibly in Considering the diversity within the Board
carrying out its supervisory and advisory duties of Commissioners in terms of expertise and
to the Board of Directors for the benefit of the professional experience, the Bank has clearly
Company and in accordance with the Company’s defined the delegation of duties to each member of
objectives and goals. the Board of Commissioners, both as chairpersons
or members of the committees formed by the Board
Meanwhile, to maintain objectivity and independence of Commissioners to assist in the implementation
in carrying out its supervisory functions and duties, of its supervisory duties collectively. The delegation
the Board of Commissioners is prohibited from of duties to each member of the Board of
Commissioners of BNI is as follows:
January 1, 2024 – Mach 4, 2024 [ACGS D.1.3]
Committee Membership by the Board
No. Name Position Period
of Commissioners Members
1 Pradjoto President • January 1, 2024 – December 31, 2024 • Nomination and Remuneration
Commissioner/ • January 1, 2024 – December 31, 2024 Committee Chairman
Independent • Integrated Governance Committee
Commissioner Chairman
2 Pahala Vice President • January 1, 2024 – December 31, 2024 • Nomination and Remuneration
Nugraha Commissioner • January 1, 2024 – December 31, 2024 Committee Member
Mansury • Risk Monitoring Committee
Member
3 Sigit Independent • January 1, 2024 – December 31, 2024 • Nomination and Remuneration
Widyawan Commissioner Committee Member
• January 1, 2024 – December 31, 2024 • Audit Committee Member
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Committee Membership by the Board
No. Name Position Period
of Commissioners Members
4 Askolani Commissioner • January 1, 2024 – December 31, 2024 • Nomination and Remuneration
Committee Member
• January 1, 2024 – December 31, 2024 • Integrated Governance Committee
Member
5 Asmawi Independent • January 1, 2024 – December 31, 2024 • Audit Committee Chairman
Syam Commissioner • January 1, 2024 – December 31, 2024 • Nomination and Remuneration
Committee Member
6 Septian Independent • January 1, 2024 – December 31, 2024 • Nomination and Remuneration
Hario Seto Commissioner Committee Member
• January 1, 2024 – December 31, 2024 • Risk Monitoring Committee
Member
7 Iman Independent • January 1, 2024 – December 31, 2024 • Nomination and Remuneration
Sugema Commissioner Committee Member
• January 1, 2024 – December 31, 2024 • Audit Committee Member
8 Erwin Independent • January 1, 2024 – December 31, 2024 • Risk Monitoring Committee
Rijanto Commissioner Chairman
Slamet • January 1, 2024 – December 31, 2024 • Nomination and Remuneration
Committee Member
9 Fadlansyah Commissioner • January 1, 2024 – December 31, 2024 • Nomination and Remuneration
Lubis Committee Member
• January 1, 2024 – December 31, 2024 • Risk Monitoring Committee
Member
10 Robertus Commissioner • January 1, 2024 – December 31, 2024 • Nomination and Remuneration
Billitea Committee Member
• January 1, 2024 – December 31, 2024 • Integrated Governance Committee
Member
11 Susyanto1) Commissioner • January 1, 2024 – March 4, 2024 • Nomination and Remuneration
Committee Member
• January 1, 2024 –March 4, 2024 • Integrated Governance Committee
Member
1)
Ceased to serve as Commissioner since March 4, 2024
In 2024, there has been a change in the composition of the Bank’s Board of Commissioners as decided in the
2024 AGMS. Thus, the division of duties and responsibilities of members of the BNI Board of Commissioners
has been adjusted in accordance with the needs and development of the Bank to be as follows:
March 4, 2024 – December 31, 2024 [ACGS D.1.3]
Committee Membership by the Board
No. Name Position Period
of Commissioners Members
1 Pradjoto President • January 1, 2024 – December 31, • Nomination and Remuneration
Commissioner/ 2024 Committee Chairman
Independent • January 1, 2024 – December 31, • Integrated Governance Committee
Commissioner 2024 Chairman
2 Pahala Vice President • January 1, 2024 – December 31, • Nomination and Remuneration
Nugraha Commissioner 2024 Committee Member
Mansury • January 1, 2024 – December 31, • Risk Monitoring Committee Member
2024
3 Sigit Independent • January 1, 2024 – December 31, 2024 • Nomination and Remuneration
Widyawan Commissioner Committee Member
• January 1, 2024 – December 31, 2024 • Audit Committee Member
4 Askolani Commissioner • January 1, 2024 – December 31, 2024 • Nomination and Remuneration
Committee Member
• January 1, 2024 – December 31, 2024 • Integrated Governance Member
5 Asmawi Independent • January 1, 2024 – December 31, 2024 • Audit Committee Chairman
Syam Commissioner • January 1, 2024 – December 31, 2024 • Nomination and Remuneration
Committee Member
6 Septian Independent • January 1, 2024 – December 31, 2024 • Nomination and Remuneration
Hario Seto Commissioner Committee Member
• January 1, 2024 – December 31, 2024 • Member of Risk Monitoring
Committee
7 Iman Independent • January 1, 2024 – December 31, 2024 • Nomination and Remuneration
Sugema Commissioner • January 1, 2024 – December 31, 2024 Committee Member
• Audit Committee Member
2024 Annual Report
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Committee Membership by the Board
No. Name Position Period
of Commissioners Members
8 Erwin Independent • January 1, 2024 – December 31, 2024 • Risk Monitoring Committee
Rijanto Commissioner • January 1, 2024 – December 31, 2024 Chairman
Slamet • Nomination and Remuneration
Committee Member
9 Fadlansyah Commissioner • January 1, 2024 – December 31, 2024 • Nomination and Remuneration
Lubis • January 1, 2024 – December 31, 2024 Committee Member
• Risk Monitoring Committee
Member
10 Robertus Commissioner • January 1, 2024 – December 31, 2024 • Nomination and Remuneration
Billitea • January 1, 2024 – December 31, 2024 Committee Member
• Integrated Governance Committee
Member
11 Mohamad Commissioner • October 22, 2024 – December 31, • Nomination and Remuneration
Yusuf 2024 Committee Member
Permana1) • October 22, 2024 – December 31, • Integrated Governance Committee
2024 Member
1)
Served as Commissioner since March 4, 2024 and effective based on OJK approval since September 2, 2024
AUTHORITY OF THE BOARD OF 12. Attend Board of Directors’ meetings and provide
COMMISSIONERS views on matters being discussed; and
13. Exercise other supervisory authorities as long as
As stipulated in the Articles of Association, the Bank they do not conflict with laws and regulations,
delegates authority to the Board of Commissioners the Articles of Association, and/or resolutions of
to: the General Meeting of Shareholders (GMS).
1. Examine books, letters, and other documents,
verify cash, review other securities, and inspect DUTIES OF THE BOARD OF
the Company’s assets; COMMISSIONERS
2. Enter the premises, buildings, and offices used
by the Company; Meanwhile, the duties of the Board of Commissioners
3. Request explanations from the Board of Directors based on BNI’s Board of Commissioners Charter are
and/or other officials regarding any matters as follows:
related to the management of the Company; 1. Provide advice to the Board of Directors in
4. Be informed of all policies and actions that have managing the Company;
been and will be carried out by the Board of 2. Provide opinions and approvals on the Company’s
Directors; Work Plan and Annual Budget as well as other
5. Request the attendance of the Board of Directors work plans prepared by the Board of Directors, in
and/or other officials under the Board of Directors, accordance with the provisions of the Articles of
with the knowledge of the Board of Directors, at Association;
Board of Commissioners’ meetings; 3. Monitor the Company’s activities, providing
6. Appoint and dismiss a Secretary to the Board of opinions and suggestions to the General Meeting
Commissioners; of Shareholders (GMS) on any matters deemed
7. Temporarily dismiss members of the Board of important for the Company’s management;
Directors in accordance with the provisions of 4. Report to the Series A Dwiwarna Shareholder in
the Articles of Association; the event of indications of declining Company
8. Establish the Audit Committee, Nomination performance;
and Remuneration Committee, Risk Monitoring 5. Propose to the GMS the appointment of a Public
Committee, Integrated Governance Committee, Accountant and/or Public Accounting Firm to
and other committees as deemed necessary, audit the Company’s books;
considering the Company’s capabilities; 6. Review and examine periodic reports and annual
9. Engage experts for specific matters and for a reports prepared by the Board of Directors and
certain period at the Company’s expense, if sign the annual report;
deemed necessary; 7. Provide explanations, opinions, and suggestions
10. Undertake Company management actions under to the GMS regarding the Annual Report, if
certain circumstances and for a specified period, requested;
in accordance with the provisions of the Articles 8. Prepare minutes of the Board of Commissioners’
of Association; meetings and retain one copy;
11. Approve the appointment and dismissal of the 9. Report to the Company regarding their share
Corporate Secretary and/or Head of the Internal ownership and/or that of their family in the
Audit Unit; Company and other companies;
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10. Submit a report on supervisory duties carried out (5) Demolished for reconstruction or
during the past fiscal year to the GMS; conversion into other fixed assets as
11. Provide explanations on any matters requested budgeted by the GMS/Minister through
by the Series A Dwiwarna Shareholder, taking the approval of the Company’s Work Plan
into account laws and regulations, particularly and Budget (RKAP);
those in the Capital Market and Banking sectors; (6) Demolished without reconstruction due to
12. Direct, monitor, and evaluate the implementation alternative programs outlined in the RKAP;
of integrated governance, risk management, (7) Demolished for government projects; and/
compliance, and strategic policies of the or
Company in accordance with laws, the Articles of (8) Based on laws and/or legally binding court
Association, and/or GMS resolutions; decisions, the fixed asset is no longer
13. Formulate the Board of Commissioners Charter owned or controlled by the State-Owned
and the Governance Framework between the Enterprise (SOE).
Company’s Board of Commissioners and the c. Cooperating with business entities or other
Boards of Commissioners of Subsidiaries, parties, in the form of Joint Operations
considering regulations, especially in the Banking (KSO), Business Cooperation (KSU), License
and Capital Market sectors; Cooperation, Build Operate and Transfer
14. Perform other duties related to supervisory and (BOT), Build, Transfer and Operate (BTO),
advisory roles, provided they do not conflict with Build Operate and Own (BOO), and other
laws, the Articles of Association, and/or GMS agreements of the same nature with a term
resolutions; or value exceeding that determined by the
15. Approve strategic matters in accordance with the Board of Commissioners;
Articles of Association; d. Determining and changing the Company’s
16. Report to the Financial Services Authority (OJK) logo;
no later than five (5) days after discovering: e. Determining the organizational structure 1
(1) Violation of the provisions of laws and (one) level below the Board of Directors;
regulations in the fields of finance, banking, f. Making capital participation, releasing capital
and those related to the Bank’s business participation including changes to the capital
activities; and/or structure with a certain value determined
(2) Conditions or potential conditions that could by the Board of Commissioners in other
endanger the Company’s business continuity Companies, subsidiaries, and joint ventures
17. Safeguard all data and information related to that are not in the context of rescuing
the Bank provided by the Board of Directors, in receivables by considering the provisions in
accordance with applicable laws; the Capital Market and Banking sectors;
18. Provide written approval for legal actions g. Establishing subsidiaries and/or joint ventures
undertaken by the Board of Directors as required with a certain value determined by the
by BNI’s Articles of Association, taking into Board of Commissioners by considering the
account laws and regulations in the Capital provisions in the Capital Market and Banking
Market and Banking sectors: sectors;
a. Release/transfer and/or pledge the Company’s h. Propose representatives of the Company to
assets with criteria and values exceeding a become candidates for Members of the Board
certain amount determined by the Board of of Directors and Board of Commissioners
Commissioners, except for the Company’s in subsidiaries that provide significant
assets in the context of implementing the contributions to the Company and/or have
Company’s business activities in accordance strategic value as determined by the Board of
with applicable laws and regulations, which Commissioners;
include assets in the form of credit, securities, i. Conduct mergers, amalgamations,
collateral taken over, movable goods, and acquisitions, separations, and dissolutions
other assets obtained in the context of the of subsidiaries and joint ventures with a
Company’s business activities by taking into certain value determined by the Board of
account provisions in the capital market and Commissioners by taking into account
banking sectors; provisions in the Capital Market and Banking
b. Writing off fixed assets under certain sector;
conditions: j. Conduct actions included in material
(1) Lost; transactions as stipulated by laws and
(2) Destroyed; regulations in the capital market sector with
(3) Irreparably damaged or non-transferable a certain value determined by the Board
(total loss); of Commissioners, unless such actions
(4) Disposal costs exceeding the economic are included in material transactions that
value obtained from the disposal;
2024 Annual Report
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2024 Report Profile Analysis on Company Performance Functions
are excluded by the applicable Laws and 1. A member of the Board of Directors, Board of
Regulations in the Capital Market and Banking Commissioners, Sharia Supervisory Board,
sector; or Executive Officer in financial institutions or
k. Actions that have not been stipulated in the financial companies, whether banking or non-
RKAP; banking;
I. The act of transferring including selling, 2. A member of the Board of Directors, Board of
releasing the right to collect and/or no longer Commissioners, Sharia Supervisory Board,
collecting: or Executive Officer in more than one (1) non-
(1) Bad principal receivables that have been financial institution or company, whether
written off in order to settle credit, either in domiciled domestically or abroad;
part or in whole; and 3. A functional position in banking financial
(2) The difference between the value of bad institutions and/or non-banking financial
principal receivables that have been institutions, whether domiciled domestically or
written off and the transfer value including abroad;
sale or with the value of the release of 4. Any other position that may cause a conflict of
rights; interest in the performance of duties as a member
is carried out based on the policy of the of the Board of Commissioners; and/or
Board of Directors that has been approved 5. Any other position as stipulated by prevailing
by the Board of Commissioners and within laws and regulations.
the amount of the write-off ceiling (limit) that
has been determined by the GMS which will However, the concurrent positions as referred to
remain in effect until a new ceiling (limit) is above do not include the following:
determined by the GMS. 1. Members of the Board of Commissioners serving
as members of the Board of Directors, members
The approval of the Board of Commissioners of the Board of Commissioners, or executive
concerning points a, c, f, g, h, and i above, with officers performing supervisory functions in one
certain limitations and/or criteria, is determined in (1) non-bank subsidiary controlled by the Bank;
accordance with the limitations and/or criteria that 2. Non-Independent Commissioners carrying
have received approval from the Series A Dwiwarna out functional duties on behalf of the Bank’s
Shareholder. The determination of such limitations shareholders in the form of legal entities within
and/or criteria by the Board of Commissioners for the Bank and/or the Bank’s business group; and/
matters as referred to in points a, c, f, g, h, and i or
above has also been established by the Board of 3. Members of the Board of Commissioners
Commissioners in accordance with the specific holding positions in non-profit organizations or
limitations and/or criteria that have received institutions, provided that such roles do not cause
approval from the Series A Dwiwarna Shareholder, them to neglect their duties and responsibilities
as outlined in the Board of Commissioners’ Decree. as members of the Board of Commissioners.
POLICY ON CONCURRENT POSITIONS OF POLICY ON CONCURRENT POSITIONS
THE BOARD OF COMMISSIONERS [ACGS D.2.6, FOR THE BOARD OF COMMISSIONERS,
D.2.7] INCLUDING INDEPENDENT
COMMISSIONERS [ACGS E.2.6]
Referring to BNI’s Board of Commissioners
Charter and as stipulated in the Regulation of the To ensure the implementation of Good Corporate
Minister of State-Owned Enterprises No. PER-3/ Governance principles in carrying out its duties
MBU/03/2023 on the Organs and Human Resources and functions, the Board of Commissioners
of State-Owned Enterprises, each member of BNI’s has established a policy prohibiting concurrent
Board of Commissioners is permitted to hold positions for its members. This policy is further
concurrent positions as a member of the Board of regulated in the Board of Commissioners Charter
Commissioners in other business entities, provided pursuant to the Board of Commissioners Decree
it complies with sectoral laws and regulations. No. KEP/024/DK/2024 dated September 10, 2024.
Furthermore, in accordance with the Financial Additionally, the prohibition of concurrent positions
Services Authority Regulation (OJK) No. 17 of for the Board of Commissioners is stipulated in
2023 concerning Governance Implementation for BNI’s GCG Guidelines, which specify that members
Commercial Banks, all members of the Bank’s Board of the Board of Commissioners are prohibited from
of Commissioners are prohibited from holding holding concurrent positions as:
concurrent positions as:
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a. Members of the Board of Directors, members of the Board of Commissioners/Supervisory Board, or
Executive Officers in financial institutions or financial companies, both banking and non-banking;
b. Members of the Board of Directors, members of the Board of Commissioners, or Executive Officers in
more than one (1) non-financial institution or company, whether publicly listed or non-listed, domiciled
domestically or abroad;
c. Holding functional roles in banking financial institutions and/or non-banking financial institutions
domiciled domestically or abroad;
d. Administrators of political parties and/or candidates/members of the House of Representatives (DPR),
Regional Representative Council (DPD), Provincial Regional House of Representatives (DPRD), and
Regency/Municipal Regional House of Representatives;
e. Candidates for regional heads/deputy regional heads and/or regional heads/deputy regional heads,
including acting regional heads/deputy regional heads;
f. Other positions that may create conflicts of interest in performing duties as members of the Board of
Commissioners; and/or
g. Other positions as stipulated by applicable laws and regulations.
Information regarding the concurrent positions of the Bank’s Board of Commissioners as of December 31,
2024, is outlined as follows:
Member of Management Board of
the Board of Political Parties Other
Directors of State and/or Candidates/ Positions in Other
Owned Member of DPR, Accordance Positions that
Name Position at the Position in a
Enterprises, DPD, DPRD Level I, with the Can Cause
Bank Subsidiary
Regional Owned and DPRD Level II Provisions of a Conflict of
Enterprises, and/or Candidates Laws and Interest
Private Owned for Regional Head/ Regulations
Enterprises Deputy Regional Head
Pradjoto President No No No No No
Commissioner/
Independent
Commissioner
Pahala Vice President No No No No No
Nugraha Commissioner
Mansury
Sigit Independent No No No No No
Widyawan Commissioner
Askolani Commissioner No No No No No
Asmawi Syam Independent No No No No No
Commissioner
Septian Hario Independent No No No No No
Seto Commissioner
Iman Sugema Independent No No No No No
Commissioner
Erwin Rijanto Independent No No No No No
Slamet Commissioner
Fadlansyah Commissioner No No No No No
Lubis
Robertus Commissioner No No No No No
Billitea
Mohamad Commissioner No No No No No
Yusuf Permana
MANAGEMENT OF CONFLICT OF INTEREST FOR THE BOARD OF COMMISSIONERS [ACGS A.8.2]
The policy for managing conflicts of interest within the Bank’s Board of Commissioners is clearly outlined
in the Conflict of Interest Handling Guidelines No. IN/119/CMP/001 dated December 27, 2024. In these
guidelines, the Bank encourages all members of the Board of Commissioners to avoid situations that may
potentially create conflicts of interest between personal interests and the interests of the Bank. In the event
of a conflict of interest, the Board of Commissioners is prohibited from taking actions that could harm or
reduce the Bank’s benefits and is required to disclose any potential conflicts of interest in every decision-
making process. To prevent activities that may lead to conflicts of interest, each member of the Board of
Commissioners must always:
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1) Prioritize the interests of the Company and avoid PARTICIPATION OF THE BOARD OF
actions that may compromise the Company’s COMMISSIONERS IN ASSOCIATIONS AND/
financial standing in the event of a conflict of OR PROFESSIONAL ORGANIZATIONS
interest;
2) Refrain from participating in decision-making Several members of BNI’s Board of Commissioners
processes in situations where conflicts of interest are registered as active members in various
exist; associations or professional organizations. The
3) Disclose any familial, financial, managerial, or active participation of Board members in such
ownership relationships with other members of associations or organizations does not interfere with
the Board of Commissioners and/or members the fulfillment of their duties and responsibilities as
of the Board of Directors and/or the Bank’s members of the Bank’s Board of Commissioners, and
controlling shareholders and/or other parties as such, it is not categorized as holding concurrent
related to the Company’s business activities; and positions.
4) Make the necessary disclosures if decisions must
still be made under circumstances involving a
conflict of interest.
No. Name Position Position at the Association/Organization
1 Pradjoto President • Member of the Association of Capital Market Legal Consultants (HKHPM)
Commissioner/ • Indonesian Advocates Association Member (Peradi)
• Chairman of the Banking Business Ethics Supervisory Board of the
Independent National Bank Association (PERBANAS)
Commissioner • Code of Ethics Board of the Risk Management Certification Board (BSMR)
• Member of the Supervisory Board of the Indonesian Bankers Association
(IBI)
• Member of Advisory Board of Bankers Association for Risk Management
(BARa)
2 Pahala Nugraha Vice President Member of the Supervisory Board of the National Bank Association
Mansury Commissioner (Perbanas)
3 Sigit Widyawan Independent -
Commissioner
4 Askolani Commissioner -
5 Asmawi Syam Independent -
Commissioner
6 Septian Hario Seto Independent -
Commissioner
7 Iman Sugema Independent -
Commissioner
8 Erwin Rijanto Slamet Independent -
Commissioner
9 Fadlansyah Lubis Commissioner -
10 Robertus Billitea Commissioner Indonesian Advocates Association Member (Peradi)
11 Mohamad Yusuf Commissioner -
Permana
LOAN POLICY FOR THE BOARD OF COMMISSIONERS [ACGS A.8.3]
BNI does not prohibit and has established a loan policy for the Board of Commissioners, which is
implemented in accordance with BNI’s prevailing credit policies, guided by applicable regulations, and
subject to the same terms and conditions as loans granted to non-affiliated parties. The loan policy for the
Board of Commissioners is applied based on the principles of an arm’s length basis and at market rates, as
stipulated in the Corporate Guidelines for Business and Consumer Banking Credit.
Independence of the Board of Commissioners
All members of BNI’s Board of Commissioners consistently perform their duties and responsibilities
independently from management to ensure the effective execution of their functions. Accordingly, at least
50% (fifty percent) of the total members of the Board of Commissioners are Independent Commissioners,
which is in line with the Bank’s Governance Policy. The involvement of independent parties within the Board
of Commissioners in every decision-making process is believed to help ensure that governance bodies are
not influenced by conditions that may give rise to conflicts of interest, thereby enabling decisions to be
made in the strategic interests of shareholders and the Bank.
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At the beginning of each year, every member of the Board of Commissioners signs an independence
declaration to affirm their independent status. Additionally, the Board of Commissioners reconfirms whether
any situations involving conflicts of interest with the Bank occurred in the past year related to their actions.
If there is any change in status that affects the independence of a Board member during their term of
office including changes in personal or family share ownership in BNI or in other banks, non-bank financial
institutions, or companies, the concerned Board member is required to report and disclose such conflicts of
interest to the Bank.
Share Ownership of the Board of Commissioners [ACGS C.1.3]
All members of the Bank’s Board of Commissioners have disclosed their share ownership transparently,
both in BNI and in other banks or companies. The share ownership of each member of the Board of
Commissioners is presented in the table below:
Share Ownership of the Board of Commissioners as of December 31, 2024
Share Ownership
Name Position
BNI Other Bank or Company
Pradjoto President Commissioner/ None None
Independent
Commissioner
Pahala Nugraha Mansury Vice President 677,291 shares (0.0018159%) None
Commissioner
Sigit Widyawan Independent None None
Commissioner
Askolani Commissioner 1,752,462 shares (0.0046986%) None
Asmawi Syam Independent None None
Commissioner
Septian Hario Seto Independent None None
Commissioner
Iman Sugema Independent None None
Commissioner
Erwin Rijanto Slamet Independent None None
Commissioner
Fadlansyah Lubis Commissioner 986,860 shares (0.0026459%) None
Robertus Billitea Commissioner 864,066 shares (0.0023167%) None
Mohamad Yusuf Permana Commissioner None None
Board of Commissioners Meetings 7. Attendance and Decision-Making Process;
8. Documentation and Administrative Management
Policies and Implementation of Board of of Meeting Minutes;
Commissioners Meetings 9. Meeting Confidentiality;
Based on the Decree of the Board of Commissioners 10. Board of Commissioners’ Resolutions Outside of
No. KEP/024/DK/2024, dated October 22, Meetings;
2024, concerning the Charter of the Board of 11. Board of Commissioners Meetings via
Commissioners, further elaborated in the Decree of Teleconference Media; and
the Board of Commissioners No. KEP/025/DK/2024 12. Format and Presentation Materials for Meetings.
dated October 22, 2024, regarding the Rules of
Procedure for the Board of Commissioners Meetings As stipulated in the Procedures and Mechanisms
and Joint Meetings of the Board of Commissioners for Board of Commissioners Meetings, the Bank
and the Board of Directors of PT Bank Negara categorizes meetings into the following types:
Indonesia (Persero)Tbk, the Board of Commissioners 1) Board of Commissioners Meetings (Rakom),
has established procedures and mechanisms for Including Internal Meetings of the Board of
conducting meetings. These provisions primarily Commissioners;
cover the following aspects: 2) Board of Commissioners Meetings with Invitees
1. Schedule of Meetings; Directors of specific Divisions/Sectors or Senior
2. Meeting Agenda; Executive Vice Presidents (SEVP);
3. Meeting Venue; 3) Joint Meetings of the Board of Directors and
4. Meeting Participants; Board of Commissioners (Radikom), attended by
5. Proxies and Representation; both Boards along with the Corporate Secretary
6. Meeting Notifications; and the Secretary to the Board of Commissioners.
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In general, the implementation of the Board of Commissioners Meetings is conducted in accordance with the
provisions of the Financial Services Authority Regulation (POJK) No. 33/POJK.04/2014 concerning the Board
of Directors and the Board of Commissioners of Issuers or Public Companies, as well as with reference to
the BNI Board of Commissioners Charter:
Meeting Organization 1) All decisions of the Board of Commissioners are taken in a Board of Commissioners
meeting.
2) The Board of Commissioners must hold a periodic Board of Commissioners Meeting at
least 1 (one) time every 2 (two) months.
3) The Board of Commissioners must hold a Board of Commissioners Meeting with the Board
of Directors periodically at least 1 (one) time every 4 (four) months.
4) The Board of Commissioners Meeting as referred to in points 2 and 3 is held if attended by
the majority of members of the Board of Commissioners.
5) The Board of Commissioners must determine the rules of procedure for the Board of
Commissioners meeting.
6) The Board of Commissioners may hold a meeting at any time at the request of 1 (one)
or several members of the Board of Commissioners or the Board of Directors, stating the
matters to be discussed.
7) The Board of Commissioners may also make valid decisions without holding a Board of
Commissioners Meeting provided that all members of the Board of Commissioners have
been notified in writing and all members of the Board of Commissioners give their approval
regarding the proposal submitted in writing and sign the approval. Decisions taken in
this manner have the same force as decisions taken validly in a Board of Commissioners
Meeting.
8) In the event that a member of the Board of Commissioners is unable to attend the Meeting
physically, then the member of the Board of Commissioners may attend the Meeting of the
Board of Commissioners face-to-face by utilizing information technology.
9) Every member of the Board of Commissioners who personally in any way, either directly
or indirectly, has an interest in a transaction, contract or proposed contract in which the
Company is a party, must declare the nature of his/her interest in a Meeting of the Board of
Commissioners and shall not be entitled to participate in voting on matters relating to the
transaction or contract
Meeting Summons 1) The summons for the Board of Commissioners Meeting must be made by the President
Commissioner, in the event that the President Commissioner is unable to attend, the
summons for the Meeting must be made by the Deputy President Commissioner. However,
in the event that the Deputy President Commissioner is unable to attend for any reason,
the summons for the Meeting must be made by one of the members of the Board of
Commissioners.
2) The summons for the Board of Commissioners Meeting must be made in writing and
delivered or submitted directly to each member of the Board of Commissioners with adequate
receipt or by registered mail or by courier service or by telex, facsimile, or electronic mail
(e-mail) no later than 5 (five) working days before the meeting is held, excluding the date
of the summons and the date of the meeting or in a shorter time if in urgent circumstances.
[ACGS D.3.6, E.3.6]
3) The summons for the Board of Commissioners Meeting must include the agenda, date,
time, and place of the meeting. The Board of Commissioners Meeting is held at the
Company's domicile or at another place within the territory of the Republic of Indonesia or
at the Company's place of business activities.
4) The materials for the Board of Commissioners Meeting shall be distributed to all meeting
participants no later than 5 (five) working days before the meeting is held, unless the
meeting is held outside the schedule, the meeting materials may be delivered before the
meeting is held.
5) The summons as mentioned above is not required for meetings that have been scheduled
based on the decision of the Board of Commissioners Meeting held previously.
Attendance and 1) The Board of Commissioners Meeting is led by the President Commissioner, if the President
Chairmanship of Board of Commissioner is absent or prevented, then the Deputy President Commissioner who leads
Commissioners Meetings the Meeting of the President Commissioner or a member of the Board of Commissioners
appointed in writing by the President Commissioner who leads the Meeting if at the same
time the Deputy President Commissioner is absent or prevented, or a member of the Board
of Commissioners appointed by the Deputy President Commissioner who leads the Meeting
of the Board of Commissioners if at the same time the President Commissioner is absent or
prevented and does not make an appointment.
2) In the event that the Deputy President Commissioner does not make an appointment, then
one of the Board of Commissioners who has served the longest as a member of the Board
of Commissioners acts as the Chair of the Board of Commissioners Meeting.
3) In the event that the member of the Board of Commissioners who has served the longest as
a member of the Company's Board of Commissioners is more than 1 (one) person, then the
member of the Board of Commissioners as referred to in number 2 above who is the oldest
in age acts as the Chair of the Board of Commissioners Meeting.
4) The implementation of the Board of Commissioners Meeting must be attended by all
members of the Board of Commissioners physically at least 2 (two) times in 1 (one) year.
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Quorum and Decision 1) The Board of Commissioners Meeting is valid and has the right to make binding decisions if
Making [ACGS D.3.4] attended and/or represented by more than 1/2 (one half) of the total number of members of
the Board of Commissioners.
2) In the event that there is more than one proposal, a re-election shall be held so that one of
the proposals obtains more than 1/2 (one half) of the total number of votes cast. [ACGS E.3.4]
3) In the Board of Commissioners Meeting, each member of the Board of Commissioners has
the right to cast 1 (one) vote and an additional 1 (one) vote for each other member of the
Board of Commissioners legally represented at the meeting.
4) Blank votes (abstain) are considered to agree to the proposal submitted at the meeting.
Invalid votes are considered non-existent and are not counted in determining the number of
votes cast at the meeting.
5) Voting regarding a person is carried out using a closed ballot without a signature, while
voting regarding other matters is carried out verbally, unless the Chairperson of the Meeting
determines otherwise without any objection based on the majority of votes from those
present.
6) Decisions of the Board of Commissioners Meeting must be taken based on deliberation to
reach consensus. If a decision based on deliberation for consensus is not reached, then the
decision must be taken by voting based on the affirmative votes of more than 1⁄2 (one half)
of the total valid votes cast at the relevant meeting.
7) All decisions of the Board of Commissioners are binding on all members of the Board of
Commissioners.
Minutes of Meeting 1) The results of the Board of Commissioners Meeting must be stated in the Minutes of Meeting.
The Minutes of Meeting must be made by a person present at the meeting appointed by the
Chairperson of the Meeting and then signed by all members of the Board of Commissioners
present and submitted to all members of the Board of Commissioners.
2) The results of the Board of Commissioners Meeting with the Board of Directors must be
stated in the Minutes of Meeting. The Minutes of Meeting must be made by a person
present at the meeting appointed by the Chairperson of the Meeting and then signed by all
members of the Board of Commissioners and members of the Board of Directors present
and submitted to all members of the Board of Commissioners and members of the Board of
Directors.
3) The Minutes of Meeting as referred to in points 1 and number 2 above contain the matters
discussed including dissenting opinions that occur along with the reasons for the differences
of opinion, if any, and the matters decided.
4) In the event that there are members of the Board of Commissioners and/or members of the
Board of Directors who do not sign the results of the meeting as referred to in points 1 and 2
above, the person concerned must state the reasons in writing in a separate letter attached
to the Minutes of Meeting.
5) The Minutes of Meeting as referred to in points 1 and number 2 above must be documented
by the Company.
6) Minutes of the Board of Commissioners Meeting are valid evidence for members of the
Board of Commissioners and for third parties regarding the decisions taken at the relevant
Meeting.
Decision Outside the Board The Board of Commissioners may also adopt valid decisions without convening a Board of
of Commissioners Meeting Commissioners meeting, provided that all members of the Board of Commissioners have been
notified in writing and all members have given their written approval of the proposed resolution
and signed the said approval. Decisions made in this manner shall have the same legal force as
decisions validly made in a Board of Commissioners meeting.
Attendance of the Board of Commissioners in Board of Commissioners Meetings, Joint
Meetings with the Board of Directors, and General Meeting of Shareholders (GMS) [ACGS D.3.2,
D.3.3]
In 2024, the Board of Commissioners held a total of 53 (fifty-three) Board of Commissioners Meetings,
including 7 (seven) Joint Meetings with the Board of Directors and 1 (one) General Meeting of Shareholders
(GMS). The following table presents the frequency and attendance of each member of the Board of
Commissioners:
Board of Commissioners Annual GMS for
BOC-BOD Meetings
Meetings [ACGS D.3.5] Fiscal Year 2023
Name Position Total and (%) Attendance Total and (%) Attendance Total and (%) Attendance
Total Total Total
Attendance % Attendance % Attendance %
Meeting Meeting Meeting
Pradjoto 1) President 53 53 100 7 7 100 1 1 100
Commissioner/
Independent
Commissioner
Pahala Vice President 45 38 84 5 4 80 1 1 100
Nugraha Commissioner
Mansury 2)
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Board of Commissioners Annual GMS for
BOC-BOD Meetings
Meetings [ACGS D.3.5] Fiscal Year 2023
Name Position Total and (%) Attendance Total and (%) Attendance Total and (%) Attendance
Total Total Total
Attendance % Attendance % Attendance %
Meeting Meeting Meeting
Sigit Independent 53 53 100 7 7 100 1 1 100
Widyawan Commissioner
Susyanto3) Commissioner 13 13 100 2 2 100 1 1 100
Askolani Commissioner 53 48 91 7 6 86 1 1 100
Fadlansyah Commissioner 53 53 100 7 7 100 1 1 100
Lubis
Asmawi Independent 53 53 100 7 7 100 1 1 100
Syam Commissioner
Iman Independent 53 52 98 7 7 100 1 1 100
Sugema Commissioner
Mohamad Commissioner 17 15 88 2 2 100 - - -
Yusuf
Permana 4)
Septian Independent 53 51 96 7 7 100 1 1 100
Hario Seto Commissioner
Erwin Independent 53 52 98 7 7 100 1 1 100
Rijanto Commissioner
Slamet
Robertus Commissioner 53 43 81 7 6 86 1 1 100
Billitea
1) Effectively changed his position from Vice President Commissioner to President Commissioner based on OJK approval since February 19,
2024.
2) Effective as Vice President Commissioner based on OJK approval since February 19, 2024
3) Ceased to serve as Commissioner since March 4, 2024
4) Served as Commissioner since March 4, 2024 and effective based on OJK approval since September 2, 20244
Throughout 2024, the Board of Commissioners held a total of 53 (fifty-three) Board of Commissioners
Meetings, including 7 (seven) Joint Meetings with the Board of Directors, with an average attendance rate
of 95%.
Agenda, Dates, and Participants of the Board of Commissioners Meetings in 2024 [ACGS D.3.5]
Throughout 2024, the Board of Commissioners conducted 53 (fifty-three) meetings, with details of the
agenda, dates, and participants as follows:
No. Date Meeting Agenda Meeting Participants Attendance Notes
1. January 4, 2024 Board of Commissioners meeting 1. Pradjoto 1)
1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
Credit Consultation to the Board of 3. Sigit Widyawan 3. Present
Commissioners 4. Askolani 4. Present
5. Asmawi Syam 5. Present
6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
8. Susyanto 3) 8. Present
9. Erwin Rijanto Slamet 9. Present
10. Fadlansyah Lubis 10. Present
11. Robertus Billitea 11. Present
2. January 11, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Discussion of Proposed Schedule 3. Sigit Widyawan 3. Present
and Agenda of BNI Annual GMS 4. Askolani 4. Present
for Fiscal Year 2023 5. Asmawi Syam 5. Present
2. Appointment of Independent 6. Septian Hario Seto 6. Present
Consultant for the Board of 7. Iman Sugema 7. Present
Directors and the Board of 8. Susyanto 3) 8. Present
Commissioners Remuneration 9. Erwin Rijanto Slamet 9. Present
3. Credit Consultation to the Board 10. Fadlansyah Lubis 10. Present
of Commissioners 11. Robertus Billitea 11. Absent
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No. Date Meeting Agenda Meeting Participants Attendance Notes
3. January 18, 2024 Board of Commissioners and the 1. Pradjoto 1) 1. Present Hybrid
Board of Directors Meeting 2. Pahala Nugraha Mansury 2) 2. Present
1. Audit Closing Meeting for 2023 3. Sigit Widyawan 3. Present
Fiscal Year 4. Askolani 4. Present
2. BNI Health Level (Bank Only) as 5. Asmawi Syam 5. Present
of December 31, 2023 6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
8. Susyanto 3) 8. Present
9. Erwin Rijanto Slamet 9. Present
10. Fadlansyah Lubis 10. Present
11. Robertus Billitea 11. Absent
4 January 25, 2024 Board of Commissioners and the 1. Pradjoto 1) 1. Present Hybrid
Board of Directors Meeting 2. Pahala Nugraha Mansury 2) 2. Present
1. BNI Financial Performance as of 3. Sigit Widyawan 3. Present
December 31, 2023 4. Askolani 4. Present
2. Supervision of BNI DPLK 5. Asmawi Syam 5. Present
Business Plan Realization for 6. Septian Hario Seto 6. Present
Semester II/2023 7. Iman Sugema 7. Present
8. Susyanto 3) 8. Present
9. Erwin Rijanto Slamet 9. Present
10. Fadlansyah Lubis 10. Present
11. Robertus Billitea 11. Present
5. January 31, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
Credit Consultation to the Board of 3. Sigit Widyawan 3. Present
Commissioners 4. Askolani 4. Present
5. Asmawi Syam 5. Present
6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
8. Susyanto 3) 8. Present
9. Erwin Rijanto Slamet 9. Present
10. Fadlansyah Lubis 10. Present
11. Robertus Billitea 11. Absent
6. February 7, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Credit Consultation to the Board 3. Sigit Widyawan 3. Present
of Commissioners 4. Askolani 4. Present
2. DPLK BNI Health Level in 2023 5. Asmawi Syam 5. Present
6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
8. Susyanto 3) 8. Present
9. Erwin Rijanto Slamet 9. Present
10. Fadlansyah Lubis 10. Present
11. Robertus Billitea 11. Present
7. February 13, Board of Commissioners meeting 1. Pradjoto 1) 1. Present Online
2024 invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Talent Development Policy 3. Sigit Widyawan 3. Present
2. Board of Commissioners 4. Askolani 4. Present
Development Program 2024 5. Asmawi Syam 5. Present
3. Outsourcing Labor Management 6. Septian Hario Seto 6. Present
Policies and Procedures 7. Iman Sugema 7. Present
8. Susyanto 3) 8. Present
9. Erwin Rijanto Slamet 9. Present
10. Fadlansyah Lubis 10. Present
11. Robertus Billitea 11. Present
8. February 15, Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
2024 invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Internal Audit Review 3. Sigit Widyawan 3. Present
2. Determination of HPS for 4. Askolani 4. Present
Procurement of General Audit 5. Asmawi Syam 5. Present
Services for Financial Year 2024 6. Septian Hario Seto 6. Present
3. Credit Consultation to the Board 7. Iman Sugema 7. Present
of Commissioners 8. Susyanto 3) 8. Present
9. Erwin Rijanto Slamet 9. Present
10. Fadlansyah Lubis 10. Present
11. Robertus Billitea 11. Absent
2024 Annual Report
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
No. Date Meeting Agenda Meeting Participants Attendance Notes
9. February 20, Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
2024 invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Review of Board of Directors 3. Sigit Widyawan 3. Present
and Board of Commissioners 4. Askolani 4. Present
Remuneration in 2024 5. Asmawi Syam 5. Present
2. Realization of KPIs for the Board 6. Septian Hario Seto 6. Present
of Directors in 2023 7. Iman Sugema 7. Present
3. KPI Target for Directors in 2024 8. Susyanto 3) 8. Present
9. Erwin Rijanto Slamet 9. Present
10. Fadlansyah Lubis 10. Present
11. Robertus Billitea 11. Present
10. February 21, Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
2024 invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
One-on-One Interview of the Board 3. Sigit Widyawan 3. Present
of Directors 4. Askolani 4. Present
5. Asmawi Syam 5. Present
6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
8. Susyanto 3) 8. Present
9. Erwin Rijanto Slamet 9. Present
10. Fadlansyah Lubis 10. Present
11. Robertus Billitea 11. Present
11. February 22, Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
2024 invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. One-on-One Interview with the 3. Sigit Widyawan 3. Present
Board of Directors 4. Askolani 4. Present
2. Determination of Public 5. Asmawi Syam 5. Present
Accountant Firm (KAP) for 6. Septian Hario Seto 6. Present
Financial Year 2024 7. Iman Sugema 7. Present
3. Proposed Resolution of BNI 8. Susyanto 3) 8. Present
Annual GMS 2023 9. Erwin Rijanto Slamet 9. Present
4. Discussion on the achievement 10. Fadlansyah Lubis 10. Present
of Long Term Incentives 11. Robertus Billitea 11. Present
performance targets.
12. February 27, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. BNI Talent Interview 3. Sigit Widyawan 3. Present
2. Rehearsal of BNI 2023 Annual 4. Askolani 4. Present
GMS 5. Asmawi Syam 5. Present
6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
8. Susyanto 3) 8. Present
9. Erwin Rijanto Slamet 9. Present
10. Fadlansyah Lubis 10. Present
11. Robertus Billitea 11. Present
13. February 29, Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
2024 invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Credit Consultation to the Board 3. Sigit Widyawan 3. Present
of Commissioners 4. Askolani 4. Present
2. Approval of Internal Audit Head 5. Asmawi Syam 5. Present
Replacement 6. Septian Hario Seto 6. Present
3. Change of Subsidiary Company 7. Iman Sugema 7. Present
Management 8. Susyanto 3) 8. Present
9. Erwin Rijanto Slamet 9. Present
10. Fadlansyah Lubis 10. Present
11. Robertus Billitea 11. Present
14. March 14, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Credit Consultation to the Board 3. Sigit Widyawan 3. Present
of Commissioners 4. Askolani 4. Present
2. Change of Subsidiary Company 5. Asmawi Syam 5. Present
Management 6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Absent
670 Transforming the Future, Empowering Indonesia
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Practices Governance Responsibility Commitment Statements
No. Date Meeting Agenda Meeting Participants Attendance Notes
15. March 21, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Credit Consultation to the Board 3. Sigit Widyawan 3. Present
of Commissioners 4. Askolani 4. Present
2. Overseas Office Performance for 5. Asmawi Syam 5. Present
2024 Period 6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
Internal Meeting of the Board of 8. Erwin Rijanto Slamet 8. Present
Commissioners 9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Absent
16. March 28, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Credit Consultation to the Board 3. Sigit Widyawan 3. Present
of Commissioners 4. Askolani 4. Present
2. Corporate Plan (as a continuation 5. Asmawi Syam 5. Present
of Corporate Transformation) 6. Septian Hario Seto 6. Present
3. Sanctioning Policy and 7. Iman Sugema 7. Present
Implementation 8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
17. April 02, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Online
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
Credit Consultation to the Board of 3. Sigit Widyawan 3. Present
Commissioners 4. Askolani 4. Absent
5. Asmawi Syam 5. Present
6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Absent
8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Absent
18. April 04, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Proposed Remuneration of the 3. Sigit Widyawan 3. Present
Board of Directors and Board of 4. Askolani 4. Present
Commissioners for 2024 5. Asmawi Syam 5. Present
2. Approval of BNI’s Risk Appetite 6. Septian Hario Seto 6. Present
Statement for the year 2024 7. Iman Sugema 7. Present
3. Credit Consultation to the Board 8. Erwin Rijanto Slamet 8. Present
of Commissioners 9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
19. April 18, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Appointment of Consultant for 3. Sigit Widyawan 3. Present
Internal Audit Function Review 4. Askolani 4. Present
Year 2024 5. Asmawi Syam 5. Present
2. Audit and Consulting Plan for 6. Septian Hario Seto 6. Present
2024 7. Iman Sugema 7. Present
3. Credit Consultation to the Board 8. Erwin Rijanto Slamet 8. Present
of Commissioners 9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
20. April 25, 2024 Board of Commissioners and the 1. Pradjoto 1) 1. Present Hybrid
Board of Directors Meeting 2. Pahala Nugraha Mansury 2) 2. Present
1. BNI Financial Performance as of 3. Sigit Widyawan 3. Present
March 31, 2024 4. Askolani 4. Absent
2. BNI Individual Risk Profile as of 5. Asmawi Syam 5. Present
March 31, 2024 6. Septian Hario Seto 6. Present
3. DPLK BNI Governance 2023 7. Iman Sugema 7. Present
4. BNI Payment Service Provider 8. Erwin Rijanto Slamet 8. Present
Report 2023 9. Fadlansyah Lubis 9. Present
5. Determination of Management of 10. Robertus Billitea 10. Present
Subsidiary Company 11. Mohamad Yusuf Permana 4) 11. Present
2024 Annual Report
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
No. Date Meeting Agenda Meeting Participants Attendance Notes
21. May 02, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
Credit Consultation to the Board of 3. Sigit Widyawan 3. Present
Commissioners 4. Askolani 4. Present
5. Asmawi Syam 5. Present
6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
22. May 03, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Online
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Outsourcing Policy 3. Sigit Widyawan 3. Present
2. Changes in Pension Fund 4. Askolani 4. Present
Regulations 5. Asmawi Syam 5. Present
6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Absent
11. Mohamad Yusuf Permana 4) 11. Present
23. May 16, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Organizational Arrangement of 3. Sigit Widyawan 3. Present
the Board of Directors 4. Askolani 4. Present
2. Changes in Allowances and 5. Asmawi Syam 5. Present
Facilities for members of the 6. Septian Hario Seto 6. Present
Board of Directors and Board of 7. Iman Sugema 7. Present
Commissioners 8. Erwin Rijanto Slamet 8. Present
3. Credit Consultation to the Board 9. Fadlansyah Lubis 9. Present
of Commissioners 10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
Internal Meeting of the Board of
Commissioners
24. May 12, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Online
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Absent
Credit Consultation to the Board of 3. Sigit Widyawan 3. Present
Commissioners 4. Askolani 4. Present
5. Asmawi Syam 5. Present
6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Absent
11. Mohamad Yusuf Permana 4) 11. Present
25. May 30, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Consultation on Loan Write-off to 3. Sigit Widyawan 3. Present
the Board of Commissioners 4. Askolani 4. Present
2. Credit Consultation to the Board 5. Asmawi Syam 5. Present
of Commissioners 6. Septian Hario Seto 6. Present
3. Approval of Good Corporate 7. Iman Sugema 7. Present
Governance (GCG) Policy Year 8. Erwin Rijanto Slamet 8. Present
2024 9. Fadlansyah Lubis 9. Present
4. Approval of Compliance Charter 10. Robertus Billitea 10. Present
Year 2024 11. Mohamad Yusuf Permana 4) 11. Absent
5. Employee Remuneration
26. June 06, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Evaluation of Internal Control 3. Sigit Widyawan 3. Present
System and Effectiveness 4. Askolani 4. Present
of Internal Audit Task 5. Asmawi Syam 5. Present
Implementation 6. Septian Hario Seto 6. Present
2. Implementation of DPLK BNI Risk 7. Iman Sugema 7. Present
Management for Semester II/2023 8. Erwin Rijanto Slamet 8. Present
3. Approval of DPLK BNI Risk 9. Fadlansyah Lubis 9. Present
Appetite Statement for 2024 10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Absent
Internal Meeting of the Board of
Commissioners
672 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
No. Date Meeting Agenda Meeting Participants Attendance Notes
27. June 13, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Online
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
Changes in Management of 3. Sigit Widyawan 3. Present
Subsidiary Companies 4. Askolani 4. Present
5. Asmawi Syam 5. Present
6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Absent
28. June 20, 2024 Board of Commissioners and the 1. Pradjoto 1) 1. Present Hybrid
Board of Directors Meeting 2. Pahala Nugraha Mansury 2) 2. Present
1. Revision of BNI RBB 2024-2026 3. Sigit Widyawan 3. Present
2. Credit Consultation to the Board 4. Askolani 4. Present
of Commissioners 5. Asmawi Syam 5. Present
3. Clear Book Credit Consultation to 6. Septian Hario Seto 6. Present
the Board of Commissioners 7. Iman Sugema 7. Present
8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
29. June 27, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Consultation on Loan Write-off to 3. Sigit Widyawan 3. Present
the Board of Commissioners 4. Askolani 4. Present
2. Realization of Loans consulted 5. Asmawi Syam 5. Present
to the Board of Commissioners 6. Septian Hario Seto 6. Present
Period 2023 7. Iman Sugema 7. Present
3. Credit Consultation to the Board 8. Erwin Rijanto Slamet 8. Present
of Commissioners 9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
30. July 04, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Follow-up Consultation on 3. Sigit Widyawan 3. Present
Loan Write-off to the Board of 4. Askolani 4. Present
Commissioners 5. Asmawi Syam 5. Present
2. Approval of Review of General 6. Septian Hario Seto 6. Present
Policy on Internal Control System 7. Iman Sugema 7. Present
8. Erwin Rijanto Slamet 8. Absent
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Absent
11. Mohamad Yusuf Permana 4) 11. Present
31. July 11, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Absent
1. Credit Consultation to the Board 3. Sigit Widyawan 3. Present
of Commissioners 4. Askolani 4. Present
2. BNI Operational Risk 5. Asmawi Syam 5. Present
Management Framework 6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
32. July 18, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. BNI Health Level position June 3. Sigit Widyawan 3. Present
30, 2024 4. Askolani 4. Present
2. Performance targets related to 5. Asmawi Syam 5. Present
Long Term Incentives (LTI) and 6. Septian Hario Seto 6. Present
discussion on LTI governance. 7. Iman Sugema 7. Present
8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Page 73
Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
No. Date Meeting Agenda Meeting Participants Attendance Notes
33. July 25, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Supervision of DPLK BNI 3. Sigit Widyawan 3. Present
Business Plan Realization 4. Askolani 4. Present
Semester I/2024 5. Asmawi Syam 5. Present
2. Implementation of APU PPT and 6. Septian Hario Seto 6. Present
PPPSPM Program of DPLK BNI 7. Iman Sugema 7. Present
Quarter II/2024 8. Erwin Rijanto Slamet 8. Present
3. Implementation of Risk 9. Fadlansyah Lubis 9. Present
Management of DPLK BNI 10. Robertus Billitea 10. Present
Semester I/2024 11. Mohamad Yusuf Permana 4) 11. Present
34. August 08, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Approval of BNI Internal Audit 3. Sigit Widyawan 3. Present
Charter Updating 4. Askolani 4. Present
2. Evaluation of the Implementation 5. Asmawi Syam 5. Present
of Consumer and Public 6. Septian Hario Seto 6. Present
Protection in the Financial 7. Iman Sugema 7. Present
Services Sector at BNI 8. Erwin Rijanto Slamet 8. Present
3. Evaluation of Achievement 9. Fadlansyah Lubis 9. Present
of Macroprudential Inclusive 10. Robertus Billitea 10. Present
Financing Ratio (RPIM) and RPIM 11. Mohamad Yusuf Permana 4) 11. Present
Development Strategy
35. August 15, 2024 Board of Commissioners and the 1. Pradjoto 1) 1. Present Hybrid
Board of Directors Meeting 2. Pahala Nugraha Mansury 2) 2. Absent
1. BNI Performance, Subsidiaries, 3. Sigit Widyawan 3. Present
and RBB Realization for the 4. Askolani 4. Present
Second Quarter/2024 Period 5. Asmawi Syam 5. Present
2. Board of Directors Collegial KPI 6. Septian Hario Seto 6. Present
for 2024 7. Iman Sugema 7. Present
3. Credit Consultation to the Board 8. Erwin Rijanto Slamet 8. Present
of Commissioners 9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Absent
36. August 29, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Credit Consultation to the Board 3. Sigit Widyawan 3. Present
of Commissioners 4. Askolani 4. Present
2. BNI Capital Participation Plan 5. Asmawi Syam 5. Present
3. Internal Audit Function Review 6. Septian Hario Seto 6. Present
Result 7. Iman Sugema 7. Present
8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
37. September 12, Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
2024 invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
Credit Consultation to the Board of 3. Sigit Widyawan 3. Present
Commissioners 4. Askolani 4. Present
5. Asmawi Syam 5. Present
6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Absent
11. Mohamad Yusuf Permana 4) 11. Present
38. September 24, Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
2024 invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Credit Consultation to the Board 3. Sigit Widyawan 3. Present
of Commissioners 4. Askolani 4. Present
2. Risk Maturity Index (RMI) 5. Asmawi Syam 5. Present
Assessment Results 2024 6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
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Practices Governance Responsibility Commitment Statements
No. Date Meeting Agenda Meeting Participants Attendance Notes
39. September 26, Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
2024 invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. KPI of the Board of Directors for 3. Sigit Widyawan 3. Present
Semester I/2024 4. Askolani 4. Present
2. Credit Consultation to the Board 5. Asmawi Syam 5. Present
of Commissioners 6. Septian Hario Seto 6. Absent
3. Consultation on Loan Write-off to 7. Iman Sugema 7. Present
the Board of Commissioners 8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Absent
40. October 10, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
Credit Consultation to the Board of 3. Sigit Widyawan 3. Present
Commissioners 4. Askolani 4. Present
5. Asmawi Syam 5. Present
6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
41. October 17, 2024 Board of Commissioners and the 1. Pradjoto 1) 1. Present Hybrid
Board of Directors Meeting 2. Pahala Nugraha Mansury 2) 2. Present
1. BNI Performance, Subsidiaries, 3. Sigit Widyawan 3. Present
and RBB Realization for the Third 4. Askolani 4. Present
Quarter/2024 5. Asmawi Syam 5. Present
2. BNI Risk Profile as of September 6. Septian Hario Seto 6. Present
30, 2024 7. Iman Sugema 7. Present
3. Credit Consultation to the Board 8. Erwin Rijanto Slamet 8. Present
of Commissioners 9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
42. October 24, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Kick Off Meeting of BNI Financial 3. Sigit Widyawan 3. Present
Statement Audit for Financial Year 4. Askolani 4. Present
2024 5. Asmawi Syam 5. Present
2. One-on-One Interview with the 6. Septian Hario Seto 6. Present
Board of Directors 7. Iman Sugema 7. Present
8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
43. October 25, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
One-on-One Interview with the 3. Sigit Widyawan 3. Present
Board of Directors 4. Askolani 4. Present
5. Asmawi Syam 5. Present
6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
44. October 30, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Online
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
Credit Consultation to the Board of 3. Sigit Widyawan 3. Present
Commissioners 4. Askolani 4. Absent
5. Asmawi Syam 5. Present
6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
675
Page 75
Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
No. Date Meeting Agenda Meeting Participants Attendance Notes
45. October 31, 2024 Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Evaluation of BNI Information 3. Sigit Widyawan 3. Present
Technology (IT) 4. Askolani 4. Present
2. Evaluation of Anti Fraud 5. Asmawi Syam 5. Present
Strategy, WBS, Significant Fraud, 6. Septian Hario Seto 6. Present
Compliance Function, AML/CFT, 7. Iman Sugema 7. Present
and SMAP 8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
Internal Meeting of the Board of 10. Robertus Billitea 10. Absent
Commissioners 11. Mohamad Yusuf Permana 4) 11. Present
46. November 7, Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
2024 invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Credit Consultation to the Board 3. Sigit Widyawan 3. Present
of Commissioners 4. Askolani 4. Absent
2. Evaluation of talent development 5. Asmawi Syam 5. Present
and the Board of Commissioners 6. Septian Hario Seto 6. Absent
development program 7. Iman Sugema 7. Present
3. Follow-up of internal and external 8. Erwin Rijanto Slamet 8. Present
audit findings 9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
47. November 14, Board of Commissioners and the 1. Pradjoto 1) 1. Present Hybrid
2024 Board of Directors Meeting 2. Pahala Nugraha Mansury 2) 2. Present
1. Approval of the 2025 RBB/RKAP, 3. Sigit Widyawan 3. Present
2025 RAKB, 2025-2029 RJP/ 4. Askolani 4. Present
Corporate Plan, and 2025 Board 5. Asmawi Syam 5. Present
of Directors Collegial KPIs. 6. Septian Hario Seto 6. Present
2. Credit Consultation to the Board 7. Iman Sugema 7. Present
of Commissioners 8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
48. November 21, Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
2024 invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Absent
1. Approval of BNI DPLK Business 3. Sigit Widyawan 3. Present
Plan and RAKB 2025 4. Askolani 4. Present
2. BNI Recovery Plan 2024/2025 5. Asmawi Syam 5. Present
Update 6. Septian Hario Seto 6. Present
3. Credit Consultation to the Board 7. Iman Sugema 7. Present
of Commissioners 8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Absent
11. Mohamad Yusuf Permana 4) 11. Absent
49. December 3, Board of Commissioners meeting 1. Pradjoto 1) 1. Present Online
2024 invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. wondr by BNI Update 3. Sigit Widyawan 3. Present
2. Principle Approval for 4. Askolani 4. Present
Procurement and Budget of 5. Asmawi Syam 5. Present
Public Accounting Firm (KAP) for 6. Septian Hario Seto 6. Present
Financial Report of Fiscal Year 7. Iman Sugema 7. Present
2025 8. Erwin Rijanto Slamet 8. Present
3. Credit Consultation to the Board 9. Fadlansyah Lubis 9. Present
of Commissioners 10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
50. December 5, Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
2024 invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Bank Credit Policy 2024 Review 3. Sigit Widyawan 3. Present
2. Credit Consultation to the Board 4. Askolani 4. Absent
of Commissioners 5. Asmawi Syam 5. Present
3. Approval of the Review 6. Septian Hario Seto 6. Present
of General Policy on Risk 7. Iman Sugema 7. Present
Management (KUMR) and 8. Erwin Rijanto Slamet 8. Present
General Policy on Integrated Risk 9. Fadlansyah Lubis 9. Present
Management and Integrated 10. Robertus Billitea 10. Present
Capital (KUMRT) Year 2024 11. Mohamad Yusuf Permana 4) 11. Present
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No. Date Meeting Agenda Meeting Participants Attendance Notes
51. December 12, Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
2024 invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Present
1. Consultation regarding write-offs 3. Sigit Widyawan 3. Present
to the Board of Commissioners 4. Askolani 4. Present
2. Credit Consultation to the Board 5. Asmawi Syam 5. Present
of Commissioners 6. Septian Hario Seto 6. Present
3. Evaluation of BNI Payment 7. Iman Sugema 7. Present
Services implementation 8. Erwin Rijanto Slamet 8. Present
4. Evaluation of Material Case 9. Fadlansyah Lubis 9. Present
Progress Report 10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
52. December 17, Board of Commissioners meeting 1. Pradjoto 1) 1. Present Online
2024 invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Absent
1. Approval of MSME Debtor Write- 3. Sigit Widyawan 3. Present
off Policy (in accordance with 4. Askolani 4. Present
Government Regulation No. 47 5. Asmawi Syam 5. Present
Year 2024) 6. Septian Hario Seto 6. Present
2. Credit Consultation to the Board 7. Iman Sugema 7. Present
of Commissioners 8. Erwin Rijanto Slamet 8. Present
3. OJK Reprimands and Sanctions 9. Fadlansyah Lubis 9. Present
during 2024 10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
53. December 19, Board of Commissioners meeting 1. Pradjoto 1) 1. Present Hybrid
2024 invites the relevant Director 2. Pahala Nugraha Mansury 2) 2. Absent
1. Credit Consultation to the Board 3. Sigit Widyawan 3. Present
of Commissioners 4. Askolani 4. Present
2. Approval of Review of General 5. Asmawi Syam 5. Present
Policy on Internal Control System 6. Septian Hario Seto 6. Present
(KUSPI) and Internal Control 7. Iman Sugema 7. Present
Over Financial Reporting (ICOFR) 8. Erwin Rijanto Slamet 8. Present
Report 9. Fadlansyah Lubis 9. Present
3. BNI Tantiem Budget 10. Robertus Billitea 10. Present
4. Approval of GCG Policy Review 11. Mohamad Yusuf Permana 4) 11. Present
1) Effectively changed his position from Vice President Commissioner to President Commissioner based on OJK approval since February 19,
2024.
2) Effective as Vice President Commissioner based on OJK approval since February 19, 2024
3) Ceased to serve as Commissioner since March 4, 2024
4) Served as Commissioner since March 4, 2024 and effective based on OJK approval since September 2, 2024
Joint Meetings of the Board of Commissioners and the Board of Directors
In 2024, the Board of Commissioners held joint meetings with the Board of Directors, with details of the
agenda, dates, and participants as follows:
No. Date Meeting Agenda Meeting Participants Attendance Notes
1. January 18, 2024 Board of Commissioners and the 1. Pradjoto 1)
1. Present Hybrid
Board of Directors Meeting 2. Pahala Nugraha Mansury 2) 2. Present
1. Audit Closing Meeting for Fiscal 3. Sigit Widyawan 3. Present
Year 2023 4. Askolani 4. Present
2. BNI Health Level as of December 5. Asmawi Syam 5. Present
31, 2023 6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
8. Susyanto 3) 8. Present
9. Erwin Rijanto Slamet 9. Present
10. Fadlansyah Lubis 10. Present
11. Robertus Billitea 11. Absent
2. January 25, 2024 Board of Commissioners and the 1. Pradjoto 1) 1. Present Hybrid
Board of Directors Meeting 2. Pahala Nugraha Mansury 2) 2. Present
BNI Financial Performance as of 3. Sigit Widyawan 3. Present
December 31, 2023 4. Askolani 4. Present
5. Asmawi Syam 5. Present
6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
8. Susyanto 3) 8. Present
9. Erwin Rijanto Slamet 9. Present
10. Fadlansyah Lubis 10. Present
11. Robertus Billitea 11. Absent
2024 Annual Report
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
No. Date Meeting Agenda Meeting Participants Attendance Notes
3. April 25, 2024 Board of Commissioners and the 1. Pradjoto 1) 1. Present Hybrid
Board of Directors Meeting 2. Pahala Nugraha Mansury 2) 2. Present
1. BNI Financial Performance as of 3. Sigit Widyawan 3. Present
March 31, 2024 4. Askolani 4. Absent
2. BNI Individual Risk Profile as of 5. Asmawi Syam 5. Present
March 31, 2024 6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
4. June 20, 2024 Board of Commissioners and the 1. Pradjoto 1) 1. Present Hybrid
Board of Directors Meeting 2. Pahala Nugraha Mansury 2) 2. Present
Revised BNI RBB 2024-2026 3. Sigit Widyawan 3. Present
4. Askolani 4. Present
5. Asmawi Syam 5. Present
6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
5. August 15, 2024 Board of Commissioners and the 1. Pradjoto 1) 1. Present Hybrid
Board of Directors Meeting 2. Pahala Nugraha Mansury 2) 2. Absent
1. BNI Performance, Subsidiaries, 3. Sigit Widyawan 3. Present
and RBB Realization for the 4. Askolani 4. Present
Second Quarter/2024 Period 5. Asmawi Syam 5. Present
2. Board of Directors Collegial KPI 6. Septian Hario Seto 6. Present
for 2024 7. Iman Sugema 7. Present
8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Absent
6. October 17, 2024 Board of Commissioners and the 1. Pradjoto 1) 1. Present Hybrid
Board of Directors Meeting 2. Pahala Nugraha Mansury 2) 2. Present
1. BNI Performance, Subsidiaries, 3. Sigit Widyawan 3. Present
and RBB Realization for the Third 4. Askolani 4. Present
Quarter/2024 5. Asmawi Syam 5. Present
2. BNI Risk Profile as of September 6. Septian Hario Seto 6. Present
30, 2024 7. Iman Sugema 7. Present
8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Present
7. November 14, Board of Commissioners and the 1. Pradjoto 1) 1. Present Hybrid
2024 Board of Directors Meeting 2. Pahala Nugraha Mansury 2) 2. Present
Approval of RBB/RKAP 2025, 3. Sigit Widyawan 3. Present
RAKB 2025, RJP/Corporate Plan 4. Askolani 4. Present
2025-2029, and Board of Directors 5. Asmawi Syam 5. Present
Collegial KPI 2025 6. Septian Hario Seto 6. Present
7. Iman Sugema 7. Present
8. Erwin Rijanto Slamet 8. Present
9. Fadlansyah Lubis 9. Present
10. Robertus Billitea 10. Present
11. Mohamad Yusuf Permana 4) 11. Absent
1) Effectively changed his position from Vice President Commissioner to President Commissioner based on OJK approval since February 19, 2024.
2) Effective as Vice President Commissioner based on OJK approval since February 19, 2024
3) Ceased to serve as Commissioner since March 4, 2024
4) Served as Commissioner since March 4, 2024 and effective based on OJK approval since September 2, 2024
678 Transforming the Future, Empowering Indonesia
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Scheduled Meetings for 2025 [ACGS D.3.1] r. Resolution Plan.
The Board of Commissioners has prepared the s. Implementation of Consumer and Public
schedule for the Board of Commissioners Meetings Protection at BNI.
and Joint Meetings with the Board of Directors for t. Provision of Payment Services at BNI.
2025 based on the Board of Commissioners’ Work u. Bank Information Technology, covering IT
Plan and Budget (RKA) established at the beginning strategic planning, IT governance, IT risk
of the year. The 2025 meeting plan outlines that, in management policies, IT audit planning and
general, the duties, authorities, and responsibilities implementation, and the management of reliable
of BNI’s Board of Commissioners in overseeing and effective IT security to ensure the availability,
management policies, the course of management confidentiality, and accuracy of information.
both regarding the company and the company’s
business carried out by the Board of Directors based Training and/or Competency Enhancement
on statutory regulations including duties, authorities for Board of Commissioners Members in
and obligations, and responsibilities related to 2024
matters which include but are not limited to ensuring
the implementation/supervising/ evaluating/ giving Policy on Ongoing Training and/or Competency
direction/assessment of: Development [ACGS D.5.2]
a. Bank’s strategic policies. In line with the provisions of OJK Regulation No.
b. Bank Business Plan & Corporate Work Plan and 24 of 2022 concerning the Development of the
Budget. Quality of Human Resources in Commercial Banks,
c. Bank’s Soundness Level, including BNI’s BNI facilitates competency development programs
Risk Profile and the risk profile of Financial for all members of the Board of Commissioners
Service Institutions within BNI’s Financial to support their oversight function in monitoring
Conglomeration. the management and operations of the Bank
d. Recovery Action Plan. carried out by the Board of Directors. Recognizing
e. Internal Control System. the increasingly complex economic and banking
f. Internal audit functions, including follow-ups industry developments, as well as the growing risks
on audit findings and recommendations from faced by the banking business, BNI continuously
the Bank’s internal audit unit, external auditors, strives to enhance the competency of the Board
supervision results from the Financial Services of Commissioners through both formal and
Authority (OJK), and/or other regulatory informal training programs, both domestically and
authorities. internationally. These programs include individual
g. Internal audits in Subsidiaries. training, certifications, workshops, and sharing
h. Risk Management and Risk Management sessions. Each year, BNI prepares a Competency
strategies. Development Program plan for the Board of
i. Integrated Risk Management within the Financial Commissioners, which may be organized internally
Conglomeration. by the Bank, in collaboration with external experts,
j. Corporate Governance. or by participating in external programs that aim to
k. Integrated Governance within the Financial enhance competencies.
Conglomeration.
l. Integrated Capital Management. Training and/or Competency Enhancement
m. Bank Compliance Function. in the 2024 Fiscal Year [ACGS D.5.2]
n. Implementation of Anti-Money Laundering In 2024, all members of BNI’s Board of Commissioners
and Counter-Terrorism Financing (AML/CTF) actively participated in several training and/or
programs, as well as the Prevention of the competency development activities as follows:
Financing of Proliferation of Weapons of Mass
Destruction (PPPSPM).
o. Anti-Fraud Strategy.
p. Human Resources.
q. Appointment of Public Accounting Firms.
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Training and/or Competency Enhancement in the 2024 Fiscal Year
Type of
No. Training/Workshop/Conference/Seminar Date Venue Organizer
Education
Pradjoto – President Commissioner/Independent Commissioner 1)
1 As a resource person at the 202nd Batch February 26, Jakarta Offline Lembaga Pengembangan
Branch Leader Program 2024 Perbankan Indonesia
(LPPI)
2 Banking Risk Management Debriefing April 29, 2024 Jakarta Online Lembaga Pengembangan
Program Qualification 6 Without Tiering Perbankan Indonesia
(LPPI)
3 Compliance Forum: Realizing an Anti- August 14, Jakarta Offline BNI University
Corruption Culture through the Cultivation 2024
of Integrity Values
4 Risk Management Alignment Seminar - August 21-23, Jakarta Offline Bankers Association for
Level 6: Improving the Oversight Function 2024 Risk Management (BARa)
of Risk Management Implementation to
Achieve a Sustainable Banking Industry
5 As a resource person at the Executive October 16, Jakarta Offline Lembaga Pengembangan
Overview Program for Candidates for the 2024 Perbankan Indonesia
Board of Commissioners of Commercial (LPPI)
Banks with the topic
Main Duties, Roles, and Functions of the“
Board of Commissioners of Commercial
Banks
Pahala Nugraha Mansury – Vice President Commissioner 2)
1 Banking Risk Management Debriefing June 13, 2024 Jakarta Offline Lembaga Pengembangan
Program Qualification Perbankan Indonesia
(LPPI)
2 Risk Management Alignment Seminar July 17-18, Jakarta Offline Bankers Association for
- Level 7: Improving Risk Management 2024 Risk Management (BARa)
Implementation to Achieve a Sustainable
Banking Industry
3 ational Certification Online Training September 17- Jakarta Online PT RAP Indonesia
“Integrated Risk Governance Expert/ 18, 2024
Certified Risk Governance Professional
”(CRGP)
4 Executive Education Program: Generative AI October 28-31, Philadelphia, Offline Wharton School
and Business Transformation 2024 USA – University of
Pennsylvania
Sigit Widyawan – Independent Commissioner
1 Banking Risk Management Debriefing April 29, 2024 Jakarta Offline Lembaga Pengembangan
Program Qualification 6 Without Tiering Perbankan Indonesia
(LPPI)
2 Commissioner/Audit Committee Special May 31, 2024 Bogor Offline The Institute of Internal
Class of Indonesia Internal Audit Practitioner Auditors
(IIAP) Certification Program
3 Compliance Forum: Realizing an Anti- August 14, Jakarta Offline BNI University
Corruption Culture through the Cultivation 2024
of Integrity Values
4 Risk Management Alignment Seminar - September 18- Bali Offline Bankers Association for
Level 6: Improving the Oversight Function 20, 2024 Risk Management (BARa)
of Risk Management Implementation to
Achieve a Sustainable Banking Industry
5 Executive Education Program: AI & Big Data October 1-2, Amsterdam, Offline Tech EX, Amsterdam
Expo 2024 Belanda
Askolani – Commissioner
1 GOP Debriefing: Corporate Governance August 12-13, Jakarta Online Center for Risk
Masterclass 2024 Management &
Sustainability (CRMS)
2 Risk Management Alignment Seminar - August 21-23, Jakarta Offline Bankers Association for
Level 6: Improving the Oversight Function 2024 Risk Management (BARa)
of Risk Management Implementation to
Achieve a Sustainable Banking Industry
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Practices Governance Responsibility Commitment Statements
Type of
No. Training/Workshop/Conference/Seminar Date Venue Organizer
Education
3 Executive Education Program: Digital October 1-2, Cambridge, Offline MIT Sloan School of
Strategies for Transforming Your Business 2024 USA Management
Asmawi Syam – Independent Commissioner
1 Risk Management Alignment Seminar May 21-22, Jakarta Offline Bankers Association for
- Level 7: Improving Risk Management 2024 Risk Management (BARa)
Implementation to Achieve a Sustainable
Banking Industry
2 Commissioner/Audit Committee Special May 31, 2024 Bogor Offline The Institute of Internal
Class of Indonesia Internal Audit Practitioner Auditors
(IIAP) Certification Program
3 Banking Risk Management Debriefing June 20, 2024 Jakarta Offline Lembaga Pengembangan
Program Qualification 7 Perbankan Indonesia
(LPPI)
4 CGOP Debriefing: Corporate Governance August 12-13, Jakarta Online Center for Risk
Masterclas 2024 Management &
Sustainability (CRMS)
5 Compliance Forum: Realizing an Anti- August 14, Jakarta Offline BNI University
Corruption Culture through the Cultivation 2024
of Integrity Values
6 Executive Education Program: AI & Big Data October 1-2, Amsterdam, Offline Tech EX, Amsterdam
Expo 2024 Belanda
Iman Sugema – Independent Commissioner
1 Banking Risk Management Debriefing April 29, 2024 Jakarta Offline Lembaga Pengembangan
Program Qualification 6 Without Tiering Perbankan Indonesia
(LPPI)
2 Compliance Forum: Realizing an Anti- August 14, Jakarta Online BNI University
Corruption Culture through the Cultivation 2024
of Integrity Values
3 Risk Management Alignment Seminar - September 18- Bali Offline Bankers Association for
Level 6: Improving the Oversight Function 20, 2024 Risk Management (BARa)
of Risk Management Implementation to
Achieve a Sustainable Banking Industry
4 Executive Education Program: AI & Big Data October 1-2, Amsterdam, Offline Tech EX, Amsterdam
Expo 2024 Belanda
Septian Hario Seto – Independent Commissioner
1 Banking Risk Management Debriefing May 3, 2024 Jakarta Online Lembaga Pengembangan
Program Qualification 6 Without Tiering Perbankan Indonesia
(LPPI)
2 Risk Management Alignment Seminar - August 21-23, Jakarta Offline Bankers Association for
Level 6: Improving the Oversight Function 2024 Risk Management (BARa)
of Risk Management Implementation to
Achieve a Sustainable Banking Industry
3 Executive Education Program: Leading September 15- Palo Alto, Offline Standford School of
Change & Organizational Renewal 20, 2024 USA Business
Erwin Rijanto Slamet – Independent Commissioner
1 CGOP Debriefing: Corporate Governance August 12-13, Jakarta Offline Center for Risk
Masterclass 2024 Management &
Sustainability (CRMS)
2 Compliance Forum: Realizing an Anti- August 14, Jakarta Offline BNI University
Corruption Culture Through the Cultivation 2024
of Integrity Values
3 Risk Management Alignment Seminar - August 21-23, Jakarta Offline Bankers Association for
Level 6: Improving the Oversight Function 2024 Risk Management (BARa)
of Risk Management Implementation to
Realize a Sustainable Banking Industry
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Type of
No. Training/Workshop/Conference/Seminar Date Venue Organizer
Education
4 Executive Education Program: Leading and September 16- Chicago, Offline Kellog School of
Sustaining a Culture of Innovation 19, 2024 USA Management
Fadlansyah Lubis - Commissioner
1 Risk Management Alignment Seminar - August 21-23, Jakarta Offline Bankers Association for
Level 6: Improving the Oversight Function 2024 Risk Management (BARa)
of Risk Management Implementation to
Achieve a Sustainable Banking Industry
2 Compliance Forum: Realizing an Anti- August 14, Jakarta Online BNI University
Corruption Culture through the Cultivation 2024
of Integrity Values
Robertus Billitea – Commissioner
1 Banking Risk Management Debriefing April 25, 2024 Jakarta Offline Lembaga Pengembangan
Program Qualification 6 Without Tiering Perbankan Indonesia
(LPPI)
2 Risk Management Alignment Seminar - October 16-18, Jakarta Offline Bankers Association for
Level 6: Improving the Oversight Function 2024 Risk Management (BARa)
of Risk Management Implementation to
Achieve a Sustainable Banking Industry
Mohamad Yusuf Permana – Commissioner 3)
1 Banking Risk Management Debriefing May 9, 2024 Jakarta Online Lembaga Pengembangan
Program Qualification 6 Without Tiering Perbankan Indonesia
(LPPI)
2 Risk Management Alignment Seminar - August 21-23, Jakarta Offline Bankers Association for
Level 6: Improving the Oversight Function 2024 Risk Management (BARa)
of Risk Management Implementation to
Achieve a Sustainable Banking Industry
1)
Effectively change position, from previously serving as Deputy President Commissioner to President Commissioner, based on OJK approval
effective from February 19, 2024.
2)
Effectively assuming the role of Deputy President Commissioner based on OJK approval effective from February 19, 2024.
3)
Serving as Commissioner starting from March 4, 2024, and effective based on OJK approval from September 2, 2024.
Orientation and Introduction Program for Commissioners/Supervisory Board and the Board
New Board of Commissioners Members of Directors must receive an introduction program
[ACGS D.5.1] regarding the respective State-Owned Enterprise.
Through the Board of Commissioners Decree No.
KEP/024/DK/2024 dated October 22, 2024, regarding The orientation program for new members of the
the Charter of the Board of Commissioners as the Board of Commissioners should at least receive
Guideline and Code of Conduct for the Board of materials in the form of document delivery,
Commissioners, it is stipulated that every newly presentation, or explanation that can be done by
appointed member of the Board of Commissioners the Board of Directors, Corporate Secretary, related
must undergo an orientation and introduction divisions or units, as well as experts from external
program concerning the performance of their duties sources, which in general include the following
and responsibilities at the Bank. information or matters:
1) The Bank’s vision, mission, organizational
The purpose of this program is to provide a structure, business activities, and operational
comprehensive understanding and overview of network;
the Bank’s general conditions, values, vision and 2) The Annual Report, the Company’s Work Plan
mission, business activities, and subsidiaries, as and Budget (RKAP), the Bank’s Business Plan
well as to socialize the policies, procedures, and (RBB), the Company’s Code of Ethics, BNI’s Work
implementation of good corporate governance Culture, the Board of Commissioners’ Code of
within the Bank. The program also demonstrates the Conduct, the Corporate Governance Handbook,
Bank’s compliance with the Ministry of State-Owned and the Company’s Articles of Association;
Enterprises Regulation No. PER-2/MBU/03/2023 3) Good Corporate Governance (including multiple
dated March 3, 2023, regarding the Governance positions, share ownership, and Independent
Guidelines and Significant Corporate Activities of Commissioners);
State-Owned Enterprises, Article 43, which mandates
that newly appointed members of the Board of
682 Transforming the Future, Empowering Indonesia
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Practices Governance Responsibility Commitment Statements
4) The duties, authority, and responsibilities of • Corporate Plan
the Board of Commissioners and the Board • The Bank’s Business Plan (RBB) and the
of Directors, delegation of authority, and the Company’s Work Plan and Budget (RKAP)
limitations of the Board of Commissioners’ • BNI’s financial performance and that of its
authority in overseeing the Company based on subsidiaries
applicable laws and regulations; • BNI’s business operations
5) The Committees under the Board of • Risk Management, Legal, Audit & Compliance
Commissioners that are formed and directly Issues
accountable to the Board of Commissioners, the 3) Orientation on General Banking Knowledge,
Secretary of the Board of Commissioners, and which included:
the Secretariat of the Board of Commissioners • Good Corporate Governance (Role of the
that support the smooth execution of the Board Board of Commissioners), Risk Management,
of Commissioners’ duties; and and Compliance (GRC)
6) The remuneration and benefits provided to • Asset Liability Management
members of the Board of Commissioners. • Internal Audit
• Sharing session related to the Fit & Proper
During 2024, the Company facilitated an orientation Test process for Commissioner candidates
and introduction program for the new Commissioner
member, Mohamad Yusuf Permana, conducted from Risk Management Certification
March to August 2024, with the following materials: In order to fulfil the competence of human resources
1) Orientation on the Duties and Responsibilities in the field of risk management of the Bank, BNI
of the Board of Commissioners of BNI, which conducts Certification and/or Refreshment programs
included: and/or Risk Management alignment programs for
• The vision, mission, and organizational the Board of Commissioners in accordance with the
structure of BNI provisions of POJK No. 24 of 2022 concerning Quality
• The duties and functions of the Board of Development of Human Resources of Commercial
Commissioners Banks, OJK Circular Letter No. 28/SEOJK.03/2022
• Good Corporate Governance of the Board of concerning Risk Management Certification for Human
Commissioners Resources of Commercial Banks, and OJK Letter
• Committees under the Board of No. S-11/D.3/2024 dated 03 March 2024 concerning
Commissioners, as well as the Secretary SMR Equalisation and Alignment for Directors and
of the Board of Commissioners and the Board of Commissioners of Commercial Banks.
Secretariat of the Board of Commissioners, As of 31 December 2024, all serving members
who assist with the smooth execution of the of the Board of Commissioners have obtained
Board’s duties valid Risk Management Certification ranging from
• Risk Management Certification Qualification Level 6 (JK-6) to Qualification Level 7
• Remuneration, facilities, and allowances for (JK-7), with the following description:
members of the Board of Commissioners
2) Orientation on the Internal Conditions of BNI,
which included:
Name Position Qualification Level (JK)
Pradjoto President Commissioner/Independent JK-6
Commissioner
Pahala Nugraha Mansury Vice President Commissioner JK-7
Sigit Widyawan Independent Commissioner JK-6
Askolani Commissioner JK-6
Asmawi Syam Independent Commissioner JK-7
Septian Hario Seto Independent Commissioner JK-6
Iman Sugema Independent Commissioner JK-6
Erwin Rijanto Slamet Independent Commissioner JK-6
Fadlansyah Lubis Commissioner JK-6
Robertus Billitea Commissioner JK-6
Mohamad Yusuf Permana Commissioner JK-6
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
683
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Basis for Implementing the Duties of the the Board of Commissioners, as well as
Board of Commissioners information regarding strategic and significant
The Board of Commissioners’ Work Plan and Budget problems based on the results of the Board
(RKA) is a reference for the Board of Commissioners of Commissioners’ evaluation and review
in carrying out its duties, authorities, and of written reports on the implementation of
responsibilities as a supervisory body. The Board the Board of Directors’ duties to the Board of
of Commissioners’ RKA is prepared and submitted Commissioners.
to the Board of Directors since the beginning of 4) Implementation of working visits by the Board of
the financial year. The preparation of the RKA has Commissioners to BNI work unit environments
complied with the following regulations: and provision of advice and suggestions by
1) Regulation of the Minister of State-Owned the Board of Commissioners to the Board of
Enterprises No. PER-2/MBU/03/2023 dated 3 Directors based on the results of the Board of
2023 concerning Guidelines for Governance and Commissioners’ working visits.
Significant Corporate Activities of State-Owned
Enterprises Article 14 paragraph (8) stipulates Report on the Implementation of the Duties
that the Board of Commissioners/Supervisory of the Board of Commissioners in 2024
Board is required to prepare an annual work plan Throughout 2024, the Board of Commissioners,
and budget for the Board of Commissioners/ working collegially, has collectively carried
Supervisory Board which is an inseparable part out its duties, responsibilities, and obligations
of the Company’s Work Plan and Budget (RKAP); related to overseeing the governance policies and
and management operations of the Bank, in accordance
2) BNI’s Articles of Association Article 17 with applicable laws and regulations, the Bank’s
paragraph (2) which stipulates that the Board Articles of Association, and the Work Plan established
of Commissioners is required to prepare a work at the beginning of the year, including the following:
program for the Board of Commissioners which 1. Carrying out the supervisory function of the
is an inseparable part of the Company’s Annual Bank’s Business Plan (RBB), including:
Work Plan and Budget prepared by the Board of a. Directing, monitoring and evaluating the
Directors. implementation of the Bank’s strategic policies
in 2024, including evaluating the Corporate
Mechanism for Implementing the Board of Plan and RBB and financial performance in
Commissioners’ Supervisory Duties 2024 every month;
The procedures and mechanisms for carrying out b. Supervising efforts to achieve the RBB,
the functions, duties, and responsibilities of the BNI especially regarding the achievement of
Board of Commissioners are outlined as follows: several important aspects of the business
1) The Board of Commissioners holds Board of plan such as credit distribution, improving
Commissioners meetings, including internal asset quality, collecting third-party funds,
Board of Commissioners meetings, meetings productivity, and efficiency;
with invited Sector Directors and Senior Executive c. Reviewing the Revised RBB for 2024-2026;
Vice Presidents regarding the discussion agenda, d. Evaluating the realization of the RBB reported
or routine meetings with the Board of Directors; to the Financial Services Authority every
2) The active role of the committees under the semester and submitting the RBB supervision
Board of Commissioners in assisting and report to the Financial Services Authority; and
supporting the smooth execution of the Board e. Conducting a review and providing approval
of Commissioners’ duties includes conducting for the 2025-2027 RBB.
committee meetings, as well as carrying out 2. Evaluating the Consolidated Financial
evaluations, studies, or reviews of matters Performance of BNI every month and submitting
that are part of the Board of Commissioners’ Performance Reports to the Ministry of State-
responsibilities; Owned Enterprises on a quarterly basis;
3) Providing suggestions, advice or decisions of the 3. Reviewing financial information to be issued by
Board of Commissioners in writing to the Board the Company;
of Directors as: 4. Evaluating the implementation of the audit of the
a. Follow-up to the results of the Board of Consolidated Financial Statements of BNI and
Commissioners Meeting or the Board of other reports for the fiscal year ending December
Commissioners’ meeting with the Board of 31, 2023, conducted by the Public Accounting
Directors; and Firm (KAP) or other external parties;
b. Responses to reports on the implementation 5. Proposing the appointment of the External
of the Board of Directors’ duties or requests Auditor to conduct the audit of the Consolidated
for approval, consultation or proposals Financial Statements and other reports for the
submitted by the Board of Directors to fiscal year ending December 31, 2024, of PT Bank
Negara Indonesia (Persero) Tbk.;
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6. Carrying out a supervisory function on the e. Evaluate and provide advice and input on
implementation of internal control at BNI, the implementation of Integrated Risk
including by: Management Policies periodically;
a. Ensuring that the internal control system at f. Provide approval for General/Risk
BNI is running well; Management Policies and General Integrated
b. Ensuring that the Board of Directors Risk Management Policies; and
has monitored the effectiveness of the g. Ensure the implementation of Integrated
implementation of the Internal Audit Work Risk Management in accordance with
Unit (SKAI) or BNI Internal Audit Unit; the characteristics and complexity of the
c. Supervise the implementation of the BNI Financial Conglomerate business and ensure
Internal Audit Unit’s duties, including: the implementation of Risk Management
• Evaluate internal control or the BNI Internal in each Financial Services Institution in the
Audit Unit; BNI Financial Conglomerate to support the
• Review the audit plan and implementation effective implementation of Integrated Risk
and monitor the follow-up of audit results Management
from the implementation of the BNI 9. Carry out supervisory functions on the
Internal Audit Unit’s duties; implementation of compliance at BNI, including
• Ensure that the Board of Directors by:
has followed up on audit findings and a. Evaluating the compliance function at BNI,
recommendations from the BNI Internal ensuring that the compliance function at BNI
Audit Unit, the results of supervision by has been implemented properly, and providing
the Financial Services Authority and/or suggestions to the Board of Directors to
supervision by other authorities, findings improve the quality of the implementation of
by the Audit Board of Indonesia (BPK), the the compliance function; and
Financial and Development Supervisory b. Conducting reviews of reports on the
Agency (BPKP), external auditors or audit implementation of the compliance function
results of public accountants, including and the implementation of the duties of the
by ensuring that the Board of Directors Compliance Director submitted by the Board
follows up on audit findings both in writing of Directors periodically.
and verbally; and 10. Carry out supervisory functions on the
• Review the main points of the audit results implementation of the BNI Anti-Bribery
from the BNI Internal Audit Unit reported Management System (SMAP);
to the Financial Services Authority every 11. Carry out supervisory functions on the
semester implementation of the Anti-Fraud Strategy,
7. Conduct supervision, monitoring, and evaluation Whistle Blowing System (WBS) at BNI, and
of the Bank’s Health Level for Semester II-2023 Significant Fraud Reports to the OJK;
and Semester I-2024 and support the Board of 12. Carry out supervisory functions on the
Directors to take the necessary steps in order to implementation of the Anti-Money Laundering,
maintain and/or improve the Bank’s Health Level; Prevention of Terrorism Funding, and Prevention
8. Perform supervisory functions on BNI’s Risk of the Proliferation of Weapons of Mass
Management and Integrated Risk Management, Destruction Funding (APU PPT and PPPSPM) at
including: BNI;
a. Evaluate the Board of Directors’ duties on 13. Regarding the implementation of the principles
the implementation of Risk Management and practices of Good Corporate Governance
policies and provide advice and input on the (GCG) and the Implementation of Integrated
implementation of Risk Management policies Governance;
periodically to ensure that the management 14. Ensure the implementation of GCG principles
of Bank activities and risks has been and practices at all levels or levels of the BNI
implemented effectively: organization and at the Financial Services
b. Evaluate BNI’s Risk Management policies and Institutions in the BNI Financial Conglomerate:
Risk Management strategies; a. Supervise the implementation of Integrated
c. Conduct quarterly reviews and evaluations Governance in the BNI Financial Conglomerate
of the Risk Profile and Minimum Capital and and evaluate/review the Integrated
periodically evaluate BNI’s risk position and Governance Guidelines for improvement;
development; b. Encourage the improvement of GCG practices
d. Ensure that Risk Management policies and by referring to applicable laws and regulations
processes are implemented effectively and and international best practices;
integrated into the overall Risk Management c. Review the GCG implementation report
process; submitted by the Board of Directors;
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d. Monitor the results of the GCG self- 20. Providing consultation on the provision of
assessment and conduct a self-assessment of credits and write-offs that in accordance with the
the effectiveness of the GCG implementation provisions, must be consulted with the Board of
of the Board of Commissioners, including Commissioners;
the committees under the Board of 21. Conducting periodic evaluations of the
Commissioners every semester as required implementation of the duties and responsibilities
by the Financial Services Authority Regulation of the Sector Director, including the achievement
governing the implementation of GCG for of the Sector Director’s work plan, especially
Commercial Banks; related to strategic and significant issues;
e. Monitor and evaluate the performance of 22. Conducting a review of the Performance of the
Subsidiaries and the policies of the Board of Financial Institution Pension Fund (DPLK) in 2023
Directors related to the creation of synergy and as the DPLK Supervisory Board and submitting
strengthening of the business of Subsidiaries; the Supervision Report on the BNI Financial
15. Evaluate, direct, and monitor the implementation Institution Pension Fund (DPLK) Business Plan
of BNI Information Technology (IT), including for Semester II of 2023 and Semester I of 2024 to
the Realization of the 2024 IT Program Strategic the OJK;
Plan and the 2025 IT Development Plan, in the 23. Conduct an evaluation of the 2023 BNI DPLK
development of the implementation of wondr by Governance Report, the 2023 BNI DPLK Health
BNI; Level Assessment Report, the 2023 BNI DPLK
16. Conduct periodic reviews of material case Risk Management Implementation Report for
progress reports; Semester II of 2023 and Semester I of 2024;
17. Monitor and evaluate the implementation of the 24. Conduct periodic supervision and evaluation
Recovery Plan at BNI; of the implementation of remuneration and
18. Supervise the implementation of the principle of Outsourcing management policies and systems
prudence in the provision of credit facilities by at BNI, including the remuneration of the Board
the Board of Directors, including: of Directors and Board of Commissioners and
a. Supervise the implementation of credit and employees;
financing plans that have been stated in the 25. Conduct an evaluation of the implementation
RBB; of consumer and community protection in the
b. Provide advice and opinions on the Board of financial services sector at BNI, and an evaluation
Directors’ decisions regarding the provision of the implementation of Payment Services at
of credit facilities above a certain amount BNI;
that must be consulted with the Board of 26. Conduct an evaluation of the Achievement of
Commissioners; the Macroprudential Inclusive Financing Ratio
c. Provide approval for the provision of credit (RPIM) of BNI and the BNI RPIM Development
facilities to related parties that, based on Strategy;
applicable laws and regulations, must obtain 27. Conduct an evaluation of the review of the
approval from the Board of Commissioners; General Policy of the Internal Control System
(KUSPI) and Internal Control Over Financial
d. Conduct routine and periodic reviews of Reporting (ICOFR), including:
the development and follow-up of credits a. Internal Control Over Financial Reporting
that have been consulted with the Board of Diagnostic Results Report;
Commissioners; b. Review of the General Policy of Internal
e. Evaluate and provide approval for credit Control System and Integrity Procedures of
policies and strategies in accordance with the Bank Financial Reporting (Internal Control
obligations stipulated in applicable laws and Over Financial Reporting); and
regulations; and c. Roadmap for Implementation of Internal
f. Conducting periodic reviews of the Control Over Financial Reporting and BNI’s
development and quality of the overall Readiness to Implement the Roadmap for
credit or financing portfolio, including Non- Implementation of Internal Control Over
Performing Loans (NPL). Financial Reporting.
19. Monitoring and evaluating the development 28. Granting approval to matters that must be
and management of Human Resources (HR), approved by the Board of Commissioners based
especially regarding the strategic function of on applicable laws and regulations and the
Human Resources in supporting the achievement Company’s Articles of Association, including:
of Bank performance; a. Approval of Capital Participation;
b. Approval of Provision of Funds to Related
Parties;
c. Approval of BNI Organizational Structure;
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d. Approval of the Revision of BNI Bank’s aa. Approval of the Update of the Policy on
Business Plan for 2024-2026; Write-Off of Debtors of Micro, Small, and
e. Approval of BNI Bank’s Business Plan for Medium Enterprises (UMKM), which refers
2025-2027; to Government Regulation No. 47 of 2024
f. Approval of the Long-Term Plan (RJP)/ concerning the Write-Off of Bad Debts to
Corporate Plan for 2025-2029; UMKM;
g. Approval of the Company’s Work Budget Plan bb.Approval of the Company’s Policies or
for 2025; Guidelines which based on the Financial
h. Approval of BNI’s Recovery Plan Document Services Authority Regulation must obtain the
for 2024/2025; approval of the Board of Commissioners.
i. Approval of BNI’s Risk Appetite Statement 29. Submitting a report to the Ministry of SOEs in the
(RAS) for 2024; form of the Board of Commissioners’ response
j. Approval of the Internal Audit Annual Audit to the BNI performance report every quarter as
Plan for 2024; a follow-up to the Letter of the Minister of SOEs
k. Approval of BNI’s Sustainable Financial Action in 2014 to the BNI Board of Commissioners that
Plan (RAKB) for 2025; in order to make supervision and guidance of
l. Approval of the Management of BNI SOE performance more effective, the Board of
Subsidiaries; Commissioners is requested to submit opinions
m. Approval of the Organizational Structure of and responses to BNI’s performance report for
the Board of Directors (Directorate Division) the quarterly period;
of BNI; 30. Holding Board of Commissioners Meetings,
n. Approval of the Updating of the Anti-Money both internal Board of Commissioners Meetings
Laundering, Prevention of Terrorism Funding, and by inviting members of the Board of
and Prevention of the Proliferation of Weapons Directors or related Sector Directors as well as
of Mass Destruction (APU PPT and PPPSPM) Board of Commissioners Meetings with the
Policies and Procedures of BNI and Custody; Board of Directors regularly to discuss certain
o. Approval of the Updating of the General aspects such as business aspects, organization,
Policy on Risk Management and Capital risk management, internal control, legal and
Management, as well as the General Policy compliance, human resources, technology and
on Integrated Risk Management; others which are held routinely as many as 53
p. Approval of the Updating of the Governance (fifty-three) meetings; and
Policy; 31. Conducting visits to Divisions/Units, Regional
q. Approval of the Updating of the Integrated Offices, and Branch Offices, including Overseas
Governance Policy; Offices offline and/or online, in order to carry out
r. Approval of the Review of the Compliance the supervisory function.
Charter;
s. Approval of the Updating of the General List of Recommendations /Suggestions /
Policy on the Internal Control System; Advice from the Board of Commissioners in
t. Approval of the Updating of the Human Capital 2024
Policy, including the Talent Development Throughout 2024, the Board of Commissioners has
Policy, related to the Talent Pool; issued several important Recommendations/Advice
u. Approval of the Updating of the Internal Audit to the Board of Directors regarding the management
Charter in 2024; and administration of the Bank, including:
v. Approval of the Update of the Anti-Money 1. General Performance
Laundering, Prevention of Terrorism Funding a. In facing challenges with peers and future
and Prevention of the Proliferation of Weapons market trends, the Board of Directors should
of Mass Destruction (APU PPT and PPPSPM) continue to explore breakthroughs that can
Policies and Procedures of DPLK BNI; be implemented to encourage the creation of
w. Approval of the Business Plan and Sustainable new businesses and provide a positive impact
Financial Action Plan (RAKB) of DPLK BNI for on improving the Company’s business.
2025; b. The Board of Directors should continue to
x. Approval of the Risk Appetite Statement (RAS) strive to improve internal business processes
and Risk Appetite Metric (RAM) of DPLK BNI through the creation of appropriate policies,
for 2024; quality human resources, and adequate
z. Approval of the Update of the Guidelines and technology so as to produce quality
Work Rules of the BNI Board of Commissioners performance.
and the Rules of Procedure of the Board of c. In implementing the Company’s strategy, the
Commissioners Meeting; Board of Directors is expected to continue to
improve the implementation of adequate risk
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management and prepare possible scenarios, so that quality growth in the Small segment
by conducting business prudently and can be achieved.
guided by applicable laws and regulations, e. In addition, it is necessary to pay attention to
and implementing the principles of Good the role of the Region, especially in terms of
Corporate Governance (GCG). optimizing the role of the Region to increase
2. Credit the value chain of the Corporate segment to
a. The Board of Commissioners reminds the support the Small segment by utilizing data
Board of Directors regarding the credit leads and synergy between segments.
granting process to be conducted prudently f. Concentration of Economic Sectors based
and the strict implementation of the four- on Sub-Sectors to be able to make a deeper
eyes principle in every process, including a study based on industry analysis by mapping
thorough analysis of the business conditions which industrial sub-sectors are growing,
directly related to repayment capacity, surviving, and declining, then setting specific
ensuring that the collateral adequacy ratio Risk Appetite/Risk Tolerance limits.
meets the minimum requirements according g. The Loan Exposure Limit (LEL) condition in
to the Bank’s Credit Policy (KPB), monitoring several economic sectors/sub-sectors that
the use of credit facilities, and tracking the have been significantly exceeded is a serious
debtor’s business development to prevent concern for the Risk Management Unit and
any side-streaming of credit facility usage. has escalated to the Board of Directors to
b. The Board of Commissioners advises the determine the action plan that needs to be
Board of Directors to carry out Strengthening carried out. Business Units in all segments
Culture in sectors that are starting to sunset must always confirm the availability of LEL to
in the portfolio at BNI, so that the weakening the Risk Management Unit before submitting
conditions that occur do not have a significant a credit proposal and are not permitted to
impact on BNI’s portfolio. submit credit to sectors/sub-sectors whose
c. In connection with the implementation of LEL conditions have been exceeded.
the end-to-end credit process improvement h. Be more selective and prudent in providing
program, an evaluation of the program must People’s Business Credit (KUR) by aligning
be carried out comprehensively to assess its with the current government policy direction.
effectiveness, and the necessary corrective i. The Board of Directors must pay attention to
actions must be taken so that the objectives of the performance of service providers related
implementing the end-to-end credit process to the credit process, namely the Public
improvement program can be achieved. The Accounting Firm (KAP) and/or Public Appraisal
Board of Commissioners also reminds the Service Office (KJPP), and the determination
Board of Directors that the improvement of service providers as BNI partners must be
of the credit process can pay attention to accompanied by selective screening so that
audit findings, both from internal audits partners with good and trusted conduct are
and regulators/external auditors (OJK, BPK, obtained.
and KAP). Credit process improvements are 3. Liquidity
carried out, among others, through increasing a. To minimize liquidity risk, a strategy is needed
the discipline of the normal credit process to strengthen the long-term funding structure
and enriching the competencies of human and a special strategy to manage the balance
resources related to the credit process. between the level of DPK and its distribution
d. The Board of Commissioners reminded that so that the level of liquidity reflected in the
strengthening the Small segment must be LDR can be maintained at a healthy and ideal
carried out continuously, and improvements level.
must be made in order to achieve the desired b. The ALCO Committee needs to carry out its
standards. The improvements in question function with more discipline in allocating
include improving the credit granting process quotas that can be accommodated for special
(evaluation of the quality of decision-making rate funds by taking into account the tolerance
through the implemented scoring system), level of special rate funds that do not interfere
verification/validation discipline, pipeline with BNI’s profitability, and to monitor to
management discipline, and collection ensure that special rate funds do not become
effectiveness so that it can create good credit permanent funding.
quality, improve systems and increase human c. In terms of capital and liquidity management,
resource quality. The Board of Directors also the Bank should mitigate risks, including
needs to be able to focus on top-tier debtors through assessments and stress tests with
in each Region, as well as in leading sectors, current conditions on a regular basis.
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d. In relation to BNI’s corporate action plans, of digital banking at BNI, including changes
both those that have been carried out and will in operational processes, the implementation
be carried out, the Board of Commissioners of big data analytics, changes in branch
reminds us to carry out a comprehensive standards and the smallest organizational
study to support BNI’s strategic targets with units including in seeing the effectiveness
strong capital budgeting, and ensure that and productivity of branch/organizational unit
they have met applicable provisions. . performance, sharpening the types of work
4. Digital Banking and Technology and the composition and qualifications of
a. The launch of New Mobile Banking BNI employees who do the work.
(wondr by BNI) as a game changer for BNI 6. Human Capital Policies and Procedures
and the banking industry in Indonesia, which a. The existence of organizational changes
is designed to follow global excellence as an impact of the application of the New
standards, is expected to improve customer Way of Working (NWOW) has changed
service in providing more planned and the responsibilities and actors in the new
personal financial management solutions organization. For this, it has been ensured that
for the Indonesian people so that it can there is clarity regarding the person in charge
provide a positive contribution to the Bank’s and the scope of work of the organizational
performance. unit, not only those who carry out the Human
b. The momentum for the launch of New Mobile Capital function but also organizational units
Banking BNI (wondr) so that BNI can optimize with shared responsibility for the Human
it to increase fund expansion in the retail Capital function.
segment so that it can reduce dependence b. The Human Capital Policy Update has
(shifting) on
institutional funds and special been implemented, and the Board of
rate funds. Commissioners also advised and reminded to
c. The Board of Commissioners supports conduct periodic reviews of updates to other
coordination and the need for support from related policies so that they can become a well-
the Technology & Operation sector for system integrated policy, including the Outsourcing
development for work processes so that they Policy, Sanctions Policy, and others. Thus,
can be carried out automatically and increase the Human Capital Policy, which is a unified
productivity. reference, does not lag behind changes in
d. The Board of Commissioners continuously the environment and developments in other
reminds the Board of Directors to always external and internal regulations.
maintain the security of the Bank’s system to c. Socialization and internalization have been
support the security of customer transactions requested to be carried out intensively,
and businesses, and prevent the possibility especially for those responsible/managers/
of high security to protect customer data and actors of shared responsibility both in the
anticipate threats of viruses, malware, and Human Capital organization, as well as each
other digital risks. Line Manager/Superior in other organizations
5. Strengthening the Company’s Organization and employees in general. This aims for
a. In an effort to transform Human Capital each individual in the organization at BNI to
carried out through the New Ways of Working understand and carry out their role in the
(NWOW) program, which aims to prepare the Human Capital function for the benefit of the
BNI organization for the future. With a new development of their organizational unit and
way of working in supporting the Company’s the self-development of each employee.
strategic goals, the Board of Commissioners d. Related to Career Management and Employee
has provided suggestions and advice so that Placement, it can be regulated clearly and
the implementation of this program can be transparently so that there is guidance for
managed and run well so that the Company employee placement in one location. The
is able to face new challenges and future policies that have been prepared later so
changes. that they can be implemented properly and
b. This NWOW program also includes must not be violated so as not to reduce the
strengthening the Regional Organization, with Company’s authority. Good guidance will
the need to continue to anticipate changes as build a good corporate culture.
an impact that arises from the implementation
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e. The management of Small segment credit d. Strengthening internal control functions,
needs to be strengthened with the capability including monitoring the progress of
of qualified Credit Manager (RM) HR to corrective actions following fraud incidents,
increase productivity; it is also necessary to particularly those with significant impact on
evaluate/supervise the Small segment from the Bank, and ensuring that no repeated cases
the Head Office and Regional Offices. occur.
7. Bank Intermediation e. The Board of Commissioners advises the Board
BNI’s intermediation function serves as a key of Directors to increase employee awareness,
driver in facilitating Indonesia’s economic including through the internalization of good
growth, with a focus on sectors most in need work culture and the implementation of the
of support amid uncertain conditions. However, AKHLAK core values to foster employees with
the Board of Commissioners reminds the Board high integrity.
of Directors to continue adhering to prudential f. The implementation of the Whistle Blowing
principles in order to enhance the quality of System (WBS) should be strengthened
credit. to have a significant impact on enforcing
8. Implementation of Anti-Fraud Strategy rules and building stakeholder trust in the
a. Fraud cases and abuse of authority need effectiveness of WBS in uncovering fraudulent
to be handled properly, including within activities.
subsidiaries. The Bank and its subsidiaries 9. Overseas Branches (KLN)
must ensure preparedness in anticipating a. Overseas Branches should actively seize
fraud, including ensuring that all Standard opportunities, particularly in Indonesia-
Operating Procedures (SOPs) for each related businesses, through cooperation
business activity are properly executed and with BNI Wholesale Banking, International
regularly evaluating the anti-fraud strategy. Banking, Treasury, and BNI Securities Pte. Ltd.
b. The Board of Commissioners advises the (BSPL). This will help optimize the potential of
Board of Directors to ensure that concrete existing debtors, given that few banks have
actions are in place to apply firm sanctions, branches overseas and many Indonesian
both internal and external, that have a companies now have a presence abroad.
deterrent effect. b. The Board of Commissioners reminds the
c. The Board of Commissioners believes that the Board of Directors to optimize the compliance
imposition of sanctions for employees who function at BNI’s overseas branch in Singapore
violate regulations and open opportunities to coordinate with all overseas branches,
for fraud has not provided an adequate follow up on findings from local regulators,
deterrent effect. This includes sanctions that OJK, or BPK, and ensure that these findings
are not proportional to the fraudulent actions do not recur in the future.
and/or the related employees. Therefore, the c. The Board of Commissioners expects the
Board of Directors is advised to review the overseas branches to implement strong
establishment of firm sanctions, not only Compliance Risk Control and for the Board
for fraud perpetrators but also for those of Directors to ensure adequate compliance
involved in the case or violating provisions with applicable laws and regulations in the
that create opportunities for fraud. The Board countries where the overseas branches are
of Commissioners reminds the Board of located.
Directors to give attention to operational 10. BNI Pension Fund and BNI Pension Fund
risk management and fraud control, as this Management
will affect BNI’s performance and erode a. With the increasingly competitive DPLK
stakeholder trust. Issues must be addressed market, the Board of Supervisors advises DPLK
at their root through reliable initiatives BNI to conduct a comprehensive analysis by
supported by competent resources and identifying strengths and weaknesses, as well
by optimizing automation processes since as opportunities and threats in the market,
operational risks and fraud are inherent in so that DPLK BNI can maintain its product
human activities. advantages while continuing to innovate to
attract consumer attention.
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b. In relation to the implementation of the c. The Board of Commissioners also pays
new core system for DPLK BNI, “SURE,” attention to each improvement plan, action
it is recommended to conduct a Post plan, and corrective action, which have been
Implementation Review (PIR) to ensure prepared by each Subsidiary Company,
that the Business Requirement Documents and the Board of Commissioners supports
(BRD) have been fully met and can support all improvement plans, action plans, and
operations well without errors. corrective actions to be followed up by each
c. Fund placement in investment instruments Subsidiary Company.
should be carried out with a prudence d. Improvement plans, action plans and
principle, preceded by in-depth business corrective actions followed up by each
analysis and consideration, and in accordance Subsidiary Company, to be optimally
with prevailing regulations. monitored by the Subsidiaries Management
d. Ensuring that the internal control process Division and related Work Units, with a clear
at DPLK BNI runs well and is supported by timeline, and reported to all Subsidiary
comprehensive and up-to-date policies and Company Development Directors.
SOPs by conducting periodic reviews to e. The Main Entity is expected to continue
anticipate process changes that may enhance to strengthen the synergy of Integrated
services or changes in regulations from Work Units in BNI, between Internal Audit,
regulators (OJK, PPATK). Compliance, Risk Management, Anti Fraud,
e. Pension fund management must be governed and Subsidiaries Management. This Work
well and professionally to ensure the pension Unit integration will be a strong layering to
fund grows and provides for participants by prevent fraud and other forms of violations.
ensuring financial sustainability in retirement,
giving employees (as participants) and the 12. Implementation of Anti-Money Laundering and
company or BNI (as the founder) a sense of Prevention of Terrorism Financing and Weapons
security. of Mass Destruction Proliferation Financing
a. The implementation of the Anti-Money
11. Integrated Governance and Risk Management Laundering (AML), Terrorism Financing
a. The Board of Commissioners advises Prevention (TFP), and Weapons of Mass
strengthening the implementation of TKT Destruction Proliferation Financing Prevention
and Integrated Risk Management so that the (WMDPP) program, which has been well
Integrated Governance and Risk Management executed, should always be evaluated and
framework is updated to adjust to the direction updated with current policies and trends.
of stakeholder policies and encourage close Additionally, the policies or guidelines that
collaboration and communication between the have been developed should be socialized to
functions of governance, risk management, all employees.
compliance, and information technology so b. The Board of Commissioners advises the
that good integrated governance and risk Board of Directors to ensure that all branch
management can improve sustainability and offices and business units interacting with
long-term performance. customers are disciplined, including the
b. Operational risks caused by fraud, integrity implementation of Enhanced Due Diligence
issues, verification mechanisms that are (EDD) for customers categorized as “High
not implemented, and sanctions/fines Risk,” including Politically Exposed Persons
from the Regulator due to non-compliance (PEP) and related parties, as well as performing
with reporting obligations. The Board of screening for Walk-In Customers (WIC) using
Commissioners provides advice so that the available platforms.
the implementation of the operational c. The Negative List data, including PEP, should
risk framework can truly be a guideline always be updated based on information
in ensuring that the Three Lines of Model received from the Financial Transaction
function effectively, internal processes are Reporting and Analysis Center (PPATK) and/
implemented properly, and encourage an or other institutions, so it can be used as up-
increase in KPMR to a decrease in fraud and to-date guidance in the customer screening
operational losses. process.
d. The Board of Commissioners advises the
Board of Directors to ensure that the system
supporting the analysis of Suspicious Financial
Transaction Reports (LTKM) is equipped
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with LTKM scenarios and accommodates BNI Mobile Banking application, will also be
mandatory points so that all data included in available on the wondr by BNI app moving
LTKM can be identified by the system. forward, ensuring that the positive synergy
e. Regarding the implementation of AML, TFP, remains intact.
and WMDPP at overseas branches (KLN), the g. Subsidiaries should mirror their parent
Board of Commissioners reminds the Board of company, especially in terms of implementing
Directors to ensure that all overseas branches compliance culture and anti-fraud strategies.
consistently utilize the Nice Actimize system
for the implementation of these programs. h. The Zero Fraud Tolerance commitment should
f. The Board of Commissioners also advises become a value agreed upon within the BNI
subsidiaries to ensure the achievement of data Financial Conglomerate, to be implemented
updates for AML, TFP, and WMDPP, especially by all levels of employees, from the main
for subsidiaries where this achievement entity to subsidiaries. Management must
has not yet been optimal, as failure to meet emphasize that the financial conglomerate
these standards will attract the attention of does not tolerate any form of fraud.
regulators. i. The Board of Commissioners encourages
13. Subsidiaries the continued development of the Whistle
a. The Board of Directors should periodically Blowing System (WBS) at both the main
evaluate the work programs of each subsidiary entity and subsidiaries, as the Board
and take corrective actions as necessary to believes the WBS at subsidiaries still needs
ensure that subsidiaries contribute more improvement, particularly in building the
effectively to the Bank. trust of whistleblowers. The Board continues
b. The Board of Commissioners asks the Board to remind that socialization should be more
of Directors to regularly review Diamond intensive in educating employees and raising
Clients and Wave Clients, as these will be the trust level, including in subsidiaries, to
the targets for execution and expansion further enhance the WBS trust level.
from the subsidiaries, and this information j. The Board of Commissioners notes that at the
should be continually updated with the main entity level, attention has already been
subsidiaries, especially if there are indications given to the surveillance system, exception
of deteriorating conditions or quality of each reports, and risk control testing. The Board
Diamond Client and Wave Client. advises that BNI must continue to develop a
c. The Board of Commissioners also advises strong surveillance system, exception reports,
subsidiaries that have not met targets to and risk control testing and encourage the
continue to be supported in order to maximize strengthening of these systems at subsidiaries
their contributions by the end of 2024. to ensure integrated anti-fraud measures that
d. Subsidiaries are expected to continue to provide uniformity in the application of the
enhance cooperation with BNI, particularly four pillars of anti-fraud within the financial
regarding Learning Tools. The collaboration conglomerate.
between BNI and its subsidiaries is also k. Both the main entity and subsidiaries
expected to enrich training topics that can be should emphasize the implementation of
provided to the employees of the subsidiaries. anti-gratification practices within the BNI
e. The Board of Commissioners suggests Financial Conglomerate, focusing not only on
considering the preparation of synergistic mitigation but also on forming strategies to
efforts between BNI and its subsidiaries, prevent gratification.
utilizing wondr by BNI, to increase the
number of users and transactions by Board of Directors Decisions Requiring
consumers and employees of subsidiaries, Approval from the Board of Commissioners
as well as to leverage wondr by BNI as a [ACGS D.1.2]
super app supporting subsidiary businesses, The Board of Directors may issue Board of Directors
in accordance with applicable sectoral Decrees to regulate specific matters related to
regulations. the operational and business management of the
f. It must be ensured that the facilities and Bank. However, there are exceptions for certain
services related to BNI and subsidiary synergy, matters where the Board of Directors must obtain
which were previously available through the prior approval from the Board of Commissioners
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before issuing such decrees, as stipulated in the 4) Determining and changing the Company’s logo;
Board of Commissioners Decree within specific 5) Determining the organizational structure one
limits and/or criteria that have been approved by level below the Board of Directors;
the Series A Dwiwarna Shareholder. Referring to 6) Making capital investments, selling investments,
the Bank’s Articles of Association and the Board of including changes to the capital structure of other
Commissioners Decree, while observing applicable companies, subsidiaries, and joint ventures, not
laws and regulations in the Capital Market and for debt recovery, in accordance with capital
Banking sectors, the scope of the Board of Directors’ market and banking regulations, with certain
decisions that require written approval from the values set by the Board of Commissioners;
Board of Commissioners is as follows: 7) Establishing subsidiaries and/or joint ventures
1) Disposal/transfer and/or pledging of the with values set by the Board of Commissioners
Company’s assets with specific criteria and values in accordance with capital market and banking
exceeding a certain amount set by the Board of regulations;
Commissioners, except for assets related to the 8) Proposing the Company’s representative as
Company’s business activities in accordance a candidate for the Board of Directors and
with applicable laws, such as credit, securities, Board of Commissioners at subsidiaries that
collateral acquired, movable property, and significantly contribute to the Company and/or
other assets obtained as part of the Company’s have strategic value, as determined by the Board
operations, while considering regulations in the of Commissioners;
capital market and banking sectors; 9) Merging, consolidating, acquiring, demerging,
2) Write-off of fixed assets due to certain conditions, or dissolving subsidiaries and joint ventures
including: with values set by the Board of Commissioners
(a) Loss; in accordance with capital market and banking
(b) Destroyed; regulations;
(c) Irreparable damage (total loss); 10) Taking actions classified as material transactions
(d) Transfer costs exceeding the economic value as defined by regulations in the capital market
obtained from the transfer; and banking sectors, with certain values set by
(e) Dismantling for reconstruction or the Board of Commissioners, except for material
transformation into another Fixed Asset, with transactions excluded by applicable regulations
a budget approved by the General Meeting in the capital market and banking sectors;
of Shareholders (GMS)/Minister through the 11) Actions not specified in the RKAP; and
approval of the RKAP; 12) Transactions for the transfer, including selling,
(f) Dismantling with no reconstruction due to relinquishing collection rights, and/or ceasing to
other planned programs as per the RKAP; collect on:
(g) Dismantling for reconstruction due to a a. Bad debt that has been written off as part of
government program and/or credit resolution, either in whole or in part;
(h) Based on laws and/or a final court decision, the b. The difference between the value of bad
Fixed Asset is no longer owned or controlled debt written off and the value of the transfer,
by the SOE. including sales or relinquishing rights,
3) Entering into cooperation with business entities which are carried out based on the policies of
or other parties, in the form of Joint Operations the Board of Directors approved by the Board of
(KSO), Joint Ventures (KSU), Licensing Commissioners and within the write-off ceiling
Agreements, Build-Operate-Transfer (BOT), limit set by the GMS, which remains in effect
Build-Transfer-Operate (BTO), Build-Operate- until new limits are established by the GMS.
Own (BOO), and similar agreements with terms
or values exceeding those set by the Board of
Commissioners;
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The approval of the Board of Commissioners for 16) Appointment of Ms. Nurani Raswindriati as
points 1, 3, 6, 7, 8, and 9 above, with specific limits an Independent Member of the Integrated
and/or criteria, is established after approval by the Governance Committee;
Series A Dwiwarna Shareholder. The establishment 17) Termination of the Appointment of Ms. Pasu
of these limits and/or criteria by the Board of Donnaria as an Expert Staff of the Board of
Commissioners has also been determined in Commissioners;
accordance with those approved by the Series A 18) Charter of the Board of Commissioners of PT
Dwiwarna Shareholder and is documented in the Bank Negara Indonesia (Persero) Tbk;
Board of Commissioners’ Decree. 19) Rules of Procedure for Meetings of the Board of
Commissioners and Joint Meetings of the Board
Implementation of Board of Commissioners’ of Commissioners with the Board of Directors of
Decisions in 2024 PT Bank Negara Indonesia (Persero) Tbk;
The Board of Commissioners has the authority to 20) Appointment of Mr. Rudy Tandjung as a Member
issue Board of Commissioners Decrees related to of the Integrated Governance Committee;
strategic matters to assist and support the execution 21) Appointment of Mr. Mohamad Yusuf Permana
of its duties and responsibilities as the supervisory as a Member of the Integrated Governance
organ of the Board of Directors, as well as to enforce Committee and
the application of good governance principles in the 22) Appointment of Mr. Mohamad Yusuf Permana as
Bank. Below is a list of the Board of Commissioners’ a Member of the Nomination and Remuneration
Decrees that have been implemented during 2024, Committee.
including:
1) Appointment of Mr. Suhartono as a Member of Board of Commissioners’ Assessment of
the Integrated Governance Committee; the Performance of Committees Under the
2) Appointment of Ms. Dwita Suherlina as an Board of Commissioners [ACGS D.5.7]
Independent Member of the Risk Monitoring In order to enhance the role of the Board of
Committee; Commissioners in carrying out its supervisory
3) Appointment of Mr. Human Brillianto as an and advisory functions to the Board of Directors,
Independent Member of the Audit Committee; the Board of Commissioners has formed 4 (four)
4) Appointment of Mr. Bambang Setyogroho as supporting committees under it, namely:
an Independent Member of the Risk Monitoring 1. Audit Committee;
Committee; 2. Risk Monitoring Committee;
5) Confirmation of the Appointment of Mr. 3. Nomination and Remuneration Committee; and
Pahala Nugraha Mansury as a Member of the 4. Integrated Governance Committee.
Nomination and Remuneration Committee;
6) Confirmation of the Appointment of Mr. Pahala The four committees above act as complementary
Nugraha Mansury as a Member of the Risk organs for each other in supervising the Bank, but
Monitoring Committee; each committee has responsibilities in different
7) Confirmation of Termination of Appointment areas.
of Mr. Riswinandi as Member of the Integrated
Governance Committee; The Board of Commissioners periodically evaluates
8) Allowances and Facilities for Members of the the committees under its authority, including the
Board of Directors and Board of Commissioners; Audit Committee, Risk Monitoring Committee,
9) Adjustment of Honorarium, Allowances, Nomination and Remuneration Committee,
and Facilities for Independent Members of Risk Monitoring Committee, and Integrated
Committees Under the Board of Commissioners; Governance Committee. Every year at least once
10) Adjustment of Honorarium, Allowances, and a year, the Board of Commissioners provides a
Facilities for Ms. Pasu Donnaria as Expert Staff of performance assessment of the committees at
the Board of Commissioners; the Board of Commissioners level to ensure that
11) Charter of the Integrated Governance Committee the committees carry out their functions, duties,
of PT Bank Negara Indonesia (Persero) Tbk; and responsibilities, taking into account the main
12) Charter of the Risk Monitoring Committee of PT performance indicators for the achievement of the
Bank Negara Indonesia (Persero) Tbk; committees’ Work plans/programs established at the
13) Charter of the Audit Committee and Code of beginning of the year, the level of attendance and
Ethics of the Audit Committee of PT Bank Negara participation of committee members in meetings,
Indonesia (Persero) Tbk; and the submission of task implementation reports
14) Charter of the Nomination and Remuneration that describe the implementation of activities
Committee of PT Bank Negara Indonesia carried out by the Audit Committee, Nomination
(Persero) Tbk; and Remuneration Committee, Risk Monitoring
15) Appointment of Mr. Suhendi Muharam as Committee, and Integrated Governance Committee.
Independent Member of the Audit Committee;
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Assessment Procedures and Criteria Used [ACGS responsibilities, each committee has played a role
D.5.7] in providing recommendations to the Board of
The Board of Commissioners provides a Commissioners, which serve as considerations and
performance assessment of the committees at complement the Board’s perspective in carrying out
the Board of Commissioners level to ensure that its supervisory function.
the committees carry out their functions, duties,
and responsibilities, taking into account the main The Board of Commissioners assesses that the
performance indicators for the achievement of the committees at the Board of Commissioners level
committees’ Work plans/programs established at the have carried out their functions, duties, and
beginning of the year, the level of attendance and responsibilities well as described below:
participation of committee members in meetings,
and the submission of task implementation reports • Audit Committee
that describe the implementation of activities The Audit Committee carried out its oversight
carried out by the Audit Committee, Nomination duties and responsibilities related to the review
and Remuneration Committee, Risk Monitoring of financial information issued by the Bank to
Committee, and Integrated Governance Committee. the public and/or to the Authorities. In addition,
the Audit Committee also made reviews reviews
In assessing the performance of committees under to ensure regulatory compliance relevant to
the Board of Commissioners, BNI has a number of the Bank’s activities, gave recommendations
criteria that are used as the basis for assessment, to the Board of Commissioners regarding the
including at least: appointment of Public Accountants (AP) and
a. Realization of the achievement of the committee’s Public Accounting Firms (KAP), and evaluated
work plan/program during the financial year; the effectiveness of the implementation of audits/
b. Level of attendance and participation in meetings; services rendered by Public Accountants (AP)
and and Public Accounting Firms (KAP). The Audit
c. Submission of Task Implementation Report. Committee also reviewed the implementation
of audits by internal and external auditors, and
Party Conducting Performance Assessment of oversaw the implementation of follow-up actions
Committees of the Board of Commissioners by the Board of Directors.
[ACGS D.5.7]
The Board of Commissioners periodically assesses • Risk Monitoring Committee
the performance of committees under the Board The Risk Monitoring Committee has assessed
of Commissioners, including the Audit Committee, the suitability between risk management
Risk Monitoring Committee, Nomination and policies and the implementation of Bank
Remuneration Committee, Risk Monitoring policies, and also monitors and evaluates
Committee, and Integrated Governance Committee. the implementation of tasks by the risk
At least once a year, the Board of Commissioners management committee and risk management
provides a performance assessment of the work unit. The results of this assessment are
committees at the Board of Commissioners used to provide recommendations to the
level to ensure the implementation of activities Board of Commissioners. The Risk Monitoring
carried out by the Audit Committee, Nomination Committee evaluates the implementation of
and Remuneration Committee, Risk Monitoring risk management for the Bank’s 8 (eight) main
Committee, and Integrated Governance Committee. risks, namely Credit Risk, Market Risk, Liquidity
Risk, Operational Risk, Strategic Risk, Legal
Result of Committee Performance Assessment in Risk, Compliance Risk, Reputation Risk, and
2024 an additional 2 (two) other risks included in
The Board of Commissioners has assessed that integrated risk management, namely Insurance
throughout 2024, the committees under the Board Risk and Intragroup Transaction Risk.
of Commissioners have performed their functions,
duties, and responsibilities effectively, as evidenced • Nomination and Remuneration Committee
by the successful realization of the work plans/ The Nomination and Remuneration Committee
programs set by each committee in 2024. The Board has also carried out its role in carrying out
of Commissioners also evaluates that committee supervisory duties and obligations, which include
members have achieved a high level of attendance evaluating and formulating recommendations
and active participation in meetings, with each to the Board of Commissioners regarding
committee providing periodic written reports regulations and policies related to nomination
on the execution of their duties to the Board of and remuneration for members of the Board of
Commissioners. In supporting the implementation Commissioners, Board of Directors, executive
of the Board of Commissioners’ duties and officers and employees as a whole. This also
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includes examining and assessing the company’s 1) Regulation of the Minister of State-Owned
talent management policies, as well as evaluating Enterprises No. PER-2/MBU/03/2023 dated March
organizational development proposed by the 3, 2023, concerning Guidelines for Governance
Board of Directors in accordance with applicable and Significant Corporate Activities of State-
regulations. Owned Enterprises and Regulation of the
Minister of State-Owned Enterprises No. PER-3/
• Integrated Governance Committee MBU/03/2023 dated March 20, 2023, concerning
The Integrated Governance Committee has Organs and Human Resources of State-
evaluated the implementation of Integrated Owned Enterprises, the organs of the Board
Governance by analyzing the level of of Commissioners may consist of the Audit
effectiveness of internal control, implementation Committee, Nomination and Remuneration
of integrated compliance, and performance of the Committee, Risk Monitoring Committee, and
Integrated Governance Guidelines. In addition, Integrated Governance Committee, as well as the
this committee provides recommendations to Secretariat of the Board of Commissioners;
the Board of Commissioners of the Main Entity 2) Regulation of the Financial Services Authority
regarding the results of the evaluation of the No. 18/POJK.03/2014, dated November 18, 2014,
implementation of Integrated Governance, as concerning the Implementation of Integrated
well as improvements that may be needed Governance for Financial Conglomerates,
in the Integrated Governance Guidelines. The in order to support the effectiveness of the
Integrated Corporate Governance Committee also implementation of its duties, the Board of
assesses the conformity between the Integrated Commissioners of the Main Entity is required to
Governance Policy and the implementation of form an Integrated Governance Committee;
the policy and provides recommendations to 3) Financial Services Authority Regulation No.
the Board of Commissioners of the Main Entity 45/POJK.03/2015, dated December 23, 2015,
regarding the Integrated Governance policy and concerning the Implementation of Governance
how to implement it, with the aim of ensuring that in the Provision of Remuneration for Commercial
Integrated Governance is managed effectively in Banks, in carrying out the task of supervising the
all Financial Services Institutions within the BNI implementation of the Remuneration policy and
Financial Conglomerate. periodically evaluating the Remuneration policy,
the Board of Commissioners is required to form
Throughout 2024, the execution of programs and a Remuneration Committee;
work plans by the committees under the Board of 4) Financial Services Authority Regulation No.
Commissioners was demonstrated by the level of 55/POJK.04/2015, dated December 23, 2015,
participation, the number of meetings attended, and concerning the Establishment and Guidelines
the reports detailing the activities carried out by the for the Implementation of the Audit Committee,
Audit Committee, Nomination and Remuneration Issuers or Public Companies are required to have
Committee, Risk Monitoring Committee, and an Audit Committee and
Integrated Governance Committee. This indicates 5) Financial Services Authority Regulation No. 17 of
that these committees have effectively fulfilled their 2023, dated September 14, 2023, concerning the
duties and responsibilities. Implementation of Governance for Commercial
Banks, in order to support the effectiveness of the
Completeness of the Board of implementation of duties and responsibilities,
Commissioners’ Organ the Board of Commissioners is required to form
To support the effective execution of the Board at least an Audit Committee, a Risk Monitoring
of Commissioners’ duties and responsibilities, Committee, and a Nomination and Remuneration
particularly in overseeing the management Committee.
of the Bank by the Board of Directors, BNI
establishes supporting organs under the Board Committees Under the Board of
of Commissioners, which consist of committees Commissioners
under the Board of Commissioners and the Board In consideration of BNI’s business needs and
of Commissioners Secretariat. The establishment applicable regulations, the Bank has established
and implementation of the Secretariat of the Board several supporting committees under the Board of
of Commissioners and the supporting committees Commissioners, which are tasked with and directly
under the Board of Commissioners have taken responsible to the Board of Commissioners. The
into account the provisions of applicable laws and existence of these supporting committees is expected
regulations, including: to enhance the effectiveness of the supervisory or
control functions over the management of the Bank
by the Board of Directors, as well as help ensure
the implementation of governance pillars across
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all business and operational aspects of the Bank. of the Audit Committee of PT Bank Negara
In 2024, the Board of Commissioners has 4 (four) Indonesia (Persero) Tbk”;
committees to support the implementation of its 2) Decree of the Board of Commissioners No.
duties and responsibilities, including: KEP/016/DK/2024, dated June 6, 2024, concerning
1) Audit Committee (KA); the “Integrated Governance Committee Charter”;
2) Risk Monitoring Committee (KPR); 3) Decree of the Board of Commissioners No.
3) Nomination and Remuneration Committee KEP/019/DK/2024, dated June 6, 2024, concerning
(KNR); and the “Nomination and Remuneration Committee
4) Integrated Governance Committee (KTKT). Charter”; and
4) Decree of the Board of Commissioners No.
The Board of Commissioners has established KEP/017/DK/2024, dated June 6, 2024, concerning
written guidelines or charters that clearly govern the “Risk Monitoring Committee Charter.”.
the procedures for the appointment, dismissal,
assignment of duties, and determination of At the beginning of each year, all committees
honorariums for members of committees under under the Board of Commissioners prepare their
the Board of Commissioners. These guidelines or respective Work Plan Programs to be used as a
charters are reviewed periodically and refined or reference in carrying out their duties in assisting
updated to align with developments or changes the implementation of the Board of Commissioners’
in applicable legal regulations and current duties, both through monitoring activities, reviewing/
conditions. The most recent update was carried out reviewing and providing advice or recommendations
in 2018, as stipulated in the Decree of the Board to the Board of Commissioners regarding matters
of Commissioners No. KEP/002/DK/2018, dated related to the functions and duties of the relevant
February 8, 2018, concerning “General Provisions for committees through the following mechanisms:
the Appointment, Dismissal, Assignment of Duties, 1) The Committee holds meetings both internally
and Honorariums for Members of Committees Under and by inviting the relevant Director, unit and/or
the Board of Commissioners,” which essentially division and/or related unit;
includes the following provisions: 2) The Committee conducts a review/evaluation/
1) Procedures for appointing Committee members; review and discussion/discussion outside the
2) Main points that need to be regulated in the meeting forum, which, if necessary, is conducted
work agreement for Committee members from with related units or divisions/units;
independent parties with BNI; 3) The results of the meeting or evaluation/review
3) Provisions on Concurrent Positions, outlining the and discussion/discussion outside the meeting
permitted and prohibited dual roles for committee forum are submitted by the Committee Chair to
members in accordance with applicable laws and the Board of Commissioners as a report either
regulations. in writing or in the Board of Commissioners
4) Period of appointment/term of office of committee Meeting forum discussing the related agenda;
members; and
5) Division of tasks and scope of duties of the 4) The Committees under the Board of
Committee; Commissioners submit a report on the realization
6) Obligation of attendance of Committee members of their work programs/activities every quarter to
at the Company; the Board of Commissioners.
7) Honorarium for Committee members from
independent parties; Further information related to each Committee is
8) Evaluation/assessment of the performance of presented separately in a separate sub-chapter,
Committee members from independent parties; page 802.
9) Termination of Appointment of Committee
members; and Performance Assessment of Committees
10) Resignation of Committee members. Under the Board of Commissioners
Information related to the performance assessment
Working Mechanism of Committees Under of the committees under the Board of Commissioners
the Board of Commissioners has been presented separately in a separate sub-
The implementation of the duties of the committees chapter, page 706.
under the Board of Commissioners must be guided
by the respective Committee Charters as established Performance Assessment or Evaluation of
through the Board of Commissioners Decree and Independent Committee Members
published on the Bank’s official website, namely: The committee chair conducts performance
1) Decree of the Board of Commissioners No. evaluations of independent committee members
KEP/018/DK/2024 dated June 6, 2024, concerning annually or as needed at any time. The performance
the “Audit Committee Charter and Code of Ethics evaluation includes Performance Assessment
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Indicators that cover but are not limited to, the are required to sign the attendance register at the
competence and expertise, quality of output, Bank when carrying out tasks beyond attending
discipline, and attendance of the respective Committee Meetings. If necessary, at the request of
committee members at the Bank, as well as the the Board of Commissioners and/or the committee
execution of duties and responsibilities in accordance chairperson, independent committee members
with the committee charter and work procedures must also be present at the Bank, during Board of
applicable to independent committee members Commissioners Meetings or Committee Meetings,
under the Board of Commissioners. Furthermore, or at specific activities that require the presence
the results of the evaluation and assessment, as of the Board of Commissioners. This requirement
referred to, are submitted as recommendations to the applies outside the previously established frequency
Board of Commissioners to extend or terminate the and schedule of routine attendance. Information
appointment of the committee members concerned regarding the committees under the Board of
at the Bank. The assessment factors used as the Commissioners and the Secretary of the Board
basis for assessing the performance of committee of Commissioners is provided in a separate sub-
members under the Board of Commissioners who chapter.
come from independent parties (not the Board of
Commissioners), are as follows: Board of Commissioners Secretariat Organ
1. Duties according to the Committee Charter The BNI Board of Commissioners Secretariat
(weight 25%); is headed by the Secretary of the Board of
2. Competence and Skill (weight 30%); Commissioners, an external appointee, supported
3. Output Quality (weight 30%); and by the staff of the Board of Commissioners
4. Attendance Level (15%). Secretariat. The functions and duties of the Board
of Commissioners Secretariat and the Secretary
Obligation of Attendance of Committee of the Board of Commissioners are carried out in
Members Coming from Independent Parties accordance with the Regulation of the Minister of
Independent committee members from outside the State-Owned Enterprises No. PER-3/MBU/03/2023,
Bank are required to be present regularly during dated March 20, 2023, concerning the Organs and
the Bank’s working days and hours, in accordance Human Resources of State-Owned Enterprises.
with the schedule determined by the Board of Information regarding the Secretariat of the Board
Commissioners and/or the committee chairperson. of Commissioners and the Secretary of the Board
This includes attending Committee Meetings and of Commissioners is presented in a separate sub-
performing other assigned duties. Additionally, they chapter.
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Independent
Commissioner
Independent Commissioners are members of the Criteria and Number of Independent
Board of Commissioners who do not have financial, Commissioners
management, share ownership, and/or familial As of December 31, 2024, BNI has 6 (six) Independent
relationships with fellow members of the Board Commissioners or 54.55% of the total members
of Commissioners, the Board of Directors, and/or of the Board of Commissioners of 11 (eleven)
Controlling Shareholders or other relationships that people. Therefore, the number of BNI Independent
could influence their ability to act independently. Commissioners has met the criteria required in
The Independent Commissioner is responsible for POJK No. 17 of 2023, namely a minimum of 50% of
supervising and also representing the interests the total members of the Board of Commissioners.
of minority shareholders in accordance with GCG The number of BNI Independent Commissioners
principles. Determination of the criteria and number has also met the minimum number of Independent
of Bank Independent Commissioners has met the Commissioners regulated in the ASEAN Corporate
requirements in accordance with OJK Circular Letter Governance Scorecard, which requires the number
No. 13/SEOJK.03/2017 concerning Implementation of Independent Commissioners to be 50% (fifty
of Governance for Commercial Banks, including percent) of the total number of members of the
POJK No. 17 of 2023 concerning the Implementation Board of Commissioners. [ACGS (B).D.4.1, D.2.4]
of Governance for Commercial Banks.
The current members of the Bank’s Independent Commissioners are as follows:
No. Name Position Legal Basis of Appointment Term of Office
1 Pradjoto President Commissioner/Independent EGMS September 19, 2023 2020-2025
Commissioner
2 Sigit Widyawan Independent Commissioner AGMS March 15, 2023 2023-2028
3 Asmawi Syam Independent Commissioner AGMS February 20, 2020 2020-2025
4 Iman Sugema Independent Commissioner AGMS February 20, 2020 2020-2025
5 Septian Hario Seto Independent Commissioner AGMS February 20, 2020 2020-2025
6 Erwin Rijanto Slamet Independent Commissioner AGMS March 29, 2021 2021-2026
The Bank always pays attention to the individual criteria that Independent Commissioners must fulfill,
especially regarding the requirements and criteria for Independent Commissioners as further regulated
through other applicable laws and regulations, in particular:
1. Law no. 40 of 2007 concerning Limited Liability Companies as amended by Law No. 6 of 2023 concerning
the Stipulation of Government Regulations in Lieu of Law Number 2 of 2022 concerning Job Creation
into Law, which regulates that:
a. The Company’s Articles of Association may regulate the existence of 1 (one) or more independent
commissioners and 1 (one) delegate commissioner; and
b. Independent commissioners are appointed based on GMS resolutions from parties who are not
affiliated with the major shareholders, members of the Board of Directors, and/or other members of
the Board of Commissioners.
2. Financial Services Authority Regulation No. 33/POJK.04/2014 dated December 8, 2014 concerning the
Board of Directors and the Board of Commissioners of Issuers or Independent Commissioner of Public
Companies, which regulates that:
a. Independent Commissioners are members of the Board of Commissioners who come from outside
the Issuer or Public Company and fulfill the requirements as Independent Commissioners as referred
to in the POJK;
b. Independent Commissioners must fulfill the following requirements:
i. Not a person who works or has the authority and responsibility to plan, lead, control or supervise
the activities of an Issuer or Public Company within the last 6 (six) months, except for reappointment
as an Independent Commissioner of an Issuer or Public Company in the following period;
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ii. Does not own shares, either directly or 4. Financial Services Authority Circular No. 13/
indirectly, in the Issuer or Public Company; SEOJK.03/2017 dated March 17, 2017 concerning
iii. Does not have affiliation with the Issuer the Implementation of Governance for
or Public Company, member of the Board Commercial Banks, which regulates that:
of Commissioners, member of the Board a) Independent Commissioners are members
of Directors, or major shareholder of the of the Board of Commissioners who do not
Issuer or Public Company; and have financial relationships, management
c) Does not have any direct or indirect business relationships, ownership relationships, and/
relationships related to the business activities or familial relationships with members of
of the Issuer or Public Company. the Board of Directors, other members of the
3. Financial Services Authority Regulation No. 17 of Board of Commissioners, and/or controlling
2023 dated September 14, 2023 concerning the shareholders, or relationships with the
Implementation of Governance for Commercial Bank that could affect their ability to act
Banks, which regulates that: independently;
a) Candidates for Independent Commissioners b) The definition of having financial relationships,
must have: management relationships, ownership
i. Knowledge in the banking sector that is relationships, and/or familial relationships
adequate and relevant to the position as with members of the Board of Directors, other
Independent Commissioner; and members of the Board of Commissioners, and/
ii. Experience in banking and/or finance. or controlling shareholders, or relationships
b) Former members of the Board of Directors with banks that can influence the ability to act
or Executive Officers of the Bank or parties non-independently, is referred to as guided
who have a relationship with the Bank who by the definition, which is regulated in the
may influence the person’s ability to act applicable laws and regulations, in particular
independently must undergo a cooling-off the Financial Services Authority Circular
period of at least 1 year before becoming Letter concerning the Implementation of
an Independent Commissioner at the Bank Governance for Commercial Banks.
concerned.
c) Non-Independent Commissioners can change 5. Financial Services Authority Circular No. 28/
to become Independent Commissioners at the SEOJK.03/2022 dated December 22, 2022
Bank or bank business group concerned by concerning Risk Management Certification for
fulfilling the requirements as an Independent Commercial Bank Human Resources, which
Commissioner. regulates that Ownership of a Risk Management
d) Non-Independent Commissioners who Certificate is one aspect of assessing competency
will transition to become Independent factors in assessing the ability and suitability of
Commissioners at the Bank concerned are prospective members of the Board of Directors
required to undergo a cooling-off period of at and prospective members of the Board of
least 1 (one) year. Commissioners in accordance with provisions of
e) The transition from Non-Independent the Financial Services Authority regarding the fit
Commissioner to Independent Commissioner and proper test for the main parties of financial
must obtain OJK approval through a fit services institutions.
and proper test in accordance with POJK
regarding fit and proper tests for financial
services institutions.
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Statement of Independence of Independent Commissioners
In line with the provisions of Article 25 paragraph (1) OJK Regulation no. 33/POJK.04/2014 concerning
the Board of Directors and Board of Commissioners of Issuers or Public Companies, BNI ensures that all
Independent Commissioners in office have fulfilled the independence requirements as evidenced by the
absence of financial, management, share ownership, and/or familial relationships with members of the
Board of Directors, other members of the Board of Commissioners, and/or controlling shareholders, or
relationships with other companies that may affect the person’s ability to act independently. The following
is a statement of independence from each Independent Commissioner:
Has no financial No Family Relationship with the
Has No Management Has no Share
relationship with Board of Commissioners, Board
Relationship in BNI, Ownership
Name the Board of of Directors, and/or Fellow
Subsidiary, or Affiliated Relationship
Commissioners and Members of the Nomination
Companies in BNI
Directors and Remuneration Committee
Pradjoto
Sigit Widyawan
Asmawi Syam
Iman Sugema
Septian Hario Seto
Erwin Rijanto Slamet
Each member of the Independent Commissioner makes a statement of independence, and this has been
submitted to the OJK as one of the requirements to be able to take part in the fit and proper test process at
the OJK. In 2024, the Independent Commissioners serving are as follows:
INDEPENDENCE ATTACHMENT
Attachment to the Statement of Independence of the Independent Commissioner
1. Pradjoto 2. Sigit Widyawan
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3. Asmawi Syam 4. Iman Sugema
5. Septian Hario Seto 6. Erwin Rijanto Slamet
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Board of Directors
The Board of Directors is the primary governing body within BNI’s governance structure, collectively carrying
out its duties and assuming full responsibility for the management and administration of the Bank in line with its
interests and objectives. The Board ensures the smooth execution of the Bank’s business activities and represents
the Bank both within and outside the courts, in accordance with the provisions of the Bank’s Articles of Association.
Each member of the Board of Directors performs their duties based on assigned roles and authorities to enhance
management effectiveness and maximize outcomes. Furthermore, every member must fulfill their duties and
responsibilities with integrity and good faith, adhering to the Bank’s Articles of Association and all applicable laws
and regulations in Indonesia
In relation to GCG practices, the Board of Directors BOARD OF DIRECTORS CHARTER [ACGS D.1.1]
plays a key role in the successful implementation
of GCG principles within the Bank’s internal scope. BNI has written work guidelines that are binding
With the assistance of supporting organs under it, and must be adhered to by all members of the
the Board of Directors ensures that GCG principles Board of Directors in carrying out their duties and
have been applied consistently in every aspect of responsibilities. The Board of Directors' Charter was
BNI’s business processes and always upholds a ratified through BNI Board of Directors' Decree No.
professional, objective, strategic-minded attitude KP/339/DIR dated August 6, 2024. In general, this
and prioritizes the Bank’s interests in all actions Board of Directors Charter contains and regulates
or strategic steps taken. The Board of Directors is matters relating to General Provisions, Accountability
accountable for the implementation of its duties and and Responsibility of the Board of Directors,
responsibilities to shareholders at the GMS. Number of Composition and Independence of the
Board of Directors, Code of Ethics and Behavior for
LEGAL BASIS the Board of Directors, Requirements for Members
of the Board of Directors, Contract Signing
The formation and appointment of the BNI Board of Management of members of the Board of Directors,
Directors is guided by several provisions, including: Procedures for Appointing Members of the Board
1) Law No. 40 of 2007 concerning Limited Liability of Directors, Dismissal of Members of the Board of
Companies as amended by Law No. 6 of Directors, Resignation of Members of the Board of
2023 concerning Stipulation of Government Directors, End of Term of Office of Members of the
Regulations in Lieu of Law No. 2 of 2022 Board of Directors, Company Management Policy
concerning Job Creation becomes law; by the Board of Directors, Division of Duties and
2) Financial Services Authority Regulation No. 33/ Authority of the Board of Directors, Regulation of
POJK.04/2014 concerning the Board of Directors Authority and Decision Procedures of the Board of
and the Board of Commissioners of Issuers or Directors, Duties, Authority, and Responsibilities
Public Companies; of the Board of Directors, Actions of the Board of
3) Regulation of the Minister of SOE Number Directors, which must obtain Written Approval from
PER-2/MBU/03/2023 concerning Guidelines for the Board of Commissioners, Actions of the Board
Governance and Significant Corporate Activities of Directors, which must obtain Approval from the
of State-Owned Enterprises; GMS, Actions that Can Only Be Done by the Board
4) Regulation of the Minister of SOE Number PER- of Directors After Obtaining a Written Response
3/MBU/03/2023 concerning Organs and Human from the Board of Commissioners and Obtaining
Resources of State-Owned Enterprises Approval from the GMS, Board of Directors
5) Bank Articles of Association Meeting, Annual Management Contract and Main
6) The Board of Directors' Decree Number KP/339/ Performance Indicators, the Board of Directors'
DIR dated August 6, 2024, concerning the Charter Remuneration, the Board of Directors' Succession
of the Board of Directors of PT Bank Negara Policy, Income for Concurrent Positions, Working
Indonesia (Persero) Tbk Relationship between Board of Directors and Board
of Commissioners, Work Hours, Leave for the Board
of Directors Member, Company Induction Program,
Competency Improvement of the Board of Directors,
Transparency Aspects of the Board of Directors,
Prohibition of Taking Personal Profits and Conflicts
of Interest.
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The Board of Directors' Charter is reviewed periodically based on applicable regulations, international
best practices, and best governance practices. If necessary, the Board of Directors Charter can be updated
in accordance with regulatory developments and the Bank's business dynamics, with the approval of all
members of the Board of Directors. The Board of Directors Charter was updated on August 6, 2024, and
uploaded to the Bank's website.
CRITERIA OR QUALIFICATIONS OF THE BOARD OF DIRECTORS [ACGS D.3.9, D.3.11]
In the nomination or succession process for the Board of Directors, the Bank is obliged to pay attention to
the criteria or qualifications of prospective members of the Board of Directors as regulated in the BNI Board
of Directors' Work Guidelines and Procedures. The Bank ensures that all serving members of the Board of
Directors have the required skills and expertise, as well as a time commitment to the Company, in order to
achieve the goals and best interests of the Bank. A person can be appointed as a BNI Board of Director if
deemed capable of carrying out legal actions and has at least fulfilled the following requirements:
Novita Widya Anggraini
Corina Leyla Karnalies
Munadi Herlambang*
I Made Sukajaya
Agung Prabowo
Kartadjoemena
Putrama Wahju
Royke Tumilaar
Hussein Paolo
David Pirzada
Toto Prasetio
Ronny Venir
Mucharom
Setyawan
Criteria or Requirement
1. Integrity, at least including:
a) Proficient in performing
legal actions in the 5 (five)
years before appointment
and during their term of
office:
• Has never been
declared bankrupt; or
• Has never been a
member of the Board
of Directors or a
member of the Board
of Commissioners
found guilty of causing
a company to be
declared bankrupt
based on a court
decision.
b) Has good character and
morals;
c) Has the commitment to
comply with prevailing
laws and regulations;
d) Has the commitment
to develop sound Bank
operations;
e) Has not been included in
the list of those failing to
pass the fit and proper
test;
f) Has a commitment to
not take and/or repeat
certain actions and/or
actions, for candidates for
members of the Board of
Directors or candidates
for members of the Board
of Commissioners who
have not passed the fit
and proper test and have
undergone sanctions;.
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Novita Widya Anggraini
Corina Leyla Karnalies
Munadi Herlambang*
I Made Sukajaya
Agung Prabowo
Kartadjoemena
Putrama Wahju
Royke Tumilaar
Hussein Paolo
David Pirzada
Toto Prasetio
Ronny Venir
Mucharom
Setyawan
Criteria or Requirement
2. Competencies, at least including:
a) Sufficient knowledge in
banking relevant to the
position;
b) Has the experience and
expertise in banking and/
or finance; and
c) The ability to carry out
strategic management in
the context of developing
the company and its
subsidiaries.
3. Has a good financial
reputation with no bad loans;
4. Complies with the laws and
regulations in the field of
Banking, Capital Market,
other laws and regulations
and the Company’s Articles of
Association;
5. Between fellow members
of the Board of Directors,
and between members
of the Board of Directors
and members of the Board
of Commissioners, it is
prohibited to have blood
relationship up to the third
degree either in a straight line
or a sideways line or an affair
(son-in-law or brother-in-law).
6. Time commitment to the
company
* Has not been effective
TERM OF OFFICE OF THE BOARD OF DIRECTORS [ACGS D.2.5]
As regulated in the Board of Directors' Work Guidelines and Procedures, the longest term of office for the
Board of Directors is 2 (two) periods with the following provisions:
1) The Board of Directors members are appointed for a period commencing from the date determined
by the GMS that appoints them and ends at the closing of the 5 (fifth) Annual GMS after the date of
appointment on condition that it should not exceed a period of 5 (five) years, by observing the laws and
regulations in the Capital Market sector, but without reducing the right of the GMS to dismiss at any time
any members of the Board of Directors before their term of office ends; and
2) Dismissal is effective from the closing of the GMS, unless otherwise determined by the GMS.
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STRUCTURE, NUMBER, AND COMPOSITION other members of the Board of Directors, and
OF THE BOARD OF DIRECTORS IN 2024 members of the BNI Board of Commissioners;
7) The replacement and/or appointment of members
The number of members of the BNI Board of Directors of the BNI Board of Directors has considered
is based on the need to achieve the goals and the recommendations of the Nomination and
objectives and is adjusted to the Bank's conditions, Remuneration Committee and obtained approval
which include the characteristics, capacity, and size from shareholders, including non-controlling
of the Bank, as well as paying attention to aspects shareholders, and obtained OJK approval; [ACGS
of the diversity of the composition of the Board of A.2.2]
Directors members. The structure, number, and 8) All members of the BNI Board of Directors do not
composition of members of the Board of Directors have familial relationships up to the third degree
have also been adjusted to achieve effective with fellow members of the Board of Directors
decision-making and have complied with applicable and/or Board of Commissioners or Controlling
provisions as regulated in the BNI Board of Directors' Shareholders; and
Work Guidelines and Procedures, namely: 9) All members of the BNI Board of Directors have
1) The number of members of the BNI Board of passed the Fit and Proper Test.
Directors serving as of December 31, 2024, is 12
(twelve) people, consisting of 1 (one) President In connection with the dismissal, changes in position
Director, and 1 (one) Deputy President Director; nomenclature, transfer of duties, and appointment
2) 1 (one) Director who concurrently serves as of members of the Board of Directors based on the
Compliance Director and 9 (nine) other Directors; resolution of the 2024 Annual GMS held on March 4,
3) The number of members of the BNI Board of 2024, the number and composition of the BNI Board
Directors is greater than the number of members of Directors underwent changes with the following
of the BNI Board of Commissioners; description:
4) All members of the BNI Board of Directors are
domiciled in Jakarta, Indonesia; January 1, 2024 – March 4, 2024 Period:
5) The majority of members of the BNI Board of In the period January 1, 2024–March 4, 2024, the
Directors have at least 5 (five) years of experience number of BNI Board of Directors is 12 (twelve)
in the operational field as Bank executive officers; people, consisting of 1 (one) President Director,
6) The Board of Directors is led by the President 1 (one) Deputy President Director, and 10 (ten)
Director, who comes from a party that is Directors.
independent of the Controlling Shareholders,
Board of Directors Composition for the January 1, 2024-March 4, 2024 Period
Effective
Name Position Domicile Date of Appointment
Date*
Royke Tumilaar President Director Jakarta September 2, 2020 November 19, 2020
Adi Sulistyowati • March 17, 2015 (Appointed as • May 22, 2015
Deputy President Institutional Relations Director)
Jakarta
Director • September 2, 2020 (Transfer to Deputy • November 6, 2020
President Director)
Novita Widya
Finance Director Jakarta September 2, 2020 November 19, 2020
Anggraini
Corina Leyla Digital and
Karnalies Integrated Transaction Jakarta February 20, 2020 June 26, 2020
Banking Director
Sis Apik Wijayanto Enterprise and
Commercial Banking Jakarta February 20, 2020 June 26, 2020
Director
David Pirzada Risk Management
Jakarta September 2, 2020 December 1, 2020
Director
Silvano Winston Wholesale and
Rumantir International Banking Jakarta September 2, 2020 December 1, 2020
Director
Ronny Venir Network and Services
Jakarta September 2, 2020 November 6, 2020
Director
Muhammad Iqbal Institutional
Jakarta September 2, 2020 November 19, 2020
Banking Director
Putrama Wahju
Retail Banking Director Jakarta August 31, 2022 December 23, 2022
Setyawan
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Effective
Name Position Domicile Date of Appointment
Date*
Mucharom Human Capital and
Jakarta August 31, 2022 January 6, 2023
Compliance Director
Toto Prasetio Technology and Jakarta August 31, 2022 January 31, 2023
Operations Director
* The Board of Directors is effective after obtaining OJK Approval on the Fit and Proper Test. This is in accordance with OJK regulation No. 27/
POJK.03/2016 dated July 22, 2016 concerning Fit and Proper Test for Key Parties of Financial Services Institutions.
March 4, 2024 – December 31, 2024 Period
In the period March 4, 2024–December 31, 2024, there were changes to the composition and transfer of
assignments of members of the Board of Directors in accordance with the 2024 Annual GMS, which was
held on March 4, 2024. With these changes, the structure and composition of the BNI Board of Directors with
the new nomenclature are as follows:
Board of Directors Composition for the March 4, 2024–December 31, 2024 Period
Effective
Name Position Domicile Date of Appointment
Date*
Royke Tumilaar President Director Jakarta September 2, 2020 November19, 2020
Putrama Wahju Deputy President Jakarta • August 31 2022 (Appointed as Retail • December 23,
Setyawan Director Banking Director) 2022
• March 4, 2024 (Transfer to Deputy • September 2,
President Director) 2024
Novita Widya Finance Director Jakarta September 2, 2020 November 19, 2020
Anggraini
Corina Leyla Retail Banking Director Jakarta February 20, 2020 June 26, 2020
Karnalies
David Pirzada Risk Jakarta September 2, 2020 December 1, 2020
Management Director
Ronny Venir Network and Services Jakarta September 2, 2020 November 6, 2020
Director
Mucharom Human Capital and Jakarta August 31, 2022 January 6, 2023
Compliance Director
Toto Prasetio Technology and Jakarta August 31, 2022 January 31, 2023
Operations Director
I Made Sukajaya Enterprise and Jakarta March 4, 2024 September 2, 2024
Commercial Banking
Director
Hussein Paolo Digital and Integrated Jakarta March 4, 2024 September 2, 2024
Kartadjoemena Transaction Banking
Director
Agung Prabowo Wholesale and Jakarta March 4, 2024 October 9, 2024
International Banking
Director
Munadi Institutional Banking Jakarta March 4, 2024 Has not been
Herlambang** Director effective
* The Board of Directors is effective after obtaining OJK Approval on the Fit and Proper Test. This is in accordance with OJK regulation No. 27/
POJK.03/2016 dated July 22, 2016 concerning Fit and Proper Test for Key Parties of Financial Services Institutions.
** Has not been effective
Referring to the composition of the Board of Directors as of December 31, 2024, according to the table
above, it can be seen that BNI has 2 (two) female Directors who have the capacity and abilities in their fields,
namely: [ACGS (B).D.1.1]
- Novita Widya Anggraini: Finance Director
- Corina Leyla Karnalies: Retail Banking Director
In addition to encouraging the leadership and role of women at the top management level, BNI also ensures
the independence of the Board of Directors in their work, as evidenced by the fact that no Director has
served more than two terms of five years each in the same capacity. More detailed disclosure regarding the
career history of each Director can be seen in the Company Profile Chapter, under the Board of Directors'
Profile sub-chapter of this 2024 Annual Report.
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BASIS FOR APPOINTMENT OF MEMBERS OF THE BOARD OF DIRECTORS
The mechanism for appointing and dismissing members of the Board of Directors is carried out by the GMS
in accordance with the provisions of Article 11, paragraph (10) of the Bank's Articles of Association. The
appointment of each member of the Board of Directors can be seen in the table below:
No. Name Position Basis for Appointment Position Period
1 Royke Tumilaar President Director EGMS on September 2, 2020 2020-2025
2 Putrama Wahju Deputy President Director EGMS on August 31, 2022, then reassigned 2022-2027
Setyawan as Deputy President Director at AGMS on
March 4, 2024.
3 Novita Widya Anggraini Finance EGMS on September 2, 2020 2020-2025
Director
4 Corina Leyla Karnalies Retail Banking EGMS on February 20, 2020 2020-2025
Director
5 David Pirzada Risk Management Director EGMS on September 2, 2020 2020-2025
6 Ronny Venir Network and Services EGMS on September 2, 2020 2020-2025
Director
7 Mucharom Human Capital and EGMS on August 31, 2022 2022-2027
Compliance Director
8 Toto Prasetio Technology and EGMS on August 31, 2022 2022-2027
Operations Director
9 I Made Sukajaya Enterprise and AGMS decision on March 4, 2024 2024-2029
Commercial Banking
Director
10 Hussein Paolo Digital and Integrated AGMS decision on March 4, 2024 2024-2029
Kartadjoemena Transaction Banking
Director
11 Agung Prabowo Wholesale and AGMS decision on March 4, 2024 2024-2029
International Banking
Director
12 Munadi Herlambang* Institutional Banking AGMS decision on March 4, 2024 2024-2029
Director
* Has not been effective
Based on the disclosure table above, it can be seen that the BNI Board of Directors is led by the President
Director and does not have an Independent Director because it adheres to the two-board system principle
so that the role of the Independent Director is transferred to the Deputy President Director. The procedures
for selecting and appointing the BNI Board of Directors refer to the Board of Director Succession Policy
that applies within BNI. As of December 31, 2024, there were no Directors who had previously served as
President Director of BNI within the last 2 years. [ACGS D.4.3, D.4.5]
MECHANISM FOR APPOINTMENT, DISMISSAL, AND RESIGNATION OF THE BOARD OF
DIRECTORS [ACGS D.3.10]
Procedures for the dismissal and resignation of the Board of Directors are regulated in the Bank's Articles of
Association, Board of Directors' Charter, and also refer to the provisions of POJK No. 33/POJK.04/2014 and
POJK No. 15/POJK.04/2020, namely:
1) The GMS may dismiss members of the Board of Directors at any time by stating the reasons.
2) The reasons for dismissing a member of the Board of Directors is based on fact that the concerned
member of the Board of Directors:
a. Did not perform/under performed in fulfilling the obligations agreed upon in the management
contract.
b. Did not perform their duties properly.
c. Violated the provisions of Articles of Association and/or laws and regulations.
d. Engaged in actions that harmed the Company and/or the State
e. Committed actions that violated ethics and/or properness that must be upheld as Board of Directors.
f. Convicted by a Court decision that has permanent legal force.
g. Resigned.
h. Other reasons considered appropriate by the GMS in the interests and objectives of the Company.
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3) A decision for dismissal shall be made after the d. Within a period of no later than 90 (ninety)
related person has had the opportunity to defend days after such temporary dismissal, the
themself, except for reasons as referred to in Board of Commissioners shall convene a
item 2 letter f and g. GMS to withdraw or enforce such temporary
4) Dismissal for reasons as referred to in item dismissal resolution;
2, letter d and f shall constitute dishonorable e. In the event that the time period to convene
dismissal. the GMS as referred to in item 8 letter d has
5) A member of the Board of Directors may resign passed or the GMS cannot adopt a resolution,
from their post before their term of office expires. then such temporary dismissal shall become
In this matter, the member of the Board of void
Directors who resigns must submit a resignation f. The limitation of authority in item 8 letter c shall
request to the Company. be effective from the decision of temporary
6) BNI must convene a GMS to resolve the dismissal by the Board of Commissioners
resignation proposal of members of the Board of until:
Commissioners no longer than 90 (ninety) days g. There is a GMS decision confirming or
after receipt of the resignation letter. revoking the temporary dismissal in item 8
7) Members of the Board of Directors who resign letter d; or
before or after their term of office ends, unless h. The time period in item 8 letter d has passed.
due to death, the person concerned shall still be i. In the GMS as referred to in item 8 letter d, the
responsible to submit accountability for actions related members of the Board of Directors are
not yet received by the GMS. given an opportunity to defend themselves.
8) Members of Board of Directors may be dismissed j. Such temporary dismissals cannot be
temporarily by the Board of Commissioners extended or reestablished for the same
by stating the reasons in the event that such reasons, in the event that such temporary
a member acts in contrary to the Articles of dismissal is declared void as referred to in
Association or there is an indication of doing an item 8 letter e.
action that harms the Company or is neglect in k. In the event that the GMS cancels a temporary
performing obligations or there are compelling dismissal or there are circumstances as
reasons for the Company by considering the referred to in item 8 letter e, then the related
following provisions: member of the Board of Directors must
a. Such temporary dismissal shall be notified resume their duties properly.
in writing to the concerned member of the l. In the event that the GMS reaffirms the
Board of Directors together with the reasons temporary dismissal resolution, then the
causing such action with a copy to the Board related member of the Board of Directors
of Directors; shall be dismissed going forward.
b. The notification as referred to in item 8 letter m. In the event that the temporary dismissed
a shall be delivered no later than 2 (two) member of the Board of Directors is not
business days after the determination of such present at the GMS after being summoned
temporary dismissal; in writing, then the temporary dismissed
c. The temporarily dismissed member of the member of the Board of Directors shall be
Board of Directors is not authorized to perform deemed not to have exercised their right to
Company management in the Company’s defend themself in the GMS and has accepted
interest in accordance with the Company’s the GMS resolution.
purposes and objectives nor represent the
Company, either inside or outside court;
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FIT AND PROPER ASSESSMENT
The appointment of members of the BNI Board of Directors is effective after obtaining approval from the
Financial Services Authority for the Fit and Proper Test in accordance with POJK No. 27/POJK.03/2016
concerning Capability and Conformity Assessment for Main Parties of Financial Services Institutions and
compliance with applicable laws and regulations. In order to be able to take part in the Fit and Proper
Test process, the Bank submits an application to the Financial Services Authority to obtain approval for
prospective members of the Board of Directors. Every prospective member of the Board of Directors is
required to obtain approval from the OJK before carrying out their actions, duties, and functions as a
member of the Board of Directors. The following is a list of members of the Bank's Board of Directors who
have passed the Fit and Proper Test without records and have received approval from the OJK:
Fit and Proper Test
OJK Approval Letter
No. Name Position Organizer Result Effective Date
No.
1 Royke Tumilaar President Director Otoritas Jasa Passed OJK Board of November 19,
Keuangan Commissioners Decree 2020
No. 82/KDK.03/2020
2 Putrama Wahju Deputy President Otoritas Jasa Passed OJK Board of September 2,
Setyawan Director Keuangan Commissioners Decree 2024
No. KEP-103/D.03/2024
3 Novita Widya Finance Director Otoritas Jasa Passed OJK Board of November 19,
Anggraini Keuangan Commissioners Decree 2020
No. 83/KDK.03/2020
4 Corina Leyla Retail Banking Director Otoritas Jasa Passed OJK Board of June 26, 2020
Karnalies Keuangan Commissioners Decree
No. 37/KDK.03/2020
5 David Pirzada Risk Management Otoritas Jasa Passed OJK Board of December 1,
Director Keuangan Commissioners Decree 2020
No. 86/KDK.03/2020
6 Ronny Venir Network and Services Otoritas Jasa Passed OJK Board of November 6,
Director Keuangan Commissioners Decree 2020
No. 79/KDK.03/2020
7 Mucharom Human Capital and Otoritas Jasa Passed OJK Board of January 6, 2023
Compliance Director Keuangan Commissioners Decree
No. KEP-1/D.03/2023
8 Toto Prasetio Technology and Otoritas Jasa Passed OJK Board of January 31,
Operations Director Keuangan Commissioners Decree 2023
No. KEP-13/D.03/2024
9 I Made Sukajaya Enterprise and Otoritas Jasa Passed OJK Board of September 2,
Commercial Banking Keuangan Commissioners Decree 2024
Director No. KEP-101/D.03/2024
10 Hussein Paolo Digital and Integrated Otoritas Jasa Passed OJK Board of September 2,
Kartadjoemena Transaction Banking Keuangan Commissioners Decree 2024
Director No. KEP-102/D.03/2024
11 Agung Prabowo Wholesale and Otoritas Jasa Passed OJK Board of October 9, 2024
International Banking Keuangan Commissioners Decree
Director No. KEPR-120/D.03/2024
12 Munadi Institutional Banking Otoritas Jasa On Has not been Has not been
Herlambang* Director Keuangan Process effective effective
* Has not been effective
DUTIES AND RESPONSIBILITIES OF THE BOARD OF DIRECTORS [ACGS D.1.3]
The Board of Directors has duties, responsibilities, and authority regarding the management and
administration of the Bank for the interests of the Bank and in order to achieve the Bank's goals and objectives
as stipulated in the Articles of Association and applicable laws and regulations. The Board of Directors is also
responsible for representing the Bank both inside and outside the court regarding all matters and all events
with restrictions as regulated in statutory regulations, the Articles of Association, and/or GMS Resolutions.
The description of the duties and responsibilities of the Board of Directors is regulated in detail in the Board
of Directors' Work Guidelines and Procedures, which have been uploaded on the BNI website.
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DIVISION OF DUTIES AND RESPONSIBILITIES OF EACH MEMBER OF THE BOARD OF
DIRECTORS [ACGS D.1.3]
In order to ensure that the management of the Bank can run more effectively and efficiently, each member
of the Board of Directors carries out the main duties and full authority over the implementation and
management of the Bank individually in accordance with their field of expertise and professional work
experience. The scope of work and responsibilities of each member of the Board of Directors refers to the
Board of Directors' Decree regarding Organizational Arrangement.
Throughout the period January 1, 2024, to March 4, 2024, the division of duties of the Board of Directors is
regulated based on the Board of Directors' Decree Number KP/132/DIR/R dated April 6, 2023. Meanwhile,
after changes have been made to the composition and nomenclature of the Board of Directors based on the
resolution of the 2024 Annual GMS for the 2023 Financial Year, which was held on March 4, 2024, then for
the period March 4, 2024, to December 31, 2024, the division of duties of the Board of Directors is regulated
based on the Board of Directors' Decree Number KP/235/DIR/R dated June 7, 2024.
The following is the division of the main duties and authorities of each member of the BNI Board of Directors
throughout 2024:
Division of Duties and Responsibilities of the Board of Directors for the period January 1, 2024 – March 4,
2024
Direct Supervision of Scope of Work and Responsibilities
No. Name Position
Directorate/SEVP/Division [ACGS D.4.4]
1 Royke President Directorate/SEVP: Lead and direct, control, and be responsible in
Tumilaar Director 1) Deputy President Director accordance with its authority in terms of:
2) Wholesale & International 1) Implementation of the Duties, Authorities, and
Banking Director Responsibilities of the Board of Directors as regulated
3) Enterprise & Commercial in the Company’s Articles of Association.
Banking Director 2) To lead, supervise, and coordinate all business and
4) Institutional Banking operational activities of the company assisted by
Director the Deputy President Director. (Board of Director’s
5) Network & Services Decree No. KP/132/DIR/R dated April 6, 2023).
Director 3) To chair all Board of Directors meetings. (AA Article
6) Human Capital & 13 Paragraph (7)).
Compliance Director 4) Sign each share certificate, collective share certificate,
7) Finance Director convertible bond, warrant, and/or other securities
8) SEVP Corporate that can be converted into shares together with the
Development & President Commissioner. (AA Article 6 Paragraph
Transformation (6)).
5) To lead, supervise, and coordinate all activities related
Division/Unit/Functional Unit: to the Internal Audit Organization and Corporate
1) Internal Audit Unit Secretary Organization (Board of Director’s Decree
2) Corporate Secretary No. KP/132/DIR/R dated April 6, 2023).
Division
SEVP Corporate
Development &
Transformation directly
supervises Division/Unit/
Functional Unit:
1) Corporate Development &
Transformation Division
2) Strategic Project
2 Adi Deputy Directorate/SEVP: To lead and direct, control, and be responsible in
Sulistyowati President 1) Retail Banking Director accordance with its authority in terms of:
Director 2) Risk Management 1) Implementation of the Duties, Authorities, and
Director Responsibilities of the Board of Directors as regulated
3) Technology & Operations in the Company’s Articles of Association.
Director 2) Assist the President Director in leading, supervising,
4) Digital & Integrated and coordinating all BNI business and operational
Transactions Banking activities (Board of Director’s Decree No. KP/132/
Director DIR/R dated April 6, 2023).
3) If the President Director is absent or unavailable,
the Deputy President Director will chair the Board of
Directors Meeting.
2024 Annual Report
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Direct Supervision of Scope of Work and Responsibilities
No. Name Position
Directorate/SEVP/Division [ACGS D.4.4]
3 Novita Finance Division/Unit/Functional Unit: Under the supervision of the President Director, leads,
Widya Director 1) Corporate Planning directs, controls, and is responsible in accordance with
Anggraini & Performance its authority in terms of:
Management Division 1) Implementation of the Duties, Authorities, and
2) Accounting Division Responsibilities of the Board of Directors as regulated
3) Procurement & Fixed in the Company’s Articles of Association.
Assets Division 2) Assist the President Director in leading, supervising,
4) Investor Relations and coordinating all BNI Financial activities (Board
Division of Director’s Decree No. KP/132/DIR/R dated April 6,
5) Subsidiaries Division 2023).
Management 3) Lead, supervise, and coordinate all activities and
6) Office of Chief Economist Organizations of Corporate Planning & Performance
Division Management, Accounting Organizations,
7) Data Management & Procurement & Fixed Assets Organizations, Investor
Analytics Division Relations Organizations, Subsidiaries Management
Organizations, Office of Chief Economist
Organizations, and Data Management & Analytics
Organizations (Board of Director’s Decree No. KP/132/
DIR/R dated April 6, 2023).
4) Become Director of Regional Development Office 10
(CDV Memo No. CDV/2/552 dated March 16, 2023).
5) Become Director of Development for Subsidiary
Company - Bank Mayora (Board of Director’s Decree
No. KP/132/DIR/R dated April 6, 2023).
6) Become Director of Overseas, New York Branch (CDV
Memo No. CDV/2/552 dated March 16, 2023).
4 Corina Leyla Digital and Directorate/SEVP: Under the supervision of the Deputy President Director,
Karnalies Integrated SEVP Retail Digital Solutions leads and directs, controls, and is responsible in
Transaction accordance with its authority in terms of:
Banking Division/Unit/Functional Unit: 1) Implementation of the Duties, Authorities, and
Director 1) Wholesale Transaction Responsibilities of the Board of Directors as regulated
Product & Partnership in the Company’s Articles of Association.
Division 2) Assist the Deputy President Director in leading,
2) Wholesale Digital Channel supervising, and coordinating all BNI Digital &
Division Integrated Transaction Banking activities, including
3) Marketing Retail Digital Solutions (Board of Director’s Decree
Communications Division No. KP/132/DIR/R dated April 6, 2023).
3) Lead, supervise, and coordinate all activities
SEVP Retail Digital Solutions related to the Wholesale Transaction Product
directly supervises Division/ & Partnership Organization, Wholesale Digital
Unit/Functional Unit: Channel Organization, Marketing Communications
1) Retail Digital Product & Organization, Retail Digital Product & Partnership
Partnership Division Organization, and Retail Digital Channel Organization
2) Retail Digital Channel (Board of Directors’ Decree Dir No. KP/132/DIR/R
Division April 6, 2023).
4) Become Director of Development for Regional Office
18 and Regional Office 08 (CDV Memo No. CDV/2/552
dated March 16, 2023).
5) Become Director of Overseas, Singapore Branch
(CDV Memo No. CDV/2/552 dated March 16, 2023).
5 Sis Apik Enterprise Division/Unit/Functional Unit: Under the supervision of the President Director, leads,
Wijayanto and 1) Enterprise Banking directs, controls, and is responsible in accordance with
Commercial Division its authority in terms of:
Banking 2) Commercial Banking 1 1) Implementation of the Duties, Authorities, and
Director Division Responsibilities of the Board of Directors as regulated
3) Commercial Banking 2 in the Company’s Articles of Association.
Division 2) Assist the President Director in leading, supervising,
4) Senior Business Executive and coordinating all BNI Enterprise & Commercial
Banking activities. (Board of Director’s Decree No.
KP/132/DIR/R dated April 6, 2023).
3) Leading, supervising, and coordinating all activities
and Organizations of Enterprise Banking, Commercial
Banking Organization 1, Commercial Banking
Organization 2, and Senior Business Executives
(Board of Director’s Decree No. KP/132/DIR/R dated
April 6, 2023).
4) Become Director of Development for Regional Office
01 and Regional Office 07. (CDV Memo No. CDV/2/552
dated March 16, 2023).
5) Become Director of Development for Subsidiary
Company - BNI Multifinance (Board of Director’s
Decree No. KP/132/DIR/R dated April 6, 2023).
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Direct Supervision of Scope of Work and Responsibilities
No. Name Position
Directorate/SEVP/Division [ACGS D.4.4]
6 David Risk Directorate/SEVP: Under the supervision of the Deputy President Director,
Pirzada Management 1) SEVP Credit Risk leads, directs, controls, and is responsible in accordance
Director 2) SEVP Remedial & with its authority in terms of:
Recovery 1) Implementation of the Duties, Authorities, and
Responsibilities of the Board of Directors as regulated
Division/Unit/Functional Unit: in the Company’s Articles of Association.
1) Enterprise Risk 2) Assist the Deputy President Director in leading,
Management Division supervising, and coordinating all BNI Risk
2) Operational Risk Management activities, including Credit Risk and
Management Division Remedial & Recovery. (Board of Director’s Decree
3) Retail Credit Risk Division No. KP/132/DIR/R dated April 6, 2023).
4) Anti Fraud Unit 3) Lead, supervise, and coordinate all activities related
5) Senior Credit Risk to Enterprise Risk Management Organizations,
Executive Operational Risk Management Organizations, Retail
Credit Risk Organizations, Anti-Fraud Organizations,
SEVP Credit Risk directly Corporate & Enterprise Credit Risk Organizations,
supervises Division/Unit/ Commercial Credit Risk Organizations, Corporate
Functional Unit: Remedial & Recovery Organizations, Enterprise
1) Corporate & Enterprise Organizations & Commercial Remedial & Recovery,
Credit Risk Division Retail Collection & Recovery Organizations, and
2) Commercial Credit Risk Senior Credit Risk Executive (Board of Director’s
Division Decree No. KP/132/DIR/R dated April 6, 2023).
4) Become Director of Development for Regional Office
SEVP Remedial & Recovery 11 and Regional Office 03 (CDV Memo No. CDV/2/552
directly supervises Division/ dated March 16, 2023).
Unit/Functional Unit: 5) Become Director of Overseas, London Branch and
1) Corporate Remedial & Amsterdam Rep. Office (CDV Memo No. CDV/2/552
Recovery Division dated March 16, 2023).
2) Enterprise & Commercial
Remedial & Recovery
Division
3) Retail Collection &
Recovery Division
7 Silvano Wholesale Directorate/SEVP: Under the supervision of the President Director, leads,
Winston and 1) SEVP Corporate Banking directs, controls, and is responsible in accordance with
Rumantir International 2) SEVP Treasury its authority in terms of:
Banking 1) Implementation of the Duties, Authorities, and
Director Division/Unit: Responsibilities of the Board of Directors as regulated
1) Corporate Banking 1 in the Company’s Articles of Association.
Division 2) Assist the President Director in leading, supervising,
2) Corporate Banking 2 and coordinating all BNI Wholesale and International
Division Banking activities. (Board of Director’s Decree No.
3) Syndication & Structured KP/132/DIR/R dated April 6, 2023).
Finance Division 3) Lead, supervise, and coordinate all activities and
4) International & Financial Corporate Banking Organization 1, Corporate Banking
Institutions Division Organization 2, Corporate Banking Organization
5) Senior Business Executive 3, Corporate Banking Organization 4, Treasury
6) SORX Wholesale Banking Organization, Syndication & Structured Finance
7) Overseas Branch Organization, International Banking & Financial
Institution Organization, Senior Business Executive,
SEVP Corporate Banking SORX Wholesale Banking, and Overseas Branch.
directly supervises Division/ 4) Become Director of Development for Regional Office
Unit/Functional Unit: 12 and Regional Office 06 (CDV Memo No. CDV/2/552
1) Corporate Banking 3 dated March 16, 2023).
Division 5) Become Director of Development for Subsidiary
2) Corporate Banking 4 Companies - BNI Sekuritas and BNI Remittance
Division (Board of Director’s Decree No. KP/132/DIR/R dated
SEVP Treasury directly April 6, 2023).
supervises Division/Unit/
Functional Unit:
Treasury Division
2024 Annual Report
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Direct Supervision of Scope of Work and Responsibilities
No. Name Position
Directorate/SEVP/Division [ACGS D.4.4]
8 Ronny Venir Network Division/Unit/Functional Unit: Under the supervision of the President Director, leads,
and Services 1) Distribution Network & directs, controls, and is responsible in accordance with
Director Sales Division its authority in terms of:
2) Agen46 Division 1) Implementation of the Duties, Authorities, and
3) Customer Experience Responsibilities of the Board of Directors as regulated
Center Division in the Company’s Articles of Association.
4) SORX Network & Services 2) Assist the President Director in leading, supervising,
5) Regional Office 01-17 and coordinating all BNI Network & Services
activities. (Board of Director’s Decree No. KP/132/
DIR/R dated April 6, 2023).
3) Lead, supervise, and coordinate all activities related
to the Distribution Network & Sales Organization,
Agen46 Organization, Customer Experience Center
Organization, and SORX Network & Services (Board
of Director’s Decree No. KP/132/DIR/R dated April 6,
2023).
4) In charge and supervise all BNI Regional Offices
(Board of Director’s Decree No. KP/132/DIR/R dated
April 6, 2023).
5) Become Director of Overseas, Hong Kong Branch
(CDV Memo No. CDV/2/552 dated March 16, 2023).
6) Become Director of Guidance for Subsidiary
Company - BNI Life Insurance. (CDV Memo No.
CDV/2/552 dated March 16, 2023).
9 Muhammad Institutional Division/Unit/Functional Unit: Under the supervision of the President Director, leads,
Iqbal Banking 1) Institutional Banking 1 directs, controls, and is responsible in accordance with
Director Division its authority in terms of:
2) Institutional Banking 2 1) Implementation of the Duties, Authorities, and
Division Responsibilities of the Board of Directors as regulated
3) Pension Fund Division in the Company’s Articles of Association.
2) Assist the President Director in leading, supervising,
and coordinating all BNI Institutional Banking
activities. (Board of Director’s Decree No. KP/132/
DIR/R dated April 6, 2023).
3) Lead, supervise, and coordinate all activities related
to Institutional Banking Organization 1, Institutional
Banking Organization 2, and Pension Fund
Organization (Board of Director’s Decree No. KP/132/
DIR/R dated April 6, 2023).
4) Become Director of Development for Regional Office
14 and Regional Office 05. (CDV Memo No. CDV/2/552
dated March 16, 2023).
10 Putrama Retail Banking Directorate/SEVP: Under the supervision of the Deputy President Director,
Wahju Director SEVP Wealth Management leads, directs, controls, and is responsible in accordance
Setyawan with its authority in terms of:
Division/Unit/Functional Unit: 1) Implementation of the Duties, Authorities, and
1) Consumer Segment Responsibilities of the Board of Directors as regulated
Division in the Company’s Articles of Association.
2) Consumer Product 2) Assist the Deputy President Director in leading,
Division supervising, and coordinating all Retail Banking
3) Card Business Division activities. (Board of Director’s Decree No. KP/132/
4) Retail Productive Banking DIR/R dated April 6, 2023).
Division 3) Lead, supervise, and coordinate all activities
5) Business Program related to the Wealth Management Organization,
Division Consumer Segment Organization, Consumer
6) SORX Consumer Banking Product Organization, Card Business Organization,
& Corporate Function Retail Productive Banking Organization, Business
Program Organization, and SORX Consumer Banking
SEVP Wealth Management & Corporate Function (Board of Directors’ Decree No.
directly supervises Division/ KP/132/DIR/R dated April6, 2023).
Unit/Functional Unit: 4) Become Director of Development for Regional Office
Wealth Management 16 and Regional Office 04 (CDV Memo No. CDV/2/552
Division dated March 16, 2023).
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Practices Governance Responsibility Commitment Statements
Direct Supervision of Scope of Work and Responsibilities
No. Name Position
Directorate/SEVP/Division [ACGS D.4.4]
11 Mucharom Human Division/Unit/Functional Unit: Under the supervision of the President Director, leads
Capital and 1) Human Capital Strategy and directs, controls, and is responsible in accordance
Compliance Division with its authority in terms of:
Director 2) Human Capital Services 1) Implementation of the Duties, Authorities, and
Division Responsibilities of the Board of Directors as regulated
3) BNI University in the Company’s Articles of Association.
4) Compliance Division 2) Assist the President Director in leading, supervising,
5) Legal Division and coordinating all business and operational
6) Policy Governance activities of the company assisted by the Deputy
Division President Director. (Board of Director’s Decree No.
7) HC Business Partner KP/132/DIR/R dated April 6, 2023).
3) Lead, supervise, and coordinate all activities related
to the Human Capital Strategy Organization, Human
Capital Services Organization, BNI University
Organization, Compliance Organization, Legal
Organization, Policy Governance Organization, and
Human Capital Business Partner (Board of Directors’
Decree No. KP/132/DIR/R April 6, 2023).
4) Become Director of Development for Regional Office
02 and Regional Office 17 (CDV Memo No. CDV/2/552
dated March 16, 2023).
5) Become Director of Overseas Development, Tokyo
Branch (CDV Memo No. CDV/2/552 dated March 16,
2023).
12 Toto Technology Directorate/SEVP: Under the supervision of the Deputy President Director,
Prasetio and 1) SEVP Information leads and directs, controls, and is responsible in
Operations Technology accordance with its authority in terms of:
Director 2) SEVP Operations 1) Implementation of the Duties, Authorities, and
Responsibilities of the Board of Directors as regulated
Division/Unit/Functional Unit: in the Company’s Articles of Association.
1) IT Strategy & Architecture 2) Assist the Deputy Main Director in leading,
Division supervising, and coordinating all BNI Technology &
2) CISO Division Operations activities. (Board of Director’s Decree No.
3) Operations Strategy & KP/132/DIR/R dated April 6, 2023).
Development Division 3) Lead, supervise, and coordinate all activities related
4) SORX Technology, Digital, to the IT Strategy & Architecture Organization, CISO
& Operations Organization, Operations Strategy & Development
Organization, Wholesale Digital Delivery
SEVP Information Technology Organization, Retail Digital Delivery Organization,
directly supervises Division/ Application Development Organization, IT
Unit/Functional Unit: Application Services Organization, IT Infrastructure
1) Wholesale Digital Delivery Management Organization, Banking Operations
Division Organization, Digital Operations Organization, Credit
2) Retail Digital Delivery Operations Organization, and SORX Technology,
Division Digital & Operations (Board of Directors’ Decree No.
3) Application Development KP/132/DIR/R dated April 6, 2023).
Division 4) Become Director of Development for Regional Office
4) IT Application Services 09 and Regional Office 15 (CDV Memo No. CDV/2/552
Division dated March 16, 2023).
5) IT Infrastructure 5) Become Director of Development for Subsidiary
Management Division Companies - BNI Venture Capital (CDV Memo No.
CDV/2/552 dated March 16, 2023).
SEVP Operations directly 6) Become Director of Guidance Overseas, Seoul
supervises Division/Unit/ Branch (CDV Memo No. CDV/2/552 dated March 16,
Functional Unit: 2023).
1) Banking Operations
Division
2) Digital Operations
Division
3) Credit Operations Division
2024 Annual Report
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In addition to dismissing old members of the Board of Directors and appointing new members of the Board
of Directors, the resolution of the 2023 Annual GMS held on March 4, 2024, also stipulates the transfer of
assignments of members of the Board of Directors as follows:
No. Name Previously Served Currently Serving
1 Putrama Wahju Setyawan Retail Banking Director Deputy President Director
2 Corina Leyla Karnalies Digital and Integrated Transaction Retail Banking Director
Banking Director
With the transfer of duties of members of the Board of Directors, the division of duties and assignments of
the Board of Directors will be as follows:
Duties and Responsibilities of the Board of Directors for March 4, 2024–December 31, 2024 Period
Direct Supervision of
No. Name Position Scope of Work and Responsibilities
Director/SEVP/Division
1 Royke President Directorate/SEVP: To lead, guide, oversee, and take responsibility within
Tumilaar Director 1) Deputy President Director the scope of their authority in the following matters:
2) Wholesale & International 1) The implementation of the duties, authorities, and
Banking Director obligations of the Board of Directors as stipulated in
3) Enterprise & Commercial the Company’s Articles of Association.
Banking Director 2) To lead, supervise, and coordinate all business and
4) Institutional Banking operational activities of the company, assisted by
Director the Deputy President Director. (Board of Director’s
5) Digital & Integrated Decree No. KP/235/DIR/R dated June 7, 2024).
Transactions Banking 3) To chair all Board of Directors meetings. (Article 13
Director Paragraph (7)).
6) Human Capital & 4) To sign each share certificate, collective share
Compliance Director certificate, convertible bond, warrant, and/or other
7) Finance Director securities convertible into shares jointly with the
President Commissioner. (Articles of Association,
Division/Unit/Functional Unit: Article 6, Paragraph (6).
1) Internal Audit Unit 5) To lead, supervise, and coordinate all activities
2) Corporate Secretary related to the Internal Audit Organization and the
Division Corporate Secretary Organization. (Decree of the
Board of Directors No. KP/235/DIR/R dated June 7,
2024).
2 Putrama Deputy Directorate/SEVP: To lead, direct, control, and be responsible within the
Wahju President 1) Retail Banking Director scope of their authority in the following matters:
Setyawan Director 2) Risk Management 1) Implementation of the Duties, Authorities, and
Director Obligations of the Board of Directors as stipulated in
3) Technology & Operations the Company’s Articles of Association.
Director 2) Assisting the President Director in leading,
4) Network & Services supervising, and coordinating all BNI business and
Director operational activities (Decree of the Board of Directors
No. KP/235/DIR/R dated June 7, 2024).
Division/Unit/Functional Unit: 3) To lead, supervise, and coordinate all activities and
1) Pension Fund Division the Pension Fund Organization (Decree of the Board
of Directors No. KP/235/DIR/R dated June 7, 2024).
4) In the event that the President Director is absent, the
Deputy President Director shall chair the Board of
Directors Meeting.
3 Novita Finance Division/Unit/Functional Unit: Under the supervision of the President Director, to lead,
Widya Director 1) Corporate Planning direct, control, and be responsible within the scope of
Anggraini & Performance their authority in the following matters:
Management Division 1) The implementation of the duties, authorities, and
2) Accounting Division obligations of the Board of Directors as stipulated in
3) Procurement & Fixed the Company’s Articles of Association.
Assets Division 2) Assisting the President Director in leading, supervising,
4) Investor Relations and coordinating all financial activities of BNI. (Decree
Division of the Board of Directors No. KP/235/DIR/R dated June
5) Subsidiaries Management 7, 2024).
Division 3) To lead, supervise, and coordinate all activities and
6) Office of Chief Economist Organization of Corporate Planning & Performance
Division Management, Accounting Organization, Procurement
7) Data Management & & Fixed Assets Organization, Investor Relations
Analytics Division Organization, Subsidiaries Management Organization,
Office of Chief Economist Organization, and Data
Management & Analytics Organization (Decree of the
Director No. KP/235/DIR/R dated June 7, 2024).
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Direct Supervision of
No. Name Position Scope of Work and Responsibilities
Director/SEVP/Division
4) To serve as the Supervising Director of the Regional
Office 17 (CDV Memo No. CDV/2/563 dated March 20,
2024).
5) To serve as the Supervising Director of the New York
Overseas Branch (CDV Memo No. CDV/2/563 dated
March 20, 2024).
4 Corina Leyla Retail Banking Directorate/SEVP: Under the supervision of the Deputy President Director,
Karnalies Director SEVP Wealth Management to lead, direct, control and be responsible in accordance
with his/her authority, in terms of:
Division/Unit/Functional Unit: 1) Implementation of the Duties, Authorities, and
1) Divisi Consumer Segment Obligations of the Board of Directors as stipulated in
Division the Company’s Articles of Association.
2) Consumer Product 2) Assist the Deputy President Director in leading,
Division supervising, and coordinating all Retail Banking
3) Card Business Division activities. (Decree of Director No. KP/235/DIR/R dated
4) Retail Productive Banking June 7, 2024).
Division 3) Supervise SEVP Wealth Management in order to lead,
5) Business Program supervise, and coordinate all Wealth Management
Division activities and organizations.
6) SORX Consumer Banking 4) Lead, supervise, and coordinate all activities related
& Corporate Function to the Consumer Segment Organization, Consumer
Product Organization, Card Business Organization,
SEVP Wealth Management Retail Productive Banking Organization, Business
directly supervises Division/ Program Organization, and SORX Consumer Banking
Unit/Functional Unit: & Corporate Function (Decree of Director No. KP/235/
Divisi Wealth Management DIR/R dated June 7, 2024).
5) To serve as the Supervising Director Regional Office
04 and Regional Office 18 (CDV Memo No. CDV/2/563
dated March 20, 2024).
6) To serve as the Supervising Director of the Subsidiary
– BNI Finance. (CDV Memo No. CDV/2/563 dated
March 20, 2024).
5 David Risk Directorate/SEVP: Under the supervision of the Deputy President Director,
Pirzada Management 1) SEVP Credit Risk to lead, direct, control and be responsible in accordance
Director 2) SEVP Remedial & with his/her authority, in terms of:
Recovery 1) Implementation of the Duties, Authorities, and
Obligations of the Board of Directors as stipulated in
Division/Unit/Functional Unit: the Company’s Articles of Association.
1) Enterprise Risk 2) Assisting the Deputy President Director in leading,
Management Division supervising, and coordinating all BNI Risk
2) Operational Risk Management activities including Credit Risk and
Management Division Remedial & Recovery. (SK Dir No. KP/235/DIR/R dated
3) Retail Credit Risk Division June 7, 2024).
4) Anti Fraud Unit 3) Supervising SEVP Credit Risk in order to lead,
5) Senior Credit Risk supervise, and coordinate all activities and the
Executive Corporate & Enterprise Credit Risk Organization and
the Commercial Credit Risk Organization.
SEVP Credit Risk directly 4) Supervising SEVP Remedial & Recovery in order to
supervises Division/Unit/ lead, supervise, and coordinate all activities and
Functional Unit: the Corporate Remedial & Recovery Organization,
1) Corporate & Enterprise the Enterprise & Commercial Remedial & Recovery
Credit Risk Division Organization, the Retail Collection & Recovery
2) Commercial Credit Risk Organization.
Division 5) To lead, supervise, and coordinate all activities related
to the Enterprise Risk Management Organization,
SEVP Remedial & Recovery Operational Risk Management Organization,
directly supervises Division/ Anti-Fraud Organization, and Retail Credit Risk
Unit/Functional Unit: Organization, and Senior Credit Risk Executive (SK Dir
1) Corporate Remedial & No. KP/235/DIR/R dated June 7, 2024).
Recovery Division 6) To serve as the Supervising Director of the Regional
2) Enterprise & Commercial Office 11 and Regional Office 03 (CDV Memo
Remedial & Recovery No. CDV/2/563 dated March 20, 2024).
Division 7) To serve as the Supervising Director of the London
3) Retail Collection & Overseas Branch and Amsterdam Representative
Recovery Division Office (CDV Memo No. CDV/2/563 dated March 20,
2024).
2024 Annual Report
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2024 Report Profile Analysis on Company Performance Functions
Direct Supervision of
No. Name Position Scope of Work and Responsibilities
Director/SEVP/Division
6 Ronny Venir Network Division/Unit/Functional Unit: Under the supervision of the Deputy President Director,
and Services 1) Distribution Network & to lead, direct, control and be responsible in accordance
Director Sales Division with his/her authority, in terms of:
2) Agen46 Division 1) Implementation of the Duties, Authorities, and
3) Customer Experience Obligations of the Board of Directors as stipulated in
Center Division the Company’s Articles of Association.
4) SORX Network & Services 2) To assist the President Director in leading, supervising,
5) Regional Office 01-17 and coordinating all BNI Network & Services activities.
(Decree of Director No. KP/235/DIR/R dated June 7,
2024).
3) To lead, supervise, and coordinate all activities related
to the Distribution Network & Sales Organization,
Agen46 Organization, Customer Experience Center
Organization, and SORX Network & Services (Decree
of Director No. KP/235/DIR/R dated June 7, 2024).
4) Supervise and supervise all BNI Regional Offices
(Decree of Director No. KP/235/DIR/R dated June 7,
2024).
5) To serve as the Supervising Director of the Hong Kong
Overseas Branch. (CDV Memo No. CDV/2/563 dated
March 20, 2024).
6) To serve as the Supervising Director of the Subsidiary–
BNI Life. (CDV Memo No. CDV/2/563 dated March 20,
2024).
7 Mucharom Human Directorate/SEVP: Under the supervision of the President Director, to lead,
Capital and SEVP Human Capital direct, control and be responsible in accordance with
Compliance his/her authority, in terms of:
Director Division/Unit/Functional Unit: 1) Implementation of the Duties, Authorities, and
1) Human Capital Strategy Obligations of the Board of Directors as stipulated in
Division the Company’s Articles of Association.
2) Human Capital Services 2) Assisting the President Director in leading,
Division supervising, and coordinating all business and
3) BNI University operational activities of the company assisted by the
4) Compliance Division Deputy President Director. (Decree of the Director No.
5) Legal Division KP/132/DIR/R dated April 6, 2023).
6) Policy Governance 3) Supervising the SEVP Human Capital in order to
Division lead, supervise, and coordinate all activities and
7) HC Business Partner organizations of the Human Capital Strategy, Human
Capital Services Organization, BNI University
SEVP Human Capital directly Organization, and Human Capital Business Partner
supervises Division/Unit/ Organization.
Functional Unit: 4) Leading, supervising, and coordinating all activities
1) Human Capital Strategy related to the Compliance Organization, Legal
Division Organization, and Policy Governance Organization
2) Human Capital Services (Decree of the Director No. KP/235/DIR/R dated June 7,
Division 2024).
3) BNI University 5) To serve as the Supervising Director of the Regional
4) HC Business Partner Office 02 and Regional Office 07 (CDV Memo No.
CDV/2/563 dated March 20, 2024).
6) To serve as the Supervising Director of the Tokyo
Overseas Branch (CDV Memo No. CDV/2/563 dated
March 20, 2024).
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Practices Governance Responsibility Commitment Statements
Direct Supervision of
No. Name Position Scope of Work and Responsibilities
Director/SEVP/Division
8 Toto Technology Directorate/SEVP: Under the supervision of the Deputy President Director,
Prasetio and 1) SEVP Information to lead, direct, control and be responsible in accordance
Operations Technology with his/her authority, in terms of:
Director 2) SEVP Operations 1) Implementation of the Duties, Authorities, and
Obligations of the Board of Directors as stipulated in
Division/Unit/Functional Unit: the Company’s Articles of Association.
1) IT Strategy & Architecture 2) Assist the Deputy President Director in leading,
Division supervising, and coordinating all BNI Technology &
2) CISO Division Operations activities. (SK Dir No. KP/235/DIR/R dated
3) Operations Strategy & June 7, 2024).
Development Division 3) Supervise SEVP Information Technology in order
4) SORX Technology, Digital, to lead, supervise, and coordinate all activities and
& Operations Wholesale Digital Delivery Organization, Retail Digital
Delivery Organization, Application Development
SEVP Information Technology Organization, IT Application Services Organization,
directly supervises Division/ and IT Infrastructure Management Organization.
Unit/Functional Unit: 4) Supervise SEVP Operations in order to lead, supervise,
1) Wholesale Digital Delivery and coordinate all activities and Banking Operations
Division Organization, Digital Operations Organization, Credit
2) Retail Digital Delivery operations Organization
Division 5) To lead, supervise, and coordinate all activities related
3) Application Development to IT Strategy & Architecture Organization, CISO
Division Organization, Operations Strategy & Development
4) IT Application Services Organization and SORX Technology, Digital &
Division Operations (SK Dir No. KP/235/DIR/R dated June 7,
5) IT Infrastructure 2024).
Management Division 6) To serve as the Supervising Director of the Regional
Office 09 and Regional Office 15 (CDV Memo No.
SEVP Operations directly CDV/2/563 dated March 20, 2024).
supervises Division/Unit/ 7) To serve as the Supervising Director of the Subsidiary–
Functional Unit: BNI Ventures (CDV Memo No. CDV/2/563 dated March
1) Banking Operations 20, 2024).
Division 8) To serve as the Supervising Director of the Seoul
2) Digital Operations Overseas Branch (CDV Memo No. CDV/2/563 dated
Division March 20, 2024).
3) Credit Operations Division
9 I Made Enterprise Division/Unit/Functional Unit: Under the supervision of the President Director, to lead,
Sukajaya and 1) Enterprise Banking direct, control and be responsible in accordance with
Commercial Division his/her authority, in terms of:
Banking 2) Commercial Banking 1 1) Implementation of the Duties, Authorities, and
Director Division Obligations of the Board of Directors as stipulated in
3) Commercial Banking 2 the Company’s Articles of Association.
Division 2) Assist the President Director in leading, supervising,
4) Senior Business Executive and coordinating all BNI Enterprise & Commercial
Banking activities. (Decree of the Board of Directors
No. KP/235/DIR/R dated June 7, 2024).
3) To lead, supervise, and coordinate all activities and
Organizations of Enterprise Banking, Commercial
Banking Organization 1, Commercial Banking
Organization 2, and Senior Business Executive (Decree
of the Board of Directors No. KP/235/DIR/R dated June
7, 2024).
4) To serve as the Supervising Director of the Regional
Office 01 and Regional Office 10. (CDV Memo
No. CDV/2/563 dated March 20, 2024).
2024 Annual Report
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Direct Supervision of
No. Name Position Scope of Work and Responsibilities
Director/SEVP/Division
10 Hussein Paolo Digital and Directorate/SEVP: Under the supervision of the President Director, to lead,
Kartadjoemena Integrated SEVP Retail Digital Solutions direct, control and be responsible in accordance with
Transaction his/her authority, in terms of:
Banking Division/Unit/Functional Unit: 1) Implementation of the Duties, Authorities, and
Director 1) Wholesale Transaction Obligations of the Board of Directors as stipulated in
Product & Partnership the Company’s Articles of Association.
Division 2) Assist the Deputy President Director in leading,
2) Wholesale Digital Channel supervising, and coordinating all BNI Digital &
Division Integrated Transaction Banking activities including
3) Corporate Development & Retail Digital Solutions (SK Dir No. KP/235/DIR/R dated
Transformation Division June 7, 2024).
4) Strategic Project 3) Supervise SEVP Retail Digital Solutions in order to
lead, supervise, and coordinate all activities and the
SEVP Retail Digital Solutions Retail Digital Product & Partnership Organization,
directly supervises Division/ Retail Digital Channel Organization and Marketing
Unit/Functional Unit: Communications Organization.
1) Retail Digital Product & 4) To lead, supervise, and coordinate all activities related
Partnership Division to the Corporate Development & Transformation
2) Retail Digital Channel Organization, Strategic Projects, Wholesale
Division Transaction Product & Partnership Organization, and
3) Marketing Wholesale Digital Channel Organization (SK Dir No.
Communications Division KP/132/DIR/R dated April 6, 2023).
5) To serve as the Supervising Director of the Regional
Office 14 and Regional Office 08 (CDV Memo No.
CDV/2/563 dated March 20, 2024).
6) To serve as the Supervising Director of the Singapore
Overseas Branch (CDV Memo No. CDV/2/563 dated
March 20, 2024).
7) To serve as the Supervising Director of the Subsidiary
– hibank (CDV Memo No. CDV/2/563 dated March 20,
2024).
11 Agung Wholesale Directorate/SEVP: Under the supervision of the President Director, to lead,
Prabowo and 1) SEVP Corporate Banking direct, control and be responsible in accordance with
International 2) SEVP Treasury his/her authority, in terms of:
Banking 1) Implementation of the Duties, Authorities, and
Director Division/Unit: Obligations of the Board of Directors as stipulated in
1) Corporate Banking 1 the Company’s Articles of Association.
Division 2) Assisting the President Director in leading, supervising,
2) Corporate Banking 2 and coordinating all Wholesale and International
Division Banking activities of BNI. (Decree of the Board of
3) Syndication & Structured Directors No. KP/235/DIR/R dated June 7, 2024).
Finance Division 3) Supervising SEVP Corporate Banking in order to
4) International & Financial lead, supervise and coordinate all activities and
Institutions Division organizations of Corporate Banking 3 and Corporate
5) Senior Business Executive Banking 4.
6) SORX Wholesale Banking 4) Supervising SEVP Treasury in order to lead,
7) Overseas Branch supervise, and coordinate all activities and
organizations of Treasury.
SEVP Corporate Banking 5) To lead, supervise, and coordinate all activities and
directly supervises Division/ Corporate Banking Organization 1, Corporate Banking
Unit/Functional Unit: Organization 2, Syndication & Structured Finance
1) Corporate Banking 3 Organization, International & Financial Institutions
2) Corporate Banking 4 Organization, Senior Business Executive, SORX
Wholesale Banking, and Overseas Network.
SEVP Treasury directly 6) To serve as the Supervising Director of the Regional
supervises the Division/ Office 12 and Regional Office 06 (CDV Memo
Functional Units: No. CDV/2/563 dated March 20, 2024).
Treasury Division 7) To serve as the Supervising Director of the Subsidiary
- BNI Sekuritas and BNI Remittance (SK Dir No. KP/235/
DIR/R dated June 7, 2024).
720 Transforming the Future, Empowering Indonesia
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Practices Governance Responsibility Commitment Statements
Direct Supervision of
No. Name Position Scope of Work and Responsibilities
Director/SEVP/Division
12 Munadi Institutional Division/Unit/Functional Unit: Under the supervision of the President Director, to lead,
Herlambang* Banking 1) Institutional Banking 1 direct, control and be responsible in accordance with
Director Division his/her authority, in terms of:
2) Institutional Banking 2 1) Implementation of the Duties, Authorities, and
Division Obligations of the Board of Directors as stipulated in
the Company’s Articles of Association.
2) To assist the President Director in leading,
supervising, and coordinating all BNI Institutional
Banking activities. (Decree of the Board of Directors
No. KP/235/DIR/R dated June 7, 2024).
3) To lead, supervise, and coordinate all activities
related to Institutional Banking Organization 1 and
Institutional Banking Organization 2 (Decree of the
Director No. KP/235/DIR/R dated June 7, 2024).
4) To serve as the Supervising Director of the Regional
Office 05 and Regional Office 16. (CDV Memo
No. CDV/2/563 dated March 20, 2024).
*) *) The implementation of the duties of Institutional Banking Director refers to the Substitute Director mechanism applicable at BNI.
AUTHORITY OF THE BOARD OF DIRECTORS 8) Carry out all actions and other actions
regarding the management and ownership of
In carrying out its duties and responsibilities, the the Company’s assets, binding the Company
Board of Directors has a number of authorities as with other parties and/or other parties with the
follows: Company, with restrictions as regulated in the
1) Establish policies deemed appropriate for the statutory regulations, Articles of Association and/
management of the Company. or GMS Resolutions.
2) Regulate the transfer of the powers of the Board
of Directors to represent the Company inside BOARD OF DIRECTORS' RESPONSIBILITIES
and outside of the Court to a person or several
members of the Board of Directors specifically As regulated in the BNI Board of Directors' Work
appointed for this purpose or to a person or Guidelines and Procedures, the Board of Directors
several employees of the Company, either is responsible for:
individually or jointly or to another person or 1) Promoting and ensuring the implementation
body; of the Company’s business and activities in
3) Regulate provisions regarding the Company’s accordance with its purposes and objectives as
personnel including determining salaries, well as its business activities;
pensions or old age security, production services 2) Establishing on time the Company’s Long
and other income for the Company based on Term Plan, the Company’s Annual Work Plan
applicable laws and regulations; and Budget, and other work plans, and any
4) Appoint, reward or sanction and dismiss amendments to be submitted to the Board of
Company employees based on the Company’s Commissioners for approval;
personnel regulations and applicable laws and 3) Preparing the Shareholders Register, Special
regulations; Register, GMS Minutes, and Minutes of the Board
5) Appoint and dismiss the Corporate Secretary of Directors’ meetings;
and/or Head of the Internal Audit Unit with 4) Preparing the Annual Report, which contains the
approval from the Board of Commissioners; Financial Statements, as a form of accountability
6) Write off bad debts with the provisions as of the Company’s management as well as the
stipulated in the Articles of Association and which Company’s financial documents as referred to in
are then reported to the Board of Commissioners, Law on Company Documents;
then reported and accounted for in the Annual 5) Preparing the Financial Statements based on
Report; the Financial Accounting Standards and submit
7) Not collect any more part or all of the receivables them to Public Accountant to be audited;
beyond the principal amount carried out in the 6) Delivering the Annual Report after review by
context of credit restructuring and/or settlement, the Board of Commissioners within a maximum
but with the obligation to report to the Board of period of 5 (five) months after the Company’s
Commissioners, the reporting provisions and fiscal year ends to the GMS for approval and
procedures are determined by the Board of ratification;
Commissioners; And 7) Providing explanation to the GMS on the Annual
Report;
2024 Annual Report
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
8) Delivering the Balance Sheet and Income other or not, except for the implementation of
Statement after approval by the GMS to the the Company's business activities as referred
Minister in charge of Law in accordance with the to in the Articles of Association.
provisions of laws and regulations; 2) Actions carried out without the approval of the
9) Preparing other reports mandated by the GMS remain binding on the Company as long as
provisions of laws and regulations; the other parties to the legal action have good
10) Maintaining a Shareholders Register, Special intentions; and
Register, GMS Minutes, Minutes of Board 3) The GMS may reduce restrictions on the actions
of Commissioners’ Meeting, and Minutes of of the Board of Directors as regulated in these
Board of Directors’ Meeting, Annual Report, Articles of Association or determine other
and Company’s financial documents and other restrictions on the Board of Directors other than
Company’s documents; those regulated in the Articles of Association.
11) Maintaining the following matters in the
Company’s domicile: Shareholders Register, BOARD OF DIRECTORS' ACTIONS THAT
Special Register, GMS Minutes, Minutes of MUST OBTAIN WRITTEN APPROVAL FROM
Board of Commissioners’ Meeting, and Minutes THE BOARD OF COMMISSIONERS [ACGS D.1.2]
of Board of Directors’ Meeting, Annual Report,
and Company’s financial documents as well as 1) In carrying out certain legal actions, the Board
other Company’s documents; of Directors must obtain prior written approval
12) Procuring and maintaining the Company’s from the Board of Commissioners, especially
bookkeeping and administration according to regarding the matters below:
norms applicable to a company; a. Releasing/transferring and/or pledging
13) Preparing an accounting system in accordance Company assets with criteria and value
with the Financial Accounting Standards and exceeding a certain amount determined
based on the principles of internal control, by the Board of Commissioners, except for
especially the functions of handling, recording, Company assets in the context of carrying
storing, and supervising; out the Company's business activities
14) Providing periodic reports in the manner and time in accordance with applicable laws and
in accordance with the applicable provisions, as regulations, which include assets in the form
well as other reports anytime at the request of the of credit, securities, repossessed collateral,
Board of Commissioners and/or Shareholders of movable goods, and other assets acquired
Series A Dwiwarna; by observing the laws and in the context of the Company's business
regulations particularly the regulations in Capital activities with due observance of provisions
Market sector; in the capital markets and banking sector;
15) Preparing the Company’s organizational structure b. Writing off fixed assets due to certain
complete with the details and duties; conditions that:
16) Providing explanations on all matters questioned (1) Lost;
or requested by members of the Board of (2) Destroyed;
Commissioners and Shareholders of Series A (3) Damage that cannot be transferred (total
Dwiwarna, by observing the laws and regulations lost);
particularly in Capital Market sector; and (4) The transfer costs are greater than the
17) Carrying out other obligations in accordance economic value obtained from the transfer;
with the provisions stipulated in the laws and (5) Dismantled to be rebuilt or built into other
regulations, Articles of Association and/or as Fixed Assets, the budget of which has been
determined by the GMS. determined by the GMS/Minister through
ratification of the RKAP;
BOARD OF DIRECTORS' ACTIONS THAT (6) Dismantled not to be rebuilt in connection
MUST OBTAIN GMS APPROVAL with other programs planned by the RKAP;
(7) Dismantled to be rebuilt in connection
The following is a list of actions of the Board of with a government program; and/or
Directors that need to be approved by the GMS, (8) Based on statutory regulations and/
namely: or court decisions that have permanent
1) The Board of Directors is responsible for legal force, the Fixed Assets are no longer
requesting approval from the GMS to: owned or controlled by the SOE.
a. Transfer the Company's assets; or c. Holding cooperation with business entities
b. Make collateral for debts of the Company's or other parties, in the form of Operational
assets, which constitute more than 50% (fifty Cooperation (KSO), Business Cooperation
percent) of the Company's net assets in 1 (one) (KSU), License Cooperation, Build, Operate
or more transactions, whether related to each and Transfer (BOT), Build, Transfer and
Operate/BTO, Build, Operate and Own (BOO),
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Practices Governance Responsibility Commitment Statements
and other agreements of the same nature • Implemented based on the policy of
whose term or value exceeds that determined the Board of Directors, which has been
by the Board of Commissioners; approved by the Board of Commissioners
d. Determine and change the Company's logo; and within the amount of the ceiling (limit)
e. Establish an organizational structure 1 (one) for write-offs that has been determined by
level below the Board of Directors; the GMS, which will remain in effect until
f. Make capital participation, release capital a new ceiling (limit) is determined by the
participations, including changes to the GMS.
capital structure with a certain value 2. Approval from the Board of Commissioners
determined by the Board of Commissioners regarding paragraph (7) letters a, c, f, g, h,
in other companies, subsidiaries, and joint and i with certain limitations and/or criteria is
venture companies that are not in the context determined after obtaining approval from the
of rescuing receivables by considering Series A Dwiwarna Shareholders.
provisions in the capital market and banking 3. Determination of limits and/or criteria by the
sectors; Board of Commissioners for matters in letters a, c,
g. Establish a subsidiary and/or joint venture f, g, h, and i is carried out after obtaining approval
company with a certain value determined from the Series A Dwiwarna Shareholders.
by the Board of Commissioners, considering 4. The actions of the Board of Directors as referred
provisions in the Capital Market and banking to in letters a and c of this Article, as long as
sectors; they are necessary in order to carry out business
h. Proposing representatives of the Company to activities that are commonly carried out in the
become candidates for members of the Board banking business sector by considering the
of Directors and Board of Commissioners provisions of laws and regulations, do not require
in subsidiaries that make significant approval from the Board of Commissioners and/
contributions to the Company and/or have or the GMS.
strategic value as determined by the Board of 5. The actions of the Board of Directors as referred to
Commissioners; in letter b, number 2), number 3), and number 8).
i. Carrying out mergers, consolidations, This article is carried out after obtaining approval
takeovers, separations, and dissolution of from the Series A Dwiwarna Shareholders.
subsidiaries and joint venture companies 6. Within a maximum period of 30 (thirty) days from
with a certain value determined by the Board receipt of the request or complete explanation
of Commissioners considering provisions in and documents from the Board of Directors, the
the Capital Market and banking sectors; Board of Commissioners must provide a decision
j. Carry out actions that are included in material as referred to in numbers (7) and (8) letters a and
transactions as determined by the laws and d.
regulations in the capital markets sector with
a certain value determined by the Board BOARD OF DIRECTORS' ACTIONS THAT
of Commissioners, unless the actions are MUST GET A RESPONSE FROM THE BOARD
included in material transactions that are OF COMMISSIONERS
excluded by the laws and regulations in force
in the Capital Markets and banking sector; Below is a list of actions that can only be carried out
k. Actions that have not been determined in the by the Board of Directors after receiving a written
RKAP; response from the Board of Commissioners and
l. Actions to transfer include selling, obtaining approval from the GMS, including:
relinquishing the right to collect, and/or no 1) Carry out actions that are included in material
longer collecting: transactions as stipulated by statutory regulations
• Non-performing principal receivables in the Capital Market sector with a value above
that have been written off in the context 50% (fifty percent) of the Company's equity,
of credit settlement, either in part or in unless such actions are included in material
whole; and transactions that are excluded by statutory
• The difference between the value of non regulations that apply in the Capital Market
performing principal receivables that sector;
have been written off and the value of the 2) Carrying out transactions that contain a conflict
transfer, including sales, or the value of of interest as determined in the applicable laws
the disposal of rights; and regulations in the Capital Market;
3) Carrying out other transactions to comply with
applicable laws and regulations in the Capital
Market.
2024 Annual Report
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
If within 30 (thirty) days of receiving the request the Financial Services Authority, Bank Indonesia,
or complete explanation and documents from the and applicable laws and regulations; and
Board of Directors, the Board of Commissioners 2) The Director in charge of the Compliance
does not provide a written response, then the Function is required to fulfill independence
GMS can decide without a written response from requirements. "Independence requirements"
the Board of Commissioners. Actions carried out are not having financial, management, share
without the approval of the GMS remain binding on ownership, and/or familial relationships up to
the Company as long as the other parties to the legal the third degree with members of the Board of
action have good intentions. Commissioners, the Board of Directors, and/
or controlling Shareholders or relationships
DIRECTOR IN CHARGE OF COMPLIANCE with the Bank that could affect their ability to
FUNCTIONS act independently as intended in provisions
regarding the Implementation of Good Corporate
In line with the development of the BNI financial Governance for Commercial Banks.
conglomerate, which is getting bigger, the risks
of business activities faced by the Bank continue Organizational Structure of the Director in
to increase so that preventive (ex-ante) and Charge of the Compliance Function
curative (ex-post) efforts are needed to ensure the 1) The President Director and/or Deputy President
implementation of policies, provisions, systems, Director are not permitted to hold concurrent
and procedures as well as Business activities positions as Directors in charge of the Compliance
carried out by the Bank are in accordance with OJK function.
provisions and statutory regulations, as well as 2) The Director who is in charge of the Compliance
ensuring the Bank's compliance with commitments function is prohibited from being in charge of the
made by the Bank to the OJK and/or other authorized following functions:
Supervisory Authorities. In connection with this, BNI a. Business and operations;
has a Director who is in charge of the Compliance b. Risk management, which makes decisions on
Function (Compliance Director), namely Mucharom. the Bank's business activities;
c. Treasury;
The Compliance Director specifically supervises d. Finance and accounting;
the Compliance Function, which is fully responsible e. Logistics and procurement of goods/services;
for the implementation of the compliance f. Information Technology; and
function, has the obligation to foster and realize g. Internal audit.
the implementation of a Compliance Culture at 3) Replacement of the Director in charge of the
all levels of the Bank's organization and business Compliance function:
activities, and plays an important role in the Bank's a. In the event that the Director in charge of the
compliance risk management. The appointment Compliance function is unable to carry out
of the BNI Compliance Director has fulfilled the his/her office duties for more than 7 (seven)
independence requirements as regulated in POJK consecutive working days then the relevant
No. 46/POJK.03/2017 concerning the implementation Director must be temporarily replaced by
of Compliance Functions for Commercial Banks and another Director until the Director in charge
not to supervise functions that are not permitted by of the Compliance function is able to carry out
applicable regulations. his/her office duties again;
b. In the event that the Director in charge of the
Further description regarding the realization and Compliance function is permanently absent,
achievements of the Compliance Function in carrying resigns, or his/her term of office has expired,
out Compliance Programs and Activities during 2024 the Bank is obliged to immediately appoint
is explained in more detail in the Compliance Work a replacement for the Director in charge of
Unit section of this report. the Compliance function, no later than 6 (six)
months after the Director in charge of the
Requirements for the Director in Charge of Compliance function is permanently absent,
the Compliance Function resigns, or his/her term of office expires;
Prospective Directors in charge of the BNI c. During the process of replacing the Director
Compliance Function are required to meet the in charge of the Compliance function, the
following individual criteria or requirements: Bank is obliged to appoint or assign another
1) Prospective Directors who are in charge of the Director to temporarily carry out the duties
compliance function must have integrity and of the Director in charge of the Compliance
adequate knowledge regarding the provisions of function;
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Practices Governance Responsibility Commitment Statements
d. Directors carrying out temporary duties as e. Monitor the implementation of the duties of
Directors in charge of the Compliance function the Special Work Unit and/or Bank officials
are required to fulfill the above requirements. responsible for the implementation of APU
This is excepted if there is no Director in the PPT and PPPSPM;
Company who fulfills these requirements; f. Provide recommendations to the President
and Director regarding officials who will lead the
e. The temporary replacement of the position of Special Work Unit or officials responsible
Director in charge of the Compliance function for implementing the APU PPT and PPPSPM
must be reported to the Financial Services Programs;
Authority. g. Providing approval for Suspicious Financial
Transaction Reports (LTKM);
Duties and Responsibilities of the Director h. Propose an Action Plan Report and Data
in Charge of the Compliance Function Update Plan Report before submitting it to the
The duties and responsibilities of the Director in Financial Services Authority; and
charge of the Compliance Function include at least: i. Ensure that officials and/or employees,
1) Formulate a strategy to encourage the creation especially from related work units and new
of a Bank Compliance Culture; employees, have attended training related to
2) Propose a compliance policy or compliance the implementation of APU PPT and PPPSPM
principles that will be determined by the Board once a year.
of Directors; 8) The Director in charge of the Compliance function
3) Establish compliance systems and procedures is obliged to submit a report to the Financial
that will be used to develop Bank internal Services Authority regarding the implementation
regulations and guidelines; of his duties, including:
4) Ensure that all regulatory policies, systems and a. Compliance Work Plan contained in the Bank
procedures, as well as business activities carried Business Plan;
out by the Bank are in accordance with the b. Compliance Report; and
provisions of the Financial Services Authority, c. Special reports regarding policies and/or
Bank Indonesia, and applicable laws and decisions of the Board of Directors, which,
regulations; according to the Director in charge of the
5) Minimizing Bank Compliance Risk; Compliance function, have deviated from the
6) Take preventive measures so that policies and/ provisions of the Financial Services Authority
or decisions taken by the Bank's Board of and/or applicable laws and regulations as part
Directors do not deviate from the provisions of of the duties of the Director in charge of the
the Financial Services Authority, Bank Indonesia, Compliance function.
and applicable laws and regulations; 9) Report the implementation of duties and
7) In order to implement the Anti-Money Laundering responsibilities to the President Director with
Program, Counter Terrorism Financing, and a copy to the Board of Commissioners at least
Prevention of Financing for the Proliferation of quarterly;
Weapons of Mass Destruction (APU PPT and 10) Perform other tasks related to the Compliance
PPPSPM), the Compliance Director has the duties function.
and responsibilities of at least:
a. Proposing strategic written policies and POLICY ON CONCURRENT POSITIONS OF
procedures regarding the implementation of THE BOARD OF DIRECTORS [ACGS D.2.6, D.2.7]
the APU PPT and PPPSPM programs to the
Board of Commissioners; Referring to the BNI Board of Directors' Work
b. Ensure that the implementation of APU PPT Guidelines and Procedures and as stated in SOE
and PPPSPM is carried out in accordance with Ministerial Regulation No. PER-3/MBU/03/2023
established written policies and procedures; concerning Organs and Human Resources of State-
c. Ensure that the scope of active supervision of Owned Enterprises, all members of the BNI Board
the Board of Directors is fulfilled adequately; of Directors do not hold concurrent positions other
d. Monitor and maintain the Bank's compliance than those permitted by the applicable rules and
with all commitments made by the Bank to regulations. Members of the BNI Board of Directors
the Financial Services Authority, including are prohibited from holding concurrent positions
commitments in the Action Plan, Data as members of the Board of Commissioners, the
Update Activity Plan Report, and the results Board of Directors, or Executive Officers in banks,
of Bank Indonesia supervision related to the companies, and/or other institutions except when
implementation of the APU PPT and PPPSPM permitted. However, there are exceptions to not
Programs; being included in the concurrent position category
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if the Board of Directors has responsibility for supervision at a subsidiary of the Bank, carries out functional
duties as a member of the Board of Commissioners at a non-bank subsidiary company controlled by the Bank,
as long as the concurrent position does not result in the person concerned neglecting their implementation
duties and responsibilities as a member of the Bank's Board of Directors.
General provisions regarding concurrent positions for the Board of Directors are regulated in the following
regulations:
1) Based on SOE Ministerial Regulation No. PER-3/MBU/03/2023 concerning Organs and Human Resources
of State-Owned Enterprises, members of the Board of Directors are prohibited from holding concurrent
positions as:
a. Board of Directors of SOE, Regional Owned Enterprises, Private Owned Enterprises;
b. Board of Commissioners/Supervisory Board at SOE and other companies;
c. Other structural and functional positions in central and/or regional government agencies/institutions;
d. Other positions in accordance with provisions in statutory regulations;
e. Political party administrators, legislative members and/or regional heads/deputy regional heads;
f. Other positions that may give rise to a conflict of interest; and/or
g. Become a legislative candidate or candidate for regional head/deputy regional head.
In addition to the concurrent positions mentioned above, members of the BNI Board of Directors are prohibited
from holding concurrent positions as members of the Board of Commissioners in other companies, except:
1) The Board of Commissioners of the relevant SOE subsidiary/SOE-affiliated company, provided that they
are only entitled to the highest income from the position held concurrently, unless otherwise determined
by the Minister; and
2) Board of Commissioners in other companies to represent/stand for the interests of SOE as long as they
obtain permission from the Minister of SOE.
Information regarding concurrent positions of the Bank's Board of Directors as of December 31, 2024, is
described as follows:
Political Party
Member of Board of Management and/or Other Positions
Other
Directors of State- Candidates Members in Accordance
Positions that
Position in Owned Enterprises, of DPR, DPD, DPRD with the Position in
Name can Cause a
the Bank Regional-Owned Level I, and DPRD Provisions of Subsidiary
Conflict of
Enterprises, Private- Level II and/or Regional Laws and
Interest
Owned Enterprises Head/Deputy Regional Regulations
Head Candidates
Royke President No No No No No
Tumilaar Director
Putrama Deputy No No No No No
Wahju President
Setyawan Director
Novita Widya Finance No No No No No
Anggraini Director
Corina Leyla Retail Banking No No No No No
Karnalies Director
David Pirzada Risk No No No No No
Management
Director
Ronny Venir Network No No No No No
and Services
Director
Mucharom Human No No No No No
Capital and
Compliance
Director
Toto Prasetio Technology No No No No No
and Operations
Director
I Made Enterprise and No No No No No
Sukajaya Commercial
Banking
Director
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Political Party
Member of Board of Management and/or Other Positions
Other
Directors of State- Candidates Members in Accordance
Positions that
Position in Owned Enterprises, of DPR, DPD, DPRD with the Position in
Name can Cause a
the Bank Regional-Owned Level I, and DPRD Provisions of Subsidiary
Conflict of
Enterprises, Private- Level II and/or Regional Laws and
Interest
Owned Enterprises Head/Deputy Regional Regulations
Head Candidates
Hussein Paolo Digital and No No No No No
Kartadjoemena Integrated
Transaction
Banking
Director
Agung Wholesale No No No No No
Prabowo and
International
Banking
Director
Munadi Institutional No No No No No
Herlambang* Banking
Director
* Has not been effective
MANAGEMENT OF CONFLICTS OF 3) Must fill out a Special List containing his/her and/
INTEREST OF THE BOARD OF DIRECTORS or his/her family's share ownership of 5% (five
[ACGS A.8.2] percent) or more in banks or other companies
domiciled at home and abroad;
BNI ensures that all serving members of the Board 4) Must disclose financial and familial
of Directors have no conflict of interest or potential relationships with other members of the Board
conflict of interest with the Bank. All members of Commissioners, members of the Board of
of the Bank's Board of Directors adhere to their Directors, and/or controlling shareholders of the
commitment to avoid potential conflicts of interest Company;
or always position themselves to avoid potential 5) Prohibited from taking actions that could harm
conflicts of interest in any situation as regulated the Company or reduce the Company's profits
in the Guidelines for Handling Conflicts of Interest and must disclose conflicts of interest in every
No. IN/119/CMP/001 dated December 27, 2024. In the decision in the event of a conflict of interest; and
event of a conflict of interest, the Board of Directors 6) Not to participate in discussions and decision-
is prohibited from taking action that could harm or making that contain elements of conflict of
reduce the Bank's profits and is obliged to disclose interest.
the potential conflict of interest in every decision.
The actions that must be taken by members of the PARTICIPATION OF BOARD OF DIRECTORS
Board of Directors if a conflict of interest occurs MEMBERS IN PROFESSIONAL
include: ASSOCIATIONS AND/OR ORGANIZATIONS
1) Must prioritize the economic interests of the
Company above the economic interests of A number of members of the BNI Board of Directors
personal or family or other parties; are registered as active members in several
2) Not to use his/her position for personal interests professional associations or organizations. The
or for the interests of other people or parties that activeness of a member of the Board of Directors
conflict with the interests of the Company; in a professional association or organization does
not result in the person concerned neglecting the
implementation of their duties and responsibilities
as a member of the Bank's Board of Directors, and
therefore this is not included in the category of
having concurrent positions.
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No. Name Position Position in Association/Organization
1 Royke Tumilaar President Director • Treasurer II - Indonesian Bankers Association (IBI)
• Deputy General Chair - Indonesian Golf Association
(PGI)
2 Putrama Wahju Deputy President Director -
Setyawan
4 Novita Widya Anggraini Finance Director Treasurer - Indonesian Bankers Association (IBI)
3 Corina Leyla Karnalies Retail Banking Director Deputy Chair - Indonesian Payment Systems Association
(ASPI)
5 David Pirzada Risk Management Director • Director of Directorate - Financial Risk Management
• Member - Indonesian Bankers Association (IBI)
6 Ronny Venir Network and Services Director -
7 Mucharom Human Capital and Compliance • Head of Division 1 Organization Development &
Director Workforce Planning – Indonesian Human Capital
Forum (FHCI)
• Treasurer III - Indonesian Economic Scholars
Association (ISEI)
• Legal & ESG Management of the National Bank
Association (PERBANAS)
• Deputy Head of Training - Banking Compliance Director
Communication Forum (FKDKP)
• Sports Sector Manager - Indonesian Bankers
Association (IBI)
8 Toto Prasetio Technology and Operations • Secretary General - Banking Operations Director
Director Communication Forum (FKDOP)
• Member - ICIO Community
• Deputy Chair of Division III - SOE Digital Forum
(Fordigi).
9 I Made Sukajaya Enterprise and Commercial Member - Association of Indonesian Economic Scholars
Banking Director (ISEI)
10 Hussein Paolo Digital and Integrated Deputy Chair for Social Affairs - Indonesian Bankers
Kartadjoemena Transaction Banking Director Association (IBI)
11 Agung Prabowo Wholesale and International -
Banking Director
12 Munadi Herlambang* Institutional Banking Director • Deputy Chair of Division IV (Ecosystem Development)
- SOE Digital Forum (Fordigi).
• Deputy Main General Chair - ITS Alumni Association
* Has not been effective
POLICY ON THE PROVISION OF LOANS FOR in carrying out their duties and responsibilities and
THE BOARD OF DIRECTORS [ACGS A.8.3] always take actions and decisions based on GCG
principles in order to achieve the Bank's interests
BNI does not prohibit and has a policy of providing above their own interests. Members of the Board of
loans to the Board of Directors, which are carried out Directors are obliged to disclose to the Bank whether
in accordance with the loan policies applicable at BNI they, directly, indirectly, or on behalf of a third party,
and are guided by applicable regulations, and fulfill have a material interest in any transaction or issue
the same terms and conditions for granting loans that directly impacts the Bank, including if there
as parties not related to BNI. The policy for granting is a change in personal or family share ownership
loans to the Board of Directors is implemented by in BNI and/or at other banks, non-bank financial
prioritizing the principles of an arm's-length basis institutions, and other companies.
and at market rates as regulated in the Company
Guidelines for Business Banking Loan Procedures Concrete steps in this regard are demonstrated by
for the Corporate & Enterprise Segment, Book I, the Board of Directors by signing an independence
Chapter Loan Approval and Board of Directors' statement sheet in the form of a Statement of
Charter. Independent Acting in the Implementation of
the Company's Operational Management at the
INDEPENDENCE OF THE BOARD OF beginning of each year to state its independence
DIRECTORS [ACGS A.8.2] status and at the end of the year to state whether
during the last year there was a situation where there
All members of the Board of Directors always was a conflict of interest by the Board of Directors
prioritize a professional and independent attitude regarding their actions.
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Statement of Independence of Members of the Board of Directors
I I Made Sukajaya
Agung Prabowo
Kartadjoemena
Royke Tumilaar
Hussein Paolo
Herlambang*
Mucharom
Setyawan
Anggraini
Karnalies
Prasetio
Putrama
Munadi
Pirzada
Novita
Widya
Corina
Ronny
Wahju
David
Leyla
Venir
Toto
Statement
An independent party with no affiliation to the
Bank’s owner or Controlling Shareholder (PSP).
Has no financial, managerial, share ownership,
and/or family relationship with other members
of the Board of Commissioners, members of
the Board of Directors, and/or the controlling
shareholder, or any other relationship that may
affect the ability to act independently.
* Has not been effective
BOARD OF DIRECTORS' SHARE OWNERSHIP [ACGS C.1.3]
All Board of Directors have reported transparency of share ownership held both in BNI and in banks or other
companies. The share ownership of each Board of Director can be seen in the table below:
Board of Directors' Share Ownership as of December 31, 2024
Share Ownership
Name Position Other Bank or
BNI
Company
Royke Tumilaar President Director 3,656,941 shares (0.0098%) None
Putrama Wahju Setyawan Deputy President Director 3,879,526 shares (0.0104%) None
Novita Widya Anggraini Finance Director 3,143,884 shares (0.0084%) None
Corina Leyla Karnalies Retail Banking Director 3,506,474 shares (0.0094%) None
David Pirzada Risk Management Director 2,859,984 shares (0.0076%) None
Ronny Venir Network and Services Director 3,539,596 shares (0.0094%) None
Mucharom Human Capital and Compliance 2,541,148 shares (0.0068%) None
Director
Toto Prasetio Technology and Operations 2,163,696 shares (0.0058%) None
Director
I Made Sukajaya Enterprise and Commercial 576,912 shares (0.0015%) None
Banking Director
Hussein Paolo Digital and Integrated Transaction 918,611 shares (0.0024%) None
Kartadjoemena Banking Director
Agung Prabowo Wholesale and International 101,356 shares (0.0002%) None
Banking Director
Munadi Herlambang* Institutional Banking Director None None
* Has not been effective
BOARD OF DIRECTORS MEETING
Policies and Implementation of Board of Directors Meetings
Board of Directors meetings must be held regularly, at least once per month. A Board of Directors Meeting
can be held at any time if deemed necessary by one or more members of the Board of Directors or upon
written request from one or more members of the Board of Commissioners. This policy is in line with the
provisions of POJK No. 33/POJK.04/2014 concerning the Board of Directors and Board of Commissioners
of Issuers or Public Companies as well as Article 13 of the Bank's Articles of Association and the Board of
Directors' Charter. The following is a description of the policy for implementing BNI Board of Directors
Meetings:
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Meeting 1) The Board of Directors is obliged to hold regular Board of Directors Meetings at least once per month.
Implementation 2) The Board of Directors is obliged to hold regular Board of Directors and Board of Commissioners
meetings at least once every 4 (four) months.
3) The Board of Directors meeting as referred to in points 1 and 2 is held if attended by the majority of
members of the Board of Directors.
4) The Board of Directors is obliged to determine the rules for the Board of Directors’ meetings.
5) Board of Directors Meetings can be held at any time if:
a. deemed necessary by one or more members of the Board of Directors;
b. Upon written request from one or more members of the Board of Commissioners.
Meeting 1) Meetings can be held at the Company’s domicile or at other places within the territory of the Republic
Summon of Indonesia or at the Company’s place of business activities.
2) Summons for Board of Directors Meetings must be made by members of the Board of Directors who
have the right to represent the Board of Directors.
3) Summons for Board of Directors Meetings must be made in writing and conveyed or delivered directly
to each member of the Board of Directors with adequate receipt or by registered post or by courier
service or by telex, fax, or electronic mail (e-mail) no later than 5 (five) working days before the meeting
is held without taking into account the date of summons and the date of the meeting or within a shorter
time if in urgent circumstances. [ACGS D.3.6]
4) Summons for the Board of Directors Meeting must include the agenda, date, time, and place of the
meeting. Board of Directors meetings can be held at the Company’s domicile or at other places within
the territory of the Republic of Indonesia or at the Company’s place of business activities.
5) Board of Directors’ meeting materials are distributed to all meeting participants no later than 5 (five)
working days before the meeting is held, and in case the meeting is held outside the schedule, meeting
materials can be submitted before the meeting is held.
Chairman of 1) All Board of Directors Meetings are chaired by the President Director, and in case the President Director
the Board is absent or unable to attend, then the Deputy President Director who chairs the Board of Directors
of Directors Meeting or a Director appointed in writing by the President Director who chairs the Board of Directors
Meeting Meeting if at the same time the Deputy President Director is absent or is unavailable, or the Director
is appointed by the Deputy Director who chairs the Board of Directors Meeting if at the same time the
President Director is absent or unavailable and does not make the appointment.
2) If the GMS does not appoint a Deputy President Director, then in the event that the President Director is
absent or unavailable, one of the Directors appointed in writing by the President Director will chair the
Board of Directors Meeting.
3) In the event that the President Director does not make an appointment, then one of the Directors who
has served the longest as a member of the Board of Directors shall chair the Board of Directors Meeting.
4) In the event that the Director who has served the longest as a member of the Company’s Board of
Directors is more than 1 (one) person, then the Director referred to in number 3 above is the oldest in
age who acts as chairman of the Board of Directors Meeting.
Attendance 1) A member of the Board of Directors may be represented at a Board of Directors Meeting only by
another member of the Board of Directors based on a power of attorney. A member of the Board of
Directors can only represent another member of the Board of Directors.
2) Members of the Board of Directors who are unable to attend a Board of Directors Meeting can submit
their opinion in writing and sign it, then convey it to the President Director or Deputy President Director
or to other members of the Board of Directors who will chair the Board of Directors Meeting, regarding
whether they support or do not support the matters to be discussed, and opinions will be considered as
valid votes cast at the Board of Directors Meeting.
3) In the event that members of the Board of Directors are unable to attend the meeting physically,
members of the Board of Directors can attend the meeting via teleconference, video conference, or
other electronic media, in accordance with applicable regulations.
4) Every member of the Board of Directors who personally in any way, either directly or indirectly, has an
interest in a transaction, contract, or proposed contract in which the Company is a party must have the
nature of his interest declared at a Board of Directors Meeting and therefore has no right to take part in
voting on matters relating to the transaction or contract.
Quorum and 1) A Board of Directors meeting is valid and has the right to make binding decisions if attended and/or
Decision Making represented by more than 2⁄3 (two thirds) of the total members of the Board of Directors. [ACGS E.3.4]
[ACGS D.3.4] 2) In the event that there is more than one proposal, a re-election is carried out so that one of the proposals
receives more than 2⁄3 (two thirds) of the total votes cast. [ACGS E.3.4]
3) Decisions at Board of Directors Meetings must be taken based on deliberation to reach consensus. If a
decision based on deliberation to reach a consensus is not reached, then the decision must be taken by
voting based on the affirmative votes of more than 2⁄3 (two thirds) of the number of valid votes cast at
the relevant meeting. [ACGS E.3.4]
4) At a Board of Directors Meeting, each member of the Board of Directors has the right to cast 1 (one)
vote and an additional 1 (one) vote for each other member of the Board of Directors whom he or she
legally represents at the meeting.
5) A blank vote (abstain) is deemed to approve the proposal submitted at the meeting. Invalid votes are
considered non-existent and are not counted in determining the number of votes cast at the meeting.
6) Voting regarding individuals is carried out using closed ballot papers without signatures, while voting
regarding other matters is carried out verbally, unless the Chairman of the Meeting determines
otherwise without any objection based on the majority of votes from those present.
7) Every policy and strategic decision must be decided through a Board of Directors meeting with due
regard to supervision in accordance with the duties and responsibilities of the Board of Commissioners.
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Minutes of 1) The results of the Board of Directors Meeting must be stated in the Minutes of Meeting. The minutes
Meetings of the meeting must be drawn up by someone present at the meeting appointed by the Chairman of
the Meeting and then signed by all members of the Board of Directors present and submitted to all
members of the Board of Directors.
2) The results of the Board of Directors and Board of Commissioners meetings must be included in the
Minutes of Meeting. The minutes of the meeting must be drawn up by someone present at the meeting
appointed by the Chairman of the Meeting and then signed by all members of the Board of Directors
and members of the Board of Commissioners present and submitted to all members of the Board of
Directors and members of the Board of Commissioners.
3) In the event that there are members of the Board of Directors and/or members of the Board of
Commissioners who do not sign the results of the meeting as referred to in points 1 and 2 above, the
person concerned is obliged to state the reasons in writing in a separate letter attached to the Minutes
of Meeting.
4) The minutes of the meeting as referred to in points 1 and 2 above must be documented by the Company.
5) Minutes of the Board of Directors’ Meetings are valid evidence for members of the Board of Directors
and for third parties regarding the decisions taken at the relevant Meeting.
6) Board of Directors is required to prepare minutes of Board of Directors’ meetings and document them
in accordance with statutory regulations and articles of association.
7) Dissenting opinions that occur at Board of Directors meetings must be stated clearly in the minutes of
the meeting along with the reasons for the difference of opinion.
Board of The Board of Directors can also make valid decisions without holding a Board of Directors Meeting
Directors provided that all members of the Board of Directors have been notified in writing and all members of the
Board of Directors have given their approval regarding the proposal submitted in writing and signed the
approval. Decisions taken in this way have the same force as decisions legally taken at a Board of Directors
Meeting.
Level of Attendance of the Board of Directors Members at the Board of Directors Meetings,
Joint Meetings of the Board of Directors and the Board of Commissioners, and GMS [ACGS
D.3.2, D.3.3]
In 2024, the Board of Directors has held 46 (forty-six) Board of Directors Meetings and 8 (eight) Board of
Directors Meetings with the Board of Commissioners, and 1 (one) GMS. The following is a description of the
frequency and attendance of meetings for each member of the Board of Directors:
Board of Directors Meeting Annual GMS 2024
BOD and BOC Meetings
[ACGS D.3.5] for the Year 2023
Name Position Number and (%) Attendance Number and (%) Attendance Number and (%) Attendance
Total Level of Total Level of Total Level of
% % %
Meeting Attendance Meeting Attendance Meeting Attendance
Royke Tumilaar President 46 43 93 8 7 88 1 1 100
Director
Putrama Wahju Deputy 46 43 93 8 8 100 1 1 100
Setyawan President
Director
Novita Widya Finance 46 41 89 8 7 88 1 1 100
Anggraini Director
Corina Leyla Retail Banking 46 41 89 8 8 100 1 1 100
Karnalies Director
David Pirzada Risk 46 40 87 8 7 88 1 1 100
Management
Director
Ronny Venir Network 46 39 85 8 8 100 1 1 100
and Services
Director
Mucharom Human Capital 46 44 96 8 7 88 1 1 100
and Compliance
Director
Toto Prasetio Technology 46 40 87 8 7 88 1 1 100
and Operations
Director
I Made Sukajaya Enterprise and 39 38 97 6 6 100 - - -
Commercial
Banking
Director
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Board of Directors Meeting Annual GMS 2024
BOD and BOC Meetings
[ACGS D.3.5] for the Year 2023
Name Position Number and (%) Attendance Number and (%) Attendance Number and (%) Attendance
Total Level of Total Level of Total Level of
% % %
Meeting Attendance Meeting Attendance Meeting Attendance
Digital and 39 37 95 6 6 100 - - -
Hussein Paolo Integrated
Kartadjoemena Transaction
Banking
Director
Agung Prabowo Wholesale and 39 35 90 6 5 83 - - -
International
Banking
Director
Munadi Herlambang* Institutional 39 31 79 6 6 100 - - -
Banking
Director
Adi Sulistyowati** Deputy 7 7 100 2 1 50 1 1 100
President
Director
Sis Apik Wijayanto** Enterprise and 7 7 100 2 2 100 1 1 100
Commercial
Banking
Director
Silvano Winston Wholesale and 7 7 100 2 1 50 1 1 100
Rumantir** International
Banking
Director
Muhammad Iqbal** Institutional 7 5 71 2 2 100 1 1 100
Banking
Director
*) Has not been efective
**) No longer serves as Director of the Bank in line with the expiration of his term of office as Director in accordance with the resolution of the
AGMS dated March 4, 2024.
Throughout 2024, Board of Directors meetings were held 46 (forty-six) times with an average percentage of
Board of Directors' attendance at meetings of 90.68%.
Agenda, Date, and Participants of the 2024 Board of Directors Meeting [ACGS D.3.5]
Throughout 2024, the Board of Directors has held 46 (forty-six) meetings with the following agenda, dates,
and participation:
No. Date Meeting Agenda Meeting Partcipants Attendance Notes
1. January 8, 2024 1. General Agenda, including: • Royke Tumilaar • On Duty BNI Meeting Room
1) Financial Performance • Adi Sulistyowati • Present
Update • Novita Widya Anggraini • Present
2) Business Strategy • Corina Leyla Karnalies • On Leave
Update • Sis Apik Wijayanto • Present
2. Corporate Action Approval • David Pirzada • On Leave
• Silvano Winston Rumantir • Present
• Ronny Venir • Present
• Muhammad Iqbal • Permission
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • On Duty
2. January 15, 2024 General Agenda, including • Royke Tumilaar • Present BNI Meeting Room
Business Strategy Update • Adi Sulistyowati • Present
• Novita Widya Anggraini • On Duty
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
• David Pirzada • Present
• Silvano Winston Rumantir • Present
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
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No. Date Meeting Agenda Meeting Partcipants Attendance Notes
3. January 22, 2024 1. General Agenda, including: • Royke Tumilaar • Present BNI Meeting Room
1) Dashboard and Credit • Adi Sulistyowati • Present
Process Improvement • Novita Widya Anggraini • Present
2) Business Strategy • Corina Leyla Karnalies • Present
Update • Sis Apik Wijayanto • Present
3) Anniversary Proposal • David Pirzada • Present
2. ESG Committee Update • Silvano Winston Rumantir • Present
3. Technology Management • Ronny Venir • Present
Committee • Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
4. January 29, 2024 1. Kick Off Strategies • Royke Tumilaar • Present BNI Meeting Room
Initiative • Adi Sulistyowati • Present
2. Kick Off RBB 2024 • Novita Widya Anggraini • Present
3. General Agenda, including • Corina Leyla Karnalies • Present
Calendar Event Update • Sis Apik Wijayanto • Present
• David Pirzada • Present
• Silvano Winston Rumantir • Present
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
5. February 5, 2024 1. General Agenda, including • Royke Tumilaar • Present BNI Meeting Room
Business Strategy Update • Adi Sulistyowati • Present
2. Financial Performance • Novita Widya Anggraini • Present
Update • Corina Leyla Karnalies • Present
3. Independent Consultant • Sis Apik Wijayanto • Present
Review • David Pirzada • Present
• Silvano Winston Rumantir • Present
• Ronny Venir • On Leave
• Muhammad Iqbal • On Leave
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
6. February 19, 2024 1. Human Capital Committee • Royke Tumilaar • Present BNI Meeting Room
2. Unit Assessment 2023 • Adi Sulistyowati • Present
Update • Novita Widya Anggraini • Present
3. General Agenda, including: • Corina Leyla Karnalies • Present
1) Business Strategy • Sis Apik Wijayanto • Present
Update • David Pirzada • Present
2) Ground Breaking • Silvano Winston Rumantir • Present
of Gedung PIK2 • Ronny Venir • Present
Development • Muhammad Iqbal • Present
4. Joint Chairman • Putrama Wahju Setyawan • Present
Assessment Unit 2023 • Mucharom • Present
• Toto Prasetio • Present
7. February 26, 2024 1. Human Capital Committee • Royke Tumilaar • Present BNI Meeting Room
2. Procurement Committee • Adi Sulistyowati • Present
– Singapore Overseas • Novita Widya Anggraini • Present
Building • Corina Leyla Karnalies • Present
3. Technology Management • Sis Apik Wijayanto • Present
Committee • David Pirzada • Present
4. Framework Operational • Silvano Winston Rumantir • Present
Risk Management • Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
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No. Date Meeting Agenda Meeting Partcipants Attendance Notes
8. March 5, 2024 1. General Agenda • Royke Tumilaar • Present BNI Meeting Room
2. ALCO Committee • Putrama Wahju Setyawan* • Present
3. Human Capital Committee • Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• David Pirzada • Present
• Ronny Venir • On Duty
• Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya* • Present
• Hussein Paolo • Present
Kartadjoemena* • Present
• Agung Prabowo* • Present
• Munadi Herlambang*
9. March 13, 2024 1. General Agenda, including • Royke Tumilaar • Present BNI Meeting Room
Update Kinerja Wilayah • Putrama Wahju Setyawan* • Present
2. Risk Appetite Statement • Novita Widya Anggraini • Present
3. ESG Update • Corina Leyla Karnalies • Present
• David Pirzada • Present
• Ronny Venir • Present
• Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya* • Present
• Hussein Paolo • Present
Kartadjoemena* • On Duty
• Agung Prabowo* • On Leave
• Munadi Herlambang*
10. March 19, 2024 1. Business Strategy Update: • Royke Tumilaar • Present BNI Meeting Room
1) CS Teller Roster • Putrama Wahju Setyawan* • Present
Progress • Novita Widya Anggraini • On Duty
2) Savings Program • Corina Leyla Karnalies • Present
2. Boar of Directors • David Pirzada • Present
Assignment • Ronny Venir • On Duty
3. BoD Risk Management • Mucharom • Present
Certification • Toto Prasetio • Present
4. General Agenda, including: • I Made Sukajaya* • Present
1) Safari RamadhanUpdate • Hussein Paolo • On Duty
2) Preparation of Idul Fitri Kartadjoemena*
• Agung Prabowo* • On Duty
• Munadi Herlambang* • On Leave
11. March 25, 2024 1. General Agenda, including • Royke Tumilaar • Present BNI Meeting Room
Business Strategy Update • Putrama Wahju Setyawan* • Present
2. Anniversary Program • Novita Widya Anggraini • Present
3. Technology Management • Corina Leyla Karnalies • Present
Committee • David Pirzada • Present
• Ronny Venir • Present
• Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya* • Present
• Hussein Paolo • Present
Kartadjoemena*
• Agung Prabowo* • Present
• Munadi Herlambang* • Present
12. April 1, 2024 1. Human Capital Committee • Royke Tumilaar • Present BNI Meeting Room
2. Anniversary Program • Putrama Wahju Setyawan* • Present
3. Progress of COP Division • Novita Widya Anggraini • Present
Business Process Update • Corina Leyla Karnalies • Present
4. Business Strategy Update • David Pirzada • Present
• Ronny Venir • Present
• Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya* • Present
• Hussein Paolo • Present
Kartadjoemena*
• Agung Prabowo* • Present
• Munadi Herlambang* • Present
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No. Date Meeting Agenda Meeting Partcipants Attendance Notes
13. April 22, 2024 1. Crisis Management • Royke Tumilaar • Present BNI Meeting Room
Protocol for Liquidity Risk • Putrama Wahju Setyawan* • Present
2. Financial Performance • Novita Widya Anggraini • Present
Update • Corina Leyla Karnalies • Present
• David Pirzada • Present
• Ronny Venir • Present
• Mucharom • On Duty
• Toto Prasetio • Present
• I Made Sukajaya* • Present
• Hussein Paolo • Present
Kartadjoemena*
• Agung Prabowo* • Present
• Munadi Herlambang* • Present
14. April 29, 2024 1. General Agenda, including • Royke Tumilaar • Present BNI Meeting Room
Business Strategy Update • Putrama Wahju Setyawan* • Present
2. Technology Management • Novita Widya Anggraini • Present
Committee • Corina Leyla Karnalies • Present
3. Lebaran 2024 Support • David Pirzada • Present
and Monitoring Operation • Ronny Venir • On Duty
Security Report • Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya* • Present
• Hussein Paolo • Present
Kartadjoemena*
• Agung Prabowo* • Present
• Munadi Herlambang* • Present
15. May 6, 2024 1. General Agenda, including: • Royke Tumilaar • Present BNI Meeting Room
1) Update Rapat Direksi • Putrama Wahju Setyawan* • Present
2) Business Strategy • Novita Widya Anggraini • Present
Update • Corina Leyla Karnalies • Present
2. Implementation of the PDP • David Pirzada • Present
Law • Ronny Venir • Present
• Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya* • Present
• Hussein Paolo • Present
Kartadjoemena*
• Agung Prabowo* • Present
• Munadi Herlambang* • Present
16. May 20, 2024 1. General Agenda, including: • Royke Tumilaar • Present BNI Meeting Room
1) BNI Java Jazz Festival • Putrama Wahju Setyawan* • Present
2024 Update • Novita Widya Anggraini • Present
2) Launching wondr • Corina Leyla Karnalies • Present
Update • David Pirzada • Present
2. Human Capital Committee • Ronny Venir • Present
• Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya* • Present
• Hussein Paolo • Present
Kartadjoemena*
• Agung Prabowo* • Present
• Munadi Herlambang* • On Duty
17. May 28, 2024 1. General Agenda, including: • Royke Tumilaar • Present BNI Meeting Room
Business Strategy Update • Putrama Wahju Setyawan* • Present
2. ALCO Committee • Novita Widya Anggraini • Present
3. Procurement Agenda: • Corina Leyla Karnalies • Present
1) Proposed Procurement • David Pirzada • On Duty
Authority • Ronny Venir • Present
2)Proposed Procurement • Mucharom • Present
System Development • Toto Prasetio • Present
4. Human Capital Committee • I Made Sukajaya* • Present
5. Realization and Pipeline • Hussein Paolo • Present
Credit Committee Kartadjoemena*
6. Operations System • Agung Prabowo* • Present
Development • Munadi Herlambang* • Present
2024 Annual Report
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2024 Report Profile Analysis on Company Performance Functions
No. Date Meeting Agenda Meeting Partcipants Attendance Notes
18. June 3, 2024 1. BoD Compliance Training, • Royke Tumilaar • Present BNI Meeting Room
AML, and OFAC • Putrama Wahju Setyawan* • Present
2. Discussion of Business • Novita Widya Anggraini • Present
Continuity Management • Corina Leyla Karnalies • Present
Framework • David Pirzada • Present
3. General Agenda, • Ronny Venir • Present
including: • Mucharom • Present
1) Impact of Tapera on BNI • Toto Prasetio • Present
2) Project Update • I Made Sukajaya* • Present
3) Business Strategy • Hussein Paolo • Present
Update Kartadjoemena*
4. Procurement Update: • Agung Prabowo* • Present
1) Building Design • Munadi Herlambang* • Present
Presentation
2) Outlet Design
Presentation
3) Division/Unit Mapping
19. June 10, 2024 1. Human Capital Committee • Royke Tumilaar • On Duty BNI Meeting Room
2. Corporate Banking and • Putrama Wahju Setyawan* • Present
International Proposal • Novita Widya Anggraini • Present
3. Subsidiary Committee • Corina Leyla Karnalies • Present
• David Pirzada • Present
• Ronny Venir • Present
• Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya* • Present
• Hussein Paolo • Present
Kartadjoemena*
• Agung Prabowo* • Present
• Munadi Herlambang* • On Duty
20. June 14, 2024 1. Revision of RBB 2024 • Royke Tumilaar • Present BNI Meeting Room
2. Branch Office Mapping • Putrama Wahju Setyawan* • Present
3. Bank Credit Policy • Novita Widya Anggraini • Present
Committee • Corina Leyla Karnalies • Present
• David Pirzada • Present
• Ronny Venir • Present
• Mucharom • Present
• Toto Prasetio • On Duty
• I Made Sukajaya* • Present
• Hussein Paolo • Present
Kartadjoemena*
• Agung Prabowo* • Present
• Munadi Herlambang* • On Duty
21. June 24, 2024 1. General Agenda, including • Royke Tumilaar • Present BNI Meeting Room
Financial Performance • Putrama Wahju Setyawan* • Present
Update • Novita Widya Anggraini • Present
2. Updates & Decisions • Corina Leyla Karnalies • Present
on the BNI Corporate • David Pirzada • Present
Transformation Program • Ronny Venir • Present
3. Determination of the Top • Mucharom • Present
50 BNI Best Employees • Toto Prasetio • Present
4. Digital Maturity • I Made Sukajaya* • Present
Assessment for Banks • Hussein Paolo • Present
5. General Agenda, including Kartadjoemena*
Project updates • Agung Prabowo* • Present
• Munadi Herlambang* • Present
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No. Date Meeting Agenda Meeting Partcipants Attendance Notes
22. July 1, 2024 1. Human Capital Committee • Royke Tumilaar • Present BNI Meeting Room
2. Request for Project • Putrama Wahju Setyawan* • Present
Principle Permit Approval • Novita Widya Anggraini • Present
3. ALCO Committee • Corina Leyla Karnalies • Present
4. General Agenda • David Pirzada • Present
• Ronny Venir • On Duty
• Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya* • Present
• Hussein Paolo • Present
Kartadjoemena*
• Agung Prabowo* • Present
• Munadi Herlambang* • Present
23. July 9, 2024 1. General Agenda: • Royke Tumilaar • Present BNI Meeting Room
1) Update on Wonder • Putrama Wahju Setyawan* • Present
Performance • Novita Widya Anggraini • Present
2) Update on NTB • Corina Leyla Karnalies • Present
Realization • David Pirzada • Present
2. Financial Performance • Ronny Venir • Present
Update • Mucharom • Present
3. Update on the Board of • Toto Prasetio • Present
Directors and Board of • I Made Sukajaya* • Present
Commissioners Meeting • Hussein Paolo • Present
Plan Kartadjoemena*
• Agung Prabowo* • Present
• Munadi Herlambang* • Present
24. July 15, 2024 1. Human Capital Committee • Royke Tumilaar • Present BNI Meeting Room
2. General Agenda, • Putrama Wahju Setyawan* • Present
including update wodnr • Novita Widya Anggraini • Present
Performance • Corina Leyla Karnalies • On Leave
• David Pirzada • Present
• Ronny Venir • Present
• Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya* • Present
• Hussein Paolo • Present
Kartadjoemena*
• Agung Prabowo* • Present
• Munadi Herlambang* • On Duty
25. July 22, 2024 1. Strategic Discussion of • Royke Tumilaar • Present BNI Meeting Room
the Board of Directors and • Putrama Wahju Setyawan* • Present
Board of Commissioners • Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• David Pirzada • Present
• Ronny Venir • Present
• Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya* • Present
• Hussein Paolo • Present
Kartadjoemena*
• Agung Prabowo* • Present
• Munadi Herlambang* • Present
26. July 29, 2024 1. Corporate Action Plan • Royke Tumilaar • Present BNI Meeting Room
Approval • Putrama Wahju Setyawan* • Present
2. ALCO Committee • Novita Widya Anggraini • Present
3. Procurement Committee • Corina Leyla Karnalies • Present
• David Pirzada • Present
• Ronny Venir • Present
• Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya* • Present
• Hussein Paolo • Present
Kartadjoemena*
• Agung Prabowo* • Present
• Munadi Herlambang* • Present
2024 Annual Report
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
No. Date Meeting Agenda Meeting Partcipants Attendance Notes
27. August 7, 2024 1. Follow-up to the Corporate • Royke Tumilaar • Present BNI Meeting Room
Action Approval Board of • Putrama Wahju Setyawan* • Present
Directors Meeting • Novita Widya Anggraini • Present
2. IKN Area Plan • Corina Leyla Karnalies • On Duty
• David Pirzada • Present
• Ronny Venir • Present
• Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya* • Present
• Hussein Paolo • Present
Kartadjoemena*
• Agung Prabowo* • On Duty
• Munadi Herlambang* • Present
28 August 12, 2024 1. General Agenda • Royke Tumilaar • Present BNI Meeting Room
2. Subsidiary Update • Putrama Wahju Setyawan* • Present
3. Performance Update • Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• David Pirzada • Present
• Ronny Venir • Present
• Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya* • Present
• Hussein Paolo • Present
Kartadjoemena*
• Agung Prabowo* • Present
• Munadi Herlambang* • Present
29 August 19, 2024 1. General Agenda, including • Royke Tumilaar • Present BNI Meeting Room
Follow-up Sharing Session • Putrama Wahju Setyawan* • Permission
2. Technology Management • Novita Widya Anggraini • Present
Committee • Corina Leyla Karnalies • Present
3. ESG Sub Committee • David Pirzada • Present
• Ronny Venir • Present
• Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya* • Present
• Hussein Paolo • Present
Kartadjoemena*
• Agung Prabowo* • Present
• Munadi Herlambang* • Present
30 September 17, 1. Procurement Committee • Royke Tumilaar • Present BNI Meeting Room
2024 2. Update on POJK 13 • Putrama Wahju Setyawan • Present
of 2024 concerning • Novita Widya Anggraini • Present
Transparency of Basic • Corina Leyla Karnalies • On Duty
Credit Interest Rates for • David Pirzada • Present
Conventional Commercial • Ronny Venir • Present
Banks • Mucharom • On Duty
3. Financial Performance • Toto Prasetio • Present
Update • I Made Sukajaya • On Duty
• Hussein Paolo • On Duty
Kartadjoemena
• Agung Prabowo* • Present
• Munadi Herlambang* • On Duty
31 September 23, 1. Project Update • Royke Tumilaar • Present BNI Meeting Room
2024 2. Wondr Update • Putrama Wahju Setyawan • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• David Pirzada • Present
• Ronny Venir • Present
• Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya • Present
• Hussein Paolo • Present
Kartadjoemena
• Agung Prabowo* • Present
• Munadi Herlambang* • Present
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No. Date Meeting Agenda Meeting Partcipants Attendance Notes
32 September 30, 1. Kick Off Meeting Audit • Royke Tumilaar • Present BNI Meeting Room
2024 2024 • Putrama Wahju Setyawan • Present
2. Procurement Committee • Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• David Pirzada • Present
• Ronny Venir • On Duty
• Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya • Present
• Hussein Paolo • Present
Kartadjoemena
• Agung Prabowo* • Permission
• Munadi Herlambang* • Present
33 October 7, 2024 1. Update on PDP Law • Royke Tumilaar • Present BNI Meeting Room
related to Customer • Putrama Wahju Setyawan • Present
Approval • Novita Widya Anggraini • Present
2. Financial Performance • Corina Leyla Karnalies • Present
3. ALCO Committee • David Pirzada • On Duty
4. CRM Development Plan • Ronny Venir • Present
5. Update on BNIdirect • Mucharom • Present
Launching at BNI IDS 2024 • Toto Prasetio • Present
Event • I Made Sukajaya • Present
• Hussein Paolo • Present
Kartadjoemena
• Agung Prabowo* • Present
• Munadi Herlambang* • On Duty
34 October 14, 2024 1. Update on PDP Law • Royke Tumilaar • Present BNI Meeting Room
Progress • Putrama Wahju Setyawan • Present
2. Kick Off HC Roadmap • Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• David Pirzada • Present
• Ronny Venir • Present
• Mucharom • Present
• Toto Prasetio • On Duty
• I Made Sukajaya • Present
• Hussein Paolo • Present
Kartadjoemena
• Agung Prabowo • Present
• Munadi Herlambang* • Present
35 October 15, 2024 1. Review of Decision- • Royke Tumilaar • Present BNI Meeting Room
Making Authority • Putrama Wahju Setyawan • Present
2. Evaluation of Outlet and • Novita Widya Anggraini • Present
ATM/CRM Productivity • Corina Leyla Karnalies • Present
3. Update on Annual Report • David Pirzada • Present
and Sustainability Report • Ronny Venir • Present
4. Update on wondr • Mucharom • Present
• Toto Prasetio • On Duty
• I Made Sukajaya • Present
• Hussein Paolo • Present
Kartadjoemena
• Agung Prabowo • Present
• Munadi Herlambang* • Present
36 October 21, 2024 1. PDP Law Implementation • Royke Tumilaar • Present BNI Meeting Room
Update • Putrama Wahju Setyawan • Present
2. Savings Growth Strategy • Novita Widya Anggraini • Present
Update • Corina Leyla Karnalies • Present
3. BINNOVA 2024 Update • David Pirzada • Present
4. Human Capital Committee • Ronny Venir • Present
• Mucharom • Present
• Toto Prasetio • On Duty
• I Made Sukajaya • Present
• Hussein Paolo • Present
Kartadjoemena
• Agung Prabowo • On Duty
• Munadi Herlambang* • Present
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Page 139
Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
No. Date Meeting Agenda Meeting Partcipants Attendance Notes
37 October 28, 2024 1. General Agenda • Royke Tumilaar • Present BNI Meeting Room
2. Human Capital Committee • Putrama Wahju Setyawan • Present
Briefing • Novita Widya Anggraini • Present
3. PDP Law Implementation • Corina Leyla Karnalies • Present
Update • David Pirzada • Present
4. BNIdirect and Trade & • Ronny Venir • Present
Current Account Growth • Mucharom • Present
Strategy Update • Toto Prasetio • Present
5. Branch Transformation • I Made Sukajaya • Present
Update • Hussein Paolo • Present
Kartadjoemena
• Agung Prabowo • Present
• Munadi Herlambang* • Present
38 November 4, 1. Approval of RKAP 2025, • Royke Tumilaar • Present BNI Meeting Room
2024 RBB 2025 - 2027 & RKAB • Putrama Wahju Setyawan • Present
2025 and RJPP 2025-2029, • Novita Widya Anggraini • Present
Collegial KPI 2025. • Corina Leyla Karnalies • Present
2. Update of Recovery Plan • David Pirzada • Present
2024/2025 Document • Ronny Venir • Present
3. Technology Management • Mucharom • Present
Committee • Toto Prasetio • Present
4. BNI Culturefest 2024 • I Made Sukajaya • Present
Update • Hussein Paolo • Present
Kartadjoemena
• Agung Prabowo • Present
• Munadi Herlambang* • Present
39 November 11, 1. General Agenda, including • Royke Tumilaar • Present BNI Meeting Room
2024 Financial Performance • Putrama Wahju Setyawan • Present
Update October 2024 • Novita Widya Anggraini • Present
2. Savings Growth Strategy • Corina Leyla Karnalies • Present
Update • David Pirzada • On Duty
3. ALCO Program for Third • Ronny Venir • Present
Party Funds and Foreign • Mucharom • Present
Exchange FNK • Toto Prasetio • Present
4. Komodo Project Update • I Made Sukajaya • Present
• Hussein Paolo • Present
Kartadjoemena
• Agung Prabowo • Present
• Munadi Herlambang* • Present
40 November 18, 1. Subsidiary Committee • Royke Tumilaar • Present BNI Meeting Room
2024 2. wondr Update • Putrama Wahju Setyawan • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• David Pirzada • Present
• Ronny Venir • Present
• Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya • Present
• Hussein Paolo • Present
Kartadjoemena
• Agung Prabowo • Present
• Munadi Herlambang* • Present
41 November 25, 1. General Agenda • Royke Tumilaar • Present BNI Meeting Room
2024 2. Financial Performance • Putrama Wahju Setyawan • Present
Update • Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• David Pirzada • Present
• Ronny Venir • Present
• Mucharom • Present
• Toto Prasetio • Permission
• I Made Sukajaya • Present
• Hussein Paolo • Present
Kartadjoemena
• Agung Prabowo • Present
• Munadi Herlambang* • Present
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Practices Governance Responsibility Commitment Statements
No. Date Meeting Agenda Meeting Partcipants Attendance Notes
42 December 2, 2024 1. Human Capital Committee • Royke Tumilaar • Present BNI Meeting Room
2. Technology Management • Putrama Wahju Setyawan • Present
Committee • Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• David Pirzada • Present
• Ronny Venir • Present
• Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya • Present
• Hussein Paolo • Present
Kartadjoemena
• Agung Prabowo • Present
• Munadi Herlambang* • Present
43 December 6, 2024 1. Savings Balance Update • Royke Tumilaar • Present BNI Meeting Room
• Putrama Wahju Setyawan • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• David Pirzada • Present
• Ronny Venir • Present
• Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya • Present
• Hussein Paolo • Present
Kartadjoemena
• Agung Prabowo • Present
• Munadi Herlambang* • Present
44 December 9, 1. Proposed Policy of • Royke Tumilaar • Permission BNI Meeting Room
2024 Government Regulation • Putrama Wahju Setyawan • Present
No. 47 of 2024 • Novita Widya Anggraini • On Duty
2. Discussion of PP on Bank • Corina Leyla Karnalies • Present
Financial Reporting • David Pirzada • Present
3. ESG Update • Ronny Venir • Present
• Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya • Present
• Hussein Paolo • On Duty
Kartadjoemena
• Agung Prabowo • Present
• Munadi Herlambang* • Present
45 December 19, 1. Financial Performance • Royke Tumilaar • Present BNI Meeting Room
2024 Update • Putrama Wahju Setyawan • On Leave
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • On Duty
• David Pirzada • On Leave
• Ronny Venir • On Leave
• Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya • Present
• Hussein Paolo • Present
Kartadjoemena
• Agung Prabowo • Present
• Munadi Herlambang* • Present
46 December 23, 1. Asset Revaluation Result • Royke Tumilaar • Present BNI Meeting Room
2024 2024 • Putrama Wahju Setyawan • On Leave
2. Customer Fund Update • Novita Widya Anggraini • Present
3. Online Gambling Handling • Corina Leyla Karnalies • Present
Update • David Pirzada • Present
• Ronny Venir • Present
• Mucharom • Present
• Toto Prasetio • Present
• I Made Sukajaya • Present
• Hussein Paolo • Present
Kartadjoemena
• Agung Prabowo • Present
• Munadi Herlambang* • Present
* Has not been effective
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Page 141
Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Meetings Scheduled in 2025 [ACGS D.3.1]
The plan for Board of Directors Meetings, which are scheduled to be held 12 (twelve) times in 2025, is as
follows:
No. Month Agenda
1. January • Financial Performance Update
• Sales Tools & Monitoring Update
• Business and Operational Evaluation
• Evaluation of ESG Implementation
• Annual GMS Plan for Fiscal Year 2024
• Proposed Cash Dividend Performance for Fiscal Year 2024
• BNI Project Update
• Liquidity Update
• Financial Statements Update
2. February • Corporate Plan and RBB
• Business Continuity Management
• Investor Relations & BBNI Shares
• MSME Business Review & Strategy
3. March • IT Architecture and Digitalization
• Banking Operations
• Human Resources Evaluation & Strategy
• Corporate Banking Business Review & Strategy
4. April • Risk Management
• Internal Control
• Consumer Business Review & Strategy
• Evaluation of Editing Policies, Funds and Services
• Evaluation of ESG Implementation
5. May • Capital Participation
• Evaluation of Subsidiary Company Performance
• Integrated Risk Management & Governance
• Evaluation & Remedial Recovery Strategy
6. June • Government, Risk, and Compliance
• Review of Anti-Gratification & Anti-Bribery Policies
• Evaluation of Office Networks & Digitalization of Services
• Banking Ratios
• Review of RBB Realization
7. July • Performance and Financial Evaluation
• Performance and International Business Reviews
• Treasury Business Review
• Transformation
• Big Data Evaluation and Strategy
• Evaluation of ESG Implementation
8. August • Bank Capital
• Assets & Liabilities
• Review of Company Organizational Effectiveness
• Review & Business Strategy for Institutional & Transactional Relations
9. September • Bank Income Evaluation and Strategy
• Performance and Financial Evaluation
• Digitalization and Anti-Cyber Crime Strategy
10. October • Human Resource Management Strategy
• Banking Ratios
• Evaluation of Bank Products & Services
11. November • Bank Asset Management
• Business Innovation
• Evaluation of Bank Products & Services
12. December • Performance and Financial Evaluation
• Target Achievement Evaluation
• Strategy & Transformation Evaluation
• BNI Share Performance Evaluation
• ESG Implementation Evaluation
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Practices Governance Responsibility Commitment Statements
Joint Board of Directors Meeting with the Board of Commissioners
In 2024, the Board of Directors held a meeting with the Board of Commissioners with a description of the
agenda, date, and participation, as follows:
No. Date Meeting Agenda Meeting Participants Attendance Notes
1. January 18, 2024 Board of Directors Meeting with 1. Royke Tumilaar 1. Present Hybrid
the Board of Commissioners 2. Putrama Wahju Setyawan 2. Present
1. Closing Meeting Audit of fiscal 3. Novita Widya Anggraini 3. Present
year 2023 4. Corina Leyla Karnalies 4. Present
2. BNI Health Level as of December 5. David Pirzada 5. Present
31, 2023 6. Ronny Venir 6. Present
7. Mucharom 7. Present
8. Toto Prasetio 8. Present
9. Silvano Winston Rumantir 9. Present
10.Muhammad Iqbal 10. Present
11.Adi Sulistyowati 11. Present
12.Sis Apik Wijayanto 12. Present
2. January 25, 2024 Board of Directors Meeting with 1. Royke Tumilaar 1. Present Hybrid
the Board of Commissioners 2. Putrama Wahju Setyawan 2. Present
BNI Financial Performance as of 3. Novita Widya Anggraini 3. Present
December 31, 2023 4. Corina Leyla Karnalies 4. Present
5. David Pirzada 5. Present
6. Ronny Venir 6. Present
7. Mucharom 7. Present
8. Toto Prasetio 8. Present
9. Silvano Winston Rumantir 9. On Duty
10.Muhammad Iqbal 10. Present
11.Adi Sulistyowati 11. On Duty
12.Sis Apik Wijayanto 12. Present
3. April 25, 2024 Board of Directors Meeting with 1. Royke Tumilaar 1. Present Hybrid
the Board of Commissioners 2. Putrama Wahju Setyawan 2. Present
1. BNI Financial Performance as of 3. Novita Widya Anggraini 3. Present
March 31, 2024 4. Corina Leyla Karnalies 4. Present
2. BNI Risk Profile position March 5. David Pirzada 5. Present
31, 2024 6. Ronny Venir 6. Present
7. Mucharom 7. Present
8. Toto Prasetio 8. Present
9. I Made Sukajaya 9. Present
10.Hussein Paolo 10. Present
Kartadjoemena
11.Agung Prabowo 11. Present
12.Munadi Herlambang* 12. Present
4. June 20, 2024 Board of Directors Meeting with 1. Royke Tumilaar 1. Present Hybrid
the Board of Commissioners 2. Putrama Wahju Setyawan 2. Present
RBB BNI Revision 2024-2026 3. Novita Widya Anggraini 3. Present
4. Corina Leyla Karnalies 4. Present
5. David Pirzada 5. Present
6. Ronny Venir 6. Present
7. Mucharom 7. Present
8. Toto Prasetio 8. Present
9. I Made Sukajaya 9. Present
10.Hussein Paolo 10. Present
Kartadjoemena
11.Agung Prabowo 11. On Duty
12.Munadi Herlambang* 12. Present
5. July 22, 2024 Board of Directors Meeting with 1. Royke Tumilaar 1. Present Offline
the Board of Commissioners 2. Putrama Wahju Setyawan 2. Present
Board of Directors and Board 3. Novita Widya Anggraini 3. Present
of Commissioners strategic 4. Corina Leyla Karnalies 4. Present
discussions 5. David Pirzada 5. Present
6. Ronny Venir 6. Present
7. Mucharom 7. Present
8. Toto Prasetio 8. Present
9. I Made Sukajaya 9. Present
10.Hussein Paolo 10. Present
Kartadjoemena
11.Agung Prabowo 11. Present
12.Munadi Herlambang* 12. Present
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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2024 Report Profile Analysis on Company Performance Functions
No. Date Meeting Agenda Meeting Participants Attendance Notes
6. August 15, 2024 Board of Directors Meeting with 1. Royke Tumilaar 1. Present Hybrid
the Board of Commissioners 2. Putrama Wahju Setyawan 2. Present
1. BNI Performance, Subsidiaries, 3. Novita Widya Anggraini 3. Present
and RBB Realization for the 4. Corina Leyla Karnalies 4. Present
Second Quarter/2024 Period 5. David Pirzada 5. Present
2. Board of Directors Collegial KPI 6. Ronny Venir 6. Present
for 2024 7. Mucharom 7. Present
8. Toto Prasetio 8. Present
9. I Made Sukajaya 9. Present
10.Hussein Paolo 10. Present
Kartadjoemena
11.Agung Prabowo 11. Present
12.Munadi Herlambang* 12. Present
7. October17, 2024 Board of Directors Meeting with 1. Royke Tumilaar 1. On Duty Hybrid
the Board of Commissioners 2. Putrama Wahju Setyawan 2. Present
1. BNI Performance, Subsidiaries, 3. Novita Widya Anggraini 3. On Leave
and RBB Realization for the Third 4. Corina Leyla Karnalies 4. Present
Quarter/2024 5. David Pirzada 5. Present
2. BNI Risk Profile as of September 6. Ronny Venir 6. Present
30, 2024 7. Mucharom 7. Present
8. Toto Prasetio 8. Ex Duc
9. I Made Sukajaya 9. Present
10.Hussein Paolo 10. Present
Kartadjoemena
11.Agung Prabowo 11. Present
12.Munadi Herlambang* 12. Present
8. November 14, Board of Directors Meeting with 1. Royke Tumilaar 1. Present Hybrid
2024 the Board of Commissioners 2. Putrama Wahju Setyawan 2. Present
Approval of RBB/RKAP 2025, 3. Novita Widya Anggraini 3. Present
RAKB 2025, RJP/Corporate Plan 4. Corina Leyla Karnalies 4. Present
2025-2029, and Board of Directors 5. David Pirzada 5. On Duty
Collegial KPI 2025 6. Ronny Venir 6. Present
7. Mucharom 7. On Duty
8. Toto Prasetio 8. Present
9. I Made Sukajaya 9. Present
10.Hussein Paolo 10. Present
Kartadjoemena
11.Agung Prabowo 11. Present
12.Munadi Herlambang* 12. Present
*) Has not been effective
TRAINING AND/OR COMPETENCY IMPROVEMENT FOR THE BOARD OF DIRECTORS IN
2024
Continuous Training and/or Competency Development Policy [ACGS D.5.2]
BNI continues to strive to encourage a healthy and resilient banking business in order to achieve sustainable
business growth and bring benefits to the organization and other stakeholders. In order to be able to make
this happen, BNI is trying to build a solid business foundation by ensuring the quality of competence and
leadership at the top of management.
Annually, BNI prepares a plan for the Board of Directors' Competency Development Program by highlighting
learning topics that are adapted to the latest macroeconomic developments, dynamics of the banking
industry, and continuously evolving governance. This program generally takes the form of competency
enhancement activities or knowledge refreshment for the Board of Directors through Executive Education
activities, certification, and other activities carried out in the context of competency improvement.
As regulated in the Board of Directors' Work Guidelines and Procedures, every member of the Board of
Directors has the right and obligation to take part in the Board of Directors' Competency Development
Program, whether implemented internally by the Bank, implemented by the Bank in collaboration with other
parties (expertise), or involving the Board of Directors in competency improvement programs organized
by other parties. Through this program, the Bank expected that the daily duties and responsibilities of the
Board of Directors could be carried out better, which in turn could also encourage effective management of
the Bank.
744 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Training and/or Competency Improvement in Financial Year 2024 [ACGS D.5.2]
In order to ensure that members of the Board of Directors understand the roles and responsibilities,
characteristics, and operations of the Bank and understand developments in regulations and standards
relevant to the Bank's business, in 2024, all members of the BNI Board of Directors have participated in the
following training and/or competency development activities:
Training and/or Competency Improvement in Financial Year 2024
Training/Workshop/
No Date Venue Type of Training Organizer
Conference/Seminar
Royke Tumilaar - President Director
1 CEO Talk ITB 2024: Becoming An February 21, Bandung Enterpreneurship Institut Teknologi
Entrepreneur 2024 Bandung (ITB)
2 Banking Risk Management April 22, 2024 Jakarta Risk Banking Professional
Certification Qualification 7 Certification Institute
(LSPP)
3 Executive Course Strategic July 24 - August Jakarta Leadership Universitas Pertahanan
Management & Leadership 6, 2024 RI
4 As a Resource Person for OJK: 21 August 2024 Jakarta Leadership Otorisasi Jasa
Advanced Level Leadership Keuangan (OJK)
Development (The Impact of
Global Mindset of Financial
Industry)
5 As Resource Person for BUMD September 30, Jakarta Economic BUMD Jakarta
Leaders Forum 2024
6 Power Lunch: Money Talks October 2, 2024 Jakarta Economic CNBC Indonesia
7 Branch Management Course October 1, 2024 Jakarta Leadership PT Bank Negara
Indonesia (Persero) Tbk
8 Book Launching "Red Magician October 14, Jakarta Enterpreneurship Tribun Manado
from the Pacific" by Mr. Olly 2024
Dondokambey (Governor of
North Sulawesi)
9 Interview by Kontan November 28, Jakarta Enterpreneurship Kontan
2024
Putrama Wahju Setyawan - Deputy President Director
1 Earnings Call dan Press January 26, Grha BNI Lt. 25 Workshop PT Bank Negara
Conference FY2023 2024 Jakarta Indonesia (Persero) Tbk
2 Business Meeting W.16 February 2-3, Sorong Workshop PT Bank Negara
2024 Indonesia (Persero) Tbk
3 Sharing Session Artificial February 27, Grha BNI Lt. 25 Workshop PT Bank Negara
Intelligence by Microsoft 2024 Jakarta Indonesia (Persero) Tbk
4 BRI Microfinance Outlook 2024 March 7, 2024 Ballroom Menara Workshop PT Bank Negara
BRILiaN Indonesia (Persero) Tbk
5 Leadership Forum March 8-10, Hotel Tentrem, Workshop PT Bank Negara
2024 Yogyakarta Indonesia (Persero) Tbk
6 Banking Risk Management April 1, 2024 Grha BNI Lt. 30 Training PT Bank Negara
Training Program Qualification Jakarta Indonesia (Persero) Tbk
7
7 Assessment SMR 7 April 22, 2024 Grha BNI Lt. 29 Certification Lembaga Sertifikasi
Jakarta Profesional Perbankan
(LSPP)
8 Earnings Call ans Press April 29, 2024 Gedung BNI Workshop PT Bank Negara
Conference 1Q-2024 Mataram Indonesia (Persero) Tbk
9 Board Retreat BNI Semester I May 8-12, 2024 London, UK Workshop PT Bank Negara
Tahun 2024 Indonesia (Persero) Tbk
10 Pelatihan Quick Win 2.0 - Wave June 15, 2024 Ciwidey, Bandung Training PT Bank Negara
2 Indonesia (Persero) Tbk
11 Executive course on strategic July 3-16, 2024 Jakarta Training Universitas Pertahanan
management and leadership RI
cohort #2
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
745
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Training/Workshop/
No Date Venue Type of Training Organizer
Conference/Seminar
12 University of Birmingham July 24, 2024 Jakarta, Menara BNI Sharing Session PT Bank Negara
Alumni Association Networking Pejompongan Indonesia (Persero) Tbk
Session
13 Compliance Forum "Creating an August 14, 2024 Grha BNI Lt. 25 Seminar PT Bank Negara
Anti-Corruption Culture through Jakarta Indonesia (Persero) Tbk
Instilling Integrity Values"
14 Reinforcement Business Team August 16, 2024 Ciwidey, Bandung Training PT Bank Negara
Leader Batch 8-12 2024 Indonesia (Persero) Tbk
15 Earnings Call and Press August 22, 2024 Ballroom BNI Workshop PT Bank Negara
Conference 2Q-2024 Mataram Indonesia (Persero) Tbk
16 Forum Group Discussion August 27, 2024 Jakarta, Menara BNI Workshop PT Bank Negara
with Bank Mandiri, BRI Pejompongan Indonesia (Persero) Tbk
and Commission XI of
the Indonesian House of
Representatives
17 Board Retreat September 4 - 8, Sidney Workshop PT Bank Negara
2024 Indonesia (Persero) Tbk
18 Deputy Minister of State-Owned September 13, Jakarta, Auditorium Workshop Ministry of State-
Enterprises Workshop 2024 Indraprasta, Gedung Owned Enterprises
Nawasena Mandiri (BUMN)
University
19 Investor Daily Summit 2024 October 8-9, JCC Senayan, Seminar PT Bank Negara
2024 Jakarta Indonesia (Persero) Tbk
20 Earnings Call dan Press October 25, Ballroom BNI Workshop PT Bank Negara
Conference 3Q-2024 2024 Mataram Indonesia (Persero) Tbk
21 Risk Management Certification November 7, Shangrila Hotel - Workshop IRPA (Indonesian
Alignment 2024 Jakarta Risk Professional
Association)
22 Hearing Meeting with November 13, Gedung Nusantara Sharing Session House of
Commission VI of the 2024 I Lt.1 Representatives of the
Indonesian House of Republic of Indonesia
Representatives (DPR RI)
23 BNI Culture Fest 2024 November 14, Menara BNI Workshop PT Bank Negara
2024 Pejompongan Indonesia (Persero) Tbk
24 Joint Group Discussion December 2, Menara BNI Forum Group PT Bank Negara
Forum with Bank Mandiri, 2024 Pejompongan Discussion Indonesia (Persero) Tbk
BRI, BTN and Commission XI
of the Indonesian House of
Representatives
Novita Widya Anggraini - Finance Director
1 Ministry of State-Owned January 19, Bali Beach Workshop PT Bank Negara
Enterprises Workshop 2024 Convention,KEK, Indonesia (Persero) Tbk
Sanur
2 Earning Calls & Press January 26, Jakarta Workshop PT Bank Negara
Conference Full Year 2023 2024 Indonesia (Persero) Tbk
3 Joint Group Discussion February 1, 2024 Ballroom Menara FGD PT Bank Negara
Forum with Commission XI BNI Pejompongan, Indonesia (Persero) Tbk
of the Indonesian House of Jakarta
Representatives
4 Business Meeting W10 Tahun February 2, 2024 Pullman Ciawi Resource Person PT Bank Negara
2024 Vimala Hills Indonesia (Persero) Tbk
5 INT Summit February 2, 2024 Hotel Borobudur Resource Person PT Bank Negara
Indonesia (Persero) Tbk
6 Afternoon Discussion with the February 7, 2024 Grha BNI Lt. 25 Forum Group PT Bank Negara
Theme "Domestic Political Jakarta Discussion Indonesia (Persero) Tbk
Developments Towards the 2024
Election"
7 CFO Leadership Program February 12-16, Harvard Business Training McKinsey
(executif program by McKinsey) 2024 School
8 Sharing Session Artificial February 27, Grha BNI Lt. 25 Sharing Session PT Bank Negara
Intelligence by Microsoft 2024 Jakarta Indonesia (Persero) Tbk
746 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Training/Workshop/
No Date Venue Type of Training Organizer
Conference/Seminar
9 Leadership Forum March 9, 2024 Hotel Tentrem, Workshop PT Bank Negara
Yogyakarta Indonesia (Persero) Tbk
10 Program Money Talks Power April 2, 2024 Studio CNBC Resource Person CNBC Indonesia
Lunch CNBC
11 Banking Risk Management April 1, 2024 GRHA BNI Lt. 30 Training PT Bank Negara
Training Program Qualification Jakarta Indonesia (Persero) Tbk
7
12 Assessment SMR 7 April 22, 2024 GRHA BNI Lt. 29 Certification Banking Professional
Jakarta Certification Institute
(LSPP)
13 Board Retreat BNI Semester I May 8-12, 2024 London, UK Workshop PT Bank Negara
Tahun 2024 Indonesia (Persero) Tbk
14 Earnings Call dan Press April 29, 2024 Gedung BNI Workshop PT Bank Negara
Conference 1Q-2024 Mataram Indonesia (Persero) Tbk
15 CFO Forum (Climate Change June 12, 2024 Video Conference Resource Person CNBC Indonesia
Threatens Economy and Indonesia
Business, These are the
Financial Strategies of CFOs) -
CNBC Indonesia
16 Working Visit of the Regional June 30, 2024 Hotel Royal Workshop PT Bank Negara
Board of Commissioners 17 Ambarukmo Indonesia (Persero) Tbk
17 Becoming a Panelist in the August 15, 2024 Financial Hall, Graha Resource Person CFA Society Indonesia
Indonesia Women in Finance CIMB Niaga Lantai 2
Conference (Empowering
Women by Embracing
Technology)
18 Earnings Call dan Press August 22, 2024 Ballroom BNI Workshop PT Bank Negara
Conference 2Q-2024 Mataram Indonesia (Persero) Tbk
19 Compliance Forum "Realizing August 14, 2024 Grha BNI Lantai 25 Seminar PT Bank Negara
Anti-Corruption Culture Through Indonesia (Persero) Tbk
Instilling Integrity Values" & KPK
20 Workshop of Deputy Minister of September13, Mandiri University workshop Kementerian Badan
SOEs "SOE's Strategic Program 2024 Campus Usaha Milik Negara
and Risk Management for Wijayakusuma (BUMN)
Indonesia's Future"
21 Investor Daily Summit 2024 October 8, 2024 JCC Senayan Seminar PT Bank Negara
Indonesia (Persero) Tbk
22 Earnings Call and Press October 25, Ballroom BNI Jakarta PT Bank Negara
Conference 3Q-2024 2024 Mataram Indonesia (Persero)
23 Nomura x Verdhana Indonesia November 8, St Regis Jakarta Conference Verdhana Indonesia
Conference 2024 2024
24 CEO Netwoking 2024 November 26, Dian Ballroom, Seminar Pasar Modal Indonesia
"Navigating Global Market 2024 Raffles Hotel Jakarta
Forces and Technology
Innovation for Sustainable
business"
25 BoD Level 7 Alignment November 7, Hotel Shangrila Seminar Indonesian Risk
2024 Jakarta Proffesional Association
Corina Leyla Karnalies - Retail Banking Director
1 Business Meeting Regional 18 January 19, Vidcon - Jakarta Workshop PT Bank Negara
2024 Indonesia (Persero) Tbk
2 Workshop Wholesale Digital January 19, Rafless Hotel Jakarta Workshop PT Bank Negara
Channel 2024 Indonesia (Persero) Tbk
3 Earnings Call and Press January 26, Vidcon - Jakarta Workshop PT Bank Negara
Conference Full Year 2023 2024 Indonesia (Persero) Tbk
Performance
4 Event Indonesia Corporated January 27, The Laguna Nusa Seminar PT Bank Negara
Day - Collaboration Toward 2024 Dua, Bali Indonesia (Persero) Tbk
SOEs Go Global
5 Forum Group Discussion with February 1, 2024 Ballroom Menara Forum Group PT Bank Negara
Commission XI DPR RI BNI Pejompongan, Discussion Indonesia (Persero) Tbk
Jakarta
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Training/Workshop/
No Date Venue Type of Training Organizer
Conference/Seminar
6 Executive Gathering Asosiasi February 2, 2024 The Apurva Workshop PT Bank Negara
Sistem Pembayaran Indonesia Kempinski, Bali Indonesia (Persero) Tbk
Tahun 2024 - Elevating The
National Payment System
Through Collaborative Synergy
7 Afternoon Discussion with the February 7, Grha BNI Lt. 25 Forum Group PT Bank Negara
Theme "Domestic Political 2024 Jakarta Discussion Indonesia (Persero) Tbk
Developments Towards the 2024
Election"
8 Business Alignment Meeting February 21, Nusantara Ballroom, Workshop PT Bank Negara
Sektor DIT 2024 2024 The Darmawangsa Indonesia (Persero) Tbk
9 Sharing Session Artificial February 27, Grha BNI Lt. 25 Sharing Session PT Bank Negara
Intelligence by Microsoft 2024 Jakarta Indonesia (Persero) Tbk
10 Resource Person for Fortune March 7, 2024 The Tribrata Seminar Fortune Indonesia
Indonesia Luncheon: Darmawangsa, The
Empowering Women with AI Chora Room
(Women's Strategic Role on
Advancing AI for Inclusive
Growth)
11 Business Meeting "Synergize March 8, 2024 Hotel Tentrem, Workshop PT Bank Negara
and Streamline: Elevating Yogyakarta Indonesia (Persero) Tbk
Productivity and Performance"
12 Leadership Forum March 9, 2024 Hotel Tentrem, Workshop PT Bank Negara
Yogyakarta Indonesia (Persero) Tbk
13 Banking Risk Management April 1, 2024 GRHA BNI Lt. 30 Training PT Bank Negara
Training Program Qualification Jakarta Indonesia (Persero) Tbk
7
14 Assessment SMR 7 April 22, 2024 GRHA BNI Lt. 29 Certification Banking Professional
Jakarta Certification Institute
(LSPP)
15 Speaker of Kelana Wastra Fest April 26, 2024 Gedung Sarinah, Seminar Indonesian Women's
Fashion Talkshow for Indonesia Jakarta PIMTI Association
2024 - Creative Financing:
Delving into the Needs of
Fashion MSMEs
16 Earnings Call dan Press April 29, 2024 Gedung BNI Workshop PT Bank Negara
Conference 1Q-2024 Mataram Indonesia (Persero) Tbk
17 Workshop Internalisasi BNI May 3, 2024 Vidcon - Jakarta Workshop PT Bank Negara
Culture Transformation via Indonesia (Persero) Tbk
Vidcon
18 Board Retreat BNI Semester I May 8 - 12, 2024 London, UK Workshop PT Bank Negara
Tahun 2024 Indonesia (Persero) Tbk
19 Facilitator of SESPIBANK May 17, 2024 Ruang Kemang, Workshop PT Bank Negara
Program Class of 78 2024 Lantai 3 LPPI Indonesia (Persero) Tbk
& Indonesian Banking
Development Institute
(LPPI)
20 Resource Person for Discussion July 11, 2024 Hotel Fairmont, Forum Group Financial Services
Forum - "Challenges and Jakarta Discussion Authorization (OJK)
Potentials of Empowering
MSMEs in Supporting the
Realization of the Vision of
Golden Indonesia 2045"
21 Compliance Forum "Creating an 14 August 2024 Grha BNI Lantai 25 Seminar PT Bank Negara
Anti-Corruption Culture Through Indonesia (Persero) Tbk
Instilling Integrity Values" & KPK
22 Earnings Call dan Press August 22, 2024 Ballroom BNI Workshop PT Bank Negara
Conference 2Q-2024 Mataram Indonesia (Persero) Tbk
23 Joint Group Discussion August 27, 2024 Ballroom Menara Forum Group PT Bank Negara
Forum with Bank Mandiri, BNI Pejompongan, Discussion Indonesia (Persero) Tbk
BRI, and Commission XI of Jakarta
the Indonesian House of
Representatives
748 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Training/Workshop/
No Date Venue Type of Training Organizer
Conference/Seminar
24 Board Retreat BNI September 5-8, Sydney, Australia Workshop PT Bank Negara
2024 Indonesia (Persero) Tbk
25 Sharing Session Global Banking September 10, Grha BNI Lantai 33 Sharing Session PT Bank Negara
Trends 2024 Indonesia (Persero) Tbk
26 Securities Company Ecosystem September 18, Grha BNI Lantai 25 Forum Group PT Bank Negara
Discussion Group Forum 2024 Discussion Indonesia (Persero) Tbk
27 Speaker BNI Investor Daily October 9, 2024 JCC, Jakarta Seminar PT Bank Negara
Summit 2024 - Personal Finance Indonesia (Persero) Tbk
& Investment & B-Universe
28 Workshop Business Plan 2025 October 18, Harper by Aston, Workshop PT Bank Negara
Division CRD 2024 Jogjakarta Indonesia (Persero) Tbk
29 Earnings Call dan Press October 25, Ballroom BNI Workshop PT Bank Negara
Conference 3Q-2024 2024 Mataram Indonesia (Persero) Tbk
30 Risk Management Certification November 7, Hotel Shangrila, Workshop IRPA (Indonesian
Alignment 2024 Jakarta Risk Professional
Association)
31 Workshop All GM Sektor REB November 12, Menara BNI Workshop PT Bank Negara
2024 Pejompongan Indonesia (Persero) Tbk
32 BNI Culture Fest 2024 November 14, Menara BNI Workshop PT Bank Negara
2024 Pejompongan Indonesia (Persero) Tbk
33 Sharing Session dengan PW November15, Menara BNI Workshop PT Bank Negara
2024 Pejompongan Indonesia (Persero) Tbk
David Pirzada - Risk Management Director
1 Ministry of SOEs Workshop January 19, Bali Beach Workshop Ministry of State-
2024 Convention, KEK Owned Enterprises
Sanur (SOEs)
2 BNI Culture Transformation January 24, Wisma 46, Jakarta Workshop PT Bank Negara
Internalization Workshop Risk 2024 Indonesia (Persero) Tbk
Management Sector
3 Joint Group Discussion February 1, 2024 Ballroom Menara Forum Group PT Bank Negara
Forum with Commission XI BNI Pejompongan, Discussion Indonesia (Persero) Tbk
of the Indonesian House of Jakarta
Representatives
4 INT Summit: Breaking Silos, February 2, 2024 Hotel Borobudur, Seminar PT Bank Negara
Building Bridges: A Symphony Jakarta Indonesia (Persero) Tbk
of Business Collaboration
5 Afternoon Discussion: February 7, Grha BNI Lt. 25 Forum Group PT Bank Negara
"Domestic Political 2024 Jakarta Discussion Indonesia (Persero) Tbk
Developments Towards the 2024
Election"
6 Artificial Intelligence Sharing February 27, Grha BNI Lt. 25 Sharing Session PT Bank Negara
Session by Microsoft 2024 Jakarta Indonesia (Persero) Tbk
7 Indonesian Banking Road to Net March 4, 2024 St. Regis Hotel, Seminar Financial Services
Zero Emission Jakarta Authority (OJK)
8 18th Asia Pacific High March 5-8, 2024 Tokyo, Japan Seminar Financial Services
Level Meeting on Banking Authority (OJK)
Supervision
9 Hearing with Commission VI March 20, 2024 Gedung Nusantara I Sharing Session House of
of the Indonesian House of Lt. 1 Jakarta Representatives of the
Representatives Republic of Indonesia
(DPR RI)
10 SMR 7 Assessment April 22, 2024 Grha BNI Lt. 29 Certification Banking Professional
Jakarta Certification Institute
(LSPP)
11 Hearing with Commission VI Juy 8, 2024 Gedung Nusantara I Sharing Session House of
of the Indonesian House of Lt. 1 Jakarta Representatives of the
Representatives Republic of Indonesia
(DPR RI)
12 Refreshment Commercial Credit July 12-13, 2024 Hotel Ibis Style, Training PT Bank Negara
Risk Batch I 2024 Jakarta Indonesia (Persero) Tbk
13 Refreshment Commercial Credit July 19-20, 2024 Hotel Ibis Style, Training PT Bank Negara
Risk Batch II 2024 Jakarta Indonesia (Persero) Tbk
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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2024 Report Profile Analysis on Company Performance Functions
Training/Workshop/
No Date Venue Type of Training Organizer
Conference/Seminar
14 Refreshment Commercial Credit August 9-10, Hotel Ibis Style, Training PT Bank Negara
Risk Batch III 2024 2024 Jakarta Indonesia (Persero) Tbk
15 Compliance Forum "Realizing August 14, 2024 Grha BNI Lantai 25 Seminar PT Bank Negara
Anti-Corruption Culture Through Indonesia (Persero) Tbk
Instilling Integrity Values" & KPK
16 Forum Group Discussion August 27, 2024 Ballroom Menara Forum Group PT Bank Negara
with Bank Mandiri, BRI, BNI Pejompongan, Discussion Indonesia (Persero) Tbk
and Commission XI of Jakarta
the Indonesian House of
Representatives
17 5th BARa General Meeting of August 29, 2024 Mandiri Club, Jakarta - Bankers Association
Members (RUA) in 2024 for Risk Management
(Bankers Association
for Risk Management
(BARA))
18 Workshop on Alignment of September 10, Gedoeng BNI Kota Workshop PT Bank Negara
Company Guidelines (PP) for 2024 Indonesia (Persero) Tbk
Operational Risk Management & KPK
19 Sharing Session Global Banking September 10, Grha BNI Lantai 33 Sharing Session PT Bank Negara
Trends 2024 Indonesia (Persero) Tbk
20 Deputy Minister of SOEs September 13, Auditorium Workshop Ministry of State-
Workshop "SOE's Strategic 2024 Indraprasta Gedung Owned Enterprises
program and Risk Management Nawasena Mandiri (BUMN)
for Indonesia's Future" University
21 Anugerah ESG Republika 2024 September 19, The Westin Hotel ESG Republika
2024
22 Blue Ocean Strategy October 7-10, INSEAD Executive INSEAD Business
Programme 2024 Business School Education School
- Fontainebleu,
Perancis
23 IFG Acara Risk Management October 14, Ritz Carlton Pacific Seminar Indonesia Financial
Summit: Navigating Risks 2024 Place Group (IFG)
Towards Business Resiliency
and Sustainability by Indonesia
Financial Group
24 Level 7 BoD Risk Management October 23-24, Sheraton Grand Seminar IRPA (Indonesian
Certification Equalization & 2024 Jakarta Risk Professional
Alignment Seminar Asscociation)
25 Paviliun Indonesia COP29 November11-22, Baku, Azerbaijan Seminar Kementerian
UNFCCC: Sustainably Stronger 2024 Lingkungan Hidup dan
Together Kehutanan
26 Forum Group Discussion with December 2, Menara BNI Forum Group PT Bank Negara
Bank Mandiri, BRI, BTN and 2024 Pejompongan Discussion Indonesia (Persero) Tbk
Commission XI DPR RI
27 RDP of Committee IV DPD RI: December 3, Secretariat General Forum Group Committee IV DPD RI
Follow-up of Bad Debt Write-off 2024 of DPD RI Discussion
Ronny Venir - Network and Services Director
1 Earning Calls & Press 26 Jan 24 Grha BNI Lt. 25 Workshop PT Bank Negara
Conference Full Year 2023 Jakarta Indonesia (Persero) Tbk
2 Joint Group Discussion February 1, 2024 Ballrom Menara Workshop PT Bank Negara
Forum with Commission XI Indonesia (Persero) Tbk
of the Indonesian House of
Representatives
3 Power Lunch CNBC January 11, Lt 3 CNBC Studio Sharing Session CNBC Indonesia
2024 CNBC Indonesia
4 Business Meeting Region 12 January 12, Sheraton Bandung Sharing Session PT Bank Negara
2024 Indonesia (Persero) Tbk
5 Business Meeting Region 18 January 18, Grand Mercure Sharing Session PT Bank Negara
2024 Malang Indonesia (Persero) Tbk
6 Business Meeting Region 14, 02 January 19, Aston Sentul Sharing Session PT Bank Negara
2024 Indonesia (Persero) Tbk
750 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Training/Workshop/
No Date Venue Type of Training Organizer
Conference/Seminar
7 Invitation of Resource Persons January 22, Auditorium Sharing Session Otorisasi Jasa
for Financial Education 2024 Indonesia Banking Keuangan (OJK)
Activities for Students in South School
Jakarta Area
8 FGD in the context of January 26, R Merah Putih FGD Otorisasi Jasa
Implementing the Strategy for 2024 Plataran Keuangan (OJK)
Implementing Financial Literacy
and Inclusion Activities in 2024
9 Business Meeting Region 04, January 27, Holiday Inn Pasteur Sharing Session PT Bank Negara
01, 15 2024 Bandung Indonesia (Persero) Tbk
10 Business Meeting Region 10, February 01, Gedung Ten Terrace Sharing Session PT Bank Negara
07, 16, 17 2024 Indonesia (Persero) Tbk
11 BNI Business Meeting 2024 March 08-10, Yogyakarta Sharing Session PT Bank Negara
2024 Indonesia (Persero) Tbk
12 Financial Planning Education February 25, Hongkong Sharing Session PT Bank Negara
For Hongkong’s Diaspora 2024 Indonesia (Persero) Tbk
13 Artificial Intelligence Sharing February 27, Grha BNI Lt. 25 Sharing Session PT Bank Negara
Session by Microsoft 2024 Indonesia (Persero) Tbk
14 Banking Risk Management April 22, 2024 Grha BNI Lt. 29 R. Sertifikasi SMR PT Bank Negara
Briefing Program Qualification 7 Rapat 2 Indonesia (Persero) Tbk
15 BNI Board Retreat Semester I May 8-12, 2024 London, UK Workshop PT Bank Negara
2024 Indonesia (Persero) Tbk
16 Working Visit with the Board of May 27, 2024 Kantor Wilayah 04 Sharing Session PT Bank Negara
Commissioners to W04 Indonesia (Persero) Tbk
17 Earnings Call and Press April 29, 2024 Gedung BNI Workshop PT Bank Negara
Conference 1Q-2024 Mataram Indonesia (Persero) Tbk
18 Working Visit with the Board of July 30, 2024 Kantor Wilayah 18 Sharing Session PT Bank Negara
Commissioners to W18 Indonesia (Persero) Tbk
19 Earnings Call and Press August 22, 2024 Ballroom BNI Workshop PT Bank Negara
Conference 2Q-2024 Mataram Indonesia (Persero) Tbk
20 Compliance Forum "Realizing August 14, 2024 Grha BNI Lantai 25 Seminar PT Bank Negara
Anti-Corruption Culture Through Indonesia (Persero) Tbk
Instilling Integrity Values" & KPK
21 Workshop of Deputy Minister of September 13, Mandiri University workshop Ministry of State-
SOEs "SOE's Strategic Program 2024 Campus Owned Enterprises
and Risk Management for Wijayakusuma (BUMN)
Indonesia's Future"
22 Executive Education BoD & BoC October 1-2, Amsterdam, Seminar PT Bank Negara
- Tech EX AI & Big Data Expo 2024 Netherlands Indonesia (Persero) Tbk
& KPK
23 Overseas Office Amsterdam October 3, 2024 Amsterdam, Sharing Session PT Bank Negara
Working Visit Netherlands Indonesia (Persero) Tbk
& KPK
24 Overseas Office London October 5, 2024 London workshop PT Bank Negara
Working Visit Indonesia (Persero) Tbk
& KPK
25 Investor Daily Summit 2024 October 8 - 9, JCC Senayan Seminar PT Bank Negara
2024 Indonesia (Persero) Tbk
& KPK
Mucharom - Human Capital and Compliance Director
1 Business Meeting Region 02 January 19, Pangeran Hotel Source person PT Bank Negara
2024 Pekanbaru Indonesia (Persero) Tbk
2 Earnings Call and Press January 26, Jakarta Workshop PT Bank Negara
Conference FY2023 2024 Indonesia (Persero) Tbk
3 Forum Group Discussion February 1, 2024 Ballroom Menara FGD PT Bank Negara
with Commission XI of BNI Pejompongan, Indonesia (Persero) Tbk
the Indonesian House of Jakarta
Representatives
4 Business Meeting Region 17 February 2-3, The Phoenix Hotel Source person PT Bank Negara
2024 Yogyakarta Indonesia (Persero) Tbk
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
751
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Training/Workshop/
No Date Venue Type of Training Organizer
Conference/Seminar
5 Afternoon Discussion with the February 7, 2024 Grha BNI Lt. 25 FGD PT Bank Negara
Theme "Domestic Political Jakarta Indonesia (Persero) Tbk
Developments Towards the 2024
Election"
6 Focus Group Discussion February 23, Ruang Hybrid 30 FGD Ministry of State-
Development Program for Top 2024 - Menara Brillian, Owned Enterprises
Talent BOD-1 Jakarta Selatan (BUMN)
7 Sharing Session Artificial February 27, Grha BNI Lt. 25 Sharing Session PT Bank Negara
Intelligence by Microsoft 2024 Jakarta Indonesia (Persero) Tbk
8 Sharing Session & Direction - February 28, Grha BNI Lt. 25 Sharing Session PT Bank Negara
AFR Business Meeting 2024 Jakarta Indonesia (Persero) Tbk
9 Facilitator - Onboarding Training February 28, Online Sharing Session PT Bank Negara
Program for Experience Hire 2024 Indonesia (Persero) Tbk
Level Executive
10 BUMN Corporate March 7, 2024 Tennis Indoor Workshop Ministry of State-
Communication and Senayan, Jakarta Owned Enterprises
Sustainability Summit (BUMN)
(BCOMSS) 2024
11 Specific Working Visit of March 14, 2024 Bandung Sharing Session Otorisasi Jasa
Commission XI of the Keuangan (OJK)
Indonesian House of
Representatives
12 PERBANAS Outlook Seminar March 22, 2024 Bali Room Hotel Seminar Perhimpunan
2024 Indonesia Kempinski, Bank-Bank
Jakarta Pusat Nasional (Perbanas)
13 Resource Person Sharing March 28, 2024 Online Sharing Session Forum Human Capital
Session FHCI - Unlocking Global Indonesia (Forum
Opportunities: Key Insights for Human Capital
Business Savvy Professionals Indonesia (FHCI))
14 Banking Risk Management April 1, 2024 Grha BNI Lt. 30 Training PT Bank Negara
Briefing Program Qualification 7 Jakarta Indonesia (Persero) Tbk
15 Earnings Call and Press April 29, 2024 Gedung BNI Workshop PT Bank Negara
Conference 1Q-2024 Mataram Indonesia (Persero) Tbk
16 SMR 7 Assessment May 6, 2024 Grha BNI Lt. 31 Certification Banking Professional
Jakarta Certification Institute
(LSPP)
17 BNI Board Retreat Semester I May 8-12, 2024 London, UK Workshop PT Bank Negara
2024 Indonesia (Persero) Tbk
18 Accompanying the Working May 15-20, 2024 Belanda Sharing Session PT Bank Negara
Visit of Commission VI of Indonesia (Persero) Tbk
the Indonesian House of
Representatives
19 BOD Talk - BNI Best Employee June 12, 2024 BNI University, Workshop PT Bank Negara
Bootcamp 2024 Gedoeng BNI Kota Indonesia (Persero) Tbk
20 RACE Talk Series: Creating June 12, 2024 Studio BNI Sharing Session PT Bank Negara
Impactful Innovation through University, Gedoeng Indonesia (Persero) Tbk
Culture Transformation BNI Kota
21 Virtual Seminar #100 POJK July 26, 2024 Online Seminar Indonesian Banking
5/2024: Strengthening Banking Development Institute
Foundations Amidst Global (LPPI)
Volatility
22 Working Visit of Commission August 2-3, 2024 Denpasar Sharing Session Ministry of State-
VI of the Indonesian House of Owned Enterprises
Representatives (BUMN)
23 Working Visit of Commission XI August 5, 2024 Denpasar Sharing Session Ministry of State-
with BUMN Directors Owned Enterprises
(BUMN)
24 Providing Directions August 9, 2024 BP3KSDMT Sharing Session PT Bank Negara
to Participants of the Kementerian Indonesia (Persero) Tbk
Reinforcement Business Team Perhubungan,
Leader Training Batch 3-7 in Bandung
2024
752 Transforming the Future, Empowering Indonesia
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Practices Governance Responsibility Commitment Statements
Training/Workshop/
No Date Venue Type of Training Organizer
Conference/Seminar
25 Forum Group Discussion August 13, 2024 Gedung Kementerian Workshop Ministry of State-
Human Capital Architecture BUMN Owned Enterprises
(BUMN)
26 Compliance Forum "Creating August 14, 2024 Grha BNI Lantai 25 Seminar PT Bank Negara
Anti-Corruption Culture Through Indonesia (Persero) Tbk
Instilling Integrity Values" & KPK
27 Earnings Call and Press August 22, 2024 Ballroom BNI Workshop PT Bank Negara
Conference 2Q-2024 Mataram Indonesia (Persero) Tbk
28 As Speaker in the Talk Show August 27, 2024 Grha Sabha Sharing Session Universitas Gadjah
"UGM and KAGAMA Synergy" Pramana, UGM Mada (UGM)
29 Joint Group Discussion August 27, 2024 Ballroom Menara Forum Group PT Bank Negara
Forum with Bank Mandiri, BNI Pejompongan, Discussion Indonesia (Persero) Tbk
BRI, and Commission XI of Jakarta
the Indonesian House of
Representatives
30 Opening Workshop Legal August 30, 2024 BNI University Jl. Workshop PT Bank Negara
Refreshement for In House Lada, Jakarta Barat Indonesia (Persero) Tbk
Legal Counsel BNI Tahun 2024
31 BNI Board Retreat September 5-8, Sydney, Australia Workshop PT Bank Negara
2024 Indonesia (Persero) Tbk
32 Workshop of Deputy Minister September 13, Auditorium Workshop Ministry of State-
of SOEs 2024 Indraprasta, Gedung Owned Enterprises
Nawasena Mandiri (BUMN)
University, Jakarta
Barat
33 Executive Education September 15- Palo Alto, USA Training PT Bank Negara
2024: Leading Change & 20, 2024 Indonesia (Persero) Tbk
Organizational Renewal
34 Investor Daily Summit 2024 October 8-9, JCC Senayan, Seminar PT Bank Negara
2024 Jakarta Indonesia (Persero) Tbk
35 Earnings Call and Press October 25, Ballroom BNI Workshop PT Bank Negara
Conference 3Q-2024 2024 Mataram Indonesia (Persero) Tbk
36 Speakers at Training for BOD-2 November 01, Menara BNI Sharing Session PT Bank Negara
Leaders Development Mission: 2024 Pejompongan Indonesia (Persero) Tbk
"Strategic People Leaders with
Core Values AKHLAK"
37 Resource person at the KPK November 13, Atria Hotel Gading Workshop Komisi Pemberantasan
Workshop "Best Practice APU 24 Serpong, Tangerang Korupsi Republik
Program in Banking: Financial Indonesia
Services Sector Perspective
in Implementing the APU PPT
Program"
38 Kick Off HC Match Making FHCI November14, Menara BNI Sharing Session Forum Human Capital
2024 Pejompongan Indonesia (FHCI)
39 Specific Working Visit of November 20- Semarang Sharing Session Dewan Perwakilan
Commission XI of the 21, 2024 Rakyat Republik
Indonesian House of Indonesia
Representatives
40 Welcome Remarks Seminar November 23, Menara BNI Sharing Session KAGAMA - MBA
KAGAMA MBA "Implementation 2024 Pejompongan
Of Green Economy Principles as
a Catalyst Towards Indonesia
Emas"
41 Speaker at the 2024 Indonesia November 25, Ballroom A & B, Sharing Session SWA Media Grup dan
Good Governance Award (GCG 2024 Hotel Shangri-La, IICG
Award) Event Jakarta
Toto Prasetio - Technology & Operations Director
1 CES (Consumer Technology January 8-10, Las Vegas, US Workshop PT Bank Negara
Association) 2024 2024 Indonesia (Persero) Tbk
2 Business Summit STA Division January 19, Anyer Workshop PT Bank Negara
2024 Indonesia (Persero) Tbk
3 Business Summit Region W.15 January 26, Royal Tulip Gunung Workshop PT Bank Negara
2024 Geulis Indonesia (Persero) Tbk
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Training/Workshop/
No Date Venue Type of Training Organizer
Conference/Seminar
4 Business Summit ADV Division January 27, Sentul Workshop PT Bank Negara
2024 Indonesia (Persero) Tbk
5 Earnings Call and Press January 26, Grha BNI Workshop PT Bank Negara
Conference FY2023 2024 Indonesia (Persero) Tbk
6 Joint Group Discussion February 1, 2024 Menara BNI Sharing Session PT Bank Negara
Forum with Commission XI Indonesia (Persero) Tbk
of the Indonesian House of
Representatives
7 STA Division Leadership February 2, 2024 Menara BNI Sharing Session PT Bank Negara
Meeting Indonesia (Persero) Tbk
8 Business Summit W09 February 16, Novus Hotel Bogor Workshop PT Bank Negara
2024 Indonesia (Persero) Tbk
9 CTO Talk - CNBC Indonesia July 1, 2024 Vidcon Source person CNBC Indonesia
Indonesia
10 Launching wondr July 1, 2024 Grha BNI Lt. 25 Launching PT Bank Negara
Jakarta Indonesia (Persero) Tbk
11 Infobank Media Group July 2, 2024 Kempinsky Jakarta Workshop Infobank
12 IBM AI SUmmit Indonesia August 8, 2024 Ritz Carlton PP Panel International business
machines corporation
(IBM)
13 Fordigi Summit September 25, Hotel Mulia Senayan Workshop Fordigi
2024
14 Forum Group Discussion August 27, 2024 Ballroom Menara Forum Group PT Bank Negara
with Bank Mandiri, BRI, BNI Pejompongan, Discussion Indonesia (Persero) Tbk
and Commission XI of Jakarta
the Indonesian House of
Representatives
15 Board Retreat BNI September 5-8, Sydney, Australia Workshop PT Bank Negara
2024 Indonesia (Persero) Tbk
16 Executive Education October 15-17, Columbia University, Training ColumBank Indonesiaa
2024 USA University, USA
17 Sibos October 21-14, China National Conference Beijing, China
2024 Convention Centre
18 Welcome Reception Golf October 29, Royal Golf Conference PT Bank Negara
Indonesian Master 2024 Indonesia (Persero) Tbk
19 Citicon Inauguration October 31, Citicon Jakarta Sharing Session PT Bank Negara
2024 Indonesia (Persero) Tbk
20 Chatting with ODP Operations November 01, Wisma 46 lantai 3 Sharing Session PT Bank Negara
2024 Indonesia (Persero) Tbk
21 Executive Leadership Forum November 06, Thamrin nine Conference ICIO
2024 - Adapting to uncertainly: 2024
empowering business resilience
in a dynamic era
22 Ahlak Culture Fest 2024 November 14, Ballroom Menara Sharing Session PT Bank Negara
2024 Indonesia (Persero) Tbk
23 BI Bi-Fast Socialization November 21, Vidcon Sharing Session Bank Indonesia
2024
I Made Sukajaya - Enterprise and Commercial Banking Director
1 Effective Collaborative January 12, Hotel Sendal Wood Training PT Bank Negara
Leadership & Collection 2024 & Boutiq Lembang Indonesia (Persero) Tbk
Strategy Training Bandung
2 Determination of Limit Value in January 08, Hotel tantrem Seminar Directorate General of
Auction Implementation 2024 Yogyakarta State Assets (DJKN)
3 Earnings Call and Press January 26, Grha BNI Lt. 25 Workshop PT Bank Negara
Conference FY2023 2024 Jakarta Indonesia (Persero) Tbk
4 Internalization of BNI Culture January 24, Wisma BNI46 Workhop PT Bank Negara
Transformation RMT Sector 2024 Indonesia (Persero) Tbk
5 Sharing Session Artificial February 27, Grha BNI Lt. 25 Workshop PT Bank Negara
Intelligence by Microsoft 2024 Jakarta Indonesia (Persero) Tbk
754 Transforming the Future, Empowering Indonesia
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Practices Governance Responsibility Commitment Statements
Training/Workshop/
No Date Venue Type of Training Organizer
Conference/Seminar
6 Leadership Forum March 08-10, Hotel Tentrem, Workshop PT Bank Negara
2024 Yogyakarta Indonesia (Persero) Tbk
7 Sharing session property March 06, 2024 BNI Menara Workshop PT Bank Negara
market overview Pejompongan Indonesia (Persero) Tbk
8 SMR Level 7 April 01, 2024 BNI Certification Banking Professional
Certification Institute
(LSPP)
9 IFG-BUMN Gathering & March 26, 2024 Royal Gladd House Workshop Indonesia Financial
Engagement 2024 lt.2 Park Hyatt Group (IFG)
Jakarta
10 SMR 7 Assessment April 1, 2024 Grha BNI Lt. 29 Certification Banking Professional
Jakarta Certification Institute
(LSPP)
11 Earnings Call and Press April 29, 2024 Gedung BNI Workshop PT Bank Negara
Conference 1Q-2024 Mataram Indonesia (Persero) Tbk
12 Culture Transformation 01 May 2024 BNI Workshop PT Bank Negara
Workshop online Indonesia (Persero) Tbk
13 BNI Board Retreat Semester I 08-12 May 2024 London, UK Workshop PT Bank Negara
2024 Indonesia (Persero) Tbk
14 BNI Best Employee Booth 12 June 2024 BNI University Kota Workshop PT Bank Negara
Camp 2024 Speaker-Leadership Indonesia (Persero) Tbk
Session
15 Compliance Forum "Creating an August 14, 2024 Grha BNI Lt. 25 Seminar PT Bank Negara
Anti-Corruption Culture Through Jakarta Indonesia (Persero) Tbk
Instilling Integrity Values"
16 Earnings Call and Press August 22, 2024 Ballroom BNI Workshop PT Bank Negara
Conference 2Q-2024 Mataram Indonesia (Persero) Tbk
17 Board Retreat September 04- Sydney Workshop PT Bank Negara
08, 2024 Indonesia (Persero) Tbk
18 Talent Development Coaching & September 04, Grha BNI Lt. 30 Forum Discussion PT Bank Negara
Mentoring 2024 Indonesia (Persero) Tbk
19 Sharing Session Global Banking September 10, Grha BNI Lt.33 Seminar PT Bank Negara
Trends 2024 2024 Indonesia (Persero) Tbk
20 Steering Comminte Avatar September 11, Grha BNI Lt.25 Forum Discussion BCG
2024
21 Executive Education: Leading September 16- Kellog School, Training PT Bank Negara
& Sustaining a Culture of 19, 2024 Chicago US Indonesia (Persero) Tbk
Innovation
22 IDX Summit 2024 Speakers: October 09, JCC Speaker B Universe
Themed "Local Gov Effort 2024
to Attract Foreign Domestic
Investment"
23 Earnings Call and Press October 25, Ballroom BNI Workshop PT Bank Negara
Conference 3Q-2024 2024 Mataram Indonesia (Persero) Tbk
24 Risk Management Certification Novermber 07- Hotel Shangrila Certification Bankers Association
Alignment Program 1 (one) 08, 2024 Jakarta for Risk Management
Time a Year (BARA)
25 RDP Commission VI DPR RI November 13, GD Nusantara - DPR Forum Discussion House of
2024 RI Representatives of the
Republic of Indonesia
26 Culture Fest with KBUMN November 14, Menara BNI Workshop PT Bank Negara
2024 Pejompongan Indonesia (Persero) Tbk
27 Board of Commissioners November 14, Grha BNI Lt.25 Forum Discussion PT Bank Negara
Working Visit in the Commercial 2024 Indonesia (Persero) Tbk
Segment
28 FGD with Commission XI of the December 02, Menara BNI Workshop PT Bank Negara
DPR 2024 Pejompongan Indonesia (Persero) Tbk
29 RDP Himbara December 03, Sekretariat Jenderal Forum Discussion House of
2024 DPD RI Representatives of the
Republic of Indonesia
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
755
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Training/Workshop/
No Date Venue Type of Training Organizer
Conference/Seminar
Hussein Paolo Kartadjoemena - Digital and Integrated Transaction Banking Director
1 BNI Culture Transformation January 26, Wisma 46 Workshop PT Bank Negara
Internalization Workshop 2024 Indonesia (Persero) Tbk
2 FGD with Commission XI February 01, Menara BNI Sharing Session PT Bank Negara
of the Indonesian House of 2024 Indonesia (Persero) Tbk
Representatives
3 Financial Services Industry February 20, Online - Zoom Sharing Session Financial Services
Annual Meeting 2024 "Strong 2024 Authority (OJK)
and Stable Financial Services
Sector to Support Sustainable
Economic Growth"
4 Artificial Intelligence Sharing February 27, Grha BNI Sharing Session PT Bank Negara
Session by Microsoft for 2024 Indonesia (Persero) Tbk
Directors and SEVPs
5 Kick Off and Participation in March 29, 2024 Kempinski Sharing Session Bank Indonesia
Bank Indonesia Hackathon 2024
6 Race Talk Series: Creating June 12, 2024 Studio BNI Sharing Session PT Bank Negara
ImpactfulInnovation Through University Indonesia (Persero) Tbk
Culture Transformation
7 BSI International Expo June 20, 2024 JCC Senayan Workshop Bank Syariah Indonesia
"Connecting You to Halal (BSI)
Lifestyle Ecosystem"
8 Grand Pitching BINNOVA 2022 June 25, 2024 Grha BNI Forum PT Bank Negara
- 2023 Indonesia (Persero) Tbk
9 CNN Speaker (The Big Idea with June 28, 2024 Studio CNN Forum CNN Indonesia
Desi Anwar)
10 BI and Coordinating Ministry August 01, 2024 JCC Senayan Sharing Session Bank Indonesia
for Economic Affairs Invitation
for FEKDI Event "Digital
Payment Infinity - The Future of
Seamless Transactions"
11 BI and Coordinating Ministry for August 02, 2024 JCC Senayan Sharing Session Bank Indonesia
Economic Affairs Invitation for
FEKDI Event "Collaboration of
SP Stakeholders in Supporting
Sustainable Innovation"
12 BI and Coordinating Ministry August 03, 2024 JCC Senayan Sharing Session Bank Indonesia
for Economic Affairs Invitation
for FEKDI Event "Synergy to
Strengthen Digital Economy
and Finance and Inclusive
for Sustainable Growth"
The Digital Leap: Paving the
Way for Economic & Finance
Transformation"
13 Compliance Forum "Realizing August 14, 2024 Grha BNI Forum PT Bank Negara
Anti-Corruption Culture Through Indonesia (Persero) Tbk
Instilling Integrity Values"
14 OJK Invitation: Consignment August 20, 2024 Four Season Sharing Session Financial Services
Activities for Implementation Authority (OJK)
and Governance of Artificial
Intelligence in the Framework of
Increasing Digital Resilience in
the Banking Sector
15 Invitation to Sharing Session September 10, Grha BNI Sharing Session PT Bank Negara
"Global Banking Trends 2024" 2024 Indonesia (Persero) Tbk
16 Executive Education (Leading September 14- Kellog School of Training PT Bank Negara
and Sustaining a Culture of 19, 2024 Management Indonesia (Persero) Tbk
Innovation)
17 IBI #yukdonordarah October 04, Menara Forum IBank Indonesia
2024 Pejompongan
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Practices Governance Responsibility Commitment Statements
Training/Workshop/
No Date Venue Type of Training Organizer
Conference/Seminar
18 Penelist BNI Investor Daily October 08, JCC Senayan Forum PT Bank Negara
Summit 2024: A New Driving 2024 Indonesia (Persero) Tbk
Force for Indonesia's Economic
Growth
19 Project Management Company October 18, Online - Zoom Workshop PT Bank Negara
Guidelines Workshop 2024 Indonesia (Persero) Tbk
20 Observation Stages of BNI's October 22, Grha BNI Workshop PT Bank Negara
Corporate Governance 2024 Indonesia (Persero) Tbk
Perception Index (CGPI)
Program for Fiscal Year 2023
"Strengthening Governance for
Maturity & Sustainable Growth"
21 Level 7 BoD Alignment Seminar October 23, Sheraton Grand Seminar IRPA
2024 Jakarta
22 Indonesia Fintech Summit & November 12, The Kasablanka Hall Forum Indonesian Fintech
Expo (IFSE) 2024: Embed to 2024 Association
Expand: The Future of Bank and
Fintech
Agung Prabowo - Wholesale and International Banking Director
1 Risk Management Certification 1 April 1, 2024 GRHA BNI Seminar Risk Management
Qualification Level 6 Certification Body
(BSMR)
2 Treasury Certification Level 7 July 20, 2024 Hotel Pullman, Seminar Risk Management
Jakarta Certification Body
(BSMR)
3 Earnings Call and Press August 22, 2024 BNI Mataram, Forum PT Bank Negara
Conference 2Q-2024 Jakarta Indonesia (Persero) Tbk
4 Strategic Approaches to Combat September 26, Wisma 46, Jakarta Workshop PT Bank Negara
Financial Crime in Indonesia 2024 Indonesia (Persero) Tbk
5 Singapore Media (CNBC & The October 03, Singapore Media Interview CNBC Indonesia
Edge) 2024 Singapore & The Edge
Singapore
6 Investor Daily Summit October 08, JCC Senayan, Seminar PT Bank Negara
2024 Jakarta Indonesia (Persero) Tbk
7 Risk Management Certification November 14- Menara Mandiri, Workshop PT Bank Mandiri
Alignment 15, 2024 Jakarta (Persero) TBk
8 WHI Sector All GM & DH November 22- Pullman, Puncak Workshop PT Bank Negara
Workshop 23, 2024 Indonesia (Persero) Tbk
Munadi Herlambang* - Institutional Banking Director
1 Banking Risk Management 23-Mar-24 Jakarta Risk Risk Management
Certification Qualification 7 Certification Agency
(BSMR)
2 Focus Group Discussion 21-Jun-24 Bali FGD Directorate General of
Directorate General of Taxes Taxes
3 Pembicara - Future of Work 27-Jun-24 Jakarta Konferensi Apiary Academy
Summit
4 The Grand Leader Summit - July 05, 2024 Surabaya Talk Show Perguruan Tinggi
Transitioning from Academic Institut Teknologi
Excellence to Business Sepuluh November
Leadership
5 Credit Risk & Mitigation July 23, 2024 Jakarta Workshop Coordinating Ministry
Workshop BNI - Coordinating for Maritime Affairs and
Ministry for Maritime Affairs Investment
and Investment
6 Speaker - Digital Transformation August 01, 2024 Jakarta Conference Digital Transformation
Indonesia Conference and Expo Indonesia
"Unlocking Financial Inclusion:
The Role of Technology in
Banking
7 Speaker - 7th Global August 06, 2024 Surabaya Conference PT Bank Negara
Conference: ESG Management Indonesia (Persero) Tbk
& Sustainability
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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2024 Report Profile Analysis on Company Performance Functions
Training/Workshop/
No Date Venue Type of Training Organizer
Conference/Seminar
8 Earning Call & Press Conference August 22, 2024 Jakarta Workshop PT Bank Negara
2Q 2024 Indonesia (Persero) Tbk
9 Central Banking Festival August 28, 2024 Jakarta Seminar Bank Indonesia
"Embracing Innovation for
The Future of Central Banking
Services"
10 Panelist - Indonesia Africa September 02, Bali Panelist Ministry of Foreign
Forum II: Exploring the Impact 2024 Affairs
and Opportunities of Digital
Innovation in Indonesia and
Africa
11 BNI Board Retreat Semester II September 5-7, Sydney Workshop PT Bank Negara
2024 2024 Indonesia (Persero) Tbk
12 Fordigi IT Executive September 18- Melbourne Workshop Digital Forum of the
Development Program "Digital 20, 2024 Ministry of State-
Transformation Journey and Owned Enterprises
Digital Talent Development." (BUMN)
13 Fordigi Summit 2024 September Jakarta Conference Digital Forum of the
25,24 Ministry of State-
Owned Enterprises
(BUMN)
14 Speaker - BOD Teaching: October 1, 2024 Jakarta Seminar BNI University
Leadership in Modern Era
"Development and Best
Practice"
15 Executive Education "Emerging October 7-11, New York Executive ColumBank Indonesiaa
Leader Development Program" 2024 Education Business School,
ColumBank Indonesiaa
University
16 Earning Call & Press Conference October 25, Jakarta Workshop PT Bank Negara
3Q 2024 2024 Indnesia
17 International Humanitarian November 05, Jakarta Konferensi Pengurus Besar
Islamic Conference 2024 Nahdlatul Ulama
18 OJK Panelists Teach - Financially November 21, Makassar Seminar Asosiasi Asuransi
Intelligent Generation Towards 2024 Umum Indonesia
Golden Indonesia
19 Public Lecture Speaker - November 26, Medan Seminar Universitas Sumatera
Building a Sustainable Financial 2024 Utara
Future for Students
* Has not been effective
ORIENTATION AND INDUCTION PROGRAM In 2024, the Company has facilitated an orientation
FOR NEW MEMBER OF THE BOARD OF and induction program for newly appointed
DIRECTORS [ACGS D.5.1] directors and transferred directors, namely Putrama
Wahju Setyawan, Hussein Paolo Kartadjoemena,
The Bank has an orientation or induction policy I Made Sukajaya, Agung Prabowo, and Munadi
and program for newly appointed members of the Herlambang. The orientation program materials
Board of Directors with the aim of providing an are prepared by the Corporate Secretary, including
overview of business activities, the Bank's future through:
plans, work guidelines, and other matters that are 1) Discussion of the Annual Report, Company
the responsibility of the Board of Directors. Policies Work Plan and Budget (RKAP) and Company
regarding the orientation and induction programs of Long Term Plan (RJPP), Code of Ethics, Board of
new members of the Board of Directors are regulated Directors' Work Code of Conduct, Good Corporate
in the Board of Directors Charter Document. The Governance Policy, and the Company's Articles
implementation of this program is intended so of Association;
that all new members of the Board of Directors can
better understand their duties and responsibilities in
supporting the Bank's progress and are able to work
in harmony with other Bank Governance organs.
758 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
2) Explanation relating to delegated authority, internal and external audits, internal control systems and
policies, as well as the duties and roles of the Audit Committee and other committees under the Board of
Directors and the Board of Commissioners; and
3) Explanation of the duties, authority, and responsibilities of the Board of Commissioners andthe Board of
Directors. This explanation is given by making a presentation by the relevant Unit to the members of the
Board of Directors in question as well as making a visit to the BNI Regional/Branch Office.
RISK MANAGEMENT CERTIFICATION
In order to fulfill HR competency in the field of Bank risk management, BNI carries out Risk Management
Certification and/or Refreshment programs for the Board of Directors in accordance with POJK No. 24 of 2022
concerning the Development of the Quality of Human Resources for Commercial Banks and OJK Circular
No. 28/SEOJK.03/2022 concerning Risk Management Certification for Commercial Bank Human Resources.
As of December 31, 2024, all serving members of the BNI Board of Directors have Level 5 Risk Management
Certification as one of the requirements for taking the fit and proper test conducted by the Financial Services
Authority. Further information regarding this matter has been disclosed in the Company Profile Chapter of
this Annual Report.
BOARD OF DIRECTORS' DUTIES IMPLEMENTATION REPORT IN 2024
In 2024, the BNI Board of Directors has carried out its responsibilities in managing the Bank with a strategic
approach in accordance with applicable laws and regulations and in accordance with the provisions
contained in the Bank's Articles of Association, which can be detailed as follows:
1. Preparation of Bank planning including Corporate Plan and RBB/RKAP;
2. Fulfillment of Bank performance targets;
3. Asset and financial management;
4. Organizing Board of Directors Meetings;
5. Attend Board of Commissioners Meetings;
6. Organizing General Meeting of Shareholders;
7. Monitoring and improving internal business processes; and
8. Carrying out other tasks related to Bank management.
LIST OF BOARD OF DIRECTORS' DECISIONS IN 2024
In 2024, the BNI Board of Directors has issued several decisions regarding the management and strategic
management of the Bank's business activities, namely as follows:
No. Subject
1 Crisis Management Team (CMT) Head Office
2 Authority to Decide on Credit
3 Retirement Preparation Period (MPP)
4 Transfer/Change of Position
5 Organization of Crisis Management Team (CMT) Head Office
6 BNI 78th Anniversary Committee
7 Implementation Committee for Revaluation of Fixed Assets (Land and Buildings) Owned by Bank BNI and Subsidiaries
in 2024
8 Committee for Procurement of Health Insurance Program and Health Administration Program for Directors,
Commissioners, Active Employees and Families of PT Bank Negara Indonesia (Persero) Tbk for the Period of 2025-
2026
9 Resignation Report
10 Cancellation of Decree
11 Cancellation of Temporary Replacement Decree
12 Establishment of Sydney Representative Office Organization
13 Establishment of BNI Sustainability Report Compilation Team for Fiscal Year 2023
14 Establishment of Task Force Team
15 Establishment of Task Force Team
16 Establishment of Task Force Team
17 Establishment of Task Force Team
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No. Subject
18 Granting Authority to Decide on Credit
19 Structure of Business Committee (KBI)
20 Structure of Human Capital Committee (KHC)
21 Structure of Credit Policy Committee (KRB)
22 Structure of Integrated Risk Management Committee (KMRT)
23 Organizational Arrangement of Application Development Division (ADV)
24 Organizational Arrangement of Commercial Banking Division 2 (CMB2)
25 Organizational Arrangement of Compliance Division (CMP)
26 Organizational Arrangement of IT Application Services Division (APS)
27 Organizational Arrangement of IT Infrastructure Management Division (IFM)
28 Organizational Arrangement of IT Strategy & Architecture Division (STA)
29 Organizational Arrangement of Procurement & Fixed Assets Division (PFA)
30 Organizational Arrangement of Retail Credit Risk Division (RTC)
31 Organizational Arrangement of Retail Digital Delivery Division (RDL)
32 Organizational Arrangement of Wholesale Digital Channel Division (WDC)
33 Organizational Arrangement of Wholesale Digital Delivery Division (WDL)
34 Organizational Arrangement of Wholesale Transaction Product & Partnership Division (WPP)
35 Determination of BUMN Human Capital Data Management PIC
36 Determination of BUMN Human Capital Information System (HCIS) Portal PIC
37 Determination of Senior Vice Executive President Position
38 Termination of Employment Relationship
39 Termination of Assignment as Supervisory Board of Bank Negara Indonesia Pension Fund
40 Termination of Project Manager Appointment/Assignment
41 Termination of Co-Project Manager and Project Manager Appointment
42 Reappointment as Bank Negara Indonesia Pension Fund Manager
43 Appointment as Permanent Employee
44 Appointment as Member of Bank Negara Indonesia Pension Fund Supervisory Board
45 Temporary Replacement
46 Term of Service Award
47 Appointment of PJ/Grade Adjustment
48 Assignment as Bank Negara Indonesia Pension Fund Manager
49 Appointment/Assignment of Project Manager
50 Appointment/Assignment of Project Manager
51 Appointment/Assignment of Project Manager
52 Appointment/Assignment of Project Manager
53 Appointment/Assignment of Board of Supervisors of DPLK PT Bank Negara Indonesia (Persero) Tbk
54 Appointment/Assignment of Co-Project Manager
55 Appointment/Assignment of Member of Financial Institution Pension Fund Management
56 Appointment/Assignment of Co-Project Manager
57 Appointment/Assignment of Co-Project Manager
58 Appointment/Assignment of Co-Project Manager
59 Appointment/Assignment of the Chairman of the Financial Institution Pension Fund Management
60 Appointment/Assignment of Project Manager
61 Appointment/Assignment of Project Manager and Co-Project Manager
62 Appointment/Assignment of Project Manager
63 Appointment Assignment
64 Appointment/Assignment of Project Manager
65 Indefinite Term Employment Agreement
66 Written Statement of the Founder
67 Extension of the Sharia Board of the Financial Institution Pension Fund of PT Bank Negara Indonesia (Persero) Tbk
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No. Subject
68 Extension of the Term of Service
69 Charter of the Board of Directors of PT Bank Negara Indonesia (Persero) Tbk
70 Procedure for Implementing Directors' Leave
71 Concurrent Positions
72 Decree on Investment Directions of the BNI Pension Fund
73 Decree of the Internal Risk Maturity Index (RMI) Assessment Team of BNI
74 Decree of the Team for Drafting Amendments to the Articles of Association of PT Bank Negara Indonesia (Persero) Tbk.
for the Year 2023/2024
75 Decree of the Board of Directors
76 Board of Directors Decree on BNI Pension Fund Investment Direction
77 Decree on Dispensation Permit
78 CMC Productivity Enhancement Implementation Team
79 Enterprise Financial System (EFS) Implementation Team
80 Productivity Enhancement Region Implementation Team
81 Sanur Special Economic Zone (KEK) Initiative Team
82 RM Tool (Connect) Improvement Initiative Team
83 Wholesale Loan Management System (LMS) Team
84 Human Capital Roadmap & Quick Wins Implementation Team
85 BNI Grading Review Task Force Team
86 Taskforce Implementation Team
87 Tim Wholesale Transaction Banking Transformation (AVATAR)
88 Usulan Pegawai Magang Talent Secondment KBUMN Periode July s.d December 2024
BOARD OF DIRECTORS' ASSESSMENT OF Assessment Procedures Used [ACGS D.5.7]
THE PERFORMANCE OF COMMITTEES In 2024, the Board of Directors periodically evaluated
UNDER THE BOARD OF DIRECTORS [ACGS D.5.7] the performance of the supporting committees
under it in accordance with the assessment criteria
In order to support the effective implementation for the performance of Committees under the Board
of the duties and responsibilities of the Board of of Directors. The assessment procedure is carried
Directors, the BNI Board of Directors has supporting out by:
organs in the form of committees whose existence a. The assessment is carried out by each permanent
has been adapted to BNI's business requirements member of the Board of Directors and SEVP
and also as a form of compliance with applicable who are members of the Committee based on
banking regulations. The following are the the assessment proposal from the Division as
committees under the Board of Directors: secretary of the Committee. The assessment
1. Credit Committee; used is the combined value and average value of
2. Credit Policy Committee (KRB); all assessors.
3. Business Committee (KBI); b. The assessment consists of quantitative and
4. Asset & Liability Committee (ALCO); qualitative elements.
5. Human Capital Committee (KHC); c. The final score can be discussed and discussed
6. Performance Management Committee (PMC); in a Committee Meeting or Board of Directors
7. Risk Management & Anti-Fraud Committee Meeting as a form of evaluation and input as well
(KRA); as future direction.
8. Technology Management Committee (KMT); d. The final score will be documented by the
9. Integrated Risk Management Committee (KMRT); Division as Committee secretary and copied to
and the Corporate Secretary.
10. Subsidiary Company Committee (KPA).
Grading Criteria Used [ACGS D.5.7]
The existence of the ten supporting committees In assessing the performance of committees under
under the Board of Directors aims to increase the Board of Directors, BNI has a number of criteria
effectiveness and efficiency in carrying out Bank that serve as the basis for the assessment, including
operations. at least:
a. The frequency of meetings is compared with the
work plan/minimum obligations.
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b. Speed of preparation and delivery of minutes of Committee meetings.
c. Percentage of follow-up and speed of follow-up time to Committee meeting decisions.
d. The percentage of member attendance (quorum) and active participation of members in meetings.
e. Banking performance ratios (key ratios) related to the Committee’s functions.
f. Agenda and scheduling of strategic issues facing the company (sense of urgency).
In addition to referring to the general criteria above, BNI also has special assessment criteria to assess
the performance of each committee, which is tailored to the functions, duties, and responsibilities of each
committee.
2024 Committee Performance Assessment Results [ACGS D.5.7]
No. Supporting Committees under the Board of Directors Score
1. Credit Committee Good
2. Credit Policy Committee (KRB) Good
3. Business Committee (KBI) Good
4. Asset & Liability (ALCO) Committee Good
5. Human Capital Committee (KHC) Good
6. Risk Management Committee (PMC) Good
7. Risk Management & Anti Fraud Committee (KRA) Good
8. Management Technology Committee (KMT) Good
9. Integrated Risk Management Committee (KMRT) Good
10 Subsidiary Committee (KPA) Good
Score Range Table
Value Range Description
80-100 Excellent
60-79 Good
<60 Adequate
Meanwhile, specifically regarding the performance assessment of the Internal Audit Work Unit and Risk
Management Work Unit, it has been explained in the Internal Audit and Risk Management Work Unit section
in a separate sub-chapter of this Annual Report.
Party Conducting the Performance Assessment of the Board of Directors Committee [ACGS D.5.7]
The parties who assess the performance of the committees under the Board of Directors are as follows:
No. Performance Assessment Assessment conducted by
1. Committee on a collegial basis Each member of the Committee for the performance of the Committee
2. Committee Members on an Each Committee member provides an assessment for each other Committee
individual basis member.
3. Chairman of the Committee Each Committee member is related to the performance of their Chairman of the
Committee
All answers given by the parties mentioned above were submitted directly through an online survey. The
results of the performance assessment are confidential and anonymous and are submitted to the Nomination
and Remuneration Committee. Furthermore, the Nomination and Remuneration Committee submits and
discusses all the results of the Committee's performance assessment at the Board of Commissioners level
at the Board of Commissioners meeting. The results of the discussion will be followed up in the form of
improvements or action plans (if necessary).
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Practices Governance Responsibility Commitment Statements
Performance Assessment of the Board
of Directors and the Board of
Commissioners [ACGS D.5.5, D.5.6]
PERFORMANCE ASSESSMENT OF THE Performance Assessment Criteria For The Board
BOARD OF DIRECTORS (INCLUDING THE of Directors (Including The President Director)
PRESIDENT DIRECTOR) Management of the Key Performance Indicators
(KPI) for the Board of Directors, both collegial
Procedure for Performance Assessment and individual, refers to applicable government
of the Board of Directors (Including the regulations, strategic initiatives/Management Work
President Director) Plans (RKM) for the directorate, and the Bank's
As a state-owned enterprise (soe) bank, the Business Plan (RBB)/Corporate Work and Budget
procedures and mechanisms for the performance Plan (RKAP) for the fiscal year. The performance
assessment of BNI's Board of Directors refer to assessment criteria for the Board of Directors
the provisions of the Minister of SOEs Regulation (including the President Director) are as follows:
No. PER-3/MBU/03/2023 dated March 20, 2023, 1. Collegial KPI [ACGS D.5.5]
concerning SOE Governance and Human Resources, The Bank uses 5 (five) main perspectives to
Minister of SOEs Regulation No. PER-2/MBU/03/2023 measure and assess collegial KPI performance:
dated March 3, 2023, concerning Guidelines for a. Economic and social value for Indonesia,
Governance and Significant Corporate Activities of covering financial and social aspects.
SOEs, and the Ministry of SOEs Letter No. S-491/ b. Business Model Innovation.
MBU/04/2023 dated September 29, 2023. c. Technology Governance Framework
Leadership.
The policies for assessing the performance of the d. Investment Enhancement.
Board of Directors at BNI include: e. Talent Development
1) Collegial performance assessment of the Board
of Directors is conducted at least twice a year. These perspectives are further broken down into
2) Individual performance assessment of the Board financial and non-financial performance targets
of Directors, including the President Director, is aligned with the Bank's strategic initiatives.
conducted at least twice a year; and [ACGS D.5.4]
3) Annually, the collegial and individual performance 2. Individual KPI [ACGS D.5.6]
achievements of the Board of Directors are Individual KPIs for the Board of Directors are
reviewed by a public accounting firm auditing designed based on the duties, core functions, and
the company's financial statements. responsibilities of each member. The criteria used
by BNI to measure the performance of Individual
Performance assessments of the Board of Directors, Directors (including the President Director) uses
both collegial and individual, are conducted through the Balance Scorecard which consists of 4 (four)
a self-assessment mechanism, which is then perspectives as follows:
reviewed by a public accounting firm. The results of a. Financial.
the performance assessment are confidential and b. Customer.
anonymous, serving as input for the continuous c. Internal Business Process.
improvement of the Board of Directors' performance. d. Learning & Growth
For individual performance assessments of the Parties Conducting The Assessment
Board of Directors (including the President Director), The performance of the Board of Directors, including
a Balanced Scorecard approach is used, covering the President Director of the Bank, is evaluated
Financial, Customer, Internal Business Process, and periodically based on predetermined assessment
Learning & Growth perspectives. These are aligned parameters outlined in the Board of Directors' KPI,
with BNI's strategy, the duties, and responsibilities both collegially and individually. The achievement
of each Board member, while considering both of these KPIs, whether at the collegial or individual
collegial and individual responsibilities, in financial level, is reviewed by a Public Accounting Firm (KAP)
and non-financial terms. that audits the company’s financial statements.
The results are then submitted to the Board of
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Commissioners through the Nomination and Remuneration Committee, as well as to the Ministry of State-
Owned Enterprises (BUMN) as the Bank’s controlling shareholder.
Results of The Board of Directors' Performance Assessment (Including The President Director) In 2024
In 2024, BNI conducted an independent assessment of the Board of Directors' performance by measuring
both the collegial KPI of the Board of Directors and the individual KPI of each Director, including the President
Director. The assessment results are as follows:
1. Collegial KPI Achievement [ACGS D.5.5]
Achievement
Perspective No KPI Weight Unit
in 2024
Economic and 1 PPOP Consolidation 8% IDR Trillion 98.5%
social value for
2 Total Shareholder Return (TSR) 6% Percentile (P) 110.0%
Indonesia (65%)
3 ROE Tier 1 Konsolidasi 7% % 108.4%
4 CAR 6% % 105.4%
5 Average Growth of Total Deposit 5% % 95.0%
6 Average Growth of Total Loan 5% % 95.5%
7 Loan at Risk (LaR) 6% % 110.0%
8 Cost of Credit (CoC) 7% % 106.9%
9 BOPO Consolidation 5% % 100.7%
10 KUR Distribution Realization 5% % 104.5%
11 NPS for Bank 5% % 110.0%
Business Model 12 CASA Ratio 4% % 96.5%
Innovation (8%)
13 Number of Active Users of BNI Mobile Banking and 4% Amount 110.0%
wondr (Thousand)
Technology 14 ATM Integration Implementation (Project Jalin) 3% Unit ATM 104.2%
Leadership (7%)
15 Cyber Security Breach (Zero incident) 4% Report 110.0%
Increased 16 Environment, Social, Government (ESG) Rating 3% Rating 100.0%
Investment (12%)
17 Number of Diaspora Customer Accounts (Diaspora 5% Amount 110.0%
Saving)
18 Sustainable Financing/Credit 4% IDR Trillion 101.9%
Talent Development 19 Average diversity in nominated talent (women and 4% % 109.7%
(8%) young)
20 Employee Productivity 4% Million/person/ 100.7%
month
Total Achievements 104.5%
2. Achievement Of Individual KPIS [ACGS D.5.6]
The assessment of individual KPIs is based on the achievement of each Directorate's KPI targets, detailed
as follows:
President Director [ACGS E.5.4]
• Achieving the realization of the Business Plan in accordance with RKAP/RBB.
• Fulfilling internal control implementation at each line of defense.
• Ensuring compliance with regulations as a public company.
• Maintaining the bank's soundness level.
• Executing corporate actions as planned.
• Achieving the implementation and distribution of TJSL.
• Enhancing BNI's brand image.
• Improving asset quality.
Vice President Director
• Achieving the realization of the Business Plan in accordance with RKAP/RBB.
• Fulfilling internal control implementation at each line of defense.
• Improving BNI's brand image.
• Achieving the increase in Regional business and Pension Fund & Financial Institutions business.
• Improving asset quality.
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Wholesale & International Banking Director Network & Services Director
• Increasing profitability and business volume • Growing business volume in regions focusing on
for the Corporate Banking, International, and the Retail Banking and non-debtor Commercial
Treasury segments. segments.
• Increased transaction volume by customers • Increasing transaction volume by Retail Banking
in the Corporate Banking, International and segment customers.
Treasury segments. • Increasing Agen46 performance.
• Achieved Transformation and Overseas Office • Achieving customer satisfaction and complaint
Business. resolution.
• Maintaining the Company’s liquidity. • Maintaining the quality of Regional assets.
• Maintain asset quality in Corporate Banking and
International segments. Risk Management Director
• Ensuring effective implementation of risk
Enterprise & Commercial Banking Director management in accordance with the articles of
• Increasing profitability and business volume for association, risk management policies, internal
the Enterprise & Commercial Banking segments. control system policies, standard procedures,
• Increasing funding for Enterprise & Commercial and external regulations.
Banking. • Fulfilling internal control implementation in each
• Increasing transaction volume by Enterprise & line of defense.
Commercial Banking customers. • Attaining of End to End Debtor Monitoring.
• Maintaining asset quality in the Enterprise & • Maintaining asset quality improvement.
Commercial Banking segment.
Finance Director
Retail Banking Director • Achieving the realization of the Company’s
• Increasing business volume in the Retail Banking Business Plan in accordance with RKAP/RBB.
segment. • Attaining the business performance of
• Enhancing funding in the Retail Banking segment. subsidiaries.
• Increasing transaction volume by Retail Banking • Increasing the Data Quality Index.
customers. • Enhancing procurement process effectiveness.
• Achievement of Xpora business.
• Maintaining the quality of Retail Banking segment Technology & Operations Director
assets. • Effectively governing technology and
information.
Institutional Banking Director* • Completing Information Technology projects.
• Increasing profitability and business volume in • Enhancing operational excellence.
the Institutional Banking segment.
• Increasing funding for Institutional Banking. Human Capital & Compliance Director
• Increasing transaction volume by customers • Achieving human capital management strategies
in the Institutional Banking and International and targets.
segments. • Improving employee capabilities and
• Supporting government programs. productivity.
• Increasing Wallet Share. • Implementing Compliance at BNI Bank.
• Reducing the number of regulatory sanction
Digital & Integrated Transaction Banking Director penalties.
• Increasing fee-based income from digital • Fulfilling business procedure and policy needs.
transactions.
• Increasing volume and digital transactions for
the Wholesale & Retail Banking segment.
• Increasing number of active transaction users
and Feature Holding Ratio for the Wholesale &
Retail Banking segment.
• Achieving BNI Corporate Branding Improvement.
*) The duties of the Director of Institutional Banking here refers to those performed by the Acting Director mechanism applicable at BNI.
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BOARD OF COMMISSIONERS (AGMS). The performance evaluation serves as
PERFORMANCE ASSESSMENT input for improving the Board of Commissioners’
effectiveness in the future. The assessment policy
The performance assessment of the Board of and procedure focus on evaluating the collegial
Commissioners is conducted collegially and performance of the Board of Commissioners.
reported to the Shareholders during the Annual
General Meeting of Shareholders (AGMS) through Board of Commissioners' Performance
the presentation of the Board of Commissioners’ Assessment Criteria [ACGS D.5.5]
performance, as outlined in the Board of The collegial performance assessment is conducted
Commissioners’ Supervisory Report. Based on this by measuring the achievement of the Board of
report, the AGMS subsequently grants full discharge Commissioners’ Annual Key Performance Indicators
and release of responsibility (volledig acquit et de (KPI), which are formulated and established at
charge) to the Board of Commissioners for the the beginning of the year. The 2024 Board of
supervisory actions carried out during the financial Commissioners’ performance assessment, prepared
year ending at the close of the year. and set at the start of the year, is based on the
following aspects:
As part of the implementation of Good Corporate 1. Planning Aspect – Weight: 10%
Governance in alignment with the Minister of 2. Supervision and Advisory Aspect – Weight: 55%
State-Owned Enterprises Regulation No. PER-2/ 3. Reporting Aspect – Weight: 17%
MBU/03/2023 dated March 3, 2023, concerning 4. Dynamic Aspect – Weight: 18%
Guidelines for Corporate Governance and Significant
Corporate Activities of State-Owned Enterprises, the Parties Conducting the Board of
Board of Commissioners prepares its annual work Commissioners' Performance Assessment
plan at the beginning of the year. This work plan is The collegial performance assessment of the Board
an integral part of the Company’s Work Plan and of Commissioners is conducted through a self-
Budget (RKAP). To evaluate the implementation assessment process, proposed by the Nomination
of this work plan, the Board of Commissioners and Remuneration Committee and approved by the
subsequently conducts a collegial performance Board of Commissioners.
assessment. This assessment aims to ensure that the
Board of Commissioners has effectively performed Board of Commissioners' Performance
its duties throughout the financial year using a self- Assessment Results In 2024 [ACGS D.5.5]
assessment method. The performance of the Board of Commissioners
is reflected in the results of the self-assessment
Policy and Procedure for the Board of conducted against the 2024 Board of Commissioners’
Commissioners' Performance Assessment Key Performance Indicators (KPI). The assessment
The performance assessment of the Board of indicates that the Board of Commissioners has
Commissioners is conducted twice a year (per effectively carried out its supervisory duties through
semester) through a self-assessment process work programs outlined in the 2024 Board of
carried out internally by the Bank. The results of Commissioners’ Work Plan, in alignment with the
this assessment are reported to the Shareholders established targets. The achievement of the 2024
during the Annual General Meeting of Shareholders Board of Commissioners’ KPI as a measure of their
performance is presented as follows:
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Practices Governance Responsibility Commitment Statements
No. Aspect and Parameter Weight Achievement
I. Planning Aspect 10.00% 10.00%
Conducting discussions and providing recommendations/approval on the preparation of the
Board of Commissioners' work plan for the coming year
II. Supervision and Advice Aspect 55.00% 56.42%
a. Providing approval/response/recommendation to Shareholders on the Bank's Business
Plan for the coming year and the Revision of the Bank's Business Plan for the current year,
Annual Report, and Quarterly Performance Analysis.
b. Providing approval and advice to the Board of Directors according to the Board of
Commissioners' field of duty.
c. Board of Commissioners Meeting
d. Board of Commissioners Committee Meeting with the Board of Directors/Related Units
e. Board of Commissioners Working Visit
f. Realization of the Board of Commissioners Committee Work Plan
III. Reporting Aspect 17.00% 17.00%
a. Board of Commissioners KPI Realization Report
b. Board of Commissioners Supervision Report to the Authorities and the Ministry of State-
Owned Enterprises.
IV. Dynamic Aspect 18.00% 18.80%
a. Proposal of External Auditors to Shareholders
b. Competency Improvement through Seminars, Workshops, etc.
c. GCG Assessment Results
Total 100.00% 102.22%
Procedure for the Board of Commissioners' Performance Assessment
BNI conducts a periodic performance assessment of the Board of Commissioners, which includes the
implementation of the Good Corporate Governance (GCG) self-assessment. This assessment is carried out
every semester, with evaluations conducted in June and December of the respective year.
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Nomination and
Remuneration
PROCEDURE FOR NOMINATION annual report and/or financial statement to
OF MEMBERS OF THE BOARD OF the OJK, and/or the annual report and/or
COMMISSIONERS financial statement was not approved and/
or ratified by the GMS.
Nomination Policy for Members of the 3. Have a commitment to comply with statutory
Board of Commissioners regulations.
The Nomination Policy for members of the 4. Have knowledge and/or expertise in the field
Board of Commissioners is regulated in the required by the Company.
Good Corporate Governance Policy, Company 5. Not currently holding a position that has the
Guidelines No. IN/097/CMP/001 dated August 28, potential to cause a conflict of interest.
2024, which has been updated and approved by 6. Not serving as a member of the Board of
the Board of Commissioners through BNI Board of Commissioners/Supervisory Board of a SOE
Commissioners Letter No. DK/237 dated December or Board of Commissioners of the Subsidiary
31, 2024, which regulates, among other things, Company concerned for 2 (two) periods;
the system and procedures for selecting and/or 7. Not currently holding a position that is prohibited
replacing members of the Board of Commissioners from holding a position as a member of the Board
to be submitted to the GMS. of Commissioners;
8. Physically and mentally healthy, who is not
NOMINATION PROCESS FOR BOARD OF suffering from an illness that could hinder the
COMMISSIONERS MEMBERS performance of his/her duties as a member of the
Board of Commissioners, as proven by a health
Criteria for Members of the Board of certificate from the hospital;
Commissioners 9. Have a Taxpayer Identification Number (NPWP)
1. Have good character, morals, and integrity and and have carried out the obligation to pay taxes
are capable of carrying out legal actions. for the last 2 (two) years;
2. Within the last 5 (five) years before appointment 10. For prospective candidates from technical
and during his/her tenure: ministries or other government agencies, they
1) Never declared bankruptcy. must be based on a letter of proposal from the
2) Never been a member of the Board of head of the agency concerned; and
Directors and/or a member of the Board of 11. Prospective candidates for members of the
Commissioners who was found guilty of Board of Commissioners who come from
causing a company to be declared bankrupt. State Administrators must report the State
3) Never been convicted of committing a criminal Administrator's Wealth Report (LHKPN) for the
act that is detrimental to state finances and/or last 2 (two) years as proven by proof of the
related to the financial sector. LHKPN report to the authorized institution.
4) Never been a member of the Board of 12. Appointment of members of the Board of
Directors and/or member of the Board of Commissioners who come from employees or
Commissioners during his/her tenure:: officials in institutions that carry out regulatory
a) Never held an annual GMS; and/or supervisory functions of Banks and/or
b) His/her accountability as a member of other financial service institutions is carried out
the Board of Directors and/or Board of after the person concerned has effectively ceased
Commissioners has never been accepted to be an employee or official and has undergone
by the GMS or has never provided his/her a cooling-off period of at least 6 (six months).
accountability as a member of the Board 13. Former members of the Board of Directors
of Directors and/or member of the Board or Executive Officers or parties who have a
of Commissioners to the GMS; and relationship with the Bank who may influence
c) Has ever caused a company that obtained the person's ability to act independently must
a permit, approval, or registration from the undergo a cooling-off period of at least 1
OJK to not fulfill its obligation to submit an (one) year before becoming an Independent
Commissioner at the Bank concerned.
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PROCEDURES FOR ELECTION, c. Structural Officials and Functional
APPOINTMENT, REPLACEMENT, AND Government Officials; or
DISMISSAL OF MEMBERS OF THE BOARD d. Other sources.
OF COMMISSIONERS 8. The GMS/Minister can determine candidates
proposed by the Nomination and Remuneration
1. The selection of candidates for members of the Committee at the Ministry of SOE to become
Board of Commissioners is carried out using members of the Board of Commissioners.
procedures and mechanisms in accordance with 9. Determination of a person as a member of the
those regulated in SOE Ministerial Regulation Board of Commissioners can be done after being
No. PER-3/MBU/03/2023 concerning Organs and declared to have passed the Fit and Proper Test
Human Resources of State-Owned Enterprises, (UKK) in accordance with sectoral provisions.
which, among other things, regulates provisions 10. In the event that the appointment of members of
for sources, selection and assessment of the Board of Commissioners is carried out before
prospective candidates, as well as proposals for the UKK is in accordance with sectoral provisions,
appointment. the actions, duties, and functions as a member of
2. Banks can use the services of independent and the Board of Commissioners are calculated from
reputable third parties in the selection process the time they are declared to have passed the
for candidates for the Board of Commissioners. UKK in accordance with sectoral provisions.
In carrying out the nomination process for 11. Members of the Board of Commissioners, as
the BNI Board of Commissioners in 2024, the referred to in point 9, have terms of office that are
Nomination and Remuneration Committee did effective as of the date determined by the GMS/
not collaborate with independent professionals. Minister.
3. Every proposal for replacement and/or 12. Curriculum vitae of prospective members of the
appointment of members of the Board of Board of Commissioners who will be proposed
Commissioners to the GMS must consider the for appointment at the GMS must be available
recommendations of the committee that carries and announced at the time of the GMS before
out the nomination function. making a decision regarding appointment as
4. Replacement and/or appointment of members members of the Board of Commissioners.
of the Board of Commissioners prioritizes 13. The GMS resolution regarding the appointment
professional composition, independence, and and dismissal of members of the Board of
suitability of competence and pays attention to Commissioners also determines when the
diversity in terms of education (field of study), appointment and dismissal will take effect. In the
work experience, age, and expertise, without event that the GMS does not determine, then the
distinction of ethnicity, religion, and race, appointment and dismissal of members of the
which is required in carrying out the duties and Board of Commissioners shall take effect from
responsibilities of the Board of Commissioners. the closing of the GMS.
Further explanation regarding the diversity 14. Members of the Board of Commissioners are
policy of the Board of Commissioners is outlined appointed for a period starting from the date
in this Annual Report on page 798. determined by the GMS that appointed them and
5. Members of the Board of Commissioners are ending at the close of the 5th (fifth) Annual GMS
appointed and dismissed by a GMS, which must after the date of appointment, provided that the
be attended by Series A Dwiwarna Shareholders, period cannot exceed 5 (five) years, taking into
and the resolutions of the GMS must be account the regulations and legislation in the
approved by Series A Dwiwarna Shareholders, fields of Capital Markets and Banking, but without
taking into account the provisions in the Articles prejudice to the rights of the GMS to dismiss
of Association. members of the Board of Commissioners at any
6. Procedures for appointing members of the Board time before their term of office ends. After their
of Commissioners refer to OJK regulations term of office ends, members of the Board of
concerning the Board of Directors and Board of Commissioners can be reappointed by the GMS
Commissioners of Issuers or Public Companies for one term of office.
as well as regulations of the Minister of SOE 15. A member of the Board of Commissioners has
concerning SOE Organs and Human Resources. the right to resign from his position by notifying
Procedures for appointing members of the Board the Company in writing of his intention.
of Commissioners include: 16. The Company is obliged to hold a GMS to decide
7. Sources of prospective members of the Board of on requests for resignation of members of the
Commissioners come from: Board of Commissioners within a period of no
a. Former SOE Board of Director; later than 90 (ninety) days after receipt of the
b. Board of Commissioners/Supervisory Board letter of resignation.
of SOE;
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17. The Company is obliged to disclose information Commissioners who was found guilty of
to the public and submit it to the OJK no later causing a company to be declared bankrupt;
than 2 (two) working days after receiving the c. Never been convicted of committing a
request for resignation of a member of the Board criminal offense that is detrimental to state
of Commissioners. finances and/or related to the financial sector;
18. Before the resignation becomes effective, the d. Never been a member of the Board of
relevant member of the Board of Commissioners Directors and/or member of the Board of
is still obliged to complete his duties and Commissioners who during his/her tenure:
responsibilities in accordance with the articles of 1) Never held an annual GMS;
association and applicable laws and regulations. 2) His/her accountability as a member of
19. The term of office of a member of the Board of the Board of Directors and/or Board of
Commissioners ends if: Commissioners has never been accepted
a. His/her resignation is effective. by the GMS or he/she has never provided
b. Deceased. his/her accountability as a member of the
c. His/her term of office ends. Board of Directors and/or member of the
d. Dismissed due to GMS resolution. Board of Commissioners to the GMS; and
e. Declared bankrupt by the Commercial Court, 3) Has caused a company that has obtained
which has permanent legal force, or placed a permit, approval, or registration from
under guardianship based on a court decision. the OJK to fail to fulfill its obligation to
f. No longer meets the requirements as a submit an annual report and/or financial
member of the Board of Commissioners based statement to the OJK.
on the provisions of the Articles of Association 4. Have a commitment to comply with statutory
and applicable laws and regulations. regulations.
g. Dismissed due to a GMS resolution at any time 5. Have knowledge and/or expertise in the field
if a member of the Board of Commissioners: required by the Company.
1) Unable to carry out his/her duties properly. 6. Not currently holding a position that has the
2) Violates the provisions of the articles of potential to cause a conflict of interest;
association and/or statutory regulations. 7. Not serving as a member of the Board of Directors
3) Being involved in actions that are of the relevant SOE or Subsidiary Company for 2
detrimental to the Bank and/or the country. (two) periods;
4) Carrying out actions that violate the 8. Not currently holding a position that is prohibited
ethics and/or propriety that should be from holding a position as a member of the Board
respected as a member of the Board of of Directors according to statutory regulations;
Commissioners. 9. Have dedication and devote full time to carrying
5) Declared guilty by a court decision that has out their duties, as stated in a statement letter
permanent legal force. from the person concerned;
6) Resign. 10. Physically and spiritually healthy, that is, not
7) Other reasons deemed appropriate by the currently suffering from an illness that could
GMS for the interests and objectives of the hinder the performance of their duties as a
Company. Director, as proven by a health certificate from
the hospital; and
PROCEDURE FOR NOMINATION OF 11. Have a Taxpayer Identification Number (NPWP)
MEMBERS OF THE BOARD OF DIRECTORS and have carried out the obligation to pay taxes
for the last 2 (two) years.
Board of Directors' Member Nomination 12. Appointment of members of the Board of
Policy Directors who come from employees or officials
at institutions that carry out regulatory and/
Criteria for Members of the Board of Directors or supervisory functions of Banks and/or other
1. Have character, morals, expertise, integrity, financial service institutions is carried out after
leadership, experience, honesty, and good the person concerned has effectively ceased to
behavior and are capable of carrying out legal be an employee or official and has undergone a
actions; cooling-off period of at least 6 (six) month.
2. Domiciled in Indonesia.
3. Within the last 5 (five) years before appointment PROCEDURES FOR SELECTION,
and during his/her tenure: APPOINTMENT, REPLACEMENT, AND
a. Never declared bankruptcy; DISMISSAL OF THE BOARD OF DIRECTORS
b. Never been a member of the Board of
Directors and/or a member of the Board of 1. The selection of prospective members of
the Board of Directors is carried out using
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procedures and mechanisms in accordance with (UKK) in accordance with sectoral provisions.
those regulated in the Regulation of the Minister 10. In the event that the appointment of members of
of SOE No. PER-3/MBU/03/2023 concerning the Board of Directors is carried out before the
Organs and Human Resources of State-Owned UKK is in accordance with sectoral provisions,
Enterprises, which, among other things, regulates the actions, duties, and functions as a member
provisions for sources, selection and assessment of the Board of Directors are calculated from the
of prospective candidates, as well as proposals time they are declared to have passed the UKK in
for appointment. accordance with sectoral provisions.
2. Banks can use the services of independent and 11. Members of the Board of Directors, as referred to
reputable third parties in the selection process in point 8, have terms of office that are effective
for the Board of Directors candidates. as of the date determined by the GMS/Minister.
3. Every proposal for replacement and/or 12. Curriculum vitae of prospective members of
appointment of members of the Board of Directors the Board of Directors who will be proposed for
to the GMS must consider the recommendations appointment at the GMS must be available and
of the committee that carries out the nomination announced at the time of the GMS before making
function. a decision regarding appointment as a member
4. Replacement and/or appointment of members of the Board of Directors.
of the Board of Directors prioritizes professional 13. The GMS resolution regarding the appointment
composition, independence, and suitability of and dismissal of members of the Board of
competency and pays attention to diversity Directors also determines when the appointment
in terms of education (field of study), work and dismissal will take effect. In the event that the
experience, age, expertise, and representation of GMS does not determine, then the appointment
women, without distinction of ethnicity, religion, and dismissal of members of the Board of
and race, which are needed appropriately in Directors will take effect from the closing of the
carrying out the duties and responsibilities of the GMS.
Board of Directors. An explanation of the Board 14. Members of the Board of Directors are appointed
of Directors' Diversity Policy is outlined in this for a period starting from the closing of the GMS
Annual Report on page 788. or the date determined by the GMS appointing
5. Members of the Board of Directors are appointed them and ending at the close of the 5th (fifth)
and dismissed by the GMS, where the GMS is Annual GMS after the date of appointment,
attended by Series A Dwiwarna shareholders, provided that the period cannot exceed 5
and the GMS resolutions must be approved (five) years, taking into account the laws and
by the Series A Dwiwarna shareholders, taking regulations in the fields of Capital Markets and
into account the provisions in the Articles of Banking, but without prejudice to the rights of
Association. This provision also applies to GMS the GMS to dismiss members of the Board of
held in order to revoke or confirm the decision Directors at any time before their term of office
to temporarily dismiss a member of the Board of ends.
Directors. 15. Such termination takes effect from the closing
6. Procedures for appointing members of the of the GMS unless otherwise determined by the
Board of Directors refer to OJK regulations GMS.
concerning the Board of Directors and Board of 16. After their term of office ends, members of the
Commissioners of Issuers or Public Companies Board of Directors can be reappointed by the
as well as regulations of the Minister of SOE GMS for one term of office.
concerning SOE Organs and Human Resources. 17. Members of the Board of Directors may resign
7. Sources of prospective members of the Board of from their positions before their term of office
Directors come from: ends. In the event that a member of the Board
a. Former SOE Board of Director; of Directors resigns, the relevant member of the
b. Board of Commissioners/Supervisory Board Board of Directors is obliged to submit a written
of SOE; resignation request regarding his/her intentions
c. Structural Officials and Functional to the Company
Government Officials; or 18. The Company is obliged to hold a GMS to decide
d. Other sources. on requests for resignation of members of the
8. The GMS/Minister can appoint candidates Board of Directors no later than 90 (ninety) days
proposed by the Nomination and Remuneration after receipt of the resignation letter.
Committee at the Ministry of SOE to become 19. Members of the Board of Directors who resign as
members of the Board of Directors. mentioned above can still be held accountable as
9. Determination of a person as a member of members of the Board of Directors from the time
the Board of Directors can be done after being
declared to have passed the Fit and Proper Test
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of their appointment until the date of approval of Corporate Activities of State-Owned Enterprises
their resignation at the GMS. and Regulation of the Minister of State-Owned
20. The term of office of a member of the Board of Enterprises No. PER-3/MBU/03/2023 dated March
Directors ends if: 20, 2023 concerning Organs and Human Resources
a. His/her resignation is effective. of State-Owned Enterprises. BNI's succession policy
b. Deceased; ensures that potential employees who meet certain
c. His/her term of office ends; criteria and are included in the Talent Pool will have
d. Declared bankrupt by the Commercial Court, the opportunity to take part in training programs or
which has permanent legal force, or placed activities related to management, business strategy,
under guardianship based on a court decision; strategic planning, business risk and potential
e. No longer meets the requirements as a analysis, operational and financial performance
member of the Board of Directors based on analysis, and various other similar programs.
the provisions of the Articles of Association During the Board of Directors nomination process,
and statutory regulations; the Board of Commissioners identifies talented
f. Dismissed by resolution of the GMS at any employee candidates from within the Bank by
time if a member of the Board of Directors: considering recommendations from the Nomination
1) Unable to fulfill the obligations agreed and Remuneration Committee, which plays a vital
upon in the management contract; role in ensuring that the nomination and selection
2) Unable to carry out their duties properly; process runs transparently and in accordance with
3) Violates the provisions of the Articles of rules or ethics. In carrying out the nomination
Association and/or statutory regulations; process for the Board of Directors, BNI can use
4) Being involved in actions that are independent external professional services. As an
detrimental to the Company and/or the implementation, in 2024, BNI collaborated with
country; independent professionals, namely Daya Dimensi
5) Carrying out actions that violate the ethics Indonesia, to carry out the process of identifying
and/or propriety that should be respected the quality of the Board of Director candidates who
as the Board of Directors; are in line with the Company's strategic direction,
6) Resign; with an Independent Consultant Service fee of IDR
7) Other reasons deemed appropriate by the 32,000,000 per candidate. Independent parties carry
GMS for the interests and objectives of the out the responsibility to identify potential candidates
Company. who meet the desired profile and propose them to
shareholders and/or consider candidates proposed
All candidates for members of the Board of Directors by shareholders at the GMS. In the final stage,
are proposed by the Board of Commissioners with BNI submits a list of names of selected internal
the assistance of the review and selection process candidates from the Board of Directors succession
by the Nomination and Remuneration Committee. program participants to the Ministry of SOE to
All prospective candidates who will be appointed undergo a fit and proper test. [ACGS (B).D.2.2]
as candidates for members of the Bank's Board
of Directors are guaranteed to be someone who REMUNERATION PROCEDURES AND
has been declared to have fulfilled the formal IMPLEMENTATION
requirements, material requirements, and other
requirements and passed the Fit and Proper Test Remuneration Policy
as required by banking and SOE regulations. The preparation of the Bank's remuneration policy
Furthermore, the determination of the appointment always prioritizes the principle of prudence and
of prospective members of the Bank's Board of refers to the laws and regulations that apply to
Directors is carried out in accordance with the the banking sector and SOE, including POJK
physical GMS resolution, the Minister's decision as No. 45/POJK.03/2015 dated December 23, 2015,
the GMS, and the decision of all shareholders. [ACGS and SE OJK No. 40/SEOJK.03/2016 concerning
(B).D.2.2] the Implementation of Governance in Providing
Remuneration for Commercial Banks, Regulation
Board of Directors' Succession Policy [ACGS of the Minister of State-Owned Enterprises Number
D.5.3] PER-3/MBU/03/2023 concerning Organs and Human
In order to maintain the continuity of the Bank's Resources of State-Owned Enterprises and POJK
leadership in the future, BNI has and implements a No. 17 of 2023 concerning Implementation of
succession policy for the Board of Directors and/or Governance for Commercial Banks.
Senior Management, which has been aligned with
Minister of State-Owned Enterprises Regulation No. BNI's Remuneration Policy is regulated in the
PER-2/MBU/03/2023 dated March 3, 2023 concerning Good Corporate Governance Policy, Company
Guidelines for Governance and Significant
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Guidelines No. IN/097/CMP/001 dated August 28, b. Maintaining the health of the Bank individually.
2024, which has been updated and approved by c. Mitigating excessive risk taking by decision-
the Board of Commissioners through BNI Board of makers.
Commissioners Letter No. DK/237 dated December 5. Determination of income in the form of salary or
31, 2024, which generally regulates: honorarium, allowances, and permanent facilities
1. The remuneration structure includes at least a is carried out by considering risks, business
remuneration scale based on level and position, scale factors, business complexity factors,
as well as remuneration components, and inflation rates, company financial conditions and
2. Methods and mechanisms for determining capabilities, and other relevant factors, and must
remuneration for the Board of Directors, Board not conflict with legislation.
of Commissioners, and Bank employees. 6. Variable remuneration in the form of tantiem/
performance incentives/Long Term Incentives
BNI always applies the principles of good governance (LTI), which consider, among other things,
in terms of providing remuneration by considering risk, performance factors, and the Company's
various aspects, namely: financial capabilities, as well as other relevant
1. Creating effective risk management; factors.
2. Bank financial stability; 7. Implementation of deferred variable
3. Adequacy and strengthening of Bank capital; remuneration (Malus) or withdrawing variable
4. Short-term and long-term liquidity needs; and remuneration that has been paid (Clawback) to
5. Potential income in the future. officials classified as Material Risk Takers (MRT),
in accordance with the provisions of Article
REMUNERATION POLICY SCOPE 26 POJK No. 45/POJK.03/2015 concerning the
Implementation of Governance in Providing
The Bank provides remuneration to the Board Remuneration for Commercial Banks. Malus and/
of Directors, the Board of Commissioners, and or Clawback against MRT is applied in the case
employees in the form of: of: [ACGS D.3.13]
1. Fixed remuneration, namely remuneration that a. It is legally proven that there was abuse of
is not linked to performance and risk, including position and/or authority and/or committing a
basic salary, facilities, housing allowance, criminal act by the recipient of the suspended
health allowance, education allowance, holiday Tantiem, which resulted in losses for the
allowance, and pension. Determination of Company.
remuneration must always consider business b. Restatement of the Company's financial
scale, business complexity, peer group, inflation statement, which is the basis for determining
rate, condition, and financial capacity and does the award of Tantiem.
not conflict with applicable laws and regulations. c. The risk rating in the last quarter before the
2. Variable remuneration, namely remuneration implementation of the suspended Tantiem
that is linked to performance and risk, including was 4 (Moderate to High) or worse.
bonuses or other equivalent forms. Variable d. The Annual GMS decided to reject the
remuneration is carried out to encourage prudent responsibility of the Board of Directors and/
risk taking. or the Board of Commissioners for the
Company's performance for the financial year
Remuneration Policy Linked to Risk as decided at the Annual GMS
The Remuneration Policy prepared in the context of e. Other considerations deemed important by
creating effective risk management is reflected in: the GMS.
1. Application of the prudent principle in providing
remuneration. Determination of Material Risk Takers (MRT)
2. The role of the Board of Commissioners in Determination of Material Risk Takers (MRT) is
supervising the implementation of remuneration categorized as follows:
policies. 1. Material Risk Takers (MRT) can be determined
3. The role of the Board of Commissioners in using qualitative methods according to the
carrying out regular evaluations of remuneration portion of responsibility that influences the
policies. main risk profile, which will be determined
4. Risk-linked remuneration policy aims to: in accordance with the risk profile evaluation
a. Prevent the emergence of moral hazard determined by the Company every year.
and prioritize prudential elements in bank
management.
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Determining the MRT category can also be 1. Suspension of variable remuneration with the
done quantitatively through a comparison of following conditions:
variable remuneration between MRT and non- a. For parties designated as MRT, part of the
MRT employees, taking into consideration variable remuneration will be deferred.
the performance and risk level of the position b. The amount of suspension for MRTs who are
concerned. members of the Board of Directors and Board
of Commissioners is a minimum of 10%.
BNI appointed members of the Board of 2. The suspension (malus) or withdrawal (clawback)
Commissioners, the Board of Directors, and Senior policy determination applies if the following
Executive Vice President (SEVP) as MRT. conditions occur:
a. It is proven that there is Individual Fraud.
REMUNERATION LINKED TO RISK AND b. Restatement of the company's financial
PERFORMANCE [ACGS C.3.3 (B).B.1.5, (B).B.1.6] statement, which is the basis for determining
BNI implements a competitive and fair remuneration variable remuneration.
scheme while still paying attention to achieving c. The risk rating in the last quarter before the
short-term and long-term Bank performance targets payment of deferred variable remuneration
and considering relevant risk profiles, compliance, is 4 (Moderate to High) or worse. [ACGS D.3.13,
and the application of GCG principles in all aspects (B).B.1.6]
of the Bank's business and operations. The Bank's
performance assessment is determined through In addition to paying attention to risk, determining
an approach to achieving Key Performance remuneration also pays attention to performance,
Indicators (KPI) as the basis for the Bank's the implementation of which is carried out through:
consideration in determining the remuneration 1. Determination of increases in remuneration for
of the Board of Commissioners and the Board the Board of Directors, Board of Commissioners,
of Directors. By considering the KPI results, the and employees considers the previous year's
Nomination and Remuneration Committee provides performance evaluation.
recommendations to the Board of Commissioners 2. Determination of variable remuneration
regarding the amount of remuneration that considering the achievement of Key Performance
members of the Bank's Board of Commissioners Indicators (KPI) of at least 80%.
and the Board of Directors should receive. These
recommendations are then submitted by the Board Variable Remuneration for the Board of
of Commissioners to shareholders through the GMS Commissioners, the Board of Directors and
to obtain approval. Employees
Variable remuneration is remuneration that is linked
In addition to focusing on achieving performance, to performance and risk, which is given in the form
the Bank also always pays attention to the of bonuses or other equivalent forms.
principle of prudence, which aims to encourage 1) Form and Reasons for Selecting Variable
prudent risk taking in order to maintain the Bank's Remuneration
business continuity in the long term. Therefore, BNI Variable compensation determined based on
implements a risk-based remuneration system by performance achievements, namely as follows:
determining Material Risk Takers (MRT) and also 1. Short Term Incentives
implementing a deferred remuneration payment Short Term Incentives are variable
scheme. The main types of risk in the remuneration compensation promised by the Company
policy are adjusted to a review of the Bank's risk at the beginning of the year to members
profile, which is determined annually by observing of the Board of Directors and Board of
market conditions, industrial developments, Commissioners as well as employees.
performance, certain positions, and the Bank's Short-Term Incentives aim to encourage
financial capabilities. This main risk profile has the motivation of members of the Board of
an impact on the implementation of variable Directors and Board of Commissioners as well
remuneration. Regarding this policy, BNI carries out as employees, providing direct rewards for
regular evaluations and studies in accordance with achieving and exceeding individual targets,
business needs and developments in the banking work unit targets, and company targets.
industry. 2. Long Term Incentives
Long Term Incentives, hereinafter referred to
The implementation of Bank remuneration is linked as LTI, is income provided by the Company to
to performance and risks, including: members of the Board of Directors and Board
of Commissioners whose performance and
governance have approached international
best practices.
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3. Bonuses d. Realization of Distribution of People's Business
Bonuses are variable compensation that Credit (KUR).
is not promised by the Company. Bonuses e. Sustainability Credit (Green Financing).
are given to employees in order to provide
appreciation for the Company's performance Independent Monitoring of Remuneration
achievements. Policy Implementation
In order to ensure the independence of remuneration,
2) Reasons for differences in variable remuneration BNI assigns internal audit function implementers
given to employees: to carry out control or supervision functions over
1. BNI applies the Position Group concept, the implementation of remuneration policies. The
which consists of Support, Business, and implementation of remuneration policies is also
Marketer Advisor. The provision of variable audited by external auditors.
remuneration will differ between job groups,
which is adjusted to a constant amount per Remuneration Policy Review
position group in question. Management periodically conducts reviews of the
2. The Company provides greater variable employee remuneration and welfare system. The
compensation for marketers due to the assessment is carried out by considering business
following: scale factors, business complexity factors, inflation
a) Marketers are profit makers. rates, company financial conditions and capabilities,
b) Encourage marketers to exceed and including generally accepted income levels in
predetermined targets. similar industries.
c) Appreciation for marketers.
External Consulting Services and Consultant
The factors causing differences in variable Duties Related to Remuneration Policy [ACGS
compensation are based on considerations of (B).D.3.1]
performance and competency achievements, BNI uses independent consultants in the field of
including work unit performance and company remuneration for the Board of Commissioners, the
performance. Board of Directors and Employees to obtain data
on the position of remuneration relative to market
Guaranteed Variable Remuneration Without conditions. In 2024, BNI used Willis Tower Watson
Conditions for Candidates for Board of Indonesia consultants to prepare a review of
Commissioners, Candidates for Board of remuneration policies and structures. The study was
Directors, and/or Candidates for Employees carried out by paying attention to the Company's
There is no variable remuneration that is internal and external conditions, including BNI and
unconditionally guaranteed by BNI to prospective industry performance.
Board of Directors, prospective Board of
Commissioners, and/or prospective employees Procedure for Determining Remuneration
during the first 1 (one) year of employment. for the Board of Commissioners and the
Board of Directors
Remuneration Policy Linked to Company The remuneration of the Board of Commissioners
Sustainability Performance and the Board of Directors is determined by the
Remuneration for the Board of Directors and GMS, first through the following procedures:
the Board of Commissioners is determined by 1. An independent remuneration consultant
considering Environmental, Social, and Governance prepares a study of the structure and nominal
(LST) aspects. In 2024, the remuneration of the remuneration based on market data and
Board of Directors and Board of Commissioners is considering the provisions of laws and
linked to the achievement of the Board of Directors' regulations, then submits it to the Nomination
KPIs for 2024, which include: and Remuneration Committee (KNR).
a. ESG Rating, which includes, among others: 2. The results of the independent consultant's study
1) Financing environmental impact are discussed at the KNR Meeting, and then
2) Consumer financial protection recommended to the Board of Commissioners.
3) Human capital development 3. KNR recommendations are discussed at the
4) Access to finance Board of Commissioners Meeting.
5) Privacy and data security 4. Remuneration proposals are submitted by the
6) Corporate governance Board of Commissioners to Series A Dwiwarna
7) Corporate behaviour Shareholders to be proposed on the GMS
b. Social and Environmental Responsibility (TJSL). agenda.
c. Averaged diversity in nominated talent (women
and young).
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5. The GMS gives approval to the proposed Remuneration for the Board of Directors and Board of
Commissioners and/or gives authority and power to Series A Dwiwarna Shareholders to determine the
remuneration of members of the Board of Commissioners, and approves the granting of authority and
power to the Board of Commissioners by first obtaining written approval from the Series A Dwiwarna
Shareholders to determine the Board of Directors' Remuneration. [ACGS D.3.12]
6. In the event that the GMS gives authority, the Series A Dwiwarna Shareholders determine the
Remuneration of the Board of Commissioners and the Board of Directors.
7. By taking into account the GMS resolution, the Board of Commissioners determines the Remuneration for
the Board of Directors based on the determination of Remuneration by Series A Dwiwarna Shareholders.
Remuneration Policy for the Board of Commissioners and the Board of Directors
1. The income of the Board of Directors and the Board of Commissioners is determined by the GMS.
2. Determination of income in the form of salary or honorarium, allowances, and permanent facilities is
carried out by considering business scale factors, business complexity factors, inflation rates, company
financial conditions and capabilities, and other relevant factors, and must not conflict with statutory
regulations.
3. The determination of income in the form of variable tantiem/performance incentives/Long Term
Incentives (LTI) (merit rating) is carried out by considering the Company's performance factors and
financial capabilities, as well as other relevant factors, including the generally accepted level of income
in the similar industry.
Indicators for Determining Remuneration for the Board of Commissioners and the Board of
Directors
Based on SOE Ministerial Regulation No. PER-3/MBU/03/2023 concerning Organs and Human Resources of
State-Owned Enterprises, determining the remuneration of the Board of Commissioners must consider the
following indicators:
1. Business scale factor.
2. Business complexity factor.
3. Inflation rate.
4. The Company's financial condition and capabilities; and
5. Other relevant factors, and must not conflict with statutory regulations.
Board of Commissioners Remuneration Structure [ACGS C.3.1, C.3.2]
The determination of remuneration components for members of the Bank's Board of Commissioners refers
to the provisions of SOE Ministerial Regulation No. PER-3/MBU/03/2023 concerning Organs and Human
Resources of State-Owned Enterprises and Letter of the Minister of BUMN No.SR-200/MBU/04/2024 dated
April 3, 2024 concerning the Determination of the Income of the Board of Directors and the Board of
Commissioners of PT Bank Negara Indonesia (Persero) Tbk in 2024. Disclosure of the types of remuneration
and facilities that the Bank's Board of Commissioners is entitled to receive is explained as follows:
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Remuneration Structure for the Board of Commissioners
Type of
Description
Remuneration/Facility
Honorarium
Honorarium • President Commissioner is 45% of the President Director’s salary;
Composition • Vice President Commissioner at 42.5% of the President Director’s salary;
• Commissioners amounting to 90% of the President Commissioner’s honorarium.
Allowances
Religious Holiday The Board of Commissioners is given a holiday allowance of 1 (one) times the honorarium.
Post-employment • Given during office (from effective appointment until termination);
Insurance • The premium borne by the Company is 25% (twenty five percent) of salary in one year;
• Selection of programs for post-service insurance is determined by the Board of Directors and
Board of Commissioners, coordinated by the unit that manages facilities and benefits for
members of the Board of Directors and Board of Commissioners;
• Premiums, contributions or other relevant terms for post-service insurance include premiums for
accident and death insurance.
Transportation The Board of Commissioners is given a transportation allowance of 20% (twenty percent) of the
honorarium.
Facilities
Health • Health facilities are provided in the form of health insurance or reimbursement for medical
expenses
• Health facilities are provided in the form of:
i. Health insurance program administered by the Social Security Administering Agency;
ii. Outpatient care and medication;
iii. Hospitalization and medication;
iv. Medical check-up.
• Health facilities are provided to members of the Commissioners as well as husband/wife and a
maximum of 3 (three) children who have not reached the age of 25 (twenty five) years, provided
that the child who is not yet 25 (twenty five) years old has ever been married or If you have ever
worked, the person concerned is not entitled to health facilities.
• In the event that the treating doctor provides a referral for treatment abroad, health facilities can
be provided in full or in part by taking into account the company’s financial capabilities.
• Medical check-ups are provided with the following conditions:
i. medical check-up is given 1 (one) time every year; and
ii. medical check-ups are carried out within the country.
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Type of
Description
Remuneration/Facility
Legal Aid • Legal assistance facilities are provided to members of the Board of Commissioners in the event that
actions/deeds occur for and on behalf of the position of members of the Board of Commissioners
which are related to the aims and objectives and business activities of the Company.
• Legal assistance facilities are provided by taking into account the principles of fairness,
transparency and accountability in accordance with applicable regulations, as well as taking into
account the Company’s financial capabilities.
• Legal aid facilities are provided in the form of:
i. financing legal services which includes the process of providing information, examining
witnesses, suspects and defendants in judicial institutions until obtaining a decision that has
permanent legal force, and preparation of related documents relating to this process;
ii. financing legal services as a witness or defendant in legal disputes in judicial institutions until
obtaining a decision that has permanent legal force, and preparation of related documents
relating to this process; and
iii. transportation and accommodation costs in connection with the legal process.
• Legal aid facilities can be charged to the Company only for 1 (one) legal service provider for 1
(one) specific case.
• The appointment of legal service providers is carried out by the Company in accordance with the
provisions for the procurement of goods and services that apply to the Company.
• In the event that a member of the Board of Commissioners uses a legal service provider of their
own choice or is involved in the process of appointing a legal service provider, whether at the
level of inquiry/investigation, court of first instance, appeal, cassation or judicial review, the costs
of the attorney/legal consultant are not borne/reimbursed by the Company.
• In the event that a member of the Board of Commissioners is acquitted/declared not guilty by a
court with a decision that has permanent legal force, then the legal aid facilities are at the expense
of the Company.
• As long as the legal matter does not yet have permanent legal force, the retirement insurance for
the Commissioner in question is not paid and is placed in a special account as collateral for the
legal costs incurred by the Company.
• The Company does not provide legal assistance facilities in the event that members of the Board
of Commissioners become witnesses, suspects or defendants due to criminal proceedings or
defendants due to proceedings other than criminal cases reported by:
i. Company;
ii. State, as a legal entity or state institution or government institution; or
iii. Certain parties determined by the GMS/Minister;
• Commissioners who use legal aid facilities must provide a duly stamped statement explaining
the following:
i. that the capacity of Commissioners in certain cases is not an individual;
ii. willing to use post-service insurance as collateral for legal costs incurred by the Company;
iii. willing to return the costs incurred for providing legal aid facilities to the Company if it is
proven that the capacity of the member of Commissioners concerned in the case is as an
individual; and
iv. willing to replace/refund the costs incurred by the company if a member of the Commissioner
is found guilty by a court with a decision that has permanent legal force.
• The Company must provide legal assistance facilities to former members of the Commissioners
in the event of legal problems arising because the person concerned carries out actions/deeds for
and on behalf of their position relating to the aims and objectives and business activities of the
Company, which they carried out while the person concerned served as a member of the Board
of Commissioners.
• Provisions regarding the provision of legal aid facilities, mutatis mutandis apply to the provision
of legal aid facilities for former Commissioners.
• Procedures for legal assistance for members of the Board of Commissioners are carried out in
accordance with applicable laws and regulations, in particular the Regulation of the Minister of
State for State-Owned Enterprises which regulates Guidelines for Determining the Income of
Directors, Board of Commissioners and Supervisory Boards of State-Owned Enterprises.
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Practices Governance Responsibility Commitment Statements
Total Nominal and Components of Remuneration for the Board of Commissioners [ACGS C.3.1,
C.3.2]
Disclosure of remuneration components for the Board of Commissioners is guided by SE OJK No. 40/
SEOJK.03/2016 concerning the Implementation of Governance in Providing Remuneration for Commercial
Banks and the results of the 2024 Annual GMS resolution, which stipulates that members of the BNI Board
of Commissioners are entitled to a certain amount of remuneration consisting of honorarium, transportation
allowance, holiday allowance, and other facilities such as health facilities and post-service insurance.
Detailed information regarding the remuneration structure and other facilities received by members of the
BNI Board of Commissioners in 2024 is as follows:
Remuneration Other Facilities in the Form of Nature Total
LTI Housing Transportation Health [ACGS
No. Name Position Holiday Housing Transportation Post-Service
Honorarium Tantiem Allocation (cannot be (cannot be (cannot be D.3.2,
Allowance Allowance Allowance Insurance D.3.4]
(2024-2026) owned) owned) owned)
1 Pradjoto President
Commissioner/
Independent
Commissioner
2 Pahala Vice President
Nugraha Commissioner
Mansury
3 Sigit Independent
Widyawan Commissioner
4 Askolani Commissioner
5 Asmawi Independent
Syam Commissioner
6 Septian Independent
Hario Seto Commissioner
7 Iman Independent
Sugema Commissioner
8 Erwin Independent
Rijanto Commissioner
Slamet
9 Fadlansyah Commissioner
Lubis
10 Robertus Commissioner
Billitea
11 Mohamad Commissioner
Yusuf
Permana
Total (IDR million) IDR24,950 IDR2,079 - IDR4,990 IDR172,380 IDR74,830 - - IDR4.631 IDR2.878 IDR286.739
Meanwhile, the remuneration package received by the Board of Commissioners when grouped based on
income level within 1 (one) year is as follows:
Group of Total Remuneration for the Board of Commissioners
Total Remuneration per Person Total Commissioner IDR million
> Rp2 billion 11 286.739
> Rp1 billion – Rp2 billion - -
> Rp500 million – Rp1 billion - -
< Rp500 million - -
2024 Annual Report
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In detail, the remuneration structure and facilities for members of the Board of Commissioners are as follows:
Remuneration and Facilities Packages Received by the Board of Commissioners
Amount Received in 1 (one) Year
Type of Remuneration and Facility Board of Commissioners
Person IDR million
a. Salary, bonus, regular allowance, tantiem, and other facilities in the form of 11 204.400
non-natura
b. Long Term Incentives (LTI) Allocation 2024-2026 11 74.830
Other Facilities in the Form of Nature (housing, Health insurance, and etc.):
a. Can be Owned 11 4.631
b. Cannot be Owned 11 2.878
Total 11 286.739
Fixed Remuneration for the Board of Commissioners
Fixed Remuneration Person Net (IDR million)
1. Cash 11 36.651
2. Shares/share-based instruments issued by the Bank 11 -
Variable Remuneration for the Board of Commissioners
a. Short Term Incentives (Tantiem) [ACGS C.3.3]
In 2024, the Bank has paidTantiem to the Board of Commissioners amounting to 2.76% (two-point seventy-
six percent) of the Bank's net profit for the period January 1, 2023-December 31, 2023. The Tantiem is
distributed to members of the Board of Commissioners in proportion to the basis for calculating the
President Director, namely, the President Commissioner at 45%, Deputy President Commissioner at
42.5%, and other Commissioners at 90% of the President Commissioner's tantiem. In order to comply
with Article 23 POJK No. 45/POJK.03/2015 concerning the Implementation of Governance in Providing
Remuneration for Commercial Banks, the Bank has paid Tantiem for the performance of the 2023 financial
year amounting to 20% (twenty percent) of the total Tantiem paid as Deferred Variable Remuneration to
the parties who are Material Risk Takers (MRT).
Tantiem in the form of deferred variable remuneration for MRT, in this case to members of the Non-
Independent Board of Commissioners, is given in the form of BNI shares, while to members of the
Independent Commissioners, it is given in cash in the form of deposits. In accordance with applicable
regulations, the Bank can postpone the payment of deferred Variable Remuneration (malus) or withdraw
Variable Remuneration that has been paid (clawback) to parties who become MRTs under certain
conditions. [ACGS D.3.13]
Amount Received in 1 (one) Year
Variable Remuneration Board of Commissioners
Person IDR million
Total 11 172.380
b. Long Term Incentives
Amount Received in 1 (one) Year
Long Term Incentives (LTI) Allocation Board of Commissioners
Person IDR million
Total 11 74.830
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Practices Governance Responsibility Commitment Statements
Board of Directors' Remuneration Structure [ACGS C.3.1, C.3.2]
The determination of remuneration components for members of the Bank's Board of Directors refers to
the provisions of Minister of State-Owned Enterprises Regulation No. PER-3/MBU/03/2023 concerning
Organs and Human Resources of State-Owned Enterprises and Letter of the Minister of SOE No. SR-200/
MBU/04/2024 dated April 3, 2024 concerning the Determination of the Income of the Board of Directors
and Board of Commissioners of PT Bank Negara Indonesia (Persero) Tbk in 2024. Disclosure of the types of
remuneration and facilities that BNI Board of Directors are entitled to receive is explained in the table below:
Remuneration Structure for Member of the Board of Directors
Type of
Remuneration/ Description
Facility
Salary
Salary • President Director is 100%;
Components • Vice President Director is 90% of the Salary of President Director;
• Other Directors is 85% of the salary of the President Director.
Allowances
Religious Members of the Board of Directors are given allowance for Religious Holiday for 1 (one) time salary each year.
Holidays
Post- • Post-employment Insurance, including the insurance program organized by the Employment Social
Employment Security Agency, is provided during his/her tenure.
Insurance • The premium borne by the Company is 25% (twenty-five percent) of salary in one year;
• The selection of the program for post-employment insurance is determined by the Board of Directors and
the Board of Commissioners coordinated by the unit that manages the facilities and benefits of members
of the Board of Directors and the Board of Commissioners;
• The provision of premiums, dues or other relevant terms for post-employment insurance includes
premiums for accident and life insurance.
Housing Members of the Board of Directors are entitled to a housing allowance including utility costs on a monthly
Allowance basis, the amount of which is determined by the Minister, amounting to IDR27,500,000 per month.
Facilities
Vehicles • Members of the Board of Directors are provided with 1 (one) official vehicle and 1 (one) driver which can be
used full time by members of the Board of Directors with overtime pay borne by the Company;
• Vehicle specifications and types are determined by the Company, with a maximum limit of 3,500 cc for oil-
fueled vehicles or a maximum limit of 100 kWh for battery electric vehicles.
• Maintenance costs and vehicle operational costs as well as other costs arising in connection with official
vehicle facilities are borne by the Company at cost (at cost);
• Members of the Board of Directors who ceased serving are required to return their official vehicles to the
Company within a period of no later than 30 (thirty) days.
Health • Health facilities are given in the forms of health insurance or reimbursement of medical expenses;
• Health facilities are provided in the forms of:
i. Health insurance program administered by the Social Security Administering Agency;
ii. Outpatient and medicine;
iii. Inpatient and medicine;
iv. Medical check-up, 1 (one) time every year and taken domestically.
• Health facilities are provided to members of the Board of Directors as well as husband/wife and a maximum
of 3 (three) children who have not yet reached the age of 25 (twenty five) years, provided that the child who
is not yet 25 (twenty five) years old has ever been married or have ever worked, the person concerned is not
entitled to health facilities.
• In the event that the treating doctor provides a referral for treatment abroad, The provision of health facilities
can be provided in full or in part by taking into account the company’s financial capabilities.
i. Medical check-ups are provided with the following conditions:
ii. Medical check-up is provided 1 (one) time every year; and
iii. Medical check-ups are carried out within the country.
2024 Annual Report
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Performa Management Company Management Discussion and Business Support
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Type of
Remuneration/ Description
Facility
Legal Aid • Legal assistance facilities are provided to members of the Board of Directors in the event of actions/deeds
for and on behalf of the position of members of the Board of Directors which are related to the aims and
objectives and business activities of the Company;
• Legal aid facilities are provided by taking into account the principles of fairness, transparency and
accountability in accordance with applicable regulations, as well as taking into account the Company’s
financial capabilities.
• Legal aid facilities are provided in the form of:
i. financing legal services which includes the process of providing information, examining witnesses,
suspects and defendants in judicial institutions until obtaining a decision that has permanent legal force,
and preparation of related documents relating to this process;
ii. financing legal services as a witness or defendant in legal disputes in judicial institutions until obtaining
a decision that has permanent legal force, and preparation of related documents relating to this process;
and
iii. transportation and accommodation costs in connection with the legal process.
• Legal aid facilities can be charged to the Company only for 1 (one) legal service provider for 1 (one) specific
case.
• The appointment of legal service providers is carried out by the Company in accordance with the provisions
for the procurement of goods and services that apply to the Company.
• In the event that a member of the Board of Directors uses a legal service provider of their own choice or is
involved in the process of appointing a legal service provider, whether at the level of inquiry/investigation,
court of first instance, appeal, cassation or judicial review, the costs of the attorney/legal consultant are not
borne/reimbursed by the Company.
• In the event that a member of the Board of Directors is acquitted/declared not guilty by a court with a
decision that has permanent legal force, then the legal aid facility is at the expense of the Company.
• As long as the legal matter does not yet have permanent legal force, post-service insurance for members of
the Board of Directors is not paid and is placed in a special account as collateral for legal costs incurred by
the Company.
• The Company does not provide legal assistance facilities in the event that members of the Board of Directors
become witnesses, suspects or defendants due to criminal proceedings or defendants due to proceedings
other than criminal cases reported by:
i. Company;
ii. The State, as a legal entity or State institution or government institution; or
iii. Certain parties determined by the GMS/Minister;
• Members of the Board of Directors who use legal aid facilities must provide a stamped statement stating the
following:
that the capacity of members of the Board of Directors in certain cases is not individual;
i. willing to use post-service insurance as collateral for legal costs incurred by the Company;
ii. willing to return the costs incurred for providing legal assistance facilities to the Company if it is proven
that the capacity of the member of the Board of Directors concerned in the case is an individual; and
iii. willing to replace/refund the costs incurred by the company if a member of the Board of Directors is found
guilty by a court with a decision that has permanent legal force.
• The company must provide legal assistance facilities to former members of the Board of Directors in the
event of legal problems arising because the person concerned carries out actions/deeds for and on behalf of
their position relating to the aims and objectives and business activities of the Company, which they carried
out while the person concerned served as a member of the Board of Directors.
• Provisions regarding the provision of legal aid facilities, mutatis mutandis apply to the provision of legal aid
facilities for former members of the Board of Directors.
• The legal assistance procedures for Directors are carried out in accordance with applicable laws and
regulations, in particular the Regulation of the Minister of State for State-Owned Enterprises which regulates
Guidelines for Determining the Income of Directors, Board of Commissioners and Supervisory Board of
State-Owned Enterprises.
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Practices Governance Responsibility Commitment Statements
Total Nominal and Remuneration Components of the Board of Directors [ACGS C.3.4]
Disclosure of the Board of Directors' remuneration components refers to SEOJK No. 40/SEOJK.03/2016
concerning the Implementation of Governance in Providing Remuneration for Commercial Banks and is
guided by the results of the 2024 Annual GMS resolution, which stipulates that members of the BNI Board
of Directors are entitled to a certain amount of remuneration consisting of basic salary, transportation
allowance, housing allowance, holiday allowance, and other facilities such as health facilities and post-
service insurance. Detailed information regarding the remuneration structure and other facilities received
by members of the BNI Board of Directors in 2024 is as follows:
Remuneration Other Facility in the form of Nature
Total
Post [ACGS
No. Name Position LTI Housing Transportation Health
Holiday Housing Transportation Employment D.3.2,
Salary Tantiem Allocation (Cannot be Cannot be Cannot be
Allowance Allowance Allowance (can be D.3.4]
(2024-2026) Owned) Owned Owned
Owned)
1 Royke Tumilaar President
Director
2 Putrama Wahju Deputy
Setyawan President
Director
3 Novita Widya Finance
Anggraini Director
4 Corina Leyla Retail
Karnalies Banking
Director
5 David Pirzada Risk
Management
Director
6 Ronny Venir Network
and Services
Director
7 Mucharom Human
Capital and
Compliance
Director
8 Toto Prasetio Technology
and
Operations
Director
9 I Made Enterprise
Sukajaya and
Commercial
Banking
Director
10 Hussein Paolo Digital and
Kartadjoemena Integrated
Transaction
Banking
Director
11 Agung Wholesale
Prabowo and
International
Banking
Director
12 Munadi Institutional
Herlambang* Banking
Director
Total (IDR million) IDR57,408 IDR4,784 IDR3,960 - IDR403.965 IDR158,925 - IDR9,192 IDR10,685 IDR2,535 IDR651,454
* Has not been effective
2024 Annual Report
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Performa Management Company Management Discussion and Business Support
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Meanwhile, the remuneration package received by the Board of Directors when grouped based on income
level within 1 (one) year is as follows:
Group Total Board of Directors Remuneration
Total Remuneration per Person Total Directors IDR million
> Rp2 billion 12 651.454
> Rp1 billion – Rp2 billion - -
> Rp500 juta – Rp1 billion - -
< Rp500 million - -
In detail, the remuneration structure and facilities for members of the Board of Directors are as follows:
Group of Total Remuneration of the Board of Directors
Amount Received in 1 (one) Year
Type of Remuneration and Facilities Board of Directors
Person IDR million
a. Salary, bonus, routine allowance, 12 470.117
tantiem, and other facilities in non-
natura form
b. Allocation of Long Term Incentives 12 158.925
(LTI) in 2024-2026
Other facilities in kind (housing, health insurance, etc.) which:
a. Can be owned 12 10.685
b. Cannot be owned 12 11.727
Total 12 651.454
Fixed Remuneration for the Board of Directors
Fixed Remuneration Person Net (IDR million)
1. Cash 12 86.029
2. Shares/share-based instruments issued by the Bank 12 -
Variable Remuneration for the Board of Directors
a. Short Term Incentives (Tantiem)
In 2024, the Bank has paid Tantiem to the Board of Directors amounting to 2.76% (two-point seventy-
six percent) of the Bank's net profit for the period January 1, 2023-December 31, 2023. The Tantiem is
distributed to members of the Board of Directors in proportion to the basis for calculating the President
Director, namely the Deputy President Director at 90%, and other members of the Board of Directors
at 85%. In order to comply with Article 23 POJK No. 45/POJK.03/2015 concerning the Implementation
of Governance in Providing Remuneration for Commercial Banks, the Bank has paid Tantiem for the
performance of the 2023 financial year amounting to 20% (twenty percent) of the total Tantiem paid as
Deferred Variable Remuneration to the parties who are Material Risk Takers (MRT).
Tantiem in the form of variable remuneration, which is deferred to MRT, in this case to members of
the Board of Directors, is given in the form of BNI shares. In accordance with applicable regulations,
the Bank can postpone the payment of deferred Variable Remuneration (malus) or withdraw Variable
Remuneration that has been paid (clawback) to parties who become MRTs under certain conditions. [ACGS
D.3.13]
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Amount Received in 1 (one) Year
Variable Remuneration
Person IDR million
Total 12 403,965
b. Long Term Incentives
Amount Received in 1 (one) Year
Long Term Incentives (LTI) Allocation
Person IDR million
Total 12 158,925
Stock Options Owned by the Board of Commissioners, the Board of Directors, and Executive
Officers
Throughout 2024, there were no BNI share options held by members of the Board of Commissioners, the
Board of Directors, and Executive Officers.
Variable Remuneration for Employees
a. Annual Bonus and Discretionary Bonus
Amount Received in 1 (one) Year
Variable Remuneration
Person IDR million
Total 25.682 1,205,880
b. Employee Stock Allocation (ESA) and Retention Program
Amount Received in 1 (one) Year
Long Term Incentives (LTI) Allocation
Person IDR million
Total 1,138 101,847
Fixed Remuneration for MRT
Fixed Remuneration
No MRT Party
Cash (IDR Million Net) Shares (IDR Million Net)
1 Board of Commissioners 36.651 -
2 Board of Directors 86.029 -
3 SEVP 21.423 -
2024 Annual Report
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Variable Remuneration for MRT for 1 (one) Year (2024)
Variable Remuneration
Non Deferred Deferred
No MRT Party
Cash Cash
Shares Shares
(Rp Million) (Rp Million)
1 Board of Commissioners
a. Independent Commissioner 57.161 - 14.290 -
b. Non Independent Commissioner 34.119 - - 1.762.932
2 Board of Directors 213.201 - - 11.016.022
3 SEVP 23.125 5.781 2.781.806
Quantitative Information for Parties in the Material Risk Takers (MRT) Category
BNI designated members of the Board of Commissioners, the Board of Directors, and Senior Executive
Vice President (SEVP) as Material Risk Takers (MRT). Quantitative information regarding the total remaining
deferred remuneration that is exposed to both implicit and explicit adjustments, the total reduction in
remuneration due to explicit adjustments during the reporting period, and the total reduction in remuneration
due to implicit adjustments during the reporting period is as follows:
2024 2023
Total Deduction During Total Deduction During
Reporting Period Reporting Period
Types of Variable
Remuneration Deferred Due to Due to Deferred Due to Due to
Remaining Explicit Implicit Total Remaining Explicit Implicit Total
Adjustment Adjustment (A)+(B) Adjustment Adjustment (A)+(B)
(A) (B) (A) (B)
Board of Commissioners and Board of Directors
Cash (IDR million) IDR14,290 - - - IDR2,786 - - -
Shares/Share-based 12,778,954 - - - 2,421,468 - - -
instruments issued by shares shares
the Bank (in number
of shares and nominal
amount of million
Rupiah representing
the conversion of
such shares)
SEVP
Cash (IDR million) - - - - - - - -
Shares/Share-based 2,781,806 - - - 385,320 - - -
instruments issued by shares shares
the Bank (in number
of shares and nominal
amount of million
Rupiah representing
the conversion of
such shares)
BNI implements Malus and Clawback policies on variable remuneration given to parties categorized as MRTs. There was no reduction in remuneration in the
reporting period of 2024 and 2023 due to the absence of Clawback triggers for each MRT which caused a reduction in Remuneration.
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Practices Governance Responsibility Commitment Statements
Highest and Lowest Salary Ratio
BNI pays attention to the principle of justice by continuing to strive for competitive remuneration to attract
and retain the best talent. BNI's remuneration policy has been adapted to applicable laws and regulations.
The following is the ratio of the highest and lowest salaries at BNI:
Subject 2024 2023
Highest and lowest Board of Commissioners salary ratio 1.11:1 1.11:1
Highest and lowest Board of Directors salary ratio 1.18:1 1.18:1
Highest Board of Directors salary ratio and highest employee salary ratio 2.53:1 2.50:1
Highest and lowest employee salary ratio 38.29:1 38.18:1
Total Severance Pay Given to Employees Affected by Termination of Employment and Total
Nominal Severance Pay Paid
In 2024, a number of employees were terminated because they have reached retirement age or applied for
early retirement at their own request. In this regard, the Bank has paid nominal severance pay in accordance
with the applicable statutory provisions with the following description:
No. Nominal amount of severance pay Total Employee
1. > Rp1 billion 5 persons
2. > Rp500 million - Rp1 billion 16 persons
3. < Rp500 million 949 persons
2024 Annual Report
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Diversity of the Board of Commissioners
and the Board of Directors [ACGS (B)E.1.2]
BOARD OF COMMISSIONERS AND BOARD DIVERSITY IN THE COMPOSITION
OF DIRECTORS DIVERSITY POLICY OF MEMBERS OF THE BOARD OF
COMMISSIONERS
Diversity in the Board of Commissioners and the
Board of Directors is an important pillar in good Aspects of diversity in the composition of members of
corporate governance practices. By creating a the Board of Commissioners include, among others:
combination of characteristics in top management, 1. Education/skills/work experience, having at least:
it is expected that it will further enrich the Board of a. 1 (one) member who has an educational
Directors’ perspective in formulating appropriate background/expertise/work experience in the
and effective business strategies amidst the rapid field of economics/business/finance;
challenges of the financial industry, as well as b. 1 (one) member who has educational
support objective discussions and decision-making, background/skills/work experience in the
in line with the company’s goals and long-term banking industry;
strategy. The General Meeting of Shareholders has c. 1 (one) member who has an educational
appointed members of the Board of Directors and background/expertise/work experience in the
Board of Commissioners with a diverse composition field of risk management.
based on age, educational background, expertise, 2. Gender
work experience, and gender. [ACGS D.4.6] Considering the gender diversity of members of
the Board of Commissioners, with at least 1 (one)
BNI has a Diversity Policy for the Board of member of the Board of Commissioners being
Commissioners and the Board of Directors, which is female.
prepared based on provisions in the fields of Capital 3. Age
Markets, Banking, and international best practices. a. The majority of members of the Board
Good Corporate Governance Policy, Company of Commissioners are over 50 years old
Guidelines No. IN/097/CMP/001 dated August 28, (experienced and mature).
2024, which has been updated and approved by b. There are members of the Board of
the Board of Commissioners through a Letter from Commissioners aged less than 50 years old
the BNI Board of Commissioners No. DK/237 dated (young leader).
December 31, 2024 regulates that the replacement 4. Independence
and/or appointment of members of the Board of a. At least 50% (fifty percent) of the members of
Commissioners and the Board of Directors prioritizes the Board of Commissioners are Independent
professional composition, independence, suitability Commissioners.
of competence, and pays attention to diversity in b. Former members of the Board of Directors
terms of education (field of study), work experience, or Executive Officers or parties who have a
age, expertise and representation of female, without relationship with the Bank who may influence
distinction of ethnicity, religion and race, which is the person’s ability to act independently must
required appropriately in carrying out the duties undergo a cooling-off period of at least 1
and responsibilities of the Board of Directors and (one) year prior to becoming an Independent
Board of Commissioners. The diversity policy is Commissioner.
intended to be a reference in the succession policy
for members of the Board of Directors and Board of DIVERSITY IN THE COMPOSITION OF
Commissioners, ensuring that BNI has a talent pool BOARD OF DIRECTORS MEMBERS
that is in line with the diversity policy targets for the
composition of the Board of Directors and Board of Aspects of diversity in the composition of members
Commissioners. of the Board of Directors include, among others:
1. Education/skills/work experience, having at least:
a. 1 (one) member who has an educational
background/expertise/work experience in the
field of economics/business/finance;
b. 1 (one) member who has educational
background/skills/work experience in the
banking industry;
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c. 1 (one) member who has an educational Directors are over 50 years old (experienced
background/expertise/work experience in the and mature).
field of risk management. b. There are members of the Board of Directors
2. Gender aged less than 50 years (young leaders).
Considering the gender diversity of members 4. Independence
of the Board of Directors, with at least 1 (one) The majority of members of the Board of
member of the Board of Directors being female. Directors are parties who are independent of the
3. Age Bank’s controlling shareholders.
a. The majority of members of the Board of
ACHIEVEMENTS OF THE BOARD OF COMMISSIONERS AND BOARD OF DIRECTORS’
COMPOSITION DIVERSITY POLICY [ACGS (B).D.1.2]
In general, the composition of members of BNI’s Board of Commissioners and Board of Directors in 2024
has fulfilled the diversity aspect as regulated in statutory regulations and the Diversity Policy for the Board
of Commissioners and the Board of Directors.
Achievements of Diversity in the Composition of Members of the Board of Commissioners
Objectives Achievement
Work Diverse work experience, including:
experience 1. Experience in economics/business:
[ACGS D.4.6] Experienced as a Member of the National Economic Council of the Republic of Indonesia,
Executive Director of the Macroprudential Policy Department of Bank Indonesia, lecturer in
the fields of economics, business, and public policy planning, Board of Director/Board of
Commissioners/Executive Officers at non-banking companies, and investment analyst.
2. Experience in the banking sector:
Experienced as a Board of Director/Board of Commissioners/Executive Officer, senior
position holder in a bank or other financial services institution, Deputy Governor of Bank
Indonesia, Member of the Board of Commissioners of the Deposit Insurance Corporation,
banking supervisor, and Supervisory Board.
3. Experience in Government:
Experienced as Deputy Cabinet Secretary, Deputy Minister of SOE, Deputy Minister of
Foreign Affairs, Director General at the Ministry of Finance, Deputy Minister of SOE, and
Deputy Minister of State Secretariat.
4. Experience in the field of Risk Management:
All members of the Board of Commissioners have Competency Certification in the Field
of Banking Risk Management Qualification 6 (six). There are members of the Board of
Commissioners who are experienced as members of the Code of Ethics Board of the Risk
Management Certification Body.
Independence There are 6 (six) of the total 11 (eleven) members of the Board of Commissioners who are
Independent Commissioners.
Age The majority of members of the Board of Commissioners are over 50 years old and there is 1
(one) member of the Board of Commissioners who is less than 50 years old.
Gender All members of the Board of Commissioners are men. In carrying out its duties, the Board of
Commissioners is assisted by Independent Members of the Board of Commissioners Committee
who are male and female. There are 3 (three) female out of a total of 6 (six) Independent
Members of the Board of Commissioners Committee.
Every proposal for replacement and/or appointment of members of the Board of Commissioners
considers the recommendations of the Nomination and Remuneration Committee, which
always considers diversity aspects, one of which is related to gender.
Achievements of Diversity in the Composition of the Board of Directors
Objectives Achievement
Education The educational levels of members of the Board of Directors are varied, including Bachelor and
Master levels, with various educational fields such as economics and development studies,
financial management, business, accounting, risk management, forestry, agriculture, physics,
engineering, animal husbandry, and agribusiness.
Work Members of the Board of Directors have a variety of work experiences, namely as members
Experience of the Board of Directors and Board of Commissioners of banks, non-bank financial services
institutions, and non-financial services companies.
Independence All members of the Board of Directors are independent parties from the controlling shareholders
of the Bank and have no affiliation with fellow members of the Board of Directors and Board of
Commissioners.
Age The majority of members of the Board of Directors are over 50 years old, and there are 3 (three)
members of the Board of Directors who are less than 50 years old.
Gender There are 2 (two) members of the Board of Directors who are female out of a total of 12 (twelve)
members of the Board of Directors.
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Disclosure of Affiliation Relationships
Among The Board of Commissioners,
Board of Directors, and Controlling
Shareholders
In alignment with the principles of good corporate In this annual report, the Bank transparently discloses
governance as stipulated in POJK No. 17 of 2023 information regarding the affiliation relationships of
regarding the Implementation of Governance for the Board of Commissioners and Board of Directors,
Commercial Banks, BNI ensures that all serving including:
members of the Board of Commissioners and Board 1. Affiliation relationships among members of the
of Directors act independently and are free from any Board of Directors;
activities that may result in conflicts of interest, which 2. Affiliation relationships between members of the
could impair their ability to perform their duties Board of Directors and members of the Board of
professionally, objectively, and independently. This Commissioners;
is evidenced by the absence of familial, financial, 3. Affiliation relationships between members of
or managerial affiliations among members of the the Board of Directors and the Major and/or
Board of Commissioners, Board of Directors, and Controlling Shareholders;
controlling shareholders. BNI ensures that no 4. Affiliation relationships among members of the
members of the Board of Commissioners or Board of Board of Commissioners; and
Directors have familial relationships up to the third 5. Affiliation relationships between members of the
degree, whether through direct lineage or collateral Board of Commissioners and the Major and/or
lineage, including relationships established through Controlling Shareholders.
marriage.
BOARD OF COMMISSIONERS
Disclosure of the independence and affiliation relationships of members of the Board of Commissioners is
presented in the table below:
Affiliated Relationships with Other Members of the Board of Commissioners, Members of the Board of
Directors, and Controlling Shareholders
Family Relationship up to the
Financial Relationship With Management
Second Degree with
Relations
Major and Major and with Other
Name Position Board of Board of Board of Board of
Controlling Controlling Companies
Commissioners Directors Commissioners Directors
Shareholders*) Shareholders*)
Yes No Yes No Yes No Yes No Yes No Yes No Yes No
Pradjoto President
Commissioner/
Independent
Commissioner
Pahala Vice President
Nugraha Commissioner
Mansury
Sigit Independent
Widyawan Commissioner
Askolani Commissioner
Asmawi Independent
Syam Commissioner
Iman Independent
Sugema Commissioner
Septian Hario Independent
Seto Commissioner
Erwin Rijanto Independent
Slamet Commissioner
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Family Relationship up to the
Financial Relationship With Management
Second Degree with
Relations
Major and Major and with Other
Name Position Board of Board of Board of Board of
Controlling Controlling Companies
Commissioners Directors Commissioners Directors
Shareholders*) Shareholders*)
Yes No Yes No Yes No Yes No Yes No Yes No Yes No
Fadlansyah Commissioner
Lubis
Robertus Commissioner
Billitea
Mohamad Commissioner
Yusuf
Permana
*) Directly or indirectly
BOARD OF DIRECTORS
Disclosure of independence and affiliation of members of the Board of Directors can be seen in the table
below:
Affiliated Relationships with Other Members of the Board of Directors, Members of the Board of
Commissioners, and Controlling Shareholders
Family Relationship up to the Second Degree
Financial Relationship With Management
with
Relations
Major and Major and with Other
Name Position Board of Board of Board of Board of
Controlling Controlling Companies
Commissioners Directors Commissioners Directors
Shareholders*) Shareholders*)
Yes No Yes No Yes No Yes No Yes No Yes No Yes No
Royke Tumilaar President
Director
Putrama Wahju Deputy
Setyawan President
Director
Corina Leyla Retail Banking
Karnalies Director
Novita Widya Finance
Anggraini Director
Digital and
Hussein Paolo Integrated
Kartadjoemena Transaction
Banking
David Pirzada Risk
Management
Director
I Made Sukajaya Enterprise and
Commercial
Banking
Director
Ronny Venir Network
and Services
Director
Munadi Institutional
Herlambang** Banking
Director
Toto Prasetio Director of
Technology
and Operations
Director
Agung Prabowo Wholesale and
International
Banking
Director
Mucharom Human Capital
and Compliance
Director
*) Directly or indirectly
**) Has not been effective
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Committees under
the Board of Commissioners
To enhance the effectiveness of its supervisory 6) Regulation of the Minister of State-Owned
and advisory functions for the Board of Directors, Enterprises of the Republic of Indonesia No.
the Board of Commissioners is authorized to PER-2/MBU/03/2023 concerning Governance
establish several committees under its oversight, Guidelines and Significant Corporate Activities
namely the Audit Committee, the Remuneration for State-Owned Enterprises;
and Nomination Committee, the Risk Monitoring 7) Regulation of the Minister of State-Owned
Committee, and the Integrated Governance Enterprises of the Republic of Indonesia No. PER-
Committee. The establishment of these committees 3/MBU/03/2023 concerning Organs and Human
has been carried out in compliance with applicable Resources of State-Owned Enterprises; and
laws and regulations governing publicly listed 8) Board of Commissioners’ Decree No. KEP/05/
companies, the banking sector, and State-Owned DK/2000 dated July 28, 2000, concerning the
Enterprises (BUMN). Establishment of the Audit Committee.
Audit Committee [ACGS D.2.18] Audit Committee Charter [ACGS D.2.21]
In carrying out its duties and responsibilities, all
members of the Audit Committee must adhere to
The Board of Commissioners has established the the Audit Committee Charter, which was ratified
Audit Committee to assist in the execution of its through the Board of Commissioners’ Decree No.
supervisory duties and functions. This includes KEP/018/DK/2024 dated June 6, 2024, concerning
reviewing the Bank’s internal control system, the the Audit Committee Charter and Code of Ethics of
quality of its Financial Statements, the effectiveness the Audit Committee of PT Bank Negara Indonesia
of the Internal Audit function, and the overall (Persero) Tbk. The Audit Committee Charter is a
implementation of the Board of Directors’ functions written document that regulates the committee’s
in accordance with prevailing laws and regulations structure, membership requirements, tenure, duties
as well as Good Corporate Governance (GCG) and responsibilities, authority, meeting procedures,
principles. and reporting obligations. The charter also outlines
the Audit Committee’s Code of Ethics, which
Legal Basis for the Establishment of the includes integrity, objectivity and independence,
Audit Committee competence, and confidentiality.
The legal basis for the establishment of BNI’s Audit
Committee refers to the following regulations: The scope of the Audit Committee Charter includes:
1) Financial Services Authority (OJK) Regulation 1. Legal basis;
No. 55/POJK.04/2015 dated December 23, 2. Organizational structure and membership of the
2015, concerning the Establishment and Audit Committee;
Implementation Guidelines for the Audit 3. Membership requirements of the Audit
Committee; Committee;
2) Financial Services Authority (OJK) Regulation 4. Duties and responsibilities of the Audit
No. 1/POJK.03/2019 dated January 28, 2019, Committee;
concerning the Implementation of the Internal 5. Term of office of the Audit Committee;
Audit Function in Commercial Banks; 6. Authority of the Audit Committee;
3) Financial Services Authority (OJK) Regulation 7. Audit Committee meetings; and
No. 9 of 2023, concerning the Use of Public 8. Reporting.
Accountants and Public Accounting Firms in
Financial Services Activities; The Audit Committee Charter is reviewed periodically
4) Financial Services Authority (OJK) Regulation and may be updated as necessary while complying
No. 17 of 2023, concerning the Implementation with applicable laws and regulations. The latest
of Governance for Commercial Banks; update to the Audit Committee Charter was on June
5) Financial Services Authority (OJK) Regulation No. 6, 2024, and it has been published on BNI’s website:
15 of 2024, concerning the Integrity of Financial (https://www.bni.co.id/Portals/1/BNI/Perusahaan/
Reporting; Docs/Piagam-Komite-Audit-2024.pdf].
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Duties and Responsibilities of the Audit i. Act honestly, diligently, and responsibly;
Committee ii. Comply with legal regulations and make
The Audit Committee has the following duties and disclosures in accordance with legal and
responsibilities: professional standards;
a. Ensuring the existence of adequate evaluation iii. Uphold professionalism and encourage
procedures for all information disclosed by the others to act professionally;
Bank; iv. Respect and support BNI’s established Vision
b. Reviewing financial information issued by the and Mission;
Bank to the public and/or regulatory authorities, v. Refrain from engaging in illegal activities or
including financial statements, projections, and actions that could undermine the credibility of
other reports related to the Bank’s financial the Audit Committee; and
information; vi. Avoid intentional misrepresentation or
c. Conducting reviews of compliance with laws and manipulation in carrying out their assigned
regulations relating to the Bank’s activities; duties and responsibilities.
d. Providing an independent opinion in the event of
a difference of opinion between management and 2. Objectivity and Independence
the Accountant regarding the services provided Audit Committee members provide fair and
and non-conformity of the audit implementation balanced assessments based on relevant
by the Public Accounting Firm with applicable conditions without being influenced by personal
audit standards; or external interests. In carrying out their duties,
e. Provide recommendations to the Board Audit Committee Members must:
of Commissioners based on the results of i. Maintain impartiality and prioritize
the evaluation regarding the appointment, stakeholders’ interests above personal
reappointment, and dismissal or replacement interests;
of KAP and/or AP who will audit the financial ii. Disclose all material facts that, if withheld,
statements based on independence, scope of could obscure the accuracy of reports;
assignment, and service fees; [ACGS D.2.24] iii. Declare any relationships that could affect
f. Reviewing complaints related to the Bank’s their judgment and create conflicts of interest;
accounting and financial reporting processes; and
g. Recommending improvements to the iv. Not accept anything that could compromise
management control system and its or influence professional judgment.
implementation;
h. Analyzing and advising the Board of 3. Competence
Commissioners regarding potential conflicts of Audit Committee members utilize their
interest; knowledge, skills, and experience to fulfill their
i. Identifying matters requiring the attention of duties, responsibilities, and authority. They must:
the Board of Commissioners and other duties i. Carry out the duties, responsibilities and
assigned to the Board; authority given in accordance with the
j. Performing risk management-related tasks as competencies possessed;
stipulated by regulations; ii. Maintain and improve knowledge and skills
k. Maintaining the confidentiality of documents, continuously.
data, and information; and
l. Carrying out other assignments from the Board 4. Confidentiality
of Commissioners as regulated in the Audit Audit Committee members safeguard
Committee Charter. confidential Bank information and uphold
professional secrecy in accordance with the
Audit Committee Code of Ethics Bank’s policies and applicable regulations.
In performing its duties and responsibilities, the In carrying out their duties, Audit Committee
Audit Committee adheres to the following principles: Members must:
1. Integrity
Audit Committee members are committed to
consistently aligning thoughts, words, and
actions with fundamental ethical principles. In
executing their duties, they must:
2024 Annual Report
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i. Exercise prudence in using and protecting a maximum period of 2 (two) working days after the
information obtained in their role; and appointment or dismissal.
ii. Not use confidential information for personal
or external interests unless legally or Structure, Membership, and Expertise of the
professionally required. Audit Committee
The composition of BNI’s Audit Committee complies
Authority of the Audit Committee with applicable regulations and includes:
The Audit Committee is granted the following 1) The Audit Committee is formed by and is
authorities: responsible to the Board of Commissioners;
1) Accessing corporate documents, data, and 2) Members of the Audit Committee are appointed
information on employees, funds, assets, and and dismissed by the Board of Commissioners;
resources, including all Bank activities; 3) Members of the Audit Committee consist of at
2) Communicating directly with employees, least:
including the Board of Directors, as well as a. One Independent Commissioner;
internal audit, risk management, and external b. One Independent Member with expertise in
auditors regarding their responsibilities; finance or accounting; and
3) Engaging independent external parties as needed c. One Independent Member with expertise in
to support its tasks (if necessary); and law or banking.
4) Exercising other authorities granted by the Board 4) Independent Commissioners and Independent
of Commissioners. Parties who are members of the Audit Committee
must be at least 51% (fifty one percent) of the total
Appointment, Dismissal, and Term of Office number of members of the Audit Committee;
of Audit Committee Members 5) The Chairman of the Audit Committee may
Under OJK Regulation No. 17 of 2023 and BNI’s only hold concurrent positions as chairman
Audit Committee Charter, the term of office for of a committee in a maximum of 1 (one) other
Audit Committee members appointed during the committee;
tenure of the Board of Commissioners expires 6) Members of the Audit Committee who are
concurrently with the Commissioners’ tenure and Independent Commissioners act as Chairman of
may not exceed their tenure as Commissioners, the Audit Committee. In the event that there is
and can be re-elected only for 1 (one) subsequent more than one Independent Commissioner who
period. Meanwhile, the term of office of members of is a member of the Audit Committee, one of them
the Audit Committee who come from independent will act as Chairman of the Audit Committee.
parties is a maximum of 3 (three) years and can be
extended once for 2 (two) years of office so that the Number, Structure, and Composition of
term of office of members of the Audit Committee Audit Committee Membership
who come from independent parties is a maximum The Audit Committee consists of a chairman and
of 5 (five) years, without reducing the right of the members who must be entirely independent and
Board of Commissioners to be able to dismiss may come from outside the Bank, consisting of at
members of the committee at any time before the least 3 (three) people, consisting of 1 Independent
end of their term of appointment. Commissioner, 1 Independent Party who has
expertise in finance or accounting and 1 Independent
If the Audit Committee Chair, who is also a Party who has expertise in law or banking. Members
Commissioner, resigns before completing their term, of the Audit Committee who are not members of
another Independent Commissioner will assume the the Board of Commissioners are a maximum of 2
role. The President Commissioner cannot serve as (two) people. In addition, BNI’s internal policy also
the Audit Committee Chair unless under exceptional stipulates that Members of the Board of Directors
circumstances, which must be justified in the are prohibited from becoming members of the Audit
Annual Report. The Chairman and members of Committee.
the Audit Committee are appointed and dismissed
by the Board of Commissioners. The appointment In 2024, the BNI Audit Committee consisted of 5
and dismissal of members of the Audit Committee (five) members, including 3 (three) Independent
are reported to the GMS/Minister, and must be Commissioners where one of them serves as
submitted to the Financial Services Authority within Chairman and 2 (two) others are Independent
Parties who have competence and qualifications
794 Transforming the Future, Empowering Indonesia
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in accounting and banking finance. This composition shows that all parties appointed and serving as
Chairpersons or members of the BNI Audit Committee are independent parties, either as Independent
Commissioners of the Bank or professionals from outside the Bank. [ACGS D.2.19, D.2.20]
The number, composition, membership composition and independence of all members of the Audit
Committee are ensured to have met the provisions set out in the Audit Committee Charter. The following is
the composition of the BNI Audit Committee members throughout 2024:
January 1, 2024 – December 31, 2024 Period
Position at the Bank
Name Position Term of Office Period
[ACGS D.2.20]
Asmawi Syam Chairman July 20, 2020-present First Independent
Commissioner
Sigit Widyawan Member September 8, 2020 - present Second Independent
Commissioner
Iman Sugema Member September 8, 2020 - present First Independent
Commissioner
Human Brillianto Independent Member January 25, 2021 - present Second -
Suhendi Muharam Independent Member July 5, 2021 - present Second -
As a form of compliance with POJK No. 55/POJK.04/2015 dated 23 December 2015 concerning the
Establishment and Guidelines for the Implementation of the Audit Committee, information regarding the
appointment and dismissal of the Audit Committee has been submitted to the OJK within a maximum
period of 2 (two) working days after the appointment or dismissal, and has been published on the Stock
Exchange website and/or the Bank’s website.
Audit Committee Profile
Chairman of the Audit Committee [ACGS D.2.20]
Asmawi Syam
Legal Basis of Board of Commissioners Decree No. KEP/038/DK/2020 dated July 20, 2020
Appointment
Term of Office July 20, 2020 - Present
Professional Certication - Certification of Competence in Banking Risk Management Qualification 7
- Indonesia Internal Audit Practitioner (IIAP) Certification
- Certified Governance Oversight Professional (CGOP)
Complete Profile The profile of the Audit Committee Chairman Asmawi Syam can be found in the Board of
Commissioners’ profile section in the Company Profile chapter
Member of the Audit Committee, concurrently as the Board of Commissioners
Sigit Widyawan
Legal Basis of Board of Commissioners Decree No. KEP/038/DK/2020 dated September 8, 2020
Appointment
Term of Office September 8, 2020 - Present
Professional Certication - Certification of Competence in Banking Risk Management Qualification 6
- Indonesia Internal Audit Practitioner (IIAP) Certification
Complete Profile Audit Committee Member, Sigit Widyawan, profile can be found in the of the Board of Commissioners
Profiles.
Iman Sugema
Legal Basis of Board of Commissioners Decree No. KEP/039/DK/2020 dated September 8, 2020
Appointment
Term of Office September 8, 2020 - Present
Professional Certication - Certification of Competence in Banking Risk Management Qualification 6
- Indonesia Internal Audit Practitioner (IIAP) Certification
Complete Profile Audit Committee Member, Iman Sugema, profile can be found in the of the Board of Commissioners
Profiles.
2024 Annual Report
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Member of the Audit Committee from Independent Party
Human Brillianto
Audit Committee Independent Member
Age Professional Certifications and/or Training
61 years old as of December 31, 2024 • Risk Management Certification Level 2
• Certification in Audit Committee Practices (CACP)
Nationality
Indonesian citizen Work Experience
• Branch Manager in several regions, PT Bank Rakyat Indonesia
Domicile Tbk (1993-2000)
Jakarta, Indonesia • Middle Staff of Retail Business Division, PT Bank Rakyat
Indonesia Tbk (2000-2002)
Education • Group Head General Business Division, PT Bank Rakyat
• Bachelor (S1) in Economics from Krisnadwipayana University Indonesia Tbk (2002-2005)
(1987) • Senior Internal Audit Auditor, PT Bank Rakyat Indonesia Tbk
• Masters (S2) in Agribusiness Management from Gajah Mada (2005-2009)
University (2005) • Group Head of Internal Audit, PT Bank Rakyat Indonesia Tbk
(2009-2018)
Legal Basis for Appointment • Deputy Inspector for Makassar Region, PT Bank Rakyat
• Appointed for the first time as Independent Member of the Indonesia Tbk (2018-2019)
Audit Committee through Board of Commissioners Decree of • Independent Member of the Audit Committee of PT Bank
the No. KEP/004/DK/2021/ dated January 25, 2021. Negara Indonesia (Persero) Tbk (2021-present)
• Reappointed as an Independent Member of the Audit
Committee through Board of Commissioners Decree No. Concurrent Positions
KEP/003/DK/2024 dated January 21, 2024. No concurrent positions either internally at BNI or externally.
Term of Office
January 25, 2021 - Present (Second Period)
Suhendi Muharam
Audit Committee Independent Member
Age Work Experience
62 years old as of December 31, 2024 • Head of Operations, Bandung Buah Batu Branch, Bank CIMB
Niaga (1991-1992)
• Operational Audit Staff, Bank CIMB Niaga (1992-1995)
Nationality • Staff (Officer) Audit Policy and Administration, Bank CIMB
Indonesian citizen Niaga (1995-1997)
• Head of Audit Policy and Administration, Bank CIMB Niaga
Domicile (19971999)
Jakarta, Indonesia • Head of Audit Resident IV, Bank CIMB Niaga (period of office:
1999-2000)
Education • Head of Asset Risk Audit Division, Bank CIMB Niaga (2000-
• Bachelor’s Degree in Engineering from Institut Teknologi 2001)
Bandung (1987) • Head of Information Systems Technology Audit Division, Bank
• Master of Management Degree from Universitas Gadjah CIMB Niaga (2001-2005)
Mada (2005) • Information Security and Systems Group Head, Bank CIMB
Niaga (2006-2008)
Legal Basis for Appointment • System Operation and Assurance Group Head, Bank CIMB
• Appointed for the first time as Audit Committee Independent Niaga (2008-2009)
Member in July 2021 based on Board of Commissioners • Process Quality Improvement Group Head, Bank CIMB Niaga
Decree No. KEP/012/DK/2021/dated July 5, 2021. (2010-20110)
• Reappointed as an Independent Member of the Audit • Business Process Management Group Head, Bank CIMB
Committee through Board of Commissioners Decree No. Niaga (2012-2013)
KEP/020/DK/2024 dated July 4, 2024. • Bank Niaga – Bank Lippo Operational Merger Project as
Organization and Method Head, Bank CIMB Niaga (2008-
Term of Office 2009)
July 5, 2021 - Present (Second Period) • Core Banking System Replacement Project as Change
Management and Training, Bank CIMB Niaga (2014-2016)
Professional Certifications and/or Training • Independent Audit Committee Member of PT Bank Negara
• Risk Management Certification Level 4 Indonesia (Persero) Tbk (2021-present)
• Certification in Audit Committee Practices (CACP)
Concurrent Positions
No concurrent positions either internally at BNI or externally
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Qualifications, Education, and Work 6) Must be willing to continuously enhance their
Experience of the Audit Committee competencies through education and training.
The membership requirements for BNI’s Audit 7) Must not hold direct or indirect shares in the
Committee include the following: Company.
1) Must possess high integrity, good character and 8) In the event that an Audit Committee member
morals, competence, knowledge, and experience acquires shares in the Company, whether directly
relevant to their field of work, as well as strong or indirectly, due to a legal event, such shares
communication skills. must be transferred to another party within
2) Must not be an individual who has worked no more than six (6) months from the date of
for or held authority and responsibility in acquisition.
planning, leading, controlling, or supervising 9) Must not have any affiliation with members of
the Company’s activities within the past six (6) the Board of Commissioners, members of the
months, except for Independent Commissioners. Board of Directors, or the Company’s Major
3) Must not be affiliated with a Public Accounting Shareholders.
Firm, Law Firm, Public Appraisal Service Office, 10) Must not have any direct or indirect business
or any other party providing assurance services, relationships related to the Company’s business
non-assurance services, appraisal services, and/ activities.
or other consulting services to the Company
within the past six (6) months. The expertise of the Audit Committee, particularly
4) Must have a thorough understanding of those from independent parties, must be
financial statements, the Company’s business— demonstrated by holding at least one competency
particularly in relation to its services or business certification that supports the committee’s
activities—audit processes, risk management, functions and responsibilities. These may include
and capital market regulations, as well as other certifications in risk management, public accounting,
relevant laws and regulations. accountancy, and auditing. In accordance with these
5) Must comply with the Audit Committee Code of requirements, the Bank ensures that the Chairman
Ethics established by the Company. and all serving members of the Audit Committee
meet the educational and professional experience
qualifications outlined in the table below.
Educational Qualifications and Work Experience, and Fields of Expertise of the Audit Committee
Areas of
Name Position Education Work Experience
Expertise
Asmawi Chairman Educational history can Work experience can be found in the Board of • Banking
Syam be found in the Board of Commissioners Composition Diversity Section • Finance
Commissioners Composition
Diversity Section
Sigit Member Educational history can Work experience can be found in the Board of • Accounting
Widyawan be found in the Board of Commissioners Composition Diversity Section [ACGS
Commissioners Composition D.2.22]
Diversity Section • Finance
Iman Member Educational history can Work experience can be found in the Board of • Economics
Sugema be found in the Board of Commissioners Composition Diversity Section • Finance
Commissioners Composition
Diversity Section
Human Independent Master’s Degree in Deputy Inspector of BRI Makassar, Group Head of • Banking
Brillianto Member Agribusiness Management Internal Audit, Senior Internal Audit Auditor, Group • Finance
Head of General Business Division, Middle Staff of
Retail Business Division, Branch Manager in several
regions at PT Bank Rakyat Indonesia (BRI)
Suhendi Independent Master’s Ddegree in • Head of Operations for Bandung Buah Batu Branch, • Banking
Muharam Member Agribusiness Management Operational Audit staff, Head of Audit Policy and • Technology
Administration, Head of Operational Audit Division,
Head of Information System Technology Audit
Division, Information Security and System Group
Head, System Operation and Assurance Group
Head, Process Quality Improvement Group Head
• Business Process Management Group Head, and
was involved in the Operational Merger Project
of Bank Niaga – Bank Lippo as Organization and
Method Head, and the Core Banking System
Replacement Project as Change Management and
Training at Bank Niaga (Bank CIMB Niaga)
2024 Annual Report
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Statement of Independence of the Audit Committee
BNI ensures that all members of the Audit Committee serving during the current period meet the
independence criteria, enabling them to perform their duties professionally and independently. All
members of BNI’s Audit Committee are independent parties with no financial, managerial, shareholding,
and/or familial relationships with the Board of Commissioners, Board of Directors, and/or the Controlling
Shareholder, nor do they have any affiliation with the Bank. The Bank’s commitment to maintaining the
Audit Committee’s ability to act independently in providing fair and balanced assessments of the Bank’s
condition is reflected in its composition. The Audit Committee consists of one (1) Chairman, who is an
Independent Commissioner, two (2) Audit Committee members who are also Independent Commissioners,
and two (2) non-Commissioner members from outside the Bank. The composition has met the provisions of
OJK Regulation No. 17 of 2023 concerning the Implementation of Governance for Commercial Banks. The
policy regarding the independence criteria of the Audit Committee is regulated in the BNI Audit Committee
Code of Ethics.
The independence aspects of each Audit Committee member are detailed in the following table.
Audit Committee Independency
Asmawi Sigit Human Suhendi
Independency Aspect Iman Sugema
Syam Widyawan Brillianto Muharam
No financial relationships with the Board
of Commissioners and the Board of
Directors
No management relationships in the
company, subsidiaries or affiliated
companies
No share ownership relationship in the
company
No familial relationships with the Board
of Commissioners, the Board of Directors,
and/or fellow members of the Audit
Committee
Not serving on the board of political party
or government official
Dual Position Information
As a form of transparency, information on concurrent positions of Audit Committee members is described
in the following table:
Position in Position in Other Position in Other State-
Name Position in the Bank
Other Banks Public Companies Owned Enterprises
Asmawi Syam Chairman of the None None None
Audit Committee and
Independent Commissioner
Sigit Widyawan Member and Independent None None None
Commissioner
Iman Sugema Member and Independent None None None
Commissioner
Human Brillianto Independent Member None None None
Suhendi Muharam Independent Member None None None
Audit Committee Meetings
Meeting Implementation Policy [ACGS D.2.23]
As stipulated in the Audit Committee Charter, the policies and procedures for conducting BNI’s Audit
Committee Meetings are as follows:
1) The Audit Committee must hold meetings at least once a month.
2) An Audit Committee meeting is considered valid if attended by the majority of committee members.
3) Decisions in committee meetings are made based on deliberation and consensus. If consensus is not
reached, decisions are made by a majority vote.
4) Meetings are chaired by the Chairman of the Audit Committee or by an Audit Committee member who is
an Independent Commissioner if the Chairman is unable to attend.
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5) Every Audit Committee meeting must be documented in minutes of the meeting, signed by all attending
members. Any dissenting opinions must be explicitly recorded along with the reasoning behind the
disagreement.
6) Meetings may be conducted physically or via video conference or other media that allow all participants
to see and hear each other directly and actively participate in the meeting.
7) The attendance of committee members in meetings is reported in the quarterly and annual reports of the
Committee.
Meeting Frequency and Attendance of Committee Members [ACGS D.2.23]
In 2024, the Audit Committee has conducted 31 (thirty-one) meetings, including internal committee meetings,
joint meetings with Sector Directors and relevant Divisions, as well as Board of Commissioners Meetings
attended by Audit Committee members to discuss substantive matters that need to be promptly reported to
the Board of Commissioners.
The following shows the Audit Committee Meetings frequency and attendance rate in 2024:
Number of Meetings Attended Percentage
Name Position
[ACGS D.2.23] [ACGS D.2.23] [ACGS D.2.23]
Asmawi Syam Chairman 31 31 100%
Sigit Widyawan Member 31 31 100%
Iman Sugema Member 31 31 100%
Human Brillianto Independent Member 31 30*) 96,77%
Suhendi Muharam Independent Member 31 31 100%
*)
He did not attend 1 (one) Audit Committee Meeting because he participated in the Certification in Audit Committee Practices (CACP) from
August 20 to 22, 2024.
Meeting Agenda [ACGS D.2.23]
During 2024, the Audit Committee Meetings dates, agenda and participants were as follows:
No. Meeting Dates Meeting Agenda Audit Committee Member Invited
1 January 9, 2024 Internal Audit Committee • Asmawi Syam Chairman and all members of the
Meeting • Sigit Widyawan Audit Committee
• Iman Sugema
• Human Brillianto
• Suhendi Muharam
2 January 17, 2024 Closing Meeting Audit of • Asmawi Syam • Finance Director
BNI Consolidated Financial • Sigit Widyawan • Risk Management Director
Reports and Other Reports • Iman Sugema • Wholesale & International Banking
for the Financial Year Ending • Human Brillianto Director
December 31, 2023 • Suhendi Muharam • Enterprise & Commercial Banking
Director
• Retail Banking Director
• Technology & Operation Director
• Network & Services Director
• SEVP Corporate Banking
• SEVP Treasury
• SEVP Credit Risk
• SEVP Remedial & Recovery
• SEVP Information Technology
• Tanudiredja, Wibisana, Rintis, and
Partners Public Accounting Firm
(KAP TWRR/Global Network Firm
PwC)
• Related Division
3 January 23, 2024 Evaluation of the Bank’s • Asmawi Syam Audit Internal
Internal Audit Function for the • Sigit Widyawan
Semester II/2023 period • Iman Sugema
• Human Brillianto
• Suhendi Muharam
4 January 30, 2024 Internal Audit Committee • Asmawi Syam Chairman and all other members of
Meeting • Sigit Widyawan the Audit Committee
• Iman Sugema
• Human Brillianto
• Suhendi Muharam
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No. Meeting Dates Meeting Agenda Audit Committee Member Invited
5 February 6, 2024 Joint Meeting of the • Asmawi Syam • Risk Management Director
Audit Committee and Risk • Sigit Widyawan • Human Capital & Compliance
Monitoring Committee to • Iman Sugema Director
discuss the Evaluation of the • Human Brillianto
Implementation of the Bank’s • Suhendi Muharam
Compliance Function and the
Implementation of the Anti-
Fraud Strategy for the Q4/2023
period
6 February 6, 2024 Discussion of Internal Audit • Asmawi Syam Audit Internal
Report • Sigit Widyawan
• Iman Sugema
• Human Brillianto
• Suhendi Muharam
7 February 13, 2024 Internal Audit Committee • Asmawi Syam Chairman and all other members of
Meeting • Sigit Widyawan the Audit Committee
• Iman Sugema
• Human Brillianto
• Suhendi Muharam
8 February 20, 2024 Internal Audit Committee • Asmawi Syam Chairman and all other members of
Meeting • Sigit Widyawan the Audit Committee
• Iman Sugema
• Human Brillianto
• Suhendi Muharam
9 March 26, 2024 Discussion of Proposed Credit • Asmawi Syam • Risk Management Director
Book Write-off Plan • Sigit Widyawan • Wholesale & International Banking
• Iman Sugema Director
• Human Brillianto • Human Capital & Compliance
• Suhendi Muharam Director
• Internal Audit
• Related Division
10 April 23, 2024 Internal Audit Committee • Asmawi Syam Chairman and all other members of
Meeting • Sigit Widyawan the Audit Committee
• Iman Sugema
• Human Brillianto
• Suhendi Muharam
11 April 30, 2024 Evaluation of the Bank’s • Asmawi Syam Audit Internal
Internal Audit Function for the • Sigit Widyawan
first • Iman Sugema
• Human Brillianto
• Suhendi Muharam
12 May 7, 2024 Joint Meeting of the • Asmawi Syam • Wholesale & International Banking
Audit Committee and Risk • Sigit Widyawan Director
Monitoring Committee • Iman Sugema • Enterprise & Commercial Banking
to discuss the Deepening • Human Brillianto Director
Discussion of BNI’s Financial • Suhendi Muharam • Retail Banking Director
Performance Evaluation for • Digital & Integrated Transaction
the period of Quarter I/2024. Banking Director
• Network & Services Director
• Risk Management Director
• Technology & Operations Director
• Institutional Banking Director
• Related Division
13 May 17, 2024 Internal Audit Committee • Asmawi Syam Chairman and all other members of
Meeting • Sigit Widyawan the Audit Committee
• Iman Sugema
• Human Brillianto
• Suhendi Muharam
14 June 4, 2024 Internal Audit Committee • Asmawi Syam Chairman and all members of the
Meeting • Sigit Widyawan Audit Committee
• Iman Sugema
• Human Brillianto
• Suhendi Muharam
15 June 19, 2024 Internal Audit Committee • Asmawi Syam Chairman and all other members of
Meeting • Sigit Widyawan the Audit Committee
• Iman Sugema
• Human Brillianto
• Suhendi Muharam
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No. Meeting Dates Meeting Agenda Audit Committee Member Invited
16 June 25, 2024 Internal Audit Committee • Asmawi Syam Chairman and all other members of
Meeting • Sigit Widyawan the Audit Committee
• Iman Sugema
• Human Brillianto
• Suhendi Muharam
17 July 2, 2024 Discussion of Internal Audit • Asmawi Syam • Risk Management Director
Report • Sigit Widyawan • Network & Services Director
• Iman Sugema • Retail Banking Director
• Human Brillianto • Human Capital & Compliance
• Suhendi Muharam Director
• Internal Audit
• Related Division
18 July 9, 2024 Evaluation of the • Asmawi Syam • Risk Monitoring Committee
implementation of the Bank’s • Sigit Widyawan • Human Capital & Compliance
compliance function for the • Iman Sugema Director
first quarter of 2024 • Human Brillianto • Risk Management Director
• Suhendi Muharam
19 July 16, 2024 Evaluation of the Bank’s • Asmawi Syam Audit Internal
Internal Audit Function for the • Sigit Widyawan
first quarter of 2024 • Iman Sugema
• Human Brillianto
• Suhendi Muharam
20 August 13, 2024 Internal Audit Committee • Asmawi Syam Chairman and all other members of
Meeting • Sigit Widyawan the Audit Committee
• Iman Sugema
• Human Brillianto
• Suhendi Muharam
21 August 20, 2024 Pembahasan Hasil Kaji Ulang • Asmawi Syam • Internal Audit
terhadap Fungsi Internal Audit • Sigit Widyawan • RSM Indonesia
BNI • Iman Sugema
• Suhendi Muharam
22 September 10, Internal Audit Committee • Asmawi Syam Chairman and all other members of
2024 Meeting • Sigit Widyawan the Audit Committee
• Iman Sugema
• Human Brillianto
• Suhendi Muharam
23 September 24, Internal Audit Committee • Asmawi Syam Chairman and all other members of
2024 Meeting • Sigit Widyawan the Audit Committee
• Iman Sugema
• Human Brillianto
• Suhendi Muharam
24 October 15, 2024 Kick Off Meeting Audit of • Asmawi Syam • Director of Finance
BNI Consolidated Financial • Sigit Widyawan • KAP RJRR
Statements and Other Reports • Iman Sugema
for Financial Year 2024 by KAP • Human Brillianto
Rintis, Jumadi, Rianto, and • Suhendi Muharam
Partner (KAP RJRR)
25 October 17, 2024 Discussion of Internal Audit • Asmawi Syam Audit Internal
Report • Sigit Widyawan
• Iman Sugema
• Human Brillianto
• Suhendi Muharam
26 November 5, Internal Audit Committee • Asmawi Syam Chairman and all other members of
2024 Meeting • Sigit Widyawan the Audit Committee
• Iman Sugema
• Human Brillianto
• Suhendi Muharam
27 November 5, Discussion of Proposed Credit • Asmawi Syam • Risk Management Director
2024 Book Write-off Plan • Sigit Widyawan • Wholesale & International Banking
• Iman Sugema Director
• Human Brillianto • Human Capital & Compliance
• Suhendi Muharam Director
• Internal Audit
• Related Division
2024 Annual Report
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No. Meeting Dates Meeting Agenda Audit Committee Member Invited
28 November 19, Internal Audit Committee • Asmawi Syam Chairman and all other members of
2024 Meeting • Sigit Widyawan the Audit Committee
• Iman Sugema
• Human Brillianto
• Suhendi Muharam
29 November 19, Discussion of Proposed Credit • Asmawi Syam • Risk Management Director
2024 Book Write-off Plan • Sigit Widyawan • Enterprise & Commercial Banking
• Iman Sugema Director
• Human Brillianto • Human Capital & Compliance
• Suhendi Muharam Director
• Internal Audit
• Related Division
30 December 10, Internal Audit Committee • Asmawi Syam Chairman and all other members of
2024 Meeting • Sigit Widyawan the Audit Committee
• Iman Sugema
• Human Brillianto
• Suhendi Muharam
31 December 24, Progress Meeting Audit of • Asmawi Syam • Finance Director
2024 BNI Consolidated Financial • Sigit Widyawan • Risk Management Director
Statements and Other Reports • Iman Sugema • Technology & Operations Director
for the Fiscal Year Ending • Human Brillianto • Network & Services Director
December 31, 2024 by KAP • Suhendi Muharam • Enterprise & Commercial Banking
Rintis, Jumadi, Rianto, and Director
Partners (KAP RJRR) • Retail Banking Director
• SEVP Credit Risk
• SEVP Information Technology
• Related Division
Audit Committee Member Competency Improvement Program in 2024
In 2024, Audit Committee members have undertaken the following education or training:
Name of Training/Workshop/
Implementation Date Organizer
Conference/seminar
Asmawi Syam – Chairman of the Audit Committee/Independent Commissioner
Competency development/training can be found in the Section of Training and/or Competency Improvement of Board of
Commissioners Members in 2024.
Sigit Widyawan – Member of Audit Committee/Independent Commissioner
Competency development/training can be found in the Section of Training and/or Competency Improvement of Board of
Commissioners Members in 2024
Iman Sugema – Member of Audit Committee/Independent Commissioner
Competency development/training can be found in the Section of Training and/or Competency Improvement of Board of
Commissioners Members in 2024.
Suhendi Muharam – Member of the Audit Committee (Independent Party)
CACP Certification Training (Certification in August 6-8, 2024 Indonesian Institute of Audit
Audit Committee Practices) Committee
Compliance Forum: Realizing an Anti- August 14, 2024 BNI University
Corruption Culture Through the Instillation of
Integrity Values
Human Brillianto – Member of the Audit Committee (Independent Party)
CACP Certification Training (Certification in August 20-22, 2024 Indonesian Institute of Audit
Audit Committee Practices) Committee
Compliance Forum: Realizing an Anti- August 14, 2024 BNI University
Corruption Culture Through the Instillation of
Integrity Values
Work Program and Implementation of Audit Committee Duties in 2024
In 2024, the Audit Committee has submitted reports on the execution of its duties and responsibilities
concerning the work program that was presented to the Board of Commissioners at the beginning of
the year. The execution of the Audit Committee’s duties and responsibilities is carried out through Audit
Committee Meetings with the Board of Directors, Third Parties engaged in Audit/Review or Reassessment
Services, as well as through reviews and/or recommendations to the Board of Commissioners, which are
conveyed in written reports or during Board of Commissioners Meetings with the Board of Directors.
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Throughout 2024, the Audit Committee has b. Assessing the planning and execution of
performed its duties and responsibilities, including: Internal Audit’s 2024 audit and consultation
1. Reviewing financial information to be disclosed functions.
by the Company to the public and/or regulatory
authorities. c. Reviewing proposed updates to BNI’s Internal
2. Reviewing the Company’s monthly performance Audit Charter.
reports. d. Reviewing the proposal for appointing an
3. Reviewing compliance with laws and regulations external consultant to conduct an independent
related to the Company’s business activities. review of the Internal Audit function in 2024.
4. Providing recommendations to the Board of 9. Evaluating BNI’s Internal Control System,
Commissioners regarding the appointment of a including.
Public Accountant (AP) and a Public Accounting a. Assessing the implementation of the
Firm (KAP) for auditing the Consolidated Whistleblowing System (WBS).
Financial Statements and other reports for the b. Evaluating the implementation of the Anti-
2024 financial year. Fraud Strategy Program.
5. Evaluating the audit services performed by the 10. Conducting assignments related to the
appointed KAP for the Consolidated Financial implementation of Internal Control Over Financial
Statements and other reports for the 2023 financial Reporting (ICOFR), including:
year, including assessing the independence a. Interviews with the Consultant responsible
and objectivity of the KAP, for submission to for the 2024 ICOFR Diagnostic process.
the Financial Services Authority (OJK) and the b. Reviewing the diagnostic results of ICOFR and
Ministry of State-Owned Enterprises (BUMN). monitoring management’s follow-up actions.
6. Carrying out tasks related to the Bank’s Business c. Reviewing the proposed Company Guidelines
Plan (RBB)/Corporate Budget Plan (RKAP) and on ICOFR Implementation at BNI.
the Sustainable Finance Action Plan, including d. Providing recommendations to the Board of
reviewing the 2024 RBB revision, the 2025 RBB/ Commissioners regarding their response to
RKAP, and the 2025 Sustainable Finance Action the Roadmap for ICOFR Implementation.
Plan. 11. Reviewing the implementation of the Company’s
7. Reviewing the audit findings from both internal Good Corporate Governance (GCG).
and external auditors and overseeing the follow- 12. Carrying out duties related to BNI’s Pension Fund
up actions by the Board of Directors, covering: (DPLK), including:
a. Reviewing the audit results conducted by a. Reviewing BNI DPLK’s Business Performance
OJK, BPK, KAP, BI, BPKP, and other regulators, realization as a recommendation for the
as well as monitoring the follow-up actions Board of Commissioners in preparing the
taken based on these audit findings. Supervisory Report on DPLK Business
b. Monitoring, advising, and overseeing the Performance to be submitted to OJK’s Non-
preparation of key audit findings reports for Bank Financial Industry (IKNB) division.
submission to OJK. b. Reviewing the Governance Implementation of
c. Reviewing the planning and execution of BNI DPLK.
compliance functions through assessments c. Reviewing updates to the Anti-Money
conducted by the Compliance Division, as Laundering, Counter-Terrorism Financing,
well as overseeing follow-up actions based and Prevention of Financing for Weapons of
on these reviews. Mass Destruction Proliferation (APU, PPT,
d. Monitoring the progress of employee case PPPSPM) policies for BNI DPLK.
resolutions and follow-up actions related to 13. Reviewing management proposals that require
fraud cases. the Board of Commissioners’ approval regarding
8. Carrying out assignments related to the updates to Company Policies, including:
Company’s Internal Audit function, with the a. Bank Credit Policy (KPB).
results forming the basis of the Audit Committee’s b. Internal Control System Policy (KUSPI).
recommendations to the Board of Commissioners c. Good Corporate Governance Policy.
for their approval or consideration, including: d. Write-Off Policy for MSME Loans.
a. Reviewing proposals from the Board of e. Anti-Money Laundering, Counter-Terrorism
Directors regarding the dismissal and Financing, and Prevention of Financing for
appointment of the Internal Audit Head. Weapons of Mass Destruction Proliferation
(APU, PPT, PPPSPM) Policy for BNI.
2024 Annual Report
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14. Conducting Audit Committee Working Visits to evaluate the Credit Segment in Commercial Banking at
BNI Regional Offices and Commercial Business Centers (CMC).
15. Preparing reports related to the execution of the Audit Committee’s duties, including:
a. The Audit Committee Report for the Annual Report.
b. The quarterly report on the realization of the Audit Committee’s work program.
16. Reviewing and assessing reports, proposals, or letters from Management and/or Regulators as assigned
by the Board of Commissioners, including:
a. Monthly reports on Anti-Money Laundering, Counter-Terrorism Financing, and Prevention of Financing
for Weapons of Mass Destruction Proliferation (APU, PPT, PPPSPM) for BNI.
b. Quarterly reports on Write-Off and Write-Down Realization by the Business Development Office (BDO).
c. Proposals regarding Credit Write-Off Plans.
d. Audit Reports.
e. The name change of Public Accounting Firm (KAP) Tanudiredja, Wibisana, Rintis, and Partners (a
member firm of PricewaterhouseCoopers) to KAP Rintis, Jumadi, Rianto, and Partners (a member
firm of PricewaterhouseCoopers).
f. Reports and/or letters from Regulators or External Auditors (OJK, BPK, KAP, KBUMN).
17. Coordinating with other Committees under the Board of Commissioners by attending Risk Monitoring
Committee meetings. Throughout 2024, the Audit Committee has attended seven Risk Monitoring
Committee meetings.
18. Attending meetings invited by the Ministry of State-Owned Enterprises (BUMN).
Implementation of the Audit Committee’s Working Relationship with Internal Audit (IAD)
No. Main Tasks Implementation Details Implementation Date
1. Evaluation of the Bank's Internal a. Realization of the Internal Audit Work Plan (RKAT) January 23, 2024
Audit Function for the Second b. Review of the Key Findings of the Audit Report
Semester of 2023 c. Follow-Up on the Results of IAD and External Auditor
Inspections
d. Management of the Whistle Blowing System (WBS)
2. Discussion of Internal Audit Report Discussion and Review of the Internal Audit Inspection February 6, 2024
Report
3. Discussion of the Internal Audit Recommendations of the Audit Committee on the February 28, 2024
Inspection Report Termination and Appointment of the Head of Internal
Termination and Appointment of Audit
the Head of Internal Audit
4. Evaluation of the Integrated Audit Review of the Integrated Audit Report for the Second March 13, 2024
Report for the Second Semester of Semester of 2023
2023
5. Review of the 2024 Internal Audit Recommendations of the Audit Committee on the 2024 April 17, 2024
and Consulting Plan Internal Audit and Consulting Plan
6. Evaluation of the Bank's Internal a. Realization of the Internal Audit Work Plan (RKAT) April 30, 2024
Audit Function for the First Quarter b. Review of the Key Findings of the Audit Report
of 2024 c. Follow-Up on the Results of IAD and External Auditor
Inspections
d. Management of the Whistle Blowing System (WBS)
7. Evaluation of Internal Audit Review of the Internal Audit Inspection Report June 25, 2024
Inspection Results
8. Evaluation of the Bank's Internal a. Realization of the Internal Audit Work Plan (RKAT) July 16, 2024
Audit Function for the First b. Review of the Key Findings of the Audit Report
Semester of 2024 c. Follow-Up on the Results of IAD and External Auditor
Inspections
d. Management of the Whistle Blowing System (WBS)
9. Review of Independent Quality Recommendations of the Audit Committee on the April 17, 2024
Control over BNI's Internal Audit Appointment of External Consultant Services for the
Function Review of the Internal Audit Function in 2024
Presentation of the Results of the Review of BNI's August 20, 2024
Internal Audit Function
10. Discussion of the Internal Audit Discussion and Review of the Internal Audit Inspection October 17, 2024
Inspection Report Report
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Implementation of Audit Committee Working Relationship with Public Accountant and/or Public
Accounting Firm [ACGS D.2.24]
No. Main Tasks Implementation Details Implementation Date
1. Procurement of 1) Review of the Proposed HPS for the Procurement of KAP Services February 15, 2024
Public Accounting for 2024
Firm (KAP) Audit
2) Recommendations of the Audit Committee on the Appointment of February 22, 2024
Services
a Public Accounting Firm for the Audit of Consolidated Financial
Statements and Other Reports for the 2024 Fiscal Year
2. Financial Statements 1) Closing Meeting for the Audit of Consolidated Financial January 17, 2024
Statements and Other Reports for the 2023 Fiscal Year
Evaluation Report
2) Review of the Financial Statements for January 2024 March 4, 2024
3) Review of the Financial Statements for February 2024 March 26, 2024
4) Review of the Financial Statements for March 2024 April 24, 2024
5) Review of the Financial Statements for April 2024 June 14, 2024
6) Review of the Financial Statements for May 2024 July 1, 2024
7) Review of the Financial Statements for June 2024 August 15, 2024
8) Review of the Financial Statements for July 2024 September 11, 2024
9) Review of the Financial Statements for August 2024 October 14, 2024
10) Kick-Off Meeting for the Audit of Consolidated Financial October 15, 2024
Statements and Other Reports for the 2024 Fiscal Year
11) Review of the Financial Statements for September 2024 October 16, 2024
12) Review of the Financial Statements for October 2024 November 29, 2024
13) Progress Meeting for the Audit of Consolidated Financial December 24, 2024
Statements and Other Reports for the 2024 Fiscal Year
14) Review of the Financial Statements for November 2024 December 27, 2024
3. Audit Committee 1) Review of the Management Letter for the Audit of Consolidated May 17, 2024
Evaluation Report Financial Statements and Other Reports for the 2023 Fiscal Year
2) Evaluation of the Audit Committee on the Implementation of May 20, 2024
Audit Services by KAP for the 2023 Fiscal Year – submitted to the
Ministry of State-Owned Enterprises and OJK
Implementation of the Audit Committee’s Working Relationship with Financial Services Authority, Bank
Indonesia and other Authorities
No. Main Tasks Implementation Details Implementation Date
1. General Inspection of BNI Year 2024 by OJK Exit meeting of 2024 November 15, 2024
2. General Inspection of BNI Year 2024 by BPK Exit meeting of 2024 December 23, 2024
Implementation of the Audit Committee’s Working Relationship with Management
No. Main Tasks Implementation Details Implementation Date
1. Audit Committee 1) Review and Recommendations on the Proposal for Loan Write-Off March 26, 2024
Advice and
2) Review and Recommendations on the Proposal for the Review/ May 22, 2024
Counsel
Updating of BNI's GCG Policy
3) Review and Recommendations on the Proposal for Loan Write-Off May 29, 2024
4) Review and Recommendations on the Proposal for the Review of the May 30, 2024
Compliance Charter for 2024
5) Review and Recommendations on the Proposal for the Revision of June 19, 2024
the RBB for 2024
6) Review and Recommendations on the Proposal for Loan Write-Off June 19, 2024
7) Review and Recommendations on the Proposal for the Review of the June 25, 2024
General Policy on Internal Control Systems
8) Review and Recommendations on the Proposal for Loan Write-Off June 26, 2024
9) Review and Recommendations on the Board of Directors' Report August 13, 2024
10) Review and Recommendations on the Proposal for Loan Write-Off September 26, 2024
11) Review and Recommendations on the Proposal for Loan Write-Off September 26, 2024
12) Review and Recommendations on the Board of Directors' Report September 27, 2024
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No. Main Tasks Implementation Details Implementation Date
13) Review and Recommendations on the Proposal for Loan Write-Off November 5, 2024
14) Review and Recommendations on the Proposal for Loan Write-Off December 3, 2024
15) Review and Recommendations on the Proposal for Loan Write-Off December 11, 2024
16) Review and Recommendations on the Report of the Results of the December 16, 2024
Diagnostic of Internal Control Over Financial Reporting (ICOFR)
17) Review and Recommendations on the Proposal for the Review of the December 18, 2024
General Policy on Internal Control Systems (KUSPI) and Guidelines
for Internal Control Over Financial Reporting (ICOFR)
2. Audit Committee 1) Evaluation of the Implementation of the Bank's Compliance Function February 6, 2024
Evaluation and the Implementation of Anti-Fraud Strategies for the Fourth
Quarter of 2023
2) Evaluation of the Implementation of the Bank's Compliance Function July 9, 2024
for the First Quarter of 2024
Implementation of Audit Committee Working Relationship with Pension Fund Financial Institution (DPLK)
No. Main Tasks Implementation Details Implementation Date
1. Audit Committee 1) Review and Recommendations on the Implementation of BNI’s DPLK April 24, 2024
Advice and Counsel Governance for 2023
2) Review and Recommendations on the Realization of BNI’s DPLK July 25, 2024
Business Plan for the First Semester of 2024
3) Review and Recommendations on the APU, PPT, and PPPSPM July 25, 2024
Reports of BNI’s DPLK for the Second Quarter of 2024
Internal Audit Committee
No. Main Tasks Implementation Details Implementation Date
1. Audit Committee 1) Evaluation and Standardization of the Audit Committee’s Review January 9, 2024
RKA Results Presentation
2) Preparation for the Audit Committee’s Evaluation of Commercial January 30, 2024
Segment Loans
3) Discussion of the Audit Committee Review Results February 13, 2024
4) Discussion of the Audit Committee Review Results February 20, 2024
5) Discussion of the Audit Committee Review Results April 23, 2024
6) Discussion of the Audit Committee Review Results May 17, 2024
7) Discussion on the Updating of the Audit Committee Charter June 4, 2024
8) Discussion of the Audit Committee Review Results June 19, 2024
9) Discussion of the Audit Committee Review Results June 25, 2024
10) Discussion of the Audit Committee Review Results August 13, 2024
11) Discussion of the Audit Committee Review Results September 10, 2024
12) Discussion of the Audit Committee Review Results September 24, 2024
13) Discussion of the Audit Committee Review Results November 5, 2024
14) Discussion of the Audit Committee Review Results November 19, 2024
15) Discussion of the Audit Committee Review Results December 10, 2024
In accordance with the suggestions and advice submitted at Committee meetings throughout 2024, the
Audit Committee has also held discussions with related parties regarding the following matters:
1) Management
The Audit Committee reviews audited and unaudited financial statements published in 2024 to ensure
that the content and disclosure of information are in accordance with accounting standards and
applicable statutory provisions. Evaluation of the effectiveness of audit implementation by external
auditors, independence, objectivity, and the adequacy of the scope of the audit is also carried out by
the Audit Committee through discussions with Management. The Audit Committee also discusses and
monitors the follow-up to the completion of audit findings, both internal audits and external audits,
monitors the follow-up to the resolution of cases that occur in order to encourage accelerated resolution,
and takes necessary administrative sanctions. In addition, the Audit Committee reviews and provides
recommendations to the Board of Commissioners on proposals from Management that require approval
or consultation with the Board of Commissioners.
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2) External Auditor (ICOFR) Diagnostic carried out together with
a. Public Accounting Firm (KAP) Implementing an Independent Consultant, which aims to
Audit Services for BNI Consolidated Financial improve the quality of internal control over
Statements and Other Reports for Financial financial reporting.
Year 2024.
With regard to the series of audit processes The role of the Audit Committee in
for the BNI Consolidated Financial Statement implementing the ICOFR Diagnostics includes
and Other Reports for the 2024 Financial participating in a series of processes carried
Year by the Public Accounting Firm (KAP), out by the Independent Consultant, namely
the Audit Committee conveyed its concerns, attending interview invitations to convey the
suggestions and advice through holding a duties and functions of the Audit Committee
joint Committee Meeting with the Board of that have been carried out, especially in
Directors and KAP, with discussions regarding terms of reviewing the integrity of financial
the audit plan (including sampling, scope, statements. Apart from that, the Audit
model/methodology, use of Technology and Committee also reviews the results of the
AI, as well as the composition of the audit ICOFR Diagnostics and the proposed ICOFR
team) in the Audit Kick Off Meeting Agenda Guidelines, which then become the Audit
for the Audit of the BNI Consolidated Financial Committee’s Recommendations to the Board
Statement and Other Reports for the 2024 of Commissioners, which are submitted at the
Financial Year; Monitoring Progress on the Board of Commissioners Meeting forum.
implementation of the KAP Audit including
findings that require further adjustments and/ d. Others
or confirmation; and Audit Clearance Meeting, In addition, the Audit Committee is also active
presentation of all KAP audit results after the in attending Audit Exit Meeting invitations
2024 Financial Statement audit process has from the Financial Services Authority and the
been completed. Financial Audit Agency.
b. Implementing Consultant for the Review of e. Monitoring
BNI’s Internal Audit Function in 2024. In order to carry out the monitoring function
The Audit Committee carries out its duties of audit results by Regulators and external
in evaluating BNI’s Internal Audit Function, auditors (OJK, BPK, BI, KAP, etc.), the Audit
namely attending interview invitations from Committee has carried out an evaluation of the
Independent Consultants, which is a series follow-up actions carried out by Management.
of review processes to obtain views from Review and evaluation of the results of the
the Audit Committee regarding conditions Regulator and external auditors for the period
that need to be improved in BNI’s Internal up to the end of 2024 are as follows:
Audit Function. Apart from that, holding a 1) Progress in completing the Bank Indonesia
meeting with the Consultant Implementing (BI) audit results was 97.69% with 3
the Review of BNI’s Internal Audit Function pending commitments out of a total of 130
to discuss the results of the Independent commitments;
Consultant’s review of BNI’s Internal Audit 2) Progress in completing the Financial
Function in accordance with applicable laws Services Authority (OJK) audit results is
and regulations and best practice. The Audit 100%;
Committee provides constructive suggestions 3) Progress in completing audit results
and advice to improve the effectiveness of from the Supreme Audit Agency
BNI’s Internal Audit Function, which is also (BPK) was 73.23% with a total of 121
in line with the results of the Independent recommendations pending out of a total
Consultant’s review. of 452 recommendations;
4) Progress in completing the Management
c. Implementing Consultant for Diagnostic Letter for KAP Rintis, Jumadi, Rianto,
Internal Control Over Financial Reporting and Partner (member firm of the
(ICOFR) in 2024. PricewaterhouseCoopers network) is
In order to comply with applicable laws and 100%.
regulations and follow up on Shareholder
Aspirations, BNI, which is included in In order to comply with applicable laws
Systemic A SOE, is required to carry out an and regulations, both POJK and Minister
Internal Control Over Financial Reporting of SOE Regulations, the Audit Committee
2024 Annual Report
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has prepared a Report on the Results of the Audit Committee’s Evaluation of the Implementation of
Audit Services for Annual Historical Financial Information for the 2023 Financial Year period by KAP
Tanudiredja, Wibisana, Rintis, and Partner (a member firm of the PricewaterhouseCoopers network),
which was submitted to the Ministry of SOE in May 2024 and to the OJK in June 2024.
3) Internal Audit
The Audit Committee reviews the annual internal audit plan, monitors the implementation and audit results
from BNI Internal Audit (IAD), and follows up to its completion by Management. The Audit Committee
also holds discussions with Internal Audit in an effort to encourage effectiveness and strengthen the
Internal Audit function.
Based on the 2024 Internal Audit Annual Work Plan and Budget (RKAT), the realization of the planned
activities carried out by Internal Audit is as follows:
No. Activity Plan Realization
1. Audit Delivery Channel 64 67
2. Overseas Office Audit 6 6
3. Mandatory Audit 29 27
4. Division Audit 0 1
5. Subsidiaries Audit 1 3
6. Thematic Audit/IT Activity incl. IT Application and Non-IT 57 76
7. Independent Review 4 7
8. Consultation 0 7
9. Surprise 2 2
10. Deepening (Non RKAT) 23 23
Total 186 219
The realization of Internal Audit activities reached In an effort to optimize its role, in general the Audit
120.25% of the planned target based on the 2024 Committee provides suggestions and advice to
Annual Work and Budget Plan (RKAT). Management and IAD, including: Conducting a
comprehensive exercise on credit documents, so
Based on the review and evaluation of Internal that follow-up on credit document improvements
Audit follow-ups until the end of 2024, the is not limited to audit sampling only, but all credit
progress of follow-up completion on IAD audit documents will become compliant documents;
findings has reached 99.05%. There are still Settlement of follow-up on findings from external
1,353 follow-ups in the process of completion, auditors and/or regulators to be accelerated;
consisting of 1,213 pending follow-ups from Reporting facilities through WBS to ensure
2024, 111 pending follow-ups from 2023, and 29 that all employees understand the function of
pending follow-ups from 2022. reporting facilities through WBS; Prioritizing the
function of IAD as a Strategic Business Partner so
From the review and evaluation of the that audit results can be used as lessons learned
Whistleblowing System (WBS) reports, a total to improve business quality and processes; Audit
of 289 reports were submitted through WBS results to be used as an alert for Management
channels in 2024, with an additional 7 reports regarding conditions that need attention and are
submitted outside of WBS channels. Among the used for decision making for Management.
total 296 reports, 51 were substantiated, 196
were unproven or lacked sufficient evidence, 4) Compliance Director
and 49 were still under investigation. Of the 51 Based on the Audit Committee’s review of
substantiated reports, the violations included compliance reports related to banking regulations
unethical behavior (21 reports), regulatory/legal and other applicable laws, the findings are
violations (8 reports), and fraud (3 reports). presented in the Compliance Director’s Task
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Implementation Report. Throughout 2024, the been renamed KAP Rintis, Jumadi, Rianto
company has consistently submitted these & Partners (also a PricewaterhouseCoopers
reports to the Financial Services Authority network member), to audit the Consolidated
(OJK) in accordance with OJK Regulation No. Financial Statements and other reports as
46/POJK.03/2017 on the Implementation of the of December 31, 2024, as well as evaluating
Compliance Function in Commercial Banks. the effectiveness of the 2023 audit services
Additionally, the Audit Committee has reviewed (including independence and objectivity
and discussed the Compliance Division’s work aspects);
plan, the progress of employee case resolutions, b) Reviewing the Bank’s published financial
and the implementation of the Anti-Fraud statements;
Strategy Program. c) Assessing the effectiveness of the Internal
Audit function concerning the realization of
The discussion on the Compliance Division’s RKAT, audit findings and recommendations,
work plan aims to enhance synergy between compliance with Internal Control, risk
the Compliance, Anti-Fraud, and Internal Audit management processes, and corporate
divisions in performing supervisory functions, governance (GCG) implementation;
particularly ensuring the company’s compliance d) Evaluating the effectiveness of follow-ups on
with applicable regulations. Internal and External Auditor findings and
recommendations;
Based on the examination and evaluation of e) Reviewing the company’s monthly
employee case resolutions in 2024, there were performance reports, proposed revisions to
147 cases, of which 123 cases have been resolved, the 2024 RBB/RKAP, and proposed RBB/RKAP
while 24 cases remain in process. for 2025–2028 and RAKB for 2025 submitted
by Management;
For resolved cases, employees found guilty f) Reviewing and providing input on the
of violations and/or fraud were subjected to proposal for credit write-offs within a range of
administrative sanctions, including: termination IDR 100 billion to IDR 200 billion;
of employment for 74 employees, demotion for 21 g) Examining management proposals requiring
employees, written warnings for 34 employees, approval from the Board of Commissioners;
formal warnings for 72 employees, and coaching and
letters for 130 employees. h) Formulating key recommendations and
advice from the Audit Committee meetings
The implementation of the Anti-Fraud Strategy and recommending that the Board of
for Semester II of 2024 was reported to the OJK Commissioners communicate these
in January 2025, and the Implementation of the recommendations to Management for follow-
Anti-Fraud Strategy for Semester I of 2024 was up actions.
reported to the OJK in July 2024. In 2024, the
number of internal frauds that occurred was 61 Audit Committee Statement on the
incidents (2 of which were significant frauds that Adequacy of Internal Control and Risk
were reported incidentally to the OJK), while the Management Systems
number of external frauds that occurred was 26 The Audit Committee assesses that the internal
incidents. control and risk management systems implemented
within BNI’s internal environment are effective,
5) Board of Commissioners adequate, and capable of managing risks and
The Audit Committee’s duties, responsibilities, business opportunities to support the Bank’s
and recommendations are periodically reported business objectives without compromising financial
to the Board of Commissioners, with key performance, compliance, or reputation. The Bank’s
highlights including: internal control and risk management systems
a) Reviewing the proposal for the appointment provide tools to anticipate and manage risks by
of the Public Accounting Firm (KAP) for 2024, considering changes in risk profiles due to shifts in
with a recommendation to the Board of business strategy, external factors, and regulatory
Commissioners to appoint KAP Tanudiredja, requirements. This is reflected in the effectiveness
Wibisana, Rintis & Partners (a member of the of internal control and risk management functions,
PricewaterhouseCoopers network), which has including internal audit, compliance, financial, and
operational controls.
2024 Annual Report
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Audit Committee Work Plan for 2025 The Nomination and
The Audit Committee has established a work plan for Remuneration Committee [ACGS
2025, which will be carried out through Committee
D.2.8, D.2.13]
Meetings, Reviews, and Reports to the Board
of Commissioners, with the following strategic
priorities: The establishment of the Nomination and
1. Reviewing financial information to be disclosed Remuneration Committee aims to assist the
to the public and/or regulatory authorities Board of Commissioners in carrying out its
(Quarterly); duties and responsibilities related to providing
2. Reviewing financial information (Monthly); recommendations on the nomination and
3. Reviewing the procurement of KAP and remuneration process for members of the Board of
recommending the appointment of a KAP for Commissioners, the Board of Directors, committee
the 2025 financial year audit to the Board of members at the Board of Commissioners level, and
Commissioners; the Bank’s employees as a whole. It also ensures that
4. Evaluating the general audit services provided the implementation aligns with applicable laws and
by KAP for the 2024 Consolidated Financial regulations as well as good corporate governance
Statements and other reports; (GCG) principles. Additionally, the committee is
5. Reviewing internal and external audit responsible for reviewing and evaluating the Bank’s
examinations and overseeing management’s talent management system and policies, as well as
follow-up actions on audit findings; assessing organizational development proposals
6. Reviewing and recommending the Annual submitted by the Board of Directors.
Audit and Consultation Plan to the Board of
Commissioners; Legal Basis for the Establishment of the
7. Assessing compliance with laws and regulations Nomination and Remuneration Committee
related to the company’s activities; The Nomination and Remuneration Committee
8. Recommending a rating agency appointment to of BNI is established based on the following
evaluate the company’s financial health; regulations:
9. Monitoring the implementation of Internal 1) Financial Services Authority Regulation No. 17 of
Control Over Financial Reporting (ICOFR); 2023, dated September 14, 2023, on Governance
10. Reviewing the implementation of Good Corporate Implementation for Commercial Banks;
Governance (GCG); 2) Financial Services Authority Regulation No. 34/
11. Reviewing and updating corporate policies POJK.04/2014, dated December 8, 2014, on the
requiring Board of Commissioners’ approval; Nomination and Remuneration Committee for
12. Reviewing and updating the Audit Committee Issuers or Public Companies;
Charter; 3) Minister of State-Owned Enterprises Regulation
13. Following up on directives from the Board No. PER-3/MBU/03/2023, dated March 20, 2023,
of Commissioners regarding reports/letters on the Organs and Human Resources of State-
submitted to them. Owned Enterprises;
4) Minister of State-Owned Enterprises Regulation
Audit Committee Member Remuneration No. PER-2/MBU/03/2023, dated March 3, 2023,
[ACGS C.3.4] on Governance Guidelines and Significant
The remuneration policy for committee members Corporate Activities of State-Owned Enterprises;
from the Board of Commissioners is integrated with and
their honorarium, with no special remuneration 5) Board of Commissioners Decree No. Kep/01/
allocated for each committee member. Meanwhile, DK/2002, dated December 2, 2002, on
the remuneration for independent (non- the Establishment of the Nomination and
Commissioner) committee members is determined Remuneration Committee.
by the Board of Commissioners, with a maximum
limit of 20% of the President Director’s salary and The Nomination and Remuneration
no additional income beyond this honorarium. This Committee Charter [ACGS D.2.11, D.2.16]
policy aligns with the provisions of Minister of SOEs The Nomination and Remuneration Committee
Regulation No. PER-3/MBU/03/2023 dated March operates under a written Charter that clearly
20, 2023, regarding the Organization and Human outlines its membership, structure, authority,
Resources of State-Owned Enterprises. duties and responsibilities, meetings, activities,
and work procedures. The BNI Nomination and
Remuneration Committee Charter was established
through the Board of Commissioners’ Decree of PT
Bank Negara Indonesia (Persero) Tbk. No. KEP/019/
DK/2024, dated June 6, 2024. The contents of the BNI
Nomination and Remuneration Committee Charter
have been aligned with Financial Services Authority
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Regulation No. 34/POJK.04/2014 on the Nomination 4) Conduct evaluations of candidates for
and Remuneration Committee for Issuers or Public BUMN representatives who will be proposed
Companies. as members of the Board of Directors or
members of the Board of Commissioners of
In general, the Nomination and Remuneration Subsidiaries, before being submitted to the
Committee Charter covers: GMS/Minister;
1. Legal foundation; 5) Prepare and provide recommendations
2. Organizational structure and membership of the to the Board of Commissioners regarding
Nomination and Remuneration Committee; the system and procedures for selecting
3. Membership requirements for the Nomination and/or replacing members of the Board of
and Remuneration Committee; Commissioners and the Board of Directors to
4. Responsibilities of the Nomination and the Board of Commissioners to be submitted
Remuneration Committee; to the General Meeting of Shareholders;
5. Duties of the Nomination and Remuneration 6) Prepare and provide recommendations to
Committee; the Board of Commissioners regarding the
6. Authority, rights, and obligations of the management process and implementation of
Nomination and Remuneration Committee; talent development for the needs of BUMN
7. Meetings of the Nomination and Remuneration executives (Board of Directors and BOD-1).
Committee; and 7) Provide recommendations to the Board
8. Term of office for members of the Nomination of Commissioners regarding Independent
and Remuneration Committee. Parties who will become members of the Audit
Committee and Risk Monitoring Committee.
The Nomination and Remuneration Committee
Charter is periodically reviewed and may be B. Regarding the Remuneration function:
updated for improvements when necessary while 1) Conducting evaluations of the remuneration
considering the Bank’s needs and complying with system/policy based on performance, risk,
applicable regulations. The latest update to the fairness with peer groups, targets, and long-
Nomination and Remuneration Committee Charter term strategies of the Bank, fulfillment of
was made on June 6, 2024, and has been uploaded reserves as stipulated in laws and regulations
to BNI’s website at https://www.bni.co.id/Portals/1/ and the Bank’s potential income in the future.
BNI/Perusahaan/Docs/Piagam-Komite-Nominasi- 2) Preparing and providing recommendations to
dan-Remunerasi-2024.pdf. the Board of Commissioners regarding:
a. Remuneration structure;
Duties and Responsibilities of the b. Remuneration policy; and
Nomination and Remuneration Committee c. Amount of remuneration;
The following is a description of the duties and The structure, policy and amount of
responsibilities of the Nomination and Remuneration remuneration for the Board of Commissioners
Committee related to providing recommendations and Board of Directors mentioned above
to the Board of Commissioners in relation to the are evaluated by the Nomination and
Bank’s nomination and remuneration process: Remuneration Committee at least once a year.
A. Related to the nomination function: 3) Delivering evaluation results and providing
1) Provide recommendations to the Board of recommendations to the Board of
Commissioners regarding: Commissioners regarding:
a. Composition of positions of members of a. Remuneration policy for the Board of
the Board of Directors and/or members of Directors and Board of Commissioners to
the Board of Commissioners; be submitted to the General Meeting of
b. Policies and criteria required in the Shareholders.
Nomination process; and b. Remuneration policy for executive officers
c. Performance evaluation policies for and employees as a whole to be submitted
members of the Board of Directors and/or to the Board of Directors.
members of the Board of Commissioners. 4) Ensuring that the remuneration policy is in
2) Assist the Board of Commissioners in accordance with applicable provisions.
assessing the performance of members 5) Conducting periodic evaluations of the
of the Board of Directors and/or members implementation of the remuneration policy.
of the Board of Commissioners based on 6) Assisting the Board of Commissioners
benchmarks that have been prepared as in assessing performance with the
evaluation materials; appropriateness of the remuneration received
3) Provide recommendations to the Board of by each member of the Board of Directors and/
Commissioners regarding the program for or member of the Board of Commissioners.
developing the capabilities of members of
the Board of Directors and/or members of the
2024 Annual Report
Board of Commissioners; PT Bank Negara Indonesia (Persero) Tbk
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C. Related to the Talent Management function: 2) Members of the Board of Commissioners
1) Conducting evaluations of the Talent are committed to providing the expected
Classification system and procedures carried time. Other significant commitments outside
out by the Board of Directors; the Bank must be disclosed to the Board of
2) Conducting periodic reviews of the company’s Commissioners prior to appointment, along
Talent Management System and monitoring with an indication of the time commitment
and evaluating its implementation; required and the Board of Commissioners
3) Validate and calibrate the Talents proposed must be notified if there are changes to such
by the Board of Directors to the Board of commitments.
Commissioners/Supervisory Board (Selected
Talent), to produce a list of Talents to be G. Carrying out other tasks assigned by the Board
nominated by the Board of Commissioners/ of Commissioners related to the nomination and
Supervisory Board to the GMS/Minister remuneration function.
(Nominated Talent).
H. The procedure for carrying out the duties and
D. In appointing the President Commissioner, functions of the Nomination and Remuneration
the Nomination and Remuneration Committee Committee is carried out based on the Financial
prepares a description of the job specifications, Services Authority Regulation governing the
including time commitment requirements that Nomination and Remuneration Committee
also consider the need for time commitment of Commercial Banks, the Financial Services
during a crisis. The existence of other significant Authority Regulation governing the Nomination
commitments outside the corporation must be and Remuneration Committee of Issuers or public
disclosed to the board of commissioners prior to companies and the Financial Services Authority
appointment and disclosed in the annual report. Regulation governing the implementation of
Changes in commitments must be immediately governance in providing remuneration for
reported to the board of commissioners and their commercial banks, which are applicable.
impact explained in the next annual report.
Authority, Rights, and Obligations of the
E. In appointing Commissioners Members, the Nomination and Remuneration Committee
Nomination and Remuneration Committee In carrying out its duties, the Nomination and
determines the terms and conditions for Remuneration Committee has the following
appointing Commissioners Members. These authorities:
terms and conditions are available for review. The 1. Accessing records or information about
expected time commitment is stated in the Letter employees, funds, assets, and other resources
of Appointment of Commissioners Members and belonging to BNI related to the implementation
Commissioners Members must have sufficient of its duties. The Nomination and Remuneration
time to fulfill the expected time commitment. Committee is required to report in writing
The existence of other significant commitments the results of the assignment to the Board of
outside BNI must be disclosed to the Board of Commissioners.
Commissioners prior to appointment, along with 2. Can cooperate with the Human Resources
an indication of the time commitment required Division, Development and Learning Division,
and the Board of Commissioners must be notified Budgeting and Financial Management Division,
if there are changes to such commitments. and other related Divisions.
3. In carrying out its duties, the Nomination and
F. Develop guidelines to ensure that all members Remuneration Committee has the authority
of the Board of Commissioners allocate sufficient to recommend proposals for independent
time to the Bank to be able to carry out their consultants from the Board of Directors to be
responsibilities effectively. The guidelines include appointed by the Board of Commissioners in
among others: order to support the functions and duties of
1) The President Commissioner is committed to the Nomination and Remuneration Committee,
providing sufficient time and also considering which include compiling a study of remuneration
the need for time commitments during times proposals based on benchmark data, by
of crisis. Other significant commitments considering and being responsible for the
outside the Bank must be disclosed to the selection and requirements of its assignment,
Board of Commissioners prior to appointment as well as disclosing the identity and costs of
and disclosed in the annual report. Changes in consulting services.
commitments must be immediately reported 4. Must carry out its duties properly and maintain
to the Board of Commissioners and their the confidentiality of all documents, data and
impact explained in the next annual report. information of the Company, both from internal
and external parties and only used for the benefit
of carrying out the duties of the Committee.
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5. In carrying out its duties and responsibilities Structure, Membership, and Expertise of the
related to the remuneration policy, the Nomination and Remuneration Committee
Nomination and Remuneration Committee must Members
pay attention to at least: The composition of the Nomination and
a) Financial performance and fulfillment of Remuneration Committee within BNI, as stated in
reserves as stipulated in applicable laws. the Committee Charter, is as follows:
b) Individual work performance. 1) The Nomination and Remuneration Committee is
c) Fairness with peer groups, and established by the Board of Commissioners. The
d) Consideration of the Bank’s long-term goals Board may form the Committee as a separate
and strategies. entity.
6. Before the current fiscal year, the Nomination 2) The Committee must act independently and
and Remuneration Committee must prepare report directly to the Board of Commissioners.
and submit an Annual Work Plan and Budget to 3) The appointment of Committee members is
the Board of Commissioners for determination, carried out by the Board of Directors based on a
a copy of which is submitted by the Board of Board of Commissioners’ resolution.
Commissioners to the Board of Directors for 4) The Nomination and Remuneration Committee
their information. The implementation of the consists of at least 3 (three) members, namely
Nomination and Remuneration Committee’s 1 (one) Independent Commissioner who also
Annual Work Plan and Budget is reported to the serves as Chair, 1 (one) Commissioner and 1
Board of Commissioners. (one) executive officer who oversees the human
7. The Nomination and Remuneration Committee is resources function or a party who holds a
required to prepare and submit a report on the managerial position under the Board of Directors
implementation of its duties, responsibilities and who oversees human resources at BNI.
nomination and remuneration procedures to the 5) Other members of the Nomination and
Board of Commissioners. Remuneration Committee other than the
minimum members as stated in point 4) above
Policy on Appointment, Dismissal, and may come from other members of the Board of
Term of Office of the Nomination and Commissioners and parties from outside BNI.
Remuneration Committee Members 6) If the Nomination and Remuneration Committee
The tenure of a Nomination and Remuneration members are determined to consist of more than
Committee member who is also a member of 3 (three) person, then the committee members
the Board of Commissioners automatically ends who are Independent Commissioners must
when their term as a Commissioner expires. If number at least 2 (two) person.
a Commissioner serving as a member of the 7) The majority of additional Committee members,
Nomination and Remuneration Committee resigns as referred to in point (5), must not be managerial-
before completing their term, they may be replaced level officers below the Board of Directors
by another Commissioner. If the Commissioner responsible for human resources.
serving as the Chair of the Nomination and 8) The Chair of the Nomination and Remuneration
Remuneration Committee steps down from their Committee must be an Independent
role as a Commissioner, the Chair position must be Commissioner at BNI.
reassigned to another Independent Commissioner 9) The Chairperson of the Nomination and
within no later than 30 days. Remuneration Committee is prohibited from
holding concurrent positions as chair of more
Meanwhile, the replacement of a Nomination and than 1 (one) committee in another committee
Remuneration Committee member who is not and may only hold concurrent positions as
from the Bank’s Board of Commissioners must be Chairperson of a Committee in a maximum of 1
completed within a maximum of 60 days after the (one) other committee at BNI.
respective member is no longer able to perform 10) Committee members must not be members of
their duties. The term of office for independent the Board of Directors, either at BNI or at any
members of the Nomination and Remuneration other bank.
Committee is a maximum of three years and can be 11) If deemed necessary, the Committee may appoint
extended once for an additional two years, resulting a Committee Secretary, whose assignment,
in a total tenure of up to five years. However, the rights, authority, and responsibilities are
Board of Commissioners retains the right to dismiss determined by the Committee Chair.
any Committee member at any time.
2024 Annual Report
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Number, Structure, and Composition of Membership of the Nomination and Remuneration
Committee
In 2024, the BNI Nomination and Remuneration Committee consists of 13 (thirteen) people appointed based
on the Decree of the Board of Commissioners. Of this number, 6 (six) people are Independent Commissioners,
one of whom serves as Chairman, 5 (five) Commissioners, 1 (one) person as a party holding a managerial
position under the Board of Directors in charge of human resources at BNI, and 1 (one) other person is an
Independent Party from outside the Bank. [ACGS D.2.10, D.2.15]
The composition of the membership of the Nomination and Remuneration Committee as of December
31, 2024 is filled by Independent Commissioners, Non-Independent Commissioners, Members from
Independent Parties, and executive officers in charge of human resources functions. The composition of
the chairman and members of the Bank’s Nomination and Remuneration Committee has reflected that the
majority of the membership remains filled by independent parties. [ACGS D.2.9, D.2.14, (B).D.2.1]
The Bank ensures that the structure and composition of the Nomination and Remuneration Committee
currently in office have met the provisions set out in the Nomination and Remuneration Committee Charter.
The following is the composition of the members of the BNI Nomination and Remuneration Committee
throughout 2024:
January 1, 2024– March 4, 2024 Period
Name Position Term of Office Position in the Bank
Pradjoto Chairman September 21, 2023-present President Commissioner/
[ACGS D.2.10, D.2.15] Independent Commissioner
Pahala Nugraha Member October 30, 2023-present Vice President Commissioner
Mansury
Sigit Widyawan Member July 20, 2020-present Independent Commissioner
Askolani Member January 30, 2020-present Commissioner
Asmawi Syam Member July 20, 2020-present Independent Commissioner
Susyanto1) Member September 8, 2020-March 4, 2024 Commissioner
Iman Sugema Member August 27, 2020-present Independent Commissioner
Septian Hario Seto Member August 27, 2020-present Independent Commissioner
Erwin Rijanto Slamet Member August 16, 2021-current Independent Commissioner
Fadlansyah Lubis Member December 29, 2022-current Commissioner
Robertus Billitea Member September 21, 2023-present Commissioner
Danni Tri Suryani Independent Member August 10, 2020-present -
Yenni Sari Dewi Member May 26, 2023-present Human Capital Strategy
Division Head
1)
Resigned from the position of Commissioner as of March 4, 2024
March 4, 2024– December 31, 2024 Period
Name Position Term of Office Position in the Bank
Pradjoto Chairman September 21, 2023-present President Commissioner/
[ACGS D.2.10, D.2.15] Independent Commissioner
Pahala Nugraha Member October 30, 2023-present Vice President Commissioner
Mansury
Sigit Widyawan Member July 20, 2020-present Independent Commissioner
Askolani Member January 30, 2020-present Commissioner
Asmawi Syam Member July 20, 2020-present Independent Commissioner
Iman Sugema Member August 27, 2020-present Commissioner
Septian Hario Seto Member August 27, 2020-present Independent Commissioner
Erwin Rijanto Slamet Member August 16, 2021-current Independent Commissioner
Fadlansyah Lubis Member December 29, 2022-current Independent Commissioner
Robertus Billitea Member September 21, 2023-present Commissioner
Mohamad Yusuf Member October 22, 2024-present Commissioner
Permana1)
Danni Tri Suryani Independent Member August 10, 2023-present -
Yenni Sari Dewi Member May 26, 2023-present Human Capital Strategy
Division Head
1)
Served as Commissioner since March 4, 2024, and effective based on OJK approval as of September 2, 2024.
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Nomination and Remuneration Committee Profile
Chairman of the Nomination and Remuneration Committee
Pradjoto
Legal Basis of Appointment Board of Commissioners Decree No. KEP/013/DK/2023 dated September 21, 2023
Term of Office September 21, 2023 - September 20, 2028
Professional Certication - Certification of Competence in Banking Risk Management, Qualification 6
- Certified Governance Oversight Professional (CGOP)
Complete Profile Profile can be found in the of the Board of Commissioners Profiles.
Member of the Nomination and Remuneration Committee as Board of Commissioner
Pahala Nugraha Mansury
Legal Basis of Appointment Board of Commissioners Decree No. KEP/018/DK/2023 dated October 30, 2023
Term of Office October 30, 2023-October 29, 2028
Professional Certication - Risk Management Certification Level JK 7
- Alignment of Risk Management Certification Level JK 7
- Governance, Risk & Compliance (GRC) Certification
Complete Profile Profile can be found in the of the Board of Commissioners Profiles.
Sigit Widyawan
Legal Basis of Appointment Board of Commissioners Decree No. KEP/026/DK/2020 dated July 20, 2020
Term of Office July 20, 2020 - July 19, 2025
Professional Certication - Risk Management Certification Level JK 6
- Alignment of Risk Management Certification Level JK 6
- Indonesia Internal Audit Practitioner (IIAP) Certification
Complete Profile Profile can be found in the of the Board of Commissioners Profiles.
Askolani
Legal Basis of Appointment Board of Commissioners Decree No. KEP/001/DK/2020 dated January 30, 2020
Term of Office January 30, 2020 - January 19, 2025
Professional Certication - Alignment of Risk Management Certification Level JK 6
- Governance, Risk & Compliance (GRC) Certification
Complete Profile Profile can be found in the of the Board of Commissioners Profiles.
Asmawi Syam
Legal Basis of Appointment Board of Commissioners Decree No. KEP/029/DK/2020 dated July 20, 2020
Term of Office July 20, 2020 - July 19, 2025
Professional Certication - Risk Management Certification Level JK 7
- Alignment of Risk Management Certification Level JK 7
- Indonesia Internal Audit Practitioner (IIAP) Certification
- Governance, Risk & Compliance (GRC) Certification
Complete Profile Profile can be found in the of the Board of Commissioners Profiles.
Iman Sugema
Legal Basis of Appointment Board of Commissioners Decree No. KEP/037/DK/2020 dated August 27, 2020
Term of Office August 27, 2020 - August 26, 2025
Professional Certication - Risk Management Certification Level JK 6
- Alignment of Risk Management Certification Level JK 6
Complete Profile Profile can be found in the of the Board of Commissioners Profiles.
Septian Hario Seto
Legal Basis of Appointment Board of Commissioners Decree No. KEP/036/DK/2020 dated August 27, 2020
Term of Office August 27, 2020 - August 26, 2025
Professional Certication - Risk Management Certification Level JK 6
- Alignment of Risk Management Certification Level JK 6
Complete Profile Profile can be found in the of the Board of Commissioners Profiles.
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Erwin Rijanto Slamet
Legal Basis of Appointment Board of Commissioners Decree No. KEP/014/DK/2021 dated August 16 2021
Term of Office August 16, 2021 - August 15, 2026
Professional Certication - Alignment of Risk Management Certification Level JK 6
- Governance, Risk & Compliance (GRC) Certification
Complete Profile Profile can be found in the of the Board of Commissioners Profiles.
Fadlansyah Lubis
Legal Basis of Appointment Board of Commissioners Decree No. KEP/022/DK/2022 dated December 29 2022
Term of Office December 29, 2022 - December 28, 2027
Professional Certication Alignment of Risk Management Certification Level JK 6
Complete Profile Profile can be found in the of the Board of Commissioners Profiles.
Robertus Billitea
Legal Basis of Appointment Board of Commissioners Decree No. KEP/006/DK/2023 dated September 21, 2023
Term of Office September 21, 2023 - September 20, 2028
Professional Certication - Risk Management Certification Level JK 6
- Alignment of Risk Management Certification Level JK 6
Complete Profile Profile can be found in the of the Board of Commissioners Profiles.
Mohamad Yusuf Permana
Legal Basis of Appointment Board of Commissioners Decree No. KEP/028/DK/2024 dated October 22, 2024
Term of Office October 22, 2024 - October 21, 2029
Professional Certication - Risk Management Certification Level JK 6
- Alignment of Risk Management Certification Level JK 6
Complete Profile Profile can be found in the of the Board of Commissioners Profiles.
Member of the Nomination and Remuneration Committee from the Independent Party
Danni Tri Suryani
Independent Member of Nomination and Remuneration
Comittee
Age Term of Office
58 years old as of December 31, 2024 • 2020-2023 (First Period)
• 2023-2025 (Second Period)
Nationality
Indonesian citizen Professional Certification and/or Training
Level 3 Risk Management Certification
Domicile
Jakarta, Indonesia Work Experience
• Human Capital Head and Corporate Secretary at Mandiri
Education Investment Management (2017-2020)
• Bachelor’s Degree in Management Economics from • Executive Vice President Human Capital at Bank Mutiara/
Universitas Indonesia (1989) J Trust (2014-2015)
• Master of Science Degree n Human Resources Development • Learning and Knowledge Management Group Head at PT
from the University of Stirling, Scotland, UK (2000) Bank Niaga (Persero) Tbk (2006-2009)
Legal Basis of Appointment Concurrent Position
Appointed for the first time as Member of the Nomination and No concurrent positions internally or externally
Remuneration Committee in January 2018 based on Board of
Commissioners Decree No. KEP/032/ DK/2020 dated August 10,
2020
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Yenni Sari Dewi
Anggota Komite Nominasi dan Remunerasi
Age 6. Srikandi Leadership Series 1: Implementation of RWP and
46 years old as of December 31, 2024 EWP in Efforts to Enhance Women's Leadership Engagement
and Productivity in SOEs, Srikandi BUMN, October 4, 2024.
Nationality 7. Onboarding HC Talent Sessions 1 & 2 (for Project Manager),
Indonesian citizen Forum Human Capital Indonesia (FHCI), October 17 & 22,
2024.
Domicile 8. Workshop Redefining Project Charter, Forum Human Capital
Jakarta, Indonesia Indonesia (FHCI) and Corporate Innovation Asia (CIAS),
November 28, 2024.
Education 9. Business Essential 3: Finance for Executives, BUMN School
• Bachelor’s Degree in Nutrition and Animal Feed from of Excellence x Emeritus x Columbia University Business
Universitas Gadjah Mada (2000) School, October 3 – November 29, 2024.
• Master’s Degree in General Business from Universitas Gadjah 10. Others: Online Training via LinkedIn Learning - AKHLAK
Mada (2003) Pathways (18 items), BNU Leadership Series & Mandatory
Learning (UU PDP, SMAP)
Legal Basis of Appointment
Appointed for the first time as Member of the Nomination and Work Experience
Remuneration Committee on May 26, 2023 based on Board of • Head of Management & Organization Research Group–
Commissioners Decree No. KEP/002/DK/2023 dated May 26, Strategic Planning Division (2015-2020),
2023 • Dean of Leadership & Future Capability Academy – BNI
Corporate University (2020-2021)
Term of Office • Deputy Head of Strategy & Policy Division – Human Capital
2023 - Present Strategy Division (2021-2023)
• Head of Human Capital Strategy Division at PT Bank Negara
Professional Certification and/or Training Indonesia (Persero), Tbk (2023 - present)
1. Sharing Sessions: Talent Management & Productivity,
William Wolf & McKinsey at the BoD Retreat, May 8-10, 2024. Concurrent Position
2. CHRO Masterclass Vol 3, Women Leadership in the New of Head of Human Capital Strategy Division at PT Bank Negara
Work, BUMN School of Excellence, May 22, 2024. Indonesia (Persero), Tbk
3. SOE Srikandi Leadership Program (SSLP) Batch-1, BUMN
School of Excellence & Srikandi BUMN, May – June 2024.
4. CHRO Masterclass Vol 4, Future Capabilities in the
Sustainability Era, BUMN School of Excellence, August 5,
2024.
5. Risk Management Certification JK-6, LSPP, August 9, 2024.
Qualifications, Education, and Work party in this charter follows the applicable
Experience of the Nomination and regulations governing independent committee
Remuneration Committee members under the Board of Commissioners,
The membership requirements for BNI’s Nomination particularly the Financial Services Authority (OJK)
and Remuneration Committee are as follows: Circular Letter on Governance Implementation
1) Possess high integrity, adequate capability, for Commercial Banks and the OJK Regulation on
knowledge, and work experience in the the Nomination and Remuneration Committee
Committee’s areas of responsibility, as well as an for Issuers or Public Companies.
understanding of the banking sector. 2) Have relevant experience in nomination and/or
2) Have no personal interests or affiliations that remuneration.
could create negative impacts or conflicts of 3) Not be an employee of BNI.
interest with the company. 4) Not hold concurrent positions as:
3) Be able to allocate sufficient time to fulfill their a. A member of the Board of Commissioners/
duties. Supervisory Board in a State-Owned
4) Demonstrate strong collaboration and effective Enterprise (SOE) or other company.
communication skills. b. A secretary or staff member of the Board of
Commissioners/Supervisory Board in an SOE
In addition to meeting the above requirements, or other company.
all independent members of the Nomination and c. A member of any other committee within the
Remuneration Committee must also fulfill the company.
following criteria: 5) The executive officer overseeing human
1) Have no affiliation, financial, managerial, resources must have knowledge of remuneration
ownership, or family relationships with and/or nomination systems and the bank’s
members of the Board of Commissioners, the succession planning.
Board of Directors, and/or holders of BNI’s Series 6) BNI must verify the accuracy of all documents or
A Dwiwarna shares, or any other relationships supporting data related to the independent status
with BNI that may affect their ability to act requirements, including a personal integrity
independently. The definition of an independent statement from the independent party.
2024 Annual Report
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By adhering to both the general and specific requirements outlined in the Nomination and Remuneration
Committee Charter, the Bank ensures that the current Chair and all members of the Committee meet the
educational qualifications and work experience criteria, as detailed in the table below:
Educational Qualifications and Work Experience, and Fields of Expertise of the Audit Committee
Name Position Education Work Experience Areas of Expertise
Pradjoto Chairman Educational background can Work experience can be found in the Board • Law
be found in the Board of of Commissioners Composition Diversity • Economics
Commissioners Composition Section
Diversity Section
Pahala Member Educational background can Work experience can be found in the Board • Accounting
Nugraha be found in the Board of of Commissioners Composition Diversity • Finance
Mansury Commissioners Composition Section
Diversity Section
Sigit Member Educational background can Work experience can be found in the Board • Economic
Widyawan be found in the Board of of Commissioners Composition Diversity • Accounting
Commissioners Composition Section • Finance
Diversity Section
Askolani Member Educational background can Work experience can be found in the Board Economics
be found in the Board of of Commissioners Composition Diversity
Commissioners Composition Section
Diversity Section
Asmawi Member Educational background can Work experience can be found in the Board Economics
Syam be found in the Board of of Commissioners Composition Diversity
Commissioners Composition Section
Diversity Section
Iman Member Educational background can Work experience can be found in the Board • Agribusiness
Sugema be found in the Board of of Commissioners Composition Diversity • Economics
Commissioners Composition Section
Diversity Section
Septian Member Educational background can Work experience can be found in the Board • Accounting
Hario Seto be found in the Board of of Commissioners Composition Diversity • Finance
Commissioners Composition Section
Diversity Section
Erwin Member Educational background can Work experience can be found in the Board Economics
Rijanto be found in the Board of of Commissioners Composition Diversity
Slamet Commissioners Composition Section
Diversity Section
Fadlansyah Member Educational background can Work experience can be found in the Board Law
Lubis be found in the Board of of Commissioners Composition Diversity
Commissioners Composition Section
Diversity Section
Robertus Member Educational background can Work experience can be found in the Board Law
Billitea be found in the Board of of Commissioners Composition Diversity
Commissioners Composition Section
Diversity Section
Mohamad Member Educational background can Work experience can be found in the Board Economics
Yusuf be found in the Board of of Commissioners Composition Diversity
Permana Commissioners Composition Section
Diversity Section
Danni Tri Independent • Bachelor’s Degree in Leader of Human Capital and Corporate • Management
Suryani Member Management Economics from Secretary at Mandiri Investment Management, Economics
the University of Indonesia (1989) Executive Vice President of Human Capital at • Organizational
• Master of Science in Human Bank Mutiara/J Trust, Learning and Knowledge Management
Resources Development from the Management Group Head at PT CIMB Niaga and Human
University of Stirling, Scotland, Tbk. Resources
UK (2000)
Yenni Sari Member • Bachelor’s Degree in Animal Leader of the Management & Organization • Management
Dewi Nutrition and Feed from Gadjah Research Group – Strategic Planning Division, Economics
Mada University (2000) Dean of the Academy of Leadership & Future • Organizational
• Master’s Degree in General Capabilities – BNI Corporate University, Management
Business from Gadjah Mada Deputy Head of the Strategy & Policy Division and Human
University (2003) – Human Capital Strategy Division, Head of Resources
Human Capital Strategy Division at PT Bank
Negara Indonesia (Persero) Tbk.
Independence Statement of the Nomination and Remuneration Committee
All members of the Bank’s Nomination and Remuneration Committee meet the independence criteria,
ensuring their ability to perform their duties professionally and independently. They uphold the Bank’s
interests and remain unaffected by any external influence that is not in accordance with applicable laws
and regulations. This commitment is reinforced by the composition of the Nomination and Remuneration
Committee, which consists predominantly of Independent Commissioners of the Bank.
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The aspects of independence for the members of the Nomination and Remuneration Committee are detailed
in the table below:
Nomination and Remuneration Committee Independency
Independency Aspects
No familial
relationships
with the Board of
No financial
No management Commissioners, Not serving on
Name relationships No share
relationships in the Board the board of
with the Board of ownership
BNI, subsidiaries of Directors, political party
Commissioners relationship in
or affiliated and/or fellow or government
and the Board of BNI
companies members of the official
Directors
Nomination and
Remuneration
Committee
Pradjoto
Pahala Nugraha
Mansury
Sigit Widyawan
Askolani
Asmawi Syam
Iman Sugema
Septian Hario Seto
Erwin Rijanto Slamet
Fadlansyah Lubis
Robertus Billitea
Mohamad Yusuf
Permana
Danni Tri Suryani
Yenni Sari Dewi
Concurrent Positions Information
As a form of transparency, information regarding the concurrent positions held by the members of the
Nomination and Remuneration Committee is outlined in the table below:
Position in Other
Position in Other Position in Other
Name Position in the Bank State-Owned
Banks Public Companies
Enterprises
Pradjoto Chairman of the Nomination
and Remuneration Committee
None None None
& President Commissioner/
Independent Commissioner
Pahala Nugraha Vice President Commissioner
None None None
Mansury
Sigit Widyawan Independent Commissioner None None None
Askolani Commissioner None None None
Asmawi Syam Independent Commissioner None None None
Iman Sugema Independent Commissioner None None None
Septian Hario Seto Independent Commissioner None None None
Erwin Rijanto Slamet Independent Commissioner None None None
Fadlansyah Lubis Commissioner None None None
Robertus Billitea Commissioner None None None
Mohamad Yusuf Commissioner
None None None
Permana
Danni Tri Suryani Independent Member None None None
Yenni Sari Dewi Human Capital Strategy
None None None
Division Head
2024 Annual Report
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Nomination and Remuneration Committee reached, decision-making is based on majority
Meetings [ACGS D.2.12, D.2.17] vote with the principle of 1 (one) person 1 (one)
vote.
Meeting Policy
The Nomination and Remuneration Committee
Charter clearly outlines the policies and procedures 5) If in the decision-making process carried out
for conducting meetings of BNI’s Nomination and by voting there are an equal number of votes,
Remuneration Committee, as follows: then the decision is taken based on the majority
1) Meetings of the Nomination and Remuneration vote with the principle of 1 (one) person 1 (one)
Committee are held as needed by the Bank, with vote, without counting the votes of members
a minimum of four meetings per year. who are Human Resources Executive Officers or
2) The Nomination and Remuneration Committee parties who hold managerial positions under the
Meeting may only be held if attended by a Board of Directors who are in charge of human
majority of the members of the Nomination and resources.
Remuneration Committee and of the majority, 6) The results of the Nomination and Remuneration
one is the Chairperson of the Nomination and Committee meetings are recorded in minutes of
Remuneration Committee and 1 (one) Executive the meeting, signed by all committee members,
Officer in charge of Human Resources or a party and properly documented.
holding a managerial position under the Board of 7) Any dissenting opinions expressed in the
Directors in charge of human resources. meeting must be clearly recorded in the minutes,
3) Meetings are chaired by the Chairperson of the along with the reasons for the disagreement.
Nomination and Remuneration Committee. If 8) The minutes of the meeting, as referred to in
the Chairperson is unable to attend, the meeting point 6 above, are submitted in writing by the
is led by the most senior committee member Nomination and Remuneration Committee to the
designated/agreed upon in the meeting. Board of Commissioners.
4) Decision-making at the Nomination and 9) The attendance of Nomination and Remuneration
Remuneration Committee meeting is based on Committee members in meetings is reported in
consensus. In the event that consensus is not the committee’s quarterly and annual reports.
Meeting Frequency and Attendance Rate of the Nomination and Remuneration Committee Members
In 2024, the Nomination and Remuneration Committee held 23 (twenty-three) meetings. The frequency of
these meetings complies with the requirements set forth in the Nomination and Remuneration Committee
Charter.
Below is the attendance record of the Committee members in the Nomination and Remuneration Committee
meetings throughout 2024:
Number of
Attended
Meetings Percentage
Name Position [ACGS D.2.12,
[ACGS D.2.12, [ACGS D.2.12, D.2.17]
D.2.17]
D.2.17]
Pradjoto Chairman of the Nomination and 23 23 100%
Remuneration Committee & President
Commissioner/Independent Commissioner
Pahala Nugraha Mansury Vice President Commissioner 23 20 87%
Asmawi Syam Independent Commissioner 23 23 100%
Sigit Widyawan Independent Commissioner 23 23 100%
Iman Sugema Independent Commissioner 23 23 100%
Septian Hario Seto Independent Commissioner 23 21 91%
Erwin Rijanto Slamet Independent Commissioner 23 23 100%
Askolani Commissioner 23 21 91%
Susyanto*) Commissioner 7 7 100%
Fadlansyah Lubis Commissioner 23 23 100%
Robertus Billitea Commissioner 23 22 96%
Mohamad Yusuf Permana**) Commissioner 6 5 83%
Danni Tri Suryani Independent Member 23 23 100%
Yenni Sari Dewi Human Capital Strategy Division Head 9 9 100%
*) Resigned from the position of Commissioner as of March 4, 2024
**) Appointed as Commissioner since March 4, 2024, and effective based on OJK approval since September 2, 2024
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Meeting Agenda
Throughout 2024, the Nomination and Remuneration Committee meetings discussed the following topics:
Meeting
No. Meeting Agenda Audit Committee Member Invitee
Dates
1 February 13, • Talent Development Policy, 1. Pradjoto Human Capital &
2024 related to the SOE Talent Pool 2. Pahala Nugraha Mansury Compliance Director
• Board of Commissioners 3. Asmawi Syam
Development Program 2024 4. Sigit Widyawan
(including Risk Management 5. Iman Sugema
Certification and Individual 6. Septian Hario Seto
Development Program for the 7. Erwin Rijanto Slamet
Board of Commissioners) 8. Askolani
• Policy & Procedure for 9. Susyanto
Managing Outsourced 10.Fadlansyah Lubis
Workforce 11.Robertus Billitea
12.Danni Tri Suryani
13.Yenni Sari Dewi
2 February 20, • Report on the Study by 1. Pradjoto 1. President Director
2024 Independent Remuneration 2. Pahala Nugraha Mansury 2. Finance Director
Consultant and Discussion on 3. Asmawi Syam 3. Human Capital &
the Proposed Remuneration 4. Sigit Widyawan Compliance Director
for the Board of Directors and 5. Iman Sugema
Board of Commissioners for 6. Septian Hario Seto
2024 7. Erwin Rijanto Slamet
• Achievement of the Board of 8. Askolani
Directors' KPIs for 2023 9. Susyanto
• Target KPIs for the Board of 10.Fadlansyah Lubis
Directors for 2024 (including 11.Robertus Billitea
the Collegial Board of Directors' 12.Danni Tri Suryani
KPIs for 2024) 13.Yenni Sari Dewi
3 February 21, Performance and Capacity 1. Pradjoto All directors
2024 Evaluation Interviews for the Board 2. Pahala Nugraha Mansury
of Directors for 2023 3. Asmawi Syam
4. Sigit Widyawan
5. Iman Sugema
6. Septian Hario Seto
7. Erwin Rijanto Slamet
8. Askolani
9. Susyanto
10.Fadlansyah Lubis
11.Robertus Billitea
12.Danni Tri Suryani
4 February 22, • Performance and Capacity 1. Pradjoto All directors
2024 Evaluation Interviews for the 2. Pahala Nugraha Mansury
Board of Directors for 2023 3. Asmawi Syam
(Continuation) 4. Sigit Widyawan
• Discussion on the achievement 5. Iman Sugema
of Long Term Incentives (LTI) 6. Septian Hario Seto
performance targets and the 7. Erwin Rijanto Slamet
implementation of long-term 8. Askolani
incentive allocations 9. Susyanto
10.Fadlansyah Lubis
11.Robertus Billitea
12.Danni Tri Suryani
5 February 27, Validation Interviews for New 1. Pradjoto All Nominated Talents 2024
2024 Nominated Talents 2024 2. Pahala Nugraha Mansury
3. Asmawi Syam
4. Sigit Widyawan
5. Iman Sugema
6. Septian Hario Seto
7. Erwin Rijanto Slamet
8. Askolani
9. Susyanto
10.Fadlansyah Lubis
11.Robertus Billitea
12.Danni Tri Suryani
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Meeting
No. Meeting Agenda Audit Committee Member Invitee
Dates
6 February 29, Discussion on Changes in the 1. Pradjoto 1. President Director
2024 Management of Subsidiaries at 2. Pahala Nugraha Mansury 2. Finance Director
BNI Sekuritas 3. Asmawi Syam 3. Human Capital &
4. Sigit Widyawan Compliance Director
5. Iman Sugema 4. Human Capital Business
6. Septian Hario Seto Partner
7. Erwin Rijanto Slamet
8. Askolani
9. Susyanto
10.Fadlansyah Lubis
11.Robertus Billitea
12.Danni Tri Suryani
13.Yenni Sari Dewi
7 March 4, Discussion on the Proposal from 1. Pradjoto Ministry of SOEs as Series
2024 Series A Dwiwarna Shareholders 2. Pahala Nugraha Mansury A Dwiwarna Shareholder
regarding Changes in the 3. Asmawi Syam
Company's Management for 4. Sigit Widyawan
the Annual General Meeting of 5. Iman Sugema
Shareholders for the 2023 Financial 6. Septian Hario Seto
Year of PT Bank Negara Indonesia 7. Erwin Rijanto Slamet
(Persero) Tbk 8. Askolani
9. Susyanto
10.Fadlansyah Lubis
11.Robertus Billitea
12.Danni Tri Suryani
8 March 14, Discussion on Changes in the 1. Pradjoto 1. Human Capital &
2024 Management of Subsidiaries at 2. Pahala Nugraha Mansury Compliance Director
BNI Sekuritas 3. Asmawi Syam 2. Finance Director
4. Sigit Widyawan 3. Human Capital Business
5. Iman Sugema Partner
6. Septian Hario Seto
7. Erwin Rijanto Slamet
8. Askolani
9. Fadlansyah Lubis
10.Robertus Billitea
11.Danni Tri Suryani
9 March 28, • Corporate Plan as a 1. Pradjoto 1. Digital and Integrated
2024 continuation of Corporate 2. Asmawi Syam Banking Director
Transformation 3. Sigit Widyawan 2. Human Capital &
• Policy and Report on the 4. Iman Sugema Compliance Director
Implementation of Sanctions 5. Septian Hario Seto 3. Corporate Development
6. Erwin Rijanto Slamet & Transformation
7. Askolani Division
8. Fadlansyah Lubis
9. Robertus Billitea
10.Danni Tri Suryani
11.Yenni Sari Dewi
10 April 4, 2024 Discussion on Changes to the 1. Pradjoto 1. Finance Director
Proposed Remuneration for the 2. Pahala Nugraha Mansury 2. Direktur Human Capital
Board of Directors and Board of 3. Asmawi Syam & Compliance
Commissioners of PT Bank Negara 4. Sigit Widyawan 3. Divisi Corporate
Indonesia (Persero) Tbk based 5. Iman Sugema Secretary
on the Study by Independent 6. Septian Hario Seto
Remuneration Consultant 7. Erwin Rijanto Slamet
8. Askolani
9. Fadlansyah Lubis
10.Robertus Billitea
11.Danni Tri Suryani
11 April 25, 2024 Discussion on the Appointment 1. Pradjoto 1. Human Capital &
of Management for Subsidiaries 2. Pahala Nugraha Mansury Compliance Director
at BNI Sekuritas, Hibank, and BNI 3. Asmawi Syam 2. Finance Director
Venture Capital 4. Sigit Widyawan 3. Human Capital Business
5. Iman Sugema Partner
6. Septian Hario Seto
7. Erwin Rijanto Slamet
8. Fadlansyah Lubis
9. Robertus Billitea
10.Danni Tri Suryani
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Practices Governance Responsibility Commitment Statements
Meeting
No. Meeting Agenda Audit Committee Member Invitee
Dates
12 May 3, 2024 • Outsourcing Policy 1. Pradjoto 1. Human Capital &
• Changes to Pension Fund 2. Pahala Nugraha Mansury Compliance Director
Regulations 3. Asmawi Syam 2. Finance Director
4. Sigit Widyawan
5. Iman Sugema
6. Septian Hario Seto
7. Erwin Rijanto Slamet
8. Askolani
9. Fadlansyah Lubis
10.Danni Tri Suryani
11.Yenni Sari Dewi
13 16 May 2024 • Pembahasan Penataan 1. Pradjoto 1. President Director
May 16, 2024 Organisasi Direksi 2. Pahala Nugraha Mansury 2. Vice President Director
(Pembidangan Direksi) BNI 3. Asmawi Syam 3. Human Capital &
• Pembahasan Usulan Perubahan 4. Sigit Widyawan Compliance Director
Tunjangan dan Fasilitas anggota 5. Iman Sugema 4. Digital and Integrated
Direksi dan Dewan Komisaris 6. Septian Hario Seto Banking Director
• Discussion on the Organization 7. Erwin Rijanto Slamet 5. Corporate Secretary
Restructuring of the Board of 8. Askolani Division
Directors (Board Division) at 9. Fadlansyah Lubis 6. Corporate Development
BNI 10.Robertus Billitea & Transformation
• Discussion on Proposed 11.Danni Tri Suryani Division
Changes to Allowances and 12.Yenni Sari Dewi
Facilities for Members of the
Board of Directors and Board of
Commissioners
14 May 30, 2024 Discussion on Employee 1. Pradjoto 1. Direktur Human Capital
Remuneration 2. Pahala Nugraha Mansury & Compliance
3. Asmawi Syam 2. Human Capital &
4. Sigit Widyawan Compliance Director
5. Iman Sugema
6. Septian Hario Seto
7. Erwin Rijanto Slamet
8. Askolani
9. Fadlansyah Lubis
10.Robertus Billitea
11.Danni Tri Suryani
12.Yenni Sari Dewi
15 June 13, Discussion on Changes in the 1. Pradjoto 1. Human Capital &
2024 Management of Subsidiaries at 2. Pahala Nugraha Mansury Compliance Director
BNI Sekuritas, BNI Life, and BNI 3. Asmawi Syam 2. Finance Director
Finance 4. Sigit Widyawan
5. Iman Sugema
6. Septian Hario Seto
7. Erwin Rijanto Slamet
8. Askolani
9. Fadlansyah Lubis
10.Robertus Billitea
11.Danni Tri Suryani
16 July 18, 2024 Discussion on the proposed 1. Pradjoto 1. Finance Director
performance targets for the next 2. Pahala Nugraha Mansury 2. Human Capital &
3 years related to Long Term 3. Asmawi Syam Compliance Director
Incentives (LTI) and governance 4. Sigit Widyawan 3. Corporate Secretary
of LTI 5. Iman Sugema Division
6. Septian Hario Seto
7. Erwin Rijanto Slamet
8. Askolani
9. Fadlansyah Lubis
10.Robertus Billitea
11.Danni Tri Suryani
17 August 15, Discussion on Changes to the 1. Pradjoto 1. President Director
2024 Proposed Collegial KPIs for the 2. Asmawi Syam 2. Vice President Director
Board of Directors for 2024 3. Sigit Widyawan 3. Finance Director
4. Iman Sugema 4. Human Capital &
5. Septian Hario Seto Compliance Director
6. Erwin Rijanto Slamet
7. Askolani
8. Fadlansyah Lubis
9. Robertus Billitea
10.Danni Tri Suryani
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Meeting
No. Meeting Agenda Audit Committee Member Invitee
Dates
18 September Discussion on the Achievement of 1. Pradjoto 1. President Director
26, 2024 the Board of Directors' KPIs for the 2. Pahala Nugraha Mansury 2. Finance Director
First Semester of 2024 3. Asmawi Syam 3. Human Capital &
4. Sigit Widyawan Compliance Director
5. Iman Sugema 4. Corporate Planning
6. Erwin Rijanto Slamet & Performance
7. Askolani Management Division
8. Fadlansyah Lubis
9. Robertus Billitea
10.Danni Tri Suryani
19 October 24, Performance and Capacity 1. Pradjoto All Directors
2024 Evaluation Interviews for the Board 2. Pahala Nugraha Mansury
of Directors for the First Semester 3. Asmawi Syam
of 2024 4. Sigit Widyawan
5. Iman Sugema
6. Septian Hario Seto
7. Erwin Rijanto Slamet
8. Askolani
9. Fadlansyah Lubis
10.Robertus Billitea
11.Mohamad Yusuf Permana
12.Danni Tri Suryani
20 October 25, Performance and Capacity 1. Pradjoto All Directors
2024 Evaluation Interviews for the Board 2. Pahala Nugraha Mansury
of Directors for the First Semester 3. Asmawi Syam
of 2024 (Continuation) 4. Sigit Widyawan
5. Iman Sugema
6. Septian Hario Seto
7. Erwin Rijanto Slamet
8. Askolani
9. Fadlansyah Lubis
10.Robertus Billitea
11.Mohamad Yusuf Permana
12.Danni Tri Suryani
21 November 7, Discussion on the evaluation of the 1. Pradjoto 1. Human Capital &
2024 implementation of internal talent 2. Pahala Nugraha Mansury Compliance Director
development, employees, and 3. Asmawi Syam 2. SEVP of Human Capital
the development program for the 4. Sigit Widyawan
Board of Commissioners 5. Iman Sugema
6. Erwin Rijanto Slamet
7. Fadlansyah Lubis
8. Robertus Billitea
9. Mohamad Yusuf Permana
10.Danni Tri Suryani
11.Yenni Sari Dewi
22 November Discussion on Proposed Collegial 1. Pradjoto All Directors
14, 2024 KPIs for the Board of Directors for 2. Pahala Nugraha Mansury
2025 3. Asmawi Syam
4. Sigit Widyawan
5. Iman Sugema
6. Septian Hario Seto
7. Erwin Rijanto Slamet
8. Askolani
9. Fadlansyah Lubis
10.Robertus Billitea
11.Mohamad Yusuf Permana
12.Danni Tri Suryani
13.Yenni Sari Dewi
23 December Discussion on the Establishment of 1. Pradjoto 1. Human Capital &
19, 2024 the Bonus Budget 2. Asmawi Syam Compliance Director
3. Sigit Widyawan 2. Finance Director
4. Iman Sugema
5. Septian Hario Seto
6. Erwin Rijanto Slamet
7. Askolani
8. Fadlansyah Lubis
9. Robertus Billitea
10.Mohamad Yusuf Permana
11.Danni Tri Suryani
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Competency Improvement Program for Nomination and Remuneration Committee Members
in 2024
In 2024, members of the Nomination and Remuneration Committee participated in the following education
or training:
Name of Training/Workshop/
Implementation Time Organizer
Conference/seminar
Pradjoto - Chairman of the Audit Committee/Independent Commissioner
Competency development/training can be found in Section of the Training and/or Competency Improvement of Board of
Commissioners Members in 2024.
Pahala Nugraha Mansury – KNR Member/Vice President Commissioner
Competency development/training can be found in Section of the Training and/or Competency Improvement of Board of
Commissioners Members in 2024.
Sigit Widyawan – KNR Member/Independent Commissioner
Competency development/training can be found in Section of the Training and/or Competency Improvement of Board of
Commissioners Members in 2024.
Askolani - KNR Member/Commissioner
Competency development/training can be found in Section of the Training and/or Competency Improvement of Board of
Commissioners Members in 2024.
Asmawi Syam - KNR Member/Independent Commissioner
Competency development/training can be found in Section of the Training and/or Competency Improvement of Board of
Commissioners Members in 2024.
Iman Sugema - KNR Member/Independent Commissioner
Competency development/training can be found in Section of the Training and/or Competency Improvement of Board of
Commissioners Members in 2024.
Septian Hario Seto - KNR Member/Independent Commissioner
Competency development/training can be found in Section of the Training and/or Competency Improvement of Board of
Commissioners Members in 2024.
Erwin Rijanto Slamet - KNR Member/Independent Commissioner
Competency development/training can be found in Section of the Training and/or Competency Improvement of Board of
Commissioners Members in 2024.
Fadlansyah Lubis - KNR Member/Commissioner
Competency development/training can be found in Section of the Training and/or Competency Improvement of Board of
Commissioners Members in 2024.
Robertus Billitea - KNR Member/Commissioner
Competency development/training can be found in Section of the Training and/or Competency Improvement of Board of
Commissioners Members in 2024.
Mohamad Yusuf Permana - KNR Member/Commissioner
Competency development/training can be found in Section of the Training and/or Competency Improvement of Board of
Commissioners Members in 2024.
Danni Tri Suryani - KNR Member (Independent Party)
Key Performance Indicators (KPI) for Collegial March 27 - 28, 2024 Ministry of SOE
SOE Banking in 2024
Yenni Sari Dewi - KNR Member/Head of Human Capital Strategy Division
Sharing Sessions: Talent Management & May 8 - 10, 2024 PT Bank Negara Indonesia (Persero)
Productivity, William Wolf & McKinsey at the Tbk.
BoD Retreat
CHRO Masterclass Vol 3, Women Leadership May 22, 2024 BUMN School of Excellence
SOE Srikandi Leadership Program (SSLP) May - June 2024 BUMN School of Excellence dan
Batch-1 Srikandi BUMN
CHRO Masterclass Vol 4, Future Capabilities in August 5, 2024 BUMN School of Excellence
the Sustainability Era
Risk Management Certification JK-6 August 9, 2024 Banking Professional Certification
Institute (LSPP)
Srikandi Leadership Series 1: Implementation October 4, 2024 Srikandi BUMN
of RWP and EWP in Efforts to Enhance Women's
Leadership Engagement and Productivity in
SOEs
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Name of Training/Workshop/
Implementation Time Organizer
Conference/seminar
Onboarding HC Talent Sessions 1 & 2 (for October 17 & 22, 2024 Forum Human Capital Indonesia
Project Manager) (FHCI)
Workshop Redefining Project Charter November 28, 2024 Forum Human Capital Indonesia
(FHCI) and Corporate Innovation
Asia (CIAS)
Business Essential 3: Finance for Executives October 3 – November 29, 2024 BUMN School of Excellence,
Emeritus, & Columbia University
Business School
Work Program and Implementation of Nomination and Remuneration Committee
Duties of the Nomination and Remuneration Work Plan for 2025
Committee in 2024 The Nomination and Remuneration Committee has
In 2024, the Nomination and Remuneration Committee set a work plan for 2025 with the following strategic
submitted a report on the implementation of its duties priorities:
and responsibilities to the Board of Commissioners 1) Internalization of Performance Culture and
and provided several recommendations, including Branch Productivity as an impact of Human
the following: Capital and Branch Transformation
1. Talent Development Policy related to the BUMN 2) Talent Development Plan
Talent Pool 3) Remuneration of the Board of Directors, Board of
2. Outsourcing Workforce Management Policy & Commissioners, and Employees
Procedures 4) IT Human Capital Policy
3. Remuneration of the Board of Directors and 5) People Analytics
Board of Commissioners in 2024 6) Evaluation of Collegial and Individual KPI
4. Target KPI of the Board of Directors in 2024 Achievement of the Board of Directors
(including the KPI of the Collegial Board of 7) Evaluation of Prospective Directors and
Directors in 2024) Prospective Board of Commissioners of SOEs
5. Proposal for Nominated Talent in 2024 8) Evaluation of Prospective Directors and
6. Proposal for Subsidiary Management Prospective Board of Commissioners of
7. Sanctions Policy Subsidiaries
8. Changes to Pension Fund Regulations
9. Restructuring of the Board of Directors Remuneration of Members of the
Organization (Directorate Division) of BNI Nomination and Remuneration Committee
10. Changes to Allowances and Facilities for [ACGS C.3.4]
members of the Board of Directors and Board of The remuneration policy for members of the
Commissioners Nomination and Remuneration Committee who come
11. Employee Remuneration from members of the Board of Commissioners is an
12. Proposed performance targets promised for the integral part of the honorarium given to the Board of
next 3 years related to Long Term Incentives (LTI) Commissioners, and there is no special honorarium
and discussion of governance LTI for each member of the Committee. Meanwhile, the
13. Internal talent and employee development amount of honorarium for Committee members
14. Proposed KPI of the Board of Directors Collegiate from independent parties (Non-Commissioners)
in 2025 is determined by the Board of Commissioners
with a maximum amount of 20% of the President
Evaluation of the Nomination and Director’s Salary, and no other income is given other
Remuneration Committee on the than the honorarium. This is in accordance with the
Implementation of the Nomination and provisions of the Regulation of the Minister of SOEs
Remuneration Policy at the Bank Number PER-3/MBU/03/2023 dated March 20, 2023,
In 2024, the Nomination and Remuneration Committee concerning Organs and Human Resources of State-
has conducted an evaluation and assessment that Owned Enterprises of State-Owned Enterprises.
the nomination process implemented by the Bank
has complied with applicable regulatory provisions
and considered the principles of GCG. In terms of
remuneration, the Nomination and Remuneration
Risk Monitoring Committee
[ACGS (B).D.6.1]
Committee is of the view that the Bank’s remuneration
policy is also in accordance with the remuneration
policy applicable in the banking industry and is The Risk Monitoring Committee is established and
always implemented by considering the principles of reports directly to the Board of Commissioners
GCG and prioritizing a remuneration system-based to assist in overseeing risk management
on performance and risk. implementation and to ensure that the Bank’s risk
826 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
management adheres to adequate procedures revision updated through Board of Commissioners
and methodologies in compliance with applicable Decree No. KEP/017/DK/2024, dated June 6, 2024,
regulations and Good Corporate Governance concerning the Risk Monitoring Committee Charter
(GCG) principles. Through this committee, BNI can of PT Bank Negara Indonesia (Persero) Tbk.
maintain its business activities within acceptable
and profitable limits. The Risk Monitoring Committee Charter contains:
1. The foundation for the establishment and duties
Legal Basis for the Establishment of the of the Risk Monitoring Committee.
Risk Monitoring Committee 2. The objectives of the Risk Monitoring Committee.
The legal foundation for the establishment of BNI’s 3. The structure and membership of the Risk
Risk Monitoring Committee refers to several laws Monitoring Committee.
and regulations, including: 4. Membership requirements for the Risk
1) Financial Services Authority Regulation No. 17 of Monitoring Committee.
2023, dated September 14, 2023, on Governance 5. Duties of the Risk Monitoring Committee.
Implementation for Commercial Banks. 6. Authorities of the Risk Monitoring Committee.
2) Financial Services Authority Circular Letter No. 7. Rights and obligations of the Risk Monitoring
13/SEOJK.03/2017, dated March 17, 2017, on Committee.
Governance Implementation for Commercial 8. Meetings of the Risk Monitoring Committee, and
Banks. 9. The tenure of Risk Monitoring Committee
3) Regulation of the Minister of State-Owned members.
Enterprises (SOEs) of the Republic of Indonesia
No. PER-3/MBU/03/2023, dated March 20, 2023, The Risk Monitoring Committee Charter is
on SOE Organizations and Human Resources. continuously refined and updated periodically by
4) Regulation of the Minister of State-Owned taking into account developments or changes in
Enterprises of the Republic of Indonesia No. applicable laws and regulations as well as current
PER-2/MBU/03/2023, dated March 3, 2023, on conditions. The Risk Monitoring Committee Charter
SOE Governance Guidelines and Significant has been uploaded to the BNI website, namely:
Corporate Activities. https://www.bni.co.id/Portals/1/BNI/Perusahaan/
5) Decree of the Deputy for Finance and Risk Docs/Piagam-Komite-Pemantau-Risiko-2024.pdf.
Management, Ministry of SOEs No. SK-3/DKU.
MBU/05/2023, dated May 26, 2023, on Technical Duties and Responsibilities of the Risk
Guidelines for the Composition and Qualifications Monitoring Committee
of Risk Management Bodies within SOEs. The duties and responsibilities of BNI’s Risk
6) Bank Indonesia and Financial Services Authority Monitoring Committee, as stipulated in the Risk
regulations on Risk Management Implementation Monitoring Committee Charter, include:
for Commercial Banks and Integrated Risk 1) Evaluating the alignment between risk
Management for Financial Conglomerates. management policies and their implementation,
7) Financial Services Authority regulations on specifically:
Risk Management for Commercial Banks and a. Assessing the consistency between the
Integrated Risk Management for Financial Bank’s risk management policies and their
Conglomerates. execution, covering credit risk, market risk,
8) Articles of Association of PT Bank BNI (Persero) liquidity risk, operational risk, strategic risk,
Tbk and its amendments. legal risk, compliance risk, and reputational
9) Board of Commissioners Decree No. Kep/002/ risk.
DK/2004, dated March 1, 2004, on the b. Reviewing the alignment of integrated
Establishment of the Risk and Compliance risk management policies with their
Committee. implementation, encompassing the eight
risks mentioned above, along with insurance
Risk Monitoring Committee Charter risk and intra-group transaction risk.
In performing its supervisory duties over the c. Providing recommendations to the Board
Bank’s risk management handled by the Board of of Commissioners on the adequacy
Directors and its supporting units, all members of risk management policies and their
of the Risk Monitoring Committee must adhere implementation to ensure effective risk
to the Risk Monitoring Committee Charter. This control.
charter is periodically reviewed, with the latest
2024 Annual Report
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d. Reviewing and providing opinions to the Rights and Obligations of the Risk Monitoring
Board of Commissioners on the General Committee
Credit Policy and other regulatory-required The rights and obligations of the Risk Monitoring
policies submitted by the Board of Directors Committee include:
for approval. 1) Performing duties in accordance with the Risk
2) Monitoring and evaluating the performance of Monitoring Committee Charter.
the risk management committee and the risk 2) Independent committee members are entitled
management unit to provide recommendations to honorariums from BNI, the amount of which
to the Board of Commissioners, including: determined by the Board of Commissioners in
a. Monitoring the execution of the Risk compliance with applicable regulations.
Management Unit’s work plan and the duties 3) Maintaining the confidentiality of all documents,
of the Risk Management Committee. data, and information related to the Risk
b. Monitoring the implementation of the Monitoring Committee activities.
Integrated Risk Management Unit’s work 4) Preparing and submitting the Annual Work Plan
plan and the duties of the Integrated Risk and Budget to the Board of Commissioners before
Management Committee. the start of the financial year, a copy of which
c. Recommending improvements to the is submitted by the Board of Commissioners
effectiveness of risk management at BNI, to the Board of Directors for their information.
including the integrated risk management The implementation of the Risk Monitoring
with its subsidiaries. Committee’s Annual Work Plan and Budget is
d. Evaluating and reporting regulatory risk reported to the Board of Commissioners.
assessments to the Board of Commissioners. 5) Prepare and submit a report to the Board of
3) Carrying out other specific duties related to Commissioners signed by the Committee
the functions and scope of the Risk Monitoring Chairperson and Committee Members as follows:
Committee as assigned by the Board of a. Reports on the execution of duties, with
Commissioners. recommendations if necessary.
b. Quarterly and annual reports.
Authorities of the Risk Monitoring 6) Reporting to the General Meeting of Shareholders
Committee (GMS) through the Board of Commissioners
To support the implementation of supervisory regarding responsibilities, achievements, and
duties over the Bank’s risk management, the Risk other relevant matters.
Monitoring Committee is delegated a number of 7) Prohibited from accepting gifts or benefits related
authorities in accordance with those regulated in to their position.
the Risk Monitoring Committee Charter, namely as 8) Allocating sufficient time to fulfill their duties
follows: effectively.
1) Accessing records or information related to 9) Independent committee members must be
employees, funds, assets, and other resources of present at the company during working hours,
BNI relevant to its duties, with a written report with at least:
submitted to the Board of Commissioners. a. At least 2 (two) days in one week according to
2) Conducting random tests and inspections of BNI the days and attendance schedule determined
branches, representative offices, regional offices, by the Board of Commissioners and/or the
and business units as necessary. Committee Chairperson, including to attend
3) Communicate directly with parties related to Committee Meetings and carry out other
the duties of the Risk Monitoring Committee, duties according to the duties and obligations
including communicating matters related to that have been determined. and
financial and management information. b. If necessary, at the request of the Board of
4) Collaborating with the Risk Management Commissioners and/or the Chairman of the
Committee, Integrated Risk Management Committee, Committee Members who come
Committee, Risk Management Unit, and other from independent parties are required to
relevant units. be present at the company or at the Board
of Commissioners Meeting or Committee
Meeting, or at activities that must be attended
by the Board of Commissioners according to
their needs outside of the days and routine
attendance schedule.
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10) In order to avoid overlapping implementation of Structure, Membership, and Expertise of the
tasks among the committees under the Board of Risk Monitoring Committee
Commissioners and cooperation in implementing The composition and membership of the Risk
tasks, the Risk Monitoring Committee is required Monitoring Committee are ensured to have met the
to coordinate with other Committees under the provisions applicable in the scope of BNI, namely as
Board of Commissioners. follows:
1) The Risk Monitoring Committee is formed based
Appointment, Dismissal, and Term of Office on the decision of the Board of Commissioners
of the Risk Monitoring Committee Members meeting and is placed in a Decree of the Board of
Risk Monitoring Committee members from the Commissioners.
Board of Commissioners serve the same term as 2) The Risk Monitoring Committee is under the
their tenure as commissioners, as determined by coordination of the Board of Commissioners
the GMS. With these provisions, members of the and is directly responsible to the Board of
Risk Monitoring Committee who are members of the Commissioners.
Board of Commissioners will automatically cease as 3) The appointment of Risk Monitoring Committee
members of the committee if their term of office as Members is carried out by the Board of
members of the Board of Commissioners ends. If Directors based on the Decision of the Board of
a member of the Board of Commissioners who is Commissioners Meeting.
the Chairperson of the Risk Monitoring Committee 4) The membership of the Risk Monitoring
resigns before their term of office as a member of Committee consists of at least:
the Board of Commissioners ends, the position of a. 1 (one) Independent Commissioner who also
Chairperson of the Risk Monitoring Committee will serves as chairman
be replaced by another Independent Commissioner. b. 1 (one) person from an independent party who
has expertise in the field of risk management
In accordance with the provisions of the Risk c. 1 (one) person from an independent party
Monitoring Committee Charter, the term of office who has expertise in the field of finance
of members of the Risk Monitoring Committee who d. Committee members who are not members
come from independent parties is a maximum of 3 of the Board of Commissioners/Supervisory
(three) years and can be extended once for a period Board of BUMN are a maximum of 2 (two)
of 2 (two) years so that the total term of office of people, where one of the committee members
members of the Risk Monitoring Committee at the has knowledge and/or expertise in the field of
Bank is a maximum of only 5 (five) years without risk management
reducing the right of the Board of Commissioners e. The expertise of the Independent Party as
to dismiss the relevant Committee member at any referred to in points b) and c) above is proven
time. by having a risk management certificate
as applicable to the Board of Directors and
By considering the proposal from the Chairman having a competency certificate that supports
of the Risk Monitoring Committee, the Board of the implementation of the functions and
Commissioners also has the authority to dismiss responsibilities of the committee.
at any time members of the Risk Monitoring 5) Independent commissioners and independent
Committee who are independent parties if they parties who are members of the Risk Monitoring
are deemed incapable of carrying out their duties Committee must be at least 51% (fifty one per
and obligations as members of the committee hundred) of the total number of members of the
as stipulated in the Decree on the appointment/ Risk Monitoring Committee.
resignation of the relevant committee member 6) The Chairperson of the Risk Monitoring
and/or the Work Agreement between the relevant Committee is an Independent Commissioner
committee member and BNI, and based on who also serves as a member as determined
applicable regulations. In the event that a member in a decision of the Board of Commissioners
of the Board of Commissioners who serves as meeting, and is positioned in a Decree of the
Chairman of the Risk Monitoring Committee resigns Board of Commissioners.
as a member of the Board of Commissioners, the 7) The Chairperson of the Risk Monitoring
relevant Committee Chairman must be replaced by Committee may only serve as Chairperson of
another member of the Board of Commissioners a Committee in a maximum of 1 (one) other
within a maximum of 30 (thirty) days. Committee at BNI.
8) Former members of the Board of Directors and
former executive officers of BNI or parties who
have a relationship with BNI that can affect the
ability to act independently who will become
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independent members of the Risk Monitoring 12) Members of the Risk Monitoring Committee are
Committee are required to undergo a cooling off prohibited from coming from members of the
period of at least 6 (six) months. The cooling off Board of Directors of BNI or other banks. The
period provisions do not apply to former members Risk Monitoring Committee works collectively
of the Board of Directors and former executive to carry out its duties to assist the Board of
officers of BNI whose duties are only to carry out Commissioners.
supervisory functions for at least 6 (six) months. 13) The Risk Monitoring Committee is independent
What is meant by the cooling off period is the both in carrying out its duties and in reporting,
cooling off period as regulated in the Regulations and is directly responsible to the Board of
and Circulars of the Financial Services Authority Commissioners.
concerning the Implementation of Governance 14) In carrying out its daily duties, the Committee
for Commercial Banks in force. may be assisted by staff from outside BNI or the
9) Members of the Risk Monitoring Committee who Committee’s secretary. The staff or Committee
come from independent parties are not permitted Secretary are appointed based on the decision
to hold concurrent positions as: of the Board of Commissioners Meeting and are
a. Members of the Board of Commissioners/ listed in the Board of Commissioners’ Decree.
Supervisory Board at State-Owned Enterprises
(BUMN)/other companies; Number, Composition, and Composition
b. Secretary/staff of the Secretary of the Board of of Membership of the Risk Monitoring
Commissioners/Supervisory Board at BUMN/ Committee
other companies. In 2024, the number of members of the BNI Risk
10) The Board of Directors carries out the Monitoring Committee will be 6 (six) people who
appointment and dismissal of members of the are appointed based on the Decree of the Board
Risk Monitoring Committee who come from of Commissioners listed in the Risk Monitoring
independent parties based on the decision of the Committee Profile section. Of this number, 2 (two)
Board of Commissioners meeting and the Decree people are Independent Commissioners, 2 (two)
of the Board of Commissioners. people are Non-Independent Commissioners, and 2
11) The Chairperson of the Risk Monitoring (two) other people are Independent Parties who have
Committee has the right to propose the competence and qualifications in the fields of risk
replacement of members of the Risk Monitoring management and finance. The number, composition
Committee to the Board of Commissioners if and structure of the current BNI Risk Monitoring
one of the members of the Risk Monitoring Committee membership are confirmed to have
Committee ends his/her term of office, resigns or met the provisions set out in the Risk Monitoring
is dismissed. Committee Charter.
The composition of the BNI Risk Monitoring Committee members throughout 2024 is as follows:
January 1, 2024 – December 31, 2024 Period
Name Position Term of Office Period Position in the Bank
Erwin Rijanto Slamet Chairman October 30, 2023-present First Independent Commissioner
Pahala Nugraha Mansury Member February 19, 2024-present First Vice President
Commissioner
Fadlansyah Lubis Member December 29, 2022-current First Commissioner
Septian Hario Seto Member September 8, 2020-present First Independent Commissioner
Dwita Suherlina Independent Member January 18, 2021-present Second -
Bambang Setyogroho Independent Member June 1, 2022-present Second -
Risk Monitoring Committee Profiles
Chair of the Risk Monitoring Committee
Erwin Rijanto Slamet
Legal Basis of Appointment Board of Commissioners Decree No. KEP/016/DK/2023 dated October 30, 2023
Term of Office October 30, 2023 - Present
Professional Certication - Banking Risk Management Competency Certification Qualification 6
- Certified Governance Oversight Professional (CGOP)
Complete Profile Profile can be found in the Board of Commissioners’ profile section in the Company Profile
chapter.
830 Transforming the Future, Empowering Indonesia
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Practices Governance Responsibility Commitment Statements
Member of the Risk Monitoring Committee concurrently serving as a Commissioner
Pahala Nugraha Mansury
Legal Basis of Appointment Board of Commissioners Decree No. KEP/019/DK/2023 dated October 30, 2023
Term of Office February 19, 2024 - Present
Professional Certication - Banking Risk Management Competency Certification Qualification 7
- Certified Risk Governance Professional (CRGP)
Complete Profile Profile can be found in the Board of Commissioners’ profile section in the Company Profile
chapter.
Septian Hario Seto
Legal Basis of Appointment Board of Commissioners Decree No. KEP/042/DK/2020 dated September 08, 2020
Term of Office September 8, 2020 - Present
Professional Certication Banking Risk Management Competency Certification Qualification 6
Complete Profile Profile can be found in the Board of Commissioners’ profile section in the Company Profile
chapter.
Fadlansyah Lubis
Legal Basis of Appointment Board of Commissioners Decree No. KEP/023/DK/2022 dated December 29, 2022
Term of Office December 29, 2022 - Present
Professional Certication Banking Risk Management Competency Certification Qualification 6
Complete Profile Profile can be found in the Board of Commissioners’ profile section in the Company Profile
chapter.
Risk Monitoring Committee from Independent Member
Dwita Suherlina
Risk Monitoring Committee Independent Member
Age Work Experience
60 years old as of December 31, 2024 • RM Corporate Affairs at PT Bank Bumi Daya (Persero)
(19881996)
Nationality • Senior RM at Bandung Asia Africa Branch of PT Bank Bumi
Indonesian citizen Daya (Persero) (1996-1999)
• Senior Manager Regional Risk Management Bandung at PT
Domicile Bank Mandiri (Persero) Tbk (1999-2005)
Jakarta, Indonesia • Assistant Vice President Regional Risk Management Bandung
PT Bank Mandiri (Persero) Tbk (2006-2012)
Education • Vice President Regional Risk Management Bandung PT Bank
• Bachelor’s Degree in Agriculture Agronomy from Institut Mandiri (Persero) Tbk (2012)
Pertanian Bogor (1986) • Vice President Regional Risk Management Jakarta Kelapa
• Master’s Degree in Financial Management from Universitas Gading PT Bank Mandiri (Persero) Tbk (2012-2016)
Padjadjaran (2003) • Vice President Department IV Corporate Risk Group PT Bank
Mandiri (Persero) Tbk (2016-2020)
Legal Basis of Appointment • Independent Member of the Risk Monitoring Committee at PT
Appointed for the second time as a Member of the Risk Bank Negara Indonesia (Persero) Tbk (2021-present)
Monitoring Committee since January 18, 2024, based on the
Board of Commissioners Decree No. KEP/002/DK/2024 dated Concurrent Position
January 18, 2024 No concurrent positions either internally at BNI or externally
Term of Office
• January 18, 2021-January 17, 2024 (First Period)
• January 18, 2024-present (Second Period)
Professional Certification and/or Training
• Risk Management Certification Level 3
• Certified Governance Oversight Professional (CGOP)
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Bambang Setyogroho
Member of the Risk Monitoring Committee
Age Professional Certification and/or Training
66 years old as of December 31, 2024, • Risk Management Certification Level 4
• Certified Governance Oversight Professional (CGOP)
Nationality
Indonesian citizen Work Experience
• ARM Commercial Credit Bank Dagang Negara (1989-1992)
Domicile • RM Corporate Credit Bank Dagang Negara (1993-1998)
Jakarta, Indonesia • VP Corporate Credit Risk Management Group at Bank Mandiri
(1999-2004)
Education • SVP Central Operations Group at Bank Mandiri (2005-2007)
• Bachelor’s degree in Geological Engineering, Universitas • SVP Commercial Risk at Bank Mandiri (2007-2009)
Padjadjaran (1985) • EVP Corporate Banking at Bank Mandiri (2010-2014)
• Master’s degree in Business Administration, Universitas • Independent Commissioner and Chairman of the Audit
Indonesia (2001) Committee at PT Sarana Multi Infrastructure (Persero)
• Doctoral degree in Environmental Science, Universitas (20142017)
Padjajaran (2022) • Independent Member of the Integrated Governance Committee
at PT Bank Negara Indonesia (Persero) Tbk (2021-2022)
Legal Basis of Appointment • Independent Member of the Risk Monitoring Committee at PT
Appointed for the second time as a Member of the Risk Bank Negara Indonesia (Persero) Tbk (2022-present)
Monitoring Committee since January 18, 2024, based on the
Board of Commissioners Decree No. KEP/002/DK/2024 dated Concurrent Position
January 21, 2024 No concurrent positions either internally at BNI or externally
Term of Office
• June 1, 2022-January 17, 2024 (First Period)
• January 18, 2024-current (Second Period)
Qualifications, Education, and Work Experience of the Risk Monitoring Committee
All members of BNI’s Risk Monitoring Committee have individually fulfilled both the general and specific
eligibility criteria as outlined in the Risk Monitoring Committee Charter, as follows:
A. General Requirements
1) Have integrity, good character and morals and sufficient work experience related to the duties of other
committees.
2) Have no personal interests/connections that can have a negative impact and conflict of interest on
BNI.
B. Competency Requirements
1) Have adequate expertise, ability, knowledge and experience in the fields of economics, finance and
banking or risk management in accordance with the requirements stipulated in the Financial Services
Authority Regulation governing the requirements for members of the Risk Monitoring Committee.
2) Be able to work together and have the ability to communicate well and effectively and provide
sufficient time to carry out their duties.
3) Have sufficient knowledge and understanding of laws and regulations in the fields of banking, Capital
Markets, BUMN and other laws and regulations, especially those related to BNI’s operational activities,
implementation of GCG and risk management.
In accordance with the provisions above, the Bank ensures that the current Chairman and all members of
the Risk Monitoring Committee meet the required educational qualifications and work experience criteria,
as detailed in the table below:
Educational Qualifications and Work Experience, and Fields of Expertise of the Risk Monitoring
Committee
Name Position Education Work Experience Areas of Expertise
Erwin Rijanto Chairman Educational background can Work experience can be found in the Board of Economy
Slamet be found in the Board of Commissioners Composition Diversity Section
Commissioners Composition
Diversity Section
Pahala Member Educational background can Work experience can be found in the Board of • Accounting
Nugraha be found in the Board of Commissioners Composition Diversity Section • Finance
Mansury Commissioners Composition
Diversity Section
Septian Hario Member Educational background can Work experience can be found in the Board of • Accounting
Seto be found in the Board of Commissioners Composition Diversity Section • Finance
Commissioners Composition
Diversity Section
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Name Position Education Work Experience Areas of Expertise
Fadlansyah Member Educational background can Work experience can be found in the Board of Law
Lubis be found in the Board of Commissioners Composition Diversity Section
Commissioners Composition
Diversity Section
Dwita Independent • Bachelor’s Degree in Relationship Manager for Corporate Credit at PT • Agriculture
Suherlina Member Agriculture, majoring in Bank Bumi Daya (Persero) • Finance
Agronomy from Bogor Senior Relationship Manager at Bandung Asia
Agricultural University Afrika Branch, PT Bank Bumi Daya (Persero)
(1986) Senior Manager of Regional Risk Management at
• Master of Management PT Bank Bumi Daya (Persero)
in Financial Management AVP of Regional Risk Management at PT Bank
from Padjadjaran University Mandiri (Persero) Tbk, Bandung
(2003) Vice President of Regional Risk Management at
PT Bank Mandiri (Persero) Tbk, Bandung
Vice President of Regional Risk Management at
PT Bank Mandiri (Persero) Tbk, Kelapa Gading,
Jakarta
Vice President of Department IV Corporate Risk
Group at PT Bank Mandiri (Persero) Tbk
Independent Member of the Risk Monitoring
Committee at PT Bank Negara Indonesia
(Persero) Tbk
Bambang Independent • Bachelor’s Degree in Relationship Manager for Commercial Credit at Banking (Credit)
Setyogroho Member Geological Engineering Bank Dagang Negara
from Padjadjaran University Relationship Manager for Corporate Credit at
(1985) Bank Dagang Negara
• Master’s Degree in Business Vice President of Corporate Credit Risk
Administration from the Management Group at Bank Mandiri
University of Indonesia Senior Vice President of Central Operations
(2001) Group at Bank Mandiri
• Doctorate in Environmental Senior Vice President of Commercial Risk at Bank
Science from Padjadjaran Mandiri
University (2022) Executive Vice President of Corporate Banking at
Bank Mandiri
Independent Commissioner and Chair of
the Audit Committee at PT Sarana Multi
Infrastructure (Persero)
Independent Member of the Integrated
Governance Committee at PT Bank Negara
Indonesia (Persero) Tbk
Independent Member of the Risk Monitoring
Committee at PT Bank Negara Indonesia
(Persero) Tbk
Statement of Independence of the Risk Monitoring Committee
All members of the Risk Monitoring Committee declare their ability to carry out their duties, responsibilities,
and authorities professionally and independently, without interference from any party that is not in
accordance with applicable laws and regulations. This independence is affirmed through the signing of
an integrity pact by all committee members, committing to compliance with all legal provisions and Good
Corporate Governance (GCG) principles.
The aspects of independence of the Risk Monitoring Committee members are outlined in the following table:
Risk Monitoring Committee Independence
Independency Aspect
No familial
Relationship
No financial
No Management With the Board of Not serving
Relationship
Name Relationship in Commissioners, on Boards of
With the Board of
BNi, Subsidiaries, No shares in BNi the Board of Political Parties,
Commissioners
or Affiliated Directors And/or Government
And the Board of
Companies fellow Members Officials
Directors
of Risk Monitoring
Committee
Erwin Rijanto Slamet
Pahala Nugraha Mansury
Septian Hario Seto
Fadlansyah Lubis
Dwita Suherlina
Bambang Setyogroho
2024 Annual Report
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Concurrent Position Information
As a form of transparency, information regarding the concurrent positions of the Risk Monitoring Committee
members is detailed in the following table:
Position in Other Position in Other Position in Other State-
Name Position in the Bank
Banks Public Companies Owned Enterprises
Erwin Rijanto Slamet Chairman of the Risk None None None
Monitoring Committee &
Independent Commissioner
Pahala Nugraha Member & Deputy Main None None None
Mansury Commissioner
Fadlansyah Lubis Member & Commissioners None None None
Septian Hario Seto Member & Independent None None None
Commissioner
Dwita Suherlina Independent Member None None None
Bambang Setyogroho Independent Member None None None
Risk Monitoring Committee Meetings
Meeting Policy
As stipulated in the Risk Monitoring Committee Charter, the following are the policies and procedures for
conducting Risk Monitoring Committee meetings at BNI:
1) The Risk Monitoring Committee shall hold a meeting at least 1 (one) time in 1 (one) month.
2) The Risk Monitoring Committee meeting may only be held if attended by at least 51% (fifty one percent)
of the total members including an Independent Commissioner and members from Independent Parties.
3) Meetings are chaired by the Chairman of the Risk Monitoring Committee or the most senior member if
the Chairman is unavailable.
4) If necessary, the Risk Monitoring Committee may invite relevant parties to attend the meeting.
5) Decisions are made based on consensus.
6) In the event that no consensus is reached, decisions are made based on a majority vote with the principle
of 1 (one) person, 1 (one) vote.
7) The decision of the Risk Monitoring Committee meeting is considered valid if approved by more than 1/2
(one half) of the number of members of the Risk Monitoring Committee present. The regulation of the
voting rights of Committee members adheres to the principle of 1 (one) person 1 (one) vote.
8) The results of the Committee meeting must be stated in the minutes of the meeting signed by all members
of the Committee present and documented in accordance with laws and regulations.
9) Dissenting opinions that occur in the committee meeting must be clearly stated in the minutes of the
meeting along with the reasons for the dissenting opinions.
10) Meeting minutes are prepared by the Committee Secretary.
11) The Risk Monitoring Committee submits meeting minutes in writing to the Board of Commissioners.
12) Attendance of committee members is reported in the committee’s quarterly and annual reports.
Meeting Frequency and Attendance in 2024
Throughout 2024, the Risk Monitoring Committee has held 23 (twenty three) meetings. The frequency of the
meetings has met the provisions stipulated in the Risk Monitoring Committee Charter.
The following table provides details on committee members’ attendance in the 2024 meetings:
Name Position Number of Meetings Attended Percentage
Erwin Rijanto Slamet Chairman 23 23 100%
Pahala Nugraha Mansury Member 17 12 71%
Fadlansyah Lubis Member 23 22 96%
Septian Hario Seto Member 23 18 78%
Dwita Suherlina Independent Member 23 22 96%
Bambang Setyogroho Independent Member 23 23 100%
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Meeting Agenda
The agenda for the Risk Monitoring Committee meetings throughout 2024 is as follows:
No. Meeting Date Meeting Agenda Audit Committee Member Invitee
1 January 2, 2024 Internal KPR Meeting • Erwin Rijanto Slamet Chair of the KPR and all KPR
• Septian Hario Seto Members
• Fadlansyah Lubis
• Dwita Suherlina
• Bambang Setyogroho
2 January 9, 2024 Discussion on Leading and • Erwin Rijanto Slamet Audit Committee, Head of the
Lagging Indicators for 8 Key • Pahala Nugraha Mansury 1) ERM Division, Head of the
Risks • Septian Hario Seto ORM Division, Head of IAD,
• Fadlansyah Lubis and Senior Operational Risk
• Dwita Suherlina Executive (SORX)
• Bambang Setyogroho
3 January 23, Internal KPR Meeting • Erwin Rijanto Slamet Chair of the KPR and all KPR
2024 • Pahala Nugraha Mansury 1) Members
• Septian Hario Seto
• Fadlansyah Lubis
• Dwita Suherlina
• Bambang Setyogroho
4 January 30, Evaluation of Credit in • Erwin Rijanto Slamet Chair of the Audit Committee,
2024 the Commercial Banking • Pahala Nugraha Mansury 1) Director of Enterprise &
Segment • Septian Hario Seto Commercial Banking, Director
• Fadlansyah Lubis of Risk Management, Director
• Bambang Setyogroho of Network & Services, and
Heads of Related Divisions
5 February 6, Evaluation of Compliance • Erwin Rijanto Slamet Audit Committee, Director of
2024 Function Implementation and • Pahala Nugraha Mansury 1) Human Capital & Compliance,
Anti-Fraud Strategy for the • Septian Hario Seto Director of Risk Management,
Fourth Quarter of 2023 • Fadlansyah Lubis and Heads of Related Divisions
• Dwita Suherlina
• Bambang Setyogroho
6 February 13, Evaluation of Integrated Risk • Erwin Rijanto Slamet Integrated Governance
2024 Profile and Integrated KPMM • Pahala Nugraha Mansury 1) Committee, Director of Risk
for the Second Semester of • Septian Hario Seto Management, and Heads of
2023 • Fadlansyah Lubis Related Divisions
• Dwita Suherlina
• Bambang Setyogroho
7 March 5, 2024 • Discussion on the Review • Erwin Rijanto Slamet Risk Management Director,
of the Risk Appetite • Pahala Nugraha Mansury 1) SEVP of Credit Risk, and Heads
Statement (RAS) for BNI • Septian Hario Seto of Related Divisions
2024 • Fadlansyah Lubis
• Establishment of BNI's • Dwita Suherlina
Priority Sectors, Negative • Bambang Setyogroho
List, and Loan Exposure
Limit (LEL)
8 March 19, 2024 Evaluation of the End- • Erwin Rijanto Slamet Risk Management Director,
to-End Credit Process • Pahala Nugraha Mansury 1) Enterprise & Commercial
implementation for the • Fadlansyah Lubis Banking Director, Retail
Commercial, Small, and • Dwita Suherlina Banking Director, SEVP of
Consumer segments • Bambang Setyogroho Credit Risk, and Heads of
Related Divisions
9 March 26, 2024 Evaluation of Policies • Erwin Rijanto Slamet Risk Management Director and
and Development of • Septian Hario Seto Heads of Related Divisions
the Operational Risk • Fadlansyah Lubis
Management • Dwita Suherlina
• Bambang Setyogroho
10 April 30, 2024 Framework up to the • Erwin Rijanto Slamet Audit Committee, Enterprise &
recognition of Operational • Pahala Nugraha Mansury 1) Commercial Banking Director,
Risk losses • Septian Hario Seto SEVP of Corporate Banking,
Evaluation of Loan at Risk and • Fadlansyah Lubis SEVP of Credit Risk, and Heads
Write-offs in the Corporate • Dwita Suherlina of Related Divisions
Banking and Enterprise • Bambang Setyogroho
Banking segments for the
position as of March 2024
2024 Annual Report
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No. Meeting Date Meeting Agenda Audit Committee Member Invitee
11 May 7, 2024 In-depth Evaluation of • Erwin Rijanto Slamet Wholesale & International
BNI's Performance for the • Pahala Nugraha Mansury 1) Banking Director, Enterprise
First Quarter of 2024 (Joint • Septian Hario Seto & Commercial Banking
Meeting with the Audit • Fadlansyah Lubis Director, Director of Retail
Committee) • Dwita Suherlina Banking, Digital & Integrated
• Bambang Setyogroho Transaction Banking Director,
Network & Services Director,
Risk Management Director,
Technology & Operations
Director, and Heads of Related
Divisions
12 June 7, 2024 • Evaluation and Strategy • Erwin Rijanto Slamet Audit Committee, Retail
for Increasing BNI's Third • Pahala Nugraha Mansury 1) Banking Director, Digital &
Party Funds (DPK) • Septian Hario Seto Integrated Transaction Banking
• Progress on the • Fadlansyah Lubis Director, Technology &
development of New • Dwita Suherlina Operations Director, SEVP of
Mobile Banking and new • Bambang Setyogroho Retail Digital Solutions, SEVP
capabilities for BNIdirect of Wealth Management, and
Heads of Related Divisions
13 July 2, 2024 • Evaluation of risks related • Erwin Rijanto Slamet Audit Committee, of Risk
to transactions in the • Pahala Nugraha Mansury 1) Management, Director,
Treasury • Septian Hario Seto Institutional Banking Director,
• Plans and Strategies for • Fadlansyah Lubis SEVP of Treasury, SEVP of
Reducing Special Rate Third • Dwita Suherlina Corporate Banking, and Heads
Party Funds (DPK) • Bambang Setyogroho of Related Divisions
14 July 16, 2024 Evaluation of Loan at Risk • Erwin Rijanto Slamet Audit Committee, Risk
and Write-offs in the Region • Pahala Nugraha Mansury 1) Management Director, Network
for the position as of June • Septian Hario Seto & Services Director, and Heads
2024 • Fadlansyah Lubis of Related Divisions/Regions
• Dwita Suherlina
• Bambang Setyogroho
15 August 6, 2024 Evaluation of Integrated Risk • Erwin Rijanto Slamet Integrated Governance
Profile and Integrated KPMM • Pahala Nugraha Mansury 1) Committee, Risk Management
for the First Semester of 2024 • Fadlansyah Lubis Director, and Heads of Related
• Dwita Suherlina Divisions
• Bambang Setyogroho
16 August 6, 2024 Update on the current • Erwin Rijanto Slamet Wholesale & International
condition of BNI debtors • Pahala Nugraha Mansury 1) Banking Director, Risk
• Septian Hario Seto Management Director, and
• Fadlansyah Lubis Heads of Related Divisions
• Dwita Suherlina
• Bambang Setyogroho
17 August 27, Internal KPR Meeting • Erwin Rijanto Slamet Chair of the KPR and all KPR
2024 • Fadlansyah Lubis Members
• Dwita Suherlina
• Bambang Setyogroho
18 August 27, 2024 Discussion on the Proposal to • Erwin Rijanto Slamet Head of the PGV Division
Review the Bank Credit Policy • Pahala Nugraha Mansury 1)
(KPB) for 2024 • Dwita Suherlina
• Bambang Setyogroho
19 September 5, Discussion on BNI's Top Risks • Erwin Rijanto Slamet Head of the ERM Division and
2024 • Fadlansyah Lubis Head of the ORM Division
• Dwita Suherlina
• Bambang Setyogroho
20 September 10, • Discussion on Individual • Erwin Rijanto Slamet SEVP of Corporate Banking,
2024 Customer Profitability in • Pahala Nugraha Mansury 1) SEVP of Credit Risk, and Heads
the Corporate Banking • Septian Hario Seto of Related Divisions
segment • Fadlansyah Lubis
• Realization/Progress on the • Dwita Suherlina
development of the Value • Bambang Setyogroho
Chain in the Corporate
segment
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No. Meeting Date Meeting Agenda Audit Committee Member Invitee
21 October 15, Evaluation of Loan at Risk and • Erwin Rijanto Slamet Audit Committee, Risk
2024 Write-offs across all segments • Pahala Nugraha Mansury 1) Management Director,
in BNI for the position as of • Septian Hario Seto Enterprise & Commercial
September 2024 • Fadlansyah Lubis Banking Director, Wholesale &
• Dwita Suherlina International Banking Director,
• Bambang Setyogroho Retail Banking Director, SEVP
of Credit Risk, and Heads of
Related Divisions
22 November 19, • Evaluation of the • Erwin Rijanto Slamet Risk Management Director and
2024 Implementation of BNI's • Septian Hario Seto Heads of Related Divisions
Risk Management Function • Fadlansyah Lubis
during 2024, as well as • Dwita Suherlina
Discussion on the Work • Bambang Setyogroho
Plan for the ERM Division
and ORM Division for 2024
• Evaluation and
Report to the Board of
Commissioners on the
Realization of the Tasks
of the Risk Management
Committee & Integrated
Risk Management
Committee
23 December 24, • Evaluation of risks related • Erwin Rijanto Slamet Risk Management Director,
2024 to transactions in the • Septian Hario Seto SEVP of Treasury, and Heads of
Treasury • Fadlansyah Lubis Related Divisions
• Evaluation of the process/ • Dwita Suherlina
mechanism for establishing • Bambang Setyogroho
Special Rates by the
Treasury Division
1) Effectively serving since February 19, 2024
Risk Monitoring Committee Member Competency Improvement Program in 2024
In 2024, members of the Risk Monitoring Committee have undertaken the following education or training:
Name of Training/Workshop/
Implementation Date Organizer
Conference/seminar
Erwin Rijanto Slamet – Chairman of KPR/Independent Commissioner
Competency development/training can be found in the Section of Training and/or Competency Improvement of Board of
Commissioners Members in 2024.
Pahala Nugraha Mansury – Member of KPR/Deputy President Commissioner
Competency development/training can be found in the Section of Training and/or Competency Improvement of Board of
Commissioners Members in 2024
Septian Hario Seto – Member of KPR/Independent Commissioner
Competency development/training can be found in the Section of Training and/or Competency Improvement of Board of
Commissioners Members in 2024.
Fadlansyah Lubis – Member of KPR/Independent Commissioner
Competency development/training can be found in the Section of Training and/or Competency Improvement of Board of
Commissioners Members in 2024
Dwita Suherlina – KPR Member (Independent Party)
Banking Risk Management Training Program June 25, 2024 Lembaga Pengembangan
Qualification 5 Perbankan Indonesia (LPPI)
Brain Cipher Ransomware Uncovered: July 09, 2024 Proxsis
Strategies for Mitigating Cyber Risk in the Most
Effective Way
CGOP Training: Masterclass in Corporate August 12-13, 2024 Center for Risk Management &
Governance Sustainability (CRMS)
Bambang Setyogroho – KPR Member (Independent Party)
Brain Cipher Ransomware Uncovered: July 09, 2024 Proxsis
Strategies for Mitigating Cyber Risk in the Most
Effective Way
CGOP Training: Masterclass in Corporate August 12-13, 2024 Center for Risk Management &
Governance Sustainability (CRMS)
2024 Annual Report
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Work Program and Implementation of the 9) Meetings and reviews on BNI’s 2024 Risk Appetite
Risk Monitoring Committee’s Duties in 2024 Statement, proposed by the Board of Directors
In 2024, the Risk Monitoring Committee effectively for approval by the Board of Commissioners.
executed all planned agendas set at the beginning 10) Review of the Write-Off Policy for MSMEs.
of the year. The results of committee meetings, 11) Review of BNI’s Good Corporate Governance
monitoring activities, and evaluations/reviews were (GCG) Policy.
submitted to the Board of Commissioners as reports 12) Review of the Risk Monitoring Committee
and recommendations, both in written form and Charter.
during Board meetings. In 2024, the Risk Monitoring
Committee held 23 (twenty three) meetings and Evaluation of the Risk Monitoring
made 79 (seventy nine) reviews/evaluations. Committee on the Implementation of Risk
Management at the Bank
The following is a report on the implementation of The Risk Monitoring Committee continues to
the Risk Monitoring Committee’s duties, covering support the duties and functions of the Board
activities and recommendations related to risk of Commissioners in actively supervising the
management at the Bank: management of the Risk Profile, through supervision
1) Meetings and reviews concerning BNI’s Bank of inherent risks and strengthening the quality of
Soundness Level, Risk Profile, Integrated Risk risk management implementation, implementing
Profile, and the execution of the Risk Management good corporate governance with effective risk
Committee and Integrated Risk Management management through the role and function of
Committee’s duties. the risk committee, maximizing added value for
2) Reviews related to the soundness level of BNI’s shareholders, managing capital comprehensively,
Pension Fund (DPLK), its risk management and ensuring profitability and sustainable business
accountability, and the proposed Risk Appetite growth, so that the bank’s health level based
Statement for DPLK BNI. on overall risk can be maintained in a Healthy
3) In-depth discussions on key issues related to condition. In 2024, the Risk Monitoring Committee
Operational Risk, Legal Risk, Compliance Risk, has evaluated the implementation of the Bank’s
Strategic Risk, Reputation Risk, Credit Risk, risk management and assessed that the Bank’s risk
Market Risk, Liquidity Risk, Insurance Risk, and management has been carried out adequately.
Intra-Group Risk.
4) Implementation of credit-related duties: Risk Monitoring Committee’s Work Plan for
a. Meetings and reviews on the handling of 2025
Loan at Risk (LaR) and credit restructuring To support the effectiveness of the Board of
at the BNI-wide and regional levels across Commissioners’ risk management oversight, the
Corporate, Enterprise, Commercial, Small Risk Monitoring Committee has established its 2025
(including KUR), and Consumer segments: work plan, including meetings, reviews, and reports
b. Meetings and reviews of credit consultations to the Board of Commissioners, with the following
submitted by the Board of Directors to the strategic priorities:
Board of Commissioners. 1) Evaluation of the Bank’s Soundness Level every
c. Meetings and reviews on Remedial & six months (semi-annually).
Recovery discussions. 2) Evaluation of the Individual Risk Profile every
d. Joint working visits with the Audit Committee three months (quarterly).
to conduct an in-depth assessment of the 3) In-depth evaluation of issues and reports to the
Commercial Banking segment. Board of Commissioners concerning Credit Risk,
5) Review of updates to the General Risk Market Risk, Liquidity Risk, Operational Risk,
Management Policy and the General Integrated Legal Risk, Strategic Risk, Compliance Risk, and
Risk & Capital Management Policy proposed Reputation Risk (individually), as well as Intra-
by the Board of Directors to the Board of Group Transaction Risk and Insurance Risk (on an
Commissioners. integrated basis).
6) Meetings and reviews of updates to the Bank’s 4) Monitoring and evaluation of the Risk
Credit Policy (KPB) proposed by the Board of Management Unit (SKMR), Integrated Risk
Directors to the Board of Commissioners. & Capital Management Unit (SKMRT), Risk
7) Review of updates to BNI’s 2024/2025 Recovery Management Committee (KMR), and Integrated
Plan Document submitted by the Board of Risk Management Committee (KMRT).
Directors for the Board of Commissioners’ 5) Periodic or annual review of General Policies and
approval. Documents that require approval from the Board
8) Review of the 2025 Bank Business Plan (RBB) / of Commissioners, including: Bank Credit Policy
Corporate Budget Work Plan (RKAP) and the 2024 (KPB), General Risk Management Policy (KUMR),
RBB/RKAP revisions. General Integrated Risk Management Policy
(KUMRT), Good Corporate Governance Policy,
838 Transforming the Future, Empowering Indonesia
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Integrated Governance Policy, Updates to the 3) Financial Services Authority Regulation Number
Recovery Action Plan, and so on in accordance 45/POJK.03/2020 dated October 16, 2020
with the Board of Directors’ proposals to the concerning Financial Conglomerates.
Board of Commissioners. 4) Regulation of the Financial Services Authority
6) Review/discussion of proposals/requests from of the Republic of Indonesia Number 17 of
the Board of Directors that require approval 2023 dated September 14, 2023 concerning the
from the Board of Commissioners and follow- Implementation of Governance for Commercial
up of the Board of Commissioners’ dispositions Banks.
regarding reports/letters submitted to the Board 5) Regulation of the Minister of State-Owned
of Commissioners and reports to the Board of Enterprises of the Republic of Indonesia
Commissioners. Number PER 2/MBU/03/2023 dated March 3,
7) Review and update of the Risk Monitoring 2023 concerning Guidelines for Governance and
Committee Charter as needed, in response Significant Corporate Activities of State-Owned
to regulatory developments and changing Enterprises.
conditions. 6) Regulation of the Minister of State-Owned
Enterprises of the Republic of Indonesia Number
Remuneration of Risk Monitoring PER 3/MBU/03/2023 dated March 20, 2023
Committee Members [ACGS C.3.4] concerning Organs and Human Resources of
The remuneration policy for Risk Monitoring State-Owned Enterprises.
Committee members who are also members 7) Decree of the Board of Commissioners of
of the Board of Commissioners is integrated PT Bank Negara Indonesia (Persero) Tbk No.
into the honorarium provided to the Board of KEP/006/DK/2015 dated June 22, 2015 concerning
Commissioners, with no additional remuneration the Establishment of the Integrated Governance
for committee membership. Meanwhile, the Committee.
honorarium for independent (non-Commissioner)
committee members is determined by the Board Integrated Governance Committee Charter
of Commissioners, with a maximum amount set at BNI’s Integrated Governance Committee has a
20% of the President Director’s salary. No additional Charter that regulates the membership, structure,
income is provided beyond this honorarium. This authority, duties and responsibilities, meetings,
policy aligns with the provisions of the Indonesian activities and work procedures of the Integrated
Ministry of SOEs Regulation No. PER-3/MBU/03/2023, Governance Committee in carrying out its functions.
dated March 20, 2023, regarding the Governance The Integrated Governance Committee Charter
and Human Resources of State-Owned Enterprises. is reviewed periodically to remain in line with
applicable provisions and the Bank’s needs. The
latest amendment to the Integrated Governance
Committee Charter was stipulated through the
Integrated Governance Decree of the Board of Commissioners No. KEP/016/
Committee DK/2024 dated June 6, 2024 concerning the
Integrated Governance Committee Charter of PT
Bank Negara Indonesia (Persero) Tbk.
The Integrated Governance Committee is formed
by and is directly responsible to the BNI Board of The scope regulated in the Integrated Governance
Commissioners as the Main Entity (EU), specifically Committee Charter includes:
to help strengthen the supervisory function related 1. Basis for the establishment and implementation
to the implementation of Integrated Governance in of the duties of the Integrated Governance
the BNI Financial Conglomerate, in accordance with Committee;
applicable laws and regulations. 2. Purpose and objectives of the establishment of
the Integrated Governance Committee;
Legal Basis for the Establishment of the 3. Structure and membership of the Integrated
Integrated Governance Committee Governance Committee;
The establishment of the BNI Integrated Governance 4. Membership requirements of the Integrated
Committee is based on the following regulations: Governance Committee;
1) Financial Services Authority Regulation Number 5. Duties of the Integrated Governance Committee;
18/POJK.03/2014 dated November 18, 2014 6. Authority of the Integrated Governance
concerning the Implementation of Integrated Committee;
Governance for Financial Conglomerates. 7. Rights and obligations of the Integrated
2) Financial Services Authority Circular Letter No. Governance Committee;
15/SEOJK.03/2015 dated May 25, 2015 concerning 8. Meetings of the Integrated Governance
the Implementation of Integrated Governance for Committee; and
Financial Conglomerates.
2024 Annual Report
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9. Term of office of members of the Integrated 6) Members of the Integrated Governance
Governance Committee. Committee must carry out their duties properly
and maintain the confidentiality of all documents,
The Bank’s Integrated Governance Committee data, information and everything related to the
Charter has been uploaded to the BNI website, implementation of the Integrated Governance
namely https://www.bni.co.id/Portals/1/BNI/ Committee’s Duties and are only used for the
Perusahaan/Docs/Piagam-Komite-Tata-Kelola- purpose of carrying out their duties.
Terintegrasi-2024.pdf.
Authority of the Integrated Governance
Duties and Responsibilities of the Integrated Committee
Governance Committee In carrying out its duties to assist the Board of
The Integrated Governance Committee has duties Commissioners of the Main Entity, the Integrated
and responsibilities that at least include: Governance Committee has the following
1) Evaluating the implementation of Integrated authorities:
Governance at least through an assessment of the 1) The Integrated Governance Committee may
adequacy of internal control, the implementation request explanations or necessary information
of integrated compliance functions and the regarding employees, funds, assets, and other
implementation of Integrated Governance resources related to the implementation of
Guidelines. In conducting the evaluation, the its duties to the Financial Services Institution
Integrated Governance Committee obtains in the BNI financial conglomerate, while still
information in the form of evaluation results observing applicable regulations. The Committee
on the implementation of internal audits, the is required to report in writing the results of the
implementation of risk management and the assignment to the Board of Commissioners of
compliance function of each Financial Services the Main Entity.
Institution from members of the Board of 2) Members of the Integrated Governance Committee
Commissioners of each Financial Services are authorized to communicate with work units in
Institution who are members of the Integrated the Main Entity, for functions including Internal
Governance Committee. Audit, Legal and Compliance, Finance and Risk
2) Providing recommendations to the Board of Management, Human Resources and aspects
Commissioners of the Main Entity regarding the of the Business Operations function as needed,
results of the evaluation of the implementation to obtain information, clarification and request
of Integrated Governance and the improvement reports needed in an integrated manner and/or
of the Integrated Governance Guidelines. to fulfill the duties of the Integrated Governance
3) Carrying out the duties of the Board of Committee.
Commissioners of the Main Entity to review 3) To carry out its duties, the Integrated Governance
and evaluate materials related to the duties Committee may cooperate or coordinate with
of the Integrated Governance Committee and/ Committees under the Board of Commissioners
or other duties determined by the Board of of other Main Entities, as well as relevant
Commissioners of the Main Entity. divisions/units/work units in the Main Entity or
4) Evaluating the suitability between the Integrated in other Financial Services Institutions in the BNI
Governance policy and the implementation of Financial Conglomerate.
the policy and providing recommendations to
the Board of Commissioners of the Main Entity Policy on Appointment, Dismissal, and
regarding the Integrated Governance policy and Term of Office of the Integrated Governance
its implementation to ensure that Integrated Committee Members
Governance management has been carried out 1) The Chairperson and members of the Integrated
adequately. Governance Committee are appointed and
5) Before the current fiscal year, the Integrated dismissed by the Board of Commissioners of the
Governance Committee must prepare and Main Entity.
submit an Annual Work Plan and Budget to the 2) Members of the Integrated Governance
Board of Commissioners of the Main Entity for Committee who are members of the Board of
determination, a copy of which is submitted Commissioners of the Main Entity or the Board
by the Board of Commissioners of the Main of Commissioners and Supervisory Board of
Entity to the Board of Directors of the Main Financial Services Institutions:
Entity for information. The implementation of a. Serve a term that aligns with their appointment
the Integrated Governance Committee’s Annual as members of the Board of Commissioners
Work Plan and Budget is reported to the Board of or Supervisory Board, as determined by the
Commissioners of the Main Entity. General Meeting of Shareholders (GMS).
840 Transforming the Future, Empowering Indonesia
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b. Automatically cease to hold office when 4) The Board of Commissioners of the Main
their term as a member of the Board of Entity may dismiss members of the Integrated
Commissioners or Supervisory Board ends. Governance Committee at any time if they are
3) The term of office of members of the Integrated deemed to have failed to perform their duties as
Governance Committee who come from stipulated in their appointment letter.
independent parties is a maximum of 3 (three) 5) If the Board of Commissioners member
years and can be extended once for a period serving as Chairperson of the Integrated
of 2 (two) years so that the total term of office Governance Committee resigns from the
of members of the Integrated Governance Board of Commissioners of the Main Entity,
Committee who come from independent parties the Chairperson must be replaced by another
in the company is a maximum of 5 (five) years Independent Commissioner of the Main Entity
without reducing the rights of the Board of who also serves as Chairperson of one of the
Commissioners of the Main Entity to dismiss the other committees within the Main Entity, within
relevant committee members at any time. a maximum of 30 (thirty) days.
6) The dismissal and appointment of committee
members must be reported to the General
Meeting of Shareholders (GMS).
Number, Structure, and Composition of the Integrated Governance Committee Members
In 2024, the Integrated Governance Committee of BNI consisted of 10 members, appointed based on the
Board of Commissioners’ Decree No. KEP/002/DK/2018 dated February 8, 2018, concerning the “General
Provisions on Appointment, Dismissal, Assignment of Duties, and Honorarium of Committee Members
under the Board of Commissioners.” The number, structure, and composition of the committee have met
the requirements stipulated in the Integrated Governance Committee Charter.
The composition of the BNI Integrated Governance Committee members throughout 2024 is as follows:
January 1, 2024 – December 31, 2024 Period
Position in Main Entity and
Name Position Term of Office Period
Subsidiary Company
Pradjoto Chairman October 30, 2023 - present First President Commissioner/
Independent Commissioner of Main Entity
Askolani Member March 10, 2020 - present Second Commissioner of Main Entity
Robertus Billitea Member September 21, 2023 - present First Commissioner of Main Entity
Mohamad Yusuf Member October 24, 2024 - present First Commissioner of Main Entity
Permana 1)
Siti Member October 28, 2022 - present First PT BNI Life Insurance Sharia Supervisory Board
Haniatunnisa
Rudy Tandjung 2) Member October 17, 2024 - present First Commissioner/Independent Commissioner of PT
BNI Sekuritas
Eko Priyo Member October 28, 2022 - present First President Commissioner/
Pratomo Independent Commissioner of PT BNI Asset
Management
Rufina Tinawati Member July 22, 2022 - present First Independent Commissioner of
Marianto PT Bank Hibank Indonesia
Suhartono 3) Member January 19, 2024 - present First President Commissioner/Independent
Commissioner of PT BNI Multifinance
Nurani Member June 1, 2022 - present Second Independent Party
Raswindriati
1)
Serving as a Member of the Integrated Governance Committee since October 22, 2024
2)
Serving as a Member of the Integrated Governance Committee since October 17, 2024
3)
Serving as a Member of the Integrated Governance Committee since January 19, 2024
Integrated Governance Committee Profiles
Chair of the Integrated Governance Committee
Pradjoto
Legal Basis of Appointment Board of Commissioners Decree No. KEP/014/DK/2023 dated October 30, 2023
Term of Office October 30, 2023 - Present
Professional Certication Certification of Competence in Banking Risk Management Qualification 6 by the Professional
Certification Agency of the Banking Professional Certification Institute (LSP LSPP) (2024)
Complete Profile Profile can be found in the Board of Commissioners’ profile section in the Company Profile
chapter.
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Member of the Integrated Governance Committee Concurrently Serving as a Commissioner of the EU
Askolani
Legal Basis of Appointment Board of Commissioners Decree No. KEP/015/DK/2020 dated March 10, 2020
Term of Office March 10, 2020 - Present
Professional Certication • Certification of Competence in Banking Risk Management Qualification 6 by the Professional
Certification Agency of the Banking Professional Certification Institute (LSP LSPP) (2024)
• Certified Governance Oversight Professional (CGOP) Certification by the Professional
Certification Agency – Mitra Kalyana Sejahtera (LSP-MKS) (2024)
Complete Profile Profile can be found in the Board of Commissioners’ profile section in the Company Profile
chapter.
Robertus Billitea
Legal Basis of Appointment Board of Commissioners Decree No. KEP/005/DK/2023 dated September 21, 2023
Term of Office September21, 2023 - Present
Professional Certication Certification of Competence in Banking Risk Management Qualification 6 by the Professional
Certification Agency of the Banking Professional Certification Institute (LSP LSPP) (2024)
Complete Profile Profile can be found in the Board of Commissioners’ profile section in the Company Profile
chapter.
Mohamad Yusuf Permana 1)
Legal Basis of Appointment Board of Commissioners Decree No. KEP/027/DK/2024 dated October 22, 2024
Term of Office October 22, 2024 - Present
Professional Certication Certification of Competence in Banking Risk Management Qualification 6 by the Professional
Certification Agency of the Banking Professional Certification Institute (LSP LSPP) (2024)
Complete Profile Profile can be found in the Board of Commissioners’ profile section in the Company Profile
chapter.
Member of the Integrated Governance Committee Concurrently Serving as a Commissioner of a Subsidiary
Company
Siti Haniatunnisa
Integrated Governance Committee Member
Age Work Experience
40 years old as of December 31, 2024 • Chairman of Syeikh Nawawi Tanara Banten School of Fiqh
(STIF SYENTRA) (2016-present)
Nationality • Member of PT BRILife DPS (2016-present)
Indonesian citizen • Member of PT Asuransi Jasindo Syariah DPS (2017-present)
• Member of PT DPLK Muamalat DPS (2018- present)
Domicile • Member of PT Bank Muamalat Indonesia DPS (2019-present)
Banten, Indonesia • Member of PT BNI Life Insurance DPS (2020-present)
• DSN-MUI Plenary Member (2021-present)
Education
• Bachelor’s Degree in Law from the International Islamic Concurrent Position
University of Malaysia (IIUM) (2010) BNI
• Master’s Degree in Law from Universitas Indonesia (2015) Member of the Integrated Governance Committee – PT Bank
Negara Indonesia (Persero) Tbk
Legal Basis of Appointment
Appointed for the first time as Member of the Integrated Other Companies/Institutions
Governance Committee since December 2022 based on BNI • Chairman of the Syeikh Nawawi Tanara Banten School of Fiqh
Board of Commissioners Decree No. KEP/021/DK/2022 dated (STIF SYENTRA) (2016-present)
October 28 2022 • Member of PT BRILife DPS (2016-present)
• Member of PT Asuransi Jasindo Syariah DPS (2017-present)
Term of Office • Member of PT DPLK Muamalat DPS (2018- present)
2023 - Present • Member of PT Bank Muamalat Indonesia DPS (2019-present)
• Member of PT BNI Life Insurance DPS (2020-present)
Professional Certification and/or Training • DSN-MUI Plenary Member (2021-present)
• Certified in Risk Governance Professional (CRGP)
• Sharia Supervisor Certification
• LSP MUI Assessor Certification
842 Transforming the Future, Empowering Indonesia
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Rudy Tandjung 2)
Integrated Governance Committee Member
Age Work Experience
57 years old as of December 31, 2024 • President Commissioner/Independent Commissioner of PT
BNI Sekuritas (2024 – present)
Nationality • Head of Consumer Banking, PT Bank DBS Indonesia (Nov
Indonesian citizen 2019 – Dec 2023)
• Head of Commercial Banking, PT Bank DBS Indonesia (Sept
Domicile 2018 – Nov 2019)
Jakarta, Indonesia • Chief Operating Officer, PT Bank DBS Indonesia (Mar 2015 –
Sept 2018)
Education • Commissioner, PT Kustodian Sentral Efek Indonesia (June
• Bachelor’s Degree in Agricultural Social Economics from 2012 – June 2015)
Bogor Agricultural University (1991) • Head of Transaction Banking, PT Bank Permata Tbk (Jan 2010
• Master of Business and International Finance – Mar 2015)
from Oklahoma City University (1995) • Treasury and Trade Solutions Sales Head, Citibank Indonesia
(July 1996 – Dec 2009)
Legal Basis of Appointment
Appointed for the first time as a Member of the Integrated Concurrent Position
Governance Committee since October 2024 based on the BNI
Decree of the Board of Commissioners of PT Bank Negara Member of the Integrated Governance Committee – PT Bank
Indonesia Persero Tbk Number KEP/026/DK/2024 Negara Indonesia (Persero) Tbk
Term of Office Other Companies/Institutions
2024 – Present (First Period) • Chair of the Nomination and Remuneration Committee of PT
BNI Sekuritas (2024 – present)
Professional Certification and/or Training • Chair of the Audit Committee of PT BNI Sekuritas (2024 –
• Level 4 Risk Management Certification, by the Risk present)
Management Certification Body (BSMR) • Member of the Risk Monitoring Committee of PT BNI
• Executive Education Programmes Certification, by The Sekuritas (2024 – present)
INSEAD Education Singapore • Vice Chair of Sports, Indonesian Bankers Association (IBI)
(2023 – present)
• Member of Institutional Relations, National Bank Association
(PERBANAS) (2020 – present)
• Member of the Banking Committee, Indonesian Employers
Association (APINDO) (2019 – present)
Eko Priyo Pratomo
Integrated Governance Committee Member
Age Work Experience
61 years old as of December 31, 2024 • President Commissioner/Independent Commissioner of
PT BNI Asset Management (April 2022 – present)
Nationality • Senior Advisor from PT Mandiri Manajemen Investasi
Indonesian citizen (2019 – 2020)
• Director, CEO, Senior Advisor from PT BNP Paribas AM
Domicile (1996 – 2018)
Jakarta, Indonesia • Deputy GM, Marketing Director of PT Graha Buana Cikarang
(1995 – 1996)
Education • Deputy Marketing Manager from PT KSCI - Misui Group
• Bachelor’s Degree in Mechanical/Aeronautical Engineering (1992 – 1995)
from Bandung Institute of Technology (1988) • Lead Engineer from PT IPTN (1988 – 1990)
• Master of Management from IPMI International Business
School (1991) Concurrent Position
BNI
Legal Basis of Appointment Member of the Integrated Governance Committee of PT Bank
Appointed for the first time as Member of the Integrated Negara Indonesia (Persero) Tbk
Governance Committee since October 2022 based on BNI Board
of Commissioners Decree No. KEP/020/DK/2022 dated October Other Companies/Institutions
28, 2023 • Chairman of the PT BNI Asset Management Audit Committee
• Chairman of the PT BNI Asset Management Risk Monitoring
Term of Office Committee
2022 – Present (First Period) • Founder/Guardian of the Syamsi Dhuha Foundation
Professional Certification and/or Training
• Deputy Investment Manager (Financial Services Authority)
• Training Program for Investment Professionals (Institute for
Financial Analysis Development)
• Chartered Financial Consultant (Singapore College of
Insurance)
• Chartered Life Underwriter (Singapore College of Insurance)
• Certified Governance Oversight Professional (CGOP)
Certification by the Professional Certification Agency – Mitra
Kalyana Sejahtera (LSP-MKS) (2024)
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Rufina Tinawati Marianto
Integrated Governance Committee Member
Age Work Experience
65 years old as of December 31, 2024 • Commercial Sales & Marketing Support Head at PT Bank
OCBC NISP Tbk (2013-2014)
Nationality • Executive VP Commercial Business Unit at PT Bank OCBC
Indonesian citizen NISP Tbk (2012-2013)
• Commercial Business Division Head at PT Bank OCBC NISP
Domicile Tbk (2009-2011)
Jakarta, Indonesia • General Manager Commercial Jababeka at PT Bank Permata
(2003-2006)
Education • Independent Commissioner at Bank Mayora (2016-present)
Bachelor’s Degree in Architectural Engineering and
Management Economics from UNIKA Parahyangan Bandung Concurrent Position
(1986) BNI
Member of the Integrated Governance Committee of PT Bank
Legal Basis of Appointment Negara Indonesia (Persero) Tbk
Appointed for the first time as Member of the Integrated
Governance Committee since July 2022 based on BNI Board Other Companies/Institutions
of Commissioners Decree No. KEP/012/DK/2022 dated July 22, Chairman of the Audit Committee of PT Bank Hibank Indonesia
2022
Term of Office
2022 – Present (First Period)
Professional Certification and/or Training
• Certified Governance Oversight Professional (CGOP)
Certification by the Professional Certification Agency – Mitra
Kalyana Sejahtera (LSP-MKS) (2024)
• Certification of Competence in Banking Risk Management
Qualification 6 by the Professional Certification Agency of the
Banking Professional Certification Institute (LSP LSPP) (2024)
Suhartono 3)
Integrated Governance Committee Member
Age Work Experience
67 years old as of December 31, 2024 • President Commissioner & Independent Commissioner of PT
BNI Multifinance (2023 – present)
Nationality • Commissioner of PT Adiprana Sentosa Indovesco (2019)
Indonesian citizen • Advisor of PT Koperasi Nusa Raya Cipta (2018)
• Commissioner of PT Wahana Inti Narendra (2018)
Domicile • President Commissioner of PT Mahesa Altra Sentosa (2018)
Jakarta, Indonesia • Commissioner of PT Asuransi Astra Buana (2017 – 2018)
• President Director of PT Federal International Finance (2007 –
Education 2017)
Bachelor of Law from Diponegoro University (1982) • Vice President Director of PT Federal International Finance
(2001 – 2007)
Legal Basis of Appointment • Marketing Director of PT Federal International Finance (1998 –
Appointed for the first time as a Member of the Integrated 2001)
Governance Committee since January 2024 based on the • General Marketing Manager of PT Federal International
Decree of the Board of Commissioners of BNI No. KEP/001/ Finance (1997 – 1998)
DK/2024 dated January 19, 2024 • Regional Manager of PT Federal International Finance
(Central Java, DIY, and East Java Region) (May 1, 1993 – 1997)
Term of Office • Branch Manager of PT Federal International Finance
2024 – Present (First Period) (Semarang Branch) (1991 – 1993)
• Branch Manager of PT Mitra Pinasthika Mustika/MPM
Professional Certification and/or Training (Malang Branch) (1989 – 1990)
• Certified Risk Governance Professional (CRGP) by the Risk • Marketing Section Head of PT Astra International (Honda
Management Professional Certification Institute (LSPMR) Sales Operation Central Java Region) (1983 – 1989)
(2024)
• Professional Certification for Financing Experts for Directors/ Concurrent Position
Commissioners by the Indonesian Financing Professional BNI
Certification Agency (LSPPI) (2015 & 2023) Member of the Integrated Governance Committee – PT Bank
Negara Indonesia (Persero) Tbk
Other Companies/Institutions
• Chair of the Audit Committee of BNI Finance
• Chair of the Risk Monitoring Committee of BNI Finance
• Member of the Nomination & Remuneration Committee of
BNI Finance
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Member of Integrated Governance Committee from Independent Party
Nurani Raswindriati
Integrated Governance Committee Member
Age Work Experience
62 years old as of December 31, 2024 • Director of Finance and Operations at PT Niaga International
Factors (2002-2005)
Nationality • Credit Risk Control Leader, Risk Management Group at PT
Indonesian citizen Bank Permata Tbk (2007-2012)
• Senior Vice President at the Deposit Insurance Corporation/
Domicile LPS (2012-2015)
Jakarta, Indonesia • Member of the Risk Monitoring Committee at Bank Resonia
Perdania
Education • Member of the Risk Monitoring Committee at PT Bank
• Bachelor’s Degree in Accounting from Universitas Tabungan Negara (2015-2016)
Padjadjaran (1986) • Director of Compliance and Risk Management at PT Bank
• Masters in Management, Department of Finance from Victoria Syariah (2016 –2021)
Universitas Gadjah Mada (2005) • Senior Vice President Indonesia at Eximbank (2021)
• Independent Member of the Risk Monitoring Committee at PT
Legal Basis of Appointment Bank Negara Indonesia (Persero) Tbk (2021-2022)
Appointed for the first time as Member of the Integrated • Independent Member of the Integrated Governance
Governance Committee on June 1, 2022 based on Board of Committee at PT Bank Negara Indonesia (Persero) Tbk
Commissioners Decree No. KEP/010/DK/2022 dated 1 June 2022 (2022-present)
Term of Office Concurrent Position
• 2022 – 2024 (First Period) No concurrent positions internally or externally
• 2024 – Present (Second Period)
Professional Certification and/or Training
• Level 4 Risk Management Certification
• Sharia Banking Basics Certification
• Certified Governance Oversight Professional (CGOP)
Professional Competency Certification by the Professional
Certification Institute – Mitra Kalyana Sejahtera (LSP-MKS)
(2024)
1)
Serving as a Member of the Integrated Governance Committee since October 22, 2024
2)
Serving as a Member of the Integrated Governance Committee since October 17, 2024
3)
Serving as a Member of the Integrated Governance Committee since January 19, 2024
Qualifications, Education, and Work Experience of the Integrated Governance Committee
All members of the BNI Integrated Governance Committee have met the individual requirements criteria
both in general and specifically as stipulated in the Integrated Governance Committee Charter, namely as
follows:
A. General Requirements
1) Have integrity, good character and morals and sufficient work experience related to the committee’s
duties;
2) Have no personal interests/connections that can have a negative impact and conflict of interest on
Financial Services Institutions in the BNI Financial Conglomerate.
B. Competency Requirements
1) Have adequate educational background, skills, knowledge and experience in banking or other financial
services institutions;
2) Be able to work together, have good and effective communication skills, and provide sufficient time
to carry out their duties;
3) Have sufficient knowledge and understanding of the principles and processes of implementing GCG in
general, as well as laws and regulations in the banking sector and other financial services institutions,
especially those related to the operational activities of banking and other financial services institutions.
With reference to the provisions above, the Bank ensures that the current chairman and all members of the
Integrated Governance Committee have met the educational qualification and work experience criteria as
explained in the table below:
2024 Annual Report
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2024 Report Profile Analysis on Company Performance Functions
Qualifications, Education, and Work Experience of the Integrated Governance Committee
Areas of
Name Position Education Work Experience
Expertise
Pradjoto Chairman Educational background can Work experience can be found • Law
be found in the Board of in the Board of Commissioners • Economy
Commissioners Composition Composition Diversity Section
Diversity Section
Askolani Member Educational background can Work experience can be found • Law
be found in the Board of in the Board of Commissioners • Economy
Commissioners Composition Composition Diversity Section
Diversity Section
Robertus Billitea Member Educational background can Work experience can be found • Law
be found in the Board of in the Board of Commissioners • Economy
Commissioners Composition Composition Diversity Section
Diversity Section
Mohamad Yusuf Member Educational background can Work experience can be found • Economy
Permana 1) be found in the Board of in the Board of Commissioners • Management
Commissioners Composition Composition Diversity Section
Diversity Section
Siti Haniatunnisa Member of • Bachelor Degree in Law Chair of Sheikh Nawawi Banten • Law
Subsidiary from International Islamic University, Member of the Sharia • Ekonomi
Company University of Malaysia Supervisory Board (DPS) of PT Syariah
(IIUM) (2010) BRILife, Member of the Sharia
• Master Degree in Law from Supervisory Board (DPS) of PT
Universitas Indonesia (2015) Asuransi Jasindo Syariah, Member of
the Sharia Supervisory Board (DPS)
of PT DPLK Muamalat, Member of
the Sharia Supervisory Board (DPS)
of PT Bank Muamalat Indonesia,
Member of the Sharia Supervisory
Board (DPS) of PT BNI Life Insurance,
Member of the Plenary Board of
DSN-MUI.
Rudy Tandjung 2) Member of • Bachelor Degree in President Commissioner/ • Economy
Subsidiary Agricultural Social Independent Commissioner of PT • Capital
Company Economics from Bogor BNI Sekuritas, Head of Consumer Market
Agricultural University Banking at PT Bank DBS Indonesia,
(1991) Head of Commercial Banking at PT
• Master Degree in Business Bank DBS Indonesia, Chief Operating
and International Finance Officer at PT Bank DBS Indonesia,
from Oklahoma City Commissioner of PT Kustodian
University (1994) Sentral Efek Indonesia, Head of
Transaction Banking at PT Bank
Permata Tbk, and Treasury and Trade
Solutions Sales Head at Citibank
Indonesia.
Eko Priyo Member of • Bachelor’s Degree in President Commissioner/Independent • Mutual
Pratomo Subsidiary Mechanical/Aeronautical Commissioner of PT BNI Asset Funds
Company Engineering from Bandung Management, Senior Advisor of • Capital
Institute of Technology PT Mandiri Manajemen Investasi, Markets
(1988) Director, CEO, Senior Advisor of • Finance
• Master of Management PT BNP Paribas AM, Deputy GM, • Economy
from IPMI Indonesia Marketing Director of PT Graha
Business School (1991) Buana Cikarang, Deputy Marketing
Manager of PT KSCI - Misui Group,
and Lead Engineer of PT IPTN.
Rufina Tinawati Member of Bachelor’s Degree in Commercial & Marketing Support • Economy
Marianto Subsidiary Architecture and Management Head at PT Bank OCBC NISP Tbk, • Banking
Company Economics from UNIKA Executive VP of the Commercial
Parahyangan Bandung (1986) Business Unit at PT Bank OCBC NISP
Tbk, Commercial Business Division
Head at PT Bank OCBC NISP Tbk,
General Manager of Commercial
Jababeka at PT Bank Permata,
Independent Commissioner of PT
Bank Hibank Indonesia.
846 Transforming the Future, Empowering Indonesia
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Practices Governance Responsibility Commitment Statements
Areas of
Name Position Education Work Experience
Expertise
Suhartono 3) Member of Bachelor Degree in Law President Commissioner & • Law
Subsidiary from Diponegoro University, Independent Commissioner of PT • Economics
Company Central Java (1982) BNI Multifinance, Commissioner • Financing
Independent of PT Adiprana Sentosa Indovesco, • Human
Member Advisor of PT Koperasi Nusa Resources
Raya Cipta, Commissioner of PT
Wahana Inti Narendra, President
Commissioner of PT Mahesa Altra
Sentosa, Commissioner of PT
Asuransi Astra Buana, President
Director of PT Federal International
Finance, Vice President Director of
PT Federal International Finance,
and Marketing Director of PT Federal
International Finance.
Nurani Independent • Bachelor’s Degree Finance and Operations Director • Finance
Raswindriati Member in Accounting from of PT Niaga International Factors, • Accounting
Padjadjaran University Head of Credit Risk Control, • Risk
(1986) Risk Management Group at PT Management
• Master of Management in Bank Permata Tbk, Senior Vice • Economics
Finance from Gadjah Mada President at the Deposit Insurance
University (2005) Corporation (LPS), Member of the
Risk Monitoring Committee of Bank
Resonia Perdania, Member of the
Risk Monitoring Committee of PT
Bank Tabungan Negara, Compliance
and Risk Management Director of
PT Bank Victoria Syariah, Senior Vice
President at Indonesia Eximbank,
Independent Member of the Risk
Monitoring Committee of PT
Bank Negara Indonesia (Persero)
Tbk, Independent Member of the
Integrated Governance Committee of
PT Bank Negara Indonesia (Persero)
Tbk.
1)
Serving as a Member of the Integrated Governance Committee since October 22, 2024
2)
Serving as a Member of the Integrated Governance Committee since October 17, 2024
3)
Serving as a Member of the Integrated Governance Committee since January 19, 2024
Statement of Independence of the Integrated Governance Committee
The Integrated Governance Committee is independent in both the implementation of its duties and in
reporting, and is directly responsible to the EU Board of Commissioners. BNI ensures that all members of
the Integrated Governance Committee who are independent parties have met the following independence
requirements:
1) Are parties outside BNI who do not have financial, management, share ownership and/or family
relationships with the Board of Commissioners, Supervisory Board, Board of Directors and/or Controlling
Shareholders of Financial Services Institutions in the BNI Financial Conglomerate, or relationships with
Financial Services Institutions in the BNI Financial Conglomerate that may affect their ability to act
independently. The financial, management, share ownership and/or family relationships referred to are
in accordance with the definition set forth in the applicable laws and regulations;
2) Do not have any direct or indirect business relationships related to the business activities of Financial
Services Institutions in the BNI Financial Conglomerate.
3) The Committee is required to sign an integrity pact which is a statement and commitment to comply with
all provisions of laws and regulations and GCG principles.
By fulfilling all aspects of Independence above, all members of the Integrated Governance Committee are
always able to provide fair and balanced assessments of all relevant conditions and are not influenced by
personal interests or other parties in expressing their opinions.
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
847
Page 247
Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Integrated Governance Committee Independency
Independence Aspect
No Family
Relationship
Not Serving as
No Financial No Management with the Board of
Name No Share an Official in
Relationship Relationship with Commissioners,
Ownership Political Parties,
with the Board of BNI, Subsidiaries, Directors, and/or
Relationship in Government
Commissioners or Affiliate Fellow Members
BNI Officials, or
and Directors Companies of the Integrated
Government
Governance
Committee
Pradjoto
Askolani
Robertus Billitea
Mohamad Yusuf Permana 1)
Siti Haniatunnisa
Rudy Tandjung 2)
Eko Priyo Pratomo
Rufina Tinawati Marianto
Suhartono 3)
Nurani Raswindriati
1)
Serving as a Member of the Integrated Governance Committee since October 22, 2024
2)
Serving as a Member of the Integrated Governance Committee since October 17, 2024
3)
Serving as a Member of the Integrated Governance Committee since January 19, 2024
Information on Concurrent Positions
As a form of transparency, details on the dual positions held by members of the Integrated Governance
Committee are outlined in the following table:
Position in Position in Other
Position in the Position in Subsidiary
Name Position in Other Banks Other Public State-Owned
Bank as EU Company
Companies Enterprises
Pradjoto Chairman - - - -
& Main
Commissioner/
Independent
Askolani Commissioner - - - -
Robertus Billitea Commissioner - - - -
Mohamad Yusuf Commissioner - - - -
Permana 1)
Siti Haniatunnisa - Sharia Supervisory Board • DPS PT BRILife - -
(DPS) PT BNI Life Insurance • DPS PT DPLK Muamalat
• DPS PT Bank Muamalat
Indonesia
Rudy Tandjung 2) - President Commissioner/ - - -
Independent Commissioner
PT BNI Securities
Eko Priyo - President Commissioner/ - - -
Pratomo Independent Commissioner
PT BNI Asset Management
Rufina Tinawati - Independent Commissioner Independent Commissioner - -
Marianto PT Bank Hibank Indonesia PT Bank Hibank Indonesia
Suhartono 3) - President Commissioner/ - - -
Independent Commissioner
PT BNI Multifinance
Nurani Independent - - - -
Raswindriati Member
1)
Serving as a Member of the Integrated Governance Committee since October 22, 2024
2)
Serving as a Member of the Integrated Governance Committee since October 17, 2024
3)
Serving as a Member of the Integrated Governance Committee since January 19, 2024
848 Transforming the Future, Empowering Indonesia
Page 248
Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Integrated Governance Committee Meeting not counted in the attendance quorum and the
number of votes taken to reach a decision at the
Meeting Implementation Policy meeting.
The policies and procedures for conducting the 6) Decisions at the Committee meeting are made
Integrated Governance Meeting, as stipulated in the based on consensus.
Integrated Governance Charter, are as follows: 7) In the event that consensus does not occur,
1) The Integrated Governance Committee must decisions are made based on a majority vote.
hold a meeting at least 1 (one) time in 2 (two) Meeting decisions are considered valid if
months. approved by more than ½ (one half) of the
2) The Integrated Governance Meeting can only total number of members of the Integrated
be held if attended by at least 51% (fifty one per Governance Committee present. The regulation
hundred) of the total number of members. of the voting rights of Committee members
3) The Integrated Governance Committee Meeting adheres to the principle of 1 (one) person 1 (one)
is led by the Chairperson of the Integrated vote.
Governance Committee or the most senior 8) Committee meetings may be held via
member of the Integrated Governance Committee teleconference, video conference, or other
if the Chairperson of the Integrated Governance electronic media.
Committee is unable to attend. 9) The results of the Committee meeting must be
4) If deemed necessary, the Integrated Governance stated in the minutes of the meeting signed by all
Committee may invite other parties related to the members of the Committee present and properly
agenda/discussion of the meeting to attend the documented.
Integrated Governance Committee Meeting. 10) Dissenting opinions that occur in the meeting are
5) The committee meeting must be attended by clearly stated in the minutes of the meeting along
each Independent Commissioner from the with the reasons for the differences of opinion.
Financial Services Institution in the BNI Financial 11) The attendance of Committee members in
Conglomerate who is a member of the Integrated meetings is reported in the quarterly report and
Governance Committee. In the event that the the annual report of the committee.
relevant independent Commissioner is unable
to attend the Integrated Governance Committee Frequency and Level of Attendance of
meeting, then another Commissioner who is Integrated Governance Committee Members
not a member of the Integrated Governance in Meetings
Committee or an official at the relevant Financial Throughout 2024, the Integrated Governance
Services Institution may be asked to attend the Committee has held 12 (twelve) meetings. The
Integrated Governance Committee meeting frequency of the meetings has met the provisions
by filling in the meeting attendance list, but is stipulated in the Integrated Governance Committee
Charter.
The following is data on the attendance of Committee members at Integrated Governance Committee
meetings during 2024:
Name Position Number of Meetings Attended Percentage
Pradjoto Chairman 12 11 92%
Askolani Member 12 11 92%
Susyanto 1) Member 2 2 100%
Robertus Billitea Member 12 10 84%
Mohamad Yusuf Permana 2) Member 3 3 100%
Parikesit Suprapto 3) Member 6 6 100%
Siti Haniatunnisa Member 12 11 92%
Rudy Tandjung 4)
Member 3 3 100%
Eko Priyo Pratomo Member 12 12 100%
Suhartono 5) Member 12 9 75%
Rufina Tinawati Marianto Member 12 11 92%
Nurani Raswindriati Independent Member 12 12 100%
1)
Ceased to serve as a Member of the Integrated Governance Committee since March 4, 2024
2)
Serving as a Member of the Integrated Governance Committee since October 22, 2024
3)
Ceased to serve as a Member of the Integrated Governance Committee since July 5, 2024
4)
Serving as a Member of the Integrated Governance Committee since October 17, 2024
5)
Serving as a Member of the Integrated Governance Committee since January 19, 2024
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
849
Page 249
Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Meeting Agenda
The agenda for the Integrated Governance Committee meetings throughout 2024 is as follows:
Integrated Governance
No. Date Meeting Agenda Invitee
Committee Member
1 January 1. Integrated Financial 1. Pradjoto (President Commissioner/ 1) BNI Board of Directors:
23, 2024 Performance Independent Commissioner of BNI) • Finance Director o/Head
Evaluation - 2. Askolani (Commissioner of BNI) of Bank Hibank Indonesia
December 2023 3. Susyanto (Commissioner of BNI) • Network & Services
2. 2023 Synergy 4. Parikesit Suprapto (President Commissioner/ Director /Head of BNI Life
Evaluation: Parent Independent Commissioner of BNI Life Insurance
Company and Insurance) • Enterprise & Commercial
Subsidiaries & 5. Siti Haniatunnisa (Sharia Supervisory Board Banking Director /Head of
Among Subsidiaries of BNI Life Insurance) BNI Multifinance
3. Strategic Plan & 6. Eko Priyo Pratomo (President Commissioner/ • Technology & Operations
Business Plan for Independent Commissioner of BNI Asset Director o/Head of BNI
Subsidiaries - 2024 Management) Ventura
4. 2024 Synergy Plan: 7. Rufina Tinawati Marianto (Independent
Parent Company Commissioner of PT Bank Hibank Indonesia) 2) BNI Divisions:
and Subsidiaries & 8. Nurani Raswindriati (Independent Party) • Subsidiaries
Among Subsidiaries Management Division
• Corporate Planning
& Performance
Management Division
2 February 1. Integrated Risk Profile 1. Susyanto (Commissioner of BNI) 1. Risk Monitoring
13, 2024 Evaluation and 2. Askolani (Commissioner of BNI) Committee:
Integrated KPMM for 3. Robertus Billitea (Commissioner of BNI) • Erwin Rijanto
the Second Semester 4. Parikesit Suprapto (President Commissioner/ Slamet (Independent
of 2023 Independent Commissioner of BNI Life Commissioner of BNI)
2. Evaluation of self- Insurance) • Pahala Nugraha
assessment results 5. Siti Haniatunnisa (Sharia Supervisory Board Mansury (Vice President
on Integrated of BNI Life Insurance) Commissioner of BNI)
Governance for the 6. Eko Priyo Pratomo (President Commissioner/ • Septian Hario Seto
Second Semester of Independent Commissioner of BNI Asset (Commissioner of BNI)
2023 Management) • Fadlansyah Lubis
3. Integrated 7. Suhartono (President Commissioner/ (Commissioner of BNI)
Governance for the Independent Commissioner of BNI Finance) • Bambang Setyogroho
Second Semester of 8. Rufina Tinawati Marianto (Independent (Independent Party)
2023 Commissioner of PT Bank Hibank Indonesia) • Dwita Suherlina
9. Nurani Raswindriati (Independent Party) (Independent Party)
2. BNI Board of Directors:
• Risk Management
Director
• Human Capital and
Compliance Director
3. BNI Divisions:
• Enterprise Risk
Management Division
• Compliance Division
• Subsidiaries
Management Division
3 March 26, 1. Evaluation of the 1. Pradjoto (President Commissioner/ 1. BNI Board of Directors:
2024 Effectiveness of the Independent Commissioner of BNI) • Vice President Director
Integrated Internal 2. Askolani (Commissioner of BNI) • Enterprise and
Control System 3. Robertus Billitea (Commissioner of BNI) Commercial Banking
(SPI) for the Second 4. Parikesit Suprapto (President Commissioner/ Director
Semester of 2023 Independent Commissioner of BNI Life 2. BNI Divisions:
2. Evaluation of the Insurance) Internal Audit Division and
Effectiveness of the 5. Siti Haniatunnisa (Sharia Supervisory Board Subsidiaries Management
Integrated Audit of BNI Life Insurance) Division
Unit for the Second 6. Eko Priyo Pratomo (President Commissioner/
Semester of 2023 Independent Commissioner of BNI Asset
3. Improvement of the Management)
Quality and Quantity 7. Rufina Tinawati Marianto (Independent
of Auditors in Commissioner of PT Bank Hibank Indonesia)
Subsidiaries 8. Nurani Raswindriati (Independent Party)
4. Results of Internal
Audits of Subsidiaries
and their Follow-up
Actions
850 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Integrated Governance
No. Date Meeting Agenda Invitee
Committee Member
4 April 30, 1. Financial 1. Pradjoto (President Commissioner/ 1) BNI Board of Directors:
2024 Performance Independent Commissioner of BNI) • Finance Director
of Subsidiaries 2. Askolani (Commissioner of BNI) • Digital and Integrated
including the 3. Robertus Billitea (Commissioner of BNI) Transaction Banking
realization of Synergy 4. Parikesit Suprapto (President Commissioner/ Director BNI - Head of
with the Parent Independent Commissioner of BNI Life Bank Hibank Indonesia
Entity and among Insurance) 2) BNI Divisions:
Subsidiaries for the 5. Siti Haniatunnisa (Sharia Supervisory Board • Subsidiaries
First Quarter of 2024 of BNI Life Insurance) Management Division
2. Issues in each 6. Eko Priyo Pratomo (President Commissioner/ • Corporate Planning
Subsidiary regarding Independent Commissioner of BNI Asset & Performance
the evaluation results Management) Management Division
of Risk Management, 7. Rufina Tinawati Marianto (Independent
Compliance, and Commissioner of PT Bank Hibank Indonesia)
Audit implementation 8. Nurani Raswindriati (Independent Party)
for the First Quarter
of 2024
5 May 14, Evaluation of the 1. Pradjoto (President Commissioner/ 1) BNI Board of Directors:
2024 Effectiveness of the Independent Commissioner of BNI) Risk Management Director
Implementation of 2. Askolani (Commissioner of BNI) 2) BNI Divisions:
Anti-Fraud Strategies 3. Robertus Billitea (Commissioner of BNI) Anti-Fraud Unit
and Whistle Blowing 4. Parikesit Suprapto (President Commissioner/ Internal Audit
System (WBS) in Independent Commissioner of BNI Life Subsidiaries Management
the BNI Financial Insurance) Division
Conglomerate for the 5. Siti Haniatunnisa (Sharia Supervisory Board
Second Semester of of BNI Life Insurance)
2023 6. Eko Priyo Pratomo (President Commissioner/
Independent Commissioner of BNI Asset
Management)
7. Rufina Tinawati Marianto (Independent
Commissioner of PT Bank Hibank Indonesia)
8. Nurani Raswindriati (Independent Party)
6 June 11, Evaluation of the 1. Pradjoto (President Commissioner/ 1) BNI Board of Directors:
2024 Implementation of Independent Commissioner of BNI) Human Capital &
Integrated Compliance 2. Askolani (Commissioner of BNI) Compliance Director
Functions and Anti- 3. Robertus Billitea (Commissioner of BNI) 2) BNI Divisions:
Money Laundering – 4. Parikesit Suprapto (President Commissioner/ Compliance Division
Prevention of Terrorism Independent Commissioner of BNI Life Subsidiaries
Financing in each Insurance) Management Division
Subsidiary for the 5. Siti Haniatunnisa (Sharia Supervisory Board
Second Semester of of BNI Life Insurance)
2023 6. Eko Priyo Pratomo (President Commissioner/
Independent Commissioner of BNI Asset
Management)
7. Suhartono (President Commissioner/
Independent Commissioner of BNI Finance)
8. Rufina Tinawati Marianto (Independent
Commissioner of PT Bank Hibank Indonesia)
9. Nurani Raswindriati (Independent Party)
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
851
Page 251
Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Integrated Governance
No. Date Meeting Agenda Invitee
Committee Member
7 July 19, 1. Financial 1. Pradjoto (President Commissioner/ 1) BNI Board of Directors:
2024 Performance Independent Commissioner of BNI) • Finance Director
of Subsidiaries 2. Siti Haniatunnisa (Sharia Supervisory Board • Retail Banking Director -
including the of BNI Life Insurance) Head of BNI Finance
realization of Synergy 3. Eko Priyo Pratomo (President Commissioner/ • Technology & Operations
with the Parent Independent Commissioner of BNI Asset Director - Head of BNI
Entity and among Management) Ventura
Subsidiaries for the 4. Suhartono (President Commissioner/ • Wholesale &
Second Quarter of Independent Commissioner of BNI Finance) International Banking
2024 5. Rufina Tinawati Marianto (Independent Director - Head of BNIS,
2. Issues in each Commissioner of PT Bank Hibank Indonesia) BNIAM, BSPL, and BNI
Subsidiary regarding 6. Nurani Raswindriati (Independent Party) Remittance
the evaluation results • Digital and Integrated
of Risk Management, Transaction Banking
Compliance, and Director - Head of Bank
Audit implementation Hibank
for the Second 2) BNI Divisions:
Quarter of 2024 • Subsidiaries
Management Division
• Corporate Planning
& Performance
Management Division
8 06 August 1. Evaluation of the 1. Pradjoto (President Commissioner/ 1) Risk Monitoring
2024 Integrated Risk Profile Independent Commissioner of BNI) Committee:
and Minimum Capital 2. Askolani (Commissioner of BNI) • Erwin Rijanto
Requirement (KPMM) 3. Robertus Billitea (Commissioner of BNI) Slamet (Independent
for the First Semester 4. Siti Haniatunnisa (Sharia Supervisory Board Commissioner of BNI)
of 2024 of BNI Life Insurance) • Pahala Nugraha
2. Evaluation of self- 5. Eko Priyo Pratomo (President Commissioner/ Mansury (Vice President
assessment results Independent Commissioner of BNI Asset Commissioner of BNI)
on Integrated Management) • Fadlansyah Lubis
Governance for the 6. Rufina Tinawati Marianto (Independent (Commissioner of BNI)
First Semester of Commissioner of PT Bank Hibank Indonesia) • Dwita Suherlina
2024 7. Nurani Raswindriati (Independent Party) (Independent Party)
2) BNI Board of Directors:
• Risk Management
Director
• Human Capital and
Compliance Director
BNI Divisions:
3) Enterprise Risk
Management
Division,Compliance
Division, Subsidiaries
Management Division
9 September 1. Evaluation of the 1. Pradjoto (President Commissioner/ 1) BNI Board of Directors:
17, 2024 Effectiveness of Independent Commissioner of BNI) Vice President Director
the Integrated 2. Askolani (Commissioner of BNI)
Internal Control 3. Robertus Billitea (Commissioner of BNI) 2) BNI Divisions:
System for the First 4. Siti Haniatunnisa (Sharia Supervisory Board Internal Audit Division
Semester of 2024, of BNI Life Insurance) Subsidiaries Management
including Results 5. Eko Priyo Pratomo (President Commissioner/ Division
of Internal Audits Independent Commissioner of BNI Asset
of Subsidiaries and Management)
Follow-up Actions 6. Suhartono (President Commissioner/
2. Effectiveness of the Independent Commissioner of BNI Finance)
Integrated Audit 7. Rufina Tinawati Marianto (Independent
Unit, including Commissioner of PT Bank Hibank Indonesia)
Improvement of the 8. Nurani Raswindriati (Independent Party)
Quality and Quantity
of Auditors in
Subsidiaries.
852 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Integrated Governance
No. Date Meeting Agenda Invitee
Committee Member
10 October 1. Financial 1. Pradjoto (President Commissioner/ 1) BNI Board of Directors:
22, 2024 Performance Independent Commissioner of BNI) • Finance Director
of Subsidiaries 2. Askolani (Commissioner of BNI) • Retail Banking Director -
including the 3. Robertus Billitea (Commissioner of BNI) Head of BNI Finance
realization of Synergy 4. Mohamad Yusuf Permana (Commissioner of • Network & Services
with the Parent BNI) Director - Head of BNI
Entity and among 5. Siti Haniatunnisa (Sharia Supervisory Board Life Insurance
Subsidiaries for the of BNI Life Insurance) • Digital and Integrated
Third Quarter of 2024 6. Rudy Tandjung (President Commissioner/ Transaction Banking
2. Issues in each Independent Commissioner of BNI Director - Head of Bank
Subsidiary regarding Securities) Hibank
the evaluation results 7. Eko Priyo Pratomo (President
of Risk Management, Commissioner/Independent Commissioner 2) BNI Divisions:
Compliance, and of BNI Asset Management) Subsidiaries Management
Audit implementation 8. Suhartono (President Commissioner/ Division, Corporate
for the Third Quarter Independent Commissioner of BNI Finance) Planning & Performance
of 2024 9. Rufina Tinawati Marianto (Independent Management Division
Commissioner of PT Bank Hibank Indonesia)
10.Nurani Raswindriati (Independent Party)
11 November Evaluation of the 1. Pradjoto (President Commissioner/ 1) BNI Board of Directors:
12, 2024 Integrated Governance Independent Commissioner of BNI) Human Capital and
Guidelines of BNI for 2. Askolani (Commissioner of BNI) Compliance Director
2024 3. Robertus Billitea (Commissioner of BNI)
4. Mohamad Yusuf Permana (Commissioner of 2) BNI Divisions:
BNI) Compliance Division,
5. Siti Haniatunnisa (Sharia Supervisory Board Enterprise Risk
of BNI Life Insurance) Management Division,
6. Rudy Tandjung (President Commissioner/ Anti-Fraud Unit, Internal
Independent Commissioner of BNI Audit, and Subsidiaries
Securities) Management Division
7. Eko Priyo Pratomo (President
Commissioner/Independent Commissioner
of BNI Asset Management)
8. Suhartono (President Commissioner/
Independent Commissioner of BNI Finance)
9. Rufina Tinawati Marianto (Independent
Commissioner of PT Bank Hibank Indonesia)
10.Nurani Raswindriati (Independent Party)
12 November Work Plan of the 1. Pradjoto (President Commissioner/ -
12, 2024 Integrated Governance Independent Commissioner of BNI)
Committee of BNI for 2. Askolani (Commissioner of BNI)
2025 3. Robertus Billitea (Commissioner of BNI)
4. Mohamad Yusuf Permana (Commissioner of
BNI)
5. Siti Haniatunnisa (Sharia Supervisory Board
of BNI Life Insurance)
6. Rudy Tandjung (President Commissioner/
Independent Commissioner of BNI
Securities)
7. Eko Priyo Pratomo (President
Commissioner/Independent Commissioner
of BNI Asset Management)
8. Suhartono (President Commissioner/
Independent Commissioner of BNI Finance)
9. Rufina Tinawati Marianto (Independent
Commissioner of PT Bank Hibank Indonesia)
10.Nurani Raswindriati (Independent Party)
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
853
Page 253
Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Integrated Governance Committee Member Competency Improvement Program in 2024
In 2024, members of the Integrated Governance Committee participated in the following education or
training:
Training//Workshop/ Date of
Venue Type of Education Organizer
Conference/Seminar Implementation
Pradjoto – Committee Chairman - President Commissioner/Independent Commissioner
Competency development/training can be seen in the BNI Board of Commissioners competency development/training
section.
Askolani – Committee Member - Commissioner
Competency development/training can be seen in the BNI Board of Commissioners competency development/training
section.
Robertus Billitea – Committee Member - Commissioner
Competency development/training can be seen in the BNI Board of Commissioners competency development/training
section.
Mohamad Yusuf Permana1) – Committee Member - Commissioner
Competency development/training can be seen in the BNI Board of Commissioners competency development/training
section.
Siti Haniatunnisa – Committee Member - Sharia Supervisory Board of PT BNI Life Insurance
Workshop on Pre Ijtima'Sanawi (Annual September 13, Jakarta Training DSN-MUI
Meeting) of Sharia Supervisory Board IX 2024
in 2024 in insurance sector
Sharia Supervisory Board Workshop August 12-13, 2024 Bandung Training AASI
“Opportunities and Challenges of
Today's Insurance Sharia Supervisory
Board”
Workshop Pre Ijtima' Sanawi (Annual September 11, 2024 Jakarta Training DSN-MUI
Meeting) DPS IX in 2024 on Islamic
Commercial Banks and Islamic Business
Units
Developing Financial Contigency Plan October 29-30, 2024 Jakarta Seminar GRC Management
“Smart Steps to Face Uncertainty”
Rudy Tandjung2) – Committee Member - President Commissioner/Independent Commissioner of PT BNI Sekuritas
Compliance Forum - Realizing an August 14, 2024 Jakarta Workshop BNI
Anti-Corruption Culture through the
Cultivation of Integrity Values
Commemoration of World Anti- December 17, 2024 Jakarta OJK
Corruption Day (Hakordia) OJK 2024
Eko Priyo Pratomo – Committee Member - President Commissioner/Independent Commissioner of PT BNI Asset
Management
Masterclass Corporate Governance August 12-13, 2024 Jakarta Certification Center for Risk
- Governance Risk Management Management &
Compliance Sustainability Sustainability
Suhartono3) – Committee Member - President Commissioner and Independent Commissioner of PT BNI Multifinance
National Certification “Integrated September 17-18, Jakarta Certification RAP Learning
Risk Governance Expert/Certified Risk 2024 Center
Governance Professional (CRGP)”
APPI National Seminar “Financing June 4, 2024 Jakarta Seminar Asosiasi
Challenges Amidst Geopolitical and Perusahaan
Economic Changes” Pembiayaan
Indonesia (APPI)
Compliance Forum - Realizing an August 14, 2024 Jakarta Workshop BNI
Anti-Corruption Culture through the
Cultivation of Integrity Values
Rufina Tinawati Marianto – Committee Member - Independent Commissioner of PT Bank Hibank Indonesia
Socialization of LHKPN Filling February 19, 2024 Jakarta Training BNI
Risk Management Refreshment (J6) February 20, 2024 Jakarta Certification Hibank
Knowledge Sharing “Strategy to Prevent February 29, 2024 Jakarta Training OJK
Cyber Crime”
854 Transforming the Future, Empowering Indonesia
Page 254
Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Training//Workshop/ Date of
Venue Type of Education Organizer
Conference/Seminar Implementation
Webinar “Opportunities and Challenges March 14, 2024 Jakarta Training OJK
of Digital Assets in Indonesia”
Webinar “Paylater: Financial Solution or April 26, 2024 Jakarta Training LPPI
Source of New Problems?”
Anti Fraud Awareness Webinar “Avoid May 22 & May 31, Jakarta Training BNI
Online Gambling and Illegal Online 2024
Loans”
PDP Series 1 Socialization Data Privacy May 28, 2024 Jakarta Training Hibank
and Data Protection Awareness Training
“Anti Fraud Awareness Webinar: Avoid June 7, 2024 Jakarta Training BNI
Online Gambling”
Masterclass Corporate Governance August 12 -13, Jakarta Certification Center for Risk
- Governance Risk Management 2024 Management &
Compliance Sustainability Sustainability
Socialization of Increasing Nationalism August 16, 2024 Jakarta Training Hibank
Values
Webinar OJK "How to Prevent Money September 5, 2024 Jakarta Training OJK
Laundering and Terrorism Financing"
Nurani Raswindriati – Committee Member - Independent Party
Masterclass Corporate Governance August 12 -13, Jakarta Certification Center for Risk
- Governance Risk Management 2024 Management &
Compliance Sustainability Sustainability
Compliance Forum - Realizing an August 14, 2024 Jakarta Training BNI
Anti-Corruption Culture through the
Cultivation of Integrity Values
1)
Served as Member of Integrated Governance Committee since October 22, 2024
2)
Served as Member of Integrated Governance Committee since October 17, 2024
3)
Served as Member of Integrated Governance Committee since January 19, 2024
Brief Report on the Implementation of 3. Improve the quality of the implementation of
Integrated Governance Committee Activities integrated risk management by monitoring the
in 2024 action plan, improving root causes in integrated
In 2024, the Integrated Governance Committee risk management, evaluating the integrated risk
implemented all programs/Work Plans that had profile and the Quality of the Implementation
been set at the beginning of 2024 to support the of Integrated Risk Management (KPMR), and
supervisory duties of the Board of Commissioners. reviewing the General Policy for Integrated Risk
The Integrated Governance Committee has Management.
submitted a report on each implementation of its 4. Maintain the quality of the implementation
duties accompanied by recommendations to the EU of Integrated Governance by evaluating the
Board of Commissioners signed by the Chairperson structure, process and results of integrated
of the Integrated Governance Committee and governance, reviewing and evaluating the
Committee Members. The following are the strategic Integrated Governance Guidelines, and
steps taken in 2024: increasing knowledge of best practices for
1. Improving the quality of the implementation of implementing integrated governance.
the integrated compliance function by conducting 5. Monitor the effectiveness of the results of
a self-assessment of the implementation of integrated governance by evaluating integrated
the compliance culture in each BNI Subsidiary financial performance, as well as evaluating the
Company, evaluating the implementation of anti- synergy plan between BNI and Subsidiaries and
fraud strategies, and the Whistleblowing System, synergy between Subsidiaries
Anti-Money Laundering, Prevention of Terrorism
Financing, and Prevention of the Proliferation of Based on the strategy and work program of the
Weapons of Mass Destruction (APUPPP-PPPSPM) Integrated Governance Committee, the activities/
in the BNI financial conglomerate, and evaluating duties of the Integrated Governance Committee are
the implementation of the integrated compliance carried out through the following mechanisms:
function. 1. Implementation of the Integrated Governance
2. Improve the quality of integrated internal Committee Meeting including inviting the
control by ensuring the quality and number of relevant Directors, related divisions/units;
auditors in the Subsidiary are adequate, evaluate
the effectiveness of the integrated internal
control system, and evaluate the results of the
Subsidiary’s internal audit and its follow-up.
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2. Attending the Board of Commissioners Meeting 4. Discussing and recommending the resolution of
and the Board of Commissioners together with Governance problems that occur in Subsidiaries,
the Board of Directors in the agenda related to including improvements to the implementation
the implementation of the Integrated Governance of integrated compliance functions in building a
Committee’s duties; culture of compliance in each Subsidiary;
3. Review/evaluation/review outside the meeting 5. Evaluating and providing recommendations to the
forum. Board of Commissioners on the implementation
of Integrated Governance including evaluation
The results of the Integrated Governance Committee of the adequacy of integrated internal control;
Meeting and monitoring, review/evaluation/ evaluation of the implementation of integrated
review of the Integrated Governance Committee compliance functions; implementation of
are submitted to the Board of Commissioners as a integrated risk management; implementation
report and recommendation both in writing and in of the Integrated Governance Guidelines,
the Board of Commissioners Meeting forum, and and achievement of Subsidiary Company
the Integrated Governance Committee also submits performance;
suggestions, opinions, and recommendations from 6. Evaluating and providing recommendations for
the implementation of the Integrated Governance the Integrated Governance Guidelines for the
Committee Meeting in writing to the Board of BNI Financial Conglomerate for the 2024 period;
Directors for follow-up. During 2024, the Integrated 7. Evaluating the effectiveness and provide advice
Governance Committee has held 12 (twelve) on the implementation of the Anti-Fraud Strategy,
meetings, by discussing and discussing 24 (twenty- Whistleblowing System, and Implementation of
four) meeting agendas. Anti-Money Laundering, Prevention of Terrorism
Funding, and Prevention of Proliferation of
The implementation of the Integrated Governance Weapons of Mass Destruction (APU PPT and
Committee activities generally includes the PPPSPM) in all members of the BNI Financial
following: Conglomerate;
1. Reviewing and discussing the performance of 8. Reviewing and recommending updates to the
Subsidiaries and the Subsidiary development Integrated Governance Policy, Integrated Risk
strategy in line with the vision of PT Bank Management General Policy and Integrated
Negara Indonesia (Persero) Tbk to become a Capital Management Policy;
financial institution that excels in service and 9. Evaluating and providing advice on the adequacy
performance, including evaluating the Integrated of the methodology and problems of integrated
Financial Performance Evaluation of December internal control based on the audit results of
2023 and Synergy in 2023: Parent Company and the Main Entity and Subsidiaries, including
Subsidiaries & Between Subsidiaries, as well evaluations of improvements in the quality
as discussing the Strategic & Business Plan and number of Auditors in Subsidiaries, the
of Subsidiaries in 2024 and the Synergy Plan effectiveness of the Integrated Internal Control
in 2024: Parent Company and Subsidiaries & System (SPI) Semester II of 2023 & Semester I
Between Subsidiaries; of 2024, to the Results of the Internal Audit of
2. Encouraging and providing suggestions for Subsidiaries and their follow-up;
improving the implementation of synergy of 10. Conducting evaluations and providing
Subsidiaries as part of the BNI Group, including suggestions for the preparation of the Integrated
synergy in financing cooperation, information Risk Profile and Integrated KPMR for Semester II
sharing, information and technology, human of 2023 and Semester I of 2024, integrated risk
resources, exploration of prospective new appetite, and limits for all integrated exposures;
products and optimization of business 11. Reviewing and ensuring that the Integrated
opportunities from PT Bank Negara Indonesia Governance Report to the Financial Services
(Persero) Tbk as the Parent Company; Authority has identified the strengths and
3. Encouraging acceleration and provide weaknesses of the implementation of
suggestions so that Subsidiaries in the BNI Integrated Governance through the Evaluation
Financial Conglomerate can continue to increase of the Structure, Process, and Results (SPH) of
positive contributions that have an impact on the Integrated Governance Semester II/2023 & and
profitability of the BNI Financial Conglomerate, Semester I/2024, and ensure that an action plan/
of course accompanied by adequate risk improvement steps have been made for any
management and internal control, fulfillment of weaknesses;
quality human resources, and Good Governance; 12. Conducting monthly and/or quarterly evaluations,
reviews and monitoring of the financial
performance and performance of Subsidiaries in
order to achieve business targets as one of the
results of Integrated Governance;
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13. Monitoring and ensuring that the findings of the Integrated Governance Committee Work Plan
OJK and internal audits at the Main Entity and for 2025
Subsidiaries have been followed up and provide The Integrated Governance Committee has set
suggestions for improvements related to human a work plan for 2025 with the following strategic
resources, database needs, completeness of priorities:
regulations including those related to conflicts of 1) Encourage increased achievement of integrated
interest at Subsidiaries; governance through evaluation of the
14. Preparing Integrated Governance Implementation effectiveness of company guidelines, monitoring
Evaluation report along with recommendations financial performance achievement, improving
for improvements to the Board of Commissioners; the quality of integrated compliance functions
15. Reviewing the effectiveness and providing and APU PPT and PPPSPM, and Improving
recommendations to the Board of Commissioners the Quality of Integrated Risk Management
on integrated internal control and audit results at Implementation;
Subsidiaries; 2) Improve the quality of integrated internal control
16. Reviewing and updating the Integrated and integrated audit, through evaluation of the
Governance Committee Charter in accordance results of self-assessment of the implementation
with the development of the implementation of of the integrated internal control system
the Integrated Governance Committee’s duties; for the semester period, evaluation of the
17. Reporting the implementation of the Integrated implementation of integrated internal audit, and
Governance Committee’s duties every quarter to evaluation of the results of the internal audit of
the Board of Commissioners; and the Subsidiary Company and its follow-up;
18. Preparing Integrated Governance Committee’s 3) Improve the effectiveness of the performance of
work program for 2025. the Integrated Governance CommitteeImprove
the effectiveness of the performance of the
Integrated Governance Committee Integrated Governance Committee
Evaluation of the Implementation of
Integrated Governance of BNI Financial Remuneration of Members of the Integrated
Conglomerate Governance Committee [ACGS C.3.4]
The Integrated Governance Committee has The remuneration policy for members of the
conducted an evaluation and assessment of the Integrated Governance Committee who are part of
implementation of Integrated Governance in BNI the Board of Commissioners of the Parent Entity,
Financial Conglomerate, including in terms of the the Board of Commissioners of Subsidiaries, and
adequacy of internal control, risk management, capital the Sharia Supervisory Board of Subsidiaries is
level and implementation of integrated compliance integrated with the honorarium provided to the Board
functions in 2024. The Integrated Governance of Commissioners and/or the Sharia Supervisory
Committee generally assesses that all of these Board of Subsidiaries, with no special honorarium
things are running well and in line with applicable allocated to individual committee members.
regulations regarding the implementation of Meanwhile, the honorarium for independent (Non-
Integrated Governance for Financial Conglomerates Commissioner) committee members is determined
in Indonesia, and in accordance with the size by the Board of Commissioners, with a maximum
and complexity of BNI Financial Conglomerate. amount set at 20% of the President Director’s salary,
This means that BNI Financial Conglomerate has and no additional income beyond this honorarium
implemented integrated Governance as a whole is provided. This policy aligns with the provisions of
and the implementation of Integrated Governance Minister of SOEs Regulation No. PER-3/MBU/03/2023
principles has been adequate. dated March 20, 2023, concerning the Organization
and Human Resources of State-Owned Enterprises.
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Supporting Organs of
the Board of Commissioners
In order to increase the effectiveness of the Work Guidelines and Procedures
supervisory function and provide advice to the In carrying out secretarial duties and responsibilities,
Board of Directors, the Board of Commissioners is the Secretary of the Board of Commissioners and
given the authority to form a number of supporting staff are required to comply with the Guidelines and
organs under it, such as the Secretary to the Board of Procedures and Regulations of the Secretariat of the
Commissioners. The formation of supporting organs Board of Commissioners, which have been stipulated
under the Board of Commissioners has considered in the Board of Commissioners Decree No. KEP/041/
the provisions of laws and regulations that apply to DK/2017 dated September 28, 2017, concerning
public companies, the banking sector, and SOE. Guidelines and Procedures for the Secretariat of
the Board of Commissioners. In general, the charter
Secretary of the Board of regulates the following matters:
1) Appointment and Position of Secretary to the
Commissioners Board of Commissioners;
2) Term of Office of the Secretary to the Board of
The Secretary of the Board of Commissioners is a Commissioners, who is from outside the bank,
supporting organ who is appointed and dismissed and the Board of Commissioners’ Secretariat
directly by the Board of Commissioners based on Staff;
the Decree of the Board of Commissioners and is 3) Requirements for Secretary to the Board of
directly responsible to the Board of Commissioners. Commissioners;
The party who serves as Secretary to the Board of 4) Remuneration of the Secretary to the Board of
Commissioners comes from outside the Bank and Commissioners, who is from outside the bank,
is tasked with overseeing the Secretariat of the and the Board of Commissioners’ Secretariat
BNI Board of Commissioners. The Secretariat of Staff;
the Board of Commissioners was formed and is 5) Duties of the Secretariat and Secretary to the
tasked with assisting and supporting the smooth Board of Commissioners;
running of the activities and duties of the Board 6) Access to and confidentiality of information;
of Commissioners. In carrying out its duties, the 7) Working time of the Secretary to the Board of
Secretary of the Board of Commissioners is assisted Commissioners, who is from outside the bank,
by Secretary of the Board of Commissioners staff and the Board of Commissioners’ Secretariat
who come from outside the Bank and staff who Staff;
come from within the Bank. 8) Performance assessment of the Board of
Commissioners Secretariat;
Legal Basis for Establishment 9) Prohibition of concurrent positions;
The formation and existence of the Secretary of the 10) Mechanism for Coordinating the Board of
Board of Commissioners organ in BNI’s governance Commissioners’ Secretariat with the Corporate
structure refer to Minister of State-Owned Enterprises Secretary and committees under the Board of
Regulation No. PER-3/MBU/03/2023 dated March Commissioners.
20, 2023 concerning Organs and Human Resources
of State-Owned Enterprises, which regulates the Profile of the Secretary of the Board of
Secretariat of the Board of Commissioners and the Commissioners
staff of the Secretary of the Board of Commissioners. The Secretary of the BNI Board of Commissioners is
appointed and is directly responsible to the Board of
Commissioners, assisted by a member of the Board
of Commissioners Secretariat staff. In accordance
with the Decree of the Board of Commissioners No.
KEP/015/DK/2019 dated October 24, 2019, the Board
of Commissioners appointed Anas Puji Istanto as
Secretary of the BNI Board of Commissioners.
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Anas Puji Istanto
Secretary to the BNI Board of Commissioners
Age
38 years old, as of December 31, 2024
Nationality
Indonesian citizen
Domicile
Jakarta, Indonesia
Education
• Bachelor’s degree in Law from Universitas Gadjah Mada (2008)
• Master’s degree in Business Law from Universitas Gadjah Mada (2014)
• Doctorate degree in Law from Universitas Gadjah Mada (2024)
Legal Basis of Appointment • Secretary of the Supervisory Board of the SOE Legal Forum
Appointed for the first time as Secretary of the Board of (2017-present)
Commissioners based on the Board of Commissioners Decree • Secretary to the Board of Commissioners of PT Jasa Marga
No. KEP/015/DK/2019 (Persero) Tbk (2017-2019)
dated October 24, 2019 • Head of Legal Services Sub Division IIb – SOE Ministry (2017-
2019)
Term of Office • Head of Legal Services I - SOE Ministry (2019-2020)
2019 - Present • Coordinator Corporate Law I - SOE Ministry (2020-2024)
• Acting Assistant Deputy for Legislation (2024- present)
Certification and/or Training (2024-present)
• Qualified Risk Governance Professional Exam Preparation • Secretary to the Board of Commissioners at PT Bank Negara
Education and Training by Center For Risk Management & Indonesia (Persero) Tbk (2019-present)
Sustainability (CRMS) (2024) • Secretary of the Nomination and Remuneration Committee at
• Risk Governance Supervision Certification/Qualified PT Bank Negara Indonesia (Persero) Tbk (2020-present)
Risk Governance Professional (QRGP) by Professional
Certification Institute - Mitra Kalyana Sejahtera (LSP MKS) Concurrent Position
(2024) • Acting Assistant Deputy for Laws and Regulations
(2024-current)
Work Experience • Secretary of BNI Nomination and Remuneration Committee
• Staff of the Board of Commissioners of PT Perkebunan (2020-present)
Nusantara XII (Persero) (2012-2014) • Vice Chairman V KAHGAMA (2023-present)
• Staff of the Board of Commissioners of PT Bank Mandiri • Secretary of the Supervisory Board of the SOE Law Forum
(Persero) Tbk (2014-2017) (2017- present)
• Head of Sub-Division of Legislative Regulations I – SOE
Ministry (2014-2017)
Secretary of The Board of c. Administering the Board of Commissioner’s
Commissioners Requirements documents either incoming letters, outgoing
The Secretary of the Board of Commissioners shall letters, minutes of meetings, or any other
fulfill the following requirements: documents;
1) Understand SOE management, monitoring, and d. Drafting the Board of Commissioners Work
development systems; Plan and Budget;
2) Has good integrity; e. Drafting the Board of Commissioners’
3) Understands the secretariat function; Reports.
4) Has the ability to communicate and coordinate 2) In addition to performing duties stated in
properly; number 1 above, the Secretary of the Board
5) Has sufficient time to perform the duties at the of Commissioners as the head of the Board
Bank. of Commissioners Secretariat performs the
following duties:
Secretary of The Board of Commissioners a. Ensuring that the Board of Commissioners
Duties and Responsibilities complies with the laws and regulations and
The Secretary to the Board of Commissioners Duties implements Good Corporate Governance
and Responsibilities include: principles;
1) Coordinating the Board of Commissioners b. Providing information needed by the Board
Secretariat duties in performing the following of Commissioners periodically or at any time
duties: when requested;
a. Preparing meetings, including briefing sheets c. Coordinating Committee members, if
for the Board of Commissioners; necessary, to ensure the ease of the Board of
b. Preparing minutes of the Board of Commissioners’ duties;
Commissioners’ meeting according to the d. Becoming the liaison officer between the
Bank’s Articles of Association, including Board of Commissioners and other parties;
attending and preparing Minutes of joint
meetings of the Board of Commissioners and
the Board of Directors;
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e. Performing other duties given by the Board 3) In the framework of administrative order and
of Commissioners, among others but not good corporate governance implementation,
limited to: the Board of Commissioners Secretariat must
i. Coordinating the preparation of draft ensure that documents reflect the Board of
Decrees for the Board of Commissioners; Commissioners’ activities, and are well kept at
ii. Coordinating the studies/reviews required the Bank.
by the Board of Commissioners;
iii. Accompanying the Board of Secretary of The Board of Commissioners
Commissioners on work visits/official trips Prohibition of Concurrent Positions
to work units within the Company, and The Secretary and Board of Commissioners
coordinating with committees under the Secretariat staff who come from outside the Bank
Board of Commissioners in preparing the may not concurrently serve as:
Board of Commissioners reports on the 1) Members of the Board of Commissioners/
work visits/official trips; and Supervisory Board of another BUMN/Company;
iv. Accompanying the Board of 2) Secretary/Staff Secretary to the Board of
Commissioners in meetings with the Commissioners in State-Owned Enterprises
regulators or the Bank supervisors related (BUMN) or other companies;
to the Board of Commissioners duties and 3) Other committee members in the Company; and/
obligations as the Company’s supervisor. or
4) Committee members in BUMN/other companies.
Board of Commissioners Secretary Competency Improvement Program
In 2024, the Secretary of the Board of Commissioners and staff have carried out the following education or
training:
Types of Training and Competency
Implementation Time Organizer
Development/Training Materials
Education and Training for Qualified August 8-9, 2024 Center For Risk Management &
Risk Governance Professional Exam Sustainability (CRMS) (2024)
Preparation
Risk Governance Supervision September 9, 2024 Professional Certification Institute –
Certification/Qualified Risk Governance Mitra Kalyana Sejahtera (LSP MKS)
Professional (QRGP) (2024)
Implementation of the Duties of Secretary of the Board of Commissioners in 2024
In carrying out its role as a supporting organ for the Board of Commissioners, the Secretary of the Board
of Commissioners assist and supports the implementation of the duties of the Board of Commissioners by
providing information, analysis, and reports required by the Board of Commissioners.
In 2024, the Secretary of the Board of Commissioners has carried out the following duties:
1. Assist in preparing the 2025 Board of Commissioners Work Plan and the 2024 Board of Commissioners
Work Plan Realization Report.
2. Assist in the preparation of the draft Report of the Board of Commissioners, which is the obligation of the
Board of Commissioners in accordance with applicable regulatory provisions, including:
a. Reports to the Ministry of SOE RI quarterly;
b. Report to the Financial Services Authority;
c. Report to Bank Indonesia;
d. Board of Commissioners work visit report.
3. Monitor, review, and inform the development of the latest statutory regulations to be submitted to the
Board of Commissioners, including the creation, renewal, or adjustment of Board of Commissioners
Decrees based on applicable statutory regulations.
4. Coordinate and organize Board of Commissioners Meetings and Joint Board of Commissioners Meetings
with the Board of Directors, including preparing meeting schedules and meeting materials, compiling
and administering minutes of Board of Commissioners meetings, conveying suggestions and opinions
of the Board of Commissioners based on the results of Board of Commissioners meetings to the Board
of Directors, and monitoring the follow-up to the Board of Commissioners’ suggestions and opinions.
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5. Assist and support the implementation of Board of Directors, and other parties, including
the duties of committees under the Board of preparing drafts of approval letters as well as
Commissioners as part of the duties of the strategic input/suggestions from the Board of
Board of Commissioners based on applicable Commissioners, which are submitted to the
regulations, including: Board of Directors.
a. Coordinating the division of tasks 7. Accompany work visits/official trips (online) of
of committees under the Board of the Board of Commissioners to work units within
Commissioners; the Company at meetings with regulators or bank
b. Coordinate and prepare meetings supervisors related to the duties and obligations
for committees under the Board of of the Board of Commissioners.
Commissioners, including preparing meeting
materials, compiling and administering Remuneration of the Secretary to the Board
minutes of meetings, and conveying of Commissioners [ACGS C.3.4]
suggestions and opinions on the results of The salary of the Secretary to the Board of
evaluations and committee meetings to the Commissioners is determined by the Board of
Board of Commissioners as input; Commissioners considering the Bank’s financial
c. Monitor the implementation of the Work capabilities. As regulated in the Regulation of the
Plan of committees under the Board of Minister of SOE Number PER-3/MBU/03/2023 dated
Commissioners; and March 20, 2023 concerning Organs and Human
d. Ensure completion of reports from committees Resources of State-Owned Enterprises, the amount
under the Board of Commissioners. of honorarium received by the Secretary of the BNI
6. Carry out administrative duties related to the Board of Commissioners is a maximum of 15%
smooth running of the Board of Commissioner’s (fifteen percent) of the President Director’s salary
duties, namely management, storage, and and is entitled to a transportation allowance of 20%
administration of Minutes of Meetings of the Board (twenty percent) of the honorarium per month and
of Commissioners and Meetings of the Board a religious holiday allowance, which is paid once a
of Commissioners with the Board of Directors, year in the amount of 1 (one) time honorarium.
as well as Minutes of meetings of committees
under the Board of Commissioners, documents/
correspondence from the Commissioner to the
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Committees under
the Board of Directors
In carrying out its duties, the Board of Directors Credit Committee Charter
has established ten (10) supporting committees in BNI has established Corporate Credit Guidelines
accordance with BNI’s business needs, with the aim on Credit Decision-Making Authority, serving as
of enhancing the Bank’s operational effectiveness a written reference for the Credit Committee to
and efficiency. These committees include, among effectively and prudently carry out its duties and
others, the following: responsibilities. These guidelines regulate various
1. Credit Committee aspects, including the committee’s responsibilities,
2. Integrated Risk Management Committee committee meetings, and the execution of its
3. Asset & Liability Committee (ALCO) functions.
4. Risk Management & Anti-Fraud Committee
5. Business Committee Duties and Responsibilities of the Credit
6. Performance Management Committee Committee
7. Technology Management Committee The Credit Committee has the following duties and
8. Credit Policy Committee responsibilities:
9. Human Capital (HR) Committee 1. Approving or rejecting credit proposals according
10. Subsidiary Committee to the authority limits and the type of credit
established by the Board of Directors.
Detailed information on the committees under the 2. Responsible for credit decisions based on matters
Board of Directors will be outlined in the following including the feasibility of the financed business,
subsection. credit security considerations, compliance with
credit policies and procedures and credit limit
provisions;
Credit Committee 3. Coordinating with related divisions in the aspect
of credit funding;
The Credit Committee is responsible for assisting 4. Rejecting requests and/or influences from
Management in the decision-making process interested parties with credit applicants who
related to credit granting, including establishing provide credit only as a formality;
credit policies and evaluating credit applications 5. Carrying out his duties, especially in relation
submitted by debtors. The Credit Committee carries to granting credit approval according to his
out its duties based on the four-eyes principle, authority based on his professional skills
whereby credit decisions involve officials from both honestly, objectively, carefully and thoroughly.
the business and risk functions to ensure objectivity
and prevent conflicts of interest. BNI’s Credit Credit Committee Structure and Membership
Committee is structured into three levels: the Head The Credit Committee is responsible for making
Office Credit Committee, the Division-Level Credit credit decisions and comprises officials from both
Committee, and the Regional Credit Committee. the business and risk functions, adhering to the four-
eyes principle to ensure proper authority and prevent
In making credit decisions, the Credit Committee conflicts of interest. The Credit Committee (KK) is
considers BNI’s credit policies and procedures, structured into three levels: the Head Office Credit
assesses the debtor’s financial condition, ensures Committee, the Division-Level Credit Committee,
credit security, and upholds the principles of and the Regional Credit Committee. In making credit
Good Corporate Governance (GCG). In addition decisions, the committee considers the debtor’s
to approving or rejecting credit applications, the financial condition, credit security, credit policies
Credit Committee is also responsible for evaluating and procedures, and the implementation of Good
credit risk, determining credit exposure limits, and Corporate Governance (GCG).
regularly monitoring the quality of the debtors’
credit portfolio. Through these roles, BNI ensures
asset quality and minimizes potential credit risks
that could impact the Bank’s financial stability.
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Term and Membership Duration can be found in the Corporate Governance Chapter,
The membership term of the Credit Committee is under the subsection Board of Directors, within
aligned with the tenure of the respective structural the discussion titled Training and/or Competency
positions in BNI. Enhancement.
Credit Committee Members Profile Implementation of Credit Committee Duties
Detailed information on the profile of each in 2024
committee member is comprehensively outlined in Throughout 2024, the credit committee has carried
Chapter: Company Profile, under the subsections out its duties and responsibilities in accordance with
Profile of the Board of Directors, Profile of the its authority.
Senior Executive Vice President (SEVP), and Profile
of Executive Officers.
Integrated Risk Management
Credit Committee Member Certification
BNI ensures that all Credit Committee personnel Committee
have met the qualification standards and
competency certification in accordance with As the Main Entity of the BNI Financial Conglomerate,
applicable provisions. In 2024, the Credit Committee BNI has established the Integrated Risk Management
has participated in the certification program. Committee (KMRT) based on Decree No. KP/193/
DIR/R dated May 26, 2015. The composition of
Credit Committee Independence Statement the KMRT has since been reorganized through
All members of the Credit Committee affirm their Decree No. KP/215/DIR/R dated May 31, 2024.
ability and commitment to carrying out their duties The committee’s membership structure has been
and responsibilities objectively and independently, adjusted in accordance with the prevailing Board of
in compliance with applicable regulations and Good Directors’ Functional Nomenclature.
Corporate Governance (GCG) principles. The Credit
Committee’s Independence Statement is disclosed The KMRT plays a crucial role in assisting the Board
in the Integrity Pact, which is periodically updated of Directors in ensuring that BNI’s risk management
and signed by all committee members. policies and strategies, as the Main Entity of the
BNI Financial Conglomerate, are implemented
Credit Committee Meetings in compliance with applicable regulations and
aligned with the organization’s objectives. The
Meeting Policy committee’s primary responsibilities include
The meeting policy for the Credit Committee is reviewing the effectiveness of the internal control
governed by the Credit Decision Authority Guidelines. system, evaluating risk policies, and providing
recommendations to the Board of Directors to
Frequency and Attendance enhance risk management. Through the KMRT, BNI
As of December 31, 2024, a total of 800 Credit can minimize potential risks and strengthen the
Committee meetings attended by the Board of implementation of Integrated Governance.
Directors. These meetings comprised 327 Credit
Committees for the Corporate Segment (including Integrated Risk Management Committee
International and Institutional Banking), 142 Credit Charter
Committees for the Enterprise Segment, 315 All members of BNI’s KMRT are required to carry
Credit Committees for the Commercial Segment, out their duties and responsibilities with integrity
and 16 Credit Committees for the Retail Segment and in good faith, while adhering to all provisions
(Consumer, Retail Productive, and Program Credit). outlined in the Integrated Risk Management
Committee Charter. This charter is periodically
Credit Committee Training and/or refined and updated in accordance with regulatory
Competency Improvement in 2024 developments and legal changes. The most recent
In 2024, the Chair and members of the Credit amendment to the Integrated Risk Management
Committee participated in various training Committee Charter was enacted by the Board of
programs, seminars, and workshops to maintain Directors through Decree No. KP/215/DIR/R dated
their expertise and competence in supporting the May 31, 2024.
execution of their duties. Detailed information
on this matter is provided in the Company Profile Duties and Responsibilities of Integrated
Chapter, under the subsection Competency Risk Management Committee
Development Policy, within the discussion titled BNI’s KMRT is responsible for providing
Competency Development Based on Job Level and recommendations to the Board of Directors of the
Gender Equality in 2024. Additionally, further details Main Entity in order to:
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1. Preparation, improvement or refinement of Integrated Risk Management and Capital policies based on
the results of job evaluation;
2. Establish methodologies and procedures used to identify, measure, monitor and control risks arising
from all BNI Financial Conglomerate activities;
3. Provide recommendations on the establishment of methodology and integrated risk profile assessment
for BNI Financial Conglomeration.
Structure and Membership of Integrated Risk Management Committee
BNI’s KMRT consists of members of the Board of Directors, along with Executive Officers at one level below
the Board who have been appointed. The structure of KMRT’s membership is determined by a Board of
Directors Decree, which also serves as the official assignment of the Chairperson, Deputy Chairperson, and
Committee Members.
The membership composition of KMRT as of December 31, 2024, based on Decree No. KP/215/DIR/R dated
May 31, 2024 regarding the Arrangement of Integrated Risk Management Committee, is as follows.
Position on the Committee Filled In by Voting Rights Status
Chairman Deputy President Director - BNI Holds voting rights
Vice Chairman Risk Management Director - BNI Holds voting rights
Secretary Enterprise Risk Management Division Head Holds no voting rights
(concurrently as a permanent non-voting member)
Permanent Members at 1. BNI Director who supervises the Subsidiaries Management Holds voting rights
Director & SEVP Level (Voting Division.
Members) 2. BNI Director who supervises Subsidiaries Company*)
Permanent Members at 1. Human Capital & Compliance Director - BNI Holds no voting rights
Director Level (Non-Voting 2. Director who supervises the Risk Management function -
Members) Subsidiaries
Permanent Members at 1. Subsidiaries Management Division Head – BNI Holds no voting rights
Division/Unit/Functional 2. Compliance Division Head – BNI
Level) – Non-Voting Members 3. Legal Division Head – BNI
4. Operational Risk Management Division Head – BNI
5. Head of Internal Audit Unit – BNI
6. Head of Anti-Fraud Unit – BNI
7. Corporate Planning & Performance Management Division
Head – BNI
8. Treasury Division Head – BNI
9. CISO Division Head – BNI
10.IT Strategy & Architecture Division Head – BNI
11.Corporate Secretary Division Head – BNI
12.Division Head or equivalent overseeing Risk Management
– Subsidiaries
Non-Permanent Members Directors of relevant sectors, SEVPs, Division Head, Holds no voting rights
Departments, or Functional Units related to the meeting
agenda, from both BNI and its Subsidiaries.
Period and Tenure of Integrated Risk Certification of Integrated Risk Management
Management Committee Committee
The term of office of KMRT membership is BNI ensures that all members of the Integrated Risk
determined following each structural term of office Management Committee have met the required
at BNI. qualification standards and competency certifications
in accordance with applicable regulations. In
Profile of Chairman and Members of 2024, the Integrated Risk Management Committee
Integrated Risk Management Committee successfully participated in a certification program.
More detailed information on the profiles of BNI
KMRT committees and members has been fully Statement of Independence of Integrated
described in the Company Profile Chapter, Board of Risk Management Committee
Directors Profile Sub-chapter, Senior Executive Vice All members of the Integrated Risk Management
President (SEVP) Profile Sub-chapter and Executive Committee have carried out their duties and
Officers Sub-chapter. responsibilities independently. Statement of
Independence of the Integrated Risk Management
Committee has been disclosed in the Integrity
Pact which is regularly updated and signed by all
committee personnel.
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Practices Governance Responsibility Commitment Statements
Integrated Risk Management Committee among related Divisions/Units/Functional Units/
Meeting Subsidiaries and formulate operational policies
that are in line with established Committee
Meeting Implementation Policy policies.
In accordance with the provisions stipulated in the 4. If deemed necessary, the Committee has the
Integrated Risk Management Committee Charter, right to invite other Divisions/Functional Units/
the policies and procedures for the implementation Subsidiary Companies outside the Committee
of BNI KMRT meetings are as follows: members to attend the Committee meetings as
1. The Committee shall hold a meeting at least resource persons in discussing certain issues
once in 6 months (semester) and/or as required according to the competence of the Division/
at a certain place, time and date that has been Functional Unit/Subsidiary Company.
determined so that all members can arrange 5. The quorum of the Committee meeting is
their attendance. achieved if attended by at least more than 1/2
2. If the Chairman and Vice Chairman are unable to (half) of the voting members at the level of the
attend, a substitute Chairman may be appointed Board of Directors, which includes the presence
through the mechanism of a substitute director of the Chairman and/or Vice Chairman. In the case
or assignment letter. of the Director who supervises Risk Management
3. The Committee may schedule sudden meetings in a Subsidiary Company, he/she is a permanent
considering the importance of issues that must be member but not a voting member.
decided immediately, and hold limited meetings
Frequency and Attendance Rate
In 2024, BNI held 2 (two) KMRT meetings attended by the Board of Directors and committee members.
More detailed information on the implementation of KMRT meetings and the attendance rate of committee
members in these meetings is described in the following table:
Attendance
No. Date of Meeting Meeting Agenda
Quorum (%)
1 January 31, 2024 1. Approval of the Integrated Risk Profile Self-Assessment as of December 31, 83%
2023
2. Approval of the Calculation of the Integrated Minimum Capital Requirement
as of December 31, 2023 [ACGS B.3.1]
2 July 31, 2024 1. Approval of the Integrated Risk Profile Self-Assessment as of June 30, 2024 75%
2. Approval of the Calculation of the Integrated Minimum Capital Requirement
as of June 30, 2024 [ACGS B.3.1]
Training and/or Competency Improvement of Integrated Risk Management Committee in
2024
In 2024, the Chairman and members of the Integrated Risk Management Committee (KMRT) participated
in various training programs, seminars, and workshops to maintain their expertise and competence
in supporting the execution of their daily duties. Information related to this has been described in the
Company Profile Chapter, Competency Development Policy Subchapter in the discussion titled Competency
Development Based on Position Level and Gender Equality in 2024, as well as in the Corporate Governance
Chapter, Board of Directors Subchapter, in the discussion titled Training and/or Competency Improvement.
Implementation of Integrated Risk Management Committee Duties in 2024
Throughout 2024, the Integrated Risk Management Committee (KMRT) has carried out all its duties in
accordance with its designated responsibilities.
Integrated Risk Management Committee Work Plan for 2025
The Integrated Risk Management Committee (KMRT) has established its work plan for 2025 with the
following strategic priorities:
1. Integrated Risk Management Committee 01-2025 (Q1 2025)
a. Approval of Integrated Risk Profile Self-Assessment Results as of December 31, 2024
b. Approval of the calculation result of the Integrated Capital Adequacy Ratio (CAR) as of December 31,
2024
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2. Integrated Risk Management Committee 02-2025 Duties and Responsibilities of the ALCO
(Q3 2025) The ALCO has full authority and responsibility to:
a. Approval of Integrated Risk Profile Self- 1) Establish policies and manage the assets and
Assessment Result as of June 30, 2025 liabilities of PT Bank Negara Indonesia (Persero)
b. Approval of the Calculation Result of the Tbk to cover risks and support the bank’s business
Integrated Capital Adequacy Requirement strategies.
(CAR) as of June 30, 2025 2) Establish policies and manage assets and
c. Approval of the Integrated Risk Appetite liabilities, including:
Review Year 2025 a. Liquidity Management;
b. Interest Rate Management;
c. Foreign Exchange Management;
d. Earnings & Investment Management.
Asset & Liability Committee Asset & Liability Committee Structure and
(ALCO) Membership
BNI’s ALCO consists of members of the Board of
The Asset & Liability Committee (ALCO) is a Directors, along with appointed Executive Officers
permanent committee within BNI, established by at one level below the Board. The structure of ALCO’s
and directly accountable to the Board of Directors. membership is determined by a Board of Directors
Within the Bank’s governance structure, ALCO plays Decree, which also serves as the official assignment
a crucial role in helping BNI maintain an optimal of the Chairperson, Deputy Chairperson, and
level of profitability by ensuring that liquidity risk, Committee Members.
interest rate risk, and foreign exchange risk are
effectively managed. This is achieved through the The composition of BNI ALCO Committee as of
formulation of policies and strategies for BNI’s December 31, 2024, based on Decree No. KP/437/
assets and liabilities management. DIR/R dated September 22, 2021 regarding Asset &
Liability Committee Arrangement (ALCO), which was
ALCO Charter later updated through CDV memo No. CDV/2/783/R
The ALCO Committee operates under a work dated August 15, 2024 regarding Submission of
guideline outlined in the Asset & Liability Asset & Liability Committee Membership Updating
Management Committee (ALCO) Charter, which (ALCO), is as follows:
was ratified by the Board of Directors through
Decree No. KP/437/DIR/R dated September 22, 2021.
This charter is periodically reviewed and updated
to align with evolving regulatory requirements and
legal changes.
Position on the Committee Filled In by Voting Rights Status
Chairman President Director Holds voting rights
Vice Chairman Deputy President Director Holds voting rights
Secretary Treasury Division Head (concurrently a permanent member) Holds no voting rights
Permanent Member at 1. Wholesale & International Banking Director Holds voting rights
Board of Directors & SEVP 2. Enterprise & Commercial Banking Director
Level (Voting member) 3. Retail Banking Director
4. Digital & Integrated Transaction Banking Director
5. Network & Services Director
6. Risk Management Director
7. Finance Director
9. SEVP Treasury
Permanent Member at Board Human Capital & Compliance Director* Holds no voting rights
of Directors Level Permanent
(Non-voting Member)
Non-permanent member 1. Technology & Operations Director Holds voting rights
at the Board of Directors & 2. SEVP Corporate Banking
SEVP level (Voting member) 3. SEVP Wealth Management
4. SEVP Credit Risk
5. SEVP Remedial & Recovery
6. SEVP Information Technology
7. SEVP Operations
8. SEVP Retail Digital Solutions
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Position on the Committee Filled In by Voting Rights Status
Permanent Member at 1. International & Financial Institutions Division Head Holds no voting rights
Division/Unit level 2. Corporate Banking 1 Division Head
(Non-voting member) 3. Corporate Banking 2 Division Head
4. Corporate Banking 3 Division Head
5. Corporate Banking 4 Division Head
6. Syndication & Structured Finance Division Head
7. Institutional Banking 1 Division Head
8. Institutional Banking 2 Division Head
9. Enterprise Banking Division Head
10.Commercial Banking 1 Division Head
11. Commercial Banking 2 Division Head
12.Retail Productive Banking Division Head
13.Business Program Division Head
14.Wholesale Transaction Product & Partnership Division Head
15.Wholesale Digital Channel Division Head
16.Retail Digital Product & Partnership Division Head
17.Retail Digital Channel Division Head
18.Consumer Product Division Head
19.Consumer Segment Division Head
20.Wealth Management Division Head
21.Corporate & Enterprise Credit Risk Division Head
22.Commercial Credit Risk Division Head
23.Retail Credit Risk Division Head
24.Retail Collection & Recovery Division Head
25.Corporate Remedial & Recovery Division Head
26.Enterprise & Commercial Remedial & Recovery Division Head
27.Distribution Network & Sales Division Head
28.Subsidiaries Management Division Head
29.Office of Chief Economist Division Head
30.Corporate Planning & Performance Management Division
Head
31.Accounting Division Head
32.Policy Governance Division
33.Enterprise Risk Management Division Head
34.Compliance Division Head
35.Internal Audit Unit
36.Card Business Division Head
37.Agen46 Division Head
Non-permanent member Division Head/Units and Directors of Subsidiary Companies Holds no voting rights
(Non-voting member) related to the topic of discussion
*) Human Capital & Compliance Director has specific duties and responsibilities as stipulated in the committee guidelines.
Term and Tenure of ALCO Committee ALCO Independence Statement
The tenure of ALCO Committee membership is All members of BNI’s ALCO are assured to meet the
determined in accordance with the respective independence criteria and individual requirements
structural terms of office at BNI. as professionals in carrying out their duties and
responsibilities objectively and independently, free
Profile of the Chair and Members of the from any conflicts of interest with the Bank. The
ALCO ALCO Independence Statement is disclosed in the
Detailed information regarding the profile Integrity Pact, which is periodically updated and
of the ALCO Committee and its members is signed by all ALCO personnel.
comprehensively outlined in the Company Profile
chapter, specifically in the sub-chapters on the Asset & Liability Committee Meeting
Profile of the Board of Directors, the Profile of Senior
Executive Vice Presidents (SEVP), and the Profile of Meeting Implementation Policy
Executive Officers. As stipulated in the Asset & Liability Management
Committee (ALCO) Charter, the policies and
Asset & Liability Committee Certification procedures for conducting BNI ALCO Committee
BNI ensures that all members of the ALCO meetings are as follows:
Committee meet the required qualification standards
and competency certifications in accordance with
applicable regulations. In 2024, the ALCO Committee
successfully completed the designated certification
program.
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1. The Committee meets at least once every 3 and formulate operational policies that are in
months (quarterly) or as required at a certain line with the established Committee policies,
place, time and date that has been determined so and hold Mini ALCO, which is attended by at
that all members can arrange time for attendance. least 3 (three) Directors as follows: Wholesale &
2. If the Chairman and Vice Chairman are unable to International Banking Director, Risk Management
attend, a substitute Chairman may be appointed Director and Finance Director.
through a substitute director mechanism or 4. The quorum of the meeting is achieved if attended
assignment letter. by at least ½ (half) of the permanent members
3. The Committee may schedule unannounced at the level of Directors & SEVPs including the
meetings considering the importance of issues presence of the Chairman and/or Vice Chairman
that must be decided immediately, and hold of the Committee.
limited meetings with relevant Divisions/Units
Frequency and Attendance
In 2024, BNI held 7 ALCO Committee meetings which were attended by the Board of Directors and
committee members. More detailed information on the implementation of ALCO Committee Meetings and
the attendance rate of committee members in the meetings is described in the following table:
Attendance
No. Date Meeting Agenda
Quorum (%)
1 January 16, 2024 Credit and DPK growth strategy up to the first semester of 2024 100%
2 March 5, 2024 Review of the credit and DPK growth strategy up to the first semester of 2024 100%
3 May 28, 2024 Review of the credit and DPK growth strategy up to the first semester of 2024, 94,7%
along with a review of the foreign currency loan counter rate
4 July 1, 2024 DPK growth strategy, including through the Wondr channel, and credit 89,4%
expansion strategy until December 2024
5 July 29, 2024 Determination of changes in loan pricing and amendments to the authority for 100%
approving the publication of the Prime Lending Rate (SBDK) report
6 October 7, 2024 Review of the credit and DPK growth strategy until December 2024, issuance of 90%
securities to support the government’s housing loan program, and discussion of
the Prime Lending Rate (SBDK)
7 November 11, Review of the DPK growth strategy and approval of the principal permit for non- 95%
2024 conventional funding in 2025
Implementation of Asset & Liability Committee Duties in 2024
Throughout 2024, the ALCO Committee has effectively carried out its management duties and work programs
in accordance with its assigned responsibilities.
Training and/or Competency Improvement of Asset & Liability Committee in 2024
In 2024, the Chairperson and members of the ALCO Committee participated in various training programs,
seminars, and workshops to maintain their expertise and competencies in support of their duties. Information
related to this matter has been described in the Company Profile Chapter, Competency Development Policy
Subchapter in the discussion entitled Competency Development Based on Position Level and Gender
Equality in 2024, as well as in the Corporate Governance Chapter, Board of Directors Subchapter, in the
discussion entitled Training and/or Competency Improvement.
Work Plan of the ALCO Committee for 2025
The ALCO has established its work plan for 2025 with the following strategic priorities:
1. Growth strategies for Third-Party Funds (DPK) and Credit, in line with the Bank’s Business Plan for 2025.;
2. Pricing strategies for DPK and Credit;
3. Liquidity and funding management strategies.
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Practices Governance Responsibility Commitment Statements
Risk Management & Anti- Duties and Responsibilities of the Risk
Fraud Committee (KRA) Management Sub-Committee (RMC)
A. Risk Management Sub-Committee (RMC)
The Risk Management & Anti-Fraud Committee In executing its functions, the members of the
(KRA) is a permanent committee under the Board of RMC Sub-Committee are tasked with evaluating
Directors, authorized to provide recommendations and providing recommendations to the Board
regarding the formulation, establishment, and regarding risk management, which at a minimum
management of risk policies. These encompass includes:
Credit Risk, Market Risk, Liquidity Risk, Operational 1. Formulating Risk Management Policies and
Risk, Legal Risk, Reputational Risk, Strategic Risk, Strategies and any changes thereto;
and Compliance Risk. Additionally, this committee is 2. Developing a Risk Management framework
responsible for establishing policies and managing and contingency plans to anticipate abnormal
anti-fraud strategies across all organizational conditions;
units and assists the Board in setting policies and 3. Periodically or incidentally improving the Risk
managing Environmental, Social & Governance Management process due to changes in the
(ESG) matters, as well as conducting credit risk Bank’s external and internal conditions that
portfolio assessments for the Bank. affect Capital Adequacy, Risk Profile, and
ineffective Risk Management implementation
As part of its continuous improvement efforts, BNI based on evaluation results;
has undertaken several restructurings of the Risk 4. Establishing policies and/or business decisions
Management & Anti-Fraud Committee (KRA) and that deviate from normal procedures, such
updated its working procedures. These refinements as exceeding significant business expansion
have been formalized through the Board of Directors’ compared to the previously set Business Plan
Decree No. KP/745/DIR/R dated October 26, 2023, or taking positions/exposures that exceed
regarding the restructuring of the Risk Management established limits; and
& Anti-Fraud Committee (KRA). In connection with 5. Establishing policies for managing capital
the update, BNI Risk Management & Anti-Fraud adequacy to mitigate risks and support
Committee has 4 (four) sub-committees, namely: the Bank’s business strategy, including
A. Risk Management Sub-Committee (RMC); measurement, structure (tier 1/tier 2),
B. Anti-Fraud Sub-Committee (KAF); allocation, and capital contingency plans.
C. Environmental, Social & Governance Sub-
Committee (ESG); and B. Duties and Responsibilities of the Anti-Fraud
D. Credit Risk Portfolio Sub-Committee (CRO). Sub-Committee
The primary duties of the Anti-Fraud Sub-
Charter of the Risk Management & Anti- Committee are as follows:
Fraud Committee (KRA) 1. Identify, evaluate, and determine follow-up
The Risk Management & Anti-Fraud Committee is actions for fraud incidents originating from
required to perform its duties and responsibilities activities in all BNI work units;
professionally and in good faith to achieve the 2. Develop an anti-fraud culture and awareness
Bank’s interests, based on the Charter of the Risk throughout the organization;
Management & Anti-Fraud Committee (KRA). This 3. Establish Anti-Fraud policies and strategies at
Charter is reviewed and updated periodically in BNI;
line with changes in applicable legal regulations. 4. Monitor the implementation of Anti-Fraud
The most recent update was made by the Board of policies and strategies at BNI and periodically
Directors through Decree No. KP/745/DIR/R dated review the impact of the policies and strategies
October 26, 2023. implemented.
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C. Environmental, Social, & Governance (ESG) Structure and Membership of Risk
Sub-Committee Management & Anti-Fraud Committee
The ESG Sub-Committee is tasked with the The KRA BNI consists of members of the Board of
following responsibilities: Directors, along with Executive Officers one level
1. Formulating policies and strategies for below the Board who have been appointed. The
managing Environmental, Social, & committee’s membership structure is established
Governance (ESG) aspects, including any through a Board of Directors’ Decree, which also
revisions. serves as the official designation of the Chairman,
2. Identifying potential ESG risks that could Vice Chairman, and Committee Members.
impact both BNI and its stakeholders.
3. Monitoring the implementation of the The sub-committee membership system within
Sustainability Finance strategy. the Risk Management & Anti Fraud Committee is
4. Overseeing, evaluating, and providing divided into:
recommendations on the results of BNI’s ESG 1. 1. Permanent members, are members who are
Assessment. present at each Sub-Committee meeting agenda
5. Assessing the implementation of ESG to provide insight and input on the subject matter
strategies across all of BNI’s business lines. determined by the Sub-Committee. Permanent
members consist of permanent voting members
D. Credit Risk Portfolio (CRO) Sub-Committee and/or permanent non-voting members.
The CRO Sub-Committee has a number of duties 2. Non-permanent members are members who
and responsibilities, including the following: are present when needed in the Sub-Committee
1. Discussing the credit risk assessment as meeting to be a resource person on the subject
the basis for determining the adequacy of of discussion/problems in accordance with their
provisioning. competence, which has been determined by the
2. Discussing the development of the condition Secretary of the Sub-Committee.
and quality of the credit portfolio.
3. Determine strategies, mitigation and follow- The structure, membership, and voting status of
up on credit risk management that may affect KRA as of December 31, 2024, based on the Decree
the Bank’s soundness. of the Board of Directors No. KP/745/DIR/R dated
October 26, 2023 regarding the Arrangement of the
Risk Management and Anti Fraud Committee (KRA),
are as follows:
A. Risk Management Sub-Committee (RMC)
Position in the Committee Filled In by Voting Rights Status
Chairman Deputy President Director Holds voting rights
Vice Chairman Risk Management Director Holds voting rights
Secretary Enterprise Risk Management Division Head Holds no voting rights
(concurrently as a permanent non-voting member)
Permanent Members at 1. Finance Director Holds voting rights
Directors & SEVP Level 2. Wholesale & International Banking Director
(Voting Member) 3. Enterprise & Commercial Banking Director
4. Network & Services Director
5. Retail Banking Director
6. Technology & Operations Director
7. Digital & Integrated Transaction Banking Director
8. SEVP Treasury
9. SEVP Operations
Permanent Member at Board Human Capital & Compliance Director * Holds no voting rights
of Directors Level
(Non-voting Member)
Permanent member at 1. Operational Risk Management Division Head Holds no voting rights
Division/Unit level 2. Treasury Division Head
(Non-voting Member) 3. Corporate & Enterprise Credit Risk Division Head
4. Commercial Credit Risk Division Head
5. Retail Credit Risk Division Head
6. Corporate Development & Transformation Division Head
7. Compliance Division Head
8. Corporate Planning & Performance Management
Division Head
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Position in the Committee Filled In by Voting Rights Status
9. Accounting Division Head
10.Office of Chief Economist Division Head
11.Subsidiary Management Division Head
12. Internal Audit Unit Head
13. Legal Division Head
14. Corporate Secretary Division Head
15. Policy Governance Division Head
16. Credit Operations Division Head
17. Distribution Network & Sales Division Head
18. Wholesale Transaction Product & Partnership Division
Head
19.Head of Anti Fraud Unit
20.SORX Wholesale Banking
21.SORX Network & Services
22.SORX Consumer Banking & Corporate Function
23.SORX Technology, Digital & Operations
Non-permanent member Sector Director/SEVP/Division Head related to the topic of Holds novoting rights
(Non-voting Member) discussion.
*)
Human Capital & Compliance Director has specific duties and responsibilities as stipulated in the committee guidelines.
B. Anti-Fraud Sub-Committee (AAF)
Position in the Committee Filled In by Voting Rights Status
Chairman Deputy President Director Holds voting rights
Vice Chairman Risk Management Director Holds voting rights
Secretary Head of Anti Fraud Unit (concurrently non-voting member) Holds no voting rights
Permanent Members at 1. Network & Services Director Holds voting rights
Directors & SEVP level 2. Retail Banking Director
(Voting member) 3. Technology & Operations Director
4. SEVP Retail Digital Solutions
5. SEVP Operations
Permanent Member Human Capital & Compliance Director* Holds no voting rights
at the level of the Board of
Directors
(Non-voting Members)
Permanent Member 1. Enterprise Risk Management Division Head Holds no voting rights
at the level of Division/Unit/ 2. Operational Risk Management Division Head
Functional Unit 3. Compliance Division Head
(Non-voting Members) 4. Policy Governance Division Head
5. Internal Audit Unit
6. Human Capital Strategy Division Head
7. Human Capital Services Division Head
8. Legal Division Head
9. Distribution Network & Sales Division Head
10. CISO Division Head
Non-permanent Member Director/SEVP/Division Head/Unit/Functional Unit related to Holds no voting rights
(Non-voting Members) the topic of discussion
*)
Human Capital & Compliance Director has specific duties and responsibilities as stipulated in the committee guidelines.
C. Environment, Social and Governance (ESG) Sub-Committee
Position in the Committee Filled In by Voting Rights Status
Chairman Deputy President Director Holds voting rights
Vice Chairman Risk Management Director Holds voting rights
Secretary Enterprise Risk Management Division Head Holds no voting rights
(also serves as permanent non-voting member)
Permanent Members 1. Finance Director Holds voting rights
at the Board of Directors 2. Wholesale & International Banking Director
& SEVP level 3. Enterprise & Commercial Banking Director
(Voting Members) 4. SEVP Treasury
5. Retail Banking Director
6. Network & Services Director
7. Technology & Operations Director
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Position in the Committee Filled In by Voting Rights Status
Permanent Members Human Capital & Compliance Director* Holds no voting rights
at the Board of Directors
level
(Non-voting Members)
Permanent Members 1. Corporate Secretary Division Head Holds no voting rights
at the Division/Unit level 2. Policy Governance Division Head
(Non-voting Members) 3. Investor Relations Division Head
4. Corporate Planning & Performance Management Division Head
5. International Banking & Financial Institutions Division Head
6. Subsidiaries Management Division Head
7. Procurement & Fixed Assets Division Head
8. Treasury Division Head
9. Compliance Division Head
10.BNI University Division Head
11.Human Capital Strategy Division Head
12.Human Capital Services Division Head
13.Corporate Banking 1 Division Head
14.Corporate Banking 2 Division Head
15.Corporate Banking 3 Division Head
16.Corporate Banking 4 Division Head
17.Syndication & Structured Finance Division Head
18.Enterprise Banking Division Head
19.Commercial Banking 1 Division Head
20.Commercial Banking 2 Division Head
21.Operational Risk Management Division Head
22.Corporate & Enterprise Credit Risk Division Head
23.Commercial Credit Risk Division Head
24.Consumer Product Division Head
25.Retail Productive Banking Division Head
26.Business Program Division Head
27.Card Business Division Head
28.Agen46 Division Head
Non-permanent Director/SEVP/Division Head/Unit/Functional Unit related to the topic Holds no voting rights
members of discussion.
(Non-voting Members)
*)
Specifically, Human Capital & Compliance Director has special duties and responsibilities as regulated in the committee’s work guidelines.
D. Credit Risk Portfolio (CRO) Sub-Committee
Position in the Committee Filled In by Voting Rights Status
Chairman Risk Management Director Holds voting rights
Vice Chairman Finance Director Holds voting rights
Secretary Corporate & Enterprise Credit Risk Division Head Holds no voting rights
(concurrently a permanent non-voting member)
Permanent Members 1. SEVP Credit Risk Holds no voting rights
at the Director & SEVP 2. SEVP Remedial & Recovery
level
(Non-voting members)
Permanent Members 1. Corporate Planning & Performance Management Division Head Holds no voting rights
at the Division/Unit/ 2. Accounting Division Head
Functional Unit level 3. Enterprise Risk Management Division Head
(Non-voting Members) 4. Commercial Credit Risk Division Head
5. Retail Credit Risk Division Head
6. Corporate Remedial & Recovery Division Head
7. Enterprise & Commercial Remedial & Recovery Division Head
8. Retail Collection & Recovery Division Head
9. Treasury Division Head
10. Division Head according to the meeting material
Permanent member Director/SEVP/Division Head/Unit/Functional Unit related to the topic of Holds no voting rights
(Non-voting member) discussion.
Risk Management & Anti Fraud Committee Term and Office
The term of office of the Risk Management & Anti Fraud Committee membership is determined following
each structural term of office at BNI.
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Profile of the Chairman and Members of the 2. If the Chairperson and Vice Chairperson are
Risk Management & Anti Fraud Committee unable to attend, a Substitute Chairperson &
Detailed information on the profile of the committee Substitute Vice Chairperson may be appointed
and members of the BNI Risk Management & Anti through the mechanism of Substitute Director or
Fraud Committee has been fully described in the assignment letter.
Company Profile Chapter, Directors Profile Sub- 3. The Sub-Committee may schedule sudden
chapter, Senior Executive Vice President (SEVP) meetings considering the importance of the issues
Profile Sub-chapter and Executive Officers Sub- that must be decided immediately. Decisions of
chapter. the Sub-Committee are then executed through
the Secretary of the Sub-Committee. In addition,
Risk Management & Anti-Fraud Committee the Sub-Committee may hold limited meetings
Certification with relevant Divisions/Units and formulate
BNI ensures that all Risk Management & Anti Fraud operational policies that are in line with the
personnel have met the qualification standards established Sub-Committee policies.
and competency certification in accordance with 4. If deemed necessary, the Sub-Committee has
applicable regulations. In 2024, Risk & Anti-Fraud the right to invite other Divisions/Units outside
Management has met the established certification the Sub-Committee members to attend Sub-
program. Committee meetings as resource persons
in discussing certain issues according to the
Independence Statement of Risk competence of the Division/Unit.
Management & Anti-Fraud Committee 5. The quorum of the meeting is achieved if attended
BNI ensures that all KRA members have met the by at least ½ (half) of the permanent members at
independence criteria and individual requirements the level of the Board of Directors & SEVP, which
as objective and independent parties in carrying includes the presence of the Chairman and/or
out their duties and responsibilities objectively and Vice Chairman. Specifically for the Credit Risk
free from any conflict of interest with the Bank. Portfolio (CRO) Sub-Committee, the meeting
The Independence Statement of the chairman and quorum is achieved if at least ½ (half) of the
members of KRA has been disclosed in the Integrity permanent members at the Board of Directors &
Pact which is regularly updated and signed by all SEVP level are present, in which the Chairman
committee personnel. and Vice Chairman are present.
Risk Management & Anti-Fraud Committee Frequency and Attendance Rate
Meeting
A. Risk Management Sub-Committee (RMC)
Meeting Implementation Policy In 2024, BNI held 5 (five) RMC Sub-Committee
1. Each Sub-Committee shall hold meetings at meetings attended by the Board of Directors and
least 4 (four) times in 1 (one) year or as needed committee members. More detailed information
at a certain place, time and date that has been on the implementation of RMC Sub-Committee
determined so that all members can arrange meetings and the attendance rate of committee
time for attendance. members in these meetings is described in the
following table:
Kuorum
No. Date Meeting Agenda
Kehadiran (%)
1 January 12, 2024 BNI‘s Soundness Level and Risk Profile as of December 31, 2023 55%
2 April 19, 2024 BNI Risk Profile as of March 31, 2024 100%
3 July 3, 2024 Progress of Implementation of New Framework Operational Risk – SORX 100%
Control Testing Results as of May 2024
4 July 12, 2024 BNI‘s Soundness Level and Risk Profile as of June 30, 2024 91%
5 October 11, 2024 BNI‘s Risk Profile as of September 30, 2024 73%
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B. Anti Fraud Sub-Committee (KAF)
In 2024, BNI held three Sub-Committee KAF meetings attended by the Board of Directors and committee
members. More detailed information on the implementation of the Sub-Committee KAF meetings and
the attendance rate of committee members is outlined in the following table:
No. Date Meeting Agenda Quorum (%)
1 May 22, 2024 Follow-up on the directives from the previous Anti-Fraud Committee 100%
meeting. Profiling of internal and external fraud for Q1 2024.
Evaluation and follow-up on fraud case remediation efforts, fraud reporting
to law enforcement authorities, and implementation of Know Your
Employee.
2 September 24, 2024 Profiling of internal fraud perpetrators for the first half of 2024. 87,5%
Enhancement of the Know Your Employee program.
3 Desember 11, 2024 Strengthening the implementation of the Anti-Fraud Strategy in alignment 64,5%
with OJK Regulation No. 12 of 2024 dated July 31, 2024, regarding
the Implementation of the Anti-Fraud Strategy for Financial Service
Institutions.
C. Sub-Komite Environmental, Social & Governance (ESG)
In 2024, BNI has held 4 (four) ESG Sub-Committee meetings attended by the Board of Directors and
committee members. More detailed information on the implementation of the ESG Sub-Committee
meetings and the attendance rate of committee members in the meetings is outlined in the following
table:
No. Date Meeting Agenda Quorum (%)
1 January 22, 2024 BNI ESG Initiative Update 2024 100%
2 March 13, 2024 BNI Sustainability Report 2023, Green Bond Distribution, BNI SDG’s Focus, 82%
Carbon Project, Preparation of Climate Risk Stress Test Reporting
3 August 19, 2024 BNI MSCI Rating Update, Waste Management, COP29 Baku Azerbaijan, BNI 91%
ESG Communication and Publication, Climate Risk Stress Test (CRST) Update,
ESG Management Organizational Structure
4 December 9, 2024 COP29 Baku Azerbaijan, Material Sustainability Report 2024 Themes and 73%
Topics, BNI Waste Management Update, Use of Recycle Based Paper for BNI
Business Cards
D. Sub-Komite Credit Risk Portfolio (CRO)
In 2024, BNI held 11 CRO Sub-Committee meetings attended by the Board of Directors and committee
members. More detailed information on the timing of the CRO Sub-Committee meetings and the
discussions in the meetings are described in the following table:
No. Date Meeting Agenda Quorum (%)
1 February 28, 2024 Assessment Expected Credit Loss (ECL) of Debtors for February 2024. 100%
2 March 27, 2024 Assessment Expected Credit Loss (ECL) of Debtors for March 2024. 100%
3 May 2, 2024 Assessment Expected Credit Loss (ECL) of Debtors for April 2024. 100%
4 May 31, 2024 Assessment Expected Credit Loss (ECL) of Debtors for May 2024. 100%
5 June 25, 2024 Assessment Expected Credit Loss (ECL) of Debtors for June 2024. 100%
6 July 26, 2024 Assessment Expected Credit Loss (ECL) of Debtors for July 2024. 100%
7 August 29, 2024 Assessment Expected Credit Loss (ECL) of Debtors for August 2024. 100%
8 September 25, 2024 Assessment Expected Credit Loss (ECL) of Debtors for September 2024. 100%
9 October 23, 2024 Assessment Expected Credit Loss (ECL) of Debtors for October 2024. 100%
10 November 26, 2024 1. Assessment Expected Credit Loss (ECL) of Debtors for November 2024. 100%
2. Re-modeling of IFRS-9 Expected Credit Loss (ECL) in 2024 for Corporate,
Enterprise, Commercial, Small, and Consumer segments.
11 December 27, 2024 Assessment Expected Credit Loss (ECL) of Debtors for December 2024. 100%
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Practices Governance Responsibility Commitment Statements
Training and Competency Development 5. Development of BNI’s function as a debtor
for the Risk Management & Anti-Fraud partner in the transition journey through the
Committee (KRA) in 2024 organization of BNI ESG Sustainability &
In 2024, the chairman and members of KRA have Transition (BEST) Event and TKBI Technical
participated in a number of training activities/ Assistant Workshop for BNI debtors in the
seminars/workshops in order to maintain their energy sector.
level of expertise and competence to support the 6. Implementation of the Indonesian Taxonomy
implementation of their daily duties. Information of Sustainable Finance (TKBI) in the energy
related to this has been described in the Company sector in accordance with OJK’s directives
Profile Chapter, Competency Development
Policy Subchapter in the discussion entitled D. Credit Risk Portfolio (CRO) Sub-Committee
Competency Development Based on Position Level In carrying out its management duties during
and Gender Equality in 2024, as well as in the 2024, the realization of the CRO Sub-Committee
Corporate Governance Chapter, Board of Directors work program is as follows:
Subchapter, in the discussion entitled Training and/ 1. 1. Follow-up on the development of debtor
or Competency Improvement. conditions that have an impact on the quality
of the credit portfolio and the adequacy of
Implementation of the Risk Management & reserves every month.
Anti-Fraud Sub-Committee’s Tasks in 2024 2. Re-modelling the calculation of provisioning
adequacy, in accordance with IFRS 9 and the
A. Risk Management Sub-Committee (RMC) nature of business of each segment.
Throughout 2024, the RMC Sub-Committee
has carried out its duties in accordance with its Risk Management & Anti-Fraud Sub-
assigned responsibilities. Committee Work Plan 2024
B. Anti Fraud Sub-Committee (AAF) A. Risk Management Sub-Committee (RMC)
In carrying out its management duties during The RMC Sub-Committee has prepared a work
2024, the Anti Fraud Sub-Committee has realized plan for the coming year 2025 with a focus on
the work program that was set at the beginning evaluating and providing recommendations
of the year, including the following: to the Board of Directors regarding risk
1. Strengthening the Anti Fraud Strategy policy. management.
2. Strengthening the pillars of fraud prevention
in the form of monitoring employee profiles B. Anti Fraud Sub-Committee (AAF)
as part of the implementation of Know Your The Anti Fraud Sub-Committee has prepared
Employee. a work plan and program for 2025 in order to
3. Implementation of the Anti Fraud Strategy implement the 4 Pillars of Anti Fraud Strategy
pillar in the form of imposing sanctions and as stipulated in POJK No. 12 of 2024, especially
reporting fraud incidents to Law Enforcement strengthening the Prevention Pillar. Evaluation
Officials in order to provide a deterrent effect of the implementation of the work program
on fraud. is reported in the Anti Fraud Sub-Committee
4. Evaluation and follow-up on efforts to improve forum.
fraud cases.
C. Environmental, Social, & Governance (ESG)
C. Environmental, Social, & Governance (ESG) Sub-Committee
Sub-Committee The ESG Sub-Committee has established a
Throughout 2024, the ESG Sub-Committee has work plan for 2025, as follows:
realized work programs, among others:
1. Supervision function on the implementation Related to Sustainability Products and Services
of ESG at BNI, including the achievement and 1. Increased Green Loan portfolio with a target
improvement of BNI’s MSCI ESG rating. increase of 5% - 10% per year.
2. Implementation of Climate Risk Stress Test 2. Development of Sustainability Finance
(CRST) for 50% of BNI’s credit portfolio in Framework.
accordance with OJK direction, along with the 3. Partnership with institutions to develop ESG
development of CRST tools. programs.
3. Development of BNI Waste Management with
the concept of zero waste to landfill.
4. Distribution of BNI Green Bond in accordance
with BNI Green Bond framework and POJK
No. 60 of 2017.
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4. Development of MSME program: 13. Determination of SDGs Focus and Refocusing
i. Eco-friendly MSMEs: CSR programs & targets according to SDGs
• BUMI program with target market Focus.
of MSME players who use materials
and produce environmentally friendly Related to Internal Capacity Development
products. 1. ESG Refreshment program for employees.
• Jejak Kopi Khatulistiwa (JKK) program 2. ESG certification for ESG Management
empowers coffee farmers through the managers: ESG Investing, Climate Risk and
use of Social Forest land. GRI Standard.
ii. MSMEs Go Global: 3. Establishment of ESG Academy.
• Encouraging BUMI and JKK programs 4. ESG Campaign through Green LifeStyle
to enter the export market. for employees and Establishment of ESG
• Education and capability building Ambassador.
program to support MSMEs to enter 5. ESG Campaign for Customers/Debtors
the export market with a target of through BNI ESG Sustainability & Transition
27,700 MSMEs. (BEST) Event.
5. Expansion of “Ayo Menabung dengan 6. BNI participation in national and international
Sampah” Program to 640 schools. ESG events.
6. Development of an Environmentally Friendly
Credit Card program for the purchase of D. Sub-Committee on Credit Risk Portfolio (CRO)
sustainable goods, in collaboration with WWF. The Sub-Committee on CRO has established
7. Gradual expansion of Agen46 in 3T areas, so its work plan for 2025, focusing on enhancing
that by 2028, 25,000 agents in 3T areas will be the execution of the Credit Risk Portfolio Sub-
reached. Committee. This initiative aims to improve credit
8. Digitalization of outlets for all BNI outlets. risk assessment as the basis for determining the
9. Optimization of digital channels for SME adequacy of provisioning, evaluating the quality
transactions, Agen46, and Digital Banking of the credit portfolio, and formulating credit
customers. risk management strategies that may impact the
Bank’s financial health.
Related to Sustainable Finance Management in
Risk Management
1. Establish Debtor Transition Advisory
framework and program for high emission
Business Committee (KBI)
sectors.
2. Alignment of portfolio management with The Business Committee (KBI) is a standing committee
transition plan in high emission sector. at BNI, authorized to provide recommendations to
3. Debtor Transition Program education for high the Board of Directors regarding the formulation of
emission sector. policies on product or activity management and the
4. Operational emissions platform to achieve Bank’s business strategy.
Operational NZE.
5. Implementation of Climate Risk Stress Test for To enhance operational effectiveness and align
100% of loan portfolio. with the Bank’s business needs, in 2022, BNI
6. Implementation of Waste Management with restructured the Sub-Committee on Business (KBI).
the concept of Zero Waste to Land-fill (ZWTL) Previously under the oversight of the Credit &
and circular economy in all BNI and Subsidiary Business Policy Committee (KRB), it was transferred
Company offices. to the supervision of the Product Committee (PRC).
7. Implementation of IFRS S1 & S2. Additionally, the Product Committee (PRC) was
8. Adoption of PCAF methodology in the integrated into the Business Committee (KBI), a
calculation of Financing Emissions. structure that remains in place. This restructuring,
9. Adoption of international best practice as outlined in the Board of Directors’ Decree No.
standards. KP/025/DIR/R dated January 18, 2024, led to changes
10. Development of Climate Risk Framework with within the Business Committee (KBI). The number of
TCFD principles. sub-committees increased from two to three, and the
11. Development of Decarbonization Roadmap previously named Business Value Chain Committee
and establishment of annual operational (BVC) retained its designation as the Business Value
emission decarbonization targets with SBTi Chain Committee (BVC). As a result, the composition
principles. of the Business Committee (KBI) is as follows:
12. Planning and Implementation of Conservation A. Product Sub-Committee (PRC),
Project (Carbon Project) for emission offset. B. Business Value Chain Sub-Committee (BVC), and
C. Marketing Strategy Sub-Committee (MKT).
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Practices Governance Responsibility Commitment Statements
Business Committee Charter prospective customers/prospective debtors,
The Business Committee carries out its duties and in accordance with prevailing authorities.
responsibilities based on the Business Committee 3. Setting and monitoring strategic business
Charter, which was established by the Board of collaboration strategies, including
Directors through Decree No. KP/025/DIR/R dated cooperation among Divisions/Units/
January 18, 2024. This charter is periodically Functional Units/Regional Offices/Sentra/
reviewed and updated to align with regulatory Branches and Subsidiaries.
developments and changes in applicable laws. 4. Overseeing and evaluating the execution
strategies for the business ecosystem of
Duties and Responsibilities of the Business selected customers/debtors/prospective
Committee customers/prospective debtors along with
their value chains.
A. Product Sub-Committee (PRC)
The Product Sub-Committee (PRC) is responsible C. Marketing Strategy Sub-Committee (MKT)
for the following tasks: The Marketing Strategy Sub-Committee (MKT) is
1. Establishing business scale strategies and responsible for the following key tasks:
development plans through BNI’s products 1. Establishing BNI’s marketing and corporate
and activities. branding strategies aligned with BNI’s
2. Conducting a comprehensive assessment and strategic business plans (i.e., Corporate Plan
determining the “feasibility” of new products & RBB).
or activities, particularly those involving 2. Prioritizing marketing and corporate branding
cross-sectoral/segment alliances and strategic strategy initiatives that significantly impact
partnerships with subsidiaries or external BNI’s business and operations, in line with
companies, by inviting the relevant Sector BNI’s planning and budgeting.
Director. 3. Reviewing plans and monitoring the
3. Monitoring the implementation of products realization of BNI’s marketing and corporate
and activities at BNI and making decisions branding strategies.
regarding their continuity based on
recommendations from the Supporting Staff Structure and Membership of the Business
Group or product owners. Committee
4. Acting as an arbitration body for cross- The Business Committee consists of members
sectoral issues related to the Performance of the Board of Directors, along with appointed
Management System (PMS) in the Executive Officers at one level below the Board of
implementation of new products or activities. Directors. The structure of the Business Committee’s
membership is determined based on a Board of
B. Business Value Chain Sub-Committee (BVC) Directors’ Decree, which also serves as the formal
The Business Value Chain Sub-Committee (BVC) assignment of the Chairperson, Deputy Chairperson,
is responsible for the following key tasks: and Committee Members.
1. Establishing execution strategies for the
business ecosystem of selected customers/ The structure, membership, and voting rights
debtors/prospective customers/prospective status of the Business Committee as of December
debtors along with their value chains. 31, 2024, are outlined in Board of Directors’ Decree
2. Defining and deciding on cross-selling No. KP/025/DIR/R dated January 18, 2024, regarding
strategies and programs, pricing optimization, the Issuance of the Board of Directors’ Decree on
and product package deals for the business the Structuring of the Business Committee (KBI), as
ecosystem of selected customers/debtors/ follows:
A. Product Sub-Committee (PRC)
Position in the Committee Filled In by Voting Rights Status
Chairman President Director Holds voting rights
Vice Chairman Finance Director Holds voting rights
Secretary Corporate Planning & Performance Management Division Holds no voting rights
Head (also Permanent Member)
Permanent Member at the Deputy President Director Holds voting rights
Director & SEVP level Network & Services Director
(Voting member) Risk Management Director
Technology & Operations Director
Permanent Member at the Board Human Capital & Compliance Director* Holds no voting rights
of Directors level
(Non-voting member)
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Position in the Committee Filled In by Voting Rights Status
Permanent Member at the Policy Governance Division Head Holds no voting rights
Division/Unit/Functional Unit Distribution Network & Sales Division Head
level Enterprise Risk Management Division Head
(Non-voting member) Operational Risk Management Division Head
Anti Fraud Unit Head
IT Strategy & Architecture Division Head
Banking Operations Division Head
Compliance Division Head
Legal Division Head
Customer Experience Center Division Head
Permanent member** Sector Director/SEVP/Division Head/Unit/Functional Unit Holds no voting rights
(Non-voting member) related to the discussion topic
*) Specifically, Human Capital & Compliance Director has special duties and responsibilities as regulated in the Committee's Work Guidelines
**) Adjusted to the topic of discussion
B. Business Value Chain (BVC) Sub-Committee
Position in the Committee Filled In by Voting Rights Status
Chairman Wholesale & International Banking Director/Institutional Holds voting rights
Banking Director/Enterprise & Commercial Banking
Director
Secretary Wholesale Transaction Product & Partnership Division Holds no voting rights
Head (also permanent member)
Permanent Member at the 1. Digital & Integrated Transaction Banking Director Holds voting rights
Director & SEVP level 2. Retail Banking Director
(Voting member)) 3. Network & Services Director
4. SEVP Treasury
Permanent Member at the 1. Corporate Banking Division Head* Holds no voting rights
Division/Unit/Functional Unit 2. Institutional Banking Division Head*
level 3. Enterprise Banking Division Head*
(Non-voting member) 4. International Banking & Financial Institutions Division
Head*
5. Retail Productive Banking Division Head
6. Wealth Management Division Head
7. Consumer Segment Division Head
8. Distribution & Network Sales Division Head
9. Treasury Division Head
10.Corporate Planning & Performance Management
Division Head
Non-permanent Member Sector Director/SEVP/Division Head/Unit/Functional Unit/ Holds no voting rights
(Non-voting member) Regional Office/Branch/Center/Subsidiary Company
related to the topic of discussion
*) Adjusted to the topic of discussion
C. Marketing Strategy Sub-Committee (MKT)
Position in the Committee Filled In by Voting Rights Status
Chairman Digital & Integrated Transaction Banking Director Holds voting rights
Vice Chairman Finance Director Holds voting rights
Secretary Marketing Communications Division (also a permanent Holds no voting rights
member)
Permanent Member at the 1. Wholesale & International Banking Director/ Holds voting rights
Director & SEVP level Institutional Banking Director/Enterprise & Commercial
(Voting member)) Banking Director*
2. Retail Banking Director
3. Network & Services Director
Permanent Member at the 1. Corporate Banking Division Head* Holds no voting rights
Division/Unit/Functional Unit 2. Institutional Banking Division Head*
level 3. Enterprise Banking Division Head*
(Non-voting member) 4. International Banking & Financial Institutions Division
Head*
5. Commercial Banking Division Head*
6. Retail Productive Banking Division Head
7. Business Program Division Head
8. Consumer Product Division Head
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Position in the Committee Filled In by Voting Rights Status
9. Consumer Segment Division Head
10.Card Business Division Head
11.Wealth Management Division Head
12.Retail Digital Product & Partnership Division Head
13.Retail Digital Channel Division Head
14.Wholesale Transaction Product & Partnership Division
Head
15.Wholesale Digital Channel Division Head
16.Distribution Network & Sales Division Head
17.Corporate Planning & Performance Management
Division Head
18.Corporate Secretary Division Head
Non-permanent Member* Sector Director/SEVP/Division Head/Unit Head/those Holds no voting rights
related to the topic of discussion
*) Adjusted to the topic of discussion
Term and Tenure a. The Product Sub-Committee holds meetings
The tenure of the Business Committee members at least once every six months (semester)
is determined in alignment with their respective and/or as needed.
structural terms within BNI. b. The Business Value Chain Sub-Committee
holds meetings at least four times a year and/
Profile of the Chairperson and Members of or as needed for selected customers/debtors/
the Business Committee prospective customers/prospective debtors.
Comprehensive information regarding the profiles c. The Marketing Strategy Sub-Committee holds
of the Business Committee members has been meetings at least three times a year and/or as
detailed in the Company Profile Chapter, specifically needed.
under the Subchapter on the Board of Directors’ 2. If the Chairperson and Deputy Chairperson are
Profile, the Subchapter on the Senior Executive Vice unable to attend, a Replacement Chairperson
President (SEVP) Profile, and the Subchapter on may be appointed through the Substitute Director
Executive Officers. mechanism or by issuing an assignment letter.
3. The Sub-Committees may schedule ad hoc
Business Committee Certification meetings when urgent issues requiring
BNI ensures that all personnel of the Business immediate decisions arise. Decisions from the
Committee meet the required qualifications and Sub-Committees are then executed through
competency certifications in accordance with the Sub-Committee Secretary. Additionally, the
applicable regulations. In 2024, the Business Sub-Committees may hold limited meetings
Committee successfully completed the designated with relevant Divisions/Units to formulate
certification programs. operational policies that align with established
Sub-Committee policies.
Statement of Independence of the Business 4. A quorum is met if more than half of the permanent
Committee members at the Board of Directors and SEVP
All members of the Business Committee affirm their level are present, including the attendance of the
commitment and capability to fulfill their duties Chairperson and/or Deputy Chairperson of the
and responsibilities objectively and independently, Sub-Committee. Specifically, for the Marketing
ensuring they remain free from any conflicts of Strategy Sub-Committee, a quorum is met when
interest that could potentially harm the Bank in at least three members at the Board of Directors
the future. The Business Committee’s Statement of level are present, including the Chairperson and/
Independence has been documented in the Integrity or Vice Chairman of the Sub-Committee.
Pact, which is periodically updated and signed by all
committee personnel. Meeting Frequency and Attendance
Business Committee Meetings A. Product Sub-Committee (PRC)
In 2024, BNI held five Product Sub-Committee
Meeting Implementation Policy (PRC) meetings attended by the Board of
1. The Sub-Committees convene meetings at Directors and committee members. Detailed
predetermined locations, times, and dates to information regarding the execution of PRC
allow all members to manage their attendance. meetings and the attendance rate of committee
The meeting frequency is as follows: members is presented in the following table:
2024 Annual Report
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Attendance
No. Date Meeting Agenda Quorum Notes
(%)
1 January 10, 2024 Discussion of savings and consumer 100% Product life cycle discussion
business achievement strategies
2 March 27, 2024 Discussion of Bank Product - Carried out in a circular manner
Implementation Plan March 2024
3 June 14, 2024 Discussion of Bank Product 100% In conjunction with the Board of
Implementation Plan June 2024 Directors Meeting, the proposed
revision of the RBB
4 September 26, 2024 Discussion of Bank Product - Carried out in a circular manner
Implementation Plan September 2024
5 November 4, 2024 Discussion of Bank Product 100% Conducted together with the
Implementation Plan 2025 Board of Directors Meeting for the
Proposal of RBB, RKAP and RKAB
B. Business Value Chain (BVC) Sub-Committee
In 2024, BNI has held 6 BVC Sub-Committee meetings attended by the Board of Directors and committee
members. More detailed information on the implementation of BVC Sub-Committee Meetings and the
level of attendance of committee members in these meetings is described in the following table:
Attendance
No. Date Meeting Agenda
Quorum (%)
1 January 30, • TAP Quality (Wallet sizing & Target setting) 100%
2024 • Action Plan Update
• Focus Details per TAP Client (Semen Indonesia, PLN, Astra Group, Pupuk
Indonesia, Pertamina)
2 February 20, • Leads Value Chain 100%
2024 • TAP Template
• Focus Details per TAP Client (Semen Indonesia, PLN, Astra Group, Pupuk
Indonesia, Pertamina)
3 March 26, 2024 • TAP Dashboard 100%
• Customer Detail Dashboard
• TAP Template
4 July 12, 2024 • Flexibility (proposed rate 8%) corporate and certain levels 100%
• General and special SCF schemes
• Prefin on 5 TAP Groups
• 0% SCF Guarantee for new schemes with additional entities on 5 TAP Priorities
• Updated SCF schemes that apply
• Addition of Digital Loan limit: CRS Assessment
5 August 30, 2024 • Socialization of Product Knowledge - SCF to the regions 100%
• Socialization of tools for segment transfer mechanisms to all Region
• Change in the weight of Realization of value chain on KPI Region
• Action item on the trend of decreasing Debit Balance of top 5 Groups
6 October 15, • Portfolio RPB vs Realization of DNS value chain execution 100%
2024 • Leads Top Priority Clients cleansing
• Portfolio CRS CRD vs Realization of execution of leads
C. Marketing Strategy (MKT) Sub-Committee
In 2024, BNI has held 5 (five) MKT Sub-Committee meetings attended by the Board of Directors and
committee members. More detailed information on the implementation of the MKT Sub-Committee
Meeting and the level of attendance of committee members in the meeting is described in the following
table:
No Date Meeting Agenda Attendance Quorum
1 February 28, 2024 BNI Wide Promotion Cost Allocation Proposal 2024 100%
2 June 11, 2024 Brands Concept Group Collaboration 100%
3 July 12, 2024 BNI Expo 2024 Sponsorship Budget Allocation Proposal 100%
4 October 25, 2024 • Customer Gathering Budget Allocation Proposal 100%
• Sponsorship Budget Allocation Proposal
• Product Awareness Budget Material Presentation
5 November 4, 2024 Marketing Budget Realization Submission 100%
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Training and/or Competency Enhancement 2. Evaluation of the progress of Bank
of the Business Committee in 2024 Product Development for the March 2025
In 2024, all personnel of the Business Committee Period & Discussion of the Bank Product
participated in various training, seminars, and Implementation Plan for the June 2025 Period.
workshops to maintain their expertise and 3. Evaluation of the progress of Bank Product
competencies, ensuring effective execution of Development for the June 2025 Period &
daily responsibilities. Information regarding these Bank Product Implementation Plan for the
activities is detailed in the Company Profile chapter, September 2025 Period.
under the sub-chapter on Competency Development 4. Evaluation of the progress of Bank Product
Policy, specifically in the section titled “Competency Development for the September 2025
Development Based on Job Levels and Gender Period Submission of the Bank Product
Equality in 2024.” Additionally, relevant information Implementation Plan for 2026.
is presented in the Corporate Governance chapter,
under the sub-chapter on the Board of Directors, B. Business Value Chain (BVC) Sub-Committee
in the section titled “Training and/or Competency The Business Value Chain (BVC) Sub-Committee
Enhancement.” has prepared a work plan for 2025 with a focus
on determining the scale strategy related to
Execution of Duties by the Business Sub- the execution of the selected customer/debtor/
Committees in 2024 potential customer/potential debtor business
ecosystem along with its value chain.
A. Product Sub-Committee (PRC)
In 2024, the PRC Sub-Committee carried out its C. Marketing Strategy (MKT) Sub-Committee
duties and responsibilities in accordance with The MKT Sub-Committee has prepared a
its functions and successfully implemented all work plan for 2025, in line with its duties and
planned work programs, including: responsibilities, as follows:
1. Monitoring and reporting on the realization of 1. Determining the scale of BNI’s marketing and
the Bank’s Product Implementation Plan for corporate branding strategy in 2025.
March 2024. 2. Prioritizing BNI’s marketing and corporate
2. Monitoring and reporting on the realization of branding strategy initiatives that have a
the Bank’s Product Implementation Plan for significant impact on BNI’s business and
June 2024. business activities, in line with BNI’s planning
3. Monitoring and reporting on the realization of and budgeting in 2025.
the Bank’s Product Implementation Plan for
September 2024.
4. Submission of the Bank’s
Implementation Plan for 2025.
Product Performance Management
Committee (PMC)
B. Business Value Chain (BVC) Sub-Committee
Throughout 2024, the Business Value Chain BNI has established a Performance Management
(BVC) Sub-Committee has carried out its duties Committee (PMC) as one of the permanent
in accordance with its assigned responsibilities. committees under the Board of Directors which
functions as a forum for managing the Bank’s
C. Marketing Strategy (MKT) Sub-Committee budget monitoring policies and plays an important
Throughout 2024, the MKT Sub-Committee has role in supporting the smooth running of the
implemented the following work programs: performance management process at BNI to ensure
1. Determining the size of the marketing strategy. alignment of strategic planning, facilitate the target
2. Prioritizing marketing strategy initiatives. setting process and performance assessment.
3. Reviewing plans and monitoring the The establishment of this committee refers to the
realization of marketing strategies. Decree of the Board of Directors No. KP/353/DIR/R
dated June 21, 2017 concerning Arrangement (PMC)
Business Committee Work Plan for 2025 and changes have been made to the composition of
the PMC membership cfm. Memo No. CDV/2/1515/R
A. Product Sub-Committee (PRC) dated December 20, 2023 concerning Update
The PRC Sub-Committee has prepared a work Performance Management Committee (PMC).
plan for 2025, as follows:
1. Evaluation of the progress of Bank Product Performance Management Committee
Development for the September 2024 Period Charter
& Bank Product Implementation Plan for the All PMC members are required to carry out their
March 2025 Period. duties and responsibilities professionally and
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independently in order to achieve the Bank’s 3. Performance Assessment
targets by referring to the matters stipulated in a. Review, provide insight and approve KPI at
the Performance Management Committee Charter. the Sectoral and Division/Unit/Functional Unit
These guidelines have been stipulated by the levels.
Board of Directors through Decree of the Board b. Review and provide recommendations for
of Directors No. KP/353/DIR/R dated June 21, 2017. BNI BOD KPI.
The Performance Management Committee Charter c. Provide recommendations to Sectoral &
is reviewed periodically, and if necessary, can be Division/Unit/Functional Unit in terms of
updated later in accordance with developments/ determining and cascading (decreasing) KPI
changes in applicable legal regulations. and targets.
d. Review the process of implementing
Duties and Responsibilities of the performance management on an ongoing
Performance Management Committee basis.
The description of the duties of the BNI PMC are as e. Provide recommendations for policy
follows: amendment initiatives to improve the
1. Strategic Planning effectiveness of performance management.
a. Reviewing and ensuring alignment between f. Review and decide on the PMS score for the
the Corporate Plan, General Policy of the Q4 period (while for the PMS Score for the Q1,
Board of Directors, the Bank’s Business Plan Q2, and Q3 periods, the review and decision
and Budget Determination, and suggesting are carried out by the Director who supervises
adjustments if necessary; the PMS function).
b. Reviewing and approving the Bank’s strategy g. Act as an arbitration institution for issues
and recommending changes to the Corporate related to performance measurement.
Plan/Bank’s Business Plan;
c. Reviewing the performance review process Structure and Membership of the
that is carried out periodically. Performance Management Committee
The Performance Management Committee (PMC)
2. Target Setting consists of members of the Board of Directors,
a. Approving and setting the annual schedule along with Executive Officers one level below the
(timeline) and being responsible for Planning Board who are appointed to serve. The structure
& Budgeting. and membership of the Performance Management
b. Supervising and monitoring the progress of Committee are determined by a Board of Directors
Planning & Budgeting activities. Decree, which also serves as the official assignment
c. Reviewing and approving the suggested of the Chairperson, Deputy Chairperson, and
targets and/or budget adjustments Committee Members.
(forecasting).
d. Deciding on Capex proposals with certain As of December 31, 2024, the structure, membership,
criteria (business cases). and voting rights status of the PMC, based on Memo
CDV No. CDV/2/1515/R dated December 20, 2023, are
as follows:
Position in the Committee Filled In by Voting Rights Status
Chairman President Director Holds voting rights
Vice Chairman Deputy President Director Holds voting rights
Secretary Corporate Planning & Performance Management Division Holds no voting rights
Head
(concurrently Permanent Member)
Permanent Member at the All Board of Directors & SEVP Members Holds voting rights
Director & SEVP level
(Voting member)
Permanent Member at the Human Capital & Compliance Director* Holds no voting rights
Board of Directors level
(Non-voting member)
Permanent Member at the 1. Corporate Planning & Performance Management Holds no voting rights
Division/Unit/Functional Unit Division Head
level 2. Distribution Network & Sales Division Head
(Non-voting member) 3. Human Capital Strategy Division
4. Treasury Division Head
5. Data Management & Analytics Division Head
6. Internal Audit Unit Head
Non Permanent Member Division Head/Unit/Functional Unit related to the topic of
Holds no voting rights
(Non-voting member) discussion.
*) Specifically, Human Capital & ComplianceDirector has special duties and responsibilities as regulated in the Committee's Work Guidelines.
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Term and Tenure of the Performance Meetings of the Performance Management
Management Committee Committee
The tenure of PMC membership follows the
respective structural terms of office within BNI. Meeting Policy
The policies and procedures governing PMC
Profile of the Chairperson and Members of meetings at BNI are as follows:
the Performance Management Committee 1. The Committee holds meetings at least once
Comprehensive information on the profiles of every six months (semester) or as needed, at a
PMC members is provided in the Company Profile predetermined venue, date, and time, allowing
chapter, specifically in the sub-chapters on the Board all members to schedule their attendance
of Directors’ Profile, Senior Executive Vice President accordingly.
(SEVP) Profile, and Executive Officers Profile. 2. If the Chairperson and Deputy Chairperson are
unable to attend, an Acting Chairperson may
Certification of the Performance Management be appointed through a Substitute Director
Committee mechanism or by issuing an assignment letter.
BNI ensures that all PMC personnel meet the required 3. The Committee may schedule additional meetings
qualification and competency certification standards beyond the regular sessions, as follows:
in accordance with applicable regulations. In 2024, a. Conducting emergency meetings to address
PMC members have participated in a certification urgent matters requiring immediate
program. resolution. Decisions made by the Sub-
Committee will be implemented through the
Independence Statement of the Performance Sub-Committee Secretary.
Management Committee b. Holding limited meetings with relevant
All PMC members declare their ability and Divisions/Units/Functional Groups to
commitment to fulfilling their duties and formulate operational policies aligned with
responsibilities in compliance with prevailing the established Committee policies
regulations and Good Corporate Governance (GCG) 4. If necessary, the Committee has the right to invite
principles. other Divisions/Units/Functional Groups outside
the Committee members to attend meetings
as resource persons for specific discussions
relevant to their expertise.
5. A quorum for Committee meetings is achieved
when at least more than half of the permanent
members at the Board of Directors & SEVP level
are present, including the attendance of the
Chairperson and/or Deputy Chairperson.
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Meeting Frequency and Attendance Rate
In 2024, BNI held 12 (twelve) PMC Committee meetings attended by the Board of Directors and committee
members. Detailed information regarding PMC Committee meetings and the attendance rate of its members
is outlined in the following table:
Attendance Quorum
No. Date Meeting Agenda
(%)
1 February 6, 2024 Scorecard Finalization Q4/2023 83%
2 February 19, 2024 Scorecard Finalization Q4/2023 100%
3 February 7, 2024 Implementation of Performance Review 75%
4 March 8, 2024 Business Meeting 100%
5 April 22, 2024 Financial Performance Q1 2024 83%
6 June 24, 2024 Prognosis and Achievement June 2024 100%
7 July 9, 2024 Financial Performance Q2 2024 100%
8 August 12, 2024 Implementation of Performance Review July 2024 100%
9 September 17, 2024 Financial Performance August 2024 78%
10 October 7, 2024 Financial Performance Q3 2024 83%
11 November 4, 2024 Approval of RKAP 2025, RBB 2025-2027, RKAB 2025, and RJPP 2025-2029 100%
12 November 25, 2024 Implementation of Performance Review 92%
Training and/or Competency Enhancement Work Plan of the Performance Management
of the Performance Management Committee Committee for 2025
in 202 PMC has outlined its work plan for 2025, focusing on
In 2024, all PMC personnel participated in various the following strategic priorities:
training programs, seminars, and workshops to 1. Conducting a review of the 2025 RBB and RKAP.
maintain their expertise and competencies in 2. Conducting Monthly Performance Reviews for
supporting their daily responsibilities. Detailed 2025.
information on this matter is outlined in the 3. Reviewing and ensuring the alignment of KPIs
Company Profile chapter, under the sub-chapter on with the Bank-wide strategy and targets for 2025.
Competency Development Policy, in the section titled 4. Reviewing and evaluating PMS scores for Q1,
Competency Development Based on Job Level and Q2, and Q3.
Gender Equality in 2024, as well as in the Corporate 5. Reviewing and finalizing the PMS scores for Q4
Governance chapter, under the sub-chapter on the 2024.
Board of Directors, in the section titled Training and/ 6. Reviewing and approving the RBB and RKAP for
or Competency Enhancement. 2026–2028.
Performance Management Committee
Activities in 2024 Technology Management
Throughout 2024, BNI’s PMC undertook several
initiatives and implemented work programs, Committee (KMT)
including:
1. Reviewing and ensuring alignment between the To assist the Board of Commissioners and the Board
Corporate Plan, the Board of Directors’ General of Directors in overseeing Information Technology
Policy, the Bank’s Business Plan, and Budget (IT) development activities, BNI established the
Allocation. Technology Management Committee (KMT) through
2. Approving the RBB (Bank Business Plan) and the Board of Directors Decree No. KP/364/DIR/R
RKAP (Work Plan and Budget) for 2025–2027. dated August 13, 2021, concerning the Structuring
3. Supervising and monitoring developments in of the Technology Management Committee (KMT).
Planning & Budgeting activities. KMT is a permanent committee at BNI, authorized to
4. Reviewing the periodic performance evaluation provide recommendations to the Board of Directors
process. regarding the formulation and establishment of IT
5. Providing recommendations on the determination development policies and strategies.
and cascading of KPIs and targets for 2024.
6. Reviewing and finalizing the PMS (Performance
Management System) scores for Q4 2023.
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Technology Management Committee Charter b. Determining the priority status of critical IT
KMT operates under a formal Technology projects with significant operational impact.
Management Committee Charter, which serves as a c. Making decisions on the continuation, de-
mandatory guideline for all committee members in prioritization, or termination of projects.
performing their duties. This guideline is reviewed d. Assessing the adequacy and allocation of
and updated periodically to ensure alignment with resources for IT projects.
applicable regulations and the Bank’s needs. The e. Monitoring project execution to ensure
KMT Charter was last updated in 2021 and formalized timelines and resource requirements are met.
through Board of Directors Decree No. KP/364/ f. Evaluating and recommending solutions for
DIR/R dated August 13, 2021, with further revisions high-risk or problematic projects.
documented in Memo CDV No. CDV/2/1209/R dated g. Reviewing financial aspects of ongoing IT
December 23, 2024. projects, including *total project cost, profit &
loss analysis, and budget realization.*
Duties and Responsibilities of the 3. IT Risk Management
Technology Management Committee a. Recommending measures to minimize risks
BNI’s KMT is responsible for key areas, including: associated with BNI’s IT investments, ensuring
1. IT Strategy and Policy Formulation they contribute to the Bank’s business
a. Provide recommendations regarding the objectives.
formulation of key IT policies, standards and b. Evaluating and advising on the resolution of
procedures, particularly related to aspects IT-related issues that cannot be addressed by
of IT system development and procurement, operational IT units.
IT operational activities and communication c. Identifying key issues, mitigation plans, and
networks, information security, end user required next steps/actions.
computing, e-banking, use of IT service 4. IT Performance Measurement and Evaluation
providers, and implementation of BNI IT use a. Assessing IT alignment with the Bank’s
risk management. Management Information System (MIS)
b. Provide recommendations regarding the requirements.
Information Technology Strategic Plan (RSTI) b. Conduct evaluations and recommendations
and the Information Technology Development regarding the conformity between the
Plan (RPTI) that are in line with BNI’s strategic implementation of IT projects and the agreed
business plan, taking into account factors of project plan (project charter).
efficiency, effectiveness and implementation c. Monitoring IT performance and
plan (roadmap), required resources, and recommending improvement measures.
costs and benefits that will be obtained when
the plan is established. Structure and Membership of the
c. Conduct evaluations and recommendations Technology Management Committee
on the conformity of approved projects KMT comprises all members of the Board of
with the Information Technology Strategic Directors, along with designated Executive Officers
Plan (RSTI) and Information Technology one level below the Board. The structure of BNI’s
Development Plan (RPTI). KMT is determined based on its Terms of Reference
d. Approving budget recommendations for IT (TOR), which also serves as the official designation
and information security. of the Chairman, Deputy Chairman, and Committee
e. Establishing IT strategic plans. Members.
f. Defining policies, standards, and procedures
for IT implementation and usage. Based on Memo CDV/2/1209/R dated December
2. IT Project Portfolio Management 23, 2024, regarding the Updating of the Technology
a. Evaluating the IT project portfolio, including Management Committee (KMT) Board of Directors
proposed projects, approved projects, Decree, the structure, membership, and voting
ongoing projects, and completed projects. rights status of KMT as of December 31, 2024, are
as follows:
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Position in the Committee Filled In by Voting Rights Status
Chairman President Director Holds voting rights
Vice Chairman Technology & Operations Director Holds voting rights
Secretary IT Strategy & Architecture Division Head Holds no voting rights
(concurrently serves as a non-voting Permanent Member)
Permanent Member at the 1. Deputy President Director Holds voting rights
Director & SEVP level 2. Wholesale & International Banking Director
(Voting member) 3. Enterprise & Commercial Banking Director
4. Risk Management Director
5. Finance Director
6. Network & Services Director
7. Retail Banking Director
8. Digital & Integrated Transaction Banking Director
9. SEVP Information Technology
10.SEVP Treasury
11.SEVP Remedial & Recovery
12.SEVP Operations
13.SEVP Retail Digital Solutions
Permanent Member at the Board Human Capital & Compliance Director* Holds no voting rights
of Directors level
(Non-voting member)
Permanent Member at the 1. IT Strategy & Architecture Division Head Holds no voting rights
Division/Unit/Functional Unit 2. Application Development Division Head
level 3. Wholesale Digital Delivery Division Head
(Non-voting member) 4. Retail Digital Delivery Division Head
5. IT Application Services Division Head
6. IT Infrastructure Management Division Head
7. CISO Division Head
8. Data Management & Analytics Division Head
9. Retail Digital Channel Division Head
10.Wholesale Digital Channel Division Head
11.Corporate Development & Transformation Division Head
12.Enterprise Risk Management Division Head
13.Head of Compliance Division Head
14.Human Capital Business Partner
15.Corporate Planning & Performance Management Division
Head
16.Procurement & Fixed Assets Division Head
17.Internal Audit Unit Head
18.Senior Operational Risk Executive Technology, Digital
Operations
Non Permanent Member Division Head/Unit Heads and Directors of Subsidiaries related Holds no voting rights
(Non-voting member) to the topics discussed
*)
Specifically, Human Capital & Compliance Director has special duties and responsibilities as regulated in the committee’s work guidelines.
Term and Tenure of the Technology Management Committee
In accordance with the charter established through Director’s Decree No. KP/364/DIR/R dated August 13, 2021,
and updated via Memo CDV No. CDV/2/1209/R dated December 23, 2024, the tenure of KMT membership
follows the term of office in the structural positions at BNI.
Profile of the Chairperson and Members of the Technology Management Committee
Comprehensive information regarding the profiles of KMT members is provided in the Company Profile
chapter, under the sub-chapters: Profile of the Board of Directors, Profile of Senior Executive Vice Presidents
(SEVPs), and Profile of Executive Officers.
Certification of the Technology Management Committee
BNI ensures that all KMT personnel meet the required qualification and competency certification standards
in accordance with applicable regulations.
In 2024, KMT members have participated in certification programs. Detailed information regarding the
certification and training of KMT voting members is outlined in theTraining and/or Competency Development
of Board Members in 2024.
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Practices Governance Responsibility Commitment Statements
Independence Statement of the Technology i. Emergency meetings may be convened
Management Committee when critical issues require immediate
BNI guarantees that all KMT members meet the resolution. Decisions made by the
required independence criteria and are capable of committee shall be executed through the
carrying out their duties independently, upholding Committee Secretary.
the best interests of the Bank, and remaining free ii. Limited meetings may be conducted with
from any external influence. The KMT independence relevant Divisions/Units to formulate
statement is an integral part of the Board of Directors’ operational policies aligned with the
Integrity Pact, which is elaborated in the chapter on committee’s established policies.
the Integrity Pact of the Board of Directors. 3. If necessary, the committee may invite
other Divisions/Units outside the committee
Meetings of the Technology Management members to attend meetings as subject
Committee matter experts for specific discussions within
their area of expertise.
Meeting Implementation Policy b. Meeting Quorum
The policies and procedures for conducting KMT A meeting quorum is achieved when more than
meetings at BNI are as follows: half (>50%) of the permanent members (voting
a. Committee Meetings members) at the Director and SEVP level are
1. The committee shall convene meetings at present, including the Chairperson and/or Vice
least four (4) times a year. Chairman of the Committee.
2. Additional meetings may be held beyond
the standard schedule under the following
circumstances:
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Meeting Frequency and Attendance Rate
In 2024, BNI conducted 8 (eight) KMT committee meetings attended by Directors and committee members.
Further details regarding the KMT Committee meetings and the attendance rate of committee members are
provided in the following table:
No. Date Meeting Agenda Quorum (%)
1 January 22, 2024 IT Planning 2024: IT Project Portfolio 2024 100%
2 February 26, 2024 Update on BNI’s New Data Center 100%
3 March 25, 2024 Standardization & Centralization of the Overseas Branches’ System 100%
4 April 299, 2024 IT Project Implementation & CAPEX Realization Progress for Q1 2024 93%
5 August 19, 2024 • IT Project Implementation & CAPEX Realization Progress for Q2 2024 93%
• Enterprise Collaboration Platform
• Core Banking Optimization
6 November 04, 2024 Approval of the IT Strategic Plan (ITSP) 2024 - 2028 100%
7 December 02, 2024 • wondr Incident Report 100%
• Core Banking Optimization Update
• IT Project & IT CAPEX for 2024 & 2025
8 December16, 2024 Operational Preparations for the Year-End and New Year Holidays 100%
Training and/or Competency Enhancement Credit Policy Committee (KRB)
for the Technology Management Committee
in 2024 The Credit Policy Committee (KRB) is a standing
In 2024, the Chairperson and members of the committee under the Board of Directors with the
Technology Management Committee (KMT) authority and function of providing recommendations
participated in various training programs, regarding the formulation of the Bank’s Credit
seminars, and workshops to maintain their Policy. Over time, the committee has undergone
expertise and competencies in support of their daily restructuring through Board of Directors Decree
responsibilities. Detailed information on this matter No. KP/170/DIR/R dated April 29, 2024, regarding the
is provided in the Company Profile Chapter, under Restructuring of the Credit Policy Committee (KRB).
the subchapter Competency Development Policy, This restructuring involved migrating the Business
in the discussion titled Competency Development Sub-Committee out of KRB, refining the description
Based on Job Level and Gender Equality in 2024. of the Committee’s Duties and Responsibilities, and
Additionally, it is elaborated in the Corporate updating the committee’s name to Credit Policy
Governance Chapter, under the subchapter Board Committee, which remains in use today.
of Directors, in the discussion titled Training and/or
Competency Enhancement. As a result of the restructuring in 2024, the Credit
Policy Committee (KRB) at BNI is now divided into
Implementation of the Technology two sub-committees:
Management Committee’s Duties in A. Credit Policy Sub-Committee (KKP)
2024 B. Credit Procedures Sub-Committee (KPP)
Throughout 2024, BNI’s Technology Management
Committee (KMT) carried out various activities and Credit Policy Committee Charter
implemented work programs in accordance with its To enhance the effectiveness of the Credit Policy
assigned duties and responsibilities. Committee’s duties and responsibilities, BNI has
established the Credit Policy Committee Charter,
Technology Management Committee’s Work which was formalized through Board of Directors
Plan for 2025 Decree No. KP/170/DIR/R dated April 29, 2024. This
The Technology Management Committee (KMT) charter is periodically reviewed and updated in
has outlined its work plan for 2025, prioritizing the accordance with applicable legal and regulatory
following strategic areas: developments.
1. IT Planning 2025: IT Project Portfolio
2. IT Operation Updates for H1 2025
3. IT Project Implementation and CAPEX Realization
Progress for H2 2025
4. IT Operation Updates for H2 2025
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Duties and Responsibilities of the Credit 5. Submitting periodic written reports to
Policy Committee the Board of Commissioners regarding
the supervision and evaluation of the
A. Credit Policy Sub-Committee (KKP) implementation of the Bank’s Credit Policy,
The Credit Policy Sub-Committee (KKP) is and the results of monitoring and evaluation
responsible for the following key tasks: regarding the matters referred to in point 4
1. Establishing the Bank’s Credit Policy (KPB), (four) above;
particularly in relation to prudential credit 6. Developing and recommending
principles, for submission to the Board of improvements for the execution of the Bank’s
Commissioners for approval. credit activities.
2. Ensuring the consistent and effective
implementation of the Bank’s Credit Policy B. Credit Procedures Sub-Committee (KPP)
while reviewing any obstacles or challenges The Credit Procedures Sub-Committee (KPP) at
in its application. BNI is tasked with the following core functions:
3. Conducting periodic reviews of the Bank’s 1. Establishing credit procedures and operational
Credit Policy at least once every three years guidelines.
and making necessary amendments or 2. Defining the Lending Model, which refers
improvements. to specific operational policies and credit
4. Monitoring and evaluating the following procedures tailored for particular market
aspects: segments, industries, or regions while
a. The overall development and quality of the adhering to prudential banking principles and
credit portfolio. Good Corporate Governance (GCG).
b. The proper exercise of credit approval 3. Formulating procedures and operational
authority. guidelines for Treasury, International
c. The accuracy of credit granting processes, Business, and Financial Institutions.
particularly for related parties and large
corporate debtors. Structure and Membership of the Credit
d. Compliance with Legal Lending Limits Policy Committee
(BMPK), Good Corporate Governance The Credit Policy Committee (KRB) comprises
(GCG), and Risk Management members from the Board of Directors, along with
Implementation. executive officers one level below the Board, who
e. Adherence to regulatory and legal are appointed by decree. The membership structure
provisions in credit operations. of KRB is formalized through a Board of Directors
f. The resolution of non-performing loans in Decree, which also determines the roles of the
line with the Bank’s Credit Policy. Chairperson, Vice Chairperson, and Committee
g. The Bank’s efforts in maintaining an Members.
adequate level of credit loss provisions.
As of December 31, 2024, the structure, membership,
and voting rights within the Credit Policy Committee
are outlined in Board of Directors Decree No.
KP/170/DIR/R dated April 29, 2024, regarding the
Restructuring of the Credit Policy Committee (KRB):
A. Credit Policy Sub-Committee (KKP)
Position in the Committee Filled In by Voting Rights Status
Chairman President Director Holds voting rights
Vice Chairman Deputy President Director Holds voting rights
Secretary Policy Governance Division Head (also permanent member) Holds no voting rights
Permanent Member at the 1. Wholesale & International Banking Director Holds voting rights
Director & SEVP level 2. Retail Banking Director
(Voting member) 3. Enterprise & Commercial Banking Director
4. Network & Services Director
5. Risk Management Director
6. Technology & Operations Director
7. SEVP Remedial & Recovery
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2024 Report Profile Analysis on Company Performance Functions
Position in the Committee Filled In by Voting Rights Status
Permanent Member at the Board Human Capital & Compliance Director* Holds no voting rights
of Directors level
(Non-voting member)
Permanent Member at the 1. Enterprise Risk Management Division Head Holds no voting rights
Division/Unit/Functional Unit 2. Operational Risk Management Division Head
level 3. Compliance Division Head
(Non-voting member) 4. Internal Audit Unit Head
Non Permanent Member Sector Director/SEVP/Division Head/Unit/Functional Unit Holds no voting rights
(Non-voting member related to the topic of discussion
*) Specifically, Human Capital & Compliance Director has special duties and responsibilities as regulated in the Committee's Work Guidelines.
B. Credit Procedure Sub-Committee (KPP)
Position in the Committee Filled In by Voting Rights Status
Chairman President Director Holds voting rights
Vice Chairman Human Capital & Compliance Director Holds voting rights
Secretary Policy Governance Division Head (also a permanent member) Holds no voting rights
Permanent Member at the 1. Risk Management Director Director Holds voting rights
Director & SEVP level 2. Sector Director (in accordance with the proposing unit and/
(Voting member) or according to the discussion topic)
3. SEVP Operations
Permanent Member at the Board 1. Enterprise Risk Management Division Head Holds no voting rights
of Directors level 2. Operational Risk Management Division
(Non-voting member) 3. Compliance Division Head
4. Internal Audit Unit Head
5. Credit Operations Division Head**
6. Banking Operations Division Head**
7. Division Head/Unit/Unit related to the meeting material
Non Permanent Member Sector Director/SEVP/Division Head/Unit Head related to the Holds no voting rights
(Non-voting member topic of discussion
**) Units that have functions in accordance with the topic of discussion.
Term and Duration of Service for the Credit Independence Statement of the Credit Policy
Policy Committee Committee
The tenure of the members of the Credit Policy Sub- The Credit Policy Committee is fully capable
Committee (KKP) is determined in alignment with of performing its duties, responsibilities, and
their respective structural terms at BNI. authority professionally and independently, without
interference from any party that is not in accordance
Profile of the Chairperson and Members of with applicable laws and regulations. All members
the Credit Policy Committee of the Credit Policy Committee declare that they
Comprehensive information on the profiles of the meet the independence criteria and are capable of
members of the Credit Policy Committee (KKP) is carrying out their responsibilities independently,
detailed in the Company Profile Chapter, under the upholding the best interests of the Bank, and
subchapters Profile of the Board of Directors, Profile remaining uninfluenced by any external party.
of the Senior Executive Vice President (SEVP), and The Independence Statement of the Credit Policy
Profile of Executive Officers. Committee is disclosed in the Integrity Pact, which
is periodically updated and signed by all committee
Certification of the Credit Policy Committee personnel.
BNI ensures that all personnel of the Credit Policy
Committee meet the required qualification standards
and competency certifications in accordance with
prevailing regulations. In 2024, the Credit Policy
Committee participated in a certification program.
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Meetings of the Credit Policy Committee 3. If necessary, the sub-committee has the right
to invite divisions or units outside the sub-
Meeting Implementation Policy committee to attend meetings as resource
The policies and procedures for conducting Credit persons to discuss specific issues relevant to
Policy Committee meetings are as follows: their expertise.
1. The sub-committees hold meetings at designated 4. The sub-committee may schedule urgent
locations, times, and dates to allow all members meetings when required to address critical issues
to arrange their attendance. The meeting that need immediate decisions. Decisions made
frequency is as follows: by the sub-committee are implemented through
a. The Credit Policy Sub-Committee (KKP) meets the Sub-Committee Secretary. Additionally,
at least once a year or as needed. the sub-committee may hold limited meetings
b. The Credit Procedures Sub-Committee (KPP) with relevant divisions or units to formulate
meets at least once every three months or as operational policies that align with established
needed. sub-committee policies.
2. If the Chairperson and Vice Chairperson are 5. A quorum is achieved if more than half of the
unable to attend, a Substitute Chairperson may permanent members at the Board of Directors and
be appointed through a Replacement Director SEVP level are present, including the presence of
mechanism or by issuing an assignment letter. the Chairperson and/or Vice Chairperson of the
sub-committee.
Meeting Frequency and Attendance
A. Credit Policy Sub-Committee (KKP)
In 2024, BNI held one meeting of the Credit Policy Sub-Committee (KKP), attended by the Board of
Directors and committee members. More detailed information regarding the implementation of the KKP
Sub-Committee Meeting and the attendance level of committee members is presented in the following
table:
No Date Meeting Agenda Attendance Quorum
1 June 14, 2024 Bank Credit Policy Review (KPB) - 2024 100%
B. Credit Procedure Sub-Committee (KPP)
In 2024, BNI held 14 KPP Sub-Committee meetings attended by the Board of Directors and committee
members. More detailed information on the implementation of KPP Sub-Committee Meetings and the
level of attendance of committee members in these meetings is described in the following table:
Attendance
No. Date Meeting Agenda Quorum
(%)
1 January 2, 2024 Review of Investment Credit Facility Provisions for Plantation Core Partnership 100%
Scheme Plasma
2 February 2, 2024 Review of Credit Granting Period & Credit Restructuring Period 100%
3 February 7, 2024 Temporary Individual Decision-Making Authority for Business Banking 100%
Credit Decision Officials and Remedial & Recovery in Corporate, Enterprise,
Commercial, Retail Productive and Consumer Segments
4 February 21, 2024 Review of Collateral CEF in the Form of Counter Guarantee from Credit 100%
Insurance Companies/Credit Guarantees or Similar Products and Review of CEV
Controlled Fulfillment in Calculation of Collateral Adequacy Requirements for
Working Capital Credit (KMK) or Other Working Capital
5 March 22, 2024 Credit Procedure Committee (KPP) Regarding Review of Facility Grant 100%
Procedures through the Supply Chain Financing (SCF) Scheme
6 May 26, 2024 Credit Procedure Committee (KPP) Bond Collateral Credit (BCC) Facility 100%
Provisions
7 June 19, 2024 Review of Foreign Exchange Transaction Provisions with Customers 100%
8 May 8, 2024 Review of Counterparty Limit Facility Provisions for Financial Institutions (Banks) 100%
9 August 21, 2024 Use of Dollar Value 01 (DV01) as the Basis for Calculating Open Position Limit 100%
for Fair Value Through Profit and Loss (FVTPL) Securities Transactions Review of
Transaction Authority
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Attendance
No. Date Meeting Agenda Quorum
(%)
10 August 27, 2024 Committee Credit Procedure (KPP) Provisions for Calculation of Non-IMB/PBG 100%
Buildings as Collateral and Binding of Collateral for Inventory and Receivables
outside Notarial Fiduciary in the Retail Productive Segment
11 September 23, 2024 Review and Preparation of Depo+ (DepoPlus) and Digital Options Transaction 100%
Provisions
12 November 6, 2024 Review of CMOB PP regarding Write-off of Non-Principal Interest and Costs 100%
(BDO)
13 November 8, 2024 Authority to Decide on Credit Restructuring in the Remedial & Recovery Unit of 100%
the Retail Productive Segment
14 November 20, 2024 Credit Procedure Committee (KPP) regarding Review of Non-Bank Financial 100%
Institution (NBFI) Company Guidelines
Training and Competency Enhancement of 6. House Limit
the Credit Policy Committee in 2024 7. Clean Basis and Negative Pledge
In 2024, the Chairperson and members of the Credit 8. Exceptions to Credit Policy.
Policy Committee participated in various training
programs, seminars, and workshops to maintain B. Credit Procedures Sub-Committee (KPP)
their expertise and competencies in supporting their The Credit Procedures Sub-Committee (KPP)
daily responsibilities. Detailed information on this has set its work plan for 2025, which includes a
matter is outlined in the Company Profile Chapter, review of credit procedures.
under the subchapter on Competency Development
Policy, in the discussion titled Competency
Development Based on Job Level and Gender
Equality in 2024. Additionally, relevant details are
Human Capital Committee
included in the Corporate Governance Chapter, (KHC)
under the subchapter on the Board of Directors,
in the discussion titled Training and Competency The Human Capital Committee (KHC) is one of BNI’s
Enhancement. permanent committees, authorized to formulate
human capital management strategies aligned with
Implementation of the Credit Policy BNI’s vision, mission, and strategy to develop high-
Committee’s Duties in 2024 performing and competent human resources.
A. Credit Policy Sub-Committee (KKP) The Human Capital Committee consists of two sub-
In 2024, the Credit Policy Sub-Committee (KKP) committees:
carried out its duties and responsibilities in A. Human Capital Strategy & Policy Sub-Committee
accordance with its functions, while taking into (HSP)
account market conditions and the principles of B. Executive Talent Sub-Committee (ETC)
prudence.
Human Capital Committee Charter
B. Credit Procedures Sub-Committee (KPP) The Human Capital Committee (KHC) operates
Throughout 2024, the Credit Procedures Sub- under a charter that defines its membership,
Committee (KPP) executed its responsibilities structure, authority, duties, responsibilities,
and implemented its work programs in line with meetings, activities, and governance procedures.
its designated duties. The KHC Charter was established by the Board of
Directors through Decree No. KP/351/DIR/R dated
Work Plan of the Credit Policy Committee for August 15, 2024, and is periodically reviewed to
2025 ensure alignment with prevailing regulations and
the Bank’s needs.
A. Credit Policy Sub-Committee (KKP)
The Credit Policy Sub-Committee (KKP) has Duties and Responsibilities of the Human
prepared its work plan for 2025, which includes Capital Committee
the following key focus areas
1. Collateral Adequacy Ratio and Self-Financing A. Human Capital Strategy & Policy Sub-
2. Credit Tenure Committee (HSP)
3. Consultation with the Board of Commissioners The Human Capital Strategy & Policy Sub-
4. Non-Principal Write-Offs Committee is responsible for setting the strategic
5. Installment-Based Loan Repayment direction for human capital management in
alignment with BNI’s overall strategy.
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B. Executive Talent Sub-Committee (ETC) of Directors, who are appointed to the committee.
The Executive Talent Sub-Committee (ETC) is The membership structure of KHC is determined
responsible for managing the talent cycle for through a Board of Directors’ Decree, which also
Division Heads, Regional Manager, Overseas establishes the appointment of the Chairperson,
Offices General Manager, and equivalent Vice Chairperson, and committee members.
positions. This includes the appointment of
management teams within subsidiaries, in Based on the Board of Directors’ Decree No.
accordance with applicable governance and KP/351/DIR/R dated August 15, 2024, regarding
authority structures. the Structuring of the Human Capital Committee
(KHC), the composition, membership, and voting
Structure and Membership of the Human rights status of the Human Capital Committee as of
Capital Committee December 31, 2024, are as follows:
The Human Capital Committee (KHC) comprises
members of the Board of Directors, along with
one level of Executive Officers below the Board
A. Human Capital Strategy & Policy Sub-Committee (HSP)
Position in the Committee Filled In by Voting Rights Status
Chairman President Director Holds voting rights
Secretary Human Capital Strategy Division Head (concurrently permanent Holds no voting rights
member)
Permanent Member at 1. Deputy President Director Holds voting rights
the Board of Directors 2. Human Capital & Compliance Director
level (voting member) 3. Finance Director
Anggota tetap 1. SEVP Human Capital Holds no voting rights
(non-voting member) 2. Human Capital Services Division Head
3. BNI University Head
4. Human Capital Business Partner Head
Non Permanent Member Director/SEVP/Division Head/Unit/Functional Unit related to the Holds no voting rights
(non-voting member) topic of discussion
B. Executive Talent Sub-Committee (ETC)
Position in the
Filled In by Voting Rights Status
Committee
Chairman President Director Holds voting rights
Secretary Human Capital Strategy Division Head (concurrently a permanent Holds no voting rights
member)
Permanent Member at 1. Deputy President Director Holds voting rights
the Board of Directors 2. All Members of the Board of Directors
level (voting member)
Permanent Member Human Capital Business Partner Head (as proposer) Holds no voting rights
at the Division/Unit/
Functional Unit level
(Non-voting member)
Non Permanent Member SEVP related to the discussion topic Holds no voting rights
(non-voting member)
Term and Tenure of the Human Capital Committee
The tenure of the Human Capital Committee members follows the respective structural tenure periods
within BNI.
Profile of the Chairperson and Members of the Human Capital Committee
Comprehensive information on the profiles of the Human Capital Committee (HC) members is detailed
in the Company Profile Chapter, under the subchapters Board of Directors Profile, Senior Executive Vice
President (SEVP) Profile, and Executive Officers Profile.
2024 Annual Report
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Certification of the Human Capital 2. If the Chairperson is unable to attend, a Substitute
Committee Chairperson may be appointed through a
BNI ensures that all personnel within the Human Replacement Director mechanism or via an
Capital Committee (HC) meet the required official assignment letter.
qualification standards and competency 3. The Committee may schedule ad hoc meetings
certifications in accordance with applicable if urgent issues require immediate resolution.
regulations. In 2024, the Human Capital Committee It may also hold limited meetings with relevant
successfully participated in certification programs. Divisions/Departments/Functional Units to
formulate operational policies in alignment with
Independence Statement of the Human the established committee policies.
Capital Committee 4. If deemed necessary, the Committee has the right
The Human Capital Committee (HC) at BNI carries to invite other Divisions/Departments/Functional
out its duties, responsibilities, and authority Units outside the committee membership
professionally and independently, free from any to attend meetings as resource persons for
undue influence that contradicts prevailing laws discussions on specific issues within their areas
and regulations. The committee’s independence of expertise.
statement is formally documented in an *Integrity 5. A quorum is met when more than half of the
Pact*, which is periodically reviewed and signed by permanent members at the Board of Directors
all committee personnel. level are present, including the presence of the
Committee Chairperson.
Meetings of the Human Capital Committee
Frequency and Attendance Rate
Meeting Policy
The policies and procedures for holding Human A. Human Capital Strategy & Policy Sub-
Capital Committee meetings at BNI are as follows: Committee (HSP)
1. The Human Capital Committee (KHC) must In 2024, BNI held two meetings of the Human
convene at least twice a year or as needed at a Capital Strategy & Policy Sub-Committee (HSP),
predetermined location, date, and time to ensure attended by the Board of Directors and committee
all members can schedule their attendance. members. Detailed information on the Human
Capital Committee meetings and the attendance
rate of its members is presented in the following
table:
Attendance
No. Date Meeting Agenda Quorum
(%)
1 February 26, 2024 Determination of Employee Performance Assessment, Employee Classification 100%
and Annual Bonus
2 October 14, 2024 Kickoff Human Capital Roadmap BNI 96%
B. Executive Talent Sub-Committee (ETC)
In 2024, BNI held 12 meetings of the Executive Talent Sub-Committee (ETC), attended by the Board of
Directors and committee members. Detailed information on the Human Capital Committee meetings and
the attendance rate of its members is presented in the following table:
Attendance
No. Date Meeting Agenda Quorum
(%)
1 January 29, 2024 Promotion/Rotation Mutation of employees Division Head/Regional Manager/ 100%
Overseas Office General Manager/equivalent, including the determination of
management in Subsidiary Companies
2 February 19, 2024 Promotion/Rotation Mutation of employees Division Head/Regional Manager/ 100%
Overseas Office General Manager/equivalent, including the determination of
management in Subsidiary Companies
3 February 22, 2024 Determination of Nominated Talent BUMN Financial Services Cluster 100%
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Attendance
No. Date Meeting Agenda Quorum
(%)
4 March 5, 2024 Promotion/Rotation Mutation of employees Division Head/Regional Manager/ 100%
Overseas Office General Manager/equivalent, including the determination of
management in Subsidiaries
5 April 1, 2024 Promotion/Rotation Mutation of employees Division Head/Regional Manager/ 100%
Overseas Office General Manager/equivalent, including the determination of
management in Subsidiaries
6 May 20, 2024 Promotion/Rotation Mutation of employees Division Head/Regional Manager/ 100%
Overseas Office General Manager/equivalent, including the determination of
management in Subsidiaries
7 May 28, 2024 Promotion/Rotation Mutation Division Head/Regional Manager/Overseas Office 95%
General Manager/equivalent employees, including management appointments
at Subsidiaries
8 June 10, 2024 Promotion/Rotation Mutation Division Head/Regional Manager/Overseas Office 86%
General Manager/equivalent employees, including management appointments
at Subsidiaries
9 July 15, 2024 Evaluation of Acting Officers (PJ) & Grade Evaluation of Division Head/Regional 91%
Manager/Overseas Office General Manager/equivalent employees
10 September 24, 2024 Promotion/Rotation Transfer of Division Head/Regional Manager/Overseas Office 92%
General Manager/equivalent employees, including management appointments
at Subsidiary Companies
11 October21, 2024 Promotion/Rotation Transfer of Division Head/Regional Manager/Overseas Office 91%
General Manager/equivalent employees, including management appointments
at Subsidiary Companies
12 December 2, 2024 • Promotion/Rotation Transfer of Division Head/Regional Manager/Overseas 95%
Office General Manager/equivalent employees, including management
appointments at Subsidiary Companies
• Evaluation of Acting Officers (PJ) & Grade Evaluation of Division Head/
Manager
Training and/or Competency Development 3. Conducting performance evaluations for Acting
of the Human Capital Committee in 2024 Officials (PJ) and Grade Evaluations for Division
In 2024, the Chair and members of the Human Heads, Regional Heads, Overseas Branch
Capital Committee (KHC) participated in various Heads, or equivalent positions, including the
training sessions, seminars, and workshops to appointment of management in subsidiaries
maintain their expertise and competencies in under the applicable governance framework.
support of their daily responsibilities. Detailed 4. Designating Nominated Talent for State-Owned
information regarding these activities is outlined Enterprises (SOEs) Financial Services Cluster.
in Chapter: Company Profile, under the sub-section 5. Launching the Human Capital Roadmap 2025–
Competency Development Policy, in the discussion 2029.
titled Competency Development Based on Job Level
and Gender Equality in 2024, as well as in Chapter: Human Capital Committee Work Plan for
Corporate Governance, under the sub-section Board 2025
of Directors, in the discussion titled Training and/or The Human Capital Committee (KHC) has formulated
Competency Development. its 2025 work plan, aligned with BNI’s Human Capital
Roadmap, which includes:
Implementation of Human Capital 1. Establishing Employee Performance Assessment,
Committee Duties in 2024 Employee Classification, and Annual Bonus
Throughout 2024, the Human Capital Committee policies.
(KHC) has carried out its responsibilities, including: 2. Managing the promotion, rotation, and transfer
1. Establishing Employee Performance Assessment, of Division Heads, Regional Heads, Overseas
Employee Classification, and Annual Bonus Branch Heads, or equivalent positions, including
policies. the appointment of management in subsidiaries,
2. Managing the promotion, rotation, and transfer in accordance with applicable governance and
of Division Heads, Regional Manager, Overseas authority.
Office General Manager, or equivalent positions, 3. Designating Nominated Talent for SOEs.
including the appointment of management
in subsidiaries, in accordance with applicable
governance and authority.
2024 Annual Report
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Performa Management Company Management Discussion and Business Support
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Subsidiaries Committee (KPA) Duties and Responsibilities of the
Subsidiaries Committee
As one of BNI’s permanent committees, the The duties and responsibilities of the Subsidiaries
Subsidiaries Committee (KPA) holds the authority to Committee include:
establish and oversee policies and corporate actions 1. Defining strategies and targets for subsidiaries.
related to BNI’s subsidiaries. Its primary objective 2. Establishing business initiatives for BNI’s capital
is to develop subsidiaries that are competitive and participation in subsidiaries.
sustainable. The KPA plays a crucial role in ensuring 3. Approving Corporate Actions and capital
that subsidiaries grow in alignment with BNI’s participation within BNI Incorporated.
vision by monitoring their performance, enforcing 4. Evaluating financial performance of subsidiaries.
good corporate governance, and fostering synergy 5. Setting remuneration policies for subsidiary
between the parent company and its subsidiaries to management.
enhance competitiveness and long-term growth. 6. Approving Subsidiaries’ Annual Budget and
Business Plan (RKAP).
Subsidiaries Committee Charter 7. Determining the execution and agenda of
In fulfilling its functions and responsibilities, all General Meetings of Shareholders (GMS) for
members of the Subsidiaries Committee adhere to subsidiaries.
the Subsidiaries Committee Charter, which serves 8. Appointing Proxies to represent BNI as a
as a working guideline. This charter clearly defines Shareholder in subsidiaries.
the structure, authority, duties and responsibilities,
meeting procedures, activities, and operational Structure and Membership of the
framework of the Subsidiaries Committee. The Subsidiaries Committee
Subsidiaries Committee Charter was established by The Subsidiaries Committee consists of members
the Board of Directors through Decree No. KP/067/ from the Board of Directors, along with designated
DIR/R dated March 7, 2022, and is periodically executive officers at one level below the Board of
reviewed to ensure its alignment with applicable Directors. The committee’s membership structure
regulations and the Bank’s evolving needs. The is determined by a Board of Directors Decree,
currently valid Subsidiaries Committee Charter which also serves as the official appointment of
remains relevant to current conditions. the Chairperson, Vice Chairperson, and Committee
Members.
Based on Board of Directors Decree No. KP/067/DIR/R dated March 7, 2022, concerning the structuring of the
Subsidiaries Committee (KPA), and the subsequent revision of the committee’s membership as outlined in
Memo CDV No. CDV/2/786/R dated August 15, 2024, regarding the Updated Membership Structure of the
Subsidiaries Committee (KPA), the structure, membership, and voting rights of the Subsidiaries Committee,
as of December 31, 2024, are as follows:
Position in the Committee Filled In by Voting Rights Status
Chairman President Director Holds voting rights
Vice Chairman Deputy President Director Holds voting rights
Secretary Subsidiaries Management Division Head Holds no voting rights
Permanent Member at the 1. Finance Director Holds voting rights
Director & SEVP level 2. Risk Management Director
(Voting member) 3. Director of Subsidiary Company Development related to the
material to be discussed
Permanent Member at the Board Human Capital & Compliance Director* Holds no voting rights
of Directors level
(Non-voting member)
Non Permanent Member at the Board of Directors & SEVP related to the material present as Holds no voting rights
Board of Directors level invitees
(Non-voting member)
*)
Specifically, Human Capital & Compliance Director has specific duties and responsibilities that are regulated in the committee’s work guidelines.
896 Transforming the Future, Empowering Indonesia
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Period and Term of Office of Subsidiary Subsidiary Committee Meeting
Committee
The term of office of the KPA Committee membership Meeting Implementation Policy
is determined following each structural term of The policy and procedures for implementing BNI
office at BNI. Subsidiary Committee meetings are as follows:
1. The Committee holds meetings at least 4 (four)
Profile of the Chairman and Members of the times in 1 (one) year or according to needs
Subsidiary Committee at a certain place, time and date that has been
Information on the profile of the members of the determined so that all members can arrange
Subsidiary Committee has been described in full in their attendance time.
the Company Profile Chapter, Sub-chapter Profile 2. The Committee can schedule a sudden meeting
of the Board of Directors, Sub-chapter Profile of the considering the importance of the problem that
Senior Executive Vice President (SEVP) and Sub- must be decided immediately. The decision of
chapter Executive Officers. the Committee is then implemented through the
Committee Secretary. In addition, the Committee
Subsidiary Committee Certification can hold a limited meeting with the relevant
BNI ensures that all personnel of the Subsidiary Division/Unit and formulate operational policies
Committee have met the qualification standards that are in line with the established Committee
and competency certification in accordance with policy.
applicable provisions. In 2024, the Subsidiary 3. If necessary, the Committee has the right to
Committee has participated in the certification invite Divisions/Units/Functional Units outside
program. the Committee members to attend the meeting
according to their competence.
Subsidiary Committee Independence 4. The quorum for the committee meeting is
Statement achieved if it is attended by at least more than
BNI ensures that all members of the Subsidiary 1/2 (half) of the permanent members at the Board
Committee always carry out their duties and of Directors level in which the Chairperson and/
responsibilities objectively and independently. The or Deputy Chairperson of the Committee are
Subsidiary Committee Independence Statement present.
has been disclosed in the Integrity Pact which is
periodically updated and signed by all committee
personnel.
Frequency and Attendance Level
In 2024, BNI held 3 (three) meetings of the Subsidiary Committee attended by the Board of Directors and
committee members. More detailed information on the implementation of the KPA Committee Meeting and
the level of attendance of committee members in the meeting is described in the following table:
Attendance Quorum
No. Date Meeting Agenda Notes
(%)
1 June 10, 2024 Proposed Agenda for PA 100 Approval of the Proposed Agenda for
AGMS for Fiscal Year 2023 the AGMS of Subsidiary Company
for the Financial Year 2023.
2 June 10, 2024 Proposal for Approval of 100 Approval of changes in the term of
Changes in the Term of office of the management of BNI
Office of the Management of subsidiaries and ownership through
Subsidiary Companies subsidiary companies
3 June 10, 2024 2023 Judiciary Proposal 100 Consultation for the judiciary of the
and 2023 Tantiem & 2024 subsidiaries for the achievement of
Remuneration of Subsidiary the year 2023.
Companies
4 August 12, 2024 Performance Review of 100 Performance review of the
Subsidiary Companies 1H- subsidiaries› performance in 2024.
2024
5 November 18, 2024 Subsidiary Companies 100 Consultation for the preparation of
Business Plan Proposal 2025 the Subsidiary Company Business
Plan 2025.
6 November 18, 2024 Approval of Recovery Plan & 100 Approval of hibank’s recovery plan
Consultation on Resolution and resolution plan consultation.
Plan hibank 2025
2024 Annual Report
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2024 Report Profile Analysis on Company Performance Functions
Training and/or Competency Improvement Implementation of Duties of the Committee
of FTC Committee in 2024 on Subsidiary Companies in 2024
In 2024, the chairman and members of the FTC Throughout 2024, the Committee on Subsidiary
Committee have participated in a number of training Companies has carried out its duties in accordance
activities/seminars/workshops in order to maintain with its established responsibilities.
their level of expertise and competence to support
the implementation of their daily duties. Information Work Plan of the Committee on Subsidiary
related to this matter has been described in the Companies in 2025
Company Profile Chapter, Competency Development The Subsidiary Companies Committee has
Policy Subchapter in the discussion entitled established a work plan for 2025 as follows:
Competency Development Based on Position Level 1. Proposed Agenda of Annual General Meeting of
and Gender Equality in 2024, as well as in the Shareholders (AGMS) of Subsidiary Companies
Corporate Governance Chapter, Board of Directors for Financial Year 2024
Subchapter, in the discussion entitled Training and/ 2. Judiciary of Subsidiary Companies for the
or Competency Improvement. achievement of 2024
3. Performance Review of Subsidiary Companies
4. Consultation on Business Plan of Subsidiary
Company for 2026
5. Strategic plan for the development of Subsidiary
Companies
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Practices Governance Responsibility Commitment Statements
Supporting Organ
of the Board of Directors
The Board of Directors has supporting organs that Legal Basis
assist it with its executive and management duties The regulations and legislation that serve as the
and responsibilities of the Bank, including the basis for the establishment, appointment, and
Corporate Secretary, Investor Relations, Internal implementation of the Corporate Secretary at BNI
Audit Unit, Compliance Division and Enterprise Risk are as follows:
Management Division. 1. Law No. 19 of 2003 concerning State-Owned
Enterprises as stipulated in Law No. 6 of
Corporate Secretary [ACGS D.3.7] 2023 concerning Stipulation of Government
Regulations in Lieu of Law No. 2 of 2022
concerning Job Creation becomes law;
BNI has a corporate secretary whose duties include 2. Minister of State-Owned Enterprises Regulation
performing the Bank’s secretarial functions, No. PER-2/MBU/03/2023 dated March 3, 2023,
maintaining the Bank’s image, and protecting its regarding Guidelines for Governance and
interests by building effective communication and Significant Corporate Activities of State-Owned
establishing good relationships with stakeholders. Enterprises;
The Corporate Secretary also acts as a liaison officer 3. Financial Services Authority Regulation No. 35/
between the Bank and external parties such as POJK.04/2014 regarding the Corporate Secretary
capital market regulators, shareholders, the media, of Issuers or Public Companies (“POJK 35/2014”);
and other stakeholders. In carrying out its roles and 4. BNI’s Articles of Association.
functions, the Corporate Secretary must ensure the
Bank’s compliance with developments in capital Organizational Structure of The Corporate
market r, banking, and other relevant regulations Secretary
related to the Bank’s business activities. Additionally, According to the Decree of the Board of Directors
the Corporate Secretary is responsible for providing No. KP/136/DIR/R dated April 12, 2023, and the Memo
important and up-to-date information that the Board of the Corporate Development & Transformation
of Directors and the Board of Commissioners may Division No. CDV/2/364/R dated April 27, 2023, the
need from time to time as a basis for decision- organizational structure, functions, and roles of the
making. [ACGS D.3.7] Corporate Secretary at BNI are currently carried out
by the Head of the Corporate Secretary Division,
BNI ensures that the Corporate Secretary has the overseeing the following departments: Corporate
qualifications and competencies to carry out their Communication Department, Corporate Media
duties and responsibilities, as well as a commitment Intelligence & Analytics Department, Corporate
to continuous learning and improvement to enhance Event & Sponsorship Department, Corporate Social
their expertise. The Corporate Secretary is trained in Responsibility Department, Corporate Stakeholder
legal, accounting, or corporate secretarial practices Management Department, Capital Market Assurance
and stays abreast with relevant developments. & Board Governance Department, and the Office of
[ACGS D.3.8] the Board Department.
2024 Annual Report
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Position of Corporate Secretary in BNI Organizational Structure
Corporate Secretary Division
Corporate Media Corporate Capital Market
Corporate Corporate Event Corporate Social
Intelligence Stakeholder Assurance & Office of the
Communication & Sponsorship Responsibility
& Analytics Management Board Governance Board Department
Department Department Department
Department Department Department
Corporate
Capital Market
Corporate Media Corporate Event & Corporate Social Stakeholder
Assurance & Board Office of the Board
Communication Intelligence & Sponsorship Responsibility Management
Governance
Analytics
General Affairs
As outlined in the Bank’s Articles of Association, the 5. To provide information needed by shareholders
Corporate Secretary of BNI reports to the President and stakeholders related to the condition of BNI.
Director. Their appointment and dismissal procedure 6. To attend Board of Directors meetings, Board of
is based on a decision by the Board of Directors Commissioners meetings, joint meetings of the
with the knowledge and approval of the Board of Board of Directors and Board of Commissioners,
Commissioners. Their role is vital in supporting the and to prepare meeting minutes.
execution of the duties and responsibilities of the 7. To manage the Shareholders Register and
Board of Directors and the Board of Commissioners. Special Shareholders Register.
[ACGS D.3.7] 8. To be responsible for organizing the GMS.
To prepare necessary materials related to
Duties and Responsibilities of the Corporate the reports/routine activities of the Board of
Secretary [ACGS D.3.7] Directors to be presented to external parties and
In accordance with the provisions of POJK 35/2014, to prepare materials for matters requiring the
the Corporate Secretary of BNI bears the following Board of Directors’ decisions concerning BNI’s
duties and responsibilities: management;
1. To monitor developments in the Capital Market, 9. To organize meetings within the Board of
particularly the applicable laws and regulations Directors, both routine and non-routine.
in the Capital Market sector; 10. To conduct activities related to shareholders and
2. To advise the Board of Directors and the Board of stakeholders through analyst meetings, public
Commissioners on compliance with applicable expos, conference calls, non-deal roadshows,
laws and regulations in the Capital Market; and meetings with shareholders.
3. To assist the Board of Directors and the Board
of Commissioners in implementing corporate In line with POJK 35/2014 and to achieve the
governance, including: vision and mission of the Corporate Secretary,
a. Transparency of information to the public, which aligns with BNI’s vision and mission, the
including the availability of information on Corporate Secretary body of BNI has functions
the BNI website; and duties outlined in the Company’s Guidelines
b. Timely submission of reports to the Financial for the Corporate Secretary Division, including the
Services Authority (OJK); following:
c. Organizing and documenting the General
Meeting of Shareholders (GMS); 1. Capital Market Assurance and Board Governance
d. Organizing and documenting meetings of Function
the Board of Directors and/or the Board of To carry out activities related to the Corporate
Commissioners; Secretary’s role concerning applicable regulations
e. Implementing the company’s orientation in the capital market, corporate law for BNI, and
program for the Board of Directors and/or the contract law within the scope of the Corporate
Board of Commissioners. Secretary Division. The Corporate Secretary also
4. To act as a liaison between BNI and its monitors the implementation of BNI’s Good
shareholders, the Financial Services Authority, Corporate Governance (GCG) practices (GMS,
and other stakeholders. Board of Directors, and Board of Commissioners)
900 Transforming the Future, Empowering Indonesia
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Practices Governance Responsibility Commitment Statements
to ensure compliance with regulations and best 5. Corporate Social Responsibility Function
practices. To develop strategies for optimizing the
implementation, monitoring, evaluation, and
2. Corporate Communication Function realization of the Social and Environmental
To carry out internal and external communication Responsibility Program (TJSL) and community
activities, research and development of internal development.
communication tools, publication of internal
media, communication media for the Board of 6. Corporate Stakeholder Management Function
Directors, internal communication media in print To carry out activities related to institutions and
and electronic forms (BNI website and internal collaborate with relevant agencies to enhance
communication portal), and manage media BNI’s Corporate Image. The Corporate Secretary
relations. also manages activities related to the media,
establishing cooperation with mass media and
3. Corporate Media Intelligence and Analytics institutions to improve BNI’s Corporate Image.
Function
To carry out corporate media intelligence and 7. Office of the Board Function
analytics activities and manage systems and To carry out activities related to the smooth
tools related to follow-up on negative media execution of the duties of the Board of
coverage of BNI Group. Commissioners in ensuring the implementation
of GCG, supporting the needs of the Board of
4. Corporate Event and Sponsorship Function Directors, and managing secretarial activities,
To manage BNI’s sponsorship activities protocol, housekeeping, and general affairs
comprehensively, including corporate identity, activities.
BNI branding, as well as promotional activities,
and corporate events.
Corporate Secretary Profile
Okki Rushartomo
Corporate Secretary
Age
44 years old as of December 31, 2024
Nationality
Indonesian citizen
Domicile
Jakarta, Indonesia
Education
Bachelor degree in Industrial Engineering from Institut Teknologi Bandung
(2002)
Legal Basis for Appointment Other Companies
Appointed as Corporate Secretary based on the Decree of the • Assistant Vice President at PT Bank HSBC Indonesia (2010-
Board of Directors No. KP/367/DIR/R dated September 14, 2022, 2012)
and reconfirmed based on the Decree of the Board of Directors
No. KP/208/DIR/R dated May 31, 2023. Concurrent Positions
Does not hold concurrent positions either internally or
Term of Office externally at BNI.
September 19, 2022 – Present
Affiliated Relationships
Professional Certification and/or Training [ACGS D.3.8] Does not have any affiliated relationships with members of
Risk Management Competency Level 6 by the Banking the Board of Directors, Board of Commissioners, or Major/
Professional Certification Institute (2024) Controlling Shareholders.
Work Experience [ACGS D.3.8]
BNI
• Assistant Vice President in the Card Business Division at
PT Bank Negara Indonesia (Persero) Tbk (2012-2015)
• Vice President of the Card Business Division at PT Bank Negara
Indonesia (Persero) Tbk (2015-2018)
• Head of the Card Business Division at PT Bank Negara
Indonesia (Persero) Tbk (2018-2020)
• Head of the Marketing Communications Division at PT Bank
Negara Indonesia (Persero) Tbk (2020-2022)
2024 Annual Report
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Tenure of the Corporate Secretary
Mr. Okki Rushartomo effectively assumed the position of Corporate Secretary of BNI based on the Board of
Directors Decree No. KP/367/DIR/R dated September 14, 2022, and was reappointed through the Board of
Directors Decree No. KP/208/DIR/R dated May 31, 2023. He resides in Jakarta, Indonesia, and continues to
serve as the Corporate Secretary of BNI to this day.
Process for Appointment and Dismissal of Corporate Secretary
01 03
Submission of proposals Appointment and
for the Appointment Dismissal by Decree of the
and Dismissal of the Board of Directors
Corporate Secretary/Head
of Corporate Secretary
Decision of the Board
Division & decided at
of Directors Meeting
the Board of Directors
(Executive Talent Submitting a Report
Meeting (Executive Talent
Committee) is proposed to on the Appointment/
Committee)
be decided by the Board of Dismissal of the Corporate
Commissioners Secretary to OJK
02 04
On September 19, 2022, BNI submitted a report on the appointment of Okki Rushartomo as the Corporate
Secretary to the OJK (Financial Services Authority), the Indonesia Stock Exchange, and the Ministry of State-
Owned Enterprises.
Training and/or Competency Development for the Corporate Secretary in 2024 [ACGS D.3.8]
In order to enhance knowledge and competency development to support the execution of his duties, the
Corporate Secretary participated in several training programs, seminars, and workshops, both online and
offline, throughout 2024, including the following:
Title of Training/Workshop/ Date of Type of
Venue Organizer
Conference/Seminar Implementation Activity
High Level Meeting (HLM) for ACGS January 19, 2024 Indonesia Stock Focus Group Financial Services
Assessment in 2024 Exchange Building, Discussion Authority
Jakarta
One on One Meeting ACGS 2024 January 23, 2024 Indonesia Stock Workshop Indonesia Stock
Exchange Building, Exchange
Jakarta
Discussion of POJK 17 Concerning January 23, 2024 Zoom Webinar Ministry of State-
Implementation of Governance for Owned Enterprises
Commercial Banks
Discussion of Follow-up to POJK 17/2023 January 30, 2024 Zoom Webinar Himbara
Discussion of Proposed Amendments to February 6, 2024 Park Hyatt, Jakarta Forum Group Himbara
the Articles of Association of HIMBARA Discussion
Member Banks with the Ministry of SOEs
of the Republic of Indonesia
FGD related to Profile and Financial March 1, 2024 Ms Teams Focus Group Ministry of Finance
Performance of PT Bank Negara Indonesia Discussion
(Persero) Tbk
Discussion of Gratification Governance March 20, 2024 Zoom Focus Group KPK
(Sponsorship) Discussion
Socialization of Regulation Number I-I of April 26, 2024 Zoom Webinar Indonesia Stock
the Indonesia Stock Exchange Exchange
Socialization of ETAK Governance Pillars May 6, 2024 Zoom Webinar KNKG Indonesia
and Annual Report Award 2023
JK6 Risk Management Certification July 6-26, 2024 Jakarta Certification Banking Professional
Provision Certification Institute
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Title of Training/Workshop/ Date of Type of
Venue Organizer
Conference/Seminar Implementation Activity
Executive Sharing Session-Explore The July 25, 2024 Jakarta Focus Group BNI
New Experience of Leadership Discussion
Compliance Forum 2024: August 14, 2024 Jakarta Focus Group BNI-KPK
Creating an Anti-Corruption Culture Discussion
Socialization of Implementation of PDP Agustus 26, 2024 Zoom Webinar BNI
Law No.27/2022
FGD on Common Perception of Licensing October 8, 2024 Zoom Focus Group Financial Services
of Management and Ownership of Discussion Authority
Commercial Banks
The Role of Legal & Corporate Secretary in October 17-18, Intercontinental, Workshop Himbara
SOE Governance 2024 Bali
Corporate Secretary Professional November 13-14, Jakarta Workshop Indonesia Corporate
Standards 2024 Secretary Association
Socialization and Working Group on November 20, 2024 Jakarta Workshop Financial Services
Implementation of SIPELAKU Authority
FGD Roadmap Pasar Modal Berkelanjutan December 5, 2024 Jakarta FGD Financial Services
Authority
Corporate Governance Leadership Program December 5-6, Bali Training IICD
2024
Report on the Implementation of Corporate Secretary Duties in 2024
In 2024, the Corporate Secretary prepared the Corporate Secretary Report as mandated in Article 11 of OJK
Regulation No. 35/POJK.04/2014, which stipulates that:
1. The Corporate Secretary shall prepare a report periodically, at least once a year, on the implementation
of the Corporate Secretary’s functions to the Board of Directors, with a copy provided to the Board of
Commissioners.
2. Issuers or Public Companies shall disclose a brief description of the Corporate Secretary’s functions and
information regarding the education and/or training attended by the Corporate Secretary in the issuer's
or public company’s annual report.
Below is the 2024 Corporate Secretary Report for BNI, which has been submitted to the Board of Directors:
No. Function According to OJK Program Realization
1. Keeping Abreast with Regarding • Providing responses to the Financial Services Authority
the Developments in the developments in as the capital market regulator regarding the draft OJK
Capital Market the Capital Market, Regulations for 2024.
especially Capital Market • Participating in training in order to understand developments
laws and regulations in the capital market, especially laws and regulations
applicable in the capital market sector
• Attending socialization and discussions on the
implementation of Capital Market provisions and systems
2. Providing input to the Providing input to the • Reviewing and providing proposals regarding decisions
Board of Directors and Board of Directors and and/or policies of the Board of Directors and Board of
Board of Commissioners Board of Commissioners Commissioners and units under the Board of Directors,
to comply with Capital to comply with Capital based on Capital Market provisions
Market provisions Market provisions in • Disseminating changes to Capital Market provisions to
every decision-making the Board of Directors and Board of Commissioners Re-
or policy-making submitting (reminder) Capital Market regulations to the
Board of Directors and Board of Commissioners
• Assisting the Board of Directors in organizing GMS by taking
into account Capital Market regulations and best practices.
The Annual GMS held on March 4, 2024 was carried out in
accordance with applicable provisions, including voting,
attended by members of the Board of Directors and Board of
Commissioners, publication of minutes of the GMS available
on the Company’s website
• Assisting the Board of Directors in improving the quality of
corporate communication with Shareholders or Investors
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No. Function According to OJK Program Realization
Assisting the Board of • Assisting the Board of Directors in formulating corporate
Directors and Board communication policies with shareholders or investors
of Commissioners • Assisting the Board of Directors and Board of Commissioners
in implementing BNI in improving the competence of members of the Board of
Governance, including Directors and Board of Commissioners through training
guaranteeing the • Assisting the Board of Directors in preventing insider trading
rights of shareholders, by compiling the Insider Trading Company Guidelines
the functions and • Assisting the Board of Directors and Board of Commissioners
roles of the Board in implementing long-term incentives to the Board of
of Commissioners, Directors and Employees by coordinating with the Human
the functions and Capital Strategy Division and the Human Capital Services
roles of the Board of Division
Directors, stakeholder • Improving the implementation of information disclosure,
participation, namely in addition to the website, the Company uses other
information disclosure media, namely Twitter, Facebook, Instagram, LinkedIn, and
YouTube.
3. Assisting the Board of Implementation of The Company submits periodic and incidental reports to
Directors and Board of orientation programs regulators through reporting delivery media as regulated by
Commissioners in the for the Board of each regulator
Implementation of BNI Directors and/or Board
Governance of Commissioners of
BNI Others related to the
implementation of GCG
4. Liaison between Issuers Implementing strategies • Assisting the Board of Directors in organizing Board of
and Shareholders to improve the quality Directors Meetings, Board of Commissioners Meetings, and
of Issuers or Public of BNI’s communication Board of Directors Meetings with the Board of Commissioners
Companies, Financial with all stakeholders periodically in accordance with applicable provisions.
Services Authority, and • All Minutes of Board of Directors Meetings, Board of
Other Stakeholders Commissioners Meetings and Board of Directors Meetings
with the Board of Commissioners have been well
documented, in hardcopy and softcopy
Implementing strategies Implementing an Orientation Program for the Board of
to improve the quality Directors and/or Board of Commissioners with discussions
of BNI’s communication related to:
with all stakeholders • Vision, mission, organizational structure of the Company,
business activities, and operational networks
• Annual Report, Company Work Plan and Budget (RKAP) and
Bank Business Plan (RBB), Company Code of Ethics, BNI
Work Culture, Board of Commissioners Work Procedures
Guidelines, Good Corporate Governance Policy, and
Company Articles of Association
• Good Corporate Governance (concurrent positions, share
ownership and independent commissioners);
• Duties, authorities and responsibilities of the Board of
Commissioners and Board of Directors, delegation of
authority and limitations of authority of the Board of
Commissioners in carrying out supervisory duties towards
the company based on applicable laws and regulations
• Committees under the Board of Directors and Board of
Commissioners that are formed and directly responsible
to the Board of Commissioners, the Secretary of the Board
of Commissioners and the Secretariat of the Board of
Commissioners that assist in the smooth running of the
Board of Commissioners’ duties
• Remuneration and facilities provided to members of the
Board of Directors and Board of Commissioners Together
with the Compliance Division, prepare a Self-Assessment
Report on the Implementation of GCG in the Company
• GCG Commitment/Integrity Pact of the Board of Directors
and Board of Commissioners
• GCG Socialization
• Stock Management
• Disclosure of Share Ownership by the Company’s Board of
Directors and Board of Commissioners
• Remuneration of the Board of Directors and Board of
Commissioners
• Rewards and GCG Assessments from External Parties related
to the Corporate Secretary Function
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Furthermore, the Corporate Secretary also ensures public transparency by disseminating information
through the mass media, the IDX website, and BNI’s official website in both Indonesian and English. A more
detailed disclosure of this report is outlined in the Sub-Chapter on Transparency of Report Delivery.
Throughout 2024, the Corporate Secretary has submitted reports to the IDX and OJK in a timely manner.
Broadly speaking, these reports can be categorized into Periodic Reports and Incidental Reports.
Periodic Reports
The Periodic Reports submitted by BNI’s Corporate Secretary to the IDX and/or OJK in 2024 are detailed as
follows:
Report Number of
No. Report Type Addressed to
Period Reports
1. Monthly Report of Securities Holder Registration FSA and IDX Monthly 12
2. Consolidated Financial Statements of Bank and Subsidiaries FSA and IDX Quarter 4
(Unaudited)
3. Annual Financial Statements (Audited) FSA and IDX Annual 1
4. Annual Report (including Bank Governance Report and Integrated FSA and IDX Annual 1
Governance Report of BNI Financial Conglomerate)
5. Sustainability Report FSA and IDX Annual 1
6. Annual Rating Result Report FSA and IDX Annual 1
7. Annual Report of Parent Entity and Subsidiaries (Report of LJK which is FSA Annual 1
part of BNI Financial Conglomerate)
8. Report of Detailed List of Related Parties FSA Semiannual 2
9. Report of Results of Annual Public Expose Implementation IDX Annual 1
10. Report of List of 10 Largest Shareholders FSA and IDX Quarter 4
11. Company Performance Report (Earning Call) FSA and IDX Quarter 4
12. Announcement Report of Annual General Meeting of Shareholders FSA and IDX Annual 1
13. Invitation Report of Annual General Meeting of Shareholders FSA and IDX Annual 1
14. Report of Implementation of Annual General Meeting of Shareholders FSA and IDX Annual 1
15. Report on the Implementation of Cash Dividend Payment FSA and IDX Annual 1
Incidental Reports carried out by the Investor Relations Division
In addition to regular reports submitted periodically, essentially form part of the Bank’s corporate public
BNI complies with regulations regarding information relations activities.
disclosure by submitting incidental reports to
regulators (OJK and/or IDX). In 2024, the Corporate Functions and Main Duties of Investor
Secretary submitted a total of 33 (thirty three) Relations
incidental reports to regulators. Details of these The investor relations function at BNI has been
reports are elaborated in the Subsection on Report effectively operational since BNI became a publicly
Transparency. listed company through an Initial Public Offering
(IPO) in 1996. In accordance with regulations
Information on both Regular Reports and Incidental requiring public companies to be transparent with
Reports has also been published on BNI’s official shareholders and promote investment growth in
website at https://www.bni.co.id/id-id/investor/ the capital market, the Investor Relations function is
berita-investor/keterbukaan-informasi. essential.
BNI has had this function since becoming a public
Investor Relations company, originally under the Corporate Secretary
Division. However, in 2021, the company underwent
To maximize the Bank’s market capitalization, BNI an organizational restructuring that separated the
has established an Investor Relations Division, Investor Relations function from the Corporate
which is fully responsible for carrying out the Bank’s Secretary function. As a result, under the Board
Investor Relations functions. This unit plays a crucial of Directors’ Decree No. KP/289/DIR/R dated June
role in building and managing good relationships 28, 2021, BNI established a distinct organization
with shareholders, the capital market community, to manage the Investor Relations function. This
and other financial communities. All activities initiative was undertaken considering the growing
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importance of Investor Relations in managing 3. Represent BNI’s management in meetings with
communications between management and analysts and investors, either one-on-one or
shareholders, alongside increasing shareholder through public presentations, to communicate
interest in BNI. opinions, stances, and reactions to company
challenges and/or opportunities and to present
In line with the provisions set by BNI, the Investor strategic follow-up actions for BNI’s management;
Relations Division has the following main functions: 4. Manage activities related to BNI’s performance
1. Manage cooperation with relevant parties and ratings;
in Indonesia’s capital market, including fund 5. Monitor and analyze developments in BNI’s stock
managers, analysts, stockbrokers, investment performance, the exchange, and peer groups;
bankers, rating agencies, and members of the 6. Manage BNI’s performance database, stock
Indonesian Issuers Association (AEI); information, investor contacts, reports, mailing
2. Communicate the company’s performance and lists for fund managers, and other relevant
strategy to market analysts and investors to parties.
achieve an optimal long-term stock valuation for 7. Ensure openness, accuracy, and timely disclosure
BNI through analyst meetings, conference calls, of information to market participants.
roadshows, and related events;
Profile of Investor Relations Division Head
Yohan Setio, CFA
Investor Relations Division Head
Age
39 years old as of December 31, 2024
Nationality
Indonesian citizen
Domicile
Jakarta, Indonesia
Education
• Bachelor’s degree of Economics in Accounting from Universitas
Indonesia (2003-2006)
• Masters degree in Business Administration from University of Cambridge
(2011-2012)
Legal Basis for Appointment At Other Companies
Appointed as Head of Investor Relations Division based on Board • Senior Vice President - Head of Investor Relations at PT Bank
of Directors Decree No. KP/258/DIR/R dated June 14, 2021, and Mandiri (Persero) Tbk (2016 – 2020)
the unit name was changed to Investor Relations Division Head • Associate Director - Institutional Equity Sales at PT Mandiri
based on Board of Directors Decree No. KP/229/DIR/R dated June Sekuritas (2012 – 2016)
6, 2023. • Assistant Vice President – Equity Research Analyst at PT
Mandiri Sekuritas (2008 – 2011)
Term of Office • Officer – Global Transaction Banking at Deutsche Bank (2006 –
2021 – Present 2008)
Professional Certification and/or Training Concurrent Positions
• Banking Risk Management Certification Qualification 5 with None
Certificate No./BSMR/SKT/7223/X/2024 dated October 7, 2024
• CFA (Chartered Financial Analyst) Certification from CFA Affiliated Relationships
Institute (2012) Does not have any affiliated relationships with members of
the Board of Directors, Board of Commissioners, or Major/
Work Experience Controlling Shareholders
At BNI
• Head of Investor Relations Division (2021 – Present)
• Acting Head of the Office of Chief Economist Division (2021-
2022)
2024 Investor Relations Division Activity Report
Throughout 2024, the Investor Relations Division effectively and efficiently performed its core functions,
particularly in delivering accurate and timely information regarding the company’s performance, business
prospects, and other pertinent details required by investors, potential investors, analysts, the financial
community, and the capital markets to support informed decision-making. Investor relations activities
have been conducted in adherence to confidentiality principles and with equal treatment for all investors.
Internally, the Investor Relations Division has also worked to enhance communication with various divisions
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to strengthen alignment between BNI’s strategies investment horizon. These activities have facilitated
and the concerns of investors, thus improving the interactions between BNI and domestic as well as
overall performance of the bank. international investors or potential investors. In
2024, the frequency of activities organized by the
In line with its primary functions, the Investor Investor Relations Division, including conferences
Relations Division has also intensified monitoring and non-deal roadshows (NDR), increased compared
of BNI’s stock performance and the prevailing to 2023. This aligns with the initiative to improve the
market sentiment, while optimizing the corporate investor base by targeting regions in the Americas
rating review activities to ensure that BNI’s rating and Europe, which were previously underutilized.
remains within the investment-grade category. The
division has been actively involved in enhancing In addition to institutional investors, BNI has
the frequency and quality of information regarding consistently maintained strong relationships with
the implementation of ESG (Environmental, Social, retail investors. To enhance communication with
and Governance) aspects to investors, as well retail investors, the Investor Relations Division has
as participating in the ESG Rating Review and utilized social media platforms to provide updates to
conveying emerging ESG-related issues in the retail investors, collaborating with brokers that have
market to the relevant divisions. a large retail investor base.
Throughout 2024, BNI has conducted analyst The aforementioned initiatives are driven by the
meetings and public expos to present its annual growing enthusiasm of retail investors, which has
performance results. BNI has also actively steadily increased since the pandemic. This is also
participated in various conferences, both online and reflected in the increased number of activities
offline, as well as non-deal roadshows organized by carried out by the Investor Relations Division in 2024
securities firms or brokers, to improve the quality of compared to 2023. The following table provides
its investor base by increasing the number of top- a detailed breakdown of BNI’s Investor Relations
tier global institutional investors with a long-term activities over the past two years:
BNI Investor Relations Activity Statistics for 2024 and 2023
Investor Relations Activity 2024 2023
Analyst Meetings [ACGS C.7.3] 4 4
Public Exposes (Including Public Expose from IDX) 5 5
Non-Deal Roadshow & Conference Calls 21 12
Retail Investor Webinar/Seminar 7 3
Regular Meeting with Investors 353 365
Annual Rating Review Meetings 3 3
Total 393 392
Activities Involving Existing Shareholders [ACGS A.4.1]
Throughout 2024, the Investor Relations Division also conducted activities involving all shareholders
including institutional shareholders. During this period, BNI has invited investors and participated in the
following activities:
Date of
Activity Place of Implementation Event Description Event Mechanism
Implementation
Nomura ASEAN January 15, 2024 Kuala Lumpur Investor conference held by Offline
Conference Nomura
Earnings Call FY2023 January 26, 2024 Jakarta FY2023 performance Online
presentation
Jefferies 5th Asia March 19-21, 2024 Hong Kong Investor conference held by Offline
Forum Jefferies
Earnings Call 1Q2024 April 19, 2024 Jakarta 1Q2024 performance Hybrid
presentation
Non-Deal Roadshow May 6-21, 2024 London, Edinburgh, Non-Deal Roadshow organized Offline
Denmark, Germany, with Macquarie
Switzerland, Italy, France
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Date of
Activity Place of Implementation Event Description Event Mechanism
Implementation
Asia Conference 2024 June 12-13, 2024 Hong Kong Investor conference held by Offline
Bank of America (BoFA)
Investor Branch Visit June 20, 2024 Bali Institutional investor visit to Offline
BNI’s Bali Nusra regional office
Non-Deal Roadshow June 25-28, 2024 Kuala Lumpur and Non-Deal Roadshow held with Offline
Singapore BNI Sekuritas
Earnings Call 1H2024 August 22, 2024 Jakarta 1H2024 performance Online
presentation
ASEAN Conference August 27-28, Singapore Investor conference held by Offline
2024 2024 Macquarie
31st CITIC CLSA September 11-12, Hong Kong Investor conference held by Offline
Investors' Forum 2024 MacquarieInvestor conference
held by CLSA
Retail Webinar with September 19, Jakarta Update okay to retail investors YouTube Channel
Mirae Aset Sekuritas 2024
Market Update with October 3, 2024 Jakarta Inviting BNI Emerald Clients & Offline
BNI Emerald Clients Investors
& Investor
Earnings Call 3Q2024 October 25, 2024 Jakarta 3Q2024 performance Offline
presentation held virtually
Investor Branch Visit November 6, Jakarta Institutional investor visit to Offline
2024 BNI’s Jakarta Senayan office
23rd Annual Pacific November 20-21, Singapore Investor conference held by Offline
Summit 2024 Morgan Stanley
Macquarie Asia December 10-11, New York Investor conference held by Offline
Conference 2024 Macquarie
Non-Deal Roadshow December 12-18, USA and Canada Non-Deal Roadshow organized Offline
2024 with BNI Sekuritas
All of the above activities were attended by BNI’s existing shareholders.
Incidental Reports
In addition to regular reports submitted periodically, BNI complies with regulations regarding information
disclosure by submitting incidental reports to regulators (OJK and/or IDX). In 2024, the Corporate Secretary
submitted a total of 61 (sixty one) incidental reports to regulators. Details of these reports are elaborated in
the Subsection on Report Transparency.
Information on both Regular Reports and Incidental Reports has also been published on BNI’s official website
at https://www.bni.co.id/id-id/investor.
Investor Relations Contacts [ACGS C.10.1]
BNI Investor Relations can be contacted via:
Investor Relations
Phone : +621-8665-6800.
Address : Menara Astra, Jl. Jenderal Sudirman Kav 5-6 Jakarta.
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Internal Audit Unit [ACGS: D.3.14] a computerized Audit Management System (AMS).
This system serves as the optimal method for
collecting audit evidence and evaluating whether
To ensure the implementation of sound banking audit criteria have been properly implemented in line
operations supported by a robust control with audit objectives. Additionally, it promotes the
environment, BNI has established the Internal Audit improvement of the Bank’s internal control quality
Division (IAD) as a strategic support organ under and effectiveness while ensuring the achievement of
the Board of Directors. This division serves as a performance excellence.
strategic partner to management, fulfilling the role
of a Risk Assurance Unit (Third Line Roles) within Legal Basis and Guidelines for Internal Audit
the third line of defense in the Internal Control Implementation
System framework. In executing its role as the third All Internal Audit activities within BNI adhere to the
line, the Internal Audit Division routinely engages following regulations:
in coordination and communication with other 1) POJK No. 1/POJK.03/2019 dated January 28,
work units, fostering collaboration and mutual 2019, concerning the Implementation of Internal
contributions to create and preserve values aligned Audit Functions in Commercial Banks.
with the interests of stakeholders. 2) POJK No. 11/POJK.03/2022, regarding the
Organization of Information Technology by
The implementation of BNI’s Internal Audit function Commercial Banks.
encompasses assurance and consulting activities 3) SEOJK No. 21/SEOJK.03/2017, concerning the
that are independent and objective in nature. These Application of Risk Management in the Use of
activities aim to enhance the Bank’s value and improve Information Technology by Commercial Banks.
its operations through a systematic approach by 4) POJK No. 45/POJK.03/2020 dated October 16,
evaluating and improving the effectiveness of risk 2020, on Financial Conglomerates.
management, control mechanisms, and governance 5) International Professional Practices Framework
processes. To enhance the quality of the Bank’s (IPPF).
internal controls, Internal Audit conducts a series of
regular activities, including assessing the adequacy Internal Audit Charter
and effectiveness of risk management frameworks, BNI has established its Internal Audit Charter, formally
internal control processes, and governance, as well ratified and jointly signed by the President Director
as evaluating performance quality and providing and the Board of Commissioners through Board of
advisory services. Directors Decree No. KP/351/DIR/R dated August
15, 2024. The formulation of BNI’s Internal Audit
In carrying out monitoring activities, the Internal Charter aligns with the provisions of OJK Regulation
Audit Division (IAD) applies a risk-based audit (RBA) No. 1/POJK.03/2019 and applicable professional
approach grounded in the results of risk assessment auditing standards. The Charter is reviewed and
analysis. Consulting functions are performed both updated periodically to address the Bank’s evolving
formally and informally, involving independent requirements and regulatory developments, with
reviews of new product or activity launches (in the most recent revision finalized on August 9, 2024,
accordance with OJK regulations) and special and duly approved by the President Director and the
assignments either at management’s request or on Board of Commissioners.
IAD’s initiative. By prioritizing risk as the foundation
for audit planning and execution, the RBA approach The BNI Internal Audit Charter serves as a formal
offers a more efficient method of resource allocation written guideline that provides a reference
and facilitates the identification of issues that could framework for the Internal Audit Division (IAD) to
impact the achievement of organizational objectives. perform its functions effectively and efficiently. The
Charter encompasses key provisions, including:
In response to the rapid advancements in Vision and Mission, Structure and Position Duties
information technology, which significantly and Responsibilities, Authority, Code of Ethics,
influence organizational work environments, the Independence and Objectivity, Objectives and
Internal Audit Division (IAD) continuously innovates Scope of Audit Activities, Auditor Requirements and
both its methodologies and the use of audit tools to Development, Audit Risks and Legal Protections
enhance the effectiveness of audits across the Three for Leaders and Auditors, Audit Quality Control
Lines Model, thereby ensuring greater strength and Program, Internal Audit’s Role in Integrated
maturity. To guarantee that audits are conducted Governance, Relationships Between Internal and
systematically, effectively, and efficiently, while External Auditors.
avoiding conflicts of interest, Internal Audit utilizes
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Duties and Responsibilities of financial service institutions owned by BNI,
The Internal Audit Unit relating to the implementation of audits and
As stipulated in the BNI Internal Audit Charter, the consultations;
scope of the Internal Audit assignment is as follows: 4. Ensuring that IAD Auditors follow continuous
1. Assisting the President Director and the Board professional development and adequate training
of Commissioners in conducting supervision by in their fields in order to keep abreast of company
describing the planning, implementation and developments;
monitoring of audit results in operational terms; 5. Preparing and reviewing the internal audit charter
2. Examining and assessing the efficiency and periodically;
effectiveness of finance, accounting, operations, 6. Preparing the Annual Audit Plan and Annual
human resources, marketing, information Consultation together with the President
technology and other activities through audits; Director and Board of Commissioners approved
3. Identifying all possibilities to improve and budget allocation by considering the Audit
increase the efficiency of the use of resources Committee recommendations and monitoring its
and funds used; implementation;
4. Providing recommendations for improvements 7. Reporting significant audit findings to the
and objective information on the examination President Director and the Director overseeing the
results in the form of an Audit Report and submit compliance function to ensure prompt corrective
the report to the President Director and the actions are taken, while actively monitoring the
Board of Commissioners with copies to the Audit follow-up process;
Committee and the Director in charge of the 8. Providing periodic reports on the monitoring of
Compliance function; audit follow-up actions to the President Director
5. Providing consulting services to BNI internally and the Board of Commissioners, with copies
to add value and improve the quality of control, submitted to the Audit Committee and the
risk management, and corporate governance as Director responsible for the compliance function,
long as it does not affect the independence and and
objectivity of the IAU, and adequate resources 9. Ensuring the use of external party for internal
are available; audit activities:
6. Carrying out follow-up monitoring of audit results a. Facilitate the transfer of knowledge from
as well as periodically submit a Pending Follow- external parties to members of the Internal
up Report on Audit Results to the President Audit Division (SKAI), with consideration
Director and the Board of Commissioners with given to the temporary nature of external
copies to the Audit Committee, as well as the expert services.
Director in charge of the Compliance function; b. Does not affect the independence and
and objectivity of the Internal Audit function.
7. Conducting an in-depth audit at the request of c. The use of external services is in accordance
the Board of Directors and/or Commissioners, with the BNI Internal Audit Charter.
or as a follow-up to the general audit results of
an object or event that is suspected to contain Authority of The Internal Audit Unit
indications of violation and/or fraud if necessary. In order to the duties and responsibilities can run
8. Internal Audit works closely with work units that with optimal results, the Internal Audit Unit is given
perform other internal control functions. the authority to:
1. Have full, free and unlimited access to BNI
Duties and Responsibilities of records, information, employees, funds, assets,
The Head of Internal Audit Unit locations/areas, and other resources, including
As stipulated in the BNI Internal Audit Charter, the BNI’s subsidiaries/affiliates/financial service
scope of the Internal Audit assignment is as follows: institutions, relating to the implementation of
1. Ensuring the internal audit function is in audits and consultation;
accordance with the Internal Audit Function in 2. Conduct verification, interviews, confirmations,
Commercial Banks and the Internal Audit Code and other audit techniques with customers or
of Ethics; other parties related to the implementation of
2. Allocating audit resources, determining the audits and consultations;
objectives, scope, and audit plans or schedules 3. Communicate directly with the Board of
and techniques; Directors, the Board of Commissioners and Audit
3. Determining strategies, methodologies, tools, Committee;
audit approaches as well as implementation of 4. Conduct regular and incidental meetings with the
quality control in carrying out predetermined Board of Directors, the Board of Commissioners
main tasks, including subsidiaries/affiliates/ and the Audit Committee;
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5. Attend strategic meetings; a. Alignment with the Internal Audit Charter,
6. Request assistance from other work units or use IIA’s definition of Internal Audit, the Code of
the services of external parties in conducting Ethics, and Standards.
audits if deemed necessary; and b. The quality of audits, including supervisory
7. Coordinate and build synergistic relationships quality and adherence to internal audit
with other assurance units/functions (compliance methodology.
unit and risk management) in order to obtain c. Infrastructure, including policies and
comprehensive and optimal audit results. procedures that support Internal Audit
activities.
Audit Quality Control
The Quality Assurance and Improvement Program The 2024 periodic self-assessments were conducted
(QAIP) implemented by BNI is designed to evaluate during the period from January 1, 2023, to September
the alignment of Internal Audit activities with 30, 2024. The results showed that, overall, BNI’s
established standards and the application of the Internal Audit activities align with IPPF standards
code of ethics. This includes the development of and the code of ethics.
audit methodologies and the refinement of audit
programs to align with evolving business processes Audit Methodology
and best practices. QAIP is conducted through In carrying out its duties, Internal Audit develops
assessments or reviews, both by external and a comprehensive audit plan at the beginning of
internal parties. the fiscal year, utilizing an audit approach focused
on key risks that may affect the achievement of
External assessments or reviews are required to organizational objectives, commonly known as Risk-
be conducted at least once every three years, as Based Audit (RBA). By applying this methodology, all
stipulated in OJK Regulation No. 1/POJK.03/2019. Internal Audit activities at BNI, from audit planning,
Following the last review in 2021, BNI appointed PT execution, to reporting, are consistently based
RSM Consultant to conduct a review of the Internal on the company’s risk priorities as determined in
Audit function in 2024. The results indicated that, collaboration with operational management through
in general, the activities of BNI’s Internal Audit risk assessments. The bank ensures that all risks are
are in compliance with the Financial Services well-managed and controlled within acceptable
Authority Regulations No. 1/POJK.03/2019, No. 11/ limits, as set by management, thereby safeguarding
POJK.03/2022, No. 38/POJK.03/2016, and No. 21/ the achievement of corporate goals.
SEOJK.03/2017.
The stages of the Risk-Based Audit methodology
Internal audit quality control is carried out by the applied by BNI are as follows:
Quality Control & Report Analysis unit, which 1. Preparation of Audit and Consultation Work
conducts assessments to ensure the alignment Plans (RAT) based on Risk-Based Audit through
of BNI’s Internal Audit activities with the code of a Macro and Micro Assessment approach:
ethics and standards, referencing the International a. Macro Assessment: This assessment is based
Standards for the Professional Practice of Internal on performance indicators and the risk profile
Auditing as formulated by The Institute of Internal of BNI’s activities, referencing the Corporate
Auditors (IIA). The following approaches are Plan/General Policy of the Board of Directors
employed: (KUD), the Bank’s Business Plan (RBB 2024-
1. Ongoing Monitoring 2026), BNI’s Risk Profile, feedback from the
Ongoing monitoring aims to ensure that the Board of Directors and Senior Management,
audit process for each assignment is carried as well as issues or developments in BNI’s
out effectively, including ensuring that activities business, including results from external
from planning to audit reporting are conducted and internal audits, fraud incidents, and
in accordance with Internal Audit policies and mandatory audits as required by applicable
procedures. regulations.
2. Periodic Self-Assessments
Periodic self-assessments are conducted The goal of the Macro Assessment is to
to comprehensively evaluate Internal Audit identify critical issues for determining audit
activities, focusing on: themes/activities that will focus on business
process improvement.
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b. Micro Assessment, involving selecting Independence, Objectivity & Cooling-Off
audit targets (critical units) based on a risk Period Policy
assessment of the unit. Internal Audit auditors are required to demonstrate
c. In addition to risk-based audits, Internal a high degree of independence and professional
Audit (IAD) also conducts mandatory objectivity in carrying out their duties and
audits to comply with external/regulatory responsibilities. They must remain unaffected by
requirements. personal interests or external influences during
2. Audit Implementation, to ensure the adequacy audit and consultancy assignments. Consequently,
and effectiveness of risk management and all Internal Audit auditors are obligated to maintain
internal control, the audit process is supported by independence and objectivity in adherence to the
an audit rating methodology for risk management following provisions:
and internal control. 1. Head of Internal Audit and Auditors are prohibited
The rating scale includes satisfactory, good, from:
needs improvement, and unsatisfactory, with a. Holding authority or responsibility for, or
assessment components for credit and non- participating in, operational activities of
credit/operational activities. The audit rating BNI or its subsidiaries, affiliates, or financial
mechanism is automatically generated through service institutions owned by BNI.
the Audit Monitoring System (FAST), based b. Simultaneously performing operational tasks
on the significance level of each finding (low, or hold positions within the bank, subsidiaries,
medium, high, and critical). affiliates, or financial service institutions
3. Audit Reporting, which includes the Audit Results owned by BNI.
Report, detailing the implementation of all audit c. Initiating or approving accounting
activities, and the Audit Results Principles (PPHA), transactions, except for internal transactions.
which are reported quarterly to the Financial d. Engaging in decision-making processes
Services Authority (OJK). regarding BNI’s operational activities.
2. Internal Audit must establish provisions
To support the focus of audits and consultations governing the execution of audit assignments
for 2024, which is “Guiding business growth by to ensure objectivity and prevent conflicts of
ensuring optimal employee productivity, process interest involving auditors and Internal Audit
improvement, and IT/digital platform support,” leadership with respect to the audited entity.
and to optimize its role and function as the third Among these provisions is the implementation
line of defense responsible for the effectiveness of of a cooling-off period policy.
the bank’s internal control system, the 2024 audit
strategy is outlined as follows: In this regard, auditors are excluded from audit
1. Optimal collaboration with assurance functions assignments involving a particular entity or
such as SORX, CMP, ORM, ERM, AFR, and auditee under the following circumstances:
Subsidiary Internal Audit (SKAI). a. There are employees in the auditee unit who
2. Focus on strategic-level audits aligned with have familial relationships with the internal
stakeholder concerns and BNI’s strategic auditor up to the second degree, whether
direction for 2024. horizontal or vertical;
3. Business process improvement through b. An internal auditor has previously served
continuous monitoring and surveillance audits as an employee in the auditee unit, either
using Data Analytics, providing exception reports in a leadership or non-leadership role. Such
to delivery channels via the ASR application. auditors may be assigned to audit the unit
4. Enhancement of the Audit Management System provided that an audit of the said auditee unit
(FAST) through the Data and Technology has been conducted at least once and/or after
Refreshment Audit Management System process a minimum period of one year has elapsed;
currently being undertaken by the Information c. Internal auditors are not permitted to audit the
Technology Unit (SKTI). same auditee consecutively as team leader
for two assignments
d. Internal auditors are not allowed to audit an
object where they were previously involved
in providing consultancy services or other
assignments related to that object.
3. The Head of Internal Audit holds the authority to
determine the resources and budget necessary
to perform duties and functions in accordance
with the annual audit plan.
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4. Internal auditors are required to disclose any information or circumstances that may impair their
independence and objectivity in carrying out audit and consultancy assignments to the Head of Internal
Audit.
5. The execution and reporting processes of audit and consultancy activities are subject to review by both
internal and external parties.
6. BNI ensures that every member of the Internal Audit Unit meets the independence criteria stipulated by
applicable regulations. This independence is upheld through specifically designed audit procedures that
prevent conflicts of interest, enabling the audit process to be conducted objectively and transparently.
The Internal Audit Unit operates independently from the work units and activities it audits, allowing it to
provide professional and objective opinions to the President Director regarding the Bank’s business and
operational activities. By maintaining these independence standards, the Internal Audit Unit can deliver
accurate assessments and support the implementation of Good Corporate Governance (GCG) practices
across all of BNI’s operational activities.
Structure and Position of the Internal Audit Unit
The Internal Audit Division (IAD) at BNI is directly accountable to the President Director, with a direct
communication line (dotted line) to the Board of Commissioners, as stipulated in the Board of Directors
Decree No. KP/235/DIR/R dated June 7, 2024, concerning the Organizational Structuring of BNI, and Board of
Directors Decree No. KP/136/DIR/R dated April 12, 2023, as well as the updated IAD Organizational Structure
based on Decree No. CDV/2/1527/R dated December 21, 2023, regarding the Internal Audit Organizational
Structuring. The IAD is authorized to communicate directly and hold meetings with the Board of Directors,
the Board of Commissioners, and the Audit Committee while carrying out its duties to ensure assignments
are executed effectively and efficiently.
This policy aligns with the provisions of POJK 1/2019 and POJK No. 56/POJK.04/2015, dated December 29,
2015, regarding the Establishment and Guidelines for the Formulation of the Internal Audit Charter.
The organizational structure of the Internal Audit Unit as of December 31, 2024, is outlined in the following chart:
General Meeting of
Audit Committee Shareholders (GMS)
Board of
Commissioners
President Director
Internal Audit
Wholesale & IT Audit & Corporate Function Investigation &
Network & Retail Audit Digital & Operations Audit Development
International Business Surveillance & Subsidiaries Audit Whistleblowing
Department Audit Department Department
Audit Department Department Department System Department
Corporate & Digital -
Network & IT Strategy Corporate Audit Planning
Institutional Wholesale Investigation
Services Audit Audit Function Audit & Development
Business Audit Audit
Retail IT Apps,
Enterprise & Audit Quality
Productive Digital - Infrastructure & Subsidiaries & Whistleblowing
Commercial Control &
& Business Retail Audit Development GRC Audit System
Business Audit Report Analysis
Program Audit Audit
International Operations Monitoring &
Consumer Audit Surveillance
Business Audit Audit Counterparty
General
Services
Section
Authority for Appointment and Dismissal of the Head of the Internal Audit Unit [ACGS D.3.16]
The Head of Internal Audit is appointed and dismissed by the President Director, subject to approval from
the Board of Commissioners, taking into account the recommendations of the Audit Committee. The
appointment or dismissal must be reported to the Financial Services Authority (OJK) in person no later than
ten (10) working days after the date of the appointment or dismissal.
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The President Director may dismiss the Head of Internal Audit, with the approval of the Board of Commissioners
and based on the recommendations of the Audit Committee, if the individual fails to meet the requirements
to lead BNI’s internal audit function as stipulated by applicable regulations and/or is deemed incapable or
ineffective in performing their duties.
Head of Internal Audit Unit Profile [ACGS D.3.15]
The Internal Audit Unit is led by Johansyah effective from March 20, 2024, in accordance with the Decree of
the Board of Directors No. KP/104/DIR/R dated March 18, 2024. Johansyah’s appointment as Head of BNI IAD
has been reported to OJK based on letter No. DK/36/R & DIR/050/R dated March 20, 2024. The brief profile of
the Head of IAD is as follows:
Johansyah
Head of Internal Audit Unit
Age
43 years old as of December 31, 2024
Nationality
Indonesian citizen
Domicile
Jakarta, Indonesia
Education
• Bachelor’s degree in Law from Universitas Hasanuddin
• Master’s degree in Notary Affairs from Universitas Jayabaya
Legal Basis of Appointment Work Experience
The Board of Directors Decree No. KP/104/DIR/R dated March At BNI
18, 2024 1. Head of Internal Audit Unit (2024 – present)
2. Head of Corporate Remedial & Recovery Division (2023 –
Term of Office 2024)
March 20, 2024 - present 3. Head of Legal Division (2018 – 2023)
4. VP of Criminal Litigation and Claims (2018)
Professional Certification and/or Training 5. Civil Case Group Leader of Legal Division (2014 - 2018)
1. Certified Bank of Internal Audit (CBIA) Audit Manager- 6. MGR Corporate Recovery of PRC Division/Manager of
Qualification VI KKNI (LSPP) Corporate Credit Settlement of PSC Division (2011 - 2014)
2. Bank Internal Audit Certification Briefing Level Audit 7. Jurist/Legal Expert of Civil Case in Legal Division (2006 -
Manager (IAIB) 2011)
3. BoD-1 Top Talent Program (TOP GUN) Cohort 1 (BUMN
School of Excellence and IMD Business School) Concurrent Position
4. The Professional Service Firm leader (Cambridge Judge Does not hold concurrent positions both internally and
Business School) externally BNI
5. Banking Transformation in EMP by Harvard Business
Publishing (BNI) Affiliation Relationship
6. BUMN Muda Mentorship Program (BUMN Muda) Has no affiliation with members of the Board of Directors,
7. Executive Management Program (Korn Ferry) Board of Commissioners, or Majority/Controlling Shareholders
8. Risk Management Certification Level 1 to 4 or
Equivalent to Qualification Level 4 to 6 (Risk
Management Certification Agency)
9. Registered Curator and Administrator (AKPI)
10. Legal Risk Strategy for Credit Recovery (BNI)
11. Sworn and Registered Advocate (PERADI)
Internal Audit Human Resources Composition
In carrying out its function, Internal Audit is supported by competent human resources with adequate
qualifications. As of December 31, 2024, the number of personnel in BNI’s Internal Audit totals 205 individuals,
including the Head of Internal Audit. The selection of Internal Audit personnel consistently considers aspects
of diversity, including work experience, areas of expertise, and relevant professional certifications related
to the Internal Audit function. Below is the composition of BNI’s internal auditors as of December 31, 2024:
Number
Position
(Person)
Head of Internal Audit 1
Department Head 7
Lead Auditor 14
AVP Unit Supporting Audit 5
Senior Auditor 49
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Number
Position
(Person)
MGR Unit Supporting Audit 15
Auditor 90
AMGR Unit Supporting Audit 19
Administrative Assistant 4
Retirement Preparation Period (MPP) 1
Total 205
Internal Auditor Certification
In striving for the continuous professional development of auditors, Internal Audit is committed to
consistently enhancing the competence and knowledge of auditors who proactively participate in various
development programs and competency improvement activities. These include certified educational
programs, both national and international, as well as relevant training, seminars, and workshops that
support audit performance. This ongoing initiative is carried out consistently to ensure that the unit meets
adequate qualifications as an independent and objective work unit.
The certifications that IAD employees have obtained during 2024 (November position) are as follows:
International Professional Certification Realization in 2024
Certified Internal Auditor (CIA) 2
Certified Bank Auditor (CBA) 2
Certified Information System Auditor (CISA) 6
Certified Fraud Examiner (CFE) 1
Certified Information Security Manager (CISM) 3
Certified E-Business Professional Project Management (CEPPM) 4
Certified Ethical Hacker (CEH) 4
Computer Hacking Forensic Investigator (CHFI) 6
Information Technology Infrastructure Library (IT IL) 17
Certified Data Science for Manager (CDSM) 3
Certified Governance, Risk and Compliance Professional (GRCP) 4
Certified Governance, Risk and Compliance Auditor (GRCA) 3
Certified Integrated Policy Management Professional (IPMP) 1
Certified Integrated Data Privacy Professional (IDPP) 1
Certified in Risk and Information System Control (CRISC) 1
Certified in the Governance of Enterprise IT (CGEIT) 1
Certified in Cybersecurity (CC) 4
ISO 9001: 2015 10
ISO 2001:2015 1
ISO 37001: 2016 20
ISO 30301: 2019 1
National Professional Certification Realization in 2024
Risk Management Certification Level 1 86
Risk Management Certification Level 2 66
Risk Management Certification Level 3 6
Risk Management Certification Level 4 2
Risk Management Certification Level 5 1
Certified Bank of Internal Audit - Auditor 67
Certified Bank of Internal Audit - Supervisor 83
Certified Bank of Internal Audit - Manager 1
Certified IT Procurement Expert (CITPE) 6
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National Professional Certification Realization in 2024
Chartered Accountant (CA) 4
Credit Skill Omega 7
Compliance 1 LSPP Level Officer 1
Certified Legal Auditor (CLA) 1
Certified Internal Audit Executive (CIAE) 1
Archives Certification (ANRI) 1
Communication & Leadership Skills Certification 1
Code of Ethics for Internal Auditors 4. Competence
In carrying out their duties and responsibilities, a. Perform duties in accordance with the
Internal Audit must act professionally and uphold knowledge, skills, and experience possessed;
the established code of ethics, which must be b. Conduct audits in accordance with the
adhered to by all auditors, as follows: Application of Internal Audit Functions in
1. Integrity Commercial Banks and/or other applicable
a. Perform duties honestly, diligently, and audit standards; and
responsibly; c. Continuously improve competence.
b. Comply with laws and make disclosures in
accordance with applicable regulations and Internal Audit Meetings with the Board of
professional standards; Commissioners, the Board of Directors, and
c. Not intentionally or knowingly engage in Audit Committee
prohibited or illegal activities, nor take actions
that may damage the credibility of Internal Meeting Policy
Audit and the profession of Internal Auditors; The Internal Audit Charter stipulates that IAD has the
and authority to communicate directly and hold meetings,
d. Support the goals of BNI and Internal Audit. both regularly and incidentally, with the Board of
2. Objectivity Directors, Board of Commissioners, and the Audit
a. Not engage in activities or have relationships Committee. This is done to support the effective and
that may create a conflict of interest; smooth execution of duties. These meetings are part
b. Not accept anything that could or is perceived of the authority of the Internal Audit Unit to ensure
to affect professional judgment; the effectiveness of assignments.
c. Always exercise professional judgment in
the performance of duties in any situation or Meeting Frequency and Attendance Rate
condition; and Throughout 2024, IAD has held and attended,
d. Disclose all known facts. either as participants or by presenting, 44 (forty-
3. Confidentiality four) meetings with the Board of Directors, Board
a. Be cautious in using and safeguarding of Commissioners, Audit Committee, and other
information obtained during the performance Committees. The frequency and attendance rate of
of duties; and IAD meetings are outlined in the following table:
b. Not use information for anyone’s benefit and/
or in any way that would violate the law and/
or company regulations.
Number of Mandatory Meetings Total Attendace % Attendace
61 61 100%
Audit Committee Other Committee
Description BOD Meeting BOC Meeting
Meeting Meeting
IAD Attendance Frequency 52 times 18 times 9 times 8 times
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Meeting Agenda
In 2024, 61 (sixty-one) IAD meetings were held to discuss various agendas as described in the following
table:
No. Meeting Date Meeting Agenda Notes
1 Jan 9, 2024 Discussion of Leading and Lagging Indicators for Risk Profile: Risk Monitoring
1. Credit, Market, & Liquidity Committee
2. Operational, Legal, Strategic, Compliance, Reputation
2 Jan 30, 2024 Credit evaluation of the Commercial Banking segment, including: • Risk Monitoring
1. Evaluation of the realization and target of the Commercial Banking Committee
segment (per CMC) in 2023, including Lessons Learned, Pain Points, Root • Board of Directors
Causes, and improvement steps, based on the results of achieving targets/
performance in 2023 and Audit findings.
2. Explanation of RBB targets per each CMC in 2024
3. Procedures/mechanisms for determining Pipeline Management for the
Commercial Banking segment, as well as presentation of pipelines, target
markets, priority sectors per each CMC in 2024
4. Evaluation of the quality of credit decisions for the Commercial Banking
segment per each CMC during 2022-2024, including presentation of Vintage
Analysis per quarter.
3 Jan 23, 2024 Evaluation of the internal audit function Semester II/2023, including: Audit Committee
1. Realization of IAD RAT
2. Main Audit Results
3. Progress of Follow-up of IAD and External Auditor Examination
4. Management of the Whistleblowing System (WBS)
4 Feb 6, 2024 Results of the Review of the Difference in the Report Balance in 2023 Audit Committee
5 Feb 15, 2024 Results of the IAD Review - Events of the Difference in the Report Balance in • Board of
2023, based on the IAD Review Results Report No. IAD/4/187/2023/LHR/R dated Commissioners
December 15, 2023 • Board of Directors
6 Mar 5, 2024 ALCO March 2024 Board of Directors
7 Mar 19, 2024 Proposal for the Division of Directors' Duties Board of Directors
8 Mar 19, 2024 Presentation by the Deputy President Director and Head of IAD regarding: • Deputy President
1. Evaluation of the Effectiveness of the Integrated Internal Control System Director
(SPI) Semester II/2023 • Integrated
2. Evaluation of the Effectiveness of the Integrated Audit Work Unit Semester Governance
II/2023 Committee
3. Improvement of the quality and number of Auditors in Subsidiaries
4. Results of Internal Audits of Subsidiaries and their follow-up.
9 Mar 25, 2024 Technology Management Committee – Standardization & Centralization of IT Board of Directors
Overseas Office (KLN)
10 Mar 26, 2024 Consultation on Credit Write-off Plan with Limit above Rp100 Billion to Rp200 • Audit Committee
Billion • Board of Directors
11 Apr 22, 2024 1. Crisis Management Protocol for Liquidity Risk Board of Directors
2. Financial Performance March 2024
12 Apr 29, 2024 Technology Management Committee – IT Project Portfolio Q1/2024 Board of Directors
13 Apr 30, 2024 Internal Audit Function Evaluation for Q1/2024: Audit Committee
1. Realization of IAD RAT
2. Main Audit Results (including the results of the In-depth Report)
3. Progress of Follow-up of IAD and External Auditor Examination
4. Management of the Whistle Blowing System (WBS)
14 Apr 30, 2024 Evaluation of Loan at Risk and Write-off in Corporate Banking and Enterprise • Audit Committee
Banking Segments for March 2024 position (including analysis related to • Board of Directors
credit, operational, legal and reputation risks)
15 May 14, 2024 Evaluation of the Effectiveness of the Implementation of Anti-Fraud Strategy • Board of Directors
and Whistle Blowing System (WBS) at the BNI Financial Conglomerate for the • Integrated
period Smt.II/2023 Governance
Committee
16 May 28, 2024 ALCO May 2024 Board of Directors
17 May 30, 2024 Consultation regarding the Plan for Credit Write-Off with a limit above Rp200 • Board of
billion Commissioners
• Board of Directors
18 Jun 6, 2024 Discussion on the Evaluation of BNI's Internal Control System and Evaluation • Board of
of the Effectiveness & Efficiency of the Implementation of the Company's Commissioners
Internal Audit Tasks • Board of Directors
19 Jun 20, 2024 Consultation regarding the Plan for Credit Write-Off with a limit above Rp200 • Board of
billion Commissioners
• Board of Directors
20 Jun 27, 2024 Consultation regarding the Plan for Credit Write-Off with a limit above Rp200 • Board of
billion Commissioners
• Board of Directors
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No. Meeting Date Meeting Agenda Notes
21 Jun 24, 2024 Digital Maturity Assessment for Bank (DMAB) Board of Directors
22 Jul 4, 2024 1. Discussion of Consultation Follow-Up on Credit Write-Off Plan with Limit • Board of
Above IDR200 Billion Commissioners
2. Discussion of Approval on Review of General Policy of Internal Control • Board of Directors
System (Kuspi) Based on Director's Letter No. Dir/368 Dated May 16, 2024
23 Jul 9, 2024 Performance Update Q2/2024 Board of Directors
24 Jul 16, 2024 Internal Audit Function Evaluation for Semester I/2024: Audit Committee
1. Realization of IAD RAT
2. Main Audit Results (including the results of the In-depth Report)
3. Progress of Follow-up of IAD and External Auditor Examination
4. Management of the Whistle Blowing System (WBS)
25 Jul 16, 2024 Evaluation of Loan at Risk and Write-off in the Region for the position of • Risk Monitoring
June 2024, as well as in-depth research especially in Regions with high LaR Committee
(including analysis related to credit, operational, legal and reputation risks) • Board of Directors
26 Jul 29, 2024 ALCO July 2024 Board of Directors
27 August 7, 2024 Technology Management Committee (KMT) Board of Directors
1. IT Project Implementation & IT CAPEX Realization Progress
2. Enterprise Collaboration Platform Solutions
3. Core Banking Optimization
28 August 12, 2024 Performance Review July 2024: Bankwide and Region Board of Directors
29 August 19, 2024 Technology Management Committee (IT Project Portfolio Q2/2024) Board of Directors
30 August 29, Presentation of the Results of the Review of BNI's Internal Audit Function • Board of
2024 based on IAD Letter No. IAD/7.2/0755 dated August 2, 2024 Commissioners
• Board of Directors
31 Sep 17, 2024 Presentation of Deputy President Director and Head of IAD regarding: • Deputy President
1. Evaluation of the Effectiveness of the Integrated Internal Control System Director
(SPI) Semester I/2024 • Integrated
2. Evaluation of the Effectiveness of the Integrated Audit Work Unit Semester Governance
I/2024 Committee
3. Improvement of the quality and number of Auditors in Subsidiaries
4. Results of Internal Audit of Subsidiaries and their follow-up.
32 Sep 23, 2024 Update Go to Market Corporate Portal – Project Avatar Board of Directors
33 Sep 30, 2024 Kick Off Meeting for Audit Implementation by KAP RJRR (PWC) December Board of Directors
2024
34 Oct 7, 2024 Financial Performance September 2024 Board of Directors
35 Nov 4, 2024 1. Approval of the IT Strategic Plan (ITSP) 2024-2028 Board of Directors
2. It Project Implementation 2024 & IT Capex Realization 2024 Progress
36 Nov 5, 2024 Consultation on the Plan to Write-off Loans with a limit of above Rp100 Billion • Board of
to Rp200 Billion Commissioners
• Board of Directors
37 Nov 7, 2024 1. Follow-up of audit findings and recommendations from the Bank's internal • Board of
audit unit, external auditors, BPK audit, BPKP audit, OJK supervision results Commissioners
and/or other authorities' supervision results as of Quarter 3, 2024. • Board of Directors
2. Consultation on the Plan to Write-off Loans with a limit of more than Rp100
Billion to Rp200 Billion
38 Nov 17, 2024 Financial Performance August 2024 and Financial Forecast September 2024 Board of Directors
39 Nov 12, 2024 1. Agenda I: Evaluation of 2024 Integrated Governance Guidelines • Board of Directors
2. Agenda II: TKT Committee Work Plan for 2025 • Integrated
Governance
Committee
40 Nov 19, 2024 Consultation on the Plan to Write-off Loans with a limit of above Rp100 Billion • Audit Committee
to Rp200 Billion • Board of Directors
41 Nov 25, 2024 Performance Review November 2024 Board of Directors
42 Dec 2, 2024 Technology Management Committee (KMT) Board of Directors
1. IT Project Implementation & IT CAPEX Year 2024 & 2025 Update
2. Core Banking Update
43 Dec 3, 2024 Discussion regarding the update of wondr by BNI application • Board of
Commissioners
• Board of Directors
44 Dec 3, 2024 Consultation on the Plan to Write Off Loans with Limit above Rp100 Billion to • Audit Committee
Rp200 Billion • Board of Directors
45 Dec 4, 2024 Kick Off Preparation of Annual Report and Sustainability Report BNI Year 2024 Board of Directors
46 Dec 5, 2024 Consultation on Credit Write-off Plan with limit above Rp200 Billion. • Board of
Commissioners
• Board of Directors
47 Des 5, 2024 Discussion of Request for Approval of the Review of Bank Credit Policy (KPB) • Board of
Year 2024 Commissioners
• Board of Directors
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No. Meeting Date Meeting Agenda Notes
48 Dec 5, 2024 Discussion on Follow-up Recommendations on the Implementation of the Audit Committee
Review of the Internal Audit Function in 2024 by PT RSM Konsultan Indonesia
49 Dec 5, 2024 Consultation on the Plan to Write-off Loans with a limit of more than Rp200 •
Board of
Billion Commissioners
• Board of Directors
50 Dec 5, 2024 Discussion of Request for Approval of Review of General Policy on Risk • Board of
Management (KUMR) and General Policy on Integrated Risk Management and Commissioners
Integrated Capital (KUMRT) Year 2024 • Board of Directors
51 Dec 9, 2024 Proposed Policy for the Write-off of Bad Debts of MSME Debtors in accordance Board of Directors
with Government Regulation No. 47 Year 2024
52 Dec 9, 2024 Discussion on Corporate Guidelines for Bank Financial Reporting Integrity Board of Directors
53 Dec 12, 2024 Consultation on the Plan to Write-off Loans with a limit of more than Rp200 • Board of
Billion. Commissioners
• Board of Directors
54 Dec 12, 2024 Discussion of Evaluation of BNI Payment Services, including policies, • Board of
governance, risk management, ownership and control structure, and Commissioners
information system security standards in BNI Payment Services. • Board of Directors
55 Dec 17, 2024 Discussion of the Board of Commissioners' Approval of the MSME Debtor • Board of
Write-off Policy in accordance with Government Regulation No. 47 of 2024 Commissioners
• Board of Directors
56 Dec 19, 2024 Discussion of General Policy on Internal Control System (KUSPI) and Internal • Board of
Control Over Financial Reporting (ICOFR) Commissioners
• Board of Directors
57 Dec 19, 2024 Town Hall Meeting Board of Directors
58 Dec 19, 2024 Financial Performance Update November 2024 & Prognosis December 2024 Board of Directors
59 Dec 23, 2024 Debtor Post Mining Guarantee Fund Board of Directors
60 Dec 24, 2024 BNI Financial Conglomeration Examination Report Year 2024 Integrated
Governance
Committee
61 Dec 27, 2024 Update on Digital Maturity Assessment for Bank (DMAB) Progress Board of Directors
Training and Competency Development of the Internal Audit Unit in 2024
Development of Internal Audit Human Resources Competencies
IAD is committed to developing the competencies and capabilities of its auditors. To support this
development, IAD has established a training/refreshment policy requiring all auditors to participate in a
capability enhancement program at least once a year. The competency development programs implemented
by IAD throughout 2024 are as follows:
Competency Development/Training Materials Organizer Implementation Time
Annual Training
Auditor Annual Training BNI University (BNU) & IAD January 2024
Online/Offline Sharing Session & Webinar
Webinar with the theme “BNI Receivable Solution” BNI University (BNU) March 2024
Sharing Session on PDP Law with the theme “What Next to Do to FORDIGI BUMN in May 2024
Implement PDP Law for BUMN” collaboration with Jasa
Marga and PGN
Webinar with the theme “Opportunities for Credit Growth After the OJK Institute May 2024
End of the Credit Restructuring Policy”
Anti Fraud Awareness Webinar - “Avoid Online Gambling and Illegal BNI University (BNU) May 2024
Online Loans”
Webinar with the theme “Opportunities and Challenges of Personal OJK Institute May 2024
Data Protection in transactions in the Digital era”
Webinar Governance, risk, & Compliance Series 1-3 “Risk Mitigation BNI University (BNU) June 2024
through Cyber Security Strategy and the Role of Integrated GRC as
the Key to Resilience and Sustainable Business growth”
Webinar Business Ethic Series 1-3: “Ensuring Compliance: Social BNI University (BNU) July 2024
Media in Regulated Industry and Organizational Strengthening
through Conflict of Interest Prevention and Management”
Webinar with the theme “Transparency and Public Information Central Information September 2024
Disclosure in BNI Consumer Protection” Commission of the Republic
of Indonesia
2024 Annual Report
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Competency Development/Training Materials Organizer Implementation Time
PDP Socialization Series 1-3: “Data Privacy and Data Protection BNI University (BNU) September 2024
Awareness”
Sharing Session by Wealth Management Division (WEM) with the Wealth Management (WEM) October 2024
theme:
1. Money and Debt Management
2. Investment (Mutual Funds, Bonds) and Risk Management
3. Other literacy related to Financial Planning
Leadership Series webinar with the theme: BNI University (BNU) November 2024
1. Optimizing Organizational Transformation Through Strategic
Delegation
2. Leadership Development & Organizational Resilience in a
Transforming Industry
3. Experience the Agile & Digital Mindset - Transforming Markets &
Fostering Collaboration
4. Developing a Global Mindset Towards Future Business
Ecosystems
Socialization of Digi Code/DigiCM Policy Governance (PGV) Descember 2024
Socialization of wondr by BNI Version 1.2.0 Retail Digital Channel (RDC) Descember 2024
Certification Training Program
Certified Internal Auditor (CIA) Learning Program and CIA Exam Institute of Internal Auditor July – October 2024
Implementation (IIA)
Certified Information Systems Auditor (CISA) Learning Program and Information Systems Audit July – October 2024
CISA Exam Implementation and Control Association
(ISACA)
Certified in Cybersecurity (CC-ISC2) Learning Program and CC Exam International Information August - Descember
Implementation Systems Security Certification 2024
Consortium (ISC2)
Bank Internal Audit Competency Test and Certification Debriefing - Internal Bank Auditor March - July 2024
Auditor Level Association (IAIB) & Banking
Professional Certification
Institute (LSPP)
Debriefing of Competency Test and Certification for Bank Internal IAD & Banking Professional August - September
Audit - Audit Supervisor Level Certification Institute (LSPP) 2024
Competency Test Debriefing and Bank Internal Audit Certification - Internal Bank Auditor March 2024
Audit Manager Level Association (IAIB) & Banking
Professional Certification
Institute (LSPP)
Implementation of Risk Management Certification (SMR) BNI University (BNU) July - Descember
Qualification Level 4 (Equivalent to Level 1) & Banking Professional 2024
Certification Institute (LSPP)
Risk Management Certification Maintenance Program (SMR) BNI University (BNU) July - Descember
Qualification Level 5 (Equivalent to Level 2 & 3) & Banking Professional 2024
Certification Institute (LSPP)
Risk Management Certification Maintenance Program (SMR) BNI University (BNU) July - Descember
Qualification Level 6 (Equivalent to Level 4) & Banking Professional 2024
Certification Institute (LSPP)
In-House Online Training
Mandatory E-Learning: BNI University (BNU) January – Descember
• Gratification Control & Anti-Bribery Management System 2024
• Anti Fraud Awareness
• Anti-Money Laundering
• Work Culture
• Good Corporate Governance
• Risk Culture
• Sustainability Finance
• Security Awareness
Internal Sharing Session
In addition to the above auditor competency development, IAD always improves auditor competency through internal
sharing sessions to improve audit skills and accelerate auditor knowledge of the latest BNI business developments.
Sharing Knowledge with the theme “Inspection of Commercial IAD July 2024
Business Centers and Branch Offices”
Sharing Session with the theme “Evaluation of Audit Process IAD July 2024
Semester 1”
Sharing Session with the theme “Navigating Global International IAD July 2024
Audit Standard (GIAS) in IAD BNI”
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Competency Development/Training Materials Organizer Implementation Time
Sharing Session with the theme “PP Update regarding CCTV Outlet” IAD August 2024
Sharing Session with the theme “Global International Audit IAD August 2024
Standard & Audit RCC Jakarta Kota”
Quality Month with the theme “Implementation of POJK No.22/2024 IAD August 2024
on Consumer and Community Protection in the Financial Services
Sector”
Socialization of Distribution of Audit Result Details (RHA) and Audit IAD September 2024
Result Report (LHA)
Sharing Session with the theme “Key Take Away of OJK Digital IAD October 2024
Resilience Guide”
Sharing Session with the theme “The Security Habits” IAD October 2024
Sharing Session with the theme “Implementation of New Sales IAD Descember 2024
Model and Related Issues and Their Impact on Sales Performance”
Sharing Session with the theme “Restructuring Implementation” IAD Descember 2024
Sharing Session with the theme “Integrated Commercial Bank IAD Descember 2024
Report (LBUT)”
Sharing Session with the theme “Collective Account Opening IAD Descember 2024
Process”
Sharing Session with the theme “Financial Information Service IAD Descember 2024
System (SLIK)”
Sharing Session with the theme “Re-understanding the Business IAD Descember 2024
Group”
Sharing Session with the theme “Whistleblowing System (WBS)” IAD Descember 2024
Conference/Workshop
Road to Internal Auditor Conference 2024 Seminar with the theme Education Foundation Internal May 2024
“Global Internal Audit Standards (GIAS) with Local Perspective: Audit (YPIA)
Exploring the Practice of Internal Auditing”
Workshop Navigating The Global Internal Audit Standards Institute of Internal Auditor June 2024
(IIA) Indonesia
Regional ACIIA 2024 Conference with the theme: ‘Purposeful Impact’ Institute of Internal Auditor August 2024
(IIA) Indonesia
Development of Internal Audit Leader Competencies
In 2024, the Head of Internal Audit has participated in a number of training sessions, seminars, workshops,
and certification programs related to the auditing profession, with the following details:
Date
No. Activity Title Organizer
Implemented
1 Certified Bank of Internal Audit (CBIA) Audit Manager- 2024 Banking Professional Certification
Qualification VI KKNI Institute (LSPP)
2 Bank Internal Audit Certification Debriefing, Audit 2024 Internal Bank Auditors Association (IAIB)
Manager Level
3 Bank Internal Audit Certification Debriefing, Audit 2024 Internal Bank Auditor Association (IAIB)
Supervisor Level
4 Bank Internal Audit Certification Debriefing, Auditor 2024 Bank Internal Auditor Association (IAIB)
Level
5 JK 6 Risk Management Certification 2024 National Professional Certification Agency
(BNSP)
6 AKPI Continuing Education - AYDA in the Bankruptcy 2024 Indonesian Curators and Administrators
Estate Disposal Process and the Constraints that Arise Association (AKPI)
in Practice.
Public Training/Conference
1 BoD-1 Top Talent Program (TOP GUN) Cohort 1 (BUMN 2024 BUMN School of Excellence (BSE) &
School of Excellence dan IMD Business School) IMD Business School - Swiss
2 Global Immersion with the theme “Global Business 2024 BUMN School of Excellence (BSE) &
Perspective and Leadership” IMD Business School - Swiss
2024 Annual Report
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2024 Report Profile Analysis on Company Performance Functions
Participation in the Internal Audit Unit Professional Association
In order to broaden horizons and improve professional competence amidst various industry challenges,
Internal Audit involves internal auditors in various audit-related professional associations, including:
Internal Audit Participation in External Organizations
Name of Internal Name of Association/ Scope of Association/ Membership
Position
Auditor Organization Organization Role
Johansyah Head of IAD The Institute of International Member
Internal Auditors -
Dias Puspita Head of Auditor Digital Retail Indonesia (IIA)
Audit
Johansyah Head of IAD Perhimpunan Bank National Member of
Nasional (PERBANAS) Perbanas Law
and Regulations
Working Committee
Laksmi Sofiatin • Network & Retail Audit Ikatan Auditor Intern National • Head of Research
Department Head Bank (IAIB) & Development
• Head of Auditor Wholesale • Certification &
Adnan Rifanadhi & International Business Ethics Manager
Audit Department • Research and
• Lead Auditor Wholesale & Development
Nanny Handayani International Business Audit Management
Department
Laksmi Sofiatin Network & Retail Audit Ikatan Akuntan National Member
Department Head Indonesia (IAI)
M. Irfan Maulana • Audit & Surveillance Information Systems International • Marketing &
Department Head Audit and Control Communication
Association (ISACA) Director
Dias Puspita • Head of Auditor Digital • Member
Retail Audit
Imam Wibowo Sakti Corporate Function & Association of International Member
Subsidiaries Audit Department Certified Fraud
Head Examiner (ACFE)
Yazid Priadi Erfiandi Head of Auditor IT Strategy International International Member
Audit Information System
Security Certification
Consortium (ISC2)
Marvel Ganda Alvaro Auditor Subsidiaries, Open Compliance and International Member
Governance, Risk, & Ethics Group (OCEG)
Compliance Audit
Internal Audit Work Plan for 2024 4. Monitoring IT capability, support, and security to
In order to support BNI’s strategic goals for 2024, support business transactions and operational
Internal Audit has prepared an initiative strategy excellence.
outlined in the 2024 Internal Audit Business Plan and 5. Value-added services through activities such
Annual Audit Plan. These are explained as follows: as consulting, surveillance, whistleblowing
1. Monitoring the Expansion of Quality Business systems, and liaison activities.
with the following scope: 6. Enhancing audit methodology and tools to
a. Top Tier Clients and Priority Sectors; support business processes in the digital era.
b. RM/Sales Productivity; 7. Strengthening and developing auditors to
c. Retail Banking; support high-quality audit activities.
d. Pipeline Management
2. Monitoring the optimization of digital channels Based on the analysis of BNI’s strategic policy
and business networks to enhance transaction direction for 2024, risk assessment, audit execution
banking and improve business processes. priorities, human resource availability, and the
3. Monitoring the optimization of the BNI Group challenges facing Internal Audit, as well as the
through overseeing international business and banking digitalization trend to meet customer needs
subsidiaries. through digital-based transactions. Internal Audit
Unit has established the audit execution strategy for
2024 as follows:
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
1. Optimal Collaboration with Assurance Functions, c. Conduct mandatory audits to comply with
including SORX, CMP, ORM, ERM, AFR, and SKAI regulatory requirements.
Subsidiaries, which includes: 3. Improvement Business Process through
a. Optimizing SORX output data as risk mapping continuous monitoring & surveillance audit
data for IAD. including:
b. Utilization of exception report and selected a. Optimization of data analytics surveillance
report data from the IAD Surveillance unit to for general audits and thematic audits with a
support SORX examination as BNI’s internal more focused audit sample determination.
assurance provider. b. The Annual Audit Plan is reviewable and
c. Dividing the investigation function with adjusts to the development of BNI›s business.
SORX; 4.The implementation of in-depth audits is optimized
d. Optimizing ERM and ORM output data as risk by utilizing mandays from the Investigation &
mapping data for IAD; System Whistleblowing Department.
e. The audit investigation forum to determine 5. Available mandays are optimized for continuous
the investigation execution; auditing, consultation, audit sharing, and auditee
f. Dividing the investigation function with AFR; monitoring.
g. Integration between the Internal Audit Units 6. Enhancement of the Audit on Management
(SKAI) of BNI and its subsidiaries. System (FAST) through Enhancement of Data &
2. Audit Focus is Directed at the Strategic Level, Technology Refreshment process for the Audit
aligned with Stakeholder Concerns and BNI’s Management System, currently being carried out
Strategic Direction for 2024. by the Information Technology Work Unit (SKTI).
a. Increase audits on strategic activities/issues
so that they can recommend and improve Report on the Realization of Internal Audit
business processes at BNI. and Consulting Assignments for 2024
b. Optimize the consultation function, including BNI’s Internal Audit has completed 122.08% of the
through Independent Reviews of new planned audit assignments throughout 2024, in line
product/activities issuance, reviews, and the with the initial assignment plan (163 assignments).
monitoring of projects for digital business The realization of audit delivery channels, divisions,
development at BNI, as well as assigning IAD overseas offices, and subsidiaries reached 109.86%,
employees to specific project teams while while the realization of thematic audits, IT activities,
maintaining independence, objectivity, and non-IT applications, IT applications, independent
the Internal Audit Code of Ethics. reviews, consultations, and mandatory audits
reached 131.52%, as follows:
Audit Assignments in 2024
70
Delivery Channel including KLN
73 104%
29
Mandatory Audit
29 100%
0
Division
1 100%
1
Subsidiaries
4 400%
40
Non IT/Thematic Activities
59 147.5%
14
IT/Application/Project
16 114.29%
4
Consultation
15 375%
2
Surprise Audit
2 100%
Target Full Year Realization
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
In 2024, IAD conducted both regular and ad-hoc 7. Independent Review feature of Auto Top Up
audits. Regular audits are planned activities outlined E-Wallet & Activation of Dormant Account on
in the annual audit plan and are performed using wondr by BNI.
a risk-based audit approach. Meanwhile, ad-hoc 8. Audit of Regulatory Ratio and Reporting
audits are special activities outside the annual work Compliance at KLN
plan, carried out based on discussions or requests 9. Review of the Update of the International
from management, the auditee, or IAD’s initiative. Business PP (including CCOB & CMOB)
10. Review of BNIdirect
The implementation of regular and ad-hoc audits 11. Limited Review of E-Channel Activation at
conducted by Internal Audit throughout 2024 is Renon Branch in 2024
explained as follows: 12. Consultation for the Java Jazz Festival Event
A. IAD carried out 4 ad-hoc assignments, as follows: in 2024
1. Audit of Investment Fund Product 13. Review of Cybersecurity Maturity Level
Management at the Palu Branch Assessment
2. Audit of Investment Fund Product 14. Consultation on NRA for KUR write-offs
Management at the Manado Branch 15. Branch Office Consultation - Debtor Deposit
3. Audit of the Basic Interest Rate (SBDK) Data Management
Verification Activity for KUR in 2023
4. Administration of the BNI Wave I Submission of Audit and Consultation Results in the
Transformation Project. form of an Audit Result Report (LHA) is submitted
and reported to the President Director, Board of
B. IAD conducted a total of 23 investigative Commissioners, Audit Committee, and Director
audits with details of 10 assignments for credit of Human Capital & Compliance, and the Sector
examination, 13 assignments for non-credit Director in charge of the auditee.
examination.
Follow-up on Audit Results
C. IAD also provided consulting services, both formal As part of the audit process, after the audit report
and informal, including Independent Reviews of is completed, Internal Audit is required to monitor
new product launches/activities that can be used the audit results. Monitoring activities aim to
to meet OJK requirements, overseeing specific determine and ensure that follow-up actions on
events based on requests from the auditee, audit results, including the resolution of Internal
management, or IAD’s initiative. The consulting Audit Recommendations and the Board of Directors
services during 2024 were as follows: Dispositions, are carried out by the auditee and
1. Independent Review of Direct Debit BI-FAST other relevant parties.
2. Independent Review of Request for Payment
BI-FAST Every quarter, Internal Audit submits progress on
3. Independent Review of the Development of the resolution of audit follow-ups in the form of
Credit Card Indonesia Features and Online a Pending Audit Follow-up Report to the Board of
Payment Acceptance Directors, SEVP, and the Board of Commissioners
4. Independent Review of QRIS Cross Border through the Audit Committee. This report plays a
5. Independent Review of Corporate Portal - key role in monitoring the progress of audit follow-
Project Avatar up resolution, encouraging faster completion, and
6. Independent Review of New BNI Mobile serves as the basis for evaluation and performance
Banking (wondr by BNI) monitoring of BNI.
Number of Internal Audit Findings and Follow-up in 2024
The level of completion of pending follow-up, Audit Recommendations and Directors’ Disposition on audit
results for 2022-2024 are as follows:
Description December 31, 2024 December 31, 2023 December 31, 2022
Total Due 22,281 25,655 16,976
Completed 22,255 23,643 16,927
Completion Progress 99.88% 92.16% 99.71%
924 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
In relation to the role of Internal Audit as a liaison for external parties, such as the OJK, BI, BPK, and KAP,
BNI’s IAD also monitors the follow-up on the results of external audits. Throughout 2024, the follow-up on
external audit results is reflected in the table below:
2024
External Audit
Completed In Progress
Bank Indonesia (BI) 127 3
Financial Services Authority (OJK) 994 0
Indonesian Audit Board (BPK RI) 380 72
Public Accountant Firm (KAP) 13 0
Assessment and Evaluation of the Internal To support BNI’s goal of becoming a leading
Audit Unit’s Performance in 2024 financial institution in service and performance, in
In 2024, the Internal Audit Department (IAD) achieved alignment with BNI’s Corporate Plan, the integrated
a User Satisfaction Survey (USS) Index score of 3.93, internal audit activities with Subsidiaries are carried
an improvement from the previous year’s score of out by the Integrated SKAI in accordance with the
3.91. This reflects enhancements in the quality and provisions of OJK Regulation No. 1/POJK.03/2019
effectiveness of the Internal Audit function at BNI. on the Implementation of Internal Audit Functions
for Commercial Banks, OJK Regulation No. 18/
Performance evaluation was also conducted through POJK.03/2014 dated November 18, 2014, and OJK
the distribution of questionnaires to auditees Circular Letter No. 15/SEOJK.03/2015 dated May 25,
and their supervisors after the audit process. The 2015, regarding the Implementation of Integrated
assessment covered various aspects, including audit Governance for Financial Conglomerates. In
management, audit execution, reporting of audit carrying out its duties and responsibilities, the
findings and IAD recommendations, as well as the Integrated SKAI within BNI’s Financial Conglomerate
competency, professionalism, and communication refers to the Integrated Audit Implementation
of the audit team. The evaluation yielded an average Procedures and the 2023 Integrated Governance
score of 4.58 out of a maximum of 5. Guidelines for BNI’s Financial Conglomerate. These
written guidelines serve as the foundation for the
Internal Audit of BNI as the EU and the SKAI of the
Integrated Internal Audit Work Financial Services Institutions (LJK), members of
the BNI Conglomerate, in applying the integrated
Unit (SKAIT) supervisory and monitoring functions aimed at
enhancing the quality of the Integrated Internal
In order to implement comprehensive and effective Audit Governance.
Integrated Governance (TKT), BNI, as the Parent Entity
(EU), has incorporated the function of integrated In its role as the Integrated SKAI, Internal Audit
internal audit within its Internal Audit organization routinely coordinates and communicates with the
to oversee the application of internal audit functions SKAI of Subsidiaries through joint communication
across each Financial Services Institution (LJK) forums, sharing knowledge on audit methodologies,
within the BNI Financial Conglomerate (KK). Acting and integrating audit planning, execution, and
as a professional, independent, and objective reporting to support the implementation of Integrated
business partner to Management, BNI’s Internal Governance (TKT) for BNI’s financial conglomerate.
Audit strives to perform assurance and consulting This collaboration includes knowledge sharing on
functions independently and objectively, while audit methodologies, as well as integration in audit
integrating with the Internal Audit Work Unit (SKAI) planning, execution, and reporting.
of Subsidiaries to provide recommendations that can
add value to the enhancement of risk management
effectiveness, internal controls, and the overall
quality of governance processes.
2024 Annual Report
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
The audits conducted at the Subsidiary level are carried out by the Integrated SKAI using BNI’s audit
standards. The audit results are then presented in an Integrated Internal Audit Report, which is submitted
to the Board of Commissioners, the Director responsible for overseeing the BNI-owned Financial Services
Institutions (LJK), and the Director overseeing BNI’s Compliance function.
Organizational Structure of the Integrated SKAI in BNI’s Financial Conglomerate
The organizational structure of the Integrated SKAI within BNI’s Financial Conglomerate as of December 31,
2024, is as follows:
PT Bank Negara Indonesia (Persero) Tbk
PT BNI Multifinance PT BNI Sekuritas PT BNI Life Insurance PT Bank Hibank
Financing Company Stock Company Insurance Company Bank
PT BNI Asset
BNI Securities, Pte. Ltd.
Management
Investment Manager Stock Company
In carrying out its duties, the Integrated SKAI of BNI’s 4. Monitoring the follow-up actions of internal audit
Financial Conglomerate may conduct audits on results in an integrated manner and reporting
members of the conglomerate, either individually, the outcomes to the CEO and the Board of
through joint audits, or based on reports from the Commissioners of the Parent Entity, with copies
SKAI of the conglomerate members. Furthermore, sent to the Director overseeing the Compliance
the Integrated SKAI ensures that audit findings Function.
and recommendations from the Integrated SKAI, 5. Delivering the integrated internal audit report to
external auditors, results from OJK supervision, and/ the CEO, the Director designated to oversee the
or the supervision of other authorities have been LJK of the Financial Conglomerate, the Board
followed up by the members of the BNI Financial of Commissioners of the Parent Entity, and the
Conglomerate. Director responsible for the Compliance Function
of the Parent Entity.
Duties and Responsibilities of the Integrated 6. Monitoring and overseeing the follow-up
SKAI of recommendations from the Integrated
The Integrated SKAI has a range of duties and Governance Committee.
responsibilities, including: 7. The Parent Entity’s SKAI, operating under theThree
1. Determining the strategy for the internal audit Lines Model, ensures internal controls across
execution of subsidiary companies. all lines within the BNI Financial Conglomerate
2. Evaluating and formulating the principles of by conducting audits and consultations for the
Internal Audit, providing input on the adequacy LJK members of the Conglomerate. The Parent
of methodologies, policies, and audit procedures Entity’s SKAI can audit and consult with the LJK
for the SKAI of the Financial Services Institution members without needing approval from the
(LJK) members of the Financial Conglomerate, Board of Commissioners of the respective LJK.
in accordance with the size, characteristics, and 8. The Parent Entity’s SKAI conducts internal
complexity of the LJK members. This evaluation supervision over all operational and business
spans all stages of the audit process, including areas, coordinating with the internal audit
planning, execution, reporting, and monitoring functions of the LJK members of the
follow-up actions for resolution and quality Conglomerate, as outlined in the internal audit
control measures. charter.
3. Presenting the key findings of the integrated 9. Promoting synergy in the development of
audit to the Chief Executive Officer (CEO) and auditors for the SKAI of the LJK members of the
the Board of Commissioners of the Parent Entity, Financial Conglomerate, in collaboration with
with copies sent to the Director overseeing the BNI’s SKAI, as outlined in the Memorandum of
Compliance Function of the Parent Entity. Understanding (MoU) for Integrated Audit Quality
Development for BNI’s Financial Conglomerate.
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Practices Governance Responsibility Commitment Statements
In addition to these primary duties, the Integrated C. Integrated Audit Execution
SKAI also conducts periodic reviews of the Integrated The integrated audit is conducted through the
Governance Guidelines and evaluates the Structure, following mechanisms:
Processes, and Outcomes of Integrated Governance a. Individual audits carried out by IAD.
every semester to assess the Governance Structure, b. Joint audits.
Governance Process, and Governance Outcome of
the Integrated Audit Unit. D. Development of Integrated Auditor Competence
IAD and the SKAI of the Subsidiaries collaborate
Scope of Integrated Internal Audit on auditor development, which may include the
The scope of integrated internal audits encompasses following mechanisms:
the entire business group within BNI’s Financial a. IAD involves the SKAI of the Subsidiaries in
Conglomerate. This audit involves all aspects and joint training sessions, such as the Refreshing
activities of the LJK members of the Financial Auditor program.
Conglomerate, both directly and indirectly. The b. IAD and the SKAI of the Subsidiaries offer
audit process adheres to applicable regulations and internship opportunities for auditors within
considers the size, characteristics, and complexity the Subsidiaries or at IAD BNI.
of each LJK within the conglomerate. To fulfill these
responsibilities, including the development of audit E. Integrated Audit Reporting
quality, Internal Audit (IAD) and the SKAI of the 1. The SKAI of the Subsidiaries submits quarterly
Subsidiaries integrate their internal audit functions, internal audit reports to IAD BNI through the
covering the following areas: integrated internal audit communication
forum. These reports must include at least the
A. Integrated Audit Methodology following information:
IAD and the SKAI of the Subsidiaries align a. The Annual and Periodic Audit Plans of the
and evaluate the methodologies, policies, and Subsidiaries’ SKAI.
procedures of each subsidiary’s internal audit. b. The implementation of audits by the SKAI
This alignment process includes the following of the Subsidiaries.
steps: c. Key findings from the audits conducted by
a. IAD coordinates the alignment of the risk- the SKAI of the Subsidiaries and external
based audit methodology used by the SKAI of audits within the Subsidiaries.
the LJK Subsidiaries. d. Follow-up actions on the audit findings of
b. IAD provides input on the adequacy of the the SKAI of the Subsidiaries, IAD BNI, and
subsidiaries’ audit policies and SOPs. external audits.
e. The Internal Audit Maturity Profile of the
B. Integrated Audit Planning Subsidiaries.
IAD and the SKAI of the Subsidiaries prepare the 2. IAD submits the Integrated Internal Audit
Annual Integrated Audit Plan with the following Report, which includes information on the key
mechanisms: findings of the integrated internal audit and
a. IAD provides input on the annual audit plan the follow-up actions on the integrated audit
prepared by the SKAI of the Subsidiaries, results. The reporting schedule is as follows:
based on the defined audit focus. a. The report is submitted to the Director
b. Information from the SKAI of the Subsidiaries’ designated to oversee the Subsidiaries
audit results is used by IAD for evaluation within the Financial Conglomerate and
when drafting the integrated audit plan. the Director overseeing the Compliance
c. IAD consolidates the integrated annual audit Function at the Parent Entity on a quarterly
plan and submits it to the CEO and Board of basis.
Commissioners of the Parent Entity. b. The report is submitted to the Board of
Commissioners of the Parent Entity every
semester.
2024 Annual Report
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Implementation of Integrated Audit 7. Discussing Follow-up Actions on
Activities in 2024 Recommendations and Advice from the BNI
Throughout 2024, the Integrated SKAI has conducted Board of Commissioners concerning the
monitoring and reporting of the execution of Subsidiaries.
integrated internal audits, which were periodically 8. Conducting Joint Audits with BNI Securities’
reported to the Compliance Director and the Board SKAI, focusing on business performance,
of Commissioners of the Parent Entity (EU). In this business activities, and procurement.
regard, BNI’s Internal Audit, in collaboration with 9. Sharing Audit Programs with BNI Finance,
the SKAI of the Subsidiaries, has undertaken various covering activities related to Anti-Money
efforts to ensure the implementation of integrated Laundering (APU PPT & PPPSPM) and accounting
internal audits aligns with OJK expectations. These activities.
efforts include the following initiatives: 10. Organizing Training for all auditors in the Parent
1. Conducting Work Meetings with the SKAI of the Entity and Subsidiary SKAIs, covering topics
Subsidiaries and the Subsidiaries Management such as Communication Skills and Information
Division, with the agenda focusing on: & Technology Audits (including System
a. Aligning the execution of the 2024 Audit Development Life Cycle and Cybersecurity).
Work Plans between the Parent Entity and the Additional training was also provided on BNI’s
Subsidiaries. projects and applications, including Retail Credit
b. Implementing a combined assurance Tools, Project Management, and Retail Products.
mechanism within the Subsidiaries.
c. Developing the Audit Management System
within the Subsidiaries
2. Holding Quarterly Communication Forums for
Compliance Function
the Integrated Audit Unit, consistently conducted
each quarter, including: First Quarter in April The increasing challenges and risk exposures faced
2024, Second Quarter in July 2024., Third Quarter by the national financial services sector require BNI
in October 2024, Fourth Quarter in January 2025. to continue to adapt to changes and developments
These forums discuss the following: in information technology that occur while ensuring
a. Realization of the Subsidiaries’ SKAI Audit the conformity of daily operational implementation
Work Plan. to the principles of good governance and applicable
b. The 2025 Audit Plan for the SKAI of the laws and regulations. For this reason, BNI established
Subsidiaries. the Compliance Function as a special work unit
c. Key Results of the Subsidiaries’ SKAI Audit. responsible for establishing an internalized and
d. Progress on Follow-up Actions from the organized compliance culture. In addition, BNI, as
Subsidiaries’ SKAI Audit, IAD, and External the Main Entity in the BNI Financial Conglomerate
Audits (such as BPK, BI, OJK, etc.). and in order to implement Integrated Governance
3. Developing the Methodology for Internal Control for the Financial Conglomerate has also added an
System (SPI) Assessment for the Subsidiaries, Integrated Compliance Function to the structure of
tailored to the relevance of each Subsidiary’s the BNI Financial Conglomerate.
organization.
4. Updating the Implementation Guidelines for In the Bank’s daily operations, the BNI Compliance
the Internal Control System (SPI) within the Function carries out preventive (ex-ante) efforts to
Subsidiaries, including updates or additions of prevent or minimize compliance risks in business
sub-parameters and updated scoring within the activities, in addition to ensuring that policies,
sub-parameters. provisions, systems and procedures, as well as
5. Conducting Self-Assessment Evaluations of the business activities carried out by the Bank are in
Internal Control System (SPI) for each Subsidiary accordance with OJK provisions and statutory
every semester. regulations and comply with applicable banking
6. Monitoring the Maturity Profile of the SKAI rules. By optimizing the role of the Compliance
of the Subsidiaries, which includes assessing Function, BNI can realize one of the main objectives
organizational structure, the fulfillment of auditor in the company’s sixth mission, namely “To be a
positions and their capabilities (certifications/ reference for the implementation of Compliance and
training), the completeness of enabling outputs, Good Corporate Governance for the Industry.”
and the development plans for the Subsidiaries’
SKAI.
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Practices Governance Responsibility Commitment Statements
Legal Basis for the Compliance Function Organizational Structure of the Compliance
The implementation of BNI’s Compliance Function is Work Unit
guided by relevant regulations, including: BNI has a Director who oversees the Compliance
1. OJK Regulation No. 46/POJK.03/2017 concerning Function and formed a Compliance Division to
the Implementation of Compliance Functions for implement the compliance function.The Compliance
Commercial Bank; Director is responsible for formulating compliance
2. OJK Regulation No. 18/POJK.03/2014 concerning policies and strategies. The Compliance Division,
the Implementation of Integrated Governance for as the spearhead of implementation, ensures
Financial Conglomerates. that all business units and support functions at
3. OJK Regulation No. 17 of 2023 concerning the BNI carry out their activities in accordance with
Implementation of Governance for Commercial applicable regulations. Apart from this, the BNI
Banks. Board of Commissioners is also involved in carrying
out active supervision of the Bank’s compliance
implementation.
The organizational structure of the Compliance Work Unit is in accordance with the Board of Directors’
Decree No. KP/369/DIR/R dated August 23, 2024, and is described in the following chart:
Compliance Division
Compliance Compliance Overseas Network & Anti Money Laundering GCG &
Assurance & Assurance & Subsidiaries Compliance & Counter Terrorism Compliance Data Protection
Advisory Advisory Advisory & Supervision Financing (AML CTF) Management Department
1 Department 2 Department Department Department Department
Overseas
Compliance Compliance Network & AML CTF GCG &
Data Protection
Assurance & Assurance & Subsidiaries Compliance Development & Compliance
Strategy & Policy
Advisory 1 Advisory Advisory & Supervision Management
Supervision
AML CTF
Regional Data Protection
Transaction
Compliance Officer Implementation
Analysis
Sanctions
Filtering
Team
Head of Compliance Work Unit Profile
Ikhsan Azman
Compliance Division Head
Age
55 years old as of December 31, 2024
Nationality
Indonesian citizen
Domicile
Jakarta, Indonesia
Education
• Bachelor’s degree in Economics and Accountancy, Economic Faculty
majoring in Accountcy, Faculty from Universitas Andalas (1993)
• Master’s degree in Magister Management Agribusiness from Institut
Pertanian Bogor (2004)
Legal Basis of Appointment Work Experience
Appointed as Compliance Division Head based on the Board of • Compliance Division Head (2023-present).
Commissioners Decree No. KP/595/DIR/R dated July 14, 2023. • Vice President in Internal Audit Unit (2018-2022) and Divisi di
Policy Governance Division Head (2022-2023)
Term of Office
July 20, 2023-present Concurrent Position
Does not hold concurrent positions at BNI and other companies/
Professional Certification and/or Training institutions.
• Risk Management Certification
• Data Protection Officer Certification Affiliation Relationship
Has no affiliation with members of the Board of Directors,
Board of Commissioners, or Majority/Controlling Shareholders
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Mechanism for Appointment and Dismissal 3. Periodic reports submitted include:
of Compliance Work Unit Leaders - Corporate Governance Self-Assessment
The Head of the BNI Compliance Division is Report;
appointed and dismissed based on the decision of - Integrated Governance Self-Assessment
the Board of Directors by observing the following Report;
criteria and conditions: - Report on the Implementation of Duties of
1. Meet the independence requirements; the Director in Charge of the Compliance
2. Master the banking provisions and applicable Function;
laws and regulations; - Integrated Compliance Function
3. Not carrying out other duties outside the Implementation Report;
compliance function; - Reports related to the implementation of the
4. Have a high commitment to implementing and Anti-Money Laundering Program, Counter
developing a compliance culture. Terrorism Financing, and Prevention of
Financing for the Proliferation of Weapons of
Duties and Responsibilities of the Compliance Mass Destruction (APU PPT and PPPSPM).
Work Unit
In general, the duties and responsibilities of the Director in Charge of Compliance Functions
Compliance Division are divided into the following The Director of Human Capital & Compliance at BNI
functions: is currently responsible for the compliance function
1. In charge of the Compliance Function; at BNI, held by Mr. Mucharom. The appointment
2. In charge of the Implementation of the APU PPT and implementation of the duties of the Director in
and PPPSPM Programs; charge of the compliance function are carried out in
3. In charge of the Implementation of Good accordance with applicable regulations, including
Corporate Governance; provisions regarding the Implementation of the
4. In charge of the Integrated Compliance Function; Compliance Function, General Provisions, Fit and
5. In charge of the Gratification and Anti-Bribery Proper Test, as well as regulations regarding the
Control; and Utilization of Foreign Workers in the banking sector.
6. In charge of the Data Protection Officer (DPO) These provisions regulate several things, including:
functions. 1. Must obtain approval from the Financial Services
Authority (OJK) before carrying out the duties
Active Supervision of the Board of and functions of its position. Through Financial
Commissioners on the Compliance Function Services Authority Letter No. SR-3/PB.12/2023
In accordance with POJK No. 46/POJK.03/2017 dated January 4, 2023, the Financial Services
concerning the Implementation of Compliance Authority approved the appointment of Mr.
Functions for Commercial Banks, BNI’s Board of Mucharom as Director of Human Capital &
Commissioners has a very important role in active Compliance;
supervision of the implementation of compliance 2. Must meet independence requirements, namely
functions. This supervision is carried out periodically not having financial, management, share
and covers various aspects, including: ownership, and/or familial relationships up to
1. Evaluate the implementation of the Bank’s the second degree with members of the Board
compliance function at least twice a year; of Commissioners, the Board of Directors, and/
2. Provide suggestions and advice in order to or Controlling Shareholders or relationships
improve the quality of implementation of the with the Bank that could affect their ability to act
Bank’s compliance function. independently;
3. Must have integrity and adequate knowledge
BNI’s Board of Commissioners actively supervises regarding banking provisions and applicable
and provides suggestions and advice, both directly laws and regulations;
and through committees under the Commissioner. 4. It is prohibited to employ or utilize foreign
Supervision and suggestions are conveyed through workers;
regular meetings or reports, as follows: 5. Not concurrently serving as President Director
1. Regular meetings between the Board of and/or Deputy President Director;
Commissioners and the Board of Directors in 6. Does not supervise the functions: operational
charge of the Compliance function. business and risk management, which make
2. Regular meetings of Committees under the Board decisions on bank activities, treasury, finance,
of Commissioners, such as the Audit Committee, accounting, logistics, procurement, information
Risk Monitoring Committee, and/or Integrated technology, and internal audit.
Governance Committee, with the Director in
charge of the Compliance function and/or the
Compliance Division.
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Practices Governance Responsibility Commitment Statements
In the current BNI organizational structure, the COMPLIANCE WORK UNIT
implementation of the duties of the BNI Human
Capital & Compliance Director is supported by the The work unit that carries out the Compliance
organs below, namely: Function within BNI is carried out by the Compliance
1. Compliance Division; Division. This division is an independent work unit
2. Legal Division; and is directly responsible to the Director who is in
3. Policy Governance Division; charge of the compliance function. Apart from that,
4. Human Capital Strategy Division; the Compliance Division has also been designated
5. Human Capital Services Division; as an Integrated Compliance Work Unit, a Special
6. BNI University; Work Unit for the implementation of APU PPT and
7. Human Capital Business Partner. PPPSPM, as well as a Data Protection Officer (DPO).
Duties and Responsibilities of the Director Integrated Compliance Work Unit (SKKT)
in Charge of the Compliance Function As an Integrated Compliance Work Unit (SKKT) in
The following is a description of the duties the BNI Financial Conglomerate, the Compliance
and responsibilities of the Director of Human Division is tasked with monitoring and evaluating
Capital & Compliance specifically regarding the the implementation of compliance functions in
implementation of the Bank’s compliance function Subsidiary Companies in accordance with the
in general: provisions of POJK No. 18/POJK.03/2014 concerning
1. Formulate strategies to encourage the creation the Implementation of Integrated Governance
of a culture of Bank compliance; for Financial Conglomerates. The BNI Financial
2. Propose a compliance policy or compliance Conglomerate’s Integrated Governance Guidelines
principles that will be determined by the Board have determined the division of monitoring and
of Directors; evaluation tasks carried out by SKKT, including:
3. Establish compliance systems and procedures 1. Realizing the implementation of a culture of
that will be used to develop Bank internal compliance at all levels of the organization in
regulations and guidelines; each Subsidiary Company;
4. Ensure that all policies, provisions, systems, 2. Manage compliance risks faced by each
and procedures, as well as business activities Subsidiary Company;
carried out by the Bank are in accordance 3. Ensure that policies, provisions, systems,
with the provisions of the Financial Services and procedures, as well as business activities
Authority, Bank Indonesia, and applicable laws carried out by each Subsidiary Company are in
and regulations; accordance with regulatory provisions (including
5. Minimize Bank Compliance Risk; OJK, Bank Indonesia, Ministry of Finance, etc.)
6. Take preventive measures so that policies and/or and applicable laws and regulations, including
decisions taken by the Bank’s Board of Directors sharia principles for Subsidiary Companies that
do not deviate from the provisions of the implement sharia principles.
Financial Services Authority, BI, and applicable 4. Ensure compliance of each Subsidiary Company
laws and regulations; with the commitments made by the Subsidiary
7. Carrying out other tasks related to the Compliance Company to OJK, Bank Indonesia, and/or other
Function, such as monitoring and maintaining competent supervisory authorities; and
the Bank’s compliance with commitments made 5. Ensure the implementation of compliance
by the Bank to the Financial Services Authority, functions and the implementation of applicable
BI, and other competent supervisory authorities; APU PPT and PPPSPM in each Subsidiary
8. In addition to the duties and responsibilities Company.
above, in the context of implementing the
integrated compliance function, the Director in Data Protection Officer (DPO)
charge of the compliance function has the task In connection with the issuance of Law No. 27 of
of directing, monitoring, and evaluating the 2022 concerning Personal Data Protection (UU
implementation of the Integrated Compliance PDP), BNI established a Data Protection Department
function as well as following up on suggestions (DPO) in the Compliance Division to implement
and advice from the Board of Commissioners the Personal Data Protection function. The Data
of the Main Entity or the Integrated Governance Protection Officer’s duties include providing advice,
Committee in order to improve the Integrated monitoring, and ensuring compliance with the PDP
Compliance Function. Law, as well as serving as a contact person regarding
the processing of personal data.
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As a form of implementation of duties as a Data personal data protection, preparing Record of
Protection Officer, it carries out the following main Processing Activities (ROPA), Data Protection
functions: Impact Assessment (DPIA), consent management,
1. Prepare, develop, and implement strategies, etc.
governance, policies, and procedures for 5. Act as coordinator for handling incidents of
personal data protection at BNI in accordance personal data protection violations.
with applicable regulations. 6. Act as a liaison to the regulator.
2. Develop an awareness program on personal data 7. Carry out monitoring and evaluation, including
protection for all lines of the BNI organization. ensuring that follow-up actions are carried
3. Provide advisory and consultation regarding the out on audit results in order to improve the
implementation of personal data protection. implementation of personal data protection.
4. Manage the results of recording personal data
processing activities and provide assistance in
carrying out activities related to implementing
Training and Competency Development for Compliance Work Unit Leaders in 2024
In 2024, BNI SKK Leaders have participated in a series of educational or training activities to support their
competence in monitoring and evaluating the Bank’s compliance with applicable standards and regulations:
Type of Training and Competency Development/Training Materials Date of Implementation Organizer
Leaders Talk Series “Optimizing Organizational Transformation January 18, 2024 BNI
Through Strategic Delegation”
Leaders Talk Series “Leadership Development and Organizational January 25, 2024 BNI
Resilience in The Transforming Industry”
Leaders Talk Series “Agile & Digital Mindset Experience – January 30, 2024 BNI
Transforming Market & Fostering Collaboration”
Executive sharing session prinsip kehati-hatian tindak pidana korupsi February 22, 2024 BNI
Risk Management Refreshment March 4, 2024 BNI and BNSP
Leaders Talk Series “Fostering a Global Mindset Toward Future March 6, 2024 BNI
Business Ecosystem”
PDP Law Webinar Series “Data Privacy and Data Protection May 21, 2024 BNI
Awareness”
PDP Socialization Series 2 “Data Privacy and Data Protection August 12, 2024 BNI
Awareness”
General Assessment Center for C-1 and C-2 Employees in 2024 August 23, 2024 BNI
PDP Socialization Series 3 “Data Privacy Awareness and Data September 23, 2024 BNI
Protection
Certification of Personal Data Protection November 19, 2024 Asosiasi Profesional
Privasi Data Indonesia
(APPDI)
Composition of Human Resources and Professional Certifications in the Compliance Unit
In 2024, the number of employees in BNI’s Compliance Unit (SKK) totaled 83 (eighty-three) personnel,
including the Head of the Compliance Unit. SKK employees have obtained certifications in Compliance, Risk
Management, and Governance, Risk & Compliance (GRC), as outlined below:
Number of Human
Certification Type
Resources
Risk Management Certification 65 persons
Compliance Certification 78 persons
Governance, Risk & Compliance (GRC) Certification 2 persons
Data Protection Officer Certification 2 persons
932 Transforming the Future, Empowering Indonesia
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Training and Competency Development of the Compliance Unit in 2024
The Compliance Division is committed to continuously enhancing the competency and capability of each
employee in the field of Compliance. In 2024, various competency development programs have been designed
for Compliance Division employees, with the implementation details outlined in the following table:
Competency Development Material Implementation Date Organizer
Webinar Loyalty Payroll BNI MMSGI “Financial Planning Where Saleries January 15, 2024 BNI
Meet Smart Investments”
Firstline Manager Leadership Program (FMLP) Training Batch 5 January 15-17, 2024 BNI
Quality Data Training January 20, 2024 BNI
e-Bupot Tax Training February 20, 2024 BNI
PPh Article 21 Reporting Training February 20, 2024 BNI
Middle Manager Leadership Program (MMLP) Training February 21-23, 2024 BNI
Firstline Manager Leadership Program (FMLP) Training Batch 5 February 21-23, 2024 BNI
Webinar “Economic and Financial Outlook in 2024” February 22, 2024 OJK
Webinar “Strategy to Prevent Cyber Attacks” February 29, 2024 OJK
Webinar Knowledge Supplement IT System Life Cycle Development March 13, 2024 BNI
(SDLC)
Webinar Knowledge Supplement Global Series #1 “Introduction to March 14, 2024 BNI
Global Culture and Its Impact on Business”
Attendance & Evaluation of Webinar “Opportunities & Challenges of March 14, 2024 OJK
Digital Assets in Indonesia”
Presentation & Communication Skill Training March 18-21, 2024 BNI
Webinar on Implementation of Personal Data Protection Law (PDP) April 03, 2024 BNI
OJK Institute Webinar with the theme “Paylater, Financial Solution or April 09, 2024 OJK
New Problem?”
Webinar Digital Trend & Skill Series 2: “Building Digital Bridges: April 18, 2024 BNI
Integrating Technology in Modern Services”
Webinar Global Mindset Series 2: “Building Collaborative Teams and April 23, 2024 BNI
Customer/Client Relationships”
OJK Institute Webinar “Opportunities and Challenges of Open Finance in April 25, 2024 OJK
Indonesia”
Webinar Driving Innovation - Beyond Boundaries for Everyday April 29, 2024 BNI
Improvement
Webinar Xpora Series 2024: Global Expansion: Effective Delivery April 29, 2024 BNI
Strategy for MSMEs
Webinar “Optimizing the Role of the Financial Industry to Prevent Green April 29, 2024 BNI
Financial Crime and Other Predicate Crimes”
Webinar with material Mastering Territory Management in Retail May 07, 2024 BNI
Business: Strategies and Insights from Industry Experts
FORDIGI BUMN: sharing session on PDP Law with the theme "What May 14, 2024 KBUMN
Next to Do to Implement PDP Law for BUMN"
OJK Institute Webinar with the theme "How to Prevent Greenwashing in May 16, 2024 OJK
Sustainable Finance"
PDP Law Webinar Series - Data Privacy and Data Protection Awareness May 21, 2024 BNI
Webinar Leaders Talk Series: Empowering Teams Through Change – May 21, 2024 BNI
Navigating Change with Risk Awareness and Business Acumen
Webinar Leaders Talk Series: Optimizing Organizational Transfromation May 22, 2024 BNI
Through Strategic Delegation
OJK Institute Webinar with the theme "Credit Growth Opportunities After May 22, 2024 OJK
the End of Credit Restructuring Policy"
Webinar Leadership Development and Organizational Resilence in The May 28, 2024 BNI
Transforming Industry
OJK Institute Webinar with the theme "Opportunities and Challenges of May 30, 2024 OJK
Personal Data Protection in the Digital Era"
PDP Series 1 Socialization "Data Privacy and Data Protection Awareness June 03, 2024 BNI
Training"
Webinar with the theme "Banking Industry Readiness in Implementing June 05, 2024 BNI
Law No. 27 of 2022 Concerning Personal Data Protection"
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Competency Development Material Implementation Date Organizer
Webinar GRC Strengthening Forum OJK Collaboration with Ministries, June 07, 2024 OJK
Institutions and Associations with the theme "Dissemination of the
Latest Internal Audit Standards"
Mandatory Webinar RACE Talk Series: Creating Impactful Innovation June 12, 2024 BNI
through Culture Transformation
Senior Management Certification Regime (SMCR) Training June 19, 2024 Dentons London
Public-Private Roundtable Meeting on Financial Crime Risk Management JPMorgan Indonesia
in The Digital Age and Financial Crimes Enforcement Network (FinCEN) June 26, 2024
overview
Implementation of Final Presentation Action Learning Project (ALP) - July 09-11, 2024 BNI
Data Driven Analytics Bootcamp Training
Commercial Credit Brevet (CAP) Training August - September 2024 BNI
Socialization of “Implementing Business Judgement Rule in Risk September 04, 2024 BNI
Management”
Capacity Strengthening (Kupas) PAKSI-API with the theme “Empowering September 12, 2024 KPK
the Role of PAKSI-API in Building a Culture of Integrity: Rejecting Illegal
Gratification”
Socialization of “Personal Data Protection (PDP) series 3 – Data Privacy September 23, 2024 BNI
and Data Protection Awareness”
Socialization of RoPA (Record of Processing Activities) September 26, 2024 BNI
Training related to Strategic Approaches to Combat Financial Crime in September 26, 2024 BNI
Indonesia
Anti-Bribery and Anti-Corruption Strategy October 01, 2024 BNI
Socialization of SkillUp! Program (Learn Soft Skills and Hard Skills) & October 02, 2024 BNI
BUMN Learning Festival Program
Future Generation of Credit Retail Experience October 04, 2024 BNI
TFT (Training For Trainers) training related to Enhancement Data Quality October 08, 2024 BNI
2024
Empowering Leadership: How Women Leaders Drive Company October 10, 2024 OJK
Performance
Decision Making and Confidence in The Digital Age October 16, 2024 BNI
Carbon Trading and Its Effect on Indonesia’s Economy October 17, 2024 OJK
TFT (Training For Trainers) UU PDP Champion Training October and Deloitte
December 2024
PDP Training related to the preparation of DPIA October 18, 2024 Deloitte
Synergy of Financial Sector Professions: Sustainable Transformation October 31, 2024 Kemenkeu
Towards a Stable, Inclusive, and Innovative Financial Sector Ecosystem
EV Insurance, International Best Practices for Innovation of New Energy October 31, 2024 OJK
Products and Services
Transformation and Integration of Indonesian Logistics System November 01, 2024 Kemenkeu
Workshop “OJK – South Korea FSS Join Staff Workshop On Combating November 04, 2024 OJK
Financial Fraud”
Governance Transformation Pillar of Integrity Support November 05, 2024 OJK
Book Review "Bank Cyber Security"
November 07, 2024 OJK
Strengthening Financial Integrity: Advanced Strategies and Innovations November 18, 2024 OJK
in Anti-Fraud
Strengthening the GRC Ecosystem in the Financial Sector to Support the November 21, 2024 OJK
Golden Indonesia 2045 Vision
Socialization of "Development of Information System for Anti-Money OJK
Laundering and Prevention of Terrorism Funding Program (SIGAP) in December 04, 2024
2024"
Training Communication Selling Negotiation Skill How to Achieve Target December 14, 2024 BNI
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
The Compliance Division also conducts internal sharing sessions for all employees. The topics covered in
these sessions include the following:
Implementation
Internal Sharing Material
Date
Prevention of External Fines January - July 2024
Implementation of RKDK (Special Campaign Fund Account) in the Framework of Monitoring the January 2024
Opening of Campaign Fund Accounts
Bank Secrecy and Official Secrecy February 21, 2024
March 04, 2024
Obligations of Branches Related to DHN (National Black List) to Avoid Fines from BI February 28, 2024
Organization of Office Networks February 28, 2024
Cleansing Data February 29, 2024
March 13, 2024
April 22, 2024
June 24, 2024
Underlying Foreign Exchange Transactions against Rupiah February, March,
June, July, August,
September 2024
BNI Advertising Marketing Communication April 24, 2024
Current month Tax Reporting Obligations and reminders for payment and collection of VAT 1111 May 08, 2024
(output)
Implementation of the Personal Data Protection Law May, July, August,
September 2024
Deadline for Completeness of WIC Profiles and Solutions If There Are System Constraints June 10, 2024
Awareness of the Dangers of Online Gambling and Fraudulent Investments June 11, 2024
Identification and Verification of Conductors and Branch Office Obligations July 25, 2024
Branch Obligations to Identify and Verify OTR Transactions with Remittance Agency Delivery July 31, 2024
APU PPT & PPPSPM January -
December 2024
Compliance Awareness February,
September,
November 2024
Good Corporate Governance (GCG) and Gratification Control and Anti-Bribery January –
December 2024
Implementation of the 2024 Compliance 1. Realizing the implementation of a culture of
Work Unit Work Program compliance at all levels of the bank’s organization
Along with the rapid development of information and business activities:
technology, globalization, and financial market a. Training/Socialization to all employees,
integration, the challenges and risk exposures which includes material on Compliance
faced are increasingly greater. This requires BNI to Culture, Good Corporate Governance (GCG),
continually increase risk mitigation efforts in carrying Gratification Control and Anti-Bribery
out increasingly complex operational activities. through digital and classical media, as well as
This mitigation is carried out both preventively implementing mandatory e-learning;
(ex-ante) and curatively (ex-post) to protect bank b. Submission of Compliance Reminder (CORE)
business activities. In accordance with POJK No. and implementation of the Daily Exercise
46/POJK.03/2017 concerning the Implementation Employee Program (DEEP46) with material
of Compliance Functions for Commercial Banks, related to the compliance function on a
it is necessary to increase the role and function of regular basis;
compliance to ensure compliance with regulations c. Implementation of supervision both on-site
and more effective risk management. and off-site related to the implementation of
APU PPT and PPPSPM and the implementation
To encourage the creation of a culture of compliance of the GRC Forum (Governance, Risk, and
in all organizational units, a number of compliance Compliance);
programs have been designed and implemented. d. Gratification Control in the BNI work
The compliance programs are as follows: environment in collaboration with the
Corruption Eradication Commission (KPK);
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e. Monitoring regarding the effectiveness of c. Compliance testing of publishing plans or
the implementation of Good Corporate new product developments;
Governance and Integrated Governance at d. Compliance checklist for assessing the ability
BNI; and suitability of prospective Controlling
f. Development of a system application in Shareholders, members of the Board of
the form of a Compliance Information Directors, and/or members of the Board of
Management System (CIMS), which is an Commissioners;
information system, database, and monitoring e. Compliance test/Credit Compliance Review
of the results of compliance reviews and (C2R) on the proposed Credit Application Tool
implementation of APU PPT and PPPSPM (PAK);
online; f. Compliance test/Procurement Compliance
g. Compliance Index (CIX) measurement as a Review (PCR) on proposed Goods and/or
reference for measuring and ensuring that the Services Procurement Documents;
implementation of the compliance function is g. Compliance test/review of plans for opening
running well. and relocating Bank Offices (Regional Offices,
Branch Offices, Sub-Branch Offices and
2. Manage compliance risks faced by the Bank. Functional Offices);
Compliance risk is a risk that arises as a result h. Compliance test/review of Branch and Center
of banks not complying with and/or not operational activities.
implementing applicable laws and regulations.
Several steps taken to minimize Compliance Risk 4. Ensure that BNI complies with the commitments
include: made with the Financial Services Authority
a. Carrying out periodic identification, (OJK), Bank Indonesia (BI), and other competent
monitoring, and socialization regarding supervisory authorities. Monitoring of this
the fulfillment of obligations and matters commitment is carried out collaboratively with
prohibited by regulations as a preventive the Internal Audit Unit (IAD) to ensure that
measure; all Bank actions and policies are in line with
b. Remind organizational units that are in-charge the regulations and agreements set by the
units to fulfill obligations periodically; supervisory authority.
c. Create corrective actions based on the
Compliance Risk database; 5. The implementation of compliance tests/
d. Including sanctions from regulators/ Credit Compliance Review (C2R) carried out
supervisors, which are one source of by the Compliance Division aims to ensure
compliance risk, into the Compliance Index, the effectiveness of implementing compliance
as well as making the Compliance Index a Key controls in all work units. Criteria for implementing
Performance Indicator (KPI) unit. C2R include the following aspects:
a. Provision of new, additional, and restructuring
3. Ensure that the policies, provisions, systems, funds with the authority of the Head Office
procedures and business activities carried out by Credit Committee (Corporate, Enterprise, and
the Bank are in accordance with the provisions Commercial Segment) and Division Level
of the Financial Services Authority (OJK)/ Credit Committee (Commercial Segment); or
Bank Indonesia (BI) and applicable laws and b. Review of funding provision, where at least
regulations. 1 (one) member of the Credit Committee is a
As a preventive measure to prevent Compliance Director;
Risk and support healthy and sustainable growth, c. Modifications include, but are not limited to,
the Compliance Division carries out preventive changes in structure, release of collateral, and
(ex-ante) efforts through compliance tests. This changes in conditions where at least 1 (one)
compliance test aims to ensure that all internal member of the Credit Committee is a Director;
regulations and certain banking activities or
comply with applicable banking standards. d. Proposals for providing funds must be
The compliance testing activities include the consulted with the Board of Commissioners
following: or provision of funds to parties related to
a. Test compliance with new or updated draft the Bank that must obtain approval from the
policies, systems and procedures; Board of Commissioners.
b. Compliance test/review of existing policies,
systems and procedures;
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6. Development of the BNI Anti Money Laundering 1. Analyzing the latest external provisions that have
(AML) system as an implementation of the a significant impact and have major sanctions
Financial Services Authority Regulations (POJK) for LJKs in the BNI KK and submit them to the
regarding the implementation of the APU PPT relevant LJKs for follow-up.
and PPPSPM programs. The development of this 2. Aligning the internal policies of each LJK in the
system includes the creation of a mechanism BNI KK and then provide the necessary input or
capable of automatically identifying, analyzing, recommendations while still paying attention
and monitoring the characteristics of transactions to the business field, complexity, needs, size,
carried out by customers. In addition, this system conditions, and regulations that apply to each
will also provide effective reports to support LJK in the BNI KK.
the monitoring and supervision of suspicious 3. Aligning the Compliance Risk management
transactions, thereby reducing risks related to mechanism through monthly monitoring of the
money laundering and terrorism financing. fulfillment of the Regulatory Business Conduct of
each LJK in the BNI KK based on the regulations
Compliance Indicators for 2024 of each LJK using a Self-Assessment.
In 2024, BNI has established a number of compliance 4. Implementing the Compliance Index (CIX) for
indicators designed to monitor, evaluate, and LJKs in BNI’s KK as a means of monitoring the
improve compliance performance. The compliance implementation of compliance functions at LJKs
indicators that will be applied are as follows: using parameters in the form of fraud, violation
1. Compliance Risk Profile cases, regulatory sanctions and fines, pending
Compliance risk profile assessment is carried findings of external and internal auditors,
out in a composite manner, which includes two updating customer data, and Regulatory
main aspects: assessment of inherent risk and Business Conduct of each LJK.
assessment of the quality of risk management 5. Analyzing the LJK Compliance Function
implementation. The results of this assessment Implementation Report in the BNI KK periodically.
illustrate the effectiveness of the risk control 6. Hold meetings with each LJK in the BNI KK
system in ensuring compliance. In 2024, in periodically to discuss, among other things,
composite terms, BNI’s Compliance Risk Profile compliance issues as well as follow-up to
was at level 2, with the following details: suggestions and advice from the Board of
a. BNI’s Inherent Risk in 2024 was at level 2; Commissioners.
b. The Quality of Implementation of Risk 7. Make efforts to increase the competency of the
Management (KPMR) was at level 2. compliance unit human resources at LJK within
2. Compliance Index (CIX) BNI’s KK through holding sharing sessions by
Compliance Index is an assessment tool used to BNI.
measure and ensure that the implementation of 8. Prepare and submit reports on the implementation
the compliance function in a unit is running well. of duties and responsibilities for supervision and
In general, the CIX measurement results in 2024 evaluation of the Compliance function at each
were at the Moderate level. LJK in the BNI KK periodically to the Director
in charge of the Compliance Function, as well
Implementation of the Integrated as prepare reports on the implementation of
Compliance Work Unit Work Program in integrated compliance duties and responsibilities
2024 periodically, which are submitted by the
In 2024, as a manifestation of the implementation Director in charge of the Compliance Function
of duties and functions to monitor and evaluate to the President Director and BNI Board of
the implementation of compliance functions in Commissioners.
each Financial Services Institution (LJK) in the 9. Synergize with LJK in the BNI KK, including
BNI Financial Conglomeration (KK), SKKT BNI has regarding training and learning between BNI and
implemented several strategic steps, including: LJK in the BNI KK.
2024 Annual Report
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Internal Control
System [ACGS D.3.17, D.3.18. D.3.19, D.3.20]
BNI implements an Internal Control System (SPI) provisions and regulations, both provisions
as a comprehensive and continuous monitoring issued by the government, the Financial Services
mechanism throughout all work units and Authority, and internal policies and procedures
organizational levels in order to support the established by BNI; [ACGS C.2.6]
achievement of the Bank's objectives and is designed 2. The availability of complete, accurate,
to identify the possibility of an event occurring appropriate, and timely financial and management
that could affect the Bank's performance. The information (Information Objectives) is intended
implementation of the internal control system within to ensure the availability of complete, accurate,
BNI is guided by the Financial Services Authority appropriate, and timely reports required for
Circular Letter (SEOJK No. 35/SEOJK.03/2017 appropriate and accountable decision-making;
concerning Standard Guidelines for Internal Control 3. Effectiveness and efficiency in BNI's business
Systems for Commercial Banks ("SEOJK 35/2017") activities (Operational Objectives) are intended
and the Committee of Sponsoring Organizations to increase effectiveness and efficiency in the use
of the Treadway Commission's (COSO) Framework. of assets and other resources in order to protect
[ACGS D.3.17] BNI from the risk of loss; and
4. Increasing the effectiveness of risk culture in
To realize the implementation of healthy, safe, the BNI organization as a whole (Risk Culture
and controlled Bank operational activities, BNI Objective) is intended to identify weaknesses
implements an effective SPI so that it can assist the and assess deviations early and reassess
Board of Commissioners and the Board of Directors the reasonableness of existing policies and
in safeguarding the Bank's assets, guaranteeing procedures at BNI on an ongoing basis.
the availability of reliable financial and managerial
reporting, increasing the Bank's compliance with ACTIVE CONTROL AND SUPERVISION
applicable laws and regulations, reducing the risk MECHANISM BY THE BANK'S MAIN
of losses, deviations, and violations of prudential ORGANS
aspects, and ensuring risk management remains
within the tolerance limits (risk appetite) set BNI applies the Three Lines Model framework in an
by Management. Implementation of SPI is the internal control system that is integrated with risk
responsibility of all parties involved in the Internal management to support the creation of reliable
Control System, which is outlined in the duties and governance. The application of the three lines
responsibilities of each party. model principle encourages the involvement of all
levels of the organization, starting from the work
BNI, as the Main Entity in the BNI Financial unit level to the Board of Commissioners and the
Conglomerate implements an integrated control Board of Directors level, as the main organs in BNI
system together with Subsidiary Companies to governance to play an active role in carrying out
ensure that operational activities within the BNI KK supervision and establishing a culture of control at
are running well and can increase added value for the Bank.
the Bank through effective implementation of risk
management and GCG principles. By using the Three Lines Model approach, first-
line roles/risk-taking units are responsible for the
INTERNAL CONTROL SYSTEM OBJECTIVES risks taken, execution, and results (day-to-day risk
management & control). Second-line roles/risk
BNI's objectives for implementing an effective control units are responsible for preparing the Bank's
internal control system include, among other things, risk management framework, policies, principles,
ensuring: and methodology. Meanwhile, third-line roles/risk
1. Compliance with statutory provisions and assurance units are responsible for independently
regulations (Compliance Objectives) is intended assessing the effectiveness of risk management
to ensure that all BNI business activities implementation.
are carried out in accordance with statutory
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Practices Governance Responsibility Commitment Statements
The active supervisory involvement of the Board CONFORMITY OF BNI'S SPI WITH THE COSO
of Commissioners and the Board of Directors FRAMEWORK [ACGS D.3.17]
is also very necessary to ensure that the Bank's
internal control system and implementation of risk In order to implement effective SPI both for BNI
management are running well and in accordance individually and consolidated and integrated with
with applicable regulations. The Board of Directors Subsidiaries, BNI implements an internal control
is tasked with monitoring the adequacy and system consisting of 5 (five) main components in
effectiveness of the internal control system by line with the Internal Control Integrated Framework
ensuring that internal implementation function developed by The Committee of Sponsoring
activities have been carried out by all employees. Organization of the Treadway Commission (COSO),
Meanwhile, the Board of Commissioners ensures including:
that the Board of Directors has monitored the 1. Control Environment
effectiveness of the implementation of the internal 2. Risk Assessment
control system by holding regular meetings with the 3. Control Activities
Board of Directors and Executive Officers to discuss 4. Information and Communication
the effectiveness of SPI. 5. Monitoring Activities
Throughout 2024, the suitability of the implementation of the internal control system with the COSO Internal
Control Integrated Framework is explained as follows:
Components of Internal Control in
Implementation of BNI Internal Control System
accordance with COSO Framework
1. Control Environment The main elements that make up BNI's control environment are:
The commitment, behavior 1. Adequate organizational structure;
and steps taken by BNI's Board 2. BNI leadership style and management philosophy;
of Directors and Board of 3. Integrity and ethical values as well as employee competence;
Commissioners have formed a 4. Human resources policies and procedures;
solid control environment. This 5. Attention and direction from BNI Management and other committees, such as the
environment, in turn, becomes Risk Management Committee;
the basis for the implementation 6. External factors that influence BNI operations and the implementation of risk
of effective operational control management.
activities across all lines of
management.
2. Risk Assessment Assessment of 8 (eight) types of risks that BNI must manage include:
As an integral part of the internal 1. Credit Risk Assessment
control system, BNI carries out Credit Risk Assessment includes, among other things, the following aspects:
regular risk assessments. Several a. Number, quality, and composition of balance sheet (on-balance sheet) and
types of risks that have been administrative account (off-balance sheet) exposures;
identified are the main focus in this b. Debtor/counterparty credit risk level;
process. By measuring exposure c. Characteristics of the credit provided;
to these risks, BNI can formulate d. Business and industrial environmental conditions;
appropriate mitigation strategies e. Internal Rating System and Scoring System;
so that risks can be managed f. Credit risk stress testing;
effectively and optimally. g. The use of internal ratings to determine asset quality and reserve size through
calculating the Expected Credit Loss (ECL) value, which reflects the estimated
potential credit loss through calculating 3 basic parameters, namely Probability
of Default (PD), Loss Given Default (LGD), and Exposure at Default (EAD).
2. Market Risk Assessment
Market risk assessments are carried out on the entire trading book and banking
book portfolio. Market risk assessment on trading books includes, among other
things:
a. Market risk sensitivity measurement – standard method;
b. Aggregation using Value at Risk (VaR) – internal model;
c. Stress Testing market risk;
d. Budget loss; and
e. Backtesting.
Market risk assessment in the banking book includes, among other things:
a. Measuring interest rate risk in the banking book; and
b. Measuring exchange rate risk in the banking book.
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Components of Internal Control in
Implementation of BNI Internal Control System
accordance with COSO Framework
3. Liquidity Risk Assessment
Liquidity risk assessments are carried out to measure and monitor net funding
needs on an ongoing basis. The liquidity risk assessment process includes:
a. Assessment of liquidity ratios, including Liquidity Coverage Ratio (LCR) and
Net Stable Funding Ratio (NSFR);
b. Maturity profile assessment;
c. Cash inflow and outflow projections;
d. Stress Testing liquidity risk;
e. Availability of liquid assets (Cash), Secondary Reserve (SR); and
f. Liquidity Ratio.
4. Operational Risk Assessment
One of the methods used to assess operational risk at BNI is Risk Control Self-
Assessment (RCSA), which is carried out periodically through a self-assessment
process by work units, which aims to identify potential weaknesses in existing
controls so that risks can be mitigated as early as possible.
Operational risk assessment is also carried out through assessing the operational
risk profile with indicators/parameters:
a. Business Characteristics & Complexity
b. Human Resources
c. Information Technology and Supporting Infrastructure
d. Fraud
e. External Events
5. Legal Risk Assessment
Legal risk assessment/measurement can use indicators/parameters in the form of:
a. Potential losses arising from litigation demands;
b. Weakness of engagement; and
c. The absence/occurrence of changes to the regulations/legislation
underlying the publication of a product or service.
6. Strategic Risk Assessment
Strategic risk assessment/measurement can use indicators/parameters in the form
of:
a. Suitability of strategy to business environmental conditions;
b. High-risk strategies and low-risk strategies;
c. BNI’s business position relative to competitors; and
d. Achievement of the realization of the Bank Business Plan (RBB).
7. Compliance Risk Assessment
Compliance risk assessment/measurement can use indicators/parameters in the
form of:
a. Type, significance, and frequency of violations of applicable provisions; and
b. Violation of certain financial transaction provisions;
c. Frequency of violations (BNI compliance track record).
8. Reputational Risk
Assessment/measurement of reputation risk can use indicators/parameters in the
form of:
a. Influence of the reputation of BNI owners and related companies;
b. Violation of business ethics;
c. Complexity of BNI products and business collaborations;
d. Frequency and materiality of negative Bank news; and
e. Frequency and materiality of customer complaints.
3. Control Activities To ensure that business risks are managed effectively, BNI has implemented various
Control activities are an important control activities which include:
component to ensure the 1. General Control Activities
achievement of organizational Involving all employees including the Board of Directors, control activities must
goals through risk control. be planned and carried out to ensure management directives are implemented.
These control activities include Control activities must be contained in policies and procedures to ensure that
implementing policies and each activity is carried out effectively and encourage action to anticipate the risks
procedures designed to reduce inherent in each operational activity.
risks that could hinder the 2. Control Activities according to Organizational Functions
achievement of organizational An effective Internal Control System requires the establishment of a control
goals. structure in accordance with the organizational structure, which includes:
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Components of Internal Control in
Implementation of BNI Internal Control System
accordance with COSO Framework
a. Management Reviews (Top Management Reviews)
The Board of Directors actively requests presentations and performance reports
periodically to evaluate BNI’s progress towards the targets that have been set.
Through this evaluation, the Board of Directors can quickly detect problems such
as control weaknesses, financial reporting errors, or fraud. Determination of
targets must be in accordance with the risk management policy, which is prepared
by considering the level of risk willing to be taken (risk appetite), the maximum
level and type of risk determined (risk tolerance), and the determination of limits.
b. Operational Performance Review (Functional Reviews) are carried out by the
Internal Audit Unit periodically.
c. Information Systems Control
Includes verification of the accuracy and completeness of transactions as well as
authorization, general control, and application control.
d. Control of Physical Assets
Control activities include securing assets and restricting access to computers
and data files.
e. Documentation, including adequate documentation of accounting policies,
procedures, systems, and standards as well as audit processes.
3. Control Activities according to Risk Type
Control activities have been outlined in policy and procedure documents to identify
risks, including market, liquidity, credit, operational, legal, compliance, reputation,
and strategic risks.
a. Credit Risk Control
i) Credit supervision covers all aspects of credit and all objects of supervision
without exception;
ii) Internal credit control.
b. Market Risk Control
For control purposes, the market risk identification and measurement process
are carried out by a unit that is independent of business activities, in this case
carried out by the Risk Management Work Unit.
c. Operational Risk Control
BNI has comprehensive policies and procedures for all existing work units
and products/activities to ensure operational activities can be carried out
appropriately and consistently by the entire organization. BNI also has complete
and trained organs to ensure that control activities can be carried out prudently
through the application of the principles of segregation of duties, dual control,
maker-checker, and other control principles. BNI has a comprehensive process
in the process of launching new products/activities so as to ensure that the
products/activities launched have an adequate control process foundation for
their operationalization. With the development of technology, many control
activities have also been automated so that operational risks can be minimized.
Apart from the above, BNI has also implemented Risk Control Self-Assessment
activities with a Control Testing approach/method, which is carried out
periodically to ensure that the control activities that have been designed have
been implemented well and are still adequate over time. BNI has several special
work units that are independent from the process owner and will carry out
Control Testing so that identification of potential control weaknesses can be
carried out more focused and independently. Every potential gap found will be
followed up and monitored to ensure operational risks can be minimized.
Through strong governance, BNI ensures that there is an oversight process
from the independent Risk Management Work Unit, Internal Audit as the third
line, and also monitoring carried out by the Board of Directors and Board of
Commissioners through various committees such as the Risk Management
Committee, Risk Monitoring Committee, etc. This also ensures that the
operational risk control process has been carried out according to what has been
determined and potential problems have been handled appropriately.
In addition, to anticipate crisis conditions or natural disasters, BNI has established
a Business Continuity Management process that is equipped with the necessary
policies, procedures, and organs to ensure that crisis or disaster conditions
are handled properly so that business continuity is maintained. The necessary
protocols have been built, and trials are carried out periodically to always ensure
the readiness of the established plans.
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Components of Internal Control in
Implementation of BNI Internal Control System
accordance with COSO Framework
d. Liquidity Risk Control
Liquidity risk control is carried out by:
i) Monitoring and taking alternative strategic steps for each Secondary Reserve
(SR) traffic light, namely: Dark Green, Light Green, Light Yellow, Dark Yellow,
and Red;
ii) Carrying out funding strategies, managing daily liquidity positions and
liquidity risks, managing liquidity positions, and managing intra-group
liquidity risks as regulated in the Global Funding Policy, Asset Management
Policy, and Asset and Liability Management Policy.
e. Legal Risk Control
Legal risk control is carried out by ensuring that BNI›s agreements with third
parties safeguard BNI›s interests. Legal risk control is carried out by the Work
Unit, which functions to manage legal risk, including through:
i) Assessment in the form of a juridical study, in the event that there are plans
to add/develop new products and/or activities;
ii) Providing legal advice and/or legal assistance in terms of legal risks in
operational activities;
iii) Periodically review contracts and agreements with other parties.
f. Strategic Risk Control
Strategic risk control is carried out by:
i) Carrying out an effective, independent, and objective review of strategic
policies as outlined, among others, in the form of a review of the
implementation and achievement of performance against targets set in the
Bank›s Business Plan through meetings of the Board of Commissioners
inviting the Board of Directors (Radekom), Board of Directors Meetings
(Radisi), Sector Meetings, and Business Reviews;
ii) Adequate testing and review of the management information system.
g. Compliance Risk Control
Compliance risk control is carried out through preventive (ex-ante) actions aimed
at:
i) Ensure that policies, provisions, systems, and procedures, as well as business
activities at BNI, are in accordance with the provisions of applicable regulators
and regulations;
ii) Ensure compliance with established commitments.
h. Reputation Risk Control
Reputation risk control is carried out by:
i) Manage, follow up, and resolve customer complaints and lawsuits that may
increase reputation risk immediately; and
ii) Develop reliable mechanisms for carrying out effective reputation risk control
measures.
4. Information and Communication In the Internal Control System, the information system must be able to produce
Information and communication relevant reports related to BNI's operations, financial condition, implementation of
are critical elements that ensure risk management, and compliance with applicable regulations. This report functions
the flow of relevant and high- to support the performance of the Board of Directors and Board of Commissioners in
quality information across carrying out their duties. The information presented includes:
all levels of the organization. 1. Internal and external information that is needed by management to evaluate the
Accurate and timely information achievement of BNI's goals, as well as
must be available to stakeholders 2. Information is accurate and presented in a timely manner so that it can be used
to support decision making effectively and efficiently in making decisions and carrying out responsibilities.
and implementation of control
activities. Through an effective The information systems required include:
information system and open 1. BNI organizes an emergency recovery plan and back-up system to prevent high-risk
communication channels, the business failures;
Bank can ensure that risks can 2. BNI owns and maintains a management information system, both in electronic and
be identified and responded to non-electronic form.
appropriately, as well as facilitate
the implementation of integrated
controls.
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Practices Governance Responsibility Commitment Statements
Components of Internal Control in
Implementation of BNI Internal Control System
accordance with COSO Framework
To ensure that all employees understand and comply with applicable policies
and procedures in carrying out their duties and responsibilities, effective internal
communication channels are needed. This communication aims to ensure that
each employee can carry out their duties in accordance with established standards.
Apart from that, external communication channels are also important to convey the
necessary information to shareholders, regulators, customers, and other third parties.
In processing information in electronic form, the system used must be equipped
with an adequate audit trail. This audit trail serves as a monitoring and transparency
tool, ensuring that every transaction or change can be properly traced to support
accountability.
5. Monitoring Activities Monitoring of BNI activities, both in business units and functional units, is carried out
Monitoring Activities are using a three-lines model approach.This approach ensures comprehensive and layered
components that aim to assess risk control. More detailed information about this approach is outlined as follows:
the effectiveness of internal
#1 #2 #3
control on an ongoing basis and
Risk Taking Unit Risk Control Unit Risk Assurance
perform adjustments if necessary.
or First Line Roles or Second Line Roles or Third Line Roles
These activities ensure that
internal controls remain effective The Risk Owner is The Risk Control The Risk Assurance
in reducing risks and achieving responsible for the unit is responsible unit is responsible for
organizational objectives. risks undertaken, for developing the independently assessing
their execution, and framework, policies, the effectiveness of
outcomes (day-to-day risk principles, and risk management
management and control) methodologies for the implementation and
1. Responsible for Bank's risk management internal control
managing and 1. Prepares proposals 1. Conducts independent
controlling risks for risk management and periodic internal
inherent in daily strategies and policies, audits on the
business activities or including risk appetite implementation of
functions. and limits. risk management and
2. Identifies, measures, 2. Develops the internal control.
mitigates, monitors, framework, policies, 2. Develops
and reports risks principles, tools, recommendations
inherent in business methodologies, and for corrective actions
activities/functions in standards for risk and monitors their
accordance with the management. implementation.
strategies, policies, 3. As a risk oversight 3. Reports audit results to
and risk parameters unit, conducts risk the Audit Committee
established by the aggregation and and key stakeholders
Second Line Roles. comprehensive within its authority.
reporting.
4. Provides advice or
recommendations
to First Line Roles in
implementing risk
policies within their
authority.
5. Escalates critical issues
or key decisions to
Senior Management/
Board of Directors
and/or the Risk
Management & Anti-
Fraud Sub-Committee
and/or the Integrated
Risk Management
Committee.
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SCOPE OF INTERNAL CONTROL SYSTEMS Controlling Compliance with Other Laws
and Regulations
The scope of the BNI Internal Control System To protect BNI from legal risks, the Bank's
includes the following: Compliance Function carries out comprehensive
1. Strategic control, aims to ensure that every monitoring activities to ensure compliance between
strategy or policy determined is in accordance the implementation of daily banking operations and
with BNI's goals, vision and mission; policies, provisions, systems and procedures, as
2. Operational control aims to achieve operational well as applicable laws and regulations. In carrying
efficiency and effectiveness; out its duties, the Compliance Function is directly
3. Reporting control, aims to ensure the quality of responsible to the Director who oversees the Bank's
any information/reports produced and used in compliance area.
decision making, both internal and external;
4. Compliance control aims to ensure the level REVIEW OF THE EFFECTIVENESS OF THE
of compliance with laws, regulations, and INTERNAL CONTROL SYSTEM [ACGS D.3.18]
legislation related to operations.
Within the framework of BNI's internal control
FINANCIAL AND OPERATIONAL CONTROL system, the Board of Directors is responsible for
AND COMPLIANCE WITH LEGISLATION [ACGS: ensuring the implementation of the SPI internal
D.3.19] control system and is obliged to improve and
ensure a risk awareness culture is embedded at
BNI Financial and Operational Control every level of the organization. Meanwhile, Internal
The Bank carries out control activities that include Audit is responsible for evaluating the adequacy,
establishing control policies and procedures as well effectiveness and efficiency of SPI and plays an active
as implementing an early verification process to role in continuously improving the effectiveness of
ensure that each policy and procedure is consistently SPI to achieve the goals set by BNI.
complied with. Control activities are implemented
at all functional levels in accordance with BNI's Throughout 2024, BNI Internal Audit has carried
organizational structure. out its duties and responsibilities in supporting
the effectiveness of the Bank's internal control by
In its implementation, BNI's internal control covers conducting periodic reviews and inspections of all
2 (two) main areas, namely operational control activities in Work Units and Subsidiaries. Based on
and financial control, including compliance with the results of these periodic evaluations, Internal
applicable laws and regulations. Control over Audit assesses that BNI has implemented SPI in
accounting or financial aspects is carried out to accordance with universally applicable control
ensure that all financial transactions carried out by principles and demonstrated good implementation
work units and management are in accordance with quality, as well as supporting the achievement of
statutory provisions and comply with the Bank's targets set by Management.
internal procedures so as to produce accurate
financial reports. Meanwhile, operational control Even though the implementation of SPI is deemed
focuses on the efficiency and effectiveness of adequate, continuous improvement efforts remain a
business processes. Both are complementary and priority that must be carried out continuously by all
must be carried out in accordance with applicable parties so that the Bank's management continues to
laws and regulations. run well in accordance with applicable regulations.
In this way, BNI can close gaps in fraudulent
practices or other bad corporate governance that
have the potential to impact material or immaterial
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
losses for the Bank. The results of the Internal Audit
evaluation have been submitted to the Board of
Directors for further follow-up by the relevant Work
Unit. The Board of Commissioners, especially the
Audit Committee, plays an active role in evaluating
SPI by reviewing the results of the evaluation carried
out by Internal Audit.
STATEMENT OF THE BOARD OF DIRECTORS
AND BOARD OF COMMISSIONERS ON THE
ADEQUACY OF THE INTERNAL CONTROL
SYSTEM [ACGS D.3.18, D.3.20]
Based on the results of the review and discussion
with Management, Audit Committee, External
Auditor, Internal Audit and several Related Divisions,
the Board of Directors and Board of Commissioners
again stated that BNI has an effective and adequate
SPI in managing the risks faced by the Bank during
2024. The Bank succeeded in maintaining its risk
management within tolerance limits (risk appetite) to
support the achievement of the Bank's objectives as
reflected in the Bank's operational activities running
effectively and efficiently, submitting accurate and
reliable financial reports, safeguarding the Bank's
assets, and complying with applicable laws and
regulations.
2024 Annual Report
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2024 Report Profile Analysis on Company Performance Functions
Risk Management
System [ACGS D.3.17, D.3.18, D.3.19, D.3.20]
OVERVIEW OF THE RISK MANAGEMENT and potential risks, considering changes in the risk
SYSTEM IMPLEMENTED BY BNI profile due to shifts in business strategy, external
factors, and regulatory requirements.
For BNI, the implementation of risk management
is an integral part of complying with regulations BNI employs the Enterprise-Wide Risk Management
and adhering to the principles of prudence in (EWRM) framework to manage risks individually
executing business strategies to respond to the or in an integrated manner with BNI's Financial
rapidly evolving external and internal dynamics of Conglomerate (KK) through the alignment of risk
the banking sector. In practicing good corporate appetite with the business strategies of each entity.
governance, especially in risk management, BNI The proactive and forward-looking implementation
has established a General Risk Management Policy of EWRM enables the Bank to enhance its capabilities
and an Integrated Risk Management Policy that and coordination in applying a risk-based approach
serve as the standard reference for all internal more effectively, thereby achieving healthy and
stakeholders of the Bank in managing risks and sustainable business growth and delivering optimal
business opportunities. These policies also guide returns for shareholders in line with the established
the Bank in anticipating and managing both current risk appetite and risk tolerance.
In simple terms, BNI’s risk management framework and governance are illustrated as follows:
BNI Governance
Governance
Transparency Accountability Accountability Independence Fairness
AGM GMS/Highest Authority
Board of Commissioners
Board of Integrated Governance Remuneration &
Commissioners Risk Monitoring Committee Audit Committee
Committee Nomination Committee
External Audit
(KAP, OJK, BPK)
Board of Directors
Board of Subsidiaries Asset & Liability Human Capital Performance Credit Policy
Directors Committee Committee Committee Management Committee Committee
Komite Manajemen Technology Credit Risk Management &
Business Committee Credit Committee
Risiko Terintegrasi Management Committee Anti-Fraud Committee
1st Line Roles 2nd Line Roles 3rd Line Roles
Business Business Risk Control Function Internal Audit
Units &
Functional
Units
Day to Day Control Periode Control
Internal Control
BNI’s risk management framework defines risk management framework and processes with interrelationships
and reciprocal relationships between the Board of Commissioners and the Board of Directors, the
supporting Committees of the two Boards, and Divisions, as well as between the organizational bodies
and Subsidiaries. In implementing effective and comprehensive risk management, BNI strives to build a
robust risk management infrastructure foundation that covers Governance and Organization (including
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human resources), Policies and Procedures, Risk information technology, and the strengthening of
Management Processes, Measurement Tools and risk awareness through the internalization of a risk
Methods (including Risk Model Quantification), and culture across the entire organization of BNI and its
IT backed-methodologies and strong risk culture. Financial Conglomerate members.
RISK MANAGEMENT FRAMEWORK To support the Bank's efforts in achieving healthy and
sustainable growth, thereby optimizing shareholder
As outlined in BNI's General Risk Management value, BNI consistently strives to mitigate risks and
Policy and Integrated Risk Management Policy, the maximize opportunities without disregarding the
risk management framework is based on a risk principles of risk management. For the effective
operating model, covering governance, processes, implementation of Risk Management, both for BNI
policies, and the tools and methodologies used. This individually and in Consolidation and Integration
risk management process is supported by adequate with Subsidiaries, BNI's Risk Management
quality and quantity of human resources, sufficient encompasses 4 (four) main pillars, namely
:
Pillar 1 Pillar 2 Pillar 3
Adequacy of risk
Pillar 4
Active oversight of Adequacy of risk identification,
Board of Directors management policies and measurement, Comprehensive internal
and Board procedures and monitoring and control control system
of Commissioners determination of risk limits processes as well as risk
management
information systems
PILLAR 1: ACTIVE OVERSIGHT BY THE BOARD OF DIRECTORS AND BOARD OF
COMMISSIONERS
Oversight by the Board of Directors [ACGS D.3.18]
The active oversight by the Board of Directors over BNI's risk management includes the following:
1. Formulating comprehensive written policies, strategies, and frameworks for Risk Management. This
includes setting risk limits, both in total and by risk type, taking into account the Risk Appetite (the
level of risk the bank is willing to take) and Risk Tolerance, in accordance with the Bank's conditions.
Furthermore, the Board of Directors considers the impact of risk on capital adequacy. Once the policies,
strategies, and frameworks are approved by the Board of Commissioners, the Board of Directors will
implement them.
2. Developing, establishing, and updating procedures and tools for identifying, measuring, monitoring, and
controlling risks at BNI.
3. Designing and setting transaction approval mechanisms, including transactions exceeding limit
thresholds, and establishing authority levels for each position tier.
4. Evaluating and/or updating the policies, strategies, and frameworks for Risk Management at least once
a year, or more frequently if there are significant changes in factors that affect the Bank's business
activities, risk exposures, or risk profiles.
5. Establishing a clear organizational structure, including the delegation of authority and responsibilities at
each position level related to the application of Risk Management.
6. Being responsible for the implementation of the policies, strategies, and frameworks for Risk Management
approved by the Board of Commissioners, and conducting evaluations and providing guidance based on
reports from the Risk Management Work Unit (RMWU), including reports on the Risk Profile.
7. Ensuring that all material risks and their impacts have been addressed, and submitting periodic
accountability reports to the Board of Commissioners, covering developments and issues related to
material risks, as well as corrective actions that have been, are being, or will be taken.
8. Ensuring the implementation of corrective measures on issues or deviations in BNI’s business activities
identified by the Internal Audit Work Unit (IAWU).
9. Ensuring the adequacy of the quality and quantity of human resources and the improvement of their
competence to support BNI’s risk management implementation effectively.
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10. Developing risk management culture in BNI 7. Evaluating and adjusting the Integrated Risk
culture including risk awareness at all levels of Management policy at least once a year or at
the organization. any time in the event of changes in factors that
11. Ensuring that the Risk Management function is significantly affect business activities of the BNI
implemented independently. Financial Conglomerate.
8. Understanding the risks inherent in all business
In general, BNI Board of Directors is responsible activities in the BNI Financial Conglomerate and
for implementing good corporate governance, risk take the necessary actions according to the BNI
management, and integrated compliance that is Financial Conglomerate Risk profile, including by
adjusted to the latest developments in the banking providing recommendations on proposals related
ecosystem and supported by digitalization and to the implementation of Risk Management to
technological innovation, in accordance with the LJK in the BNI Financial Conglomerate.
provisions stipulated in the BNI Board of Directors 9. Ensuring the adequacy of infrastructure to
Charter stated in the Board of Directors Decree No. manage and ensuring that all risks can be
KP/339/DIR dated August 6, 2024. controlled.
BNI Board of Directors’ authorities and In carrying out the above duties and responsibilities,
responsibilities in integrated risk management the Board of Directors is assisted by the Risk
include at least: Management Work Unit (SKMR), which also serves as
1. Preparing written and comprehensive Integrated the Integrated Risk Management Work Unit (SKMRT).
Risk Management policy, taking into account the Supervision of the Bank's risk management by the
level of risk appetite and risk tolerance. Board of Directors is conducted through various
2. Implementing the Integrated Risk Management forums, including the Board of Directors Meeting
policy that has been set, including: (Radisi), Risk Management & Anti Fraud Committee
a. Ensuring the implementation of Integrated (KRA), Risk Management Sub-Committee (RMC)
Risk Management in the BNI Financial and Anti Fraud Sub-Committee (KAF) meetings, as
Conglomerate. well as Credit Policy Committee and Integrated Risk
b. Ensuring that all significant Risks and the Management Committee (KMRT) meetings.
impacts caused by the Risks in question have
been followed up. Supervision by the Board of Commissioners
c. Submitting accountability reports to the [ACGS D.3.18]
Main Entity’s the Board of Commissioners The Board of Commissioners actively oversees the
periodically. Bank’s risk management activities, including:
d. Communicating the Integrated Risk 1. Approving BNI’s risk management policies,
Management policy effectively to all relevant including the strategies and frameworks set
organizational levels in the BNI Financial in accordance with the level of risk to be
Conglomerate so that it is clearly understood. undertaken (Risk Appetite) and Risk Tolerance,
3. Developing Risk culture as part of the Integrated both quantitative and qualitative aspects of Risk
Risk Management implementation for the BNI Appetite;
Financial Conglomerate. 2. Evaluating the risk management policies and
4. Ensuring that the Integrated Risk Management strategies at least once a year or when there are
implementation has been conducted significant changes in the factors affecting BNI’s
independently. business activities;
5. Ensuring the effectiveness of human resource 3. Evaluating the accountability of the Board of
management which includes competence, Directors and providing corrective guidance on
qualifications, and adequacy of human resources the implementation of BNI’s risk management
at BNI as the Main Entity to carry out the policies periodically;
Integrated Risk Management function. 4. Evaluating and decide on the request or
6. Conducting evaluation of the Integrated Risk proposal of the Board of Directors relating to
Management Work Unit review results on the BNI's transactions or business activities which
Integrated Risk Management process periodically in accordance with the provisions require the
to ensure: consideration and approval of the Board of
a. The accuracy of risk assessment methodology Commissioners; and
b. The adequacy of risk management information 5. Ensuring that risk management policies and
system implementation processes are effectively and integrally executed
c. The accuracy of risk management policies within BNI’s overall risk management process.
and procedures and determination of risk
limits and thresholds
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To carry out the above functions, the Board of In exercising its active supervision role over the
Commissioners establishes a Risk Monitoring Bank’s risk management, both individually and in an
Committee with the following duties: integrated manner, BNI’s Board of Commissioners is
1. Evaluating the alignment between risk assisted by the Risk Monitoring Committee (RMC),
management policies and their implementation the Audit Committee, and the Integrated Governance
by the Bank; Committee. The Board of Commissioners’
2. Monitoring and evaluating the tasks of supervisory functions are carried out through
the Risk Management Committee and the forums such as the Board of Directors and Board
Risk Management Work Unit to provide of Commissioners meetings (Radekom), as well as
recommendations to the Board of Commissioners; meetings of the Risk Monitoring Committee, the
3. Performing other specific tasks related to the Integrated Governance Committee, and the Audit
functions and scope of the Risk Monitoring Committee.
Committee as assigned by the Board of
Commissioner s. In 2024, the agenda for the implementation of the
Board of Commissioners' supervisory function
carried out through the Board of Directors and Board
of Commissioners Meeting (Radekom) forum, as
well as in the Risk Monitoring Committee, Integrated
Governance Committee and Audit Committee
meetings, as follows:
No. Date Agenda
Risk Monitoring Committee Meeting on Leading and Lagging Indicators for Credit, Market,
1 January 9, 2024
Liquidity, Operational, Legal, Strategic, Compliance, and Reputation Risks
Submission of Advice and Counsel of the Board of Commissioners on the Implementation of
2 January 3, 2024 the Risk Monitoring Committee Meeting regarding Leading and Lagging Indicators for Credit,
Market, Liquidity, Operational, Legal, Strategic, Compliance, and Reputation Risks.
Integrated Governance Committee with the agenda of Integrated Risk Profile Evaluation and
3 February 06, 2024
Integrated Minimum Capital Adequacy (CAR) position December 31, 2023
4 April 4, 2024 Board of Commissioners Meeting on Review of BNI Risk Appetite Statement (RAS) Year 2024
Board of Commissioners Letter on Evaluation of Threshold Policy for Transaction Authority of
5 April 23, 2024
SOEs and SOE Subsidiaries
Risk Monitoring Committee Meeting on the Evaluation of Risks related to Transactions in
6 July 2, 2024 Treasury, including Market Risk and Liquidity Risk that Take into Account Country Risk and
Transfer Risk
Board of Commissioners Meeting on Review of General Policy of Internal Control System
7 July 4, 2024
(KUSPI) Year 2024
Integrated Governance Committee with the agenda of Integrated Risk Profile Evaluation and
8 August 06, 2024
Integrated Minimum Capital Adequacy (CAR) position June 30, 2024
Risk Monitoring Committee Meeting and Board of Commissioners' Response regarding 3 (three)
9 September 5, 2024
Top Risk BNI Quarter II-2024
Board of Commissioners Meeting on Discussion of BNI Risk Maturity Index (RMI) Assessment
10 September 24, 2024
Year 2024
Integrated Governance Committee with the agenda of Evaluating the Integrated Risk
11 November 19, 2024
Management General Policy and Integrated Capital Policy for 2024
12 November 21, 2024 Board of Commissioners Meeting for Updating the BNI Recovery Plan Document for 2024/2025
Board of Commissioners Meeting for Reviewing the General Risk Management Policy (KUMR)
13 December 5, 2024
and Integrated Risk Management and Capital Policy (KUMRT) for 2024
Risk Monitoring Committee Meeting regarding the Risk Evaluation related to Transactions in
14 December 24, 2024
Treasury, including Market Risk and Liquidity Risk that Account for Country Risk and Transfer Risk
The Bank’s Risk Governance is the foundation for its Risk Management implementation to run effectively.
Risk Governance regulates roles and responsibilities, decision-making processes, relationships between risk
management functions, as well as the establishment of policies that ensure that risks are managed properly.
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BNI Risk Governance
Ensure that the implementation of Risk Management
is adequate and in accordance with the Bank’s
Oversight Board of characteristics, complexity and risk profile. In its
implementation, assisted by Risk Monitoring Committee
Commissioners
and Integrated Governance Committee
Oversight & In charge of implementing adequate risk
Board of Directors management and in accordance with the Bank’s
Execution characteristics, complexity and risk profile
Risk Management Assist Board of Directors in establishing policies,
Escalation development and implementation of risk management
Committee
and escalation to Board of Directors
Implement risk management according to each role:
Implementation & Risk Taking Unit, Risk Control Unit, • Risk owner (risk taking) manages the risks inherent
Control Risk Assurance Unit in the business and their respective functions
Mechanism • Risk control prepares the framework, policy
principles and methodology for bank risk
management
INTERNAL CONTROL PROCESS • Risk assurance, independently assesses the
effectiveness of the implementation of risk
management and internal control
An effective Internal Control Process is an important component in Bank management and lays a foundation for sound
and safe Bank operational activities and can assist the Board of Directors and Board of Commissioners to safeguard
Bank assets, ensure the availability of reliable financial and managerial reporting, improve compliance. The Bank
complies with applicable laws and regulations, so as to reduce the risk of losses, deviations and violations of prudential
aspects.
PILLAR 2: ADEQUACY OF RISK risk management for each Risk Management Unit
MANAGEMENT POLICIES AND and is adequately documented. Evaluation and/
PROCEDURES, AND RISK LIMIT or updating of risk management procedures are
DETERMINATION conducted periodically, or in the event of changes in
the policy document above it.
To support the effective implementation of
risk management, BNI has established a risk In order for the management of each type of risk
management policy document, the formulation of and the mitigation measures taken to be more well
which has been aligned with BNI’s vision, mission, aimed, BNI further describes the detailed provisions
and strategic plans. This written guideline has been of each Risk Management Procedure into Technical
approved by the Board of Commissioners and Instructions which contain detailed procedures for
serves as a strategic and comprehensive reference implementation related to specific products and/or
for all BNI units in managing the risks they face. The activities.
following is a list of policies owned by BNI related to
the Bank’s risk management practices: As part of its risk control efforts, BNI establishes
1. General Risk Management Policy; risk limits that serve as thresholds to determine the
2. General Integrated Risk Management and level of intensity for risk mitigation measures to be
Integrated Capital Policy; and implemented by Management. The determination of
3. General Internal Control System Policy. these limits encompasses a variety of thresholds,
such as those for specific risks (credit risk, market
The formulation of these policies focuses on risk, and liquidity risk), functional activities, and
the identification and control of risks relevant overall limits.
to BNI’s business activities and is designed with
consideration of the level of risk appetite, risk Policies, procedures, and risk limits in BNI's risk
tolerance, and limit setting. The Policy Document is management framework are reviewed periodically
evaluated and/or updated periodically once a year, and approved by the Board of Directors through
or in the event of significant changes that affects Committee Meetings or circulation to the Board in
BNI's business activities. accordance with their respective authority levels. As
part of its risk measurement and control processes,
Furthermore, the policy document is described in the BNI conducts regular reviews of its Risk Management
form of an operational Risk Management Procedure Policies and Procedures, particularly in response to
which is used as a reference for implementing significant changes affecting the Bank's business
activities.
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PILLAR 3: ADEQUACY OF RISK IDENTIFICATION, MEASUREMENT, MONITORING, AND
CONTROL PROCESSES, AND RISK MANAGEMENT INFORMATION SYSTEM
BNI's Risk Management process encompasses the stages of risk identification, measurement, monitoring,
and control for all material risk factors, supported by a Risk Management Information System. Risk
identification is conducted proactively, covering all of the Bank's business activities to analyze the sources,
likelihood, and potential impact of risks. Subsequently, the Bank measures risks based on the characteristics
and complexity of its business activities. To monitor risk measurement outcomes, the Bank has established
an independent unit separate from the transaction-executing parties. Additionally, BNI has developed a
management information system tailored to the Bank's business characteristics, activities, and complexity.
To enhance the effectiveness of risk management implementation, BNI has established adequate procedures
for identifying, measuring, monitoring, and controlling risks, as well as a comprehensive risk management
information system.
Risk Identification Risk Measurement
Risk identification is carried Risk measurement process is
out proactively for all carried out to determine the
business activities in order to magnitude of risk exposure
analyze the source, level of as a reference for performing
possibility of risk arising and control and for the purposes
the impact of calculating minimum
capital requirements
Disclosure
Report submission, which
includes:
• Risk Management
Report to Regulators
Risk Monitoring and Management Risk control
Risk monitoring process is carried out • Risk Management Risk control is focused on
to ensure that risks are managed Information Report to risks that can disrupt the
properly, including by: the Public continuity of the Bank’s
• Monitoring compliance with regulations business. Risk control
• Established risk tolerances and limits process is adjusted to the risk
• Stress testing results exposure as well as the level
• Risk mitigation efforts undertaken and tolerance that will be
taken
1. Risk Identification 2. Risk Measurement
The process of risk identification is conducted Risk measurement assesses the magnitude of
proactively across all business activities to risk exposure, serving as the foundation for risk
analyze the sources, likelihood, and potential control and the calculation of the Minimum Capital
impact of risks on the Bank. Key aspects Requirement (KPMM). This process is conducted
considered during this process include: quantitatively and/or qualitatively, adhering to
a. Risk identification is performed periodically. regulatory methods or internal methodologies
b. A structured system is implemented to developed by BNI when no specific regulatory
identify risks across all BNI products and guidance exists. Stress testing for credit, market,
business activities. and liquidity risks is also conducted to anticipate
c. Specific risk identification is carried out extreme conditions. Key considerations include:
for new banking products prior to their a. The scope of risk measurement should
introduction or implementation. include individual risk sensitivities, trends
and factors, as well as overall risk exposure or
per risk type. This is done by considering the
correlation and all risks inherent in the bank's
transactions and products.
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b. Both quantitative and qualitative methods b. Risk monitoring is carried out by both
are employed, either regulator-mandated or the Operational Work Unit and the Risk
internally developed. Management Work Unit;
c. Measurement methods comply with c. Monitoring results are presented in reports
applicable regulatory requirements. that are submitted periodically to external
d. Internal methodologies for credit, market, parties (Regulators) and internal parties
liquidity, and operational risks incorporate (Management).
regulatory requirements, including utilization,
backtesting, validation, and documentation. Monitoring activities are conducted by Risk
e. The Risk Management Unit, in coordination monitoring is carried out both by the Operational
with the Risk Management Division, oversees Work Unit (Risk Taking Unit) as the risk owner
risk measurement. (Risk Owner) and by the Risk Control Unit,
f. BNI's risk measurement is individually and the monitoring results are presented in
conducted on eight types of risk, while for periodic reports, including Bank Health Level
BNI Financial Conglomeration includes ten Report, Risk Profile Report, Minimum Capital
types of risk. In reporting the Minimum Adequacy Requirement (KPMM) Report, Loan
Capital Adequacy Requirement (CAR) to the Portfolio Report, Market Risk and Liquidity Risk
regulator, BNI's individual risk measurement Monitoring Report, Operational Risk Incident &
focuses on three main risks, namely credit, Loss Report, Business Continuity Management
market and operational risks. Meanwhile, (BCM) Monitoring Report, Internal Risk Analysis
the integrated CAR calculation is performed and other risk reports.
by comparing the actual total capital of the
Financial Services Institutions (FSIs) of the 4. Risk Control
Financial Conglomerate members with the BNI prioritizes controlling risks that could
total minimum capital that must be fulfilled disrupt long-term business continuity. Key
by the FSIs of BNI Financial Conglomerate considerations include:
members. a. The risk control system refers to established
policies and procedures.
Risk measurement is conducted periodically, b. The risk control process is adjusted to the risk
with results reported to regulators through the exposure and the level of risk to be taken (risk
individual Risk Profile and KPMM reports, as well appetite) and risk tolerance.
as the Integrated Risk Profile and KPMM reports c. The hedging and risk mitigation mechanisms
for the Financial Conglomerate. are carried out by the Operational Work Unit
in collaboration with the Management Work
3. Risk Monitoring Unit.
The risk monitoring process ensures effective
management by overseeing mitigation efforts BNI's risk control strategies consist of:
and adherence to set limits. Key considerations a. Risk Acceptance
include: Specifically for types of risks where
a. Risk monitoring includes, among others, intervention for prevention or corrective
monitoring of the magnitude of risk exposure, actions is not feasible, the potential risk will
risk tolerance, limit compliance, and stress be accepted as a consequence for the Bank
testing results as well as consistency of in capitalizing on business opportunities, with
implementation of established policies and the consideration that the risk remains within
procedures; the Bank's limits/tolerance. However, strict
controls must be enforced when this risk
management strategy is applied.
b. Risk Avoidance
This approach is taken to prevent the Bank
from experiencing an unacceptable risk or to
prevent the increase of existing risk exposure.
Risk avoidance is chosen when the potential
benefit of a business activity is smaller than
the risk exposure that may arise.
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c. Risk Transfer b.
The effectiveness of Risk Management
Risks inherent to the Bank’s business activities implementation includes policies, procedures,
are transferred to other parties, for example, and the establishment of risk limits.
by utilizing insurance services or outsourcing. c.
The availability of information on the
d. Risk Mitigation outcomes (realization) of Risk Management
Risk control will be optimal when efforts implementation compared to the targets set
are made to reduce the existing risks. Risk by BNI in accordance with the policies and
mitigation aims to minimize losses caused by strategies for applying risk management.
external factors or internal incidents within
the bank. One alternative to mitigate and Several risk management applications have been
reduce risks is through the enhancement of prepared to support the implementation of the
controls and the improvement of systems and risk management processes properly, accurately,
procedures. and on time, including the Internal Rating System
(IRS 2.0), Scoring System, RM Tools, Loan
5. Risk Management Information System Management System (LMS), Single Integrated
The Bank develops a Risk Management Monitoring (SIMON) Framework, Credit Card
Information System to support the execution Behavior and Collection, KUR Behavior and
of processes related to risk identification, Collection, Central Limit System, Kondor
measurement, monitoring, and control, as well Global Risk (KGR) Market Risk, Risk Control Self
as ensuring the availability of accurate, complete, Assessment (RCSA) with Process, Risk, Control
informative, timely, and reliable information that and Monitoring (PRCM) mechanism, Loss
can be used in the decision-making process by Event Database (LED), Key Risk Indicator (KRI),
Management. Key considerations related to and Business Continuity Management (BCM).
the implementation of the Risk Management Several Risk Management solutions have been
Information System include: prepared to support the implementation of Risk
a. Risk Data Management Management in alignment with the IT Strategic
Risk data management involves the Plan, including:
management of risk data used to ensure a. Developing front-end applications for Credit
the availability, accuracy, and timeliness Risk, Market Risk, and Operational Risk;
of the dissemination of risk management b.Preparing data storage and information
information/reports to relevant stakeholders. systems. Before implementing the new
b. Risk Management Reporting Risk Management Information System,
Risk management reporting to specific parties testing must be conducted to ensure that
must, at a minimum, consider the following the processes and outputs generated
aspects: have undergone effective and accurate
i) The frequency of reporting should be development, testing, and re-evaluation.
adjusted to the needs of the stakeholders,
ensuring that it provides sufficient Before implementing the new risk management
information for decision-makers. information system, BNI conducts testing to
ii) The reports should include information on ensure that the models, systems, processes, and
total risk exposure, monitoring of material results have undergone effective and accurate
risks, risk limit setting, compliance development, testing, and re-evaluation. BNI
with policies and procedures, business has utilized various models and tools to support
performance achievements, and the the Risk Management process and business
implementation of risk management. decision-making. To ensure the accuracy and
effectiveness of this process, BNI also has an
The effectiveness of BNI's Risk Management independent validation function under the Risk
Information System implementation includes: Management Sector.
a.
The availability of accurate, complete,
informative, and timely information that can In an effort to optimize the validation process,
be used by the Board of Commissioners, the improve the model life cycle efficiency, and
Board of Directors, and relevant units in the reduce the potential emergence of model risks
application of Risk Management to assess, from the implemented models, BNI is developing
monitor, and mitigate the risks faced by BNI, a framework model called the Risk Management
both overall and by type of risk. Framework Model to enhance the quality of the
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Bank's risk management practices. Model risk is b. Control Model
defined as the potential loss that may occur due This is carried out through validation during
to errors in the development, implementation, the initial stages of model development, as
validation, or use of models owned by the Bank. well as periodic validation after the model is
Model risk tends to increase as the number of implemented. The model validation includes
implemented models grows, the complexity of validating the modeling methodology and
a model rises, or the impact generated by the validating scoring performance.
implementation of the model becomes more c. Life Cycle Model
significant. Through the Life Cycle Model, BNI is able track
the position of a model within the Model Risk
The Model Risk Management Framework Management cycle, from the development
currently being developed includes: phase, validation, to implementation. This
a. Risk Assessment Model information includes the implementation
This is the process of measuring model risk to status and whether the model has been
perform priority assessments and model risk reviewed periodically.
evaluations for model quantification based on d. Inventory Model
materiality and complexity. The inventory model serves as a catalog of
existing models at BNI. The model inventory
includes information related to the models,
such as the data sources used, the purpose
for which the model was developed, model
owner/developer, model validation results,
and related documentation.
PILLAR 4. COMPREHENSIVE INTERNAL CONTROL SYSTEM
The implementation of the Internal Control System at BNI adopts the Three Lines Model, which is an
implementation of the control strategy within the COSO framework, with the following details:
BOARD OF COMMISSIONERS
Accountability to stakeholders for organizational oversight
The Role of the Board of Commissioners: Integrity, Leadership and Transparency
BOARD OF DIRECTORS INTERNAL AUDIT
Actions (including risk management) to achieve
EXTERNAL AUDIT
organizational objectives Independent assurance
The Risk Owner is responsible Risk Control is responsible for Risk Assurance is responsible
for the risks taken, execution, developing the framework, policies, for independently assessing
and outcomes (day-to-day risk principles, and methodologies for the the effectiveness of risk
management and control). Bank's risk management. management and internal control
• Responsible for managing • Proposes risk management strategies implementation.
and controlling risks inherent and policies, including risk appetite & • Conducts independent and
in the day-to-day business limits. periodic internal audits of risk
activities or functions. • Develops the framework, policies, management and internal
• Identifies, measures, principles, tools, methodologies, and control implementation.
mitigates, monitors, and standards for risk management. • Develops corrective action
reports risks associated • As a risk oversight unit, aggregates recommendations and
with business activities/ and reports overall risk. monitors their implementation.
functions in accordance with • Provides advice or recommendations • Reports audit findings to the
the risk strategies/policies/ to First Line Roles in implementing Audit Committee and key
parameters established by risk policies according to their stakeholders according to their
the Second Line Roles. authority. authority.
• Escalates critical issues/decisions to
Senior Management/Directors and/
or the Risk Management & Anti-Fraud
Sub-Committee and/or the Integrated
Risk Management Committee.
Legend:
Accountability, Delegation, Direction, Resourcing, Alignment, Communication,
Reporting and Supervision Coordination, and Collaboration
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The separation of functions between the Risk Taking Based on the 2024 self-assessment, BNI’s risk profile
Unit, Risk Control Unit, and Risk Assurance Unit rating, both individually and in integration with its
implemented by BNI enables the Bank to conduct subsidiaries, was ““Low to Moderate”.These ratings
internal oversight more effectively and efficiently. reflect the assessment of inherent risk ratings as “Low
In the first line of defense (first-line roles), Risk to Moderate and the quality of risk management
Owners in each work unit act as the Risk Taking Unit, implementation ratings as “Satisfactory”.
responsible for managing inherent risks associated
with their business activities and daily functions. In These results indicate that several of the Bank’s risk
the second line of defense (second-line roles), the assessment indicators are at manageable levels
Enterprise Risk Management Division, Operational and within the Bank’s established risk appetite.
Risk Management Division, Policy Governance This demonstrates the Risk Management Unit’s
Division, and Compliance Division serve as the Risk strong performance and reflects the effectiveness
Control Unit. Meanwhile, the Internal Audit Unit and consistency of the Bank’s risk management
(SAI), as the third line of defense (third-line roles), system implementation. The “Low to Moderate "
functions as the Risk Assurance Unit, reporting integrated risk profile rating achieved by BNI and its
directly to the President Director and tasked subsidiaries underscores the effective and efficient
with independently assessing the compliance application of risk management processes across all
of the Bank’s risk management processes and activities.
internal control systems with established policies,
procedures, and regulatory requirements. STATEMENT OF THE BOARD OF DIRECTORS
AND/OR BOARD OF COMMISSIONERS ON
TYPES OF RISK PROFILES AND THEIR RISK MANAGEMENT ADEQUACY [ACGS: D.3.18,
MANAGEMENT [ACGS: D.3.19] D.3.20]
To achieve a more comprehensive risk assessment, BNI conducted an evaluation of its risk management
BNI applies integrated risk management in system in 2024, achieving satisfactory results.
accordance with the provisions of POJK No. 17/ The Bank’s evaluation of the risk management
POJK.03/2014, dated November 18, 2014, concerning system’s effectiveness included regular reviews
the Implementation of Integrated Risk Management of risk management policies and procedures, the
for Financial Conglomerates, and SE OJK No. 14/ adequacy of risk management information systems,
SEOJK.03/2015, dated May 25, 2015. As the Main risk exposure reports, and the risk profiles of both
Entity in the BNI Financial Conglomerate, the Bank BNI and its Integrated Risk Profile. Additionally,
manages 10 (ten) key types of risk: credit risk, the Board of Commissioners, assisted by the Risk
market risk, liquidity risk, operational risk, legal risk, Oversight Committee, supervised and evaluated
reputational risk, strategic risk, compliance risk, the implementation of the risk management system
intra-group transaction risk, and insurance risk. carried out by the Board of Directors. Operational
work units’ proposed mitigation plans were also
Further explanations of risk types and management deemed effective and adequate in addressing the
measures are disclosed in the sub-chapter "Types of risks faced by the Bank.
Risk and Their Management," Chapter 6: Capital and
Risk Management Practices, within this 2024 Annual The Board of Directors identified key risks related
Report. to information technology, such as operational
disruptions, cybersecurity, and disaster recovery,
REVIEW OF RISK MANAGEMENT SYSTEM ensuring that these risks are managed effectively
EFFECTIVENESS [ACGS D.3.17] and integrated into BNI’s overall risk management
framework. Furthermore, the Board of Directors
BNI periodically evaluates the adequacy of risk ensured that BNI has adequate processes for
identification, measurement, monitoring, and addressing significant external risks, including
control processes conducted by relevant work units. health crises, supply chain disruptions, and
This assessment encompasses all aspects of risk geopolitical tensions. This framework is designed to
management, including policies, procedures, and function ex-ante, building resilience before a crisis
the information systems and technology supporting occurs, and ex-post, enabling the Bank to manage
the Bank’s risk management effectiveness. crises effectively during unexpected events. [ACGS
D.3.19]
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2024 Report Profile Analysis on Company Performance Functions
In addition, BNI also prioritizes managing the control system to manage the risks faced during
rapidly evolving risks associated with digital 2024. These risks remain within the Bank’s tolerance
security, including data protection, cloud solutions, limits, supporting the achievement of the Bank’s
authentication methods, and safeguarding objectives.
employees working remotely over external
networks. Like other risks, these digital risks must STRUCTURE OF BNI’S RISK MANAGEMENT
be fully integrated into the Bank’s risk management UNIT
framework to ensure preparedness and resilience
against various threats. The Risk Management Unit’s functions at BNI are
carried out by the Enterprise Risk Management
Based on the review of BNI’s risk management Division. Hierarchically, the Enterprise Risk
implementation, both individually and as part of its Management Division is under and directly reports
Financial Conglomerate, and following discussions to the Director of Risk Management, who oversees
with Management, the Risk Oversight Committee, BNI’s Risk Management Function.
Audit Committee, Independent Auditors, Internal
Auditors, and several relevant divisions, the Board The organizational structure of BNI’s Risk
of Directors and Board of Commissioners state that Management Unit as of December 31, 2024, is
the Bank has an effective and adequate internal detailed in the following chart:
Risk Monitoring Committee
Board of Commissioners
Integrated Governance Committee
BOARD OF DIRECTORS
Audit Committee
President Director
Deputy President Director
Provide
Director Director in Charge Recommendation
of Risk Management Risk Management & Anti Fraud
and Integrated Risk Committee (Non Structural)
Management Function
Integrated Risk Management
Committee (Non-Structural)
Risk Management Work Unit, also as
Integrated Risk Management Work Unit
Financial Services Institution, Member
of BNI Financial Conglomeration
Notes:
1. The BNI Board of Directors and the Board of Commissioners are authorized and responsible for ensuring
the implementation of Risk Management for BNI on an individual basis and Integrated Risk Management.
2. In performing their supervisory role over the implementation of BNI’s Risk Management and Integrated
Risk Management, the BNI Board of Commissioners is supported by the Risk Oversight Committee, Audit
Committee, Nomination & Remuneration Committee, and Integrated Governance Committee.
3. The BNI Director overseeing the Risk Management function is responsible for implementing both
individual Risk Management for BNI and Integrated Risk Management for BNI’s Financial Conglomerate.
4. To ensure effective risk management, the Board of Directors is assisted by the Risk Management & Anti-
Fraud Committee’s Risk Management Sub-Committee (KRA-RMC) and the Integrated Risk Management
Committee (KMRT).
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Practices Governance Responsibility Commitment Statements
5. If deemed necessary, the Director overseeing 9. In executing its role, the Risk Management
the Risk Management function may address Unit has the authority to escalate issues to the
risk-related issues in other committee meetings Risk Management & Anti-Fraud Committee
at the Board level or during Board of Directors’ (Risk Management Sub-Committee/KRA-
Meetings. RMC) or the Director overseeing the Risk
6. In implementing BNI’s Risk Management, the Management function. Similarly, the Integrated
Board of Directors is supported by the Risk Risk Management Unit can escalate issues to
Management Unit (SKMR), which also functions the Integrated Risk Management Committee or
as the Integrated Risk Management Unit the Director responsible for the Integrated Risk
(SKMRT). Management function.
7. The Risk Management Unit is responsible
for facilitating and coordinating with risk ENTERPRISE RISK MANAGEMENT (ERM)
management units within BNI and across DIVISION
Financial Services Institutions (LJK) within the
Financial Conglomerate to manage 8 (eight) The Enterprise Risk Management (ERM) Division at
types of risks at BNI: credit risk, market risk, BNI functions as the Risk Management Unit (SKMR)
liquidity risk, operational risk, legal risk, strategic and Integrated Risk Management Unit (SKMRT),
risk, compliance risk, and reputational risk, as reporting directly to and under the supervision
well as 10 (ten) types of risks in BNI’s Financial of the Director of Risk Management. This Director
Conglomerate, including intra-group transaction oversees two primary functions: Risk Management
risk and insurance risk. and Integrated Risk Management.
8. The Risk Management Unit, in performing
its functions, authority, and responsibilities,
operates independently of operational units (Risk
Taking Units) and does not engage in activities
related to the Bank’s business.
Organizational Structure of the Enterprise Risk Management Division
The organizational structure of the Enterprise Risk Management Division as of December 31, 2024, is as
follows:
Enterprise Risk
Management Division
Head
Enterprise & Credit Risk Risk Model Environmental,
Market & Liquidity Credit & Portfolio IT & Digital Risk
Integrated Risk Management & Validation & Social &
Risk Management Risk Management Management
Management Modeling Methodology Governance
Department Department Department
Department Department Department Management
Corporate Tim Tata Kelola & Credit & Portfolio Wholesale Segment Market & Liquidity IT & Digital Risk
Terms & Framework
Governance & Risk Metodologi Risiko Risk Management & Credit & Capital Risk Risk Capital Governance &
Team
Methodology Team Pasar & Likuiditas Team Portofolio Management Team Validation Team Methodology Team
Credit Risk Retail Segment Wholesale & Retail
Corporate Risk Market Risk Program IT & Digital Risk
Management Data Credit & Capital Risk Credit Risk Capital
Management Team Management Team Development Team Management Team
Team Management Team Validation Team
Integrated Risk Portfolio
Liquidity Risk
Management & Management and
Management Team
Subsidiaries Team Reporting Team
Overseas Offices
Communication
Risk Management Middle Office team
Management Team
Team
General Affairs
2024 Annual Report
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Enterprise Risk Management Division Head Profile
Rayendra Minarsa Goenawan, M.M, B.C.Sc.
Enterprise Risk Management Division Head
Age
40 years old as of December 31, 2024
Nationality
Indonesian citizen
Domicile
Jakarta, Indonesia
Education
Master’s degree in Management from Universitas Bina Nusantara
Legal Basis of Appointment Other Companies
Board of Directors Decree No. KP/289/DIR/R dated June 16, 2023 • Enterprise Risk Management Head - PT Bank OCBC NISP
(2017 - 2022)
Terms of Office • Enterprise Policy and Portfolio Management Specialist -
February 17, 2022 - present PT Bank OCBC NISP (2013 - 2016)
• Overseas Branch Coordinator - Maybank Mauritius (Formerly
Professional Certification and/or Training known as PT Bank Internasional Indonesia) (2007 - 2012)
• Risk Management Certification Level 6 (six) • IT Specialist - YLB - Wasiat (2005 - 2007)
• BSE Business Essential - Innovation & Digital Disruption
Stream Concurrent Position
• Business Essentials Program Innovation and Digital Has no concurrent position.
Disruption Course
• Innovation of Products and Services: Design Thinking Affiliation Relationship
Has no affiliation with members of the Board of Directors,
Work Experience Board of Commissioners, or Majority/Controlling Shareholders.
BNI:
Enterprise Risk Management Division Head - at PT Bank Negara
Indonesia (Persero) Tbk (2022 - present)
Competency Development of Enterprise Risk Management Division Head in 2024
Date of
Competency Development Materials Organizer
Implementation
ESG Benchmarking June 19-22, 2024 BNI
Bank Indonesia Risk Management International seminar: “Enhancing
Enterprise-wide Risk Early System and Integrated Crisis Management June 27-28, 2024 Bank Indonesia
Through Digitalization”
Bankers Association for Risk
Speaker at Bankers Association for Risk Management (BARa) August 7-8, 2024
Management (BARa)
Feasibility Study Sharing Session for Leaders – IT Business Case August 30, 2024 BNI
National Seminar of the Communication Forum of the Board of
Forum Komunikasi Dewan
Commissioners of Regional Development Banks throughout Indonesia
Komisaris Bank Pembangunan
(FKDK-BPDSI): “Discussion of POJK No. 5 of 2024 (Obligation of Banks to October 9, 2024
Daerah Seluruh Indonesia
Develop a Recovery Plan) and PLPS No. 1 of 2021 (Obligation of Banks to
(FKDK-BPDSI)
Develop a Resolution Plan)”
ACMF – ISSB Technical Training on the IFRS Sustainability Disclosure October 20-25, ASEAN Capital Markets
Standards (ISSB Standards) 2024 Forum and IFRS Sustainability
November 11- Ministry of Environment and
29th Climate Change Conference (COP 29)
22, 2024 Forestry, Azerbaijan
Duties and Responsibilities of the Enterprise 3. Managing, developing and strengthening the
Risk Management Division implementation of risk management including
As the Risk Management Work Unit (SKMR) and performing risk advisory functions
Integrated Risk Management Work Unit (SKMRT), 4. Managing, developing and coordinating the
the Enterprise Risk Management Division performs preparation of Recovery Plans and Resolution
the following functions: Plans
1. Managing and developing the Bank’s and 5. Managing, developing and coordinating the
Integrated strategies, risk management preparation of Risk Profiles and Bank Health
frameworks, Risk Appetite, Risk Tolerance Levels individually, as well as in a consolidated
2. Managing and developing the Bank’s and integrated manner
and Integrated policies, procedures and
methodologies for risk management
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6. Encouraging the implementation of Risk Culture 23. Managing and developing information systems,
in all BNI organizations and Subsidiaries applications and solutions for managing market
and conducting Risk Maturity assessments/ and liquidity risks
enhancements 24. Managing and developing credit risk appetite
7. Managing and developing methodologies methodology
and conducting risk-based bank management 25. Managing and developing frameworks, credit
assessments by initiating Capital Allocation risk portfolio management methodologies and
calculations, Risk Adjusted Performance Loan Portfolio Guideline and Loan Exposure
Measurement (RAPM) and Internal Capital Limit determination
Adequacy Assessment Process (ICAAP) 26. Monitoring and evaluating loan portfolio,
8. Preparing studies and proposals for risk loan portfolio projection scenario analysis, as
mitigation of new products and activities as well well as problem diagnosis and improvement
as bank product development recommendations
9. Managing and developing as well as 27. Managing and developing BNI Credit Risk Profile
conducting assessments and follow-ups on methodology, conducting assessment, analysis
the implementation of risk management in and monitoring of follow-up credit risk profile
accordance with the provisions of the Regulator improvements, as well as developing Credit Risk
and other external parties Premium (CRP) methodology and calculation
10. Managing and developing risk and capital 28. Managing, developing methodology and
exposures disclosure of BNI and Integrated implementing credit risk stress testing calculation
11. Managing and developing the Risk Management according to Regulator’s request and internal
Information System needs
12. Providing assistance in the implementation of 29. Managing and developing credit risk capital
risk management in subsidiaries and overseas adequacy measurement methodology according
offices (KLN) to regulation, as well as conducting calculation,
13. Managing and developing strategies, risk review and evaluation of Credit Risk Weighted
management frameworks, Risk Appetite, Risk Assets (RWA) and Leverage Ratio
Tolerance for Market Risk and Liquidity Risk 30. Preparing risk mitigation studies and proposals
14. Managing and developing policies, procedures, for new products and activities, as well as bank
methodologies and early warning system for product development
market risk and liquidity risk management 31. Managing and developing Credit Risk
15. Conducting management of measurement, Management & Portfolio Policies/Procedures/
monitoring and analysis of market risk, early Technical Instructions
warning system and stress tests of the Treasury 32. Managing and developing qualitative and
Division (TRS) and Overseas Offices portfolios quantitative credit risk management disclosure
16. Carrying out the preparation, measurement and as a manifestation of the Bank’s accountability
analysis of the Bank’s market and liquidity risk 33. Managing and developing country risk and
profiles as well as assisting in the preparation of transfer risk control methodologies, including
risk profiles for Subsidiary Companies identification, measurement, and monitoring
17. Updating the Recovery Plan and Resolution Plan 34. Conducting business risk analysis on the
Documents for Market and Liquidity Risks provision of Country Exposure Limit (CEL)
18. Conducting management of measurement, 35. Managing and developing credit risk database,
monitoring and analysis of liquidity risk, early datamart and data dictionary
warning system as well as stress tests portfolio 36. Providing assistance in the implementation
of Treasury Division (TRS) and Overseas Offices of credit risk management in subsidiaries and
19. Managing the implementation of the Middle Overseas Offices (KLN)
Office function, especially for market risk, 37. Managing and developing an Internal Rating
liquidity risk and business risk/investment risk Based model for Corporate, Medium, Small and
in the portfolio of the Treasury Division (TRS), Consumer Loans
Overseas Offices and Pension Fund (PSF) 38. Managing and developing an internal early
20. Providing advisory in preparing studies, warning model and tools for Corporate, Medium,
policies and strategies and implementing risk Small and Consumer Loans
management 39. Managing and developing a component model
21. Preparing studies and proposals for risk forming Expected Credit Loss (ECL), Credit Risk
mitigation of new products and activities as well Premium, stress tests
as the development of bank products
22. Managing and developing disclosure of market
and liquidity risks
2024 Annual Report
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2024 Report Profile Analysis on Company Performance Functions
40. Managing and developing the Internal Rating 53. Managing and developing ARIMA projections of
System (IRS) and Integrated Decision Automated changes in macroeconomic conditions on credit
System (IDEAS) as well as integration and index movements for all bank business segments
alignment with the surrounding system and 54. Managing and developing calculations of
wholesale and retail segment policies Allowance for Impairment Losses
41. Conducting assessments, backtesting, reviews 55. Managing and developing the determination
and managing cooperation on the use of external or definition of Cure Rate and determining the
Early Warning Mechanism, credit bureau, rating Workout Period limit
system for Financial Institution/Bank, and other 56. Managing and developing validation of stress
alternative credit scoring/risk modeling testing calculations for credit risk, market/
42. Compiling guidelines in the form of risk liquidity risk for BNI, Subsidiaries, and Overseas
acceptance criteria, financial ratio standards, and Offices
industry risk portfolios for wholesale (including 57. Managing and developing policies and
international) and retail segments procedures related to Model Validation and
43. Conducting assessments, reviews, and Backtesting of Risk Models and other Models that
monitoring of cooperation with partners who will/ have potential model risks
have collaborated as providers of information 58. Managing and preparing the Model Risk
technology-based financial services Management framework
44. Conducting analysis, insight and corporate action 59. Developing ESG framework & roadmap as a guide
strategy preparation based on simulation results for the Bank in implementing ESG principles
and data modeling in the Corporate, Medium, 60. Developing, reviewing and monitoring the Bank’s
Small and Consumer segments Net Zero Emission roadmap
45. Conducting assessments and credit risk studies 61. Developing a framework, managing and
on new products and activities in the Corporate monitoring climate change risk
(including international), Medium, Small and 62. Coordinating the implementation of ESG
Consumer segments and subsidiaries principles & Climate Change Risk across all
46. Managing and developing Company Guidelines Bank business lines, including Subsidiaries and
related to rating/credit scoring/other credit risk Overseas Offices
modeling 63. Acting as a liaison with external parties related to
47. Managing and developing infrastructure and ESG implementation
validate methodology and reperformance of 64. Carrying out activities as the Supporting Staff
credit risk models for wholesale and retail Group (SSG) of the ESG Sub-Committee
segments coordinator
48. Managing and developing methodology and 65. Monitoring and managing the realization of ESG
calculation of credit risk back testing models to implementation based on a bankwide roadmap
identify the adequacy of reserves for collective 66. Coordinating the preparation and monitoring of
and individual models in the formation of the implementation of the Sustainable Finance
Expected Credit Loss (ECL) Action Plan (RAKB) and/or Corporate Plan related
49. Managing and developing methodology and to ESG
calculation of credit risk and market risk back 67. Conducting exposure monitoring and reporting
testing models in accordance with regulatory to regulators/other external parties related to
provisions, current internal policies and changes ESG (Green portfolio, Green Bond and other ESG-
in macroeconomic conditions oriented bonds, Indonesian Green Taxonomy
50. Validating and analyzing, as well as (THI), Sustainability Report (sustainable
recommending market risk models for Value governance, sustainable management,
at Risk (VaR) and Interest Risk in Banking Book sustainable financing and carbon emission data)
(IRRBB) models and BNI and Overseas Offices etc.)
liquidity risks 68. Managing and developing Digital Risk
51. Validating and analyzing, as well as Management (DRM) andTechnology, Information,
recommending operational risk methodologies, and Cybersecurity Risk Policies, standardization,
enterprise risks, and models that have potential framework and methodology
risks for BNI, Subsidiaries and Overseas Offices 69. Conducting and developing testing and
52. Conducting reviews and providing recommendations for mitigating Digital Risk
recommendations in the development of new risks specifically 3rd party risk in the Technology,
projects/models/methodologies for credit, Information & Cyber Risk aspects
market/liquidity, operational and enterprise
risk models for BNI, Subsidiaries and Overseas
Offices
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Practices Governance Responsibility Commitment Statements
70. Conducting studies, providing recommendations and evaluating Technology, Information and Cyber
Security Risk on products, activities, and use of existing technology
71. Managing and developing the Cyber Risk Defense Road Map in order to improve Cyber Security Maturity
72. Conducting testing and development of follow-up recommendations for risk mitigation on cyber security
and resilience on all systems and applications bankwide
73. Managing and developing Digital risk management for all Divisions/Units/Regions/Branches/Centers/
Overseas Offices, as well as other units that are risk owners
74. Managing and developing Digital risk mitigation for products, activities, and use of new and existing
technologies
75. Managing and developing reporting of Digital Risk Bank, Technology, Information & Cyber Risk and 3rd
party Digital Risk
76. Managing and developing Technology Risk, Information Risk, & Cyber Security Risk and coordinating
with related units
77. Providing assistance in the Implementation of IT and Digital Risk Management in Subsidiaries and
Overseas Offices.
OPERATIONAL RISK MANAGEMENT DIVISION
In addition to the ERM Division, BNI has also established the Operational Risk Management (ORM) Division,
which serves as the Risk Management Unit (SKMR) and the Integrated Risk Management Work Unit (SKMRT),
which are directly under the supervision and responsible to the Risk Management Director. This Director
oversees two main functions, namely the Risk Management function and the Integrated Risk Management
function.
Organizational Structure of the Operational Risk Management Division
The structure of the Operational Risk Management Division as of December 31, 2024, is as follows:
Operational Risk Management
Division
Governance & Operational Risk Business Sustainability Risk
Operational Risk Management &
Management Methodology Management & Third Party
Advisory Department
Department Department
Governance & Business
Operational Risk Operational Risk
Operational Risk Sustainability Risk
Management & Advisory Information System
Methodology Management
Third Party Risk
Management
2024 Annual Report
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2024 Report Profile Analysis on Company Performance Functions
Operational Risk Management Division Head Profile
Adi Surya Djoko, MBA
Operational Risk Management Division Head
Age
47 years old as of December 31, 2024
Nationality
Indonesian citizen
Domicile
Jakarta, Indonesia
Education
Master of Business Administration from University of Western Australia
Legal Basis of Appointment Other Companies
Board of Directors’ Decree No. KP/878/DIR/R dated December 28, 2023. • Country Head of Operational Risk Management di Citibank (2019-
2023)
Terms of Office • Group Head Operational Risk di PT Bank Mandiri (Persero) Tbk. (2016-
December 12, 2023 - present 2019)
• Director, Head of Process & Governance, Commercial Banking at
Professional Certification and/or Training Standard Chartered Bank (2015-2016)
1. Risk Management Certification - Qualification Level 6 • Head of Operational Risk Management at Maybank (2012-2015)
2. Certified Anti-Money Laundering Specialist (CAMS) • Head of Operational Risk & Control at PT Bank Ekonomi Raharja Tbk,
3. Certified Risk Information System Control (CRISC) member of HSBC Group (2011-2012)
4. Certificate in Operational Risk Management (CORM) • Vice President Operational Risk & Control at HSBC (2003-2011)
5. Certified Governance Risk & Compliance Professional (GRCP) • Financial Analyst & System Development at PT Astra Honda Motor
6. Certified Governance Risk & Compliance Audit (GRCA) (1999-2002)
Work Experience Concurrent Position
BNI Has no concurrent position.
• Operational Risk Management Division Head (2023 – present)
Affiliation Relationship
Has no affiliation with members of the Board of Directors, Board of
Commissioners, or Majority/Controlling Shareholders.
Competency Development of Operational Risk Management Division Head in 2024
Date of
Competency Development Materials Organizer
Implementation
Risk Management Certification - Qualification Level 6 June 14, 2024 LSPP
Sanctions Masterclass: Investment & Securities October11, 2024 ACAMS
September 15,
Nexus of Cyber Ransomware & Sanctions Compliance ACAMS
2024
Paving the Path to Perpetual KYC October 5, 2024 ACAMS
Utilizing Forensic Account to Identify Fraud & Money Laundering Topologies September15,
ACAMS
and Strengthening anti-fraud control 2024
DUTIES AND RESPONSIBILITIES OF THE OPERATIONAL RISK MANAGEMENT DIVISION
The Operational Risk Management Division broadly undertakes the following duties and responsibilities:
1. Formulating and developing the Operational Risk Management and Business Continuity Management
(BCM) frameworks.
2. Managing and enhancing tools and methodologies for operational risk management and BCM.
3. Preparing, evaluating, and presenting proposals for setting the Risk Appetite and Risk Tolerance to the
Board of Directors.
4. Managing and refining the calculation of Operational Risk-Weighted Assets (ATMR) in accordance with
regulatory requirements.
5. Monitoring the implementation of the Operational Risk Management and BCM frameworks.
6. Managing and advancing programs to enhance Operational Risk Awareness.
7. Conducting studies and analyses of operational risks.
8. Providing advisory support to managed units in conducting assessments and offering recommendations
for mitigating operational risks associated with the bank's products and/or activities.
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DEVELOPMENT OF RISK MANAGEMENT COMPETENCIES IN 2024
Throughout 2024, the Enterprise Risk Management Division and the Operational Risk Management Division
actively participated in various competency development programs. These initiatives aimed to enhance
team capabilities and expertise through both internal and external training sessions. The following outlines
the competency development activities undertaken in 2024:
Date of
Competency Development Materials Organizer
Implementation
RACE Talk Series: “Next-Level Integrated Credit Tool in Wholesale Banking” January 2024 BNI
Industry Training on Fast Moving Consumer Goods (FMCG) and Palm Oil February 2024 BNI
Analysis
Risk Maturity Index (RMI) Implementation Workshop February 2024 Asosiasi GIRMA
(Global Integrated Risk
Management Association
Batch II Risk Maturity Index (RMI) Appraiser Training by PT PMLI March 2024 Kementerian BUMN
Training on Firm-Wide Stress Testing using Web-App & Mobile App April 2024 Ikatan Sarjana Ekonomi
Indonesia (ISEI)
Implementing Governance Risk Compliance (GRC) June 2024 LSP GRK
Certified Implementation of Governance, Risk Management, & Compliance June 2024 BNSP
(GRC)
Financial Risk Management Part 1 Exam Preparation July - September KAPLAN Edupac
2024
Human Capital Management For Leaders (Batch 2&3) July 2024 Eclat Consulting
Corporate Finance Training August 2024 BNI
Banking Risk Management Certification Qualification Level (JK) 5 September 2024 Badan Sertifikasi
Manajemen Risiko
(BSMR)
Office 365 Enterprise for Change Agent Training September 2024 Mitra Integrasi
Informatika
AFC Trends & Typologies: Pushing Back on Authorised Push Payment Fraud September 2024 ACAMS
Implementing an Effective Tax Risk Management Framework September 2024 ACAMS
Consortium Analytics: Stopping Fraud in New and Legacy Payment Channels September 2024 ACAMS
Does Your Transaction Monitoring Capture Your Financial Crime Risk SP September 2024 ACAMS
Captioned
It’s Not KYC: The Truth About Identity Verification September 2024 ACAMS
Sanctions Masterclass - Exploring the Intersection of Ransomware Crypto September 2024 ACAMS
and Sanctions Risks
ACAMS moneylaundering.com 2023 Year-in-Review and 2024 Outlook September 2024 ACAMS
Track the Traffickers: Answering FATF’s Call to Fight the Illegal Wildlife Trade September 2024 ACAMS
Sanctions Masterclass: Jurisdiction and Sanctions Regime: Rapid-Fire Update September 2024 ACAMS
AFC in Practice: Reviewing Whistleblowing Legislation and Standards September 2024 ACAMS
Jurisdiction and Sanctions Regimes: Rapid-Fire Update September 2024 ACAMS
Masterclass: Lessons in Corporate Entity Research September 2024 ACAMS
Sanctions Masterclass: Proliferation Financing Fundamentals and Emerging September 2024 ACAMS
Trends
Mobile App Development Couse October 2024 Timedoor Academy Pro
Training for Trainers (TFT) on Personal Data Protection Law October 2024 BNI
Training on Threshold Analysis and Data Protection Impact Assessment October 2024 BNI
(DPIA) related to Personal Data Protection
Training on the Use of Generative AI in e-PP Application (BNI DigiCode) November 2024 BNI
BNI Culture Fest 2024 November 2024 BNI
Risk Based Planning and Risk Modeling Training November 2024 Ministry of SOEs
Model Risk Management Effective Implementation November 2024 Infopro Digital Risk (IP)
Limited
Workshop Requirement Gathering Inisiatif Solusi E-Statement November 2024 BNI
Training on Business Plan 2025 Preparation Descember 2024 BNI
Directorate Activity Plan for 2025 at BARa Board Meeting Descember 2024 Bankers Association for
Risk Management (BARa)
Technical Training on Personal Data Protection Descember 2024 Deloitte
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
RISK MANAGEMENT CERTIFICATION
As of December 31, 2024, risk management certification has been conducted as part of efforts to enhance
professionalism, performance, and individual potential in supporting the execution of risk management
responsibilities. The certifications completed include:
Qualification
Mandatory Position Total Employee
Level
Non-Executive Officers in areas related to risk management, compliance, internal
4 audit and key operations (taking and implementing decisions on credit/financing, 4,223
treasury, information technology and financial risks).
Employees who meet the criteria of Executive Officers in areas related to
risk management, compliance, internal audit and key operations (taking and
5 1,924
implementing decisions on credit/financing, treasury, information technology and
financial risks).
6 BoC; 5 SEVP;122
6 Board of Commissioners (BoC) and SEVP
Other Employee
2 BoC; 12 BoD; 2 SEVP; 12
7 Board of Directors (BoD)
Other Employee
BOARD OF DIRECTORS’ ASSESSMENT REALIZATION OF TARGETS AND STRATEGIC
OF THE RISK MANAGEMENT UNIT’S INITIATIVES FOR RISK MANAGEMENT
PERFORMANCE IMPLEMENTATION IN 2024
In 2024, the performance evaluation of BNI’s Risk BNI has set a number of strategic targets and
Management Unit (SKMR) remained a primary focus initiatives in implementing risk management to
of the Board of Directors to ensure effective risk strengthen overall risk management. The realization
management aligned with the Bank’s performance of strategic targets and initiatives for implementing
objectives. SKMR consistently conducted routine risk management in 2024 are:
assessments of asset quality, operational risk control,
and strategic initiatives. The evaluation results A. Credit Risk
indicated that the Bank's key risks remained within 1. Reviewing Credit Risk Appetite and monthly
the established risk appetite. This effort was further monitoring
supported by initiatives to enhance asset quality and 2. Conduct calculation of Risk Weighted Assets
adopt best-practice operational standards, including (RWA) for Credit Risk
capital optimization and digital transformation. 3. Carrying out calculation of Leverage Ratio
These transformations improved the speed of data- 4. Preparing disclosure of quantitative and
driven decision-making processes, enabling BNI qualitative exposure to Credit Risk
to sustain credit growth and healthy performance 5. Conduct credit risk stress testing
amid this year’s dynamic market challenges. 6. Conduct analysis/assessment of Credit Risk
on new/existing Bank products, activities and
BNI also continued to optimize low-risk credit transactions
segments, emphasizing growth in corporate and 7. Review of parameters and measurement of
consumer sectors while maintaining liquidity Credit Risk Profile
by improving the CASA ratio. These initiatives 8. Conduct scenario analysis of credit risk in
and strategies allowed BNI to achieve positive Recovery Plan document
consolidated net profit in the first half of 2024, 9. Technical instructions for identification of
driven by 11.7% year-on-year credit growth and the transferable assets
addition of healthy, well-managed assets. These 10. Carry out Review of Credit Risk Management
improvements underscore BNI’s ability to manage Procedures
risks effectively through an adaptive strategic 11. Conduct review of BNI Loan Exposure Limit
approach. (LEL) 2024
12. Conduct review of Credit Risk Premium (CRP)
calculation 2024
13. Conduct analysis/study of loan portfolio
14. Monitoring of loan space available periodically
15. Conduct review of Loan Portfolio Guideline
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Practices Governance Responsibility Commitment Statements
16. Carry out credit Risk System Management 34. Actively participate in the development
with credit database coverage and credit risk of improvements to the End to End Credit
datamart Process that is more prudent and systemized:
17. Carry out Management Assistance Credit Risk a. LMS (Loan Management System)
in Subsidiaries and Overseas Offices (KLN) Wholesale
18. Country risk and transfer risk control b. LMS Retail
methodology c. SIMON (Single Integrated Monitoring)
19. Reviewing financial ratio standards per d. RM Tools
industry for 2024 e. Prime Customers and TAT Dashboard
20. Prepare a Review of Industry Risk Rating (IRR) f. BNI Move
in 2024 35. Preparing Technical Instructions/
21. Review of Industry Risk Appetite in 2024 Implementation Instructions related to rating/
22. Prepare Risk Acceptance Criteria per credit scoring/other credit risk modeling
Prospective Economic Sector for the 36. Conduct credit risk assessment of new
wholesale and retail segments (including KLN products and activities in the Corporate
and NBFI) (including international), Medium, Small and
23. Monitoring the implementation of the rating Consumer segments and Subsidiaries
system for FI/Bank 37. Carry out validation of SME Scoring Model
24. Monitoring the Business Banking debtor Maximum Credit of IDR5 billion
rating system in the corporate, medium and 38. Conduct validation of Internal Industry Risk
small segments Rating Model Semester 1 of 2024
25. Reviewing the IRB model and improving 39. Conduct validation of Loan Exposure Limit
the debtor rating system in the corporate, (LEL) Calculation in 2024
medium and small segments 40. Carry out validation of Portfolio Category
26. Monitoring the Early Warning System (EWS) Determination in Credit Risk ATMR Calculation
system in the corporate segment for public in 2024
companies 41. Carry out credit backtesting related to BNI’s
27. Development of credit risk measurement – collaboration with Fintech
Review of PSAK 71 impairment model 42. Conduct initial Independent Review of CBI
28. Develop, review, and/or calibration credit Credit Scoring Model
scoring (application/behavior/collection) and 43. Validating the Credit Risk Premium (CRP) in
other risk modeling through the utilization of 2024
internal (customer level) and external data for 44. Conduct validation of Joint Stress Test of
Consumer, Retail Mass, and Small Segment Credit Risk in 2024
Credit Products 45. Carry out validation of BNI Credit Card
29. Implementation and implementation Behavior Scorecard (CCBS) V.3
monitoring of credit scoring logic/rules 46. Carry out validation of BNI Fleksi Aplication
(application/behavior/collection) for Scorecard V.2 Model
Consumer, Retail Mass, Small Segment Credit 47. Conduct validation of BNI Fleksi Pensiun
Products on Integrated Decision Automated Application Scorecard V.3
System (IDEAS) and in scoring modules 48. Conduct Independent Review of BNI Griya
found in other surrounding systems Application Scorecard V.3
30. Enhance IDEAS through the addition of 49. Conduct Independent Review of Single
internal data, external data, and integration of Integrated Monitoring Tool (SIMON) Model
surrounding systems for Corporate, Medium, and Small Segments
31. Prepare analytical reports for consumer and 50. Conduct Independent Review of Internal
retail portfolios Rating System (IRS) 2.0 Model for Corporate,
32. Conduct credit risk assessment related to Medium, and Small Segments
the Bank Partner cooperation plan as a 51. Independent Review of Loan Quality
technology-based financial service provider Calculation in 2024
33. Carry out data enrichment to improve 52. Conduct Independent Review of Credit Risk
scoring capabilities by using external data as Stress Test in Recovery Plan in 2024
additional analysis for credit decision making 53. Carry out backtesting of ECL Reserve
Adequacy
54. Reviewing the Determination of Debtor’s
Prime Customers Existing to Bank (ETB) SME
Segment
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55. Reviewing the Criteria for New Prime Debtors b. Review Early Warning System (EWS) Forex
(New To Bank) SME Segment parameters; Review Early Warning System
56. Conduct review of Client Tiering (EWS) Interest Rate parameters
Implementation (Diamond and Non-Diamond) c. Review Off Market Price parameters
57. Prepare Sustainable Finance Action Plan d. Review JIBOR Quotation Fairness
(RAKB) 2024 parameters
58. Carry out review of Sustainable Priority e. Review the Interest Rate Risk in Banking
Activities/Programs in BNI’s Sustainable Book Modeling results
Finance Action Plan (RAKB) 2024-2028 9. Monitoring and controlling treasury business
59. Quarterly monitoring of RAKB implementation risks (market risk, credit risk, operational risk,
in 2024 and compliance risk)
60. Carry out review of Green Bond distribution in 10. Monitoring and controlling treasury products
accordance with BNI’s Green Bond framework & business performance at the Head Office
61. Prepare BNI Green Bond Report 2024 and Overseas Offices (KLN)
62. Develop the Climate Risk Stress Test 11. Conducting measurement, monitoring, and
63. Evaluate the Green Loan incentive analysis of securities portfolios related to
implementation holding periods and significance limits
64. Carry out calculation of financing emissions 12. Carrying out preparation and analysis of
for small segments measurement and monitoring of securities
65. Conduct ESG Management Assistance in purchase risks
Subsidiaries and Overseas Offices (KLN) 13. Monitoring and analyzing the realization of
66. Carry out monitoring of Environmental, Social, Treasury and Overseas Offices budget loss
and Governance (ESG) exposure, Indonesian 14. Monitoring the transaction authority of
Green Taxonomy (THI), and Sustainability Treasury and Overseas Offices Dealers
Report (SR) 15. Carrying out review and submission of input
67. Implement the Environmental, Social, and on the preparation of treasury business
Governance (ESG) Campaign operational policies and strategies
16. Manage market risk monitoring systems/
B. Market Risk applications
1. Reviewing and developing Market Risk 17. Monitoring the Market Risk using an internal
Management Strategy and Framework model (value at risk/VaR) on the Treasury and
2. Reviewing and developing Risk Appetite and Overseas Offices portfolios
Risk Tolerance for Market Risk in 2024 18. Evaluate the calculation of BNI’s Interest Rate
3. Review and develop Market Risk management Risk in Banking Book (IRRBB) individually,
procedures and methodologies for both and compile as well as analyze BNI’s IRRBB
Banking Book and Trading Book developments on a consolidated basis
4. Reviewing IRRBB (Interest Rate Risk In 19. Calculation and analysis adequacy of BNI
Banking Book) procedure, methodology and Individual and Consolidated market risk
reporting documents for BNI Individual and capital using the Standardized Model, namely
Consolidation Risk Weighted Assets (RWA) Market Risk
5. Developing and reviewing Market Risk periodically
models/methodologies including: 20. Conducting calculation of exchange rate and
a. Market Risk Profile Parameters interest rate stress testing (market risk stress
b. Market Risk Stress Testing testing) according to Regulator’s request and
c. Financial Instrument Valuation internal needs to provide an overview of the
d. Risk Weighted Assets (RWA) Market Risk Bank’s resilience to extreme interest rate and
6. Prepare qualitative disclosure of Market Risk exchange rate movements
related to applicable Internal and External 21. Prepare scenario analysis of the impact of
Policies changes in BNI’s conditions in the Recovery
7. Carrying out advisory functions related to Plan document
Market Risk policies, implementation of 22. Compiling individual market risk profiles
risk management in treasury portfolios and and providing advisory assistance on the
pension funds preparation of risk profiles for Subsidiary
8. Developing, reviewing, and proposing market Company periodically
risk limits for BNI portfolios, including: 23. Disclosure of market risk related to quantitative
a. Market Risk Limits (VaR, Budget Loss, monitoring based on BNI’s market risk
Stress VaR) development monitoring activities
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24. Carrying out Market Risk analysis/assessment 4. Prepare quantitative disclosure of Liquidity
on new/existing Bank products, activities and Risk exposure
transactions and preparing risk mitigation 5. Conducting Liquidity Risk stress testing
proposals and submitting them to the relevant according to schedule (business as usual),
units monitoring and analyzing the development
25. Monitoring counterparty limits of incidental liquidity risk stress testing
26. Evaluating the calculation of Net Open parameters and recovery plan scenario
Position (NOP) analysis
27. Providing recommendations on Determining 6. Carrying out Liquidity Risk analysis/
Maturity Profile Limits assessment on new/existing Bank products,
28. Conducting validation of JIBOR Fairness Limit activities and transactions
Calculation in 2024 7. Reviewing Liquidity Risk Appetite in 2024
29. Carrying out validation of Forex Banking VaR 8. Reviewing Liquidity Risk Profile parameters
Calculation Using the Historical Simulation – and measurements and provide advisory
Perturbation Method on the KGR System assistance in the preparation of Subsidiary
30. Reviewing the K+ Output on DV01 Calculation Company risk profiles
31. Conducting backtesting on BNI Overseas 9. Monitoring liquidity periodically
Offices VaR and Head Office VaR 10. Preparing Liquidity Stress Test in the Recovery
32. Reviewing the SVaR Calculation Methodology Plan
and SVaR Limit in 2023 11. Implementing advisory functions in the
33. Reviewing the Market Risk Stress Test on Joint implementation of pension fund liquidity risk
Stress Test (JST) in 2024 management
34. Reviewing the Forex & Securities Market Limit 12. Reviewing the Determination of the Ideal
Off Calculation Methodology Secondary Reserve Limit/Safety Level
35. Validate the Climate Risk Stress Test (CRST) in 13. Validating the Joint Stress Test of Liquidity
2024 for Corporate and Middle Segments Risk
36. Validate the Climate Risk Stress Test (CRST) in 14. Validating the BNI Wide Cash Ceiling Limit in
2024 for Middle Segments 2024
37. Evaluate the calculation of Interest Rate Risk 15. Reviewing Calculation of Proposed Regional
in The Banking Book (IRRBB) Cash Ceiling for Yogyakarta (W17) and
38. Reviewing the Value at Risk (VaR) Calculation Banjarmasin (W09)
Methodology for Bond Portfolios
39. Backtesting Value at Risk (VaR) for Bond D. Operational Risk
Portfolios 1. Formulate and develop the framework for
40. Reviewing the Sensitivity Analysis Calculation Operational Risk Management and Business
Methodology using DV01 for Bond Portfolios Continuity Management (BCM).
2. Manage and develop tools and methodologies
C. Liquidity Risk for operational risk management and BCM.
1. 1. Reviewing Liquidity Risk Management 3. Prepare, evaluate and submit proposals for
Procedures, Domestic and Overseas Office determining Risk Appetite and Risk Tolerance
Liquidity Risk Management Procedures and to the Board of Directors.
Methodologies, BNI Liquidity Coverage Ratio 4. Manage and develop calculations of Risk
(LCR) and Net Stable Funding Ratio (NSFR) Weighted Assets (RWA) for Operational Risk
procedures, methodologies and reporting in accordance with Regulatory provisions.
individually and on a consolidated basis. 5. Monitor the implementation of the Operational
2. Conducting limit reviews and developing Risk Management and BCM framework.
Liquidity Risk Management Procedures and 6. Manage and develop programs to improve
Methodologies, which include: Operational Risk Awareness.
a. BNI Wide and Regional Rupiah and Foreign 7. Manage and develop operational risk studies
Currency Cash Ceilings and analysis.
b. Safety Level Limits for both Rupiah and 8. Provide advisory assistance to the
Foreign Currency management unit in conducting assessments
c. Maturity Profile Limits for both Rupiah and and providing recommendations for
Foreign Currency operational risk mitigation of bank products
d. Early Warning Signal for both Rupiah and and/or activities.
Foreign Currency 9. Designing and strengthening strategies
3. Monitoring and analyzing BNI Wide cash through strengthening Information
management and regions Technology (IT) & Digital Risk Management
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10. Evaluating and compiling recommendations 9. Reviewing the parameters and measurements
for mitigating IT & Digital Bank risks, as well of the Legal Risk Profile
as third-party Digital risks 10. Conducting legal reviews and following the
11. Compiling a comprehensive analysis and Credit Committee on credit proposals decided
evaluating IT & Digital Risk for products, by the Board of Directors
activities, and the use of new technologies F. Reputation Risk
12. Developing Cyber Risk Defense Roadmap to 1. 1. Review Reputation Risk Profile parameters
improve BNI’s resilience and Cyber Security and measurements
13. Managing and developing IT & Digital Risk 2. Monitoring and analyzing negative news
Management for all divisions, units, regions, based on media frequency and tiering
branches, centers, and other units responsible 3. Providing considerations related to reputation
for the risks risk for new/existing bank products, activities,
14. Acting as an assessor and actively involved and transactions
in carrying out risk advisory functions in the 4. Submitting response letters to the mass media
process of measuring Digital, Information regarding customer complaints/grievances
Technology and Cyber Security maturity against BNI
standards for regulatory reporting needs 5. Improving the capabilities of reputation
15. Reviewing parameters and measuring BNI risk management employees regarding risk
and Subsidiary Information Technology (IT) management both at the Head Office and
risk profiles Regional Offices
16. Conducting Thematic Reviews as a step to 6. Fostering good relations with the mass media
check Vulnerability in Bank Wide systems and through various public relations activities
applications 7. Supporting all work units in preparing press
17. Conducting Research and Development on releases and/or holding statements in the
solutions to vulnerabilities that impact Bank event of a crisis
Wide 8. Preparing monthly agenda setting to enhance
18. Conducting simulations related to BNI’s cyber positive image
resilience and security 9. Reviewing business process improvements
19. Provide training and awareness on the or acceleration of SLA for resolving customer
implementation of BNI’s IT & Digital Risk complaints
Management 10. Monitoring and analyzing customer complaint
20. Perform risk advisory functions in strategic trends in collaboration with the entire value
projects of Digital Banking, Technology chain to find root causes and solutions
Information and Cyber Security and provide 11. Reviewing Reputation Risk Management
recommendations related to IT & Digital Risk procedures
21. Carry out validation of Calculation of RWA for 12. Monitoring the Reputation Risk of the
Operational Risk Company Owner (Government of Indonesia)
through:
E. Legal Risk a. Monitoring periodically the determination
1. Reviewing Legal Risk Management of Indonesia’s rating from credit rating
Procedures agencies
2. Conducting legal analysis/study in the form of b. Monitoring the development of
providing written and verbal advice macroeconomic, domestic economy, and
3. Carrying out legal counseling/training news that can indicate potential changes
4. Conducting legal review of non-standard to Indonesia’s rating
agreements using the scoring system 13. Managing BNI Reputation Risk in the context
calculation method of shareholder and investor trust in BNI
5. Providing legal assistance to business units through:
related to business activities a. Optimizing the results of BNI’s rating
6. Handling and resolving legal cases determination by international credit
7. Supervising case handling rating agencies (Fitch, S&P, Moodys)
8. Carrying out assessment of Legal Risk on through the provision of good data and
new/existing Bank products, activities, and communication
transactions
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b. Monitoring the development of BNI’s 7. Monitoring compliance functions in
performance and communicating it Subsidiaries and Financial Institution Pension
regularly to investors Fund (DPLK) as well as Overseas Offices
c. Monitoring and analyzing the development 8. Implementing Good Corporate Governance
of negative sentiment from BNI, and
conveying it to management as input from I. Risk Integration
minority shareholders 1. Managing and developing Risk Appetite and
Risk Tolerance that are in line with the Bank’s
G. Strategic Risk business goals and strategies
1. 1. Sharpening long-term strategy and targets 2. Developing strategies and implementing Risk
in the 2025-2029 RJPP Management in the BNI Bank Business Plan
2. Preparing medium-term plan in the Bank (RBB) for 2024-2026
Business Plan (RBB) reviewed annually by 3. Developing methodology and reviewing
considering macroeconomic conditions, BNI’s Risk Profile and Bank Health Level (TKB)
industrial competition, and competitive calculations
assessment of peers, as well as internal 4. Reviewing General Risk Management Policy
capabilities in developing strategies that are (KUMR) and General Internal Control System
in line with the long-term plan Policy (KUSPI)
3. Preparing Company Work Plan and Budget 5. Managing and developing Risk Management
(RKAP) by considering current internal and Procedures, including:
external conditions a. Legal, Strategic, Compliance and
4. Evaluating and monitoring the realization of Reputation Risks
the achievement of strategies and targets set b. Recovery Plan
in the RBB (will be conducted by comparing c. Resolution Plan
with peers) and Business Plan Unit d. Internal Capital Adequacy Assessment
5. Reviewing and monitoring new products and Process (ICAAP)
activities, especially related to digital products e. Risk Maturity Index (RMI)
and activities in the RPPB process 6. Managing and developing Technical
6. Reviewing the parameters and measurements Instructions for Risk Profile
of the Strategic Risk Profile 7. Implementing Risk Culture in all BNI
7. Conducting more intensive analysis of global organizations
and national economic dynamics including 8. Implementing the Roadmap for Improving
projections of important economic indicators the Risk Management Implementation based
to assist strategic decision making in the on the results of the BNI Risk Maturity Index
preparation of the RJPP and RBB assessment in 2023
8. Reviewing Strategic Risk Management 9. Conducting assessments of BNI Risk Maturity
procedures Index in 2024
10. Supporting the implementation of the Risk
H. Compliance Risk Management training program (basic risk)
1. Realizing a culture of compliance at all levels 11. Conducting analysis and assessment of BNI’s
of the Bank’s organization and business Risk Profile and Health Level individually
activities 12. Conducting analysis and assessment of BNI’s
2. Ensuring policies, provisions, systems and Risk Profile individually
procedures as well as business activities 13. Calculating BNI’s Minimum Capital Adequacy
carried out by the Bank are in accordance with Requirement (KPMM) individually
regulatory provisions and applicable laws and 14. Preparing Publication Report on Risk Exposure
regulations and Capital, reviewing the Long Form Report
3. Managing compliance risk (Risk Management) and BNI’s Annual Report
4. Monitoring and maintaining the Bank’s 15. Carrying out analysis/assessment of Risk on
compliance with commitments to Bank new Bank products and Bank activities
Indonesia, the Financial Services Authority 16. Updating BNI’s Recovery Plan Document
and other authorities 17. Complying with the Resolvability Test
5. Managing compliance management reviewed periodically
6. Improving the quality of the process in 18. Compiling Internal Risk Analysis (IRA)
implementing compliance activities including analysis of 8 (eight) types of risk,
monitoring Risk Appetite, Risk Tolerance and
trigger level Recovery Plan
2024 Annual Report
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19. Supporting the implementation of Governance 2. Review the Integrated Risk Appetite Statement
and Significant Corporate Activities of State- and Integrated Risk Limit in 2024
Owned Enterprises including: 3. Monitor the Integrated Risk Appetite and
a. Risk Management Planning in the Integrated Risk Limit
Company’s Work Plan and Budget (RKAP) 4. Carry out assessment of Risk Profile and Bank
b. Quarterly and Annual Risk Management Health Level on a Consolidated basis
Implementation and Monitoring Reports 5. Calculating BNI’s Minimum Capital
c. Quarterly Risk Composite Rating Reports Requirements (KPMM) on a Consolidated and
d. Preparing Risk Management Strategies Integrated manner
and Long-Term Targets in the 2025-2029 6. Analyzing and monitoring main risks of all LJK
RJPP Risk Management Chapter members of the BNI Financial Conglomerate
e. Completing the Risk Module in the Anaplan through the Leading Risk Indicator (LRI)
Management Information System and 7. Prepare monitoring and review documents
KBUMN Virtual Data Room (VDR) for the implementation of integrated risk
20. Reviewing and analyzing Risk Management management
to internal and external parties 8. Ensuring that all Financial Services Institutions/
21. Providing assistance in the implementation of Subsidiaries have established policies and
Risk Management in Overseas Offices (KLN) procedures related to the implementation of
22. Supporting the implementation of Wealth risk management and providing guidance
Management in Singapore KLN and input to Financial Services Institutions/
23. Supporting the implementation of Subsidiaries in implementing Risk
Standardization & Centralization of Overseas Management
Branches System 9. Conducting integrated stress testing
10. Reviewing the Pricing Methodology at BNI
J. Integrated Risks of BNI Financial Conglomerate Life
1. Review the General Policy of Integrated 11. Conducting backtesting of BNI ECL Reserve
Risk Management and Integrated Capital Adequacy Finance
(KUMRT) and review the Integrated Capital 12. Reviewing the Value at Risk (VaR) Calculation
Management procedures Methodology for Hibank Bonds Portfolio
13. Reviewing the Issuer Scoring Model
Development Methodology at BNI Asset
Management
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Practices Governance Responsibility Commitment Statements
Integrated Risk Management
Governance [ACGS C.2.6]
BNI, as a holding company that is also the Main Entity 3. POJK No. 45/POJK.03/2020 (“POJK 45/2020”)
(EU) in the BNI Financial Conglomeration Structure, dated October 16, 2020 concerning Financial
is obliged to implement Integrated Governance Conglomerates;
(TKT) in all its business activities with the aim of 4. SEOJK No. 15/SEOJK.03/2015 dated May 25, 2015
improving performance, maintaining compliance concerning the Implementation of Integrated
with laws and regulations, and encouraging the Governance (TKT) for Financial Conglomerates;
application of ethical values that apply in the 5. SEOJK No. 14/SEOJK.03/2015 (“SEOJK 14/2015”)
financial services industry. concerning the Implementation of Integrated
Risk Management for Financial Conglomerates;
In order to implement a comprehensive and effective and
TKT, BNI designs and implements an internal control 6. Ministry of SOE Regulation No. PER-2/
system that is integrated with Subsidiary Companies MBU/03/2023 concerning Guidelines for
and all LJKs that are members of the BNI KK, with the Governance and Significant Corporate Activities
aim of supporting the implementation of integrated of State-Owned Enterprises.
risk management. In this regard, BNI as EU has
also formed a joint commitment between the BNI Guided by applicable internal regulations and
Internal Audit Work Unit and the SKAI of Subsidiary provisions, BNI is committed to realizing KK that
Companies to carry out an integrated internal audit grows healthily, prudently, and sustainably and
function and maintain the development of BNI KK has high competitiveness. For this reason, BNI has
audit quality to ensure that the implementation prepared TKT Guidelines, formed a TKT Committee,
of the internal control function is effective in all and added an integrated compliance function, an
operational activities of Subsidiary Companies at all integrated internal audit function, and an integrated
levels of management. risk management function in BNI's governance
organs. The Controlling Shareholder (PSP) has also
In implementing consolidated and integrated risk appointed BNI as EU coordinator to assess BNI's KK
management, BNI as EU in the BNI KK has prepared risk management process.
a General Policy for Integrated Risk Management
(KUMRT) as a form of Bank compliance with SCOPE OF INTEGRATED RISK
applicable regulations in Indonesia and consistently MANAGEMENT
implements integrated risk management designed
to mitigate the risks faced by BNI and its Subsidiaries. BNI KK has implemented Integrated Risk
As of December 31, 2024, BNI monitors and manages Management comprehensively and effectively
10 (ten) types of risk, namely credit, market, as regulated in POJK 17/2014. Guided by these
operational, liquidity, legal, reputation, strategic and regulations, BNI controls and manages KK risk
compliance risks, intra-group transaction risks, and exposure by referring to 4 (four) main pillars, which
insurance risks. are briefly described as follows:
1. Supervision of the Main Entity's Board of
In practice, the implementation ofTKT and integrated Directors and Board of Commissioners
risk management within the scope of BNI's KK refers The Main Entity's Board of Directors and
to a number of regulations such as: Board of Commissioners are responsible for
1. POJK No. 17/POJK.03/2014 (“POJK 17/2014”) ensuring the implementation of Integrated Risk
concerning the Implementation of Integrated Management in the Financial Conglomeration.
Risk Management for Financial Conglomerates; For this reason, the Board of Directors and
2. POJK No. 18/POJK.03/2014 (“POJK 18/2014”) Board of Commissioners of the Main Entity
dated November 18, 2014 concerning the must understand the risks faced by the Financial
Implementation of Integrated Governance for Conglomerate, develop a Risk culture in the
Financial Conglomerates; Financial Conglomeration, and ensure the
implementation of Risk Management in each LJK
in the Financial Conglomerate.
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2. Adequacy of Integrated Risk Management 1. Pillar I:
Policies, Procedures, and Limit Determination Supervision of the Main Entity's Board of
Effective implementation of Integrated Risk Directors and Board of Commissioners, namely:
Management must be supported by an Integrated a) Forming the BNI Financial Conglomeration
Risk Management policy that is clearly defined Structure;
by considering the level of risk to be taken (risk b) Appoint a Director who oversees the
appetite) and risk tolerance in the Financial Integrated Risk Management function;
Conglomerate. c) Establish an Integrated Risk Management
Committee and an Integrated Risk
3. Adequacy of the Integrated Risk Identification, Management Work Unit;
Measurement, Monitoring, and Control Process, d) Prepare a Corporate Charter that has been
as well as the Integrated Risk Management signed by the President Director/President
Information System Director of all LJK Members of the BNI
Integrated risk identification, measurement, Financial Conglomerate;
monitoring, and control are the main processes e) Implement an Integrated Risk Management
of implementing Integrated Risk Management. Committee (KMRT) at least 2 (two) times a
The Main Entity is obliged to carry out an year;
integrated process of identifying, measuring, f) The Board of Directors prepares a General
monitoring, and controlling risks for all material Policy for Integrated Risk Management
risk factors. Implementation of integrated risk (KUMRT) and an Integrated Capital Policy and
identification, measurement, monitoring, and carries out a review at least once per year.
control processes must be supported, among g) The Board of Commissioners gives approval
others, by: to the General Policy for Integrated Risk
1. Adequate Integrated Risk Management Management (KUMRT) and Integrated Capital
Information System; and Policy and carries out evaluations at least
2. Reports regarding the performance, financial once per year; and
condition, and risk exposure of the Financial h) Determine integrated risk appetite and risk
Conglomerate and each LJK in the Financial tolerance in the BNI Financial Conglomerate.
Conglomerate.
2. Pillar II:
4. Comprehensive Internal Control System for the Adequacy of Integrated Risk Management
Implementation of Integrated Risk Management policies, procedures, and limits, namely:
The process of implementing effective Integrated a) Prepare and review the General Policy for
Risk Management must be equipped with a Integrated Risk Management (KUMRT) and
comprehensive internal control system. The Integrated Capital Management;
effective implementation of an internal control b) Develop Integrated Risk Management
system is expected to safeguard the assets of the Procedures including Intra-group Transaction
Financial Conglomerate, ensure the availability Risk Management Procedures;
of reliable reporting, increase compliance with c) Develop Integrated Risk Profile Assessment
statutory provisions and regulations, and reduce Procedures;
the risk of losses, deviations, and violations of d) Develop Integrated Capital Management
prudential aspects. Procedures; and
e) Establish integrated risk limits and escalation
Implementing Integrated Risk Management in mechanisms for exceeding limits.
BNI's KK is important for knowing the risk exposure
that will arise in integrated financial conglomerate 3. Pillar III:
activities. For this reason, the implementation of Adequacy of integrated risk identification,
Integrated Risk Management needs to be carried measurement, monitoring, and control processes
out comprehensively, where at the supervision and integrated risk management information
level the Board of Commissioners is assisted by the systems, namely:
Integrated Governance Committee. In this case, BNI,
as the EU, has performed the following things:
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a) Determine the Integrated Risk Profile companies. An explanation of the structure of the BNI
methodology and carry out assessments business group, including the composition of share
every semester and report to the Financial ownership, controlling shareholders, relationships
Services Authority; with related companies, and Subsidiary Companies
b) Determine the methodology for calculating owned by BNI, can be described as follows:
the Integrated Capital Adequacy Ratio (CAR),
carry out calculations every semester, and 1. Legal entity that owns BNI
report to the Financial Services Authority; Based on the composition of share ownership,
c) Determine integrated risk appetite parameters 60% of BNI's shares are owned by the
and methodology, carry out quarterly Government of the Republic of Indonesia, while
monitoring, and report to the Director in the remaining 40% is owned by the public.
charge of Integrated Risk Management; This public ownership consists of individual
d) Determine the parameters and methodology shareholders, domestic institutions, and foreign
of Integrated Risk Limits, carry out monitoring institutions. Ownership of the Government of
every quarter, and report to the Director in the Republic of Indonesia is represented by the
charge of Integrated Risk Management; Ministry of SOE, while foreign public ownership
e) Determine the parameters and methodology is managed through foreign institutions. For
for the Leading Risk Indicator (LRI) assessment, domestic public ownership, it involves various
carry out monthly monitoring, and report entities such as mutual funds, pension funds,
to the Director in charge of Integrated Risk foundations, companies, and insurance, as well
Management; as ownership by individuals.
f) Carrying out integrated stress testing of
exchange rate volatility and interest rates at 2. Ultimate Shareholders
the BNI Financial Conglomerate; and The majority shareholder of BNI is the Ministry
g) Developing a technology-based Integrated of SOE, which acts as the representative of the
Risk Management Information System. Government of the Republic of Indonesia at the
General Meeting of Shareholders (GMS) with
4. Pillar IV ownership of 60%.
A comprehensive internal control system for the
implementation of Integrated Risk Management, 3. Related Companies (Sister Company)
namely: According to Article 4 POJK No. 17/POJK.03/2014,
a) Continuously disseminate Integrated Risk a related company (sister company) is a Financial
Management to all LJK Members of the BNI Services Institution (LJK) that is institutionally or
Financial Conglomerate; and legally separate but is owned and/or controlled
b) Monitoring the implementation of Integrated by the same controlling shareholder. BNI's main
Risk Management of all LJK members of the controlling shareholder is the Government of
BNI Financial Conglomerate. the Republic of Indonesia, which also controls
several other state-owned companies in the
FINANCIAL CONGLOMERATE STRUCTURE financial services sector. However, according
AND OWNERSHIP STRUCTURE OF THE BNI to POJK, relationships between LJKs that are
FINANCIAL CONGLOMERATE directly owned by the Central Government
are not considered a Financial Conglomerate.
Based on the provisions of POJK 17/2014 and Therefore, Himbara banks are not included in the
SEOJK 14/2015 concerning the Implementation BNI sister company category.
of Integrated Risk Management for Financial
Conglomerates, BNI stipulates that LJKs that are 4. Subsidiary Company
included in the implementation of Integrated Risk BNI has majority ownership in six Subsidiary
Management within the scope of BNI's KK include Companies, where BNI acts as the controlling
various types of businesses, including banks, entity. In addition, BNI also has minority
insurance companies, reinsurance, securities ownership in five Financial Services Institutions
companies, financing companies, and subsidiary (LJK) without a controlling role, as well as two
subsidiary companies.
2024 Annual Report
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BNI's KK structure was designed by considering the suitability of the Subsidiary Company's type of
business with OJK regulations and looking at the significance of BNI's capital participation in each entity
incorporated as a member of BNI's LJK KK. Referring to Board of Directors' Letter No. DIR/401 dated June
2, 2022 concerning Members of the Financial Conglomerate of PT Bank Negara Indonesia (Persero) Tbk, the
structure of BNI's KK as of December 31, 2024 is as follows:
BNI Financial Conglomeration
Main Organs Board of Commissioners
Board of Directors
Integrated Governance Integrated Risk
Committee Management Committee
Support Organs
Enterprise Risk Subsidiaries
Compliance Division Internal Audit Unit Anti Fraud Unit
Management Division Management Division
Integrated Compliance Integrated Internal Integrated Risk Integrated Anti Fraud Subsidiaries
Integrated Function Audit Function Management Function Function Development Function
Function
Financial
Conglomerate
The following BNI KK structure chart describes the current entity position and share ownership in the BNI
KK as of December 31, 2024:
BNI Corporate Group Structure
Financing Securities Life Insurance Remittance Banking Venture Cap.
MAJORITY
1983 | 99.99% 1995 | 75.00% 1996 | 60.00% 1996 | 100.00% 2022 | 63.92% 2023 | 99.98%
25.00% 40.00% 36.08% 0.02%
Investment Manager Securities Mayora Inti
Utama
2011 | 99.90% 2021 | 100.00%
0.013% 0.122% 1.50% 1.00%
MINORITY
*)
Fintech Capitl market Payment System Securities Rating Central Custodian Banking Banking Banking Clearing
2018 | 9.82% 1977 | 1.20% 2017 | 17.50% 1994 | 0.14% 1998 | 2.50% 2003 | 1.00% 2024 | 0.11% 2021 | 23.24% 2024 | 1.11%
Notes:
Investment by BNI Percentage of BNI Ownership Notes:
Investment by BNI Sekuritas Percentage of BNI Sekuritas Ownership *) In 2021, Bank BNI Syariah officially merged with 2 other
Investment by BNI Asset Management Percentage of Strategic Partner Ownership Sharia Banks to become Bank Syariah Indonesia
Investment by Strategic Partner
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In detail, information related to BNI’s KK structure is as follows:
Entity Position
in BNI Financial
Entity Name Line of Business % Share Ownership Address
Conglomeration
Structure
PT Bank Main Entity (EU) Commercial Bank - Government: 60% Grha BNI Lantai 24
Negara - Public: 40% Jl. Jenderal Sudirman Kavling 1
Indonesia Jakarta Pusat 10220
(Persero) Tbk
PT BNI Member of Financing - BNI: 99,99% Graha Binakarsa
Multifinance BNI Financial - PT BNI Multifinance Employee Lantai 11 Lot. E-F dan lantai 12
Conglomeration Cooperative: 0.002% Jl. HR. Rasuna Said Kav. C-18
Kuningan, Jakarta Selatan
12940
PT BNI Life Member of Life Insurance - BNI: 60% Centennial Tower Lt. 10,
Insurance BNI Financial Services - Yayasan Danar Dana Jl. Gatot Subroto Kav.24-25,
Conglomeration Swadharma (YDD): 0,000003% Jakarta Selatan
- Yayasan Kesejahteraan Pegawai
BNI: 0,000003%
- Sumitomo Life Insurance
Company: 39,999993%
PT BNI Member of Brokerage and - BNI: 75% Sudirman Plaza Indofood
Sekuritas BNI Financial Underwriter, - SBI Financial Services Co.Ltd: Tower, Lantai 16
Conglomeration including acting 25% Jl. Jenderal Sudirman Kav. 76-
as an Investment 78, Jakarta 12910, Indonesia
Advisor.
PT Bank Member of Banking - BNI: 63,92% Rajawali Place, Lantai 22-23
Hibank BNI Financial - PT Mayora Inti Utama: 36,08% Jl. H.R. Rasuna Said Kav.B4
Indonesia Conglomeration Setiabudi, Jakarta Selatan
12910
PT BNI Asset Member of Investment - PT BNI Sekuritas: 99,90% Centennial Tower Lt. 19,
Management BNI Financial Manager - PT BNI Sekuritas Employee Jl. Gatot Subroto Kav. 24-25,
Conglomeration Cooperative: 0,1% Jakarta Selatan
BNI Securities Member of Brokerage PT BNI Sekuritas: 100% BNI Tower
Pte Ltd BNI Financial Services, 30 Raffles Place, #26-01
Conglomeration Underwriting, and Singapore, 048622
Advisory Activities
in the capital
market
FULFILLMENT OF RISK MANAGEMENT ORGANS IN ACCORDANCE WITH THE CATEGORY
AND CLASSIFICATION OF THE MINISTRY OF SOE
In accordance with the regulations of the Ministry of SOE, BNI, as a state-owned bank with Systemic A risk
classification, also has additional responsibilities in implementing Integrated Risk Management Governance
in accordance with the characteristics of financial conglomerates. In implementing consolidated and
integrated risk management, BNI refers to SOE Ministerial Regulation No. 2/2023, which regulates that the
obligation to fulfill risk management organs must be adjusted to the category and classification of SOE and
SOE Subsidiaries with the provisions as described in the following table:
Risk classification quadrant of
Risk Management Organ SOEs and SOE Subsidiaries
Systemic A Systemic B Significant Neutral
Board of Commissioners (Supervisory Board)
Board of Directors
Audit Committee
Concurrently
held by
Risk Monitoring Committee
the Audit
Committee
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Risk classification quadrant of
Risk Management Organ SOEs and SOE Subsidiaries
Systemic A Systemic B Significant Neutral
Concurrently Concurrently
held by Risk held by Risk
Integrated Governance Committee
Monitoring Monitoring
Committee Committee
Concurrently Concurrently
held by the held by the
Director in Director in
Directors in Charge of Management
charge of charge of
Financial Financial
Management Management
Board of Directors in charge of Financial Management
SPI (Internal Audit function)
BNI and Subsidiary Companies contained in the Financial Conglomerate Structure have fulfilled their
obligations to fulfill risk management organs in accordance with the Risk Classification of each company
based on the provisions of Minister of State-Owned Enterprises Regulation No. 2/2023. More detailed
information is outlined in the table below:
BNI BNIS BNIAM BNIF BNIL HIBANK BSPL
Risk Management Organ
(Systemic A) (Systemic B) (Neutral) (Neutral) (Neutral) (Neutral) (Neutral)
Board of Commissioners
(Supervisory Board)
Board of Directors
Audit Committee
Risk Monitoring Committee
Integrated Governance Independent Committee/Sharia Supervisory Board (PT BNI Life
Committee Insurance/”BNIL”) as member of the BNI KTKT
Board of Directors in charge of
Risk Management
Board of Directors in charge of
Financial Management
SPI (Internal Audit Function)
BNI = PT Bank Negara Indonesia (Persero) Tbk
BNIS = PT BNI Sekuritas
BNIAM = PT BNI Asset Management
BNIF = PT BNI Multifinance
BNIL = PT BNI Life Insurance
HIBANK = PT Bank Hibank Indonesia
BSPL = BNI Securities Pte Ltd
MAIN PRINCIPLES OF INTEGRATED RISK 2. Holistic
PROFILE ASSESSMENT Risk assessment is carried out by considering the
relationship between various risk factors (holistic
In assessing the Integrated Risk profile, BNI pays approach), resulting in conclusions that provide
attention to the main principles in the assessment a comprehensive picture of the risks faced by the
process, which refer to SEOJK No. 14/2015, as Financial Conglomerate.
follows:
1. Risk Aggregation 3. Significance/Materiality and Proportionality
Risk assessment is carried out by combining Risk assessments are carried out by considering
all risks within the Financial Conglomerate as the significance or materiality of risks
a whole (risk aggregation), considering the proportionally within the Financial Conglomerate
impact they have on the overall condition of the as a whole, including each Financial Services
conglomerate. This process includes identifying Institution (LJK) that is incorporated. This
internal and external factors that have the assessment is carried out by considering the
potential to increase risk or influence the structure, characteristics, and complexity of the
condition of the Financial Conglomerate, both Financial Conglomerate.
now and in the future.
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4. Comprehensive and Structured
Risk assessment is carried out through in-depth analysis, which considers various assessment factors in
a broad, complete, and comprehensive manner. This analysis process is supported by relevant facts and
their impact on the risks and conditions of the Financial Conglomerate, considering the level and trends
of existing problems. The assessment results are then presented in a structured manner, including facts,
analysis results, and final conclusions regarding the risk assessment.
INTEGRATED RISK PROFILE ASSESSMENT RESULTS
On December 31, 2024, the results of the assessment of ten types of risk showed that the Integrated Risk
Profile received a rating of 2 (Low to Moderate), with an Inherent Risk Rating at the Low to Moderate level.
The assessment of the Quality of BNI's Integrated Risk Management Implementation (KPMR) recorded
Satisfactory results. A more detailed explanation has been outlined in the discussion of Integrated Risk
Profiles on page 510.
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External
Audit [ACGS: C.6]
In order to carry out its independent oversight APPOINTMENT OF PUBLIC ACCOUNTING
function on financial aspects, BNI appoints a Public FIRM (KAP)
Accounting Firm (KAP) to examine interim and
annual financial reports for both BNI individually In order to fulfill the implementation of the external
and consolidated with Subsidiaries. The KAP audit function in accordance with the provisions of
selection process is carried out in accordance with POJK Number 9 of 2023 concerning the Use of Public
the procurement mechanism for goods and services Accounting Services and Public Accounting Firms
applicable within the scope of BNI in 2024. in Financial Services Activities and SE OJK Number
18/SEOJK.03/2023 concerning Procedures for Using
To ensure the quality and objectivity of the results Public Accounting Services in Financial Services
of financial statement audits, it is ensured that the Activities, BNI has carried out an audit of the Bank’s
External Auditor appointed by the Bank has no Financial Statement for the 2024 financial year, which
conflict of interest with the Bank or with any level was carried out by an independent, competent,
of Bank officials. Over the last two years, there professional and objective Public Accountant (AP)
have been no members of the Board of Directors, and Public Accounting Firm (KAP) in accordance
managerial staff, or BNI employees who are former with the Public Accountant Professional Standards,
employees or current signing partners of BNI’s as well as the work agreement and audit scope that
external auditors. have been determined.
The external audit process is an important stage BNI determined selected APs and KAPs to examine
in efforts to realize good corporate governance, the Bank’s financial statements for the 2024 financial
especially in the aspect of strengthening year through holding an Annual GMS held on March
financial control. The involvement of external and 4, 2024, by considering recommendations from the
independent parties is very necessary to ensure that Board of Commissioners and Audit Committee.
the Bank’s financial information has been prepared The selection process has also been carried out
and presented in a quality manner so that it can in accordance with POJK Number 9 of 2023, SE
express an opinion on the fairness of the Financial OJK Number 18/SEOJK.03/2023, and internal Bank
Statement. The external audit process for the 2024 regulations to guarantee the independence and
financial year is carried out in accordance with the quality of audit results from the appointed AP and
Public Accountant Professional Standards and the KAP. Following up on the results of the 2024 AGMS
audit scope that has been determined and can be resolution, the Board of Commissioners decided
completed on time. to reappoint KAP Rintis, Jumadi, Rianto & Partner
(formerly KAPTanudiredja, Wibisana, Rintis & Partner,
IMPLEMENTATION OF THE EXTERNAL and is a member firm of the PricewaterhouseCoopers
AUDIT FUNCTION network) as an external auditor to examine the
Consolidated Financial Statement, Micro and Small
The implementation of audit activities within BNI Business Funding Program Financial Statement, and
is not only carried out by internal auditors through other reports for the 2024 Financial Year period. [ACGS:
SAI but also involves external auditors who have D.2.24]
competence and expertise in the field of accounting
and auditing, such as the Financial Services The legal basis regarding the appointment
Authority (OJK), Bank Indonesia (BI), the Audit and determination of KAP within the scope
Board of Indonesia (BPK), and the Public Accounting of BNI is as follows:
Firm (KAP). 1. POJK No. 9 of 2023 dated July 11, 2023 concerning
the Use of Public Accounting Services and Public
In 2024, BNI was audited by several external Accounting Firms in Financial Services Activities
institutions, such as Bank Indonesia (BI), Financial in Chapter III, Restrictions on the Use of Audit
Services Authority (OJK), Audit Board of Indonesia Services Article 7, paragraph 1, states that parties
(BPK), Center for Financial Transaction Reports and in the form of commercial banks, issuers, and
Analysis (PPATK), and Public Accounting Firm (KAP). public companies are obliged to limit the use
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of audit services on annual historical financial and applicable regulations. Audit results reports
information from the same AP for 7 (seven) are submitted to OJK in accordance with applicable
cumulative years; laws and regulations.
2. POJK No. 37/POJK.03/2019 concerning
Transparency and Publication of Financial Effectiveness of External Audit
Statements and SEOJK No. 9/SEOJK.03/2020 Implementation
concerning Transparency and Publication of In accordance with its role and authority, the BNI
Conventional Commercial Bank Reports. Audit Committee ensures that all stages of external
3. The process of appointing KAP Rintis, Jumadi, audit implementation carried out by AP and/or KAP
Rianto & Partner (formerly KAP Tanudiredja, always run according to established standards. By
Wibisana, Rintis & Partner, and is a member firm continuing to maintain transparent and collaborative
of the PricewaterhouseCoopers network) as an communication with the AP and/or KAP, the Audit
external auditor is carried out through a “Tender” Committee opens a discussion space to discuss
mechanism. matters of concern to the Audit Committee before
4. Via Letter from Public Accounting Firm the audit process begins and, of course, also
Tanudiredja, Wibisana, Rintis & Partner (member evaluates the implementation of the audit by the AP
firm of the PricewaterhouseCoopers network) and/or KAP after the audit process is completed, and
No. OL202408160010/JPA/JPA submitted to the then the results are submitted to the OJK.
Board of Commissioners on August 16, 2024, it
was informed that effective May 15, 2024, KAP In 2024, the Audit Committee has carried out an
TWRR has changed its name to Rintis, Jumadi, evaluation of the implementation of audit services
Rianto & Partner Public Accounting Firm (a for annual historical financial information by AP
member firm of the PricewaterhouseCoopers and/or KAP, which includes at least:
network)/KAP RJRR. a. Conformity of Audit Implementation by AP and/
or KAP with applicable Audit Standards;
Coordination of External Auditors and Audit b. Sufficiency of Field Work Time;
Committee c. Assessment of the Scope of Services Provided
To support the smoothness and effectiveness of the and the Adequacy of Sampling Test; and
audit process, the Bank through the Audit Committee d. Recommendations for Improvements Provided
maintains active communication with external by AP and/or KAP.
auditors regarding the audit implementation plan
as well as the audit methodology and audit samples Supervision and monitoring activities on the
that will be requested from the IAD, discussing performance of AP and/or KAP are discussed with
audit progress, and other important issues that BNI the Board of Directors through Audit Committee
Management needs to know. Throughout the audit meetings attended by SAI and the relevant Directors.
period, the Audit Committee and IAD also continue During the meeting, the follow-up to audit findings
to supervise and ensure the smoothness and by AP and/or KAP was also discussed so that, with
conformity of the implementation of the external the coordination carried out, comprehensive and
audit process with applicable regulations as well as optimal audit results could be provided.
evaluating the quality of the audit process. The Bank
is committed to maintaining good communication The report on the results of the Audit Committee’s
with Public Accountants to minimize obstacles evaluation was submitted by the BNI Board of
that occur during the audit process. The results of Directors using the form contained in the attachment
coordination between the Audit Committee and the to SE OJK No. 18/SEOJK.13/2023 concerning
External Auditor have been contained in the 2024 Procedures for Using Public Accounting Services
Audit Committee Report. and Public Accounting Firms in Financial Services
Activities and signed by the Audit Committee on
As a form of follow-up to the results of the audit May 20, 2024.
report submitted by the external auditor, the
Audit Committee carries out a supervisory role by Bank Compliance with Provisions Regarding
evaluating the actions taken by BNI Management the Relationship between Banks, Public
based on the audit results. In addition, the Audit Accountants, and OJK
Committee also carries out a monitoring function In carrying out the audit, BNI ensures that the Bank
to ensure that recommendations from external maintains compliance with the provisions regarding
auditors are implemented in a timely manner and in the relationship mechanism that exists between the
accordance with applicable governance standards. Bank, Public Accountants, and the OJK. In addition,
This monitoring function also aims to minimize BNI also complies with applicable regulations
risks and ensure that the corrective steps taken by regarding supervision and reporting to the OJK
Management are in accordance with Bank policies
2024 Annual Report
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with the aim of improving the quality of corporate 5. For the preparation and implementation of an
governance and maintaining financial system audit of annual historical financial information
stability. for the Bank, the KAP is required to communicate
with the OJK in the event that the KAP may
The Bank’s efforts to increase the effectiveness of request information from the OJK regarding the
external audit implementation and BNI’s compliance Bank and/or the OJK can inform the KAP about
with provisions relating to the relationship between matters that need to be paid attention to in
banks, public accountants, and Bank Indonesia are preparing and carrying out audits.
realized through the following steps: 6. KAP is obliged to submit information requested
1. POJK No. 9 of 2023 concerning the Use of Public by the OJK even though the work agreement has
Accounting Services and Public Accounting ended.
Firms in Financial Services Activities states that:
a. Banks are required to use APs and KAPs that Public Accounting Firm Company Profile
are registered and listed on the list of active
APs and KAPs at the OJK
b. Banks are required to limit the use of audit Rintis, Jumadi, Rianto & Partner Accounting Firm
(a member firm of the PricewaterhouseCoopers
services for annual historical financial network)/KAP RJRR. WTC 3,
information from the same AP for 7 (seven) Jl. Jend. Sudirman Kav. 29-31 Jakarta 12920
cumulative years. INDONESIA
2. Through Board of Commissioners Letter
Tel.: +62 21 50992901/31192901
No. DK/16 dated February 22, 2024, BNI appointed Fax: +62 21 52905555/52905050
KAP Rintis, Jumadi, Rianto & Partner as external
auditors to audit BNI’s Financial Statements and
other reports for the 2024 financial year. Information regarding the change in KAP’s name
3. The appointment of a Public Accountant and/ was received by the Bank on June 10, 2024, via a
or the same Public Accounting Firm by BNI letter No. OL202406100009/JPA/JPA dated 10 June,
must be based on a clear and transparent work 2024, sent by the Rintis, Jumadi, Rianto & Partner
agreement. Public Accounting Firm (a member firm of the
4. Public Accountants who carry out audits of PricewaterhouseCoopers network)/KAP RJRR. In
Bank Annual Financial Statements are required the letter, it is explained that the change in KAP’s
to carry out audits in accordance with the name is only limited to the name, without any
Professional Standards for Public Accountants change in the composition of Public Accountants,
and the provisions of work agreements, as well and KAP continues to operate as a member firm of
as the established audit scope. In addition, Public the PricewaterhouseCoopers network. The change
Accountants and/or Public Accounting Firms are in KAP’s name has had no material impact on BNI’s
required to maintain the confidentiality of Bank operational, legal, or financial condition or business
information in accordance with Law No. 7 of continuity, and related information has been
1992 concerning Banking as amended by Law reported to the regulator.
Number 4 of 2023 concerning the Development
and Strengthening of the Financial Sector.
Public Accounting Firm, Name of Public Accountant, Fees, and Audit Opinion [ACGS C.6.1]
A complete explanation regarding the Public Accounting Firm, the name of the Public Accountant, fees, KAP
permits, and audit opinions on BNI’s annual financial statements for the last 5 (five) years is presented in
the following table:
Name of
Accountant Period of Audit Service
Year Public Accounting Firm KAP Permit Audit Opinion
(Partner in Assignment Fee (Rupiah)*
Charge)
2024 KAP Rintis, Jumadi, Jimmy Pangestu 1 year 22,800,000,000 315/KM.1/2024 Unqualified
Rianto & Partner S.E., CPA
(formerly KAP
Tanudiredja, Wibisana,
Rintis & Partner and is
a member firm of the
PricewaterhouseCoopers
network)
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Name of
Accountant Period of Audit Service
Year Public Accounting Firm KAP Permit Audit Opinion
(Partner in Assignment Fee (Rupiah)*
Charge)
2023 KAP Tanudiredja, Drs. M. Jusuf 1 year 20,672,000,000 241/KM.1/2015 Unqualified
Wibisana, Rintis & Partner Wibisana M.Ec,.
(member firm of the CPA
PricewaterhouseCoopers
network)
2022 KAP Tanudiredja, Drs. M. Jusuf 1 year and 25,550,000,000 241/KM.1/2015 Unqualified
Wibisana, Rintis & Partner Wibisana, M.Ec,. Interim
(member firm of the CPA
PricewaterhouseCoopers
network)
2021 KAP Tanudiredja, Drs. M. Jusuf 1 year and 22,175,000,000 241/KM.1/2015 Unqualified
Wibisana, Rintis & Partner Wibisana, M.Ec,. Interim
(member firm of the CPA
PricewaterhouseCoopers
network)
2020 KAP Purwantono, Muhammad 1 year 12,650,000,000 603/KM.1/2015 Unqualified
Sungkoro and Surja Kurniawan
(member firm of the Ernst
and Young network)
*) Fees include OPE, VAT (11% in 2024 and 10% in previous years), and other taxes
The following is the scope of audit work for KAP Rintis, Jumadi, Rianto & Partner (a member firm of the
PricewaterhouseCoopers network) for the 2024 financial year:
Total (Rp)
No Assignment Type including VAT
11% & OPE
1.a Audit of the consolidated financial statements of PT Bank Negara Indonesia (Persero) Tbk 15,473,947,777
1.b Management Letter 111,774,261
1.c Review and validation of consolidated financial statements of PT Bank Negara Indonesia 57,189,578
(Persero) Tbk (newspaper format)
SUBTOTAL 15,642,911,616
2 Audit of the Micro and Small Business Funding Program ("PUMK") 364,769,432
3 Audit of financial statements and portfolios of Financial Institution Pension Funds 199,050,225
4 Report on the review of the policies and control procedures implemented by the Bank in 193,600,239
providing custodial services based on mutually agreed procedures
5 Report on the results of performance evaluation based on mutually agreed procedures 193,600,239
6 Audit of compliance with statutory and internal regulations and financial controls (PSA 62) 352,497,988
7 Implementation of mutually agreed procedures regarding Management Contracts and Annual 514,517,935
Management Contracts for SOE Board of Directors
8 Implementation of mutually agreed procedures regarding the Performance Realization Report 77,383,945
for the Long-Term Incentives (LTI) Performance Targets of the Board of Directors and Board of
Commissioners
9 Implementation of mutually agreed procedures regarding the SOE Aggregation Financial 540,966,516
Statement for the 2023 Financial Year
SUBTOTAL 2,436,386,519
10 Audit of PT BNI Life Insurance ("BNI Life") Financial Statements 1,393,849,583
11 Audit of PT BNI Sekuritas Financial Statements 575,783,487
12 Audit of PT BNI Asset Management Financial Statements (including Agreed Upon Procedures 371,084,572
(“AUP”) MKBD)
13 Audit of PT BNI Multifinance Financial Statements 482,132,043
14 Audit of PT Bank Hibank Indonesia's Financial Statements 1,457,821,243
15 Audit of PT BNI Capital Ventura Financial Statements 440,030,937
SUBTOTAL 4,720,701,865
TOTAL 22,800,000,000
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Audit Result
The results of the audit carried out by the external auditor are submitted in the form of a Consolidated
Financial Statement Audit Opinion. The Consolidated Financial Statements of PT Bank Negara Indonesia
(Persero) Tbk and Subsidiaries have been audited by KAP Rintis, Jumadi, Rianto & Partner (a member firm
of the PricewaterhouseCoopers network) with the responsible partner being Jimmy Pangestu, S.E., CPA,
independent auditor, based on the Audit Standards set by the Indonesian Institute of Public Accountants,
with an opinion without modification, as stated in its report dated January 22, 2025.
Fees for Audit Services and Other Services Provided by KAP Rintis, Jumadi, Rianto &
Partners (formerly KAP Tanudiredja, Wibisana, Rintis & Partners) and Member Firms of the
PricewaterhouseCoopers Network [ACGS C.6.1]
Throughout 2024, the fees for audit services and other services provided by KAP Rintis, Jumadi, Rianto & Partner
(formerly KAP Tanudiredja, Wibisana, Rintis & Partner) and Member Firms of the PricewaterhouseCoopers
Network are as follows:
Amount (Rp)
No Assignment Type including
VAT & OPE
1 Group reporting on The Hong Kong Branch of PT Bank Negara Indonesia (Persero) Tbk (“BNI 983,744,304
Hong Kong”)
2 Group reporting on The Tokyo Branch of PT Bank Negara Indonesia (Persero) Tbk (“BNI Tokyo”) 2,471,040,000
3 Audit of financial statements of The Seoul Branch of PT Bank Negara Indonesia (Persero) Tbk 1,133,860,000
(“BNI Seoul”)
4 Audit of financial statements and group reporting of The Singapore Branch of PT Bank Negara 4,485,000,000
Indonesia (Persero) Tbk (“BNI Singapore”)
5 Group reporting on The London Branch of PT Bank Negara Indonesia (Persero) Tbk (“BNI 515,000,000
London”)
6 Group reporting on The New York Branch of PT Bank Negara Indonesia (Persero) Tbk (“BNI New 1,026,750,000
York”)
Subtotal 10,615,394,304
7 Limited Review BNI Position June 30, 2024 and for the 6 (Six) Months Period Ended on that Date 10,875,000,000
8 Issuance of BNI Global Bonds Year 2024 4,460,000,000
9 IFRS 17 Proactive Assurance on Technical Paper Review and BRD/FSD 1,000,000,000
10 Non-Audit Assurance Engagement (“NAAE”) on Net Adjusted Working Capital Report (MKBD) of 55,000,000
PT BNI Sekuritas
Subtotal 16,390,000,000
Total 27,005,394,304
The total costs incurred by BNI for non-audit services were recorded to be lower than the costs for audit
services incurred in 2024. [ACGS: C.6.2]
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Legal
Cases
NUMBER OF LEGAL CASES FACED BY THE BANK IN 2024
Throughout 2024, BNI faced several legal issues, including civil cases accompanied by claims for payment/
compensation against BNI, criminal cases that have entered the trial process, and tax cases, both those that
have been resolved with permanent legal force (inkracht) and those still in the process of settlement, as
follows:
Number of Cases
Case Settlement Status
Civil Criminal Tax
The case is settled and has permanent legal force 96 6 1
Cases under settlement process 296 6 0
Number of Legal Cases in 2024 392 12 1
SIGNIFICANT LEGAL CASES FACED BY THE BANK IN 2024
Civil Litigation
Based on the table above, there are several significant civil cases faced by BNI, with the following details:
Sanctions
Risks and Bank
Imposed
No. Case Main Case Case Status Impacts Faced Management Case Value
by the
by the Bank Efforts
Authority
1. Case No. 204/ A lawsuit for The case BNI was BNI has made None Material: IDR
Pdt.G/2020/ unlawful acts has been ordered to pay the payment in - 2,866,250,000
PN.Amb related to alleged concluded at the material accordance with Immaterial:
negligence the Judicial claim amount; the court verdict -
Between: by BNI, which Review however, it has on January 31,
Plaintiffs: resulted in the level at the no significant 2024.
1. Imran Laisouw embezzlement of Supreme impact on BNI
2. Sitti Laila customer funds Court of the
Latuapo, S.P. carried out by a Republic of
3. Risman BNI employee Indonesia.
4. Suriani who has been
5. Faisal Kotalima found guilty of
committing a
Versus: criminal offense
Defendant: based on a court
BNI verdict.
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Sanctions
Risks and Bank
Imposed
No. Case Main Case Case Status Impacts Faced Management Case Value
by the
by the Bank Efforts
Authority
2. 2. Case No. 112/ The case The case BNI was BNI will comply None Materiil:
Pdt.G/2021/ concerns a has been ordered to pay with the terms Rp29,777,316,513,-
PN.Amb lawsuit for concluded at an amount of the Judicial
unlawful actions the Supreme of Rp115.3 Review ruling. Immateriil:
Between: related to Court level million as per -
Plaintiffs: BNI's alleged following the Judicial
1. Johny Widjaya negligence, a Judicial Review ruling.
2. Elya Puspita which led to the Review. However, the
3. Jovelin embezzlement impact on
Jaguenetta of customer BNI has been
Widjaja funds by a BNI minimal.
4. Fajar Madya employee who
5. Muhamad La was convicted
Bawe of a criminal
6. Dustin Fendi offense by the
Earja court.
7. Edwin
Dorsalam
Versus:
Defendant:
BNI
3. Case No. 776/ The case The case There is no BNI has fully None Materiil:
Pdt.G/2020/ concerns an has been risk or impact participated €6,900,000,-
PN.Jkt.Brt unlawful act concluded at faced by in the legal
lawsuit related the Supreme BNI, as the process and Immateriil:
Between: to the alleged Court level Supreme was declared Rp500,000,000,000,-
Plaintiff: failure of BNI following Court’s victorious in
Opap Investment to apply the the Kasasi ruling in the accordance
Limited principle of (Judicial Cassation with the
prudence in Review). stated that Supreme Court's
Versus: identifying the plaintiff's Cassation ruling.
Defendants: and verifying lawsuit was
1. Hendrian the opening of inadmissible
Baehaki accounts by and has
2. Bayu Andriana Defendant I and become
3. Nurul Ainulia, Defendant II in legally binding
A.Md. aka Iren the name of CV (inkracht).
4. M. Deni Opap Investment
Setiawan Limited.
5. Irfan Maulana Additionally,
6. BNI BNI is accused
of not fulfilling
Co-Defendant: its obligation
1. Financial to monitor and
Services report suspicious
Authority, financial
Central Reporting transactions
and Analysis in the account
of Financial under the name
Transactions of CV Opap
Investment
Limited.
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Sanctions
Risks and Bank
Imposed
No. Case Main Case Case Status Impacts Faced Management Case Value
by the
by the Bank Efforts
Authority
.4 Case No. 471/ The lawsuit is The case There are BNI has fully None Materiil:
Pdt.G/2021/ based on unlawful has been no risks or participated Rp16,250,000,000-,
PN.Mks acts because BNI concluded at impacts faced in the court
rejected the request the Cassation by BNI, as proceedings and Immateriil:
Between: for the liquidation level in the the Cassation was declared -
Plaintiffs: of deposits in Supreme Decision victorious
1. Hendrik the name of Court of the essentially according to the
2. Heng Pao Tek the plaintiffs, Republic of ruled that Supreme Court's
where there is a Indonesia. the plaintiff's Cassation ruling.
Versus: suspected forgery lawsuit was
Defendant: of the deposit inadmissible
BNI slip allegedly and has
committed by an become
employee of BNI, legally binding
which has been (inkracht).
reported as a
criminal case by
BNI.
.5 Case No. 220/ A lawsuit for At the First Currently, BNI has None Material:
Pdt.G/2023/ unlawful acts Instance in there is no risk submitted IDR 572,500,000,000
PN.Mnd against BNI for the District of reputational a Cassation
blocking and Court and damage or Counter- Immaterial:
Between: placing a sign the Appeal compensation Memorandum IDR
Plaintiff: on a disputed level in the payment in supporting its 1,000,000,000,000
John Hamenda property located High Court, accordance position and
on Jalan 17 the plaintiff's with the court is currently
Versus: Agustus, Bumi lawsuit was ruling at the awaiting the
Defendants: Beringin Village, declared appeal level in Cassation
1. BNI Kebayoran Wenang District, inadmissible. the High Court. Decision.
Baru Branch Manado City, It is currently
2. BNI Head with ownership under
Office evidence in the examination
3. BPN North form of SHM at the
Sulawesi No. 206/Bumi Cassation
Province Beringin, dated level in the
4. Head of the June 20, 1995, in Supreme
Manado Land the name of John Court of the
Office Hamenda. Republic of
Indonesia.
Co-Defendants:
1. Dirtipideksus
National Police
2. Head of the
South Jakarta
District Attorney's
Office
3. Mrs.
Malputongekel
4. Bank Danamon
Manado Branch
5. Bank Danamon
Jakarta Regional
Office
6. Notary PPAT
Thelma Andries,
S.H.
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Sanctions
Risks and Bank
Imposed
No. Case Main Case Case Status Impacts Faced Management Case Value
by the
by the Bank Efforts
Authority
.6 Case No. 740/ A lawsuit for At the First Currently, BNI has None Material:
Pdt.G/2023/ unlawful acts Instance in there is submitted IDR
PN.Jkt.Pst due to BNI's the District no risk of a Cassation 1,392,731,803,391
rejection of the Court and compensation Counter-
Between: plaintiff's request the Appeal payment in Memorandum Immaterial:
Plaintiff: for additional level in the accordance supporting IDR 500,000,000,000
PT Zeus Citra credit facilities High Court, with the court BNI's position
International and the plaintiff's the plaintiff's ruling at the and is currently
objection to lawsuit was appeal level in awaiting the
Versus: the auction declared the High Court. Cassation
Defendant: conducted by inadmissible. Decision.
BNI BNI, which It is currently
resulted in losses under
Co-Defendants: for the plaintiff. examination
1. State Property at the
and Auction Cassation
Service Office level in the
(KPKNL) Jakarta Supreme
III Court of the
2. PT Bali Auction Republic of
House Indonesia.
Throughout 2024, BNI did not face significant risks related to legal issues, and based on the 2024 legal risk
profile assessment, it was ranked at level 1 (low).
Criminal Cases
During 2024, BNI reported cases involving customers, employees, or other third parties, including cases
of alleged criminal acts such as embezzlement, embezzlement in office, fraud, forgery, money laundering,
cybercrime, banking crimes, and corruption. However, no significant criminal cases were faced by BNI.
TAX LITIGATION
Sanctions
Risks and Efforts by
that
No. Case Principal Case Status Impacts Faced the Bank Case Value
Imposed by
by the Bank Management
Authority
1. Case No. The Directorate The case The risk of BNI has none Material:
007718.15/2019/ General of Taxes has been payment for made the IDR
PP has issued a Tax concluded the corporate payment for 1,212,516,578,432.00
Underpayment at the level income tax the corporate
Between: Assessment of Judicial shortfall for income tax Immaterial:
Letter to the Review at the 2015 tax shortfall for the -
Appellant: Bank regarding the Supreme year, as per the 2015 tax year
BNI the correction Court of Court’s ruling, in accordance
of Corporate Indonesia, amounts to IDR with the ruling
Against Income Tax rates with the 625.8 billion. of the Judicial
for the 2015 tax ruling However, this Review
Respondent: year, including affirming the has not had decision.
Directorate issues related Tax Court’s a significant
General of Taxes to interest decision. impact on BNI.
income from
Non-Performing
Loans (NPL) and
the expense
of receivables
that are clearly
uncollectible.
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LEGAL CASES INVOLVING MEMBERS OF THE BOARD OF COMMISSIONERS AND BOARD
OF DIRECTORS
All serving members of BNI’s Board of Commissioners and the Board of Directors during 2024 have never
been implicated or involved in any civil or criminal cases and/or disputes.
LEGAL CASES FACED BY SUBSIDIARIES IN 2024
In 2024, legal issues encountered by BNI’s subsidiaries, encompassing civil, criminal, and tax cases, are
detailed in the table below:
Number of Cases
Subsidiaries Case Settlement Status
Civil Criminal
PT BNI Life Insurance The case is settled and has permanent legal force 13 3
Cases under settlement process 11 5
Total Number of Cases 24 8
PT BNI Sekuritas The case is settled and has permanent legal force 1 -
Cases under settlement process - -
Total Number of Cases 1 -
PT BNI Asset The case is settled and has permanent legal force - -
Management
Cases under settlement process 1 -
Total Number of Cases 1 -
PT BNI Multifinance The case is settled and has permanent legal force 5 4
Cases under settlement process 6 18
Total Number of Cases 11 22
PT Bank Hibank Indonesia The case is settled and has permanent legal force 3 -
Cases under settlement process 4 -
Total Number of Cases 7 -
PT BNI Modal Ventura The case is settled and has permanent legal force - -
Cases under settlement process - -
Total Number of Cases - -
LEGAL CASES FACED BY MEMBERS OF THE BOARD OF COMMISSIONERS AND BOARD OF
DIRECTORS OF BNI’S SUBSIDIARIES
All serving members of the Board of Commissioners and the Board of Directors of BNI’s subsidiaries in 2024
have never been involved or implicated in any civil and/or criminal cases and/or disputes.
IMPACT OF LEGAL ISSUES ON THE BANK AND ITS SUBSIDIARIES
The legal issues encountered in 2024 have not had any material impact on the status, position, or continuity
of operations for BNI and its subsidiaries. Despite some legal matters, BNI has successfully maintained
operational stability and resolved issues in compliance with regulations, without disrupting business
activities. This reflects BNI’s resilience and commitment to effectively managing legal risks.
EFFORTS TO MINIMIZE LEGAL RISKS
BNI consistently strives to minimize legal risks that may arise from its business activities through several
measures, including:
1. Strengthening procedures, policies, agreements, and legal issue management for optimal risk
management, protecting the Bank’s interests at the pre-transaction, transaction, and post-transaction
stages of business activities.
2. Optimizing the legal function in providing legal reviews for credit submissions decided by the Credit
Committee to ensure that credit transactions are conducted prudently from a legal perspective, improving
credit quality, and supporting business target achievement.
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3. Enhancing the role of the legal units at the Head Office and Regional Offices in supporting the smooth
business and operational activities of the entire Bank organization.
4. Regularly updating standard legal documentation, such as credit agreements and accessory agreements,
to anticipate legal risks resulting from contractual weaknesses and protect the Bank’s legal interests.
5. Maximizing efforts to minimize legal risks within business units, including fraud prevention, through
preventive measures such as increasing employee legal awareness through legal discussions, education,
webinars, and sharing sessions on legal issues.
6. Collaborating with reputable external legal consultants, senior advisors, and State Attorney Lawyers
(JPN) to optimize legal advice and assistance in protecting the Bank’s legal interests.
7. Enhancing the competencies of legal staff at the Head Office and Regional Offices in providing legal advice
and handling cases to create a professional, reliable legal team that supports the Bank’s transformation.
LEGAL VIOLATIONS RELATED TO EMPLOYMENT, CONSUMERS, BANKRUPTCY,
COMMERCIAL ISSUES, COMPETITION, AND/OR ENVIRONMENTAL MATTERS [ACGS: (P)B.1.1]
Throughout 2024, BNI has not committed any legal violations related to employment, consumers, bankruptcy,
commercial matters, competition, and/or environmental issues.
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Adminstrative
Sanction
ADMINISTRATIVE SANCTIONS FROM THE ADMINISTRATIVE SANCTIONS RECEIVED
FINANCIAL SERVICES AUTHORITY AND/OR BY MEMBERS OF THE BOARD OF
OTHER REGULATORS DIRECTORS AND MEMBERS OF THE BOARD
OF COMMISSIONERS OF BNI
Throughout 2024, neither BNI nor any members of the
Board of Directors and/or Board of Commissioners Throughout 2024, none of the incumbent members of
received administrative sanctions, whether material BNI’s Board of Directors or Board of Commissioners
or non-material from the OJK or any other regulatory received any administrative sanctions from the
authority that could impact BNI’s business continuity. regulator.
Furthermore, BNI remained fully compliant with
regulatory requirements and did not incur any ADMINISTRATIVE SANCTIONS RECEIVED
sanctions related to delays or failures in disclosing BY MEMBERS OF THE BOARD OF
material events within the stipulated timeframe. DIRECTORS AND MEMBERS OF THE BOARD
OF COMMISSIONERS OF SUBSIDIARIES
The absence of administrative sanctions imposed on
BNI in 2024 reflects the bank’s strong commitment Throughout 2024, none of the incumbent members
to adhering to all applicable regulations, including of the Board of Directors or Board of Commissioners
compliance with disclosure reporting requirements of BNI’s subsidiaries received any administrative
and proper record-keeping provisions. sanctions from the regulator.
TAX SANCTIONS
BNI has settled all tax assessments resulting from
audits that have become due, in full compliance
with applicable regulations. As a result, BNI has no
outstanding tax payment arrears.
Details regarding tax-related disputes can be found
in the “Corporate Governance” chapter of this
Annual Report.
Violations of Laws Related to
Employment, Consumer, Bankruptcy,
Commercial, Competition and/or
Environmental Issues
Throughout 2024, BNI has no recorded violations related to employment, consumer protection, bankruptcy,
commercial activities, competition, or environmental issues.
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Access to Company
Information and Data [ACGS C.7.1, C.7.2, C.7.3, C.7.4, C.10.1]
BNI continuously strives to foster effective communication with regulators, shareholders, customers,
employees, business partners, and the wider public as part of its commitment to transparency and
accountability towards stakeholders. The strong relationships established between the Bank and its
stakeholders are governed by BNI’s Communication Policy.
To enhance effective communication, BNI has an Investor Relations unit that plays a vital role in maintaining
the Bank’s reputation through interactive engagement with investors and analysts, ensuring the regular
dissemination of information related to the Bank’s performance. Through the Investor Relations Team,
BNI facilitates easy access to company information and data for all stakeholders, providing insights into
the Bank’s financial and non-financial performance through various communication channels such as the
website (available in both Indonesian and English), mass media, mailing lists, bulletins, analyst meetings,
and the IDX website. These Investor Relations activities also serve as a key communication method with
shareholders, in addition to the General Meeting of Shareholders (GMS).
Access to company information and data related to BNI’s corporate actions can be obtained through:
BNI Official Website Telephone Facsimile E-Mail
http://bni.co.id 021-5728387 021-5728053 ir@bni.co.id
PRESS RELEASE [ACGS C.7.4]
BNI recognizes the vital role of mass media in disseminating information about the Bank’s journey,
developments, and performance achievements. Therefore, BNI continuously strives to foster and maintain
harmonious relationships with the media through various activities conducted regularly each year, including
the distribution of press releases to the public as one of the Bank’s top priorities.
In 2024, BNI has issued 277 press releases with the following details:
No. Date Title Venue
1. January 1, 2024 BNI Optimistic Transaction Business Performance Will Be Even More Brilliant in Jakarta
2024
2. 2 January 2024 BNI President Director Ready to Continue Positive Achievements in 2024 Jakarta
3. 4 January 2024 Increasing MSMEs Go Global, BNI Shares Provide Halal Certification Assistance Jakarta
and On Boarding Training for 422 Culinary MSMEs
4 BNI Shares, Distributes Emergency Response Assistance for the Lewetobi Volcanic Jakarta
Eruption in Flores
5 5 January 2024 Optimistic About Welcoming 2024, BNI Plans to Open 2 New Overseas Offices Jakarta
6 Bright Prospects for 2024, BBNI Shares Soar to All Time High Jakarta
7 January 8, 2024 SOE Minister Erick Thohir Appreciates BNI's Thematic Education Outlet Jakarta
Digitalization Program
8 9 January 2024 BNI Xpora Supports Tropica Rattan MSMEs to Export to Europe, Japan and America Jakarta
9 BNI AM Optimistic that the Indonesian Capital Market Will Record Positive Jakarta
Achievements This Year
10 January 11, 2024 BNI AM Presents Sharia Mutual Fund Product Innovations in BNI Mobile Banking Jakarta
11 January 12, 2024 BNI and IPPAT Collaborate to Create Account-Based KTA Jakarta
12 Supported by BNI Xpora, Cau Chocolates Successfully Reaches Global Market Jakarta
13 January 14, 2024 Providing a Different Experience, BNI Inaugurates UI Depok Branch Office Jakarta
14 January 17, 2024 Recording 7.5 Times Sales Growth in 2023, BNI Finance is Optimistic in Facing 2024 Jakarta
15 January 20, 2024 HABE Handicraft Products Successfully Penetrate Global Market Jakarta
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No. Date Title Venue
16 January 22, 2024 Watch Out! Fake Lottery Using BNI's Name Targets Social Media Users Jakarta
17 Increase Financial Literacy, BNI and OJK Invite Students to Get to Know the Jakarta
SiMuda Program
18 29 January 2024 Men's Doubles Win, BNI Appreciates the Achievements of Indonesian Badminton Jakarta
Athletes at the 2024 Indonesia Masters
19 January 30, 2024 Holding Indonesia Incorporated Day, the Indonesian Ministry of Foreign Affairs and Jakarta
BNI Encourage Collaboration of BUMN Go Global
20 January 31, 2024 Boosting the Local Product Market, BNI Provides Vending Machines for Fostered Jakarta
MSMEs
21 February 3, 2024 Ecovivo Develops Environmentally Friendly Shampoo and Soap Business Jakarta
22 Supporting the Tomohon Visitor Center, BNI Proactively Realizes the Digitalization Jakarta
of the Tourism Ecosystem
23 Banana Stems Become a Valuable Commodity Abroad Jakarta
24 Radja Nainggolan Attends Grasroot Football Day Bhayangkara Presisi Indonesia FC Jakarta
25 February 5, 2024 Diaspora Bridge, BNI Successfully Brings Sidoarjo MSMEs to Export Cassava Chips Jakarta
26 February 7, 2024 After Breaking ATH, BBNI Shares Can Reach IDR 6,000 Jakarta
27 Stock Price Increase Encourages BNI Records Largest Market Capitalization Value in Jakarta
Company History
28 Creating Digital Transaction Solutions, BNI Wins Best Banking API Solution in Jakarta
Indonesia Award
29 February 8, 2024 Holding Limited Services during Isra' Mi'raj and Chinese New Year Holidays, Here's Jakarta
BNI's Let's Go Hoki Promo
30 February 9, 2024 Improving Teacher Competence, BNI Distributes Thousands of Teacher Certifications Jakarta
31 February 17, 2024 Appreciating Loyal Customers, BNI Holds 2024 Chinese New Year Customer Jakarta
Gathering
32 February 20, 2024 Legislators Appreciate BNI's Performance, as One of the Locomotives of the Jakarta
Indonesian Economy
33 Carrying the Green Building Concept, BNI Builds Offices in the PIK 2 Area Jakarta
34 February 21, 2024 ITB Studium Generale, BNI President Director Encourages the Young Generation to Jakarta
Become Entrepreneurs
35 February 22, 2024 DPR Supports BNI's Overseas Expansion Jakarta
36 February 23, 2024 BNI and Posind Collaborate on Distributing Non-Payroll Consumer Credit Facilities Jakarta
37 Erick Thohir Appreciates BNI, Successfully Realizing Green Building Concept Offices Jakarta
in PIK 2
38 February 26, 2024 Consistency Makes BNI's Performance Grow Positively Jakarta
39 February 28, 2024 Asset Management Launches Index Mutual Funds, BNI AM IDX PEFINDO PRIME Jakarta
BANK Completes Family Index Lineup
40 Supporting Inacraft 2024, BNI Encourages MSMEs to Go Global Jakarta
41 February 29, 2024 BNI Distributes Financing to Indonesian Diaspora in Hong Kong Jakarta
42 February 24, 2024 Supporting Hong Kong Diaspora Business, BNI Funds Our Village Jakarta
43 February 25, 2024 Beware of Investment Fraud Cases and Illegal Loans, BNI and OJK. Financial Jakarta
Planning Education Holds
44 February 29, 2024 Futuristic and Environmentally Friendly Concept, BNI Presents New Building in IKN Jakarta
45 March 4, 2024 Distributing 50% Dividends, BNI is Optimistic that Performance Will Be More Jakarta
Positive in 2024
46 BNI Wins Three ESG Awards Jakarta
47 March 6, 2024 BNI Exporters Forum, Supports MSMEs to Penetrate the Global Market Jakarta
48 March 7, 2024 BNI Wins Two Corporate Communication Awards at BCOMSS 2024 Jakarta
49 March 9, 2024 Welcoming Ramadan, BNI Prepares Various Interesting Promos for Customers Jakarta
50 March 11, 2024 Inaugurated by Erick Thohir, BNI Distributes KUR and CSR to MSMEs in the Jakarta
Lambuang Bukittinggi Station Area
51 March 15, 2024 BNI Wins Marketeers OMNI Brand of The Year 2024 Award Jakarta
52 March 17, 2024 3 Indonesian Representatives Reach the All England 2024 Finals, BNI Supports the Jakarta
Struggle of Athletes to Make History
53 March 18, 2024 PBSI Leads Indonesia to Win the All England Open 2024, BNI Gives Highest Jakarta
Appreciation
54 March 19, 2024 BNI Exporters Forum, Helps MSMEs Penetrate the American Market Jakarta
55 March 23, 2024 BNI and ITS Surabaya Collaborate Intensify BNI Campus Financial Program Jakarta
56 March 25, 2024 Supporting Energy Transition, BNI Funds PLTS Project Jakarta
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No. Date Title Venue
57 March 26, 2024 2024 BUMN Ramadan Safari Held, Providing Cheap Basic Necessities to Free Jakarta
Homecoming
58 Ramadan Excitement, BNI and Unair Collaborate to Provide 1,000 Basic Necessity Jakarta
Packages
59 March 27, 2024 BNI Strengthens Synergy with TNI Through Integrated Financial Service Solutions Jakarta
60 Meet Ramadan and Eid Needs, BNI Provides IDR26.6 Trillion in Cash Jakarta
61 March 28, 2024 Diversifying Funding Sources, BNI Issues Global Bonds Worth USD 500 Million Jakarta
62 March 31, 2024 Wonderful Ramadan, BNI Shares Authenticity on the Night of Nuzulul Qur'an Jakarta
63 April 1, 2024 BNI Asset Management Index Mutual Funds Now Available in the Retail Market Jakarta
64 April 4, 2024 BNI Global Bond Oversubscribed 6.4 Times, Proof of High Investor Trust Jakarta
65 April 5, 2024 Funding Homecoming with BUMN, BNI Sends 4,200 Homecoming Travelers Home Jakarta
66 April 5, 2024 BNI Xpora Brings Indonesian Coffee MSMEs to Amsterdam Coffee Festival 2024 Jakarta
67 April 6, 2024 BNI Ensures Services Ready to Welcome Eid al-Fitr 2024 Jakarta
68 Safe and Comfortable Homecoming, Many Attractive Discounts for Transactions Jakarta
Using BNI Tapcash
69 Welcoming Wonderful Eid, Here's BNI's Promo Jakarta
70 7 April 2024 BNI Shares Happiness in the Month of Ramadan, Starting from Providing Basic Jakarta
Necessities, Assistance to Free Homecoming
71 8 April 2024 Worry-Free Eid Homecoming with BNI Cash Withdrawal Services Jakarta
72 Worry-Free Eid Homecoming, Order and Buy Whoosh Tickets on BNI Mobile Jakarta
Banking
73 9 April 2024 Sharing Kindness in the Month of Ramadan, BNI Holds Employee Volunteering to Jakarta
Clean and Help Mosque Facilities and Infrastructure
74 April 16, 2024 BNI Helps Specialty Coffee, a Product of Xpora's Fostered MSMEs, Penetrate the Jakarta
American Market
75 18 April 2024 BNI Supports MSMEs to Penetrate the Singapore Market at the Exhibition. Jakarta
Indonesia in SG
76 20 April 2024 Indonesia Wins All England and BAC, BNI Appreciates and Supports Thomas & Jakarta
Uber Cup Teams
77 April 24, 2024 BNI and UNDIP Establish Synergy to Strengthen Campus Financial Ecosystem Jakarta
78 April 26, 2024 BNI and Telkomsel Strengthen Synergy Through Reciprocal Cooperation for Jakarta
Employees
79 April 30, 2024 hibank Participates in Enlivening the 2024 Sarga Festival Jakarta
80 2 May 2024 Supporting Energy Transition, BNI Funds Acquisition of Sidrap PLTB by Barito Jakarta
Group
81 Synergy Between BNI and UNUD, Providing Multifunction Student Cards Jakarta
82 4 May 2024 BNI Provides Business Financing Solutions Through Supply Chain Financing Jakarta
83 Advancing to the Finals, BNI Appreciates the Success of the Indonesian Thomas Jakarta
and Uber Teams
84 5 May 2024 Support from BUMN Makes Indonesian Sports Even More Prominent Jakarta
85 BNI Java Jazz on The Move Specialty Edition Returns, Natasya Elvira to Fariz RM Jakarta
and Candra Darusman Ready to Enliven the Event
86 Showing Unyielding Struggle, BNI Appreciates the Thomas and Uber Teams Jakarta
87 7 May 2024 BNI Welcomes the Return of the Indonesian Thomas and Uber Teams to the Jakarta
Homeland
88 8 May 2024 BNI Fully Supports Aldila to Achieve Her Dream of Winning the Grand Slam Jakarta
89 14 May 2024 Consistently Supporting SMMPTN-West 2024, BNI Collaborates with 25 PTN Jakarta
90 15 May 2024 BNI Strengthens Synergy with the Indonesian Army, Through the Provision of Jakarta
Integrated Financial Services
91 23 May 2024 Presenting Wonderful Music Experiences, BNI Java Jazz Festival 2024 Held for 3 Jakarta
Days in Kemayoran
92 24 May 2024 BNI Spreads Interesting Promos at BNI Java Jazz Festival 2024 Jakarta
93 BNI Java Jazz Festival 2024 Will Be Held Soon, Note the Best Route to the Location Jakarta
94 Here is the Line Up for BNI Java Jazz Festival 2024, Which is Your Favorite? Jakarta
95 BNI Java Jazz Festival 2024, More Than Just Music, Feel the wondrful Experience Jakarta
96 Can Plastic Waste Be a Gift? Come on, Exchange at the BNI Java Jazz Festival 2024 Jakarta
Recycle Vending Machine
97 24 May 2024 Erwin Gutawa, Ruth Sahanaya, and Incognito Amaze the Audience on the First Day Jakarta
of the BNI Java Jazz Festival 2024
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No. Date Title Venue
98 25 May 2024 Barry Likumahuwa Appreciates BNI's Consistency in Organizing the BNI Java Jazz Jakarta
Festival 2024
99 BNI Java Jazz Festival 2024, the Most Prestigious and Anticipated Event for Music Jakarta
Lovers
100 BNI Agen46 Present at the Wondrous Booth of the BNI Java Jazz Festival 2024, Join Jakarta
the Excitement of the Games
102 26 May 2024 BNI Java Jazz Festival 2024, a Stage Full of Stars on the Second Day Jakarta
103 Ministry of Education, Culture, Research and Technology Appreciates and Supports Jakarta
the Implementation of the BNI Java Jazz Festival 2024
104 Snoh Aalegra, Tompi, and Andien Enliven the Peak of the BNI Java Jazz Festival Jakarta
2024
105 27 May 2024 Uniting Across Generations, the Ministry of SOEs Appreciates the BNI JJF Event Jakarta
2024
106 28 May 2024 Uniting Across Generations, Ministry of SOEs Appreciates BNI JJF 2024 Jakarta
107 29 May 2024 BNI Java Jazz Festival 2024 Successfully Boosts BNI Digital Transactions Jakarta
108 2 June 2024 BNI Holds BNI Exporters Forum in Bandung Encourages SMEs to Penetrate Global Jakarta
Markets
109 3 June 2024 BNI Invites Emerald Customers to Get to Know Environmentally Friendly Vehicles Jakarta
Closer
110 5June 2024 BNI Finance Director Wins "The Most Inspiring Women Leader" Award from CNBC Jakarta
Indonesia
111 7 June 2024 BNI Becomes UMKM Catalyst Through Collaboration with Pupuk Indonesia Holding Jakarta
Company
112 8 June 2024 BNI Ready to Spread Attractive Promos at the 2024 Jakarta Great Sale Festival Jakarta
113 9 June 2024 BNI and Emirates Hold Travel Fair for the Third Time, Offering Special Tickets and Jakarta
Promos
114 12 June 2024 BNI Awards Performance Excellence Award (PEXA) 2024 to BNI Hi Movers with Jakarta
Achievements
115 14 June 2024 BNI Xpora Sends 12 Food and Beverage SMEs to Indonesia in Korea - SFH 2024 Jakarta
116 BNI and Mastercard Introduce BNI Titanium Credit Cards for Millennials and Gen Z Jakarta
117 15 June 2024 BNI Opens Limited Services on Eid al-Adha 1445 H Jakarta
118 Strengthening Financial Literacy and Inclusion, BNI Educates the Community on Jakarta
Waste Management
119 18 June 2024 78th Anniversary, BNI Holds Empathy Drop Box Program Again Jakarta
120 20 June 2024 BNI Partners with Oppo, Provides Free VIP Tickets for UCL Final Match in England Jakarta
for BNI Private Customers
121 23 June 2024 78th Anniversary, BNI Plants 78 Thousand Mangrove Seedlings in Teluk Pangpang Jakarta
122 26 June 2024 Encouraging MSME Growth, BNI Continues to Serve KUR and BWU Outside of Jakarta
Working Days
123 27 June 2024 PT Bank Hibank Indonesia, Achieves Significant Increase in Embracing and Jakarta
Distributing Credit to MSMEs
124 29 June 2024 BNI Accelerates Diaspora-Owned Businesses in Japan with Diaspora Loan Jakarta
125 30 June 2024 Welcoming 78th Anniversary, BNI Launches Special TapCash Card for Blackpink the Jakarta
Game
126 Holding Financial Education and Information Disclosure, BNI Introduces DigiRemit Jakarta
Application in Japan
127 2 July 2024 BNI Presents Massive Promos and Discounts for 78th Anniversary Jakarta
128 3 July 2024 BNI Consistent Collaboration of UMKM Go Global Program Jakarta
129 4 July 2024 Providing the Best Service, BNI Wins 13 Infobank Banking Service Excellence Jakarta
Awards 2024
130 6 July 2024 Hi-Movers Appreciation at the Peak of the 78th Anniversary Celebration, BNI Holds Jakarta
BNI Loudfest 2024 at GBK
131 7July 2024 BNI Loudfest vol-3 2024 Ends Lively, SUGBK Still Maintains All Its Facilities Jakarta
132 10 July 2024 BNI Inaugurates Integrated Service Unit at ITB, Strengthens Campus Financial Jakarta
Ecosystem
133 16 July 2024 BNI Ventures Launches BNV Arcade, Strengthens Startup Ecosystem Jakarta
134 17 July 2024 Many Diaspora SMEs in Australia, Opening. BNI Sydney Branch Office Considered Jakarta
Potential
135 18 July 2024 Pampering Generation Z and Millennial Customers, BNI Holds Emerald Private Golf Jakarta
Clinic Gen 2.0
136 DPR Commission VI Appreciates BNI's Performance and Commitment to Encourage Jakarta
MSMEs to Move Up a Class
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137 19 July 2024 Encouraging MSMEs to Penetrate the Global Market, Customs and Excise Jakarta
Collaborate with BNI Xpora to Hold FGD UMKM Export Series in Denpasar
138 BNI Celebrates Its 78th Anniversary by Launching wondr by BNI and Holding BNI Jakarta
Expo 2024
139 July 21, 2024 BNI Reappointed as RDN Administrator and Payment Bank Jakarta
140 July 22, 2024 BNI Xpora and KAI Services Collaborate to Increase Sales Opportunities for MSME Jakarta
Products at KAI Onboard Service
141 BNI and DJP Hold "Spectaxcular 2024" Tax Campaign, Calling for Strong Taxes, Jakarta
Healthy APBN
142 July 23, 2024 BNI Encourages East Java MSMEs to Penetrate the Global Market Through BEF in Jakarta
Surabaya
143 Developing the Campus Financial Ecosystem, BNI and Telkom University Jakarta
Collaborate to Create Integrated Payments
144 wondr by BNI Receives Appreciation from DPR Members Jakarta
145 Commission VI DPR Appreciates BNI's Performance and Innovation Including Jakarta
wondr by BNI
146 BNI Xpora Wins SME Enabler of the Year 2024 Award from Marketeers Magazine Jakarta
147 July 24, 2024 Kapolri Cup 2024 by BNI Celebrates Bhayangkara's 78th Anniversary Jakarta
148 Bhayangkara's 78th Anniversary, BNI Supports Kapolri Cup Badminton Jakarta
Championship 2024
149 July 25, 2024 BNI Finance Records Financing of IDR 2.89 T in Semester 1 2024, Soaring 216% Jakarta
150 July 27, 2024 BNI Firmly Combats Online Gambling Jakarta
151 July 29, 2024 BNI Hopes the 2024 Kapolri Cup Badminton Championship Will Be an Event to Jakarta
Gather Athletes with Achievements
152 BNI and Indosat Collaborate to Provide Financial Services and Information Jakarta
Technology
153 July 30, 2024 hibank Supports Green Financing for Water Treatment Plant Project in Bekasi Jakarta
154 Visit BNI Expo 2024, Find Easy and Exciting Ways to Own a Dream Home, Vehicle, Jakarta
or Picnic
155 July 31, 2024 Kapolri Cup Successfully Held, BNI Appreciates the Police Jakarta
156 BNI Ciputra Golfpreneur Tournament 2024, Encourages Indonesian Athletes to Jakarta
World Level
157 August 2, 2024 Opening Today in BSD, BNI Expo 2024 Offers Attractive Promos and Enjoy a Jakarta
Wonderful Journey
158 BNI Securities Ready to Pamper Customers with Exclusive Promotions at BNI Expo Jakarta
2024
159 Innovative and Dedicated, BNI and BNI Securities Win Awards at the Asian Banking Jakarta
& Finance Award
160 August 3, 2024 BNI Launches Credit Card Co-Branding with MAPCLUB Jakarta
161 August 4, 2024 BNI Expo 2024 Becomes a Business Matching Event for MSMEs with International Jakarta
Buyers
162 4August 2024 Enlivening BNI Expo 2024, BNI Asset Management Invites the Public to Learn to Jakarta
Manage Finances
163 August 5, 2024 Celebrating BNI's 78th Anniversary, Thousands of Runners Join BNI Miles Tune 5K Jakarta
164 August 6, 2024 BNI Expo 2024 Successfully Held, Tens of Thousands of Visitors Enjoy a Wonderful Jakarta
Journey
165 August 7, 2024 Penetrating the American Market, BNI Xpora Brings Fostered MSMEs to the Jakarta
Shoppe Object NYC 2024 Exhibition
166 August 13, 2024 President Jokowi Visits BNI Digital Banking Cafe, Access to Banking Services is Jakarta
Easier and More Convenient in IKN
167 BNI and Mercubuana University Collaborate to Improve the Campus Financial Jakarta
Ecosystem
168 August 14, 2024 BNI Holds Compliance Forum with the KPK, Improves Anti-Corruption Culture Jakarta
169 August 15, 2024 BNI-UI Half Marathon 2024 Returns, Join the Excitement and Get Interesting Jakarta
Promos
170 August 15, 2024 BNI Enters the Ranks of the Largest Companies in Indonesia According to Fortune Jakarta
Indonesia 100
171 August 16, 2024 Go Global, BNI Xpora Sends 5 SMEs to HKTDC Food Expo 2024 in Hong Kong Jakarta
172 August 17, 2024 BNI Xpora Holds BNI Exporters Forum in Makassar, Encourages SMEs to Go Global Jakarta
173 BNI and OJK Educate IKN Construction Workers about the Dangers of Online Jakarta
Gambling
174 August 18, 2024 Commemorating National Housing Day 2024, BNI Supports Greening in IKN Jakarta
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175 August 20, 2024 BNI Ciputra Golfpreneur Tournament 2024 Returns, Presenting Professional Golfers Jakarta
of Asian Level
176 August 21, 2024 BNI Supports Diaspora through Excellent Programs Through Overseas Office Jakarta
Networks
177 August 23, 2024 Actively Carrying Out Financial Literacy and Inclusion, BNI Wins Prestigious Award Jakarta
from OJK
178 August 24, 2024 BNI Supports Bluebird's Digital Business Transformation, Creating Future Mobility Jakarta
179 BNI and Ciputra Collaborate in the 2024 Golfpreneur Tournament, Encouraging Jakarta
Indonesian Golfers to the World Stage
180 August 25, 2024 wondr by BNI Records 2 Million Downloads Since Launch, Becomes a Game Jakarta
Changer in Banking Industry
181 August 27, 2024 Making it Easier for Diaspora, BNI and Ministry of Foreign Affairs Collaborate on Jakarta
Indonesian Community Cards Abroad
182 August 29, 2024 Bazaar Fest Vol 3 Held for 3 Days, Filled with Promos wondr by BNI Jakarta
183 BNI Brings wondr Application Globally, Introduced in Five International Financial Jakarta
Centers
184 BNI and Bappenas Strengthen Cooperation, Invite Employees to Use wondr by BNI Jakarta
185 August 30, 2024 Need KUR But Limited Time? BNI Opens KUR and BWU Services on Holidays Jakarta
186 September 1, 2024 Making Transactions More Exciting, Wondr by BNI Usage Increases by 200% Jakarta
187 September 2, 2024 BNI Successfully Holds Bazaar Vol 3, Wondr by BNI Facilitates Visitor Transactions Jakarta
188 September 3, 2024 BNI Supports Indonesia Africa Forum (IAF), Optimizing Global Business Jakarta
Cooperation
189 September 5, 2024 BNI Introduces New Look New Image Concept on National Customer Day Jakarta
190 BNI Inaugurates Representative Office in Sydney, Becoming the First Indonesian Jakarta
Bank in Australia
191 September 8, 2024 BNI Representative Office in Sydney Ready to be Transformed into a Branch Office Jakarta
Next Year
192 BNI Enters Fortune Indonesia's List of 100 Largest Companies in Indonesia Jakarta
193 September 9, 2024 Attended by 10,000 Runners, BNI UI Half Marathon 2024 Successfully Held Jakarta
194 September 11, 2024 Realizing an Inclusive Economy and Digitalizing Access to MSME Financing, BNI Jakarta
Collaborates with Amartha
195 September 12, This MSME from Bali Successfully Exports Its Products to the US Thanks to BNI's Jakarta
2024 Assistance
196 Getting to Know MSME Kopi Banyuatis, a Typical Balinese Coffee Fostered by BNI Jakarta
197 BNI and IKA Trisakti Collaboration, Expanding Campus Financial Ecosystem Jakarta
Program
198 September 13, 2024 BNI Venture Bridges Startups and Banking Through the Match Arc Program Jakarta
199 September 14, BNI Penetrates the List of 1,000 Best Companies in the World 2024 According to Jakarta
2024 TIMES and Statista
200 September 18, 2024 Strengthening Global Services, BNI Receives Appreciation from the DPR Jakarta
201 September 19, 2024 DPR Praises the Opening of BNI Representative Office in Sydney Jakarta
202 Asset Quality Increases, BNI Receives Appreciation from Commission XI of the DPR Jakarta
203 September 20, Credit Restructuring Decreases, DPR Gives Appreciation to BNI Jakarta
204 2024 Record Positive Performance in Semester 1 2024, BNI Praised by DPR Jakarta
205 Implementing Transparent Sustainability Reports, BNI Wins Republika ESG Award Jakarta
2024
206 September 21, BNI, Telkomsel and AOP Collaborate Ready to Make Indonesia the Center for Jakarta
2024 Global Pop Idol in Southeast Asia
207 September 22, BNI and Bloomberg Collaborate to Facilitate BPD Foreign Exchange Transactions Jakarta
2024 Through the FXGO Platform
208 September 25, 2024 Supporting Green Transition in the Energy Sector, BNI Holds BEST Event Jakarta
209 September 26, BNI Records Significant Asset Growth in 5 Years, Supported by Digital Jakarta
2024 Transformation and Strategic Expansion
210 September 28, 2024 BNI Brings Indonesian Badminton Athletes to Make History on the Global Stage Jakarta
211 September 30, BNI Investor Daily Summit 2024, Accelerating Economic Growth in the Transition Jakarta
2024 Period
212 October 2, 2024 Collaborating with BPDLH, BNI Distributes Funds for the Small Grant Program Jakarta
213 October 3, 2024 Supporting Inacraft on October Vol 3, BNI Encourages the Young Generation to Jakarta
Become Entrepreneurs
214 Increasing Accessibility of International Services, BNI Relocates KLN Singapore to Jakarta
Location Strategic at Raffles Place
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215 October 8, 2024 BNI Investor Daily Summit 2024: Optimism Amidst Various Global Challenges Jakarta
216 BNI Investor Daily Summit 2024: BNI Encourages Business Competitiveness with AI Jakarta
and Cloud-Based Digital Transformation
217 October 9, 2024 Supporting Customer Business Growth, BNIdirect Presents Latest Features Jakarta
218 October 10, 2024 BNI Investor Daily Summit 2024: BNI and Prabowo's Emotional Memories: A Jakarta
Family Legacy That Continues
219 Investor Daily Summit 2024: Lo Kheng Hong Reveals 6 Ideal Criteria for Stocks Jakarta
Worth Buying, BNI Enters the List
220 October 12, 2024 BNI Investor Daily Summit 2024: BNI Director Shares Tips on Choosing Investments Jakarta
According to Risk Profile
221 Investor Daily Summit 2024: BNI Strengthens Smart City Services to Attract Jakarta
Investment in Regions
222 BNI Supports OJK in Increasing Financial Literacy and Inclusion at FinExpo 2024 Jakarta
223 October 13, 2024 25 Years of GarudaMiles: BNI and Garuda Indonesia Offer Bonuses of Up to 25,000 Jakarta
GarudaMiles for Garuda Credit Cardholders BNI
224 BNI and BNI Partners Win a Series of Awards at the 2024 BUMN Champion Partner Jakarta
Event
225 October 16, 2024 BNI and BPJS Kesehatan Expand Cooperation to Improve National Health Services Jakarta
(16/10)
226 October 17, 2024 Educating Trisakti Students, BNI Reminds of the Importance of Personal Data Jakarta
Protection and Consumer Protection
227 October 23, 2024 Encouraging Innovative Collaboration in the Financial Services Industry, BNi Jakarta
Ventures Brings 10 Axel Arc Start-ups to the Tech In Asia Conference 2024
228 Achieving Ranking 6 for the Largest Tax Paying BUMN in 2023, BNI is Optimistic to Jakarta
Continue Contribution to the Country
229 October 25, 2024 BNI's Q3 Performance Presentation Digitalization Boosts Operational Income, BNI's Jakarta
Profit Reaches IDR 16.3 Trillion in Q3 2024
230 November 1, 2024 Chairman of Commission XI of the DPR Misbakhun Appreciates BNI's Digitalization Jakarta
and Performance
231 UI and BNI Develop a Digital Ecosystem for Innovative and Efficient Education Jakarta
232 November 4, 2024 Transforming Branch Office Services, BNI Inaugurates the First Super Flagship in Jakarta
Bandung
233 November 7, 2024 Present at Indonesia Week Hong Kong 2024, wondr by BNI Closer to Indonesian Jakarta
Diaspora in Hong Kong
234 November 8, 2024 Increasing Digital Literacy, BNI Invites UKSW Salatiga Students to Become a Jakarta
Financially Smart Generation
235 November 9, 2024 BNI Digital Banking Cafe Present in Bali, Enjoy the Beauty of Mount Batur While Jakarta
Making Transactions
236 November 10, 2024 Reformasi Run on Heroes' Day, wondr by BNI Present in Senayan Jakarta
237 November 11, 2024 Indonesian Consulate General Names BNI as the Best Bank Serving Diaspora in Jakarta
Hong Kong
238 BNI Obtains USD 600 Million Loan Facility from 6 Foreign Banks Jakarta
239 November 13, 2024 Becoming a Debtor's Strategic Partner, BNI Affirms Commitment to Encourage Jakarta
Green Transition at COP29 Azerbaijan
240 Supporting Indonesia Fintech Summit 2024, BNI Educates the Public about Jakarta
Financial Services Integration
241 November 16, 2024 BNI Culture Fest 2024, Transformation in Building Work Culture and Performance Jakarta
242 November 18, 2024 BNI's Digitalization and Expansion Abroad Receive Praise from DPR Members Jakarta
243 November 20, 2024 BNI Optimizes Digital Services to Make it Easier for Manulife Customers to Pay Jakarta
Premiums
244 November 21, 2024 Win Best Employer Brand on Linkedin Talent Award Indonesia 2024, BNI Leads the Jakarta
Future of the World of Work
245 BNI Expands Services for the Indonesian Diaspora in the Netherlands through the Jakarta
Implementation of KMILN
246 November 22, 2024 Strengthening Commitment as an Agent of Development, BNI Partners with Jakarta
Batumbu to Expand Access to Financing for MSMEs
247 Pocketing the ASRAT Gold Rank for 4 Consecutive Years, Proof of BNI's Jakarta
Commitment to Implementing Sustainable Finance
248 November 23, 2024 Indonesian Ambassador to the Netherlands: BNI's Support for KMILN Affirms Its Jakarta
Position as a Parent Bank
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249 November 28, 2024 BNI Wins the Title of "The Most Trusted Companies" at the 2024 Corporate Jakarta
Governance Perception Index Award
250 Consistently Improving the Quality of GCG Implementation, BNI Again Wins the Jakarta
Title of The Best Overall in Corporate Governance
251 Presenting a New Concept, BNI Emerald Center Pamper Premium Customers Jakarta
252 November 29, 2024 BNI Mastercard World Comes with New Design and Features, Living Healthier, Jakarta
Traveling More Exciting
253 BNI Gets Closer to Loyal Merchants Through "BNI Wonderful Movie Day 2024" Jakarta
254 November 30, 2024 Royke Tumilaar CEO of The Year 2024, Becomes an Influential Figure in the Jakarta
Indonesian Banking Industry
255 The Excitement of Shopping Race in 17 Cities, The More You Shop with BNI, the Jakarta
More Profitable
256 December 1, 2024 DPR Praises BNI's Presence in the Netherlands, Providing the Best Service to the Jakarta
Diaspora
257 December 2, 2024 Caring for the Future, Young Generation, BNI's Real Action to Tackle Stunting and Jakarta
Undernourished Pregnant Women in Tasikmalaya
258 December 3, 2024 Deputy Chairman of Commission XI of the Indonesian House of Representatives Jakarta
Appreciates BNI's Role as an Agent of Development
259 December 4, 2024 BNI Ventures Collaborates with IPB to Develop a Startup Ecosystem Jakarta
260 December 6, 2024 Supporting East Java's Economic Growth, BNI is Closer to Business Actors in Jakarta
Surabaya
261 BNI's Positive Performance Record Praised by the DPR Jakarta
262 December 7, 2024 Supporting Financial Inclusion, BNI Participates in Celebrating International Jakarta
Disability Day 2024
263 December 11, 2024 Becoming the Best Bank in the Rupiah Money Market to Inclusive Financing, BNI Jakarta
Wins 5 Awards from Bank Indonesia
264 December 12, 2024 BNI's Efforts to Support the Government in Achieving Net Zero Emissions 2060 Jakarta
265 December 15, 2024 Innovative in Campus Services, BNI Wins the Diktisaintek Award Jakarta
266 December 17, 2024 BNI Moves Quickly to Distribute Aid to Sukabumi Disaster Victims Jakarta
267 December 19, 2024 Consistently Implementing Information Transparency, BNI Wins Informative BUMN Jakarta
from the Central Information Commission
268 December 19, 2024 BNI Prepares IDR19.74 Trillions in Cash, Ensure Safe and Secure Transactions Jakarta
During Christmas and New Year
269 December 19, 2024 Increase Coffee Farmer Productivity, BNI Equatorial Coffee Exploration Present in Jakarta
Temanggung
270 December 20, 2024 Supporting the Work of the Disabled, BNI Head Office Displays Paintings by 7 Jakarta
Young Visual Artists
271 December 21, 2024 Hibank and Strategic Partners Sign MOU to Build a Digital Ecosystem for MSMEs Jakarta
in Indonesia
272 December 21, 2024 BNI Provides Explanation Regarding Sritex's Bankruptcy Status Jakarta
273 December 22, 2024 Supporting MSMEs to Go Global, BNI Collaborates with PT Pos to Strengthen Jakarta
Logistics and Financing Ecosystems
274 December 22, 2024 New BNI Credit Card Product - My Pertamina, Buy Fuel and Get Cashback Jakarta
275 December 24, 2024 Digital Transformation, BNI DPLK Present with New Website Jakarta
276 December 31, 2024 BNI Xpora Helps Indonesian Coffee MSMEs Penetrate South Korean and Taiwanese Jakarta
Export Markets
277 December 31, 2024 Closing 2024, wondr by BNI Users Get Ready to Receive Financial Transaction Jakarta
Reports from wondr insight
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SOCIAL MEDIA
BNI utilises social media as one of the main communication tools to interact with external corporate parties,
including customers, business partners and the wider community. Through platforms such as Instagram
(Quickpose), BNI actively conveys information on Company Activities, company policies, and educational
campaigns related to finance and banking. The use of social media allows BNI to respond to the needs and
questions of the public quickly and effectively, while building closer and more transparent relationships
with stakeholders. With a well-directed communication strategy, social media is also an important tool in
strengthening BNI’s positive image in the eyes of the public.
No Date Title
1 January 1, 2024 Happy New Year 2024
2 January 3, 2024 Beware! Scam Prize Draw Programs Are Rampant in the Name of BNI
3 January 8, 2024 Welcoming 2024, Listen to the Message from the President Director of BNI
4 9 Januari 2024 BNI held an event at the beginning of the year, namely the 2024 New Year's Friendly Gathering in
order to establish friendship with the entire BNI Hi-Movers family
5 January 11, 2024 As a form of support from the Ministry of SOEs and BNI for women.
6 January 12, 2024 Due to Negligence, the Balance in the Account Can End in Goodbye
7 Fake Job Applications End in Sorrow
8 In the midst of the development of digitalization, BNI continues to organize its office network.
In addition to reducing the number of branch offices, BNI also continues to transform existing
branch offices.
9 January 21, 2024 BNI also participated in Christmas activities with the Ministry of SOEs with the theme 'Glory to
God and Peace on Earth'
10 January 24, 2024 First Day of Indonesia Masters 2024, Indonesia Reaps Many Achievements
11 January 27, 2024 Enthusiasm to Win for Indonesia
12 January 28, 2024 Indonesian Men's Doubles Maintain Tradition of Winning Indonesia Masters 2024
13 January 30, 2024 Three Years of Transformation, BNI Produces Solid and Quality ROE
14 February 1, 2024 Indonesia Incorporated Day: BNI is Committed to Continuing to Encourage Diaspora Potential
15 February 3, 2024 Implementing CSR Programs, BNI and the DKI Jakarta Provincial Government Inaugurate
Swadharma Shop for Street Vendor Management
16 Football For Fun, Grassroot Football Day Bhayangkara Presisi with BNI
17 February 7, 2024 BNI Wins Alpha Southeast Asia Best Awards 2023
18 February 8, 2024 Happy Commemorating Isra Miraj 1445 H/2024 M
19 The Meaning of the Isra Mikraj Event in the Lives of Muslims
20 February 9, 2024 Happy National Press Day
21 Improving Teacher Competence, BNI Shares Teacher Certification
22 Monthly Meeting, Agenda Setting of the Ministry of SOEs
23 February 10, 2024 Congratulations Chinese New Year 2575
24 According to Feng Shui, These Are the Lucky Charms in the Year of the Dragon 2024
25 February 12, 2024 3 Years of BNI Transformation Produce Solid & Quality ROE
26 February 18, 2024 Rise of The Dragon, Chinese New Year 2024
27 February 20, 2024 Welcoming the 25th Anniversary of the BNI Workers Union, Holds Fun Football – Friendly Match
with HIMBARA
28 February 21, 2024 National Waste Care Day
29 BNI Hi-Movers, Are You Sure You Care About the Environment? Try to Guess What 3R Stands For!
30 February 22, 2024 BNI Groundbreaking The Icon of Emerald
31 ITB Studium Generale, BNI President Director Encourages the Young Generation to Become
Entrepreneurs
32 February 25, 2024 BNI and Posind Establish Cooperation
33 February 26, 2024 Beware of Investment Fraud Cases and Illegal Loans, BNI Holds Financial Planning Education
34 February 27, 2024 Get Ready to Attack the Best Local Products with Special Offers at Inacraft
35 February 28, 2024 Happy Galungan Day
36 March 1, 2024 BNI is Committed to Continue Supporting the Development of the Indonesian Capital City (IKN)
37 Exactly twenty years of BNI supporting MSMEs to develop through Jakarta International Inacraft
38 March 2, 2024 BNI Wins 3 ESG Awards
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No Date Title
39 March 5, 2024 Distributing 50% Dividends, BNI is Optimistic that Performance Will Be More Positive in 2024
40 Congratulations and Success to the Board of Commissioners of PT Bank Negara Indonesia
41 Congratulations and Success to the Board of Directors of PT Bank Negara Indonesia
42 March 7, 2024 BNI Exporters Forum Supports MSMEs to Penetrate the Global Market
43 March 8, 2024 BNI Strengthens Commitment, Increases Financial Literacy and Inclusion through Various
Programs
44 e-Imsakiyah Ramadan 1445 Hijriah Can be accessed at any time
45 March 9, 2024 Happy Kuningan Day
46 March 10, 2024 BNI Wins Two Corporate Communication Awards at BCOMSS 2024
47 March 11, 2024 Happy Nyepi Day, Saka New Year 1946
48 Marhaban Ya Ramadan
49 March 14, 2024 BNI Win OMNI Brand of The Year 2024 Award
50 Congratulations to Indonesian Athletes for Their Great Achievement in Advancing to the All
March 17, 2024 England 2024 Final
51 Support the Struggle of Indonesian Athletes in the All England 2024 Final
52 March 18, 2024 Indonesia is increasingly shining in the All England 2024 final
53 March 20, 2024 Hidden Treasure Worth Millions of Rupiah Awaits You
54 March 21, 2024 Find The Treasure
55 Anti-Dizziness Trick to Find the Find The Treasure QR Code
56 March 22, 2024 1 Meaningful Hour for Earth Sustainability
57 March 23, 2024 BNI and ITS Surabaya Collaborate on Banking Services
58 Ramadan Excitement, BNI and UNAIR Collaborate to Distribute Food Packages
59 March 24, 2024 Extraordinary Achievements of Indonesian Athletes Advancing to the Swiss Open Final
60 BNI Supports the Global Earth Hour Initiative
61 March 25, 2024 Indonesia is the Champion! Wins 3 Swiss Open Titles
62 Realizing Collaboration, SP BNI Celebrates 25th Anniversary and Inaugurates Roemah Aspirasi
63 Encouraging Startup and Digital Ecosystem Development, BNI Ventures Injects Funds into Rukita
64 March 26, 2024 2024 BUMN Ramadan Safari Held
65 March 29, 2024 Happy Good Friday
66 Creating Digital Innovation, BNI Wins Awards
67 March 31, 2024 Happy Easter
68 Wonderful Ramadan, BNI Shares Celebrating Nuzulul Quran Night
69 April 1, 2024 Congratulations to Indonesian Athletes
70 Indonesia is the Champion in Europe
71 April 3, 2024 BNI Wins 18 Awards
72 Fun Homecoming with BUMN
73 April 5, 2024 Commitment to Implementing Good Corporate Governance
74 BNI Xpora Brings Indonesian Coffee MSMEs to the Amsterdam Coffee Festival
75 April 6, 2024 Want a More Comfortable Homecoming? Tapcash You Must Bring
76 BNI Ensures Services Are Ready to Welcome Eid 2024
77 7 April 2024 Welcome Wonderful Lebaran, This is BNI's Promo
78 BNI Shares Happiness in the Month of Ramadan
79 8 April 2024 Anxiety-Free Homecoming with the Ease of BNI Cash Withdrawals
80 BNI Holds Employee Volunteering to Clean and Help Mosque Infrastructure
81 Support Indonesia to be the Champion in Asia
82 9 April 2024 Homecoming Without Queuing, Order and Buy Whoosh Tickets on BNI Mobile Banking
83 Happy Eid Al-Fitr
84 Proud to be BNI HI-Movers
85 10 April 2024 It doesn't feel like 30 days have passed since we maximized the wonderful Ramadan filled with
togetherness
86 April 13, 2024 Joatan Christie's Spirit to Win
87 April 14, 2024 Congratulations Jonatan Christie
88 April 16, 2024 Xpora's Fostered MSME Products Penetrate the American Market
89 18 April 2024 BNI Supports MSMEs to Penetrate the Singapore Market
90 20 April 2024 Indonesia Wins at All England and BAC
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No Date Title
91 April 21, 2024 Happy Kartini Day
92 Happy Kartini Day
93 Happy Kartini Day
94 April 22, 2024 Happy Earth Day
95 BNI Holds an Awards Night to Give the Highest Appreciation for the Achievements of athletes
96 April 24, 2024 BNI and UNDIP Synergize
97 April 25, 2024 Road to Thomas and Uber Cup 2024
98 April 26, 2024 BNI and Telkomsel Establish Reciprocal Cooperation for Employees
99 27 April 2024 Good Luck in the Thomas and Uber Cup 2024
100 April 30, 2024 Print Credit Growth Amidst Global Dynamics
101 May 1, 2024 Happy Labor Day
102 BNI and UNUD Synergy
103 2 May 2024 Happy National Education Day
104 Quick Question with Jonathan Christie
105 BNI Provides Financing Solutions for Business Actors through Supply Chain Financing
106 Support Green Financing
107 3 May 2024 Quick Question with Anthony Ginting
108 4 May 2024 Posting Credit Growth Amidst Global Dynamics, MSME and Consumer Segments Become BNI's
New Growth Engines
109 Congratulations Indonesia, Thomas & Uber Goes to Final
110 5 May 2024 Thank You Uber Team for Their Struggle to Achieve Runner Up
111 BNI Java Jazz On The Move Special Edition Returns
112 Thank You for the Struggle of the Thomas Indonesia Team
113 7 May 2024 BNI Welcomes the Return of the Thomas and Uber Indonesia Teams to Indonesia
114 8 May 2024 BNI Fully Supports Aldila in Achieving Her Dream of Becoming a Grand Slam Champion
115 9 May 2024 Happy Commemorating the Ascension Day of Jesus Christ
116 14 May 2024 BNI Collaborates with 25 PTN
117 15 May 2024 BNI Strengthens Synergy with the Indonesian Army
118 18 May 2024 Aldila Sutijadi and Asia Muhammad – FINAL
119 BNI Amsterdam Further Optimizes BNI's Business in Europe
120 The 2024 Thropee Clarins Champion
121 19 May 2024 BNI Wins the Marketeers Youth Choice Award
122 20 May 2024 Happy National Awakening Day
123 22 May 2024 BNI Delivers Batch V BUMN Bakti Volunteers to Samboja and IKN
124 BNI Ventures Injects Funds into Fishlog
125 World Water Forum 2024 Held in Bali, BNI becomes the only banking partner
126 23 May 2024 Happy Vesak Day
127 BNI Strengthens Synergy with IKN Authority
128 BNI Java Jazz Festival 2024 Held for 3 Days in Kemayoran
129 24 May 2024 How to Get to the BNI Java Jazz Festival 2024 Venue
130 Swing Into Wondrful Music Experience
131 Here's the Line Up for BNI Java Jazz Festival 2024
132 Can Plastic Waste Be a Gift? Let's Exchange It at the BNI Java Jazz Festival Recycle Vending
Machine
133 25 May 2024 BNI Java Jazz Festival 2024! More Than Just Music, Experience the Wondrful Experience
134 Erwin Gutawa, Ruth Sahanaya, and Incognito Captivate Audience on the First Day of the BNI
Java Jazz Festival 2024
135 Welcome to BNI Java Jazz Festival 2024
136 26 May 2024 Wondrous Day Two of the BNI Java Jazz Festival
137 BNI Agen 46 Present at the Wondrous Booth of the BNI Java Jazz Festival 2024
138 27 May 2024 The Most Stunning Jazz Music Performance in Indonesia
139 28 May 2024 BNI and UNY Establish Synergy
140 29 May 2024 BNI Finance Records Positive Performance in Q1 2024
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141 30 May 2024 Happy Birthday Mr. Erick Thohir
142 BNI Java Jazz Festival 2024 Successfully Drives BNI Digital Transactions
143 June 1, 2024 HARLAH PANCASILA 2024
144 2 June 2024 BNI Holds BNI Exporters Forum 2024 in Bandung
145 BNI Invites Emerald Customers
146 3 June 2024 Ready to Ignite Enthusiasm for Indonesia Open 2024
147 Happy World Environment Day
148 5 June 2024 BNI Finance Director Wins The Most Inspiring Women Leader Award
149 For enlivening its 78th anniversary, BNI launches a special anniversary logo with deep meaning
150 6 June 2024 3 Trivial Habits that make you Incredible
151 7 June 2024 BNI Becomes a Catalyst for MSMEs Through Collaboration with Pupuk Indonesia Holding
Company
152 BNI Hi-Movers, BNI is participating in the success of the BUMN Volunteer Bakti Batch V program
initiated by BUMN for the rehabilitation of orangutans and mangroves in Samboja and the
Indonesian Capital City (IKN) in East Kalimantan.
153 The Excitement of BNI Hi Movers as Participants in the BUMN Volunteer Bakti
154 3 Innovations That Make It Easier for You to Manage Your Time
155 8 June 2024 BNI is Ready to Spread Interesting Promos at the 2024 Jakarta Great Sale Festival
156 Have Lots of Ideas but Not Confident in Delivering Them?
157 9 June 2024 BNI and Emirates Hold the Third Travel Fair
158 Want to know what can help your career skyrocket?
159 12 June 2024 One of BNI's efforts is the implementation of the 2024 BNI Performance Excellence Award
(PEXA).
160 Tell Us Your Hopes for BNI
161 13 June 2024 BNI now presents a place for all BNI Hi-Movers to innovate and provide creative ideas through
the website bni.ideaboxapp.com.
171 Do You Have an Innovation for BNI?
172 14 June 2024 BNI Xpora Sends 12 Food and Beverage MSMEs to Indonesia in Korea – SFH 2024
173 BNI Opens Limited Services on Eid al-Adha 1445 H
174 15 June 2024 Life is Wonderful, Experience it! With BNI Titanium Card
175 BNI Educates the Community on Waste Management
176 16 June 2024 BNI and Oppo Collaborate to surprise their loyal customers by providing free tickets to watch the
UEFA Champions League Final Match in England
177 17 June 2024 Happy Eid al-Adha 1445 H
178 18 June 2024 #BNIBoxOfTheFuture Did You Know?
179 June 21, 2024 Happy Birthday Mr. Ir.H. Joko Widodo
180 23 June 2024 78th Anniversary, BNI Plants 78,000 Mangrove Seedlings in Teluk Pangpang
181 25 June 2024 BNI Innovation Award (Binnova) is Back
182 27 June 2024 Donate Clothes to BNI Emphaty Drop Box
183 28 June 2024 What's New on BNI's 78th Anniversary?
184 30 June 2024 BNI Launches Special Black Pink the Game Tap Cash Card
185 Holding Financial Education and Information Disclosure, BNI Introduces Digiremit Application in
Japan
186 July 1, 2024 BNI Accelerates Diaspora-Owned Businesses in Japan
187 To commemorate BNI's 78th anniversary, BNI wants to share various exclusive promos for loyal
BNI customers
188 2 July 2024 Let's donate your unused clothes at the BNI Emphaty Drop Box
189 3 July 2024 Let's celebrate BNI's 78th anniversary together by enjoying various exclusive promos for all BNI
Group products and services
190 4 July 2024 Providing the best service, BNI wins 13 Infobank Banking Service Excellence Awards 2024
191 BNI Loudfest Starter Pack
192 To Get Closer, Just Stream
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193 5 July 2024 Calling out Discount Hunter
194 Make your vacation plan from taking selfies in front of the Eiffel Tower to surfing in Hawaii, with
wondr by BNI.
195 Finally, the friend who understands you the most and knows your needs is here!
196 Make your culinary mission from Italian menus to having coffee at trendy cafes come true!
197 Make your daily needs to your future desires easier with wondr by BNI
198 Make shopping for all your daily needs, filling your home, to buying your dream items easier
with wondr by BNI
199 Start planning your life with the new banking app, wondr by BNI.
200 wondr wondr do your wondr jadiin maumu, wondr is yours
201 6 July 2024 BNI Launches wondr by BNI Application
202 7 July 2024 Happy Islamic New Year 1 Muharram 1446 H
203 BNI held a spectacular music event titled BNI LoudFest Vol 3 2024 in order to celebrate its 78th
birthday.
204 BNI held the wondrPARADE activity at Car Free Day (CFD) in Jakarta
205 10 July 2024 BNI Inaugurates Integrated Service Unit at ITB
206 19 July 2024 BNI Celebrates 78th Anniversary by Launching wondr by BNI and Holding BNI Expo 2024
207 July 21, 2024 Series of 78th Anniversary, BNI Holds Retirement Gala Dinner, Calling for The wondrful Journey
of BNI
208 BNI Appointed as RDN Administrator and Payment Bank
209 Enlivening BNI Anniversary, Wondrful soccer Presents Exciting Football Matches
210 22 July 2024 BNI Holds Emerald Private Golf Clinic Gen 2.0
211 BNI and DJP Hold Tax Campaign “Spextacular 2024” Calling for Strong Taxes, Healthy APBN
212 23 July 2024 Happy National Children's Day
213 BNI Expo 2024, wondrful journey
214 24 July 2024 Kapolri Cup 2024 by BNI, Enlivening Bhayangkara Anniversary
215 78th Bhayangkara Anniversary, BNI Supports Kapolri Cup Badminton Championship 2024
216 25 July 2024 BNI Encourages Financial Institutions to Adopt Digitalization of Trade Transactions
217 27 July 2024 Good Luck to the Indonesian Team at the Paris Olympics 2024
218 29 July 2024 BNI and Indosat Collaborate, Provide Financial Services and Information Technology
219 BNI Hopes the 2024 Kapolri Cup Badminton Championship Will Be an Event to Find Out Athletes
with Achievements
220 July 31, 2024 BNI Ciputra Golfpreneur Tournament 2024 Held
221 Visit BNI Expo 2024, Find Out How to Own a House, Vehicle, and Picnic of Your Dreams Easily
and Attractively
222 The Festive Kapolri Cup 2024 by BNI Officially Ends
223 August 2, 2024 Opening Today in BSD, BNI Expo 2024
224 August 3, 2024 BNI Expo 2024 officially opened on Friday, August 2, 2024 at Hall 1-3A ICE BSD, Tangerang. BNI
Securities Ready to Pamper Customers with Promotions at BNI Expo 2024
225 Innovative and Dedicated, BNI and BNI Securities Win Awards at the 2024 Asian Banking &
Finance Awards
226 BNI Launches Co-branding Credit Card with MAPCLUB
227 August 4, 2024 BAZAR Merdeka DWP Ministry of SOEs
228 BNI Expo 2024 Becomes an Event for Business Matching between MSMEs and International
Buyers
229 Supporting Gregoria Mariska Tunjung, in the Semifinals of the 2024 Paris Olympics
230 Enlivening BNI Expo 2024, BNI Asset Management Invites the Public to Learn to Manage
Finances
231 Congratulations Gregoria Mariska Tunjung, Bronze Medalist for the 2024 Paris Olympics
232 Celebrating BNI's 78th Anniversary, Thousands of Runners Join the BNI Milestune 5K
233 BNI Expo 2024 Successfully Held, Tens of Thousands of Visitors Enjoy a Wonderful Journey
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234 August 7, 2024 BNI Xpora Brings Fostered MSMEs to the Shoppe Object NYC 2024 Journey Exhibition
235 August 8, 2024 Congratulations on the Achievement of the 2024 Paris Olympics
236 August 9, 2024 wondr by BNI Enlivens the 2024 Tomohon International Flower Festival
237 August 10, 2024 President Jokowi Inaugurates Banking Café at IKN
238 August 13, 2024 Don't Be Fooled by Fake Call Centers in the Name of BNI on Google Maps
239 Happy Scout Day
240 August 14, 2024 Opening Today in BSD, BNI Expo 2024
241 BNI Presents Banking Ecosystem for Mercubuana University
242 Refreshment New Sales Model Revolution Strategy Performance Excellence (RETRACE)
243 August 15, 2024 Congratulations on the Award from the President of the Republic of Indonesia
244 UI Half Marathon Held Again
245 August 16, 2024 BNI Synergizes with UNTAD, Strengthens Campus Financial Ecosystem Program
246 August 17, 2024 Happy Birthday to the Republic of Indonesia
247 New Archipelago, Advanced Indonesia
248 BNI Enters the Ranks of the Largest Companies in Indonesia
249 August 18, 2024 BNI Xpora Successfully Holds BNI Exporters Forum in Makassar
250 BNI and OJK Educate IKN Construction Workers about the Dangers of Online Gambling
251 August 19, 2024 wondr by BNI financial friend for all Indonesian Diaspora
252 National Housing Day 2024, BNI Supports Greening in IKN
253 August 20, 2024 Support the struggle of Indonesian badminton athletes in the 2024 Japan Open which will take
place on August 20-25, 2024 at the Yokohama Arena, Japan. BNI Ciputra Golfpreneur Tournament
2024 Returns
254 August 21, 2024 BNI Supports Diaspora Through Excellent Programs Through Overseas Office Networks
255 August 23, 2024 Business Growth Acceleration Drives BNI's Performance in Semester 1 2024
256 August 24, 2024 BNI Wins Prestigious Award from OJK
257 August 25, 2024 BNI and Ciputra Collaborate in Tournament 2024, Encouraging Indonesian Golfers to the World
Stage
258 TULOLA Together with BNI Presents Kawan Nusantara “The Dancer”
259 August 28, 2024 Making it Easier for Diaspora, BNI and the Ministry of Foreign Affairs Collaborate on Indonesian
Community Cards Abroad
260 BNI Bazaar Fest Vol.3 Held for 3 Days, Presents Retail and Fashion to Culinary MSMEs
261 August 29, 2024 Public Espose Live 2024 BNI
262 Establish Cooperation, BNI Provides Banking Products and Services for Bappenas
263 2 September 2024 Congratulations on the Men's Doubles Champion at the 2024 Kore Open
264 wondr by BNI Makes it Easier for Visitors to Transact
265 There is BNI's Support Behind the Indonesia Africa Forum (IAF), Optimizing Global Business
Cooperation
266 4 September 2024 Happy National Customer Day. Thank you for being part of BNI's journey in providing quality
products and services
267 BNI Introduces New Look New Image Concept on National Customer Day 2024
268 5 September 2024 BNI Inaugurates Representative Office in Sydney
269 9 September 2024 Attended by 10,000 Runners, BNI UI Half Marathon 2024 Successfully Held
270 12 September 2024 Realizing Inclusive Economy and Digitalization of MSME Financing Access, BNI Collaborates
with Amartha
271 BNI Synergizes with IKA Trisakti, Strengthens Campus Financial Ecosystem Program
272 15 September 2024 BNI Reaches 1,000 Best Companies in the World 2024
273 16 September 2024 Happy Commemorating the Prophet Muhammad's Birthday
274 BNI is Proud of the Achievements of Indonesian Badminton Athletes
275 18 September 2024 BNI Indonesian Masters 2024 Ready to be Held, Presenting Global Spirit
276 20 September 2024 BNI Wins Republika ESG Award 2024
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277 22 September 2024 Indonesia Will Become the First Global Pop Idol Center in Southeast Asia
278 BNI and Bloomberg Collaborate
279 23 September 2024 BNI Named as the World's Most Trustworthy Companies 2024
280 25 September 2024 Happy Galungan 2024
281 Supporting the Green Transition in the Energy Sector, BNI Holds BEST Event
282 27 September 2024 BNI Records Significant Asset Growth for 5 Years
283 28 September 2024 A Proud Track of Achievements for Badminton Athletes with BNI
284 30 September 2024 BNI Invertor Daily Summit 2024
285 1 October 2024 Happy Pancasila Sanctity Day
286 2 October 2024 Happy National Batik Day
287 Digitization is Getting Faster, BNI is Optimistic that Business Will Continue to Grow Positively
288 Collaborating with BPDLH, BNI Distributes Assistance Funds for the Small Grant Program
289 3 October 2024 Supporting Inacraft on October Vol.3, BNI Encourages the Young Generation to Become
Entrepreneurs
290 Increasing Accessibility of International Services, BNI Relocates KLN Singapore to a Strategic
Location at Raffles Palace
291 4 October 2024 BNI Spreads Attractive Promos at #DiIndonesiaAja LPS Travel Fair 2024
292 5 October 2024 Happy Kuningan Day
293 BNI Singapore Milestone: Inspiring Track of Achievement and Growth
294 BNI Investor Daily Summit 3 Days To Go
295 6 October 2024 BNI Investor Daily Summit 2 days To Go
296 BNI Hi-Movers, BNI Investor Daily Summit 2024 which will be held on October 8-9, 2024 at
Assembly JCC is a collaboration event between sectors and for various stakeholders ranging
from the Government, business actors, to investors to jointly formulate strategies to face global
and national economic challenges.
297 7 October 2024 BNI Investor Daily Summit 1 Day To Go
298 BNI Hi-Movers, don't miss the interesting session with Ms. Corina Leyla Karnalies, Director of
Retail Banking BNI at the BNI Investor Daily Summit 2024. In the session themed "Financial
Independence: Ensuring Financial Literacy across Indonesia", Ms. Corina will discuss the
importance of financial literacy as a foundation for achieving financial independence throughout
Indonesia.
299 BNI Hi-Movers, Mr. I Made Sukajaya, Director of Enterprise and Commercial Banking BNI, will
discuss the regional government's strategy to attract foreign investment for a brighter future in
a session titled "Investing in the Future: How Regional Governments Can Attract Foreign Direct
Investment" at the BNI Investor Daily Summit 2024.
300
301 Director of Technology & Operations BNI, Mr. Toto Prasetio, will discuss how digitalization
and technology adoption can drive maximum business growth in a session titled "Business
Transformation: How Digitalization & Technology Adoption Will Maximize Business Growth at
the BNI Investor Daily Summit 2024.
302
303 Director of Wholesale and International Banking BNI, Mr. Agung Prabowo, will have an in-depth
discussion at the BNI Investor Daily Summit 2024 with the topic Indonesian Capital Market
Outlook: Identifying New Investment Opportunities & Strategies. This session will discuss new
investment opportunities and strategies in the Indonesian capital market.
304 8 October 2024 BNI Investor Daily Summit 2024, Optimism Amidst Various Global Challenges
305 9 October 2024 BNI Investor Daily Summit 2024, BNI Encourages Business Competitiveness with AI and Cloud-
Based Digital Transformation
306 BNI Investor Daily Summit 2024, BNI Expands Business in Tourism and Health Sectors,
Encourages Economic Growth
307 10 October 2024 BNI Investor Daily Summit 2024, Lo Kheng Hong Reveals 6 Ideal Criteria for Stocks Worth
Buying, BNI Enters the List
308 BNI Investor Daily Summit 2024, BNI Shares Tips for Choosing Investments According to Risk
Profile
309 BNI Investor Daily Summit 2024, BNI Strengthens Smart City Services to Attract Investment in
the Regions
310 BNI Investor Daily Summit 2024, Historic Moment Investment Forum Opened by the President
and Closed by the President-Elect
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311 BNI greatly appreciates the willingness of the Minister of Defense of the Republic of Indonesia
and the President-Elect 2024-2029, Mr. Prabowo Subianto, to deliver a vision statement and
close the BNI Investor Daily Summit 2024 event on October 9 2024. Mr. Prabowo recalls his
family's legacy in the history of BNI, which strengthens his emotional bond with the state-owned
bank.
312 12 October 2024 25 Years of GarudaMiles BNI and Garuda Indonesia Offer Bonuses of up to 25,000 Garuda Miles
for BNI Garuda Credit Cardholders
313 FinExpo 2024: BNI Supports OJK in Increasing Literacy and Inclusion
314 13 October 2024 Good Luck! Jonathan Christie
315 14 October 2024 Congratulations! Jonatan Christie
316 BNI and Partners Win a Series of Awards at the 2024 Mitra BUMN Champion Event
317 BNI and Bluebird Strengthen Payment Digitalization with QRIS across Bluebird's Entire Fleet
318 16 October 2024 BNI is the Most Transparent Company According to the 2024 GCG Award CNBC with the Attorney
General's Office
319 17 October 2024 Educating Trisakti Students, BNI Reminds of the Importance of Personal Data Protection
320 Happy Birthday to the Elected President of the Republic of Indonesia 2024 – 2029
321 18 October 2024 wondr by BNI Wins Award in the Innovation and People's Economy Category
322 20 October 2024 Thank You and Good Luck
323 24 October 2024 BNI Opens DayCare for Employees' Children, Collaborating with KinderCastle
324 BNI Hi-Movers, BNI President Director Mr. Royke Tumilaar invites all BNI HI-Movers, customers,
debtors, business partners and other stakeholders to report alleged violations committed by BNI
Hi-Movers personnel through the Whistleblowing System or WBS channel. BNI Profit Reaches
IDR 16.3T in Q3-2024
325 25 October 2024 Inspired by the Youth Pledge, on October 28, 2024 we are ready to take action
326 26 October 2024 Inspired by the Spirit of the Youth Pledge, We Vow to Make It Easier to Make Your Wishes Happen
with wondr by BNI
327 27 October 2024 Happy Youth Pledge Day
328 28 October 2024 Compete for a Total Prize of US$2 Million, World Elite Golfers Enliven the BNI Indonesian
Masters 2024
329 30 October 2024 BNI Hi-Movers Innovation at BINNOVA BNI 2024
330 31 October 2024 BNI Distributes Supply Chain Financing for Bumi Serpong Damai Partners
331 3 November 2024 Richard T Lee Wins BNI Indonesian Masters 2024
332 6 November 2024 Through the Digital Finance Ecosystem, BNI Supports the National Nutrition Agency to
Distribute Free Food
333 Present at Indonesia Week Hong Kong 2024, wondr by BNI Gets Closer to the Hong Kong
Diaspora
334 BNI Hi-Movers, at this 11.11 moment, it's time for us heroes of life self-appreciation.
335 8 November 2024 Supporting Unlimited Creativity, wondr by BNI Presents Pop Culture Performance at wondrful
Indonesia Comic Con 2024
336 Happy Birthday to the Elected President of the Republic of Indonesia 2024 – 2029
337 7 Directions from the Minister of SOEs to Make President Prabowo's Free Nutritious Meal
Program a Success
338 9 November 2024 On This 11.11 Moment, It's Time to Appreciate Yourself as a Hero of Life
339 Increase Financial Literacy, BNI Invites UKSW Salatiga Students to Become a Smart Millennial
Generation
340 10 November 2024 Happy Heroes' Day!
341 wondrful Indonesia Comic Con 2024 Officially Presents Local and International Pop Culture Icons
342 BNI Digital Banking Café Present in Bali, Enjoy the Beauty of Mount Batur while Making
Transactions
343 11 November 2024 Reformasi Run on Heroes' Day, wondr by BNI Present in Senayan
344 Ever panicked at the cashier because your balance was insufficient and you had to queue?
345 13 November 2024 Through the Version 2 Auction Portal, BNI and DJKN Increase the Ease of State Auctions
346 14 November 2024 BNI Culture Fest 2024
347 15 November 2024 Supporting the Indonesia Fintech Summit, BNI Educates the Public About Financial Services
Integration
348 16 November 2024 BNI Culture Fest 2024, Transformation in Building Work Culture and Performance
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349 17 November 2024 Congratulations to Indonesian Athletes for Their Achievements at the Kumamoto Masters Japan
2024
350 18 November 2024 Supporting the World of Education, BNI Presents Teacher Training and Financial Literacy
Certificates for Students
351 21 November 2024 Completing the Dukuh Atas Sudirman TOD Ecosystem, BNI Inaugurates Naming Rights for the
Jabodebek LRT “Dukuh Atas BNI Station”
352 wondr by BNI Bright Up Cup Jakarta 2024
353 Making it Easier for Manulife Customers to Pay Premiums, BNI Optimizes Digital Services
354 22 November 2024 Winning Best Employer Brand on LinkedIn Talent Awards, BNI Leads the Future of the World of
Work
355 23 November 2024 Get Gold rank ASRRAT 4 Years, Proof of BNI's Commitment to Implement Sustainable Finance
356 wondr by BNI Bright Up Cup 2024
357 24 November 2024 Strengthening Commitment as Agent of Development, BNI Collaborates with Batumbu to
Expand Financing Access for MSMEs
358 Indonesian Ambassador to the Netherlands: BNI's Support for KMILN Affirms Its Position as a
Global Bank
359 25 November 2024 Happy National Teachers' Day
360 27 November 2024 Consistently Improving the Quality of GCG Implementation, BNI Again Wins the Title of 'The Best
Overall in Corporate Governance'
361 Consistently Implementing GCG, BNI Wins the Title of "The Most Trusted Companies" at the 2024
Corporate Governance Perception Index Award
362 28 November 2024 Winning 4 Awards from Visa, BNI Strengthens Its Position as a Transactional Bank
363 29 November 2024 BNI Gets Closer to Loyal Merchants
364 Presenting a New Concept, BNI Emerald Center Pampers Premium Customers
365 2 December 2024 Royke Tumilaar - CEO OF THE YEAR 2024, Becomes an Influential Figure in the Indonesian
Banking Industry
366 3 December 2024 BNI Involves People with Disabilities as Agent 46
367 World Badminton Stars and Sheila On 7 Enliven wondr by BNI Bright Up Cup 2024
368 4 December 2024 BNI Hi-Movers, Let's Take a Peek at the Excitement of wondr by BNI BrightUp Cup 2024!
369 5 December 2024 BNI and Bumi Siak Pusako Collaborate to Provide Employee Retirement Solutions
370 Present at Borobudur, BNI Promotes Nusantara Culture Through Plataran Xtravaganza
371 BNI Ventures Partners with IPB to Develop Startup Ecosystem
372 6 December 2024 Recognized as a Global Bank, BNI Wins Two Prestigious International Awards from Corporate
Treasurer
373 7 December 2024 Supporting East Java's Economic Growth, BNI is Closer to Business Actors in Surabaya
374 Supporting Financial Inclusion, BNI Participates in Celebrating International Day of Persons with
Disabilities 2024
375 9 December 2024 BNI Hi-Movers Anti-Corruption
376 11 December 2024 Through Diapora Loan, BNI Helps Indonesian Diaspora in Hong Kong Move Up a Class
377 12 December 2024 BNI Wins 5 Awards from Bank Indonesia, Best Bank in Rupiah Money Market to Inclusive
Financing
378 Supporting Sugar Self-Sufficiency 2028, BNI and Sinergi Gula Nusantara Collaborate to
Distribute KUR to Sugarcane Farmers
379 13 December 2024 Commitment to Implement Good Corporate Governance
380 Strengthening Digital Banking and International Network, BNI Named the Best Transformation
Bank
381 BNI's Efforts to Support the Government in Achieving Net Zero Emissions 2060
382 16 December 2024 Intensifying Education and Literacy, BNI Again Receives an Award from Bank Indonesia
383 Innovative in Campus Services, BNI Wins the Most Innovative Bank for Digital Campus
Transformation Award
384 19 December 2024 BNI Moves Quickly to Distribute Aid to Sukabumi Disaster Victims
385 20 December 2024 Consistently Implementing Information Transparency, BNI Wins Informative BUMN from the
Central Information Commission
386 20 December 2024 Supporting Financial Inclusion, BNI Participates in Celebrating International Day of Persons with
Disabilities 2024
387 20 December 2024 BNI Prepares IDR 19.74 T in Cash, Ensures Comfortable and Safe Transactions during Christmas
and New Year.
388 22 December 2024 Happy National Mother's Day
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389 22 December 2024 Increase Coffee Farmer Productivity, BNI Explores Equatorial Coffee Present in Temanggung
390 23 December 2024 Celebrate the Joy of Christmas with Full Hope, Journey to Wondrous Hope
391 23 December 2024 BNI Launches New BNI My Pertamina Credit Card Product, Buy Fuel and Get Cashback
392 25 December 2024 Merry Christmas and Happy New Year 2025
393 28 December 2024 BNI Creates Innovation Hub in Sarinah Building, Birthplace of wondr by BNI
INTERNAL COMMUNICATION MEDIA
The use of technology in internal communication is crucial to support the effectiveness of information
delivery at BNI. Therefore, BNI utilizes various internal communication tools, such as WhatsApp, email, and
BNI Menyapa SMS, to disseminate information to all employees. These communication tools cover several
types of information, including:
1. Newsletter, which contains bank-wide corporate information and high-level content conveyed by the
Board of Directors;
2. Corporate Info, which includes more technical, bank-wide corporate information conveyed by the KMP
Division;
3. Human Capital Information, which is technical and needs to be delivered promptly by the HCS and HCE
Divisions; and
4. Other Information, which is bank-wide but not related to marketing, products, or services.
Throughout 2024, BNI Menyapa emails were recorded at 255. Below is a list of topics covered in the BNI
Menyapa emails:
No Date Subject E-mail
1 January 3, 2024 BNI Menyapa - Presentation of BNI Cooperation & Master of Economics Program, Faculty of
Economics and Business, Trisakti University
2 4 Januari 2024 BNI Menyapa - SAMSUNG Galaxy Unpacked Get Interesting Offers with BNI Cards
3 9 Januari 2024 BNI Menyapa - Increase UMKM Go Global, BNI Berbagi Provides Halal Certification Assistance
and On Boarding Training for 422 Culinary UMKM
4 January 11, 2024 BNI Menyapa - Power Lunch Money Talks: Opening Up About Today's Banking Style
5 January 13, 2024 BNI Menyapa - Because of Ignoring the Balance in Your Account, It Can End Up Goodbye
6 January 14, 2024 BNI Menyapa - Presentation of Master of Management Program (S2) Faculty of Economics and
Business, Trisakti University
7 BNI Menyapa - Provide a Different Experience, BNI Inaugurates UI Depok Branch Office
8 January 17, 2024 BNI Menyapa - Fake Job Applications End in Sorrow
9 January 18, 2024 BNI Menyapa - Leaders Talk Series: Optimizing Organizational Transformation Through Strategic
Delegation
10 26 Januari 2024 BNI Menyapa - First Day of Indonesian Master 2024, Indonesia Reaps Victory
11 January 30, 2024 BNI Menyapa - Three Years of Transformation, BNI Produces Solid and Quality ROE
12 February 5, 2024 BNI Menyapa - Indonesia Incorporated Day: BNI is Committed to Continuously Encouraging
Diaspora Potential
13 BNI Menyapa - Implementing CSR Programs, BNI and the DKI Jakarta Provincial Government
Inaugurate Swadharma Shop for Street Vendor Management
14 February 6, 2024 BNI Menyapa - Boosting the Local Product Market, BNI Provides Vending Machines for Fostered
MSMEs
15 February 15, 2024 BNI Menyapa - BNIdirect Webinar: Selling With Confidence: Unraveling the Secrets of BNIdirect
16 BNI Menyapa - Improving Teacher Competence, BNI Shares Teacher Certification
17 February 19, 2024 BNI Menyapa - 0% Installment Conversion Program for Staff Credit Card Holders BNI
18 BNI Menyapa - Fulfill the Promise of the Future with ORI025!
19 February 20, 2024 BNI Menyapa - BNI FOLK Campaign
20 February 21, 2024 BNI Menyapa - Bandung Institute of Technology Public Lecture "Become an Entrepreneur"
2024 Annual Report
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No Date Subject E-mail
21 February 23, 2024 BNI Menyapa - Travel Compilation Promo
22 BNI Menyapa - ITB Studium Generale, BNI President Director Encourages Young Generation to
Become Entrepreneurs
23 February 24, 2024 BNI Menyapa - Carrying the Green Building Concept, BNI Builds Office Buildings in the PIK 2
Area
24 February 25, 2024 BNI Menyapa - Financial Planning Education for Hongkong's Diaspora
25 February 26, 2024 BNI Menyapa - Traveloka Travel Fair Event (26 Feb - 3 Mar 2024)
26 BNI Menyapa - Tiket.com OTW Gledek Promo (26 Feb - 6 Mar 2024)
27 BNI Menyapa - BNI CorpU TV Knowledge Supplement "Smart People, Choose Tapenas: The Right
Strategy for Saving and Buying Insurance for the Future"
28 February 29, 2024 BNI Menyapa - BNI Distributes Financing for the Indonesian Diaspora in Hong Kong
29 BNI Menyapa - Supporting Inacraft 2024, BNI Encourages MSMEs to Go Global
30 BNI Menyapa - BNI x INACRAFT 2024
31 BNI Menyapa - Monthly Newsletter WDC
32 March 1, 2024 BNI Menyapa - Winner of the K-Store Challenge Program
33 March 5, 2024 BNI Menyapa - Distributing 50% Dividends, BNI is Optimistic that Performance Will Be More
Positive in 2024
34 BNI Menyapa - Appreciation of 2023 Performance Achievements
35 BNI Menyapa - Promo Buy 1 Get 2 BNI JJF 2024
36 March 6, 2024 BNI Menyapa - Leaders Talk Series: Fostering a Global Mindset Toward Future Business
Ecosystem
37 March 7, 2024 BNI Menyapa - Launching the National Transaction Champion Program 2024
38 BNI Menyapa - Monthly Newsletter WDC
39 March 8, 2024 BNI Menyapa - BNI Wins Three ESG Awards
40 BNI Menyapa - BNI Exporters Forum Supports MSMEs to Penetrate the Global Market
41 March 13, 2024 BNI Menyapa - Get Closer Into New System Development Life Cycle (SDLC)
42 March 14, 2024 BNI Menyapa: Supplement Knowledge BNI CorpU TV "Global Series #1" Introduction to Global
Culture and Its Impact on Business
43 BNI Menyapa - Special Promo at Samsung EPP with BNI Credit Card
44 March 15, 2024 BNI Menyapa - Shopping for Anything is Easier with 0% Installments on BNI Credit Card
45 March 18, 2024 BNI Menyapa - BNI x UNIQLO Ramadan Campaign 2024
46 BNI Menyapa - SR020 Investment in BNI Mobile Banking
47 March 21, 2024 BNI Menyapa - Ramadhan Strengthens Social Harmony
48 BNI Menyapa - Presentation of Master of Management Program (S2) Faculty of Economics and
Business, Trisakti University
49 March 22, 2024 BNII Menyapa - Ramadhan Strengthens Social Harmony
50 BNI Menyapa - Presentation Master of Management Program (S2) Faculty of Economics and
Business, Trisakti University
51 March 25, 2024 BNI Menyapa - K-Store Challenge Program 2024
52 March 26, 2024 BNI Menyapa - Anti Fraud Awareness "Social Engineering: Definition, Types and How to Prevent
It"
53 BNI Menyapa - Safari Ramadan 2024, BNI Shares 78,000 Food Packages and Assistance
54 BNI Menyapa - WDC Newsletter Feb Wrap up - Vol 2 issue March
55 March 27, 2024 BNI Menyapa - BUMN Safari Ramadan 2024 Held, Providing Cheap Basic Necessities to Free
Homecoming
56 BNI Menyapa - Realizing Collaboration, SP BNI Celebrates 25th Anniversary and Holds
Inauguration of Roemah Aspirasi
57 March 28, 2024 BNI Menyapa - BNI CorpU TV Knowledge Supplement: Ramadan Spiritual Lecture
58 BNI Menyapa - Encouraging the Development of Startups and Digital Ecosystems, BNI Ventures
Injects Funds into Rukita
59 April 1, 2024 BNI Menyapa - BNI CorpU TV Knowledge Supplement: Ramadan Spiritual Lecture "Harmony and
Tolerance in the Holy Month"
60 April 2, 2024 BNI Menyapa - "Money Talks Power Lunch": Success Story of Global Bond Issuance & BNI
Transformation Facing Challenges in 2024
61 April 3, 2024 BNI Menyapa - BNI CorpU TV Knowledge Supplement "Implementation of the Personal Data
Protection Law (PDP) at BNI"
62 BNI Menyapa - Wonderful Ramadan, BNI Shares Happiness on the Night of Nuzulul Quran
63 April 4, 2024 BNI Menyapa - BNI Wins 18 Awards at the 13th Infobank-Isentia Digital Brand Recognition 2024
1008 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
No Date Subject E-mail
64 April 5, 2024 BNI Menyapa - WDC March Wrapped Newsletter-Vol 3 Issue April 2024
65 April 6, 2024 BNI Menyapa - Commitment to Implementing Good Corporate Governance
66 April 16, 2024 BNI Menyapa - BNI Helps Specialty Coffee Products of Xpora's Fostered MSMEs Penetrate the
American Market
67 18 April 2024 BNI Menyapa - BNI CorpU TV Knowledge Supplement: Digital Trend and Skill Series #2
68 19 April 2024 BNI Menyapa - Shopping for Anything Becomes Easier with 0% Installments on BNI Credit Cards
69 April 22, 2024 BNI Menyapa - Indonesia Wins All England and BAC, BNI Appreciates and Supports Thomas &
Uber Cup Teams
70 April 23, 2024 BNI Menyapa - Global Mindset Series #2 Building Collaborative Teams and Customer/Client
Relationships
71 April 30, 2024 BNI Menyapa - Printing Credit Growth Amidst Global Dynamics, MSME and Consumer
Segments Become BNI's New Growth Engines
72 BNI Menyapa - BNI and Telkomsel Strengthen Synergy Through Reciprocal Cooperation to
Employees
73 2 Mei 2024 BNI Menyapa - BNI and UNDIP Synergize, Strengthen Campus Financial Ecosystem
74 BNI Menyapa - Supporting Green Energy Transition, BNI Funds Sidrap PLTB Acquisition by Barito
Group
75 3 Mei 2024 BNI Menyapa - Investing for a Prosperous Future with ST012!
76 BNI Menyapa - BNI Provides Financing Solutions for Business Actors through Supply Chain
Financing
77 6 Mei 2024 BNI Menyapa - BNI Java Jazz on The Move Special Edition is Back! Natasya Elvira to Fariz RM
and Candra Darusman Ready to Enliven the Event
78 7 Mei 2024 BNI Menyapa - BNI CorpU TV Knowledge Supplement: Mastering Territory Management in Retail
Business "Strategic and Insights From Industry Experts'"
79 8 Mei 2024 BNI Menyapa - BNI Welcomes the Return of the Thomas and Uber Indonesia Teams to Indonesia
80 14 Mei 2024 BI Menyapa - Special Promo at Dyson EPP with BNI Credit Cards
81 BNI Menyapa - Consistently Supporting SMMPTN-West 2024, BNI Collaborates with 25 PTN
82 15 Mei 2024 BNI Menyapa - BNI Strengthens Synergy with the Indonesian Army Through the Provision of
Banking Services
83 19 Mei 2024 BNI Menyapa - BNI Amsterdam Further Optimizes BNI's Business in Europe
84 May 21, 2024 BNI Menyapa - Webinar Series on PDP Law - Data Privacy and Data Protection Awareness
85 BNI Menyapa - WDC April Wrap up Newsletter - Vol 4 Issue May
86 22 Mei 2024 BNI Menyapa - Anti Fraud Awareness Webinar - Avoid Online Gambling and Illegal Online Loans
87 24 Mei 2024 BNI Menyapa - Held in Bali, BNI Fully Supports World Water Forum 2024
88 BNI Menyapa - Presenting Wondrful Music Experiences, BNI Java Jazz Festival 2024 Held for 3
Days in Kemayoran
89 25 Mei 2024 BNI Menyapa - BNI Supports BUMN Volunteer Services to Samboja and IKN, Rehabilitating
Orangutans and Mangroves
90 BNI Menyapa - BNI Strengthens Synergy with IKN Authority, Provides Integrated Banking
Services
91 BNI Menyapa - Supporting Startup Development, BNI Ventures Injects Funds into Fishlog
92 28 Mei 2024 BNI Menyapa - Xpora Series 2024 Webinar: Stepping into the International Market with Xpora
93 30 Mei 2024 BNI Menyapa - USS Wave-1 in 2024
94 3 Juni 2024 BNI Menyapa - BNI Invites Emerald Customers to Get to Know Environmentally Friendly Vehicles
Closer
95 BNI Menyapa - BNI Holds BNI Exporters Forum in Bandung, Encourages SMEs to Penetrate the
Global Market
96 4 Juni 2024 BNI Menyapa - Shopping for Anything Becomes Easier with 0% Installments on BNI Credit Cards
97 BNI Menyapa - Posts Positive Performance in Q1 2024, BNI finance is optimistic that growth will
continue until the end of the year
98 5 Juni 2024 BNI Menyapa - Watch the "Power Lunch" program on the CNBC channel with Mr. Royke Tumilaar
99 BNI Menyapa - BNI Finance Director Wins "The Most Inspiring Woman Leader" Award from CNBC
Indonesia
100 10 Juni 2024 BNI Menyapa - BNI is Ready to Spread Interesting Promos at the 2024 Jakarta Great Sale Festival
101 12 Juni 2024 BNI Menyapa - RACE Talk Series: Creating Impactful Innovation through Culture Transformation
102 13 Juni 2024 BNI Menyapa - Governance, Risk & Compliance (GRC) Series #1: "Risk Mitigation through Cyber
Security Strategy"
103 14 Juni 2024 BNI Menyapa - Agen46 Webinar Series 2: Strong Features, Increased Profits
104 BNI Menyapa - BNI Awards Performance Excellence Award (PEXA) 2024
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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No Date Subject E-mail
105 15 Juni 2024 BNI Menyapa - BNI Opens Limited Services on Eid al-Adha 1445 H
106 19 Juni 2024 BNI Menyapa - Strengthening Financial Literacy and Inclusion, BNI Educates the Community on
Waste Management
107 20 Juni 2024 BNI Menyapa - Strengthening Financial Literacy and Inclusion, BNI Educates the Community on
Waste Management
108 BNI Menyapa - Healthy Talk Series: Early Detection of Pinched Nerve Risks and Handling with the
Latest Technology
109 June 21, 2024 BNI Menyapa - Realizing Shared Dreams with SBR013! Safe and Profitable Investment!
110 BNI Menyapa - WDC April Wrap up Newsletter - Vol 5 June Issue
111 24 Juni 2024 BNI Menyapa : BNI x Mommy & Me 2024
112 28 Juni 2024 BNI Menyapa : Knowledge Supplement BNI CorpU TV : Webinar BNI Xpora Series "Potential for
Indonesian SME Exports to the Land of Windmills, the Netherlands with Xpora"
113 BNI Menyapa - Knowledge Supplement BNI CorpU TV : Podcast Fit Series "FronlineRevolution &
Inspiring Talk (FIT) Session 1-3 Area Head
114 29 Juni 2024 BNI Menyapa - Wisely Managing Finance and Investment Through Financial Education and
Public Information Disclosure
115 July 1, 2024 BNI Menyapa - BNI Accelerates Diaspora-Owned Businesses in Japan\
116 BNI Menyapa - Holding Financial Education and Information Disclosure, BNI Introduces
DigiRemit Application in Japan
117 3 Juli 2024 BNI Menyapa - BNI Collaborates with Cloudera to Accelerate Transformation through Generative
AI Implementation
118 BNI Menyapa - Wondrful Celebration for 78Th BNI
119 BNI Menyapa - BEE BNI Employee Excellence Award 2024
120 5 Juli 2024 BNI Menyapa - BNI's 78th Anniversary Celebration "Leading a Wondrous Nation"
121 BNI Menyapa - Launching & Presscon wondr by BNI
122 8 Juli 2024 BNI Menyapa - BNI Launches wondr by BNI, Supports Indonesian People to Realize Financial
Dreams
123 BNI Menyapa - Appreciation of Hi-Movers, at the Peak of the 78th Anniversary Celebration, BNI
Holds Loudfest 2024 at GBK
124 9 Juli 2024 BNI Menyapa - Support Your Dream Future with BNI
125 July 11, 2024 BNI Menyapa - Digitalization Era: Disruption or Opportunity to Transform?
126 BNI Menyapa - BNI Inaugurates Integrated Service Unit at ITB, Strengthens Campus Financial
Ecosystem
127 19 Juli 2024 BNI Menyapa - BNI Inaugurates Integrated Service Unit at ITB, Strengthens Campus Financial
Ecosystem
128 22 Juli 2024 BNI Menyapa - Webinar Xpora Series 2024: "Opportunities & Challenges for Exporting
Indonesian SME Commodities to East Asian Countries with the Indonesian Ministry of Foreign
Affairs & Xpora
129 BNI Menyapa - BNI Celebrates 78th Anniversary by Launching wondr by BNI and Holding BNI
Expo 2024
130 23 Juli 2024 BNI Menyapa - BNI's 78th Anniversary Presents BNI Expo 2024
131 BNI Menyapa - Developing the Campus Financial Ecosystem, BNI and Telkom University
Collaborate to Create Integrated Payments
132 24 Juli 2024 BNI Menyapa - BNI CorpU TV Knowledge Supplement: Forming an Export-Oriented Coffee
Ecosystem
133 BNI Menyapa - BNI Reappointed as RDN Administrator and Payment Bank
134 26 Juli 2024 BNI Menyapa - WDC Newsletter June Wrap up - Vol 5 Issue July
135 July 31, 2024 BNI Menyapa - Visit BNI EXPO 2024, Find Out How to Own a Dream Home, Vehicle and Picnic
Easily and Attractively
136 BNI Menyapa - BNI and Indosat Establishes Partnership, Provides Financial Services and
Information Technology
137 August 2, 2024 BNI Menyapa - Opening Today in BSD, BNI Expo 2024 Offers Attractive Promos and Enjoy a
Wondrful Journey
138 August 5, 2024 BNI Menyapa - Healthy Talk Series: "Prevent and Recognize Kidney Failure in Children Early"
139 BNI Menyapa - BNI Launches Co-Branding Credit Card with MAPCLUB
140 August 8, 2024 BNI Menyapa - BNI Expo 2024 Successfully Held, Tens of Thousands of Visitors Enjoyed the
Wondrful Journey
141 August 9, 2024 BNI Menyapa - The Existence of BNI Agen46 in the Digital Era
142 BNI Menyapa - Support Your Dream Future with BNI
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Practices Governance Responsibility Commitment Statements
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143 12 Agutustus 2024 BNI Menyapa - PDP Series 2 Socialization Webinar - Data Privacy Awareness and Data Protection
144 BNI Menyapa - Winner of the 1 Month K-Store Challenge Program
145 August 14, 2024 BNI Menyapa - Realizing an Anti-Corruption Culture through Instilling Integrity Values
146 August 19, 2024 BNI Menyapa - BNI CorpU TV Knowledge Supplement: BNI PKB Signing Ceremony for 2024
147 BNI Menyapa - BNI and Mercubuana University Collaborate to Improve the Campus Financial
Ecosystem
148 BNI Menyapa - BNI-UI Half Marathon 2024 is Back, Join the Excitement and Get Interesting
Promos
149 20 Agustrus 2024 BNI Menyapa - Commemorating National Housing Day 2024, BNI Supports Greening in IKN
150 BNI Menyapa - President Jokowi Visits BNI Digital Banking Cafe, Access to Banking Services is
Easier and More Convenient in IKN
151 21 Agutus 2024 BNI Menyapa - BNI Xpora Holds BNI Exporters Forum in Makassar, Encourages SMEs to Go
Global
152 BNI Menyapa - Shopping for Anything Becomes Easier with 0% Installments on BNI Credit Cards
153 August 28, 2024 BNI Menyapa - BNI Bazaar Fest Vol 3
154 August 29, 2024 BNI Menyapa - Master Literacy, Increase Transaction Security
155 30 Agutus 2024 BNI Menyapa - WDC Newsletter July Wrap up - Vol 7 Issue August
156 2 September 2024 BNI Menyapa - Making Transactions More Exciting, Wondr by BNI Usage Increases 200%
157 BNI Menyapa - Establishing Cooperation, BNI Provides Banking Products and Services for
Bappenas
158 4 September 2024 BNI Menyapa - Enlivening National Customer Day "wondrful Customers, Make Your Wishes
Happen"
159 BNI Menyapa - There is BNI's Support Behind the Indonesia Africa Forum (IAF), Optimizing
Global Business Cooperation
160 5 September 2024 BNI Menyapa - Order SR021, Safe Investment, Source of Passive Income
161 BNI Menyapa - BNI Introduces the New Look New Image Concept on National Customer Day
2024
162 6 September 2024 BNI Menyapa - BNI Inaugurates Representative Office in Sydney, Becoming the First Indonesian
Bank in Australia
163 BNI Menyapa - Shopping for Anything Becomes Easier with 0% Installments on BNI Credit Cards
164 12 September 2024 BNI Menyapa - BNI CorpU TV Knowledge Supplement: BNI Supports Gernas BBI/BBWI North
Maluku to Go Global
165 BNI Menyapa - Order SR021, Safe Investment, Source of Passive Income
166 15 September 2024 BNI Menyapa - Realizing an Inclusive Economy and Digitalization of MSME Financing Access,
BNI Collaborates with Amartha
167 BNI Menyapa - Followed 10,000 Runners, BNI UI Half Marathon 2024 Successfully Held
168 17 September 2024 BNI Menyapa - BNI Ventures Bridges Startups and Banking Through Match Arc Program
169 BNI Menyapa - BNI Penetrates List of 1,000 Best Companies in the World 2024, According to TIME
and Statista
170 BNI Menyapa - Collaboration between BNI and IKA Trisakti, Expands Campus Financial
Ecosystem Program
171 19 September 2024 BNI Menyapa - Collaboration between BNI and IKA Trisakti, Expands Campus Financial
Ecosystem Program
172 BNI Menyapa - BNI CorpU TV Knowledge Supplement: Maximizing Ecosystem "Exploring BNI
Business Opportunities in the Health, Education and Area Management Sectors"
173 20 September 2024 BNI Menyapa - Implementing Transparent Sustainability Reports, BNI Wins Republika ESG Award
2024
174 BNI Menyapa - Maximizing Beauty with BNI
175 BNI Menyapa - SATURDAYS Discount Promo
176 BNI Menyapa - PDP Series 3 Socialization Webinar - Data Privacy Awareness and Data Protection
177 23 September 2024 BNI Menyapa - BNI and AOP Collaborate, Indonesia Will Become the First Global Pop Idol Center
in Southeast Asia
178 24 September 2024 BNI Menyapa - BNI Named as the Most Trusted Bank in the World Most Trustworthy Companies
2024 by Newsweek and Status ta for the Bank Category
179 27 September 2024 BNI Menyapa - Supporting the Green Transition in the Energy Sector, BNI Holds BEST Event
180 28 September 2024 BNI Menyapa - BNI Records 27% Asset Growth in 5 Years, Supported by Digital Transformation
and Strategic Expansion
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1011
Page 411
Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
No Date Subject E-mail
181 1 Oktober 2024 BNI Menyapa - BNI Investor Daily Summit 2024: Accelerating Indonesia's Economic Growth in
the Transition Period
182 BNI Menyapa - BNI CorpU TV Knowledge Supplement: "SkillUp Program Socialization! (Learn
Soft Skills and Hard Skills) & BUMN Learning Festival Program”
183 2 Oktober 2024 BNI Menyapa - "Money Talks Power Lunch" Digitalization is Getting Faster, BNI is Optimistic that
Business Will Continue to Grow Positively
184 3 Oktober 2024 BNI Menyapa - Present Again #DiIndonesiaAja LPS Travel Fair 2024 (DIATF)
185 BNI Menyapa - Supporting Inacraft on October Vol.3, BNI Encourages the Young Generation to
Become Entrepreneurs
186 4 Oktober 2024 BNI Menyapa - Race Talk Series: "Future Generation of Credit Retail Experience"
187 5 Oktober 2024 BNI Menyapa - BNI Spreads Interesting Promos at #DiIndonesiaAja LPS Travel Fair 2024
188 8 Oktober 2024 BNI Menyapa - Time to Invest for Mutual Prosperity
189 9 Oktober 2024 BNI Menyapa - BNI Investor Daily Summit 2024 BNI Encourages Business Competitiveness with
AI and Cloud-Based Digital Transformation
190 BNI Menyapa - BNI Investor Daily Summit 2024: Optimism Amidst Various Global Challenges
191 10 Oktober 2024 BNI Menyapa - SkillUp Program! Learning Foreign Languages "The Importance of Foreign
Language Proficiency in Enhancing Global Careers"
192 BNI Menyapa - BNI Expands Business in Tourism and Health Sectors, Boosts Economic Growth
193 11 Oktober 2024 BNI Menyapa - Shopping for Anything Becomes Easier with 0.5% Installments on BNI Credit
Cards
194 17 Oktober 2024 BNI Menyapa - BNI CorpU TV Knowledge Supplement: Potential for Indonesian SME Exports to
the Land of Kangaroos, Australia with Atdag Canberra & Xpora”
195 18 Oktober 2024 BNI Menyapa - BNI and BPJS Kesehatan Expand Cooperation to Improve National Health
Services
196 BNI Menyapa - BNI and Bluebird Strengthen Payment Digitalization with QRIS across Bluebird
Fleet
197 21 Oktober 2024 BNI Menyapa - BNI CorpU TV Knowledge Supplement: Accurate Execution of BNI Agent 46
Management
198 BNI Menyapa - USS Wave-2 in 2024
199 BNI menyapa - Easier, Company Guidelines Can Be Accessed Via Mobile Phones
200 23 Oktober 2024 BNI Menyapa - Click and Collect at Watsons ID Discount IDR 25K
201 25 Oktober 2024 BNI Menyapa - Shopping for Anything Becomes Easier with 0% Installments on BNI Credit Cards
202 29 Oktober 2024 BNI Menyapa - Digitalization Boosts Revenue Operational, BNI Profit Reaches IDR 16.3 Trillion in
Q3-2024
203 BNI Menyapa - WDC Newsletter August & September Wrap up - Volume 8 Issue: October
204 30 Oktober 2024 BNI Menyapa - Exceeding Industry Average, BNI Mortgage Distribution Grows 13% in Q3-2024
205 1 November 2024 BNI Menyapa - BOD-2 Leaders Development Mission: Strategic People Leaders with Core Values
AKHLAK
206 BNI Menyapa - Compete for a Total Prize of US$2 Million, World Elite Golfers Enliven BNI
Indonesian Masters 2024
207 2 November 2024 BNI Menyapa - Exceeding Industry Average, BNI Mortgage Distribution Grows 13% in Q3-2024
208 4 November 2024 BNI Menyapa - USS Wave-2 in 2024
209 BNI Menyapa - BNI CorpU TV Wellbeing Parenting Series Knowledge Supplement “The
Importance of Routines in Children's Lives”
210 BNI Menyapa - USS Wave-2 2024
211 9 November 2024 BNI Menyapa - Improving Digital Literacy, BNI Invites UKSW Salatiga Students to Become a
Financially Smart Generation
212 10 November 2024 BNI Menyapa - BNI Digital Banking Cafe Present in Bali, Enjoy the Beauty of Mount Batur While
Making Transactions
213 12 November 2024 BNI Menyapa - Get Cash Rewards Up to 3.5 Million by Referring BNI MAPCLUB Credit Card
214 BNI Menyapa - BNI CorpU TV Knowledge Supplement: "Potential for Indonesian SME Exports to
the Blue Dragon Country, Vietnam with Hanoi Trade Attaché & Xpora"
215 13 November 2024 BNI Menyapa - Shopping for Anything Becomes Easier with 0% Installments on BNI Credit Cards
216 14 November 2024 BNI Menyapa - BNI CULTURE FEST 2024
217 BNI Menyapa - E-Book "Transform or Disappear" - Provisions for Hi-Movers Towards the Future!
218 15 November 2024 BNI Menyapa - Next Gen BNI Ecosystem: Optimizing Business Potential Through Digital
Ecosystem Solutions
219 18 November 2024 BNI Menyapa - Stress Management to Increase Productivity - Stress-Free Tips & Tricks at Work
220 19 November 2024 BNI Menyapa - BNI's Digitalization and Expansion Abroad Receive Praise from DPR Members
1012 Transforming the Future, Empowering Indonesia
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Practices Governance Responsibility Commitment Statements
No Date Subject E-mail
221 20 November 2024 BNI Menyapa - Completing the Dukuh Atas-Sudirman TOD Ecosystem, BNI Inaugurates Naming
Rights
222 BNI Menyapa - Completing the Dukuh Atas-Sudirman TOD Ecosystem, BNI Inaugurates Naming
Rights "Stasiun Dukuh Atas BNI" LRT Jabodebek
223 BNI Menyapa - Supporting the World of Education, BNI Hands Over Teacher Training and
Financial Literacy Certificates for Students
224 21 November 2024 BNI Menyapa - Winning Best Employer Brand on LinkedIn Talent Awards Indonesia 2024, BNI
Leads the Future of the World of Work
225 22 November 2024 BNI Menyapa - Learning the Potential of QIOS46 Business (BNI Agen46 and Toko Mandiri
Indogrosir)
226 BNI Menyapa - Strengthening Commitment as an Agent of Development, BNI Partners with
Batumbu to Expand Financing Access for MSMEs
227 BNI Menyapa - Wins Gold Rank ASRRAT for 4 Consecutive Years, Proof of BNI's Commitment to
Implementing Sustainable Finance
228 25 November 2024 BNI Menyapa - BNI Optimizes Digital Services to Make it Easier for Manulife Customers to Pay
Premiums
229 BNI Menyapa - "Learning the Potential of QIOS46 Business (BNI Agen46 and Toko Mandiri
Indogrosir)"
230 BNI Menyapa - "Next Gen BNI Ecosystem: Optimizing Business Potential Through Digital
Ecosystem Solutions"
231 28 November 2024 BNI Menyapa - Consistently Improving the Quality of GCG Implementation, BNI Again Wins the
Title of 'The Best Overall in Corporate Governance'
232 BNI Menyapa - BNI Wins the Title of "The Most Trusted Companies" at the 2024 Corporate
Governance Perception Index Award
233 29 November 2024 BNI Menyapa - Beginner Content Creator Class - Step by Step Introduction to Content Creation
234 BNI Menyapa - WDC October Wrap up Newsletter - Volume 9 Issue: November
235 6 Desember 2024 BNI Menyapa - Recognized as a Global Bank, BNI Wins 2 International Prestigious Award from
Corporate Treasurer
236 BNI Menyapa - Shopping for Anything Becomes Easier with 0% Installment of BNI Credit Card
237 9 Desember 2024 BNI Menyapa - BNI Blocks 4,249 Accounts Indicated as Online Gambling
238 BNI Menyapa - BNI Mastercard World Comes with New Design and Features, Life is Healthier,
Traveling is More Exciting
239 10 Desember 2024 BNI Menyapa - BNI Becomes Main Partner for Upper Class Customers to Manage Wealth
240 11 Desember 2024 BNI Menyapa - Through Diaspora Loan, BNI Helps Indonesian Diaspora in Hong Kong to Level
Up
241 BNI Menyapa - BNI's Efforts to Support the Government to Achieve Net Zero Emissions 2060
242 13 Desember 2024 BNI Menyapa - Becoming the Best Bank in Rupiah Money Market to Inclusive Financing, BNI
Wins 5 Awards from Bank Indonesia
243 BNI Menyapa - Commitment to Implementing Good Corporate Governance
244 18 Desember 2024 BNI Menyapa - BNI's Efforts to Support the Government to Achieve Net Zero Emissions 2060
245 19 Desember 2024 BNI Menyapa - Announcement of JIBOR Transition Information Towards IndONIA
246 19 Desember 2024 BNI Menyapa - Webinar "Equal Education in Work: People with Disabilities Become BNI Agen46"
247 20 Desember 2024 BNI Menyapa - Supporting the Work of People with Disabilities, BNI Head Office Displays
Paintings by 7 Young Visual Artists
248 21 Desember 2024 BNI Menyapa - BNI Provides Explanation Regarding Sritex's Bankruptcy Status
249 23 Desember 2024 BNI Menyapa - Consistently Implementing Information Transparency, BNI Wins Informative
BUMN from the Central Information Commission
250 23 Desember 2024 BNI Menyapa - Increasing Coffee Farmer Productivity, BNI Equatorial Coffee Exploration Present
in Temanggung
251 24 Desember 2024 BNI Menyapa - BNI Prepares IDR 19.74 T in Cash to Ensure Comfortable and Safe Transactions
during Christmas and New Year
252 27 Desember 2024 Supporting MSMEs Go Global, BNI Partners with PT Pos to Strengthen Logistics and Financing
Ecosystem
253 27 Desember 2024 BNI Menyapa - Webinar "Early Warning Systems: Detecting and Preventing Liquidity Risks"
254 30 desember 2024 BNI Menyapa - Digital Transformation, DPLK BNI Presents with New Website
255 30 Desember 2024 BNI Menyapa - Newsletter WDC November Wrap up - Volume 10 Issue: December
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Meanwhile, BNI Menyapa through WhatsApp application was recorded to have been conducted 2 times
throughout 2024, with the following topics:
No. Date Topic
1 5 Juli 2024 BNI Loudfest 2024
To celebrate the 78th anniversary of BNI Leading a Wondrous Nation, as well as the launch of the new
banking app wondr by BNI, let's make social media more colorful by using twibbon simultaneously
on Friday, July 5, 2024 at 06.00 WIB.
Twibbon can be used by clicking the twibbon link, uploading the most interesting photo, downloading
the results, then directly uploading them to each BNI Hi-Movers' social media simultaneously on July
5, 2024 at 06.00 WIB. Make sure the Twibbon you created is posted on social media to enliven BNI's
78th Anniversary and the presence of wondr by BNI. Happy 78th Anniversary of BNI and welcome
wondr by BNI to the BNI Group family. Twibbon can be accessed below!
2. August 2, 2024 BNI Expo 2024 - wondrful journey
BNI Hi-Movers, ready to make your wishes come true from A to Z at BNI Expo 2024!
BNI's 78th Anniversary Special, enjoy various attractive promos! Want to buy your dream car and
house, there's a special interest rate starting from 1.78% p.a. Need quick funds? You can get BNI Flexi
Collateral-Free Credit with interest starting from 7.8% p.a. Want a cheap vacation? Get flight tickets at
special prices for domestic and international routes starting from IDR 78 thousand and cashback up to
IDR 7.8 million and a bonus of 1,000 miles! Want to shop for this and that? It's definitely more exciting
with cashback up to IDR1.78 million. You can also enjoy special performances from Rizky Febian,
Lyodra, et al and get prizes worth hundreds of millions of rupiah! Save the date & place! August 2-4,
2024 ICE BSD City, Hall 1-3A Free Entry Download wondr by BNI and make your wishes come true.
Info: bit.ly/PROMO-BNIEXPO2024 Come to BNI Expo 2024 and enjoy various wonderful experiences!
E-SINERGI 46
In building effective internal communication and to foster a sense of pride as part of the BNI family, the Bank
provides an internal communication platform in the form of the E-Sinergi 46 application which can only be
accessed by BNI Hi-Movers personnel in the form of mobile apps and web-based, which can be downloaded
on the Google Play Store and App Store. This application presents content in various formats, including text,
photos, and videos, thus providing variation in the delivery of information.
To be able to attract more downloaders on the e-sinergi46 Application, BNI continues to innovate in presenting
interesting content, including by presenting a gamification program that offers reward points. With the
implementation of this program, every activity carried out through the application will generate points that
can be exchanged for various useful purposes, such as purchasing credit, data packages, vouchers, paying
PLN bills, and top ups for Link Aja, GoPay, and OVO. In addition, the E-Sinergi 46 manager also provides
incentives to employees who contribute to sending news from each work unit. In this way, E-Sinergi 46
not only functions as a means of sharing information, but also encourages employees to be more active in
participating, creating a community that is interconnected and shares knowledge.
Throughout 2024, E-Sinergi 46 has recorded 434 news items, namely:
Number of
No. Date Headline Accesses/
Downloads
1 January 1, 2024 Happy New Year 2024 73
2 January 2, 2024 BNI Optimistic Transaction Business Performance Will Be Even More Brilliant in 50
2024
3 BNI President Director Ready to Continue Positive Achievements in 2024 55
4 January 3, 2024 SAMSUNG Galaxy Unpacked Get Interesting Offers with BNI Cards 70
5 January 4, 2024 Increase UMKM Go Global, BNI Berbagi Provides Halal Certification Assistance 65
and On Boarding Training for 422 Culinary UMKM
6 January 5, 2024 BNI Berbagi, Distributes Emergency Response Assistance for the Lewetobi 45
Volcanic Eruption in Flores
7 Optimistic in Welcoming 2024, BNI Plans to Open 2 New Overseas Offices 66
8 January 6, 2024 Watch Out! Scams of Prize Draw Programs in the Name of BNI Are Rampant 78
9 January 8, 2024 Welcoming 2024, Listen to the Message from the President Director of BNI 89
10 January 9, 2024 Forging Friendship, BNI HI-Movers Gets Friendly with Directors and Retired 99
Personnel
11 January 10, 2024 Power Lunch Money Talks: Opening Up About Today's Banking Style 114
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12 January 11, 2024 BNI AM Presents Innovation of Sharia Mutual Fund Products in BNI Mobile 123
Banking
13 January 12, 2024 Ignoring the Balance in Your Account Can End in Goodbye 76
14 January 13, 2024 Fake Job Applications End in Sorrow 87
15 January 14, 2024 Providing a Different Experience, BNI Inaugurates UI Depok Branch Office 98
16 January 17, 2024 99% of Transactions Accommodated Digitally, BNI Transforms Office Network 91
17 January 19, 2024 Recording 7.5 Times Sales Growth in 2023, BNI Finance is Optimistic to Face 45
2024
18 January 22, 2024 Increasing Financial Literacy, BNI and OJK Invite Students to Get to Know the 88
SiMuda Program
19 Christmas with the Ministry of SOEs, the Spirit of Peace for Us to Continue to 57
Rise & Progress with SOEs
20 January 24, 2024 Watch Out! Fake Draw Using BNI Name Targets Social Media Users 82
21 First Day of Indonesian Master 2024, Indonesia Reaps Victory 86
22 January 25, 2024 BNI CorpU TV Knowledge Supplement: Leadership Development and 77
Organizational Resilience in the Transforming Industry
23 January 26, 2024 Three Years of Transformation, BNI Produces Solid and Quality ROE 74
24 January 30, 2024 Men's Doubles Win, BNI Appreciates the Achievements of Indonesian 21
Badminton Athletes at the 2024 Indonesia Masters
25 Enjoy the Convenience of BI-Fast Interbank Transfers with BNI Mobile & SMS 99
Banking
26 BNI CorpU TV Knowledge Supplement: Leaders Talk Series "Agile & Digital 120
Mindset Experience - Transforming Market & Fostering Collaboration"
27 January 31, 2024 BNI CorpU TV Knowledge Supplement: BNI Xpora Series Webinar "Let's Find 144
Out How MSME Products Can Nail the Class & Go Global with BNI Xpora"
28 Implementing CSR Programs, BNI and the DKI Jakarta Provincial Government 250
Inaugurate Swadharma Shop for Tata PKL
29 114
30 February 1, 2024 Inauguration of the Dharma Wanita Persatuan Office in the Ministry of SOEs 98
Building Area
31 Boosting the Local Product Market, BNI Provides Vending Machines for 91
Fostered MSMEs
32 February 2, 2024 Indonesia Incorporated Day: BNI is Committed to Continuing to Encourage 45
Potential Diaspora
33 February 5, 2024 With the Spirit of Joy To The World Balikpapan Branch Celebrates Christmas 88
34 February 7, 2024 Grassroot Football Day Bhayangkara Presisi with BNI 57
35 Creating Digital Transaction Solutions, BNI Wins Alpha Southeast Asia Best 82
Awards 2023
36 February 9, 2024 Creating Digital Transaction Solutions, BNI Wins Alpha Southeast Asia Best 86
Awards 2023
37 Improving Teacher Competence, BNI Shares Teacher Certification 77
38 Happy National Press Day 2024 98
39 February 11, 2024 Radja Nainggolan Enjoys Investment & Travel Convenience Through BNI 91
Emerald
40 February 13, 2024 3 Years of BNI Transformation Produce Solid and Quality ROE 45
41 February 15, 2024 BNIdirect Webinar: Selling With Confidence: Unraveling the Secrets of BNIdirect 88
42 February 19, 2024 Appreciating Loyal Customers, BNI Holds Chinese New Year Customer 57
Gathering 2024
43 February 20, 2024 Creating a High-Achieving Young Generation, BNI Supports the BUMN Next- 82
Gen 2024 Program
44 Realization of Collection & Distribution for the Period January to December 86
2023
45 BNI FOLK Campaign 90
46 Welcoming the 25th Anniversary of the BNI Workers Union, Holds Fun Football 67
- Friendly Match with HIMBARA
47 February 21, 2024 BNI CorpU TV Knowledge Supplement: Bandung Institute of Technology Public 76
Lecture "Becoming an Entrepreneur"
48 Carrying the Green Building Concept, BNI Builds an Office Building in the PIK 2 46
Area
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49 February 22, 2024 ITB Studium Generale, BNI President Director Encourages the Young 77
Generation to Become Entrepreneurs
50 February 24, 2024 Financial Planning Education for Hongkong's Diaspora 89
51 February 25, 2024 Supporting Hong Kong Diaspora Business, BNI Funds Kampung Kita 80
52 BNI and Posind Collaborate in Distributing Non-Payroll Consumer Credit 76
Facilities
53 February 26, 2024 Traveloka Travel Fair Event (26 Feb - 3 Mar 2024) 88
54 OTW Gledek tiket.com Promo (26 Feb - 6 Mar 2024 98
55 BNI CorpU TV Knowledge Supplement "Smart People, Choose Tapenas: The 81
Right Strategy for Saving and Buying Insurance for the Future"
56 BNI Carrying the Green Building Concept, Builds an Office Building in the PIK 2 59
Area
57 February 27, 2024 BNI CorpU TV Knowledge Supplement: BNI Xpora Series Webinar "Letter of 90
Credit: The Key to Successful Export Transactions"
58 BNI x INACRAFT 2024 67
59 February 28, 2024 BNI Presents Hometown Feel for Indonesian Diaspora in Hong Kong 76
60 Supporting Inacraft 2024, BNI Encourages MSMEs to Go Global 46
61 Happy Galungan Day 2024 77
62 February 29, 2024 Wholesale Division Channel Newsletter Vol. 1 89
63 BNI Wins Three ESG Awards 114
64 March 2, 2024 BNI Group Synergy Realizes the Spirit of MSMEs From Zero and Hero 98
65 March 4, 2024 Distributing 50% Dividends, BNI is Optimistic that Performance Will Be More 91
Positive in 2024
66 March 5, 2024 Appreciation of Performance Achievements in 2023 45
67 Buy 1 Get 2 Promo BNI JJF 2024 88
68 March 6, 2024 BNI CorpU TV Knowledge Supplement: Leaders Talk Series: Fostering a Global 57
Mindset Toward Future Business Ecosystem
69 BNI Exporters Forum Supports MSMEs to Penetrate the Global Market 82
70 March 7, 2024 BNI CorpU TV Knowledge Supplement: Launching the National Transaction 86
Champion Program 2024
71 BNI Strengthens Commitment to Increasing Financial Literacy and Inclusion 77
through Various Programs
72 Supporting MSME Growth, BNI Fostered MSMEs Present at Dhawafest 2024 98
73 March 8, 2024 BNI Wins Two Corporate Communication Awards at BCOMSS 2024 91
74 March 11, 2024 Welcoming Ramadan, BNI Prepares Various Interesting Promos for Customers 45
75 Happy Nyepi Day 2024 88
76 March 13, 2024 Inaugurated by Erick Thohir, BNI Provides KUR and CSR to MSMEs in the 57
Lambuang Bukittinggi Station Area
77 March 14, 2024 Shopping Anything Becomes Easier With 0% Installments on BNI Credit Cards 82
78 BNI CorpU TV Knowledge Supplement: Global Mindset Series 1 "Introduction to 86
Global Culture and Its Impact on Business
79 March 15, 2024 BNI Movie Day 2024: A Moment of Togetherness for Loyal Merchants 90
80 March 17, 2024 Three Indonesian Representatives Reach the Finals of All England 2024, BNI 67
Supports the Struggle of Athletes to Make History
81 March 18, 2024 BNI and the Indonesian Embassy in Seoul Socialize Financial Solutions for the 76
Indonesian Diaspora in South Korea
82 SR020 Investment in BNI Mobile Banking 46
83 BNI x UNIQLO Ramadan Campaign 2024 77
84 March 21, 2024 Ramadan Spiritual Lecture "Ramadan Strengthens Social Harmony" 114
85 March 25, 2024 Ramadan's Excitement, BNI and UNAIR Collaborate to Distribute 1,000 Food 98
Packages
86 BNI and ITS Surabaya Collaborate to Intensify the BNI Campus Financial 91
Ecosystem Program
87 K-Store Challenge Program 2024 45
88 Ramadan Safari 2024, BNI Shares 78,000 Food Packages and Assistance 88
89 Supporting Green Financing, BNI Funds Medco Group's Solar Power Plant 57
Project
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90 March 26, 2024 BNI CorpU TV Knowledge Supplement: Anti Fraud Awareness "Social 82
Engineering Definition, Types and Prevention Methods"
91 BUMN Ramadan Safari 2024 Held, Providing Cheap Basic Necessities to Free 86
Homecoming
92 Encouraging the Development of Startups and Digital Ecosystems, BNI 77
Ventures Injects Funds into Rukita
93 March 27, 2024 BNI CorpU TV Knowledge Supplement: Digital Trend and Series #1 "Ready For 98
The Future Digital AI for Business Growth"
94 Realizing Collaboration, SP BNI Celebrates 25th Anniversary and Holds 91
Inauguration of Roemah Aspirasi
95 March 30, 2024 BNI CorpU TV Knowledge Supplement: Ramadan Spiritual Lecture "Heart 45
Aches, Knock on the Door of Heaven"
96 March 31, 2024 Wonderful Ramadan, BNI Shares Happiness on the Night of Nuzulul Quran 88
97 Maximize Credit Absorption, BNI Continues to Serve KUR and BWU during 57
Easter Holidays
98 BNI CorpU TV Knowledge Supplement: Ramadan Spiritual Lecture "Harmony 91
and Tolerance in the Holy Month"
99 April 1, 2024 Watch "Money Talks Power Lunch" Success Story of Global Bond Issuance & 45
BNI Transformation to Face Challenges in 2024
100 April 2, 2024 BNI Wins 18 Awards at the 13th Infobank-Isentia Digital Brand Recognition 2024 88
101 April 4, 2024 BNI Global Bond Oversubscribed 6.4 Times, Proof of Investor Trust 57
102 Fun Homecoming with BUMN, BNI Sends 4,200 Travelers Home 82
103 Commitment to Implementing Good Corporate Governance 86
104 BNI Xpora Brings Indonesian Coffee MSMEs to the 2024 Amsterdam Coffee 90
Festival
105 April 6, 2024 Sharing Kindness in the Blessed Month, BNI Holds Employee Volunteering to 67
Clean and Help Mosque Infrastructure
106 April 7, 2024 Worry-Free Eid Homecoming with BNI Cash Withdrawal Services 76
107 BNI Ensures Services Ready to Welcome Eid al-Fitr 2024 46
108 Welcome Wonderful Lebaran, This is BNI's Promo 77
109 BNI Shares Happiness in the Month of Ramadan Starting from Providing Basic 89
Necessities, Assistance, to Free Homecoming
110 April 10, 2024 Happy Eid al-Fitr 1445 H 80
111 Make it Easier to Share THR, BNI Mobile Banking Presents the DiKado Feature 76
112 April 14, 2024 BNI Helps Specialty Coffee, a Product of Xpora's Fostered MSMEs, Penetrate 88
the American Market
113 April 15, 2024 BNI Shares Tips for Safe Digital Transactions at Tourist Attractions During the 98
Eid Holidays
114 April 17, 2024 BNI CorpU TV Knowledge Supplement: Digital Trend and Skill Series #2 81
"Building Digital Bridges Integrating Technology in Modern Services"
115 April 18, 2024 BNI Supports MSMEs to Penetrate the Singapore Market at the Indonesia in SG 59
Exhibition
116 April 20, 2024 Indonesia Wins All England and BAC, BNI Appreciates and Supports the 90
Thomas & Uber Cup Teams
117 April 21, 2024 WDC March Wrapped Newsletter-Vol 3 Issue April 2024 91
118 April 22, 2024 Commemorating Kartini Day with Indonesian Female Badminton Athletes 45
119 BNI CorpU TV Knowledge Supplement: Global Mindset Series #2 Building 88
Collaborative Teams and Customer/Client Relationships
120 April 23, 2024 BNI CorpU TV Knowledge Supplement: Global Mindset Series #2 Building 57
Collaborative Teams and Customer/Client Relationships
121 Appreciation for All England & BAC Champions 82
122 April 24, 2024 BNI and Telkomsel Strengthen Synergy Through Reciprocal Cooperation for 86
Employees
123 April 25, 2024 BNI and UNDIP Synergize, Strengthen Campus Financial Ecosystem 90
124 Realization of Collection & Distribution for the Period January to March 2024 67
125 April 26, 2024 Support Indonesian Team to Compete in Thomas and Uber Cup 2024 76
126 April 28, 2024 Good Luck in Thomas & Uber Cup 2024 46
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127 April 29, 2024 BNI CorpU Tv Knowledge Supplement: Global Expansion "Effective Delivery 77
Strategy for MSMEs"
128 Investment for a Prosperous Future with ST012 89
129 Printing Credit Growth Amidst Global Dynamics, MSME and Consumer 80
Segments Become BNI's New Growth Engines
130 May 1, 2024 Supporting Green Energy Transition, BNI Funds Sidrap PLTB Acquisition by 76
Barito Group
131 Happy Labor Day 2024 88
132 May 2, 2024 Happy National Education Day 98
133 BNI Provides Financing Solutions for Business Actors through Supply Chain 81
Financing
134 May 4, 2024 BNI Fully Supports Aldila in Achieving Her Dream of Becoming a Grand Slam 59
Champion
135 Congratulations Indonesia, Thomas and Uber Goes to the Final 90
136 May 5, 2024 Synergy between BNI and UNUD, Providing Multifunction Student Cards 88
DENPASAR - PT Bank Negara Indonesia (Persero) Tb
137 May 6, 2024 BNI Java Jazz on The Move Special Edition is Back! Natasya Elvira to Fariz RM 57
and Candra Darusman Ready to Enliven the Event
138 May 7, 2024 Thank You Uber Team for Their Struggle to Achieve Runner Up 82
139 May 13, 2024 BNI CorpU TV Knowledge Supplement: Mastering Territorial Management in 86
Retail Business "Strategic and Insights From Industry Experts'"
140 May 14, 2024 BNI Welcomes Thomas and Uber Indonesia Teams Home to Indonesia 90
141 May 18, 2024 BNI Strengthens Synergy with the Indonesian Army Through the Provision of 67
Banking Services
142 May 19, 2024 Consistently Supporting SMMPTN-Barat 2024, BNI Collaborates with 25 PTN 76
143 May 20, 2024 BNI Amsterdam Further Optimizes BNI Business in Europe 46
144 May 21, 2024 BNI Wins Two Marketeers Youth Choice Awards 2024 77
145 May 22, 2024 Webinar series UU PDP - Data Privacy and Data Protection Awareness 89
146 WDC Newsletter April Wrap up - Vol 4 Issue May 80
147 Supporting Startup Development, BNI Ventures Injects Funds into Fishlog 76
148 May 23, 2024 Held in Bali, BNI Fully Supports the World Water Forum 2024 88
149 Anti-Fraud Awareness Webinar - Avoid Online Gambling and Illegal Online 98
Loans
150 BNI Strengthens Synergy with the IKN Authority, Provides Integrated Banking 81
Services
151 May 24, 2024 BNI Supports BUMN Bakti Volunteers to Samboja and IKN, Rehabilitate 59
Orangutans and Mangroves
152 Music Experiences, BNI Java Jazz Festival 2024 Held for 3 Days in Kemayoran 88
153 BNI Spreads Interesting Promos at BNI Java Jazz Festival 2024 57
154 BNI Java Jazz Festival 2024 Will Be Held Soon, Note the Best Route to the 82
Location
155 May 25, 2024 Here's the Line Up for BNI Java Jazz Festival 2024, Which is Your Favorite? 86
156 Plastic Waste Can Be a Prize? Come on, Exchange it at the BNI Java Jazz 90
Festival 2024 Recycle Vending Machine! BNI Java Jazz Festival 2024, More Than
Just Music, Experience the Wondrful Experience
157 BNI Mobile Banking Users Are Spoiled with Various Interesting Promos at the 67
BNI Java Jazz Festival 2024
158 BNI Java Jazz Festival 2024, A Stage Full of Stars on the Second Day 76
159 May 26, 2024 Wondrful Day 1 BNI Java Jazz Festival 2024 46
160 BNI Agen46 Present at the Wondrous Booth BNI Java Jazz Festival 2024, Join 77
the Excitement of the Games
161 Erwin Gutawa, Ruth Sahanaya, and Incognito Amaze the Audience on the First 89
Day of the BNI Java Jazz Festival 2024
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162 May 27, 2024 Snoh Aalegra, Tompi, and Andien Enliven the Peak of the BNI Java Jazz Festival 80
2024
163 Wondrful Day 2 BNI Java Jazz Festival 2024 76
164 Supporting Startup Development, BNI Ventures Injects Funds into Fishlog 88
165 May 28, 2024 Uniting Across Generations, Ministry of SOEs Appreciates BNI JJF 2024 98
166 BNI and UNY Establish Synergy to Strengthen Campus Financial Ecosystem 81
167 Digitalization Era: Disruption or Opportunity for Transformation? 59
168 May 29, 2024 BNI CorpU Tv Knowledge Supplement: BNI Xpora Series Webinar "Stepping 88
into the International Market with Xpora
169 Positive Performance in Q1 2024, BNI Finance is Optimistic That Growth Will 57
Continue Until the End of the Year
170 BNI CorpU TV Knowledge Supplement: Agen46 Sales Model and Increasing the 82
Capability of Agen46 Sales (AGS)
171 May 31, 2024 BNI Java Jazz Festival 2024 Momentum to Drive BNI Digital Transactions 86
172 BNI Holds BNI Exporters Forum in Bandung, Encourages SMEs to Penetrate the 90
Global Market
173 June 3, 2024 BNI Invites Emerald Customers to Get to Know Environmentally Friendly 67
Vehicles Closer
174 June 4, 2024 Shopping for Anything Becomes Easier with 0% Installments on BNI Credit 76
Cards
175 June 5, 2024 BNI Finance Director Wins "The Most Inspiring Woman Leader" Award from 46
CNBC Indonesia
176 Power Lunch Money Talks: Opening Up Expansion Challenges in the Era of High 77
Interest Rates
177 June 6, 2024 Let's Use BNI's 78th Anniversary Logo 89
178 June 7, 2024 BNI Becomes a Catalyst for UMKM Through Collaboration with Pupuk 80
Indonesia Holding Company
179 June 8, 2024 BNI is Ready to Spread Attractive Promos at the Jakarta Great Sale Festival 76
2024
180 June 9, 2024 BNI and Emirates Hold Travel Fair for the Third Time, Offering Special Tickets 88
and Promos
181 June 10, 2024 Implementing Social Responsibility, BNI Delivers Batch V BUMN Bakti 98
Volunteers to Samboja and IKN
182 June 11, 2024 Implementing Social Responsibility, BNI Delivers Batch V BUMN Bakti 81
Volunteers to Samboja and IKN
183 RACE Talk Series: Creating Impactful Innovation through Culture Transformation 59
184 June 12, 2024 BNI Xpora Sends 12 Food and Beverage SMEs to Indonesia in Korea - SFH 2024 67
185 BNI Awards Performance Excellence Award (PEXA) 2024 76
186 June 13, 2024 Governance, Risk & Compliance (GRC) Series #1: "Risk Mitigation through 46
Cyber Security Strategy"
187 June 14, 2024 Agen46 Webinar Series 2: Strong Features, Increased Profits 77
188 BNI and Mastercard Introduce BNI Titanium Credit Card for Millennials and Gen 89
Z
189 June 15, 2024 BNI Opens Limited Services on Eid al-Adha 1445 H 80
190 June 18, 2024 Strengthening Financial Literacy and Inclusion, BNI Educates the Community 76
on Waste Management
191 June 20, 2024 78th Anniversary, BNI Holds Empathy Drop Box Program Again 88
192 BNI CorpU TV Supplement: Healthy Talk Series "Early Detection of Pinched 98
Nerve Risk and Handling with Termini Technology"
193 June 21, 2024 BNI CorpU TV Knowledge Supplement: FIT Series Podcast "Frontline Revolution 81
& Inspiring Talk (FIT) - Session 1 Area Head
194 June 24, 2024 BNI CorpU TV Knowledge Supplement: The Challenges in Trade Finance and FI 59
Business Landscape
195 June 25, 2024 BNI CorpU TV Knowledge Supplement: The Challenges in Trade Finance and FI 88
Business Landscape
196 June 26, 2024 BNI x Mommy & Me 2024 57
197 June 27, 2024 BNI CorpU TV Knowledge Supplement: Podcast Series "Frontline Revolution & 82
Inspiring Talk (FIT) Session 1-2 Area Head
198 BNI Business Innovation Award (Binnova) Is Back 86
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199 June 28, 2024 BNI CorpU TV Knowledge Supplement : Feedback in Digital Era "strategies for 90
Growth & Success in a Tech Driven World"
200 BNI CorpU TV Knowledge Supplement: Podcast Fit Series "FronlineRevolution 67
& Inspiring Talk (FIT) Session 1-3 Area Head
201 June 29, 2024 BNI CorpU TV Knowledge Supplement: BNI Xpora Series Webinar "Potential for 76
Indonesian SME Exports to the Land of Windmills, the Netherlands with Xpora"
202 "Wisely Manage Finances and Investments Through Financial Education and 46
Public Information Disclosure"
203 June 30, 2024 BNI Launches Special TapCash Card for Blackpink the Game to Celebrate 78th 77
Anniversary
204 BNI Accelerates Diaspora-Owned Businesses in Japan 89
205 Holding Financial Education and Information Disclosure, BNI Introduces 80
DigiRemit Application in Japan
206 July 2, 2024 BNI CorpU TV Knowledge Supplement: Business Ethic Series #1: "Ensuring 76
Compliance: Social Media in Regulated Industries"
207 BNI Collaborates with Cloudera to Accelerate Transformation through 88
Generative AI Implementation
208 BNI Presents Massive Promos and Discounts for 78th Anniversary 98
209 Wondrful Celebration for 78th BNI 81
210 3 July 2024 BEE BNI Employee Excellence Award 59
211 4 July 2024 Providing the Best Service, BNI Wins 13 Infobank Banking Service Excellence 88
Awards 2024
212 Celebration of the 78th Anniversary of PT Bank Negara Indonesia (Persero) Tbk 57
213 July 5, 2024 Launching & Presscon wondr by BNI 82
214 July 6, 2024 BNI Launches wondr by BNI, Supports Indonesian People to Realize Financial 86
Dreams
215 July 8, 2024 78th Anniversary, BNI Holds wondrPARADE to Enliven CFD Jakarta 90
216 78th Anniversary, BNI Holds wondrPARADE to Enliven CFD Jakarta 98
217 July 10, 2024 BNI Inaugurates Integrated Service Unit at ITB, Strengthens Campus Financial 81
Ecosystem
218 July 12, 2024 BNI CorpU Tv Knowledge Supplement: BNI x SIG Webinar 59
219 July 15, 2024 BNI Ventures Launches BNV Arcade to Strengthen Startup Ecosystem 67
220 July 16, 2024 BNI CorpU TV Knowledge Supplement: Governance, Risk & Compliance (GRC) 76
Series #2
221 July 17, 2024 BNI CorpU TV Knowledge Supplement: Empowering Wholesale Transaction 46
"Mastering Program Jawara Transaksi & BNIdirect On Boarding Process"
222 July 19, 2024 BNI CorpU TV Knowledge Supplement: Loans Are Getting Easier and More 77
Profitable with BNI Agen 46
223 BNI Xpora Wins SME Enabler of the Year 2024 Award from Marketeers 89
Magazine
224 BNI's 78th Anniversary Presents BNI Expo 2024 80
225 BNI Celebrates 78th Anniversary by Launching wondr by BNI and Holding BNI 76
Expo 2024
226 July 22, 2024 BNI Reappointed as RDN Administrator and Payment Bank 88
227 Xpora Series Webinar 2024: "Opportunities & Challenges for Exporting 98
Indonesian SME Commodities to East Asian Countries with the Indonesian
Ministry of Foreign Affairs & Xpora
228 July 23, 2024 Developing the Campus Financial Ecosystem, BNI and Telkom University 81
Collaborate to Create Integrated Payments
229 BNI CorpU TV Knowledge Supplement: Forming an Export-Oriented Coffee 59
Ecosystem
230 July 24, 2024 BNI and DJP Hold "Spectaxcular 2024" Tax Campaign, Calling for Strong Taxes, 88
Healthy APBN
231 Indonesian Migrant Workers Earn Bachelor's Degrees, BNI Hong Kong Gives 57
Appreciation
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232 July 25, 2024 Kapolri Cup 2024 by BNI Celebrates the 78th Anniversary of Bhayangkara 82
233 Pamper Generation Z and Millennial Customers, BNI Holds Emerald Private 86
Golf Clinic Gen 2.0
234 BNI CorpU TV Knowledge Supplement: BNI MMSGI Loyalty Payroll 90
235 BNI Finance Records Financing of IDR 2.89 Trillion in Semester I-2024, Soaring 67
216%
236 July 26, 2024 Closing Semester I Well, BNI Finance Appoints New Commissioner at the AGM 98
237 Handover of Position, Congratulations to the New Srikandi BNI Chairperson 81
238 BNI and Indosat Establish Cooperation, Provide Financial Services and 59
Information Technology
239 30 July 2024 Visit BNI EXPO 2024, Find Out How to Own a House, Vehicle and Dream Picnic 67
Easily and Attractively
240 July 31, 2024 BNI Ciputra Golfpreneur Tournament 2024, Encourage Indonesian Golf Athletes 76
to World Level
241 August 1, 2024 Kapolri Cup 2024 Successfully Held, BNI Appreciates Polri 46
242 Realization of Collection & Distribution for the Period January to June 2024 77
243 August 2, 2024 Opening Today in BSD, BNI Expo 2024 Offers Interesting Promos and Enjoy 89
Wondrful Journey
244 August 3, 2024 BNI Launches Co-Branding Credit Card with MAPCLUB 80
245 BNI Securities Ready to Pamper Customers with Exclusive Promotions at BNI 76
Expo 2024
246 BNI Expo 2024 Becomes an Event for Business Matching between MSMEs and 88
International Buyers
247 August 4, 2024 Enlivening BNI Expo 2024, BNI Asset Management Invites the Public to Learn to 98
Manage Finances
248 August 6, 2024 Enlivening BNI's 78th Anniversary, Thousands of Runners Join BNI Miles Tune 81
5K
249 August 7, 2024 BNI Expo 2024 Successfully Held, Tens of Thousands of Visitors Enjoy Wondrful 59
Journey
250 BNI CorpU TV Knowledge Supplement: Business Ethic Series #2 "Strengthening 88
Organizations Through Prevention and Management of Conflicts of Interest"
251 August 8, 2024 BNI CorpU TV Knowledge Supplement: BNI Xpora Series Webinar "Potential 57
for Indonesian SME Exports to Neighboring Countries, Malaysia with Kuala
Lumpur Trade Atdag & Xpora"
252 Penetrating the American Market, BNI Xpora Brings Fostered SMEs to the 2024 82
Shoppe Object NYC Exhibition
253 August 9, 2024 The Existence of BNI Agen46 in the Digital Era 86
254 Support Your Dream Future with BNI 90
255 Mandatory webinar for BSM, SBM, Frontliners, PUT Supervisors and Money 67
Management in Regions/Branches
256 August 13, 2024 President Jokowi Visits BNI Digital Banking Cafe, Access to Banking Services is 89
Easier and More Convenient in IKN
257 August 14, 2024 Realizing an Anti-Corruption Culture through Instilling Integrity Values 80
258 BNI Holds Compliance Forum with KPK, Enhances Anti-Corruption Culture 76
259 Refreshment New Sales Model Revolution Strategy Performance Excellence 88
(RETRACE)
260 August 17, 2024 Go Global, BNI Xpora Sends 5 SMEs to HKTDC Food Expo 2024 in Hong Kong 98
261 BNI-UI Half Marathon 2024 Returns Held, Join the Fun and Get Interesting 81
Promos
262 President Jokowi Visits BNI Digital Banking Cafe, Access to Banking Services is 59
Easier and More Convenient in IKN
263 August 18, 2024 BNI Xpora Holds BNI Exporters Forum in Makassar, Encourages SMEs to Go 88
Global
264 BNI and OJK Educate IKN Construction Workers about the Dangers of Online 57
Gambling
265 BNI and Mercubuana University Collaborate to Improve Campus Financial 82
Ecosystem
266 August 19, 2024 BNI CorpU TV Knowledge Supplement: BNI PKB Signing Ceremony for 2024 86
267 August 20, 2024 Shopping for Anything is Easier with 0% Installments on BNI Credit Cards 90
2024 Annual Report
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268 August 21, 2024 BNI Ciputra Golfpreneur Tournament 2024 Returns, Featuring Asian 67
Professional Golfers
269 BNI CorpU TV Knowledge Supplement: Digital Trend and Skill Series #4 80
270 BNI Supports Diaspora through Leading Programs Through Overseas Office 76
Networks
271 August 22, 2024 Business Growth Acceleration Drives BNI's Performance in Semester I 2024 88
272 August 25, 2024 BNI and Ciputra Collaborate in Golfpreneur Tournament 2024, Encouraging 98
Indonesian Golfers to the World Stage
273 BNI Supports Bluebird's Digital Business Transformation, Creating Future 81
Mobility
274 August 26, 2024 BNI Bazaar Fest Vol 3 59
275 August 27, 2024 Facilitate Diaspora, BNI and Ministry of Foreign Affairs Collaborate on 88
Indonesian Community Cards Abroad
276 August 29, 2024 Bazaar Fest Vol. 3 Held for 3 Days, Filled with Promos wondr by BNI 57
277 BNI CorpU TV Knowledge Supplement: Mastering Security Level Literacy in 82
Transactions
278 Watch BNI's 2024 Public Expose Live 86
279 Establish Cooperation, BNI Provides Banking Products and Services for 90
Bappenas
280 August 30, 2024 Newsletter WDC July Wrap up - Vol 7 Issue August 67
281 September 2, 2024 Congratulations on the Men's Doubles Champion at the 2024 Korea Open 88
282 Making Transactions More Exciting, the Use of wondr by BNI Increases by 200% 98
283 September 3, 2024 BNI Successfully Holds Bazaar Fest Vol.3, wondr by BNI Facilitates Visitor 81
Transactions
284 Order SR021, Safe Investment, Source of Passive Income 59
285 September 4, 2024 Enliven National Customer Day "wondrful Customers, Make Your Wishes 88
Happen"
286 September 5, 2024 There is BNI's Support Behind the Indonesia Africa Forum (IAF), Optimizing 57
Global Business Cooperation
287 September 6, 2024 BNI Introduces the New Look New Image Concept on National Customer Day 82
2024
288 September 9, 2024 BNI Inaugurates a Representative Office in Sydney, Becoming the First 86
Indonesian Bank in Australia
289 September 11, 2024 Shopping for Anything Becomes Easier with 0% Installments on BNI Credit 90
Cards
290 September 13, BNI Enters the List of 100 Largest Companies in Indonesia according to Fortune 67
2024 Indonesia
291 September 15, Followed by 10,000 Runners, BNI UI Half Marathon 2024 Successfully Held 89
292 2024 BNI CorpU TV Knowledge Supplement: BNI Supports Gernas BBI/BBWI North 80
Maluku to Go Global
293 September 17, 2024 BNI and IKA Trisakti Collaboration, Expanding the Campus Financial Ecosystem 76
Program
294 September 18, BNI Enters the List of 1,000 Best Companies in the World 2024, According to 88
2024 TIME and Statista
295 September 19, BNI Ventures Bridges Startups and Banking Through the Match Arc Program 98
296 2024 BNI is Proud of the Achievements of Indonesian Badminton Athletes 81
297 Go Viral wondr, BNI and BI Enliven FentuRun 10k in Balikpapan 59
298 BNI Indonesian Masters 2024 Ready to be Held, Presenting Global Spirit 88
299 BNI CorpU Tv Knowledge Supplement: Maximizing the Ecosystem "Exploring 57
BNI Business Opportunities in the Health, Education and Area Management
Sectors"
300 September 20, Implementing Transparent Sustainability Reports, BNI Wins the 2024 Republika 82
2024 ESG Award
301 BNI CorpU TV Knowledge Supplement: The Right Way to Execute BNI Agen46 86
Sales!
302 Maximize Beauty with BNI 90
303 SATURDAYS Discount Promo 67
304 PDP Series 3 Socialization: "Data Privacy Awareness and Data Protection 80
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305 September 22, BNI and Bloomberg Collaborate, Facilitate BPD Foreign Exchange Transactions 76
2024 Through the FXGO Platform
306 September 23, BNI and AOP Collaborate, Indonesia Will Become the First Global Pop Idol 67
2024 Center in Southeast Asia
307 PDP Series 3 Socialization Webinar - Data Privacy Awareness and Data 89
Protection
308 BNI Named as the Most Trusted Bank in the World Most Trustworthy Companies 80
2024 by Newsweek and Statista for the Bank Category
309 Supporting the Green Transition in the Energy Sector, BNI Holds BEST Event 76
310 September 25, BNI Increases Financial Literacy in Surabaya through Seminars for MSMEs and 88
2024 BNI Agen46
311 September 26, BNI CorpU TV Knowledge Supplement: Knowledge Supplement Webinar - 98
2024 Sharia Pension Fund: Achieving Blessed Welfare in Old Age
312 September 27, 2024 BNI CorpU TV Knowledge Supplement: Building a Culture of Integrity in the 81
Workplace
313 September 29, BNI Records 27% Asset Growth in 5 Years, Supported by Digital Transformation 59
2024 and Expansion Strategic
314 BNI CorpU TV Knowledge Supplement: Global Mindset Webinar #5 - Advanced 88
Risk Management in Global Finance
315 September 30, BNI Brings Indonesian Badminton Athletes to Make History on the Global Stage 57
316 2024 BNI Investor Daily Summit 2024: Accelerating Indonesia's Economic Growth in 82
the Transition Period
317 October 1, 2024 BNI CorpU TV Knowledge Supplement: "SkillUp Program Socialization! (Learn 86
Soft Skills and Hard Skills) & BUMN Learning Festival Program"
318 October 2, 2024 "Money Talks Power Lunch" Digitalization is Getting Faster, BNI is Optimistic 90
that Business Will Continue to Grow Positively
319 Returning to Indonesia LPS Travel Fair 2024 67
320 October 3, 2024 Support Inacraft on October Vol.3, BNI Encourages Young Generation to 80
Become Entrepreneurs
321 Race Talks Series: "Future Generation of Credit Retail Experience" 76
322 Increase Accessibility of International Services, BNI Relocates KLN Singapore to 67
Strategic Location at Raffles Place
323 October 4, 2024 BNI Spreads Attractive Promos at #DiIndonesiaAja LPS Travel Fair 2024 89
324 October 5, 2024 Happy Kuningan Day 80
325 October 7, 2024 BNI Singapore's Milestone "Inspiring Tracks of Achievement and Growth 76
326 Time to Invest for Mutual Prosperity 88
327 October 8, 2024 BNI Investor Daily Summit 2024: Optimism Amidst Various Global Challenges 98
328 October 9, 2024 BNI Expands Business in Tourism and Health Sectors, Encourages Economic 81
Growth
329 Supporting Customer Business Growth, BNIdirect Presents Latest Features 59
330 BNI Investor Daily Summit 2024 BNI and Prabowo's Emotional Memories: A 88
Family Legacy That Continues
331 October 10, 2024 SkillUp Program! Learn Foreign Languages "The Importance of Foreign 57
Language Proficiency in Enhancing Global Careers"
332 October 11, 2024 Shopping for Anything Becomes Easier with 0.5% Installments on BNI Credit 82
Cards
333 Investor Daily Summit 2024 Lo Kheng Hong Reveals 6 Ideal Criteria for Stocks 86
Worth Buying, BNI on the List
334 Investor Daily Summit 2024 BNI Strengthens Smart City Services to Attract 90
Investment in the Regions
335 October 13, 2024 BNI Investor Daily Summit 2024 BNI Director Shares Tips on Choosing 67
Investments According to Risk Profile
336 25 Years of GarudaMiles BNI and Garuda Indonesia Offer Bonuses of up to 80
25,000 GarudaMiles for Garuda BNI Credit Card Holders
337 October 14, 2024 5,000 wondr 5K Participants Enliven the wondr Jakarta Running Festival 2024 76
338 BNI and BNI Partners Win a Series of Awards at the 2024 BUMN Champion 67
Partner Event
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339 October 16, 2024 Educating Trisakti Students, BNI Reminds of the Importance of Personal Data 89
Protection
340 BNI and Bluebird Strengthen Payment Digitalization with QRIS across the 80
Bluebird Fleet
341 BNI CorpU TV Knowledge Supplement: Potential for Indonesian SME Exports to 76
the Land of the Kangaroos, Australia with Atdag Canberra & Xpora”
342 October 17, 2024 BNI and BPJS Kesehatan Expand Cooperation to Improve National Health 88
Services
343 BNI Most Transparent Company According to CNBC's 2024 GCG Award with the 98
Attorney General's Office
344 October 18, 2024 Easier, Company Guidelines Can Be Accessed Via Mobile Phones 81
345 October 20, 2024 BNI CorpU TV Knowledge Supplement: Accurate Execution of Managing BNI 59
Agent 46
346 October 23, 2024 BNI CorpU TV Knowledge Supplement: Introducing the New Integrated Digital 88
Platform BNIdirect
347 Click and Collect at Watsons ID Discount IDR 25K 57
348 Achieving 6th Rank of Largest Tax Paying SOEs in 2023, BNI is Optimistic to 82
Continue Contribution to the Country
349 October 25, 2024 BNI Partners with KinderCastle to Open Daycare for Employees 86
350 Shopping for Anything Becomes Easier with 0% Installments on BNI Credit 90
Cards
351 Digitalization Boosts Operational Income, BNI Profit Reaches IDR 16.3 Trillion in 67
Q3-2024
352 October 29, 2024 Encouraging Innovative Collaboration in the Financial Services Industry, BNI 80
Ventures Brings 10 Axel Arc Startups to Tech in Asia Conference 2024
353 October 30, 2024 WDC Newsletter August & September Wrap up - Vol 8 Issue October 76
354 Exceeding Industry Average, BNI Mortgage Distribution Grows 13% in Q3-2024 67
355 October 31, 2024 Competing for a Total Prize of US$2 Million, World Elite Golfers Enliven BNI 89
Indonesian Masters 2024
356 BNI Presents Digital Financial Solutions at Universitas Negeri Gorontalo 80
357 Realization of Collection & Distribution for the Period of January to September 76
2024
358 BNI Investor Daily Summit 2024: BNI Encourages Business Competitiveness 88
with AI and Cloud-Based Digital Transformation
359 November 1, 2024 BOD-2 Leaders Development Mission: "Strategic People Leaders with Core 98
Values AKHLAK"
360 November 2, 2024 Chairman of Commission XI Misbakhun Appreciates BNI's Digitalization and 81
Performance
361 BNI Distributes Supply Chain Financing for Bumi Serpong Damai Partners 59
362 November 4, 2024 BNI CorpU TV Knowledge Supplement: Wellbeing Parenting Series: "The 88
Importance of Routines in Children's Lives"
363 November 5, 2024 Transformation of Branch Office Services, BNI Inaugurates the First Super 57
Flagship in Bandung
364 BNI Hi-Movers Compete in Innovation Creative at BINNOVA 2024 82
365 November 7, 2024 Present at Indonesia Week Hong Kong 2024, wondr by BNI Gets Closer to the 86
Indonesian Diaspora in Hong Kong
366 Through the Digital Financial Ecosystem, BNI Supports the National Nutrition 90
Agency to Distribute Free Nutritious Food
367 November 8, 2024 Increasing Digital Literacy, BNI Invites UKSW Salatiga Students to Become a 67
Financially Smart Generation
368 November 9, 2024 BNI Digital Banking Cafe Present in Bali, Enjoy the Beauty of Mount Batur While 80
Making Transactions
369 November 10, 2024 Reformasi Run on Heroes' Day, wondr by BNI Presents in Senayan 76
370 November 11, 2024 Supporting Unlimited Creativity, wondr by BNI Presents Pop Culture 67
Performance at Indonesia Comic Con 2024
371 BNI CorpU TV Knowledge Supplement: “Indonesian SME Export Potential to 89
the Land of the Blue Dragon, Vietnam with Hanoi Trade Attaché & Xpora”
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372 November 12, 2024 Indonesian Consulate General Names BNI as the Best Bank Serving Diaspora in 80
Hong Kong
373 Get Cash Rewards Up to 3.5 Million by Referring BNI MAPCLUB Credit Card 76
374 BNI Obtains USD 600 Million Loan Facility from 6 Foreign Banks 88
375 Shopping Anything is Easier with 0% Installments on BNI Credit Cards 98
376 November 13, 2024 CULTURE FEST 2024 81
377 Supporting Indonesia Fintech Summit 2024, BNI Encourages Digital Financial 59
Literacy and Inclusion
378 BNI CorpU TV Knowledge Supplement: Next Gen BNI Ecosystem: Optimizing 88
Business Potential Through Digital Ecosystem Solutions
379 BNI Culture Fest 2024, Transformation in Building Work Culture and 57
Performance
380 November 14, 2024 BNI CorpU TV Knowledge Supplement: Stress Management to Increase 82
Productivity - Stress-Free Tips & Tricks in the Workplace
381 BNI's Digitalization and Expansion Abroad Receive Praise from DPR Members 86
382 November 16, 2024 Supporting the World of Education, BNI Hands Over Teacher Training and 90
Financial Literacy Certificates for Students
383 November 18, 2024 Wellbeing Series Talkshow 2024 - Workplace Mental Health: How Are You 67
Really? with Naluri Coach
384 November 19, 2024 Complete the Dukuh Atas-Sudirman TOD Ecosystem, BNI Inaugurates Naming 80
Rights "Stasiun Dukuh Atas BNI" LRT Jabodebek
385 November 20, 2024 BNI Optimizes Digital Services to Make it Easier for Manulife Customers to Pay 76
Premiums
386 November 21, 2024 Learn the Potential of QIOS46 Business (BNI Agen46 and Toko Mandiri 76
Indogrosir)"
387 November 22, 2024 Pocketed Gold Rank ASRRAT for 4 Consecutive Years, Proof of BNI's 67
Commitment to Implementing Sustainable Finance
388 Strengthening Commitment as Agent of Development, BNI Collaborates with 89
Batumbu to Expand Financing Access for MSMEs
389 "Learning the Potential of QIOS46 Business (BNI Agen46 and Toko Mandiri 80
Indogrosir)"
390 November 25, 2024 Consistently Improving the Quality of GCG Implementation, BNI Again Wins the 76
Title of 'The Best Overall in Corporate Governance'
391 November 27, 2024 BNI Wins the Title of "The Most Trusted Companies" at the 2024 Corporate 88
Governance Perception Index Award
392 November 28, 2024 Supporting the Success of the 2024 Simultaneous Regional Elections, BNI 98
Closes All Branch Offices
393 Webinar Digital Trend and Skill Series #6: Cyber Security Insights and Strategies 81
for Safer Tomorrow
394 Presenting a New Concept, BNI Emerald Center Pamper Premium Customers 59
395 Beginner Content Creator Class - Step by Step Introduction to Content Creation 88
396 BNI Gets Closer to Loyal Merchants Through "BNI Wonderful Movie Day 2024" 57
397 November 29, 2024 WDC Monthly Newsletter October Wrapped Up 82
398 BNI Mastercard World Comes with New Design and Features, Healthier Life, 86
More Exciting Traveling
399 November 29, 2024 E-Book “Transform or Disappear” – Provisions for Hi-Movers Towards the 90
Future!
400 Make Your Wishes Come True with wondr by BNI 72
401 Becoming a Debtor's Strategic Partner, BNI Affirms Commitment to Encourage 65
Green Transition at COP29 Azerbaijan
402 Winning Best Employer Brand on LinkedIn Talent Awards Indonesia 2024, BNI 34
Leads the Future of Work
403 December 2, 2024 World Badminton Stars and Sheila on 7 Enliven wondr byB NI BrightUp Cup 56
2024
404 Royke Tumilaar CEO of The Year 2024, Becomes an Influential Figure in the 88
Indonesian Banking Industry
405 Shopping for Anything Becomes Easier with 0% Installments on BNI Credit 98
Cards
406 December 5, 2024 BNI Ventures Partners with IPB to Develop Startup Ecosystem 81
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No. Date Headline Accesses/
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407 December 6, 2024 Present in Borobudur, BNI Promotes Nusantara Culture Through Plataran 59
Xtravaganza
408 BNI and Bumi Siak Pusako Collaborate to Provide Employee Retirement 88
Solutions
409 BNI Blocks 4,249 Accounts Indicated as Online Gambling 57
410 Recognized as a Global Bank, BNI Wins 2 Prestigious International Awards from 82
Corporate Treasurer
411 December 9, 2024 Supporting Financial Inclusion, BNI Participates in Celebrating International 86
Disability Day 2024
412 December 10, 2024 BNI Becomes Main Partner for Upper-Class Customers to Manage Wealth 90
413 Through Diaspora Loan, BNI Helps Indonesian Diaspora in Hong Kong Upgrade 72
414 December 12, 2024 Becoming the Best Bank in the Rupiah Money Market to Inclusive Financing, 65
BNI Wins 5 Awards from Bank Indonesia
415 BNI's Efforts to Support the Government in Achieving Net Zero Emissions 2060 34
416 Supporting Sugar Self-Sufficiency 2028, BNI and Sugar Synergy Nusantara 56
Cooperates to Distribute KUR to Sugarcane Farmers
417 December 13, 2024 Commitment to Implement Good Corporate Governance 54
418 December 16, 2024 Innovative in Campus Services, BNI Wins Diktisaintek Award 67
419 December 17, 2024 BNI Supports Healthy Lifestyle Through Employees' Cycling Culture 71
420 Retirement is Not the End of Productivity, but the Beginning of New 40
Opportunities
421 December 18, 2024 BNI Moves Quickly to Distribute Aid to Sukabumi Disaster Victims 45
422 December 19, 2024 Webinar "Education Equal to Work: People with Disabilities Become BNI 59
Agen46"
423 December 20, 2024 Increase Coffee Farmer Productivity, BNI Equatorial Coffee Exploration Present 88
in Temanggung
424 December 20, 2024 Supporting the Work of the Disabled, BNI Head Office Displays Paintings by 7 57
Young Visual Artists
425 December 21, 2024 Consistently Implementing Information Transparency, BNI Wins Informative 82
BUMN from the Central Information Commission
426 December 21, 2024 BNI Provides Explanation Regarding Sritex's Bankruptcy Status 86
427 December 23, 2024 New BNI-MyPertamina Credit Card Product, Buy Fuel and Get Cashback 90
428 December 23, 2024 Supporting MSMEs Go Global, BNI Partners with PT Pos to Strengthen 72
Logistics and Financing Ecosystem
429 December 23, 2024 BNI Prepares IDR19.74 T in Cash to Ensure Comfortable and Safe Transactions 65
during Christmas and New Year
430 December 23, 2024 Journey to Wondrous Hope - Realizing a Bright Future Together 34
431 December 27, 2024 BNI and Bumi Siak Pusako Collaborate to Provide Employee Retirement 56
Solutions
432 December 27, 2024 Royke Tumilaar Creates Innovation Hub in Sarinah, Birthplace of wondr by BNI 54
433 December 27, 2024 Digital Transformation, DPLK BNI Presents New Website 67
434 December 27, 2024 "Early Warning Systems: Detecting and Preventing Liquidity Risks" 80
434 December 31, 2024 Closing 2024, wondr by BNI Users Get Ready to Receive Financial Transaction 89
Reports from wondr Insight
PUBLIC INFORMATION DISCLOSURE Furthermore, BNI actively contributes to improving
financial literacy and empowering Agen46 as a
As part of its commitment to public information network for disseminating information that can
transparency, BNI continuously strives to reach a wide audience. This effort ensures that every
simplify public access to relevant and transparent segment of society, including customers, can obtain
information. BNI leverages various digital platforms information efficiently.
to provide information quickly and effectively,
including raising public awareness through the In every communication, BNI prioritizes
website, developing standard operating procedures transparency and accountability. Through the role of
(SOPs), and integrating digital service features. In the Information and Documentation Management
addition, updates to offline services are also made Officer (PPID), BNI optimally serves the public’s
to complement this accessibility. information needs, in line with the principles of
Good Corporate Governance (GCG).
1026 Transforming the Future, Empowering Indonesia
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Practices Governance Responsibility Commitment Statements
Governance Framework, Management,
and Control of Tax Aspects
In carrying out business activities and banking In addition, BNI also implements an integrated tax
operations in the midst of a highly regulated Information Technology system to help manage
industry, BNI ensures that it carries out management financial information more efficiently. This system
and control of tax aspects as one of the main pillars enables accurate tax recording and reporting, as well
to ensure sustainability and stakeholder trust. As as ensuring the Bank’s consistency and compliance
a corporate taxpayer, BNI is committed to fulfilling with tax regulations and complying with applicable
its tax obligations in accordance with applicable recording rules and regulations. By implementing
regulations both in fulfilling Corporate Income a targeted approach and optimizing digitalization,
Tax obligations and in carrying out its role as a the Bank can maintain the level of compliance
tax withholding agent, and also ensuring that the with applicable laws and regulations so as to avoid
submission of tax obligation documents, including administrative sanctions, such as fines, interest, and
annual and monthly SPTs, to regulatory institutions criminal sanctions due to underpayment.
is carried out on time. Tax management at BNI is
under the supervision of the Director of Finance, In addition to referring to tax laws and regulations in
who periodically reviews the Bank’s tax strategy. Indonesia, BNI’s fulfillment of tax obligations is also
carried out in accordance with the tax jurisdiction
In order to maintain the quality of implementing good in each overseas office network, such as New York
tax governance, BNI has an adequate governance (United States), London (England), Seoul (South
framework, starting from implementing clear tax Korea), Tokyo (Japan), Hong Kong, Australia, the
policies and procedures and including guidelines Netherlands, and Singapore through the Foreign
regarding tax reporting, fulfilling tax obligations, Office (KLN).
and managing tax risks. In implementing the
management of tax obligations and monitoring Further discussion regarding the fulfillment of BNI’s
and controlling taxes, BNI has established a tax obligations has been described in detail in the
comprehensive and structured process, such as: Bank Performance Analysis and Discussion Chapter,
1. Instilling a tax approach in the Bank through Tax in the Taxation Sub-chapter: BNI’s Contribution to
Company Guidelines and collaboration with tax National Development.
application service providers for deposit and
reporting systems that are directly connected Legal Cases Related to Taxation
to the tax authorities. BNI also increases tax In the 2015 tax year, there was 1 (one) tax problem
awareness through training and socialization. faced by BNI, as has been disclosed in detail in the
2. Identify, manage, and monitor tax risks by carrying legal cases section, tax cases sub-section. However,
out continuous monitoring and reconciliation. this problem has no impact on the sanctions
imposed by the relevant authorities on BNI.
In 2024, there were no cases of tax problems faced
by BNI.
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Anti-Money Laundering Program, Counter
Terrorism Financing, and Prevention of
Funding for the Proliferation of Weapons of
Mass Destruction (APU, PPT, and PPPSPM)
Along with the development of the era of globalization responsible for implementing the APU PPT and
and advances in increasingly complex information PPPSPM Programs. RCO has the function of
technology, BNI realizes that the business risks it supervising the implementation of the APU PPT
faces are increasingly diverse, so appropriate and and PPPSPM Programs in each Branch Office under
careful risk mitigation steps are very necessary, the management of each region and is tasked with
especially in formulating strategies for handling ensuring that branch operational activities are
the risks of money laundering, terrorism financing, carried out in accordance with the implementation
and funding the proliferation of weapons of mass of the APU PPT and PPPSPM Programs.
destruction.
APU, PPT, and PPPSPM Policies and
To prevent misuse of the banking system by Procedures
irresponsible parties as a means of committing The Bank continues to strive to raise awareness
criminal acts of money laundering and terrorism of all employees at every level of the organization
financing, BNI always carries out banking to have a strong commitment to combating TPPU
operational activities by prioritizing the principle of TPPT and PPPSPM practices or other financial crime
prudence, and is always committed to improving threats that have a negative impact on BNI’s integrity
the quality of the implementation of the APU PPT and can threaten the national and international
and PPPSPM programs, which are in line with POJK financial system. Accordingly, BNI consistently
No. 8 of 2023 concerning Implementation of Anti- builds a strong risk culture, one of which is through
Money Laundering Programs, Counter Terrorism the implementation of the APU, PPT, and PPPSPM
Financing, and Prevention of Funding for the programs so that the Bank can avoid the risks of
Proliferation of Weapons of Mass Destruction in misuse of Bank products and services as a medium
the Financial Services Sector, as well as applicable for money laundering and terrorism financing
related provisions and legislation, including the and funding the proliferation of weapons of mass
implementation of APU, PPT, and PPPSPM programs, destruction.
which refer to International Best Practices, and Bank
Business Plans. As a form of the Bank’s commitment to building
a national financial system with integrity, BNI has
In addition to carrying out obligations, the APU & specifically designed policies and procedures
PPT program implemented within BNI also shows related to the implementation of the APU, PPT, and
BNI’s commitment as a Financial Services Institution PPPSPM programs, which have been stipulated
(LJK) in building a healthy and sustainable financial through the Board of Directors’ Decree No. KP/369/
industry ecosystem that is free from all forms DIR/R dated August 23, 2024. The preparation of
of money laundering, terrorism financing, and internal guidelines and policies certainly does not
proliferation funding. To prevent the practice of only consider the Bank’s business needs but is
Money Laundering Crimes (TPPU) and Terrorism also aligned with relevant laws and regulations. In
Financing Crimes (TPPT), which are categorized general, the contents of policies and procedures
as transnational crimes and therefore require related to the implementation of BNI’s APU, PPT,
extraordinary efforts in handling them, BNI is and PPPSPM programs are based on 5 (five) main
very careful in measuring AML & PPT risks at the pillars, which are priorities in POJK No. 8 of 2023,
customer level (customer risk rating) as well as namely:
individual Risk Assessments (IRA). 1. Active supervision of the Board of Directors and
Board of Commissioners;
To support the effective implementation of the 2. Policies and Procedures;
APU PPT and PPPSPM programs, BNI has a 3. Internal Control;
Special Work Unit (UKK) and Regional Compliance 4. Management Information System; and
Officer (RCO) in all Regional offices, which are 5. Human Resources and Training.
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APU, PPT, and PPPSPM Organizational Structure
BNI appointed the Compliance Division as UKK, which is responsible for ensuring the Bank’s compliance
with APU, PPT, and PPPSPM regulations and is tasked with carrying out regular risk assessments to identify
and manage potential risks that may arise.
The organizational structure of APU, PPT, and PPPSPM, which is in effect as of December 31, 2024 can be
described as follows:
Compliance Division
Overseas Network Anti Money
Compliance Compliance GCG &
& Subsidiaries Laundering &
Assurance & Assurance & Compliance Data Protection
Compliance Advisory Counter Terrorism
Advisory Advisory Management Department
& Supervision Financing (AML
1 Department 2 Department Department
Department CTF) Department
Overseas
Compliance Compliance AML CTF GCG &
Network & Data Protection
Assurance & Assurance & Development & Compliance
Subsidiaries Strategy & Policy
Advisory 1 Advisory Supervision Management
Compliance
Advisory &
Supervision
AML CTF
Regional Data Protection
Transaction
Compliance Officer Implementation
Analysis
Sanctions
Filtering
Team
APU, PPT, and PPPSPM Manager Profile 5. Building awareness of understanding of APU
The profile of the Compliance Division Leader PPT to all lines of the BNI organization.
who is assigned as UKK for Managing APU, PPT, 6. Identify and analyze transactions that meet
and PPPSPM has been described in detail in the suspicious criteria based on financial transaction
Corporate Governance Chapter, Compliance analysis reports from related work units and/or
Function Sub-Chapter in the description entitled based on the results of monitoring carried out
Profile of the Compliance Division Head. based on the system.
7. Manage the preparation and submission of
Duties and Responsibilities of APU, PPT, and Suspicious Financial Transaction Reports (LTKM),
PPPSPM Managers Cash Financial Transaction Reports (LTKT),
Duties and responsibilities of the BNI UKK Head Transaction Reports to and from Overseas (LTKL),
Office, cq. The Compliance Division regarding the SIPESAT Reports, Information System Reports
implementation of the APU, PPT, and PPPSPM for Suspected Terrorism Financing (SIPENDAR),
Programs are: and other reports in accordance with the criteria
1. Develop and manage policies and guidelines set out in the provisions applicable to PPATK.
for implementing the Principles of Recognizing 8. Monitor and supervise the implementation of
Service Users (PMPJ)/Know Your Customer APU PPT in all domestic branches and related
(KYC), Anti-Money Laundering (APU) Programs, Units/Divisions.
and Counter Terrorism Financing (PPT) at BNI.
2. Provide compliance opinions/advice regarding Implementation of the APU, PPT, and PPPSPM
the implementation of PMPJ and APU PPT. Programs in 2024
3. Develop and ensure the adequacy of systems In 2024, BNI has implemented various sustainable
and mechanisms that support PMPJ and APU initiatives and improvement efforts to strengthen the
PPT. realization of the APU, PPT, and PPPSPM programs,
4. Conduct socialization regarding PMPJ and APU including the following:
PPT provisions. 1. Bank Risk assessment of TPPU, TPPT and/or
PPSPM using a regular risk-based approach
(RBA) that is periodically reviewed.
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2. Active Supervision of the Board of Directors ensuring the Potential Customers/Customers/
and the Board of Commissioners is necessary Beneficial Owner (BO)/Walk in Customers
in creating effectiveness in the implementation (WIC) is out of the list of suspected terrorists
of APU, PPT, and, PPPSPM Program, since the and terrorist organizations (DTTOT) and/
role of the Board of Directors and the Board or the list of weapons proliferation of mass
of Commissioners will affect the achievement destruction (DPPSPM); and other watchlist
level of organizational objective. The active lists (OFAC List, UN List);
supervision also applies to BNI wide network c. The Implementation of the APU, PPT, and
across all branches and subsidiaries under the PPPSPM Programs based on a Risk-Based
same Financial Conglomerate. The forms of Approach;
active supervision by the Board of Directors and d. Procedures for Customer Profile and
the Board of Commissioners includes: Transactions Monitoring;
a. The approval by the Board of Directors on e. The implementation of Fund Transfer
the designation of the Compliance Division Procedures;
as a Special Work Unit (UKK) that responsible f. Administrating Customer Documents and
for implementing the APU PPT and PPPSPM Transactions;
Programs; g. The Implementation of APU, PPT, and
b. The approval by Board of Directors and the PPPSPM Programs across Branches and
Board of Commissioners for the APU, PPT, Subsidiaries Networks under the same
and PPPSPM; Financial Conglomerate;
c. Evaluate the Policies and Procedures for h. Internal control; and
implementing the APU, PPT, and PPPSPM i. Human Capital and Training.
programs; j. Maintenance and updating of DTTOT
d. Periodic reports (monthly, quarterly and semi- & DPPSPM for the needs of screening
annually) regarding reporting obligations and prospective customers and BNI customers;
implementation of the APU, PPT, and PPPSPM k. Obligation to ensure that Supporting
Programs to the Board of Directors and the Professional Services have implemented
Board of Commissioners; APU, PPT, and PPPSPM programs, and are
e. Board of Directors approval of the Plan and registered in the reporting information system
Realization Report on Updating Customer managed by PPATK;
Data; l. Pre-employee screening procedures for
f. Meeting of the Board of Directors and the permanent and non-permanent employees up
Board of Commissioners to discuss the to 1 (one) level below the Board of Directors
implementation of the APU, PPT, and PPPSPM and Board of Commissioners, as well as
Programs. Know Your Employee for permanent and non-
permanent employees, Board of Directors
3. There are Policies & Procedures prepared and Board of Commissioners;
by the Compliance Division and periodically m. Customer Profile and Transaction Monitoring
reviewed/updated/ improved in accordance Procedures; and
with applicable regulations. To strengthen the n. Implementation of APU, PPT, and PPPSPM
implementation of the APU, PPT, and PPPSPM Programs in the Office Network and
programs, procedures for each banking product Subsidiaries in the Financial Conglomeration;
and activity are also regulated in procedures for 4. Effective internal control in and the APU PPT and
implementing APU, PPT, and PPPSPM, in order to PPPSPM implementation, carried out by:
identify and assess the risk of money laundering a. Having adequate APU, PPT, and PPPSPM
crimes and/or terrorist financing crimes for policies and procedures as well as internal
each product and activity. To ensure that the monitoring;
implementation of the APU, PPT, and PPPSPM b. Having clear authorities and responsibilities
programs is running as it should, supervision is for work units related to the APU, PPT, and
carried out by the Compliance Division. Policies PPPSPM programs, either through the first
and procedures for implementing the APU, PPT, line of defense (risk taking units), second line
and PPPSPM programs include, among other of defense and third line of defense; and
things, regulating: c. Conducting inspections by the Internal
a. Active supervision of the Board of Directors Audit to ensure the APU, PPT, and PPPSPM
and the Board of Commissioners; Programs are effectively implemented.
b. Customer Due Diligence Procedures (CDD) d. Follow up on all internal and external audit
and/or Enhanced Due Diligence (EDD) against results related to the implementation of APU,
Prospective Customers/Beneficial Owners PPT, and PPPSPM in accordance with the
(BO)/Walk in Customers (WIC), including specified time; And
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e. Improving the quality of customer data and Pre Test and Post Test for all participants,
reporting analysis to regulators in accordance Learning Videos, Webinars and Podcasts;
with regulations. ii) Face-to-face training, that is training
provided to Prospective New Employees
5. Information Management System to optimize (ODP), certain divisions/units (including
APU, PPT, and PPPSPM transaction monitoring operational, IT, Custody, overseas
program, BNI has been developing information business, Cross Border Correspondent
system technology, including: [ACGS B.4.1] Banking).
a. Improving the systems and supporting b. Supervision and Socialization of the APU, and
applications for Anti Money Laundering PPT Program at sampled Branch (based on the
Detection System, Filtering & Screening results of the Branch Risk Rating assessment),
Terrorist (DTTOT List), PEP Screening related Units and Divisions.
Detection and Customer Due Diligence (CDD) c. Implementation of APU, PPT, and PPPSPM
Risk Scoring, as a batch or real time, in the refreshment programs for the Board of
BNI AML System. The BNI AML System is Commissioners and the Board of Directors of
used to support a better Know Your Customer BNI as well as Subsidiary Companies.
(KYC) Principle, particularly in detecting/ d. Increasing employee awareness and
monitoring customer transactions that competency by delivering reminder letters
have suspicious patterns on behavior and regarding typologies, the latest modes and
transaction for money laundering, and the lessons learned related to APU, PPT, and
financing of terrorism, and the financing of the PPPSPM to all Branch Offices, Regions,
proliferation of weapons of mass destruction. Divisions, Units and Units.
b. Developing and improving the Suspect
Account to Verify (SAV) system. 7. Implementing programs to improve the
c. Developing a Walk in Customer application quality of customer data by applying the
system. Completeness, Consistency and Composite
d. Developing a Politically Exposed Person (PEP) methods to strengthen the Single Source of Truth
data utilization PPATK application. (SSOT) aspect through customer data quality
e. Developing a KYC on Board application to filter improvement programs, such as, improving data
and screen prospective customers against the governance policies, implementing the Data
Terrorist Data/Terrorist List (DTTOT), the List of Quality Index (DQI) and implementing Master
Proliferation of Weapons of Mass Destruction Data Management towards creating a Single
(PPSPM), PEP List, OFAC List, UN List and View of Customer;
Fraudulent List.
f. Developing an internal application system 8. Establish and foster active cooperation
to support the reporting obligations in and coordination with regulators and Law
accordance with the PPATK GoAML reporting Enforcement Officials, especially in fulfilling
format and requirements. requests for customer data and/ or information
g. Developing the GoAML interface system to as well as providing information in efforts to
support the reporting obligations that have prevent and eradicate the crime of money
been adjusted to the GoAML provisions. laundering, preventing the financing of terrorism
h. Developing PPATK’s Suspected Terrorism and preventing the financing of the proliferation
Financing Information System (SIPENDAR); of weapons of destruction. Bulk;
i. Developing Filtering & Screening Terrorist
(DTTOT List), PEP Screening Detection for 9. Implementation of the APU, PPT, and PPPSPM
digital account opening. Programs in Subsidiary Companies and Foreign
Offices. As a form of responsibility for Banks
6. Human Capital and Training that have office networks both at home and
BNI conducts training, socialization and reminder abroad as well as within the framework of the
of the implementation of APU, PPT, and PPPSPM BNI Financial Conglomeration, to ensure that
Programs to officials and/or for all employees the implementation of APU, PPT, and PPPSPM
continuously. The training methods are as is effective, the Compliance Division also
follows: supervises the implementation of the APU PPT
a. Training, both in person or virtually, including: and PPPSPM Programs through:
i) Electronic/Online base training, that is a. Discussion Forum for the Board of Directors
training through APU PPT and PPPSPM and Board of Commissioners regarding the
e-Learning on BNI Smarter, with a implementation of the integrated APU, PPT,
minimum passing grade, equipped with and PPPSPM Program;
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b. Monitoring the implementation of the APU, Legal Cases Related to APU, PPT, and PPPSPM
PPT, and PPPSPM Programs for Subsidiaries in 2024
and Foreign Offices through regular periodic In carrying out its operational activities, BNI ensures
reports and providing feedback on the reports that it always obeys and complies with the laws
submitted; that apply to the financial services sector, especially
c. Implementation of supervision in the form the banking industry. Through the implementation
of One on One meetings to discuss the of the APU, PPT, and PPPSPM programs, which
implementation of the APU, PPT, and PPPSPM are regularly disseminated to employees and
Programs for Subsidiaries and Overseas customers, BNI avoids all forms of criminal acts of
Offices on a quarterly basis; and money laundering and terrorism financing, as well
d. Review of the Foreign Office’s APU, PPT, and as funding the proliferation of weapons of mass
PPPSPM program policies and procedures in destruction.
accordance with applicable regulations.
Financial Integrity Rating on Money
10. Play an active role in work programs or activities Laundering and Terrorism Financing (FIR on
organized by the regulator, as follows: ML/TF)
a. Arranging training programs with the FIR on ML/TF is an assessment by the Financial
Human Capital & Compliance Director Transaction Analysis Reporting Center (PPATK)
Communication Forum (FKDKP) regarding on the integrity and effectiveness of the reporting
APU PPT and PPPSPM for banking circles so party in carrying out the APU, PPT, and PPPSPM
that there is a same playing field/a common programs, which include aspects of commitment,
understanding in implementing the APU PPT implementation, and compliance. In 2024, BNI
and PPPSPM provisions. obtained an FIR on the ML/TF Score of 9.03 in the
b. Joined in the Collaborative Analysis Team Very Good Category (FIR Highest Score on ML/TF on
(CAT) in preparation for the General Election KBMI 4).
(Pemilu) and regional elections (Pilkada) in
order to realize honest, fair, integrity, and APU, PPT, & PPPSPM Work Plan for 2025
accountable elections and regional elections. In 2025, BNI has established a work plan to support
c. Coordinating in the implementation of the 22 the implementation of the APU, PPT, and PPPSPM
Years APU PPT Indonesia National Movement Programs with the following strategic priorities:
(“Gernas 22”), which carries the theme: 1. Increase employee awareness and competence
“22 Years together, 2 Decades Stronger, regarding the implementation of APU, PPT, and
Excellence in Every Step”. PPPSPM;
d. Involved in the PPATK Public Private 2. Improving customer data quality through
Partnership (PPP) for the investment fraud customer data quality improvement programs,
typology and acted as co-leader in the PPP e.g., improving data governance policies,
team for the Green Financial Crime (GFC) implementing the Data Quality Index (DQI), and
typology. implementing master data management towards
e. Conduct education and provide financial creating a Single View of Customer.
literacy to internal and external parties 3. Updating internal policies and procedures in
regarding awareness of the practice of buying accordance with applicable regulations.
and selling accounts in order to contribute to 4. Developing the BNI AML System and other
the eradication of online gambling. applications to support the optimization of APU,
f. Carry out monitoring (cyber patrol) on online PPT, and PPPSPM implementation;
gambling websites that use BNI accounts. 5. Improve the quality of reporting analysis to
g. Prepare APU PPT and PPPSPM Certification regulators in accordance with provisions;
Modules based on OJK’s SKKNI, together 6. Follow up on all internal and external audit
with FKDKP. results related to the implementation of APU,
PPT in accordance with the specified time;
7. Actively coordinate with Regulators and Law
Enforcement Officials in fulfilling requests for data
and providing information in efforts to Prevent
and Eradicate Crimes of Money Laundering and
Counter Terrorism Financing.
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Practices Governance Responsibility Commitment Statements
Anti-Corruption
Policy
BNI reaffirms its unwavering commitment to 3. To promote anti-fraud awareness, BNI organizes
anti-corruption policies by ensuring that all of its regular initiatives for all employees and
activities strictly adhere to prevailing laws and subsidiaries. These activities include webinars,
regulations and uphold the principles of sound socialization programs, and campaigns on BNI’s
corporate governance. As a demonstration of this official social media channels.
commitment, the Board of Commissioners, Board 4. BNI acknowledges employees who actively
of Directors, and all BNI employees annually sign contribute to fraud prevention efforts, fostering a
an Integrity Pact. This pact embodies a shared culture of appreciation for integrity in maintaining
commitment to fostering a corruption-free work a deviation-free workplace.
environment. Furthermore, all BNI stakeholders are
required to sign the Integrity Pact and are provided These initiatives underscore BNI›s dedication to
access to the Whistleblowing System (WBS) for creating a work environment free from corruption,
reporting violations. fraud, bribery, and gratification.
BNI enforces stringent sanctions against employees Anti-Corruption Training and Socialization
found violating anti-corruption policies or engaging for Employees
in corrupt practices, including gratification and BNI remains steadfast in its efforts to ensure that
bribery. Through these measures, BNI aims to all employees have access to the training and
safeguard the trust of shareholders, stakeholders, certifications necessary to cultivate a workplace
and the broader community. culture free from corruption, gratification, and
bribery. BNI consistently involves its workforce
Programs and Procedures to Combat in various training programs to enhance their
Corruption, Fraud, Bribery, Gratification, understanding and commitment to anti-corruption
and/or Improper Compensation [ACGS B.4.5] initiatives. These programs include the Anti-
To reinforce its commitment to good governance and Corruption Facilitator Training (PAKSI) and
maintain integrity across all operational levels, BNI certification for the Anti-Bribery Management
has developed and implemented comprehensive System (SMAP) under ISO 37001:2016 standard,
programs and procedures to address corruption, and 3 (three) webinars, E-Learning modules and
fraud, bribery, gratification, and/or improper the Daily Exercise Employee Program (DEEP46),
compensation. Key initiatives include: conducted on June 8 - July 3, 2024. BNI hosted these
1. BNI has established the Gratification Control sessions featured anti-gratification materials as part
Unit (UPG) and manages the Anti-Bribery of the broader anti-fraud awareness initiative for
Management System (SMAP), which serve as new employees. In addition, BNI routinely conducts
the cornerstone of BNI anti-corruption program. socialization programs on gratification control and
Policies on gratification and bribery are detailed anti-bribery measures to ensure all employees
in the Anti-Gratification and Anti-Bribery understand and apply sound governance principles
Guidelines. in their daily work activities.
2. BNI imposes firm penalties, including termination
of employment (PHK), on employees involved
in gratification, bribery, or fraud, to deter
misconduct and uphold corporate integrity.
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In 2024, BNI successfully increased employee 5. Dissemination of information through posters,
participation in the following key activities: videos, digital banners, videotrons, BNI website,
1. Mandatory e-Learning Program on Gratification national mass media, and BNI Forum related
Control and SMAP through BNI’s learning to anti-gratification, SMAP, and corruption
management system (BNI Smarter) attended by prevention guidelines.
26,352 employees. 6. Implementation of the Compliance Forum event
2. Socialization and awareness raising on anti-fraud with the theme “Realizing an Anti-Corruption
and anti-gratification to employees and other Culture Through Planting Integrity Values” which
stakeholders. invited speakers from the KPK and was attended
3. Socialization of Gratification Control and by all levels of Directors, Commissioners,
SMAP to Outsourced Personnel, Bina BNI, SEVP BNI, Subsidiaries, PAKSI, API, Millennial
Officer Development Program (ODP) and BNI Gratification Reporters and all BNI employees.
Subsidiaries.
4. Appeal to all employees not to receive or solicit
rewards from third parties, and to read the
Integrity Pact which informs BNI’s commitment
to gratification control.
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Anti-Gratification & Anti-Bribery Policy
In an effort to enforce anti-corruption policies, BNI System Policy (SMAP) No. IN/616/KPN/001 dated
ensures that the business activities carried out July 21, 2022, and Anti-Bribery Management
always comply with applicable laws and regulations System (SMAP) Company Guidelines No. IN/118/
and implement GCG practices under the supervision CMP/006 dated December 27, 2024. The preparation
of the Board of Commissioners. The Bank is also of these policies and guidelines has been aligned
committed to taking firm action against every with the provisions of Law No. 20 of 2001, which is
employee who is proven to carry out business an amendment to Law No. 31 of 1999 concerning the
processes illegally, unethically, dishonestly, Eradication of Corruption Crimes; OJK Regulation
and unprofessionally with the aim of enriching No. 12 of 2024 concerning the Implementation
themselves, which then causes losses for the Bank of Anti-Fraud Strategies for Financial Services
and other stakeholders. Institutions.
BNI’s commitment and consistency in creating BNI’s initiative in increasing employee awareness
business practices that are free from bribery and of anti-corruption practices and culture as well
corruption is realized through the implementation of as preventing gratification is realized through the
the Gratification Control Policy, which all employees implementation of several written policies related to
must pay attention to when working, including preventing corruption and controlling gratification,
submitting reports of acceptance or rejection of including:
gratification via the Gratification Online (GOL)
application. With the existence of an anti-bribery A. Gratification Control Policy
and anti-gratification policy within BNI and a joint BNI’s Gratification Control Policy stipulates,
commitment from all employees, BNI can maintain among other things, that:
the continuity of its business and avoid negative 1. Gratification control is the duty and
impacts such as legal risks, financial losses, negative responsibility of all BNI personnel.
reputation, or loss of customers. Implementing this 2. Prohibition of accepting or giving gratuities
policy can also maintain the Bank’s reputation and that are indicated as bribery, namely:
the trust of all shareholders, stakeholders, and the a. All BNI personnel are prohibited from
wider community. accepting gratuities that are indicated as
bribery, whether in the form of money
In addition to having adequate control policy tools, and/or goods and/or gifts, and are required
the Bank also strives to build a healthy and clean to refuse the gift at the first opportunity by
work culture through obtaining SNI ISO 37001:2016 informing them of the gratification control
certification - Anti-Bribery Management System provisions at BNI. Receipt of gratuities
(SMAP) in the scope of Procurement of Goods and includes those received directly or those
Services, which is then expanded to cover the scope transferred via account or other means.
of the Corporate Credit Segment and BNI Pension b. Upon receipt of gratuities that are forced
Fund Activities. to be accepted, all BNI personnel must
immediately report at the first opportunity
ANTI-GRATIFICATION AND ANTI-BRIBERY to the Corruption Eradication Commission
POLICY PROGRAMS AND PROCEDURES through the Gratification Control Unit
(UPG).
In order to overcome corrupt practices, kickbacks, c. All BNI personnel are prohibited from
fraud, bribery, and/or gratification, all BNI levels giving money and/or gratuities and/or gifts
are required to implement anti-bribery and anti- related to their position and contrary to
gratification programs and procedures as stated in their obligations or duties to civil servants
Gratification Control Guidelines No. IN/709/KPN/002 and state administrators.
dated December 2, 2020, Anti-Bribery Management
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3. Obligation to submit gratification reports: with this policy, the violating party may be subject to
a. All BNI personnel are required to make a sanctions according to the level of the violation and
report regarding rejection or acceptance of will be reported to the relevant parties in accordance
gratification. with applicable law.
b. Recipients who have submitted a
gratification report are free from the threat MONITORING AND ASSESSMENT OF
of criminal acts of bribery as regulated in GRATIFICATION CONTROL BY THE
Law No. 31 of 1999 as amended by Law CORRUPTION ERADICATION COMMISSION
No. 20 of 2001 concerning the Eradication
of Corruption Crimes. In order to increase the effectiveness of gratification
control and prevent the occurrence of bribery
B. Bribery Control Policy practices or other acts of fraud/financial crimes that
BNI’s Anti-Bribery Control Policy stipulates, violate legislation, BNI established a Gratification
among other things, that: Control Unit (UPG), which is placed in the Compliance
1. Maintain Integrity, Professionalism, Banker Division to monitor and ensure that anti-bribery and
Ethics, Transparency, Honesty, Consistency gratification control policies and procedures are
and always adhere to the Law and all applicable works as they should. In accordance with applicable
regulations as well as the Work Culture Values internal regulations, BNI UPG is responsible for
of companies and State-Owned Enterprises. carrying out the following tasks:
2. Must refuse giving and receiving bribes 1. Prepare rules, technical instructions, and
in order to uphold the principles of Good other similar requirements to support the
Corporate Governance and be free from all implementation of gratification control;
forms of Corruption, Collusion and Nepotism. 2. Receive, analyze, and administer reports of
3. All BNI and Subsidiary Company personnel receipt and rejection of gratification. If necessary,
must play an active role in ensuring UPG can ask the recipient of the gratification for
the implementation of the Anti-Bribery information regarding the completeness of the
Management System and must report and gratification report.
take firm action against all forms of violations 3. Forward reports on receipt of gratuities to the
of the Anti-Bribery Policy. Corruption Eradication Committee in accordance
4. Support the independent Anti-Bribery with applicable regulations.
Compliance Function to develop and 4. Submit the results of the management of
encourage continuous improvement of the gratification reports and proposed gratification
Anti-Bribery Management System and provide control policies to management/Board of
strict supervision in the implementation Directors.
phase. 5. Map the vulnerable points for receiving and
giving gratuities
C. Anti-Corruption Control Policy 6. Monitoring and evaluating the implementation
The Anti-Corruption Control Policy at BNI of gratification control at BNI.
stipulates, among other things, that: 7. Carrying out advisory and socialization functions
1. Maintain Integrity, Professionalism, Banker related to gratification control within BNI.
Ethics, Transparency, Honesty, Consistency 8. Coordinate with related units at BNI to carry out
and always adhere to the Law and all applicable their duties and responsibilities as a gratification
regulations as well as the Work Culture Values control unit at BNI.
of companies and State-Owned Enterprises. 9. Store gratification items and/or gratuity gifts
2. Must refuse giving and receiving bribes and forward them to the Corruption Eradication
in order to uphold the principles of Good Commission or convey them back to the reporter
Corporate Governance and be free from all in accordance with the decision issued by the
forms of Corruption, Collusion and Nepotism. Corruption Eradication Commission and/or UPG.
The policies mentioned above are binding and must As part of the implementation of its main duties,
be understood and implemented seriously by all BNI UPG submits quarterly reports regarding the
levels of BNI personnel as part of the Code of Ethics implementation of the Bank Gratification Control
and in order to support the implementation of GCG Program to the Corruption Eradication Commission
principles. If there is a violation or non-compliance (KPK). Furthermore, the Corruption Eradication
Committee (KPK) carried out an assessment of
gratification control based on 6 (six) predetermined
criteria, namely:
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Practices Governance Responsibility Commitment Statements
1. Internal Dissemination
2. External Dissemination
3. Identify risks/prone points for gratification
4. Risk Mitigation
5. Innovation
6. Handling Gratification Reporting
These criteria are the basis for the Corruption Eradication Committee (KPK) in evaluating the effectiveness
of BNI’s gratification control programs and efforts. Thanks to the consistency and shared commitment of all
BNI personnel, in 2024, BNI UPG succeeded in achieving a Very Good rating for the Implementation of the
Gratification Control Program (PPG).
GRATIFICATION REPORTING MECHANISM
To support the effectiveness of reporting gratuities, all BNI employees are required to submit their reports
to BNI UPG via digital reporting media, which has been provided through the Compliance Information
Management System (CIMS) portal with the link cims.bni.co.id. This reporting facility has been integrated
with the Online Gratification (GOL) application from the Corruption Eradication Committee so that the
reporting process is faster, more efficient, and more transparent. Implementation instructions and technical
instructions related to this reporting can be accessed via BNI ePP or BNI Forum.
The explanation of the gratification reporting mechanism is as follows:
Online report via the Compliance
Information Management System
(CIMS) portal within a maximum of KPK
10 working days Decree
Analysis &
Verification
Gratification Classification &
Control Unit Verification by KPK
BNI Hi-Movers CLARIFY TIME
Owned Owned by BNI
by the State or Reporting Party
DECLARATION OF INTEGRITY PACT, CODE 2024 GRATIFICATION REPORT
OF ETHICS, AND ANTI-BRIBERY AND ANTI-
CORRUPTION COMMITMENT In 2024, there were 256 reports of gratification
submitted by BNI employees to BNI UPG. A total
In 2024, BNI has implemented a declaration of an of 44 reports were forwarded to the Corruption
integrity pact, Code of Ethics, and anti-bribery and Eradication Commission as gratification reports
anti-corruption commitments as part of efforts to that must be reported, while the other 212 reports
strengthen a culture of integrity throughout the were included in gratuities that did not have to be
organization. The integrity pact has been signed reported.
by the entire Board of Commissioners, Board of
Directors, and all BNI employees. This integrity pact ANTI-BRIBERY MANAGEMENT SYSTEM
confirms our shared commitment to implementing (SMAP)
ethical principles and ensuring compliance with
applicable laws and regulations. This declaration In addition to gratification control efforts, BNI also
shows BNI’s seriousness in implementing appointed the Compliance Division as the manager
transparent and accountable governance while at of the Anti-Bribery Management System (SMAP).
the same time instilling a sense of responsibility Thus, this effort is in line with BNI’s commitment to
in every individual within the bank to maintain improve integrity and transparency in every aspect
integrity in every aspect of work. This initiative is a of its operations.
strategic step for BNI to strengthen its position as a
bank with integrity and reliability in supporting the
national economy.
2024 Annual Report
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In addition to efforts to control gratification, BNI 3. Technical Guidance on filling out the Corruption
also appointed the Compliance Division as manager Prevention Guide (CEK) for the Corruption
of the Anti-Bribery Management System (SMAP). Eradication Commission (KPK) on the JAGA
Thus, this effort is in line with BNI’s commitment portal (jaga.id) for all Subsidiary Companies at
to increasing integrity and transparency in every BNI on March 18-21, 2024.
aspect of its operations. 4. Socialization of SMAP and Commemoration
of World Anti-Corruption Day (HAKORDIA) to
On August 11, 2020, BNI succeeded in achieving ISO internal and external parties through video,
37001:2016 certification for the scope of Procurement digital banners, and videotrons at the BNI Office.
of Goods and Services. Subsequently, on February 9, 5. Appeal to the Board of Directors, Board of
2022, the scope of this certification was expanded to Commissioners, and all Divisions/Units not
cover the Corporate Credit Segment, and in 2023, the to give/receive gratuities related to religious
certification was again expanded to cover Pension holidays (Imlek, Eid al-Fitr, and Christmas) and
Fund Activities. Achieving this certification shows New Year, which are also broadcast via the BNI
that BNI has successfully managed the gratuity Forum, which can be accessed by all employees
control system, anti-bribery, and whistleblowing as well as BNI stakeholders through posters, the
system in accordance with ISO standards and BNI website, and national mass media.
international best practices. 6. Implementation of the 1st Year 2024 Surveillance
Audit with audit results containing no major or
SOCIALIZATION OF ANTI-GRATIFICATION minor findings, thus showing BNI’s commitment
POLICY, GRATIFICATION REPORTING, AND and consistency regarding the implementation
ANTI-BRIBERY of SMAP.
7. Socialization by the Gratification Control Unit
In order to increase employee awareness in and/or Regional Compliance Officer (RCO),
supporting the government’s corruption prevention including:
and eradication program, BNI regularly conducts a. Sharing Session on Gratification Control and
socialization and provides training for employees SMAP with all Subsidiary Companies (PA)
regarding gratification and anti-bribery through during the PA Workshop as a BNI Financial
various channels, such as webinars, the BNI Conglomerate.
website, and print media. Additionally, BNI also b. Sharing Session on Gratification Control
utilizes internal media, including BNI Forum, BNI and SMAP with all organizations in Regional
Digi-HC, BNI Menyapa email, Instagram Quickpose, Offices and Branch Offices.
and Instagram BNI46, to reach employees and c. Sharing Session on Gratification Control
stakeholders. and SMAP with hibank, which is one of BNI’s
Subsidiary Companies.
Several forms of activities, educational programs, 8. Implementation of the Compliance Forum event
and socialization that have been carried out by BNI on August 14, 2024, with the theme “Creating
UPG in 2024 include: an Anti-Corruption Culture Through Instilling
1. Submission of Gratification Acceptance and Integrity Values,” which invited speakers from
Rejection Report at the BNI Forum. the Corruption Eradication Commission and was
2. Signing of the Gratification & Anti-Bribery attended by all levels of the Board of Directors,
Declaration via the DigiHC application the Board of Commissioners, SEVP BNI,
Subsidiary Companies, PAKSI, API, Millennials
Gratuity Reporters, and all BNI employees.
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Policy for Procurement of Goods
and/or Services
To ensure the smooth execution of its business To ensure the procurement process aligns with
and banking operations, BNI requires goods and/or prevailing regulations, BNI conducts routine audits
services aligned with its needs. These requirements of goods and/or services procurement to confirm
drive BNI to conduct procurement activities in adherence to applicable rules and procedures.
accordance with regulations and internal policies, as
stipulated in the Regulation of the Minister of State- In pursuing best practices in procurement processes,
Owned Enterprises No. PER-02/MBU/03/2023 on BNI has implemented ISO 37001:2016 certification
Guidelines for Corporate Governance and Significant for Anti-Bribery Management Systems (ABMS) and
Corporate Activities of State-Owned Enterprises. ISO 9001:2015 certification for Quality Management
BNI has established a written policy governing the Systems. This demonstrates BNI’s commitment
procurement of goods and/or services, encapsulated to enforcing robust controls against gratuities,
in its Corporate Procurement Guidelines. bribery, and whistleblowing systems, as well as
its adherence to international quality management
By adhering to regulations and internal policies standards established by ISO.
concerning procurement, BNI ensures that every
procurement process is conducted transparently Throughout 2024, BNI remains steadfast in applying
and upholds high accountability standards at these principles to fulfill its goods and/or services
every stage from requirement planning, supplier needs.
selection, to the handover of deliverables. The aim
is to ensure that each step is carried out efficiently, Core Principles of Procurement [ACGS B.4.2]
effectively, and in alignment with good governance Procurement at BNI is grounded in principles
principles, maximizing benefits for both BNI and its designed to ensure that every stage of the process
stakeholders. is conducted in a professional, transparent, and
responsible manner. The application of these core
In demonstrating its commitment to environmental, principles ensures that BNI achieves optimal results
social, and domestic production priorities, as well as by effectively utilizing resources, meeting needs
empowering Micro and Small Enterprises (MSEs), efficiently, and fostering fair and healthy competition.
BNI’s procurement process does not solely focus on By upholding stringent ethical standards, BNI
economic factors. commits to creating a trustworthy, open, and
accountable procurement environment, mitigating
During procurement execution, BNI ensures that potential misuse, and maximizing benefits for all
suppliers adhere to commitments regarding involved parties.
Environmental, Social, and Governance (ESG)
standards. This approach promotes responsible The core procurement principles at BNI are
procurement, enhances transparency, and minimizes articulated as follows:
environmental impact. 1. Efficiency
Procurement must aim to achieve the best and
Regarding the enhancement of domestic product optimal results promptly by utilizing resources
utilization in procurement, BNI supports this prudently, not merely focusing on the lowest
initiative by requiring suppliers to possess Domestic price. Exceptions apply to strategic procurements
Content Certification (TKDN) in compliance with of significant value, where total cost of ownership
applicable regulations. Additionally, BNI empowers (TCO) approaches may be considered.
MSE suppliers to meet its goods and/or service
requirements.
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2. Effectiveness The procurement ethics at BNI include:
Procurement must align with established needs 1. Performing tasks diligently and responsibly to
and deliver maximum benefits in achieving the achieve procurement objectives and ensure
specified objectives. smooth and timely execution.
3. Competitiveness 2. Working professionally and independently while
Procurement must be open to qualified suppliers safeguarding confidential information to prevent
and conducted through fair competition among procurement irregularities.
equivalent vendors, adhering to clear and 3. Avoiding any direct or indirect influence that may
transparent rules and procedures. lead to unhealthy business competition.
4. Transparency 4. Accepting and being accountable for all decisions
All procurement-related information, including made based on written agreements with relevant
administrative and technical requirements, parties.
evaluation methods, evaluation results, and 5. Preventing and avoiding conflicts of interest with
supplier selection, must be accessible to any related parties that may result in unhealthy
interested suppliers. business competition.
5. Fairness and Reasonableness 6. Preventing and avoiding financial wastage and
BNI ensures equal treatment for all eligible leakage.
suppliers during the procurement process. 7. Avoiding and preventing abuse of authority and/
6. Openness or collusion.
Procurement is accessible to all qualified 8. Refraining from offering, promising, or accepting
suppliers. gifts, rewards, commissions, rebates, or any
7. Accountability other compensation from and for anyone related
Procurement must achieve targeted goals and be to procurement activities.
defensible, thereby minimizing the risk of misuse
or deviation. Methods and Mechanisms of Procurement
of Goods and/Services [ACGS: B.4.2]
Ethics in Procurement [ACGS: B.4.2] To achieve efficiency and effectiveness in procuring
BNI firmly establishes procurement ethics for all goods and services, BNI employs various methods
parties involved. These ethics in procurement are tailored to the characteristics and requirements
upheld to promote sound procurement practices, of each project. Procurement processes at BNI
enhance budget efficiency, minimize budget leakage, are conducted through methods such as Open
and ensure a clean procurement process. Tender, Limited Tender, Direct Appointment, Direct
Procurement, and Self-Management. Each method
has specific criteria to ensure alignment with the
objectives and principles of efficient and effective
procurement.
The mechanisms for each procurement method are outlined accordingly:
Goods and Services
Implementation Mechanism
Procurement Methods
Tender Procurement of goods and/or services that are widely announced through mass media
in order to provide opportunities for qualified goods and/or services providers to take
part in the auction.
Limited Tender Procurement of goods and/or services offered to several parties is limited to at least two
bids.
Direct Appointment Procurement of goods and/or services carried out directly by appointing one Goods and/
or Services Provider or appointment through a beauty contest by taking into account the
requirements of Direct Appointment.
Direct Procurement Purchase of goods available in the market, thus the value is based on market prices,
including e-purchasing.
Swakelola Implementation of work done and/or supervised by BNI.
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Practices Governance Responsibility Commitment Statements
Overview of Goods and/or Services Procurement Procedures [ACGS: B.4.2]
Terms The procurement of goods and/or services is governed by both external regulations
and internal provisions (Corporate Guidelines).
Centralisation of Procurement In principle, the procurement process adheres to a centralized system to ensure
efficiency, effectiveness, and security. However, in certain instances, a decentralized
procurement approach may be adopted to optimize the functions and authority of
individual units while providing opportunities for local partners to participate in the
procurement of goods and/or services.
Procurement Strategy 1. Enhancement of management quality
2. Implementation of open contracts and framework agreements to secure the best
pricing
3. Segregation of procurement functions based on the type of work or goods
4. Improvement of vendor management policies, particularly regarding vendor
acquisition based on classification or tiering
5. Digitization of the procurement process.
Separation of Functions Separation of functions between the unit processing procurement and:
1. User Unit;
2. Procurement Unit that carries out the procurement process;
3. Vendor Management Unit that selects potential partners and recommends a list of
procurement participants;
4. Unit that analyzes and prepares price reasonableness (Internal Price Estimate);
5. Unit that drafts contracts;
6. Unit that reviews the completeness of payment document requirements;
7. Unit that supervises and controls the project according to contract documents until
project handover.
Leveling of Deciding Authority The authority to decide on procurement is structured hierarchically, considering the
level of risk and the procurement value, with decision-making conducted through the
Procurement Committee mechanism.
PROCUREMENT THROUGH THE to support its transformation strategy toward digital
ELECTRONIC PROCUREMENT SYSTEM banking, enabling the organization to compete in an
(E-PROC) increasingly digitalized banking industry. The BNI
e-Proc system offers digitization of procurement
The procurement process for goods and/or services processes through modules such as Procurement
at BNI is conducted electronically via a web/ Management, Vendor Management, and Contract
internet-based system utilizing communication Management.
and information technology. Through this policy,
all involved parties, including vendors/prospective The electronic procurement policy through BNI’s
partners, partners/prospective procurement e-Proc is expected to enhance the quality of
participants, and the procurement committee, are procurement process management by ensuring
connected online through an end-to-end platform transparency and accountability, improving
that encompasses partner registration, procurement procurement efficiency, supporting monitoring and
stages, compliance tests, contract signing, and audit processes, and providing real-time and equal
payment processes. access to information for all partners involved in the
procurement process.
The Electronic Procurement System (e-Proc) can be
accessed via the BNI Corporate Website and the link: Since 2018, e-Procurement has been implemented at
[https://e-proc.bni.co.id](https://e-proc.bni.co.id). the Head Office, aiming to integrate and effectively
The design and policies of BNI’s e-Proc system aim monitor all procurement processes conducted there.
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FLOW OF PROCUREMENT PROCESS THROUGH ELECTRONIC PROCUREMENT (E-PROC)
APPLICATION
PARTNER PROCUREMENT E-AUCTION ISSUANCE OF COMPLIANCE
CONTRACT
• Registration • Requirements • Assessment methods • Preparation of
• Filling out • Proposed and HPS draft contracts/
registration form procurement plan • Implementation of agreements
• Registration • Announcement auction • Submission of
and verification • Registration draft to vendor
checklist • DRTU Selection • Final delivery
• OTS • Aanwijzing of contract to Compliance
• Interviews • Technical Evaluation Delivery vendor
• Suggestions • Clarification of Monitoring • Contract
• I ssuance of TDR Financial Structure maintenance
• Reports and data • HPS
requests • Financial Evaluation
• Update and • Clarification (option)
renewal • Compliance checklist
• Vendor • Nominator’s proposal
performance • Rebuttal period
• Letter of Payment voucher Payment
appointment/ SPK
MONITORING
VENDOR
PELAPOR CONTRACT PAYMENT
MANAGEMENT PROCUREMENT MANAGEMENT MANAGEMENT
MANAGEMENT
CERTIFICATIONS RELATED TO THE MANAGEMENT OF PROCUREMENT OF GOODS AND/OR
SERVICES
ISO 37001:2016 Anti-bribery In an effort to enhance integrity and transparency, BNI successfully obtained the SNI ISO
37001:2016 certification for its Anti-Bribery Management System on August 11, 2020,
Management System specifically covering the scope of Goods and Services Procurement. This certification
was renewed on January 1, 2024, and is valid for three years, encompassing the Goods
and Services Procurement Process, Corporate Credit Segment, and Pension Funds. BNI
is committed to conducting all its activities based on principles of accountability and
responsibility, implementing the AKHLAK values as the foundation of corporate governance,
adhering to Principle 46, and complying with BNI’s Code of Ethics and applicable regulations.
As a tangible manifestation of this commitment, BNI strives to:
1. Uphold honest, sincere, and disciplined behavior, and act with consistency and
responsibility;
2. Implement statutory and internal regulations related to the Anti-Bribery Management
System in every action and decision-making process;
3. Take a firm stance against all forms of bribery to establish good corporate governance
and eliminate Corruption, Collusion, and Nepotism (CCN);
4. Actively ensure the implementation of the Anti-Bribery Management System, including
reporting suspected violations of anti-bribery policies in accordance with the mechanisms
in place at PT Bank Negara Indonesia (Persero) Tbk;
5. Accept the sanctions determined by the company if found in violation of the anti-bribery
policy.
To combat CCN (Corruption, Collusion, and Nepotism) practices and bribery, BNI has
designated the Compliance Division as an independent function responsible for developing
and overseeing the implementation of the Anti-Bribery Management System. This unit is
also authorized to take decisive actions against any violations. To ensure the Anti-Bribery
Management System policy is well-received by all internal and external stakeholders,
socialization efforts targeting the BNI environment and other stakeholders remain crucial.
In 2024, BNI successfully maintained its Anti-Bribery Management System Certification after
undergoing a re-certification audit of goods and/or services procurement in 2023.
1042 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
ISO 9001:2015 Quality To improve the quality of the management of Own Estimate Price (HPS) in accordance
with international standards, BNI has successfully obtained ISO 9001:2015 certification in
Management System the field of Quality Management System for the management of Own Estimate Price. This
for Own Estimate Price certification reflects BNI's commitment to being a reliable service provider for customers, by
Section (HPS) offering fair and timely prices, and complying with all applicable laws and regulations. BNI
also continues to make continuous improvements to improve service quality in accordance
with international standards and practices.
In 2024, BNI successfully maintained the second Surveillance Audit for ISO 9001:2015 Quality
Your reference/letter of Our reference/name Tel. Extension/Email Fax. Extension Date Page
Management System Certification in the Self Estimate Price (HPS) function.
MS-2409005 Yuan Handayana +62-21-2903 5015 +62-21-5140 0996 23 December 2024 1/1
Yuan.HANDAYANA@tuv-sud.co.id
To Whom It May Concern
Dear Sir/ Madam,
On behalf of TÜV SÜD Indonesia, I am pleased to inform that:
PT Bank Negara Indonesia (Persero) Tbk - Unit Harga Perkiraan Sendiri Divisi PFA
Plaza BNI BSD Lantai 5 CBD BSD City, Lot 1 No.5 Jl. Pahlawan Seribu Lengkong Gudang
Serpong ID - 15130 Tangerang Selatan
Has successfully completed ISO 900:2015 Quality Management System Transfer Surveil-
lance Audit as follow:
The audit has conducted on 7 November 2024
For the scope:
Provision of Estimation Processes
Therefore, the organization will be recommended for award certification.
The original certificate is currently in progress.
This reference letter is given to be used as appropriate. Please do not hesitate to contact us
for any further clarification. Thank you.
Yours sincerely,
Yuan Handayana
President Director
PT TÜV SÜD Indonesia
e
Telephone: +62 21 2903 5015 PT TÜV SÜD Indonesia.
Fax No.: +62 21 5140 0996 Indonesia Stock Exchange Building
www.tuv-sud.co.id Tower I. 8 Floor Suite 806
Jl. Jenderal Sudirman, Kav 52-53, Lot 2
Jakarta Selatan 12190
ISO 9001:2015 Quality BNI's commitment to improving the quality of vendor management in accordance with
international standards is demonstrated through its ISO 9001:2015 certification for Quality
Management System in Management Systems in Vendor Management. This certification serves as tangible evidence
the Vendor Management of BNI's dedication to providing reliable and professional vendor services to ensure the
Section smooth execution of goods and/or services procurement processes. With this certification,
BNI not only highlights its ability to recommend high-quality vendors that meet specifications
but also affirms that its vendor management processes comply with global quality
standards. This instills greater confidence among BNI’s business partners and customers
that all procurement processes are managed with transparency and high professionalism.
Your reference/letter of Our reference/name Tel. Extension/Email Fax. Extension Date Page
MS-2409005 Yuan Handayana +62-21-2903 5015
Yuan.HANDAYANA@tuv-sud.co.id
+62-21-5140 0996 23 December 2024 1/1
Moreover, BNI consistently conducts evaluations and continuous improvements to enhance
the quality of its vendor management services. In 2024, BNI successfully maintained its
Surveillance Audit, reaffirming its commitment to upholding high-quality standards in all
To Whom It May Concern
Dear Sir/ Madam,
On behalf of TÜV SÜD Indonesia, I am pleased to inform that:
aspects of vendor management.
PT Bank Negara Indonesia (Persero) Tbk - Unit Vendor Management Divisi PFA
This achievement further solidifies BNI's position as a bank that implements best practices
Plaza BNI BSD Lantai 5 CBD BSD City, Lot 1 No.5 Jl. Pahlawan Seribu Lengkong Gudang
Serpong ID - 15130 Tangerang Selatan
Has successfully completed ISO 900:2015 Quality Management System Transfer Surveil-
lance Audit as follow:
in vendor management, ensuring that all procurement processes adhere to international
The audit has conducted on 11 November 2024
standards and practices to achieve sustainable operational excellence.
For the scope:
Provision of Vendor Management Processes Including Registration, Clarification, Classifica-
tion and Evaluation
Therefore, the organization will be recommended for award certification.
The original certificate is currently in progress.
This reference letter is given to be used as appropriate. Please do not hesitate to contact us
for any further clarification. Thank you.
Yours sincerely,
Yuan Handayana
President Director
PT TÜV SÜD Indonesia
e
Telephone: +62 21 2903 5015 PT TÜV SÜD Indonesia.
Fax No.: +62 21 5140 0996 Indonesia Stock Exchange Building
www.tuv-sud.co.id Tower I. 8 Floor Suite 806
Jl. Jenderal Sudirman, Kav 52-53, Lot 2
Jakarta Selatan 12190
PARTNER EVALUATION (DUE DILIGENCE) IN 2024
Each year, BNI performs comprehensive partner evaluations (due diligence) as part of its efforts to ensure
that all business partners collaborating with BNI meet the established quality and compliance standards.
The due diligence process involves an in-depth assessment of legal, operational, financial, and experiential
aspects. Additionally, BNI conducts checks on the reputational aspects of its partners. BNI ensures that
all partners comply with Good Corporate Governance (GCG) principles, sustainability standards, and
applicable laws and regulations. By implementing rigorous due diligence, BNI is committed to minimizing
operational and reputational risks while ensuring that partners involved in the procurement of goods and
services effectively support BNI’s strategic objectives.
2024 Annual Report
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Company
Code Of Ethics [ACGS D.2.1, D.2.2, D.2.3]
BNI has established and implemented a Code of 11. Refrain from being members or donors of
Ethics (Code of Conduct) that explicitly regulates political parties.
matters related to the value system, business 12. Avoid disseminating false information about
ethics, work ethics, commitment, and enforcement BNI.
of company regulations in conducting business 13. Refrain from using BNI’s assets for personal
and other activities. This guideline also clearly interests.
outlines permissible and impermissible conduct or 14. Avoid misusing BNI’s Corporate Identity for
interactions between employees, customers, and personal gain.
other stakeholders.
Applicability of the Code of Ethics Across
The formulation of BNI’s Code of Ethics is Organizational Levels [ACGS D.2.1 D.2.2]
consistently based on principles aligned with BNI’s The Code of Ethics is binding and must be adhered
vision, mission, and core values, while considering to by all BNI employees, both permanent and
internal regulations and relevant developments. non-permanent, across all organizational levels,
The Code of Ethics serves as a reference for all BNI including the Board of Directors and Board of
Hi-Movers in their actions and decision-making, Commissioners. The commitment of all BNI Hi-
ensuring they work professionally and adhere to the Movers to comply with the Code of Ethics in every
highest ethical standards. activity and daily task is formalized in the Integrity
Pact, which every BNI employee is required to sign.
Key Principles of the Code of Ethics [ACGS D.2.1] This written guideline aims to foster awareness
All BNI Hi-Movers are required to comply with the among employees to uphold the highest ethical
14 (fourteen) key principles of BNI’s Code of Ethics standards, thereby enhancing positive perceptions
as follows: and strengthening the Bank’s reputation among
1. Act professionally, upholding the cultural values stakeholders.
of Beliefs and Core Values AKHLAK.
2. Serve as role models and remind subordinates, Code of Ethics Related to Anti-Corruption
superiors, colleagues, and partners to adhere to [ACGS B.4.5, D.2.1, D.2.2]
the BNI Code of Ethics. BNI is committed to fostering an anti-corruption
3. Maintain good relationships among fellow BNI culture among all employees by creating a conducive,
Hi-Movers. healthy, and corruption-free work environment.
4. Safeguard the confidentiality of bank and This commitment is demonstrated through the
position-related information. establishment of the Gratification Control Unit (UPG),
5. Ensure workplace security. initiated by the signing of the Anti-Gratification
6. Protect health, natural resources, and the Commitment between BNI’s President Director
environment. and the Chairman of the Corruption Eradication
7. Record, report, and administer work accurately, Commission (KPK) on October 17, 2016.This initiative
honestly, and properly. underscores BNI’s strong commitment to complying
8. Prevent conflicts of interest that could harm BNI’s with anti-corruption regulations and ensuring
interests. business activities are conducted prudently. The
9. Neither give nor accept gifts in any form, directly anti-corruption policy contained in the BNI Code of
or indirectly, from any party related to duties and Ethics includes not giving or receiving gifts in any
responsibilities. form, directly or indirectly from any party, related to
10. Act as a spokesperson, provided it benefits BNI. duties and responsibilities.
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Code of Ethics Related to Vendors [ACGS D.2.1] Dissemination and Socialization of the Code
BNI frequently engages third parties to support the of Ethics [ACGS D.2.1]
smooth operation of the Bank’s activities. In line To build a corporate culture based on good
with the application of an anti-corruption culture, governance values, BNI consistently communicates
BNI ensures that all employees understand and and internalizes the core principles of the Code of
practice sound business ethics as outlined in BNI’s Ethics to all BNI Hi-Movers, whether based at the
Code of Ethics, particularly regarding professional Head Office, Regional Offices, or branch offices.
relationships with vendors. Anti-corruption policies The methods used to socialize BNI’s Code of Ethics
concerning vendors, as stipulated in BNI’s Code of include:
Ethics, include: 1) Providing the Code of Ethics in a Pocketbook
1. Working professionally and independently format distributed to all BNI employees.
while maintaining confidentiality to prevent 2) Making the Code of Ethics available as e-learning
irregularities in procurement processes. accessible to all BNI employees.
2. Avoiding direct or indirect influence that may 3) Conducting sharing sessions within each
result in unhealthy business competition. Division/Work Unit at BNI.
3. Accepting and being accountable for decisions 4) Using digital internal publication media (DigiHC,
made in accordance with written agreements BNI Smarter, BNI CorpuTV, BNI Menyapa,
with related parties. Sinergi Magazine, and the BNI Forum website),
4. Preventing and avoiding conflicts of interest with accessible to all BNI employees at the Head
related parties that could affect fair business Office, Regional Offices, and Branch Offices, as
competition. well as on internal social media accounts and
5. Striving to prevent waste and financial leakage of Instagram at @ quickpose.
public or corporate funds.
6. Preventing the misuse of authority and collusion Efforts to disseminate the Code of Ethics also include
practices that could harm the procurement conducting regular GCG and Code of Ethics training
process. for all BNI Hi-Movers, whether newly recruited or
7. Avoiding offering, promising, or accepting gifts, experienced employees, supplemented by coaching
rewards, commissions, rebates, or other forms of from respective supervisors.
compensation related to goods and/or services
procurement. By implementing strict oversight mechanisms to
ensure effective application and understanding of
Signing of the Integrity Pact [ACGS D.2.1] the Code of Ethics among all BNI Hi-Movers, BNI has
At the beginning of each year, all BNI Hi-Movers also imposed firm sanctions on employees found to
at all organizational levels sign an Employee have violated the Code of Ethics. This is intended to
Integrity Pact. This pact contains the code of ethics deter violators and provide a learning opportunity
that all employees must implement as part of for others to always comply with BNI’s Code of
their responsibility to perform their duties with Ethics.
transparency and professionalism.The signing of the
Integrity Pact aims to ensure a clear understanding Efforts to Enforce the Code of Ethics
of its contents by each individual. It also emphasizes Through Various Media [ACGS D.2.1, D.2.3]
the commitment to reject all forms of corruption, The implementation and enforcement of the
gratification, bribery, and other ethical violations. Code of Ethics are integral to the stages of GCG
implementation, realized through awareness and
In 2024, the Employee Integrity Pact signing was internalization programs. BNI is committed to
conducted on [date] and achieved full participation, developing and applying GCG principles in all Bank
with 100% of employees signing. Through this activities across all organizational levels, from the
initiative, BNI seeks to establish a work environment grassroots to top management. Therefore, the Code
founded on honesty and transparency principles, of Ethics serves as a behavioral reference for the
thereby strengthening good governance across all Board of Commissioners, Directors, and employees
operational aspects of the Bank. in achieving the Bank’s Vision and Mission.
2024 Annual Report
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To uphold the positive values embedded in In addition to relying on the WBS, to facilitate the
BNI’s Code of Ethics, the Bank conducts regular identification process of violations of the Code
monitoring towards Code of Ethics compliance of Ethics that occur, BNI also provides internal
and provides a whistleblowing system (WBS) for communication channels as a means of reporting
reporting violations of the Code of Ethics which is violations of the Code of Ethics, including:
regulated separately in BNI’s whistleblowing system a) Website: http://bni-transparan.tipoffs.com.sg
(WBS). Every employee can report deviations from b) e-Mail: bni-transparan@tipoffs.com.sg
the Code of Ethics and get a guarantee of protection c) Telephone: 021 - 57853377
of the reporter’s identity. In order for reports of d) SMS & Whatsapp: 0811-970-1946
irregularities to be processed further, each report e) Mail: BNI Transparan, P.O. BOX 2646, JKP 10026
must be accompanied by accurate data and/or
evidence so that the violation can be processed Compliance with the Code of Ethics reflects the
further. Any violation of the Code of Ethics will be Bank’s commitment to adhering to legal regulations
subject to sanctions in accordance with applicable and applying the highest ethical standards in all
regulations and the imposition of sanctions is non- business and operational aspects, regardless of
discriminatory. BNI’s operational locations. BNI’s management
must not only follow prevailing laws but also uphold
ethical norms and values.
Types and Forms of Sanctions for Violations of the Code of Ethics [ACGS D.2.1]
Employees proven to have violated the Code of Ethics will be subject to strict sanctions according to the
severity of their violations. Details regarding the types of violations and the corresponding sanctions are
outlined in the following table:
Principal Sanctions Jenis Pelanggaran Kode Etik
Preliminary Guidance Letter Violations of critical activities are determined as those that have not caused any losses to BNI.
Letter of Guidance (SP) Violations of rules, policies, procedures, and obligations that do not result in any losses.
Letter of Reprimand (STE) Violations of rules, policies, procedures, and obligations that result in non-material losses.
Letter of Strong Reprimand Violations of policies, procedures, and obligations that result in both material and non-
(STK) material losses.
Demotion Violations of policies, procedures, and obligations that cause material losses but do not
involve fraud, deception, fictitious activities, manipulation, and/or gratuities.
Termination of Employment Violations of policies, procedures, and obligations that cause intentional material losses and
(PHK) involve elements of manipulation, fraud, and/or fictitious transactions.
Ethics Code Violations and Their Handling in 2024 [ACGS D.2.1]
Throughout 2024, there were 80 violations of the Code of Ethics at BNI. This number is higher than the 77
Code of Ethics violations that occurred in the previous year. Against all violations of the Code of Ethics that
occurred in 2024, BNI has taken appropriate measures by providing sanctions, as described in the following
table:
Principal Sanctions 2024 2023 2022
Letter of Guidance 7 9 4
Letter of Reprimand 4 2 1
Letter of Strong Reprimand 5 3 7
Demotion 4 3 3
Termination of Employment 60 60 73
Total 80 77 88
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Practices Governance Responsibility Commitment Statements
Trends in Code of Ethics Violation Sanctions 2022-2024
73
60 60
9
7 7
4 5
4 3 3 3 4
1 2
Letter of Guidance Letter of Reprimand Letter of Strong Demotion Termination of
Reprimand Employment
2022 2023 2024
Corporate Values and Culture
As one of the State-Owned Enterprises (SOEs), BNI upholds the core values of “AKHLAK” as its principal
values. AKHLAK, which stands for Amanah (Trustworthy), Kompeten (Competent), Harmonis (Harmonious),
Loyal (Loyal), Adaptif (Adaptive), and Kolaboratif (Collaborative), has been established as the corporate
culture. These values must be implemented by all BNI Hi-Movers in carrying out their daily duties.
Core Values
manah ompeten armonis oyal daptif olaboratif
Code of Conduct [ACGS D.2.1]
BNI has established 18 guiding principles of behavior as follows:
1. Fulfill promises and commitments made.
2. Take responsibility for every task, decision, and action undertaken.
3. Uphold moral and ethical values.
4. Enhance personal competence to face ever-evolving challenges.
5. Assist others in learning and developing.
6. Complete duties with the highest quality.
7. Respect every individual regardless of their background.
8. Derive joy from helping others.
9. Foster harmonious and conducive work environment.
10. Safeguard the reputation of colleagues, leaders, the State-Owned Enterprises (SOEs), and the nation.
11. Be willing to make sacrifices for greater objectives.
12. Comply with leadership directives unless they conflict with laws and ethics.
13. Adapt swiftly to improve continuously.
14. Strive for ongoing improvements.
15. Act proactively.
16. Provide opportunities for all parties to contribute.
17. Embrace openness in collaboration to create added value.
18. Mobilize resources effectively to achieve shared goals.
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Allocation of Funds
for Social and Political Activities
BNI actively contributes to improving community for social activities through the TJSL Program
welfare and enhancing environmental conditions throughout 2024 amounted to IDR129.9 billion.
through its Social and Environmental Responsibility
(TJSL) Program, which is strategically designed to BNI has a policy that prohibits BNI Hi-Movers from
meet the specific needs of beneficiaries, particularly becoming members and/or donors of political
communities around the Bank’s operational parties, as well as from providing funds for political
areas. BNI consistently allocates funds for the activities throughout 2024 and in previous years.
implementation of the TJSL Program as part of the
Company’s long-term commitment and contribution
to the environment and society. The budget realized
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Provision of Funds for Related Parties and
Provision of Large Exposure [ACGS C.4]
BNI has policies and procedures regarding the Legal 1. Management pays special attention to providing
Lending Limit (LLL), provision of loans to Parties large amounts of loans, which includes providing
Related to the Bank and a policy that regulates loan funds to debtors using various risk measurement
limits per industrial sector, along with monitoring systems. This system includes the Internal
and settlement. BNI periodically holds meetings of Rating System (for corporations, commercial
the Credit Procedures Committee and Credit Policy businesses, and small businesses), Loan Portfolio
Committee as well as Board of Directors meetings Management, and Loan Exposure Limit (based
to discuss matters related to policies, procedures, on segment, economic sector, and region), as
and operational implementation in the loan sector well as the Legal Lending Limit (LLL), which is
in order to minimize loan risk. regulated through the Internal House Limit and
Country Exposure Limit.
In accordance with POJK concerning the 2. Capital and Capital Adequacy Ratio (CAR)
Implementation of Commercial Bank Governance, reporting is carried out periodically to
BNI always applies the principle of prudence in management and all related units to serve as
providing funds to related parties and providing large a guideline in carrying out business activities,
exposures at least by implementing the distribution especially in the provision of funds.
or diversification of the portfolio of funds provided.
The policy for disclosing the provision of funds to POLICY ON PROVISION OF FUNDS TO
related parties (individuals or groups, including the RELATED PARTIES [ACGS C.4.1]
Board of Directors, Board of Commissioners, Bank
Executive Officers, and other related parties) and the In providing approval for the provision of funds to
provision of large exposure refers to SE OJK No. 13/ related parties, BNI always pays attention to internal
SEOJK.03/2017 concerning the Implementation of provisions and OJK regulations as well as applicable
Governance for Commercial Banks on Transparency laws and regulations, including aspects of the Legal
in the Implementation of Governance section. Lending Limit (LLL). The Bank always prioritizes
prudential banking principles in channeling funding
To ensure that the provision of funds to related to related parties and also to debtors by carrying
parties and in large amounts is in accordance with out a tiered review process and implementing
the prudent principle, BNI has implemented an mechanisms that apply internally at BNI.
adequate internal control system as follows:
1. Establish clear policies and procedures at each For material transactions with related parties and
stage of the loan granting process; transactions that have the potential to cause a
2. Provision of funds to related parties must obtain conflict of interest for the Bank, approval from
approval from the Board of Commissioners. the Board of Commissioners must be based on
3. The provision of funds above a certain recommendations from the Audit Committee
nominal amount is consulted with the Board of given before carrying out material transactions
Commissioners. with affiliated parties. These transactions must
4. Internal Audit carries out checks based on risk be submitted to the OJK and submitted as part of
assessment to ensure the adequacy of risk the Bank’s information disclosure to the public in
management and internal control, including in accordance with the provisions of POJK No. 42/
the loan granting process. POJK.04/2020 concerning Affiliate Transactions and
Conflicts of Interest and POJK No. 17/POJK.04/2020
In providing funding approval to related parties or concerning Material Transactions and Changes in
large exposures, BNI focuses on the following: Business Activities.
In 2024, BNI did not carry out material transactions
with affiliated parties that contain conflicts of
interest. [ACGS A.8.1]
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POLICY ON PROVISION OF LARGE In 2024, there were no violations or exceedances of
EXPOSURE the LLL in the provision of large exposures to parties
related to the Bank. In detail, information regarding
Provision of large exposures is the nominal provision the provision of funds to related parties, namely
of funds to 1 (one) borrower or 1 (one) group of regarding the nature of the relationship, nature of
borrowers other than Related Parties amounting to transactions, and transaction value during 2024,
10% or more of the core capital (Tier 1) of the Bank. has been disclosed in the Notes to the Consolidated
The provision of large exposures must be analyzed Financial Statements, which are part of this Annual
for feasibility, at least the same or more prudent than Report.
the provision of funds to general debtors. The terms
and conditions for providing funds are applied in
accordance with the loan provisions and procedures
applicable at BNI.
REPORTING AND DISCLOSURE
BNI submits LLL reports regularly and on time to the OJK or Bank Indonesia. Information regarding the
Provision of Funds to Related Parties and to Individual and Group Core Debtors (Large Exposure) at BNI
during 2024, is as follows:
2024 2023
Provision of Funds Nominal Nominal
Number of Number of
Amount Amount
Debtors Debtors
(IDR billion) (IDR billion)
To Related Parties 341 2,191,892 319 1,837,129
To Debtors: 20 237,908,427 20 213,772,386
a) Individuals 2 27,407,091 2 24,748,306
b) Group 18 210,501,336 18 189,024,080
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Practices Governance Responsibility Commitment Statements
Provision of Credit to
Related Parties
As part of BNI’s commitment to implementing official who is directly responsible to the Board
responsible banking practices, the Bank has of Directors or has a significant influence on the
established measurable policies in terms of Bank’s policies and/or operations, namely division
providing credit to related parties by referring to the heads, regional office heads, branch office heads,
provisions of POJK No. 32/POJK.03/2018 (“POJK functional office heads whose positions are at
32/2018”) concerning the Legal Lending Limit for least equivalent to branch office heads, heads of
Providing Credit and Providing Large Funds for risk management work units, compliance work
Commercial Banks as amended by POJK No. 38/ unit heads, and internal audit work unit heads,
POJK.03/2019 Article 5, which states that the entire and/or other equivalent officials.
portfolio of Provision of Funds to Parties Related to e. Parties who have horizontal or vertical familial
the Bank is set at a maximum of 10% (ten percent) relationships:
of the Bank’s Capital. A maximum limit of 10% is 1) From individuals who control the Bank as
imposed to manage risk exposure and maintain the referred to in letter a; and
Bank’s financial stability. Meanwhile, the definition 2) From members of the Board of Directors and/
of Provision of Funds includes the activity of or members of the Board of Commissioners
investing Bank funds in the form of, among other at the Bank as referred to in letter d.
things, credit, securities, placements, claims on Horizontal or vertical family relationships,
securities purchased with an agreement to resell namely:
(reverse repo), and others. - biological/step/adoptive parents;
- biological/step/adopted siblings;
The policy regarding Providing Credit to Related - biological/step/adopted children;
Parties at BNI is contained in Company Guidelines - biological/step/adoptive grandfather or
No. IN/640/PGV/010 dated December 16, 2024. This grandmother;
policy stipulates that Banks are prohibited from - biological/step/adopted grandchildren;
providing Fund Provisions (hereinafter referred to - biological/step/adopted siblings of parents;
as “Providing Credit”) to Related Parties without - husband or wife;
approval from the Board of Commissioners and - parents in law;
does not conflict with general Fund Provision - husband or wife of biological/step/adopted
procedures. In addition, the provision of credit to children;
prospective debtors who have familial relationships - husband’s or wife’s grandfather or
or have a conflict of interest with credit processors grandmother;
and/or decision makers has also been regulated - husband or wife of biological/step/adopted
in Company Guidelines No. IN/102/PGV/002 dated grandchildren; or
March12, 2018. Related Parties as regulated in POJK - biological/step/adopted siblings of the
No. 32/POJK.03/2018 dated December 27, 2018 husband or wife along with the husband or
as amended by POJK No. 38/POJK.03/2019 dated wife of the sibling concerned.
December 19, 2019, include: f. Members of the Board of Directors and/or
a. Individuals or companies who control the Bank. members of the Board of Commissioners, in the
b. Legal entity in the case where the Bank acts as company as referred to in letters a, b, and/or c.
controller. g. Companies whose members of the Board of
c. The company, in the case of an individual or Directors and/or members of the Board of
company as intended in letter a, acts as the Commissioners are members of the Board of
controller. Commissioners of the Bank.
d. Members of the Board of Directors, Members of h. Companies/entities that have 50% (fifty percent)
the Board of Commissioners, and Bank Executive or more members of the Board of Directors and/
Officers; what is meant by Executive Officer is an or members of the Board of Commissioners
and are Directors and/or Commissioners of the
company as intended in letters a, b, and/or c.
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i. Company/entity where: 3) there is a transfer of credit risk through
1) Members of the Board of Directors, members guarantees where the guaranteeing party will
of the Board of Commissioners, and/or Bank take over part or all of the financial risk from
Executive Officers as referred to in letter d act the guaranteed party.
as controller; and l. The borrower is in the form of an individual
2) Members of the Board of Directors and/or or non-bank company that has a financial
members of the Board of Commissioners relationship through the provision of guarantees
from the parties as intended in letters a, b, to parties as intended in letters a to letter k.
and/or c act as controllers. m. The borrower has a financial relationship through
j. Collective investment contract in which the Bank guarantees provided by the parties as intended
and/or the parties referred to in letter a up to letter in letters a to letter k.
i own 10% (ten percent) or more shares in the n. Other banks that have financial relationships
Investment Manager of the collective investment through providing guarantees to parties as
contract. intended in letters a to letter k in the event that
k. Companies that have financial relationships with there is a counter guarantee from the Bank and/
Banks and/or parties as intended in letter a up to or parties as intended in letters a to letter k to the
the letter i; Financial relationships are analyzed other bank.
from several factors, namely: o. Other companies in which there is an interest in
1) there is financial assistance from the Bank the form of share ownership of 10% (ten percent)
and/or Related Parties or financial assistance or more, individually or jointly, of the parties as
to the Bank and/or other Related Parties with intended in letter e.
conditions that cause the party providing
financial assistance to have the ability to Provision of credit to a debtor who is not a Related
determine (controlling influence) the strategic Party, but is used for the benefit of the Related
policies of the company receiving financial Party, is categorized as Providing Credit to a Related
assistance; Party. In this case, BNI is committed to managing
2) there is a significant business chain linkage the provision of credit to related parties by applying
in the Bank’s or Related Party’s business the principle of prudence and ensuring that the
operations with other companies so that ratio of providing funds remains in accordance with
there is dependency between one party and applicable regulations. In addition, BNI implements
another, which results in: strict internal supervision at every stage of the credit
- one party is unable to easily transfer granting process to Related Parties. This step is taken
business transactions to another party; to ensure that the entire process runs transparently,
and measurably, and in accordance with established
- the inability to easily transfer business rules. This policy also aims to prevent potential
transactions causes the cash flow of one conflicts of interest and maintain the financial
of the parties to experience significant integrity of the Bank.
disruption, resulting in difficulties in
fulfilling obligations; and/or
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Practices Governance Responsibility Commitment Statements
Protection of
Creditors’ Rights [ACGS B.4.6]
BNI is committed to protecting creditors’ rights In addition to ensuring the availability of transparent
through implementing an honest, transparent, and information for all parties, BNI also guarantees the
fair information disclosure system. By upholding the fulfillment of creditors’ rights in accordance with
principle of equality (equal treatment), BNI ensures mutually agreed agreements. The bank ensures that
that all creditors and business partners can obtain obligations to creditors are fulfilled on time and
relevant information according to their needs so avoids delays or negligence, which could potentially
that each party can make objective decisions based cause losses for both parties. This is in line with
on fair, reasonable, and accurate considerations. one of the Governance principles published by the
ASEAN Corporate Governance Scorecard. [ACGS B.4.6]
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Transparency of The Bank’s Financial
and Non-Financial Conditions
BNI is committed to maintaining consistency and TRANSPARENCY OF NON-FINANCIAL
improving the quality of corporate governance, CONDITION
particularly in enforcing the principle of
transparency by ensuring the Bank’s compliance BNI also ensures the openness of information
with its obligations for transparency and publication regarding the Bank’s non-financial conditions, which
of both financial and non-financial conditions includes developments in corporate governance,
to stakeholders, in accordance with applicable vision, mission, and the composition and profile of
regulations. The delivery and publication of this the management team.This information is published
information are carried out through both printed through the Annual Report, the Bank’s official
media and BNI’s website, which can be accessed at: website, and various other media that can be easily
https://www.bni.co.id/id-id/. accessed by customers and the general public.
Additionally, BNI has established policies and In 2024, BNI has compiled and presented reports
procedures on how to implement transparency of related to the transparency of the Bank’s non-
financial and non-financial conditions in accordance financial conditions, taking into account the
with the following regulations: POJK No. 37/ procedures, types, and scope as regulated by
POJK.03/2019 on Transparency and Publication of applicable POJK regulations, and has provided and
Bank Reports; POJK No. 29/POJK.04/2016 on the published additional information concerning non-
Annual Reports of Issuers or Public Companies; financial conditions, including the following:
and SE OJK NO 16/SEOJK.04/2021 on the Form and 1. Disclosure of Corporate Governance Information,
Content of the Annual Report of Issuers or Public including the Corporate Governance Annual
Companies. Report, Vision, Mission, Company Values, Code
of Ethics, Composition and Profile of the Board
TRANSPARENCY OF FINANCIAL of Commissioners and Board of Directors, as
CONDITION well as internal governance regulations from the
Articles of Association to the Corporate Charter,
Throughout 2024, BNI has compiled and submitted which are also published through BNI’s website;
monthly, quarterly, and annual financial reports to the 2. Information on the Company’s Products and
relevant regulators (OJK, Indonesia Stock Exchange, Services, including its branch network, published
and the Ministry of State-Owned Enterprises) in a through the Annual Report and BNI’s website,
timely, complete, accurate, and comprehensive to enable customers, investors, and the general
manner. The preparation and presentation of public to easily access information on BNI’s
BNI’s financial reports are in accordance with the products and services;
procedures, types, and scope as outlined in the 3. Information on Complaint Submission
regulations. In addition to submitting monthly and Procedures, Safe Banking Tips for Customers
quarterly financial reports, BNI also submits the to maintain data privacy while using banking
Annual Report to regulators, rating agencies, banking services, published through BNI’s website to
development institutions, research institutions, and comply with consumer protection regulations;
periodically submits reports in compliance with and
capital market regulations. Information regarding 4. Other Information aimed at supporting
the Bank’s financial transparency is published information transparency, financial education,
through OJK’s reporting system, BNI’s website, and and services to the community.
the Indonesia Stock Exchange (IDX).
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Practices Governance Responsibility Commitment Statements
Transparency in Customer Complaint
Procedures and Dispute Resolution
BNI is committed to providing transparent EASE OF ACCESS TO SERVICES
and responsive services in handling customer
complaints and dispute resolution. The bank has Customer Experience Center as a BNI
clear procedures in place that are easily accessible to Touchpoint
customers for submitting complaints or grievances In an effort to maintain transparency and enhance
related to services, products, or banking transactions. service quality, BNI fully welcomes all complaints,
Information regarding the complaint process can criticisms, and feedback from customers. Through
be accessed through various communication the Customer Experience Center, one of BNI’s key
channels, such as BNI’s official website, the banking touchpoints, the bank strives to deliver the best
application, the Customer Experience Center, and service 24 hours a day, 7 days a week, ensuring
BNI branch offices. speed and ease for customers to obtain information,
conduct transactions, and find solutions to any
Each complaint received is the shared responsibility issues they may face.
of the relevant units and is handled professionally
and transparently, in accordance with the applicable
Service Level Agreement (SLA) standards. BNI
strives to resolve each complaint in a timely manner,
offering fair and adequate solutions for both parties.
In the case of a dispute requiring further resolution,
BNI provides a dispute resolution mechanism that
prioritizes internal mediation, and when necessary,
can involve a third party in accordance with
applicable regulations.
All BNI customers can submit their complaints or grievances through:
BNI Call
1500046 BNI Emerald Call
(Access from the Domestic,
Digital Platform without area code) 1500098
• Chat With Us di www.bni.co.id
• Tanya BNI at BNI Mobile Banking +62 21-30500046
• BNI Call Virtual Assistant (Access from Abroad)
• BNI WhatsApp Business
+62 811-588-1946
• Email : bnicall@bni.co.id Merchant Care
& Agen46
1500146
Social Media
Platform
Wholesale
@bni46 Service:
@BNI
021 - 29946046
@BNICustomerCare Customer +62 858-5000-1946
BNI Experience Center
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Additionally, customers can submit their complaints BNI Customer Complaint Submission
or grievances through BNI branch offices located Mechanism
across Indonesia. BNI is committed to finding the best solution
for every complaint or grievance submitted by
ISO 9001:2015 Certification customers as part of its efforts to maintain a superior
The Customer Experience Center has been awarded customer experience. As outlined in POJK No. 22
ISO 9001:2015 certification for service quality of 2023 on Consumer and Public Protection in the
standards and regularly renews this certification Financial Services Sector, the Customer Experience
every three years. The acquisition of this Center is committed to providing resolution for
internationally recognized certification reflects BNI’s complaints submitted verbally within a maximum of
commitment to maintaining high-quality service for five (5) working days from the time the complaint is
its customers. received. For written complaints, the resolution time
is a maximum of ten (10) working days from the
BNI CUSTOMER COMPLAINT HANDLING receipt of the complete document, with a possible
AND RESOLUTION PROCEDURES extension of an additional ten (10) working days.
Information regarding the extension of the complaint
As the entity responsible for managing customer resolution period is communicated to customers via
complaints, the Customer Experience Center is SMS, phone, email, letter, or WhatsApp.
responsive and proactive in following up on all
complaints and strives to resolve them in accordance
with the applicable Service Level Agreement (SLA).
The complaint handling services cover various
aspects, including banking, credit cards, merchants,
trade and remittance, and wholesale services.
Customers are provided with easy access to the
complaint services through various media, whether
verbal or written.
VERBAL
Customers Contact BNI Call Customers Visit the Nearest BNI Branch
Domestic: 1500046
Overseas: +62 21-30500046
WRITTEN
Customers visit the
website: www.bni.co.id Customers Visit the Nearest BNI Branch
on the Chat With Us menu
Customers send complaints via: Customers use applications
- Tanya BNI at BNI Mobile Banking that can be downloaded via AppStore/PlayStore:
- BNI WhatsApp Business +62 811-588-1946 BNI Call Virtual Assistant
- Email : bnicall@bni.co.id
- X: @BNI dan @BNICustomerCare
- Facebook: BNI
- IG: @bni46
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Flow of Complaint Submission and Resolution
1
Submit a Complaint
CUSTOMERS
2 3 4 5 6
If necessary, the
7
Convey the results
Provide a Complaint Following up Convey the Results of Bank will provide of complaint
Register a Complaint
Registration Number on complaint Complaint Resolution notification of resolution after the
BNI OFFICERS extension of time extension of time
In the event that the customer is dissatisfied with the settlement solution provided, BNI provides the
opportunity for the customer to continue the complaint settlement process through the Alternative Dispute
Resolution Institution (LAPS) contained in the List of Alternative Dispute Resolution Institutions established
by the Financial Services Authority (OJK). The Financial Services Sector LAPS is an institution tasked with
resolving disputes between customers and banks outside the court. This settlement process is in accordance
with the provisions contained in Article 82 POJK No. 22 of 2023.
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Integrity of Reporting and
Information Technology Systems
The integrity of reporting and information technology In compliance with the requirements of Article 100 of
systems serves as a cornerstone of BNI’s success OJK Regulation No. 17 of 2023 on the Implementation
in achieving transparency in financial and non- of Governance for Commercial Banks, BNI ensures
financial conditions for stakeholders. By committing the availability and adequacy of internal reporting
to the preparation of reports in accordance with supported by a robust management information
Financial Services Authority (OJK) Regulations, BNI system to enhance the quality of decision-making
ensures that the information provided is accurate, processes by the Board of Directors and the quality of
comprehensive, and undistorted, thereby instilling oversight processes by the Board of Commissioners.
confidence in stakeholders regarding the reliability Furthermore, in the implementation of information
of the information they receive. technology, BNI adheres to OJK Regulation No. 11/
POJK.03/2022 on the Implementation of Information
BNI’s reporting system encompasses 2 (two) types Technology by Commercial Banks.
of reports, namely Regulatory Reports (RR) and
Non-Regulatory Reports (NRR). The Non-Regulatory Compliance with these regulations not only
Report is integrated into a unified platform in the preserves the integrity of reporting but also bolsters
form of a dashboard, supported by a single source stakeholder trust. Adequate internal reporting
of truth within Big Data. For Regulatory Reports, the contributes to better decision-making and more
system is also supported by Big Data and Master effective oversight.
Data Management (MDM).
In addition, the Board of Directors is committed
To promote transparency, BNI prioritizes openness to developing technological infrastructure and
in its products and the use of customer data in digital innovation to support the achievement of
compliance with applicable regulations. Financial the company’s vision, mission, objectives, and
and sustainability reports are prepared in an both short-term and long-term plans. By aligning
integrated manner, covering historical performance, with stakeholder expectations, innovation remains
as well as analyses of risks, opportunities, and central to strategy and operational oversight.
future prospects. A reliable and secure information The Board also promotes continuous innovation,
technology system plays a crucial role in ensuring including the development of new business models,
the availability and accessibility of data efficiently products, services, and strategic partnerships
while safeguarding data integrity against various
threats.
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Insider Trading and
Conflict of Interest Policy [ACGS C.5.1, B.A.6]
BNI has strict policies regarding insider trading or ethnicity, and avoiding matters that could
and conflicts of interest to ensure integrity and give rise to a conflict of interest.
transparency in all banking activities. This policy c. It is prohibited to include personal interests in
aims to prevent and manage the use of inside decision making or actions that can influence
information and potential conflicts of interest that the quality of the decisions or actions.
may influence business decisions. BNI emphasizes d. Do not give preferential treatment to certain
the strict prohibition against the use of material parties by ignoring applicable procedures or
information that has not been published in private provisions.
transactions by all BNI Hi-Movers, from employees e. Not seek or receive undue benefits that could
and members of the Board of Directors to the affect the performance of duties.
Board of Commissioners, and requires reporting f. If a conflict of interest occurs, BNI Hi-Movers
of situations that have the potential to give rise to is obliged to prioritize the Bank’s economic
conflicts of interest. interests and prevent the Bank from losses or
potential reduction in profits.
Guidelines regarding insider trading have been 2. Creating Openness in Handling Conflicts of
set out in Company Guidelines for Prohibited and Interest
Unprohibited Securities Transactions for Insiders a. Openness is needed so that conflicts of interest
No. IN/500/KMP/001 dated September 23, 2019, can be controlled and handled appropriately.
which regulates in detail the prohibition on the b. BNI Hi-Movers who face a conflict of interest
use of inside information for personal gain directly situation are required to disclose any personal
or indirectly from information that is not or is not interests or affiliate relationships that have the
yet available on the market. Meanwhile, policies potential to give rise to a conflict of interest.
for handling conflicts of interest are regulated in 3. Encourage Personal Responsibility and Modeling
the Company Guidelines for Handling Conflicts a. BNI Hi-Movers must maintain credibility and
of Interest No. IN/119/CMP/001 dated December integrity to be a role model for others.
27, 2024. These two guidelines are designed to b. Separate personal affairs from Bank affairs to
ensure that all business actions and decisions are avoid conflicts of interest that could harm or
free from personal influence or conflicts of interest reduce Bank profits.
that are detrimental to the Bank. In addition, the c. BNI Hi-Movers are required to make an annual
Bank also continually reminds all Divisions and statement regarding conflicts of interest and
Units regarding the Bank’s obligations as a Public strive to avoid all forms of potential conflicts
Company regarding Disclosure of Information or of interest in carrying out their duties.
Material Facts, Affiliate Transactions and Conflict of 4. Creating an Anti-Conflict of Interest Culture
Interest Transactions on a regular basis. [ACGS C.5.1, a. Banks are required to submit an annual
B.A.6] statement to the public regarding the
prohibition on BNI Hi-Movers accepting
In order to prevent conflicts of interest, all BNI Hi- gifts or gifts from customers, work partners,
Movers are required to do the following things: vendors, and other parties.
1. Prioritize the Bank’s Interests. b. Socialization regarding conflicts of interest
a. Serve all Bank stakeholders in accordance with must be carried out continuously to increase
their respective duties and responsibilities. awareness and build an anti-conflict of interest
b. Carrying out duties based on applicable culture, as well as encourage BNI Hi-Movers
regulations and policies, without prioritizing to proactively report indications of conflicts of
personal interests or those of affiliated parties, interest through internal complaint channels.
including religion, profession, political party,
2024 Annual Report
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5. Enforcing the Conflict of Interest Policy related parties. From 2022 to 2024, there were no
BNI Hi-Movers who are proven to have violated violations of the insider trading policy and conflicts
provisions relating to conflicts of interest will of interest involving the Board of Directors, Board of
be subject to sanctions in accordance with the Commissioners, management, and employees. This
provisions in force at the Bank. shows BNI’s commitment to carrying out operations
with high ethical standards and complying with all
Policies and procedures regarding conflicts of applicable regulations. In addition, there have been
interest have been determined, understood, and no cases of non-compliance with laws, regulations,
implemented by the Board of Directors, Board of and provisions relating to material transactions with
Commissioners, management, employees, and other related parties in the last three years.
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Practices Governance Responsibility Commitment Statements
Share and
Bond Buyback
From March 2023 to September 2024, BNI has In accordance with the provisions set forth in Article
completed the buyback of 40,514,600 shares, 8 of POJK 30/2017, the buyback must be completed
equivalent to IDR179,959,897,500 (One hundred no later than 18 (eighteen) months from the date
seventy-nine billion nine hundred fifty-nine million of the AGM that approved the buyback. Therefore,
eight hundred ninety-seven thousand five hundred BNI was required to complete the share buyback
rupiahs). within 18 (eighteen) months from the decision of the
Annual General Meeting of the 2022 Financial Year,
The buyback program is in accordance with the held on March 15, 2023, with the final completion
provisions stipulated in the Financial Services deadline being September 15, 2024.
Authority Regulation No. 30/POJK.04/2017 regarding
Buyback of Shares Issued by Public Companies
(“POJK 30/2017”).
Buyback Timeline
March 16, 2023 -
February 6, 2023 March 15, 2023 September 17, 2024
September 15, 2024
Announcement of share Date of buyback approval Report of information or
buyback plan information at Annual GMS for Fiscal Material Facts related to the
and Announcement of Year 2022 End of BNI Buyback Period
Buyback Period to OJK
Annual GMS for
Fiscal Year 2022
The implementation of the buyback and the transfer of shares resulting from the buyback into the employee
stock ownership program and the stock ownership program for the Board of Directors and the Board of
Commissioners have been carried out in accordance with the applicable regulations and represent an
application of performance-based remuneration. This has not diminished investor confidence in BNI. This is
reflected in the preservation of BNI’s stock valuation, with the price-to-book value (PBV) increasing from 1.20
times on March 15, 2023, when BNI received approval for the buyback at the Annual General Meeting, to
1.40 times on September 13, 2024. During the same period, BNI’s share price rose from IDR4,400 per share
to IDR5,625 per share.
BNI also ensures that the buyback does not affect the bank’s business activities or its growth. This is because
BNI possesses sufficient capital and cash flow to conduct all its business activities, including business
development, as well as the buyback.
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2024 Report Profile Analysis on Company Performance Functions
Internal
Fraud [ACGS C.5.1]
Every organization, including BNI, is vulnerable to the effectiveness of these policies, the Compliance
the risk of fraud arising from within. Internal fraud Division has developed a Compliance Index (CIX) to
at BNI refers to deliberate acts or omissions aimed evaluate and monitor adherence to and success in
at deceiving, misleading, or manipulating the Bank, anti-fraud initiatives across BNI comprehensively.
its customers, or other parties, occurring within
the Bank’s environment and/or using the Bank’s Types of Fraudulent Activities
resources, resulting in losses to the Bank, customers, Referring to POJK 12/2024, BNI categorizes the
or other parties, or direct/indirect benefits to the following activities as fraud:
perpetrators or others. Such fraudulent actions 1. Corruption, including:
relate to BNI’s operational processes and business a. Conflicts of interest detrimental to the Bank
activities and can directly impact the Bank’s and/or customers;
financial condition. These actions may include b. Bribery;
data manipulation, asset theft, fraud, information c. Unauthorized acceptance;
leakage, or misuse of the Bank’s resources. d. Extortion.
2. Asset Misuse, including:
Anti-Fraud Policy a. Misappropriation of cash;
To foster a culture of compliance and raise awareness b. Misappropriation of inventory;
of potential fraud risks across the organization, c. Misappropriation of other assets.
BNI has implemented an anti-fraud framework as 3. Financial Statement Fraud, including:
part of its internal control system. BNI’s Anti-Fraud a. Overstating net assets and/or income;
Policy adheres to the Financial Services Authority b. Understating net assets and/or income.
Regulation (POJK) No. 12 of 2024 (“POJK 12/2024”) 4. Fraudulent activities;
on the Implementation of Anti-Fraud Strategies for 5. Leakage of confidential information; and/or [ACGS
Financial Service Institutions. BNI’s management C.5.1]
is committed to strictly addressing all violations or 6. Other actions equivalent to fraud under applicable
fraudulent acts, including criminal prosecution of laws and regulations.
employees involved. This commitment aligns with
the “Tone from the Top” principle, reflecting BNI’s Active Oversight of Fraud by the Management
firm stance and dedication to the Zero Tolerance to BNI’s management actively supervises the
Fraud policy. To maintain and enhance awareness implementation of Anti-Fraud Policies across
and understanding of its Anti-Fraud Strategy, BNI all organizational levels. In 2024, this oversight
conducts education, competency development, and includes periodic evaluations of systems and
regular dissemination of the policy. procedures to ensure compliance with established
policies. Concrete forms of active supervision
BNI is committed to cultivating a robust anti-fraud include more frequent and thorough internal
culture throughout the organization as part of audits and leveraging analytic technology for real-
its efforts to uphold integrity and trust in banking time transaction monitoring and fraud detection.
operations. The anti-fraud policies and strategies are Additionally, BNI conducts fraud risk and good
consistently applied through the principle of “No governance training programs for management
Fraud for Our Bank,” emphasizing prevention and and employees to ensure all parties understand the
early detection of fraudulent activities. To ensure importance of adherence to anti-fraud policies.
1062 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
As part of its commitment to good governance, Anti-Fraud Awareness Program
all BNI personnel, including the Board of Directors BNI continuously implements mitigation measures
and the Board of Commissioners, have signed an to prevent employee misconduct (fraud) through
Integrity Pact, demonstrating compliance with POJK ongoing anti-fraud awareness campaigns targeted
No. 12/2024. This Integrity Pact includes a pledge to at all BNI Hi-Movers, customers, debtors, business
uphold integrity, reject all forms of fraud, bribery, partners, and vendors. These campaigns employ
and corruption, and adhere to BNI’s Code of Ethics various methods and media, including face-to-face
and Conduct. sessions, virtual platforms, e-learning modules,
and internal communication tools such as email
Furthermore, BNI emphasizes its anti-fraud policy, blasts, internal bulletins, desktop wallpapers, and
commitment to integrity, and whistleblowing posters. This comprehensive approach ensures
mechanism to business partners in every that all organizational layers, as well as external
engagement. Fraud prevention efforts are reinforced stakeholders, understand their responsibilities in
by encouraging all business partners to refrain from preventing fraud.
offering gratuities. This approach minimizes risks of
fraud, bribery, and corruption while maintaining the In 2024, BNI organized anti-fraud awareness and
trust of business partners in BNI. campaign programs for not only BNI Hi-Movers
but also customers, debtors, business partners,
and vendors. These programs aim to enhance
awareness and understanding of the importance
of integrity and adherence to established policies.
By engaging all stakeholders, BNI seeks to foster
a culture of transparency and accountability,
preventing violations and strengthening trust
among its stakeholders.
Internal Fraud Data (2022–2024)
The table below provides a detailed breakdown of internal fraud incidents at BNI from 2022 to 2024:
Number of Cases Committed by
Members of the Board Non-permanent
Internal Fraud of Directors and Permanent Employees Employees and Labor
Board of Commissioners Outsourcing
2024 2023 2022 2024 2023 2022 2024 2023 2022
Total Fraud 0 0 0 14 11 14 2 0 7
Resolved 0 0 0 9 9 10 2 0 2
In the Process of Settlement within the Bank 0 0 0 5 2 4 0 0 5
Not yet Resolved 0 0 0 0 0 0 0 0 0
Followed up by Legal Process 0 0 0 5 3 2 0 0 1
Description: Loss > 100 Million
*number of cases position as of December 2024
Regarding the internal fraud incidents reported during 2024, BNI has imposed strict sanctions, including
the termination of employment (PHK) for the employees directly involved as primary perpetrators and
administrative penalties have also been applied in accordance with the severity of the wrongdoing to the
personnel involved.
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Long-Term Performance-Based
Compensation Policy [ACGS: B.6.3]
BNI applies a long-term performance-based Bonuses. Ministry of SOE Regulation No. 3/2023,
compensation policy as a form of appreciation article 107, states that SOEs must defer the payment
for management and employees who have of bonuses to the Board of Directors and Board of
made significant contributions. This long-term Commissioners by a certain percentage determined
performance-based compensation is implemented by the Minister, at a minimum of 10%. The deferral
to ensure the sustainable performance of the period for payment must be at least 3 years. Deferred
company. The compensation program is realized bonuses must be paid pro rata in accordance with
through a share ownership scheme, which consists the deferral period. SOEs may delay the payment of
of the Management Stock Ownership Program part or all of the deferred bonuses (malus) or reclaim
(MSOP) and the Employee Stock Ownership any cash bonuses that have been paid (clawback) to
Program (ESOP). Through this policy, BNI aims to the Board of Directors and Board of Commissioners
encourage continuous performance improvement under certain conditions set by the Minister.
and create alignment between the Bank’s goals and
employee interests. [ACGS B.6.3] The long-term compensation policy for members
of the Board of Directors and Independent
Share Ownership Program Policy by the Commissioners is designed to prioritize prudence
Board of Directors and Non-Independent in managing the bank. This policy aims to reduce
Commissioners the risk of excessive risk-taking by decision-makers
The Long-Term Compensation Policy for members and supports the implementation of a performance-
of the Board of Directors and Non Independent based remuneration system.
members of the Board of Commissioners in the
form of the Management Stock Ownership Program Eligibility Requirements for the Board of
follows the provisions of OJK Regulation No. 45/ Directors and the Board of Commissioners
POJK.03/2015 concerning the Implementation of BNI may provide bonuses or performance incentives
Governance in the Provision of Remuneration for to members of the Board of Directors and Board of
Commercial Banks (“POJK No. 45/2015”) and the Commissioners based on the General Meeting of
Ministry of SOE Regulation No. PER-3/MBU/03/2023 Shareholders› approval of the annual report if:
concerning the Organization and Human Resources a. The auditor’s opinion is Unqualified (WTP);
of State-Owned Enterprises (“Permen BUMN No. b. The realized health level is at least BBB without
3/2023”). considering losses/profits due to the prior actions
of BNI’s Board of Directors and/or outside their
Referring to POJK No. 45/2015, articles 17 and 18, control;
Variable Remuneration provided by BNI, which has c. The KPI achievement is at least 80%, excluding
been a publicly listed company (go public), must be factors outside the control of BNI’s Board of
in the form of shares or share-based instruments Directors; and
issued by BNI (stock code: BBNI), representing a d. BNI is not in a worse financial condition than the
certain percentage of the Variable Remuneration. previous year if BNI is in a loss, or BNI does not
Meanwhile, Variable Remuneration in the form of turn from profit to loss, excluding factors outside
shares or share-based instruments for Independent the control of BNI’s Board of Directors.
Commissioners may be converted and provided in
cash. These requirements are consistent with the
provisions set forth in Ministry of SOE Regulation
Variable Remuneration provided in the form of No. 3/2023, article 102.
shares for members of the Board of Directors
and non-independent members of the Board of
Commissioners is given in the form of Deferred
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Provision of Deferred Bonuses in the Form of Shares
The following table presents detailed information regarding the Deferred Tantiem in the Form of Shares to
Non-Independent Members of the Board of Directors and Board of Commissioners of BNI:
Date of Provision of Total Number Duration Price (average price per Vesting
Date of GMS Policy
Deferred Bonuses of Shares* Exercise share) Period
June 5, 2019
March 20, 2018 June 28, 2019 1,444,546 3 years IDR8,275 June 5, 2020 Malus
June 5, 2021
June 5, 2020
May 13, 2019 November 9, 2020 950,377 3 years IDR8,400 June 5, 2021 Malus
June 5, 2022
June 5, 2021
February 20, 2020 December 22, 2020 5,071,900 3 years IDR6,630 June 5, 2022 Malus
June 5, 2023
June 5, 2022
June 5, 2023
March 29, 2021 December 30, 2021 5,724,673 4 years IDR4,057 Malus
June 5, 2024
June 5, 2025
June 5, 2023
Malus and
March 15, 2022 July 29, 2022 3,001,097 3 years IDR5,187 June 5, 2024
Clawback
June 5, 2025
June 5, 2024
Malus and
March 15, 2023 August 14, 2023 1,816,099 3 years IDR9,037 June 5, 2025
Clawback
June 5, 2026
June 5, 2025
Malus and
March 4, 2024 May 13, 2024 12,778,954 3 years IDR4,826.33* June 5, 2026
Clawback
June 5, 2027
*) Notes: price and total shares after the implementation of 1:2 stock split effective on October 6, 2023.
Throughout 2024 there was no Malus and Clawback exercise
Long Term Incentives (LTI) Initial award
In 2024, in addition to providing Deferred Tantiem 1. LTI allocation for members of the Board of
to members of the Board of Directors and Board Directors and members of the Non-Independent
of Commissioners, BNI also provided Long Term Board of Commissioners given in nominal
Incentives (LTI), with the following basis: Rupiah is converted into a number of BNI shares.
1. LTI is given in the form of BBNI shares for members 2. LTI allocation for members of the Independent
of the Board of Directors and non-independent Board of Commissioners is given in cash in
members of the Board of Commissioners and in nominal Rupiah.
cash for Independent Commissioners. 3. The LTI allocation given to each member of the
2. LTI is awarded based on the achievement of Board of Directors and members of the Board of
agreed performance targets for the next 3 years; Commissioners considers position factors.
and
3. Income tax (PPh) on LTI is the recipient’s expense Performance period (performance/vesting
and is not permitted to be charged as a company period)
expense. 1. The performance measurement period is annual
(January-December) for 3 years;
Eligibility 2. LTI vests fully in the fourth year (2026) after the
1. The Board of Directors and Board of financial statements have been audited by an
Commissioners are declared entitled to LTI from independent auditor and the Annual Report is
the date of appointment at the General Meeting approved by/determined at the GMS.
of Shareholders (GMS).
2. The Board of Directors and Board of Performance Targets
Commissioners must obtain approval for the To ensure the company’s sustainable performance,
fit and proper test from the Financial Services the company sets long-term performance target
Authority (OJK) and are entitled to LTI from the indicators that underlie Long Term Incentive (LTI)
date of appointment at the GMS (retroactive). payments, namely:
3. Members of the Board of Directors and Board of 1. Total Shareholder Return (TSR)
Commissioners who have held positions as the 2. Return on Equity (ROE)
Board of Directors or Board of Commissioners of 3. 3 Gross Non-Performing Loans (NPL).
BNI on the date of issuance of the LTI grant letter
from Series A Dwiwarna Holder.
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The actual achievement of each performance indicator will be calculated in accordance with the following
provisions:
No. Actual Achievements Percentage of Achievement for each Performance Metric
1) Positive polarity
Actual > Target
100% x Weight
Positive polarity
Threshold < Actual < Target
2) Positive polarity
(Actual/Target) x Weight
Threshold < Actual < Target
Negative polarity
(Target – (Realization – Target))/Target x Weight
Threshold > Actual > Target
3) Positive polarity
Actual < Threshold
Nil
Negative polarity
Actual < Threshold
Final Award and Holding Period [ACGS D.3.13]
1. The final award is the final amount of LTI in the form of a number of the company’s shares or cash from
awards given to members of the Board of Directors and Board of Commissioners, based on the total
achievement of the agreed SOE performance targets during a certain time period.
2. LTI vested after the performance measurement period will be subject to a holding period of 2 years for
members of the Board of Directors and Non-Independent Board of Commissioners who serve during
that period, with the following conditions:
Holding Period
Description After Holding Period
First Year Second Year
Total number of shares available
Max. 25% Max. 50% Max. 100%
for sale
3. The holding period is not imposed on the Board of Directors and Non-Independent members of the
Board of Commissioners whose term of office has ended.
4. For members of the Board of Directors and Board of Commissioners whose term of office ends before
3 (three) years, LTI will be calculated proportionally based on the length of service in the performance
period (calendar days) and the average performance achievement over 3 (three) years.
The following table presents detailed information regarding the Allocation of Long-Term Incentives (LTI) in
the form of Shares to Non-Independent Members of the Board of Directors and Board of Commissioners of
BNI:
Date of Determination
Determination Vesting
Date of GMS of Long Term Incentives Total Shares Time Period Policy
Price* Period
Allocation
March 15, 2023 December 15, 2023 15,637,000 3 years Rp4,704 2027 Malus and
2028 Clawback
2029
March 4, 2024 November 5, 2024 27,581,400 3 years Rp4,593 2028 Malus and
2029 Clawback
2030
*) The determination price is the Fair Value price of the Independent Consultant.
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Employee Stock Ownership Program [ACGS Participants who are eligible for allocation, vesting,
B.6.3] or opening of the lock-up period will receive
The Employee Stock Ownership Program at BNI, notification via email or other communication
known as the Employee Stock Allocation (ESA) media. The notification will contain confirmation
program, is a stock allocation program for employees regarding the shares the participant is entitled to at
who meet certain criteria and requirements as the time of allocation, vesting, and opening of the
outlined in the Program Implementation Guidelines. lock-up period. In the third stage of opening the lock-
up period in 2025, all shares allocated through the
The objectives of the ESA program are: Employee Stock Allocation (ESA) Program will be
1. A long-term employee retention strategy; fully distributed to participants.
2. An effort to motivate employees to consistently
deliver their best performance, thereby Mechanism for Distribution of Shares in the
improving BNI’s performance and ultimately Employee Stock Allocation Program (ESA)
enhancing BNI’s stock price; The allocation and vesting of shares in the Employee
3. Enhancing employees’ sense of ownership Stock Allocation (ESA) Program began on June
toward BNI; 2, 2022, with the application of the lock-up period
4. As part of the enhancement of employees’ risk based on job level:
awareness, reflected in eligibility and the lock-up - Assistant Vice President (AVP) and above: lock-up
period. period of 3 (three) years.
- Manager (MGR) and below: lock-up period of 1
The resolutions of the General Meeting of (one) year.
Shareholders (GMS) on March 15, 2022, approved
the delegation of authority for the implementation During the lock-up period, participants in the ESA
of the Employee Stock Ownership Program, both Program are not permitted to engage in any activity
from treasury stock and other sources, to the Board with the shares that have become their entitlement.
of Directors, while adhering to applicable laws and This policy is implemented as part of a long-term
regulations. retention strategy and to motivate employees to
continuously improve performance.
Eligible Employee Requirements
Employees who are entitled to receive vesting The unlocking of the lock-up period occurs annually,
allocations and opening lock-up periods in the when participants are allowed to use or trade shares
Employee Stock Allocation (ESA) Program must that have become their entitlement. However,
meet the following requirements: participants must meet the criteria and requirements
1. Have status as a permanent employee as of outlined in the ESA Program Implementation
December 31, 2021, and still be active at the time Guidelines.
of vesting allocation and opening of the ESA
Program lock-up period; For Manager (MGR) and below positions, the
2. Have a minimum term of office of 1 (one) year unlocking of the lock-up period took place
at the time of granting the ESA Program vesting simultaneously on June 2, 2023. For Assistant Vice
allocation; President (AVP) and above positions, the unlocking
3. Have a performance assessment and employee will occur progressively in three stages: June 2,
classification in accordance with the provisions 2023, 2024, and 2025.
when granting vesting allocations and opening
the lock-up period of the ESA Program;
4. Not currently undergoing administrative
sanctions.
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Details of the Employee Stock Allocation Program (ESA) Grant
The details of the Employee Stock Allocation (ESA) grant to employees are outlined in the following table:
Allocation Opening of Lockup
Date of GMS Total Shares Price per Share
and Vesting Dates Period
March 15, 2022 June 2, 2022 53,839,984* IDR8,850* June 2, 2023
23,147,202 IDR4,400 June 2, 2024
25,475,142 - June 2, 2025
*)
Price and total number of shares before the implementation of the 1:2 stock split which is effective on October 6, 2023.
Distribution of Shares for Employees Who Distribution of Shares of Performance Stock
Are Material Risk Takers (MRT) Bonus Program
In implementing the provision of Remuneration, In order to improve savings performance,
BNI is obliged to determine parties who are Material Management will provide rewards as a performance
Risk Takers (MRT) who at least meet the following booster to increase savings growth in 2024 in the
criteria: form of a share ownership program for managerial-
a. The Board of Directors and/or other employees level employees and the smallest Unit Manager (Sub
who, due to their duties and responsibilities, Branch Manager) who meet the specified criteria,
make decisions that have a significant impact on with the share allocation given to increase savings
BNI’s risk profile; or performance called the Performance Stock Bonus.
b. The Board of Directors, Board of Commissioners,
and/or Employees who receive Variable Eligible Employee Requirements
Remuneration with a large value. Employees who are entitled to receive vesting
allocations and opening lock-up periods in the
Based on the Resolution of the Board of Directors Performance Stock Bonus Program must meet the
Meeting, on December 20, 2016, BNI has following requirements:
implemented Governance in providing remuneration 1. Permanent employees as of February 29, 2024;
by determining employees who meet the criteria for and
MRT, namely employees at the Senior Executive 2. Have a 2023 performance assessment of at least
Vice President (SEVP) level. BNI is also obliged to Tier 3; and
defer the payment of variable remuneration to 3. Not currently in the process of a case/undergoing
SEVP-level employees as parties who are MRT, the impact period of Administrative Sanctions;
namely at a certain percentage in accordance with and
the percentage for the Board of Directors. 4. Not currently undergoing a retirement
preparation period/sick leave/non-dependent
In the 2023 annual performance bonus payment for leave; and
SEVP-level employees, which is paid in 2024, 20% 5. The definitive position levels and definitive
of the annual bonus is given in the form of deferred positions are as follows:
company shares (Malus). These shares come from a. MGR and above in all positions, except
direct purchases on the market, with the purchase Staff positions/Staff Waiting for Placement/
period starting from May 3, 2024, to May 17, 2024. Employees Placed in other Companies
outside the BNI Group; or
All provisions relating to Material Risk Takers (MRT) b. AMGR in the positions of Branch Business
are in accordance with the provisions stipulated in Manager (BBM), Branch Service Manager
POJK No. 45/2015. (BSM), and Sub Branch Manager Head.
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Practices Governance Responsibility Commitment Statements
Participants who are eligible for allocation, vesting, or opening of the lock-up period will receive notification
via email or other communication media. The notification will contain confirmation of the shares the
participant is entitled to at the time of allocation, vesting, and opening of the lock-up period.
Share Distribution Mechanism for Performance Stock Bonus Program
The allocation and vesting of shares in the Performance Stock Bonus Program were carried out immediately
on April 25, 2024. During the lock-up period, Program participants are not permitted to carry out any activities
on shares that have become vested. This policy is implemented as part of the active role of all employees,
especially managerial levels and Sub Branch Managers, to support BNI’s performance achievements in
2024, both savings and other performance targets, to be more sustainable in the future and to motivate
employees to continue to improve their performance in a sustainable manner.
Details of the Performance Stock Bonus Program Provision
Details of the provision of the Performance Stock Bonus Program to employees are described in the following
table:
Allocation
Price per
Date of GMS and Vesting Total Shares Opening of Lockup Period
Share
Dates
March 25, 2023 April 25, 2024 24,877,600 IDR4,442 BNI savings position is achieved according to target or the
opening of the lock up period will be carried out no later
than 1 (one) year after the allocation and vesting date.
2024 Annual Report
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2024 Report Profile Analysis on Company Performance Functions
Policy for Disclosure of Information
on Share Ownership of the Board
of Commissioners and the Board of
Directors and its Implementation
POLICY FOR DISCLOSURE OF INFORMATION In addition to reporting obligations to the Financial
ON SHARE OWNERSHIP OF THE BOARD Services Authority (OJK), members of the Board
OF COMMISSIONERS AND THE BOARD OF of Directors and Board of Commissioners are also
DIRECTORS [ACGS C.1.3] required to report ownership and any changes in share
ownership of public companies to BNI. Submission
Transparency in share ownership by members of of this information must be made no later than 3
the Board of Directors and Board of Commissioners (three) working days after the ownership or change
is an important aspect of maintaining public trust in ownership of the shares occurs. Members of the
and ensuring compliance with capital market Board of Directors and Board of Commissioners
regulations. As a company listed on the Indonesia are required to submit the report to the Corporate
Stock Exchange, BNI is obliged to follow OJK Secretary. This reporting obligation is stipulated
Regulation No. 4 of 2024 concerning Ownership in the Decree of the Board of Commissioners. No.
Reports or Any Changes in Ownership of Public KEP/024/DK/2024 dated October 22, 2024, concerning
Company Shares and Reports on Pledging Activities the Charter of the Board of Commissioners of
for Public Company Shares. PT Bank Negara Indonesia (Persero) Tbk, as well as
the Board of Directors’ Decree No. KP/339/DIR dated
Article 2 of the POJK states that members of the August 6, 2024 concerning the Charter of the Board
Board of Directors or members of the Board of of Directors of PT Bank Negara Indonesia (Persero)
Commissioners who own shares with voting rights Tbk. [ACGS A.7.1]
either directly or indirectly are required to submit
a report on ownership of voting rights over shares POLICY IMPLEMENTATION IN 2024
and any changes in ownership of voting rights over
Public Company shares to the OJK. The report must Throughout 2024, there have been changes in BNI
be submitted immediately no later than 5 (five) share ownership by non-independent members of
working days from the occurrence of ownership of the Board of Directors and Board of Commissioners,
voting rights on shares or any change in ownership all of which have been reported to the OJK using
of voting rights on shares of a Public Company. [ACGS procedures and mechanisms in accordance with
C.1.3] applicable regulations.
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Practices Governance Responsibility Commitment Statements
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SHARE OWNERSHIP OF THE BOARD OF COMMISSIONERS AND BOARD OF DIRECTORS
AT BNI [ACGS C.5.1]
The detailed report on changes in share ownership by the Board of Commissioners and Directors
in 2024 is presented in the following table:
Share Ownership
Name Position Per January 1, Per December Transaction Number of
2024 31, 2024 Description Shares
BOARD OF COMMISSIONERS
Pradjoto President Commissioner 0 0
(Independent Commissioner)
Pahala Nugraha Vice President Commissioner 0 677,291 Transfer 410,600 share
Mansury (0.0018%)
Transfer 127,091 share
Purchase 139,600 share
Sigit Widyawan Independent Commissioner 0 0 - -
Askolani1) Commissioner 809,086 1,752,462 Transfer 514,200 share
(0.0021693%) (0.0046%)
Transfer 429,176 share
Asmawi Syam Independent Commissioner 0 0 - -
Septian Hario Seto Independent Commissioner 0 0 - -
Iman Sugema Independent Commissioner 0 0 - -
Erwin Rijanto Independent Commissioner 0 0 - -
Slamet
Fadlansyah Lubis Commissioner 43,484 986,860 Transfer 514,200 share
(0.0001166%) (0.0026%)
Transfer 429,176 share
Robertus Billitea Commissioner 42,400 864,066 Transfer 479,500 share
(0.001137%) (0.0023%)
Transfer 342,166 share
Mohamad Yusuf Commissioner 0 0 - -
Permana2)
Susyanto3) Commissioner 634,594 - Transfer 514,200 share
(0.0017014%)
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Changes in Share Ownership
Date of Share
Transaction Reporting
Transaction Purpose Price Reporting Ownership
Date Date to BNI
to OJK Status
- - - - -
As part of the implementation of the Long Term Incentive Rp4,704,- February February February Immediately
(LTI) for Non-Independent members of the Board of Directors 15, 2024 15, 2024 23, 2024
and Board of Commissioners as stipulated in the Regulation
of the Minister of SOEs No. PER-3/MBU/03/2023 concerning
SOE Organs and Human Resources.
As part of the implementation of the Financial Services Rp4,826.33 May 13, May 13, May 17, Immediately
Authority Regulation No. 45/POJK.03/2015 on the 2024 2024 2024
Implementation of Governance in the Provision of
Remuneration for Commercial Banks.
Investment Rp5,000,- July 17, July 17, August 8, Immediately
2024 2024 2024
- - - - - -
As part of the implementation of the Long Term Incentive Rp4,704,- February February February Immediately
(LTI) for Non-Independent members of the Board of Directors 15, 2024 15, 2024 23, 2024
and Board of Commissioners as stipulated in the Regulation
of the Minister of SOEs No. PER-3/MBU/03/2023 concerning
SOE Organs and Human Resources.
As part of the implementation of the Financial Services Rp4,826.33 May 13, May 13, May 17, Immediately
Authority Regulation No. 45/POJK.03/2015 on the 2024 2024 2024
Implementation of Governance in the Provision of
Remuneration for Commercial Banks.
- - - - - -
- - - - - -
- - - - - -
- - - - - -
As part of the implementation of the Long Term Incentive Rp4,704,- February February February Immediately
(LTI) for Non-Independent members of the Board of Directors 15, 2024 15, 2024 23, 2024
and Board of Commissioners as stipulated in the Regulation
of the Minister of SOEs No. PER-3/MBU/03/2023 concerning
SOE Organs and Human Resources.
As part of the implementation of the Financial Services Rp4,826.33 May 13, May 13, May 17, Immediately
Authority Regulation No. 45/POJK.03/2015 on the 2024 2024 2024
Implementation of Governance in the Provision of
Remuneration for Commercial Banks.
As part of the implementation of the Long Term Incentive Rp4,704,- February February February Immediately
(LTI) for Non-Independent members of the Board of Directors 15, 2024 15, 2024 23, 2024
and Board of Commissioners as stipulated in the Regulation
of the Minister of SOEs No. PER-3/MBU/03/2023 concerning
SOE Organs and Human Resources.
As part of the implementation of the Financial Services Rp4,826.33 May 13, May 13, May 17, Immediately
Authority Regulation No. 45/POJK.03/2015 on the 2024 2024 2024
Implementation of Governance in the Provision of
Remuneration for Commercial Banks.
- - - - - -
As part of the implementation of the Long Term Incentive Rp4,704,- February February February Immediately
(LTI) for Non-Independent members of the Board of Directors 15, 2024 15, 2024 23, 2024
and Board of Commissioners as stipulated in the Regulation
of the Minister of SOEs No. PER-3/MBU/03/2023 concerning
SOE Organs and Human Resources.
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Share Ownership
Name Position Per January 1, Per December Transaction Number of
2024 31, 2024 Description Shares
BOARD OF DIRECTORS
Royke Tumilaar President Director 1,115,346 3,656,941 Transfer 1,269,600 share
(0.0029904%) (0.0098%)
Purchase 212,300 share
Transfer 1,059,695 share
Putrama Wahju Deputy President Director 1,686,386 3,879,526 Transfer 1,079,200 share
Setyawan4) (0.0045215%) (0.0104%)
Transfer 900,740 share
Purchase 213,200 share
Novita Widya Finance Director 948,044 3,143,884 Transfer 1,079,200 share
Anggraini (0.0025419%) (0.0084%)
Purchase 105,900 share
Transfer 900,740 share
Purchase 110,000 share
Corina Leyla Retail Banking Director 1,442,034 3,506,474 Transfer 1,079,200 share
Karnalies5) (0.0038663%) (0.0094%)
Purchase 84,500 share
Transfer 900,740 share
David Pirzada Risk Management Director 880,044 2,859,984 Transfer 1,079,200 share
(0.0023595%) (0.0076%)
Transfer 900,740 share
Ronny Venir Network & Services Director 1,559,656 3,539,596 Transfer 1,079,200 share
(0.0041817%) (0.0094%)
Transfer 900,740 share
1074 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Changes in Share Ownership
Date of Share
Transaction Reporting
Transaction Purpose Price Reporting Ownership
Date Date to BNI
to OJK Status
As part of the implementation of the Long Term Incentive Rp4,704,- February February February Immediately
(LTI) for Non-Independent members of the Board of Directors 15, 2024 15, 2024 23, 2024
and Board of Commissioners as stipulated in the Regulation
of the Minister of SOEs No. PER-3/MBU/03/2023 concerning
SOE Organs and Human Resources.
Investment Rp4,710,- May 7, 2024 May 7, 2024 May 8, 2024 Immediately
As part of the implementation of the Financial Services Rp4,826.33 May 13, May 13, May 17, Immediately
Authority Regulation No. 45/POJK.03/2015 on the 2024 2024 2024
Implementation of Governance in the Provision of
Remuneration for Commercial Banks.
As part of the implementation of the Long Term Incentive Rp4,704,- February February February Immediately
(LTI) for Non-Independent members of the Board of Directors 15, 2024 15, 2024 23, 2024
and Board of Commissioners as stipulated in the Regulation
of the Minister of SOEs No. PER-3/MBU/03/2023 concerning
SOE Organs and Human Resources.
As part of the implementation of the Financial Services Rp4,826.33 May 13, May 13, May 17, Immediately
Authority Regulation Number 45/POJK.03/2015 concerning 2024 2024 2024
the Implementation of Governance in the Provision of
Remuneration for Commercial Banks
Investment Rp4,690,- May 8, 2024 May 8, 2024 May 8, 2024 Immediately
As part of implementing Long Term Incentives (LTI) for Rp4,704,- February February February Immediately
members of the Board of Directors and Non-Independent 15, 2024 15, 2024 23, 2024
Board of Commissioners as regulated in the Regulation of
the Minister of SOEs No. PER-3/MBU/03/2023 concerning
SOE Organs and Human Resources.
Investment Rp4,720,- May 7, 2024 May 7, 2024 May 8, 2024 Immediately
As part of implementing Financial Services Authority Rp4,826.33 May 13, May 13, May 17, Immediately
Regulation Number 45/POJK.03/2015 concerning the 2024 2024 2024
Implementation of Governance in the Provision of
Remuneration for Commercial Banks
Investment Rp4,510,- May 30, May 30, June 5, Immediately
2024 2024 2024
As part of implementing Long Term Incentives (LTI) for Rp4,704,- February February February Immediately
members of the Board of Directors and Non-Independent 15, 2024 15, 2024 23, 2024
Board of Commissioners as regulated in the Regulation of
the Minister of SOEs No. PER-3/MBU/03/2023 concerning
SOE Organs and Human Resources.
Investment Rp4,740,- May 8, 2024 May 8, 2024 May 8, 2024 Immediately
As part of implementing Financial Services Authority Rp4,826.33 May 13, May 13, May 17, Immediately
Regulation Number 45/POJK.03/2015 concerning the 2024 2024 2024
Implementation of Governance in the Provision of
Remuneration for Commercial Banks
As part of implementing Long Term Incentives (LTI) for Rp4,704,- February February February Immediately
members of the Board of Directors and Non-Independent 15, 2024 15, 2024 23, 2024
Board of Commissioners as regulated in the Regulation of
the Minister of SOEs No. PER-3/MBU/03/2023 concerning
SOE Organs and Human Resources.
As part of implementing Financial Services Authority Rp4,826.33 May 13, May 13, May 17, Immediately
Regulation Number 45/POJK.03/2015 concerning the 2024 2024 2024
Implementation of Governance in the Provision of
Remuneration for Commercial Banks
As part of implementing Long Term Incentives (LTI) for Rp4,704,- February February February Immediately
members of the Board of Directors and Non-Independent 15, 2024 15, 2024 23, 2024
Board of Commissioners as regulated in the Regulation of
the Minister of SOEs No. PER-3/MBU/03/2023 concerning
SOE Organs and Human Resources.
As part of implementing Financial Services Authority Rp4,826.33 May 13, May 13, May 17, Immediately
Regulation Number 45/POJK.03/2015 concerning the 2024 2024 2024
Implementation of Governance in the Provision of
Remuneration for Commercial Banks
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Share Ownership
Name Position Per January 1, Per December Transaction Number of
2024 31, 2024 Description Shares
Mucharom Human Capital & 348,008 2,541,148 Transfer 1,079,200 share
Compliance Director (0.0009331%) (0.0068%)
Purchase 213,200 share
Transfer 900,740 share
Toto Prasetio Technology & Operations 89,856 2,163,696 Transfer 1,079,200 share
Director (0.0002409%) (0.0058%)
Transfer 62,100 share
Purchase 32,000 share
Transfer 900,740 share
I Made Sukajaya6) Enterprise & Commercial 4 576,912 Transfer 576,912 share
Banking Director (0.0000000%) (0.0015%)
Hussein Paolo Digital and Integrated 301,478 918,611 Purchase 211,800 share
Kartadjoemena6) Transaction Banking Director (0.0007%) (0.0024%)
Transfer 405,333 share
Agung Prabowo7) Wholesale & International 101,356 101,356 - -
Banking Director (0.0002%) (0.0002%)
Munadi Institutional Banking Director 0 0 - -
Herlambang8)
Adi Sulistyowati9) Deputy President Director 905,706 - Transfer 1,142,700 share
(0.0024283%)
Sis Apik Enterprise & 1,579,946 - Transfer 1,079,200 share
Wijayanto9) Commercial Banking Director (0.0042361%)
Silvano Winston Wholesale & 948,044 - Transfer 1,079,200 share
Rumantir9) International Banking (0.0025419%)
Director
Muhammad Iqbal9) Institutional 948,044 - Transfer 1,079,200 share
Banking Director (0.0025419%)
1. His term of office ended and he was reappointed based on the decision of the Annual GMS dated March 4, 2024 as Commissioner for the second period since
March 4, 2024.
2. Serving as Commissioner since March 4, 2024 and effective based on OJK approval since September 2, 2024
3. Ceased to serve as Commissioner since March 4, 2024
4. Received a transfer of assignment as Director of Retail Banking to Deputy President Director since March 4, 2024 and effective based on OJK approval since
September 2, 2024
5. Transferred his original assignment as Director of Digital and Integrated Transaction Banking to Director of Retail Banking since March 4, 2024.
6. Served as Director since March 4, 2024 and effective based on OJK approval since September 2, 2024
7. Serving as Director of Wholesale & International Banking since March 4, 2024 and effective based on OJK approval since October 7, 2024
8. Serving as Director of Institutional Banking since March 4, 2024 and can only carry out actions, duties and functions after obtaining OJK approval
9. Ceased to serve as Director since March 4, 2024
1076 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Changes in Share Ownership
Date of Share
Transaction Reporting
Transaction Purpose Price Reporting Ownership
Date Date to BNI
to OJK Status
As part of implementing Long Term Incentives (LTI) for Rp4,704,- February February February Immediately
members of the Board of Directors and Non-Independent 15, 2024 15, 2024 23, 2024
Board of Commissioners as regulated in the Regulation of
the Minister of SOEs No. PER-3/MBU/03/2023 concerning
SOE Organs and Human Resources.
Investment Rp4,690,- May 8, 2024 May 8, 2024 May 8, 2024 Immediately
As part of implementing Financial Services Authority Rp4,826.33 May 13, May 13, May 17, Immediately
Regulation Number 45/POJK.03/2015 concerning the 2024 2024 2024
Implementation of Governance in the Provision of
Remuneration for Commercial Banks
As part of implementing Long Term Incentives (LTI) for Rp4,704,- February February February Immediately
members of the Board of Directors and Non-Independent 15, 2024 15, 2024 23, 2024
Board of Commissioners as regulated in the Regulation of
the Minister of SOEs No. PER-3/MBU/03/2023 concerning
SOE Organs and Human Resources.
Investment Rp4,835,- May 3, 2024 May 3, 2024 May 8, 2024 Immediately
Investment Rp4,710,- May 7, 2024 May 7, 2024 May 8, 2024 Immediately
As part of implementing Financial Services Authority Rp4,826.33 May 13, May 13, May 17, Immediately
Regulation Number 45/POJK.03/2015 concerning the 2024 2024 2024
Implementation of Governance in the Provision of
Remuneration for Commercial Banks
• As part of implementing the Financial Services Authority Rp4,826.33 May 13, May 13, May 17, Immediately
Regulation Number 45/POJK.03/2015 concerning the 2024 2024 2024
Implementation of Governance in the Provision of
Remuneration for Commercial Banks
• Investment
Investment Rp4,720,- May 7, 2024 May 7, 2024 May 8, 2024 Immediately
As part of implementing Financial Services Authority Rp4,826.33 May 13, May 13, May 17, Immediately
Regulation Number 45/POJK.03/2015 concerning the 2024 2024 2024
Implementation of Governance in the Provision of
Remuneration for Commercial Banks
- - - - - Immediately
- - - - - -
As part of implementing Long Term Incentives (LTI) for Rp4,704,- February February February Immediately
members of the Board of Directors and Non-Independent 15, 2024 15, 2024 23, 2024
Board of Commissioners as regulated in the Regulation of
the Minister of SOEs No. PER-3/MBU/03/2023 concerning
SOE Organs and Human Resources.
As part of implementing Long Term Incentives (LTI) for Rp4,704,- February February February Immediately
members of the Board of Directors and Non-Independent 15, 2024 15, 2024 23, 2024
Board of Commissioners as regulated in the Regulation of
the Minister of SOEs No. PER-3/MBU/03/2023 concerning
SOE Organs and Human Resources.
As part of implementing Long Term Incentives (LTI) for Rp4,704,- February February February Immediately
members of the Board of Directors and Non-Independent 15, 2024 15, 2024 23, 2024
Board of Commissioners as regulated in the Regulation of
the Minister of SOEs No. PER-3/MBU/03/2023 concerning
SOE Organs and Human Resources.
As part of implementing Long Term Incentives (LTI) for Rp4,704,- February February February Immediately
members of the Board of Directors and Non-Independent 15, 2024 15, 2024 23, 2024
Board of Commissioners as regulated in the Regulation of
the Minister of SOEs No. PER-3/MBU/03/2023 concerning
SOE Organs and Human Resources.
2024 Annual Report
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
SHARES OWNERSHIP OF THE BOARD as well as at other banks, other companies, and
OF COMMISSIONERS AND BOARD non-bank financial institutions, both at home and
OF DIRECTORS IN BANK OR OTHER abroad. This transparency step aims to ensure that
COMPANIES [ACGS C.1.3] each member of the Board of Commissioners and
the Board of Directors can maintain independence
BNI makes the implementation of Good Corporate in carrying out their duties and responsibilities.
Governance (GCG) and compliance with regulations
a top priority to maintain the company’s integrity and As of December 31, 2024, it is recorded that no
transparency. In order to support this commitment, member of BNI’s Board of Commissioners and
BNI consistently provides information regarding Board of Directors owns shares in other banks,
share ownership held by members of the Board of non-bank financial institutions, or other companies
Commissioners and the Board of Directors at BNI, domiciled at home or abroad. Detailed information
is presented in the following table:
Shareholding as of December 31, 2024
Name Position Non-Bank
Other
BNI Other Banks Financial
Companies
Institutions
BOARD OF COMMISSIONERS
Pradjoto President Commissioner 0 Nil Nil Nil
(Independent Commissioner)
Pahala Nugraha Vice President Commissioner 677,291 Nil Nil Nil
Mansury (0.0018159%)
Sigit Widyawan Independent Commissioner 0 Nil Nil Nil
Askolani Commissioner 1,752,462 Nil Nil Nil
(0.0046986%)
Asmawi Syam Independent Commissioner 0 Nil Nil Nil
Septian Hario Seto Independent Commissioner 0 Nil Nil Nil
Iman Sugema Independent Commissioner 0 Nil Nil Nil
Erwin Rijanto Slamet Independent Commissioner 0 Nil Nil Nil
Fadlansyah Lubis Commissioner 986,860 Nil Nil Nil
(0.0026459%)
Robertus Billitea Commissioner 864,066 Nil Nil Nil
(0.0023167%)
Mohamad Yusuf Commissioner 0 Nil Nil Nil
Permana
1078 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Shareholding as of December 31, 2024
Name Position Non-Bank
Other
BNI Other Banks Financial
Companies
Institutions
BOARD OF DIRECTORS
Royke Tumilaar President Director 3,656,941 Nil Nil Nil
(0.0098048%)
Putrama Wahju Deputy President Director 3,879,526 Nil Nil Nil
Setyawan (0.104016%)
Novita Widya Anggraini Finance Director 3,143,884 Nil Nil Nil
(0.0084293%)
Corina Leyla Karnalies Retail Banking Director 3,506,474 Nil Nil Nil
(0.0094014%)
David Pirzada Risk Management Director 2,859,984 Nil Nil Nil
(0.0076681%)
Ronny Venir Network & Services Director 3,539,596 Nil Nil Nil
(0.0094902%)
Mucharom Human Capital & Compliance 2,541,148 Nil Nil Nil
Director (0.0068132%)
Toto Prasetio Technology & Operations 2,163,696 Nil Nil Nil
Director (0.0058012%)
I Made Sukajaya Enterprise & Commercial 576,912 Nil Nil Nil
Banking Director (0.0015468%)
Hussein Paolo Digital and Integrated 918,611 Nil Nil Nil
Kartadjoemena Transaction Banking Director (0.0024629%)
Agung Prabowo Wholesale & International 101,356 Nil Nil Nil
Banking Director (0.0002718%)
Munadi Herlambang1) Institutional Banking Director 0 Nil Nil Nil
1)
Not yet effective
2024 Annual Report
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Whistleblowing
System
EXISTENCE AND PURPOSE OF THE The President Director ensures that all WBS reports,
WHISTLEBLOWING SYSTEM (WBS) [ACGS B.7.1] accompanied by relevant data and supporting
evidence, will be followed up on in a professional
BNI is committed to applying the principles of Good and transparent manner. This commitment is carried
Corporate Governance (GCG) in all its activities, out by appointing an independent party, Deloitte,
including through the implementation of the to manage the WBS channels. Additionally, BNI
Whistleblowing System (WBS). WBS is a mechanism guarantees the confidentiality of whistleblowers
designed to support transparency, integrity, and and the actions taken in response to violations.
accountability in the company’s operations. This
system provides an opportunity for BNI Hi-Movers, Since March 2, 2021, BNI has strengthened its
partners, and other external parties to report BNI commitment to combating corruption through
Hi-Movers suspected of engaging in activities that collaboration with the Corruption Eradication
violate laws, codes of ethics, or the company’s Commission (KPK). In this partnership, BNI actively
internal policies. Reports can include issues such as reports complaints related to corruption cases that
fraud, corruption, conflicts of interest, bribery, and arise through the WBS to KPK. These reports are
violations of the code of ethics or unethical conduct. submitted periodically to ensure stringent oversight
Through this system, BNI aims to create a safer and guarantee accountability at every stage of the
environment and is committed to upholding the process. This collaboration is part of BNI’s efforts
company’s ethical standards. to maintain transparency and integrity within the
company, as well as to strengthen public trust in
The primary objective of the WBS is to prevent detect BNI’s commitment to preventing corruption.
potential violations at early stage and to serve as a
tool for BNI to maintain the trust of all stakeholders, WBS MANAGEMENT
including customers, debtors, business partners,
employees, and regulators, while ensuring that The responsibility for managing the WBS remains
preventive actions can be taken. Furthermore, the under the control of the President Director, with
system is designed to protect whistleblowers from support from the Director of Human Capital &
retaliation or intimidation, thereby encouraging Compliance. Deloitte, as an external independent
more individuals to report violations without fear. party, plays a role in providing technical support
As such, BNI seeks to strengthen a work culture to ensure that the WBS operates according to
that is honest, transparent, and highly integrated the highest standards, while strategic decisions
with the ethical standards in every aspect of its regarding the WBS are made internally by BNI. [ACGS
business activities, while fostering a conducive (B).B.1.7]
work environment and enhancing the Bank’s
accountability. Internally, the management mechanism of the WBS
involves the appointment of the Head of Internal
COMMITMENT TO THE WHISTLEBLOWING Audit by the President Director. The Head of Internal
SYSTEM (WBS) [ACGS B.7.1] Audit is responsible for managing the entire WBS
operational process, from receiving to handling
BNI is committed to ensuring transparency and reports. The Head of Internal Audit reports the
accountability in its operational activities by management outcomes and progress of reports to
implementing the WBS, known as “WBS to CEO.” the President Director on a regular basis, ensuring
that each WBS report is handled properly and
transparently according to established procedures.
1080 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
SUBMISSION OF WBS REPORTS [ACGS B.5.1]
To facilitate the reporting process, BNI, through Deloitte, has provided several reporting channels that can
be utilized by whistleblowers, as follows:
Website: Email: SMS/Whatsapp: Telephone: Letter:
https://bni-transparan. bni-transparan@tipoffs. 081-1970-1946 021-57853377 BNI Transparan
tipoffs.info com.sg PO BOX 2646/JKP 10026
COMPLAINT REPORTING MECHANISM THROUGH WBS CHANNEL [ACGS B.7.1]
WBS CONSULTANT INTERNAL AUDIT UNIT (IAD) EXAMINATION PARTY WITNESS COMMITTEE
WBS Manager
REPORTER
3a
Deloitte
VIOLATION
1 2 3b Investigator 4
(IAD/SORX/
AFR)
Data Web WBS Proven
Pendukung Room Report Report
EMPLOYMENT
Human Capital
Services Division
Whistleblower Service
(Deloitte SafeSpace Administrative
5 Report workplace 5 5 5 Sanction
fraud and Decision
misconduct) CUSTOMER
COMPLAINTS
CXC/Managing
Unit
1. Whistleblowers may submit WBS reports via 4. The results of the follow-up actions for WBS
phone, email, letter, website, or SMS/WhatsApp reports that are proven to involve violations will
to the WBS Consultant from Deloitte. result in administrative sanctions in accordance
a. Deloitte will screen the WBS report. If the with applicable regulations.
report does not meet the 4W1H criteria 5. Each unit/Division that follows up on a WBS
(What, Who, Where, When, How), Deloitte will report must submit the results of their actions
request additional supporting data from the to Internal Audit, which will then forward the
Whistleblower. information to Deloitte for communication with
b. The Whistleblower will then provide the the Whistleblower.
requested supporting data to Deloitte.
2. Subsequently, Deloitte will forward the WBS PROTECTION FOR WHISTLEBLOWERS [ACGS:
report to the WBS Manager, which is the Internal B.7.2]
Audit.
3. Internal Audit will analyze the WBS report and BNI is committed to providing maximum protection
conduct a direct investigation. If necessary, the and safeguarding every report received. Protection
report will be forwarded to the Senior Operational for the Whistleblower is fundamentally a right
Risk Executive (SORX), Anti-Fraud Unit (AFR), or afforded to them. This aims to ensure the safety of
the relevant Division/Unit/Unit according to the the Whistleblower against any threats or actions
nature of the report, as follows: that may arise as a consequence of submitting a
a. Reports related to violations will be forwarded violation report.
to the Investigator Unit.
b. Employee-related issues will be forwarded to To protect confidentiality and provide maximum
the Human Capital Division. protection for Whistleblowers, BNI offers several
c. Customer complaints will be forwarded to the options for disclosing identity when reporting via
Customer Experience Center Division or the the WBS, as follows:
Managing Unit.
2024 Annual Report
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2024 Report Profile Analysis on Company Performance Functions
1. The Whistleblower may choose to fully disclose ROLES OF THE BOARD OF DIRECTORS AND
their identity to the WBS Consultant Team and BOARD OF COMMISSIONERS IN BNI’S WBS
BNI (Full Disclosure).
2. The Whistleblower may disclose their identity The Board of Directors and the Board of
only to the WBS Consultant Team without Commissioners play strategic roles in the
forwarding it to BNI (Partial Anonymity). implementation and oversight of the WBS. The
3. The Whistleblower has the option to remain Board of Directors is responsible for reviewing
completely anonymous, where their identity is and approving the policies and procedures of the
unknown both to the WBS Consultant Team and WBS. Additionally, the Board of Directors regularly
BNI (Anonymous). receives reports related to the WBS, including the
number of reports received, their handling status,
However, to maintain the integrity of the reporting and recommended follow-up actions. Based on
process, BNI may impose sanctions on the these reports, the Board provides input and direction
Whistleblower if it is proven that the report was to ensure the effectiveness of the system and proper
defamatory and had other purposes contrary to handling.
the intent and objectives of the WBS Policy. Such
sanctions will be in accordance with applicable On the other hand, the Board of Commissioners
regulations. carries out an oversight function by receiving and
reviewing WBS reports presented through the
TYPES OF VIOLATIONS THAT CAN BE Audit Committee on a regular basis. The Board of
REPORTED Commissioners then provides strategic direction
and guidance to ensure that the WBS operates
In accordance with applicable regulations, the types in accordance with good governance principles,
of violations that can be reported through BNI’s WBS supporting the creation of a transparent and
mechanism include: integrity-driven work environment at BNI.
1. Fraud
Fraud refers to dishonest acts or deceitful SOCIALIZATION OF WBS IMPLEMENTATION
practices, including, but not limited to, fraud,
extortion, forgery, concealment or destruction The socialization of WBS implementation at BNI is
of documents/reports, and the use of counterfeit carried out comprehensively to ensure that all BNI
documents. These actions may be carried out by Hi-Movers understand the importance of this system
individuals or groups and have the potential to and the reporting procedures. Various activities such
cause actual harm or loss to the Bank. as surveys, training sessions, and distribution of
2. Violation of Regulations/Laws informational materials are employed.
Acts or deeds that violate the law and are subject
to penalties in accordance with applicable legal In 2024, the socialization of WBS at BNI was
provisions, whether internal or external. successfully executed, utilizing a more innovative
3. Conflict of Interest and integrated approach. Various communication
A situation where members of the Board of platforms were leveraged to deliver clear and
Directors, Board of Commissioners, committee comprehensive information regarding the
members, permanent/non-permanent WBS, including its roles, benefits, and reporting
employees/outsourcing (BNI Hi-Movers) have procedures. As such, all employees are expected to
personal interests that could influence the gain a deeper understanding of the importance of
objective performance of duties entrusted by the WBS in fostering a transparent and accountable
the Bank. This may result in a conflict between work environment.This effort also aims to encourage
personal, group, or family interests and the active participation from employees in reporting
Bank’s economic interests. potential violations, thereby strengthening the
4. Bribery/Gratification/Extortion (Illegal Levies) culture of integrity at BNI.
Receiving anything of value, in any form or
amount, from a third party related to a position, RESULTS OF COMPLAINT HANDLING
authority, or responsibility at the Bank.
5. Violation of Code of Conduct/Unethical Behavior Number of Complaints in 2024
Acts or conduct performed by BNI Hi-Movers that Throughout 2024, the number of reports of alleged
are ethically unjustifiable, including violations of violations received through the WBS mechanism
the Code of Conduct. totaled 296 reports.The highest volume of complaints
came through e-mail, accounting for 39.19% of the
total reports. The second most common channel was
website, with a percentage of 31.76%, followed by
the third channel, WhatsApp, contributing 22.97% of
the total reports.
1082 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Of the total complaints, 83.45% or 247 reports were followed up during 2024, with 51 reports substantiated
and 196 reports found to be unsubstantiated.
Report Status Complaint Channel
(%) (%)
0.43
3.40
3.40
16.17
E-mail
44.68 Whatsapp
2024 Completed
In Process
2024 26.81
Website
PO Box/Letter
83.33 SMS
Telephone
21.28
FOLLOW-UP ON COMPLAINTS IN 2024
Each report received through the WBS undergoes an investigative process, and if a violation of applicable
regulations is substantiated, sanctions will be imposed on the reported party in accordance with BNI’s
policies. In 2024, BNI imposed sanctions on 10 employees, 3 of whom received sanctions in the form of
termination of employment. The application of these sanctions aims to enforce compliance with the Bank’s
ethical standards and integrity, as well as to maintain BNI’s credibility in the eyes of stakeholders. Through
this measure, BNI demonstrates its commitment to preventing violations and fostering a more transparent
and accountable work environment.
2024 Annual Report
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2024 Report Profile Analysis on Company Performance Functions
Strategic Plan
for the Bank
BNI CORPORATE PLAN 2024-2028 To achieve the Vision of Indonesia Emas 2045, the
government has outlined the national development
The global and domestic economic conditions direction in the Long-Term National Development
remain a key area of focus. Various policies and Plan (RPJPN) for 2025-2045, which is further
regulations will be shaped by the political landscape articulated in the Draft Medium-Term National
over the next five years, especially as 64 countries Development Plan (RPJMN) for 2025-2029. The
representing 49% of the global population hold government has set five key objectives, namely,
elections in 2024, including major nations such as the achieving a per capita income level comparable to
United States and European Union countries, which that of developed nations, reducing poverty and
will form new governments in 2025. In the financial inequality, enhancing international leadership and
sector, the banking industry faces increasingly influence, improving human competitiveness, and
intense competition, particularly as technological reducing greenhouse gas emissions toward a net-
advancements give rise to new players outside the zero emission goal.The banking sector plays a critical
traditional banking sector, offering financial services role in supporting these objectives, particularly
akin to those provided by banks. through its function in fostering inclusive economic
growth, supporting priority sectors, and advancing
Domestically, the government aims to drive green economy initiatives through integrated
economic growth from its current level of 5% to 6% in financial and transactional services, as well as
the medium term, with aspirations to accelerate this deepening financial sector intermediation.
growth to 8% in pursuit of Indonesia’s Vision 2045.
This vision seeks to avoid the “middle-income trap” In response to these developments, the Company
and establish Indonesia as the fifth-largest economy affirms that its Long-Term Corporate Plan for 2024-
in the world, with a GNI per capita of USD 30,300 - 2028 remains a relevant strategic framework. The
effectively making it a developed nation by 2045. To Corporate Plan is developed through a four-phase
achieve this, investment growth must increase to 8% approach, known as the 4D (Dream, Discovery, Design,
from the current average of 4% between 2021 and and Delivery) model. This process involves almost
2024. Investment will be directed toward high-tech all of BNI’s leadership to ensure ownership from
manufacturing and services, including downstream the formulation stage through to implementation.
natural resources and agriculture sectors. After extensive analysis and discussions, and
in consideration of existing challenges and
On the consumption front, which accounts for 53% opportunities, as well as the aspirations of the
of Indonesia’s economic composition, growth is controlling shareholders articulated by the Ministry
expected to remain robust in the medium term, of State-Owned Enterprises (SOE), BNI has set a
supported by a favorable demographic profile. long-term aspiration for 2028 to become “The Bank
Indonesia is currently at the peak of its demographic with the Best Technology & People at the Core to
dividend, as the dependency ratio (the ratio of non- Serve You.” This strategic direction will form the
productive to productive age groups) is at its lowest. unique value propositions that BNI will build moving
Over 50% of the population consists of millennials forward, focusing on three core areas: Productivity,
and Gen-Z. Additionally, consumption will be driven Platform, and Proposition. These areas will serve as
by the expanding middle and aspiring middle- key drivers of BNI’s competitive advantage in the
income classes, which currently make up 66% of the banking industry.
population.
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Vision
To become a financial institution that excels
in sustainable service and performance
Becoming a
Providing excellent Strengthening Creating the best
Increasing reference for the
services and digital international conditions for
Increasing the awareness and implementation of
Mission solutions to all services to support employees as
prime investment responsibility to compliance and
customers, and as the needs from our a place of pride
value for investors the environment good corporate
the primary global business for work and
and society governance
partner of choice partner accomplishment
for industry
Aspiration Bank with leading-edge people and technology to serve you
Statement
[2024] - PRODUCTIVITY [2025-2026] - PLATFORM [2027-2029] - PROPOSITION
Milestones Conduct business process
Improving productivity
reengineering, and build and Statement of Aspiration A bank
through skills development,
improve infrastructure to with leading human resources
role redesign, office network
enhance client service and and technology to serve you
optimization and analytics
experience
In terms of portfolio strategy, BNI aspires to drive sustainable growth by focusing on healthy growth in the
Corporate segment, including both private and state-owned enterprises (SOEs), as well as the Consumer
segment, which will serve as the second pillar of growth after Corporate. Efforts to improve the small and
medium-sized business (SME) segment will continue, aiming to enhance productivity and asset quality, with
growth directed towards the wholesale business value chain.
BNI also acknowledges that the progress and success of the Bank’s performance are closely tied to the
environmental and social impacts arising from its activities. Therefore, BNI is committed to supporting Net
Zero Emission (NZE) goals and climate resilience through environmental management, both in its internal
operations and the external ecosystem. The company has established an ESG roadmap with targets for
reducing greenhouse gas (GHG) emissions and supporting NZE, with the goal of achieving NZE by 2028 in
operations and by 2060 in financing.
BNI STRATEGIC POLICIES FOR 2024
Amid the dynamic macroeconomic conditions throughout 2024, which impact the bank’s business
environment, the company continuously monitors developments and mitigates their effects on strategic
policy implementation, business achievement in 2024, and the long-term sustainability of business goals.
According to the Corporate Plan 2024-2028, BNI’s focus for 2024 is to continue improving productivity by
developing capabilities, redesigning roles, optimizing branch networks and analytics, and building and
enhancing platforms to improve services and client experiences. This focus is outlined in six key strategies
for 2024:
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Expand business with top-tier clients by Throughout 2024, the BNIdirect platform has been
1 strengthening risk management used by 173 thousand users, with a transaction
volume of Rp7,931 trillion, an increase of 23.3%
Enhance digital platforms to optimize from the previous year. This increase in transaction
2 transactional banking and cross-selling, with volume then contributed significantly to the
a focus on increasing AUM (Assets Under
acquisition of current account funds from companies
Management), CASA (Current Account Savings
Account), and sustainable FBI (Fee-Based Income) and institutions that are the Company’s wholesale
customers.
Strengthen the business network by optimizing
3 outlets
BNI is further strengthening its role as Indonesia’s
business orchestrator in the global market by
expanding its network and enhancing international
Develop international business networks to
4 support global market penetration
business capabilities. Currently, BNI is present
in 8 global financial hubs, including Singapore,
Hong Kong, Tokyo, Osaka (Japan), New York (USA),
Strengthen human capital and IT to enhance
5 productivity
Seoul (South Korea), London (UK), Amsterdam
(Netherlands), and the latest addition in Sydney,
Australia, which was inaugurated in September
Optimize the BNI Group to reinforce the position of 2024.
6 subsidiary companies
Strengthening the role of subsidiary companies is
also a key focus, with ongoing efforts to optimize
As a translation of the Company’s aforementioned synergies within the BNI Group. Several synergies
key strategies, several important initiatives for 2024 have already been implemented, including joint
include improving productivity through increasing financing collaborations between BNI and BNI
the role of frontliners (Customer Service and Teller) Finance through motor vehicle loans (KKB), as well
in supporting marketing, reinforcing the sales force, as Hibank, a future growth engine for BNI in the
and implementing the sales generalist model across SME sector utilizing the BNI Group ecosystem. In
all regional offices and branches. This approach 2024, credit and financing disbursed by subsidiary
aims to provide optimal, responsive services while companies amounted or marking a 79.7% YoY
consistently delivering solutions that align with increase.
customer needs, and further developing digital
services to support the customer journey. BNI TRANSFORMATION
In 2024, BNI launched a personal transaction Since the start of the transformation program in 2021,
application built with the latest technology platform, BNI has launched BNI Corporate Transformation
wondr by BNI. Launched on July 5, 2024, coinciding until April 2024 to improve and innovate business
with BNI’s 78th anniversary, wondr by BNI was processes, face challenges in the banking industry,
developed through in-depth research and adheres and improve financial performance in a sustainable
to industry excellence standards both domestically manner. Transformation will definitely continue to
and globally. It is projected to be a game-changer for be carried out on an ongoing basis to support the
both BNI and the Indonesian banking industry. At the achievement of BNI’s strategic direction in 2024. The
end of December 2024 or 6 months after the release, following are the five focuses of BNI Transformation
wondr by BNI has been downloaded by 5.3 million that have been implemented in 2024:
users, with a high level of active users transacting, 1. End-to-end digitization of sustainable loan
the proportion of which has increased by 65% business processes to support quality business
compared to the previous BNI Mobile Banking. growth
In order to carry out one of the strategic steps
In October 2024, BNI introduced the transformation in 2024, namely increasing business expansion
of the wholesale digital platform, BNIdirect, a digital through the top tier by strengthening risk
platform for wholesale customers. The service management, BNI is continuously developing
provides a variety of wholesale solutions ranging end-to-end loan tools for all Relationship
from Cash Management, Trade, Supply Chain, Managers in the Corporate, Enterprise,
Receivables, and Foreign Exchange in just one Commercial, Retail Productive and Consumer
integrated platform, BNIdirect. segments. This supports BNI in improving
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loan quality, efficiency, and work effectiveness experience, BNI utilizes digital technology and
in the loan process while still prioritizing optimizes BNI service channels by transforming
prudential banking. One of the outputs of loan channels/outlets.
tools digitization in 2024 is the Wholesale Loan
Management System (LMS), where previously BNI outlet transformation is a strategic step taken
in 2023 BNI launched Connect as an RM Tool in by BNI to adapt branch operations to customer
carrying out the pipeline management stage. needs in the digital era. This transformation aims
to make BNI outlets more modern, efficient, and
Wholesale LMS is an integrated system relevant to the demands of the times, especially
designed to manage the entire loan cycle in the with the increasing use of digital banking services.
Wholesale Business Banking segment efficiently One manifestation of this transformation is
and comprehensively. This system includes the adoption of the hybrid branch concept,
various important stages, starting from pipeline which combines technology-based services
management, which helps in managing loan with the presence of staff who are skilled in
prospects and business opportunities, to an in- providing more complex financial solutions.
depth loan analysis process to assess applicant BNI implements new outlet formats such as
eligibility. Furthermore, Wholesale LMS supports Super Flagship, Business Flagship, Thematic,
a faster and more accurate approval process, Digital First, and Smart Conventional, which
followed by well-organized and documented are designed according to the specific needs of
loan administration. customers and outlet locations. The transformed
branches not only function as transaction places
In addition, this system also provides a but also as centers for financial consultation and
continuous loan monitoring feature to ensure education for customers.
portfolio quality is maintained, as well as a
Remedial & Recovery module to manage the risk In addition to the transformation of outlets,
of non-performing loan. BNI is also strengthening and optimizing
the Frontliner function in outlets to support
2. The development of a new Digital Platform was increasing/achieving outlet productivity through
carried out as part of efforts to improve customer the implementation of Frontliner Revolution.
experience Strengthening this function is not limited to sales
To be able to provide comfort and a better or up-selling/cross-selling activities but also
transaction experience for customers (retail includes educational activities for customers
and wholesale segments), apart from its outlet regarding product services and referrals for BNI
network, BNI also has other banking channels and Subsidiary products, as well as conducting
that are no less important, namely the digital follow-up on lead data.
banking platform. For digital banking channels
that serve retail customer transactions, BNI has In line with optimizing the function of frontliners
a mobile banking Super App known as Wonder to increase productivity, BNI is also developing
by BNI. Meanwhile, to serve wholesale customer e-channels, such as DigiCS, DigiCS Lite, T-Care
transactions, BNI has BNIdirect for Wholesale (banking service self-service machine), BNI
Solution, which integrates a number of financial SPRINT (BNI channel that functions in printing
solutions such as cash management, supply account history into savings books, A4 paper,
chain, foreign exchange, trade (bank guarantee), receipts, and can be sent via email), CRM
and virtual accounts. (automated machines that function to serve
cash withdrawal and cash deposit transactions),
3. Strengthening Business Networks through more sophisticated automated teller machines
Outlet Optimization (ATM) to support transactions independently,
BNI is committed to providing a superior and Biometric Fingerprint to speed up and
customer experience through personal, make it easier to verify customer identity. This
innovative, and accessible services. BNI actively transformation aims to reduce queues, increase
maintains relationships with customers through operational efficiency, and provide a better
a proactive approach, understanding their needs, experience to customers. With this step, BNI
and providing relevant financial solutions. In seeks to maintain a balance between digital and
addition, in order to improve the customer physical services so that it remains inclusive for
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all levels of society, including those who still 5. Strengthening Human Capital to increase
need face-to-face services. productivity through changes in behavior and
work rhythm in Commercial Business Centers
4. BNI as Indonesian Business Orchestrator to (CMC), Regional Offices, Retail Productive
Global Market Business Centers (RCC), and Branch Offices
In order to carry out the mandate from the In line with one of the focuses of the unique
government to strengthen BNI’s role as a global value proposition that BNI will build, namely
bank, BNI’s commitment is further strengthened productivity, BNI strengthens human capital
by again presenting BNI Representative Offices through skills development and changes in
abroad. This time, on September 5, 2024, BNI behavior and work rhythm. To be able to realize
inaugurated the opening of its representative this, BNI is trying to encourage Relationship
office in Sydney, Australia, and was the first bank Managers (RM) to become more militant and in
representative from Indonesia to open an office the market and leaders to become more hands-
in Australia. on with high ownership through implementing
strategic initiatives related to productivity
In addition, BNI also increases the value of enhancement. Changes in behavior and work
its international network through diaspora rhythm are measured based on several leading
engagement, strategic partnerships, innovative indicator matrices, which are monitored regularly
financial solutions, and a focus on compliance via the leading indicator dashboard. One example
and operational excellence. BNI plays an active of a matrix that is measured is the adequacy
role in encouraging the Indonesian Diaspora of leads owned by RMs and the assistance of
and Exports through BNI Xpora, which is a one- leaders to RMs when visiting customers and
stop solution that can support Indonesian SMEs other strategic assistance.
in developing their business abroad through
the pillars of Go Productive, Go Digital, and Go In meeting the sufficiency of these leads, each RM
Global. This will be a comprehensive solution is also helped by the existence of Connect (for
(end-to-end) for domestic SMEs (sellers) and RMs in the Corporate, Enterprise, Commercial,
diaspora entrepreneurs or global buyers (buyers) and Retail Productive Segments) and Digisales
abroad. (for RMs in the Consumer Segment), which
are tools that support RMs in carrying out the
BNI Xpora, which was launched in August 2021, pipeline management stage. Lead data, whether
is increasingly showing positive developments. derived from corporate customer partners or
2024 marks a major step in making Xpora a lead data resulting from canvassing by RM, will
comprehensive and integrated export-related be injected into each RM’s Connect and Digisales
program, which supports Indonesian SMEs accounts.
related to exports through training, mentoring,
and wider access to global markets. BNI Xpora In following up on leads, RM can provide very
also provides more flexible financing solutions, useful solutions for potential customers by
including export-based financing and payment offering easy transactions via the BNIdirect
schemes that are more in line with export needs. platform through superior features designed
This can make it easier for business actors to to provide a safe and efficient transaction
manage their working capital in developing experience and can be used anytime and
business in the global market. anywhere. This convenience certainly provides
added value for customers so that they can feel
more comfortable and confident in carrying
out their banking activities. This Productivity
Enhancement initiative has been implemented
throughout the Region and is expected to
increase productivity.
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INNOVATION SUPPORTSTRANSFORMATION 2. Innovation Culture
To support innovation culture and create a
BNI Strengthens Innovation Culture through dynamic innovation ecosystem, a platform is
Establishing a Corporate Innovation Center for a needed to convey innovation ideas from BNI
More Agile and Adaptive Future Hi-Movers. Previously, submitting innovation
ideas (idea submission) was still done semi-
BNI has carried out the BNI CorporateTransformation manually by Hi-Movers via an online form.
program with one of the initiatives being New The collaboration process between Hi-Movers
Ways of Working (NWoW), which aims to adapt the previously had to be done manually, making
organization so that it has an impact on increasing it difficult for Hi-Movers from different work
collaboration and agile ways of working among BNI units (both between divisions and regions) to
employees. NWoW is one of the internal strategies collaborate in developing innovation ideas.
implemented in 2023 in order to prepare the BNI Therefore, to support automated innovation
organization for the future through new ways of submission and make it easier for Hi-Movers to
working to achieve corporate strategic targets. convey innovation ideas (idea submission), BNI
One of the results of the NWoW initiative is the has provided a tool for Hi-Movers called BNI
formation of a new function at BNI, namely the Ideabox.
Corporate Innovation Center (INV) Department in
the Corporate Development and Transformation The presence of BNI Ideabox provides various
Division (CDV), which has the function of managing benefits in supporting and managing innovation
and facilitating bottom-up innovation ideas at BNI at BNI, including the following:
from Hi-Movers. As part of efforts to encourage 1) Manage and Identify Potential Ideas
a culture of innovation, BNI not only develops the All submitted ideas are stored on 1 (one)
organizational structure but also strengthens the platform, making it easier to manage, review,
innovation ecosystem. This effort is realized through archive, and identify ideas that have the
strengthening innovation branding, innovation potential to have an impact on BNI.
culture, and organizing innovation events. 2) Encouraging Hi-Movers Participation in
Innovation at BNI
1. Innovation Branding BNI Ideabox can motivate all Hi-Movers
In order to encourage innovation culture and to actively participate in innovation at BNI
innovation awareness, BNI strengthened because it has space to voice employee ideas.
innovation branding by launching the BNI 3) Ease of Submitting Innovation Ideas
Innovation Center branding and logo called BNI Ideabox can be accessed by Hi-Movers
“benih-innovation center by BNI.”. The benih anytime and anywhere so that the innovation
logo consists of a rounded font, which has the process can run consistently.
philosophy of describing a growth mindset, 4) Increase Collaboration and Idea Development
which is a mindset that supports learning new Hi-Movers can collaborate to develop joint
things and innovating. ideas and strengthen synergy between Units/
Divisions/Regions.
After the launch of BNI Ideabox on June 12, 2024,
until December 2024, 2,189 Hi-Movers had registered
at BNI Ideabox, with a total of 232 innovation ideas
Innovation Center by BNI
that had been submitted. This figure shows the
high enthusiasm of Hi-Movers in participating and
contributing to creating innovations that support
There is a Supergraphic Mark on the “benih- BNI’s progress.
innovation center by BNI” logo with the theme
Connecting the Dots with the meaning “an
innovation that starts from a small dot to become
several specific dots and shapes with the hope of
having a big impact and illustrates that to achieve
success there will be many challenges, but it is
hoped that BNI will remain competitive and always
adapt to customer needs”.
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3. Innovation Event 2) BINNOVA Batch 2 & 3
Organizing innovation events regularly plays In order to support the BNI CulturalTransformation
an important role as a forum for collaboration, Program, especially regarding strengthening
inspiration, and building a healthy competitive the culture of innovation, on June 12, 2024, BNI
spirit among Hi-Movers, thereby encouraging Ideabox was officially launched as a platform
them to contribute more actively in creating to facilitate Hi-Movers in conveying innovation
creative and impactful solutions. ideas flexibly, anytime and anywhere.
Incubation of ideas submitted by Hi-Movers to the Following up on the launch of BNI Ideabox,
BNI Ideabox has also been carried out through the BINNOVA batch 2 has been initiated with the
BNI Innovation (BINNOVA) event. BINNOVA is one theme “Increasing Active Users of New Mobile
of the innovation events that is routinely held within Banking BNI (wondr by BNI),” and BINNOVA batch
BNI’s internal environment. The aim of BINNOVA is 3 with the theme “Increasing Business Process
to look for the best ideas from Hi-Movers, which can Effectiveness” through the BNI Ideabox tool. During
be implemented to provide a positive impact, both the idea submission period, 178 innovations were
in increasing revenue and cost efficiency, as well as submitted to BNI Ideabox. After going through the
increasing the effectiveness of business processes. curation stages by innovation management and
the incubation process (customer validation and
The following is a series of BINNOVAs carried out product validation), 6 (six) innovation teams have
during 2024: been selected to qualify for the Grand Final Pitching
stage, which was held on October 15, 2024.
1) BINNOVA Batch 1
In order to support the development of business 3) BINNOVA Batch 4
innovation at BNI, the Corporate Development The BNI Innovation Center collaborates with
& Transformation Division (CDV) managed the the Data Management & Analytics Division
BINNOVA Batch 1 event and selected 20 teams (DMA), which has received support from several
with the best innovation. After going through the Sponsor Directors in holding BINNOVA batch
customer validation (CV) and product validation 4 with the theme “Data Quality Innovation
(PV) stages, 5 teams were selected to enter the Challenge: Quality Data, BNI is on Top”. This
BINNOVA Grand Final Pitching stage, which was theme was chosen with the aim of supporting
held on June 25, 2024. In batch 1, three initiatives efforts to create higher quality data and optimize
have been produced, which are planned to be BNI’s vision, namely to become a financial
implemented. One of these initiatives has been institution that excels in sustainable service and
successfully realized in 2024, namely the addition performance.
of investment features that can be done directly
via the Wonder by BNI platform. During the idea submission period, 45 innovation
ideas were obtained from Hi-Movers, which were
submitted to BNI Ideabox. After going through the
innovation idea curation stage carried out by the BNI
Innovation Center, 11 innovation ideas were selected,
which passed to the incubation stage, which is the
process of developing innovation ideas to ensure
the feasibility and readiness of the innovation ideas
before they are implemented.
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Transparency in
Report Submission
BNI is committed to fulfilling the principle of information disclosure, which is very important for the public
in making investment decisions. For this reason, BNI routinely submits Disclosure of Information or Material
Facts reports to the Financial Services Authority (OJK) and also announces this information to the public.
In 2024, the Corporate Secretary conveyed various information related to BNI to the public through mass
media, the IDX website, and the BNI website using Indonesian and English. The Corporate Secretary has
also submitted regular and incidental reports to IDX and OJK with the following details:
PERIODIC REPORTS
The following table presents detailed information regarding the Transparency of Report Submission carried
out by BNI in 2024:
Number of
Report Intended for Period
Report
BBNI Securities Holder Registration Monthly Report 12 OJK & IDX Monthly
Consolidated Financial Statements of the Bank and 4 OJK & IDX Quarterly
Subsidiaries (Unaudited)
Annual Financial Report (Audited) 1 OJK & IDX Annually
Annual Report (including Corporate Governance 1 OJK & IDX Annually
Report, Corporate Governance Report of Sharia
Business Unit, and Integrated Governance Report of
BNI Financial Conglomeration)
Sustainability Report 1 OJK & IDX Annually
Annual Rating Report 1 OJK & IDX Annually
Annual Report of Parent and Subsidiary Banks (Report 1 OJK Annually
of Banks that are part of a business group)
Related Party List Report 2 OJK Semi-annual
Annual Public Expose Report 1 IDX Annually
List of 10 Largest Shareholders Report 4 OJK & IDX Quarterly
Company Performance Report (Earning Call) 4 OJK & IDX Quarterly
Announcement Report of Annual General Meeting of 1 OJK & IDX Annually
Shareholders
Annual General Meeting of Shareholders Invitation 1 OJK & IDX Annually
Report
Report on the Implementation of the Annual General 1 OJK & IDX Annually
Meeting of Shareholders
Cash Dividend Payment Implementation Report 1 OJK & IDX Annually
INCIDENTAL REPORT
Throughout 2024, BNI has made 33 information disclosures in the form of incidental reports to regulators
(OJK and/or IDX).
Detailed information regarding the periodic reports and incidental reports above can be viewed and accessed
via the BNI website at https://www.bni.co.id/id-id/investor/berita-investor/keterbukaan-information
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State Official
Wealth Report (LHKPN)
As a tangible commitment to enhancing BNI has established written policies and procedures
transparency and fostering a culture free from governing LHKPN submission, designating a
Corruption, Collusion, and Nepotism (KKN), all responsible unit to manage and administer LHKPN,
members of the Board of Commissioners, Board of and instituting mechanisms for imposing sanctions
Directors, and Structural Officers at BNI are required on officials who fail to fulfill their reporting
to submit their Wealth Reports (LHK) in accordance obligations. These measures aim to ensure
with the company’s internal guidelines outlined in compliance with regulations and uphold the integrity
the Human Capital Relation Corporate Manual No. of BNI personnel in line with GCG principles.
Instruction IN/001/HCE/002, dated March 14. This
reporting is part of BNI’s efforts to implement Good LHKPN REPORTING OBLIGATIONS
Corporate Governance (GCG) practices and ensure
compliance with applicable regulations. In compliance with regulations, the following
Structural Officers at BNI are required to submit
LHKPN POLICY LHKPN:
1. Commissioners;
BNI’s internal policies regarding the mechanism 2. Directors;
for submitting and reporting LHKPN for certain 3. Senior Executive Vice Presidents (SEVPs);
positions reflect compliance with the following legal 4. Division Head/Units/Functional Units;
frameworks: In Functional Units without a Head, the reporting
1. Law No. 28 of 1999 on Clean and Free State obligation applies to positions with at least the
Administration from Corruption, Collusion and rank of Senior Vice President.
Nepotism as amended by Law No. 30 of 2002 on 5. Regional Manager;
the Corruption Eradication Commission; 7. General Managers (GMs) of Overseas Office; and
2. Law No. 30 of 2002 on the Corruption Eradication 8. Commissioners/Directors in Subsidiaries/
Commission jo. Law No. 10 of 2015 on the Affiliated Consolidated Companies.
Stipulation of Government Regulation in Lieu
of Law No. 1 of 2015 on the Amendment to Law LHKPN MANAGEMENT
No. 30 of 2002 on the Corruption Eradication
Commission jo. Law of the Republic of Indonesia The management of LHKPN reporting for BNI
No. 19 of 2019 on the Second Amendment to Law Structural Officers is overseen by the following
No. 30 of 2002 on the Corruption Eradication roles:
Commission; 1. The LHKPN Management Coordinator is a
3. KPK Regulation No. 07 of 2016, as amended by unit that oversees the Human Capital Services
KPK Regulation No. 2 of 2020, on Procedures for function with the following scope of duties:
Registration, Announcement, and Examination a. Coordinating with the Corruption Eradication
of State Officials’ Wealth; Commission (KPK) on monitoring, filing, and
4. Circular Letter of the Minister of State-Owned submission of LHKPN as well as conducting
Enterprises (SOEs) No. SE-12/MBU/10/2021 on awareness programs on reporting obligations.
the Obligation to Submit State Organizer Asset b. Coordinating with the Ministry of SOEs and
Reports (LHKPN) for Officials in State-Owned KPK regarding the management of the LHKPN
Enterprises. application.
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2. The LHKPN Application Admin is an official who 3. LHKPN Work Unit Admin is an official who
oversees the Human Capital Services function in monitors and coordinates with the LHKPN
the field of industrial relations with the following Application Admin. There are 3 (three) Work Unit
scope of duties: Admins at BNI, namely:
a. Submitting data on changes in the positions a. Corporate Secretary Division;
of state administrators to the KPK. b. Subsidiaries Management Division;
b. Coordinating with the KPK on LHKPN c. International & Financial Institutions Division.
management.
LHKPN REPORTING IN 2024
In 2024, 152 officials at BNI were obligated to submit LHKPN. All of them representing 100% compliance,
submitted their State Official Wealth Reports punctually in accordance with prevailing regulations.
Obligations Position Unit 2024
Board of Commissioners Person 10
Board of Directors Person 12
Senior Executive Vice President (SEVP) Person 9
Division Head/Unit/Functional Unit Person 69
Mandatory LHKPN
Regional Manager Person 17
General Manager (GM) of Overseas Branch Person 6
Commissioner/Director of a Consolidated Subsidiary/
Person 29
Affiliated Company
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Bad Corporate Governance
Practices
Bad corporate governance practices refer to a series of actions or policies that diverge from the principles
of sound corporate governance.
Throughout 2024, BNI is recorded as having neither taken actions nor established policies related to bad
corporate governance practices, as detailed in the following table:
Practised
Description
in 2024
Reports indicating the company as an environmental polluter None
Legal cases currently faced by the Bank, subsidiaries, members of the Board of Directors, and/or members of None
the Board of Commissioners who are currently in office, not disclosed in the Annual Report
Non-compliance in fulfilling tax obligations None
Inconsistencies in the presentation of the Annual Report and Financial Statements with applicable regulations None
and Financial Accounting Standards
Labor and employee-related cases None
Lack of disclosure of operating segments in the listed company None
Discrepancies between the hardcopy and softcopy versions of the Annual Report None
1094 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Implementation of
Integrated Governance
Integrated Governance for Financial Conglomerates SELF-ASSESSMENT REPORT ON THE
at BNI adheres to the provisions of OJK Regulation IMPLEMENTATION OF INTEGRATED
No. 18/POJK.03/2014 on the Implementation of GOVERNANCE IN 2024
Integrated Governance for Financial Conglomerates
(“POJK 18/2014”) and OJK Circular Letter No. 15/ In accordance with applicable regulations, Financial
SEOJK.03/2015 on the Implementation of Integrated Conglomerates are required to periodically prepare
Governance for Financial Conglomerates (“SEOJK Self-Assessment Reports on Integrated Governance,
15/2015”). specifically in June and December. These reports
must be submitted to OJK no later than the 15th of
As the Main Entity within the Financial Conglomerate, the second month following the end of the reporting
BNI implements Integrated Governance to ensure period, i.e., August 15 and February 15, respectively.
transparency and compliance with regulations. In
2024, the implementation of Integrated Governance The Self-Assessment of the implementation of
encompassed the following aspects: Integrated Governance principles in BNI’s Financial
a. Self-Assessment Reports on the Implementation Conglomerate focuses on three main aspects,
of Integrated Governance throughout 2024. namely: Structure, Process, and Outcome. The
b. Structure of BNI Financial Conglomerate. evaluation centers on seven key assessment factors,
c. Shareholding Structure within the BNI Financial which serve as benchmarks for the implementation
Conglomerate as of December 2024. of Integrated Governance:
d. Management Structure of the BNI Financial 1. Execution of the Duties and Responsibilities of
Conglomerate. the Board of Directors of the Main Entity.
e. Core Principles of Integrated Governance for BNI 2. Execution of the Duties and Responsibilities of
Financial Conglomerate the Board of Commissioners of the Main Entity.
f. Intra-Group Transaction Policy within BNI 3. Duties and Responsibilities of the Integrated
Financial Conglomerate. Governance Committee.
4. Duties and Responsibilities of the Integrated
Compliance Unit.
5. Duties and Responsibilities of the Integrated
Internal Audit Unit.
6. Implementation of Integrated Risk Management.
7. Development and Implementation of Integrated
Governance Guidelines.
BNI has prepared a Self-Assessment Report on the implementation of Integrated Governance within its
Financial Conglomerate for the 2024 period, as detailed below:
Integrated Governance Self-Assessment Results
Rating
December December Rating Definition
2023 2024
2 2 The Financial Conglomerate is deemed to have implemented Integrated
Governance effectively overall. This assessment is evident from the satisfactory
application of Integrated Governance principles. Any shortcomings in the
implementation of Integrated Governance can be resolved through routine
corrective actions carried out by the Main Entity and/or Financial Services
Institutions.
2024 Annual Report
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Results of Self-Assessment on the seven assessment results of monitoring, evaluation and suggestions
factors for Integrated Governance Implementation for improvement in the implementation of the
in 2024 is as follow: compliance function in each Financial Services
1. Board of Directors of the Main Entity Institution of the BNI Financial Group periodically
Under the Integrated Governance structure, all (quarterly).
members of BNI’s Board of Directors have met
the qualifications stipulated by applicable laws 5. Integrated Internal Audit Working Unit
and regulations. The implementation of duties The Internal Audit Division (IAD) operates
and responsibilities of the BNI Board of Directors independently from BNI’s operational units, as
related to the Integrated Governance process has well as BNI Financial Conglomerate FSI, and
been carried out and followed up in accordance reports directly to President Director of the
with the advice and counsel of the BNI Board of Main Entity and/or dotted line to the Board of
Commissioners. Commissioners of the Primary Entity. IAD as
the Integrated Internal Audit Working Unit has
2. Board of Commissioners of the Main Entity monitored the implementation of internal audit
Within the Integrated Governance structure, in BNI Financial Conglomeration.
all members of BNI’s Board of Commissioners
meet the qualifications required by prevailing 6. Integrated Risk Management Implementation
regulations. The Board of Commissioners has The appointment of Risk Management Director
fulfilled their oversight duties by holding regular (Dir RMT) as the Director in charge of the
meetings and supervising the implementation Integrated Risk Management function, where
of the Board of Directors’ responsibilities Dir RMT supervises the ERM Division as the Risk
as the Main Entity. They have also provided ManagementWork Unit (SKMR) and the Integrated
recommendations for enhancing the Integrated Risk Management Work Unit (SKMRT). Each FSI
Governance Guidelines. already has an SKMR and a Director in charge
of SKMR. The implementation of Integrated Risk
3. Integrated Governance Committee Management of BNI Financial Conglomerate
The Integrated Governance Committee has been implemented in accordance with the
has been established in compliance with characteristics and complexity of the business.
applicable regulations. In order to improve
the TKT Guidelines, the TKT Committee has 7. Integrated Governance Guidelines
provided recommendations to the BNI Board of The BNI Financial Conglomerate Integrated
Commissioners for the improvement of the TKT Governance Guidelines have been prepared,
Guidelines. The evaluation results and outcomes reviewed and implemented in accordance with
of the TKT Committee Meeting were submitted the laws and regulations that contain such as
to the Board of Commissioners through the TKT requirements of the Main Entity’s Board of
Committee Task Implementation Report on a Directors and Commissioners, their duties and
quarterly basis. responsibilities, the Integrated Governance
Committee, Integrated Compliance Working
4. Integrated Compliance Working Unit Unit, Integrated Internal Audit and Integrated
The Integrated Compliance Working Unit Risk Management Implementation, Subsidiaries
(SKKT) is independent and separate from the Development Division function, Anti Fraud
Operational Working Unit (risk taking unit), and Strategy Implementation monitoring function
is directly responsible to the Director in charge of and coordination mechanism between Integrated
the compliance function. SKKT has submitted the Working Units.
1096 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
STRUCTURE OF BNI FINANCIAL CONGLOMERATE
The structure of BNI’s Financial Conglomerate, as the Board of Directors Decree No. DIR/401 dated June 2,
2022, is as follows:
Financing Securities Life Insurance Banking
1983 | 99.99% 1995 | 75.00% 1996 | 60.00% 2022 | 63.92%
Manajer Investasi Sekuritas
Investment Manager Securities
2011 | 99.90% 2021 | 100.00%
BNI Financial Conglomeration has established an Integrated Governance Committee (TKT) with the
composition of the membership as outlined in the Corporate Governance Chapter, this Annual Report, page
851.
Shareholding Structure In BNI Financial Conglomerate
PT Bank Negara Indonesia (Persero) Tbk
The Share Ownership Structure of PT Bank Negara Indonesia (Persero) Tbk as the Main Entity of BNI
Financial Conglomerate as of December 31, 2024 is described in the following chart:
40%
Pemerintah Indonesia
Publik
60%
2024 Annual Report
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Meanwhile, the Share Ownership Structure of Subsidiary Companies in BNI Financial Conglomeration as of
December 31, 2024 is described as follows:
PT BNI Life Insurance PT BNI Multifinance
0.000003% 0.000003%
0.002%
39.999993%
60.000000%
99.998%
BNI BNI
Sumitomo Life Insurance Company Koperasi Karyawan PT BNI Multifinance
Yayasan Kesejahteraan Pegawai BNI
Yayasan Dana Swadharma
PT BNI Sekuritas PT BNI Asset Management
0.1%
25%
75% 99.90%
PT Bank Negara Indoneisa (Persero) Tbk PT BNI Sekuritas
SBI Financial Services Co., Ltd Koperasi Karyawan PT BNI Sekuritas
1098 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
PT Bank Hibank Indonesia BNI Securities Pte, Ltd
63.92%
36.08%
100%
PT Bank Negara Indoneisa (Persero) Tbk PT BNI Sekuritas
PT Mayora Inti Utama
MANAGEMENT STRUCTURE OF BNI FINANCIAL CONGLOMERATE
PT Bank Negara Indonesia (Persero) Tbk
Name Position
Board of Commissioners
Pradjoto President Commissioner/Independent Commissioner
Pahala Nugraha Mansury Vice President Commissioner
Sigit Widyawan Independent Commissioner
Askolani Commissioner
Asmawi Syam Independent Commissioner
Mohamad Yusuf Permana Commissioner
Iman Sugema Independent Commissioner
Septian Hario Seto Independent Commissioner
Erwin Rijanto Slamet Independent Commissioner
Fadlansyah Lubis Commissioner
Robertus Billitea Commissioner
Board of Directors
Royke Tumilaar President Director
Putrama Wahju Setyawan Deputy President Director
Novita Widya Anggraini Finance Director
Hussein Paolo Kartadjoemena Digital and Integrated Transaction Banking Director
I Made Sukajaya Enterprise and Commercial Banking Director
David Pirzada Risk Management Director
Agung Prabowo Wholesale and International Banking Director
Ronny Venir Network and Services Director
Munadi Herlambang 1)
Institutional Banking Director
Corina Leyla Karnalies Retail Banking Director
Mucharom Human Capital and Compliance Director
Toto Prasetio Technology and Operations Director
1)
He has served as Director since March 4, 2024, and has not been effective.
2024 Annual Report
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
PT BNI Life Insurance
Name Position
Board of Commissioners
Beby Lolita Indriani Commissioner
Takafumi Igarashi Commissioner
Alwi Abdurrahman Shihab Independent Commissioner
Sharia Supervisory Board
Agus Haryadi Chairman of Sharia Supervisory Board
Utang Ranuwijaya Member of Sharia Supervisory Board
Siti Haniatunnisa Member of Sharia Supervisory Board
Board of Directors
Neny Asriany Director (concurrently Acting as President Director)
Agung Turanto Sutarno Director
Masaaki Fuse Director
Motoharu Niijima Director
PT BNI Multifinance
Name Position
Board of Commissioners
Suhartono President Commissioner/Independent Commissioner
Hari Satriyono Commissioner
Ita Tetralaswati )
1
Commissioner
Board of Directors
Yenanto Siem President Director
Albertus Henditrianto Director
Legendariah Director
1)
Served as Commissioner since June 24, 2024, in the OJK Fit & Proper Test process.
PT BNI Sekuritas
Name Position
Board of Commissioners
Rudy Tandjung President Commissioner/Independent Commissioner
Kenji Nakanishi Commissioner
Pancaran Affendi 1)
Commissioner
Board of Directors
Vera Ongyono President Director
Yoga Mulya Director
Teddy Wishadi 2)
Director
1)
Served as Commissioner since June 25, 2024 and is in the process of Fit and Proper Test OJK
2)
Served as Director since June 26, 2023 and in the process of Fit and Proper Test OJK
1100 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
PT BNI Asset Management
Name Position
Board of Commissioners
Eko Priyo Pratomo President Commissioner/Independent Commissioner
Efrizal Commissioner
Board of Directors
Mungki Ariwibowo Adil1) President Director
Ade Yusriansyah Director
Putut Endro Andanawarih Director
1)Served as President Director since December 30, 2024
PT Bank Hibank Indonesia
Name Position
Board of Commissioners
Rian Eriana Kaslan President Commissioner
Rufina Tinawati Marianto Independent Commissioner
Joys Djajanto Independent Commissioner
Board of Directors
Jenny Wiriyanto President Director
Adi Syaf Putra Director
Andi M. Andries Director
Ricky Budiono Director
Prihadiyanto Director
BNI Securities Pte, Ltd
Name Position
Chew Wen Yu, Edwin Executive Director
Dipo Nugroho Non Executive Director
BASIC PRINCIPLES OF INTEGRATED GOVERNANCE FOR BNI FINANCIAL CONGLOMERATE
To support the continuity of business and operations within the BNI Financial Conglomerate, the basic
principles of Integrated Governance are applied.These principles follow the guidelines of the Good Corporate
Governance (GCG) Roadmap issued by the Financial Services Authority (OJK) and the ASEAN Corporate
Governance Scorecard, which serve as the main reference to ensure the effective and comprehensive
application of GCG across all entities within the conglomerate.
In line with this, the basic principles of Integrated Governance for the BNI Financial Conglomerate include:
1. The implementation of Integrated Governance within the BNI Financial Conglomerate aims to create
superior performance and add economic value for shareholders and other stakeholders, as well as ensure
that the operations of the BNI Financial Conglomerate comply with applicable laws and regulations,
business ethics, and Good Corporate Governance principles;
2. Referring to the applicable laws and regulations, Financial Services Institutions (LJK) within the Financial
Conglomerate are separate legal entities from BNI, each with its own duties and responsibilities in
company management;
3. LJKs within the Financial Conglomerate are independent legal entities under the applicable laws, where
BNI serves as the Controlling Shareholder in the BNI Financial Conglomerate;
4. The principles of Integrated Governance apply to LJKs within the Financial Conglomerate, unless
otherwise stipulated by applicable laws and regulations. The Articles of Association of LJKs within the
Financial Conglomerate that are not in compliance must be amended, taking into account the applicable
provisions for each LJK.
2024 Annual Report
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INTRA-GROUP TRANSACTION c. Encouraging public disclosure of intra-group
POLICY WITHIN THE BNI FINANCIAL transactions;
CONGLOMERATE d. Considering the impact of intra-group
transactions on the performance of LJK members
Definition of Intra-Group Transaction Risk within the Financial Conglomerate, both directly
The Financial Services Authority (OJK) has set and on the overall BNI Financial Conglomerate.
several regulations regarding the implementation
of integrated risk management in financial Types of Transactions That May Lead to
conglomerates within the financial services industry. Intra-Group Transaction Risks
One of these regulations mandates that Financial Within the BNI Financial Conglomerate, various types
Conglomerates manage the risks of intra-group of transactions may pose intra-group transaction
transactions. Ownership and control relationships risks. Some examples of such transactions include:
across various financial services sectors can affect a. Cross-ownership between LJKs in the Financial
the sustainability of Financial Services Institutions Conglomerate;
(LJK) due to exposure to risks arising, both directly b. Centralization of short-term liquidity management
and indirectly, from the activities of entities within a within the Financial Conglomerate;
Financial Conglomerate. c. Guarantees, loans, and commitments provided
or obtained by one LJK from another LJK in the
Intra-group transaction risk refers to the risks arising Financial Conglomerate;
from the dependency of one entity, either directly d. Exposure to controlling shareholders, including
or indirectly, on another entity within a Financial loan exposure and off-balance sheet items such
Conglomerate. This dependency may occur in the as guarantees and commitments;
context of fulfilling obligations, whether through e. Purchase or sale of assets between one LJK and
written or unwritten agreements, involving the another within the Financial Conglomerate;
transfer of funds or not. By understanding this risk, f. Risk transfer through reinsurance; and
the Financial Conglomerate can more effectively g. Transactions to shift third-party risk exposures
manage risks arising from interactions between among LJKs within the financial conglomerate.
entities.
Adequacy of Processes for Identifying,
Objectives of Intra-Group Transaction Risk Measuring, Monitoring, and Controlling
Management Risks, and the Risk Management
The objectives of Intra-Group Transaction Risk Information System for Intra-Group
Management within the BNI Financial Conglomerate Transactions
are as follows: In managing intra-group transaction risks, BNI
1. To regulate and monitor the risks of intra-group as the Main Entity implements processes for
transactions within the Financial Conglomerate identifying, measuring, monitoring, and controlling
based on prudential principles; risks associated with all material risk factors in an
2. To ensure that the integrated risk management integrated manner. This process is supported by an
process minimizes the potential negative adequate intra-group transaction risk management
impacts caused by one LJK’s direct or indirect information system, which includes:
dependency on another LJK within the Financial 1. Intra-Group Transaction Risk Identification
Conglomerate, and the negative impacts on the The identification of intra-group transaction risks
overall business condition of the BNI Financial is carried out by analyzing the types of products
Conglomerate. and/or transactions between LJKs within the BNI
Financial Conglomerate that could give rise to
Principles of Intra-Group Transaction Risk risks within the conglomerate.
Management 2. Intra-Group Transaction Risk Measurement
BNI, as the main entity in the application of intra- The measurement of intra-group transaction risks
group transaction risk management within the aims to determine the risk rating of intra-group
BNI Financial Conglomerate, must adhere to the transactions within the Financial Conglomerate.
following principles: BNI, as the main entity, must establish a
a. Having sufficient risk management processes methodology for measuring intra-group
for intra-group transactions within the entire transaction risks and assess the appropriateness
Financial Conglomerate; of assumptions, data sources, and procedures
b. Monitoring intra-group transactions within the used.
Financial Conglomerate and preparing regular
reports;
1102 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
3. Intra-Group Transaction Risk Monitoring b. Adherence to the arm’s length principle
Monitoring of intra-group transaction risks (fair transaction terms) for intra-group
involves evaluating exposure to material intra- transactions;
group transaction risks that may affect the capital c. Availability and completeness of intra-group
condition of the Financial Conglomerate, as well transaction documentation; and
as improving reporting processes when business d. Compliance with legal/regulatory provisions
activities, products, transactions, and material for each intra-group transaction.
risk factors change. To assess the intra-group 5. Intra-Group Transaction Risk Management
material financial relationship between FSIs in Information System includes:
the BNI Financial Conglomeration, it is measured a. Intra-group transaction risk profile reports,
based on the value of BNI’s financial transactions which are part of the integrated risk profile
with FSIs that are members of the BNI Financial report;
Conglomeration, as well as between fellow FSIs b. Intra-group transaction reports, which include:
within the BNI Financial Conglomeration. i) Recap of transactions with related parties;
4. Intra-Group Transaction Risk Control ii) Important agreements with related parties.
To implement risk control, BNI, as the Main Entity,
ensures that the BNI Financial Conglomerate BNI, as the Main Entity, prepares and submits
has control methods in place for intra-group intra-group transaction risk profile reports to OJK
transaction risks that could jeopardize the semi-annually, as part of the integrated risk profile
business continuity of the conglomerate. Intra- and intra-group transaction reports for the June
group transaction risk controls are implemented and December reporting periods. As of December
by considering: 31, 2024, all intra-group transactions have been
a. The composition of inherent risk parameters conducted fairly and in compliance with the arm’s
for intra-group transactions in the integrated length principle.
risk profile assessment;
2024 Annual Report
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Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
Implementation of Aspects and Principles
of Corporate Governance in Accordance
with Financial Services Authority
Regulations [ACGS C.2.6]
Referring to POJK No. 21/POJK.04/2015 on the Implementation of Corporate Governance Guidelines for
Public Companies and SEOJK No. 32/SEOJK.04/2015 on the Corporate Governance Guidelines for Public
Companies, BNI adopts five aspects, eight principles, and twenty-five recommendations for good corporate
governance practices. The following table provides a more detailed explanation of these aspects and their
implementation at BNI in 2024:
BNI Compliance
with OJK
OJK Regulations Disclosure in the 2024
No. Implementation at BNI
Recommendation Annual Report
Not Yet
Complied
Complied
A. Aspect A:
Relationship of Public Companies with Shareholders in Guaranteeing Shareholder Rights.
1. Principle 1:
Increasing the Value of Holding General Meetings of Shareholders (GMS).
1.1. Public Companies In the implementation of the 2024 Annual GMS Chapter 7. Corporate
have technical which discussed the Bank’s performance for the Governance, Sub-
methods or 2023 Fiscal Year, voting was carried out by taking chapter General Meeting
procedures for into account physical votes and through an of Shareholders, Page
collecting votes, electronic voting system provided by eASY.KSEI. 630-651.
both openly
and secretly, The vote counting process as the basis for
which prioritize decision making was carried out by PT Datindo
independence and Entrycom as the Securities Administration
the interests of Bureau, and the results were validated by Ashoya
shareholders. Ratam, S.H., M.Kn., a notary in Jakarta. The
voting procedure, both openly and secretly, was
carried out in accordance with the GMS rules of
procedure.
In addition, the procedure for calculating the
quorum, questions and answers, and the
mechanism for making decisions at the meeting
have been regulated in the GMS Rules of
Procedure and implemented in accordance with
OJK Regulation No. 15/POJK.04/2020 concerning
the Planning and Implementation of General
Meetings of Shareholders of Public Banks, and
OJK Regulation No. 16/POJK.04/2020 concerning
the Implementation of General Meetings of
Shareholders of Public Banks Electronically.
1.2. All members of the All members of the Board of Directors and Chapter 7. Corporate
Board of Directors members of the Board of Commissioners of the Governance, Sub-
and members Public Company were present at the 2024 Annual chapter General Meeting
of the Board of GMS. of Shareholders, Page
Commissioners 630-651.
of the Public BNI has submitted the Summary Report of the
Company were Minutes of the Annual GMS for the 2023 Financial
present at the Year to the OJK through Letter No. CSE/7/1616
Annual GMS. dated March 5, 2024.
1.3. The summary of The Summary of the Minutes of the 2024
the minutes of the Annual GMS has been published on the
GMS is available official BNI website, which can be accessed
on the Public via the following link: https://www.bni.
Company Website co.id/id-id/perseroan/tata-kelola/rups
for at least 1 (one)
year. The Summary of the Minutes of the previous
year’s GMS is also still published on the official
BNI website.
1104 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
BNI Compliance
with OJK
OJK Regulations Disclosure in the 2024
No. Implementation at BNI
Recommendation Annual Report
Not Yet
Complied
Complied
2. Principle 2:
Improving the Quality of Communication of Public Companies with Shareholders or Investors.
2.1. Public Companies The communication policy with Shareholders Chapter 7. Corporate
have a or investors is stated in the Investor Relations Governance, Sub-
communication Guidelines No. IN/41/KMP/001 dated January chapter Investor
policy with 26, 2015 and the Company Guidelines Relations, Page 905-908.
shareholders or No. IN/001/IRN/001 dated October 3, 2024. These
investors. guidelines include policies related to investor
2.2. Public Companies relations activities, such as analyst meetings,
disclose the preparation of annual reports, investor meetings,
Public Company’s public exposes, and roadshows. The policy also
communication includes strategies, programs, communication
policy with implementation times, and guidelines that allow
shareholders or Shareholders or investors to actively participate
investors on the in communication. The existence of this policy
Website. demonstrates the Bank’s commitment as a Public
Company to implementing transparent and open
communication with Shareholders and investors.
In 2024, as a form of implementing this policy, the
Bank has held analyst meetings, annual reports,
and public exposes, and published them on the
PT Bursa Efek Indonesia website and the official
BNI website.
B. Aspect B:
Functions and Roles of the Board of Commissioners
3. Principle 3:
Strengthening the Membership and Composition of the Board of Commissioners.
3.1. Determination As of December 31, 2024, the number of Chapter 7. Corporate
of the number members of the BNI Board of Commissioners Governance, Sub-
of members of is 11 (eleven) people. Determination of the Chapter Policy on
the Board of number and composition of the Board of Diversity of the Board
Commissioners Commissioners has taken into account the of Commissioners and
takes into account conditions, organizational needs and complexity Directors, Page 788-789.
the conditions of BNI’s business as a Public Company and meets
of the Public the criteria in accordance with OJK Regulation
Company. No. 33/POJK.04/2014 concerning the Board of
Directors and Board of Commissioners of Issuers
or Public Companies, and OJK Regulation No.
17 of 2023 Implementation of Governance for
Commercial Banks.
3.2. The determination The current composition of the Board of Chapter 3. Company
of the composition Commissioners has reflected adequate diversity, Profile Sub-Chapter
of the Board of with a combination of various important aspects Profile of the Board of
Commissioners such as independence, expertise and educational Commissioners, Page
members takes background, diverse work experience, and 100-111.
into account varying age ranges. This diversity is expected
the diversity to support more comprehensive and balanced Chapter 7. Corporate
of expertise, decision-making, and ensure that the Board Governance, Sub-
knowledge, of Commissioners can carry out its functions Chapter Diversity
and experience effectively in overseeing the Bank’s operations. Policy of the Board of
required. This is in accordance with the Regulation of Commissioners and
the Minister of SOEs No. PER-3/MBU/03/2023 Directors, Page 788-789.
concerning Organs and Human Resources of
State-Owned Enterprises.
2024 Annual Report
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BNI Compliance
with OJK
OJK Regulations Disclosure in the 2024
No. Implementation at BNI
Recommendation Annual Report
Not Yet
Complied
Complied
4. Principle 4:
Improving the Quality of Implementation of the Duties and Responsibilities of the Board of Commissioners.
4.1. The Board of The self-assessment policy is used to assess the Chapter 7. Corporate
Commissioners has performance of the Board of Commissioners Governance, Sub-
a self-assessment based on the achievement of the work program Chapter Performance
policy to assess listed in the Board of Commissioners' Work Plan Assessment of the
the performance and Budget (RKA). This assessment includes Board of Directors
of the Board of indicators related to the duties and responsibilities and Board of
Commissioners. of the Board of Commissioners, which are also Commissioners, Page
included in the GCG Self Assessment. 763-767.
The performance assessment of the Board of
Commissioners is described through three main
indicators, namely advisory on performance,
strengthening executive functions, and monitoring
compliance. The GCG Self Assessment consists of
three main benchmarks: Governance Structure,
Governance Process, and Governance Outcome.
Governance Structure includes 14 indicators,
Governance Process consists of 17 indicators, and
Governance Outcome has 6 indicators.
4.2. The self-assessment Disclosure of the Self-Assessment policy on the Chapter 7. Corporate
policy to assess performance of the Board of Commissioners listed Governance, Sub-
the performance in the RKA has been described in the 2024 Annual Chapter on Assessment
of the Board of Report. In addition, BNI has also submitted a of the Performance
Commissioners is report on the results of the GCG Self Assessment of the Board of
disclosed through related to the duties and responsibilities of the Directors and Board of
the Annual Report of Board of Commissioners to the regulator. Commissioners, Page
the Public Company. 763-767.
4.3. The Board of The policy regarding the resignation of the Board Chapter 7. Corporate
Commissioners has of Commissioners is regulated in the Board of Governance, Sub-
a policy regarding Commissioners Charter. Chapter Board of
the resignation Commissioners, Page
of members of In order to maintain the integrity of the Bank 652-698.
the Board of and ensure compliance with the law and GCG
Commissioners if principles, BNI will take firm action and will not Chapter 7. Corporate
they are involved in hesitate to enforce appropriate sanctions if there Governance, Sub-
financial crimes. is evidence of involvement of members of the Chapter Nomination
Board of Commissioners in financial crimes. and Remuneration of
Members of the Board
As part of law enforcement efforts, BNI has of Commissioners and
implemented OJK Regulation No. 8 of 2023 Board of Directors, Page
concerning the Implementation of Anti-Money 768-787.
Laundering Programs, Prevention of Terrorism
Financing, and Prevention of Proliferation of Chapter 7. Corporate
Weapons of Mass Destruction in the Financial Governance, Sub-
Services Sector. Chapter on Anti-Money
Laundering, Prevention
of Terrorism Financing,
and Prevention of
Proliferation of Weapons
of Mass Destruction
(APU, PPT, and PPPSPM)
Programs, Page 1028-
1032.
4.4. The Board of One of the organs of the Board of Commissioners Chapter 7. Corporate
Commissioners is the Nomination and Remuneration Committee, Governance, Sub-
or the Committee which functions to carry out nomination duties.This Chapter Nomination
that carries out committee assists the Board of Commissioners and Remuneration
the Nomination in assessing the performance of members of Committee, Page 810-
and Remuneration the Board of Directors and/or members of the 826.
function prepares Board of Commissioners based on benchmarks
a succession policy that have been set as evaluation materials. This
in the Nomination assessment is carried out by referring to BUMN
process for regulation No. PER-3/MBU/03/2023 of 2023.
members of the
Board of Directors.
1106 Transforming the Future, Empowering Indonesia
Page 506
Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
BNI Compliance
with OJK
OJK Regulations Disclosure in the 2024
No. Implementation at BNI
Recommendation Annual Report
Not Yet
Complied
Complied
C. Aspect C:
Functions and Roles of the Board of Directors
5. Principle 5:
Strengthening the Membership and Composition of the Board of Directors.
5.1. Determination As of December 31, 2024, the number of members Chapter 7. Corporate
of the number of of the BNI Board of Directors is 12 (twelve) people. Governance, Sub-
members of the Determination of the number and composition of Chapter Policy on
Board of Directors the Board of Directors has taken into account the Diversity of the Board
takes into account conditions, organizational needs and complexity of Commissioners and
the conditions of BNI’s business as a Public Company and meets Board of Directors, Page
of the Public the criteria in accordance with OJK Regulation 788-789.
Company and the No. 33/POJK.04/2014 concerning the Board of
effectiveness of Directors and Board of Commissioners of Issuers
decision-making. or Public Companies, and OJK Regulation No.
17 of 2023 Implementation of Governance for
Commercial Banks.
5.2. The determination The current composition of the Board of Chapter 3. Company
of the composition Directors has reflected adequate diversity, with Profile Sub-Chapter
of the Board of a combination of various important aspects Board of Directors
Directors members such as independence, background expertise Profile, Page 114-125.
takes into account and education, diverse work experience, and
the diversity varying age ranges. This diversity is expected Chapter 7. Corporate
of expertise, to support more comprehensive and balanced Governance, Sub-
knowledge, decision-making, and ensure that the Board Chapter Board of
and experience of Commissioners can carry out its functions Commissioners and
required. effectively in overseeing the running of the Board of Directors
company. This is in accordance with the Diversity Policy, Page
Regulation of the Minister of SOEs No. PER-3/ 788-789.
MBU/03/2023 concerning Organs and Human
Resources of State-Owned Enterprises.
5.3. Members of the The Director of Finance, Novita Widya Anggraini,
Board of Directors has an educational background in accounting
who oversee the economics and throughout 2024 has improved
accounting or her competence in this field.
finance sector have
expertise and/or
knowledge in the
field of accounting.
6. Principle 6:
Improving the Quality of Implementation of Duties and Responsibilities of the Board of Directors.
6.1. The Board of The Board of Directors’ performance assessment Chapter 7. Corporate
Directors has policy is regulated in the Guiding Principle Governance, Sub-
its own self- Key Performance Indicator (KPI) of the Board Chapter Assessment
assessment policy of Directors. This performance measurement of the Performance
to assess the includes several KPIs that are assessed of the Board of
performance of the collegially for all Directors, both in quantitative Directors and Board of
Board of Directors. and qualitative forms. The assessment involves Commissioners, Page
several factors, such as market capitalization, 763-767.
profit, market share, and leadership. The
Nomination and Remuneration Committee
has conducted an evaluation and provided
recommendations to the Board of Commissioners
regarding the nomination and remuneration
system or policy for Commissioners, Directors,
executive officers, and employees as a whole.
6.2. The self- In 2024, the performance assessment of the Board Chapter 7. Corporate
assessment policy of Directors has been disclosed in the Annual Governance, Sub-
for assessing the Report, which can be accessed by Shareholders, Chapter Assessment
performance of the investors, and other stakeholders through the of the Performance
Board of Directors official BNI website. This information is very of the Board of
is disclosed useful for providing assurance to Shareholders Directors and Board of
through the annual and investors that the management of the Commissioners, Page
report of the Public company continues to be carried out in a better 763-767.
Company. direction.
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1107
Page 507
Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
BNI Compliance
with OJK
OJK Regulations Disclosure in the 2024
No. Implementation at BNI
Recommendation Annual Report
Not Yet
Complied
Complied
6.3. The Board of BNI has a clear policy regarding the resignation Chapter 7. Corporate
Directors has a of members of the Board of Directors and will Governance, Sub-
policy regarding take firm action if financial crimes occur. This Chapter Board of
the resignation of policy is regulated in the Articles of Association Directors, Page 703-762.
members of the and the Board of Directors Charter.
Board of Directors Chapter 7. Corporate
if they are involved In order to maintain the integrity of the Bank Governance, Sub-
in financial crimes. and ensure compliance with the law and GCG Chapter Nomination
principles, BNI will take firm action and will not and Remuneration Page
hesitate to enforce appropriate sanctions if there 768-787.
is evidence of involvement of members of the
Board of Directors in financial crimes. Chapter 7. Corporate
Governance, Sub-
As part of law enforcement efforts, BNI has Chapter on Anti-Money
implemented OJK Regulation No. 8 of 2023 Laundering, Prevention
concerning the Implementation of Anti-Money of Terrorism Financing,
Laundering Programs, Prevention of Terrorism and Prevention of
Financing, and Prevention of Proliferation of Proliferation of Weapons
Weapons of Mass Destruction Funding in the of Mass Destruction
Financial Services Sector. (APU, PPT, and PPPSPM)
Programs, Page 1028-
1032.
D. Aspect D:
Stakeholder Participation
7. Principle 7:
Enhancing Corporate Governance Aspects through Stakeholder Participation.
7.1. Public Companies BNI has a comprehensive policy to prevent Chapter 7. Corporate
have policies to insider trading, which is outlined in the Governance, Sub-
prevent insider Company Guidelines (e-PP). This policy provides Chapter Insider Trading
trading. clear guidance to all employees, including and Conflict of Interest
members of the Board of Directors and Board Policy, 1059-1060.
of Commissioners, regarding the use and
disclosure of unpublished insider information.
In an effort to prevent insider trading practices,
BNI also establishes reporting procedures for
employees who suspect violations related to
such information. To support the implementation
of this policy, BNI periodically holds training so
that employees understand and comply with
applicable provisions. With these steps, BNI
aims to create a culture of transparency and
accountability, as well as increase public trust in
the integrity of financial institutions in managing
sensitive information.
7.2. Public Company In its operational activities, BNI always complies Chapter 7. Corporate
has an anti- with OJK Regulation No. 12 of 2024 concerning Governance, Sub-
corruption and the Implementation of Anti-Fraud Strategy for Chapter Internal Fraud,
anti-fraud policy. Financial Services Institutions, as well as Bank Page 1062-1063.
Indonesia Circular Letter No. 13/28/DPNP dated
December 9, 2011 concerning the Implementation Chapter 7. Corporate
of Anti-Fraud Strategy. BNI is committed to Governance, Sub-
fostering a culture and concern for anti-fraud Chapter Anti-Corruption
throughout the organization. The implementation Policy, Page 1033-1034
of anti-fraud policies and strategies is carried out
through the implementation of the No Fraud for
Our Bank principle.
1108 Transforming the Future, Empowering Indonesia
Page 508
Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
BNI Compliance
with OJK
OJK Regulations Disclosure in the 2024
No. Implementation at BNI
Recommendation Annual Report
Not Yet
Complied
Complied
To ensure that business activities are free from
corruption, bribery, and fraud, BNI has formed
several organizations, such as the Gratification
Control Unit (UPG), the Anti-Fraud Unit, and
the Anti-Fraud Committee. In addition, BNI also
implements strict policies and procedures to
enforce the principles of anti-corruption, anti-
bribery, and anti-fraud, including the signing
of an integrity pact by employees, the Board
of Directors, and the Board of Commissioners
every year, the Declaration of Gratification and
Anti-Bribery periodically, and ISO 37001:2016
Certification on the Anti-Bribery Management
System (SMAP).
To measure the success of this compliance
culture, the Compliance Division has developed
a tool called the Compliance Index (CIX).
7.3. Public Companies BNI has a supplier or vendor selection and Chapter 7. Corporate
have policies on capacity building policy outlined in the Company Governance, Sub-
supplier or vendor Guidelines (e-PP) Procurement No. IN/156/ Chapter Procurement
selection and PGV/017. This policy covers procurement Policy, Page 1039-1043.
capacity building. procedures, including methods and process
flows, and is applied consistently in every
procurement of goods and/or services. This
policy serves as a guideline for all employees
in carrying out the procurement process. BNI
requires that providers of goods and/or services
required have been registered in the manual
system or e-Procurement application. In addition,
the procurement winner notification process is
carried out transparently to ensure accountability.
7.4. Public Companies Policies related to creditor rights at BNI are Chapter 7. Corporate
have policies regulated through an agreement agreed between Governance, Sub-
regarding the BNI and creditors. This agreement clearly states Chapter Protection of
fulfillment of the rights and obligations of each party, including Creditor Rights, Page
creditor rights. BNI’s obligation to fulfill creditor rights. BNI is 1053.
committed to providing transparent, accurate,
and timely information, both regarding requests
and use of loans. In addition, BNI is also obliged
to maintain financial ratios, such as Current Ratio,
Debt to Equity Ratio (DER), and Debt Service Ratio,
in accordance with the agreed provisions. Annual
audited financial reports are also submitted to
creditors within a specified time period.
7.5. Public Companies The management of the Whistleblowing Chapter 7. Corporate
have a System (WBS) at BNI, known as “WBS to CEO,” Governance, Sub-
whistleblowing is a manifestation of the Bank’s commitment Chapter Violation
system policy. to creating a clean and integrity-based work Reporting System
environment. This system encourages the active (Whistleblowing
participation of BNI Hi-Movers to report any System), Page 1080-
violations that occur within the Bank. Violation 1083.
reports through WBS can be submitted through
various channels, such as telephone, email, letter,
or website, thus facilitating access and ensuring
the confidentiality of the reporter.
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1109
Page 509
Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
BNI Compliance
with OJK
OJK Regulations Disclosure in the 2024
No. Implementation at BNI
Recommendation Annual Report
Not Yet
Complied
Complied
7.6. Public Companies BNI implements a policy of providing long-term Chapter 7. Corporate
have a policy of performance-based compensation as a form of Governance, Sub-
providing long- appreciation to management and employees Chapter Performance-
term incentives who make significant contributions. This policy Based Long-Term
to Directors and is realized through a stock ownership scheme, Compensation Policy,
employees. namely the Management Stock Ownership Page 1064-1069.
Program (MSOP) and the Employee Stock
Ownership Program (ESOP). This policy is
expected to encourage sustainable performance
improvements and align employee interests with
the Bank’s goals.
The provision of long-term compensation
for members of the Board of Directors and
Independent Board of Commissioners in the
form of MSOP is guided by OJK Regulation
No. 45/POJK.03/2015 concerning Remuneration
Governance for Commercial Banks, as well as
Regulation of the Minister of SOEs No. PER-3/
MBU/03/2023 concerning Organs and Human
Resources of State-Owned Enterprises. In
addition, the Employee Stock Allocation (ESA)
Program provides an opportunity for employees
who meet certain criteria to own shares, in
accordance with the provisions stated in the
Program Implementation Instructions.
E. Aspect E:
Information Disclosure
8. Principle 8:
Improve the Implementation of Information Disclosure.
8.1. Public Companies In addition to the website, BNI also utilizes various Chapter 7. Corporate
utilize information information technologies and social media, such Governance, Sub-
technology more as email, BNI Menyapa, X, Instagram, and TikTok Chapter Access to
widely in addition as a means of communication and information Company Information
to Websites as dissemination. This information disclosure effort and Data, Page 990-
a medium for includes not only that required by laws and 1026.
information regulations, but also other information that is
disclosure. considered useful for Shareholders and investors
related to BNI’s status as a Public Company.
8.2. The Public In the 2024 Annual Report, BNI discloses Bab 3. Profil Chapter
Company Annual information regarding the ultimate beneficial 3. Company Profile
Report discloses owner in share ownership, including individuals Sub-Chapter Structure
the ultimate or entities that own at least 5% (five percent) of and Composition of
beneficial owner the total shares. This disclosure includes major Shareholders, Page 168-
in the Public and controlling shareholders, as well as share 173.
Company’s share ownership by the Board of Directors and Board
ownership of at of Commissioners. Chapter 3. Company
least 5% (five Profile Sub-Chapter
percent), in Information on the
addition to the Company’s Major and
disclosure of the Controlling Shareholders,
ultimate beneficial Page 174.
owner in the
Public Company’s Chapter 7. Corporate
share ownership Governance, Sub-Chapter
through major Policy on Disclosure of
and controlling Information on Share
shareholders. Ownership of the Board
of Commissioners
and Directors and Its
Implementation, Page
1070-1079.
1110 Transforming the Future, Empowering Indonesia
Page 510
Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Implementation of The Indonesian
Corporate Governance
Guidelines (PUGKI) [ACGS C.2.6]
In 2024, BNI has implemented the principles and recommendations outlined in the Indonesian Corporate
Governance Guidelines (PUGKI) issued by the National Committee on Governance Policy (KNKG. In line
with BNI’s commitment to realize the 4 (four) pillars of corporate governance, namely ethical behavior,
accountability, transparency and sustainability, BNI also continues to strive to implement 8 (eight) principles
of Indonesian corporate governance. More detailed information on this implementation can be found in the
following table:
BNI Compliance
with KNKG Disclosure in Annual
No. KNKG Recommendation Implementation at BNI Recommendations Report 2024
Applied Not yet
1. Principle 1:
Roles and Responsibilities of the Board of Directors and Board of Commissioners
1.1 Roles and Responsibilities of the Board of Directors
1.1.1 To achieve the creation of In carrying out its duties and functions, the Chapter 7
sustainable value, the Board Board of Directors focuses on long-term Corporate
of Directors carries out its performance, upholds business ethics, Governance, Sub-
leadership role and strives takes responsibility for the environment chapter Board of
to achieve the following and society, and consistently makes Directors, Page
governance outcomes: improvements for sustainable growth. 703-762.
a. competitive and focused on
long-term performance;
b. ethical and responsible in
conducting business;
c. contributes positively
to society and the
environment; and
d. capable of resilience
and growth (corporate
resilience).
1.1.2 The Board of Directors must The Board of Directors ensures that Chapter 3.
ensure that the mission, the corporate vision and mission align Company Profile,
vision, goals, objectives, with the Bank’s strategic plan and long- Sub-chapter Vision,
strategies, and annual and term objectives, by effectively utilizing Mission and
medium-term corporate plans innovation and technology. A strong Corporate Culture,
are consistent with long-term commitment to developing technology Page 86-89.
objectives, by effectively infrastructure and digital innovation is a
utilizing innovation and key step in supporting the achievement of Chapter 7.
technology. these goals. By considering stakeholder Corporate
expectations, innovation is placed at Governance, Sub-
the core of strategy and operational Chapter of the
oversight. The Board of Directors also Bank’s Strategic
encourages continuous innovation, Plan, Page 1084-
including the development of business 1090.
models, new products, new services, and
collaboration with strategic partners. Chapter 7
Corporate
Governance,
Sub-Chapter
Reporting Integrity
and Information
Technology
System, Page 1058.
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1111
Page 511
Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
BNI Compliance
with KNKG Disclosure in Annual
No. KNKG Recommendation Implementation at BNI Recommendations Report 2024
Applied Not yet
1.1.3 The Board of Directors The Board of Directors has ensured that Chapter 7.
ensures that the corporation the corporation applies appropriate Corporate
implements appropriate and and effective risk management and Governance,
effective risk management internal control systems, aligned with Internal Control
and internal control systems the vision, mission, and strategic plan. System Sub-
that align with the corporate The implementation of risk management Chapter, Page
vision, mission, goals, and internal control systems is carried 938-945.
objectives, and strategies, out effectively, proactively, and with a
and comply with applicable forward-looking approach, in accordance Chapter 7.
laws and standards. with applicable laws and standards. This Corporate
step aims to support the achievement of Governance,
sustainable performance and enhance Sub-Chapter of
competitiveness. Risk Management
System, Page 946-
970.
1.1.4 The Board of Directors The Board guarantees the integrity Chapter 7.
ensures the integrity of the of the corporation’s accounting and Corporate
corporation’s accounting and financial reporting systems and ensures Governance,
financial reporting systems the timely and accurate disclosure of all Internal Control
and the timely and accurate material information regarding the Bank System Sub-
disclosure of all material as part of the Bank’s risk management Chapter, Page
information regarding the implementation. The Board also ensures 938-945.
corporation. that each individual involved in the
preparation and disclosure of information Chapter 7.
possesses relevant knowledge, skills, and Corporate
experience, as reflected in certifications Governance,
from reputable institutions, and ensures Sub-Chapter
the availability of adequate resources. Transparency of
Report Submission,
In approving information disclosure, Page 1091.
including periodic financial reports, the
Board considers the effectiveness of the
internal control system, the opinion of the
external auditor, and the opinions of the
Audit Committee, as well as consistency
with the Bank’s goals and strategies. The
results of the review of the Quarterly
Financial Statements are published
along with the report, providing valuable
information for investors and analysts to
assess the Bank’s financial performance.
1.1.5 The Board of Directors The Board ensures the implementation Chapter 9. ESG
ensures that the sustainability of sustainability principles and the Commitments,
report has been properly preparation of the sustainability report ESG Index Sub-
prepared. in accordance with applicable laws and Chapter: Summary
regulations and standards. This report is of Practices
prepared based on a reporting framework BNI Sustainability
that takes into account the size and Practices
complexity of the corporation, and Summary, Page
meets national and/or global standards. 1192-1197.
Therefore, the sustainability report
reflects the corporation's practices that
support the creation of sustainable value.
1112 Transforming the Future, Empowering Indonesia
Page 512
Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
BNI Compliance
with KNKG Disclosure in Annual
No. KNKG Recommendation Implementation at BNI Recommendations Report 2024
Applied Not yet
1.1.6 The Board of Directors The Board consistently develops and Chapter 5. Business
establishes a framework updates the IT governance framework Support Functions,
for corporate information to align with the Bank’s business Sub-Chapter
technology (IT) governance needs and priorities. IT resource Information
that aligns with the allocation policies are implemented to Technology, Page
corporation’s business ensure that investments and resource 444-450.
needs and priorities, drives allocations are optimal and adequate.
business opportunities and The implementation of IT governance is Chapter 7
performance, strengthens risk realized through aligning the IT Strategic Corporate
management, and supports Plan with the Bank’s business strategy, Governance,
the corporation’s goals and optimizing resources, effective use of IT, Sub-Chapter
strategies. performance measurement, and applying Reporting Integrity
risk management in compliance with and Information
applicable regulations. Technology
System, Page 1058.
Furthermore, the Board ensures that the
Bank’s risk management covers IT risks,
and IT security policies and procedures
are implemented to safeguard the
security and confidentiality of data.
1.1.7 For corporations operating As of the end of 2024, BNI does not
based on Sharia principles, conduct business activities based
the Board of Directors must on Sharia principles. Therefore, this
ensure the authority and provision is not relevant to BNI.
availability of adequate
supporting devices so that the
Sharia Supervisory Board can
perform its role effectively.
1.1.8 The Board of Directors’ The Board of Directors’ Charter is reviewed Chapter 7
Charter is periodically regularly to ensure its relevance and Corporate
reviewed. The Charter alignment with the latest developments Governance, Sub-
includes, among other in governance practices. This review Chapter Board of
things, the division of roles process includes an evaluation of the Directors, Page
for each Director, which can duties and authority of each Director, as 703-762.
be arranged in the Board of well as necessary adjustments to improve
Directors’ Charter or by a the Bank’s operational effectiveness and
Board of Directors’ decision efficiency. Additionally, this guideline
letter. serves as a reference for Board members
in carrying out their responsibilities,
thereby promoting transparent and
accountable decision-making practices.
1.1.9 The Board of Directors BNI has a clear policy regarding the Chapter 7. Corporate
has a policy regarding resignation of Board members. This Governance, Sub-
the resignation of Board policy is written and outlined in the Chapter of Board
members if they are involved Articles of Association and the Board of of Directors, Page
in financial crimes and are Directors’ Charter. 703-762.
proven to have committed
wrongdoing. To maintain integrity and ensure Chapter 7. Corporate
compliance with the law and principles of Governance, Sub-
GCG, BNI will take firm action and will not Chapter of Anti-
hesitate to enforce appropriate sanctions Money Laundering,
if there is evidence of Board members’ Countering the
involvement in financial crimes. Financing of
Terrorism, and
Countering the
Financing of
Proliferation of
Weapons of Mass
Destruction (AML/
CFT and PPPSPM)
Program, Page 1028-
1032.
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1113
Page 513
Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
BNI Compliance
with KNKG Disclosure in Annual
No. KNKG Recommendation Implementation at BNI Recommendations Report 2024
Applied Not yet
BNI has also implemented POJK No. 8
of 2023 regarding the Implementation
of the APU PPT and PPPSPM Programs
in the Financial Services Sector. This
commitment is reflected in all operational
activities, including the identification,
monitoring, and reporting of suspicious
transactions.
1.2 Role and Responsibilities of the Board of Commissioners
1.2.1 The Board of Commissioners The performance assessment of the Chapter 7.
conducts an objective and Board of Directors, including the Corporate
independent annual formal President Director of the Bank, is Governance,
evaluation to determine the conducted periodically based on the Sub-Chapter
effectiveness of the Board of parameters set in the Board of Directors' Performance
Directors and each individual Key Performance Indicators (KPIs), Assessment of the
Director. both collectively and individually. The Board of Directors
calculation of the achievement of the and the Board of
1.2.2 The Board of Commissioners,
Board of Directors' KPIs will be reviewed Commissioners,
by taking into account
by the Public Accounting Firm (KAP) that Page 763-767.
the consideration of
audits the Bank's financial statements.
the Nomination and
The results of this review are then
Remuneration Committee, is
evaluated by the Board of Commissioners,
responsible for determining
taking into account recommendations
the performance evaluation
from the Nomination and Remuneration
criteria and assessing the
Committee. Subsequently, the Board of
performance of the President
Commissioners' evaluation results of
Director and other Board
the Board of Directors' performance are
members.
reported to the Ministry of State-Owned
Enterprises as the controlling shareholder
of the Bank.
1.3 Peran dan Tanggung Jawab Dewan Komisaris
1.3.1 The Board of Commissioners The Board of Commissioners reviews the Chapter 7.
reviews the corporate corporate strategy annually by approving Corporate
strategy at least annually and the Bank’s Business Plan (RBB), the Governance, Sub-
approves the mission, vision, Corporate Work Plan and Budget (RKAP), Chapter Board of
and strategy formulated by as well as revisions to the RBB and RKAP. Commissioners,
the Board of Directors. The Additionally, the Board of Commissioners Page 652-698.
Board of Commissioners provides advice and counsel and monitors
also reviews, provides the implementation of policies, their
advice, and approves the implementation, and the performance of
corporation’s business plan, the Bank, which is the responsibility of
long-term financial plan, and the Board of Directors. The supervisory
short-term financial plan. function of the Board of Commissioners
The Board of Commissioners is carried out regularly through Board
provides advice and of Commissioners’ meetings, which
monitors the Board of invite the Board of Directors every four
Directors’ management of its months. Furthermore, the Board of
implementation. The Board Commissioners also prepares the RBB
of Directors and the Board of Supervision Report, which is submitted to
Commissioners are involved the relevant authorities every semester.
in decisions that are critical to
the corporation, as outlined
in the corporation’s articles of
association.
1114 Transforming the Future, Empowering Indonesia
Page 514
Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
BNI Compliance
with KNKG Disclosure in Annual
No. KNKG Recommendation Implementation at BNI Recommendations Report 2024
Applied Not yet
1.3.2 The types of decisions that BNI’s Articles of Association stipulate Chapter 7.
require the approval of the that the Board of Commissioners has the Corporate
Board of Commissioners obligation to provide written approval Governance, Sub-
must be disclosed in the for legal actions taken by the Board of Chapter Board of
annual report. Directors. This approval must be made Commissioners,
in accordance with the provisions set out in the discussion
in BNI’s Articles of Association, with due entitled Decisions
observance of the prevailing laws and of the Board
regulations as well as provisions in the of Directors
Capital Market. Requiring Board
of Commissioners
Disclosure of the type of decision Approval, Page
requiring Board of Commissioners’ 692-694.
approval has also been disclosed in the
Annual Report, which among others
states that the Board of Commissioners is
authorized to approve matters requiring
Board of Commissioners’ approval based
on the prevailing laws and regulations
and the Company’s Articles of Association,
including the Bank’s Business Plan,
Corporate Budget Work Plan, Corporate
Plan, Recovery Plan, Internal Audit
Annual Audit Plan, and Sustainable
Finance Action Plan. Information related
to this matter has been disclosed in the
2024 Annual Report.
1.3.3 Taking into account the The Board of Commissioners ensures that Chapter 7.
recommendations of the process of nominating and selecting Corporate
the Nomination and members of the Board of Directors Governance,
Remuneration Committee, and the Board of Commissioners is Sub-Chapter
the Board of Commissioners formal and transparent. The nomination Nomination and
proposes to, and for decision and selection procedures follow the Remuneration
by, the GMS the appointment applicable regulatory provisions. The of Directors
and/or dismissal of members procedure begins with a meeting of and Board of
of the Board of Directors and the Nomination and Remuneration Commissioners,
the Board of Commissioners. Committee to provide recommendations Page 768-787.
In making the proposal, the to the Board of Commissioners regarding
Board of Commissioners the appointment and/or dismissal of
considers diversity, non- members of the Board of Directors and
discriminatory elements, and the Board of Commissioners. After that,
provides equal opportunities the Board of Commissioners proposes
without distinguishing it to the shareholders for decision at the
between ethnicity, religion, GMS. The Board of Commissioners has
race, inter-group relations, considered diversity, non-discriminatory
and gender. The Board of elements, and provides equal
Commissioners ensures that opportunities without distinction based
the process of nominating on ethnicity, religion, race, inter-group
and selecting members of the relations, and gender.
Board of Directors and the
Board of Commissioners is
formal and transparent.
1.3.4 The Board of Commissioners The Nomination and Remuneration Chapter 7.
or the committee performing Committee develops the Succession Corporate
the nomination function Policy in the nomination process for Governance,
develops a succession policy members of the Board of Directors, Sub-Chapter
in the nomination process which is then recommended to the Nomination and
for members of the Board Board of Commissioners. Each year, Remuneration
of Directors. Each year, the the Board of Commissioners reviews Committee, in
Board of Commissioners the implementation report of the the discussion
reviews the implementation development and succession plan. entitled Directors’
report of the development Succession Policy,
and succession plan Page 772.
submitted by the President
Director.
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1115
Page 515
Performa Management Company Management Discussion and Business Support
2024 Report Profile Analysis on Company Performance Functions
BNI Compliance
with KNKG Disclosure in Annual
No. KNKG Recommendation Implementation at BNI Recommendations Report 2024
Applied Not yet
1.3.5 The Board of Commissioners: The Nomination and Remuneration Chapter 7.
a) Proposes to the GMS, Committee, responsible for the Corporate
which may be preceded remuneration function, proposes the Governance,
by a proposal from the remuneration amount for members of Sub-Chapter
committee performing the the Board of Directors and the Board of Nomination and
remuneration function, the Commissioners. This proposal is made Remuneration
amount of remuneration considering the sustainable development Committee, in
for members of the Board as well as the long-term interests of the the discussion
of Directors and the Bank and shareholders. The Board of entitled Directors’
Board of Commissioners Commissioners periodically reviews the Succession Policy,
that aligns with the remuneration policy and procedures Page 768-787.
sustainable development to ensure their alignment with current
of the corporation and conditions and applicable regulations.
the long-term interests
of the corporation and
shareholders;
b) Periodically reviews the
remuneration system for
the Board of Directors
and the Board of
Commissioners.
1.3.6 The Board of Commissioners The Board of Commissioners is responsible Chapter 7.
oversees the effectiveness of for overseeing the effectiveness of Corporate
corporate governance policies corporate governance policies and their Governance, Sub-
and their implementation, implementation across all levels of the Chapter Integrated
and proposes changes if organization, ensuring that the policies Governance
necessary. applied align with the principles of good Committee, Page
governance and applicable regulations. 839-857.
With the support of all the Committees
of the Board of Commissioners, the
Board of Commissioners performs its
oversight function through coordination
with the Board of Directors to review and
evaluate the implementation of policies.
If necessary, the Board of Commissioners
proposes changes or adjustments to
improve the quality of governance,
including the implementation of
governance at the Bank and Subsidiaries
within the BNI Financial Conglomerate,
in accordance with the Integrated
Governance concept mandated by OJK
Regulations.
1.3.7 The Board of Commissioners The Board of Commissioners, through Chapter 7
monitors and directs the the Risk Monitoring Committee, has Corporate
corporation to implement carried out monitoring and oversight, Governance,
appropriate and effective risk which includes providing advice and Sub-Chapter
management and internal guidance to the Board of Directors on Risk Monitoring
control systems that align the implementation of Risk Management Committee, Page
with the corporation’s goals, and Internal Control Systems at BNI. The 826-839.
objectives, and strategies, Board of Commissioners periodically
and comply with applicable reviews and approves the applicable risk
regulations, code of conduct, appetite. Through the Risk Monitoring
and standards. Committee, the Board of Commissioners
monitors and provides input to ensure
that key risks are identified, considering
both internal and external factors.
Additionally, the Board of Commissioners
ensures that the impact and likelihood
of risks have been assessed and that
appropriate mitigation strategies and
plans are in place. Periodically, the Board
of Commissioners also monitors the
effectiveness of risk management and
internal control systems.
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Practices Governance Responsibility Commitment Statements
BNI Compliance
with KNKG Disclosure in Annual
No. KNKG Recommendation Implementation at BNI Recommendations Report 2024
Applied Not yet
1.3.8 The Board of Commissioners The Board of Commissioners has Chapter 7.
supervises and directs the discussed with the Board of Directors the Corporate
achievement of integrity in appointment of the Public Accounting Governance,
the corporation’s accounting Firm that will function as the External Sub-Chapter Audit
and financial reporting Auditor to audit BNI’s 2024 Annual Committee, Page
systems, as well as the Financial Statements and other reports. 792-810.
independence of internal and This discussion also covers the audit
external audit functions. plan for the following year and annual
consultations, with the aim of achieving
integrity in accounting and financial
reporting systems, as well as ensuring
the independence of both internal and
external audit functions.
Before approving the financial statements,
the Board of Commissioners receives a
statement from the President Director and
Finance Director that the entity’s financial
records have been properly managed.
The financial statements have also been
prepared in accordance with applicable
accounting standards and fairly present
the corporation’s financial position and
performance.
1.3.9 The Board of Commissioners The Board of Commissioners has Chapter 2.
monitors, reviews, and monitored, reviewed, and approved BNI’s Management
approves the corporation’s 2024 Annual Report and Sustainability Report, Board of
annual report and Report, ensuring their integrity. Commissioners’
sustainability report, ensuring Additionally, the Board of Commissioners Report Sub-
their integrity, and supervises supervises the corporation’s disclosure Chapter, Page
the corporation’s disclosure and communication processes, including 45-53.
and communication ensuring that information related to the
processes. Board of Commissioners is included in Chapter 2.
the Annual Report. Thus, the disclosure Management
of governance practices in the Annual Report, Sub-
Report is ensured to have been properly Chapter of
implemented during the 2024 fiscal year. Statement of
Members of
the Board of
Commissioners
on their
Responsibilities
for the 2024 Annual
Report, Page 76-77.
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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BNI Compliance
with KNKG Disclosure in Annual
No. KNKG Recommendation Implementation at BNI Recommendations Report 2024
Applied Not yet
1.3.10 The Board of Commissioners’ The Board of Commissioners has a Chapter 7.
Charter is periodically Charter that includes various provisions, Corporate
reviewed. such as the Code of Conduct for Board Governance, Sub-
of Commissioners meetings and joint Chapter Board of
meetings with the Board of Directors, and Commissioners,
serves as the primary reference for carrying Page 652-698.
out the Board’s duties and functions.
Additionally, the supporting committees Chapter 7.
of the Board of Commissioners each Corporate
have their own Committee Charter, which Governance,
guides them in performing their duties Audit Committee
and responsibilities. Sub-Chapter, Page
792-810.
All of these guidelines are reviewed
periodically and adjusted to comply Chapter 7.
with applicable laws and regulations Corporate
before being approved by the Board of Governance,
Commissioners. In 2024, the Board of Remuneration
Commissioners conducted a review and and Nomination
ensured that these guidelines comply Committee Sub-
with the relevant legal provisions. Chapter, Page
810-826.
Chapter 7.
Corporate
Governance,
Sub-Chapter of
Risk Monitoring
Committee, Page
826-839.
Chapter 7.
Corporate
Governance,
Sub-Chapter
of Integrated
Governance
Committee, Page
839-857.
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Practices Governance Responsibility Commitment Statements
BNI Compliance
with KNKG Disclosure in Annual
No. KNKG Recommendation Implementation at BNI Recommendations Report 2024
Applied Not yet
1.3.11 The Board of Commissioners The policy on the resignation of the Board Chapter 7.
has a policy regarding of Commissioners is regulated in the Corporate
the resignation of Board Articles of Association and the Board of Governance, Sub-
members if they are involved Commissioners’ Charter. Chapter of Board
in financial crimes and of Commissioners,
proven to have committed To maintain the integrity of the Bank Page 652-698.
wrongdoing. and ensure compliance with the law as
well as the principles of Good Corporate Chapter 7.
Governance (GCG), BNI will take firm Corporate
action and will not hesitate to enforce Governance,
appropriate sanctions if there is evidence Sub-Chapter of
of a Board member’s involvement in Nomination and
financial crimes. Remuneration
of Members of
As part of the law enforcement efforts, BNI the Board of
has implemented OJK Regulation No. 8 of Commissioners
2023 concerning the Application of Anti- and Directors, Page
Money Laundering (APU) and Prevention 768-787.
of Terrorism Financing (PPT) Programs,
and the Prevention of Financial Services Chapter 7.
Sector Money Laundering (PPPSPM). Corporate
Governance, Sub-
Chapter of Anti-
Money Laundering,
Countering the
Financing of
Terrorism, and
Countering the
Financing of
Proliferation of
Weapons of Mass
Destruction (AML,
CFT, and PPPSPM)
Program, Page
1028-1032.
1.3.12 Independent Commissioners BNI ensures that all Independent Chapter 7.
are highly expected to Commissioners serving in 2024 have no Corporate
contribute to honest, financial, managerial, ownership, and/ Governance,
objective, active, and or family relationships with members of Sub-Chapter
constructive discussions in the Board of Directors, other members Independent
Board of Commissioners of the Board of Commissioners, Commissioner,
meetings. controlling shareholders, or the Page 699-702.
Bank. This independence condition
reflects the objectivity of Independent
Commissioners in carrying out their
duties, as well as their active, objective,
and constructive roles in executing their
functions.
The appointment and dismissal of BNI’s
Independent Commissioners have met
the criteria and followed the procedures
set forth in the applicable laws and
regulations. As such, Independent
Commissioners are ensured to perform
their duties independently.
2024 Annual Report
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BNI Compliance
with KNKG Disclosure in Annual
No. KNKG Recommendation Implementation at BNI Recommendations Report 2024
Applied Not yet
1.3.13 The President Commissioner The President Commissioner has Chapter 7.
acts as the coordinator of optimally performed his role, both Corporate
the Board of Commissioners as the coordinator of the Board Governance, Sub-
and ensures its effectiveness. of Commissioners in ensuring Chapter Board of
The President Commissioner the effectiveness of its duties and Commissioners,
fosters a culture of responsibilities, and in fulfilling his role Page 652-698.
openness and constructive as the Chair of the Integrated Governance
dialogue that allows various Committee and the Nomination and
viewpoints to be expressed, Remuneration Committee. The active role
including coordinating of the President Commissioner is evident
the setting of appropriate in leading the Board of Commissioners’
board meeting agendas and meetings according to the agenda that
ensuring sufficient time is must be discussed, including in the
available to discuss all items. decision-making process in a collegial
Additionally, there must be manner.
opportunities for the Board of
Commissioners to meet with Furthermore, the President Commissioner
the Board of Directors and coordinates the division of supervisory
senior management. roles among the members of the Board
of Commissioners, leads meetings, and
represents the Board of Commissioners
in dealings with external parties.
1.4 Establisment of the
Committee
1.4.1 The corporation has To support the implementation of Chapter 7.
committees under the supervisory duties and functions, Corporate
Board of Commissioners, the Board of Commissioners has Governance, Sub-
at a minimum consisting established committees under the Chapter Supporting
of: the Audit Committee, Board of Commissioners, consisting Organ of the Board
the Nomination and of the Nomination and Remuneration of Commissioners,
Remuneration Committee, Committee, the Integrated Governance Page 792-857.
and the Risk Management Committee, the Risk Monitoring
Monitoring Committee. Committee, and the Audit Committee.
1.4.2 The Board of Commissioners The Board of Commissioners ensures Chapter 7.
ensures that all members that all members of the Audit Corporate
of the Audit Committee are Committee, consisting of Independent Governance,
independent, and that other Commissioners and Independent Parties Sub-Chapter Audit
committees established by (Non-Commissioners), carry out their Committee, Page
the Board of Commissioners duties and responsibilities independently. 792-810.
are predominantly composed All members of the Audit Committee
of independent members. are confirmed to have the required
Furthermore, all committee competence and capabilities to meet the
members possess the needs of the Audit Committee’s tasks.
necessary competence,
commitment, and authority to The Audit Committee has a Committee
perform their roles effectively Charter that serves as a guideline
and independently. for carrying out its duties. The Audit
Committee Charter outlines various
provisions, including: Independence
Criteria, Duties and Responsibilities, and
the Authority of the Audit Committee. The
Audit Committee has several authorities,
including the right to obtain information,
meet with relevant parties in connection
with its duties (with or without the
presence of management), and seek
advice from independent external
consultants/experts if necessary.
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BNI Compliance
with KNKG Disclosure in Annual
No. KNKG Recommendation Implementation at BNI Recommendations Report 2024
Applied Not yet
1.4.3 To ensure that the The Board of Commissioners ensures Chapter 7.
monitoring of the Audit that the President Commissioner does Corporate
Committee’s duties is not hold the position of Chairman of the Governance,
carried out objectively and Audit Committee, in order to maintain Sub-Chapter Audit
independently, the President independence and objectivity in the Committee, Page
Commissioner shall not execution of the supervisory function. 792-810.
serve as the Chairman of the In 2024, the position of Chairman of
Audit Committee, except in the Audit Committee was held by
extraordinary circumstances an Independent Commissioner with
that must be explained in the adequate competence and experience,
annual report. enabling them to carry out the oversight
duties effectively and in accordance with
GCG principles.
1.5 Performance Assessment – Board
of Commissioners and its Members
1.5.1 The Board of Commissioners A self-assessment policy is used Chapter 7.
conducts an objective to evaluate the performance of the Corporate
annual formal evaluation to Board of Commissioners based on the Governance,
determine the effectiveness achievement of work programs outlined Sub-Chapter
of the Board, its committees, in the Work Plan and Budget (RKA) of the Performance
and each individual Board of Commissioners. This evaluation Assessment of the
commissioner. includes indicators related to the duties Board of Directors
and responsibilities of the Board of and Board of
Commissioners, which are also part of Commissioners,
the GCG Self-Assessment. Page 763-787.
The performance evaluation of the Board
of Commissioners is reflected through
three main indicators: advisory on
performance, strengthening the executive
function, and monitoring compliance. The
GCG Self-Assessment consists of three
main benchmarks: Governance Structure,
Governance Process, and Governance
Outcome. Governance Structure includes
14 indicators, Governance Process
consists of 17 indicators, and Governance
Outcome includes 6 indicators.
Periodically, the Board of Commissioners
also evaluates the committees under its
authority, including the Audit Committee,
Risk Monitoring Committee, Nomination
and Remuneration Committee, Risk
Monitoring Committee, and the Integrated
Governance Committee.
1.6 Conflict of Interest
1.6.1 Board members who hold In the 2024 fiscal year, no members of Chapter 3.
concurrent positions outside the Board of Directors held concurrent Company Profile
the corporation must positions outside of BNI. This is in Sub-Chapter Board
obtain approval from the accordance with the provisions set out in of Directors Profile,
Board of Commissioners. A the Minister of State-Owned Enterprises Page 114-125.
commissioner must notify the Regulation No. PER-3/MBU/03/2023
Board of Commissioners and on the Organization and Human Chapter 7.
the chair of the committee Resources of State-Owned Enterprises Corporate
performing the nomination and OJK Regulation No. 17 of 2023 on Governance, Sub-
function before accepting the Implementation of Governance for Chapter Board of
a new appointment as a Commercial Banks. Commissioners
director or commissioner of and Board of
a public corporation, another Directors Diversity
directorship, or a position Policy, Page 788-
with a significant time 789.
commitment.
2024 Annual Report
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1121
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2024 Report Profile Analysis on Company Performance Functions
BNI Compliance
with KNKG Disclosure in Annual
No. KNKG Recommendation Implementation at BNI Recommendations Report 2024
Applied Not yet
1.6.2 The Board of Commissioners BNI has a policy that prohibits members Corporate
monitors and manages of the Board of Directors and the Board of Governance, Sub-
potential conflicts of interest Commissioners with conflicts of interest Chapter Insider
among management, from participating in decision-making Trading and
members of the Board (abstaining) related to such conflicts. Each Conflict of Interest
of Directors, the Board member of the Board of Commissioners Policy, Page 1059-
of Commissioners, and must inform the Board of Directors 1060.
shareholders, including the and the Board of Commissioners if
misuse of corporate assets there is a potential conflict of interest,
and abuse in related party including if it arises from their position
transactions. Commissioners as a consultant or official at another
with conflicts of interest do company. Members of the Board of
not participate in monitoring Directors must also immediately disclose
or decision-making regarding their potential conflicts of interest to
potential conflicts of interest the Board of Commissioners and other
involving themselves or their Board members, and not participate
affiliates. in decision-making if there is a conflict
of interest. In its report, the Board of
Commissioners informs the General
Meeting of Shareholders (GMS) of any
material conflicts of interest that have
occurred, along with their resolution.
1.7 Competence Improvemenr of Members of the Board of Directors and Board of Commissioners
1.7.1 The Board of Commissioners Newly appointed members of the Chapter 7.
ensures that members of Board of Directors and the Board of Corporate
the Board of Directors and Commissioners are required to undergo Governance, Sub-
the Board of Commissioners an adequate Orientation and Introduction Chapter Board of
understand their roles Program to understand their roles and Directors, page
and responsibilities, the responsibilities. Periodically, members 703-762.
characteristics and operations of the Board of Directors and the
of the corporation, relevant Board of Commissioners participate in Chapter 7.
laws and regulations, relevant, adequate, and ongoing Training Corporate
applicable standards, and and/or Competency Development Governance, Sub-
other obligations. The Board programs. Additionally, members of Chapter Board of
of Directors, through the the Board of Directors and the Board Commissioners,
corporate secretary, supports of Commissioners regularly receive page 652-698.
all members of the Board of accurate, timely, and clear information
Directors and the Board of regarding the latest developments in
Commissioners in updating laws and regulations, relevant standards,
and refreshing the skills and applicable obligations, as well as risk
knowledge necessary to factors and the business environment.
perform their roles on the
Board.
2. Principle 2:
Composition and Remuneration of the Board of Directors and Board of Commissioners
2.1 Composition of the Board of Directors
2.1.1 In determining candidate The Board of Commissioners in Chapter 7.
directors, the Board of determining candidate directors does Corporate
Commissioners through not only rely on recommendations Governance,
the Nomination and from BNI’s internal organs, but also Sub-Chapter
Remuneration Committee considers the results of assessments Nomination and
does not only rely on from independent external parties. This Remuneration
recommendations from the step is taken to ensure that the process of Directors
Board of Commissioners, of selecting candidate directors is carried and Board of
management or majority out comprehensively and objectively, so Commissioners,
shareholders. The Board of that accountability is maintained. Page 768-787.
Commissioners through
the Nomination and
Remuneration Committee
can use independent sources
to determine qualified
candidates.
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BNI Compliance
with KNKG Disclosure in Annual
No. KNKG Recommendation Implementation at BNI Recommendations Report 2024
Applied Not yet
2.1.2 The Board of Commissioners The Board of Commissioners ensures Chapter 3. Company
ensures that the criteria for that the composition of the Board of Profile Sub-Chapter
selecting members of the Directors reflects the diversity in terms of Profile of the Board
Board of Directors include at skills, skills, knowledge, experience, age, of Directors, Page
least the knowledge, skills, cultural background, and gender needed 114-125.
and expertise needed to to carry out the duties of the Board of
properly fulfill the role of the Directors effectively. The number of Chapter 7. Corporate
Board of Directors and pay members of the Board of Directors is Governance,
attention to the fulfillment determined by considering the conditions Sub-Chapter
of diversity in the Board of of the Bank, in order to ensure a more Nomination and
Directors. effective decision-making process. In this Remuneration of the
composition, there are Directors who Board of Directors
have experience in finance, banking, IT, and the Board of
or other expertise needed to serve as Commissioners, Page
members of the Board of Directors. 768-787.
Chapter 7. Corporate
Governance, Sub-
Chapter Diversity
Policy of the Board
of Commissioners
and the Board of
Directors, Page 788-
789.
2.1.3 The corporate policy on Diversity in the composition of the Board Chapter 7. Corporate
diversity in the Board of of Directors and Board of Commissioners Governance, Sub-
Directors and Board of is guided by the Regulation of the Chapter Diversity
Commissioners is disclosed Minister of SOEs No. PER-3/MBU/03/2023 Policy of the Board of
in the Annual Report. concerning Organs and Human Commissioners and
Resources of State-Owned Enterprises, Board of Directors,
OJK Regulation No. 33/POJK.04/2014 Page 788-789.
concerning the Board of Directors and
Board of Commissioners of Issuers or
Public Companies, and OJK Regulation
No. 17 of 2023 on the Implementation of
Governance for Commercial Banks.
The Diversity Policy of the Board of
Directors and Board of Commissioners is
disclosed in the 2024 Annual Report.
2.1.4 The Board of Commissioners The Board of Commissioners ensures Chapter 7. Corporate
ensures that the policies that the policies and procedures Governance, Sub-
and procedures for the for the selection and nomination of Chapter Nomination
selection and nomination Commissioners are carried out clearly and Remuneration of
of Commissioners are clear and transparently. In the nomination Directors and Board
and transparent so that they process, the Board of Commissioners of Commissioners,
can produce the desired may use the services of independent Page 768-787.
composition of the Board. external consultants, and relevant
The Board of Commissioners information regarding such consultants is Chapter 7. Corporate
uses independent sources disclosed in the annual report, including Governance, Sub-
to determine qualified information regarding independence and Chapter Diversity
candidates. potential conflicts of interest. Policy of the Board of
Commissioners and
Board of Directors,
Page 788-789.
2.1.5 The Board of Commissioners/ The Board of Commissioners through the Chapter 7. Corporate
Committee carrying out the Nomination and Remuneration Committee Governance, Sub-
nomination function establishes is responsible for establishing nomination Chapter Nomination
nomination procedures and procedures and criteria that are guided by and Remuneration
criteria that are consistent with applicable laws and regulations. of the Board of
the Board of Commissioners’ Directors and Board
expertise matrix that has been of Commissioners,
approved by the Board of Page 768-787.
Commissioners and ensures
that the candidate’s profile Chapter 7. Corporate
meets the requirements set Governance, Sub-
out in the expertise matrix and Chapter Nomination
nomination criteria. and Remuneration
Committee, Page
810-826.
2024 Annual Report
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2024 Report Profile Analysis on Company Performance Functions
BNI Compliance
with KNKG Disclosure in Annual
No. KNKG Recommendation Implementation at BNI Recommendations Report 2024
Applied Not yet
2.1.6 The composition of the Board of BNI ensures that the composition of the Chapter 3.
Commissioners must be formed Board of Commissioners reflects the Company Profile
in such a way that its members diversity in terms of ability, expertise, Sub-Chapter Board
as a group reflect the diversity knowledge, experience, age, cultural of Commissioners
in terms of ability, expertise, background, and gender needed to carry Profile, Page 100-
knowledge, experience, age, out the duties and functions of the Board 111.
cultural background, and of Commissioners effectively.
gender needed to properly Chapter 7.
fulfill the role of the Board of In the composition of the Board of Corporate
Commissioners. Commissioners, there are members Governance, Sub-
who have experience in the financial Chapter Board of
and banking sectors. The number of Commissioners
members of the Board of Commissioners and Board of
is determined in accordance with the Directors Diversity
provisions of applicable regulations, and Policy, Page 788-
takes into account the conditions of the 789.
Bank.
Diversity in the composition of the Board of
Directors and Board of Commissioners is
guided by the Regulation of the Minister of
SOEs No. PER-3/MBU/03/2023 concerning
Organs and Human Resources of State-
Owned Enterprises, OJK Regulation No.
33/POJK.04/2014 concerning the Board of
Directors and Board of Commissioners
of Issuers or Public Companies, and OJK
Regulation No. 17 of 2023 Implementation
of Governance for Commercial Banks.
2.1.7 To enable the Board of The number of Independent Chapter 7.
Commissioners to provide Commissioners in the composition of Corporate
independent advice and the BNI Board of Commissioners has Governance,
supervision to the Board BNI has met the criteria required in POJK Sub-Chapter
of Directors and for roles No. 17 of 2023, which is a minimum Independent
that have the potential for of 50% of the total members of the Commissioners,
conflict of interest, the Board Board of Commissioners. The number Page 699-702.
of Commissioners consists of Independent Commissioners in BNI
of a sufficient number of has also met the minimum number of
Independent Commissioners, Independent Commissioners regulated
with limited terms of office in the ASEAN Corporate Governance
and disclosure of the term Scorecard which requires the number of
of membership of the Board Independent Commissioners to be 50%
of Commissioners and their (fifty percent) of the total members of the
independence from a corporate Board of Commissioners.
perspective.
2.1.8 To facilitate the effective The Nomination and Remuneration Chapter 7.
functioning of the Board Committee is responsible for establishing Corporate
of Directors and Board nomination procedures and criteria Governance,
of Commissioners and that are guided by applicable laws and Sub-Chapter
to enhance investor and regulations. Nomination and
stakeholder confidence, Remuneration
the Nomination and of the Board
Remuneration Committee of Directors
ensures that there is a formal, and Board of
rigorous and transparent Commissioners,
process for the appointment Page 768-787.
and promotion of members
of the Board of Directors and Chapter 7.
Board of Commissioners. Corporate
Governance,
Sub-Chapter
Nomination and
Remuneration
Committee, Page
810-826.
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Practices Governance Responsibility Commitment Statements
BNI Compliance
with KNKG Disclosure in Annual
No. KNKG Recommendation Implementation at BNI Recommendations Report 2024
Applied Not yet
2.2 Remuneration of the Board of Directors and Board of Commissioners
2.2.1 The remuneration policy BNI’s remuneration policy is prepared Chapter 7.
for members of the Board fairly and reasonably, both in structure Corporate
of Directors consists of a and amount, by considering the Governance,
remuneration structure Bank’s values, internal provisions, and Sub-Chapter
that is oriented towards remaining competitive and in line with Nomination and
sustainable corporate stakeholder expectations and community Remuneration
development and encourages norms. This policy is applied to the Board of the Board
the achievement of long-term of Directors based on performance that of Directors
goals. The remuneration supports the achievement of BNI’s long- and Board of
of the Board of Directors term goals, with indicators such as stock Commissioners,
must be proposed, possibly ownership options, deferred bonuses, Page 768-787.
through the Nomination and and a policy of returning part or all of the
Remuneration Committee, by bonuses/incentives that have been paid Chapter 7.
the Board of Commissioners (clawback). Remuneration for the Board Corporate
to be decided by the GMS. of Commissioners is fixed, and if there Governance,
The amount of remuneration is performance-based remuneration, Sub-Chapter
proposed to the GMS is it must be based on the Bank’s long- Nomination and
determined by considering term development and is different from Remuneration
the role of each member of the policy for the Board of Directors. Committee, Page
the Board of Directors and Independent Commissioners are 810-826.
the economic situation and prohibited from receiving stock options,
corporate performance. performance-based shares, or bonuses.
2.2.2 The remuneration policy for
The Nomination and Remuneration
members of the Board of
Committee is responsible for ensuring
Commissioners consists of a
that this policy is implemented fairly and
remuneration structure that is
transparently. The Committee provides
oriented towards sustainable
recommendations to the Board of
corporate development and
Commissioners regarding the structure,
encourages the achievement
policies, and amount of remuneration, in
of long-term goals. The
accordance with the Committee Charter
amount of remuneration
published on BNI’s official website. The
proposed by the Board of
Board of Directors only receives facilities
Commissioners to the GMS
that have been approved by the BNI
is determined by considering
General Meeting of Shareholders (GMS),
the role of each member of
with a remuneration structure that takes
the Board of Commissioners
into account the principle of prudence
and the economic situation
in taking risks to maintain business
and corporate performance.
continuity.
In addition, their positions as
President Commissioner and
At the Annual GMS on March 4,
chairman and membership
2024, shareholders determined the
in committees must also be
remuneration, including salary/
considered.
honorarium, facilities, allowances for
2.2.3 To ensure that the 2024, and bonuses for the Board of
remuneration package is Directors and Board of Commissioners
determined based on the for the 2023 Financial Year.
achievements, qualifications
and competencies of
directors and commissioners
by taking into account
the corporate operational
performance, individual
performance and market
conditions, the Nomination
and Remuneration Committee
ensures that there is a fair
and transparent procedure for
determining the remuneration
policy for members of the
Board of Directors and Board
of Commissioners.
2024 Annual Report
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BNI Compliance
with KNKG Disclosure in Annual
No. KNKG Recommendation Implementation at BNI Recommendations Report 2024
Applied Not yet
3. Principle 3:
Employment Relationship between the Board of Directors and the Board of Commissioners
3.1 Nature of the Employment Relationship
3.1.1 There is an open discussion The Board of Directors and the Board Chapter 7.
between the Board of of Commissioners work together Corporate
Directors and the Board synergistically in formulating the Bank's Governance, Sub-
of Commissioners as well vision, mission, and strategy through Chapter Board of
as between the members various forums, such as the Board of Directors, Page
of the Board of Directors Commissioners Meeting with the Board 703-762.
and the members of the of Directors, joint meetings, and other
Board of Commissioners. meetings. The members of the Board of Chapter 7.
However, it is still important Directors and the members of the Board Corporate
to maintain the confidentiality of Commissioners hold open discussions, Governance, Sub-
of information to prevent but it is still important to maintain the Chapter Board of
leakage of confidential confidentiality of information to prevent Commissioners,
information. leakage of confidential data. Page 652-698.
3.1.2 In accordance with their
The Corporate Secretary, held by Okki Chapter 7.
respective duties and roles,
Rushartomo, plays a strategic role in Corporate
the Board of Directors
strengthening the working relationship Governance, Sub-
works together with the
between the Board of Directors and Chapter Corporate
Board of Commissioners in
the Board of Commissioners, as well Secretary, Page
formulating the corporate
as encouraging good governance 899-905.
mission, vision and strategy
practices, including maintaining effective
and regularly discusses its
communication with Shareholders and
implementation.
other stakeholders.
3.1.3 The Corporate Secretary
has an important role in In addition, the Corporate Secretary is
supporting the effectiveness also responsible for: a. Ensuring a smooth
of the working relationship flow of information between the Board of
between the Board of Commissioners, the Board of Directors,
Directors and the Board of and related committees; b. Monitoring the
Commissioners, encouraging development of governance, ensuring full
the implementation of implementation of the charter of the Board
good corporate governance of Commissioners, the Board of Directors,
practices, including effective and committees, and providing advice
communication with to the Board of Directors and the Board
shareholders and other of Commissioners to meet stakeholder
stakeholders. expectations; c. Managing meeting needs,
including recording meeting minutes
and ensuring effective communication
between the Board of Directors and the
Board of Commissioners, as well as
accurately recording meeting discussions
and decisions; d. Organizing orientation
and professional development for new
members of the Board of Directors, Board
of Commissioners, and committees; e.
Managing investor relations to maintain
and improve communication with
shareholders and investors, both local
and international.
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3.2 Access to Board of Commissioners information
3.2.1 The Board of Directors is The Board of Directors ensures that Chapter 7.
responsible for ensuring that the Board of Commissioners has Corporate
the Board of Commissioners access to accurate, relevant and timely Governance, Sub-
has access to accurate, information to support the effectiveness Chapter Board of
relevant and timely of the supervisory function. The Articles Directors, Page
information. The Board of Association and BNI’s internal 703-762.
of Commissioners itself policies guarantee the availability of
ensures that it obtains this information and authorize the Chapter 7.
adequate information. Board of Commissioners to request Corporate
The Board of Directors additional information from the Board Governance, Sub-
provides information to the of Directors whenever necessary. The Chapter Board of
Board of Commissioners President Director, with the support of Commissioners,
regularly, without delay and the Corporate Secretary, proactively Page 652-698.
comprehensively on all issues informs the Board of Commissioners of
relevant to the corporation. any major material and important events Chapter 7.
The Board of Commissioners regarding the condition, performance and Corporate
may request the Board management of the Bank. If necessary, a Governance, Sub-
of Directors to provide Board of Commissioners meeting can be Chapter Corporate
additional information at any held immediately to discuss the current Secretary, Page
time. condition of the Bank. Between these 899-905.
meetings, the Board of Commissioners
also communicates regularly with the
Board of Directors to always receive
updates on corporate developments that
require attention, so that it can carry out
its supervisory duties more effectively.
3.3 Responsibility of the Board of Directors and Board of Commissioners for the Impact of Ownership Structure on
the Corporation
3.3.1 Impact of ownership structure The Board of Directors and the Board Chapter 7.
on the corporation. The Board of Commissioners have a thorough Corporate
of Directors and the Board understanding of the Bank’s ownership Governance, Sub-
of Commissioners consider structure and shareholder relationships Chapter Board of
their responsibilities in the and their impact on operational control. Directors, Page
context of the corporation’s Both ensure that the shareholder structure 703-762.
shareholding structure and and relationships do not interfere with
shareholder relationships that the implementation of their functions, Chapter 7.
may impact the management roles, and responsibilities in managing Corporate
and operations of the and supervising the Bank. The Board of Governance, Sub-
corporation. Commissioners supervises, while the Chapter Board of
Board of Directors ensures accurate Commissioners,
disclosure of information in the event of Page 652-698.
conditions that may impact the Bank’s
control.
4. Principle 4:
Ethical and Responsible Behavior
4.1 Guidelines for Ethics and Behavior
4.1.1 This statement is outlined BNI has and implemented a Code of Chapter 7.
in the Code of Conduct Conduct that strictly regulates matters Corporate
and Business Ethics which related to value systems, business Governance, Sub-
must clearly express the ethics, work ethics, commitments, and Chapter Corporate
corporation’s expectation enforcement of company regulations in Code of Ethics,
that each member of the conducting business and other activities. Page 1044-1047.
Board of Directors and This guideline also clearly describes the
Board of Commissioners and rules of attitudes or interactions that
employee will: are permitted or not permitted between
a. Act in the best interests of employees and customers and other
the corporation; stakeholders.
b. Act honestly and with high
standards of integrity;
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c. Be independent and The preparation of the BNI Code of Ethics
act based on complete is always based on principles that are
information, in good faith, in line with BNI’s vision, mission, and
with due diligence and core values while
still paying attention
prudence; to internal provisions and applicable
d. Comply with laws and developments. The BNI Code of Ethics
regulations applicable to is prepared as a reference for all BNI Hi-
the corporation and its Movers in acting and making decisions so
operations; that they always work professionally and
e. Avoid actions that violate based on the highest ethical standards.
laws and regulations or
actions that are unethical The Code of Ethics is binding and must
based on the corporate be adhered to by all BNI employees,
ethics guidelines; both permanent and non-permanent, at
f. Not engage or participate all levels of the organization, including
in any activity that would the Board of Directors and the Board
create a conflict of interest of Commissioners. The commitment of
with the best interests all BNI Hi-Movers personnel to comply
of the corporation or with the Code of Ethics in every activity
that would negatively and implementation of daily tasks and
impact the corporation’s responsibilities is stated in the Integrity
reputation; Pact which must be signed by every BNI
g. Not take advantage of the employee. With the written guidelines
property or information of the Code of Ethics, it is hoped that
owned by the corporation, every employee has the awareness to
other asset ownership or implement the highest ethical standards
its customers for personal so that later it can increase positive views
gain or that causes losses and strengthen the Bank’s reputation in
to the corporation and its the eyes of stakeholders.
customers;
h. Not take advantage of his
position or opportunities
generated by his position
for personal gain;
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i. Avoiding the act of
requesting or receiving
from third parties
payments, gratuities
or other benefits for
themselves or for others
that cause a conflict of
interest/provide benefits to
third parties in violation of
laws and regulations;
j. Respecting differences
of opinion and the rights
of each member of the
Board of Directors, Board
of Commissioners, and
employees;
k. Ensuring complete, fair,
accurate, timely and
understandable disclosure
in reports and documents
submitted by the
corporation to regulators
and in other public
communications.
4.1.2 The Board of Directors To prevent misuse of the banking Chapter 7.
establishes policies and system by irresponsible parties as a Corporate
practices for anti-money means to commit money laundering and Governance, Sub-
laundering and terrorism terrorism financing, BNI always carries Chapter on Anti-
financing, anti-bribery, out banking operations by prioritizing Money Laundering,
anti-corruption, anti-fraud, the principle of prudence, where one of Countering the
and involvement in politics the efforts to implement this principle Financing of
by referring to national or is by implementing the Anti-Money Terrorism, and
international standards Laundering, Prevention of Terrorism Countering the
regarding anti-money Financing, and Prevention of Proliferation Financing of the
laundering, anti-bribery, anti- of Weapons of Mass Destruction (APU Proliferation of
corruption, anti-fraud or other PPT and PPPSPM) Program adequately. Weapons of Mass
related standards. Destruction (APU
More than just carrying out obligations, PPT and PPPSPM)
the APU PPT and PPPSPM Programs Programs, Page
implemented in BNI’s environment 1028-1032.
also demonstrate BNI’s firm stance as
a Financial Services Institution (LJK)
in building a healthy and sustainable
financial industry ecosystem that is free
from all forms of money laundering,
terrorism financing, and proliferation
financing. To prevent the practice of
Money Laundering (TPPU) and Terrorism
Financing (TPPT) which are categorized
as transnational crimes that require
extraordinary efforts in handling them,
BNI is very careful in measuring APU PPT
& PPPSPM risks at the customer level
(customer risk rating) and bank-wide
(Bank AML risk rating).
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To ensure that business activities are free
from corruption, bribery, and fraud, BNI
has formed several organizations, such as
the Gratification Control Unit (UPG), Anti-
Fraud Unit, and Anti-Fraud Committee.
In addition, BNI also implements strict
policies and procedures to enforce the
principles of anti-corruption, anti-bribery,
and anti-fraud, including the signing of
an integrity pact by employees, Directors,
and Board of Commissioners every
year, periodic Gratification and Anti-
Bribery Declarations, and ISO 37001:2016
Certification on the Anti-Bribery
Management System (SMAP).
4.2 Corporate Values and Culture
4.2.1 The corporation articulates, BNI establishes the core values Chapter 7.
fosters and expresses “AKHLAK”—Trusted, Competent, Corporate
corporate culture and values. Harmonious, Loyal, Adaptive, and Governance, Sub-
Collaborative—as a guideline for all BNI Chapter Corporate
Hi-Movers in carrying out their daily Code of Ethics,
tasks. The implementation of AKHLAK is in the discussion
strengthened through the transformation entitled Corporate
of work culture and PRINCIPLE 46 Values and Culture,
which emphasizes integrity and good Page 1047.
governance. Some manifestations of
this commitment include the signing of
the Integrity Pact by all employees, the
procurement of pacts in the work process,
and the implementation of the prohibition
of gratification. Efforts to internalize these
values are
continuously carried out to
ensure compliance with ethical standards
and transparency.
4.3 Communication and Enforcement of Ethical Guidelines, Values and Culture
4.3.1 The corporate code of The Board of Directors consistently Chapter 7.
conduct and code of ethics internalizes the corporate culture to shape Corporate
are effectively communicated the attitude and character of each BNI Governance, Sub-
to the Board of Directors, Hi-Movers. This internalization process Chapter Corporate
Board of Commissioners, is integrated into the Bank’s operational Code of Ethics,
and all employees, integrated strategy, including the risk management Page 1044-1047.
into corporate strategy and system and remuneration structure built
operations including the risk with a prudent risk-taking approach. This
management system and step strengthens the values upheld
by
remuneration structure, and BNI and supports employee development
enforced. so that they can face challenges in a
dynamic banking environment.
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Applied Not yet
5. Principle 5:
Risk Management, Internal Control and Compliance
5.1 Internal Control and Compliance
5.1.1 The Board of Directors The Board of Directors implements, Chapter 7.
conducts regular reviews reviews, and updates the Bank’s Corporate
of the appropriateness of governance, including risk management, Governance, Sub-
the design and operational internal control, and compliance. The Chapter Internal
effectiveness of the results of these activities are reported Control System,
corporate governance, risk in the Annual Report as a form of Page 938-945.
management, internal control accountability to shareholders and
and compliance systems and stakeholders. Furthermore, this report
reports the implementation will be submitted at the General Meeting
and results of the reviews of Shareholders (GMS).
to shareholders through the
Corporation’s annual report.
5.2 Risk Management
5.2.1 Strategy and risk are Strategic planning and risk management Chapter 7.
one entity, expressed at BNI are the joint responsibility Corporate
transparently, included in the of the Board of Directors and the Governance,
implementation of the duties Board of Commissioners, expressed Sub-Chapter Risk
and responsibilities of the transparently in accordance with their Management, Page
Board of Directors and the respective functions and roles. The risk 946-970.
Board of Commissioners, and management system is an important
in discussions at meetings of agenda in meetings between the Board
the Board of Commissioners of Commissioners and the Board
and the Board of Directors. of Directors, ensuring effective and
responsive strategy integration to market
conditions.
Meanwhile, the Risk Monitoring
Committee, in accordance with the
established Charter, has the task
of providing recommendations to
the Board of Commissioners. This
committee is responsible for monitoring
and evaluating the implementation
of the duties of the risk management
committee under the Board of Directors
and related work units.
5.2.2 The Risk Management The Risk Monitoring Committee, Chapter 7.
Monitoring Committee assists as an integral part of the Board of Corporate
the Board of Commissioners Commissioners, plays an important Governance,
in carrying out its duties role in supervising corporate risk Sub-Chapter Risk
by creating a transparent, management at BNI. With a transparent, Management
focused, and independent focused, and independent approach, Monitoring
mechanism for supervising this committee carries out its duties in Committee, Page
corporate risk management. accordance with the guidelines in the 826-839.
Risk Monitoring Committee Charter.
Through solid cooperation between
the Board of Directors and the Board
of Commissioners, this committee
ensures that risk management
practices are in line with the Bank’s
transformation strategy, including in
facing current economic dynamics. The
committee is also active in providing
recommendations and suggestions
to strengthen risk governance, so that
BNI can continue to grow healthily and
sustainably in a competitive market.
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5.3. Integration of Governance, Risk Management and Compliance
5.3.1 The Board of Directors builds BNI’s Board of Directors is committed Chapter 7.
an integrated governance, to strengthening the integration of Corporate
risk management, and governance, risk management, and Governance, Sub-
compliance (GRC) system, compliance systems as a whole. This Chapter Integrated
by handling various effort aims to manage uncertainty Risk Management
uncertainties in an integrated and business risks with an integrated Governance, Page
manner and with high approach, ensuring that the Bank 971-977.
integrity, to ensure that the remains on the right track in achieving its
corporation can achieve its strategic goals. One important step is to
goals. ensure that the compliance function runs
independently, without overlapping with
5.3.2 The Board of Directors
other functions that have the potential to
ensures that the part in
create a conflict of interest. In addition,
charge of the compliance
coordination through the implementation
function does not
of the Governance, Risk and Compliance
concurrently carry out
(GRC) forum continues to be improved,
functions that have the
which includes governance, strategy
potential to cause a conflict of
management, performance, and internal
interest.
audit. This allows BNI to operate with
high integrity and ensure decision-
making that is in line with best practices
in the banking industry.
5.4. Internal Audit
5.4.1 The Board of Commissioners The Board of Commissioners through Chapter 7.
through the Audit Committee the Audit Committee continues to Corporate
monitors and ensures that monitor the implementation of BNI’s Governance,
the internal audit function internal audit function to be in line Sub-Chapter Audit
helps the corporation achieve with operational demands and current Committee, Page
its objectives by bringing developments. This monitoring is carried 792-810.
an objective and disciplined out by ensuring that the audit is carried
approach to evaluating and out objectively, measurably, and oriented
improving the effectiveness towards achieving the Bank’s strategic
of risk management, internal objectives. This step is in line with BNI’s
control, and corporate efforts to strengthen the integrity and
governance. effectiveness of internal control, as well
as ensuring that risk management is
carried out to the highest standards. Thus,
the Board of Commissioners supports the
achievement of optimal performance and
compliance with applicable regulations in
the banking sector
6. Principle: 6
Disclosure and Transparency
6.1. Disclosure Policy
6.1.1 The corporation has BNI has established policies and Chapter 7.
disclosure and transparency procedures for the disclosure of material Corporate
policies and procedures that information and protection of corporate Governance,
ensure disclosure of material confidentiality, in order to guarantee Sub-Chapter
information and safeguard the rights of shareholders to obtain Transparency in
sensitive and confidential important information routinely and in a Report Submission,
corporate information. timely manner. The Corporate Secretary Page 1091.
Division is responsible for managing
6.1.2 The right of shareholders to
this disclosure in accordance with
receive timely and regular
the standards set out in the Company
information about the
Guidelines No. IN/511/REN/001, which
corporation that is relevant
came into effect on June 27, 2023.
to the corporation must be
respected.
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Applied Not yet
6.2 Financial Reporting and Sustainability
6.2.1 The Corporation discloses BNI has an internal policy that regulates Chapter 7.
the systems and procedures the review of financial information to be Corporate
to ensure that interim published, such as financial statements, Governance,
financial statements that projections, and other related reports. Sub-Chapter Audit
are not audited or reviewed This review is conducted by the Audit Committee, Page
by external auditors are Committee to ensure accuracy and 792-810.
materially accurate, complete, compliance with applicable regulations.
and provide investors with The Audit Committee also evaluates the Chapter 7.
appropriate information to provision of audit services for annual Corporate
make informed investment historical financial information by Public Governance,
decisions. Accountants or Public Accounting Firms. Sub-Chapter
Transparency of
The BNI Sustainability Report published Report Submission,
on the official website is prepared Page 1091.
based on accurate data disclosure
and in accordance with domestic and
international regulations and best
practices. This Annual Report provides an
overview of BNI’s historical performance
in the context of risks, opportunities,
and future prospects, thereby helping
shareholders and stakeholders
understand the Bank’s strategic objectives
and the progress achieved in creating
sustainable value
6.2.2 The Audit Committee The 2024 BNI Sustainability Report is
ensures the quality of the published in a separate book but is
financial statement audits integrated with the 2024 BNI Annual
performed by external Report.
auditors. This activity
includes recommending the
appointment, reappointment
and, if necessary, the
dismissal and remuneration
of external auditors.
6.2.3 Sustainability reports
must be prepared and
disclosed accurately and in
accordance with a national
or international sustainability
reporting framework.
6.2.4 The Corporation publish
an integrated annual
report that places historical
performance in context and
describes the corporation’s
risks, opportunities
and future prospects,
helping shareholders and
stakeholders understand
the corporation’s strategic
objectives and its progress in
creating sustainable value.
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Applied Not yet
6.3 Dissemination of Information
6.3.1 Information dissemination BNI utilizes information technology Chapter 7.
channels must provide effectively to ensure broad and secure Corporate
equal, timely, and relatively information disclosure. In addition to Governance,
inexpensive access to the official website, BNI uses various Sub-Chapter
relevant information for other platforms, such as social media (X, Transparency of
users. Facebook, YouTube, Instagram, TikTok), Report Submission,
print media, and electronic media to Page 1091.
6.3.2 Corporations ensure that
provide equal, timely, and relevant access
annual statements on
to information for shareholders and other Chapter 7.
the implementation of
stakeholders. Information can also be Corporate
the General Guidelines
accessed through the GMS (General Governance,
for Indonesian Corporate
Meeting of Shareholders), BNI’s official Sub-Chapter
Governance, including
website, and the IDX and KSEI platforms, Implementation of
explanations on the
thus facilitating communication with General Guidelines
implementation of each
investors. for Indonesian
Recommendation and
Corporate
Guideline, are available on
As part of efforts to maintain transparent Governance
the website for a minimum
communication, BNI regularly holds (PUGKI),
period of five years.
meetings with financial analysts. These Page 1111-1137.
6.3.3 For corporations listed on the meetings are intended to provide updates
capital market in jurisdictions on the Bank’s performance, prospects,
other than the home and policy direction.
jurisdiction, the applicable
laws and regulations on This BNI 2024 Annual Report has
corporate governance must detailed the implementation of laws
be clearly disclosed. In the and regulations or generally applicable
case of cross-listing, the governance guidelines, namely the Asean
criteria and procedures for Corporate Governance Scorecard (ACGS)
cross-listing, the criteria and and the General Guidelines for Indonesian
procedures for recognizing Corporate Governance (PUGKI) in the
listing requirements for Bank’s operational activities during 2024.
the primary listing must be
transparent and documented.
7. Principle 7:
Protection of Shareholder Rights
7.1 Shareholder Rights
7.1.1 The corporation has a BNI has a communication policy Transparency of
communication policy that that encourages shareholder and Report Submission,
facilitates and encourages investor participation, in accordance Page 1091.
shareholder or investor with Company Guidelines No. IN/794/ Chapter 7.
participation. KMP/001 dated December 23, 2014, Corporate
Investor Relations Activity Guidelines Governance,
7.1.2 The corporation that is the
No. IN/41/KMP/001 dated January 26, Sub-Chapter on
parent entity ensures that
2015, Company Guidelines No. IN/511/ Implementation
its corporate governance
REN/001 dated June 27, 2023, and of the Indonesian
policies apply to subsidiaries
Company Guidelines No. IN/001/IRN/001 General Guidelines
and entities under common
dated October 3, 2024. This policy aims for Corporate
control in which the
to ensure that shareholders and investors Governance
corporation has significant
have access to relevant and accurate (PUGKI), Pages
investments.
information regarding BNI’s performance 1111-1137.
7.1.3 The corporation has rules and policies.
and procedures governing
acquisitions, takeovers, and As the main entity, BNI also ensures
extraordinary transactions that corporate governance policies are
such as mergers and sales implemented comprehensively in the
of substantial corporate BNI financial conglomerate, creating
assets to ensure that alignment in governance practices across
the transactions occur all business units.
transparently and on fair
terms and protect the rights
of all shareholders according
to their class.
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Applied Not yet
7.2 Fair Treatment of Shareholders
7.2.1 The Corporation has rules All shareholders, whether minority or Chapter 7.
and procedures that ensure: majority, domestic or non-domestic, are Corporate
a. All shareholders of the treated equally by the Bank. Information Governance,
same series in one class relevant to shareholders is published Sub-Chapter
of shares must be treated through easily accessible media, such as General Meeting
equally, the Bank’s website, IDX, and KSEI, in both of Shareholders,
b. Disclosure of such Indonesian and English. in the discussion
rules and procedures entitled General
and disclosure of Rights of
capital structures and Shareholders,
arrangements that allow Page 631, and the
certain shareholders to discussion entitled
obtain influence or control Fair Treatment of
disproportionate to their Shareholders, Page
shareholdings. 631.
7.2.2 The Corporation has rules The Bank ensures that related party Chapter 4.
and procedures that ensure transactions are conducted in accordance Management
related party transactions are with applicable laws and regulations, and Analysis and
approved and implemented that conflicts of interest are managed Discussion of
in a manner that ensures appropriately to protect the interests of Bank Performance,
that conflicts of interest are the Bank and its shareholders. Sub-Chapter
managed appropriately, Information
and protect the interests on Material
of the corporation and its Transactions
shareholders. Containing
Conflicts of Interest
and/or Affiliated
Transactions with
Affiliated Parties/
Related Parties,
Page 387-396.
7.2.3 The Corporation has The Bank has established a policy to Chapter 7.
and discloses a policy to prevent insider trading through the Corporate
prevent insider trading. The Company’s Guidelines on Prohibited and Governance, Sub-
Corporation has clear rules Non-Prohibited Securities Transactions Chapter Insider
regarding any trading in for Insiders, in accordance with No. Trading and
the corporation’s shares by IN/500/KMP/001 dated September 23, Conflict of Interest
directors, commissioners and 2019. Policy, Page 1059-
insiders to ensure that no 1060.
one can directly or indirectly
benefit from information that
is not/not yet available in the
market.
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Applied Not yet
7.3 General Meeting of Shareholders
7.3.1 The corporation issues a On February 7, 2024, BNI has issued Chapter 7.
GMS invitation with the a summons for BNI Shareholders to Corporate
agenda and materials of the attend the Annual General Meeting of Governance,
GMS as complete and as Shareholders for the 2023 Fiscal Year Sub-Chapter
early as possible (no later which will be held on Monday, March 4, General Meeting of
than 28 days before the 2024 at 14.00 WIB until finished. Shareholders, Page
GMS) to provide sufficient 1059-1060.
time and materials for The GMS summons letter includes the
shareholders to study the GMS agenda and has been published on
meeting agenda properly. the BNI, BEI, and KSEI websites.
The meeting invitation and
all GMS information are The GMS summons has also been
disclosed through electronic reported to the OJK and BEI.
means such as through the
corporation’s website.
7.3.2 The corporation has BNI has rules and procedures that Chapter 7.
and discloses rules and facilitate shareholders in participating Corporate
procedures that facilitate and voting effectively at the GMS. Governance,
shareholders in participating Sub-Chapter
and voting effectively at the In organizing the 2024 GMS, BNI has General Meeting of
GMS. published the Meeting Rules of Procedure Shareholders, Page
which include information related to 630-651.
facilities for shareholders to participate
and vote effectively at the GMS.
7.3.3 Shareholders participate At the 2024 GMS, Shareholders are given Chapter 7.
effectively in determining the the opportunity to ask questions and/ Corporate
appointment of members of or provide responses, and to voice their Governance,
the Board of Directors and opinions in the discussion of the Agenda Sub-Chapter
Board of Commissioners. for Changes in the Composition of the General Meeting of
Company’s Management. Shareholders, Page
630-651.
7.3.4 The corporation ensures At the GMS held in 2024, in the Agenda Chapter 7.
transparency and for Determination of Public Accounting Corporate
accountability of external Firms (KAP) and/or Public Accountants Governance,
auditors at the GMS. (AP), BNI has provided an explanation Sub-Chapter
regarding the KAP and/or AP proposed in General Meeting of
the Meeting. Shareholders, Page
630-651.
7.3.5 The complete voting results The voting results and summary of the Chapter 7.
and summary of the minutes minutes of the GMS were announced to Corporate
of the GMS were announced the public on the following business day. Governance,
to the public on the following Sub-Chapter
business day. The Summary of the Minutes of the General Meeting of
Meeting has been reported to the Shareholders, Page
regulators, namely the OJK and BEI. The 630-651.
Summary of the Minutes of the Meeting
has also been published on the regulator’s
website and BNI.
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No. KNKG Recommendation Implementation at BNI Recommendations Report 2024
Applied Not yet
8. Principle 8:
Other Stakeholders
8.1 Key Stakeholder Engagement
8.1.1 The Corporation through the The BNI Corporate Secretary is Chapter 7.
Corporate Secretary carries responsible for carrying out regular, Corporate
out regular, transparent and transparent and effective communication Governance, Sub-
effective communication with with key stakeholders, and ensuring Chapter Corporate
key stakeholders and involves stakeholder involvement in BNI’s Secretary, Page
them to understand their business development. In addition, the 899-905.
expectations and complaints Corporate Secretary seeks to understand
and the impact of the stakeholder expectations and complaints,
corporation on them. by considering the impact of the Bank’s
strategic decisions on these parties.
8.2 Integrating Sustainability into Business Models
8.2.1 The Board of Commissioners The Board of Commissioners and BNI Annual Report
together with the Board of the Board of Directors of BNI have a 2024, Chapter
Directors are responsible, joint responsibility to ensure good 7. Corporate
accountable and transparent sustainability governance, with the Governance.
for sustainability governance, principles of accountability and
including setting corporate transparency. This responsibility includes BNI Sustainability
sustainability strategies, setting strategies, determining priorities Report 2024
priorities and targets. The and achieving sustainability targets
Board of Directors and the that are in line with the Bank’s vision. In
Board of Commissioners carrying out their duties, the Board of
include sustainability Commissioners and the Board of Directors
considerations when always consider sustainability aspects
carrying out their roles, in every operational aspect, including
including among others the development and implementation of
in the development and business strategies, long-term planning,
implementation of corporate implementation of main action plans, and
strategies, business plans, risk management to support the Bank’s
main action plans and risk overall sustainability.
management.
8.3 Protection of Stakeholders
8.3.1 The Board of Directors The Board of Directors ensures Chapter 7.
ensures and discloses that that all BNI operations reflect the Corporate
the corporation’s operations implementation of high ethical standards, Governance, Sub-
reflect the implementation social responsibility, and compliance with chapter Code of
of high ethical standards, environmental principles throughout the Ethics, Page 1044-
social and environmental Bank. The Board of Directors also ensures 1047.
responsibility throughout that appropriate policies and procedures
the corporation and ensures are implemented to respect and comply Chapter 8.
that appropriate policies and with stakeholder rights. Corporate Social
procedures are implemented and Environmental
to respect and comply with In addition, the Board of Directors Responsibility,
stakeholder rights. consistently conveys BNI’s vision that Page 1154-1169.
focuses on sustainable performance to
8.3.2 The Board of Directors
employees, to ensure understanding and
encourages employees
implementation that is in line with the
to work for the long-term
Bank’s sustainability goals.
interests of the corporation
and prioritize sustainability.
2024 Annual Report
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Implementation of the
ASEAN Corporate Governance
Scorecard [ACGS C.2.6]
The ASEAN Corporate Governance Scorecard (ACGS) assessment is an initiative of the ASEAN Capital Market
Forum (ACMF) aimed at enhancing corporate governance standards and practices among publicly listed
companies in ASEAN. This initiative seeks to improve the global investability of ASEAN-listed companies
with strong corporate governance and to showcase to the global community that ACGS-participating
companies are attractive investment destinations.
In 2024, BNI conducted an assessment of its Good Corporate Governance (GCG) implementation using
the 2024 ASEAN Corporate Governance Scorecard (ACGS) parameters, 2nd revision. As a result, BNI
achieved the “Leadership in Corporate Governance” status with a score of 115.56, an improvement from the
previous year’s score of 108.39. This assessment was conducted by an independent party and was based
on BNI’s publicly available disclosures, ensuring transparency for all stakeholders in accordance with ACGS
parameters. The availability of information based on these parameters is outlined as follows:
LEVEL 1
A. Rights and Equitable Treatment of Shareholders
No. Principles and Recommendations Page
A.1 Basic Shareholder Rights
A.1.1 Does the company pay (interim and final/annual) dividends in an equitable and timely manner; 374, 640, 643
that is, all shareholders are treated equally and paid within 30 days after being (i) declared for https://www.bni.co.id/
interim dividends and (ii) approved by shareholders at general meetings for final dividends? Portals/1/BNI/Perusahaan/
In case the company has offered Scrip dividend, did the company paid the dividend within 60 Docs/Pengumuman-
days. Risalah-RUPS-Tahunan-
Tahun-Buku-2023-EN.pdf
page 13
A.2 Right to participate effectively in and vote in general shareholder meetings and should be
informed of the rules, including voting procedures, that govern general shareholder
meetings.
A.2.1 Do shareholders have the opportunity, evidenced by an agenda item, to approve remuneration 631
(fees, allowances, benefit-in-kind and other emoluments) or any increases in remuneration for https://www.bni.co.id/
the non-executive directors/commissioners? Portals/1/BNI/Perusahaan/
Docs/Berita-Acara-RUPS-
Tahunan-Tahun-2023-4-
Maret-2024-EN.pdf
page 93
A.2.2 Does the company provide non-controlling shareholders a right to nominate candidates for 631
board of directors/commissioners?
A.2.3 Does the company allow shareholders to elect directors/commissioners individually? 642, 656
https://www.bni.co.id/
Portals/1/BNI/Perusahaan/
Docs/Berita-Acara-RUPS-
Tahunan-Tahun-2023-4-
Maret-2024-EN.pdf page
116-117
A.2.4 Does the company disclose the voting procedures used before the start of meeting? 634
A.2.5 Do the minutes of the most recent AGM record that the shareholders were given the 634, 639-642
opportunity to ask questions and the questions raised by shareholders and answers given
recorded?
A.2.6 Does the company disclose the voting results including approving, dissenting, and abstaining 639-642
votes for all resolutions/each agenda item for the most recent AGM?
A.2.7 Does the company disclose the list of board members who attended the most recent AGM? 637
A.2.8 Does the company disclose that all board members and the CEO (if he is not a board member) 637
attended the most recent AGM?
A.2.9 Does the company allow voting in absentia? 636
A.2.10 Did the company vote by poll (as opposed to by show of hands) for all resolutions at the most 636
recent AGM?
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A.2.11 Does the company disclose that it has appointed an independent party (scrutineers/inspectors) 637
to count and/or validate the votes at the AGM?
A.2.12 Does the company make publicly available by the next working day the result of the votes 638
taken during the most recent AGM/EGM for all resolutions? https://www.bni.co.id/
Portals/1/BNI/Perusahaan/
Docs/Pengumuman-
Risalah-RUPS-Tahunan-
Tahun-Buku-2023-(Inggris).
pdf
Halaman 1 dan 14
A.2.13 Does the company provide at least 21 days notice for all AGMs and EGMs? 633, 638
https://www.bni.co.id/
portals/1/bni/perusahaan/
docs/Pemanggilan-RUPS-
Tahunan-Tahun-Buku-2023-
ENG.pdf
Halaman 1 dan 4
A.2.14 Does the company provide the rationale and explanation for each agenda item which require 633
shareholders’ approval in the notice of AGM/circulars and/or the accompanying statement? https://www.bni.co.id/
Portals/1/BNI/Perusahaan/
Docs/Pemanggilan-RUPS-
Tahunan-Tahun-Buku-2023-
ID.pdf
A.2.15 Does the company give the opportunity for shareholders to place item/s on the agenda of 633
general meetings and/or to request for general meetings subject to a certain percentage?
A.3 Markets for corporate control should be allowed to function in an efficient and transparent
manner.
A.3.1 In cases of mergers, acquisitions and/or takeovers requiring shareholders’ approval, does the 386, 387
board of directors/commissioners of the company appoint an independent party to evaluate
the fairness of the transaction price?
A.4 The exercise of ownership rights by all shareholders, including institutional investors, should
be facilitated.
A.4.1 Does the company disclose its practices to encourage shareholders to engage with the 907
company beyond general meetings?
A.5 Shares and voting rights
A.5.1 Where the company has more than one class of shares, does the company publicise the voting 631
rights attached to each class of shares (e.g. through the company website / reports/ the stock https://www.bni.co.id/
exchange/ the regulator’s website)? Portals/1/BNI/Perusahaan/
TataKelola/Docs/GCG/
Anggaran-Dasar-PT-Bank-
Negara-Indonesia-(Persero)-
Tbk.pdf halaman 22-23
A.6 Notice of AGM
A.6.1 Does each of the resolutions tabled at the most recent annual general meeting deal with only 635, 639-643
one item, i.e., there is no bundling of several items into the same resolution?
A.6.2 Are the company’s notice of the most recent AGM/ circulars fully translated into English and 633
published on the same date as the local-language version? https://www.bni.co.id/
portals/1/bni/perusahaan/
docs/Pemanggilan-RUPS-
Tahunan-Tahun-Buku-2023-
ENG.pdf,
https://www.bni.co.id/
Portals/1/BNI/Perusahaan/
Docs/Pemanggilan-RUPS-
Tahunan-Tahun-Buku-2023-
ID.pdf
Does the notice of AGM/circulars have the following details:
A.6.3 Are the profiles of directors/commissioners ( at least age, academic qualification, date of first 633
appointment, experience, and directorships in other listed companies) in seeking election/re-
election included?
A.6.4 Are the auditors seeking appointment/re-appointment clearly identified? 641
https://www.bni.co.id/
Portals/1/BNI/Perusahaan/
Docs/Materi_Pemanggilan_
RUPS_Tahunan_TB2023_
EN_V6.pdf Halaman 6.
A.6.5 Were the proxy documents made easily available? https://www.bni.co.id/
Portals/1/BNI/Perusahaan/
Docs/Surat-Kuasa-RUPS-
Tahunan-TB-2023.pdf
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A.7 Insider trading and abusive self-dealing should be prohibited.
A.7.1 Are the directors / commissioners required to report their dealings in company shares within 3
1070
business days?
A.8 Related party transactions by directors and key executives.
A.8.1 Does the company have a policy requiring a committee of independent directors/ 387-388, 1049
commissioners to review material RPTs to determine whether they are in the best interests of
the company and shareholders?
A.8.2 Does the company have a policy requiring board members (directors/commissioners) to 663-664, 727-728
abstain from participating in the board discussion on a particular agenda when they are
conflicted?
A.8.3 Does the company have policies on loans to directors and commissioners either forbidding this 664, 728
practice or ensuring that they are being conducted at arm’s length basis and at market rates?
A.9 Protecting minority shareholders from abusive actions
A.9.1 Does the company disclose that RPTs are conducted in such a way to ensure that they are fair 387-388
and at arms’ length?
A.9.2 In case of related party transactions requiring shareholders’ approval, is the decision made by 387
disinterested shareholders?
B. Sustainability and Resilience
No. Principles and Recommendations Page
B.1 Sustainability-related disclosure should be consistent, comparable and reliable, and include
retrospective and forward-looking material information that a reasonable investor would
consider important in making an investment or voting decision
Material Sustainability-related information should be specified
B.1.1 Does the company identify/report ESG topics that are material to the organization’s strategy? Sustainability Report
page 27
B.1.2 Does the company identify climate change as an issue? Sustainability Report
page 39
B.1.3 Does the company adopt an internationally recognized reporting framework or standard for Sustainability Report
sustainability (i.e. GRI, Integrated Reporting, SASB, IFRS Sustainability Disclosure Standards)? page 24
If a company publicly sets a sustainability-related goal or target, the disclosure framework should provide that reliable metrics are
regularly disclosed in an easily accessible form
B.1.4 Does the company disclose quantitative sustainability target? Sustainability Report page
33, 17-19
B.1.5 Does the company disclose sustainability-related performance progress in relation to its Sustainability Report
previously set targets? page 33
B.1.6 Does the company confirm that its Sustainability Report/ Reporting is reviewed and /or Sustainability Report page
approved by the Board or Board Committee? 25, 154-155
B.2 Corporate governance frameworks should allow for dialogue between a company, its
shareholders and stakeholders to exchange views on sustainability matters
B.2.1 Does the company engage internal stakeholders to exchange views and gather feedback on Sustainability Report page
sustainability matters that are material to the business of the company? 26, 147-148
B.2.2 Does the company engage external stakeholders to exchange views and gather feedback on Sustainability Report page
sustainability matters that are material to the business of the company? 26, 147-149
B.3 The corporate governance framework should ensure that boards adequately consider
material sustainability risks and opportunities when fulfilling their key functions in reviewing,
monitoring and guiding governance practices, disclosure, strategy, risk management and
internal control systems, including with respect to climate-related physical and transition risks
Boards should assess whether the company’s capital structure is compatible with its strategic goals and
its associated risk appetite to ensure it is resilient to different scenarios
B.3.1 Does the company disclose that the board reviews on an annual basis that the company’s 352, 865
capital and debt structure is compatible with its strategic goals and its associated risk appetite?
B.4 The corporate governance framework should recognise the rights of stakeholders established
by law or through mutual agreements and encourage active co- operation between
corporations and stakeholders in creating wealth, jobs, and the sustainability of financially
sound enterprises.
Does the company disclose a policy and practices that address:
B.4.1 The existence and scope of the company’s efforts to address customers’ welfare? 233, 456
B.4.2 Supplier/contractor selection procedures? 1039-1040
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B.4.3 The company’s efforts to ensure that its value chain is environmentally friendly or is consistent 5, 1160, Sustainability
with promoting sustainable development? Report page 132
B.4.4 The company’s efforts to interact with the communities in which they operate? 1164, Sustainability Report
page 103
B.4.5 The company’s anti-corruption programmes and procedures? 1033, 1044, Sustainability
Report page 143
B.4.6 How creditors’ rights are safeguarded? 1053
B.4.7 Does the company have a separate report/section that discusses its efforts on environment/ 1053
economy and social issues?
B.5 Where stakeholder interests are protected by law, stakeholders should have the opportunity to
obtain effective redress for violation of their rights.
B.5.1 Does the company provide contact details via the company’s website or Annual Report which 80, 205
stakeholders (e.g. customers, suppliers, general public etc.) can use to voice their concerns and/ https://www.bni.co.id/
or complaints for possible violation of their rights? en-us/company/corporate-
governance/whistle-
blowing-system
B.6 Mechanisms for employee participation should be allowed to be developed.
B.6.1 Does the company explicitly disclose the policies and practices on health, safety and welfare for 424, 426, Sustainability
its employees? Report page 128
B.6.2 Does the company explicitly disclose the policies and practices on training and development 161
programmes for its employees?
B.6.3 Does the company have a reward/compensation policy that accounts for the performance of the 424, 430
company beyond short-term financial measures?
B.7 Stakeholders including individual employee and their representative bodies, should be able to
freely communicate their concerns about illegal or unethical practices to
the board and their rights should not be compromised for doing this.
B.7.1 Does the company have a whistle blowing policy which includes procedures for complaints 1080-1081
by employees and other stakeholders concerning alleged illegal and unethical behaviour and https://www.bni.co.id/
provide contact details via the company’s website or annual report en-us/company/corporate-
governance/whistle-
blowing-system
B.7.2 Does the company have a policy or procedures to protect an employee/person who reveals 1081-1082
alleged illegal/unethical behaviour from retaliation?
C. Disclosure and Transparency
No. Principles and Recommendations Page
C.1 Transparent ownership structure
C.1.1 Does the information on shareholdings reveal the identity of beneficial owners, holding 5% 171
shareholding or more?
C.1.2 Does the company disclose the direct and indirect (deemed) shareholdings of major and/or 168-171
substantial shareholders?
C.1.3 Does the company disclose the direct and indirect (deemed) shareholdings of directors 172
(commissioners)?
C.1.4 Does the company disclose the direct and indirect (deemed) shareholdings of senior 174
management?
C.1.5 Does the company disclose details of the parent/ holding company, subsidiaries, associates, 176, 177
joint ventures and special purpose enterprises/ vehicles (SPEs)/ (SPVs)?
C.2 Annual Report Quality
Does the company’s annual report disclose the following items:
C.2.1 Corporate objectives 226
C.2.2 Financial performance indicators 22-30
C.2.3 Non-financial performance indicators 1172
C.2.4 Dividend policy 373
C.2.5 Biographical details (at least age, academic qualifications, date of first appointment, relevant 100-125
experience, and any other directorships of listed companies) of all directors/commissioners
Corporate Governance Confirmation Statement
C.2.6 Does the Annual Report contain a statement confirming the company’s full compliance with 938, 971, 1091, 1094, 1095,
thecode of corporate governance and where there is non- compliance, identify and explain 1104, 1111
reasons for each such issue?
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C.3 Remuneration of Members of the Board and Key Executives
C.3.1 Is there disclosure of the fee structure for non- executive directors/commissioners? 776-778
C.3.2 Does the company publicly disclose [i.e. annual report or other publicly disclosed 779
documents] details of remuneration of each non-executive director/ commissioner?
C.3.3 Does the company disclose its remuneration (fees, allowances, benefit-in-kind and other 781-782
emoluments) policy/practices (i.e. the use of short term and long term incentives and
performance measures) for its executive directors and CEO?
C.3.4 Does the company publicly disclose [i.e. annual report or other publicly disclosed 783
documents] the details of remuneration of each of the executive directors and CEO [if he/she
is not a member of the Board]?
C.4 Related party transaction disclosure (RPT)
C.4.1 Does the company disclose its policy covering the review and approval of material RPTs? 388
C.4.2 Does the company disclose the name, relationship, nature and value for each material RPTs? 387
C.5 Directors and Commissioners who deal in the Company's shares
C.5.1 Does the company disclose trading in the company’s shares by insiders? 1072-1077
C.6 External Auditor and Auditor's Report
Where the same audit firm is engaged for both audit and non-audit services
C.6.1 Are the audit and non-audit fees disclosed? 202, 982
C.6.2 Does the non-audit fee exceed the audit fees? 202, 982
C.7 Communication Media
Does the company use the following modes of communication?
C.7.1 Quarterly reporting https://www.bni.co.id/en-us/
investors/financial-reports
C.7.2 Company website 205
https://www.bni.co.id/en-us/
C.7.3 Analyst’s briefing https://www.bni.co.id/en-us/
investors/events-presentation
C.7.4 Media briefings /press conferences 990-997
https://www.bni.co.id/en-
us/home/bni-news/news/
categoryid/29
C.8 Timely filing/release of annual/financial reports
C.8.1 Are the audited annual financial report / statement released within 120 days from the 357
financial year end?
C.8.2 Is the annual report released within 120 days from the financial year end? 357
C.8.3 Is the true and fairness/fair representation of the annual financial statement/reports affirmed 1201
by the board of directors/commissioners and/or the relevant officers of the company?
C.9 Company website
Does the company have a website disclosing up-to-date information on the following:
C.9.1 Financial statements/reports (latest quarterly) 206
https://www.bni.co.id/en-us/
investors/financial-reports
C.9.2 Materials provided in briefings to analysts and media 207
https://www.bni.co.id/en-
us/investors/events-
presentation
C.9.3 Downloadable annual report 206
https://www.bni.co.id/en-us/
investors/financial-reports
C.9.4 Notice of AGM and/or EGM 206
https://www.bni.co.id/
en-us/company/corporate-
governance/gms
C.9.5 Minutes of AGM and/or EGM 206
https://www.bni.co.id/
en-us/company/corporate-
governance/gms
C.9.6 Company’s constitution (company’s by-laws, memorandum and articles of association) 206
https://www.bni.co.id/
en-us/company/corporate-
governance/articles-of-
association
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C.10 Investor relations
C.10.1 Does the company disclose the contact details (e.g. telephone, fax, and email) of the officer / 206
office responsible for investor relations? https://www.bni.co.id/en-us/
investors/contact-us
D. Responsibilities of the Board
No. Principles and Recommendations Page
D.1 Board Duties and Responsibilities
Clearly defined board responsibilities and corporate governance policy
D.1.1 Does the company disclose its corporate governance policy / board charter? 652
D.1.2 Are the types of decisions requiring board of directors/commissioners’ approval disclosed ? 692-693, 722-723
D.1.3 Are the roles and responsibilities of the board of directors/commissioners clearly stated ? 658, 660, 710, 721
https://www.bni.co.id/
Portals/1/BNI/Perusahaan/
Docs/Board-Manual-
Dewan-Komisaris-BNI.
pdf hal 7, https://www.
bni.co.id/Portals/1/BNI/
Perusahaan/Docs/Piagam-
Direksi.pdf halaman 15.
Corporate Vision/Mission
D.1.4 Does the company have an updated vision and mission statement? 86-88
D.1.5 Does the board of directors play a leading role in the process of developing and reviewing the 61
company’s strategy at least annually?
D.1.6 Does the board of directors have a process to review, monitor and oversee the implementation 61
of the corporate strategy?
D.2 Board structure
Code of Ethics or Conduct
D.2.1 Are the details of the code of ethics or conduct disclosed? 1044-1047
D.2.2 Are all directors/commissioners, senior management and employees required to comply with 1045-1046
the code/s?
D.2.3 Does the company have a process to implement and monitor compliance with the code/s of 1045-1046
ethics or conduct?
Board Structure & Composition
D.2.4 Do independent directors/commissioners make up at least 50% of the board of directors/ 699
commissioners?
D.2.5 Does the company have a term limit of nine years or less or 2 terms of five years1 each for its 654
independent directors/ commissioners?
1 The five years term must be required by legislation which pre-existed the introduction of the
ASEAN Corporate Governance Scorecard in 2011
D.2.6 Has the company set a limit of five board seats that an individual independent/non-executive 662-663
director/commissioner may hold simultaneously?
D.2.7 Does the company have any executive directors who serve on more than two boards of listed 114-125, 726
companies outside of the group?
Nominating Committee
D.2.8 Does the company have a Nominating Committee? 810
D.2.9 Is the Nominating Committee comprised of a majority of independent directors/ 814
commissioners?
D.2.10 Is the chairman of the Nominating Committee an independent director/commissioner? 814
D.2.11 Does the company disclose the terms of reference/ governance structure/charter of the 810
Nominating Committee?
D.2.12 Is the meeting attendance of the Nominating Committee disclosed and if so, did the 820-821
Nominating Committee meet at least twice during the year?
Remuneration Committee / Compensation Committee
D.2.13 Does the company have a Remuneration Committee? 810
D.2.14 Is the Remuneration Committee comprised entirely of non-executive directors/commissioners 814
with a majority of independent directors/commissioners ?
D.2.15 Is the chairman of the Remuneration Committee an independent director/commissioner? 814
D.2.16 Does the company disclose the terms of reference/ governance structure/ charter of the 810
Remuneration Committee?
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D.2.17 Is the meeting attendance of the Remuneration Committee disclosed and, if so, did the 820-821
Remuneration Committee meet at least twice during the year?
Audit Committee
D.2.18 Does the company have an Audit Committee? 792
D.2.19 Is the Audit Committee comprised entirely of non-executive directors/commissioners with a 795
majority of independent directors/commissioners?
D.2.20 Is the chairman of the Audit Committee an independent director/commissioner? 795
D.2.21 Does the company disclose the terms of reference/governance structure/charter of the Audit 792
Committee? https://www.bni.co.id/
Portals/1/BNI/Perusahaan/
Docs/Piagam-Komite-
Audit-2024.pdf
D.2.22 Does at least one of the independent directors/commissioners of the committee have 795-797
accounting expertise (accounting qualification or experience)?
D.2.23 Is the meeting attendance of the Audit Committee disclosed and, if so, did the Audit Committee 799-802
meet at least four times during the year?
D.2.24 Does the Audit Committee have primary responsibility for recommendation on the 793
appointment, and removal of the external auditor?
D.3 Board Processes
Board meetings and attendance
D.3.1 Are the board of directors meeting scheduled before the start of financial year? 742
D.3.2 Does the board of directors/commissioners meet at least six times during the year? 667-668, 731-732
D.3.3 Has each of the directors/commissioners attended at least 75% of all the board meetings held 667-668, 731-732
during the year?
D.3.4 Does the company require a minimum quorum of at least 2/3 for board decisions? 667, 730
D.3.5 Did the non-executive directors/commissioners of the company meet separately at least once 667-668
during the year without any executives present?
Access to information
D.3.6 Are board papers for board of directors/commissioners meetings provided to the board at least 666, 730
five business days in advance of the board meeting?
D.3.7 Does the company secretary play a significant role in supporting the board in discharging its 900
responsibilities?
D.3.8 Is the company secretary trained in legal, accountancy or company secretarial practices and 901-903
has kept abreast on relevant developments?
Board Appointments and Re-Election
D.3.9 Does the company disclose the criteria used in selecting new directors/commissioners? 653-654, 704-705
D.3.10 Did the company describe the process followed in appointing new directors/commissioners? 656, 708
D.3.11 Are all directors/commissioners subject to re-election every 3 years; or 5 years for listed 654, 705
companies in countries whose legislation prescribes a term of 5 years2 each? 2 The five
years term must be required by legislation which pre-existed the introduction of the ASEAN
Corporate Governance Scorecard in 2011
Remuneration Matters
D.3.12 Do the shareholders or the Board of Directors approve the remuneration of the executive 640
directors and/or the senior executives?
D.3.13 Does the company have measurable standards to align the performance-based remuneration 773-774, 780, 1066
of the executive directors and senior executives with long-term interests of the company, such
as claw back provision and deferred bonuses?
Internal Audit
D.3.14 Does the company have a separate internal audit function? 909
D.3.15 Is the head of internal audit identified or, if outsourced, is the name of the external firm 914
disclosed?
D.3.16 Does the appointment and removal of the internal auditor require the approval of the Audit 913
Committee?
Risk Oversight
D.3.17 Does the company establish a sound internal control procedures/risk management framework 938-939, 944-945
and periodically review the effectiveness of that framework?
D.3.18 Does the Annual Report/Annual CG Report disclose that the board of directors/commissioners 945, 947-948
has conducted a review of the company’s material controls (including operational, financial and
compliance controls) and risk management systems?
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Practices Governance Responsibility Commitment Statements
No. Principles and Recommendations Page
D.3.19 Does the company disclose the key risks to which the company is materially exposed to (i.e. 955
financial, operational including IT, environmental, social, economic)?
D.3.20 Does the Annual Report/Annual CG Report contain a statement from the board of directors/ 945, 955
commissioners or Audit Committee commenting on the adequacy of the company’s internal
controls/risk management systems?
D.4 People on the Board
Board Chairman
D.4.1 Do different persons assume the roles of chairman and CEO? 100, 114
D.4.2 Is the chairman an independent director/commissioner? 100
D.4.3 Is any of the directors a former CEO of the company in the past 2 years? 114-125
D.4.4 Are the roles and responsibilities of the chairman disclosed? 658
Lead Independent Director
D.4.5 If the Chairman is not independent, has the Board appointed a Lead/Senior Independent 100
Director and has his/her role been defined?
Skills and Competencies
D.4.6 Does at least one non-executive director/commissioner have prior working experience in the 100-101
major sector that the company is operating in?
D.5 Board Performance
Board Performance Directors Development
D.5.1 Does the company have orientation programmes for new directors/commissioners? 682-683, 758
D.5.2 Does the company have a policy and actual practice and programs that encourages directors/ 679-682, 744-758
commissioners to attend on-going or continuous professional education programmes?
CEO/Executive Management Appointments and Performance
D.5.3 Does the company disclose the process on how the board of directors/commissioners plans for 772
the succession of the CEO/Managing Director/President and key management?
D.5.4 Does the board of directors/commissioners conduct an annual performance assessment of the 763-764
CEO/Managing Director/President?
Board Appraisal
D.5.5 Did the company conduct an annual performance assessment of the board of directors/ 763-764, 766-767
commissioners and disclose the criteria and process followed for the assessment?
Director Appraisal
D.5.6 Did the company conduct an annual performance assessment of the individual directors/ 763-767
commissioners and disclose the criteria and process followed for the assessment?
Committee Appraisal
D.5.7 Did the company conduct an annual performance assessment of the board committees and 694-695, 761-762
disclose the criteria and process followed for the assessment?
LEVEL 2 – BONUS ITEMS
(B) A. Rights and Equitable Treatment of shareholders
No. Principles and Recommendations Page
(B) A.1 Right to participate effectively in and vote in general shareholders meeting and should be
informed of the rules, including voting procedures, that govern general shareholders meeting.
(B) A.1.1 Does the company practice real time secure electronic voting in absentia at general meetings 634
of shareholders?
(B) A.2 Equitable treatment of shareholders
Notice of AGM
(B)A.2.1 Does the company release its notice of AGM (with detailed agendas and explanatory circulars), https://www.bni.co.id/
as announced to the Exchange, at least 28 days before the date of the meeting? portals/1/bni/perusahaan/
docs/Pemanggilan-RUPS-
Tahunan-Tahun-Buku-
2023-ENG.pdf
Halaman 1 dan 4
(B) B. Sustainability and Resilience
No. Principles and Recommendations Page
(B) B.1
(B) B.1.1 Does the company disclose how it manages climate-related risks and opportunities? Sustainability Report page
39-43
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No. Principles and Recommendations Page
(B) B.1.2 Does the company disclose that its Sustainability Report / Sustainability Reporting is externally Yes, Sustainability Report
assured? page 150-154
(B) B.1.3 Does the company disclose the engagement channel with stakeholder groups and how the Sustainability Report page
company responds to stakeholders’ ESG concerns? 147-149
(B) B.1.4 Does the company have a unit / division / committee who is specifically responsible to manage Sustainability Report page
the sustainability matters? 133
(B) B.1.5 Does the company disclose board of directors/commissioners’ oversight of sustainability- Sustainability Report page
related risks and opportunities? 17, 133
(B) B.1.6 Does the company disclose the linkage between executive directors and senior management 775
remuneration and sustainability performance for the previous year?
(B) B.1.7 Is the company’s Whistle Blowing System managed by independent parties / institutions? 1080
(B) C. Disclosure and transparency
No. Principles and Recommendations Page
(B) C.1 Quality of Annual Report
(B) C.1.1 Are the audited annual financial report /statement released within 60 days from the financial year 300
end? https://www.idx.co.id/
en/listed-companies/
financial-statements-
and-annual-report/
(B) D. Responsibilities of the Board
No. Principles and Recommendations Page
(B) D.1 Board Competencies and Diversity
(B) D.1.1 Does the company have at least one female independent director/commissioner? 100-111, 655
(B) D.1.2 Does the company have a policy and disclose measurable objectives for implementing its board 788-789
diversity and report on progress in achieving its objectives?
(B) D.2 Board Structure
(B) D.2.1 Is the Nominating Committee comprise entirely of independent directors/commissioners? 814
(B) D.2.2 Does the Nominating Committee undertake the process of identifying the quality of directors 772
aligned with the company’s strategic directions?
(B) D.3 Board Appointments and Re-Election
(B) D.3.1 Does the company use professional search firms or other external sources of candidates (such 772
as director databases set up by director or shareholder bodies) when searching for candidates
to the board of directors/commissioners?
(B) D.4 Board Structure & Composition
(B) D.4.1 Do independent non-executive directors/commissioners make up more than 50% of the board 113, 699
of directors/commissioners for a company with independent chairman?
(B) D.5 Risk Oversight
(B) D.5.1 Does the company disclose that its Board identified key risk in relation to information 444
technology including disruption, cyber security, and disaster recovery, to ensure that such risks
are managed and integrated into the overall risk management framework?
(B) D.6 Board Performance
(B) D.6.1 Does the company have a separate board level Risk Committee? 826-830
1146 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Implementation of Corporate
Governance Principles for Banks in
Accordance With Basel Committee on
Banking Supervision Standards [ACGS: C.26]
BNI has implemented the principles of bank governance in accordance with the Basel Committee on Banking
Supervision Standards, which encompass 12 principles. In 2024, the implementation of these principles at
BNI is outlined in the following table:
Explanation of Basel Committee
Disclosure in
on Banking Supervision Standard Implementation at BNI
Annual Report 2024
Principles
Principle 1:
Responsibilities of the Board of Commissioners
The Board of Commissioners The Board of Commissioners has duties, Chapter 7. Corporate
has responsibilities that include: responsibilities, and authority as outlined in Governance, Sub-Chapter Board
approval and supervision of the BNI Board of Commissioners Charter. This of Commissioners, Page 652-698
the implementation of business provision was ratified through the Board of
strategies, governance structure and Commissioners Decree No. KEP/024/DK/2024
mechanisms, and corporate culture. dated October 21, 2024, regarding the Board of
Commissioners Charter.
Principle 2:
Qualifications and Composition of the Board of Commissioners
Members of the Board of The Board of Commissioners has duties Chapter 7. Corporate
Commissioners must have the and responsibilities both individually and Governance, Sub-Chapter Board
qualities appropriate to their collectively. All members of the Board of of Commissioners, Page 652-
duties and responsibilities, both Commissioners must understand their role 698; Sub-Chapter Nomination
individually and collectively. The in supervision and the implementation of and Remuneration of the Board
Board of Commissioners must corporate governance, and be able to make of Directors and Board of
understand its role in supervision decisions in a sound and objective manner. Commissioners, Page 768-787.
and the implementation of corporate
governance, as well as being able The appointment of members of the Board of
to make decisions in a sound and Commissioners is carried out in accordance with
objective manner. applicable regulations. Each member has met
the criteria and qualities required to perform
their respective duties
Principle 3:
Structure and Mechanism of the Board of Commissioners
The Board of Commissioners must In BNI's Governance Structure, the Board of Chapter 7. Corporate
establish the appropriate governance Commissioners is supported by Supporting Governance:
structure and practices in carrying Organs, which include the Board of Sub-Chapter Board of
out its duties and periodically review Commissioners Secretary, Audit Committee, Commissioners, Page 652-698;
their effectiveness. Nomination and Remuneration Committee, Sub-Chapter Board of
Risk Monitoring Committee, and Integrated Commissioners Secretary, Page
Governance Committee. These Supporting 858-861; Sub-Chapter Audit
Organs report directly to the Board of Committee, Page 792-810;
Commissioners and are appointed to ensure Sub-Chapter Remuneration
effective oversight. In 2024, the Board of and Nomination Committee,
Commissioners periodically assessed the Page 810-826; Sub-Chapter Risk
effectiveness of the Supporting Organs to Monitoring Committee, Page
ensure that each committee maximizes its 826-839; Sub-Chapter Integrated
contribution to the implementation of good Governance Committee, Page
governance at BNI. 839-857.
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Explanation of Basel Committee
Disclosure in
on Banking Supervision Standard Implementation at BNI
Annual Report 2024
Principles
Principle 4:
Board of Directors
Under the direction and supervision The corporate governance mechanism at BNI Chapter 7. Corporate
of the Board of Commissioners, the has been effectively implemented in compliance Governance:
Board of Directors is able to manage with laws and regulations as well as national Sub-Chapter Commitment to
the Bank's activities in accordance and global best standards. The Board of Governance Implementation,
with the business strategy, risk Commissioners oversees the management of Page 605-609;
appetite, remuneration policy, and the company by the Board of Directors, which Sub-Chapter Continuous
other policies approved by the Board is tasked with implementing good governance Improvement in GCG
of Commissioners. principles. Every policy underpinning BNI's Implementation Quality, Page
operational activities requires approval from 615-629;
the Board of Commissioners. The effectiveness Sub-Chapter Board of Directors,
of this governance positively impacts the Page 703-762.
achievement of targets and the improvement of
the Bank's performance.
Principle 5:
Business Group Governance Structure
In a business group, the Board As the primary entity in the Financial Chapter 7. Corporate
of Commissioners of the parent Conglomerate, BNI has five subsidiaries that Governance:
company has overarching are members of the conglomerate. To support Sub-Chapter Integrated
responsibility for the group and effective management, BNI has implemented Governance Committee, Page
must ensure the establishment and Integrated Governance, Integrated Risk 839-857;
implementation of sound governance Management, and Integrated Minimum Capital Sub-Chapter Integrated Internal
practices concerning the group’s Adequacy Requirements. Audit Unit (SKAIT), Page 925-928;
structure, business, and risks. The Sub-Chapter Integrated Risk
Board of Commissioners and the The Board of Commissioners of BNI has Management Governance, Page
Board of Directors must understand also established an Integrated Governance 971-977;
the organizational structure of the Committee comprising representatives from Sub-Chapter Implementation
group and the risks it faces. all entities within the financial conglomerate. of Integrated Governance, Page
As the main entity, BNI has developed an 1095-1103.
Integrated Governance Guideline, Integrated
Risk Management Policy and Framework,
and Integrated Compliance and Internal Audit
Guidelines. These policies are implemented
by all subsidiaries within the BNI Financial
Conglomerate, provided their application does
not conflict with more specific regulations
applicable to each subsidiary.
Principle 6:
Risk Management Function
The Bank must have a high-quality, BNI's risk management strategy is implemented Chapter 7. Corporate
independent risk management in an integrated manner with its business Governance:
function with competent resources strategy, using a proactive and forward-looking Sub-Chapter Risk Management
and access to the Board of approach. The goal is to maximize value for System, Page 946-970;
Commissioners. shareholders, manage capital comprehensively, Sub-Chapter Integrated Risk
and ensure sustainable profitability and Management Governance, Page
business growth. 971-977.
The Enterprise Risk Management (ERM) Division
serves as both the Risk Management Work Unit
(SKMR) and the Integrated Risk Management
Work Unit (SKMRT). In BNI's organizational
structure, the ERM Division reports directly to
the Director of Risk Management, overseeing
the Risk Management and Integrated Risk
Management functions.
In carrying out its duties, the Risk Management
Work Unit has the authority to escalate issues
to the Risk Management Committee & Anti-
Fraud Sub Risk Management Committee (KRA-
RMC) or to the Director responsible for the
Risk Management function. Meanwhile, the
Integrated Risk Management Work Unit escalates
issues to the Integrated Risk Management
Committee or the Director overseeing the
Integrated Risk Management function.
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Practices Governance Responsibility Commitment Statements
Explanation of Basel Committee
Disclosure in
on Banking Supervision Standard Implementation at BNI
Annual Report 2024
Principles
The organizational structure of BNI's Risk
Management can be found in the 2024 Annual
Report in the sub-chapter related to Risk
Management.
Principle 7:
Identification, Monitoring and Control of Risks
Risks must be identified, monitored, BNI implements a comprehensive and Chapter 7. Corporate
and controlled across all of the continuous risk management process, Governance:
Bank's activities. The quality of risk encompassing risk identification, measurement, Sub-Chapter Risk Management
management infrastructure and monitoring, and control across all material risk System, Page 946-970;
internal controls must be able to factors. This implementation is supported by a Sub-Chapter Integrated Risk
adapt to changes in the Bank's risk reliable Risk Management Information System. Management Governance, Page
profile, external risk conditions, and 971-977.
industry practices. The risk identification process at BNI is carried
out proactively to analyze the sources, likelihood
of risk occurrence, and its impact on the
company. Key aspects of this process include:
1. Periodic risk identification;
2. Utilizing methods or systems to identify risks
in all products and business activities;
3. Conducting specific risk identification for
new products and activities before they are
introduced or executed.
Risk measurement aims to determine the
magnitude of risk exposure as a basis for control
and to ensure capital adequacy. Measurement is
conducted quantitatively and/or qualitatively in
accordance with methods set by the regulator or
internal methods if no specific regulations exist.
Risk measurement at BNI also includes stress
testing for credit, market, and liquidity risks to
anticipate extreme conditions.
Risk monitoring ensures that risks are being
properly managed, including monitoring
risk mitigation and established risk limits.
Monitoring is conducted by the Operational
Work Unit as the risk owner and the Risk
Management Work Unit as the Risk Control Unit.
Risk control at BNI aims to manage risks
that could disrupt the company's business
sustainability. The strategies applied include risk
mitigation, risk acceptance, risk avoidance, and
risk transfer.
Additionally, BNI continues to develop its Risk
Management Information System to support the
processes of risk identification, measurement,
monitoring, and control. This system ensures
the availability of accurate, complete, timely,
and reliable information, thereby supporting
Management in decision-making to respond to
changes in risk profiles, industry practices, and
external risk conditions.
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Explanation of Basel Committee
Disclosure in
on Banking Supervision Standard Implementation at BNI
Annual Report 2024
Principles
Principle 8:
Risk Communication
Effective implementation of risk In implementing risk management, BNI Chapter 7. Corporate
governance requires accurate emphasizes the importance of aligning Governance:
risk communication within business strategies and objectives with risk Sub-Chapter Risk Management
the Bank's environment, both management strategies and risk appetite. The System, Page 946-970;
across organizational units and risk management strategy consists of four main Sub-Chapter Integrated Risk
through reporting to the Board of components: Management Governance, Page
Commissioners and the Board of 1. Acceptable risk levels (risk appetite) and risk 971-977.
Directors. tolerance;
2. Risk management principles and policies;
3. Risk governance;
4. Types of risk exposures and market
conditions.
The establishment of the risk management
strategy is regulated through governance, which
includes:
1. Risk management strategy as the foundation
for determining business strategy, outlined in
BNI's Annual Business Plan (RBB) submitted
annually to the Regulator;
2. The risk management strategy is developed
by the Risk Management Work Unit,
decided by the Board of Directors through
the Risk Management & Anti-Fraud
Committee Meetings in the field of Risk
Management, and approved by the Board of
Commissioners.
The Board of Directors plays a role in
communicating the risk management strategy
to all Divisions/Work Units and conducting
periodic reviews to adjust to changes in
business strategy. This process also considers
developments in economic conditions, banking
business trends, regulatory changes, and their
impact on the Bank's financial performance.
Principle 9:
Compliance
The Board of Commissioners The supervisory function of the Board of Chapter 7. Corporate
is responsible for overseeing Commissioners over the Bank's compliance Governance:
management concerning the risk is carried out through the Audit Committee Sub-Chapter Board of
Bank's compliance risk. The Board to ensure the strict application of prudential Commissioners, Page 652-698;
of Commissioners must establish principles. Through this oversight, the Board of Sub-Chapter Risk Monitoring
the compliance function and Commissioners ensures that all Bank activities Committee, Page 826-839;
approve policies and processes for and policies align with applicable laws and Sub-Chapter Compliance
identifying, assessing, monitoring, regulations, including those issued by financial Function, Page 928-937;
reporting, and advising on and banking authorities. Sub-Chapter Risk Management
compliance risks. System, Page 946-970;
The Board of Commissioners conducts periodic Sub-Chapter Integrated Risk
reviews and assessments of the compliance Management Governance, Page
function to identify potential risks and ensure 971-977.
that compliance risk mitigation measures are
adequately implemented. This process also
involves monitoring the implementation of
recommendations provided by relevant work
units and reviewing compliance reports to
detect potential violations early. Furthermore,
the Board of Commissioners evaluates the
effectiveness of the compliance function in
supporting compliance targets, which are
expected to minimize legal risks and maintain
the Bank's reputation.
1150 Transforming the Future, Empowering Indonesia
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Explanation of Basel Committee
Disclosure in
on Banking Supervision Standard Implementation at BNI
Annual Report 2024
Principles
Principle 10:
Internal Audit
The internal audit function must BNI has established an Internal Audit Work Chapter 7. Corporate
report independent assurance Unit operated by the Internal Audit Unit, Governance:
activities to the Board of whose primary responsibilities are to perform Sub-Chapter Internal Audit Unit,
Commissioners and support both assurance and consulting functions. The Page 909-925;
the Board of Commissioners and objective of this function is to provide added Sub-Chapter Integrated Internal
the Board of Directors in promoting value and encourage improvements in the Audit Work Unit (SKAIT), Page
effective governance processes and quality of controls, risk management, and 925-928;
the Bank's long-term health. corporate governance independently and Sub-Chapter Internal Control
objectively. Through assurance activities, the System, Page 938-945.
Internal Audit Unit evaluates the reliability of
internal control processes and compliance with
established policies.
Additionally, the consulting function provides
guidance to work units in formulating effective
steps to enhance risk management and
strengthen corporate governance. This process
is carried out in accordance with the principles
of independence and objectivity, as outlined
in the Annual Report, which details the roles
and contributions of the Internal Audit Unit in
supporting BNI's strategic objectives.
Principle 11:
Compensation
The Bank's remuneration structure BNI has a Nomination and Remuneration Chapter 7. Corporate
must support the implementation Committee established and functioning Governance:
of corporate governance and risk in accordance with applicable laws and Sub-Chapter Nomination and
management. regulations. This committee is responsible Remuneration of the Board of
for establishing remuneration policies and Commissioners and Directors,
mechanisms aligned with the principles Page 768-787;
of good corporate governance (GCG) and Sub-Chapter Nomination and
risk management. With the support of the Remuneration Committee, Page
Nomination and Remuneration Committee, BNI 768-787.
ensures that remuneration policies not only
support sustainable performance achievement
but also strengthen risk management aspects.
The committee also ensures that remuneration
policies are aligned with the company's long-
term objectives, balancing rewards and risks
while considering the interests of shareholders,
employees, and other stakeholders.
Principle 12:
Disclosure and Transparency
The governance implementation BNI is committed to applying the principles Chapter 7. Corporate
of the Bank must be carried out of good corporate governance, particularly Governance:
transparently to Shareholders, transparency. By prioritizing open information Sub-Chapter Transparency of
Depositors, other relevant disclosure, BNI ensures that all company-related Financial and Non-Financial
Stakeholders, and Market information is conveyed to shareholders and Conditions, Page 1054;
Participants. other stakeholders accurately and in a timely Sub-Chapter Transparency in
manner, in compliance with applicable laws and Report Submission, Page 1091.
regulations.
2024 Annual Report
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08 Social & Environmental Responsibility Commitment and Policy for Implementing Social and Environmental 1154 Responsibility Programs Special Assignment 1167 Social & Environmental Responsibility
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Management Company Management Discussion and Business Support
Report Profile Analysis on Company Performance Functions
Commitment and Policy for
Implementing Social and Environmental
Responsibility Programs [ACGS B.4.4]
COMMITMENT AND POLICY The implementation of BNI’s TJSL program is driven
by the understanding that sustainable success
PT Bank Negara Indonesia (Persero) Tbk, also is not solely dependent on management and
known as BNI, is committed to always contributing operational performance, but is also supported by
to continuously helping to provide benefits to the the surrounding community and environment. This
economy, society, and environment with principles is in line with the spirit of TPB, namely development
that are more integrated, focused, measurable in that ensures the continuous improvement of the
impact and accountable. This commitment is part of community’s economic welfare, development
BNI’s business strategy for attaining sustainability that maintains the sustainability of social life,
and business continuity. development that preserves environmental quality,
and development that guarantees justice and the
As a State-Owned Enterprise (BUMN), BNI serves implementation of governance that can sustain the
as a key development agent, playing a crucial role improvement of quality of life from one generation
in driving economic growth and advancing the to the next.
achievement of the Sustainable Development Goals
(SDGs), a global issue that is on the agenda of the The BNI TJSL Program reflects the commitment and
Indonesian Government. In fulfilling this role, BNI dedication of State-Owned Enterprises (BUMN) to
consistently implements Social and Environmental sustainable development, in accordance with the
Responsibility (TJSL) programs and activities, Regulation of the Minister of BUMN No. PER-1/
integrating them into all aspects of its operations to MBU/03/2023 regarding Special Assignments and
generate positive impact on both the economy and BUMN Social and Environmental Responsibility
the banking industry. Programs. Aligned with the Bank’s mission and
Environmental, Social, and Governance (ESG)
principles, the BNI TJSL Program is designed to
comply with relevant laws and regulations, namely:
1154 Transforming the Future, Empowering Indonesia
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Practices Governance Responsibility Commitment Statements
1. Law No. 40 of 2007 concerning Limited Liability of the bank’s decisions and business activities on
Companies as last amended by Law No. 6 of society and the environment through transparent
2023 concerning the Stipulation of Government and ethical behavior. The policies for implementing
Regulation in Lieu of Law No. 2 of 2022 concerning BNI’s Social and Environmental Responsibility
Job Creation; (TJSL) program include:
2. Government Regulation No. 47 of 2012 concerning 1. PeCorporate Guideline No. IN/002/CSE/0002
Social and Environmental Responsibility of dated February 1, 2024, related to the Social and
Limited Liability Companies; Environmental Responsibility (TJSL) program;
3. Regulation of the Minister of State-Owned 2. Corporate Guideline for Community Development
Enterprises of the Republic of Indonesia No. Management No. IN/341/KMP/001 dated July 17,
PER-1/MBU/03/2023 dated March 3, 2023 2017;
concerning Special Assignments and Social and 3. Corporate Guideline for Environmentally Friendly
Environmental Responsibility Programs of State- Lifestyle No. IN/418/KMP/001 dated September
Owned Enterprises. 12, 2017.
4. Regulation of the Financial Services Authority No.
51/POJK.03/2017 dated July 18, 2017 concerning BNI systematically and integratively implements the
the Implementation of Sustainable Finance for TJSL program to ensure its successful execution,
Financial Services Institutions, Issuers, and achievement, and the effective management of its
Public Companies. impacts, in alignment with the program’s goals and
priorities. The management of BNI’s TJSL program
In line with the above guidelines, BNI has established follows these key stages:
policies that serve as the basis for fulfilling the 1. Planning;
transparency of information regarding the impact 2. Execution;
3. Monitoring; and
4. Reporting.
Planning Implementation Monitoring Reporting
TJSL PROGRAM OBJECTIVES
The objectives of the TJSL program align with the Regulation of the Minister of State-Owned Enterprises of
the Republic of Indonesia No. PER-1/MBU/03/2023 dated March 3, 2023, regarding Special Assignments and
Social and Environmental Responsibility Programs of State-Owned Enterprises, which are:
1. To provide benefits for economic development, social development, environmental development, as
well as legal and governance development for the company;
2. To contribute to creating added value for the company with integrated, targeted, measurable, and
accountable impacts;
3. To support micro and small businesses to become more resilient and independent, as well as the
surrounding communities.
TJSL PROGRAM PRINCIPLES
The TJSL program is implemented based on the following principles:
1. Integrated, based on risk analysis and business processes that are connected to stakeholders;
2. Targeted, with a clear direction to achieve company goals;
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Report Profile Analysis on Company Performance Functions
3. Measurable impact, having a contribution that adequate infrastructure, affordable clean energy,
provides benefits and creates change or added and supported partnerships; and
value for stakeholders and the company; and 4. Law and Governance, to ensure legal certainty
4. Accountability, ensuring responsibility to avoid and effective, transparent, accountable, and
misuse or deviations. participatory governance to create security
stability and establish the rule of law.
MAIN TJSL PILLARS
These four main pillars encompass the 17 Sustainable
The TJSL program is also implemented based on Development Goals (SDGs), which are: (1) No
four main pillars: Poverty; (2) Zero Hunger; (3) Good Health and Well-
1. Social, to achieve the fulfillment of basic human being; (4) Quality Education; (5) Gender Equality;
rights in a fair and equal manner to improve the (6) Clean Water and Sanitation; (7) Affordable
welfare of all people; and Clean Energy; (8) Decent Work and Economic
2. Environmental, for the sustainable management Growth; (9) Industry, Innovation and Infrastructure;
of natural resources and the environment as a (10) Reduced Inequalities; (11) Sustainable Cities
support for all life; and Communities; (12) Responsible Consumption
3. Economic, to achieve quality economic and Production; (13) Climate Action; (14) Life Below
growth through sustainable job and business Water; (15) Life on Land; (16) Peace, Justice and
opportunities, innovation, inclusive industries, Strong Institutions; (17) Partnerships for the Goals.
Economic
Pillar
Social Environmental
Pillar Pillar
Legal and
Governance
Pillar
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
MAIN FOCUS OF SOCIAL AND ENVIRONMENTAL RESPONSIBILITY PROGRAMS AND
COMPANY SUPPORT TOWARDS SUSTAINABLE DEVELOPMENT GOALS
BNI runs Social and Environmental Responsibility (TJSL) programs as a form of support for achieving
various Sustainable Development Goals. The implementation of the TJSL Program is a real manifestation
of the company’s responsibility to all stakeholders. Through the implementation of various development
activities in the TJSL Program, the Company shows its determination to meet the present but is carried out
without reducing, sacrificing and destroying the fulfillment of future needs. Through the implementation of
these TJSL programs, the Company shows that current business development is carried out by prioritizing
performance alignment in economic, social and environmental aspects.
The BNI TJSL Program is run with the target beneficiaries being the community around the company’s
operational activities and the wider community selectively. During 2024, BNI refers to the Letter of the
Ministry of SOEs where the Implementation of the SOE TJSL Program in the form of assistance and/or other
activities is carried out by prioritizing focus on education, environment, and development of Micro and
Small Enterprises (UMK).
SCOPE OF BNI TJSL
The BNI TJSL Program supports BNI’s Sustainability Pillars, especially BNI for Society and BNI for the
Environment as well as the Achievement of Sustainable Development Goals (TPB).
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY PROGRAM MANAGEMENT
The implementation of the BNI TJSL program is divided into several Divisions with responsibilities that are
in accordance with the program category. Currently, the management of the BNI TJSL program is in the
Corporate Secretary Division (CSE) which is directly responsible to the President Director and the Business
Program Division (SBP) which is responsible to the Director of Retail Banking, with the organizational
structure attached below.
Organizational Structure of TJSL Program Manager
President Director Retail Banking Director
Non-PUMK Corporate Secretary Business Program Division PUMK Program
Program Division
Corporate Social Business Program
Responsibility Incubation & Stakeholder
Departement Management Departement
Business
Corporate Social Program Incubation
Strategic Project
Responsibility & Stakeholder
Management
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STRATEGIES AND PROGRAMS OF d. Increase the capacity and capabilities of
ACTIVITIES FOR IMPLEMENTING SOCIAL fostered partners through the provision of
AND ENVIRONMENTAL RESPONSIBILITY education, training, internships, marketing,
BASED ON THE CONCEPT OF SUSTAINABLE and other forms of assistance;
FINANCE e. Implementation of the Social and
Environmental Responsibility Program
BNI is committed to creating a positive impact by prioritizes the fields of Education,
advancing the social conditions of communities and Environment and Development of Micro and
society connected to BNI through the implementation Small Enterprises (UMK).
of relevant and long-term TJSL programs. The
strategies and activities for executing BNI’s TJSL BNI also implements TJSL activity programs which
are based on the concept of sustainable finance, are divided into 3 (three) major programs, namely:
taking into account stakeholder expectations, legal 1. External Initiation Program
compliance, and alignment with international This is a program initiated by external/
behavioral norms. stakeholders aimed at BNI, with a specific
purpose and does not have a direct impact on
BNI avoids implementing TJSL programs solely for BNI.
enhancing its public image or business environment 2. Strategic Program
reputation. The primary reference for BNI is to This is a program initiated by BNI internally to
understand the objectives and positive impacts of the achieve certain goals that are beneficial for BNI
TJSL programs, ensuring that their implementation and all stakeholders.
is ideal, objective, targeted, and sustainable, in line 3. National Development Support Program
with the principles of sustainable finance and the This is a program initiated by BNI’s main
achievement of the Sustainable Development Goals. stakeholders, so it is considered important to be
implemented.
Furthermore, BNI views the TJSL program as a vital
element that goes beyond merely fulfilling POJK BUDGET AND FINANCING REALIZATION
51/2017. It is also aligned with BNI’s Five Pillars of FOR SOCIAL AND ENVIRONMENTAL
Sustainability, fostering harmonious and mutually RESPONSIBILITY PROGRAMS IN 2024
beneficial relationships with the environment,
communities, and stakeholders locally, nationally, BNI determines the amount of the TJSL program
and globally, while creating a positive impact on implementation budget by referring to the Regulation
the mindset and quality of life in the surrounding of the Minister of State-Owned Enterprises of
environment. the Republic of Indonesia No. PER-1/MBU/3/2023
concerning Special Assignments and Social and
Information regarding BNI’s TJSL implementation Environmental Responsibility Programs of State-
program activities is as follows: Owned Enterprises.
1. Micro and Small Business Funding Program
(PUMK) TJSL PUMK PROGRAM
a. Focus on distributing in clustering by
establishing synergistic cooperation with Based on the Letter of the Minister of SOEs No.
BUMN/BUMD/Pemda that manage fostered S-721/MBU/11/2022 dated November 10, 2022, there
partners or MSME actors; are directions regarding the optimization of PUMK
b. Cooperate with Community Empowerment funds, namely the appointment of PT Bank Rakyat
Institutions (LPM) that foster MSME actors. Indonesia Persero Tbk (BRI) as the manager of the
2. Social and Environmental Responsibility Program PUMK Program Cooperation. Understanding this,
(Non PUMK) BNI has signed a Cooperation Agreement between
a. Distribute TJSL Program funds in accordance BNI and BRI as the manager of the PUMK Program
with the provisions; Cooperation, namely PKS No. B.21/MBD/12/2022
b. Collaborate with professional and and No. SBP/1/018 dated December 13, 2022 with a
competent partners to organize community PKS period of 5 (five) years from 2022 to 2027. In
empowerment programs; accordance with the direction of the Minister of SOEs,
c. Collaborate with community groups to the distribution of PUMK will be focused by BRI as the
improve program quality; manager of the PUMK Program Cooperation. When
the validity period of the cooperation agreement
has ended, BRI will return the balance of the PUMK
Program funds owned (cash funds) and deposit the
PUMK return funds in stages to BNI.
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NON-PUMK TJSL PROGRAM
BNI also implements a TJSL program divided into 4 (four) main pillars, namely Social, Environmental,
Economic and Legal and Governance. In 2024, the achievement of budget absorption through the BNI TJSL
program reached IDR129.9 billion or 100%. The realization of the BNI TJSL Program based on the Main Pillars
and Sustainable Development Goals (TPB) is:
Budget Realization of The TJSL Program Based On the 4 (Four) Main Pillars and Sustainable
Development Goals (TPB) as of December 31, 2024
No Tujuan Pembangunan Berkelanjutan (TPB) Realisasi (Rp Miliar)
SOCIAL PILLAR
1 TPB 1 (No Poverty) 3,3
2 TPB 2 (Zero Hunger) 48,9
3 TPB 3 (Healthy & Well-Being) 15,7
4 TPB 4 (Quality Education) 24,0
Sub Total 91,9
ECONOMIC PILLAR
1 TPB 7 (Affordable & Clean Energy) 0,1
2 TPB 8 (Decent Work & Economic Growth) 10,3
3 TPB 9 (Industry, Innovation & Infrastructure) 5,3
4 TPB 10 (Reduced Inequality) 0,3
Sub Total 16,0
ENVIRONMENTAL PILLAR
1 TPB 6 (Clean Water & Sanitation) 3,1
2 TPB 11 (Sustainable Cities & Human Settlements) 14,9
3 TPB 12 (Consumption & Responsible Production) 0,3
4 TPB 13 (Climate Action) 0,2
5 TPB 14 (Life Below Water) 1,1
6 TPB 15 (Life on Land) 2,5
Sub Total 22,1
Grand Total 129,9
ACTIVITIES, INVESTMENTS OR DONATIONS TO COMMUNITIES OR REGISTERED NON-
PROFIT ORGANIZATIONS
As part of its commitment to social responsibility, BNI has implemented various activities and investments
that focus on community empowerment and support registered non-profit organizations. Through
sustainable programs in various fields, BNI strives to provide a real positive impact on society. In addition,
BNI also distributes donations and assistance to non-profit organizations that play a role in improving social
welfare.
PERFORMANCE OF SOCIAL AND ENVIRONMENTAL RESPONSIBILITY PROGRAMS
BNI consistently implements sustainable finance and increases support for achieving the Sustainable
Development Goals (SDGs), one of which is through the implementation of the TJSL activity program. BNI
continues to strive to support the TBP achievement initiative as part of efforts to meet global sustainable
development targets as stated in the formulation of the Sustainable Development Goals (SDGs) which
include 17 goals. BNI, which acts as a financing institution, also has an understanding of the principles of
sustainable development in order to create a better future.
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The achievements of BNI’s contribution or support to the TPB that are appropriate and relevant to BNI’s
activities and business fields are as follows:
Achievements of BNI’s TJSL Program Support to The Sustainable Development Goals (SDG)
No Sustainable Development Goals (SDG) (SDG) BNI Achievement
1 TPB 1 (No Poverty) Natural disaster emergency response assistance, including floods,
earthquakes, and volcanic eruptions throughout Indonesia.
2 TPB 2 (Zero Hunger) Food security assistance for people in need throughout Indonesia.
3 TPB 3 (Healthy & Well-Being) Health assistance, including ambulances and health infrastructure.
4 TPB 4 (Quality Education) Education assistance, including scholarships and education
infrastructure.
5 TPB 6 (Clean Water & Sanitation) Clean water and sanitation assistance, including the provision of clean
water boreholes.
6 TPB 7 (Energi Bersih & Terjangkau) Renewable energy assistance, including street lighting using solar
panels.
7 TPB 8 (Decent Work & Economic Growth) Infrastructure assistance in supporting MSMEs, including MSME
equipment infrastructure.
8 TPB 9 (Industry, Innovation & Infrastructure assistance, including roads and bridges.
Infrastructure)
9 TPB 10 (Reduced Inequality) Assistance in supporting the reduction of inequality, including
assistance to persons with disabilities.
10 TPB 11 (Sustainable Cities & Human Assistance for worship infrastructure for all religious communities.
Settlements)
11 TPB 12 (Consumption & Responsible Assistance for responsible consumption, including the use of goods
Production) that are no longer used through the textile waste management
programme.
12 TPB 13 (Climate Action) Assistance related to the impact of climate change, including waste
management programmes.
13 TPB 14 (Life Below Water) Assistance related to marine ecosystems, including mangrove seedling
planting.
14 TPB 15 (Life on Land) Assistance related to land ecosystems, including rhino and orangutan
conservation.
IMPLEMENTATION OF BNI’S TJSL PROGRAM
In accordance with ISO 26000, BNI administers the TJSL program using the CSV (Creating Share Value)
concept, which has the features of benefit and value sharing. This complies with Ministry of SOE Regulation
Number PER-1/MBU/03/2023. Therefore, it is anticipated that the TJSL program, which is run by BNI, will
have the greatest possible positive effects on social and environmental development, help the company
create value, and support the growth of more resilient and independent micro and small businesses in the
community.
Through work units spread throughout Indonesia, BNI is committed to community development and
environmental preservation activities in order to achieve the Sustainable Development Goals through the
BNI Berbagi Program.
Until December 31, 2024, BNI has implemented the TJSL program with a creating shared value approach,
with the following details:
Program Impact to the Company
KAWAN BNI Program a. Strengthening the local economy to become BNI’s future customers;
b. Community development so that they can enter the Company’s value chain.
c. Helping Achieve SDGs
Pejompongan Flyover Canteen
Development Project a. Arrangement of UMK in the BNI building environment
b. Development of UMK so that it can enter the Company’s value chain.
Swadharma Coffee Shop c. Helping to Achieve SDGs
Development Project
Equatorial Coffee Trail Program a. Development & empowerment of coffee farmers who are BNI customers
b. Helping to Achieve SDGs
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Outstanding Programs BNI Graduate Scholarship Program
BNI remains committed to continuously innovating To implement the State-Owned Enterprises Social
in the development of outstanding programs and Environmental Responsibility Program, BNI
that deliver a positive impact on society and the launched a scholarship initiative aimed at promoting
environment. Below is an overview of the key equal opportunities for all segments of society
programs implemented by BNI as part of its TJSL to access higher education at the university level,
activities in 2024. in alignment with Sustainable Development Goal
(SDG) No. 4, which focuses on Quality Education.This
Rumah BUMN program also serves to recognize the contributions
The Rumah BUMN serves as a platform for the of TAD (Outsourced Workers) employees, including
collaboration of State-Owned Enterprises (BUMNs) attendants, drivers, security guards, and cleaning
in shaping the digital economy ecosystem by staff, who have dedicated their service to BNI.
nurturing micro, small, and medium enterprises
(MSMEs) to enhance their capacity and capabilities. MSME Certification
MSMEs supported by Rumah BUMN receive BNI is committed to implementing a long-term
empowerment tailored to their respective levels of program in developing MSMEs through MSME
entrepreneurship. The presence of Rumah BUMN halal certification with a target of 1,000 MSMEs. The
acts as a catalyst for MSMEs to elevate to the next implementation of MSME halal certification includes
level, guiding them towards Go Modern (a shift in Pre-Audit or Certification Preparation, Product Halal
entrepreneurial mindset), Go Digital (utilizing social Examination and Halal Certification Application.
media), Go Online (embracing e-commerce), and
Go Global (preparing for exports). Currently, BNI Food Security Program
operates 23 Rumah BUMN locations, which serve In 2024, the effects of El Niño will persist in Indonesia.
as hubs for business development for over 6,215 This climate phenomenon, marked by periodic
MSME practitioners, providing more than 401 warming of sea surface temperatures in the central
training sessions and facilitating the acquisition and eastern tropical Pacific Ocean, brings a range
of 4,580 legal permits (including PIRT, NIB, Halal of challenges to Indonesia, including drought, water
Certification, and BPOM). shortages, crop failures, and widespread forest and
land fires. In response, BNI is more committed than
KAWAN BNI Program ever to addressing issues related to food security
Drawing inspiration from the word “Kawan,” which and hunger within the community.
means friend or companion, BNI has created a
community empowerment program called the As an implementation of food security, BNI
Kawan BNI Program. Through this initiative, the distributes food packages packaged into special
company strives to be a friend/companion to the programs, namely the food security program in the
community, working collaboratively to maximize context of the Month of Ramadan 1445 H and the
the impact of community empowerment programs food security program in the context of handling the
and projects, ultimately enhancing the quality of life impact of El Nino in Indonesia.
for the people.
The implementation of this program is by distributing
The Kawan BNI Program targets villages throughout food packages to the community throughout BNI’s
Indonesia to develop superior businesses from work area routinely every year through a series of
each village. This program aims to improve the religious holiday celebrations.
economic capacity of the community. BNI continues
to provide contributions and support to develop In 2024, BNI distributed a total of 619,362 food
potential (Economy, HR) so that they can become packages. This includes 78,000 packages allocated
independent villages and add/create jobs for the for various distribution programs, with 541,362
surrounding community. packages provided as part of the 1445 H Ramadan
Month initiative, alongside additional assistance
Throughout 2024, BNI will develop 4 Kawan BNI aimed at mitigating the impact of El Nino and other
Program, namely Wringin Putih Village (Banyuwangi, related challenges.
East Java), Ponggok Tourism Village (Klaten, Central
Java), Lembah Asri Tourism Village (Purbalingga,
Central Java) and Bubu Attagamu Village (East
Flores, NTT).
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The distribution of food packages through various In 2024, several regions in Indonesia will experience
institutions has been coordinated with local a clean water crisis due to extreme drought, people
governments to ensure accurate data collection on rely on water from springs, but currently the water
the underprivileged individuals who are eligible to discharge is decreasing and coupled with the effects
receive assistance. The impact of this food security of a long drought, these springs are unable to meet
program extends beyond providing essential aid; the community’s water needs, BNI is committed
it fosters a sense of joy, alleviates the hardships of to supporting the provision of clean water and
vulnerable communities -particularly those affected sanitation by providing clean water assistance from
by El Nino in Indonesia - and contributes to the drilled wells in several affected areas of Indonesia
overall improvement of community welfare. such as Purwokerto, Serang Pandeglang & Cilegon -
Banten, and Bogor - West Java.
All food package distribution activities carried out
by BNI pay attention to the principle of caution BNI also provides assistance in the form of clean
in their distribution so as not to provide double water and sanitation in the Banyuwangi Region -
assistance to the basic food assistance provided by East Java in the form of assistance such as making
the government. drilled wells (clean water) and toilets for fishermen
in the coastal areas of East Java.
Cataract Surgery Program
Cataracts are the leading cause of blindness Health Infrastructure
worldwide, yet they are preventable. The estimated In 2024, BNI distributed 59 ambulance units across
incidence of cataracts is 0.1% per year, meaning one Indonesia. This ambulance assistance is provided in
in every 1,000 people develops cataracts annually. collaboration with licensed agencies in the social
and health sectors, ensuring that the services
Given the data on the prevalence of cataracts, reach the intended communities. The ambulances,
it is a shared responsibility among all parties, supported by BNI, are offered free of charge,
including the Government, to work together to primarily benefiting the underprivileged.
prevent blindness caused by this condition. BNI
recognizes that cataracts can significantly impact an As part of its BNI Berbagi health sector initiative, BNI
individual’s ability to perform daily activities. While has also supported the operations of the Waluya II
surgery can remedy the condition, not everyone has Ship Hospital (RS) in conducting cataract surgeries
access to quality healthcare facilities. In response, in remote locations, particularly on isolated islands.
BNI has partnered with the Pundi Amal Peduli Kasih The need for assistance arose from the requirement
Foundation (YPP), SCTV, and Indosiar to launch to transport medical equipment from external areas
the BNI Berbagi Program, which provides cataract to support the ship’s hospital services. To address
surgeries across four locations in Eastern Indonesia, this, BNI provided essential medical equipment
with a target of 450 surgeries during the 2023-2024 for cataract surgeries, contributing to the delivery
period. of healthcare services to communities aboard the
Nusa Waluya II Ship Hospital (Tongkang).
Waste Management Program
Waste management, particularly household and Worship Facilities
tourism-related waste, remains a significant issue In its efforts to build a nation with strong character and
that requires ongoing attention. In response, BNI promote sustainable environmental development,
has contributed by providing waste management BNI also contributes to the construction and
infrastructure in key tourist destinations, including renovation of places of worship across its
Likupang in North Sulawesi, as well as Cikole operational areas. BNI provides support for these
Lembang and Cipanas Puncak in West Java. places of worship by offering infrastructure and
Additionally, BNI has supported the development essential facilities, ensuring that these spaces are
of sanitation facilities in the Nusantara Capital City conducive to the spiritual needs of diverse religious
(IKN) - West Kalimantan. communities.
Clean Water Management Program In 2024, BNI successfully assisted 123 places of
Provision of Clean Water and Sanitation Facilities worship across various religions, located throughout
Clean water and sanitation are basic human needs. its operational areas, including West Sumatra,
Due to climate change, water has become a primary Bengkulu, Java, Bali, Maluku, and more. The
need for the community due to water shortages. tangible impact of this program includes fostering
sustainable cities and communities, enhancing and
refurbishing places of worship, and reinforcing
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BNI’s commitment and responsibility towards the online gambling. This program aims to improve
surrounding communities. The support provided financial literacy, make teachers role models, and
also contributes to creating a more comfortable and build early awareness for students in wise and
secure environment for congregations, facilitating inclusive financial management.
their worship activities with peace of mind.
Public Facilities and Infrastructure Assistance
Educational Facilities Road Repair, Embankment Concrete, Food Court,
In 2024, BNI participated in efforts to create quality Street Lighting (renewable energy), Sports Facilities
and quality education through assistance to 86 and Infrastructure, and Bridges.
schools or educational institutions in BNI’s working
areas, such as the construction of school buildings, Emergency Response to Natural Disasters
construction/renovation of classrooms, training, Throughout 2024, natural disasters such as volcanic
provision of Information and Communication eruptions, flash floods, and landslides occurred
Technology (ICT) facilities and infrastructure, in several regions of Indonesia, including West
provision of supporting learning facilities and Sumatra, West Java, West Kalimantan, East Nusa
infrastructure, provision of educational props, and Tenggara, and South Sulawesi, impacting the lives of
others. local communities. Through its BNI Berbagi Disaster
Response Program, BNI has provided assistance
As another implementation in an effort to create to 34 disaster-stricken locations across Indonesia.
quality education, BNI also distributed Educational This support included the distribution of essential
Equipment Packages for the Underprivileged in supplies such as food packages, cooking equipment,
a Special Program, namely Christmas Day, by children’s necessities, and other vital items to help
distributing 17,000 educational packages throughout those affected by the disasters.
BNI’s work areas.
Stunting Reduction Program and Nutritious
The assistance that BNI has provided is spread Food
throughout Indonesia, including West Java, Central In line with the government’s focus on accelerating
Java, East Java, Bali, Riau, North Sumatra, and the reduction of Stunting Prevalence in Indonesia,
Maluku. The assistance that has been provided BNI also supports this policy by implementing
is expected to increase comfort for students and various programs to improve nutrition, which
teachers in carrying out teaching and learning are divided into short, medium and long-term
activities which are expected to participate in plans. Until now, various programs have been
creating superior students in the future. implemented, including:
1. Toddler Food Package Assistance
Teacher Certification Program, as and Financial 2. Food Package for Pregnant and Breastfeeding
Literacy and Education Mothers Assistance
In this initiative, BNI implemented a teacher 3. Provision of Nutritious Lunch
certification program across five provinces: DKI 4. Posyandu Cadre Training
Jakarta, Pekanbaru, East Kalimantan, Bali, and 5. Stunting PreventionTraining for Pregnant Women
East Nusa Tenggara (NTT), with 1,000 teachers
from 513 schools participating. This six-month The implementation of the program was carried out
program aims to support the Ministry of Education, in various regions, namely Tasikmalaya, Jombang,
Culture, Research, and Technology’s mission to Sidoarjo, DKI Jakarta, Semarang and Tegal. In the
enhance teachers’ capabilities. The program equips future, BNI continues to be committed to supporting
teachers with digital technology skills, creating a government policies to encourage nutritional
lasting positive impact on the education sector. As improvements in Indonesia.
an added benefit, teachers will not only receive a
nationally recognized certificate from the Ministry of Support for Geopark Area
Education, but also an international certification, the According to UNESCO, a Geopark is an area that
Microsoft Certified Educator, from Microsoft. contains outstanding geological features, including
archaeological, ecological, and cultural values,
During the program, BNI also implements a financial where local communities are actively involved in
education program in collaboration with the OJK. protecting and enhancing the function of natural
Educational materials include financial planning, heritage. The Ijen Geopark, or Ijen Earth Park, has
the dangers of illegal online loans, and preventing officially joined the UNESCO Global Geoparks
Network. This designation was made during the 10th
UNESCO Global Geopark International Conference
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in Marrakesh, Morocco. Meanwhile, the Rinjani In addition to Banyuwangi, BNI through the BNI Go
Geopark has also been recognized by UNESCO as Green Program carries out nursery, planting and
part of Indonesia’s Geopark network. Located on maintenance activities on land that needs to be
Lombok Island, this Geopark encompasses Mount rehabilitated by involving the role of the community.
Rinjani, the second-highest volcano in Indonesia. BNI has reforested 167,347 trees in Indonesia
The Rinjani Lombok Geopark’s status as a member throughout 2024.
of the Global Network was officially announced on
April 12, 2018. Endangered Animal Conservation Program
Banking activities do not have a direct impact
BNI supports the development of Geoparks by on environmental conservation or biodiversity.
facilitating the provision of camera traps, building However, BNI remains committed to supporting
prayer rooms, renovating toilets, managing waste, the endangered fauna conservation movement in
and making other improvements aimed at ensuring Indonesia. Biodiversity conservation plays a major
the safety and comfort of hikers. role in helping the environmental ecosystem and
reducing emissions produced.
Environment: Optimizing the Role to Protect
the Earth Javanese Rhino Conservation
As a form of social concern and responsibility, BNI BNI continues its commitment to preserving
always strives to provide a positive impact on the Indonesia’s biodiversity, particularly the Javan
environment by increasing the carrying capacity Rhino, a mission it has pursued in previous years. In
of the ecosystem and protecting flora and fauna 2024, BNI sustained its support for the conservation
species. of the Javan Rhino in collaboration with the Ministry
of Environment and Forestry, Ujung Kulon National
Employee Volunteering Program Park Authority, and the Integrated Forest Alliance
In implementing CSR activities, BNI encourages its (ALeRT). This support includes the establishment of
employees to be involved in donating their time the Field School for Buffalo Livestock Management
and thoughts voluntarily. The implementation of (SLPTK) and the continuation of Genetic Mapping of
this program has the following objectives: fostering Individual Javan Rhinos. Both initiatives are crucial
togetherness among employees in helping the for ensuring the survival of the Javan Rhino in Ujung
community, increasing employee loyalty to the Kulon National Park (TNUK).
company, creating a better work environment.
Kalimantan Orangutan Conservation
CSR programs that involve employees include the The orangutan and many other species in the
Tree Planting Program. In addition, the involvement tropical forests of Borneo are now facing the threat
of BNI Hi Movers in the TJSL Program is also in the of extinction. The challenges they face are complex,
food security program and the Religious Holiday with deforestation being one of the primary causes.
Program, namely by cleaning, and participating in The survival of Bornean orangutans is under severe
revitalizing places of worship. threat, and the declining population poses a risk to
the balance of the forest ecosystem.
Critical Land Rehabilitation Program in Teluk
Pangpang, Banyuwangi Recognizing this critical situation, BNI continues to
To support the preservation of mangrove forests support orangutan conservation efforts in Indonesia.
with all their benefits, BNI planted +/- 165,000 In collaboration with the Ministry of Environment
mangrove seedlings in an area of 50 hectares (Ha) in and Forestry (KLHK), BNI, and the Borneo Orangutan
Teluk Pangpang, Wringin Putih Village, Banyuwangi. Survival Foundation (BOSF), BNI is working to
Planting these mangrove seedlings not only ensure the preservation of the Bornean orangutan
improves the marine ecosystem, but also provides (Pongo pygmaeus) at the Samboja Lestari Orangutan
economic benefits to the village community, most Rehabilitation Center in Kutai Kartanegara, East
of whom depend on marine products for their Kalimantan. The rehabilitation of critical land and
livelihoods. Not only planting, BNI is also actively the ongoing care program, which spans five years,
involved in caring for the growth of mangrove trees is expected to contribute to BNI’s commitment to
together with local residents for 3 years. achieving its Net Zero Emission goals.
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Textile Waste Processing The implementation of the PUMK program seeks
As a form of concern for the environment, the to provide micro and small businesses with easy
Employee Textile Waste Management program or access to capital, while also offering guidance to
Uniform Disposal Program is designed to handle strengthen their resilience and promote long-term
textile waste, especially employee uniforms that are independence. BNI distributes the PUMK Program
still suitable for use. This program aims to reduce through soft loans to current fostered partners, with
the pile of textile waste that ends up in the Final an administration fee of 3% per effective year of the
Disposal Site (TPA) by implementing the principles loan limit. The loans are distributed in the following
of Donate, Recycle, and Upcycle, in accordance with forms:
TPB No. 12, namely Consumption & Responsible 1. Loans to finance working capital and/or purchase
Production of fixed assets in order to increase production
and sales;
The Uniform Disposal Program not only focuses 2. Special loans to finance the funding needs
on textile waste management, but also provides for implementing fostered partner business
a social impact on the community. Through this activities which are additional and short-term
program, 21.6 tons of employee uniform waste were loans in order to fulfill orders from fostered
managed and produced three outputs, with the partner business partners;
following details: 3. Development Expenses:
1. Donate: 5.3 tons of clothing that passed the a. To finance education, training, internships,
quality test for reuse were distributed to marketing, promotions, and other matters
underprivileged communities in 7 cities in relating to increasing the productivity of
Indonesia, so that the production of 39,984 new fostered partners as well as for studies/
textiles was successfully prevented. research related to the Small and Micro
2. Recycle: A total of 15.3 tons of textiles that did Business Funding Program (PUMK);
not pass the quality control test were destroyed b. Development expenses are in the form of
and further processed into recycled fabrics, Ja- grants and the maximum amount is 20% of
Brick for home decor, and insulators. the Partnership Program funds distributed in
3. Upcycle: A total of 1.12 tons of textiles in a the current year;
condition of less than 60% eligibility were utilized c. Development Expenses can only be given to
for further processing into value-added products, or for the benefit of fostered partners.
such as shoes, etc.
Pursuant to the Letter of the Minister of SOEs No.
Through this program, BNI supports the creation of S-721/MBU/11/2022 dated November 10, 2022, there
a circular economy and provides real benefits for are directives regarding the optimization of PUMK
the underprivileged community in Indonesia. funds, namely the appointment of PT Bank Rakyat
Indonesia (Persero) Tbk (BRI) as the manager of
Micro and Small Business Funding and the PUMK Program Cooperation. Based on this, a
Guidance Program PKS has been signed between BNI and BRI as the
manager of the PUMK Program Cooperation, namely
Micro and Small Business Funding Program PKS No. B.21/MBD/12/2022 and No. SBP/1/018 dated
The PUMK program is an initiative within BNI’s December 13, 2022 with a PKS period of 5 (five)
TJSL activities, designed to improve the quality of years from 2022 to 2027. In accordance with the
life in local communities by fostering the growth direction of the Minister of SOEs, the distribution of
of micro and small businesses in partnership with PUMK will be focused by BRI as the manager of the
the community. This program is implemented in PUMK Program Cooperation.
accordance with the Regulation of the Minister
of SOEs No. PER-05/MBU/04/2021, dated April Micro and Small Business Guidance Program
20, 2021, regarding the Social and Environmental BNI’s fostered partners are micro and small business
Responsibility Program of State-Owned Enterprises, owners who lack technical familiarity with banking
as well as its subsequent amendment, the Regulation due to limited access to loans. These businesses
of the Minister of SOEs No. PER-6/MBU/09/2022, operate across various formal and informal sectors,
dated September 15, 2022. Since its inception in playing a crucial role in the real economy. It has been
2017, the BNI PUMK program has been overseen by proven that the micro and small business segments
the Business Program Division. are more resilient to economic crises. BNI aims to
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help these fostered partners enhance their business partners is part of theTJSL fund distribution program
activities, capital, entrepreneurial mindset, access to that is being implemented. The distribution of this
banking services, business administration, product fostering fund is directed to increase the capacity of
quality, and market reach. fostered partners.
BNI consistently provides guidance to its fostered Information on The Financial Report of The Micro
partners, who are micro and small business owners, and Small Business Funding Program (PUMK)
to help them improve their business governance and In accordance with Article 33, Paragraph 2 of the
achieve better operational standards. By doing so, Regulation of the Minister of State-Owned Enterprises
these partners are expected to become key drivers of the Republic of Indonesia No. Per-1/MBU/03/2023
of economic growth in their local communities. concerning Special Assignments and the Social and
Environmental Responsibility Program, the annual
Based on the Regulation of the Minister of financial report of the UMK Funding Program must
SOEs No. PER-05/MBU/04/2021 dated April 20, undergo an audit by a public accounting firm.
2021 concerning the Social and Environmental For the fiscal year ending December 31, 2024, the
Responsibility Program of State-Owned Enterprises, audit of the PUMK Program Financial Report was
and its amendments, namely the Regulation of the conducted by the Public Accounting Firm Rintis,
Minister of SOEs No. PER-6/MBU/09/2022 dated Jumadi, Rianto & Partner (formerly KAP Tanudiredja,
September 15, 2022, the fostering fund for fostered Wibisana, Rintis & Partner and a member firm of the
PricewaterhouseCoopers network).
AWARDS FOR SOCIAL AND ENVIRONMENTAL RESPONSIBILITY PROGRAM IN 2024
The awards received by BNI throughout 2024 for the implementation of the TJSL program are as follows:
Name of Award Date Organized by
Most Impactful Program on October 24, 2024 Investortrust.id & Bumi Global Karbon Foundation
Environment
Integrity & Tranparancy in Impact October 24, 2024 Investortrust.id & Bumi Global Karbon Foundation
Award
SROI Excellent Award October 24, 2024 Investortrust.id & Bumi Global Karbon Foundation
Top Corporate Donors – November 15, 2024 YPP SCTV Indosiar
Healthcare Category
IMPLEMENTATION OF SROI FOR BNI BERBAGI PROGRAM
To assess the social impact and evaluate the implementation of the BNI BERBAGI Program, BNI has calculated
the Social Return on Investment (SROI) for its TJSL Program. In 2024, BNI measured the impact of various
programs and projects, including:
1. Borehole in Gunung Kidul (DIY), Score 3.54
2. BUMN House Bekasi (West Java), Score 2.62
3. Waste Management Program in Bogor (West Java), Score 2.20
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Practices Governance Responsibility Commitment Statements
Special
Assignment
As SOE, BNI may receive Special Assignments from c. Temanggung Regency: Final Score 84.13
the Central Government to carry out public benefit (Excellent)
functions as well as national research and innovation, d. Jember: Final Score 78.5 (Very Good)
in line with the Regulation of the Minister of SOE of the
Republic of Indonesia No. PER-1/MBU/03/2023 dated BNI Jejak Kopi Khatulistiwa has been running in
March 3, 2023 concerning Special Assignments and 5 locations, namely Garut Regency (West Java
Social and Environmental Responsibility Programs Province), Rejang Lebong Regency (Bengkulu
of State-Owned Enterprises. Province), Temanggung Regency (Central Java
Province), Jember Regency (East Java Province) and
BANKING SERVICES (FINANCING, Humbang Hasundutan Regency (North Sumatra
TRANSACTIONS, AND AGENCIES) IN THE Province).
COFFEE PLANTATION ECOSYSTEM IN THE
PMO KOPI NUSANTARA ECOSYSTEM Referring to the letter DPS/X/1566/2023 dated May
23, 2023BNI is part of the Nusantara Coffee PMO
Indonesia is one of the world’s largest coffee together with SOE and related stakeholders in the
producers, following Brazil, Vietnam, and Colombia. Nusantara coffee commodity. This program is an
While the country has significant potential to extension of the Social Forestry Program initiated by
become the leading coffee producer, it faces BNI since 2017. The Jejak Kopi Khatulistiwa program
several challenges, including low productivity, is considered aligned with environmental aspects,
poor processing quality, lack of added value, and the proper use of forest land, financial inclusion, and
underutilization of suitable land. through its coffee products and unique flavors, it has
the potential to open up opportunities for MSMEs
BNI Jejak Kopi Khatulistiwa is designed to address to go global. Through the synergy of this program,
these challenges, which is a social forestry initiative BNI aims to increase coffee productivity, which in
focused on economic empowerment for local turn will have a positive impact on the welfare of the
communities through the creation of a green stakeholders in Indonesia’s coffee ecosystem.
financing ecosystem for coffee farmers and coffee
industry stakeholders, establishing a closed-loop By the end of 2024, the total distribution of People’s
financial ecosystem. In forming a close loop financial Business Credit (KUR) in the Jejak Kopi Khatulistiwa
ecosystem from coffee farming stakeholders, BNI program is IDR67.2 billion for 525 farmers. The
JKK includes 3 processes, namely: distribution of Jejak Kopi Khatulistiwa KUR is part
1. Digitalization of on-farm, off-farm and online of BNI’s Social Forestry KUR acquisition. As of
market processes to realize UMKM Go Digital; December 31, 2024, the total distribution is IDR260.04
2. On-farm and off-farm coaching so that an billion for 10,467 social forest farmers.
environmentally friendly process occurs to
realize Go ESG; FINANCING FOR MSMES THROUGH LOW-
3. Grading to connect with the international market INTEREST LOANS
to realize UMKM Go Global, an assessment of
coffee specifications is carried out including In collaboration with the Indonesian government, BNI
aroma, flavor, after taste, acidity and other distributes People’s Business Credit (KUR) to support
characteristics with the following results: the growth of MSMEs. For the 2024 fiscal year, BNI
a. Garut Regency: Final Score 84.25 (Excellent) aims to allocate IDR18 trillion for KUR distribution,
b. Rejang Lebong Regency: Final Score 81.5 as outlined in the Letter from the Coordinating
(Excellent) Ministry for Economic Affairs of the Republic of
Indonesia No. B/KUR/326/D.I.M.EKON/12/2022 dated
December 28, 2023.
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To optimize the absorption of the National KUR ceiling and ensure the achievement of BNI’s KUR distribution
targets, it was determined that BNI’s KUR distribution target for 2024 would be IDR12 trillion, as confirmed
by the Letter from the Coordinating Ministry for Economic Affairs of the Republic of Indonesia No. B/
PK.KUR/153/D.I.M.EKON/09/2023 dated September 25, 2023.
The goal of KUR distribution is to assist small entrepreneurs by providing access to capital and fostering
business development. By the end of 2024, BNI has provided KUR financing totalling IDR11.91 trillion,
achieving 99.3% of the contribution target set by the Indonesian Government.
Distribution of KUR per Type of KUR as of December 31, 2024
Type of KUR Number of Debtors Maximum Credit (Rp Billion) Target (Rp Billion) Achievements
Supermicro 21 0,2 0,5 40%
Micro 9,707 720,9 740,5 97,4%
Small 43,365 11.165,5 11.220,0 99,5%
PMI 982 26,0 39 66,6%
Total 54,075 11.912,5 12.000 99,3%
KUR Distribution Based on Economic Sector as of December 31, 2024
Economic Sector Number of Debtors Maximum Credit (Rp Billion)
Manufacturing Industry 3,204 724
Services 9,702 2,151
Trade 32,569 7,322
Fisheries 470 104
Agriculture 8.130 1,612
Total 54,075 11,913
DISTRIBUTION OF SOCIAL ASSISTANCE
Year of Government Realization per
Legal Basis Compensation
Commencement Assignment December 31, 2024
• Law No. 7 of 1992 2015 Distribution Disbursement Number of Recipients:
• Regulation of the Minister of Finance of Smart of aid allocation 4,029,752
No. 254/PMK.05/2015 Indonesia funds sourced Nominal:
• PMK No. 228/PMK.05/2016 Program Social from the APBN to IDR6,314,403,600,000
• Presidential Regulation No. 63 of Assistance (PIP) the beneficiary's
2017 by the Ministry account.
• OJK Circular Letter No. S-15/ of Education,
PP.1/2017 dated June 7, 2017 Culture,
• Regulation of the Minister of Research and
Education No. 10 of 2020 Technology of
• Decree of the Ministry of Education the Republic of
and Culture No. 20 of 2023 Indonesia
• Addendum III of the Cooperation 2015 School Number of Recipients:
Agreement between the Ministry of Operational 5,173
Education and Culture and BNI No. Assistance Nominal:
316/PLPP.3/KU/I/2024 & BNI Number: (BOS) IDR256,279,838,774
INS2/001.1/PKS/2024 dated January
2019 Distribution Number of Recipients:
19, 2024
of Smart 324,319
• Addendum to the Cooperation
Indonesia Card- Nominal:
Agreement for the Distribution
College Social IDR2,750,330,458,560
of Education Cost Assistance for
Assistance
the Smart Indonesia Card (KIP
(KIP-K) by the
Kuliah) and the PKS Outstanding
Ministry of
Scholarship No. 1143/J5/
Education,
KU.01.02/2022 & BNI Number: HLB-
Culture,
2/017/PKS/2022 dated August 8, 2022
Research and
• PKS Banking Services in the context
Technology of
of the Distribution of Various
the Republic of
Allowances for Teachers, Other
Indonesia
Educators, and Non-Civil Servant
Education 2019 Outstanding Number of Recipients:
Scholarships 10,003
Nominal:
IDR155,602,142,926
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Year of Government Realization per
Legal Basis Compensation
Commencement Assignment December 31, 2024
• PKS for the Distribution of Funds for 2020 Distribution Number of Recipients:
the Micro Credential Non-Degree of Teacher 391,726
Competency Development Program Allowances Nominal:
No Manual.075/B5/GT.01.15/2024 & IDR2,750,330,458,560
BNI No: INS2/022/PKS/2024 dated 2023 Secondary Number of Recipients:
July 8, 2024 (distribution Education 2,084
• PKS for the Distribution of until Feb 2024) Affirmation Nominal:
Government Assistance Funds for IDR52,605,397,869
Community Education and Special
2024 Elementary Number of Recipients: 249
Education for Fiscal Year 2024 No.
School Nominal:
07.25.021/C6-PPK/KU.01.02/2024 &
Government IDR4,900,000,000
BNI No: INS2/026/PKS/2024 dated
Assistance
July 25, 2024
• PKS for the Distribution of Funds 2024 Secondary Number of Recipients: 544
for Emergency Response and Post- and Special Nominal:
Disaster Recovery Assistance for Education IDR20,597,200,000
Elementary Schools No. 16087/C3.3/ Government
BP2.03/VII/PKS.RKD/2024 & PKS Assistance
No. INS2/022.1/PKS/2024 and No. 2024 Microcredential Number of Recipients: 100
INS2/022.2/PKS/2024 dated July 8, Assistance Nominal: IDR819,200,000
2024 2024 Belmawa Number of Recipients:
Assistance 2,491
Nominal:
IDR143,496,461,228
PERTASHOP PROGRAM WORKING TEAM supply chain. This collaborative effort aims to secure
PMO PERTASHOP support for implementing advanced technologies to
enhance productivity, availability, and quality within
Based on the Decree of the Minister of SOEs No. 008/ the sector.
PMO-TPIP/VII/2024 dated July 26, 2024, concerning
the Assignment of the Pertashop Program Working KPR GRIYA FLPP (SUBSIDIZED MORTGAGE)
Team, this program was initiated by Pertamina as a
solution to increase fuel accessibility in remote areas BNI and the Ministry of State for Public Housing
in Indonesia. In order to support the acceleration formalized a partnership through a Joint Agreement
of the implementation and marketing of Pertashop (MoU) No. 02/SKB/DP/2010-DIR/071 and an
products, the Ministry of SOEs has assigned the Operational Work Agreement (PKO) No. 27/SM.6/
Pertashop PMO Program Working Team to BNI. HK.02.04/10/2010-DIR/072, signed on October 25,
2010. This collaboration pertains to the distribution
UMKM ACCELERATION WORKING GROUP of Housing Financing Liquidity Facility (FLPP)
funds. Under this agreement, BNI is entrusted
Based on the Decree of the Director General of with providing housing credit facilities to Low-
Strengthening the Competitiveness of Marine and Income Communities (MBR), facilitated through the
Fishery Products Number 51 of 2024 concerning the Government-supported Housing Financing Liquidity
Working Group for Acceleration of Empowerment Facility (FLPP) program, known as KPR BNI Griya
of Micro, Small, and Medium Enterprises (MSME) FLPP.
in the Marine and Fishery Sector, the establishment
of the MSME Acceleration Working Group aims to KPR BNI Griya FLPP is a manifestation of BNI’s
expand access and increase the effectiveness of commitment to supporting government programs in
program credit distribution in the marine and fishery the field of providing housing needs for low-income
sector. communities (MBR). Until the end of 2024, BNI has
realized the distribution of the KPR BNI Griya FLPP
COFFEE AND COCOA COMMODITY budget of IDR12,127 billion. The strategies carried
BUSINESS DEVELOPMENT TEAM out to support the expansion of KPR Griya FLPP until
the end of 2024 include:
Under the Decree of the Minister of State-Owned 1. BNI provides appreciation/rewards to subsidized
Enterprises (SOEs) Number SK-272/MBU/11/2024, developers;
a Coffee and Cocoa Commodity Business 2. In encouraging the absorption of BNI Griya FLPP,
Development Team has been established with a BNI collaborates with the Developer Association,
mission is to foster an inclusive and sustainable subsidized developers, and conducts socialization
coffee and cocoa commodity business by facilitating to the regions by involving external and internal
collaboration among various stakeholders in the stakeholders.
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09
ESG
Commitment
BNI 2024 Environment, Social, and Governance
1172
(ESG) Performance Highlights
BNI 2024 ESG Development Expectation Setting
1173
Meeting (ESM)
ESG Implementation Commitment 1176
BNI ESG Risk Management 1178
Persons Responsible for ESG Implementation at
1182
BNI
BNI’s ESG Implementation Supervision and
1184
Evaluation
Implementation of Sustainable Finance In
1185
Subsidiary Companies
ESG Index: BNI Sustainability Practice Summary 1192
ESG
Commitment
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BNI Environmental,
Social, and Governance (ESG)
Performance Highlights 2024
RATING ESG
MSCI Sustainalytics Sri Kehati ESG Sectors Leaders Quality 45
IDX Kehati IDX Kehati
A
(BBB) (23.2 (Medium Risk)) December 2024- December 2024- December 2024-
May 2025 Period May 2025 Period May 2025 Period
AWARDS
Asia Sustainability Report Rating Anugerah ESG Republika ESG Appreciation Night B
(ASRRAT) 2024 2024 Universe 2024
Gold Rank Predicate Sustainability Reporting Most Appreciated ESG Report
ESG Appreciation Night B Investor Daily ESG Investor Daily ESG
Universe 2024 Appreciation Night 2024 Appreciation Night 2024
ESG Lowest Risk Appreciated Circular Economy ESG Appreciated Diversity Inclusivity
Report ESG Report
Investor Daily ESG KATADATA ESG Corporate Governance Perception
Appreciation Night 2024 Awards 2024 Index (CGPI) Awards 2024
Most Appreciated ESG Report Finance Sector: Social Champion The Most Trusted Company
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Practices Governance Responsibility Commitment Statements
Development of BNI LST
Implementation 2024
ENVIRONMENTAL ASPECT
a. Financing:
1. BNI’s green financing (KUBL) distribution reached IDR73.4 trillion, accounting for 9.6% of the Bank’s
total credit (bank-only basis), marking a year-on-year growth of 8.12%.
2. Sustainability Linked Loan (SLL) distribution of IDR6.0 trillion
3. BNI has utilized 87.26% of the proceeds from its Environmentally Conscious Bonds issued in 2022. The
funds were allocated to green projects that meet the eligibility criteria for financing and have been
validated by an Environmental Expert through a Second Party Opinion (SPO). This opinion confirms
the positive environmental contributions of these projects. The allocation details for these green
bonds are as follows.
Allocation Portion
(%) 53.10
7.86
Renewable Energy
Green Transportation
18.29 2024 Green Building
Waste to Energy and Waste Management
7.70 Sustainable Use of Natural Resources and Land Use
13.05
The remaining 12.74% of the green bond distribution is allocated to other KUBL in accordance with
POJK 60/2017.
The positive environmental impacts of the use of green bond funds by debtors are as follows:
Total GHG
emission reduction
233,748.99 tCO2eq
Waste Clean energy
Management produced
150,410 ton/year 54,355.2 MWh
Preservation Savings in energy
of land areas consumption
314,387 ha 1,568,897 GJ
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Further details on the projects financed 4. Two of BNI’s Head Office buildings have
through BNI Green Bonds and their reported achieved Building certification, namely
environmental impacts are available in the Menara Pejompongan BNI with Gold
BNI Green Bond Report 2024. This report Certification and Plaza BNI with Platinum
can be accessed on the BNI website under Certification
the Environment, Social, and Governance 5. Installation of solar panels with a capacity
(ESG) section: https://www.bni.co.id/en-us/ of 2,200 watts for lighting on the emergency
company/bni-esg. stairs of Plaza BNI, BSD
4. Determination of the NZE Financing Roadmap 6. Electricity efficiency by reducing the use of
for 2060 lights in Grha BNI, Plaza BNI, Gedoeng BNI,
5. Implementing financing emission calculations and Menara BNI
using the PCAF methodology for corporate, 7. BNI has become the first bank in Indonesia to
enterprise, commercial and retail productive adopt the Partnership Investor Own Investor
segment credit portfolios Operate (IO2) cooperation scheme for Public
Electric Vehicle Charging Stations (SPKLU) in
6. Implementation of the Indonesian Sustainable collaboration with PLN.
FinanceTaxonomy (TKBI) for the energy sector 8. Development of BNI Waste Management with
7. Education in the implementation of TKBI the Zero Waste to Landfill Concept.
through the BNI ESG Sustainability &
Transition (BEST) Event forum and TKBI c. Supply Chain
Technical Workshop for debtors in the energy Committed to environmental sustainability and
sector responsible business practices, BNI evaluates
8. Calculation of the Climate Risk Stress Test Vendors/Suppliers to ensure that they are
(CRST) covering 50% of BNI’s portfolio committed to prioritizing environmental
9. Strengthened the Risk Acceptance Criteria considerations. This includes assessing their
(RAC) for 22 (twenty-two) industrial sectors compliance with environmental regulations,
for the Corporate and Enterprise segments, proximity to protected areas, and greenhouse
18 (eighteen) industrial sectors for the gas and waste management practices.
Commercial segment and 10 (ten) industrial
sectors for the Retail Productive segment with SOCIAL ASPECT
ESG Aspects
10. Supporting Energy Transition and a. Human Resources (HR):
Environmentally Friendly Transportation 1. Employee Engagement Score reaches 96%
Projects 2. Employee Satisfaction Level reaches 92%
a. Financing of power plants with renewable 3. Preparation and Approval of Respectful
energy sources, Sidrap Wind Power Plant Workplace Policy
(PLTB) in South Sulawesi with a capacity
of 75 Megawatt peak (MWp) worth IDR1.6 b. Access to Finance:
trillion 1. BNI has 213,370 BNI Agen46
b. Financing of Solar Power Plant (PLTS) with 2. Ayo Menabung dengan Sampah Program
a capacity of 25 MWp in Bali Province with 3. MSME empowerment program through
a project value of IDR375 billion and a the BNI UMKM Ramah Lingkungan (BUMI)
financing value of IDR260 billion program, Jejak Kopi Khatulistiwa (JKK),
c. Financing of the Integrated Rail Transit Millennial Smartfarming, Fishery Cultivation
(LRT) mass transportation mode of Jakarta- Village, and others
Bogor-Depok-Bekasi with a passenger
transport capacity of up to 500 thousand c. Privacy & Data Security
passengers per day amounting to IDR1.2 1. BNI has a CISO Division tasked with
trillion safeguarding information and improving
cyber security
b. Operational: 2. Implementation of Data Loss Prevention (DLP)
1. Determination of the 2028 Operational NZE mechanisms
Roadmap 3. Implementation of Threat Hunting
2. Development of Emission Data Management 4. Adopting international security frameworks
Infrastructure and standards such as ISO 27001 and the
3. Calculation of carbon emissions including National Institute of Standards andTechnology
Scope 1, Scope 2, and Scope 3 (Operational (NIST)
and Financing Emissions)
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5. BNI has a Digital Risk Framework adopted d. Consumer Financial Protection
from the best practice framework 1. Customer satisfaction score or Customer
6. In connection with the enactment of Law Satisfaction Survey (CSS) in 2024: 4.28 (scale
of the Republic of Indonesia No. 27 of 2022 1 to 5)
concerning Personal Data Protection (PDP), 2. Percentage of customer complaint resolution
BNI is preparing procedures, assessments in 2024: 99.99%
and mitigation/prevention related to, 3. Providing training on consumer financial
management of infrastructure, applications protection
and IT systems as well as implementing
security implementations. e. Supply Chain
7. Implementation of the masking process for As part of its commitment to social responsibility
sensitive data and responsible business practices, BNI ensures
8. Implementing the Incident Handling Maturity that its vendors/suppliers adhere to social
Level Measurement (TMPI) which is a tool considerations. This is achieved by evaluating
to map the level of organizational readiness prospective suppliers using social criteria, which
in handling and recovering cybersecurity include ensuring the absence of child labor,
incidents, including in detecting and forced labor, discriminatory practices related to
responding if there is an incident of personal ethnicity, religion, race, or intergroup relations,
data leakage due to system security gaps as well as promoting equality in employee
9. Conducting a Cyber Security
Maturity (CSM) promotion and remuneration.
assessment, which is an instrument from
BSSN to assess the level of cybersecurity GOVERNANCE ASPECT
maturity of an organization, including
the assessment of the maturity of the 1. BNI has an ESG Subcommittee under the Risk
management and protection of personal data Management & Anti-Fraud Committee
confidentiality (data privacy). 2. BNI has a special work unit, namely the
10. Implementing a third-party risk assessment, Environment, Social & Governance (ESG)
including conducting a vendor security Management Department under the Enterprise
assessment in the aspects of Technology, Risk Management (ERM) Division
Information and Cyber. 3. BNI ESG Policy:
11. BNI requires a Non-Disclosure Agreement a. BNI ESG Framework and Roadmap
(NDA) for third parties if there is cooperation b. Determination of the Net Zero Emission
that uses customer data, and only sends Roadmap
customer data according to customer c. Green Loan Incentive Provisions
approval. d. Emission Data Technical Instructions
12. BNI subsidiaries report on issues and e. Environmentally Friendly Business Activity
discussion topics for data management, Technical Instructions (KUBL)
including data privacy and security as a data f. Sustainability Linked Loan (SLL) SOP
harmonization process in Subsidiaries. g. Solid Waste Management SOP
13. Implementing periodic security awareness to 4. The Board of Directors has KPIs for ESG
educate employees and customers about the performance that are passed down to Work Units
importance of maintaining the confidentiality (Green Loan and ESG Rating)
and security of personal data.
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Commitment to
Implementing ESG
ELEVATING IMPACT, EMPOWERING SUSTAINABILITY
BNI prioritizes the implementation of sustainability principles encompassing Environment, Social, and
Governance (ESG) aspects across all areas of its business. BNI is also deeply committed to supporting the
achievement of the Sustainable Development Goals (SDGs) which have become a global issue and a key
focus of the Indonesian Government.
BNI believes that sustainability should generate a positive impact for all stakeholders, creating a lasting
legacy that benefits future generations. As a business entity predominantly owned by the state, BNI is
dedicated to advancing as a leading agent of transformation in the implementation of ESG principles.
BNI LST FRAMEWORK & BNI LST ROADMAP
Social
• Increasing employee engagement
Environment
S
• Increasing employee capabilities
• Strengthening customer data and
• Employee Engagement Survey financial protection
(EES) 96%
• Achieving operational NZE by
2028. Governance
• Strengthening governance in Framework
ESG lending.
• Enhancing employee LST • Increasing diversity at
the Board of Directors
awareness & capability.
• Enhancing ESG disclosure. L T level
• Strengthening Board of
Directors involvement in
ESG
SHORT-TERM FOCUS MEDIUM-TERM FOCUS LONG-TERM FOCUS
• Strengthening Infrastructure • Strengthening debtor Risk Acceptance • Implementation of climate change
• Establishing NZE and Carbon Budget Criteria (RAC) risk management in bank operations
• Strengthening Climate Change Risk
Management Infrastructure
• Strengthening Board Engagement on
ESG
• Optimizing Data Loss Prevention
BNI NET ZERO EMISSION (NZE) TARGET
BNI is committed to achieving Net Zero Emission (NZE) Operations by 2028 and NZE Financing by 2060. The
strategies implemented to achieve these targets are as follows:
1. Sustainable product development, such as:
a. Launching Sustainability Linked Loans to encourage debtors to implement ESG and have a transition
map towards green.
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b. Distribution of green bonds for green projects 3. Implementation of Net Zero Emission in
currently being carried out in 5 sectors, namely Subsidiaries
Renewable Energy, Environmentally Friendly BNI recognizes that the achievement of Net Zero
Transportation, Environmentally Friendly Emissions must be implemented across the entire
Buildings, Waste Management into Energy business group.To this end, in 2024, BNI will align
and Waste Management, and Sustainable Use its Net Zero Emission efforts with those of its
of Natural Resources and Land Use. subsidiaries. This initiative began by mandating
c. Development of financing schemes to support subsidiaries to conduct emission inventories
and develop environmentally oriented MSME and calculate Scope 1 and 2 emissions. These
ecosystems, such as the Equator Coffee Trail - steps are also in preparation for the upcoming
Social Forestry and the BNI Environmentally implementation of IFRS S1 & S2 in Indonesia.
Friendly MSME (BUMI) program. 4. Increasing Engagement and Awareness with
d. Financing in the energy transition sector to Debtors and Customers for the Green Transition
encourage the transition to clean energy. The BNI ESG Sustainability & Transition (BEST)
e. Evaluating the possibility of issuing other Event was held on September 24, 2024, to
sustainability-oriented bonds. deepen BNI’s understanding, constructive
f. Collaborating with strategic partners to issue discussions, and establish collaborations that
sustainability products for individuals, such will accelerate the transition process towards a
as issuing environmentally friendly credit green and sustainable economy between BNI
cards in collaboration with WWF and issuing and stakeholders.
credit cards with recyclable raw materials in
collaboration with AMEX. On December 11, 2024, BNI hosted TKBI Technical
g. Optimizing the savings program with waste Assistance Workshop, aimed at supporting debtor
to increase student awareness in managing PICs in completing the TKBI questionnaire.
plastic waste.
The workshop served as a refresher on the
2. Energy efficiency TKBI framework, with the goal of enhancing
a. Use of energy-saving technology. debtor PICs’ understanding of its concepts and
b. Arrangement and optimization of the use of objectives. It also provided technical guidance
AC and lights in office buildings. on accurately filling out the TKBI questionnaire
c. Use of renewable energy in the BNI Plaza and offered an interactive forum for discussions,
Building. questions, answers, and the resolution of any
d. Having a green building certified building: technical challenges encountered by debtor PICs.
BNI Plaza Building and BNI Tower.
e. Developing a waste management program to 5. Waste management
increase avoided emissions. In its waste management practices, BNI adopts the
f. Optimizing online media for meetings. Zero-Waste to Landfill (ZWTL) concept, utilizing
the 3R method (Reduce, Reuse, & Recycle).
This approach reflects BNI’s commitment to
reducing operational emissions and optimizing
its recycling program for waste generated by
BNI buildings. Additionally, it aims to minimize
and eventually eliminate direct waste disposal
to the Final Disposal Site (TPA). Currently, waste
management practices have been implemented
at five BNI head office locations: Grha BNI,
Menara BNI Pejompongan, Gedoeng BNI Kota,
Plaza BNI BSD and DC Slipi.
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BNI ESG
Risk Management
MANAGEMENT PIPELINE WITH ESG CONSIDERATION
In addressing environmental and climate change risks, BNI follows the Financial Services Authority (OJK)
policy, considering the industry’s risk appetite and acceptance in alignment with ESG issues.
For BNI, ESG-related concerns include deforestation, flooding, biodiversity loss, environmental pollution,
and drought. Although these issues may not directly impact BNI, the financial risk analysis is linked to
financing provided to debtors exposed to similar risks.
As a result, BNI exercises caution in financing business sectors that have the potential to harm the
environment or contribute to global warming and climate change.
BNI has implemented a credit policy with ESG insight, as well as mapping banking activities as an effort to
mitigate and adapt to climate change. This process is consistently carried out by Corporate Banking Divisions
1, 2, 3 and 4, International Division, Enterprise Banking Division, Commercial Banking Division 1 and 2,
Institutional Banking Division 1 & 2, Syndication & Structured Finance Division, Retail Productive Banking
Division, Small Business & Program Division, Corporate & Enterprise Credit Risk Division, and Commercial
Credit Risk Division.
BNI’s Risk Management Flow can be explained through the following chart:
Pipeline Management Flow
1 2 3 4 5
Pre-Screening Risk Business
Lead Generations Pipeline
(Solicit, Prospect & Acceptance Acceptance
(Market Insight) Monitoring
Pre Screening) Criteria (RAC) Committee
Search for prospects RAC per Industrial
Pre-screening &
through: Sector included in
character checks “Appetite”
• Transaction Data Reduce unqualified
• Referral leads from the start Example: Risk Acceptance Criteria
• Coldprospect Stricter RAC per
• Personal Contacts Industrial Sector
• Priority sector Pay attention to Climate included in ASPECT MINING PALM OIL
industry associations Risk per regional: “Limited/No Appetite”
Environment, • Minimum • RSPO/ISPO
Social & Proper BLUE certified
• Recognize the
Governance • No bad • No social/
potential for RAC that takes news about environmental
disaster into account environmental disturbances in
• Priority for Environmental, violations the last 5 years
increasing portfolios Social & Governance locally & • Nature &
aspects
outside potential internationally local habitat
disaster areas conservation
(geographical,
geological,
hydrological and
demographic)
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PIPELINE MANAGEMENT MECHANISM 11. Non-Recurring Real Estate
THAT CONSIDERS LST ASPECTS 12. Telecommunications
1. In identifying industrial sectors to enhance 13. Operators and Data Centers
its portfolio, BNI conducts a review involving 14. Chemical Industry
discussions between business units, risk units, 15. Cement Industry
and risk management. BNI utilizes the Industry 16. Fast Moving Consumer Goods (FMCG)
Risk Appetite (IRA) to assess sectors, considering 17. Hospitals
factors such as the Industry Risk Rating (IRR), 18. Pharmaceutical Industry
the prospects of leading industries or regional 19. Distributor Trading
advantages, and business considerations, along 20. Retail Trading
with the project pipeline. 21. Coal Mining
22. Mining Contractor Services
The initial screening process focuses on
identifying potential prospects that meet BNI’s The 18 (eighteen) industrial sectors for the
sustainability criteria, such as climate risks and commercial segment, including:
the likelihood of natural disasters in specific 1. Trade Sector
regions. Additionally, this process ensures 2. Manufacturing Sector/Processing Industry/
that businesses are not involved in activities Factory
prohibited by the government, including 3. Services Sector
violations of local community rights, forced 4. Domestic Wholesale/Distributor Fast Moving
labor, child exploitation, human rights abuses, Consumer Goods (FMCG) Sector
and other regulatory breaches. 5. Export Trade Sector
6. Retail Trade Sector (Fast Moving Consumer
Moreover, BNI aims to select businesses Goods (FMCG) Sector including network
operating in sectors that have embraced ownership)
sustainable financial principles or have prioritized 7. Fuel Oil Distributor Trade Sector
ESG factors in their operations, even though 8. Four-Wheeled Vehicle/Two-Wheeled Vehicle
this implementation is still a work in progress Dealer Trade Sector
and being gradually improved. Based on these 9. Food & Beverage Processing Industry Sector
factors, BNI classifies industrial sectors into 10. Chemical, Rubber, and Plastic Industry
three categories: Appetite, Limited Appetite, and Processing Sector
No Appetite. 11. Palm Oil Processing/Factory (PKS) and/or
Kernel Oil Factory (PKO) Sector
2. In an effort to support pipeline management, BNI 12. Palm Oil Plantation Sector (Upstream)
has strengthened the Risk Acceptance Criteria 13. Public Transportation Sector
(RAC) to 22 (twenty-two) industrial sectors for 14. Construction Sector
the corporate segment, 18 (eighteen) industrial 15. Provision Sector Accommodation for lodging,
sectors for the commercial segment and 10 hotels and the like
(ten) industrial sectors for the retail productive 16. Recurring Real Estate Rental Sector (Tenant
segment. Mall, warehouse complexes, and the like)
17. Rental Service Sector for Transportation
22 (twenty two) industrial sectors for the Equipment, Machinery, Heavy Equipment and
corporate segment, including: the like
18. Health Service Sector and Hospital Social
List of RAC Corporate Segment Activities
1. Palm Oil Plantation
2. Palm Oil Processing Industry Then, 10 (ten) industrial sectors for the retail
3. Metal Ore Mining productive segment, including:
4. Smelter Refiner 1. Generic (subsector that does not yet have/
5. Metal and Metal Ore Trading does not have a specific RAC);
6. Metal Goods Industry (Fabricator) 2. Domestic Wholesale Trade (wholesale);
7. Civil and Building Construction 3. Retail Trade (retail);
8. Toll Road Construction 4. Processing Industry;
9. Electricity 5. Palm Oil Plantations;
10. Recurring Real Estate
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6. Chemical Industry; watchlist system’s outcomes. As part of the
7. Export Import Trade; monitoring procedure, each accountable unit
8. Public Transportation; must also evaluate samples of debtors.
9. Construction;
10. Accommodation Providers. If a violation of environmental, social, and
governance (ESG) aspects is detected, BNI will verify
As an improvement in the implementation of with the relevant parties and potentially reduce the
BNI’s Environment, Social, & Governance (ESG), level (downgrading) if it is proven that the debtor
especially in the Financing Environmental Impact does not comply with ESG regulations.
aspect, the development of the application
of risk assessments for all sectors is carried In 2024, the Bank will map the fulfillment of ESG
out, considering the Environmental Social aspects in portfolios that have a high impact on the
Governance (ESG) factor as one of the factors environment to support the implementation of ESG,
of the Risk Acceptance Criteria (RAC) per including:
sector with an emphasis adjusted based on the • The number of debtors that have RSPO/ISPO
characteristics of each industrial sector. certificates is 49 companies, while 9 other
companies are in the process of obtaining RSPO/
3. The BNI Compliance Division will conduct a Credit ISPO certificates.
Compliance Review (C2R) before granting credit
to ensure that the credit process is in accordance • For debtors engaged in the Cement Industry,
with all applicable provisions, including the ESG they have received the BLUE and GOLD Rating
aspects set by BNI. Assessment Program (PROPER).
• Debtors in the mining industry (Mine Operators)
4. The credit committee will analyze the debtor/ have partly received the BLUE, GREEN and GOLD
potential debtor, including all risks and risk Rating Assessment Program (PROPER).
mitigation, before deciding to approve or reject • In this case, BNI continues to encourage debtors
credit, including issues related to LST. The Credit in the palm oil sector to obtain ISPO and RSPO
Committee is structured in a hierarchical manner certification, and to fulfill certification according
according to the authority to make decisions, up to their respective industrial sectors.
to the Board of Directors.
IMPROVEMENTS IN ESG RISK
5. Pipeline Monitoring: MANAGEMENT
a. Periodically, the Business Unit will monitor
through a watchlist system and assess the By improving ESG-related policies, creating ESG-
debtor’s rating. If violations of the LST aspects related tools and advice, and establishing Net Zero
are found, BNI will verify with the relevant Emission (NZE) goals for operations and financing,
parties and can adjust the debtor’s rating if it BNI will continue to enhance and improve Risk
is proven that the debtor does not meet the Management in ESG aspects in 2024.
established LST aspects; 1. Policy Strengthening
b. Internal Audit will periodically audit debtors a. In line with BNI’s commitment to implementing
whose operational activities can have a ESG, BNI has developed an ESG policy with
negative impact on the environment. the aim of improving ESG policies which
BNI is still working to make sure that the credit include the preparation of an ESG framework
is used to help environmentally conscious, and re-sharpening of policies related to the
ethical, and productive enterprises. The environment, social, and governance as well
Business Unit regularly evaluates the debtor’s as setting a short, medium, and long-term
rating and keeps an eye on things using a roadmap for BNI towards Net Zero Emission.
watchlist system. Every three months, the b. Set an operational NZE target in 2028 and a
Corporate & Enterprise Credit Risk (CER) financing NZE target in 2060.
Division and the Commercial Credit Risk
(CMR) Division will receive reports on the
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2. BNI strengthens ESG-related tools and guidance, 3. BNI has calculated and reported the Climate
including: Risk Stress Test (CRST) in 2024 using the NGFS
a. Building an emission data infrastructure to scenario which includes Net Zero 2050 (Orderly),
obtain operational emission data from BNI Delayed Transition (Disorderly), and Current
Regional Offices and Branches so that periodic Policies (Hot House World). The CRST calculation
monitoring of emission developments can be covers 50% of BNI’s portfolio consisting of 6
carried out. (six) productive sectors and property ownership
b. BNI has identified high-emission sectors in credit with the following details:
the Corporate and Medium segment credit 1. Agriculture, Forestry, and Fisheries
portfolios. For these high-emission sectors, 2. Mining and Quarrying
BNI regulates the portfolio through the Loan 3. Procurement of Electricity, Gas, Steam/Hot
Exposure Limit (LEL) in each industry. Water and Cold Air
c. Strengthening the Risk Acceptance Criteria 4. Construction
to 22 sectors for the corporate segment, 18 5. Transportation and Warehousing
sectors for the commercial segment and 10 6. Processing industry (primarily in the metal,
sectors for the retail productive segment in paper, chemical and textile industries)
2024.
d. Carrying out BNI financing emission Additionally, BNI’s whole portfolio will be
calculations using the PCAF (Partnership for included in the Climate Risk Stress Test (CRST)
Carbon Accounting Financials) methodology computation by 2025. BNI is improving the data
for the corporate, enterprise, commercial and required for the computation and creating the
retail productive segment credit portfolios. CRST tool in order to get ready for this.
e. Building the Climate Risk Stress Test (CRST)
tools which aim to analyze and evaluate the
impact of climate change on the financial
performance and health level of financial
institutions using the Network for Greening
the Financial System (NGFS) scenario
simulation in accordance with OJK’s direction.
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Person in Charge of
LST Implementation at BNI
The Environment, Social, and Governance (ESG) Subcommittee was established by the Board of Directors
as the body in charge of implementing LST elements through the Decree of the Board of Directors No.
KP/745/DIR/R on October 26, 2023. The ESG Subcommittee falls under the Risk Management & Anti-Fraud
Committee of the Board of Directors.
The membership composition of the ESG Subcommittee is as follows:
Chairman Deputy President Director
Vice Chairman Risk Management Director
Secretary Enterprise Risk Management Division Head (concurrently as permanent
non-voting member)
Permanent Members at the Director Level and 1. Finance Director
SEVP (Voting Member) 2. Wholesale & International Banking Director
3. Enterprise & Commercial Banking Director
4. Retail Banking Director
5. Network & Services Director
6. Technology & Operations Director
7. SEVP Treasury
Permanent Members at the Director Level Human Capital & Compliance Director*
(Non-Voting Member)
Permanent Members at the Division/Unit Level 1. Corporate Secretary Division Head
(Non-Voting Member) 2. Policy Governance Division Head
3. Investor Relations Division Head
4. Corporate Planning & Performance Management Division Head
5. International Banking & Financial Institutional Division Head
6. Subsidiaries Management Division Head
7. Procurement & Fixed Assets Division Head
8. Treasury Division Head
9. Compliance Division Head
10. BNI University Division Head
11. Human Capital Strategy Division Head
12. Human Capital Services Division Head
13. Corporate Banking 1 Division Head
14. Corporate Banking 2 Division Head
15. Corporate Banking 3 Division Head
16. Corporate Banking 4 Division Head
17. Syndication & Structured Finance Division Head
18. Enterprise Banking Division Head
19. Commercial Banking 1 Division Head
20. Commercial Banking 2 Division Head
21. Operational Risk Management Division Head
22. Corporate & Enterprise Credit Risk Division Head
23. Commercial Credit Risk Division Head
24. Consumer Product Division Head
25. Retail Productive Banking Division Head
26. Business Program Division Head
27. Card Business Division Head
28. Agen46 Division Head
Non-permanent Members Director/SEVP/Division/Unit Head related to the discussion topic
(Non-Voting Member)
*) Specifically, Human Capital & Compliance Director has special duties and responsibilities as regulated in the Committee Work Guidelines
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Practices Governance Responsibility Commitment Statements
The ESG Subcommittee has the following duties The main tasks of the Environment Social &
and responsibilities: Governance Management Department (ESM) are:
1. Prepare Environmental, Social & Governance 1. Prepare, develop, manage and review the
management policies and strategies and their framework, roadmap and ESG strategy, Net Zero
changes; Emission and Climate Risk bankwide.
2. Identify potential LST risks that have an impact 2. Prepare, develop and review the Sustainable
on both BNI and BNI stakeholders; Financing and Bond Framework with related
3. Monitor the implementation of sustainable divisions.
financial strategies; 3. Prepare, develop, manage and review ESG
4. Monitor, evaluate, and provide recommendations programs.
on the results of BNI’s LST assessment; and 4. Prepare and manage the Sustainable Finance
5. Evaluate the implementation of LST strategies in Action Plan, Corporate Plan related to ESG,
all BNI business lines. Sustainability Report, sustainability-oriented
bonds, sustainable financing, in accordance with
Under the direction of the Board of Commissioners applicable regulatory provisions and/or best
and Directors, all work units are responsible for practices.
implementing sustainability management elements. 5. Develop and manage ESG information systems
BNI has a unique work unit called the Environment and emission calculation methodologies and
Social & Governance Management Department climate risk stress tests in accordance with
(ESM) that oversees the implementation of applicable regulatory provisions and/or best
sustainable finance and ensures the implementation practices.
of sustainability governance. The Enterprise 6. Coordinate the implementation of ESG principles
Risk Management (ERM) Division includes the & Climate Change Risk across all Bank business
Environment Social & Governance Management lines, including Subsidiaries and KLN.
Department (ESM). 7. Prepare, organize, conduct reviews related
to planning, execution and performance of
communication, socialization and campaigns
related to ESG programs both internally and
externally.
8. Perform the function of Working Group
Coordinator for the ESG Sub Committee and
liaison with external parties in the field of ESG
policy.
9. Monitor exposure and report to regulators/other
external parties related to ESG (Green portfolio,
Green Bond and other ESG-oriented bonds,
Indonesian Green Taxonomy (THI), Sustainability
Report (sustainable governance, sustainable
management, sustainable financing and carbon
emission data) etc.
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Supervision and Evaluation
of BNI’s LST Implementation
LST risk management in BNI’s environment can be seen in the following image:
One way to strengthen Submission of proposals
Identify sectors with high ESG aspects in the loan to strengthen ESG aspects Assessment Monitoring
emissions and impact on process is by strengthening in the loan process to the of ESG aspects the assessment of ESG Continue
the environment RAC and Debtor Board of Directors in the loan process aspects in the loan process & Improve
Rating assessments based on authority
Identification Mitigation Agreement Implementation Monitoring
ERM, PGV, ERM, PGV, Business and Policy Business Units, Business and Risk sector
Business and Risk Business and Risk sector Director, Risk Units and ERM Director, Business Units,
Units Units ERM, PGV Risk Units and ERM.
Top management consisting of the Board of Directors and Board of Commissioners of BNI plays a role in
providing supervision over efforts to implement good governance principles together with all work units
to ensure responsible business practices, and encourage the principle of prudence in managing risks. The
Bank continues to maintain the highest standards of ethical behavior in operations and reporting that is
accountable, accurate, and transparent, and maintains compliance with applicable laws and regulations.
The governance structure, policies, and operational processes implemented are directed to help identify
and manage environmental, social, and governance (LST) risks throughout BNI’s value chain.
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Implementation of Sustainable
Finance in Subsidiaries
The implementation of sustainable finance in BNI’s subsidiaries has been carried out by compiling and
submitting the Sustainable Finance Action Plan (RAKB) document to the OJK.
IMPLEMENTATION OF SUSTAINABLE FINANCE IN SUBSIDIARIES
PT BNI Multifinance
1. Development of battery-powered electric motor vehicle financing;
Booking Realization
2023 2024
Type of Electric Vehicle
Unit Unit
Electric Vehicle (EV) 204 469
Hybrid 413 768
Total 617 1237
2. Development of internal company capacity in the • Audit Certification – Certified Internal Audit
introduction/socialization of RAKB; Professional (CIAP)
Training and socialization conducted include: • Risk Management Certification
• Socialization of SKMI (Information • Collection Profession Certification
Management Security System) ISO • General Manager Certification of Human
270001:2022 Resources (HR) Professional Certification
• Socialization of APPU PPT and Supervision Institute (LSP) Analytical Human Resources
• Socialization of Information Classification & Management (MSDM)
IT Disaster Recovery Procedures • Training Supervisory Development Program
• Training and Socialization of the Personal
Data Protection Law 3. Social activities to the neighbourhood and
• Training for Newbie Credit Marketing Officers community;
(CMO) and Field Collectors (FC) PT BNI Multifinance continuously carries out
• Training for Newbie New Employees social activities including providing assistance
• Training Collection and Risk Management to orphans and the poor in the Karet Kuningan
• Training for Corporate & Fleet Financing area where the PT BNI Multifinance head office
Analysis is domiciled. In addition, every year the company
• Workshop on Understanding the Corruption donates sacrificial animals.
Law and Deepening the Anti-Bribery 4. Organizational Adjustment and Risk Management
Management System (SMAP) 5. Preparation of sustainable financial guidelines by
• OJK Workshop on Sustainable Finance considering social and environmental aspects.
Training Activities
• Training for Corporate Secretary & Corporate PT BNI Sekuritas
Planning BNI Sekuritas’ Sustainable Finance Plan is prepared
• National Seminar on Economic Outlook 2025 with 3 main focuses including the development of
• Socialization of the Use of the Human Capital sustainable financial products or services, capacity
Management System (HCMS) Website development related to awareness of sustainable
• Training for Credit Analyst (CA) Review finance internally, and integration of ESG
• Training for Era Company Tax Reporting aspects through organizational adjustments, risk
Management Coretax management, governance, and standard operating
• Consumer Protection Training Workshop procedures.
• Anti-Fraud Seminar
• Basic Managerial Certification
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BNI Sekuritas has realized a number of sustainable In 2024, the Company will integrate ESG aspects
finance activity plans planned for 2024, including: more comprehensively through collaboration
with several partners from non-government
1. Identification of business products or financial organizations (“NGOs”) including:
services based on ESG-based KKB a. Planting mangrove seedlings in the Cilacap
BNI Sekuritas has identified business products area in collaboration with Fairatmos
and financial services based on KKB and ESG b. Collaborating with River CleanUp by providing
together with all its business departments. donations in the form of cleaning equipment
This is a strategic step to increase BNI for the Cikapundung River area, Bandung
Sekuritas’ contribution to sustainable economic c. Empowering the disabled community with
development in Indonesia. Cemara Paper in Bandung City by recycling
2. Becoming an underwriter for investment products paper waste into outsourced goods in the
based on KKB and LST form of notebooks
Through the Investment Banking business,
BNI Sekuritas will become an underwriter for a 7. Achieving the Corporate Governance Perception
number of investment products based on KKB Index (“CGPI”) and ISO Standardization
and LST during 2024. BNI Sekuritas has also improved governance
3. Sustainable Finance Workshop for all BNI with ISO standards including ISO 37001:2016 Anti
Sekuritas employees Bribery Management System, ISO 27001:2013
BNI Sekuritas in collaboration with The Indonesia Information Security Management System, and
Capital Market Institute (“TICMI”) held a ISO 22301:2019 Business Continuity Management
workshop themed “Promoting Sustainable System. The achievement of strengthening
Investment in Indonesia Capital Market: One governance is also reflected in the achievement
Step Towards More Sustainable Investments.” of the Trusted Company award at the 2023 CGPI
4. Integration of KKB and LST risks in the risk event.
management policy review process
In accordance with the plan that was prepared in 8. Carbon Purchase Through IDX Carbon
the previous year, BNI Sekuritas accommodates In an effort to support the Indonesian
aspects of KKB LST in the process of preparing Government’s target to reduce national
the Risk Management Policy. emissions and achieve NZE, BNI Group through
5. Recording of BNI Sekuritas’ energy use and BNI Sekuritas also participates in carbon trading
carbon emissions on the IDX Carbon exchange.
In order to achieve Operational NZE in 2028,
BNI Sekuritas has started recording energy PT BNI Life Insurance
consumption and business travel. 1. Implementation of sustainable finance training
program with total participants of 688 employees;
6. Implementation of the Social and Environmental 2. Implementation of social, environmental and
Responsibility (TJSL) or CSR program literacy responsibility program through natural
BNI Sekuritas also developed the CSR program disaster relief, construction/repair of places
“We Move, We Share, We Care” which is based of worship, social fund assistance, health
on Sustainable Financial Activities by considering assistance, education fund assistance and
the Environmental, Social, and Governance environmental fund assistance;
aspects. The program developed focuses 3. Implementation of productive credit life
on financial literacy and inclusion activities, insurance marketing program to MSMEs;
environmental sustainability, and sustainable 4. Implementation of efficiency program to reduce
community empowerment. plastic waste, paper usage and electricity & water
consumption;
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Consumption
Description
2023 2024
Electricity:
Centennial Tower 1,203,149 kWh 1,160,892 kWh
Gd. BNI Life KS. Tubun 457,032 kWh 713,809 kWh
Total 1,660,181 kWh 1,874,701 kWh
Consumption
Description
2023 2024
Water:
Centennial Tower 616 m3 500 m3
Gd. BNI Life KS. Tubun 3,017 m 3
5,080 m3
Total 3,633 m3 5,580 m3
Paper 1,855,294 Sheet 1,832,789 Sheet
Plastic Changed the provision of bottled It has been applied to 30 meeting
water to the use of pitcher & paper rooms.
cups in 30 meeting rooms.
5. Implementation of finetuning to the organization by reviewing business processes and increasing
digitalization of sustainable finance activities.
PT Bank Hibank Indonesia
In keeping with RAKB’s implementation strategy, the top priority for 2024 are increasing the financing portfolio,
investments, or placement in financial instruments or projects that are in line with the implementation of
Sustainable Finance, which is supported by activities such as;
1. Advanced HR development;
2. Portfolio development;
3. Supervision and reporting;
4. Preparation of a business management system that integrates social, environmental, and governance
components in risk management;
5. Customer education
By 2024, the Bank had implemented most of the work plans as contained in the 2024 RAKB;
Achievement of RAKB as of Q2024-3
Priority Activity Target
No Success Indicator Realization in 2024
Realization 2024
a Social, environmental, Standard Operating Procedure (SOP) The Company Guidelines No. 2.2.0.0/R.00/
and governance risks have has been established regarding the PP/VIII/2024 on Environmental, Social, and
been integrated into the integration of social, environmental, Governance (ESG) Policy have been issued.
bank's business activities. and governance risks into business
activities related to credit/financing
and sustainable financial products/
services.
b Increase the KKUB The existing KKUB portfolio of The Credit Portfolio to Sustainable Business
Portfolio (based on KKUB mapping debtors increased by 9.26% Activities (KKUB) as of December 2024 was
mapping). from 2023. IDR6.64 T, up 58.01% from Dec’23 which was
IDR4.18 T.
c Enhance the Portfolio of The sustainable category Mutual Fund - New initiatives for placement in sustainability-
Environmentally Friendly portfolio increased by at least 10% based bond instruments amounting to IDR1558
Mutual Funds. from 2023. M, up 24% from Dec’23 which was IDR125 M.
- Placement of Sri Kehati Index mutual funds
as of December 2024 amounting to IDR104.55
million, down 24.8% from Dec’23 which was
IDR139 million.
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1. The Bank is committed to increasing credit distribution to Sustainable Business Activities (KKUB) on
an ongoing basis, including credit distribution to cooperation projects between the private sector
and Regional Public Companies (Perumda) in the construction of Water Treatment Plants (WTP) and
construction of Water Treatment Installations to ensure good clean water production and meet the
standards of the Minister of Health Regulation in Bekasi, West Java.
2. The calculation of the Sustainable Business Activity Credit (KKUB) portfolio is carried out using the
largest debtor sampling method with the number of samples in accordance with the stages regulated
by the OJK, to determine the amount of the KKUB Portfolio. From the mapping results of the 250 largest
existing debtors in December 2024, the KKUB portfolio was recorded at IDR6.6 trillion, an increase of
58.01% (YoY).
3. In connection with the Bank’s changes and strategies, the amount of portfolio (assets under management
or AUM) of sustainable category Mutual Funds amounted to IDR104.5 million, decreased by 24,8% (YoY),
but on the other hand, the Bank’s fund placement in Green Bonds investment instruments reached IDR155
billion, an increase of 24% (YoY) from December 2023 which was IDR125 billion.
Realization of Sustainable Finance Credit (KKUB) Portfolio Q3-2024
Description Realization in 2024
1. Number of products that meet the criteria for sustainable business activities
1. Fund Raising - -
2. Fund Disbursement * 4 products IDR6.6 trillion
(PRK, Term Installment Loan, Term Loan and
Commercial Property Loan)
2. Total Earning Assets of Sustainable Business Activities (IDR million)
1. Total loans/financing of sustainable business 6,603,280.71
activities*
2. Total Non-credit/Financing of Sustainable 6,617,108.42
Business Activities*
3. Percentage of total credit/financing of 49,59%
sustainable business activities to total bank
credit/financing (%)
3. Amount and quality of credit/financing by category of sustainable business activities *
OS Balance NPL (%)
(IDR million)
1. Renewable Energy 22,746.46 0
2. Energy Efficiency 161,360.52 0.02%
3. Pollution Prevention and Control 0 0
4. Sustainable Management of Living Natural 11,000.00 0
Resources and Land Use
5. Conservation of Land and Water Biodiversity 0 0
6. Environmentally Friendly Transportation 0 0
7. Sustainable Water and Wastewater Management 274,500.00 0.08%
8. Climate Change Adaptation 0 0
9. Products that Can Reduce Resource Use and 639,668.66 0
Produce Less Pollution (Ecoefficient)
10. Environmentally Sound Buildings that Meet 233,596.88 0
Nationally, Regionally, or Internationally
Recognized Standards or Certifications
11. Other Environmentally Sound Business 1,238,329.94 0
Activities and/or Other Activities
12. MSME Activities 4,022,078.26 0
Total 6,603,280.72 0.10%
*) based on loan ceiling
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In addition to distributing credit to 11 KUB and School Well Procurement Program in
MSMEs, the Bank also carries out initiatives for Sukabumi, Basic Food Assistance for the
sustainability which are part of its Social and Poor and Orphans in South Tangerang,
Environmental Responsibility (TJSL), including: Renovation of the Al Ikhlas Prayer Room
1. Economic Aspect in Bekasi, and Happy Eid with People with
a. Use of furniture materials produced by Mental Disorders in Bekasi.
MSMEs for the interior of the hibank Head iii. Participating in the Fund Participation at
Office; the “Volunteer of the Year” event organized
b. hibank supports the empowerment of the by the Indonesian Red Cross on December
MSME ecosystem by collaborating with Sarga. 22 and December 27, 2024 with 2 series of
co and the Sunmor SSA MSME Association events, namely Healthy Walk and Volunteer
in the Hi Pasar Digital MSME at the Sarga Award.
Festival 2024, which took place at the Sultan b. Saving Resources and Energy
Agung Stadium, Bantul, Yogyakarta. After occupying the new Non-Operational
c. This collaboration includes socialization and Head Office (KPNO) location at Rajawali
education for around 300 MSMEs, as well Place, 22nd and 23rd floors, Setiabudi, South
as being part of the Three Crowns Cup horse Jakarta, the Bank implemented a policy to
racing event. hibank’s participation reflects encourage saving resources, namely;
the company’s commitment to increasing i. Paperless/digitalization. The Bank
banking access for MSMEs, encouraging encourages the use of digital devices in
them to improve their business class; daily operations, such as online approvals
d. hibank has consistently distributed funding to minimize paper usage.
to the MSME community with a channeling ii. Use of used paper. The use of paper is
scheme through fintech that focuses on prioritized to utilize used/recycled paper,
MSMEs, which has reached IDR1.56 trillion in so as not to reduce the purchase of new
2024, up 174.6% (YoY) from 2023 which was paper;
IDR569.24 billion. iii. Centralization of printer machines.
2. Social and Environmental Aspects Replacing portable printers with centralized
a. CSR activities are prioritized on activities printers, which also function as scanners
that have an impact on increasing Corporate and photocopiers, to facilitate cost control
Awareness and sustainable finance. Until over paper and electricity usage;
December 2024, hibank has carried out CSR iv. Turning off room lights. Turning off lighting
activities, namely; during break time from 12.00 - 13.00, to
i. Organizing a Blood Donation activity at support electricity efficiency;
the Tomang Head Office with a total of 108 v. Workspace with Open Space design.
registrants and successfully donating 78 hibank Head Office is designed with an
blood bags. open workspace concept that maximizes
ii. Participating in BNI CSR in order to natural lighting to reduce electricity
welcome Eid al-Fitr 2024, including the consumption and water usage.
Riyadul Muftadi’in Annur Islamic Boarding
The initiatives taken have an impact on reducing the use of electricity, water and paper resources, as shown
in the following table:
Average Consumption of Electricity, Water and Paper (per month) at Head Office (Ex KP Tomang and New
KP Rajawali Place)
Component Unit 2020 2021 2022 2023 2024 YoY Growth
Electricity kWh 95,981 87,877 86,017 93,043 48,986 (47.35%)
Water Cubic 582 424 466 497 250 (49.70%)
Paper 260 205 153 201 176 (12.44%)
- A4 size Ream 241 195 146 194 169 (12.89%)
- Folio size Ream 19 10 7 7 6 (14.29%)
2024 Annual Report
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2024 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
In 2024, the average consumption of electricity, strives to foster an inclusive and environmentally
paper and water resources at the hibank Head friendly economy through digital innovation. To
Office was recorded as follows; support this vision, the Bank has established an
1. Electricity usage in January-December 2024 Environmental, Social, and Governance (ESG)
averaged 48,986 kWh, down 47.35% from the policy, outlined in Corporate Guideline No.
average in January-December 2023 of 93,043 2.2.0.0/R.00/PP/VII/2024. This policy serves as
kWh; a guide for all employees in implementing the
2. Clean water usage in January-December 2024 ESG approach, ensuring compliance with the
averaged 250 cubic meters, down 49.70% principles of Good Corporate Governance.
from the average in January-December 2023
of 497 cubic meters; PT BNI Modal Ventura
3. Paper usage in January-December 2024 was 1. Enhancing its HR capabilities, particularly in
176 reams, down 12.44% from the average in sustainable finance, by providing seminars,
January-December 2023 of 201 reams. workshops, and/or training sessions, both offline
and online to 17 employees in 2024. Additionally,
3. Governance Aspect BNI Ventures has partnered with BNI Corporate
In alignment with the Bank’s vision to become University and LinkedIn Learning in the provision
Indonesia’s leading MSME Digital Bank, of training for employees.
committed to sustainable finance, the Bank
Number of employees and
Average training hours per
Directors who received Training hours (hours)
employee (hours/person)
training (people)
Overall 19 2,666 140
By gender
Male 9 1,631 181
Female 10 1,035 103
By position
Director 2 247 123
Staff 17 2,419 142
2. Improving the quality of the work environment and HR by, among others:
• Conducting regular team building to build familiarity among all employees.
• Providing training and/or certification for all employees.
• Using air quality filtration and monitoring services to improve the quality of clean air in the work
environment.
• Providing gym membership facilities for employees as a means to maintain employee health and
fitness.
• Providing medicines and first aid for employees.
• Implementing a clean desk policy to maintain the cleanliness and comfort of the work environment.
• Cleaning the work area regularly.
• Provide BPJS Employment facilities and health insurance for all employees.
3. Participate in social/environmental/religious/educational activities, as well as programs to improve public
financial literacy, especially related to sustainable finance that has an impact on corporate awareness.
Until December 2024, BNI Ventures has carried out Corporate Social Responsibility activities to related
stakeholders, namely:
• Organizing Safari Ramadhan activities in the context of Eid al-Fitr 2024 by providing assistance to
orphans and management foundations.
• Supporting the religious activities of Dharma Santi BUMN 2024 organized by KBUMN.
• Increasing public financial literacy, especially related to sustainable finance in the venture capital
industry, through various seminar events, workshops and visits, the implementation of which is in
collaboration with related partners.
1190 Transforming the Future, Empowering Indonesia
Page 590
Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Until the end of the December 2024 period, BNI • Using LED lights in the work environment
Ventures has implemented a resource saving that are more energy efficient.
policy, including; • Arranging space with an open office
i. Implementing a paperless policy for a concept so as to maximize the use of
number of internal administrative needs, by sunlight (natural light) for office lighting in
optimizing information technology facilities the morning to evening, so as to reduce
for digital document circulation and signing. energy consumption.
ii. Utilizing file paper by paying attention to the • Using laptops as work devices for all BNI
sensitivity of the document content, using both Ventures employees, so that they are more
sides of the paper when printing documents, energy efficient.
and maximizing the use of laptops for taking • Optimizing and efficiency in the use
notes. of water and electricity in the work
iii. Using tumblers and glasses for drinking water environment.
needs in the work environment, using plates • Use of electric cars for official cars of the
and cutlery that can be washed and reused, Board of Directors, efficiency of travel
and shopping bags or used cardboard for routes and employee mobility, filling up
shopping needs, so as to reduce plastic waste. with petrol according to the type of fuel
iv. Energy management is one of BNI Ventures’ needed in the car, and driving at standard
priorities in its operational activities, speeds so as to minimize fuel use and
including: energy consumption.
Component Unit 2024
Electricity kWh 80.876 kWh
Paper Ream 43 Rim
Use of Premium/Pertamax and similar Liter 1.025 Liter (Pertamax)
kWh 278 kWh
4. BNI Ventura es is developing an investment assessment process as part of a strategy to encourage the
implementation of sustainable finance. This process includes steps that will be taken by BNI Ventura
to integrate sustainable finance as one of the main parameters in the evaluation. In addition, BNI
Ventura has also conducted an analysis of existing Business Partners to assess their contribution to the
implementation of sustainable finance principles.
PT BNI Asset Management
1. Conducting socialization to all BNI-AM employees in the form of workshops related to the Concept of
Sustainable Finance (KKB) and Environmental Social Governance (LST).
2. Conducting training and certification related to KKB and LST, including CertSF (Certification Sustainability
for Finance) certification from ACCA.
3. Encouraging BNI-AM employees and clients/customers to invest in ESG-based products through the
Champion program related to KKB and LST. Currently, BNI-AM has an ESG-based Mutual Fund product,
namely the BNI AM Sri Kehati Index RD.
4. Reviewing external regulations related to KKB and LST including the issuance of IFRS S1 and S2, and
participating in training related to S1 and S2 standards at the Indonesian Institute of Accountants.
5. Forming a task force team to prepare SOPs and organizations related to KKB and LST.
BNI Securities Pte Ltd
1. Increasing discussions with customers regarding the issuance of green bonds and so on in the primary
market, including trying to increase trading in the secondary market;
2. Increasing the efficiency of irreplaceable resources to reduce plastic waste, paper use and electricity &
water consumption; and
3. Internal socialization of sustainable finance activities as well as environmental, social and governance.
2024 Annual Report
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2024 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
ESG Index: BNI Sustainability
Practice Summary
ENVIRONMENTAL
Environmental
COMPANY PRACTICE PAGE
Environmental Impact Financing
Scope of management systems to assess ESG risks in financing activities
• BNI has implemented a management system to assess ESG risk for all loan and investment banking Sustainability
operations. Report page
• BNI has extended the integration of ESG risk in the underwriting process to other industrial sectors as 92-98
one of the strategies for managing loan risk in 2024.
Environmental loan policy
BNI has developed Risk Acceptance Criteria (RAC) for 22 industrial sectors in the Corporate and Enterprise Sustainability
segment, 18 industrial sectors in the Commercial segment, and 10 industrial sectors in the Retail Productive Report page 17
segment.
BNI actively participates in the development of the social forestry program aimed at promoting economic Sustainability
equality, improving the welfare of communities around forest areas, and preventing illegal logging through Report page 98
sustainable forest management.
BNI has established credit policies that define Risk Acceptance Criteria (RAC) as a prerequisite for Sustainability
extending credit to certain industrial sectors. These general credit policies are determined by the Credit Report page 137
Policy Committee, while environmental and social risk assessments are conducted by the Risk and Capital
Management Committee. Additionally, evaluations are carried out by the Audit Committee.
Integration of ESG Risk Management
To strengthen oversight in policy formulation and management of Environmental, Social & Governance Annual Report
(ESG) aspects, BNI established an ESG Subcommittee under the Risk Management & Anti-Fraud Committee. page 1175
This subcommittee is chaired by the Deputy President Director, with the Risk Management Director serving
as Vice Chair. The Head of the Bank’s Risk Management Division acts as the committee secretary.
BNI conducts a Climate Risk StressTest (CRST)as part of its Climate Risk Management System, in compliance Annual Report
with mandates from the Financial Services Authority (OJK). In 2024, the CRST was implemented on 50% of page 1174, 1181
BNI’s credit portfolio, with plans to extend it to the entire credit portfolio by 2025.
All BNI staff undergo training on ESG risks and procedures, with legitimate evidence of the ESG training Annual Report
program provided as part of the bank’s commitment to capacity building in this critical area. page 1185
ESG Risk Management Supervision
• Active supervision by the Board of Commissioners and Board of Directors in the implementation of risk Sustainability
management, including the determination of the risk appetite and risk tolerance framework, risk control Report page 17
tools, and the framework and implementation of integrated risk management.
• To strengthen supervision in terms of determining Environmental, Social & Governance (ESG) policies
and management, BNI has formed an ESG subcommittee in the Risk Management & Anti-Fraud
Committee chaired by the Deputy President Director and the Director of Risk Management as deputy
chair.
Through the ESG subcommittee under the Risk Management and Anti-Fraud Committee, the Board of Sustainability
Directors is actively involved in ESG risk management including: Report page 134
• Preparing Environmental, Social, & Governance (ESG) management policies and strategies and their
changes;
• Identifying potential ESG risks that have an impact on both BNI and BNI stakeholders;
• Monitoring the implementation of the Sustainability Finance strategy;
• Monitoring, evaluating and providing recommendations on the results of BNI's ESG Assessment;
• Evaluating the implementation of ESG strategies in all BNI business lines.
ESG Risk Management System
BNI has developed a robust management system to assess ESG risks in financing activities, which are Sustainability
outlined in the form of: Report page 136
• Industry Risk Rating
• Prospective Sector
• Industry Risk Appetite
• Risk Acceptance Criteria
1192 Transforming the Future, Empowering Indonesia
Page 592
Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
COMPANY PRACTICE PAGE
Sustainable Finance Opportunities
• As part of a strategic step to support a green economy, BNI has expanded the scope of financing Sustainability
emission calculations, which previously only covered the Corporate, Enterprise and Medium Report page 41
segments, now covering the Micro, Small and Medium Enterprises (MSMEs) segment.
• BNI has distributed SLL financing of IDR6.0 trillion to 5 sectors, namely the steel processing industry
sector, the livestock and food processing industry sector, the cement processing industry sector, the
plastic goods industry sector and the coal product industry sector.
BNI has a total financing portfolio with the Sustainable Business Activity Category (KKUB) worth Rp190.5 Sustainability
trillion, mainly in the form of financing to the MSME segment, sustainable natural resource management, Report page 36
energy efficiency and renewable energy.
SOCIAL
Social
COMPANY PRACTICE PAGE
Consumer Financial Protection
Practice
BNI always strives to ensure the implementation of fair operational practice policies and in accordance Annual Report
with Bank policies and applicable regulations. In operational practices, BNI guarantees the following: page 1028
a. Preventing conflicts of interest (APUPPT)
b. Prohibition on giving & receiving gifts or souvenirs Annual Report
c. Provisions and prohibitions on abuse of office and gratification page 1053
d. In order to realize Good Corporate Governance, BNI implements a Whistleblowing System (WBS) (Protection
e. Customer protection policy and provision of Information/Data/Documents to external parties of Creditors’
f. Policy on fulfilling creditor rights Rights)
g. Anti-corruption and anti-fraud policies Annual Report
page 1033
(Anti-Corruption
Policy)
Annual Report
page 1035 (Anti-
Gratification
& Anti-Bribery
Policy)
Annual Report
page 1080
(Whistleblowing
System)
Annual Report
page 1082
(Conflict of
Interest)
Sustainability
Report page 459-
460 (Consumer
Protection)
The Board of Directors has high involvement in product supervision through the Product Committee, with Annual Report
duties and responsibilities including: page 877
1. Determining the size and business development strategy through BNI products/activities;
2. Conducting comprehensive testing and deciding on the “feasibility” of new products/activities,
especially related to cross-sectoral/segment alliances and strategic alliances with subsidiaries/other
companies outside BNI by inviting the relevant Sector Directors;
3. Monitoring products/activities implemented in BNI and making decisions on the sustainability of
products/activities based on the recommendations of the Supporting Staff Group/product owner;
4. As an arbitration institution in cross-sectoral issues related to the implementation of new products/
activities.
BNI carries out transparent marketing communications in accordance with OJK provisions and in Annual Report
accordance with the Company's Internal policies. page 369
BNI has an independent settlement system that can provide protection for reporting parties and special Annual Report
training on internal and external protection programs. page 1080
Regarding Debt Collection Policy, BNI has well-defined loan modification options that include income- Annual Report
based considerations and customer access to escalation options. page 340-342
2024 Annual Report
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2024 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
COMPANY PRACTICE PAGE
BNI runs BNICorpu TV on YouTube channel to educate the public about financial literacy and current trends Annual Report
in society by presenting speakers from BNI and professional institutions. Education is also carried out page 1008-1025
through social media and cooperation with various government/private agencies.
The BNI Board-level Committee supervises complaints. Annual Report
page 1081
Human Resource Development
Practice
• BNI provides training and competency development in all aspects of the Company's operations in a Annual Report
planned and sustainable manner by upholding equal opportunities for all levels of the organization and page 64
gender. Throughout 2024, BNI provided training and development programs organized by internal and
external parties of the Bank to 272.351 employees or 98.72%, with an average of 8.6 training sessions
for each employee.
• BNI has a program that covers all employees (including part-time and contract).
• Since 2018, BNI has had a mandatory learning program for all employees through Sustainable Finance
e-learning to increase awareness and capabilities regarding the practice of integrating environmental,
social, and governance (ESG) criteria into financial services to realize sustainable development
outcomes, including mitigation and adaptation to the negative impacts of climate change.
Strategy
BNI has a Whistleblowing System (WBS) called "WBS to CEO", which is one of the early detection Annual Report
mechanisms for violations in BNI that can cause financial losses including things that can damage BNI's page 1080
image. WBS management is carried out through collaboration with external parties, namely Deloitte.
BNI conducts employee satisfaction surveys along with employee engagement. In 2024, Employee Annual Report
Engagement Survey (EES)/Employee Engagement Rate 96% page 1176
Talent Development Strategy
The workforce planning strategy is aimed at ensuring the availability of employees in functions that are Annual Report
aligned with BNI's strategy. Recruitment is carried out through various programs including the Officer page 416-431
Development Program, Assistant Development Program and Experience Hire. In 2024, BNI will strengthen
the talent acquisition mechanism by perfecting the ODP General (ODP Commercial and Global Analyst),
ODP IT and ODP Data Analytics policies.
In addition to the Bina internship program, BNI also has an internship program for students. Among
others, through the Talented Generation Internship (MAGENTA) program through the magentaku.id
platform owned by the Ministry of SOEs and the Certified Independent Internship and Study Program
(MSIB) through the Kampus Merdeka platform owned by the Ministry of Culture, Research, and Technology
(Kemendikbudristek).
BNI organizes the Bina BNI Internship Program which aims to provide training and job guidance to the
inexperienced workforce by providing the knowledge, skills, and abilities needed to be able to compete
in the world of work. Bina BNI internship participants in 2024 are spread across all BNI operational areas.
In order to provide learning solutions for employees, BNI Corporate University has provided various
learning facilities and infrastructure that are arranged both in-house and in partnership with educational
institutions.
Programs & Initiatives
BNI has designed a stock ownership program for employees and management of the Company based on Annual Report
the approval given by shareholders at the 2022 Annual General Meeting of Shareholders held on March page 1072-1077
15, 2023. The stock ownership program for the Company's management was implemented on August 14,
2023.
The remuneration strategy covers all employees, which is determined based on the principles of supply
and demand, BNI's remuneration position compared to the market, and considering employee talent
classification.The employee remuneration components consist of fixed remuneration which is differentiated
based on job weight and person value, while variable remuneration is given based on performance that is
linked to the achievement of bank performance, unit performance and the performance of the employee
concerned.
1194 Transforming the Future, Empowering Indonesia
Page 594
Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
COMPANY PRACTICE PAGE
BNI provides training and competency development at all levels in the Company which is carried out in a Annual Report
planned and sustainable manner by upholding the provision of equal opportunities, and is adjusted to the page 161-167
training and development needs at each level.
The realization of Education and Training Costs in 2024 is IDR 200.98 billion with the average frequency of
training per year increasing from 8.6 times/employee (2023) to 10 times/employee (2024).
Access to Finance
Products and Strategies
BNI is a direct provider or is directly involved in providing services in Micro/Microinsurance services. Sustainability
Report page 68
Distribution and Reach
In supporting customer convenience in conducting banking transaction activities, BNI offers various Annual Report
e-Banking facilities that are constantly being improved through various developments and innovations. page 459
In order to expand its reach, BNI has more than 213 thousand BNI Agen46 which are BNI partners in Annual Report
providing banking services to the community in the context of inclusive finance. Agen46 can facilitate page 5
various banking services to help distribute government programs, such as the distribution of social Sustainability
assistance and subsidies. Report page 70
Leading innovation in alternative branchless distribution channels targeting underserved demographics Sustainability
through Digital and Agen46 services. Report page 99
Privacy & Data Security
Practice - Operational
• BNI guarantees that customers can update data, change, access and update data changes through Annual Report
BNICall and Customer Service. page 931
• BNI has a data protection and information security policy that regulates all related business lines/ Sustainability
subsidiaries. Report page 60
• BNI's consumer data/information protection policy is carried out in accordance with Bank Indonesia
Regulation (PBI) No. 22/20/PBI/2020 dated December 22, 2020 concerning Consumer Protection and
Regulation of the Members of the Board of Governors of Bank Indonesia No. 23/17/PADG/2021 dated
September 9, 2021 concerning Procedures for Implementing Bank Indonesia Consumer Protection.
BNI launched an innovation in applying for credit cards and other consumer credit through e-forms, as Annual Report
well as opening digital accounts through mobile banking to reduce the potential for misuse of customer page 452-456
data, because data is directly stored in the system without going through physical forms.
BNI formed a special organization (Information Security Division) that combines several units that have Sustainability
functions related to information security to maintain independence and focus more on evaluating, Report page 60
implementing, monitoring and improving cyber security.
BNI continues to develop digital banking services to make it easier for customers, while facing the Sustainability
challenges of data security and privacy protection from cybercrime threats. BNI is committed to managing Report page 60
this risk and protecting human rights.
BNI also strengthens technology, digital innovation, and data security systems, and complies with Sustainability
customer privacy protection regulations, such as OJK regulations and the Personal Data Protection Law. Report page 60
To ensure the reliability of the system and information security, technology audits are carried out Annual Report
periodically by the internal audit unit. Assessments from external parties include those carried out by the page 679
National Cyber and
Crypto Agency (BSSN) through the Information Security Index (Indeks KAMI). Sustainability
Report page 66
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Page 595
2024 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
COMPANY PRACTICE PAGE
The Technology Management Committee is one of the permanent committees at BNI that has the authority Annual Report
to provide recommendations to the Board of Directors regarding the formulation, determination of policies page 447
and strategies for developing BNI's information technology. This committee was formed with the aim of
assisting the Board of Commissioners and Board of Directors in carrying out supervision of Information
Technology (IT) activities, including those related to cyber security.
Practice - Employees
BNI provides employees in the IT Work Unit with various training to develop soft skills and hard skills. Annual Report
Hard skill provision is carried out through project management training, IT architecture, programming, CI/ page 447-448
CD, secure coding, cloud security, and so on, which are carried out in-house or through Linkedin Learning,
Google and AWS training, and other training media.
For all employees, awareness of data security and/or privacy-related risks and procedures is also raised
through training and digital mindset development.
GOVERNANCE
Governance
COMPANY PRACTICE PAGE
Governance
Governance
Salary Figures Annual Report
Executive Pay Disclosure page 784-786
Ownership Structure Annual Report
• Controlling Shareholders page 168-174
• Controlling Shareholders to Watch Out For
One Share One Vote Annual Report
• Multiple Equity Classes with Different Voting Rights page 636
• Government Intervention to Watch Out For
Board of Directors
BOARD OF DIRECTORS INDEPENDENCE Annual Report
• Executive Officers in the Board of Directors page 130-155,
• Transactions with Related Parties
BOARD OF DIRECTORS EXPERTISE & DIVERSITY Annual Report
There are 25% Female Directors page 388
Salary
PAYMENT FIGURES Annual Report
Executive Officer Pay Disclosure page 784-786
PAYMENT Annual Report
• CEO Equity Policy page 768-787
• Clawback & Malus
• Sustainability-Linked Pay
Shareholding & Controllers
DIRECTOR ELECTION Annual Report
• Annual Director Election page 653
• Proxy Acces
ONE SHARE ONE VOTE Annual Report
• Multiple Equity Classes with Different Voting Rights page 636
SHAREHOLDER RIGHTS Annual Report
• Right to Speak on Pay Policy page 631
Accounting
ACCOUNTING RISK Annual Report
Expenses Recognition page 327
1196 Transforming the Future, Empowering Indonesia
Page 596
Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
COMPANY PRACTICE PAGE
Business Ethics
Business Ethics Policy & Practice
BNI has a Board of Directors or C-suite committee or executive committee that oversees ethical issues. Annual Report
page 892
BNI has a detailed formal policy on bribery and anti-corruption. Annual Report
page 1035
BNI conducts an audit of all operations at least once every three years. Annual Report
page 982
BNI has a formal anonymous whistleblower system with legal protection for whistleblowers through the Annual Report
Whistleblowing System (WBS) managed with an external party, Deloitte. page 1080
BNI has a standard ethics training programme covering all employees (including part-time employees) Annual Report
and contractors. page 1044-1047
All BNI suppliers are required to have an anti-corruption policy and programme for compliance verification. Annual Report
page 1033
BNI has an Anti-Money Laundering Policy. Policy and implementation strategy explained. Annual Report
page 1028
Tax Transparency
The implementation of tax transparency has referred to the regulations or policies of the Government. Annual Report
page 1027
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Page 597
10 Financial Statements Financial Statements
Page 598
Page 599
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN/
CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023/
31 DECEMBER 2024 AND 2023
1200 Transforming the Future, Empowering Indonesia
Page 600
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1201
Page 601
1202 Transforming the Future, Empowering Indonesia
Page 602
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1203
Page 603
1204 Transforming the Future, Empowering Indonesia
Page 604
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1205
Page 605
1206 Transforming the Future, Empowering Indonesia
Page 606
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1207
Page 607
1208 Transforming the Future, Empowering Indonesia
Page 608
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1209
Page 609
1210 Transforming the Future, Empowering Indonesia
Page 610
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA AND FOR THE YEARS THEN ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
Daftar Isi Halaman/ Table of Contents
Page
Consolidated Statements of
Laporan Posisi Keuangan Konsolidasian ................... 1-4 ..............................................Financial Position
Laporan Laba Rugi dan Penghasilan Komprehensif Consolidated Statements of Profit or Loss
Lain Konsolidasian .............................................. 5-7 ....................and Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian Consolidated Statements of Changes in
…………… ........................................................... 8-9 ….…...………………………………………Equity
Laporan Arus Kas Konsolidasian ............................... 10 - 12 Consolidated Statements of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian Notes to the Consolidated Financial
....... ……………………………………………… 13 - 299 ……………………….…………….…Statements
Lampiran/
Schedule
Informasi Keuangan Tambahan ................................ 1-5 ..…………..…Supplementary Financial Information
**************************
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Page 611
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023
ASET ASSETS
Kas 4 13,709,930 11,207,201 Cash
Giro pada Bank Indonesia 5 51,669,054 65,256,432 Current accounts with Bank Indonesia
Giro pada bank lain 6,45b Current accounts with other banks
- Pihak berelasi 42,974 52,254 Related parties -
- Pihak ketiga 22,031,212 34,970,515 Third parties -
Total giro pada bank lain 22,074,186 35,022,769 Total current accounts with other banks
Dikurangi: Cadangan kerugian Less: Allowance for impairment
penurunan nilai (13) (7) losses
22,074,173 35,022,762
Penempatan pada bank lain dan 7,45c Placements with other banks
Bank Indonesia and Bank Indonesia
- Pihak berelasi 1,620,191 1,210,621 Related parties -
- Pihak ketiga 15,455,444 42,583,643 Third parties -
Total penempatan pada bank lain dan Total placements with other banks
Bank Indonesia 17,075,635 43,794,264 and Bank Indonesia
Dikurangi: Cadangan kerugian Less: Allowance for impairment
penurunan nilai (194) (98) losses
17,075,441 43,794,166
Efek-efek 8,45d Marketable securities
- Pihak berelasi 10,157,415 11,427,357 Related parties -
- Pihak ketiga 38,376,931 25,980,323 Third parties -
Total efek-efek 48,534,346 37,407,680 Total marketable securities
Dikurangi: Cadangan kerugian Less: Allowance for impairment
penurunan nilai (273) (242,941) losses
48,534,073 37,164,739
Efek-efek yang dibeli Securities purchased
dengan janji dijual kembali 14 7,971,923 13,951,344 under agreements to resell
Wesel ekspor dan tagihan lainnya 9,45f Bills and other receivables
- Pihak berelasi 6,208,736 10,085,240 Related parties -
- Pihak ketiga 7,087,118 9,192,255 Third parties -
Total wesel ekspor dan tagihan lainnya 13,295,854 19,277,495 Total bills and other receivables
Dikurangi: Cadangan kerugian Less: Allowance for impairment
penurunan nilai (52,828) (278,501) losses
13,243,026 18,998,994
Catatan atas laporan keuangan konsolidasian The accompanying notes to consolidated
terlampir merupakan bagian yang tidak terpisahkan dari financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 1 - Page
1212 Transforming the Future, Empowering Indonesia
Page 612
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023
ASET (lanjutan) ASSETS (continued)
Tagihan akseptasi 10,45g Acceptance receivables
- Pihak berelasi 2,825,260 3,158,955 Related parties -
- Pihak ketiga 13,193,510 14,409,720 Third parties -
Total tagihan akseptasi 16,018,770 17,568,675 Total acceptance receivables
Dikurangi: Cadangan kerugian Less: Allowance for impairment
penurunan nilai (93,249) (477,481) losses
15,925,521 17,091,194
Tagihan derivatif 11,45h Derivative receivables
- Pihak berelasi 341,832 37,939 Related parties -
- Pihak ketiga 1,451,146 957,738 Third parties -
Total tagihan derivatif 1,792,978 995,677 Total derivative receivables
Pinjaman yang diberikan 12,45i Loans
- Pihak berelasi 159,402,689 126,359,320 Related parties -
- Pihak ketiga 616,469,089 568,725,449 Third parties -
Total pinjaman yang diberikan 775,871,778 695,084,769 Total loans
Dikurangi: Cadangan kerugian Less: Allowance for impairment
penurunan nilai (38,684,520) (47,158,131) losses
737,187,258 647,926,638
Obligasi Pemerintah 13,45e Government Bonds
setelah penyesuaian adjusted for amortization
amortisasi diskonto dan premi 132,071,569 127,100,369 of discount and premium
Dikurangi: Cadangan kerugian Less: Allowance for impairment
penurunan nilai (2,988) (1,504) losses
132,068,581 127,098,865
Pajak dibayar di muka 29a 18,950 643,384 Prepaid taxes
Beban dibayar di muka 15 2,941,109 2,743,330 Prepaid expenses
Investasi pada entitas asosiasi 16,45j 12,748,127 11,283,466 Investment in associates
Penyertaan saham - bersih 17,45j 637,280 563,700 Equity investments - net
Aset lain-lain - bersih 18 14,107,067 16,972,197 Other assets - net
Aset tetap dan aset hak-guna 19 48,815,943 44,687,850 Fixed assets and right-of-use assets
Dikurangi: Akumulasi penyusutan (18,407,707) (16,922,994) Less: Accumulated depreciation
30,408,236 27,764,856
Aset takberwujud 20 743,314 744,423 Intangible assets
Aset pajak tangguhan - bersih 29d 6,949,596 7,440,618 Deferred tax assets - net
TOTAL ASET 1,129,805,637 1,086,663,986 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian The accompanying notes to consolidated
terlampir merupakan bagian yang tidak terpisahkan dari financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 2 - Page
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1213
Page 613
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 21 5,514,720 5,294,952 Obligations due immediately
Simpanan nasabah 22,45k Deposits from customers
- Pihak berelasi 112,833,811 152,080,390 Related parties -
- Pihak ketiga 692,677,037 658,649,953 Third parties -
Total simpanan nasabah 805,510,848 810,730,343 Total deposits from customers
Simpanan dari bank lain 23,45l Deposits from other banks
- Pihak berelasi 4,164,697 2,705,107 Related parties -
- Pihak ketiga 14,383,767 9,188,881 Third parties -
Total simpanan dari bank lain 18,548,464 11,893,988 Total deposits from other banks
Liabilitas derivatif 11,45p Derivative payables
- Pihak berelasi 154,840 136,138 Related parties -
- Pihak ketiga 1,324,345 674,324 Third parties -
Total liabilitas derivatif 1,479,185 810,462 Total derivative payables
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali 24 15,890,945 6,891,177 agreements to repurchase
Liabilitas akseptasi 25,45q Acceptance payables
- Pihak berelasi 900,755 1,070,600 Related parties -
- Pihak ketiga 3,328,729 4,677,947 Third parties -
Total liabilitas akseptasi 4,229,484 5,748,547 Total acceptance payables
Beban yang masih harus dibayar 26 1,529,305 1,663,865 Accrued expenses
Utang pajak 29b Taxes payable
- Pajak penghasilan badan 223,208 701,920 Corporate income tax -
- Pajak lainnya 94,361 121,053 Other taxes -
Total utang pajak 317,569 822,973 Total taxes payable
Imbalan kerja 41 7,146,717 7,005,834 Employee benefits
Penyisihan 27 2,283,222 2,172,732 Provisions
Liabilitas lain-lain 28 26,563,501 26,124,897 Other liabilities
Efek-efek yang diterbitkan 30,45m 12,974,497 4,893,357 Securities issued
Pinjaman yang diterima 31,45n 42,931,444 30,949,608 Borrowings
Efek-efek subordinasi 32,45o 17,699,183 16,928,731 Subordinated securities
TOTAL LIABILITAS 962,619,084 931,931,466 TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian The accompanying notes to consolidated
terlampir merupakan bagian yang tidak terpisahkan dari financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 3 - Page
1214 Transforming the Future, Empowering Indonesia
Page 614
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023
EKUITAS EQUITY
Ekuitas diatribusikan Equity attributable to equity holders
kepada pemilik entitas induk of the parent entity
Modal saham: Share capital:
- Seri A Dwiwarna - nilai nominal Class A Dwiwarna -
Rp3.750 per saham Rp3,750 par value per share
(dalam Rupiah penuh) (in full Rupiah amount)
- Seri B - nilai nominal Class B - Rp3,750 -
Rp3.750 per saham par value per share
(dalam Rupiah penuh) (in full Rupiah amount)
- Seri C - nilai nominal Class C - Rp187.5 -
Rp187,5 per saham par value per share
(dalam Rupiah penuh) (in full Rupiah amount)
Modal dasar: Share capital - Authorised:
- Seri A Dwiwarna - 1 saham Class A Dwiwarna - 1 share -
- Seri B - 578.683.733 saham Class B - 578,683,733 shares -
- Seri C - 68.426.325.320 saham Class C - 68,426,325,320 shares -
Modal ditempatkan dan disetor penuh: Issued and fully paid:
- Seri A Dwiwarna - 1 saham Class A Dwiwarna - 1 share -
- Seri B - 578.683.733 saham Class B - 578,683,733 shares -
- Seri C - 36.678.114.582 saham 33 9,054,807 9,054,807 Class C -36,678,114,582 shares -
Tambahan modal disetor 33 17,010,254 17,010,254 Additional paid-in capital
Cadangan pembayaran berbasis saham 43 322,589 260,116 Share-based payment reserve
Transaksi dengan kepentingan Transactions with non-controlling
nonpengendali 1j 2,256,999 2,256,999 interests
Cadangan revaluasi aset 19 16,711,395 15,447,829 Asset revaluation reserve
Kerugian yang belum Unrealised loss
direalisasi atas efek-efek dan Obligasi on marketable securities
Pemerintah yang diukur pada and Government Bonds
nilai wajar melalui penghasilan at fair value through other
komprehensif lain, setelah pajak 8,13 (1,465,059) (896,178) comprehensive income, net of tax
Selisih kurs karena penjabaran Exchange difference on
laporan keuangan dalam translation of foreign currency
mata uang asing (96,998) (58,367) financial statements
Saldo laba Retained earnings
Sudah ditentukan penggunaannya Appropriated
Cadangan umum dan wajib 35 2,778,412 2,778,412 General and legal reserves
Cadangan khusus - - Specific reserves
Tidak ditentukan penggunaannya 115,885,182 104,457,102 Unappropriated
Total saldo laba 118,663,594 107,235,514 Total retained earnings
Saham treasuri - (179,960) Treasury shares
Total ekuitas yang dapat Total equity attributable to
diatribusikan kepada equity holders of
pemilik entitas induk 162,457,581 150,131,014 the parent entity
Kepentingan non-pengendali 4,728,972 4,601,506 Non-controlling interests
TOTAL EKUITAS 167,186,553 154,732,520 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 1,129,805,637 1,086,663,986 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan konsolidasian The accompanying notes to consolidated
terlampir merupakan bagian yang tidak terpisahkan dari financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 4 - Page
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1215
Page 615
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023
PENDAPATAN BUNGA 37 66,583,110 61,471,696 INTEREST INCOME
BEBAN BUNGA 38 (26,102,905) (20,196,023) INTEREST EXPENSE
PENDAPATAN BUNGA - BERSIH 40,480,205 41,275,673 INTEREST INCOME - NET
Pendapatan premi dan Premium income
hasil investasi 6,741,317 6,853,074 and investment return
Beban klaim (5,017,507) (5,193,773) Claims expense
PENDAPATAN PREMI DAN PREMIUM INCOME AND
HASIL INVESTASI - BERSIH 1,723,810 1,659,301 INVESTMENTS RETURN - NET
PENDAPATAN
OPERASIONAL LAINNYA OTHER OPERATING INCOME
Provisi dan komisi lainnya 10,249,243 10,120,172 Other fee and commission
Laba dari entitas asosiasi 1,522,798 1,327,868 Income from investment in associates
Penerimaan kembali aset
yang telah dihapusbukukan 6,025,183 5,029,766 Recovery of assets written off
Keuntungan yang
belum direalisasi dari
perubahan nilai wajar aset Unrealised gain on changes in
keuangan yang diukur fair value of financial assets at
pada nilai wajar melalui laba rugi 144,558 73,552 fair value through profit or loss
Keuntungan dari penjualan
aset keuangan yang diukur pada Gain on sale of financial assets
nilai wajar melalui penghasilan at fair value through other
komprehensif lain dan comprehensive income and fair
nilai wajar melalui laba rugi 1,769,243 1,179,693 value through profit or loss
Laba selisih kurs - bersih 1,262,002 1,019,050 Foreign exchange gains - net
Lain-lain 1,337,878 1,062,328 Others
TOTAL PENDAPATAN TOTAL OTHER OPERATING
OPERASIONAL LAINNYA 22,310,905 19,812,429 INCOME
PEMBENTUKAN
CADANGAN KERUGIAN ALLOWANCE FOR
PENURUNAN NILAI (8,210,562) (9,196,402) IMPAIRMENT LOSSES
BEBAN OPERASIONAL OTHER OPERATING
LAINNYA EXPENSES
Gaji dan tunjangan 39,45u (13,948,131) (12,833,769) Salaries and employees’ benefits
Umum dan administrasi 40 (9,184,590) (9,193,199) General and administrative
Premi penjaminan simpanan (1,567,476) (1,476,244) Deposit guarantee premium
Beban promosi (1,135,800) (1,066,423) Promotion expense
Lain-lain (3,852,448) (3,208,030) Others
TOTAL BEBAN OPERASIONAL TOTAL OTHER OPERATING
LAINNYA (29,688,445) (27,777,665) EXPENSES
LABA OPERASIONAL 26,615,913 25,773,336 OPERATING INCOME
Catatan atas laporan keuangan konsolidasian The accompanying notes to consolidated
terlampir merupakan bagian yang tidak terpisahkan dari financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 5 - Page
1216 Transforming the Future, Empowering Indonesia
Page 616
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023
PENDAPATAN/(BEBAN) BUKAN NON-OPERATING
OPERASIONAL - BERSIH (35,455) (133,598) INCOME/(EXPENSE) - NET
;
LABA SEBELUM BEBAN INCOME BEFORE
PAJAK 26,580,458 25,639,738 TAX EXPENSES
BEBAN PAJAK TAX EXPENSES
Kini (4,495,531) (4,462,052) Current
Tangguhan (415,530) (71,458) Deferred
TOTAL BEBAN PAJAK 29c (4,911,061) (4,533,510) TOTAL TAX EXPENSES
LABA BERSIH 21,669,397 21,106,228 NET INCOME
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN: INCOME:
Pos-pos yang tidak akan Items that will not be
direklasifikasi ke laba rugi reclassified to profit or loss
Keuntungan yang berasal Gain from
dari revaluasi aset tetap 1,375,650 9,998 revaluation of fixed assets
Pengukuran kembali liabilitas Remeasurement of post
imbalan kerja 523,563 (505,219) employment benefit
Pajak penghasilan terkait (211,740) 96,005 Related income tax
Pos-pos yang akan Items that will be
direklasifikasi ke laba rugi reclassified to profit or loss
Penyesuaian akibat penjabaran Translation adjustment
laporan keuangan dalam of foreign currency
mata uang asing (38,631) (21,997) financial statements
(Kerugian)/keuntungan dari perubahan nilai (Loss)/gain on changes in value of
aset keuangan yang diukur pada financial assets at
nilai wajar melalui fair value through
penghasilan komprehensif lain (813,581) 1,444,294 other comprehensive income
Pajak penghasilan terkait 161,680 (349,786) Related income tax
LABA KOMPREHENSIF OTHER COMPREHENSIVE
LAIN TAHUN BERJALAN INCOME FOR THE YEAR
SETELAH PAJAK 996,941 673,295 AFTER TAXES
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 22,666,338 21,779,523 INCOME FOR THE YEAR
LABA TAHUN BERJALAN INCOME FOR THE YEAR
DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik entitas induk 21,463,599 20,909,476 Equity holders of the parent entity
Kepentingan non-pengendali 205,798 196,752 Non-controlling interest
TOTAL 21,669,397 21,106,228 TOTAL
Catatan atas laporan keuangan konsolidasian The accompanying notes to consolidated
terlampir merupakan bagian yang tidak terpisahkan dari financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 6 - Page
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1217
Page 617
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023
LABA KOMPREHENSIF TOTAL COMPREHENSIVE
PERIODE BERJALAN INCOME FOR THE PERIOD
DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik entitas induk 22,538,872 21,559,964 Equity holders of the parent entity
Kepentingan nonpengendali 127,466 219,559 Non-controlling interest
TOTAL 22,666,338 21,779,523 TOTAL
LABA PER SAHAM BASIC/DILUTED EARNINGS
DASAR/DILUSIAN PER SHARE ATTRIBUTABLE
DIATRIBUSIKAN KEPADA TO EQUITY HOLDERS
PEMILIK ENTITAS INDUK OF THE PARENT ENTITY
(DALAM RUPIAH PENUH) 42 576 561 (IN FULL RUPIAH AMOUNT)
Catatan atas laporan keuangan konsolidasian The accompanying notes to consolidated
terlampir merupakan bagian yang tidak terpisahkan dari financial statements form an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 7 - Page
1218 Transforming the Future, Empowering Indonesia
Page 618
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2024 DAN 2023 FOR THE YEARS ENDED 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Kerugian yang
belum direalisasi
atas efek-efek
dan Obligasi
Pemerintah
yang diukur
pada nilai
wajar melalui
penghasilan
komprehensif Selisih
lain setelah kurs karena
pajak/ penjabaran
Unrealised laporan Saldo laba/Retained earnings
losses keuangan
on marketable dalam mata Dicadangkan/
Transaksi securities uang asing/ Appropriated
Modal dengan and Government Exchange
ditempatkan kepentingan Bonds at difference on Cadangan Cadangan Cadangan
dan disetor nonpengendali/ fair value translation of revaluasi umum pembayaran Total ekuitas
penuh/ Tambahan Transactions through other foreign aset/ dan wajib/ Saham berbasis saham/ pemilik entitas Kepentingan
Issued and modal disetor/ with comprehensive currency Asset General Tidak treasuri/ Share-based induk/Total nonpengendali/
Catatan/ fully paid-up Additional non-controlling income - financial revaluation and legal dicadangkan/ Treasury payment equity owners Non-controlling Total ekuitas/
Notes capital paid-in capital interest net of tax statements reserve reserves Unappropriated*) shares reserve of parent interest Total equity
Saldo pada tanggal 31 Desember 2023 9,054,807 17,010,254 2,256,999 (896,178) (58,367) 15,447,829 2,778,412 104,457,102 (179,960) 260,116 150,131,014 4,601,506 154,732,520 Balance as of 31 December 2023
Laba tahun berjalan - - - - - - - 21,882,818 - - 21,882,818 205,798 22,088,616 Profit for the year
Laba komprehensif lainnya Other comprehensive income
untuk tahun berjalan 8,13 - - - (568,881) (38,631) 1,263,566 - - - - 656,054 (78,332) 577,722 for the year
Pembagian dividen 34 - - - - - - - (10,454,738) - - (10,454,738) - (10,454,738) Distribution of dividends
Saham treasuri - - - - - - - - 179,960 - 179,960 - 179,960 Treasury shares
Penambahan cadangan pembayaran Additional of share-based
berbasis saham 43 - - - - - - - - - 62,473 62,473 - 62,473 payment reserve
Saldo pada tanggal 31 Desember 2024 9,054,807 17,010,254 2,256,999 (1,465,059) (96,998) 16,711,395 2,778,412 115,885,182 - 322,589 162,457,581 4,728,972 167,186,553 Balance as of 31 December 2024
*) Termasuk di dalam saldo laba tidak dicadangkan adalah pengukuran kembali liabilitas imbalan kerja. *) Included in unappropriated retained earnings is the remeasurement of post employment benefit.
PT Bank Negara Indonesia (Persero) Tbk
2024 Annual Report
1219
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang The accompanying notes to the consolidated financial statements form an integral part of these
tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 8 - Page
Page 619
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
1220
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2024 DAN 2023 FOR THE YEARS ENDED 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Kerugian yang
belum direalisasi
atas efek-efek
dan Obligasi
Pemerintah
yang diukur
pada nilai
wajar melalui
penghasilan
komprehensif Selisih
lain setelah kurs karena
pajak/ penjabaran
Unrealized laporan Saldo laba/Retained earnings
losses keuangan
on marketable dalam mata Dicadangkan/
Transaksi securities uang asing/ Appropriated
Modal dengan and Government Exchange
ditempatkan kepentingan Bonds at difference on Cadangan Cadangan Cadangan
dan disetor nonpengendali/ fair value translation of revaluasi umum pembayaran Total ekuitas
penuh/ Tambahan Transactions through other foreign aset/ dan wajib/ Saham berbasis saham/ pemilik entitas Kepentingan
Issued and modal disetor/ with comprehensive currency Asset General Tidak treasuri/ Share-based induk/Total nonpengendali/
Catatan/ fully paid-up Additional non-controlling income - financial revaluation and legal dicadangkan/ Treasury payment equity owners Non-controlling Total ekuitas/
Notes capital paid-in capital interest net of tax statements reserve reserves Unappropriated*) shares reserve of parent interest Total equity
Transforming the Future, Empowering Indonesia
Saldo pada tanggal 31 Desember 2022 9,054,807 17,010,254 2,256,999 (1,971,154) (36,370) 15,441,439 2,778,412 91,281,328 - - 135,815,715 4,381,947 140,197,662 Balance as of 31 December 2022
Laba tahun berjalan - - - - - - - - 20,500,595 - - 20,500,595 196,752 20,697,347 Profit for the year
Laba komprehensif lainnya Other comprehensive income
untuk tahun berjalan 8,13 - - - 1,074,976 (21,997) 6,390 - - - - 1,059,369 22,807 1,082,176 for the year
Pembagian dividen 34 - - - - - - - (7,324,821) - - (7,324,821) - (7,324,821) Distribution of dividends
Saham treasuri 33 - - - - - - - - (179,960) - (179,960) - (179,960) Treasury shares
Penambahan cadangan pembayaran Additional of share-based
berbasis saham 43 - - - - - - - - - 260,116 260,116 - 260,116 payment reserve
Saldo pada tanggal 31 Desember 2023 9,054,807 17,010,254 2,256,999 (896,178) (58,367) 15,447,829 2,778,412 104,457,102 (179,960) 260,116 150,131,014 4,601,506 154,732,520 Balance as of 31 December 2023
*) Termasuk di dalam saldo laba tidak dicadangkan adalah pengukuran kembali liabilitas imbalan kerja. *) Included in unappropriated retained earnings is the remeasurement of post employment benefit.
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang The accompanying notes to the consolidated financial statements form an integral part of these
tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 9 - Page
Page 620
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF
UNTUK TAHUN-TAHUN YANG BERAKHIR CASH FLOWS FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan pendapatan bunga 66,149,661 60,989,587 Receipts from interest income
Pembayaran beban bunga (26,031,790) (19,944,410) Payments of interest expense
Pendapatan premi dan hasil investasi 6,876,597 6,853,074 Premium and investment income
Beban klaim (5,017,507) (5,193,773) Claims expense
Pendapatan operasional lainnya 26,436,787 16,949,163 Other operating income
Beban operasional lainnya (28,632,962) (23,283,035) Other operating expenses
Pendapatan (beban) bukan
operasional - bersih (35,455) (133,598) Non-operating income (expenses) - net
Pembayaran pajak penghasilan (4,349,809) (5,151,648) Payment of income tax
Arus kas sebelum perubahan dalam Cash flows before changes in
aset dan liabilitas operasi 35,395,522 31,085,360 operating assets and liabilities
Perubahan dalam aset dan Changes in operating assets
liabilitas operasi: and liabilities:
(Increase)/decrease
(Kenaikan)/penurunan aset operasi: in operating assets:
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia and
bank lain (52,468) (440,595) other banks
Efek-efek dan Obligasi
Pemerintah yang diukur Marketable securities and
pada nilai wajar melalui Government Bonds at fair value
laba rugi (14,115,494) (5,027,231) through profit or loss
Efek-efek yang dibeli Securities purchased
dengan janji dijual kembali 14 5,979,421 2,679,927 under agreements to resell
Wesel ekspor dan tagihan lainnya 5,981,641 1,624,634 Bills and other receivables
Pinjaman yang diberikan (99,510,845) (63,286,794) Loans
Tagihan akseptasi 1,549,905 2,445,553 Acceptance receivables
Beban dibayar di muka 15 (197,779) 500,290 Prepaid expenses
Penempatan term deposit valas Foreign exchange term deposit
devisa hasil ekspor 1,631,137 (2,540,505) from export activities
Aset lain-lain 1,667,443 (93,469) Other assets
(Decrease)/increase in operating
(Penurunan)/kenaikan liabilitas operasi: liabilities:
Liabilitas segera 21 219,768 608,592 Obligations due immediately
Simpanan nasabah 22 (5,219,495) 41,461,352 Deposits from customers
Simpanan dari bank lain 23 6,654,476 (3,350,566) Deposits from other banks
Kewajiban atas penempatan Liabilities related to
term deposit valas foreign exchange term
devisa hasil ekspor (1,631,137) 2,540,505 deposit from export activities
Beban yang masih harus dibayar 26 (134,560) 223,195 Accrued expenses
Imbalan kerja 41 (507,803) 701,494 Employee benefits
Liabilitas akseptasi 25 (1,519,063) 447,304 Acceptance payables
Utang pajak (26,693) (38,297) Taxes payable
Liabilitas lain-lain 28 618,111 852,115 Other liabilities
Kas bersih (digunakan untuk)/ Net cash (used in)/provided
diperoleh dari aktivitas operasi (63,217,913) 10,392,864 from operating activities
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements form an integral part of these
keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 10 - Page
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1221
Page 621
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF
UNTUK TAHUN-TAHUN YANG BERAKHIR CASH FLOWS FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Penjualan efek-efek
yang diukur pada nilai wajar melalui Proceed from marketable
penghasilan komprehensif lain dan securities measured at fair value
biaya perolehan yang through other comprehensive
diamortisasi 192,702,098 55,841,139 income and amortised cost
Pembelian efek-efek
yang diukur pada nilai wajar melalui Placement from marketable
penghasilan komprehensif lain dan securities measured at fair value
biaya perolehan yang through other comprehensive
diamortisasi (193,676,092) (58,100,935) income and amortised cost
Penjualan dari Obligasi
Pemerintah yang diukur pada
nilai wajar melalui Proceed of Government
penghasilan komprehensif Bonds at fair value through
lain dan biaya perolehan yang other comprehensive income
diamortisasi 133,707,136 55,658,940 and amortised cost
Pembelian dari Obligasi
Pemerintah yang diukur pada Placement of Government
nilai wajar melalui penghasilan Bonds at fair value through
komprehensif lain dan biaya other comprehensive income
perolehan yang diamortisasi (134,923,291) (61,028,460) and amortised cost
Pembelian aset tetap 19 (3,106,669) (2,355,060) Acquisition of fixed assets
Hasil penjualan aset tetap 26,713 13,119 Proceeds from sale of fixed assets
Penyertaan pada Entitas anak - (800,000) Capital injection in Subsidiary
Kas bersih digunakan untuk Net cash used in
aktivitas investasi (5,270,105) (10,771,257) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Penerimaan
pinjaman yang diterima 29,009,391 15,899,532 Receipt from borrowings
Pembayaran
pinjaman yang diterima (16,584,455) (20,658,021) Payment for borrowings
Penerimaan efek-efek yang Receipt in securities sold
dijual dengan janji dibeli kembali 24 9,351,740 6,382,251 under agreements to repurchase
Pembayaran efek-efek yang Payment for securities sold
dijual dengan janji dibeli kembali 24 (920,846) (2,370,705) under agreements to repurchase
Penerimaan efek-efek yang diterbitkan 8,187,500 - Receipt in securities issued
Saham tresuri - (179,960) Treasury shares
Pembayaran liabilitas sewa (870,149) (240,769) Payment of lease liability
Pembayaran dividen (10,454,738) (7,324,821) Payment of dividends
Kas bersih diperoleh dari/ Net cash provided from/
(digunakan untuk) aktivitas (used in) financing
pendanaan 17,718,443 (8,492,493) activities
PENURUNAN BERSIH NET DECREASE IN
KAS DAN SETARA KAS (50,769,575) (8,870,886) CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS
AWAL TAHUN 154,879,093 163,900,321 AT BEGINNING OF THE YEAR
Pengaruh perubahan kurs Effect of foreign currency
mata uang asing (34,754) (150,342) exchange rate changes
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS
AKHIR TAHUN 104,074,764 154,879,093 AT THE END OF THE YEAR
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements form an integral part of these
keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 11 - Page
1222 Transforming the Future, Empowering Indonesia
Page 622
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF
UNTUK TAHUN-TAHUN YANG BERAKHIR CASH FLOWS FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023
KAS DAN CASH AND
SETARA KAS TERDIRI DARI: CASH EQUIVALENTS CONSIST OF:
Kas 4 13,709,930 11,207,201 Cash
Giro pada Bank Indonesia 5 51,669,054 65,256,432 Current accounts with Bank Indonesia
Giro pada bank lain 6 22,074,186 35,022,769 Current accounts with other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain - jangka waktu and other banks - maturing
jatuh tempo tiga bulan atau kurang within three months of
sejak tanggal perolehan 16,621,594 43,392,691 acquisition date
Total kas dan setara kas 104,074,764 154,879,093 Total cash and cash equivalents
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements form an integral part of these
keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 12 - Page
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1223
Page 623
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
1. INFORMASI UMUM 1. GENERAL INFORMATION
a. Pendirian Bank a. Establishment of the Bank
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
(“BNI” atau “Bank”) pada awalnya didirikan di (“BNI" or “Bank”) was originally established in
Indonesia sebagai bank sentral dengan nama Indonesia as the central bank under the name
“Bank Negara Indonesia” berdasarkan “Bank Negara Indonesia” based on
Peraturan Pemerintah Pengganti Undang- Government Regulation in Lieu of Law No. 2 of
Undang No. 2 tahun 1946 tanggal 5 Juli 1946. 1946 dated 5 July 1946. Subsequently, by
Selanjutnya, berdasarkan Undang-Undang virtue of Law No. 17 of 1968, BNI became
No. 17 tahun 1968, BNI ditetapkan menjadi “Bank Negara Indonesia 1946”, and changed
“Bank Negara Indonesia 1946”, dan statusnya its status to a state-owned commercial bank.
menjadi Bank Umum Milik Negara.
Berdasarkan Peraturan Pemerintah No. 19 Based on Government Regulation No. 19 of
tahun 1992, tanggal 29 April 1992, telah 1992, dated 29 April 1992, BNI changed its
dilakukan penyesuaian bentuk hukum BNI legal status to a limited liability corporation
menjadi perusahaan perseroan terbatas (Persero). The change in legal status to
(Persero). Penyesuaian bentuk hukum menjadi become a limited liability corporation was
Persero, dinyatakan dalam Akta No. 131, covered by Notarial Deed No. 131, dated
tanggal 31 Juli 1992, dibuat di hadapan 31 July 1992 of Muhani Salim, S.H., and was
Muhani Salim, S.H., yang telah diumumkan published in Supplement No. 1A of the State
dalam Berita Negara Republik Indonesia Gazette No. 73 dated 11 December 1992.
No. 73 tanggal 11 December 1992 Tambahan
No. 1A.
Untuk memenuhi ketentuan Undang-Undang In compliance with the Indonesian Limited
No. 40 Tahun 2007 tanggal 16 Agustus 2007 Liability Company Law No. 40 Year 2007
tentang Perseroan Terbatas, Anggaran Dasar dated 16 August 2007, BNI’s Articles of
BNI telah dilakukan penyesuaian. Association has been amended. The
Penyesuaian tersebut dinyatakan dalam Akta amendment was covered by Notarial Deed No.
No. 46 tanggal 13 Juni 2008 yang dibuat di 46 dated 13 June 2008 of Fathiah Helmi, S.H.,
hadapan Fathiah Helmi, S.H., notaris di a notary in Jakarta, as approved in the
Jakarta, berdasarkan keputusan Rapat Umum Extraordinary General Shareholders’ Meeting
Pemegang Saham Luar Biasa tanggal 28 Mei on 28 May 2008 and approved by the Minister
2008 dan telah mendapat persetujuan dari of Laws and Human Rights of the Republic of
Menteri Hukum dan Hak Asasi Manusia Indonesia, in its Decision Letter No. AHU-
Republik Indonesia, dengan Surat Keputusan AH.01.02-50609 dated 12 August 2008 and
No. AHU-AH.01.02-50609 tanggal 12 Agustus published in Supplement No. 29015 of the
2008 dan telah diumumkan dalam Berita State Gazette No. 103 dated 23 December
Negara Republik Indonesia No. 103 tanggal 2008.
23 Desember 2008 Tambahan No. 29015.
Anggaran Dasar BNI sebagaimana tertuang The Articles of Association of BNI as stated in
dalam Akta Pernyataan Keputusan Rapat the Deed of Resolution of the Annual General
Umum Pemegang Saham Tahunan No. 5 Shareholders’ Meeting No. 5 dated 4 March
tanggal 4 Maret 2024 yang dibuat di hadapan 2024 of Ashoya Ratam, S.H., M.Kn as
Ashoya Ratam, S.H., M.KN. yang telah approved by the Ministry of Laws and Human
mendapat Persetujuan Perubahan Anggaran Rights of the Republic of Indonesia through its
Dasar Perseroan dari Kementerian Hukum dan letter of the Minister of Laws and Human
HAM Republik Indonesia sesuai Surat Rights of the Republic of Indonesia No. AHU-
Keputusan Menteri Hukum dan HAM Republik 0020672.AH.01.02 dated 1 April 2024, this
Indonesia No. AHU-0020672.AH.01.02 tanggal amendment has also been received and
1 April 2024 serta telah diterima dan dicatat recorded by the Minister of Laws and Human
oleh Menteri Hukum dan HAM Republik Rights of the Republic of Indonesia under
Indonesia dengan surat No. AHU-AH.01.03- letter No. AHU-AH.01.03-0079037 dated 1
0079037 tanggal 1 April 2024. April 2024.
Halaman - 13 - Page
1224 Transforming the Future, Empowering Indonesia
Page 624
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
a. Pendirian Bank (lanjutan) a. Establishment of the Bank (continued)
Berdasarkan Pasal 3 Anggaran Dasar BNI, According to Article 3 of BNI’s Articles of
ruang lingkup kegiatan BNI adalah melakukan Association, BNI’s scope of activity is to
usaha di bidang perbankan umum. engage in general banking services.
b. Penawaran Umum Perdana Saham b. Initial Public Offering (“IPO”)
Pada tanggal 28 Oktober 1996, BNI On 28 October 1996, BNI undertook an initial
melakukan penawaran umum perdana atas public offering of 1,085,032,000 Class B
1.085.032.000 saham Seri B dengan nilai shares with a par value per share of Rp500
nominal sebesar Rp500 (nilai penuh) setiap (full amount) and offering price per share of
saham dan harga penawaran setiap saham Rp850 (full amount) to the public in Indonesia.
sebesar Rp850 (nilai penuh) kepada The shares began trading on the Jakarta and
masyarakat di Indonesia. Saham yang Surabaya Stock Exchanges (currently
ditawarkan tersebut mulai diperdagangkan di Indonesia Stock Exchange or IDX) on
Bursa Efek Jakarta dan Surabaya (sekarang 25 November 1996.
Bursa Efek Indonesia atau BEI) pada tanggal
25 November 1996.
c. Penawaran Umum Saham Terbatas I c. Limited Public Offering I
Pada tanggal 30 Juni 1999, BNI melakukan On 30 June 1999, BNI undertook a Limited
Penawaran Umum Terbatas I dalam rangka Public Offering I (“LPO I”) through the
penerbitan Hak Memesan Efek Terlebih issuance of pre-emptive rights of
Dahulu (HMETD) sebanyak 151.904.480.000 151,904,480,000 Class C shares with a par
saham Seri C dengan nilai nominal sebesar value per share of Rp25 (full amount). Each
Rp25 (nilai penuh) setiap saham. Setiap holder of 1 share was entitled to buy 35 new
pemegang 1 saham lama berhak membeli shares for Rp347.58 (full amount) per share.
35 saham baru dengan harga Rp347,58 (nilai As a result of LPO I, BNI increased its capital
penuh) setiap saham. Dari penawaran umum by 683,916,500 Class C shares issued to the
ini, BNI meningkatkan modal sahamnya public on 21 July 1999 and the LPO I listed in
sebanyak 683.916.500 lembar saham Seri C the Jakarta and Surabaya Stock Exchanges
yang diterbitkan kepada masyarakat umum (currently IDX). On 7 April 2000 and 30 June
pada tanggal 21 Juli 1999 dan terdaftar di 2000, BNI also issued 151,220,563,500 Class
Bursa Efek Jakarta dan Surabaya (sekarang C shares to the Government of Indonesia
BEI). BNI juga menerbitkan 151.220.563.500 through the recapitalization program under the
lembar saham Seri C kepada Pemerintah Government Regulation No. 52 year 1999.
Indonesia pada tanggal 7 April 2000 dan 30
Juni 2000 melalui program rekapitalisasi
berdasarkan Peraturan Pemerintah No. 52
tahun 1999.
d. Rekapitalisasi d. Recapitalization
Pada tanggal 30 Maret 2000, Menteri On 30 March 2000, the Ministry of Finance
Keuangan menyetujui rekapitalisasi BNI approved BNI’s recapitalization amounting to
sebesar Rp61,8 triliun, yang meningkat Rp61.8 trillion, which was Rp9 trillion higher
sebesar Rp9 triliun dibandingkan dengan than the amount stated in the Government
jumlah yang ditetapkan dalam Peraturan Regulation No. 52 year 1999. In connection
Pemerintah No. 52 tahun 1999. Sehubungan with the increase in the recapitalization
dengan peningkatan rekapitalisasi tersebut, amount, which was approved in the
yang telah disetujui melalui Peraturan Government Regulation No. 32 year 2000, BNI
Pemerintah No. 32 tahun 2000, BNI issued additional 44,946,404,500 Class C
menerbitkan tambahan saham Seri C shares without pre-emptive rights.
sebanyak 44.946.404.500 saham tanpa Hak
Memesan Efek Terlebih Dahulu.
Halaman - 14 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1225
Page 625
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
d. Rekapitalisasi (lanjutan) d. Recapitalization (continued)
Pada tanggal 20 Juli 2001, modal saham BNI On 20 July 2001, BNI’s capital was reduced by
berkurang sebanyak 1.965.701.500 saham 1,965,701,500 Class C shares in connection
Seri C sehubungan dengan pengembalian with the refund of excess recapitalization funds
kelebihan dana rekapitalisasi kepada to the Government of Indonesia. The refund
Pemerintah Indonesia. Pengembalian tersebut was approved by the shareholders at the
telah disetujui oleh pemegang saham dalam Extraordinary General Shareholders’ Meeting
Rapat Umum Pemegang Saham Luar Biasa held on 25 June 2001.
pada tanggal 25 Juni 2001.
e. Kuasi-reorganisasi e. Quasi-reorganization
Untuk menghilangkan konsekuensi negatif In order for BNI to eliminate the negative
karena dibebani dengan saldo rugi, BNI consequences of being burdened by
melakukan kuasi-reorganisasi sesuai accumulated losses, BNI undertook quasi-
keputusan Rapat Umum Pemegang Saham reorganization as approved in the
Luar Biasa (“RUPS-LB”) tanggal 15 Desember Extraordinary General Shareholders’ Meeting
2003. (“RUPS-LB”) on 15 December 2003.
Penyesuaian kuasi-reorganisasi yang telah The quasi-reorganization adjustments which
dibukukan pada tanggal 30 Juni 2003 adalah were booked on 30 June 2003 were as follows:
sebagai berikut:
Akumulasi kerugian (58,905,232) Accumulated losses
Cadangan umum dan wajib 432,952 General and legal reserve
Cadangan khusus 382,541 Specific reserve
Selisih penilaian kembali aktiva tetap 1,190,598 Fixed assets revaluation reserve
Laba yang belum direalisasi atas efek-efek Unrealised gain on available for
dalam kelompok tersedia untuk dijual 58,660 sale securities
Kenaikan penilaian kembali nilai wajar Revaluation uplift in the fair value
aktiva bersih 2,472,634 of net assets
Tambahan modal disetor 54,367,847 Additional paid-in capital
-
Anggaran Dasar BNI telah mengalami BNI’s Articles of Association were amended to
perubahan sehubungan dengan perubahan reflect the changes in additional paid-in capital
tambahan modal disetor karena adanya kuasi- as a result of quasi-reorganization, based on
reorganisasi sesuai dengan Akta Notaris Notarial Deed of Agung Prihatin, S.H., No. 42
Agung Prihatin, S.H., No. 42 tanggal 30 dated 30 December 2003 which was approved
Desember 2003 dan telah disahkan oleh by the Minister of Law and Human Rights of
Menteri Hukum dan Hak Asasi Manusia the Republic of Indonesia in its decision letter
Republik Indonesia berdasarkan surat No. C-29647.HT.01.07.TH.2003 dated
keputusan No. C-29647.HT.01.07.TH.2003 19 December 2003 and was published in the
tanggal 19 Desember 2003 dan diumumkan State Gazette No. 1152, Supplement No. 9
pada Berita Negara Republik Indonesia dated 30 January 2004.
No. 1152 tanggal 30 Januari 2004, Tambahan
No. 9.
f. Penawaran Umum Saham Terbatas II f. Limited Public Offering II
Pada tanggal 30 Juli 2007, pada Rapat Umum On 30 July 2007, the Extraordinary General
Pemegang Saham Luar Biasa (“RUPSLB”), Shareholders’ Meeting approved the issuance
Pemegang Saham telah memutuskan untuk of up to 1,992,253,110 new Class C shares
melakukan Penawaran Umum Terbatas II through Limited Public Offering II to
kepada para pemegang saham dalam rangka shareholders with a par value per share of
penerbitan sampai dengan sejumlah Rp375 (full amount).
1.992.253.110 saham Seri C baru dengan nilai
nominal Rp375 (nilai penuh) setiap lembar
saham.
Halaman - 15 - Page
1226 Transforming the Future, Empowering Indonesia
Page 626
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
f. Penawaran Umum Saham Terbatas II f. Limited Public Offering II (continued)
(lanjutan)
Setiap pemegang 20 saham lama yang Each owner of 20 old shares whose name was
namanya tercatat dalam Daftar Pemegang registered in the List of Shareholders of BNI as
Saham BNI pada tanggal 9 Agustus 2007 of 9 August 2007 at 16.00 WIB was entitled to
pukul 16.00 WIB mempunyai 3 HMETD, 3 pre-emptive rights where each right entitles
dimana setiap 1 HMETD memberikan hak the owner to buy a new share at the price of
kepada pemegangnya untuk membeli Rp2,025 (full amount) per share. From the
sebanyak 1 saham baru dengan harga Limited Public Offering II, BNI raised
pelaksanaan Rp2.025 (nilai penuh) setiap Rp747,094 additional share capital and
saham. Dari Penawaran Umum Terbatas II, Rp3,287,218 additional paid-in capital and
BNI mendapatkan tambahan modal disetor Rp195,280 shares issuance cost.
sebesar Rp747.094 dan tambahan agio saham
sebesar Rp3.287.218 dan biaya emisi
penerbitan saham sebesar Rp195.280.
Perdagangan perdana dilaksanakan pada The initial trading took place on 13 August
tanggal 13 Agustus 2007 di Bursa Efek Jakarta 2007 at the Jakarta Stock Exchange and
dan Bursa Efek Surabaya (sekarang BEI). Surabaya Stock Exchange (currently IDX).
g. Penawaran Umum Saham Terbatas III g. Limited Public Offering III
Pada tanggal 25 November 2010, dalam On 25 November 2010, at the Extraordinary
Rapat Umum Pemegang Saham Luar Biasa General Shareholders’ Meeting, the
(RUPSLB), Pemegang Saham telah shareholders decided, among other matters,
memutuskan antara lain untuk menyetujui to increase the issued and paid-up capital
peningkatan modal ditempatkan dan disetor through limited public offering (LPO III) with
BNI melalui Penawaran Umum Terbatas III pre-emptive right to shareholders for the
(PUT III) dengan penerbitan HMETD sebesar issuance of 3,374,715,948 new Class C
3.374.715.948 saham Seri C baru dengan nilai shares with a par value per share of Rp375
nominal Rp375 (nilai penuh) setiap lembar (full amount). Such pre-emptive rights can be
saham. HMETD tersebut dapat traded inside and outside the Indonesia Stock
diperdagangkan di dalam dan di luar Bursa Exchange (IDX) starting 10 December 2010
Efek Indonesia (BEI) mulai tanggal until 16 December 2010, with consideration to
10 Desember 2010 sampai dengan the existing capital market regulation. From
16 Desember 2010, dengan memperhatikan the LPO III, BNI obtained Rp1,265,519
ketentuan yang berlaku di bidang pasar modal. additional share capital and Rp8,950,869
Dari PUT III tersebut, BNI mendapatkan additional paid-in capital, net of shares
tambahan modal disetor sebesar Rp1.265.519 issuance cost.
dan tambahan agio saham, bersih setelah
dikurangkan dengan biaya emisi penerbitan
saham, sebesar Rp8.950.869.
h. Pemecahan nilai nominal saham BNI h. Stock split of BNI
Berdasarkan keputusan RUPSLB tanggal 19 Based on the decision of the Extraordinary
September 2023 yang dituangkan dalam Akta General Meeting of Shareholders (RUPSLB)
No. 18, tanggal 19 September 2023, yang dated 19 September 2023, as stated in Deed
dibuat dihadapan Ashoya Ratam S.H., M.KN, No. 18 dated 19 September 2023, as recorded
pemegang saham BNI antara lain menyetujui in the Notarial Deed of Ashoya Ratam, S.H.,
pemecahan nilai nominal saham (stock split) M.KN., the shareholders of BNI, among
Bank dengan rasio 1:2 yang berlaku efektif others, approved the nominal value split (stock
pada tanggal 10 Oktober 2023 (lihat Catatan split) of the Bank with a ratio of 1:2, effective
33). from 10 October 2023 (see Note 33).
Halaman - 16 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1227
Page 627
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
i. Organisasi dan Struktur Manajemen i. Organizational and Management Structure
Susunan Dewan Komisaris dan Direksi BNI The composition of the Boards of
pada tanggal 31 Desember 2024 dan Commissioners and Directors of BNI as of
31 Desember 2023 yang ditetapkan masing- 31 Desember 2024 and 31 December 2023
masing berdasarkan Berita Acara RUPS based on BNI’s Annual Shareholders’ General
Tahunan BNI yang dinyatakan dengan Akta Meeting as stated under the Notarial Deed No.
Notaris No. 3 tanggal 4 Maret 2024 dan Berita 3 dated 4 March 2024 and BNI’s Extraordinary
Acara RUPS Luar Biasa BNI yang dinyatakan Shareholders’ General Meeting as stated
dengan Akta Notaris No. 17 tanggal 19 under the Notarial Deed No. 17 dated 19
September 2023 adalah sebagai berikut: September 2023, respectively, are as follows:
31 Desember/December 2024
Dewan Komisaris Board of Commissioners
Komisaris Utama/ President Commissioner/
Komisaris Independen Pradjoto Independent Commissioner
Wakil Komisaris Utama Pahala Nugraha Mansury Vice President Commissioner
Komisaris Independen Sigit Widyawan Independent Commissioner
Komisaris Independen Asmawi Syam Independent Commissioner
Komisaris Independen Septian Hario Seto Independent Commissioner
Komisaris Independen Iman Sugema Independent Commissioner
Komisaris Independen Erwin Rijanto Slamet Independent Commissioner
Komisaris Askolani Commissioner
Komisaris Mohamad Yusuf Permana Commissioner
Komisaris Fadlansyah Lubis Commissioner
Komisaris Robertus Billitea Commissioner
31 Desember/December 2024
Direksi Board of Directors
Direktur Utama Royke Tumilaar President Director (CEO)
Wakil Direktur Utama Putrama Wahju Setyawan Vice President Director
Direktur Finance Novita Widya Anggraini Managing Director - Finance (CFO)
Direktur Wholesale Managing Director - Wholesale
& International Banking Agung Prabowo & International Banking
Direktur Enterprise & Commercial Managing Director -
Banking I Made Sukajaya Enterprise & Commercial Banking
Direktur Risk Management David Pirzada Managing Director - Risk Management
Direktur Institutional Banking Munadi Herlambang1) Managing Director - Institutional Banking
Direktur Network & Managing Director - Network &
Services Ronny Venir Services
Direktur Digital & Integrated Managing Director - Digital & Integrated
Transaction Banking Hussein Paolo Kartadjoemena Transaction Banking
Direktur Retail Banking Corina Leyla Karnalies Managing Director - Retail Banking
Direktur Technology & Operations Toto Prasetio Managing Director - Technology & Operation
Direktur Human Capital & Managing Director - Human Capital &
Compliance Mucharom Compliance
31 Desember/December 2024
Komite Audit*) Audit Committee*)
Ketua Asmawi Syam Chairman
Anggota Sigit Widyawan Member
Anggota Iman Sugema Member
Anggota Human Brillianto Member
Anggota Suhendi Muharam Member
1. Efektif setelah mendapatkan persetujuan dari Otoritas Jasa Keuangan (OJK) 1. Effectively after the issuance of approval from Financial Service Authority
*) Pembentukan Komite Audit Bank telah dilakukan sesuai dengan peraturan OJK No. *) The formation of Audit Committee is in accordance with Financial Service Authority
55/POJK.04/2015 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite rule No. 55/POJK.04/2015 regarding the Establishment and Guidelines for the
Audit. Work Implementation of the Audit Committee.
Halaman - 17 - Page
1228 Transforming the Future, Empowering Indonesia
Page 628
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
i. Organisasi dan Struktur Manajemen i. Organizational and Management Structure
(lanjutan) (continued)
31 Desember/December 2023
Dewan Komisaris Board of Commissioners
Komisaris Utama/ President Commissioner/
Komisaris Independen Pradjoto1) Independent Commissioner
Wakil Komisaris Utama Vice President Commissioner/
Komisaris Independen Pahala Nugraha Mansury2) Independent Commissioner
Komisaris Independen Sigit Widyawan Independent Commissioner
Komisaris Independen Asmawi Syam Independent Commissioner
Komisaris Independen Septian Hario Seto Independent Commissioner
Komisaris Independen Iman Sugema Independent Commissioner
Komisaris Independen Erwin Rijanto Slamet Independent Commissioner
Komisaris Askolani Commissioner
Komisaris Susyanto3) Commissioner
Komisaris Fadlansyah Lubis Commissioner
Komisaris Robertus Billitea4) Commissioner
31 Desember/December 2023
Direksi Board of Directors
Direktur Utama Royke Tumilaar President Director (CEO)
Wakil Direktur Utama Adi Sulistyowati5) Vice President Director
Direktur Finance Novita Widya Anggraini Managing Director - Finance (CFO)
Direktur Wholesale Managing Director - Wholesale
& International Banking Silvano Winston Rumantir6) & International Banking
Direktur Enterprise & Commercial Managing Director -
Banking Sis Apik Wijayanto7) Enterprise & Commercial Banking
Direktur Risk Management David Pirzada Managing Director - Risk Management
Direktur Institutional Banking Muhammad Iqbal8) Managing Director - Institutional Banking
Direktur Network & Managing Director - Network &
Services Ronny Venir Services
Direktur Digital & Integrated Managing Director - Digital & Integrated
Transaction Banking Corina Leyla Karnalies Transaction Banking
Direktur Retail Banking Putrama Wahju Setyawan Managing Director - Retail Banking
Direktur Technology & Operations Toto Prasetio Managing Director - Technology & Operation
Direktur Human Capital & Managing Director - Human Capital &
Compliance Mucharom Compliance
31 Desember/December 2023
Komite Audit*) Audit Committee*)
Ketua Asmawi Syam Chairman
Anggota Sigit Widyawan Member
Anggota Iman Sugema Member
Anggota Human Brillianto Member
Anggota Suhendi Muharam Member
1. Efektif setelah mendapatkan persetujuan dari Otoritas Jasa Keuangan (OJK) 1. Effectively after the issuance of approval from Financial Service Authority
2. Efektif setelah mendapatkan persetujuan dari Otoritas Jasa Keuangan (OJK) 2. Effectively after the issuance of approval from Financial Service Authority
3. Masa jabatan berakhir pada 4 Maret 2024 3. Effectively term of office ended on 4 March 2024
4. Efektif bergabung sejak 11 Desember 2023 4. Effectively joined since 11 December 2023
5. Masa jabatan berakhir pada 4 Maret 2024 5. Effectively term of office ended on 4 March 2024
6. Masa jabatan berakhir pada 4 Maret 2024 6. Effectively term of office ended on 4 March 2024
7. Masa jabatan berakhir pada 4 Maret 2024 7. Effectively term of office ended on 4 March 2024
8. Masa jabatan berakhir pada 4 Maret 2024 8. Effectively term of office ended on 4 March 2024
*) Pembentukan Komite Audit Bank telah dilakukan sesuai dengan peraturan OJK No. *) The formation of Audit Committee is in accordance with Financial Service Authority
55/POJK.04/2015 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite rule No. 55/POJK.04/2015 regarding the Establishment and Guidelines for the Work
Audit. Implementation of the Audit Committee.
Pada tanggal 31 Desember 2024 dan As of 31 December 2024 and 31 December
31 Desember 2023, Sekretaris Perusahaan 2023, BNI’s Corporate Secretary is Okki
BNI adalah Okki Rushartomo Budiprabowo. Rushartomo Budiprabowo.
Halaman - 18 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1229
Page 629
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
i. Organisasi dan Struktur Manajemen i. Organizational and Management Structure
(lanjutan) (continued)
Jumlah pegawai BNI adalah sebagai berikut The number of employees of BNI is as follows
(tidak diaudit): (unaudited):
Tetap/ Tidak tetap/
Permanent Non-permanent Total
31 Desember 2024 25,327 1,876 27,203 31 December 2024
31 Desember 2023 25,460 2,110 27,570 31 December 2023
Kantor pusat BNI berlokasi di Jl. Jend. BNI’s head office is located at Jl. Jend.
Sudirman Kav. 1, Jakarta. Pada tanggal Sudirman Kav. 1, Jakarta. As of 31 December
31 Desember 2024, BNI memiliki 17 kantor 2024, BNI has 17 regional offices, 197
wilayah, 197 kantor cabang, 1.089 kantor domestic branches, 1,089 sub-branches and
layanan serta 798 outlet lainnya (31 Desember 798 other outlets (31 December 2023: 17
2023: 17 kantor wilayah, 195 kantor cabang, regional offices, 195 domestic branches, 1,090
1.090 kantor layanan serta 820 outlet lainnya) sub-branches and 820 other outlets)
(tidak diaudit). Selain itu, BNI juga memiliki (unaudited). In addition, BNI has a presence in
jaringan di luar negeri melalui 6 kantor cabang overseas through 6 overseas branches located
luar negeri yang berada di pusat keuangan in the global financial center located in
dunia yaitu Singapura, Hong Kong, Tokyo, Singapore, Hong Kong, Tokyo, London, New
London, New York dan Seoul. Di samping itu, York and Seoul. Further than that, BNI also
BNI juga memiliki 3 kantor perwakilan di Osaka has 3 representative offices in Osaka,
Amsterdam, dan Sydney serta 2 Limited Amsterdam, and Sydney and 2 Limited
Purpose Branch di Singapura. Purpose Branch in Singapore.
j. Entitas Anak j. Subsidiaries
BNI mempunyai kepemilikan langsung pada BNI has direct ownership in the following
Entitas Anak berikut: Subsidiaries:
Tahun Mulai
Beroperasi Persentase Kepemilikan/ Total Aset/
Komersial/ Percentage of Ownership Total Assets
Year Started
Nama Perusahaan/ Kegiatan Usaha/ Commercial 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
Company Name Business Activity Operations December 2024 December 2023 December 2024 December 2023
PT BNI Life Insurance Asuransi jiwa/
Life insurance 1997 60.00% 60.00% 26,675,991 24,972,042
PT BNI Multifinance Pembiayaan/
Financing 1983 99.99% 99.99% 6,075,604 3,788,690
PT BNI Sekuritas dan
Entitas Anak/and
Subsidiaries Sekuritas/Securities 1995 75.00% 75.00% 2,052,447 2,383,585
BNI Remittance Ltd. Jasa keuangan/
Financial services 1998 100.00% 100.00% 8,636 11,537
PT Bank Hibank Perbankan/Banking 1993 63.92% 63.92% 17,798,871 14,615,844
PT BNI Modal Ventura Permodalan ventura/
Venture capital 2022 99.98% 99.98% 517,251 511,415
Semua Entitas Anak BNI berkedudukan di All of the Subsidiaries of BNI are domiciled in
Jakarta, kecuali BNI Remittance Ltd. Jakarta, except for BNI Remittance Ltd. which
berkedudukan di Hong Kong. is domiciled in Hong Kong.
PT BNI Life Insurance (“BNI Life”) PT BNI Life Insurance (“BNI Life”)
BNI Life pada awalnya didirikan dengan nama BNI Life was originally established under the
PT Asuransi Jiwa BNI Jiwasraya berdasarkan name PT Asuransi Jiwa BNI Jiwasraya based
Akta Notaris No. 24 tanggal 28 November on Notarial Deed No. 24 dated 28 November
1996. Pada tanggal 26 November 2004, 1996. On 26 November 2004, PT Asuransi
PT Asuransi Jiwa BNI Jiwasraya telah Jiwa BNI Jiwasraya changed its name to
mengubah nama menjadi PT BNI Life PT BNI Life Insurance.
Insurance.
Halaman - 19 - Page
1230 Transforming the Future, Empowering Indonesia
Page 630
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
j. Entitas Anak (lanjutan) j. Subsidiaries (continued)
PT BNI Life Insurance (“BNI Life”) (lanjutan) PT BNI Life Insurance (“BNI Life”)
(continued)
Sesuai dengan pasal 3 Anggaran Dasar BNI In accordance with Article 3 of BNI Life’s
Life, ruang lingkup kegiatan BNI Life adalah Articles of Association, the scope of BNI Life’s
menjalankan usaha-usaha dalam bidang activities is to engage in life insurance
asuransi jiwa termasuk usaha asuransi jiwa business including life insurance business
dengan prinsip syariah. BNI Life memperoleh under sharia principle. BNI Life obtained its
izin usaha sebagai perusahaan asuransi operating license as a life insurance company
jiwa berdasarkan Keputusan Menteri based on the Minister of Finance of the
Keuangan Republik Indonesia No. Kep- Republic of Indonesia Decree No. Kep-
305/KMK.017/1997 tanggal 7 Juli 1997. 305/KMK.017/1997 dated 7 July 1997.
Kantor pusat BNI Life berlokasi di Centennial BNI Life’s head office is located in Centennial
Tower, Lantai 9, 10, dan 11 Jl. Gatot Subroto Tower, 9th,10th, and 11th floor Jl. Gatot Subroto
Kav. 24-25, Jakarta 12930. Pada tanggal Kav. 24-25, Jakarta 12930. As of
31 Desember 2024, BNI Life memiliki 14 31 December 2024, BNI Life has 14 marketing
kantor pemasaran dan 5 kantor pemasaran offices and 5 personal marketing offices
mandiri (31 Desember 2023: 14 kantor (31 December 2023: 14 marketing offices and
pemasaran dan 5 kantor pemasaran mandiri) 5 personal marketing offices) located in
yang tersebar di beberapa kota di Indonesia various cities in Indonesia (unaudited) and
(tidak diaudit) dan memiliki karyawan has 897 employees as of 31 December 2024
sebanyak 897 orang pada tanggal (31 December 2023: 722 employees)
31 Desember 2024 (31 Desember 2023: 722 (unaudited).
karyawan) (tidak diaudit).
PT BNI Multifinance (“BNI Multifinance”) PT BNI Multifinance (“BNI Multifinance”)
Sesuai dengan Pasal 3 Anggaran Dasar BNI In accordance with Article 3 of BNI
Multifinance, ruang lingkup kegiatan BNI Multifinance’s Articles of Association, the
Multifinance adalah menjalankan kegiatan scope of the BNI Multifinance’s activities
dalam bidang pembiayaan investasi, involves investment financing, working capital
pembiayaan modal kerja, pembiayaan multi financing, multipurpose financing and
guna dan sewa operasi. operating lease.
Anggaran Dasar BNI Multifinance telah BNI Multifinance’s Articles of Association has
mengalami beberapa kali perubahan. been amended several times. The latest
Perubahan terakhir Anggaran Dasar PT BNI amendment of PT BNI Multifinance’s Articles
Multifinance dilakukan antara lain tentang of Association was made regarding domicile
perubahan tempat kedudukan sesuai dengan changes based on Notarial Deed No. 31 dated
Akta Notaris No. 31 tanggal 24 Juni 2024 dari 24 June 2024 of Notary I Gede Buda
Notaris I Gede Buda Gunamanta, S.H., dan Gunamanta, S.H., and has been approved by
telah mendapat persetujuan dari Menteri the Minister of Laws and Human Rights of the
Hukum dan Hak Asasi Manusia Republik Republic of Indonesia, in its Decision Letter
Indonesia, dengan Surat Keputusan No. AHU- No. AHU-AH.01.03-0167699 dated 3 July
AH.01.03-0167699 tanggal 3 Juli 2024. 2024.
Kantor pusat BNI Multifinance berlokasi di BNI Multifinance head office is located in
Gedung Graha Binakarsa, lantai 11 Lot. E-F Gedung Graha Binakarsa, 11th Lot E-F and
dan lantai 12, Jl. HR Rasuna Said, Kav C-18 12th floor, Jl. HR Rasuna Said, Kav C-18
Kuningan, Jakarta Selatan 12940. Pada Kuningan, South Jakarta 12940. As of 31
tanggal 31 Desember 2024, BNI Multifinance December 2024, BNI Multifinance has 52
memiliki 52 outlet cabang (31 Desember 2023: branches (31 December 2023: 17 branches
17 outlet cabang dan 33 cabang pembantu) and 33 sub-branches) located in various cities
tersebar di beberapa kota di Indonesia (tidak in Indonesia (unaudited) and had 843 and 522
diaudit) dan memiliki 843 dan 522 karyawan employees as of 31 December 2024
masing-masing pada tanggal 31 Desember (unaudited) and 31 December 2023
2024 (tidak diaudit) dan 31 Desember 2023 (unaudited).
(tidak diaudit).
Halaman - 20 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1231
Page 631
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
j. Entitas Anak (lanjutan) j. Subsidiaries (continued)
PT BNI Sekuritas (“BNI Sekuritas”) dan PT BNI Sekuritas (“BNI Sekuritas”) and
Entitas Anak Subsidiary
BNI Sekuritas didirikan berdasarkan Akta BNI Sekuritas was established by virtue of
Notaris No. 22 tanggal 12 April 1995 dari Notarial Deed No. 22 dated 12 April 1995 of
Koesbiono Sarmanhadi, S.H., di Jakarta. Akta Koesbiono Sarmanhadi, S.H., in Jakarta. The
tersebut kemudian diubah dengan Akta Notaris deed was amended by Notarial Deed No. 39
No. 39 dari notaris yang sama tanggal 3 Mei dated 3 May 1995 of the same notary. The
1995. Akta pendirian dan perubahannya Deed of Establishment and amendment
disahkan oleh Menteri Kehakiman Republik thereon were approved by the Decision Letter
Indonesia dalam Surat Keputusan of the Minister of Justice of the Republic of
No. C2-6278.HT.01.01.Th.95 tanggal 19 Mei Indonesia No. C2-6278.HT.01.01.Th.95 dated
1995, serta diumumkan dalam Berita Negara 19 May 1995 and was published in the State
Republik Indonesia No. 55, Tambahan Gazette No. 55, Supplement No. 5804 dated
No. 5804 tanggal 11 Juli 1995. 11 July 1995.
Berdasarkan Pasal 3 dari Anggaran Dasar BNI In accordance with Article 3 of BNI Sekuritas’
Sekuritas, ruang lingkup kegiatan usahanya Articles of Association, the scope of its
meliputi perdagangan efek, termasuk di business activities comprises of securities
dalamnya bertindak sebagai penjamin dan trading, including investment underwriting and
penasehat investasi dan kegiatan lain yang advisory investment and other related activities
berhubungan dengan kegiatan tersebut allowed by Financial Service Authority (OJK),
dengan memperhatikan peraturan Otoritas previously the Capital Market and Financial
Jasa Keuangan (OJK), dahulu Badan Institutions Supervisory Agency (Bapepam and
Pengawas Pasar Modal dan Lembaga LK) and other regulations.
Keuangan (Bapepam dan LK) dan peraturan
perundang-undangan lain yang berlaku.
BNI Sekuritas memiliki 99.90% dari jumlah BNI Sekuritas owns 99,90% of the total share
saham PT BNI Asset Management (“BNI Asset capital of PT BNI Asset Management (“BNI
Management”), entitas anak yang didirikan Asset Management”), a subsidiary established
tanggal 28 Maret 2011 dan bergerak di bidang on 28 March 2011 and engaged in investment
manajemen dan penasehat investasi. management and advisory activities.
BNI Sekuritas memiliki 100.00% dari jumlah BNI Sekuritas owns 100,00% of the total share
saham BNI Securities Pte. Ltd. (“BSPL”) yang capital of BNI Securities Pte. Ltd. (“BSPL”)
didirikan pada tanggal 22 Maret 2021 dan which was established on 22 March 2021 and
telah mendapat izin dari Monetary Authority had obtained licensed issued by Monetary
Singapore (MAS) pada tanggal 8 Desember Authority Singapore (MAS) on 8 December
2021. 2021.
Kantor pusat BNI Sekuritas berlokasi di BNI Sekuritas’ head office is located in
Sudirman Plaza Indofood Tower, lantai 16, Sudirman Plaza Indofood Tower, 16th floor,
Jl. Jenderal Sudirman Kav. 76-78, Jakarta Jl. Jenderal Sudirman Kav. 76-78, Jakarta
12910, Indonesia. Pada tanggal 31 Desember 12910, Indonesia. As of 30 December 2024,
2024, Perusahaan memiliki 16 outlet cabang the Company has 16 outlets located in various
yang tersebar di beberapa kota di Indonesia cities in Indonesia (2023: 19 outlets)
(2023: 19 outlet cabang) (tidak diaudit). BNI (unaudited). BNI Sekuritas has 346 and 286
Sekuritas memiliki karyawan tetap sebanyak permanent employees as of 31 December
346 dan 286 orang masing-masing pada 2024 and 31 December 2023, respectively
tanggal 30 Desember 2024 dan 31 Desember (unaudited).
2023 (tidak diaudit).
Halaman - 21 - Page
1232 Transforming the Future, Empowering Indonesia
Page 632
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
j. Entitas Anak (lanjutan) j. Subsidiaries (continued)
BNI Remittance Ltd. (dahulu BNI BNI Remittance Ltd. (formerly BNI
Nakertrans) Nakertrans)
BNI Remittance Ltd. telah menambah On 11 June 2009, BNI Remittance Ltd.
modalnya sebesar HKD7.434.944 (nilai penuh) increased its capital by HKD7,434,944 (full
setara dengan Rp10.000 pada tanggal 11 Juni amount) equivalent to Rp10,000, which was
2009 yang dicatat menggunakan metode recorded using the cost method. The main
biaya. Kantor pusat BNI Remittance Ltd. office of BNI Remittance Ltd. is located in
berada di Causeway Bay, Hong Kong dan Causeway Bay, Hong Kong and has 6 and 6
memiliki karyawan sebanyak 6 dan 6 orang employees as of 31 December 2024 and
pada tanggal 31 Desember 2024 dan 31 31 December 2023, respectively (unaudited).
Desember 2023 (tidak diaudit).
PT Bank Hibank Indonesia (dahulu PT Bank PT Bank Hibank Indonesia (formerly
Mayora) PT Bank Mayora)
PT Bank Mayora didirikan pada tahun 1993 PT Bank Mayora was established in 1993
berdasarkan Akta No. 14 tanggal 25 Februari based on Notarial Deed No. 14 dated 25
1993 dari Dr. Widjojo Wilami, S.H., notaris di February 1993 of Dr. Widjojo Wilami, S.H.,
Jakarta. Akta pendirian ini telah mendapat public notary in Jakarta. The Deed of
pengesahan dari Menteri Kehakiman Republik Establishment was approved by the Minister of
Indonesia melalui Surat Keputusannya No. C2- Justice of the Republic of Indonesia in his
108.HT.01.01.Th.1993 tanggal 10 April 1993 Decision Letter No. C2-108.HT.01.01.Th.1993
serta diumumkan dalam Berita Negara dated 10 April 1993 and published in the State
Republik Indonesia No. 44, tanggal 2 Juni Gazette of the Republic of Indonesia No. 44
1993, Tambahan No. 2457. Anggaran Dasar dated 2 June 1993, Supplement No. 2457.
PT Bank Mayora telah mengalami beberapa Bank Mayora’s Articles of Association has
kali perubahan. Perubahan terakhir Anggaran been amended several times. The latest
Dasar PT Bank Mayora dilakukan antara lain amendment of PT Bank Mayora’s Articles of
tentang perubahan penamaan perseroan Association was made regarding change its
menjadi PT Bank Hibank Indonesia sesuai name to PT Bank Hibank Indonesia based on
dengan Akta Notaris No. 42 tanggal Notarial Deed No. 42 dated 11 April 2023 of
11 April 2023 dari Jose Dima Satria, SH., Notary Jose Dima Satria, SH., M.KN. and has
M.KN. dan telah mendapat persetujuan dari been approved by the Minister of Laws and
Menteri Hukum dan Hak Asasi Manusia Human Rights of the Republic of Indonesia, in
Republik Indonesia, dengan Surat Keputusan its Decision Letter No. AHU-
No. AHU-0022392.AH.01.02 tanggal 14 April 0022392.AH.01.02 dated 14 April 2023.
2023.
PT Bank Hibank Indonesia tergabung dalam PT Bank Hibank Indonesia incorporated in the
Kelompok Usaha Bank (KUB) BNI BNI Bank Business Group (KUB) as an
sebagaimana penegasan terhadap rencana affirmation of the plan to establish a BNI KUB
pembentukan KUB BNI yang disampaikan oleh by the Financial Services Authority (OJK)
Otoritas Jasa Keuangan cfm. Surat OJK confirmed by OJK Letter No. S-83/PB.31/2022
No. S-83/PB.31/2022 tanggal 23 Mei 2022 dan dated 23 May 2022 and became a Financial
menjadi bagian dari anggota Lembaga Jasa Services Institution member of the BNI
Keuangan Konglomerasi Keuangan BNI Financial Conglomerate as recorded in the
sebagaimana telah dicatat dalam administrasi OJK supervision administration confirmed by
pengawasan OJK cfm. Surat OJK OJK Letter No. S-88/PB.31/2022 dated 9 June
No. S-88/PB.31/2022 tanggal 9 Juni 2022. 2022.
Sesuai dengan Surat Keputusan Bank In accordance with the Decree of Bank
Indonesia No. 15/5/KEP.DpG/2013 tanggal Indonesia No. 15/5/KEP.DpG/2013 dated
7 Mei 2013, Bank memperoleh peningkatan 7 May 2013, the Bank was authorised to
status menjadi Bank Devisa. operate as a Foreign Exchange Bank.
Halaman - 22 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1233
Page 633
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
j. Entitas Anak (lanjutan) j. Subsidiaries (continued)
PT Bank Hibank Indonesia (dahulu PT Bank PT Bank Hibank Indonesia (formerly
Mayora) (lanjutan) PT Bank Mayora) (continued)
Kantor pusat PT Bank Hibank Indonesia PT Bank Hibank Indonesia head office is
berlokasi di Jakarta dengan alamat di Rajawali located in Jakarta, Rajawali Place Lantai 22-
Place Lantai 22-23, Jl. H. R. Rasuna Said No. 23, Jl. H. R. Rasuna Said No. Kav. B, RW.4,
Kav. B, RW.4, Setia Budi, Kecamatan Setia Budi, Kecamatan Setiabudi, Kota Jakarta
Setiabudi, Kota Jakarta Selatan, Daerah Selatan, Daerah Khusus Ibukota Jakarta
Khusus Ibukota Jakarta 12910. Pada tanggal 12910. As of 31 December 2024, Hibank has 4
31 Desember 2024, Hibank memiliki 4 kantor branches, 20 sub-branches and 1 other outlets
cabang, 20 kantor cabang pembantu dan 1 KP (unaudited) (31 December 2023: 3 branches,
non operasional (tidak diaudit) 28 sub-branches, and 1 other outlets) and has
(31 Desember 2023: 3 kantor cabang, 28 559 employees as of
kantor cabang pembantu, dan 1 KP non 31 December 2024 (31 December 2023: 676
operasional) serta memiliki karyawan employees) (unaudited).
sebanyak 559 orang pada tanggal 31
Desember 2024 (31 Desember 2023: 676
orang) (tidak diaudit).
PT BNI Modal Ventura (‘’BNI Ventures’’) PT BNI Modal Ventura (‘’BNI Ventures’’)
BNI Ventures didirikan pada tahun 2022 BNI Ventures was established in 2022 based
berdasarkan Akta No. 17 tanggal 12 April 2022 on Deed No. 17 dated 12 April 2022 from
dari Ariani L. Rachim, notaris di Jakarta. Akta Ariani L. Rachim, a notary in Jakarta. This
pendirian ini telah mendapatkan pengesahan deed of establishment has been approved by
dari Menteri Hukum dan Hak Asasi Manusia the Minister of Law and Human Rights of the
Republik Indonesia yang tertuang dalam Surat Republic of Indonesia as stated in Letter
No. AHU-0027437.AH.01.01.TAHUN 2022 No. AHU-0027437.AH.01.01.TAHUN 2022
tanggal 19 April 2022 serta diumumkan dalam dated 19 April 2022 and announced in the
Berita Negara Republik Indonesia No. 032 State Gazette of the Republic of Indonesia No.
Tambahan Berita Negara RI No. 014450 032 Supplement to the State Gazette of the
tanggal 22 April 2022. Republic of Indonesia No. 014450 dated
22 April 2022.
Berdasarkan pasal 3 dari Anggaran Dasar BNI Based on article 3 of the Articles of
Ventures, ruang lingkup kegiatan usahanya Association of BNI Ventures, the scope of its
mencakup usaha modal ventura yang business activities includes conventional
diselenggarakan secara konvensional, dengan venture capital ventures, with business
kegiatan usaha meliputi penyertaan saham activities including equity participation, equity
(equity participation), penyertaan melalui participation through the purchase of bonds
pembelian obligasi (quasi equity participation), (quasi equity participation), financing through
pembiayaan melalui pembelian surat utang the purchase of issued debt securities by
yang diterbitkan pasangan usaha pada tahap business partners at the initial startup stage
rintisan awal (startup) dan/atau and/or business development, and/or
pengembangan usaha, dan/atau pembiayaan productive business financing. In carrying out
usaha produktif. Dalam melakukan kegiatan its business activities, the BNI Ventures can
usahanya, BNI Ventures dapat mengelola manage venture funds. In addition to venture
dana ventura. Selain usaha modal ventura, capital businesses, BNI Ventures can also
BNI Ventures juga dapat menyelenggarakan carry out other business activities, namely fee-
kegiatan usaha lain yaitu kegiatan jasa based service activities and/or other business
berbasis fee dan/atau kegiatan usaha lain activities with the approval of the Financial
dengan persetujuan Otoritas Jasa Keuangan Services Authority (OJK). BNI Ventures has
(OJK). BNI Ventures telah mendapatkan izin obtained a business license from OJK on
usaha dari OJK pada tanggal 27 Januari 2023. 27 January 2023.
Halaman - 23 - Page
1234 Transforming the Future, Empowering Indonesia
Page 634
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
j. Entitas Anak (lanjutan) j. Subsidiaries (continued)
PT BNI Modal Ventura (‘’BNI Ventures’’) PT BNI Modal Ventura (‘’BNI Ventures’’)
(lanjutan) (continued)
Anggaran Dasar BNI Ventures mengalami The Articles of Association of BNI Ventures
perubahan pada Juni 2024, terkait pasal 12 has been amended in June 2024, regarding
ayat 5 dan pasal 15 ayat 5 tentang Perubahan article 12 paragraph 5 and article 15
Masa Jabatan Direksi dan Dewan Komisaris paragraph 5 about the Change of Term of
yang tertuang dalam Pernyataan Keputusan Office for the Board of Directors and the Board
Pemegang Saham di luar Rapat Umum of Commissioners as stated in the
Pemegang Saham Luar Biasa No. 6 tanggal Shareholders' Decision Statement outside the
21 Juni 2024, yang dibuat di hadapan Extraordinary General Shareholders’ Meeting
Fifidiana, S.H., S.S., M.Kn., di Jakarta Pusat, No. 6 on 21 June 2024, of Fifidiana, S.H., S.S.,
yang telah diterima dan dicatat oleh Menteri M.Kn., in Central Jakarta, which has been
Hukum dan Hak Asasi Manusia Republik received and recorded by the Minister of Laws
Indonesia dengan Surat Nomor AHU- and Human Rights of the Republic of
AH.01.03-0154217 tanggal 24 Juni 2024. Indonesia with Letter Number AHU-AH.01.03-
0154217 on 24 June 2024.
Anggaran Dasar terakhir mengalami The most recent amendment to the Articles of
perubahan pada Juli 2024, terkait dengan Association occurred in July 2024, related to
Perubahan terhadap pasal 3 dan pasal 13 ayat changes to article 3 and article 13 paragraph 4
4 huruf b angka 4 yang mengatur tentang letter b number 4, which regulate the purpose
maksud dan tujuan serta kegiatan Perusahaan and objectives as well as the activities of the
dan tugas, wewenang, dan kewajiban Direksi Company, and the duties, authorities, and
yang tertuang dalam Akta Notaris No. 5 obligations of the Board of Directors, as stated
tanggal 8 Juli 2024 oleh Fifidiana, S.H., S.S., in Notarial Deed No. 5 dated 8 July 2024, by
M.Kn., di Jakarta. Perubahan ini mendapatkan Fifidiana, S.H., S.S., M.Kn., in Jakarta. This
persetujuan dari Menteri Hukum dan Hak amendment received approval from the
Asasi Manusia Republik Indonesia dengan Minister of Law and Human Rights of the
Surat Nomor AHU 0041133.AH.01.02.TAHUN Republic of Indonesia with Letter Number AHU
2024 tanggal 9 Juli 2024 serta telah diterima 0041133.AH.01.02.YEAR 2024 dated 9 July
dan dicatat oleh Menteri Hukum dan Hak Asasi 2024, and has been received and recorded by
Manusia Republik Indonesia dengan Surat the Minister of Laws and Human Rights of the
Nomor AHU-AH.01.03-0169933 tanggal 9 Juli Republic of Indonesia with Letter Number
2024. AHU-AH.01.03-0169933 dated 9 July 2024.
Kantor pusat BNI Ventures berlokasi di Jakarta BNI Ventures head office is located in Jakarta,
dengan alamat di Menara BNI Pejompongan, at BNI Pejompongan Tower, 2th floor,
Lantai 2, Jl. Pejompongan Raya No. 7, Jl. Pejompongan Raya No. 7, Bendungan Hilir,
Bendungan Hilir, Tanah Abang, Jakarta 10210. Tanah Abang, Jakarta 10210. BNI Ventures
BNI Ventures memiliki karyawan sebanyak 17 had 17 employees and 12 employees as of
orang dan 12 orang masing-masing pada 31 December 2024 and 31 December 2023
tanggal 31 Desember 2024 dan 31 Desember (unaudited).
2023 (tidak diaudit).
k. Entitas Asosiasi k. Associates
PT Bank Syariah Indonesia Tbk PT Bank Syariah Indonesia Tbk
BNI Syariah didirikan dengan Akta Pendirian BNI Syariah was established based on
No. 160 tanggal 22 Maret 2010 yang dibuat di Establishment Deed No. 160 dated 22 March
hadapan Aulia Taufani, S.H., sebagai 2010 which was notarised by Aulia Taufani,
Pengganti Sutjipto, S.H., notaris di Jakarta. S.H., as the substitute of Sutjipto, S.H., notary
Akta Pendirian tersebut telah memperoleh in Jakarta. The Establishment Deed was
pengesahan dari Menteri Hukum dan Hak approved by the Ministry of Laws and Human
Asasi Manusia Republik Indonesia melalui Rights of the Republic of Indonesia through
Surat No. AHU-15574.AH.01.01.Tahun 2010 Letter No. AHU-15574.AH.01.01.Year 2010
tanggal 25 Maret 2010. dated 25 March 2010.
Halaman - 24 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1235
Page 635
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
k. Entitas Asosiasi (lanjutan) k. Associates (continued)
PT Bank Syariah Indonesia Tbk (lanjutan) PT Bank Syariah Indonesia Tbk (continued)
Sejak tanggal 1 Februari 2021, BNI Syariah Since 1 February 2021, BNI Syariah has
telah resmi bergabung ke Bank Syariah officially joined Bank Syariah Indonesia as
Indonesia sesuai persetujuan Otoritas Jasa approved by The Financial Service Authority
Keuangan (OJK) Pasar Modal melalui surat (OJK) Capital Market through letter No.
No. S-289/D.04/2020 tertanggal 11 Desember S-289/D.04/2020 dated 11 December 2020 as
2020 serta melalui surat OJK Perbankan No. well as through OJK Perbankan through letter
4/KDK.03/2021 tanggal 27 Januari 2021. No. 4/KDK.03/2021 dated 27 January 2021.
Dengan bergabungnya BNI Syariah ke Bank By joining BNI Syariah to Bank Syariah
Syariah Indonesia, maka pengendalian BNI Indonesia, BNI's control of BNI Syariah has
terhadap BNI Syariah telah berakhir dan tidak ended and there is no consolidation of the
dilakukan konsolidasi atas laporan keuangan financial statements of Bank Syariah Indonesia
Bank Syariah Indonesia pada laporan in the consolidated financial statements of BNI
keuangan konsolidasian BNI dan Entitas and its Subsidiaries.
Anak.
Sejak 1 Februari 2021, Penyertaan BNI Since 1 February 2021, BNI's participation in
terhadap Bank Syariah Indonesia dianggap Bank Syariah Indonesia is considered as
sebagai penyertaan terhadap perusahaan participation in associated companies with
asosiasi dengan pengaruh signifikan yang significant influence which is recorded using
dicatat menggunakan metode ekuitas. the equity method.
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL INFORMATION
Laporan keuangan konsolidasian interim BNI dan The interim consolidated financial statements of
Entitas Anak (“Grup”) ini diselesaikan dan BNI and its Subsidiaries (“Group”) were completed
diotorisasi untuk terbit oleh Direksi pada tanggal and authorised for issuance by the Board of
22 Januari 2025. Directors on 22 January 2025.
Kebijakan akuntansi material yang diterapkan The material accounting policies adopted in
dalam penyusunan laporan keuangan preparing the interim consolidated financial
konsolidasian interim BNI dan Entitas Anak statements of BNI and Subsidiaries (“Group”) are
(“Grup”) adalah seperti dijabarkan dibawah ini: set out below:
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the consolidated
konsolidasian financial statements
Berikut ini adalah ikhtisar kebijakan akuntansi Presented below are the summary of material
material yang diterapkan dalam penyusunan accounting policies applied in the preparation
laporan keuangan konsolidasian Grup yang of the consolidated financial statements of the
disusun berdasarkan Standar Akuntansi Group in accordance with Indonesian Financial
Keuangan di Indonesia yang mencakup Accounting Standards which comprise of
Pernyataan Standar Akuntansi Keuangan Statements of Financial Accounting Standards
("PSAK") dan Interpretasi Standar Akuntansi ("SFAS") and Interpretation of Financial
Keuangan ("ISAK") yang diterbitkan oleh Accounting Standards (“ISFAS”) issued by
Ikatan Akuntan Indonesia dan Peraturan Institute of Indonesian Chartered Accountant
Badan Pengawas Pasar Modal dan Lembaga and the Capital Market and Financial
Keuangan ("BAPEPAM-LK") No. VIII.G.7 Institution Supervisory Agency ("BAPEPAM-
tentang Penyajian dan Pengungkapan LK")’s Regulation No. VIII.G.7 regarding the
Laporan Keuangan Emiten atau Perusahaan Presentations and Disclosures of Financial
Publik, yang terlampir dalam surat keputusan Statements of Listed Entity, enclosed in the
No. KEP-347/BL/2012. Peraturan tersebut decision letter No. KEP-347/BL/2012. The
sekarang merupakan regulasi dari Otoritas regulation is now a regulation under
Jasa Keuangan ("OJK"). Indonesian Financial Services Authority
("OJK").
Halaman - 25 - Page
1236 Transforming the Future, Empowering Indonesia
Page 636
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the consolidated
konsolidasian (lanjutan) financial statements (continued)
Laporan keuangan konsolidasian disusun The consolidated financial statements are
sesuai dengan PSAK 201, “Penyajian prepared in accordance with SFAS 201,
Laporan Keuangan”. “Presentation of Financial Statements”.
Laporan keuangan konsolidasian telah The consolidated financial statements have
disajikan berdasarkan konsep harga been prepared on a historical cost basis, as
perolehan, yang dimodifikasi oleh revaluasi modified by revaluation of land and buildings,
tanah dan bangunan, aset keuangan yang financial assets at fair value through other
diukur pada nilai wajar melalui penghasilan comprehensive income, and financial assets
komprehensif lain dan aset dan liabilitas and liabilities (including derivative instruments)
keuangan (termasuk instrumen derivatif) yang at fair value through profit or loss, and under
diukur pada nilai wajar melalui laba rugi, the accrual basis of accounting, except for
serta disusun dengan dasar akrual, kecuali consolidated statements of cash flows.
laporan arus kas konsolidasian.
Laporan arus kas konsolidasian disusun The consolidated statements of cash flows are
dengan menggunakan metode langsung prepared in the direct method with cash flows
dengan mengelompokkan arus kas dalam classified into operating, investing and
aktivitas operasi, investasi dan pendanaan. financing activities. Cash and cash equivalents
Kas dan setara kas terdiri dari kas, giro pada consist of cash, current accounts with Bank
Bank Indonesia dan giro pada bank lain, Indonesia and current accounts with other
penempatan pada bank lain dan Sertifikat banks, placements with other banks and
Bank Indonesia yang jatuh tempo dalam Certificates of Bank Indonesia maturing within
waktu 3 bulan atau kurang sejak tanggal 3 months from the date of acquisition, and
perolehan, sepanjang tidak digunakan which are not pledged as collateral for
sebagai jaminan atas pinjaman yang diterima borrowings nor restricted.
serta tidak dibatasi penggunaannya.
Pos-pos dalam penghasilan komprehensif Items within other comprehensive income are
lainnya disajikan terpisah antara akun-akun classified separately, between accounts which
yang akan direklasifikasikan ke laba rugi dan will be reclassified to profit or loss and which
akun-akun yang tidak akan direklasifikasikan will not be reclassified to profit or loss.
ke laba rugi.
Mata uang pelaporan yang digunakan dalam The reporting currency used for the
laporan keuangan konsolidasian adalah mata consolidated financial statements is the
uang Rupiah (Rp). Angka-angka yang Indonesian Rupiah (Rp). Unless otherwise
disajikan dalam laporan keuangan stated, all figures presented in the
konsolidasian, kecuali bila dinyatakan secara consolidated financial statements are rounded
khusus, adalah dibulatkan dalam jutaan off to millions of Rupiah.
Rupiah.
b. Perubahan Pernyataan Standar Akuntansi b. Changes to Statements of Financial
Keuangan dan Interpretasi Standar Accounting Standards and Interpretations
Akuntansi Keuangan of Statements of Financial Accounting
Standards
Berikut ini adalah standar akuntansi The followings are financial accounting
keuangan, perubahan dan interpretasi standard, amendments and interpretation of
standar akuntansi keuangan yang berlaku financial accounting standard which become
efektif sejak 1 Januari 2024. effective starting 1 January 2024.
• Amendemen PSAK 116: “Sewa” terkait • Amendment of SFAS 116: “Leases”
liabilitas sewa pada transaksi jual dan regarding lease liabilities in sale-and-
sewa-balik; dan lease back transactions; and
• Amendemen PSAK 201: “Penyajian • Amendment of SFAS 201: “Presentation
Laporan Keuangan” terkait liabilitas of Financial Statements” regarding long-
jangka panjang dengan kovenan. term liabilities with the covenant.
Halaman - 26 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1237
Page 637
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
b. Perubahan Pernyataan Standar Akuntansi b. Changes to Statements of Financial
Keuangan dan Interpretasi Standar Accounting Standards and Interpretations
Akuntansi Keuangan (lanjutan) of Statements of Financial Accounting
Standards (continued)
Berikut ini adalah standar akuntansi The followings are financial accounting
keuangan, perubahan dan interpretasi standard, amendments and interpretation of
standar akuntansi keuangan yang berlaku financial accounting standard which become
efektif sejak 1 Januari 2025. effective starting 1 January 2025.
• PSAK 117: “Kontrak Asuransi”; • SFAS 117: “Insurance Contract”;
• Amendemen PSAK 117: “Kontrak • Amendment of SFAS 117: “Insurance
Asuransi” terkait Penerapan Awal PSAK Contract” regarding Initial Application of
117 dan PSAK 109 - Informasi Komparatif; SFAS 117 and SFAS 109 - Comparative
dan Information; and
• Amendemen PSAK 221: “Pengaruh • Amendment of SFAS 221: “The Effect of
Perubahan Kurs Valuta Asing” terkait Changes in Foreign Exchange Rates”
kondisi ketika suatu mata uang tidak regarding to conditions when a currency
tertukarkan. is not exchangeable.
PSAK 117: Kontrak Asuransi SFAS 117 “Insurance Contract”
PSAK 117 menetapkan prinsip-prinsip untuk SFAS 117 establishes principles for the
pengakuan, pengukuran, penyajian, dan recognition, measurement, presentation and
pengungkapan kontrak asuransi serta disclosure of insurance contracts and
menggantikan standar kontrak asuransi supersedes the SFAS 104 insurance contracts
PSAK 104 yang berlaku saat ini. standard.
PSAK 117 mencakup beberapa perbedaan SFAS 117 includes some fundamental
mendasar dibandingkan dengan standar differences to current accounting in both
akuntansi kontrak asuransi saat ini dalam hal, insurance contracts in relation, among others,
diantaranya pengukuran, pengakuan laba dan measurement, income recognition and
penyajian kontrak asuransi. Dalam hal presentation insurance contract. In relation to
pengukuran kontrak asuransi, ada tiga model the insurance contract measurement, there are
pengukuran baru yang diperkenalkan di three new measurement models introduced
bawah PSAK 117, yang terdiri dari General under SFAS 117 consisting of General
Measurement Model (GMM), Variable Fee Measurement Model (GMM), Variable Fee
Approach (VFA), and Premium Allocation Approach (VFA), and Premium Allocation
Approach (PAA). Approach (PAA).
Dampak penerapan awal PSAK 117 The impact of initial application of SFAS 117
mencakup hal-hal berikut: include the following:
- Perubahan kebijakan akuntasi sebagai - Changes in accounting policies resulting
dampak dari penerapan PSAK 117 harus from the adoption of SFAS 117 shall apply
diterapkan dengan pendekatan with a full retrospective approach to the
retrospektif penuh sejauh yang dapat extent practicable. The Group adopts both
dilaksanakan. Grup menerapkan the modified retrospective approach and
pendekatan retrospektif yang dimodifikasi the fair value approach when it is
dan pendekatan nilai wajar apabila impracticable to use a full retrospective
pendekatan retrospektif penuh tidak approach in determining transition impact
dapat dilaksanakan dalam menentukan at the SFAS transition date.
jumlah transisi pada tanggal transisi
PSAK.
Halaman - 27 - Page
1238 Transforming the Future, Empowering Indonesia
Page 638
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
b. Perubahan Pernyataan Standar Akuntansi b. Changes to Statements of Financial
Keuangan dan Interpretasi Standar Accounting Standards and Interpretations
Akuntansi Keuangan (lanjutan) of Statements of Financial Accounting
Standards (continued)
PSAK 117: Kontrak Asuransi (lanjutan) SFAS 117 “Insurance Contract” (continued)
Dampak penerapan awal PSAK 117 The impact of initial application of SFAS 117
mencakup hal-hal berikut: (lanjutan) include the following: (continued)
- Standar ini memperkenalkan diskonto - The standard introduces mandatory
wajib atas cadangan kerugian, discounting of loss reserves, higher
transparansi yang lebih tinggi atas transparency of loss-making portfolios due
portofolio merugi yang disebabkan oleh to more granular onerous contract testing,
pengujian kontrak yang lebih rinci, dan and the introduction of risk adjustment for
pengenalan penyesuaian risiko untuk non-financial risk which is similar to the
risiko non-finansial yang serupa dengan Provision of Risk Margin for Adverse
Provision of Risk Margin for Adverse Deviation (PAD) in SFAS 104 for claim
Deviation (PAD) pada liabilitas klaim di liabilities. The standard requires the
PSAK 104. Standar tersebut discount rates to be determined using
mengharuskan tingkat diskonto observable market data based on a risk-
ditentukan menggunakan data pasar free base curve and portfolio specific
yang dapat diobservasi berdasarkan adjustments to reflect the illiquidity of
kurva dasar bebas risiko dan insurance liabilities.
penyesuaian khusus portofolio untuk
mencerminkan tidak likuidnya liabilitas
asuransi.
- PSAK 117 mengharuskan kerugian yang - SFAS 117 requires expected losses over
diharapkan selama masa berlaku kontrak a contract’s lifetime to be reflected at initial
untuk tercermin pada pengakuan awal recognition in the statement of profit or
dalam laporan laba rugi dan laporan loss and the statement of financial position
posisi keuangan sebagai komponen as a loss component.
kerugian.
Grup akan mengadopsi PSAK 117 untuk Group will adopt SFAS 117 for the first time for
pertama kalinya untuk tahun buku mulai 1 the financial year beginning 1 January 2025.
Januari 2025. Saat ini, Grup sedang Currently, Group is in the midst of conducting
melakukan penilaian mendalam mengenai a detailed assessment on the impact to the
dampak terhadap laporan keuangan akibat financial statements on adopting the new
penerapan standar baru ini. Group akan standard. Group will restate the comparative
menyajikan kembali informasi komparatif information based on the transition
berdasarkan pendekatan transisi yang diambil approaches taken on adoption of SFAS 117.
pada saat adopsi PSAK 117.
Halaman - 28 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1239
Page 639
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
b. Perubahan Pernyataan Standar Akuntansi b. Changes to Statements of Financial
Keuangan dan Interpretasi Standar Accounting Standards and Interpretations
Akuntansi Keuangan (lanjutan) of Statements of Financial Accounting
Standards (continued)
PSAK 117: Kontrak Asuransi (lanjutan) SFAS 117 “Insurance Contract” (continued)
Grup telah mengkaji dampak dari standar dan Group has assessed the impact of these new
interpretasi tersebut sebagaimana dijabarkan standards and interpretations as set out below:
di bawah ini:
i. Transisi i. Transition
Grup berencana untuk mengadopsi Group plan to adopt SFAS 117
PSAK 117 secara retrospektif dengan retrospectively by the following applying
menerapkan metode transisi sebagai transition methods:
berikut:
- Pendekatan retrospektif penuh - Full retrospective approach will be
diterapkan pada kontrak asuransi applied to the insurance contracts that
yang dibuat dari tahun 2022 hingga were originated from years 2022 to
2023 sebelum transisi. 2023 prior to transition.
- Pendekatan nilai wajar diterapkan - Fair value approach will be applied to
pada kontrak asuransi tahun 2021 insurance contracts that were
dan sebelumnya. originated from year 2021 and earlier.
Pendekatan transisi untuk reasuransi The transition approaches for reinsurance
akan mengikuti pendekatan yang akan will follow the approaches to be applied
diterapkan untuk bisnis asuransi yang for underlying insurance business.
mendasarinya.
ii. Klasifikasi dan Model Pengukuran ii. Classification and Measurement
models
Suatu kontrak diklasifikasikan sebagai
kontrak asuransi apabila kontrak tersebut A contract is classified as insurance
menerima risiko asuransi yang signifikan contract when it accepts significant
dari pihak lain (pemegang polis) dan insurance risk from another party (the
sepakat untuk memberikan kompensasi policyholder) and agree to compensate
kepada pemegang polis jika suatu the policyholder if a specified uncertain
peristiwa masa depan yang tidak pasti future event (the insured event) adversely
(peristiwa yang diasuransikan) affects the policyholder.
berdampak buruk pada pemegang polis.
Grup mendefinisikan kontrak yang Group defines the contract that have
memiliki risiko asuransi yang signifikan significant insurance risk as insurance
sebagai kontrak asuransi. Selanjutnya, contract. Subsequently, the insurance
kontrak asuransi akan diukur contracts will be measured based on
berdasarkan Group of Contract Group of Contract level using General
menggunakan General Measurement Measurement Model (GMM), Premium
Model (GMM), Premium Allocation Allocation Approach (PAA) or Variable
Approach (PAA) atau Variable Fee Fee Approach (VFA).
Approach (VFA).
Halaman - 29 - Page
1240 Transforming the Future, Empowering Indonesia
Page 640
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
b. Perubahan Pernyataan Standar Akuntansi b. Changes to Statements of Financial
Keuangan dan Interpretasi Standar Accounting Standards and Interpretations
Akuntansi Keuangan (lanjutan) of Statements of Financial Accounting
Standards (continued)
PSAK 117: Kontrak Asuransi (lanjutan) SFAS 117 “Insurance Contract” (continued)
Grup telah mengkaji dampak dari standar dan Group has assessed the impact of these new
interpretasi tersebut sebagaimana dijabarkan standards and interpretations as set out below:
di bawah ini: (lanjutan) (continued)
iii. Unit akun iii. Unit of account
Grup telah menetapkan unit akunnya Group has defined its units of account for
untuk kontrak asuransi yang diterbitkan insurance contracts issued to be align
agar selaras dengan lini bisnis yang with the lines of business that it uses to
digunakannya untuk melapor kepada report to its primary regulator/product
regulator utamanya/spesifikasi specification/others. For reinsurance
produk/lainnya. Untuk kontrak reasuransi contracts held, the unit of account
yang dimiliki, unit akun sesuai dengan corresponds to the legal form of the
bentuk hukum kontrak reasuransi yang reinsurance contract held/type of
dimiliki/jenis kontrak reasuransi/lainnya. reinsurance contract/others.
Manajemen mengidentifikasi adanya Management identified any combination
kombinasi dan pemisahan kontrak and separation of insurance contracts
asuransi di dalam Grup. within the Group.
iv Kontrak yang merugi iv. Onerous contract
Kontrak diakui sebagai kontrak yang Contracts are recognised as onerous if
memberatkan jika diperkirakan akan they are expected to be loss making at
menimbulkan kerugian pada saat inception. Those contracts form their own
dimulainya kontrak. Kontrak-kontrak groups and expected losses are
tersebut membentuk kelompoknya immediately recognized in the statement
sendiri dan kerugian yang diperkirakan of profit or loss. Based on Management’s,
segera diakui dalam laporan laba rugi. assessment there are facts and
Berdasarkan penilaian Manajemen, circumstances which indicate that a
terdapat fakta dan keadaan yang group of insurance contracts has become
mengindikasikan bahwa sekelompok onerous.
kontrak asuransi menjadi merugi.
v. Pengakuan dan penghentian v. Recognition and derecognition
pengakuan
Group has determined that its recognition
Grup telah menetapkan bahwa titik and derecognition points will differ
pengakuan dan penghentian between SFAS 104 and SFAS 117.
pengakuannya akan berbeda antara Under SFAS 117, the Group recognizes a
PSAK 104 dan PSAK 117. Berdasarkan group of insurance contracts from the
PSAK 117, Grup mengakui sekelompok earliest date in between the beginning of
kontrak asuransi sejak tanggal awal the coverage period, the date when the
periode pertanggungan, tanggal jatuh first payment from a policyholder in the
tempo pembayaran pertama dari group becomes due, and when the group
pemegang polis dalam kelompok becomes onerous.
tersebut, dan saat kelompok tersebut
menjadi memberatkan.
Halaman - 30 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1241
Page 641
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
b. Perubahan Pernyataan Standar Akuntansi b. Changes to Statements of Financial
Keuangan dan Interpretasi Standar Accounting Standards and Interpretations
Akuntansi Keuangan (lanjutan) of Statements of Financial Accounting
Standards (continued)
PSAK 117: Kontrak Asuransi (lanjutan) SFAS 117 “Insurance Contract” (continued)
Grup telah mengkaji dampak dari standar dan Group has assessed the impact of these new
interpretasi tersebut sebagaimana dijabarkan standards and interpretations as set out below:
di bawah ini: (lanjutan) (continued)
v. Pengakuan dan penghentian v. Recognition and derecognition
pengakuan (lanjutan) (continued)
Jika terdapat skenario yang If there are any scenarios which indicate
mengindikasikan modifikasi kontrak modification of the insurance contract, the
asuransi, Grup akan menilai lebih lanjut Group will further assess whether it could
apakah hal tersebut dapat menyebabkan lead to derecognition.
penghentian pengakuan.
vi. Penyesuaian risiko vi. Risk adjustment
Penyesuaian risiko dilakukan The risk adjustment is made on the
berdasarkan tingkat diversifikasi atas degree of diversification benefits and
manfaat dan hasil ekspektasi yang expected favorable and unfavorable
menguntungkan dan tidak outcomes in a way that reflects the
menguntungkan dengan cara yang Group’s degree of risk aversion. The risk
mencerminkan tingkat penghindaran adjustment was calculated at the issuing
risiko Grup. Penyesuaian risiko dihitung entity level and then allocated down to
pada tingkat entitas penerbit dan each group of contracts in accordance
kemudian dialokasikan ke setiap with their risk profiles.
kelompok kontrak sesuai dengan profil
risikonya.
vii. Tingkat diskonto vii. Discount rate
Berdasarkan PSAK 117, perubahan Under SFAS 117, the key change is that
utamanya adalah kini tingkat diskonto the discount rate is now explicitly required
secara eksplisit diwajibkan untuk to consider the timing, currency, and
mempertimbangkan waktu, mata uang, liquidity characteristics of the cash flows
dan karakteristik likuiditas arus kas in insurance contracts, which may be
dalam kontrak asuransi, yang mungkin different from the assets supporting those
berbeda dari aset pendukung liabilitas liabilities. Group will use the bottom-up
tersebut. Grup akan menggunakan approach to derive the discount rate for
pendekatan bottom-up untuk the cash flows. Under this approach, the
memperoleh tingkat diskonto arus kas. discount rate is determined as the risk-
Dalam pendekatan ini, tingkat diskonto free yield, adjusted for differences in
ditentukan sebagai hasil bebas risiko, liquidity characteristics between the
disesuaikan dengan perbedaan financial assets used to derive the risk-
karakteristik likuiditas antara aset free yield and the relevant liability cash
keuangan yang digunakan untuk flows (known as an ‘illiquidity premium’).
memperoleh hasil bebas risiko dan arus
kas liabilitas yang relevan (dikenal
sebagai 'premi likuiditas').
Halaman - 31 - Page
1242 Transforming the Future, Empowering Indonesia
Page 642
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
b. Perubahan Pernyataan Standar Akuntansi b. Changes to Statements of Financial
Keuangan dan Interpretasi Standar Accounting Standards and Interpretations
Akuntansi Keuangan (lanjutan) of Statements of Financial Accounting
Standards (continued)
PSAK 117: Kontrak Asuransi (lanjutan) SFAS 117 “Insurance Contract” (continued)
Grup telah mengkaji dampak dari standar dan Group has assessed the impact of these new
interpretasi tersebut sebagaimana dijabarkan standards and interpretations as set out below:
di bawah ini: (lanjutan) (continued)
viii. Alokasi beban viii. Expense allocation
Grup melakukan studi biaya secara Group performs regular expense studies
berkala dan menggunakan and uses judgement to determine the
pertimbangan untuk menentukan sejauh extent to which fixed and variable
mana biaya overhead tetap dan variabel overheads are directly attributable to
dapat diatribusikan secara langsung fulfilling insurance contracts. Certain non-
untuk memenuhi kontrak asuransi. directly attributable expenses were
Beberapa biaya yang tidak dapat previously included within the estimate of
diatribusikan secara langsung future cash flows under SFAS 104, while
sebelumnya dimasukkan dalam estimasi currently these expenses will be excluded
arus kas masa depan berdasarkan from the estimate of future cash flows
PSAK 104, sementara kini biaya under SFAS 117, and instead expensed
tersebut akan dikecualikan dari estimasi as incurred.
arus kas masa depan berdasarkan
PSAK 117, dan sebagai gantinya
dibebankan saat terjadi.
ix. Penyajian dan pengungkapan ix. Presentation and disclosure
Berdasarkan PSAK 117, aset dan Under SFAS 117, assets and liabilities
liabilitas yang terkait dengan kontrak associated with insurance contracts
asuransi yang diterbitkan akan disajikan issued will be presented as insurance
sebagai aset kontrak asuransi dan contract assets and insurance contract
liabilitas kontrak asuransi. Sementara liabilities. Meanwhile, assets and
itu, aset dan liabilitas yang terkait liabilities associated with reinsurance
dengan kontrak reasuransi yang dimiliki contracts held will be presented as
akan disajikan sebagai aset kontrak reinsurance contract assets and
reasuransi dan liabilitas kontrak reinsurance contract liabilities. These
reasuransi. Saldo kontrak asuransi dan insurance and reinsurance contract
reasuransi ini akan terdiri dari liabilitas balances will comprise of the liability for
atas sisa masa pertanggungan (LRC) remaining coverage (LRC) and liability for
dan liabilitas atas kejadian klaim (LIC). incurred claim (LIC).
c. Aset dan liabilitas keuangan c. Financial assets and liabilities
(i) Klasifikasi (i) Classification
Grup mengklasifikasikan aset The Group classifies its financial assets
keuangannya berdasarkan kategori according to the following categories at
sebagai berikut pada saat pengakuan initial recognition:
awal:
• Aset keuangan yang diukur pada nilai • Financial assets measured at fair
wajar melalui laba rugi; value through profit or loss;
• Aset keuangan yang diukur pada nilai • Financial assets measured at fair
wajar melalui penghasilan value through other comprehensive
komprehensif lain; income;
• Aset keuangan yang diukur pada • Financial assets measured at
biaya perolehan diamortisasi. amortised cost.
Halaman - 32 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1243
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PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Aset keuangan diukur pada biaya Financial assets are measured at
perolehan diamortisasi jika memenuhi amortised cost if they meet the following
kondisi sebagai berikut: conditions:
• aset keuangan dikelola dalam model • financial assets are managed in a
bisnis yang bertujuan untuk memiliki business model that aims to have
aset keuangan dalam rangka financial assets in order to obtain
mendapatkan arus kas kontraktual; contractual cash flow; and
dan
• persyaratan kontraktual dari aset • the contractual terms of the financial
keuangan tersebut memberikan hak assets provide rights on a certain date
pada tanggal tertentu atas arus kas for cash flow obtained solely from
yang diperoleh semata dari payment of principal and interest
pembayaran pokok dan bunga (SPPI) (SPPI) on the principal amount owed.
dari jumlah pokok terutang.
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair
melalui penghasilan komprehensif lain value through other comprehensive
jika memenuhi kondisi sebagai berikut: income if they meet the following
conditions:
• Aset keuangan dikelola dalam model • Financial assets are managed in a
bisnis yang bertujuan untuk business model that aims to obtain
mendapatkan arus kas kontraktual contractual cash flow and sell
dan menjual aset keuangan; dan financial assets; and
• Persyaratan kontraktual dari aset • The contractual requirements of the
keuangan tersebut memenuhi kriteria financial assets meet the SPPI
SPPI. criteria.
Pada saat pengakuan awal, Grup dapat At initial recognition, the Group may make
membuat pilihan yang tidak dapat an irrevocable choice to present equity
dibatalkan untuk menyajikan instrumen instruments that are not held for trading at
ekuitas yang bukan dimiliki untuk fair value through other comprehensive
diperdagangkan pada nilai wajar melalui income.
penghasilan komprehensif lain.
Aset keuangan lainnya yang tidak Other financial assets that do not meet the
memenuhi persyaratan untuk requirements to be classified as financial
diklasifikasikan sebagai aset keuangan assets measured at amortised cost or fair
diukur pada biaya perolehan diamortisasi value through other comprehensive
atau nilai wajar melalui penghasilan income, are classified as measured at fair
komprehensif lain, diklasifikasikan sebagai value through profit or loss.
diukur pada nilai wajar melalui laba rugi.
Saat pengakuan awal Grup dapat At initial recognition, the Group can make
membuat penetapan yang tidak dapat an irrevocable determination to measure
dibatalkan untuk mengukur aset yang assets that meet the requirements to be
memenuhi persyaratan untuk diukur pada measured at amortised cost or fair value
biaya perolehan diamortisasi atau nilai through other comprehensive income at
wajar melalui penghasilan komprehensif fair value through profit or loss, if the
lain pada nilai wajar melalui laba rugi, determination eliminates or significantly
apabila penetapan tersebut mengeliminasi reduces the measurement or recognition
atau secara signifikan mengurangi inconsistencies (sometimes referred to as
inkonsistensi pengukuran atau pengakuan "accounting mismatch").
(terkadang disebut sebagai “accounting
mismatch”).
Halaman - 33 - Page
1244 Transforming the Future, Empowering Indonesia
Page 644
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Penilaian model bisnis Evaluation of business models
Model bisnis ditentukan pada level yang The business model is determined at a
mencerminkan bagaimana kelompok aset level that reflects how groups of financial
keuangan dikelola bersama-sama untuk assets are managed together to achieve
mencapai tujuan bisnis tertentu. certain business objectives.
Penilaian model bisnis dilakukan dengan The evaluation of the business model is
mempertimbangkan, tetapi tidak terbatas carried out by considering, but not limited
pada, hal-hal berikut: to, the following:
• Bagaimana kinerja dari model bisnis • How the performance of the business
dan aset keuangan yang dimiliki model and financial assets held in the
dalam model bisnis dievaluasi dan business model are evaluated and
dilaporkan kepada personil reported to the Group's key
manajemen kunci Grup; management personnel;
• Apakah risiko yang memengaruhi • What risks affect the performance of
kinerja dari model bisnis (termasuk the business model (including
aset keuangan yang dimiliki dalam financial assets held in the business
model bisnis) dan khususnya model) and specifically how the
bagaimana cara aset keuangan financial assets are managed; and
tersebut dikelola; dan
• Bagaimana penilaian kinerja • How to evaluate the performance of
pengelola aset keuangan (sebagai managers of financial assets (for
contoh, apakah penilaian kinerja example, whether performance
berdasarkan nilai wajar dari aset yang appraisals are based on the fair value
dikelola atau arus kas kontraktual of the assets being managed or the
yang diperoleh). contractual cash flows obtained).
Aset keuangan yang dimiliki untuk Financial assets held for trading or
diperdagangkan atau dikelola dan managed and which performance
penilaian kinerjanya berdasarkan nilai appraisals based on fair value are
wajar diukur pada nilai wajar melalui laba measured at fair value through profit or
rugi. loss.
Derivatif juga dikategorikan dalam Derivatives are also categorised under
kelompok ini, kecuali derivatif yang this classification, unless they are
ditetapkan sebagai instrumen lindung nilai designated as effective hedging
efektif. instruments.
Penilaian mengenai arus kas Evaluation of contractual cash flows
kontraktual yang diperoleh semata dari obtained solely from payment of
pembayaran pokok dan bunga principal and interest
Untuk tujuan penilaian ini, pokok For the purpose of this evaluation,
didefinisikan sebagai nilai wajar dari aset principal is defined as the fair value of
keuangan pada saat pengakuan awal. financial assets at initial recognition.
Bunga didefinisikan sebagai imbalan Interest is defined as compensation for
untuk nilai waktu atas uang dan risiko the time value of money and credit risk in
kredit terkait jumlah pokok terutang pada relation to the principal amount owed
periode waktu tertentu dan juga risiko dan over a certain period of time and also the
biaya peminjaman standar, dan juga risk and standard borrowing costs, as
margin laba. well as profit margins.
Halaman - 34 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Penilaian mengenai arus kas Evaluation of contractual cash flows
kontraktual yang diperoleh semata dari obtained solely from payment of
pembayaran pokok dan bunga (lanjutan) principal and interest (continued)
Penilaian mengenai arus kas kontraktual An assessment of contractual cash flows
yang diperoleh semata dari pembayaran obtained solely from principal and
pokok dan bunga dilakukan dengan interest payments is made by considering
mempertimbangkan persyaratan contractual terms, including whether
kontraktual, termasuk apakah aset financial assets contain contractual terms
keuangan mengandung persyaratan that can change the timing or amount of
kontraktual yang dapat mengubah waktu contractual cash flows. In assessing, the
atau jumlah arus kas kontraktual. Group considers:
Dalam melakukan penilaian, Grup
mempertimbangkan:
• Peristiwa kontinjensi yang akan • Contingency events that will change
mengubah waktu atau jumlah arus the timing or amount of contractual
kas kontraktual; cash flow;
• Fitur leverage; • Leverage feature;
• Persyaratan pembayaran di muka dan • Terms of advance payment and
perpanjangan kontraktual; contractual extension;
• Persyaratan mengenai klaim yang • Requirements regarding limited
terbatas atas arus kas yang berasal claims for cash flows from specific
dari aset spesifik; dan assets; and
• Fitur yang dapat mengubah nilai • Features that can change the time
waktu dari elemen uang. value of money element.
Liabilitas keuangan diklasifikasikan ke Financial liabilities are classified into the
dalam kategori sebagai berikut pada saat following categories at initial recognition:
pengakuan awal:
• Liabilitas keuangan yang diukur pada • Financial liabilities at fair value
nilai wajar melalui laporan laba rugi, through profit or loss, which has 2
yang memiliki 2 (dua) sub-klasifikasi, (two) sub-classifications, i.e. those
yaitu liabilitas keuangan yang designated as such upon initial
ditetapkan demikian pada saat recognition and those classified as
pengakuan awal dan liabilitas held for trading;
keuangan yang telah diklasifikasikan
dalam kelompok diperdagangkan;
• Liabilitas keuangan lain. • Other financial liabilities.
Liabilitas keuangan lainnya Other financial liabilities pertain to
merupakan liabilitas keuangan yang financial liabilities that are not held for
tidak dimiliki untuk dijual atau trading nor designated as at fair value
ditentukan sebagai nilai wajar melalui through profit or loss upon recognition
laba rugi saat pengakuan liabilitas. of the liability.
Halaman - 35 - Page
1246 Transforming the Future, Empowering Indonesia
Page 646
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Golongan
Kategori yang didefinisikan (ditentukan oleh Grup)/
oleh PSAK 109/ Class Subgolongan/
Category as defined by SFAS 109 (as determined by the Group) Subclasses
Efek-efek/Marketable securities
Aset keuangan yang diukur Obligasi Pemerintah/Government Bonds
pada nilai wajar melalui laba
rugi/Financial assets at fair Tagihan derivatif - tidak terkait lindung nilai/Derivative receivables -
value through profit or loss non hedging related
Penyertaan saham/Equity Investment
Kas/Cash Kas pada vendor/Cash in vendor
Giro pada Bank Indonesia/Current accounts with Bank Indonesia
Giro pada bank lain/Current accounts with other banks
Penempatan pada bank lain dan Bank Indonesia/Placements with
other banks and Bank Indonesia
Efek-efek yang dibeli dengan janji dijual kembali/Securities purchased
under agreements to resell
Wesel ekspor dan tagihan lainnya/Bills and other receivables
Tagihan akseptasi/Acceptance receivables
Aset keuangan yang diukur
pada biaya perolehan yang Pinjaman yang diberikan/Loans
Aset keuangan/
Financial assets diamortisasi/Financial assets Piutang lain-lain/Other
at amortised cost receivables
Piutang bunga/Interest
receivables
Lain-lain/Others
Aset lain-lain/Other assets
Piutang terkait transaksi ATM/
Receivables related to ATM
transactions
Piutang premi asuransi/
Insurance premium receivables
Efek-efek/Marketable securities
Obligasi Pemerintah/Government Bonds
Aset keuangan yang diukur Efek-efek/Marketable securities
pada nilai wajar melalui
Obligasi Pemerintah/Government Bonds
penghasilan komprehensif
lain/Financial assets at fair
value through other Penyertaan saham/Equity investments
comprehensive income
Halaman - 36 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1247
Page 647
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Golongan
Kategori yang didefinisikan (ditentukan oleh Grup)/
oleh PSAK 109/ Class Subgolongan/
Category as defined by SFAS 109 (as determined by the Group) Subclasses
Liabilitas keuangan yang
diukur pada nilai wajar
Liabilitas derivatif - tidak terkait lindung nilai/Derivative payables - non
melalui laba rugi/Financial
hedging related
liabilities at fair value through
profit or loss
Liabilitas segera/Obligation due immediately
Simpanan nasabah/Deposits from customers
Simpanan dari bank lain/Deposits from other banks
Efek-efek yang dijual dengan janji dibeli kembali/Securities sold under
agreements to repurchase
Liabilitas akseptasi/Acceptance payables
Liabilitas
keuangan/ Beban yang masih harus dibayar/Accrued expenses
Financial Liabilitas keuangan yang Setoran jaminan/Security
liabilities diukur dengan biaya deposit
perolehan diamortisasi/ Utang bunga/Interest payable
Financial liabilities at Utang nasabah/Payable to
amortised cost customers
Liabilitas lain-lain/Other liabilities Utang ke pemegang polis/
Obligation to policyholders
Utang reasuransi dan komisi/
Reinsurance payable and
commission
Lain-lain/Others
Efek-efek yang diterbitkan/Securities issued
Efek-efek subordinasi/Subordinated securities
Pinjaman yang diterima/Borrowings
Komitmen Fasilitas kredit yang belum digunakan/Unused loan facilities (committed)
pinjaman dan Letters of credit yang tidak dapat dibatalkan/Irrevocable letters of credit
kontrak jaminan
keuangan/ Garansi bank yang diberikan/Bank Guarantees issued
Loan commitment
and financial
guarantee Standby letters of credit
contract
(ii) Pengakuan awal (ii) Initial recognition
a. Pembelian atau penjualan aset a. Purchase or sale of financial assets
keuangan yang memerlukan that requires delivery of assets within
penyerahan aset dalam kurun waktu a time frame established by
yang telah ditetapkan oleh peraturan regulation or convention in the market
dan kebiasaan yang berlaku di pasar (regular purchases) is recognised on
(pembelian secara reguler) diakui the trade date, i.e., the date that the
pada tanggal perdagangan, yaitu Group commits to purchase or sell
tanggal Grup berkomitmen untuk the assets.
membeli atau menjual aset.
b. Aset keuangan dan liabilitas b. Financial assets and financial
keuangan pada awalnya diukur pada liabilities are initially recognised at fair
nilai wajarnya. Dalam hal aset value. For those financial assets or
keuangan atau liabilitas keuangan financial liabilities not classified as fair
tidak diklasifikasikan sebagai nilai value through profit or loss, the fair
wajar melalui laba rugi, nilai wajar value is added/deducted with directly
tersebut ditambah/dikurangi biaya attributable transaction costs to the
transaksi yang dapat diatribusikan issuance of financial assets or
secara langsung dengan perolehan liabilities.
atau penerbitan aset keuangan atau
liabilitas keuangan.
Halaman - 37 - Page
1248 Transforming the Future, Empowering Indonesia
Page 648
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(ii) Pengakuan awal (lanjutan) (ii) Initial recognition (continued)
Grup, pada pengakuan awal, dapat The Group, upon initial recognition, may
menetapkan aset keuangan dan liabilitas designate certain financial assets and
keuangan tertentu sebagai nilai wajar financial liabilities, at fair value through
melalui laba rugi (opsi nilai wajar). Opsi profit or loss (fair value option). The fair
nilai wajar dapat digunakan hanya bila value option is only applied when the
memenuhi ketetapan sebagai opsi nilai application of the fair value option reduces
wajar tersebut mengurangi atau or eliminates the measurement or
mengeliminasi ketidakkonsistenan recognition inconsistencies (accounting
pengukuran dan pengakuan (accounting mismatch) that would otherwise arise.
mismatch) yang dapat timbul.
(iii) Pengukuran setelah pengakuan awal (iii) Subsequent measurement
Aset keuangan dalam kelompok aset Financial assets at fair value through other
keuangan yang diukur pada nilai wajar comprehensive income and financial
melalui penghasilan komprehensif lain assets and financial liabilities at fair value
dan aset keuangan dan liabilitas through profit or loss are measured at fair
keuangan yang diukur pada nilai wajar value. Financial assets classified as
melalui laba rugi diukur pada nilai amortised cost and other financial
wajarnya. Aset keuangan kelompok biaya liabilities measured at amortised cost
perolehan diamortisasi dan liabilitas using the effective interest rate method.
keuangan lainnya diukur pada biaya
perolehan diamortisasi dengan
menggunakan metode suku bunga efektif.
(iv) Penghentian pengakuan (iv) Derecognition
a. Aset keuangan dihentikan a. Financial assets are derecognised
pengakuannya jika: when:
- Hak kontraktual atas arus kas - The contractual rights to receive
yang berasal dari aset keuangan cash flows from the financial
tersebut berakhir; atau assets have expired; or
- Grup telah mentransfer haknya - The Group has transferred its
untuk menerima arus kas yang rights to receive cash flows from
berasal dari aset tersebut atau the asset or has assumed an
menanggung liabilitas untuk obligation to pay the received
membayarkan arus kas yang cash flow in full without material
diterima tersebut secara penuh delay to a third party under a
tanpa penundaan berarti kepada ‘pass-through’ arrangement; and
pihak ketiga dibawah either (a) the Group has
kesepakatan pelepasan, dan transferred substantially all the
antara (a) Grup telah risks and rewards of the asset, or
mentransfer secara substansial (b) the Group has neither
seluruh risiko dan manfaat atas transferred nor retained
aset, atau (b) Grup tidak substantially all the risks and
mentransfer maupun tidak rewards of the asset, but has
memiliki secara substansial transferred control of the asset.
seluruh risiko dan manfaat atas
aset, tetapi telah mentransfer
kendali atas aset.
Ketika Grup telah mentransfer hak When the Group has transferred its
untuk menerima arus kas dari aset rights to receive cash flows from an
atau telah memasuki kesepakatan asset or has entered into a pass-
pelepasan dan tidak mentransfer through arrangement and has neither
serta tidak mempertahankan secara transferred nor retained substantially
substansial seluruh risiko dan all the risks and rewards of the asset
manfaat atas aset atau tidak nor transferred control of the asset,
mentransfer kendali atas aset, aset the asset is recognised to the extent
diakui sebesar keterlibatan Grup yang of the Group’s continuing involvement
berkelanjutan atas aset tersebut. in the asset.
Halaman - 38 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1249
Page 649
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(iv) Penghentian pengakuan (lanjutan) (iv) Derecognition (continued)
a. Aset keuangan dihentikan a. Financial assets are derecognised
pengakuannya jika: (lanjutan) when: (continued)
Pinjaman yang diberikan Loans are written off when there is no
dihapusbukukan ketika tidak terdapat realistic prospect of collection in the
prospek yang realistis mengenai near future or the normal relationship
pengembalian pinjaman atau between the Group and the
hubungan normal antara Grup dan borrowers have ceased to exist.
debitur telah berakhir. Pinjaman yang When a loan is deemed uncollectible,
tidak dapat dilunasi tersebut it is written off against the related
dihapusbukukan dengan mendebit allowance for impairment losses.
cadangan kerugian penurunan nilai.
b. Liabilitas keuangan dihentikan b. Financial liabilities are derecognised
pengakuannya jika liabilitas yang when the obligation under the liability
ditetapkan dalam kontrak dilepaskan is discharged or cancelled or has
atau dibatalkan atau kadaluarsa. expired.
Jika suatu liabilitas keuangan yang Where an existing financial liability is
ada digantikan dengan liabilitas yang replaced by another liability from the
lain oleh pemberi pinjaman yang same lender on substantially different
sama pada keadaan yang secara terms, or the terms of an existing
substansial berbeda, atau liability are substantially modified,
berdasarkan suatu liabilitas yang ada such an exchange or modification is
yang secara substansial telah diubah, treated as derecognition of the
maka pertukaran atau modifikasi original liability and the recognition of
tersebut diperlakukan sebagai a new liability, and the difference in
penghentian pengakuan liabilitas the respective carrying amounts is
awal dan pengakuan liabilitas baru, recognised in the profit or loss.
dan perbedaan nilai tercatat masing-
masing diakui dalam laporan laba
rugi.
(v) Pengakuan pendapatan dan beban (v) Income and expense recognition
a. Pendapatan dan beban bunga atas a. Interest income and expense on
aset keuangan yang diukur pada nilai financial assets measured at fair
wajar melalui penghasilan value through other comprehensive
komprehensif lain serta aset income as well as financial assets
keuangan dan liabilitas keuangan and financial liabilities recorded at
yang dicatat berdasarkan biaya amortised cost are recognised in the
perolehan diamortisasi, diakui pada statement of profit or loss using the
laporan laba rugi dengan effective interest rate method.
menggunakan metode suku bunga
efektif.
Jumlah tercatat bruto aset keuangan The gross carrying amount of a
adalah biaya perolehan diamortisasi financial asset is the amortised cost
aset keuangan sebelum disesuaikan of a financial asset before adjusting
dengan cadangan penurunan nilai. for allowance for impairment.
Dalam menghitung pendapatan dan In calculating interest income and
beban bunga, tingkat bunga efektif expenses, the effective interest rate is
diterapkan pada jumlah tercatat bruto applied to the gross carrying amount
aset (ketika aset tersebut bukan aset of an asset (when the asset is not an
keuangan memburuk) atau terhadap impaired financial asset) or to the
biaya perolehan diamortisasi dari amortised cost of a liability.
liabilitas.
Halaman - 39 - Page
1250 Transforming the Future, Empowering Indonesia
Page 650
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(v) Pengakuan pendapatan dan beban (v) Income and expense recognition
(lanjutan) (continued)
b. Keuntungan dan kerugian yang timbul b. Gains and losses arising from
dari perubahan nilai wajar atas aset changes in the fair value of financial
keuangan yang diklasifikasikan dalam assets that classified as fair value
kelompok nilai wajar melalui through statement of profit or loss
penghasilan komprehensif lain diakui and other comprehensive income are
secara langsung dalam laporan laba recognised directly in other
rugi dan penghasilan komprehensif comprehensive income (as part of
lain (merupakan bagian dari ekuitas), equity), until the financial asset is
sampai aset keuangan tersebut derecognised or impaired, except
dihentikan pengakuannya atau gain or loss arising from changes in
adanya penurunan nilai, kecuali exchange rate for debt instruments.
keuntungan atau kerugian akibat
perubahan nilai tukar untuk instrumen
utang.
Pada saat aset keuangan dihentikan When a financial asset is
pengakuannya atau dilakukan derecognised or impaired, the
penurunan nilai, keuntungan atau cumulative gains or losses previously
kerugian kumulatif yang sebelumnya recognised in equity are recognised
diakui dalam ekuitas harus diakui in profit or loss.
pada laporan laba rugi.
(vi) Reklasifikasi aset keuangan (vi) Reclassification of financial assets
Grup mereklasifikasi aset keuangan jika The Group reclassifies financial assets if
dan hanya jika, model bisnis untuk and only if, the business model for
pengelolaan aset keuangan berubah. managing financial assets changes.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
biaya perolehan yang diamortisasi ke amortised cost classifications to fair value
klasifikasi nilai wajar melalui laba rugi through profit or loss are recorded at fair
dicatat sebesar nilai wajarnya. Selisih value. The difference between the
antara nilai tercatat dengan nilai wajar recorded value and fair value is
diakui sebagai keuntungan atau kerugian recognised in profit or loss on the
pada laba rugi dan penghasilan statement of profit or loss and other
komprehensif lain. comprehensive income.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
biaya perolehan yang diamortisasi ke amortised cost classifications to fair value
klasifikasi nilai wajar melalui penghasilan classifications through other
komprehensif lain dicatat sebesar nilai comprehensive are recorded at their fair
wajarnya. values.
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from
nilai wajar melalui penghasilan fair value through other comprehensive
komprehensif lain ke klasifikasi nilai wajar income to fair value through profit or loss
melalui laba rugi dicatat pada nilai is recorded at fair value. Unrealised gains
wajarnya. Keuntungan atau kerugian yang or losses are reclassified to profit or loss.
belum direalisasi direklasifikasi ke laba
rugi.
Halaman - 40 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1251
Page 651
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(vi) Reklasifikasi aset keuangan (lanjutan) (vi) Reclassification of financial assets
(continued)
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from
nilai wajar melalui penghasilan fair value through other comprehensive
komprehensif lain ke klasifikasi biaya income to the amortised cost is recorded
perolehan yang diamortisasi dicatat pada at fair value at the date of reclassification.
nilai wajarnya pada tanggal reklasifikasi. Unrealised gains or losses is removed
Keuntungan atau kerugian yang belum from equity and is adjusted against the fair
direalisasi dihapus dari ekuitas dan value.
disesuaikan terhadap nilai wajar.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications on financial assets from
nilai wajar melalui laba rugi ke klasifikasi fair value through profit or loss to fair
nilai wajar melalui penghasilan value through other comprehensive
komprehensif lain dicatat pada nilai wajar. income are recorded at fair value.
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from
nilai wajar melalui laba rugi ke klasifikasi fair value through profit or loss to
biaya perolehan yang diamortisasi dicatat amortised cost classification is recorded at
pada nilai wajar. fair value.
(vii) Saling hapus (vii) Offsetting
Aset keuangan dan liabilitas keuangan Financial assets and liabilities are set off
saling hapus buku dan nilai netonya and the net amount is presented in the
disajikan dalam laporan posisi keuangan consolidated statement of financial
konsolidasian jika, dan hanya jika Grup position when, and only when, the Group
memiliki hak yang berkekuatan hukum has a legal right to set off the amounts
untuk melakukan saling hapus atas jumlah and intends either to settle on a net basis
yang telah diakui tersebut dan adanya or to realise the asset and settle the
maksud untuk menyelesaikan secara neto liability simultaneously.
atau untuk merealisasikan aset dan
menyelesaikan liabilitasnya secara
bersamaan.
Hak yang berkekuatan hukum harus tidak The legally enforceable right must not be
kontinjen atas peristiwa di masa depan contingent on future events and must be
dan harus dapat dipaksakan di dalam enforceable in the normal course of
situasi bisnis yang normal, peristiwa business and in the event of default,
kegagalan atau kebangkrutan dari Grup insolvency or bankruptcy of the Group or
atau pihak lawan. the counterparty.
Pendapatan dan beban disajikan dalam Income and expenses are presented on a
jumlah neto hanya jika diperkenankan net basis only when permitted by the
oleh standar akuntansi. accounting standards.
Halaman - 41 - Page
1252 Transforming the Future, Empowering Indonesia
Page 652
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(viii) Pengukuran biaya diamortisasi (viii) Amortised cost measurement
Biaya perolehan diamortisasi dari aset The amortised cost of a financial asset or
keuangan atau liabilitas keuangan adalah liability is the amount at which the
jumlah aset keuangan atau liabilitas financial asset or liability is measured at
keuangan yang diukur pada saat initial recognition, minus principal
pengakuan awal dikurangi pembayaran repayments, plus or minus the cumulative
pokok pinjaman, ditambah atau dikurangi amortization using the effective interest
amortisasi kumulatif menggunakan rate method of any difference between the
metode suku bunga efektif yang dihitung initial amount recognised and the maturity
dari selisih antara nilai pengakuan awal amount, minus any reduction for
dan nilai jatuh temponya, dan dikurangi impairment.
penurunan nilai.
(ix) Pengukuran nilai wajar (ix) Fair value measurement
Nilai wajar adalah harga yang akan Fair value is the price that would be
diterima untuk menjual suatu aset atau received to sell an asset or paid to
harga yang akan dibayar untuk transfer a liability in an orderly transaction
mengalihkan suatu liabilitas dalam suatu between market participants at
transaksi teratur antara pelaku pasar pada measurement date.
tanggal pengukuran.
Jika tersedia, Grup mengukur nilai wajar When available, the Group measures the
dari suatu instrumen dengan fair value of an instrument using quoted
menggunakan harga kuotasi di pasar aktif prices in an active market for that
untuk instrumen terkait. Suatu pasar instrument. A market is regarded as active
dianggap aktif bila harga yang if quoted prices are readily and regularly
dikuotasikan tersedia sewaktu-waktu dari available from an exchange, dealer,
bursa, pedagang efek (dealer), perantara broker, industry group, pricing service or
efek (broker), kelompok industri, badan regulatory agency and those prices
pengawas (pricing service or regulatory represent actual and regularly occurring
agency), dan merupakan transaksi pasar market transaction on an arm’s length
aktual dan teratur terjadi yang dilakukan basis. The fair value can be obtained from
secara wajar. Nilai wajar dapat diperoleh IDMA’s (Interdealer Market Association)
dari Interdealer Market Association (IDMA) or quoted market prices or broker’s
atau harga pasar atau harga yang quoted price from Bloomberg or Reuters
diberikan oleh broker (quoted price) dari on the measurement date.
Bloomberg atau Reuters pada tanggal
pengukuran.
Jika pasar untuk instrumen keuangan If a market for a financial instrument is not
tidak aktif, Grup menetapkan nilai wajar active, the Group establishes fair value
dengan menggunakan teknik penilaian. using a valuation technique.
Grup menggunakan beberapa teknik The Group uses widely recognised
penilaian yang digunakan secara umum valuation models for determining fair
untuk menentukan nilai wajar dari values of financial instruments of lower
instrumen keuangan dengan tingkat complexity, such as exchange value
kompleksitas yang rendah, seperti opsi options and currency swaps. For these
nilai tukar dan swap mata uang. Input financial instruments, inputs into models
yang digunakan dalam teknik penilaian are generally market-observable data.
untuk instrumen keuangan di atas adalah
data pasar yang diobservasi.
Halaman - 42 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1253
Page 653
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(ix) Pengukuran nilai wajar (lanjutan) (ix) Fair value measurement (continued)
Untuk instrumen yang lebih kompleks, For more complex instruments, the Group
Grup menggunakan model penilaian uses internally developed models, which
internal, yang pada umumnya are usually based on valuation methods
berdasarkan teknik dan metode penilaian and techniques generally recognised as
yang umumnya diakui sebagai standar standard within the industry. Valuation
industri. Model penilaian terutama models are used primarily to value
digunakan untuk menilai kontrak derivatif derivatives transacted in the over-the-
yang ditransaksikan melalui pasar over- counter market, unlisted debt securities
the-counter, unlisted debt securities (including those debt with embedded
(termasuk surat utang dengan derivatif derivatives) and other debt instruments for
melekat) dan instrumen utang lainnya which markets were or have become
yang pasarnya tidak aktif. inactive.
Untuk instrumen keuangan yang tidak For financial instruments with no quoted
mempunyai harga pasar, estimasi atas market price, a reasonable estimate of the
nilai wajar efek-efek ditetapkan dengan fair value is determined by reference to
mengacu pada nilai wajar instrumen lain the fair value of another instrument which
yang substansinya sama atau dihitung substantially has the same characteristics
berdasarkan arus kas yang diharapkan or calculated based on the expected cash
terhadap aset bersih efek-efek tersebut. flows of the underlying net asset base of
the marketable securities.
Hasil dari suatu teknik penilaian The output of a valuation technique is an
merupakan sebuah estimasi atau estimation or approximation of a value
perkiraan dari suatu nilai yang tidak dapat that cannot be determined with certainty,
ditentukan dengan pasti, dan teknik and the valuation technique employed
penilaian yang digunakan mungkin tidak may not fully reflect all factors relevant to
dapat menggambarkan seluruh faktor the positions that the Group holds.
yang relevan atas posisi yang dimiliki Valuations are therefore adjusted, with
Grup. Dengan demikian, penilaian additional factors such as model risk,
disesuaikan dengan faktor tambahan liquidity risk and counterparty credit risk.
seperti model risk, risiko likuiditas dan Based on the established fair value
risiko kredit counterparty. Berdasarkan valuation technique policy, related
kebijakan teknik penilaian nilai wajar, controls and procedures applied,
pengendalian dan prosedur yang management believes that these valuation
diterapkan, manajemen berkeyakinan adjustments are necessary and
bahwa penyesuaian atas penilaian considered appropriate to fairly state the
tersebut di atas diperlukan dan dianggap values of financial instruments measured
tepat untuk menyajikan secara wajar nilai at fair value in the consolidated statement
dari instrumen keuangan yang diukur of financial position. Price data and
berdasarkan nilai wajar dalam laporan parameters used in the measurement
posisi keuangan konsolidasian. Data procedures applied are generally
harga dan parameter yang digunakan di reviewed and adjusted, if necessary,
dalam prosedur pengukuran pada particularly in view of the current market
umumnya telah ditelaah dan disesuaikan developments.
jika diperlukan, khususnya untuk
perkembangan atas pasar terkini.
Nilai wajar atas pinjaman yang diberikan The fair value for loans and receivables
dan piutang, serta liabilitas kepada bank as well as liabilities to banks and
dan nasabah ditentukan menggunakan customers are determined using a present
nilai berdasarkan arus kas kontraktual, value model on the basis of contractually
dengan mempertimbangkan kualitas agreed cash flows, taking into account
kredit, likuiditas dan biaya. credit quality, liquidity and costs.
Halaman - 43 - Page
1254 Transforming the Future, Empowering Indonesia
Page 654
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(ix) Pengukuran nilai wajar (lanjutan) (ix) Fair value measurement (continued)
Semua aset dan liabilitas dimana nilai All assets and liabilities which fair value is
wajar diukur atau diungkapkan dalam measured or disclosed in the
laporan keuangan konsolidasian dapat consolidated financial statements can be
dikategorikan pada level hirarki nilai wajar, classified in fair value hierarchy levels,
berdasarkan tingkatan sebagai berikut: based on following level:
- Tingkat 1: Harga kuotasian (tidak - Level 1: Quoted price (unadjusted) in
disesuaikan) dari pasar aktif untuk aset active markets for identical assets or
atau liabilitas yang identik. liabilities.
- Tingkat 2: Input selain harga yang - Level 2: Inputs other than quoted prices
dikutip dari pasar yang disertakan pada included within Level 1 that are
Tingkat 1 yang dapat diobservasi untuk observable for the asset or liability,
aset dan liabilitas, baik secara langsung either directly (as a price) or indirectly
(yaitu sebagai suatu harga) atau secara (as derived from price).
tidak langsung (sebagai turunan dari
harga).
- Tingkat 3: Input untuk aset atau liabilitas - Level 3: Input for asset or liability based
yang tidak didasarkan pada data pasar on unobservable inputs for the asset or
yang dapat diobservasi (informasi yang liability.
tidak dapat diobservasi).
(x) Cadangan kerugian penurunan nilai atas (x) Allowance for impairment losses on
aset keuangan financial assets
•
• Grup mengakui penyisihan kerugian • • The Group recognises the allowance
kredit ekspektasian pada instrumen for expected credit losses on financial
keuangan yang tidak diukur pada nilai instruments that are not measured at
wajar melalui laba rugi. fair value through profit or loss.
•
• Tidak ada penyisihan kerugian kredit • • There is no allowance for expected
ekskpektasian pada investasi credit losses on investment in equity
instrumen ekuitas. instruments.
• Grup mengukur cadangan kerugian • • The Group measure the allowance for
sejumlah kerugian kredit losses for the lifetime of an expected
ekspektasian sepanjang umurnya, credit losses, except for the
kecuali untuk hal berikut, diukur following, which are measured
sejumlah kerugian kredit according to 12 months expected
ekspektasian 12 bulan: credit losses:
• debt instruments that have low
• instrumen utang yang memiliki
credit risk at the reporting date;
risiko kredit rendah pada tanggal
and
pelaporan; dan
• other financial instruments for
• instrumen keuangan lainnya
which credit risk has not
yang risiko kreditnya tidak
increased significantly since
meningkat secara signifikan
initial recognition.
sejak pengakuan awal.
Grup menganggap instrumen utang The Group considers debt instruments to
memiliki risiko kredit yang rendah ketika have low credit risk when the credit risk
peringkat risiko kreditnya setara dengan rating is at par with the definition of
definisi investment grade. investment grade.
Halaman - 44 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1255
Page 655
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(x) Cadangan kerugian penurunan nilai atas (x) Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Kerugian kredit ekspektasian 12 bulan The 12-month expected credit loss is part
adalah bagian dari kerugian kredit of the expected credit loss throughout its
ekspektasian sepanjang umurnya yang lifetime that represents an expected credit
merepresentasikan kerugian kredit loss arising from a default on financial
ekspektasian yang timbul dari peristiwa instruments that might occur 12 months
gagal bayar instrumen keuangan yang after reporting date.
mungkin terjadi dalam 12 bulan setelah
tanggal pelaporan.
Pengukuran Kerugian Kredit Measurement of Expected Credit
Ekspektasian Losses
Kerugian Kredit Ekspektasian adalah Expected Credit Loss is an estimate of the
estimasi probabilitas tertimbang dari weighted probability of a credit loss
kerugian kredit yang diukur sebagai measured as follows:
berikut:
• aset keuangan yang tidak memburuk • financial assets that do not deteriorate
pada tanggal pelaporan, kerugian at the reporting date, the expected
kredit ekspektasian diukur sepanjang credit loss is measured at the lifetime
umur aset yang timbul dari cash shortfalls arising from possible
kemungkinan gagal bayar di masa default events up to 12 months into
yang akan datang dalam kurun waktu the future from the reporting date.
12 bulan sejak tanggal pelaporan. Expected credit losses continue to be
Kredit ekspektasian terus ditentukan determined on this basis until there is
oleh dasar ini sampai timbul either a significant increase in the
peningkatan risiko kredit yang credit risk of an instrument or the
signifikan pada instrumen tersebut instrument becomes credit impaired. If
atau instrumen tersebut telah an instrument is no longer considered
mengalami penurunan nilai kredit. to exhibit a significant increase in
Jika suatu instrumen tidak lagi credit risk, expected credit losses will
dianggap menunjukkan peningkatan revert to being determined on a 12-
risiko kredit yang signifikan, maka month basis;
kerugian kredit ekspektasian dihitung
kembali berdasarkan basis 12 bulan;
• aset keuangan yang memburuk pada • financial assets that deteriorate at the
tanggal pelaporan, kerugian kredit reporting date, the expected credit
ekspektasian diukur sebesar selisih loss is measured at the difference
antara jumlah tercatat bruto dan nilai between the gross carrying amount
kini arus kas masa depan yang and the present value of estimated
diestimasi; future cash flows;
• komitmen pinjaman yang belum • for undisbursed loan commitments,
ditarik, kerugian kredit ekspektasian expected credit losses are measured
diukur sebesar selisih antara nilai kini at the difference between the present
jumlah arus kas jika komitmen ditarik value of the amount of cash flow if the
dan arus kas yang diperkirakan akan commitments is withdrawn and the
diterima oleh Grup; cash flow expected to be received by
the Group;
• kontrak jaminan keuangan, kerugian • for financial guarantee contracts,
kredit ekspektasian diukur sebesar expected credit losses are measured
selisih antara pembayaran yang at the difference between the
diperkirakan untuk mengganti estimated payments to replace the
pemegang atas kerugian kredit yang holder for the credit losses incurred
terjadi dikurangi jumlah yang less the amount estimated to be
diperkirakan dapat dipulihkan. recoverable.
Halaman - 45 - Page
1256 Transforming the Future, Empowering Indonesia
Page 656
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(x) Cadangan kerugian penurunan nilai atas (x) Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Aset Keuangan yang Direstrukturisasi Restructured Financial Assets
Jika ketentuan aset keuangan If the terms of the financial assets are
dinegosiasikan ulang atau dimodifikasi renegotiated or modified or the existing
atau aset keuangan yang ada diganti financial assets are replaced with new
dengan yang baru karena kesulitan ones due to the borrower’s financial
keuangan peminjam, maka dilakukan difficulties, an assessment is made
penilaian apakah aset keuangan yang ada whether recognition of existing financial
harus dihentikan pengakuannya dan assets must be derecognised and
kerugian kredit ekspektasian diukur expected credit losses measured as
sebagai berikut: follows:
• Apabila syarat-syarat tersebut • If the terms are substantially different,
berbeda secara substansial, Grup the Group derecognises the original
menghentikan pengakuan aset financial asset and recognises a ‘new’
keuangan awal dan mengakui aset asset at fair value and recalculates a
keuangan yang ‘baru’ pada nilai new effective interest rate for the
wajarnya dan menghitung kembali asset. The date of renegotiation is
suku bunga efektif yang baru untuk consequently considered to be the
aset tersebut. Tanggal renegosiasi date of initial recognition for
syarat pinjaman dianggap sebagai impairment calculation purposes,
tanggal pengakuan awal untuk including for the purpose of
keperluan perhitungan penurunan determining whether a significant
nilai, termasuk untuk menentukan increase in credit risk has occurred.
apakah terdapat kenaikan signifikan However, the Group also assesses
risiko kredit. Namun, Grup juga whether the new financial asset
menilai apakah aset keuangan baru recognised is deemed to be credit-
dianggap sebagai aset keuangan impaired at initial recognition,
yang mengalami penurunan nilai pada especially in circumstances where the
pengakuan awal, terutama dalam renegotiation was driven by the debtor
keadaan dimana renegosiasi didorong being unable to make the originally
oleh peminjam yang tidak dapat agreed payments. Differences in the
melakukan pembayaran yang sudah carrying amount are also recognised in
disetujui sebelumnya. Selisih dari nilai the consolidated statement of profit or
tercatat juga diakui pada laporan laba loss in allowance for impairment
rugi konsolidasian di pembentukan losses as a gain or loss on
cadangan kerugian penurunan nilai derecognition. For the Group, to the
sebagai laba rugi dari penghentian extent that the loss does relate to
pengakuan aset keuangan. Untuk credit risk, the Group classifies that
Grup, bila kerugian berelasi dengan loss within allowance for impairment
risiko kredit, Grup mengklasifikasikan losses.
kerugian ke dalam pembentukan
cadangan kerugian penurunan nilai.
• Apabila syarat-syarat tersebut tidak • If the terms are not substantially
berbeda secara substansial, different, the renegotiation or
renegosiasi atau modifikasi modification does not result in
tidak menghasilkan penghentian derecognition, and the Group
pengakuan, dan Grup menghitung recalculates the gross carrying
kembali nilai tercatat bruto amount based on the revised cash
berdasarkan arus kas yang sudah flows of the financial asset and
dimodifikasi dari aset keuangan dan recognises a modification gain or loss
mengakui laba atau rugi modifikasian in consolidated statements of profit or
di laporan laba rugi konsolidasian. loss. The new gross carrying amount
Nilai tercatat bruto yang baru dihitung is recalculated by discounting the
kembali dengan mendiskontokan arus modified cash flows at the original
kas yang telah dimodifikasi dengan effective interest rate.
menggunakan tingkat suku bunga
efektif awal.
Halaman - 46 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1257
Page 657
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(x) Cadangan kerugian penurunan nilai atas (x) Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Aset Keuangan yang Memburuk Credit-impaired Financial Assets
Pada setiap tanggal pelaporan, Grup At each reporting date, the Group
menilai apakah aset keuangan yang assesses whether the financial assets
dicatat pada biaya perolehan diamortisasi recorded at amortised cost and the debt
dan aset keuangan instrumen utang yang instrument financial assets which are
dicatat pada nilai wajar melalui recorded at fair value through other
penghasilan komprehensif lain mengalami comprehensive income are credit-
penurunan nilai kredit (memburuk). Aset impaired (worsening). Financial assets
keuangan memburuk ketika satu atau deteriorate when one or more events that
lebih peristiwa yang memiliki dampak have an adverse effect on the estimated
merugikan atas estimasi arus kas masa future cash flows of the financial assets
depan dari aset keuangan telah terjadi. have occurred.
Bukti bahwa aset keuangan mengalami Evidence that financial assets become
penurunan nilai kredit (memburuk) credit impaired including observable data
termasuk data yang dapat diobservasi regarding the following events:
mengenai peristiwa berikut ini:
• kesulitan keuangan signifikan yang • significant financial difficulties
dialami penerbit atau pihak peminjam; experienced by the issuer or the
borrower;
• pelanggaran kontrak, seperti peristiwa • breach of contract, such as a default
gagal bayar atau peristiwa tunggakan; or arrears;
• pihak pemberi pinjaman, untuk alasan • the lender, for economic or contractual
ekonomi atau kontraktual sehubungan reasons in relation to the financial
dengan kesulitan keuangan yang difficulties experienced by the
dialami pihak peminjam, telah borrower, has given concessions to
memberikan konsesi pada pihak the borrower which is not possible if
peminjam yang tidak mungkin the borrower does not experience
diberikan jika pihak peminjam tidak such difficulties;
mengalami kesulitan tersebut;
• terjadi kemungkinan bahwa pihak • it is probable that the borrower will
peminjam akan dinyatakan pailit atau enter bankruptcy or the other financial
melakukan reorganisasi keuangan reorganization;
lainnya;
• hilangnya pasar aktif dari aset • loss of an active market for financial
keuangan akibat kesulitan keuangan; assets due to financial difficulties; or
atau
• pembelian atau penerbitan aset • purchase or issuance of financial asset
keuangan dengan diskon sangat at significant discount which reflect the
besar yang mencerminkan kerugian credit loss that occurs.
kredit yang terjadi.
Halaman - 47 - Page
1258 Transforming the Future, Empowering Indonesia
Page 658
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(x) Cadangan kerugian penurunan nilai atas (x) Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Aset Keuangan yang dibeli atau yang Purchased or originated credit-
berasal dari aset keuangan memburuk - impaired financial assets - POCI
POCI
Aset keuangan dikategorikan sebagai Financial assets are categorised as POCI
POCI apabila terdapat bukti objektif if there is objective evidence of
penurunan nilai pada saat pengakuan impairment at initial recognition. At initial
awal. Pada saat pengakuan awal, tidak recognition, no allowance for credit losses
ada penyisihan kerugian kredit yang is recognised because the purchase price
diakui karena harga pembelian atau or value has included lifetime estimated
nilainya telah termasuk estimasi kerugian credit losses. Subsequently, any changes
kredit sepanjang umurnya. Selanjutnya, in the lifetime expected credit losses will
setiap perubahan kerugian kredit be recognised as an impairment gain or
ekspektasian sepanjang umurnya akan loss in the consolidated statement of
diakui sebagai keuntungan atau kerugian profit or loss.
penurunan nilai dalam laporan laba rugi
konsolidasian.
Penyajian Penyisihan Kerugian Kredit Presentation of Allowance for
Ekspektasian Dalam Laporan Posisi Expected Credit Losses in the
Keuangan Konsolidasian Statement of Consolidated Financial
Position
Penyisihan kerugian kredit ekspektasian Allowance for expected credit losses is
disajikan dalam laporan posisi keuangan presented in the statement of
konsolidasian sebagai berikut: consolidated financial positions as
follows:
• aset keuangan yang diukur pada • for financial assets measured at
biaya perolehan diamortisasi, amortised cost, allowance for
penyisihan kerugian kredit expected credit losses is presented as
ekspektasian disajikan sebagai a deduction from the gross carrying
pengurang dari jumlah tercatat bruto amount of the asset;
aset;
• komitmen pinjaman dan kontrak • for loan commitments and financial
jaminan keuangan, penyisihan guarantee contracts, allowance for
kerugian kredit ekspektasian disajikan expected credit losses is presented as
sebagai provisi; a provision;
• instrumen utang yang diukur pada • for debt instruments measured at fair
nilai wajar melalui penghasilan value through other comprehensive
komprehensif lain, penyisihan income, allowance for expected credit
kerugian kredit ekspektasian tidak losses are not recognised in the
diakui dalam laporan posisi keuangan statement of financial position
karena jumlah tercatat dari aset-aset because the carrying amounts of
ini adalah nilai wajarnya. Namun these assets are at their fair values.
demikian penyisihan kerugian kredit However, allowance for expected
ekspektasian diungkapkan dan diakui credit losses is disclosed and
dalam penghasilan komprehensif lain. recognised in other comprehensive
income.
Halaman - 48 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(x) Cadangan kerugian penurunan nilai atas (x) Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Perhitungan penurunan nilai secara Individual impairment calculation
individual
Bank menetapkan pinjaman yang The Bank determines that loans should be
diberikan yang harus dievaluasi evaluated for impairment through
penurunan nilainya secara individual, individual evaluation with the following
dengan ketentuan sebagai berikut: criteria:
a. Pinjaman yang diberikan Segmen a. Loans for Corporate and Middle
Korporasi dan Menengah yang Segment that meet the criteria:
memenuhi kriteria:
• Memiliki umur tunggakan lebih • Has overdue age more than 90
dari 90 hari (kolektibilitas 3-5); days (collectability 3-5); or
atau
• Memiliki rating default (rating • Has a default rating (rating
20-23); atau 20-23); or
• Memiliki rating non-investment • Has a non-investment grade rating
grade (rating 13-19) dan dilakukan (rating 13-19) and is undergoing
restrukturisasi (kecuali untuk restructuring (except for
restrukturisasi Covid-19). restructuring Covid-19).
b. Pinjaman yang diberikan Segmen b. Loans for Small and Consumer
Kecil dan Konsumer yang memiliki Segment with the maximum of more
maksimum lebih besar atau sama than or equal to Rp15 billion (full
dengan Rp15 miliar (nilai penuh) yang amount) that meet the criteria:
memenuhi kriteria:
• Memiliki umur tunggakan lebih • Has overdue age more than 90
dari 90 hari (kolektibilitas 3-5); days (collectability 3-5); or
atau
• Dilakukan restrukturisasi (kecuali • Has been restructured (except for
untuk restrukturisasi Covid-19). restructuring Covid-19).
Perhitungan penurunan nilai secara Collective impairment calculation
kolektif
Bank menetapkan pinjaman yang The Bank determines loans to be
diberikan yang harus dievaluasi evaluated for impairment through
penurunan nilainya secara kolektif, jika collective evaluation if one of the following
memenuhi salah satu kriteria di bawah ini: criteria is met:
a. Pinjaman yang diberikan yang secara a. Loans which individually have
individual memiliki nilai tidak insignificant value; or
signifikan; atau
b. Pinjaman yang diberikan yang b. Restructured loans which individually
direstrukturisasi yang secara have insignificant value.
individual memiliki nilai tidak
signifikan.
Penerimaan kembali atas aset Recoveries of written-off financial
keuangan yang telah dihapusbukukan assets
Ketika pinjaman yang diberikan tidak When a loan is uncollectible, it is written-
tertagih, pinjaman yang diberikan tersebut off against the related allowance for
dihapusbuku dengan menjurnal balik impairment loss. Such loans are written
cadangan kerugian penurunan nilai. off after all the necessary procedures
Pinjaman yang diberikan tersebut dapat have been completed and the amount of
dihapus buku setelah semua prosedur the loss has been determined.
yang diperlukan telah dilakukan dan
jumlah kerugian telah ditentukan.
Halaman - 49 - Page
1260 Transforming the Future, Empowering Indonesia
Page 660
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(x) Cadangan kerugian penurunan nilai atas (x) Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Penerimaan kembali atas aset Recoveries of written-off financial
keuangan yang telah dihapusbukukan assets (continued)
(lanjutan)
Penerimaan kembali atas aset keuangan The recoveries of written-off financial
yang telah dihapusbukukan pada tahun assets in the current year are credited by
berjalan dikreditkan dengan adjusting the allowance for impairment
menyesuaikan akun cadangan kerugian losses accounts. Recoveries of written-off
penurunan nilai. Penerimaan kembali atas financial assets are recorded as operating
aset keuangan yang telah income other than interest income.
dihapusbukukan dicatat sebagai
pendapatan operasional selain
pendapatan bunga.
d. Prinsip konsolidasian d. Principles of consolidation
Laporan keuangan konsolidasian meliputi The consolidated financial statements include
laporan keuangan BNI beserta seluruh the financial statements of BNI and all its
Entitas Anak yang berada di bawah Subsidiaries that are controlled by BNI.
pengendalian BNI. Entitas anak adalah Subsidiaries are all entities (including
seluruh entitas (termasuk entitas terstruktur) structured entities) over which the Group has
dimana Grup memiliki pengendalian. control.
Dalam hal pengendalian terhadap Entitas Where Subsidiaries either began or ceased to
Anak dimulai atau diakhiri dalam suatu tahun be controlled during the year, the results of
berjalan, maka hasil usaha Entitas Anak yang operations of those Subsidiaries are included
diperhitungkan ke dalam laporan keuangan in the consolidated financial statements only
konsolidasian hanya sebatas hasil pada saat from the date that the control has commenced
pengendalian tersebut mulai diperoleh atau or up to the date that the control has ceased.
hingga saat pengendalian itu berakhir.
Pengendalian didapat ketika BNI terekspos Control is acquired when BNI is exposed or
atau memiliki hak atas imbal hasil variabel dari has rights to variable returns from its
keterlibatannya dengan Entitas Anak dan involvement with Subsidiaries and has the
memiliki kemampuan untuk mempengaruhi ability to affect those returns through its power
imbal hasil tersebut melalui kekuasaannya over Subsidiaries.
atas Entitas Anak.
BNI mengendalikan Entitas Anak, jika dan BNI controls a Subsidiary if, and only if, BNI
hanya jika, BNI memiliki hal berikut ini: has the following:
a) kekuasaan atas Entitas Anak (hak yang a) power over a Subsidiary (existing rights
ada saat ini yang memberi kemampuan kini that provide the current ability to direct the
untuk mengarahkan aktivitas relevan yang relevant activities that significantly affect
secara signifikan mempengaruhi imbal hasil returns of a Subsidiary);
Entitas Anak);
b) eksposur atau hak atas imbal hasil variabel b) exposure, or rights to variable returns from
dari keterlibatannya dengan Entitas Anak; its involvement with the Subsidiary; and
dan
c) kemampuan untuk menggunakan c) the ability to use its power over the
kekuasaannya atas Entitas Anak untuk Subsidiary to affect the amount of the
mempengaruhi jumlah imbal hasil Entitas Subsidiary’s returns.
Anak.
Halaman - 50 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1261
Page 661
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
d. Prinsip konsolidasian (lanjutan) d. Principles of consolidation (continued)
Bila Grup tidak memiliki hak suara atau hak When the Group has less than a majority of
serupa secara mayoritas atas suatu Entitas the voting or similar rights of a Subsidiary, the
Anak, Grup mempertimbangkan semua fakta Group considers all relevant facts and
dan keadaan yang relevan dalam circumstances in assessing whether it has
mengevaluasi apakah mereka memiliki power over a Subsidiary, including:
kekuasaan atas Entitas Anak, termasuk:
i) Pengaturan kontraktual dengan pemilik i) The contractual arrangement with the
hak suara lainnya dari Entitas Anak, other vote holders of the Subsidiary,
ii) Hak yang timbul atas pengaturan ii) Rights arising from other contractual
kontraktual lain, dan arrangements, and
iii) Hak suara dan hak suara potensial yang iii) The Group’s voting rights and potential
dimiliki Grup. voting rights.
Grup menilai kembali apakah mereka The Group re-assesses whether or not it
mengendalikan Entitas Anak bila fakta dan controls a Subsidiary if facts and
keadaan mengindikasikan adanya perubahan circumstances indicate that there are changes
terhadap satu atau lebih dari ketiga elemen to one or more of the three elements of
dari pengendalian. Konsolidasi atas Entitas control. Consolidation of a Subsidiary begins
Anak dimulai sejak Grup memperoleh when the Group obtains control over the
pengendalian atas Entitas Anak dan tidak lagi Subsidiary and ceases when the Group loses
mengkonsolidasikan ketika Grup kehilangan control of the Subsidiary. Assets, liabilities,
pengendalian atas Entitas Anak. Aset, income and expenses of a Subsidiary acquired
liabilitas, penghasilan dan beban dari Entitas during the year are included in the
Anak yang diakuisisi pada tahun tertentu consolidated financial statements from the
disertakan dalam laporan keuangan date the Group obtains the control up to the
konsolidasian sejak tanggal Grup memperoleh date of the Group ceases the control the
kendali sampai tanggal Grup tidak lagi Subsidiary.
mengendalikan Entitas Anak tersebut.
Kombinasi bisnis dicatat dengan The acquisition method is used to account for
menggunakan metode akuisisi. Imbalan yang business combinations. The consideration
diserahkan untuk akuisisi suatu entitas anak transferred for the acquisition of a subsidiary is
adalah sebesar nilai wajar aset yang the fair value of the assets given, shares
diserahkan, saham yang diterbitkan atau issued or liabilities incurred at the date of
liabilitas yang diakui pada tanggal akuisisi. acquisition. The excess of the aggregate of the
Kelebihan jumlah imbalan yang dialihkan dan consideration transferred and the fair value of
nilai wajar jumlah kepentingan non-pengendali non-controlling interest over the net identifiable
atas jumlah aset teridentifikasi bersih yang assets acquired and liabilities is recorded as
diperoleh dan kewajiban yang timbul dicatat goodwill. If this consideration is lower than the
sebagai goodwill. Jika jumlah imbalan yang fair value of the net assets of the subsidiary
diserahkan lebih rendah dari nilai wajar aset acquired, the difference is recognised directly
bersih entitas anak yang diakuisisi, selisihnya in the consolidated profit or loss.
diakui langsung dalam laporan laba rugi
konsolidasian.
Jika akuntansi awal untuk kombinasi bisnis If the initial accounting of a business
belum selesai pada akhir periode pelaporan combination is incomplete by the end of the
saat kombinasi terjadi, Grup melaporkan reporting period in which the combination
jumlah sementara untuk pos-pos yang proses occurs, the Group reports provisional amounts
akuntansinya belum selesai dalam laporan for the items for which the accounting is
keuangannya. Selama periode pengukuran, incomplete. Those provisional amounts are
pihak pengakuisisi menyesuaikan, aset atau adjusted during the measurement period, or
liabilitas tambahan yang diakui, untuk additional assets or liabilities are recognised,
mencerminkan informasi baru yang diperoleh to reflect new information obtained about facts
tentang fakta dan keadaan yang ada pada and circumstances that existed as of the
tanggal akuisisi dan, jika diketahui, akan acquisition date that, if known, would have
berdampak pada jumlah yang diakui pada affected the amount recognised as of that
tanggal tersebut. date.
Halaman - 51 - Page
1262 Transforming the Future, Empowering Indonesia
Page 662
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
d. Prinsip konsolidasian (lanjutan) d. Principles of consolidation (continued)
Untuk setiap akuisisi, Grup mengakui The Group recognises any non-controlling
kepentingan non-pengendali pada pihak yang interests in the acquiree on an acquisition by
diakuisisi baik sebesar nilai wajar atau sebesar acquisition basis, either at fair value or at the
bagian proporsional kepentingan non- non-controlling interest’s proportionate share
pengendali atas aset bersih pihak yang of the acquiree’s net assets. Non-controlling
diakuisisi. Kepentingan non-pengendali interests are reported as equity in the
disajikan di ekuitas dalam laporan posisi consolidated statement of financial position,
keuangan konsolidasian, terpisah dari ekuitas separate from the owner of the parent's equity.
pemilik entitas induk.
Biaya terkait akuisisi dibebankan pada saat Acquisition-related costs are expensed as
terjadinya. incurred.
Seluruh saldo dan transaksi termasuk All significant balances and transactions,
keuntungan/kerugian yang belum direalisasi including unrealised gains/losses among BNI
antara BNI dan Entitas Anak yang signifikan and Subsidiaries are eliminated to reflect the
dieliminasi untuk mencerminkan posisi consolidated financial position and results of
keuangan dan hasil usaha konsolidasian BNI operations of BNI and its Subsidiaries as a
dan Entitas Anak sebagai satu kesatuan single entity.
usaha.
Laporan keuangan konsolidasian disusun The consolidated financial statements are
dengan menggunakan kebijakan akuntansi prepared using uniform accounting policies for
yang sama untuk peristiwa dan transaksi transactions and events in similar
sejenis dalam kondisi yang sama. Apabila circumstances. If the Subsidiaries’ financial
laporan keuangan Entitas Anak statements use accounting policies different
menggunakan kebijakan akuntansi yang from those adopted in the consolidated
berbeda dari kebijakan akuntansi yang financial statements, appropriate adjustments
digunakan dalam laporan keuangan are made to the Subsidiaries’ financial
konsolidasian, maka dilakukan penyesuaian statements.
yang diperlukan terhadap laporan keuangan
Entitas Anak tersebut.
Kepentingan non-pengendali disajikan di The non-controlling interest is presented in the
ekuitas dalam laporan posisi keuangan equity of the consolidated statement of
konsolidasian dan dinyatakan sebesar financial position and represents the non-
proporsi pemegang saham non-pengendali controlling stockholders’ proportionate share in
atas laba tahun berjalan dan ekuitas Entitas the income for the year and equity of the
Anak tersebut sesuai dengan persentase Subsidiaries based on the percentage of
kepemilikan pemegang saham non- ownership of the non-controlling stockholders
pengendali pada Entitas Anak tersebut. in the Subsidiaries.
Entitas Asosiasi Associates
Entitas asosiasi adalah seluruh entitas Associates are all entities over which the
dimana Grup memiliki pengaruh signifikan Group has significant influence but not control,
namun bukan pengendalian, biasanya melalui generally accompanying a shareholding
kepemilikan hak suara antara 20% dan 50%. between 20% and 50% of the voting rights.
Investasi pada entitas asosiasi dicatat Investment in associates are accounted for
dengan metode ekuitas, setelah pada using the equity method of accounting, after
awalnya diakui pada nilai perolehan dikurangi initially being recognised at cost less
kerugian penurunan nilai, jika ada. impairment losses, if any.
Investasi pada entitas asosiasi pada awalnya Investment in an associate is initially
diakui sebesar biaya perolehan. Biaya recognised at cost. The cost of an acquisition
perolehan diukur berdasarkan nilai wajar aset is measured at the fair value of the assets
yang diserahkan, instrumen ekuitas yang transferred, equity instruments issued or
diterbitkan atau liabilitas yang timbul atau liabilities incurred or assumed as at the date of
diambil alih pada tanggal akuisisi, ditambah acquisition, plus costs directly attributable to
biaya yang berhubungan langsung dengan the acquisition.
akuisisi.
Halaman - 52 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1263
Page 663
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
d. Prinsip konsolidasian (lanjutan) d. Principles of consolidation (continued)
Entitas Asosiasi (lanjutan) Associates (continued)
Goodwill pada akuisisi entitas asosiasi Goodwill on acquisition of an associate
merupakan selisih lebih yang terkait dengan represents the excess of the cost of acquisition
biaya perolehan investasi pada entitas of the associate over the Group’s share of the
asosiasi dengan bagian Grup atas nilai wajar fair value of the identifiable net assets of the
neto aset teridentifikasi dari entitas asosiasi associate and is included in the carrying
dan dimasukkan dalam jumlah tercatat amount of the investment.
investasi.
Dalam menerapkan metode ekuitas, bagian In applying the equity method of accounting,
Grup atas laba rugi entitas asosiasi setelah the Group’s share of its associate’s post-
perolehan diakui dalam laba rugi, dan bagian acquisition profit or loss is recognised in profit
Grup atas penghasilan komprehensif lain or loss and its share of post-acquisition other
setelah tanggal perolehan diakui dalam comprehensive income is recognised in other
penghasilan komprehensif lain. comprehensive income.
Perubahan dan penerimaan distribusi dari These post-acquisition movements and
entitas asosiasi setelah tanggal perolehan distributions received from an associate are
disesuaikan terhadap nilai tercatat investasi. adjusted against the carrying amounts of the
investment.
Jika bagian Grup atas rugi entitas asosiasi When the Group’s share of the losses of an
sama dengan atau melebihi kepentingannya associate equals or exceeds its interest in the
pada entitas asosiasi, termasuk piutang tidak associate, including any other unsecured non-
lancar tanpa jaminan, maka Grup current receivables, the Group does not
menghentikan pengakuan bagiannya atas recognise further losses, unless it has
rugi lebih lanjut, kecuali Grup memiliki obligations to make or has made payments on
kewajiban untuk melakukan pembayaran atau behalf of the associate.
telah melakukan pembayaran atas nama
entitas asosiasi.
Keuntungan yang belum direalisasi atas Unrealised gains on transactions between the
transaksi antara Grup dengan entitas asosiasi Group and its associate are eliminated to the
dieliminasi sebesar bagian Grup dalam extent of the Group’s interest in the associate.
entitas asosiasi tersebut. Kerugian yang Unrealised losses are also eliminated unless
belum direalisasi juga dieliminasi kecuali the transaction provides evidence of
transaksi tersebut memberikan bukti impairment of the asset being transferred. The
penurunan nilai atas aset yang ditransfer. accounting policies of the associate will be
Kebijakan akuntansi entitas asosiasi akan changed where necessary to ensure
disesuaikan, apabila diperlukan, agar consistency with the accounting policies
konsisten dengan kebijakan Grup. adopted by the Group.
Dividen yang akan diterima dari entitas Dividend receivables from an associate are
asosiasi diakui sebagai pengurang jumlah recognised as reductions in the carrying
tercatat investasi. amounts of the investment.
Pada setiap tanggal pelaporan, Grup The Group determines at each reporting date
menentukan apakah terdapat bukti objektif whether there is any objective evidence that
bahwa telah terjadi penurunan nilai atas the investment in an associate is impaired. If
investasi pada entitas asosiasi. Jika bukti any such evidence exists, the Group
tersebut ada, maka Grup menghitung calculates the amount of impairment as the
besarnya penurunan nilai sebagai selisih difference between the recoverable amount of
antara jumlah yang terpulihkan dan nilai the associate and its carrying value and
tercatat atas investasi pada entitas asosiasi recognises the amount in profit or loss.
dan mengakui selisih tersebut pada laba rugi.
Halaman - 53 - Page
1264 Transforming the Future, Empowering Indonesia
Page 664
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
d. Prinsip konsolidasian (lanjutan) d. Principles of consolidation (continued)
Entitas Asosiasi (lanjutan) Associates (continued)
Jika bagian kepemilikan entitas pada entitas If an entity’s ownership interest in an associate
asosiasi atau ventura bersama berkurang, or a joint venture is reduced, but the
tetapi investasi tetap diklasifikasikan masing- investment continues to be classified either as
masing sebagai entitas asosiasi atau ventura an associate or a joint venture respectively,
bersama, maka entitas mereklasifikasi ke the entity shall reclassify to profit or loss the
laba rugi proporsi keuntungan atau kerugian proportion of the gain or loss that had
yang telah diakui sebelumnya dalam previously been recognised in other
penghasilan komprehensif lain yang terkait comprehensive income relating to the
dengan pengurangan bagian kepemilikan reduction in ownership interest if that gain or
tersebut jika keuntungan atau kerugian loss would be required to be reclassified to
tersebut disyaratkan untuk direklasifikasi ke profit or loss on the disposal of the related
laba rugi atas pelepasan aset atau liabilitas assets or liabilities.
yang terkait.
e. Transaksi dalam mata uang asing dan e. Foreign currency transactions and
penjabaran translations
Transaksi dalam mata uang asing Transactions denominated in foreign
currencies
Pos-pos yang disertakan dalam laporan Items included in the financial statements of
keuangan setiap entitas anggota Grup diukur each of the Group’s entities are measured
menggunakan mata uang yang sesuai using the currency of the primary economic
dengan lingkungan ekonomi utama di mana environment in which the entity operates (the
entitas beroperasi (“mata uang fungsional”). “functional currency”).
BNI dan Entitas Anak yang berdomisili di BNI and its Subsidiaries domiciled in
Indonesia menyelenggarakan pembukuannya Indonesia maintain their accounting records
dalam mata uang Rupiah, kecuali untuk BNI in Rupiah, except for BNI Remittance in
Remittance yang pembukuan akuntansinya which its accounting records are maintained
dilakukan dalam Dolar Amerika Serikat. in United States Dollar. Transactions during
Transaksi-transaksi dalam mata uang selain the year involving currencies other than
Rupiah yang terjadi di sepanjang tahun Rupiah are recorded at the exchange rates
dicatat dengan nilai kurs yang berlaku pada prevailing at the time the transactions were
saat terjadinya transaksi yang bersangkutan. made.
Laporan keuangan konsolidasian disajikan The consolidated financial statements are
dalam Rupiah yang merupakan mata uang presented in Rupiah, which is the functional
fungsional BNI. currency of BNI.
Pada tanggal laporan posisi keuangan At the consolidated statement of financial
konsolidasian, aset dan liabilitas moneter position date, all monetary assets and
dalam mata uang asing dijabarkan ke dalam liabilities denominated in foreign currencies
mata uang Rupiah dengan menggunakan are translated to Rupiah using the Reuters
kurs tengah Reuters pada pukul 15:00 WIB. middle rate at 15:00 Western Indonesian
Keuntungan atau kerugian yang timbul Time (WIB). The resulting gains or losses
sebagai akibat dari penjabaran aset dan from the translation of monetary assets and
liabilitas moneter dalam mata uang asing liabilities in foreign currencies are recognised
dicatat dalam laporan laba rugi konsolidasian in the consolidated statement of profit or loss
tahun berjalan. for the current year.
Halaman - 54 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1265
Page 665
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
e. Transaksi dalam mata uang asing dan e. Foreign currency transactions and
penjabaran (lanjutan) translations (continued)
Penjabaran aset dan liabilitas dalam mata Translation of assets and liabilities
uang asing (lanjutan) denominated in foreign currencies (continued)
Pada tanggal 31 Desember 2024 dan As of 31 December 2024 and 2023, the
2023, kurs mata uang asing yang digunakan foreign currency exchange rates used for
untuk penjabaran mata uang asing terhadap translation of foreign currencies to Rupiah are
Rupiah adalah sebagai berikut (dalam Rupiah as follows (amounts in full Rupiah):
penuh):
31 Desember/ 31 Desember/
December 2024 December 2023
1 Pound Sterling Inggris 20,219 19,627 Great Britain Pound Sterling 1
1 Euro Eropa 16,758 17,038 European Euro 1
1 Dolar Amerika Serikat 16,095 15,397 United States Dollar 1
1 Dolar Singapura 11,845 11,676 Singapore Dollar 1
1 Dolar Australia 10,014 10,521 Australian Dollar 1
1 Dolar Hong Kong 2,073 1,971 Hong Kong Dollar 1
1 Yen Jepang 103 109 Japanese Yen 1
Penjabaran laporan keuangan sehubungan Translation of financial statements relating to
dengan konsolidasian laporan cabang BNI consolidation of BNI branches domiciled
yang berkedudukan di luar negeri outside of Indonesia
Cabang BNI yang berkedudukan di luar BNI’s branches domiciled outside of
negeri menyelenggarakan pembukuannya Indonesia maintain their accounting records
dalam mata uang negara tempat in their respective domestic currencies.
kedudukannya.
Untuk tujuan konsolidasian, laporan For consolidation purposes, the financial
keuangan cabang BNI tersebut dijabarkan ke statements of such branches domiciled
dalam mata uang Rupiah dengan cara outside of Indonesia are translated into
sebagai berikut: Rupiah as follows:
• Saldo akun-akun aset dan liabilitas • Assets and liabilities accounts are
dijabarkan dengan menggunakan kurs translated using the Reuters spot rates at
spot Reuters jam 15:00 WIB pada 15:00 WIB at the consolidated statement
tanggal laporan posisi keuangan of financial position date;
konsolidasian;
• Saldo akun-akun laba rugi setiap harinya • Revenues and expenses accounts are
dijabarkan dengan menggunakan kurs translated using the daily Reuters spot
spot Reuters jam 15:00 WIB. Saldo untuk rate at 15:00 WIB. The balances for the
tahun berjalan merupakan jumlah dari year represent the sum of those daily
penjabaran harian tersebut; translations;
• Akun ekuitas dijabarkan dengan • Equity accounts are recorded using the
menggunakan kurs historis; dan historical rates; and
• Selisih yang timbul sebagai akibat dari • Differences arising from translation are
penjabaran ini disajikan di laporan posisi presented in the consolidated statement
keuangan konsolidasian sebagai bagian of financial position balance as part of
dari ekuitas pada akun "Selisih Kurs equity under "Exchange Difference on
karena Penjabaran Laporan Keuangan Translation of Foreign Currency Financial
dalam Mata Uang Asing". Statements".
Halaman - 55 - Page
1266 Transforming the Future, Empowering Indonesia
Page 666
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
f. Giro pada bank lain dan Bank Indonesia f. Current accounts with other banks and
Bank Indonesia
Giro pada bank lain dan Bank Indonesia The current accounts with other banks and
diklasifikasikan sebagai biaya perolehan yang Bank Indonesia are classified as amortised
diamortisasi. Giro pada bank lain dan Bank cost. Current accounts with other banks and
Indonesia dinyatakan sebesar biaya Bank Indonesia are stated at amortised cost
perolehan diamortisasi menggunakan metode using the effective interest rate method less
suku bunga efektif dikurangi cadangan allowance for impairment losses.
kerugian penurunan nilai.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
g. Penempatan pada bank lain dan Bank g. Placements with other banks and Bank
Indonesia Indonesia
Penempatan pada bank lain dan Bank Placements with other banks and Bank
Indonesia terdiri dari Deposit Facility Bank Indonesia consist of Bank Indonesia Deposit
Indonesia, Term Deposit, call money dan Facility, Term Deposit, call money and time
deposito berjangka. deposits.
Penempatan pada bank lain dan Bank Placements with other banks and Bank
Indonesia diklasifikasikan sebagai biaya Indonesia are classified as amortised cost.
perolehan yang diamortisasi. Penempatan Placements with other banks are stated at
pada bank lain dinyatakan sebesar biaya amortised cost using the effective interest
perolehan diamortisasi menggunakan metode rate method less allowance for impairment
suku bunga efektif dikurangi cadangan losses.
kerugian penurunan nilai.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
h. Efek-efek dan Obligasi Pemerintah h. Marketable securities and Government
Bonds
Efek-efek yang dimiliki terdiri dari Sertifikat Marketable securities consist of Certificates of
Bank Indonesia (SBI), Sertifikat Deposito Bank Bank Indonesia (SBI), Certificates Deposits of
Indonesia, unit penyertaan reksa dana, Bank Indonesia, mutual fund units, bonds,
obligasi, obligasi subordinasi, Sekuritas subordinated bonds, Sekuritas Rupiah Bank
Rupiah Bank Indonesia (SRBI), saham yang Indonesia (SRBI), shares held-for-trading and
dimiliki untuk diperdagangkan dan instrumen other debt instruments traded in the money
utang lainnya yang diperdagangkan di pasar market and stock exchanges.
uang dan pasar modal.
Obligasi Pemerintah terdiri dari Obligasi Government Bonds consist of Government
Rekapitalisasi Pemerintah yang diterbitkan Recapitalization Bonds issued to BNI and
kepada BNI dan bank lainnya berkaitan other banks with respect to the recapitalization
dengan program rekapitalisasi Pemerintah dan program of the Government and other bonds
obligasi lainnya yang diterbitkan oleh issued by the Government of Indonesia and
Pemerintah Indonesia dan negara lainnya, other countries, that are not related to the
yang tidak berkaitan dengan program recapitalisation program, acquired through the
rekapitalisasi, yang diperoleh melalui pasar primary and secondary markets.
perdana dan sekunder.
Pada saat pengakuan awal, efek-efek dan At initial recognition, the marketable securities
Obligasi Pemerintah dicatat sesuai dengan and Government Bonds are recorded
kategorinya yaitu aset keuangan according to their category, i.e., amortised
diklasifikasikan pada biaya perolehan yang cost, fair value through other comprehensive
diamortisasi, nilai wajar melalui penghasilan income or at fair value through profit or loss.
komprehensif lain atau nilai wajar melalui laba
rugi.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
Halaman - 56 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1267
Page 667
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
h. Efek-efek dan Obligasi Pemerintah (lanjutan) h. Marketable securities and Government
Bonds (continued)
Surat Berharga Syariah adalah surat bukti Sharia Securities are proof of investment
investasi berdasarkan prinsip syariah yang based on sharia principles that are commonly
lazim diperdagangkan di pasar uang syariah traded in the sharia money market and/or
dan/atau pasar modal syariah antara lain sharia capital markets, including sharia bonds
obligasi syariah (sukuk) dan surat berharga (sukuk) and other securities following sharia
lainnya berdasarkan prinsip syariah. principles.
Pada saat pengakuan awal, Grup mengakui At initial recognition, the Group recognise
investasi pada sukuk sebagai diukur pada investments in sukuk are stated at cost and
biaya perolehan dan pada nilai wajar melalui measured at fair value through other
penghasilan komprehensif lain sebesar nilai comprehensive income at fair value add or
wajar ditambah atau dikurangi biaya transaksi less transaction cost related to acquisition
terkait perolehan investasi tersebut. investment. Whereas investment in sukuk
Sedangkan investasi pada sukuk ijarah dan ijarah and sukuk mudharabah are measured
sukuk mudharabah yang diukur pada nilai at fair value through profit and loss and
wajar melalui laba rugi diakui sebesar nilai recognised at fair value.
wajar.
Grup menentukan klasifikasi investasi pada The Group defines the classification of
surat berharga, khususnya sukuk, berdasarkan investment in marketable securities,
model usaha yang ditentukan berdasarkan specifically sukuk, based on business model in
klasifikasi sesuai PSAK 410 (Revisi 2020) accordance with SFAS 410 (Revised 2020) on
tentang “Akuntansi Sukuk" sebagai berikut: "Accounting for Sukuk" as follows:
• Surat berharga diukur pada biaya • At cost securities are stated at cost
perolehan disajikan sebesar biaya (including transaction costs), adjusted by
perolehan (termasuk biaya investasi) yang unamortised premium and/or discount.
disesuaikan dengan premi dan/atau Premium and discount are amortised over
diskonto yang belum diamortisasi. Premi the period until maturity.
dan diskonto diamortisasi selama periode
hingga jatuh tempo.
• Surat berharga diukur pada nilai wajar • • Securities are stated at fair values through
melalui laba rugi, yang dinyatakan sebesar profit or loss, and stated at fair value.
nilai wajar. Keuntungan atau kerugian yang Unrealised gains or losses from the
belum direalisasi akibat kenaikan atau increase or decrease in fair values are
penurunan nilai wajarnya disajikan dalam presented in current period profit or loss.
laporan laba rugi periode yang
bersangkutan.
• Surat berharga yang diukur pada nilai • At fair value through other comprehensive
wajar melalui penghasilan komprehensif income securities are measured at fair
lainnya disajikan sebesar nilai wajar. value. Unrealised gains or losses from the
Keuntungan atau kerugian yang belum increase or decrease in fair value are
direalisasi akibat kenaikan atau penurunan presented in other comprehensive
nilai wajarnya disajikan dalam penghasilan income. Premium and discount are
komprehensif lain. Premi dan diskonto amortised over the period until maturity.
diamortisasi selama periode hingga jatuh
tempo.
Halaman - 57 - Page
1268 Transforming the Future, Empowering Indonesia
Page 668
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
i. Efek-efek yang dibeli/dijual dengan janji i. Securities purchased/sold under
dijual/dibeli kembali agreements to resell/repurchase
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreements to
kembali diklasifikasikan sebagai biaya resell are classified as amortised cost.
perolehan yang diamortisasi.
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreements to
kembali disajikan sebagai aset dalam laporan resell are presented as assets in the
posisi keuangan konsolidasian sebesar jumlah consolidated statement of financial position,
penjualan kembali dikurangi dengan at the resale price net of unamortised interest
pendapatan bunga yang belum diamortisasi income and allowance for impairment losses.
dan cadangan kerugian penurunan nilai. The difference between the purchase price
Selisih antara harga beli dan harga jual and the resale price is treated as unearned
kembali diperlakukan sebagai pendapatan interest income, and recognised as income
bunga yang ditangguhkan, dan diakui sebagai over the period starting from when those
pendapatan selama periode sejak efek-efek securities are purchased until they are sold
tersebut dibeli hingga dijual menggunakan using effective interest rate method.
suku bunga efektif.
Efek-efek yang dijual dengan janji untuk dibeli Securities sold under agreements to
kembali diklasifikasikan sebagai liabilitas repurchase are classified as financial
keuangan yang diukur dengan biaya perolehan liabilities measured at amortised cost.
diamortisasi.
Efek-efek yang dijual dengan janji untuk dibeli Securities sold under agreements to
kembali disajikan sebagai liabilitas dalam repurchase are presented as liabilities in the
laporan posisi keuangan konsolidasian consolidated statement of financial position,
sebesar jumlah pembelian kembali, dikurangi at the repurchase price, net of unamortised
dengan bunga dibayar di muka yang belum prepaid interest. The difference between the
diamortisasi. Selisih antara harga jual dan selling price and the repurchase price is
harga beli kembali diperlakukan sebagai treated as prepaid interest and recognised as
bunga dibayar di muka dan diakui sebagai interest expense over the period starting
beban bunga selama jangka waktu sejak efek- from when those securities are sold until they
efek tersebut dijual hingga dibeli kembali are repurchased using effective interest rate
menggunakan metode suku bunga efektif. method.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
j. Wesel ekspor dan tagihan lainnya j. Bills and other receivables
Wesel ekspor dan tagihan lainnya terdiri atas Bills and other receivables consists of
tagihan dari Letters of Credit dan Surat Kredit receivables from Letters of Credit and
Berdokumen Dalam Negeri (SKBDN) kepada Domestic Documentary Letters of Credit to
eksportir. exporters.
Wesel ekspor dan tagihan lainnya Bills and other receivables are classified as
diklasifikasikan sebagai biaya perolehan yang amortised cost.
diamortisasi.
Wesel ekspor dan tagihan lainnya dicatat pada Bills and other receivables are stated at
biaya perolehan diamortisasi setelah dikurangi amortised cost less allowance for impairment
cadangan kerugian penurunan nilai. losses.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
Halaman - 58 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1269
Page 669
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
k. Instrumen keuangan derivatif k. Derivative financial instruments
Dalam melakukan usaha bisnisnya, BNI In the normal course of its business, BNI
melakukan transaksi instrumen keuangan enters into transactions involving derivative
derivatif seperti kontrak berjangka mata uang financial instruments such as foreign currency
asing, swap mata uang asing, swap atas suku forward contracts, foreign currency swaps,
bunga, dan transaksi spot untuk mengelola interest rate swaps, and spot transactions to
eksposur pada risiko pasar seperti risiko mata manage exposures on market risks, such as
uang dan risiko tingkat suku bunga. currency risk and interest rate risks.
Instrumen keuangan derivatif diakui di laporan Derivative financial instruments are recognised
posisi keuangan konsolidasian pada nilai in the consolidated statement of financial
wajar. Setiap kenaikan nilai wajar kontrak position at fair value. Each increase in fair
derivatif dicatat sebagai aset apabila memiliki value derivative contract is carried as asset
nilai wajar positif dan sebagai liabilitas apabila when the fair value is positive and as liability
memiliki nilai wajar negatif. when the fair value is negative.
Tagihan dan liabilitas derivatif diklasifikasikan Derivative receivable and payable are
sebagai aset dan liabilitas keuangan yang classified as financial assets and liabilities at
diukur pada nilai wajar melalui laporan laba fair value through profit or loss.
rugi.
Keuntungan atau kerugian yang terjadi dari Gains or losses resulting from fair value
perubahan nilai wajar diakui dalam laporan changes are recognised in the consolidated
laba rugi konsolidasian. statement of profit or loss.
Nilai wajar instrumen derivatif ditentukan The fair value of derivative instruments is
berdasarkan diskonto arus kas dan model determined based on discounted cash flows
penentu harga atau harga yang diberikan oleh and pricing models or quoted prices from
broker (quoted price) atas instrumen lainnya brokers of other instruments with similar
yang memiliki karakteristik serupa. characteristics.
Kontrak berjangka mata uang asing, swap Foreign currency forward contracts, foreign
mata uang asing dan cross currency swap dan currency swaps, and cross currency and
tingkat suku bunga swap dilakukan untuk interest rate swaps are for funding and trading
tujuan pendanaan dan perdagangan. purposes.
l. Pinjaman yang diberikan l. Loans
Pinjaman yang diberikan Loans
Pinjaman yang diberikan adalah penyediaan Loans represent funds provided or receivables
uang atau tagihan yang dapat disetarakan that can be considered as equivalents thereof,
dengan itu, berdasarkan persetujuan atau based on agreements or financing contracts
kesepakatan pinjam-meminjam dengan debitur with borrowers, where borrowers are required
yang mewajibkan debitur untuk melunasi utang to repay their debts with interest after a
dan bunganya setelah jangka waktu tertentu, specified period, and matured trade finance
dan tagihan yang berasal dari fasilitas trade facilities which have not been settled within 15
finance yang telah jatuh tempo yang belum days.
diselesaikan dalam waktu 15 hari.
Pinjaman yang diberikan diklasifikasikan Loans are classified as amortised cost.
sebagai biaya perolehan yang diamortisasi.
Halaman - 59 - Page
1270 Transforming the Future, Empowering Indonesia
Page 670
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
l. Pinjaman yang diberikan (lanjutan) l. Loans (continued)
Pinjaman yang diberikan pada awalnya diukur Loans are initially measured at fair value plus
pada nilai wajar ditambah dengan biaya transaction costs that are directly attributable
transaksi yang dapat diatribusikan secara to obtain financial assets, and after initial
langsung untuk memperoleh aset keuangan recognition are measured at amortised cost
tersebut, dan setelah pengakuan awal diukur based on the effective interest rate method
pada biaya perolehan diamortisasi less allowance for impairment losses.
menggunakan metode suku bunga efektif
dikurangi dengan cadangan kerugian
penurunan nilai.
Pinjaman sindikasi dan pinjaman penerusan Syndicated loans and two step loans are
dicatat sesuai dengan porsi pinjaman yang recorded according to the proportion of risks
risikonya ditanggung oleh Grup. borne by the Group.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
m. Kontrak jaminan keuangan m. Financial guarantee contracts
Kontrak jaminan keuangan adalah kontrak Financial guarantee contracts are contracts
yang mengharuskan penerbit untuk melakukan that require the issuer to make specified
pembayaran yang ditetapkan untuk mengganti payments to reimburse the holder for a loss
uang pemegang kontrak atas kerugian yang incurred because a specified debtor defaulted
terjadi karena debitur tertentu gagal untuk to make payments when due, in accordance
melakukan pembayaran pada saat jatuh with the terms of a debt instrument. Such
tempo, sesuai dengan ketentuan dari financial guarantees are given to banks,
instrumen hutang. Jaminan keuangan tersebut financial institutions and other institutions on
diberikan kepada bank-bank, lembaga behalf of customers to secure loans and other
keuangan dan badan-badan lainnya atas banking facilities.
nama debitur untuk menjamin kredit dan
fasilitas-fasilitas perbankan lainnya.
Jaminan keuangan diakui awalnya sebesar Financial guarantees are initially recognised at
nilai wajar pada tanggal jaminan diberikan. fair value on the date the guarantee was given.
Nilai wajar dari jaminan keuangan pada saat The fair value of a financial guarantee at
dimulainya transaksi pada umumnya sama inception is likely to be equal to the premium
dengan provisi yang diterima untuk jaminan received because all guarantees are agreed
diberikan dengan syarat dan kondisi normal. on arm’s length terms. The fee income earned
Pendapatan provisi yang diperoleh is amortised over the period of guarantees
diamortisasi selama jangka waktu jaminan using the straight line method.
menggunakan metode garis lurus.
Setelah pengakuan awal kontrak, jaminan After initial recognition of the contract, the
keuangan dicatat pada nilai yang lebih tinggi financial guarantee is recorded at the higher of
antara nilai wajar amortisasi dengan nilai the amortised fair value and the expected
kerugian kredit ekspektasian sesuai PSAK 109 credit loss value in accordance with SFAS 109
“Instrumen Keuangan”. “Financial Instrument”.
Cadangan kerugian penurunan nilai atas Allowances for impairment on financial
kontrak jaminan keuangan yang memiliki risiko guarantee contracts with credit risk are
kredit dihitung berdasarkan model kerugian calculated based on expected credit losses
ekspektasian. model.
Halaman - 60 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1271
Page 671
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
n. Tagihan dan liabilitas akseptasi n. Acceptance receivables and payables
Tagihan akseptasi diklasifikasikan sebagai Acceptance receivables are classified as
aset keuangan dalam kelompok biaya financial assets measured at amortised cost.
perolehan diamortisasi. Liabilitas akseptasi Acceptance liabilities are classified financial
diklasifikasikan sebagai liabilitas keuangan liabilities measured at amortised cost.
yang diukur dengan biaya perolehan
diamortisasi.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
o. Penyertaan saham o. Equity investments
Penyertaan saham merupakan penanaman Equity investments represent investments in
dana dalam bentuk saham pada perusahaan the form of shares of stock, in companies
yang bergerak di bidang jasa keuangan untuk engaged in financial services held for long-
tujuan jangka panjang. term purposes.
Investasi dengan persentase kepemilikan di Investments with an ownership interest below
bawah 20% dan tidak memiliki pengaruh 20% and have no significant influence
signifikan yang diklasifikasikan sebagai aset classified as financial asset which held for sale
keuangan yang dimiliki untuk dijual dicatat is measured at fair value through profit or loss.
pada nilai wajar melalui laba rugi.
Investasi dengan persentase kepemilikan di Investments with an ownership interest below
bawah 20% dan tidak memiliki pengaruh 20% and have no significant influence
signifikan yang diklasifikasikan sebagai aset classified as financial asset which are not held
keuangan yang dimiliki tidak untuk dijual for sale are measured at fair value through
dicatat pada nilai wajar melalui penghasilan other comprehensive income.
komprehensif lain.
Penyertaan sementara pada perusahaan Temporary investments in debtor companies
debitur timbul akibat konversi pinjaman yang arise from conversion of loans to
diberikan menjadi saham. Pada saat shares/equity. At initial recognition, shares
pengakuan awal, saham yang diterima diakui received were recognised at fair value.
dengan nilai wajar. Selanjutnya, saham Subsequently, the shares were recognised
tersebut dinilai dengan menggunakan metode using equity method if BNI has significant
ekuitas apabila BNI memiliki pengaruh influence over the investees or classified as
signifikan terhadap investees dan financial asset if BNI does not have significant
diklasifikasikan sebagai aset keuangan apabila influence over the investees.
BNI tidak memiliki pengaruh signifikan
terhadap investees.
p. Aset tetap, aset hak-guna, liabilitas sewa p. Fixed assets, right-of-use assets, lease
dan aset takberwujud liabilities and intangible assets
Aset tetap Fixed assets
Grup menerapkan kebijakan akuntansi model Group applies revaluation model as
revaluasi untuk aset tetap berupa tanah dan accounting policy for land and buildings. For
bangunan. Untuk aset tetap selain tanah dan fixed assets other than land and buildings, it
bangunan menggunakan model biaya. applies cost model.
Halaman - 61 - Page
1272 Transforming the Future, Empowering Indonesia
Page 672
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
p. Aset tetap, aset hak-guna, liabilitas sewa p. Fixed assets, right-of-use assets, lease
dan aset takberwujud (lanjutan) liabilities and intangible assets (continued)
Aset tetap (lanjutan) Fixed assets (continued)
Tanah dan bangunan disajikan sebesar nilai Land and buildings are shown at fair value,
wajar, dikurangi akumulasi penyusutan untuk less accumulated depreciation for buildings.
bangunan. Penilaian terhadap tanah dan Valuation of land and buildings are performed
bangunan dilakukan oleh penilai independen by external independent valuers with certain
eksternal yang telah memiliki sertifikasi. qualification. Valuations are performed with
Penilaian atas aset tersebut dilakukan secara sufficient regularity to ensure that the fair value
berkala untuk memastikan bahwa nilai wajar of a revalued asset does not differ materially
aset yang direvaluasi tidak berbeda secara from its carrying amount. The gross carrying
material dengan nilai tercatatnya. Nilai tercatat amount is adjusted in a manner that is
bruto disesuaikan dengan cara yang konsisten consistent with the revaluation of the carrying
dengan nilai tercatat revaluasi aset. Sebagai amount of the asset. For example, the gross
contoh, nilai tercatat bruto dapat direvaluasi carrying amount may be revalued by reference
dengan mengacu pada data pasar yang dapat to observable market data or it may be
diobservasi atau dapat direvaluasi secara revalued proportionately to the change in
proporsional dengan perubahan nilai tercatat. the carrying amount. The accumulated
Akumulasi penyusutan pada tanggal revaluasi depreciation at the date of the revaluation is
disesuaikan dengan selisih antara nilai tercatat adjusted to equal the difference between the
bruto dan nilai tercatat aset setelah gross carrying amount and the carrying
memperhitungkan akumulasi kerugian amount of the assets after taking into account
penurunan nilai. accumulated impairment losses.
Jika nilai wajar dari aset yang direvaluasi If the fair value of the revalued asset change
mengalami perubahan yang signifikan, maka significantly, it is necessary to revaluate on an
perlu direvaluasi secara tahunan, sedangkan annual basis, whereas if the fair value of the
jika nilai wajar dari aset yang direvaluasi tidak revaluated asset does not change significantly,
mengalami perubahan yang signifikan, maka it is necessary to revaluate at a minimum
perlu dilakukan revaluasi paling kurang 3 every 3 years.
tahun sekali.
Kenaikan nilai tercatat yang timbul dari Increases in the carrying amount arising on
revaluasi tanah dan bangunan dicatat sebagai revaluation of land and building is recorded in
“Cadangan Revaluasi Aset” dan disajikan “Asset Revaluation Reserve” and presented as
sebagai “Penghasilan Komprehensif Lain”. “Other Comprehensive Income”. Decreases in
Penurunan nilai tercatat yang timbul dari carrying amount as the result of revaluation is
revaluasi dicatat sebagai beban pada tahun recorded as expense in the current year. If the
berjalan. Apabila aset tersebut memiliki saldo asset has a balance on its “Gain on
“Keuntungan Revaluasi Aset Tetap” yang Revaluation of Fixed Assets”, loss from
disajikan sebagai “Penghasilan Komprehensif revaluation of fixed asset is charged to “Gain
Lain”, maka selisih penurunan nilai tercatat on Revaluation of Fixed Assets” which is
tersebut dibebankan terhadap “Keuntungan presented as “Other Comprehensive Income”
Revaluasi Aset Tetap” dan sisanya diakui and the rest of the amount is charged to
sebagai beban tahun berjalan. current year’s expenses.
Aset tetap selain tanah dan bangunan Fixed assets besides land and buildings are
disajikan sebesar harga perolehan dikurangi stated at historical cost less accumulated
dengan akumulasi penyusutan. depreciation.
Biaya perolehan termasuk biaya penggantian Cost includes the replacement cost of a part of
bagian aset tetap saat biaya tersebut terjadi, the fixed assets when the expenditure meets
jika memenuhi kriteria pengakuan. the criteria for recognition.
Halaman - 62 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1273
Page 673
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
p. Aset tetap, aset hak-guna, liabilitas sewa p. Fixed assets, right-of-use assets, lease
dan aset takberwujud (lanjutan) liabilities and intangible assets (continued)
Aset tetap (lanjutan) Fixed assets (continued)
Semua biaya pemeliharaan dan perbaikan All maintenance and repair costs which do not
yang tidak memenuhi kriteria untuk fulfill the capitalization criteria, are recognised
dikapitalisasi diakui dalam laporan laba rugi in profit or loss upon occurrence. At each
pada saat terjadinya. Pada setiap akhir tahun financial year end, the assets’ residual values,
buku, nilai residu, umur manfaat, dan metode useful life, and methods of depreciation are
penyusutan ditelaah kembali dan jika sesuai reviewed, and adjusted prospectively as
dengan keadaan, disesuaikan secara appropriate.
prospektif.
Semua aset tetap kecuali tanah, disusutkan All fixed assets, except land, are depreciated
berdasarkan metode garis lurus selama using the straight-line method over their
estimasi masa manfaat aset tersebut sebagai expected useful lives as follows:
berikut:
Tarif Penyusutan/
Depreciation Rate Tahun/Years
Bangunan 6.67% 15 Buildings
Perlengkapan kantor dan Office equipment
kendaraan bermotor 20.00% 5 and motor vehicles
Perlengkapan kantor terdiri dari perabotan dan Office equipment consists of furniture and
perlengkapan, instalasi, Anjungan Tunai fixtures, installation, Automatic Teller
Mandiri (ATM), perangkat lunak dan perangkat Machines (ATM), computer software and
keras komputer, peralatan komunikasi dan hardware, communication and other office
peralatan kantor lainnya. equipment.
Grup menganalisa fakta dan keadaan untuk The Group analyses the facts and
masing-masing jenis hak atas tanah dalam circumstances for each type of land rights in
menentukan akuntansi untuk masing-masing determining the accounting for each of these
hak atas tanah tersebut sehingga dapat land rights so that it can accurately represent
merepresentasikan dengan tepat suatu an underlying economic event or transaction. If
kejadian atau transaksi ekonomi yang the landrights do not transfer control of the
mendasarinya. Jika hak atas tanah tersebut underlying assets to the Group, but gives the
tidak mengalihkan pengendalian atas aset rights to use the underlying assets, the Group
pendasar kepada Grup, melainkan applies the accounting treatment of these
mengalihkan hak untuk menggunakan aset transactions as leases under SFAS 116
pendasar, Grup menerapkan perlakuan “Leases”, except if landrights substantially
akuntansi atas transaksi tersebut sebagai similar to land purchases, the Group applies
sewa berdasarkan PSAK 116 “Sewa”, kecuali SFAS 216 “Property, Plant and Equipment”.
jika hak atas tanah secara substansi
menyerupai pembelian tanah, maka Grup
menerapkan PSAK 216 “Aset Tetap”.
Apabila nilai tercatat aset lebih besar dari nilai When the carrying amount of an asset is
yang dapat diperoleh kembali, nilai tercatat greater than its estimated recoverable amount,
aset diturunkan menjadi sebesar nilai yang it is written down to its recoverable amount,
dapat diperoleh kembali, yang ditentukan which is determined as the higher of the net
sebagai nilai tertinggi antara harga jual neto selling price or value in use.
dan nilai yang dipakai.
Apabila aset tetap tidak digunakan lagi atau When fixed assets are retired or disposed of,
dijual, maka nilai perolehan dan akumulasi their costs and the related accumulated
penyusutannya dihapuskan dari akun tersebut. depreciation are derecognised from the
Keuntungan atau kerugian yang terjadi diakui accounts. Any resulting gain or loss is
dalam laporan laba rugi. recognised in profit or loss.
Halaman - 63 - Page
1274 Transforming the Future, Empowering Indonesia
Page 674
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
p. Aset tetap, aset hak-guna, liabilitas sewa p. Fixed assets, right-of-use assets, lease
dan aset takberwujud (lanjutan) liabilities and intangible assets (continued)
Aset tetap (lanjutan) Fixed assets (continued)
Akumulasi biaya konstruksi aset tetap The accumulated costs of construction of fixed
dikapitalisasi dan dicatat sebagai “Aset dalam assets are capitalised and recognised as
Penyelesaian”. Biaya tersebut direklasifikasi ke “Construction in progress”. These costs are
akun aset tetap yang terkait pada saat proses reclassified to the related fixed asset account
konstruksi atau pemasangan telah selesai. when the construction or installation is
completed.
Aset hak-guna dan liabilitas sewa Right-of-use assets and lease liabilities
Pada tanggal permulaan kontrak, Grup menilai At the inception of a contract, the Group
apakah kontrak merupakan atau mengandung assesses whether the contract is or contains a
sewa. Suatu kontrak merupakan atau lease. A contract is or contains a lease if the
mengandung sewa jika kontrak tersebut contract conveys the right to control the use of
memberikan hak untuk mengendalikan an identified assets for a period of time in
penggunaan aset identifikasian selama suatu exchange for consideration. The Group can
jangka waktu untuk dipertukarkan dengan choose not to recognise the right-of-use assets
imbalan. Grup dapat memilih untuk tidak and lease liabilities for:
mengakui aset hak-guna dan liabilitas sewa
untuk:
• Sewa dengan jangka waktu kurang atau • Leases with a term of less or equal to
sama dengan 12 bulan dan tidak terdapat 12 months and there is no call option;
opsi beli;
• Sewa atas aset dengan nilai rendah. • Leases of low value assets.
Untuk menilai apakah kontrak memberikan hak To assess whether a contract conveys the
untuk mengendalikan penggunaan aset right to control the use of an identified asset,
identifikasian, Grup harus menilai apakah: the Group shall assess whether:
- Grup memiliki hak untuk mendapatkan - The Group has the right to obtain
secara substansial seluruh manfaat substantially all the economic benefit from
ekonomi dari penggunaan aset use of the asset throughout the period of
identifikasian; dan use; and
- Grup memiliki hak untuk mengarahkan - The Group has the right to direct the use
penggunaan aset identifikasian. Grup of the asset. The Group has described
memiliki hak ini ketika Grup memiliki hak when it has a decision-making right that
untuk pengambilan keputusan yang are the most relevant to changing how
relevan tentang bagaimana dan untuk and for what purpose the asset is used
tujuan apa aset digunakan telah are predetermined:
ditentukan sebelumnya:
1. Grup memiliki hak untuk 1. The Group has the right to operate the
mengoperasikan aset; dan asset; and
2. Grup telah mendesain aset dengan 2. The Group has designed the asset in
cara menetapkan sebelumnya a way that predetermine how and for
bagaimana dan untuk tujuan apa aset what purposes it will be used.
akan digunakan selama periode
penggunaan.
Halaman - 64 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1275
Page 675
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
p. Aset tetap, aset hak-guna, liabilitas sewa p. Fixed assets, right-of-use assets, lease
dan aset takberwujud (lanjutan) liabilities and intangible assets (continued)
Aset hak-guna dan liabilitas sewa (lanjutan) Right-of-use assets and lease liabilities
(continued)
Pada tanggal permulaan sewa, Grup The Group recognises a right-of-use assets
mengakui aset hak-guna dan liabilitas sewa. and a leases liability at the leases
Aset hak-guna diukur pada biaya perolehan, commencement date. The right-of-use assets
dimana meliputi jumlah pengukuran awal is initially measured at cost, which comprises
liabilitas sewa yang disesuaikan dengan the initial amount of the leases liability
pembayaran sewa yang dilakukan pada atau adjusted for any leases payment made at or
sebelum tanggal permulaan, ditambah dengan before the commencement date, plus any
biaya langsung awal yang dikeluarkan. Aset initial direct cost incurred. The right-of-use
hak-guna diamortisasi dengan menggunakan assets is amortised over the straight-line
metode garis lurus sepanjang jangka waktu method throughout the lease term.
sewa.
Liabilitas sewa diukur pada nilai kini The lease liability is initially measured at the
pembayaran sewa yang belum dibayar pada present value of the lease payments that are
tanggal permulaan, didiskontokan dengan not paid at the commencement date,
menggunakan suku bunga implisit dalam sewa discounted using the interest rate implicit in the
atau jika suku bunga tersebut tidak dapat lease or, if that rate cannot be readily
ditentukan, maka menggunakan suku bunga determined, using incremental borrowing rate.
pinjaman inkremental. Pada umumnya, Grup Generally, the Group uses its incremental
menggunakan suku bunga pinjaman borrowing rate as a discount rate.
inkremental sebagai tingkat bunga diskonto.
Pembayaran sewa dialokasikan menjadi Each leases payment is allocated between the
bagian pokok dan biaya keuangan. Biaya liability and finance cost. The finance cost is
keuangan dibebankan pada laba rugi selama charged to profit or loss over the leases period
periode sewa sehingga menghasilkan tingkat so as to produce a constant periodic rate of
suku bunga periodik yang konstan atas saldo interest on the remaining balance of the
liabilitas untuk setiap periode. liability for each period.
Jika sewa mengalihkan kepemilikan aset If the leases transfers ownership of the
pendasar kepada Grup pada akhir masa sewa underlying asset to the Group by the end of
atau jika biaya perolehan aset hak-guna the leases term or if the cost of the right-of-use
merefleksikan Grup akan mengeksekusi opsi assets reflects that the Group will exercise a
beli, maka Grup menyusutkan aset hak-guna purchase option, the Group depreciates the
dari tanggal permulaan hingga akhir umur right-of-use asset from the commencement
manfaat aset pendasar. Jika tidak, maka Grup date to the end of the useful life of the
menyusutkan aset hak-guna dari tanggal underlying asset. Otherwise, the Group
permulaan hingga tanggal yang lebih awal depreciates the right-of-use assets from the
antara akhir umur manfaat aset hak-guna atau commencement date to the earlier of the end
akhir masa sewa. of the useful life of the right-of-use assets or
the end of the leases term.
Halaman - 65 - Page
1276 Transforming the Future, Empowering Indonesia
Page 676
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
p. Aset tetap, aset hak-guna, liabilitas sewa p. Fixed assets, right-of-use assets, lease
dan aset takberwujud (lanjutan) liabilities and intangible assets (continued)
Modifikasi sewa Lease modification
Grup mencatat modifikasi sewa sebagai sewa The Group account for a lease modification as
terpisah jika: a separate lease if both:
- Modifikasi meningkatkan ruang lingkup - The modification increases the scope of
sewa dengan menambahkan hak untuk the lease by adding the right to use one or
menggunakan satu aset pendasar atau more underlying assets;
lebih;
- Imbalan sewa meningkat sebesar jumlah - The consideration for the lease increases
yang setara dengan harga tersendiri untuk by an amount commensurate with the
peningkatan dalam ruang lingkup dan stand-alone price for the increase in
penyesuaian yang tepat pada harga scope and any appropriate adjustments to
tersendiri tersebut untuk merefleksikan that stand-alone price to reflect the
kondisi kontrak tertentu. circumstances of the particular contract.
Aset takberwujud Intangible Assets
Aset takberwujud diakui jika, dan hanya jika, Intangible assets are recognised if, and only if
biaya perolehan aset tersebut dapat diukur the cost of the asset can be measured reliably
secara andal dan kemungkinan besar Bank and it is probable that the Bank and
dan Entitas Anak akan memperoleh manfaat Subsidiaries will obtain future economic
ekonomis masa depan dari aset tersebut. Aset benefits from the asset. Intangible assets
takberwujud terdiri dari goodwill, hubungan consist of goodwill, customer relationships and
pelanggan dan merek dagang yang diperoleh trademarks acquired by the Bank and
pada saat akuisisi. Subsidiaries when acquisition.
Lihat Catatan 2d untuk kebijakan akuntansi Refer to Note 2d for the accounting policies
terkait goodwill. of goodwill.
q. Agunan yang diambil alih q. Foreclosed collaterals
Agunan yang diambil alih disajikan dalam akun Foreclosed collaterals are included in the
“Aset Lain-lain”. “Other Assets” account.
Agunan yang diambil alih (AYDA) adalah aset Foreclosed collaterals represent assets
yang diperoleh BNI dan Entitas Anak, baik acquired by BNI and Subsidiaries, both from
melalui pelelangan maupun diluar pelelangan auction and non auction based on voluntary
berdasarkan penyerahan secara sukarela oleh transfer by the debtor or based on debtor’s
pemilik agunan atau berdasarkan kuasa untuk approval to sell the collateral where the debtor
menjual diluar lelang dari pemilik agunan could not fulfill their obligations to BNI and
dalam hal debitur tidak memenuhi liabilitasnya Subsidiaries. Foreclosed collaterals represent
kepada BNI dan Entitas Anak. AYDA loan collateral that were taken over as part of
merupakan jaminan kredit yang diberikan yang loans settlement and presented in “Other
telah diambil alih sebagai bagian dari Assets”.
penyelesaian kredit yang diberikan dan
disajikan pada “Aset Lain-lain”.
Agunan yang diambil alih diakui sebesar nilai Foreclosed collaterals are stated at net
neto yang dapat direalisasi atau sebesar nilai realizable value or stated at loan outstanding
outstanding kredit yang diberikan, mana yang amount, whichever is lower. Net realizable
lebih rendah. Nilai neto yang dapat direalisasi value is the fair value of the foreclosed
adalah nilai wajar agunan yang diambil alih collaterals less the estimated costs to sell the
dikurangi dengan estimasi biaya untuk menjual assets. The excess of loan receivable over the
agunan tersebut. Selisih lebih saldo kredit di net realizable value of the foreclosed collateral
atas nilai neto yang dapat direalisasi dari is charged to allowance for impairment losses.
agunan yang diambil alih dibebankan ke dalam The difference between the recorded amount
akun cadangan kerugian penurunan nilai aset. of the foreclosed collateral and the proceeds
Selisih antara nilai agunan yang diambil alih from the sale of such collateral is recorded as
dengan hasil penjualan diakui sebagai a gain or loss at the time of sale.
keuntungan atau kerugian pada saat
penjualan.
Halaman - 66 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1277
Page 677
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
q. Agunan yang diambil alih (lanjutan) q. Foreclosed collaterals (continued)
Beban-beban yang berkaitan dengan Maintenance and repair costs related to
pemeliharaan agunan yang diambil alih foreclosed collaterals are charged as an
dibebankan dalam laporan laba rugi pada saat expense in profit or loss when incurred.
terjadinya.
Bila terjadi penurunan nilai yang bersifat If there is permanent decline in value, the
permanen, maka nilai tercatatnya dikurangi carrying amount of foreclosed collaterals is
untuk mengakui penurunan tersebut dan written down to recognise such permanent
kerugiannya dibebankan dalam laporan laba decline in value and any losses from such
rugi. write-down is recognised in profit or loss.
r. Liabilitas segera r. Obligations due immediately
Liabilitas segera dicatat pada saat liabilitas Obligations due immediately are recorded at
kepada masyarakat maupun kepada bank lain the time obligations to public customers or
timbul. other banks arise.
Akun ini diklasifikasikan sebagai liabilitas This account is classified as other financial
keuangan lain dan dihitung berdasarkan biaya liabilities and is measured at amortised cost.
perolehan diamortisasi.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
s. Simpanan nasabah s. Deposits from customers
Tabungan merupakan simpanan nasabah di Savings account represent deposits of
BNI dan Entitas Anak yang bergerak di bidang customers in BNI and a Subsidiary engaged in
perbankan yang penarikannya hanya dapat banking that may only be withdrawn over the
dilakukan melalui counter dan Anjungan Tunai counter and via ATMs or funds transfers by
Mandiri (ATM) atau dengan cara SMS Banking, Phone Banking, Mobile Banking
pemindahbukuan melalui SMS Banking, and Internet Banking when certain agreed
Phone Banking, Mobile Banking dan Internet conditions are met, but which may not be
Banking jika memenuhi persyaratan yang withdrawn by cheque or other equivalent
disepakati, tetapi penarikan tidak dapat instruments.
dilaksanakan dengan menggunakan cek atau
instrumen setara lainnya.
Deposito berjangka merupakan simpanan Time deposits represent customer’s deposits
nasabah di BNI dan Entitas Anak yang in BNI and a Subsidiary engaged in banking
bergerak di bidang perbankan yang that may be withdrawn at a certain time based
penarikannya hanya dapat dilakukan pada on the agreement between the depositor and
waktu tertentu sesuai dengan perjanjian antara BNI and a Subsidiary engaged in banking.
nasabah dengan BNI dan Entitas Anak yang
bergerak di bidang perbankan.
Simpanan nasabah diklasifikasikan sebagai Deposits from customers are classified as
liabilitas keuangan lain yang diukur dengan other financial liabilities which are measured at
biaya perolehan diamortisasi menggunakan amortised cost using effective interest rate
metode suku bunga efektif. Biaya tambahan method. Incremental costs directly attributable
yang dapat diatribusikan secara langsung to the acquisition of deposits from customers
dengan perolehan simpanan nasabah are deducted from the amount of deposits.
dikurangkan dari jumlah simpanan yang
diterima.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
Halaman - 67 - Page
1278 Transforming the Future, Empowering Indonesia
Page 678
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
t. Simpanan dari bank lain t. Deposits from other banks
Simpanan dari bank lain terdiri dari liabilitas Deposits from other banks represent liabilities
terhadap bank lain baik lokal maupun luar to local and overseas banks, in the form of
negeri, dalam bentuk giro, inter-bank call current accounts, inter-bank call money with
money dengan periode jatuh tempo menurut original maturities of 90 days or less, time
perjanjian kurang dari atau 90 hari, deposito deposits and certificates of deposits.
berjangka dan sertifikat deposito.
Simpanan dari bank lain diklasifikasikan Deposits from other banks are classified as
sebagai liabilitas keuangan lain yang diukur other financial liabilities which are measured at
dengan biaya perolehan diamortisasi dengan amortised cost using effective interest rate
menggunakan metode suku bunga efektif. method. Incremental costs directly attributable
Biaya tambahan yang dapat diatribusikan to the acquisition of deposits from other banks
secara langsung dengan perolehan simpanan are deducted from the amount of deposits.
dari bank lain dikurangkan dari jumlah
simpanan yang diterima.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
u. Efek-efek yang diterbitkan u. Securities issued
Efek-efek yang diterbitkan terdiri dari obligasi Securities issued consist of bonds issued by
yang diterbitkan oleh Grup. the Group.
Efek-efek yang diterbitkan diklasifikasikan Securities issued are classified as other
sebagai liabilitas keuangan lain yang diukur financial liabilities which are measured at
dengan biaya perolehan diamortisasi. Biaya amortised cost. Incremental costs directly
tambahan yang dapat diatribusikan secara attributable to the issuance of marketable
langsung dengan penerbitan efek dikurangkan securities are deducted from the amount of
dari jumlah efek-efek yang diterbitkan. securities issued.
Obligasi yang diterbitkan dicatat sebesar nilai Bonds issued are presented at nominal value
nominal dikurangi saldo diskonto yang belum net of unamortised discount. Costs incurred
diamortisasi. Biaya-biaya yang terjadi related to the bond issuance are presented as
sehubungan dengan penerbitan obligasi deduction from the proceeds of bonds issued
dicatat sebagai pengurang hasil emisi dan and amortised over the term of the bonds
diamortisasi selama jangka waktu obligasi using the effective interest rate method.
dengan menggunakan metode suku bunga
efektif.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
v. Pinjaman yang diterima v. Borrowings
Pinjaman diterima merupakan dana yang Borrowings are funds received from other
diterima dari bank lain, Bank Indonesia atau bank, Bank Indonesia or other parties with
pihak lain dengan liabilitas pembayaran payment obligation based on borrowings
kembali sesuai dengan persyaratan perjanjian agreement.
pinjaman.
Halaman - 68 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Page 679
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
v. Pinjaman yang diterima (lanjutan) v. Borrowings (continued)
Pinjaman diterima diakui sebesar nilai wajar Borrowings are initially recognised at fair value
pada awalnya dan selanjutnya diukur sebesar and subsequently measured at amortised cost
biaya perolehan diamortisasi dengan using the effective interest rate method.
menggunakan metode suku bunga efektif. Amortised cost is calculated by taking into
Biaya perolehan diamortisasi dihitung dengan account any discount or premium related to
memperhitungkan adanya diskonto atau premi the initial recognition of borrowings and
terkait dengan pengakuan awal pinjaman transaction costs are an integral part of the
diterima dan biaya transaksi merupakan effective interest rate method.
bagian tidak terpisahkan dari metode suku
bunga efektif.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
w. Pendapatan bunga dan beban bunga w. Interest income and interest expense
Pendapatan dan beban bunga untuk semua Interest income and expense for all interest-
instrumen keuangan yang dikenakan suku bearing financial instruments are recognised in
bunga diakui pada laporan laba rugi dengan profit or loss using the effective interest rate
menggunakan metode suku bunga efektif. method.
Suku bunga efektif adalah suku bunga yang The effective interest rate is the rate that
secara tepat mendiskontokan estimasi exactly discounts the estimated future cash
pembayaran atau penerimaan kas di masa payments or receipts through the expected life
datang selama perkiraan umur dari aset of the financial assets and financial liabilities
keuangan atau liabilitas keuangan (atau, jika (or, where appropriate, a shorter period) to the
lebih tepat, digunakan periode yang lebih carrying amount of the financial asset or
singkat) untuk memperoleh nilai tercatat bersih financial liability. When calculating the effective
dari instrumen keuangan atau liabilitas interest rate, the Group estimates future cash
keuangan. Pada saat menghitung suku bunga flows considering all contractual terms of the
efektif, Grup mengestimasi arus kas di masa financial instrument but not future credit
datang dengan mempertimbangkan seluruh losses. This calculation includes all
persyaratan kontraktual dalam instrumen commissions, fees, and other forms received
keuangan tersebut, tetapi tidak by the parties in the contract are an integral
mempertimbangkan kerugian kredit di masa part of the effective interest rate, transaction
mendatang. Perhitungan ini mencakup seluruh costs, and all other premiums or discounts.
komisi, provisi, dan bentuk lain diterima oleh
para pihak dalam kontrak yang merupakan
bagian tidak terpisahkan dari suku bunga
efektif, biaya transaksi, dan seluruh premi atau
diskon lainnya.
Kredit yang pembayaran angsuran pokok atau Loans for which the principal or interest has
bunganya telah lewat 90 hari atau lebih been past due for 90 days or more, or where
setelah jatuh tempo, atau kredit yang reasonable doubt exists as to its timely
pembayarannya secara tepat waktu diragukan, collection, are generally classified as impaired
secara umum diklasifikasikan sebagai kredit loans.
yang mengalami penurunan nilai (impairment).
Halaman - 69 - Page
1280 Transforming the Future, Empowering Indonesia
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PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
x. Pendapatan provisi dan komisi x. Fees and commission income
Pendapatan provisi dan komisi yang berkaitan Fees and commissions directly related to
langsung dengan kegiatan pinjaman, atau lending activities, or fee and commission
pendapatan provisi dan komisi yang income which relates to a specific period, is
berhubungan dengan jangka waktu tertentu, amortised over the term of contract using the
diamortisasi sesuai dengan jangka waktu effective interest rate method and classified as
kontrak menggunakan metode suku bunga part of interest income in profit or loss.
efektif dan diklasifikasikan sebagai bagian dari
pendapatan bunga pada laporan laba rugi.
Pendapatan provisi dan komisi yang tidak Fees and commissions income which are not
berkaitan dengan kegiatan pemberian kredit related to lending activities or a specific period
atau suatu jangka waktu diakui sebagai are recognised as revenues on the transaction
pendapatan pada saat terjadinya transaksi date as other operating income.
sebagai pendapatan operasional lainnya.
y. Kontrak asuransi y. Insurance contract
Kontrak asuransi adalah kontrak yang Insurance contract is contract issued by
diterbitkan oleh perusahaan asuransi dimana insurance company which accepts significant
pada saat penerbitan polis perusahaan insurance risk from policyholder upon the
asuransi menerima risiko asuransi yang issuance of the policy.
signifikan dari pemegang polis.
Risiko asuransi yang signifikan adalah Significant insurance risk is the possibility of
kemungkinan untuk membayar manfaat secara paying significantly more benefit to the
signifikan kepada pemegang polis apabila policyholder upon the occurrence of insured
suatu kejadian yang diasuransikan terjadi event compared to the minimum benefit
dibandingkan dengan manfaat minimum yang payable in a scenario where the insured event
akan dibayarkan apabila risiko yang does not occur. Scenarios considered are
diasuransikan tidak terjadi. Skenario-skenario those with commercial substance.
yang diperhatikan adalah skenario yang
mengandung unsur komersial.
Grup mendefinisikan risiko asuransi yang Group defines significant insurance risk as the
signifikan sebagai kemungkinan membayar possibility of having to pay benefits on the
manfaat pada saat terjadinya suatu kejadian occurrence of an insured event of at least 10%
yang diasuransikan, yang setidaknya 10% more than the benefits payable if the insured
lebih besar dari manfaat yang dibayarkan jika event did not occur. If the insurance contract
kejadian yang diasuransikan tidak terjadi. Jika does not contain significant insurance risk, the
suatu kontrak asuransi tidak mengandung contract will be deemed as an investment
risiko asuransi yang signifikan, maka kontrak contract. Once a contract has been classified
tersebut diklasifikasikan sebagai kontrak as an insurance contract, no reclassification
investasi. Ketika sebuah kontrak telah can be performed unless the terms of the
diklasifikasi sebagai kontrak asuransi, agreement are later amended.
reklasifikasi terhadap kontrak tersebut tidak
dapat dilakukan kecuali ketentuan perjanjian
kemudian diamendemen.
Halaman - 70 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Page 681
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
y. Kontrak asuransi (lanjutan) y. Insurance contract (continued)
Grup menerbitkan kontrak asuransi untuk Group issues insurance contracts for traditional
produk asuransi tradisional dan produk insurance product and investment linked
asuransi yang dikaitkan dengan investasi. insurance product. Both of these products
Kedua jenis produk ini mempunyai risiko have significant insurance risk.
asuransi yang signifikan.
Produk-produk dari Grup dibagi berdasarkan Group’s products may be divided into the
kategori utama sebagai berikut: following main categories:
Tipe polis/ Deskripsi manfaat/
Policy type Description of benefits
1) Asuransi jiwa tradisional non- Produk non-participating memberikan perlindungan untuk menutupi
participating/Traditional non- risiko kematian, kecelakaan, penyakit kritis, dan kesehatan dari
participating life insurance pemegang polis. Jumlah uang pertanggungan akan dibayarkan pada
saat terjadinya risiko yang ditanggung./Non participating products
provide protection to cover the risk of death, accident, critical illness,
and health of the insured. The basic sum assured will be paid upon the
occurrence of the risks covered.
2) Produk asuransi unit link/ Unit link adalah produk asuransi dengan pembayaran premi tunggal
Unit-linked insurance maupun regular yang dikaitkan dengan investasi yang memberikan
products kombinasi manfaat proteksi dan manfaat investasi./Unit-linked is the
insurance product with single and regular premium payment which
linked to investment products, which provide a combined benefit of the
protection and investment.
Manfaat dari perlindungan asuransi adalah untuk menanggung risiko
kematian yang memberikan manfaat sebesar nilai uang
pertanggungan dan ditambah manfaat investasi berupa akumulasi nilai
dana investasi yang akan dibayarkan pada saat terjadinya risiko yang
ditanggung./The benefit of protection is to cover the risks of death
which provide basic sum assured plus the cumulative balance of the
fund value, these benefit will be paid upon the occurrence of the risks
covered.
Nilai dana investasi akan dihitung berdasarkan tingkat pengembalian
investasi yang didapat dari fund tergantung dari tipe fund yang dipilih
oleh pemegang polis berdasarkan profil risiko investasi./The
investment fund value will be measured based on the yield of return
from the underlying fund depend on the fund type which is chosen by
the policyholders, depending on investment risk profile.
Halaman - 71 - Page
1282 Transforming the Future, Empowering Indonesia
Page 682
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
y. Kontrak asuransi (lanjutan) y. Insurance contract (continued)
Grup memisahkan komponen deposit dari Group unbundles the deposit component of
kontrak unit link seperti yang disyaratkan oleh unit-linked contract as required by SFAS 104
PSAK 104 hanya jika kondisi-kondisi di bawah only when both of the following conditions are
ini terpenuhi: met:
- Grup dapat mengukur komponen “deposit” - Group can measure separately the
secara terpisah (termasuk opsi “deposit” component (including any
penyerahan melekat, yaitu tanpa embedded surrender option, i.e. without
memperhitungkan komponen “asuransi”); taking into account the “insurance”
dan component); and
- Kebijakan akuntansi Grup tidak - Group’s accounting policies do not
mensyaratkan untuk mengakui semua hak otherwise require to recognise all
dan kewajiban yang timbul dari komponen obligations and rights arising from the
“deposit”. “deposit” component.
Karena hanya kondisi pertama di atas Since only the first condition above is met,
terpenuhi, maka Grup tidak memisahkan Group does not unbundle the deposit
komponen deposit dari kontrak unit link. component of unit-linked contract.
Pengujian kecukupan liabilitas Liability adequacy tests
PSAK 104 ‘’Kontrak Asuransi’’ mengharuskan SFAS 104 ‘’Insurance Contracts’’ requires that
setiap akhir periode pelaporan, Grup menilai at each end of reporting period, Group
apakah liabilitas manfaat polis masa depan, evaluates whether the liabilities for future
premi yang belum merupakan pendapatan dan policy benefits, unearned premium and
estimasi klaim yang diakui dalam laporan estimated claims as recognised in the
posisi keuangan konsolidasian telah consolidated statement of financial position
mencukupi, dengan membandingkan total have been adequately recognised by
tercatat tersebut dengan estimasi arus kas comparing the carrying amount with the
masa depan sesuai dengan kontrak asuransi.
estimated future cash flows in accordance with
the insurance contracts.
Jika perbandingan tersebut menunjukkan If the valuation indicates that the carrying value
bahwa nilai tercatat atas liabilitas kontrak of insurance contract liabilities (net of deferred
asuransi (dikurangi dengan biaya akuisisi acquisition costs and relevant intangible
tangguhan dan aset takberwujud terkait) lebih assets) is lower compared to the estimated
rendah dibandingkan dengan estimasi nilai kini present value of future cash flows, then such
atas arus kas masa depan, maka kekurangan deficiency is recognised in the consolidated
tersebut diakui dalam laporan laba rugi dan statement of profit or loss and other
penghasilan komprehensif lain konsolidasian. comprehensive income.
Tes kecukupan liabilitas dihitung berdasarkan The liability adequacy test is calculated based
diskonto dari arus kas untuk semua arus kas on discounted cash flows basis for all related
yang terkait yaitu arus kas keluar dan arus kas cash flows i.e. both of cash outflows and cash
masuk seperti yang disebutkan di atas dengan inflows as mentioned above using a set of
menggunakan asumsi-asumsi aktuaria most recent best estimate actuarial
berdasarkan estimasi terbaik terkini yang assumptions which is set by the Company’s
ditetapkan oleh aktuaris Perusahaan, appointed actuary, including interest rate
termasuk asumsi tingkat bunga, assumptions, mortality/morbidity assumptions,
mortalitas/morbiditas, lapse, asumsi biaya dan lapse assumptions, expense assumptions and
inflasi tanpa margin atas risiko pemburukan inflation assumptions without margin for
(dan tanpa flooring atas cadangan untuk bisnis adverse deviation assumption (and without
Konvensional). reserve flooring for Conventional business).
Halaman - 72 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1283
Page 683
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
y. Kontrak asuransi (lanjutan) y. Insurance contract (continued)
Pengujian kecukupan liabilitas (lanjutan) Liability adequacy tests (continued)
Grup menerapkan metode Gross Premium Group applies the Gross Premium Valuation
Valuation dalam perhitungan liabilitas kepada method to calculate the liability for future policy
pemegang polis dengan menggunakan asumsi benefit based on actuarial assumptions which
aktuaria berdasarkan asumsi estimasi terbaik are based on best estimate assumptions and
dan margin atas risiko pemburukan, kecuali margin for adverse deviation, except for
untuk asumsi biaya (untuk bisnis expense assumptions (for Conventional
Konvensional) dan asumsi tingkat bunga, business) and interest rate assumptions,
sehingga tes kecukupan liabilitas perlu therefore, the liability adequacy test is
dilakukan. Berdasarkan hasil uji, estimasi required. Based on the assessment, the
liabilitas lebih tinggi dari estimasi arus kas estimated liability is higher than the measure of
yang memenuhi persyaratan minimum yang cash flows that meet the minimum requirement
menunjukan bahwa estimasi liabilitas tersebut which shows that the estimated liability is
cukup. adequate.
Pengakuan pendapatan premi Premium income recognition
Premi kontrak jangka pendek diakui sebagai Premiums received from short-term insurance
pendapatan dalam periode kontrak sesuai contracts are recognised as income within the
dengan proporsi total proteksi asuransi yang contract period based on the insurance
diberikan. Premi kontrak jangka panjang diakui coverage provided. Premium income from long
sebagai pendapatan pada saat polis jatuh duration contracts is recognised as revenue
tempo. when the policy is due.
Pendapatan premi yang diterima sebelum Premium income received before the due date
jatuh tempo polis dicatat sebagai titipan premi of the respective policies are reported as
di laporan posisi keuangan. policyholders’ deposits in the statement of
financial position.
Premi reasuransi bruto diakui sebagai beban Gross reinsurance premiums are recognised
pada saat dibayarkan atau pada tanggal di as an expense when payable or on the date in
mana polis tersebut efektif. which the policy becomes effective.
Grup menghitung cadangan atas premi yang The Group calculates unearned premium
belum merupakan pendapatan dengan reserves using daily amortization method.
menggunakan metode amortisasi harian.
Cadangan atas premi yang belum merupakan Unearned premium reserves only apply to
pendapatan hanya diterapkan terhadap premi premiums that are short-term with less than
yang mempunyai risiko (asuransi jangka one year insurance period which have risk
warsa, kecelakaan diri, dan kesehatan) yang component only (term life, personal accident,
periode asuransinya tidak lebih dari satu and health insurance).
tahun.
Penurunan/(kenaikan) cadangan atas premi Decrease/(increase) in unearned premium
yang belum merupakan pendapatan diakui reserves is recognised in the current year’s
dalam laporan laba rugi periode berjalan. profit or loss. Ujrah/fee rec
Ujrah/fee yang diterima oleh Grup diakui Ujrah/fee received by the Group is recognised
sebagai pendapatan dalam laporan laba rugi as income in the statement of profit or loss and
dan penghasilan komprehensif lain. Ujrah other comprehensive income. Ujrah is
diamortisasi menggunakan metode garis lurus. amortised using straight-line method.
Halaman - 73 - Page
1284 Transforming the Future, Empowering Indonesia
Page 684
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
y. Kontrak asuransi (lanjutan) y. Insurance contract (continued)
Reasuransi Reinsurance
Grup mereasuransikan sebagian porsi Group reinsures a portion of its risk with
risikonya kepada perusahaan reasuradur. reinsurance companies. The amount of
Total premi yang dibayar atau porsi premi atas premium paid or portion of premium from
transaksi reasuransi prospektif diakui sesuai prospective reinsurance transactions is
dengan proporsi total proteksi reasuransi yang recognised over the reinsurance contract in
diterima berdasarkan kontrak reasuransi. proportion with the protection received.
Aset reasuransi termasuk saldo yang Reinsurance assets include balances
diharapkan dibayarkan oleh perusahaan expected to be recovered from reinsurance
reasuransi untuk ceded liabilitas manfaat polis companies for ceded liability for future policy
masa depan, ceded estimasi liabilitas klaim benefits, ceded estimated claim liabilities and
dan ceded premi yang belum merupakan ceded unearned premiums. Amounts
pendapatan. Total manfaat yang ditanggung recoverable from reinsurers are estimated in a
oleh reasuradur diperkirakan secara konsisten manner consistent with the liability associated
sesuai dengan liabilitas yang terkait dengan with the reinsured policy.
polis reasuransi.
Jika aset reasuransi mengalami penurunan If a reinsurance asset is impaired, Group
nilai, Grup mengurangi nilai tercatat dan reduces the carrying amount and recognises
mengakui kerugian penurunan nilai tersebut the impairment loss in the consolidated
dalam laporan laba rugi dan penghasilan statement of profit or loss and other
komprehensif lain konsolidasian. Aset comprehensive income. A reinsurance asset is
reasuransi mengalami penurunan nilai jika ada impaired if there is objective evidence, as a
bukti obyektif, sebagai akibat dari suatu result of an event that occurred after initial
peristiwa yang terjadi setelah pengakuan awal recognition of the reinsurance asset, that
aset reasuransi, bahwa Grup tidak dapat Group may not receive all amounts due to it
menerima seluruh total karena di bawah under the terms of the contract, and the impact
syarat-syarat kontrak, dan dampak pada total of the amounts that will receive from the
yang akan diterima dari reasuradur dapat reinsurer can be reliably measured.
diukur secara andal.
Klaim dan manfaat polis Claims and policy benefits
Klaim dan manfaat polis terdiri dari klaim yang Claims and policy benefits consist of settled
telah diselesaikan, klaim dalam proses claims, claims that are still in process of
penyelesaian dan estimasi atas klaim yang completion and estimate of claims incurred but
telah terjadi namun belum dilaporkan (IBNR). not yet reported (IBNR). Claims and policy
Klaim dan manfaat polis diakui sebagai beban benefits are recognised as expenses when the
pada saat terjadinya liabilitas untuk liabilities to cover claims are incurred.
memberikan proteksi. Klaim reasuransi yang Reinsurance claims recoveries from
diperoleh dari Grup diakui dan dicatat sebagai reinsurance Group are recognised and
pengurang klaim dan manfaat polis pada recorded as deduction from claims and policy
periode yang sama dengan periode benefits consistent in the same period with the
pengakuan klaim dan manfaat polis. claims
ceived by the Company is recognised as income in the statement of profit or loss and other and policiesincome.
comprehensive benefitsUjrah
recognition.
are amortised using straight-
Halaman - 74 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1285
Page 685
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
y. Kontrak asuransi (lanjutan) y. Insurance contract (continued)
Klaim dan manfaat polis (lanjutan) Claims and policy benefits (continued)
Total klaim dalam penyelesaian, termasuk Total claims in process, including claims
klaim yang telah terjadi namun belum incurred but not yet reported, are stated at
dilaporkan, dinyatakan berdasarkan estimasi estimated amounts determined based on the
menggunakan teknik perhitungan teknis oleh actuarial technical insurance calculations
aktuaris yang dilaporkan sebagai bagian dari which is reported as part of “Estimated claim
”Estimasi liabilitas klaim” yang diakui pada liabilities” which recognised in the
laporan keuangan konsolidasian di liabilitas consolidated statement of financial position in
lain-lain. Perubahan dalam estimasi liabilitas other liabilities. Changes in estimated claim
klaim, sebagai hasil dari evaluasi lebih lanjut liabilities as a result of further evaluation and
dan perbedaan antara estimasi klaim dengan the difference between estimated claims and
klaim yang dibayarkan, diakui sebagai biaya paid claims are recognised as addition to or
tambahan atau pengurang biaya pada periode deduction from expenses in the period the
terjadinya perubahan. changes occurred.
Utang klaim Claims payable
Utang klaim merupakan liabilitas yang timbul Claims payable represents liability arising from
dari klaim yang diajukan oleh pemegang polis the submitted claim by policyholders and
dan disetujui oleh Grup tetapi belum dibayar approved by the Group but not yet paid as of
hingga tanggal laporan posisi keuangan. statement of financial position date. Claims
Utang klaim diakui pada saat total yang harus payable is recognised at the time the amount
dibayar disetujui. Liabilitas tersebut dihentikan to be paid is approved. The liability is
pengakuannya pada saat kontrak berakhir, derecognised when the contract expires,
dilepaskan atau dibatalkan. discharged or cancelled.
Liabilitas manfaat polis masa depan Liability for future policy benefits
Liabilitas manfaat polis masa depan The liabilities for future policy benefits
merupakan nilai sekarang estimasi manfaat represent the present value of estimated future
polis masa depan yang akan dibayarkan policy benefits to be paid to policyholders or
kepada pemegang polis atau ahli warisnya their heirs less present value of estimated
dikurangi dengan nilai sekarang dari estimasi future premiums to be received from the
premi masa depan yang akan diterima dari policyholders and recognised consistently with
pemegang polis dan diakui secara konsisten the recognition of premium income. The
pada saat pengakuan pendapatan premi. liabilities for future policy benefits are
Liabilitas manfaat polis masa depan ditentukan determined and computed based on certain
dan dihitung dengan menggunakan rumus formula by Group’s actuary.
tertentu oleh aktuaris Grup.
Grup menghitung liabilitas manfaat polis masa Group calculates the liabilities for future policy
depan dengan menggunakan metode Gross benefits using Gross Premium Valuation
Premium Valuation yang mencerminkan nilai method that reflect the present value of
sekarang estimasi pembayaran seluruh estimated payments throughout the
manfaat yang diperjanjikan termasuk seluruh guaranteed benefits including all the
opsi yang disediakan, nilai sekarang estimasi embedded options available, the estimated
seluruh biaya yang dikeluarkan dan juga present value of all handling costs incurred
mempertimbangkan penerimaan premi di and also considering the future premium
masa depan. receipt.
Perubahan liabilitas manfaat polis masa depan Changes in the liabilities for future policy
diakui dalam laba rugi tahun berjalan. benefits are recognised in the current year’s
profit or loss.
Halaman - 75 - Page
1286 Transforming the Future, Empowering Indonesia
Page 686
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
y. Kontrak asuransi (lanjutan) y. Insurance contract (continued)
Liabilitas manfaat polis masa depan (lanjutan) Liabilities for future policy benefits (continued)
Untuk produk unit link, liabilitas kepada For unit-linked products, the liabilities to unit-
pemegang polis unit link diakui pada saat linked policyholders is recognised at the time
penerimaan dana dikonversi menjadi unit the funds received are converted into units, net
setelah dikurangi biaya-biaya dan akan of related expenses and will increase or
bertambah atau berkurang sesuai dengan nilai decrease in accordance with effective net
aset bersih efektif yang berlaku. Risiko asset value. Related investment risk are born
investasi terkait ditanggung oleh pemegang by the unit-linked policyholders.
polis unit link.
Penerimaan dana dari nasabah untuk produk Funds received from customers for non-sharia
non syariah diakui sebagai pendapatan premi products are recognised as gross premiums
bruto di laporan laba rugi dan penghasilan income in the consolidated statement of profit
komprehensif lain konsolidasian. Liabilitas and loss and other comprehensive income.
kepada pemegang polis unit link diakui di Liabilities to unit-linked policyholders are
laporan posisi keuangan konsolidasian di recognised in the consolidated statement of
liabilitas lain-lain yang termasuk di dalam financial position in the other liabilities which is
liabilitas manfaat polis masa depan sebesar included in the liabilities for future policy
jumlah yang diterima setelah dikurangi dengan benefits for the amount received net of the
bagian premi yang merupakan pendapatan portion of premium representing Subsidiary’s
Entitas Anak, disertai dengan pengakuan revenue, with corresponding profit or loss
kenaikan liabilitas kepada pemegang polis unit recognition for the increase in liabilities to unit-
link di laba rugi. linked policyholders.
Setiap bunga, keuntungan atau kerugian dari Any interest, gain or loss due to increases or
kenaikan atau penurunan nilai pasar investasi decreases in market value of investments are
dicatat sebagai pendapatan atau beban, recorded as income or expense, with a
disertai dengan pengakuan kenaikan atau corresponding recognition of increase or
penurunan liabilitas manfaat polis masa depan decrease in liabilities for future policy benefits
di laporan laba rugi dan liabilitas manfaat polis in the profit or loss and liabilities for future
masa depan di laporan posisi keuangan policy benefits in the consolidated statement of
konsolidasian. financial position.
Penerimaan dana dari nasabah untuk produk Funds received from customers for unit-linked
unit link diakui sebagai liabilitas manfaat polis products are recognised as liabilities for future
masa depan (diakui di liabilitas lain-lain) dan policy benefits (recognised in other liabilities)
di laporan posisi keuangan sebesar total yang in the consolidated statement of financial
diterima setelah dikurangi charges atau admin position for the amount received net of
fee lainnya dalam rangka mengelola charges or other admin fee in managing the
pendapatan dari produk unit link. unit-linked product revenue.
z. Perpajakan z. Taxation
Beban pajak terdiri dari pajak kini dan pajak The tax expense comprises of current and
tangguhan. Pajak diakui dalam laporan laba deferred tax. Tax are recognised in the profit or
rugi, kecuali jika pajak tersebut terkait dengan loss, except to the extent that it relates to items
transaksi atau kejadian yang diakui di recognised in other comprehensive income or
penghasilan komprehensif lain atau langsung directly in equity. In this case, the tax is also
diakui ke ekuitas. Dalam hal ini, pajak tersebut recognised in other comprehensive income or
masing-masing diakui dalam penghasilan directly in equity, respectively.
komprehensif lain atau ekuitas.
Halaman - 76 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1287
Page 687
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
z. Perpajakan (lanjutan) z. Taxation (continued)
Beban pajak kini dihitung berdasarkan The current income tax charge is calculated on
peraturan perpajakan yang berlaku pada the basis of the tax laws enacted or
tanggal pelaporan keuangan. Manajemen substantively enacted at the reporting date.
secara periodik mengevaluasi posisi yang Management periodically evaluates positions
dilaporkan di Surat Pemberitahuan Tahunan taken in tax returns with respect to situations in
(SPT) sehubungan dengan situasi dimana which applicable tax regulation is subject to
aturan pajak yang berlaku membutuhkan interpretation. It establishes provision where
interpretasi. Jika perlu, manajemen appropriate on the basis of amounts expected
menentukan provisi berdasarkan jumlah yang to be paid to the tax authorities.
diharapkan akan dibayar kepada otoritas
pajak.
Pajak penghasilan tangguhan diakui, dengan Deferred income tax is recognised, using the
menggunakan metode posisi keuangan untuk financial position method, on temporary
semua perbedaan temporer antara dasar differences arising between the tax bases of
pengenaan pajak aset dan liabilitas dengan assets and liabilities and their carrying
nilai tercatatnya pada laporan keuangan amounts in the consolidated financial
konsolidasian. Namun, liabilitas pajak statements. However, deferred tax liabilities
penghasilan tangguhan tidak diakui jika are not recognised if they arise from the initial
berasal dari pengakuan awal goodwill atau recognition of goodwill and deferred income
pada saat pengakuan awal aset dan liabilitas tax is not accounted for if it arises from initial
yang timbul dari transaksi selain kombinasi recognition of an asset or liability in a
bisnis yang pada saat transaksi tersebut tidak transaction other than a business combination
mempengaruhi laba rugi akuntansi dan laba that at the time of the transaction affects
rugi kena pajak. Pajak penghasilan tangguhan neither accounting nor taxable profit or loss.
ditentukan dengan menggunakan tarif pajak Deferred income tax is determined using tax
yang telah berlaku atau secara substantif telah rates that have been enacted or substantially
berlaku pada akhir periode pelaporan dan enacted as at reporting period and is expected
diharapkan diterapkan ketika aset pajak to apply when the related deferred income tax
penghasilan tangguhan direalisasi atau asset is realised or the deferred income tax
liabilitas pajak penghasilan tangguhan liability is settled.
diselesaikan.
Aset pajak penghasilan tangguhan diakui Deferred tax assets are recognised only to the
hanya jika besar kemungkinan jumlah extent that it is probable that future taxable
penghasilan kena pajak dimasa depan akan profit will be available against which the
memadai untuk dikompensasi dengan temporary differences can be utilised.
perbedaan temporer yang masih dapat
dimanfaatkan.
Aset dan liabilitas pajak penghasilan Deferred tax assets and liabilities are offset
tangguhan dapat saling hapus apabila terdapat when there is a legally enforceable right to
hak yang berkekuatan hukum untuk offset current tax assets against current tax
melakukan saling hapus antara aset pajak kini liabilities and when the deferred income taxes
dengan liabilitas pajak kini dan apabila aset assets and liabilities relate to income taxes
dan liabilitas pajak penghasilan tangguhan levied by the same taxation authority either the
dikenakan oleh otoritas perpajakan yang same taxable entity or different taxable entities
sama, baik atas entitas kena pajak yang sama where there is an intention to settle the
ataupun berbeda dan adanya niat untuk balances on a net basis.
melakukan penyelesaian saldo-saldo tersebut
secara neto.
Halaman - 77 - Page
1288 Transforming the Future, Empowering Indonesia
Page 688
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
z. Perpajakan (lanjutan) z. Taxation (continued)
Koreksi terhadap kewajiban perpajakan diakui Corrections to taxation obligations are
saat surat ketetapan pajak diterima atau jika recorded when an assessment is received or,
mengajukan keberatan, pada saat keputusan if appealed against, when the appeal has been
atas keberatan tersebut telah ditetapkan. decided.
aa. Imbalan kerja aa. Employee benefits
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek diakui pada saat Short-term employee benefits are recognised
terutang kepada karyawan. when they accrued to the employees.
Imbalan pensiun dan imbalan pasca-kerja Pension benefits and other post-
lainnya employment
BNI memiliki program pensiun imbalan pasti BNI has defined benefit and defined
dan iuran pasti. contribution pension plans.
Program pensiun imbalan pasti adalah A defined benefit pension plan is a pension
program pensiun yang menetapkan jumlah plan that defines an amount of pension that
imbalan pensiun yang akan diterima oleh will be received by the employee on becoming
karyawan pada saat pensiun, yang biasanya entitled to a pension, which usually depends
tergantung pada satu faktor atau lebih, seperti on one or more factors such as age, years of
umur, masa kerja, dan jumlah kompensasi. service and compensation. This plan is
Program ini dikelola oleh Dana Pensiun managed by Dana Pensiun PT Bank Negara
PT Bank Negara Indonesia (Persero) Tbk Indonesia (Persero) Tbk (“Dana Pensiun”).
(“Dana Pensiun”).
Program pensiun iuran pasti adalah program A defined contribution plan is a pension plan
pensiun dimana Bank akan membayar iuran under which the Bank pays fixed contributions
tetap kepada sebuah entitas yang terpisah into a separate entity (pension fund) and has
(dana pensiun) dan tidak memiliki liabilitas no legal or constructive obligation to pay
hukum atau konstruktif untuk membayar further contributions. This plan is managed by
kontribusi lebih lanjut. Program ini dikelola oleh Dana Pensiun Lembaga Keuangan PT Bank
Dana Pensiun Lembaga Keuangan PT Bank Negara Indonesia (Persero)Tbk (“DPLK”).
Negara Indonesia (Persero) Tbk (“DPLK”).
BNI diharuskan menyediakan imbalan pensiun BNI is required to provide minimum pension
minimum yang diatur dalam Undang-Undang benefits as stipulated in Undang-Undang Cipta
Cipta Kerja No. 11/2020 dan PP 35/2021, yang Kerja No. 11/2020 and PP 35/2021 which
merupakan liabilitas imbalan pasti. Jika represents an underlying defined benefit
imbalan pensiun sesuai dengan Undang- obligation. If the pension benefits based on
Undang Cipta Kerja No. 11/2020 dan Undang-Undang Cipta Kerja No. 11/2020 and
PP 35/2021 lebih besar, selisih tersebut diakui PP 35/2021 are higher, the difference is
sebagai bagian dari liabilitas imbalan pensiun. recorded as part of the overall pension
benefits obligation.
Karena Undang-Undang Cipta Kerja Since the Undang-Undang Cipta Kerja sets the
menentukan rumus tertentu untuk menghitung formula for determining the minimum amount
jumlah minimal imbalan pensiun, pada of benefits, in substance pension plans under
dasarnya program pensiun berdasarkan the Undang-Undang Cipta Kerja represent
Undang-Undang Cipta Kerja adalah program defined benefit plans.
imbalan pasti.
Halaman - 78 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1289
Page 689
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
aa. Imbalan kerja (lanjutan) aa. Employee benefits (continued)
Imbalan pensiun dan imbalan pasca-kerja Pension benefits and other post-
lainnya (lanjutan) employment benefits (continued)
Sehubungan dengan program imbalan pasti, The liability recognised in the consolidated
liabilitas diakui pada laporan posisi keuangan statement of financial position in respect of
konsolidasian sebesar nilai kini kewajiban defined benefit pension plans is the present
imbalan pasti pada akhir periode pelaporan value of the defined benefit obligation at the
dikurangi nilai wajar aset program. Kewajiban end of the reporting period less the fair value
imbalan pasti dihitung setiap tahun oleh of plan assets. The defined benefit obligation
aktuaris yang independen dengan is calculated annually by independent
menggunakan metode projected unit credit. actuaries using the projected unit credit
method.
Nilai kini kewajiban imbalan pasti ditentukan The present value of the defined benefit
dengan mendiskontokan arus kas keluar yang obligation is determined by discounting the
diestimasi dengan menggunakan tingkat bunga estimated future cash outflows using interest
Obligasi Pemerintah (dikarenakan saat ini tidak rates of Government Bonds (considering that
ada pasar aktif untuk obligasi perusahaan yang currently there is no active market for high-
berkualitas tinggi) yang didenominasikan quality corporate bonds) that are denominated
dalam Rupiah dimana imbalan akan in Rupiah in which the benefits will be paid,
dibayarkan dan memiliki jangka waktu jatuh and that have terms to maturity approximating
tempo mendekati jangka waktu kewajiban to the terms of the related pension obligation.
pensiun.
Keuntungan dan kerugian aktuarial yang timbul Actuarial gains and losses arising from
dari penyesuaian dan perubahan dalam experience adjustments and changes in
asumsi-asumsi aktuarial langsung diakui actuarial assumptions are charged or credited
seluruhnya melalui penghasilan komprehensif to equity in other comprehensive income in the
lainnya pada saat terjadinya. period in which they arise.
Biaya jasa lalu diakui segera dalam laporan Past-service costs are recognised immediately
laba rugi. in profit or loss.
Keuntungan dan kerugian dari kurtailmen atau Gains or losses on the curtailment or
penyelesaian program manfaat pasti diakui di settlement of a defined benefit plan are
laba rugi ketika kurtailmen atau penyelesaian recognised in profit or loss when the
tersebut terjadi. curtailment or settlement occurs.
Grup juga memberikan imbalan pasca kerja The Group also provides other post-
lainnya, seperti uang penghargaan dan uang employment benefits, such as service pay and
pisah. Imbalan berupa uang penghargaan separation pay. The service pay benefit vests
diberikan apabila karyawan bekerja hingga when the employees reach their retirement
mencapai usia pensiun. Sedangkan imbalan age. The separation pay benefit is paid to
berupa uang pisah, dibayarkan kepada employees in the case of voluntary
karyawan yang mengundurkan diri secara resignation, subject to a minimum number of
sukarela, setelah memenuhi minimal masa years of service. These benefits have been
kerja tertentu. Imbalan ini dihitung dengan accounted for using the same methodology as
menggunakan metodologi yang sama dengan for the defined benefit pension plan.
metodologi yang digunakan dalam perhitungan
program pensiun imbalan pasti.
Halaman - 79 - Page
1290 Transforming the Future, Empowering Indonesia
Page 690
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
aa. Imbalan kerja (lanjutan) aa. Employee benefits (continued)
Imbalan jangka panjang lainnya Other long-term benefits
Imbalan jangka panjang lainnya seperti cuti Other long-term employee benefits such as
berimbalan jangka panjang, imbalan cacat long service leave, permanent disability benefit
permanen dan penghargaan jubilee dihitung and jubilee awards are calculated using the
dengan menggunakan metode projected unit projected unit credit method and discounted to
credit dan didiskontokan ke nilai kini. present value. Actuarial gains and losses
Keuntungan dan kerugian aktuarial yang arising from experience adjustments and
timbul dari penyesuaian dan perubahan dalam change in actuarial assumption are recognised
asumsi-asumsi aktuarial diakui dalam laporan and credited to profit or loss.
laba rugi.
ab. Laba per saham dasar ab. Basic earnings per share
Laba bersih per saham dasar dihitung dengan Basic earnings per share are computed by
membagi laba bersih yang tersedia bagi dividing the profit attributable to the equity
pemilik entitas induk dengan jumlah rata-rata holders of the parent entity by the weighted
tertimbang saham biasa yang beredar selama average number of ordinary shares
periode yang bersangkutan. outstanding during the period.
ac. Transaksi dengan pihak-pihak berelasi ac. Transactions with related parties
BNI dan Entitas Anak melakukan transaksi BNI and Subsidiaries enter into transactions
dengan pihak-pihak berelasi seperti yang with parties which are defined as related
didefinisikan dalam PSAK 224 tentang parties in accordance with SFAS 224
“Pengungkapan Pihak-pihak Berelasi” dan regarding “Related Party Disclosures” and
Peraturan Bapepam-LK No. KEP- Regulation of the Capital Market and
347/BL/2012 tanggal 25 Juni 2012 tentang Financial Institution Supervisory Board
“Pedoman Penyajian dan Pengungkapan (Bapepam-LK) No. KEP-347/BL/2012 dated
Laporan Keuangan Emiten atau Perusahaan 25 June 2012 regarding “Guidelines for
Publik” yang didefinisikan antara lain: Financial Statements Presentation and
Disclosure of Issuers or Public Companies”,
which are defined, among others, as:
(i) perusahaan di bawah pengendalian BNI (i) entities under the control of BNI and
dan Entitas Anak; Subsidiaries;
(ii) perusahaan asosiasi; (ii) associated companies;
(iii) investor yang memiliki hak suara, yang (iii) investors with voting rights that gives
memberikan investor tersebut suatu them significant influence;
pengaruh yang signifikan;
(iv) perusahaan di bawah pengendalian (iv) entities controlled by investors under
investor yang dijelaskan dalam Catatan iii Note iii above;
di atas;
(v) karyawan kunci dan anggota (v) key employees and family members;
keluarganya; dan and
(vi) entitas yang dikendalikan, dikendalikan (vi) entity that is controlled, jointly controlled
bersama atau dipengaruhi secara or significantly influenced by
signifikan oleh Pemerintah yaitu Menteri Government, which is defined as the
Keuangan yang merupakan pemegang Minister of Finance who has share
saham dari entitas. ownership in the entity.
Semua transaksi signifikan dengan pihak- All significant transactions with related parties
pihak berelasi, telah diungkapkan pada have been disclosed in notes to the
catatan atas laporan keuangan konsolidasian. consolidated financial statements.
Halaman - 80 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
ad. Dividen ad. Dividends
Pembagian dividen kepada para pemegang Dividend distribution to the shareholders is
saham diakui sebagai liabilitas dalam laporan recognised as a liability in the consolidated
keuangan konsolidasian pada periode ketika financial statements in the period in which the
dividen tersebut disetujui oleh para pemegang dividends are approved by the shareholders.
saham.
ae. Pelaporan segmen ae. Segment reporting
Grup mengidentifikasikan segmen operasi The Group defines an operating segment as a
sebagai suatu komponen dari entitas: component of an entity:
a) yang terlibat dalam aktivitas bisnis yang a) that engages in business activities from
mana memperoleh pendapatan dan which it may earn revenues and incur
menimbulkan beban (termasuk expenses (including revenues and
pendapatan dan beban terkait dengan expenses relating to transactions with
transaksi dengan komponen lain dari other components of the same entity);
entitas yang sama);
b) hasil operasinya dikaji ulang secara b) whose operating results are reviewed
reguler oleh pengambil keputusan regularly by the entity’s chief operating
operasional untuk membuat keputusan decision maker to make decisions about
tentang sumber daya yang dialokasikan resources to be allocated to the segment
pada segmen tersebut dan menilai and assess its performance; and
kinerjanya; dan
c) tersedia informasi keuangan yang dapat c) for which discrete financial information is
dipisahkan. available.
Sesuai dengan PSAK 108 tentang “Segmen Refer to SFAS 108 about “Operating
Operasi”, Grup menyajikan segmen operasi Segments”, the Group discloses its operating
berdasarkan laporan internal Grup yang segments based on Group’s internal report
disajikan kepada pengambil keputusan presented to operation-decision makers. The
operasional. Pengambil keputusan operation-decision makers are the Board of
operasional adalah Direksi. Directors.
Di tahun 2024, Grup mengungkapkan In 2024, the Group disclosing its operational
segmen operasionalnya berdasarkan segmen segments based on business segments as
usaha sebagai berikut: Wholesale & follows: Wholesale & International Banking,
International Banking, Institutional Banking, Institutional Banking, Enterprises &
Enterprises & Commercial Banking, Retail Commercial Banking, Retail Banking,
Banking, Treasury, Kantor Pusat dan Entitas Treasury, Head Office and Subsidiaries with
Anak dengan terdapat reklasifikasi di masing- some reclassification for each business
masing bisnis segmen sesuai dengan segments referring to the new organizational
organisasi direksi dan pembidangan yang of board of directors.
baru.
af. Biaya emisi penerbitan saham af. Shares issuance costs
Biaya-biaya emisi efek yang terjadi Costs related to the public offering of shares
sehubungan dengan penawaran saham (including pre-emptive rights issue) are
kepada masyarakat (termasuk penerbitan hak deducted from the proceeds and presented as
memesan efek terlebih dahulu) dikurangkan a deduction of “Additional Paid-In Capital -
langsung dari hasil emisi dan disajikan Net” account, under Equity section in the
sebagai pengurang pada akun “Tambahan consolidated statement of financial position.
Modal Disetor - Bersih”, sebagai bagian dari
Ekuitas pada laporan posisi keuangan
konsolidasian.
Halaman - 81 - Page
1292 Transforming the Future, Empowering Indonesia
Page 692
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
ag. Saham treasuri ag. Treasury shares
Ketika entitas Grup membeli modal saham When any Group entity purchases the entity’s
ekuitas entitas (saham treasuri), imbalan equity share capital (treasury shares), the
yang dibayar, termasuk biaya tambahan yang consideration paid, including any directly
secara langsung dapat diatribusikan attributable incremental costs (net of income
(dikurangi pajak penghasilan) dikurangkan taxes) is deducted from equity attributable to
dari ekuitas yang diatribusikan kepada the entity’s equity holders until the shares are
pemilik ekuitas entitas sampai saham cancelled or reissued. When ordinary shares
tersebut dibatalkan atau diterbitkan kembali. are subsequently reissued, any consideration
Ketika saham biasa tersebut selanjutnya received, net of any directly attributable
diterbitkan kembali, imbalan yang diterima, incremental transaction costs and the related
dikurangi biaya tambahan transaksi yang income tax effects, is included in equity
terkait dan dampak pajak penghasilan yang attributable to the entity’s equity holders.
terkait dimasukkan kepada ekuitas yang
dapat diatribusikan kepada pemilik ekuitas
entitas.
ah. Kompensasi berbasis saham ah. Share-based payment
Bank menjalankan program kompensasi Bank operates an equity-settled, share-based
berbasis saham dengan penyelesaian compensation plan. The fair value of the
menggunakan ekuitas. Nilai wajar dari jasa employee services received in exchange for
karyawan yang dikompensasikan dengan the grant of shares is recognised as an
saham Bank diakui sebagai beban di laporan expense in the statements of profit or loss. The
laba rugi. Jumlah keseluruhan yang diakui total amount to be recognised over the vesting
sepanjang periode vesting ditentukan period is determined based on the fair value of
berdasarkan nilai wajar saham yang diberikan the shares granted on the grant date.
pada tanggal pemberian kompensasi.
ai. Tanggung Jawab Sosial dan Lingkungan ai. Social and Environmental Responsibility
Berdasarkan PER-05/MBU/04/2021 tentang Based on PER-05/MBU/04/2021 concerning
Program Tanggung Jawab Sosial dan Social and Environmental Responsibility
Lingkungan Badan Usaha Milik Negara Programs for State-Owned Enterprises dated
tanggal 20 April 2021 sebagaimana diubah 20 April 2021, as last amended by PER
terakhir dengan PER1/MBU/03/2023 tentang 1/MBU/03/2023 concerning Special
Penugasan Khusus dan Program Tanggung Assignments and Social and Environmental
Jawab Sosial dan Lingkungan Badan Usaha Responsibility Programs for Owned
Milik Negara tanggal 24 Maret 2023, istilah Enterprises, 24 March 2023, the term PKBL
PKBL (Program Kemitraan dan Bina (Partnership and Community Development
Lingkungan) tidak digunakan lagi dan diganti Program) is no longer used and replaced with
menjadi TJSL (Tanggung Jawab Sosial & TJSL (Social and Environmental
Lingkungan). Alokasi dana tidak dialokasikan Responsibility). Allocation of funds is not made
dari saldo laba berdasarkan hasil keputusan from retained earnings based on resolutions of
Rapat Umum Pemegang Saham (RUPS) the General Meeting of Shareholders (GMS),
akan tetapi diakui dan dibebankan ke laporan but is recognised and charged to the
laba rugi dan penghasilan komprehensif lain consolidated statement of profit or loss and
konsolidasian tahun berjalan. other comprehensive income for the current
year.
Halaman - 82 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1293
Page 693
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES
AKUNTANSI YANG PENTING AND JUDGMENTS
Beberapa estimasi dan asumsi dibuat dalam Certain estimates and assumptions are made in the
rangka penyusunan laporan keuangan preparation of the consolidated financial statements
konsolidasian dimana dibutuhkan pertimbangan and these require management judgement in
manajemen dalam menentukan metodologi yang determining the appropriate methodology for
tepat untuk penilaian aset dan liabilitas. valuation of assets and liabilities.
Manajemen membuat estimasi dan asumsi yang Management makes estimates and assumptions
berimplikasi pada pelaporan nilai aset dan that affect the reported amounts of assets and
liabilitas atas tahun keuangan satu tahun liabilities within the next financial year. All estimates
kedepan. Semua estimasi dan asumsi yang and assumptions required in conformity with SFAS
diharuskan oleh PSAK adalah estimasi terbaik are best estimates undertaken in accordance with
yang didasarkan pada standar yang berlaku. the applicable standard. Estimates and judgements
Estimasi dan pertimbangan dievaluasi secara are evaluated on a continuous basis, and are
terus menerus dan berdasarkan pengalaman based on past experiences and other factors,
masa lalu dan faktor-faktor lain termasuk harapan including expectations with regard to future events.
atas kejadian yang akan datang.
Walaupun estimasi dan asumsi ini dibuat Although these estimates and assumptions are
berdasarkan pengetahuan terbaik manajemen based on management’s best knowledge of current
atas kejadian dan tindakan saat ini, hasil yang events and activities, actual result may differ from
timbul mungkin berbeda dengan estimasi dan those estimates and assumptions.
asumsi semula.
Sumber utama ketidakpastian estimasi: Key sources of estimation uncertainty:
a. Cadangan kerugian penurunan nilai aset a. Allowances for impairment losses of
keuangan financial assets
Kondisi spesifik counterparty yang mengalami In the calculation of allowance for impairment
penurunan nilai dalam pembentukan losses of financial assets, the specific
cadangan kerugian atas aset keuangan condition of impaired counterparty is
dievaluasi secara individu berdasarkan individually evaluated based on management's
estimasi terbaik manajemen atas nilai kini best estimate of the present value of the
arus kas yang diharapkan akan diterima, baik expected cash flows to be received, including
dari waktu dan jumlah. Dalam mengestimasi both timing and amount. In estimating these
arus kas tersebut, manajemen membuat cash flows, management makes judgements
pertimbangan tentang situasi keuangan about the counterparty's financial situation and
counterparty dan nilai realisasi bersih dari the net realizable value of any underlying
setiap agunan, serta probabilitas rata-rata collateral, including weighted average
tertimbang kerugian kredit. Setiap aset yang probability of credit losses. Each impaired
mengalami penurunan nilai dinilai sesuai asset is assessed on its merits, and the
dengan manfaat yang ada, dan strategi workout strategy and estimated cash flows
penyelesaian serta estimasi arus kas yang considered recoverable.
diperkirakan dapat diterima.
Halaman - 83 - Page
1294 Transforming the Future, Empowering Indonesia
Page 694
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES
AKUNTANSI YANG PENTING (lanjutan) AND JUDGMENTS (continued)
Sumber utama ketidakpastian estimasi: (lanjutan) Key sources of estimation uncertainty: (continued)
a. Cadangan kerugian penurunan nilai aset a. Allowances for impairment losses of
keuangan (lanjutan) financial assets (continued)
Perhitungan cadangan penurunan nilai Collectively assessed impairment allowances
kolektif meliputi kerugian kredit yang melekat cover credit losses inherent in portfolios of
dalam portofolio aset keuangan dengan financial assets with similar economic
karakteristik ekonomi yang sama, tetapi characteristics, but the individually impaired
penurunan nilai secara individu belum dapat items cannot yet be identified. In assessing the
diidentifikasi. Dalam menilai kebutuhan untuk need for collective allowances, management
cadangan kolektif, manajemen considers factors such as credit quality and
mempertimbangkan faktor-faktor seperti type of product. In order to estimate the
kualitas kredit dan jenis produk. Guna required allowance, assumptions are made to
membuat estimasi cadangan yang diperlukan, define the way inherent losses are modelled,
manajemen membuat asumsi untuk which include weighted average probability of
menentukan kerugian yang melekat, default, loss given default and exposure at
termasuk probabilitas rata-rata tertimbang default, and to determine the required input
kerugian kredit, loss given default dan parameters, based on historical experiences,
exposure of default, dan untuk menentukan current economic conditions and forecast on
parameter input yang diperlukan, future economic condition. The accuracy of the
berdasarkan pengalaman masa lalu, kondisi allowances depends on how well these
ekonomi saat ini dan perkiraan kondisi estimated future cash flows for specific
ekonomi dimasa depan. Keakuratan counterparty allowances and the model
penyisihan tergantung pada seberapa baik assumptions and parameters are used in
estimasi arus kas masa depan untuk determining collective allowances.
cadangan counterparty tertentu dan asumsi
model dan parameter yang digunakan dalam
menentukan cadangan kolektif.
b. Menentukan nilai wajar instrumen b. Determining fair values of financial
keuangan instruments
Dalam menentukan nilai wajar aset keuangan In determining the fair value for financial
dan liabilitas yang tidak mempunyai harga assets and financial liabilities for which there is
pasar, Grup menggunakan teknik penilaian no observable market price, the Group uses
seperti yang dijelaskan dalam Catatan 2c. the valuation techniques as described in Note
Untuk instrumen keuangan yang jarang 2c. For financial instruments that are traded
diperdagangkan dan memiliki informasi harga infrequently and there is a lack of price
yang terbatas, nilai wajar menjadi kurang transparency, fair value is less objective and
objektif dan membutuhkan berbagai tingkat requires varying degrees of judgement
penilaian tergantung pada likuiditas, depending on liquidity, concentration,
konsentrasi, faktor ketidakpastian pasar, uncertainty of market factors, pricing
asumsi harga dan risiko lainnya. assumptions and other risks affecting the
specific instrument.
Masukan (input) untuk model ini berasal dari The input for this model comes from
data pasar yang bisa diamati. Bila data pasar observable market data. When observable
yang bisa diamati tersebut tidak tersedia, market data are not available, management
manajemen mempertimbangkan masukan dan considers necessary inputs and assumptions
asumsi diperlukan untuk menentukan nilai to determine the fair value. The above
wajar. Pertimbangan tersebut mencakup considerations include liquidity and volatility
feedback model atas likuiditas volatilitas untuk feedback model for derivative transactions and
transaksi derivatif dan tingkat diskonto yang long term discount rate, the level of early
berjangka waktu panjang, tingkat pelunasan payment and the level of default assumption.
dipercepat dan asumsi tingkat gagal bayar.
Halaman - 84 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Page 695
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES
AKUNTANSI YANG PENTING (lanjutan) AND JUDGMENTS (continued)
Sumber utama ketidakpastian estimasi: (lanjutan) Key sources of estimation uncertainty: (continued)
c. Imbalan kerja karyawan c. Employee benefit
Nilai kini atas imbalan kerja karyawan The present value of the employee benefit
tergantung dari banyaknya faktor yang obligations depends on a number of factors
dipertimbangkan oleh aktuaris berdasarkan that are determined on an actuarial basis using
beberapa asumsi. Perubahan atas asumsi- a number of assumptions. Any changes in
asumsi tersebut akan mempengaruhi carrying these assumptions will impact the carrying
amount atas imbalan kerja karyawan. amount of employee benefit obligations.
Asumsi yang digunakan dalam menentukan The assumptions used in determining the net
biaya atau pendapatan bersih untuk imbalan cost or for employee benefits include the
kerja termasuk tingkat diskonto. Grup discount rate. The Group determines the
menentukan tingkat diskonto yang tepat pada appropriate discount rate at the end of each
setiap periode pelaporan. Ini merupakan reporting period. This is the interest rate that
tingkat suku bunga yang digunakan untuk should be used to determine the present value
menentukan nilai kini atas arus kas masa of estimated future cash outflows expected to
depan yang diestimasi akan digunakan untuk be required to settle the pension obligations. In
membayar imbalan kerja. Dalam menentukan determining the appropriate discount rate, the
tingkat diskonto yang tepat, Grup Group considers the interest rates of
mempertimbangkan tingkat suku bunga atas Government Bonds that have terms to maturity
Obligasi Pemerintah yang mempunyai jatuh approximating the terms of the related
tempo yang menyerupai jangka waktu employee benefit liability.
imbalan kerja karyawan.
Asumsi kunci liabilitas pensiun lainnya Other key assumptions for pension obligations
sebagian ditentukan berdasarkan kondisi are partly based on current market conditions.
pasar saat ini.
d. Provisi perpajakan d. Provision for taxes
Grup menentukan provisi perpajakan The Group provides for tax provision based on
berdasarkan estimasi atas kemungkinan estimates whether the additional taxes will be
adanya tambahan beban pajak. Jika hasil due. Where the final tax outcome of these
akhir dari hal ini berbeda dengan jumlah yang matters is different from the amounts that were
dicatat semula, maka perbedaan tersebut initially recorded, such differences will impact
akan berdampak terhadap laba/rugi. the profit/loss.
e. Liabilitas asuransi untuk kontrak asuransi e. Insurance liabilities on insurance contracts
dan reasuransi aset and reissuance assets
Aset yang timbul dari kontrak reasuransi juga Assets arising from reinsurance contracts are
dihitung dengan menggunakan asumsi-asumsi also computed using certain actuarial
aktuarial tertentu. Selain itu, pemulihan aset ini assumptions. In addition, the recoverability of
dinilai secara periodik untuk memastikan these assets is assessed on a periodic basis
bahwa jumlahnya mencerminkan jumlah yang to ensure that the balance is reflective of the
pada akhirnya akan diterima, amounts that will ultimately be received, taking
mempertimbangkan faktor-faktor seperti into consideration factors such as counterparty
counterparty dan risiko kredit. Penurunan nilai and credit risk. Impairment is recognised
diakui dimana terdapat bukti objektif bahwa where there is objective evidence that the
Perusahaan tidak dapat menerima jumlah Company may not receive amounts due to it
yang terhutang untuk itu dan jumlah ini dapat and these amounts can be reliably measured.
diukur secara andal.
Halaman - 85 - Page
1296 Transforming the Future, Empowering Indonesia
Page 696
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES
AKUNTANSI YANG PENTING (lanjutan) AND JUDGMENTS (continued)
Sumber utama ketidakpastian estimasi: (lanjutan) Key sources of estimation uncertainty: (continued)
e. Liabilitas asuransi untuk kontrak asuransi e. Insurance liabilities on insurance contracts
dan reasuransi aset (lanjutan) and reissuance assets (continued)
Cadangan teknis Entitas Anak dicatat di Technical reserves of the Subsidiary recorded
laporan posisi keuangan konsolidasian in the consolidated statement of financial
sebagai bagian dari “Liabilitas lain-lain” position as part of “Other liabilities” are
berdasarkan perhitungan teknis asuransi calculated based on insurance technical
dengan menggunakan asumsi-asumsi calculation using certain actuarial assumptions
aktuarial yaitu asumsi estimasi terbaik dan which are based on best estimate assumptions
margin atas risiko pemburukan. Termasuk and margin for adverse risk. Included in the
dalam cadangan teknis adalah liabilitas technical reserves are liability for future policy
manfaat polis masa depan, estimasi liabilitas benefits, estimated claim liabilities, and
klaim, dan premi yang belum merupakan unearned premium income. The Subsidiary
pendapatan. Entitas Anak menggunakan uses Gross Premium Valuation method in
metode Gross Premium Valuation yang calculating liability for future policy benefits
menghitung liabilitas manfaat polis masa which are based on best estimate assumptions
depan berdasarkan asumsi estimasi terbaik and margin for adverse risk.
dan margin atas risiko pemburukan.
f. Aset pajak tangguhan f. Deferred tax asset
Aset pajak tangguhan diakui atas jumlah pajak Deferred tax assets are recognized for the
penghasilan terpulihkan (recoverable) pada future recoverable taxable income arising from
periode mendatang sebagai akibat perbedaan temporary difference. Management judgment
temporer yang boleh dikurangkan. Justifikasi is required to determine the amount of
manajemen diperlukan untuk menentukan deferred tax assets that can be recognized,
jumlah aset pajak tangguhan yang dapat based upon the likely timing on level of future
diakui, sesuai dengan waktu yang tepat dan taxable profits together with future strategic
tingkat laba fiskal di masa mendatang sejalan planning.
dengan strategi rencana perpajakan ke depan.
g. Revaluasi aset tetap g. Fixed asset revaluation
Revaluasi aset tetap Grup bergantung pada The Group’s fixed assets revaluation depends
pemilihan asumsi yang digunakan oleh penilai on its selection of certain assumptions used by
independen dalam menghitung jumlah-jumlah the independent appraisal in calculating such
tersebut. Asumsi tersebut termasuk antara amounts. Those assumptions include among
lain: tingkat diskonto, nilai tukar, tingkat inflasi others: discount rate, exchange rate, inflation
dan tingkat kenaikan pendapatan dan biaya. rate and revenue and cost increase rate. The
Grup berkeyakinan bahwa asumsi tersebut Group believes that its assumptions are
adalah wajar dan sesuai, perbedaan signifikan reasonable and appropriate and significant
dalam asumsi yang ditetapkan Grup dapat differences in the Group’s assumptions may
mempengaruhi secara material nilai aset tetap materially affect the valuation of its fixed
yang direvaluasi. assets.
h. Konsolidasian entitas terstruktur h. Consolidation of structured entities
Dalam menentukan tingkat pengendalian yang In determining the degree of control exercised,
dimiliki, Grup mempertimbangkan apakah the Group considers whether these entities
entitas tersebut memenuhi definisi Entitas meet the definition of Structured Entities and
Terstruktur dan apakah Grup, secara whether the Group, in substance, controls
substansi, mengendalikan entitas tersebut. such entities.
Ketika Grup, secara substansi, mengendalikan When the Group, in substance, controls the
entitas terstruktur tersebut, entitas tersebut entity to which the financial assets have been
dikonsolidasikan oleh Grup. transferred, the entity is consolidated by the
Group.
Halaman - 86 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Page 697
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES
AKUNTANSI YANG PENTING (lanjutan) AND JUDGMENTS (continued)
Sumber utama ketidakpastian estimasi: (lanjutan) Key sources of estimation uncertainty: (continued)
i. Menentukan jangka waktu kontrak dengan i. Determine the contract term with extension
opsi perpanjangan dan penghentian and contract termination options - the
kontrak - Grup sebagai lessee Group as lessee
Grup menentukan jangka waktu sewa sebagai The Group determines the lease term as non-
jangka waktu sewa yang tidak dapat cancellable term, together with the period
dibatalkan, bersama dengan periode yang covered by the option to extend the lease if it is
dicakup oleh opsi untuk memperpanjang masa determined to be exercised, or any period
sewa jika dipastikan akan dilaksanakan, atau covered by the option to terminate the lease, if
periode apapun yang dicakup oleh opsi untuk it is reasonably certain not to be exercised.
menghentikan sewa, jika cukup wajar untuk
tidak dilakukan.
Grup memiliki beberapa kontrak sewa yang The Group has several lease contracts that
mencakup opsi perpanjangan dan penghentian include extension and contract termination in
jangka waktu sewa. Grup menerapkan the lease terms. The Group applies its
penilaian dalam mengevaluasi apakah dapat judgment in evaluating whether it is certain to
dipastikan jika akan menggunakan opsi untuk exercise the option to extend or terminate the
memperpanjang atau menghentikan sewa. Hal lease. This is done by considering all relevant
tersebut dilakukan dengan mempertimbangkan facts and circumstances that provide economic
seluruh fakta dan keadaan yang relevan yang incentives to extend or terminate the lease.
memberikan insentif ekonomi untuk melakukan After the commencement date, the Group
perpanjangan atau penghentian sewa. Setelah reassesses the lease term, if there is a
tanggal dimulainya, Grup menilai kembali significant event or change in circumstances
masa sewa, jika terdapat peristiwa atau which is under its control and affects whether
perubahan signifikan dalam keadaan yang the lessee is certain enough to exercise the
berada dalam kendali dan mempengaruhi option to extend or terminate the lease.
apakah lessee cukup pasti untuk
mengeksekusi opsi memperpanjang atau
menghentikan sewa.
j. Penurunan nilai aset non-keuangan j. Impairment of non-financial assets
Grup mengevaluasi penurunan nilai aset The Group assesses impairment of assets
apabila terdapat kejadian atau perubahan whenever events or changes in circumstances
keadaan yang mengindikasikan bahwa nilai that would indicate that the carrying amount of
tercatat aset tidak dapat dipulihkan kembali. an asset may not be recoverable. The factors
Faktor-faktor penting yang dapat that the Group considers important which could
menyebabkan penelaahan penurunan nilai trigger an impairment review include the
adalah sebagai berikut: following:
a) performa yang tidak tercapai secara a) significant underperformance relative to
signifikan terhadap ekspektasi historis expected historical or projected future
atau proyeksi hasil operasi di masa operating results;
yang akan datang;
b) perubahan yang signifikan dalam cara b) significant changes in the manner of use
penggunaan aset atau strategi bisnis of the acquired assets or the strategy for
secara keseluruhan; dan overall business; and
c) industri atau tren ekonomi yang secara c) significant negative industry or economic
signifikan bernilai negatif. trends.
Halaman - 87 - Page
1298 Transforming the Future, Empowering Indonesia
Page 698
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES
AKUNTANSI YANG PENTING (lanjutan) AND JUDGMENTS (continued)
Sumber utama ketidakpastian estimasi (lanjutan) Key sources of estimation uncertainty (continued)
j. Penurunan nilai aset non-keuangan j. Impairment of non-financial assets
(lanjutan) (continued
Grup mengakui kerugian penurunan nilai The Group recognizes an impairment loss
apabila nilai tercatat aset melebihi nilai yang whenever the carrying amount of an asset
dapat dipulihkan. Jumlah terpulihkan adalah exceeds its recoverable amount. The
nilai yang lebih tinggi antara nilai wajar recoverable amount is the higher of an asset’s
dikurang biaya untuk menjual dengan nilai (or cash-generating unit’s) fair value less costs
pakai aset (atau unit penghasil kas). Jumlah to sell and its value in use. Recoverable
terpulihkan diestimasi untuk aset individual amounts are estimated for individual assets
atau, jika tidak memungkinkan, untuk unit or, if it is not possible, for the cash-generating
penghasil kas yang mana aset tersebut unit to which the asset belongs.
merupakan bagian daripada unit tersebut.
Pembalikan rugi penurunan nilai, untuk aset Reversal on impairment loss for assets other
selain goodwill, diakui jika, dan hanya jika, than goodwill would be recognized if, and only
terdapat perubahan estimasi yang digunakan if, there has been a change in the estimates
dalam menentukan jumlah terpulihkan aset used to determine the assets’ recoverable
sejak pengujian penurunan nilai terakhir kali. amount since the last impairment test was
Pembalikan rugi penurunan nilai tersebut carried out. Reversal on impairment losses will
diakui segera dalam laba rugi, tetapi tidak be immediately recognized in profit or loss, but
boleh melebihi akumulasi rugi penurunan not in excess of any accumulated impairment
nilai yang telah diakui sebelumnya. Rugi loss previously recognized. Impairment losses
penurunan nilai yang diakui atas goodwill relating to goodwill would not be reversed.
tidak dibalik lagi.
k. Additional Tier 1 Perpetual Non- k. Additional Tier 1 Perpetual Non-
Cumulative Capital Securities (”AT-1 Cumulative Capital Securities (”AT-1
Capital”) Capital”)
Dalam mengklasifikasikan AT-1 Capital In classifying AT-1 Capital as a financial
sebagai liabilitas keuangan, Bank telah liability, the Bank has determined that in terms
menetapkan bahwa dalam terms and and conditions, there is a mandatory
conditions, terdapat klausul mandatory redemption clause - redemption for a capital
redemption - redemption for a capital trigger trigger event where when BNI's Capital
event dimana ketika Capital Adequacy Ratio Adequacy Ratio ("CAR") reaches a certain
(“CAR”) BNI mencapai rasio tertentu maka ratio, BNI shall repay the outstanding principal
BNI harus melakukan pelunasan terhadap and interest from AT-1 Capital. This has met
pokok terutang dan bunga dari AT-1 Capital. the criteria for contingent settlement which is
Hal ini telah memenuhi kriteria contingent genuine and unavoidable hence that it will
settlement yang bersifat genuine dan tidak create contractual obligations in the future.
dapat dihindari sehingga akan menimbulkan
kewajiban kontraktual dimasa yang akan
datang.
Dalam mengklasifikasikan AT-1 Capital In classifying AT-1 Capital as a financial
pada liabilitas keuangan, Bank telah liability, the Bank has determined that the
menetapkan bahwa AT-1 Capital tersebut AT-1 Capital has met the classification
telah memenuhi persyaratan klasifikasi requirements as stated above.
sebagaimana disebutkan di atas.
Halaman - 88 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1299
Page 699
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
4. KAS 4. CASH
Kas terdiri dari: Cash consists of the following:
2024 2023
Rupiah 12,614,225 10,389,188 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 649,059 415,467 United States Dollar
Dolar Singapura 257,628 206,643 Singapore Dollar
Euro Eropa 53,413 59,168 European Euro
Real Arab Saudi 27,076 6,232 Saudi Arabian Real
Dolar Australia 23,560 39,827 Australian Dollar
Pound Sterling Inggris 19,569 37,973 Great Britain Pound Sterling
Dolar Hong Kong 18,310 12,288 Hong Kong Dollar
Franc Swiss 11,385 12,709 Swiss Franc
Dolar Kanada 8,248 4,299 Canadian Dollar
Dirham Uni Emirat Arab 8,029 4,241 United Arab Emirates Dirham
Yen Jepang 7,761 9,546 Japanese Yen
Yuan China 5,567 3,025 Chinese Yuan
Dolar Brunei 2,474 3,073 Brunei Dollar
Ringgit Malaysia 1,463 1,135 Malaysian Ringgit
Dolar Selandia Baru 1,113 1,157 New Zealand Dollar
Won Korea Selatan 406 498 South Korean Won
Dolar Taiwan 358 322 Taiwan Dollar
Baht Thailand 286 242 Thailand Baht
Kroner Norwegia - 168 Norwegia Kroner
1,095,705 818,013
13,709,930 11,207,201
Saldo dalam mata uang Rupiah termasuk uang The Rupiah balance includes cash in ATMs
pada mesin ATM (Anjungan Tunai Mandiri) (Automatic Teller Machines) of Rp4,690,396 and
sejumlah Rp4.690.396 dan Rp5.276.292 masing Rp5,276,292 as of 31 December 2024 and
masing pada tanggal 31 Desember 2024 dan 2023, respectively.
2023.
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA
2024 2023
Rupiah 43,716,990 57,794,759 Rupiah
Dolar Amerika Serikat 7,952,064 7,461,673 United States Dollar
51,669,054 65,256,432
Giro Wajib Minimum (GWM) Bank sesuai dengan Minimum Statutory Reserves (GWM) Bank in
Peraturan Bank Indonesia dan Peraturan Anggota accordance with Bank Indonesia (BI) Regulation
Dewan Gubernur (PADG) diungkapkan pada Regulation of Members of The Board of Governors
Catatan 59a. (PADG) are disclosed in Note 59a.
Halaman - 89 - Page
1300 Transforming the Future, Empowering Indonesia
Page 700
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANKS
a. Berdasarkan mata uang a. By currency
2024 2023
Rupiah 192,342 602,104 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 10,015,639 23,651,471 United States Dollar
Yen Jepang 7,775,337 7,805,246 Japanese Yen
Dolar Singapura 1,511,752 692,266 Singapore Dollar
Yuan China 1,167,916 1,139,216 Chinese Yuan
Euro Eropa 791,024 675,304 European Euro
Won Korea Selatan 149,697 142,170 South Korean Won
Pound Sterling Inggris 121,862 88,676 Great Britain Pound Sterling
Dolar Australia 118,223 15,940 Australian Dollar
Real Arab Saudi 59,354 55,006 Saudi Arabian Real
Dirham Uni Emirat Arab 38,266 24,758 United Arab Emirates Dirham
Dolar Hong Kong 37,852 27,931 Hong Kong Dollar
Ringgit Malaysia 34,500 10,948 Malaysian Ringgit
Franc Swiss 24,730 62,049 Swiss Franc
Dolar Kanada 15,731 14,723 Canadian Dollar
Baht Thailand 11,717 7,368 Thailand Baht
Dolar Selandia Baru 8,244 7,593 New Zealand Dollar
21,881,844 34,420,665
Total 22,074,186 35,022,769 Total
Cadangan kerugian penurunan nilai (13) (7) Allowance for impairment losses
22,074,173 35,022,762
b. Berdasarkan hubungan b. By relationship
2024 2023
Pihak berelasi Related parties
Rupiah 25,703 34,202 Rupiah
Mata uang asing 17,271 18,052 Foreign currencies
Total pihak berelasi 42,974 52,254 Total related parties
Pihak ketiga Third parties
Rupiah 166,639 567,902 Rupiah
Mata uang asing 21,864,573 34,402,613 Foreign currencies
Total pihak ketiga 22,031,212 34,970,515 Total third parties
Total 22,074,186 35,022,769 Total
Cadangan kerugian penurunan nilai (13) (7) Allowance for impairment losses
22,074,173 35,022,762
Halaman - 90 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1301
Page 701
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
c. Berdasarkan kolektibilitas sesuai Peraturan c. By Financial Service Authority Rule
OJK collectibility
Kolektibilitas giro pada bank lain sesuai Collectibility current accounts with other banks
Peraturan OJK diungkapkan pada Catatan in accordance with Financial Service Authority
59b. Rule are disclosed in Note 59b.
d. Nilai tercatat bruto dan cadangan kerugian d. Gross carrying amount and allowance for
penurunan nilai impairment losses
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are
berikut: as follows:
2024
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Current accounts with
Giro pada bank lain other banks
Saldo awal 35,022,769 - - 35,022,769 Beginning balance
Pengukuran kembali bersih*) 65,872,596 - - 65,872,596 Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 17,167,228 - - 17,167,228 originated or purchased
Pembayaran penuh (95,411,752) - - (95,411,752) Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain (576,655) - - (576,655) other movements
22,074,186 - - 22,074,186
*) Termasuk di dalam pengukuran kembali bersih Including in the net remeasurement is
adalah pembayaran kembali repayment *)
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Current accounts with
Giro pada bank lain other banks
Saldo awal 15,921,876 - - 15,921,876 Beginning balance
Pengukuran kembali bersih*) 104,944,568 - - 104,944,568 Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 19,969,895 - - 19,969,895 originated or purchased
Pembayaran penuh (103,860,855) - - (103,860,855) Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain (1,952,715) - - (1,952,715) other movements
35,022,769 - - 35,022,769
*) Termasuk di dalam pengukuran kembali bersih Including in the net remeasurement is repayment *)
adalah pembayaran kembali
Halaman - 91 - Page
1302 Transforming the Future, Empowering Indonesia
Page 702
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
d. Nilai tercatat bruto dan cadangan kerugian d. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
adalah sebagai berikut: impairment losses are as follows:
2024
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Current accounts with
Giro pada bank lain other banks
Saldo awal 7 - - 7 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 16 - - 16 loss allowance
Pembayaran penuh (12) - - (12) Fully repayment
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 2 - - 2 originated or purchased
13 - - 13
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Current accounts with
Giro pada bank lain other banks
Saldo awal 8 - - 8 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 8 - - 8 loss allowance
Pembayaran penuh (11) - - (11) Fully repayment
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 2 - - 2 originated or purchased
7 - - 7
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai telah impairment losses is adequate.
memadai.
Halaman - 92 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1303
Page 703
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
e. Tingkat suku bunga per tahun e. Annual interest rates
Dolar Dolar
Amerika Serikat/ Yuan China/ Australia/
United States Dollar Chinese Yuan Australian Dollar
% % %
2024 0.00 - 4.25 0.00 - 0.75 0.00 - 1.55 2024
2023 0.00 - 5.40 0.00 - 0.25 - 2023
Giro pada bank lain selain dalam mata uang Current accounts with other banks stated in
Dolar Amerika Serikat, Yuan China, dan Dolar currency other than United States Dollar,
Australia tidak mendapat bunga. Chinese Yuan, and Australian Dollar do not
earn interest.
7. PENEMPATAN PADA BANK LAIN DAN BANK 7. PLACEMENTS WITH OTHER BANKS AND
INDONESIA BANK INDONESIA
a. Berdasarkan jenis dan mata uang a. By type and currency
Perincian penempatan pada bank lain dan Placements with other banks and Bank
Bank Indonesia berdasarkan mata uang Indonesia based on currencies are as follows:
adalah sebagai berikut:
2024 2023
Rupiah Rupiah
Bank Indonesia - Deposit Facility 1,030,850 10,667,072 Bank Indonesia - Deposit Facility
Call Money Call Money
PT Bank Danamon Indonesia Tbk 250,000 - PT Bank Danamon Indonesia Tbk
PT Bank UOB Indonesia 250,000 - PT Bank UOB Indonesia
Deutsche Bank AG. 184,780 89,873 Deutsche Bank AG.
PT Bank Mega Tbk 150,000 150,000 PT Bank Mega Tbk
PT Bank Maybank Indonesia Tbk 150,000 - PT Bank Maybank Indonesia Tbk
PT Bank DKI 150,000 10,000 PT Bank DKI
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Tengah 100,000 - Jawa Tengah
PT China Construction Bank PT China Construction Bank
Indonesia Tbk 100,000 - Indonesia Tbk
PT Bank CIMB Niaga Tbk 100,000 - PT Bank CIMB Niaga Tbk
PT Bank KB Bukopin Tbk 31,000 6,000 PT Bank KB Bukopin Tbk
PT Bank Victoria International Tbk 15,000 30,000 PT Bank Victoria International Tbk
PT Bank OCBC NISP Tbk - 140,000 PT Bank OCBC NISP Tbk
Standard Chartered Indonesia - 140,000 Standard Chartered Indonesia
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Timur Tbk - 140,000 Jawa Timur Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Selatan Sulawesi Selatan
& Sulawesi Barat - 100,000 & Sulawesi Barat
Subtotal 1,480,780 805,873 Subtotal
Negotiable Certificate of Deposit Negotiable Certificate of Deposit
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk - 37,987 (Persero) Tbk
Deposito berjangka 1,327,238 1,406,876 Time deposits
3,838,868 12,917,808
Halaman - 93 - Page
1304 Transforming the Future, Empowering Indonesia
Page 704
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
7. PENEMPATAN PADA BANK LAIN DAN BANK 7. PLACEMENTS WITH OTHER BANKS AND
INDONESIA (lanjutan) BANK INDONESIA (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Perincian penempatan pada bank lain dan Placements with other banks and Bank
Bank Indonesia berdasarkan mata uang Indonesia based on currencies are as follows:
adalah sebagai berikut: (lanjutan) (continued)
2024 2023
Mata uang asing Foreign currencies
Bank Indonesia - Deposit Facility 9,093,705 28,761,719 Bank Indonesia - Deposit Facility
Call Money Call Money
JP Morgan Chase 498,977 96,273 JP Morgan Chase
PT Bank Syariah Indonesia Tbk 402,375 - PT Bank Syariah Indonesia Tbk
Wachovia Bank 333,971 270,217 Wachovia Bank
Standard Chartered Bank, Jakarta 246,358 - Standard Chartered Bank, Jakarta
Bank of New York Mellon 113,470 130,105 Bank of New York Mellon
PT Bank ICBC Indonesia 66,150 - PT Bank ICBC Indonesia
PT Bank IBK Indonesia Tbk - 61,588 PT Bank IBK Indonesia Tbk
Subtotal 1,661,301 558,183 Subtotal
Deposito berjangka Time deposits
Canara Bank New York 885,225 - Canara Bank New York
Woori Bank Seoul 784,815 527,096 Woori Bank Seoul
Bank Mandiri Cayman Island 321,900 - Bank Mandiri Cayman Island
The Chugoku Bank Limited 160,950 153,970 The Chugoku Bank Limited
The San-In Godo Bank 160,950 153,970 The San-In Godo Bank
Bank Mandiri Europe 160,950 - Bank Mandiri Europe
Standard Chartered Indonesia 4,142 181,498 Standard Chartered Indonesia
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 2,829 - Jawa Barat dan Banten Tbk
BRI New York - 384,925 BRI New York
Sumitomo Mitsui Banking Corp - 76,985 Sumitomo Mitsui Banking Corp
Bank IBK Indonesia - 76,985 Bank IBK Indonesia
PT Bank DBS Indonesia - 1,125 PT Bank DBS Indonesia
Subtotal 2,481,761 1,556,554 Subtotal
13,236,767 30,876,456
Total 17,075,635 43,794,264 Total
Cadangan kerugian Allowance for
penurunan nilai (194) (98) impairment losses
17,075,441 43,794,166
Berdasarkan mata uang By currency
2024 2023
Rupiah 3,838,868 12,917,808 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 12,466,277 30,472,536 United States Dollar
Won Korea Selatan 704,340 403,920 South Korean Won
Yuan China 66,150 - Chinese Yuan
13,236,767 30,876,456
Total 17,075,635 43,794,264 Total
Cadangan kerugian Allowance for
penurunan nilai (194) (98) impairment losses
17,075,441 43,794,166
Halaman - 94 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1305
Page 705
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
7. PENEMPATAN PADA BANK LAIN DAN BANK 7. PLACEMENTS WITH OTHER BANKS AND
INDONESIA (lanjutan) BANK INDONESIA (continued)
b. Berdasarkan hubungan b. By relationship
2024 2023
Pihak berelasi Related parties
Rupiah Rupiah
Deposito berjangka 734,966 787,709 Time deposits
Negotiable Certificate Deposit - 37,987 Negotiable Certificate Deposit
734,966 825,696
Mata uang asing Foreign currencies
Call Money 402,375 - Call Money
Deposito Berjangka 482,850 384,925 Time Deposits
885,225 384,925
Total pihak berelasi 1,620,191 1,210,621 Total related parties
Pihak ketiga Third parties
Rupiah Rupiah
Bank Indonesia - Deposit Facility 1,030,850 10,667,072 Bank Indonesia - Deposit Facility
Call Money 1,480,780 805,873 Call Money
Deposito berjangka 592,272 619,167 Time deposits
3,103,902 12,092,112
Mata uang asing Foreign currencies
Bank Indonesia - Deposit Facility 9,093,705 28,761,719 Bank Indonesia - Deposit Facility
Deposito berjangka 1,998,911 1,171,629 Time deposits
Call Money 1,258,926 558,183 Call Money
12,351,542 30,491,531
Total pihak ketiga 15,455,444
``
42,583,643 Total third parties
Total 17,075,635 43,794,264 Total
Cadangan kerugian Allowance for
penurunan nilai (194) (98) impairment losses
17,075,441 43,794,166
c. Berdasarkan kolektibilitas sesuai Peraturan c. By Financial Service Authority Rule
OJK collectibility
Kolektibilitas penempatan pada bank lain dan Collectibility placement with other bank and
Bank Indonesia sesuai Peraturan OJK Bank Indonesia in accordance with Financial
diungkapkan pada Catatan 59c. Service Authority Rule are disclosed in Note
59c.
Halaman - 95 - Page
1306 Transforming the Future, Empowering Indonesia
Page 706
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
7. PENEMPATAN PADA BANK LAIN DAN BANK 7. PLACEMENTS WITH OTHER BANKS AND
INDONESIA (lanjutan) BANK INDONESIA (continued)
d. Nilai tercatat bruto dan cadangan kerugian d. Gross carrying amount and allowance for
penurunan nilai impairment losses
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are
berikut: as follows:
2024
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Penempatan pada bank lain Placements with other banks
dan Bank Indonesia and Bank Indonesia
Saldo awal 43,794,264 - - 43,794,264 Beginning balance
Pengukuran kembali bersih*) (311,889,914) - - (311,889,914) Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 285,196,141 - - 285,196,141 originated or purchased
Valuta asing dan Foreign exchange and
perubahan lain (24,856) - - (24,856) other movements
17,075,635 - - 17,075,635
*) Termasuk di dalam pengukuran kembali bersih Including in the net remeasurement is repayment *)
adalah pembayaran kembali.
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Penempatan pada bank lain Placements with other banks
dan Bank Indonesia and Bank Indonesia
Saldo awal 51,569,342 - - 51,569,342 Beginning balance
Pengukuran kembali bersih*) (421,698,466) - - (421,698,466) Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 413,896,608 - - 413,896,608 originated or purchased
Valuta asing dan Foreign exchange and
perubahan lain 26,780 - - 26,780 other movements
43,794,264 - - 43,794,264
*) Termasuk di dalam pengukuran kembali bersih Including in the net remeasurement is repayment *)
adalah pembayaran kembali
Halaman - 96 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1307
Page 707
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
7. PENEMPATAN PADA BANK LAIN DAN BANK 7. PLACEMENTS WITH OTHER BANKS AND
INDONESIA (lanjutan) BANK INDONESIA (continued)
d. Nilai tercatat bruto dan cadangan kerugian d. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
adalah sebagai berikut: impairment losses are as follows:
2024
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Penempatan pada bank lain Placement with other banks
dan Bank Indonesia and Bank Indonesia
Saldo awal 98 - - 98 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (164) - - (164) loss allowance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 260 - - 260 originated or purchased
194 - - 194
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Penempatan pada bank lain Placement with other banks
dan Bank Indonesia and Bank Indonesia
Saldo awal 26 - - 26 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (31) - - (31) loss allowance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 103 - - 103 originated or purchased
98 - - 98
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai di atas impairment losses is adequate.
telah memadai.
e. Penempatan pada bank lain dan Bank e. Placements with other banks and Bank
Indonesia yang digunakan sebagai jaminan Indonesia pledged as collateral
Tidak terdapat penempatan pada bank lain There were no placements with other banks
dan Bank Indonesia yang digunakan sebagai dan Bank Indonesia pledged as collateral as of
jaminan pada tanggal 31 Desember 2024 dan 31 December 2024 and 2023.
2023.
f. Tingkat suku bunga per tahun f. Annual interest rates
Dolar Euro Dolar Won Korea
Amerika Serikat/ Eropa/ Yen Jepang Singapura/ Selatan/ Yuan China/
United States European Japanese Singapore South Chinese
Rupiah Dollar Euro Yen Dollar Korean Won Yuan
% % % % % % %
2024 0.00 - 7.00 2.00 - 5.17 - - - 3.10 - 3.20 3.85 2024
2023 0.00 - 7.25 0.00 - 5.75 - - - 3.10 - 3.55 - 2023
Halaman - 97 - Page
1308 Transforming the Future, Empowering Indonesia
Page 708
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
8. EFEK-EFEK 8. MARKETABLE SECURITIES
a. Berdasarkan jenis dan mata uang a. By type and currency
2024 2023
Nilai Nilai Nilai Nilai
nominal/ tercatat/ nominal/ tercatat/
Nominal Carrying Nominal Carrying
value Value value value
Nilai wajar melalui Fair value through profit
laba rugi or loss
Rupiah Rupiah
Sekuritas Rupiah Bank Indonesia Bank Indonesia Rupiah Securities
(SRBI) 2,553,060 2,848,847 2,606,364 2,548,772 (SRBI)
Reksadana 18,871,845 18,495,796 4,370,420 4,705,367 Mutual funds
Obligasi 1,071,102 1,296,808 627,942 642,116 Bonds
Obligasi subordinasi 119,500 121,725 263,300 268,932 Subordinated bonds
Efek lainnya*) 1,316,703 1,160,733 1,454,651 1,478,167 Other securities*)
23,932,210 23,923,909 9,322,677 9,643,354
Mata uang asing Foreign currencies
Reksadana 20,581 35,705 31,756 39,562 Mutual funds
Sekuritas Valas Bank Indonesia Bank Indonesia Valas Securities
(SVBI) - - 76,985 76,348 (SVBI)
20,581 35,705 108,741 115,910
Total nilai wajar melalui Total fair value through
laba rugi 23,952,791 23,959,614 9,431,418 9,759,264 profit or loss
Nilai wajar melalui Fair value through other
penghasilan komprehensif lain comprehensive income
Rupiah Rupiah
Reksadana 18,690,000 18,046,755 18,449,995 18,673,630 Mutual funds
Obligasi 4,618,744 4,414,877 5,317,136 5,373,190 Bonds
Obligasi subordinasi 235,300 230,581 336,500 338,136 Subordinated bonds
Sekuritas Rupiah Bank Indonesia Bank Indonesia Rupiah Securities
(SRBI) - - 1,189,390 1,150,731 (SRBI)
23,544,044 22,692,213 25,293,021 25,535,687
Mata uang asing Foreign currencies
Reksadana 804,750 789,302 769,850 780,243 Mutual funds
Obligasi 733,932 705,927 779,088 728,171 Bonds
1,538,682 1,495,229 1,548,938 1,508,414
Total nilai wajar melalui penghasilan Total fair value through
komprehensif lain 25,082,726 24,187,442 26,841,959 27,044,101 other comprehensive income
Biaya perolehan diamortisasi Amortised cost
Rupiah Rupiah
Obligasi 300,000 300,000 600,000 542,790 Bonds
Efek lainnya 80 80 - - Other securities
300,080 300,080 600,000 542,790
Mata uang asing Foreign currencies
Obligasi 64,380 64,339 61,588 61,525 Bonds
Efek lainnya 22,871 22,871 - - Other securities
87,251 87,210 61,588 61,525
Total biaya perolehan
diamortisasi 387,331 387,290 661,588 604,315 Total amortised cost
Total efek-efek 48,534,346 37,407,680 Total marketable securities
Cadangan kerugian Allowance for impairment
penurunan nilai (273) (242,941) losses
48,534,073 37,164,739
*) *)
Termasuk di dalam efek-efek lainnya adalah saham yang tercatat di Including in other securities are listed shares - held-for-trading.
bursa - dimiliki untuk diperdagangkan.
Halaman - 98 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1309
Page 709
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Perincian efek-efek berdasarkan mata uang Marketable securities based on currencies are
adalah sebagai berikut: as follow:
2024 2023
Rupiah 46,916,202 35,721,831 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 1,618,144 1,685,849 United States Dollar
Total 48,534,346 37,407,680 Total
Cadangan kerugian penurunan nilai (273) (242,941) Allowance for impairment losses
48,534,073 37,164,739
b. Berdasarkan hubungan b. By relationship
2024 2023
Pihak berelasi Related parties
Rupiah 9,857,620 11,064,596 Rupiah
Mata uang asing 299,795 362,761 Foreign currencies
Total pihak berelasi 10,157,415 11,427,357 Total related parties
Pihak ketiga Third parties
Rupiah 37,058,582 24,657,235 Rupiah
Mata uang asing 1,318,349 1,323,088 Foreign currencies
Total pihak ketiga 38,376,931 25,980,323 Total third parties
Total 48,534,346 37,407,680 Total
Cadangan kerugian penurunan nilai (273) (242,941) Allowance for impairment losses
48,534,073 37,164,739
c. Berdasarkan penerbit c. By issuer
2024 2023
Korporasi 27,992,999 30,645,586 Corporates
Bank Indonesia 18,495,796 3,775,851 Bank Indonesia
Bank 2,045,551 2,986,243 Banks
Total 48,534,346 37,407,680 Total
Cadangan kerugian penurunan nilai (273) (242,941) Allowance for impairment losses
48,534,073 37,164,739
Halaman - 99 - Page
1310 Transforming the Future, Empowering Indonesia
Page 710
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
d. Berdasarkan peringkat d. By rating
2024
Pemeringkat/ Peringkat/ Nilai tercatat/
Agencies Rating Carrying value
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
Sekuritas Rupiah Bank Indonesia Bank Indonesia Rupiah
(SRBI) - - 18,495,796 Securities (SRBI)
Reksadana - - 2,848,847 Mutual funds
Obligasi Beragam/Various Beragam/Various 1,296,808 Bonds
Obligasi subordinasi Beragam/Various Beragam/Various 121,725 Subordinated bonds
Efek lainnya Beragam/Various Beragam/Various 1,160,733 Other securities
Subtotal 23,923,909 Subtotal
Mata uang asing Foreign currencies
Reksadana - - 35,705 Mutual funds
Subtotal 35,705 Subtotal
Total nilai wajar melalui laba rugi 23,959,614 Total fair value through profit or loss
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Reksadana - - 18,046,755 Mutual funds
Obligasi subordinasi Subordinated bonds
PT Bank Pembangunan Daerah Jawa PT Bank Pembangunan Daerah
Barat dan Banten Tbk Pefindo idAA 151,315 Jawa Barat dan Banten Tbk
PT Bank Pan Indonesia Tbk Pefindo idAA 68,469 PT Bank Pan Indonesia Tbk
PT Bank UOB Indonesia Fitch AAA(idn) 10,797 PT Bank UOB Indonesia
Subtotal 230,581 Subtotal
Obligasi Bonds
PT Sarana Multigriya PT Sarana Multigriya
Finansial (Persero) Pefindo idAAA 958,662 Finansial (Persero)
PT Perusahaan Listrik PT Perusahaan Listrik
Negara (Persero) Pefindo idAAA 547,490 Negara (Persero)
PT Bank Mandiri (Persero)Tbk Pefindo idAAA 431,283 PT Bank Mandiri (Persero)Tbk
PT Hutama Karya (Persero) Pefindo idAA- 386,870 PT Hutama Karya (Persero)
PT Chandra Asri Petrochemical Tbk Pefindo idAA- 321,884 PT Chandra Asri Petrochemical Tbk
PT Sarana Multi PT Sarana Multi
Infrastruktur (Persero) Pefindo idAAA 208,968 Infrastruktur (Persero)
PT Indosat Tbk Pefindo idAAA 197,509 PT Indosat Tbk
PT Permodalan Nasional Madani Pefindo idAA+ 153,314 PT Permodalan Nasional Madani
PT Mandiri Tunas Finance Pefindo idAAA 151,539 PT Mandiri Tunas Finance
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk Pefindo idAAA 119,588 Indonesia (Persero) Tbk
PT Merdeka Battery Materials Tbk Pefindo idA 100,080 PT Merdeka Battery Materials Tbk
PT XL Axiata Tbk Pefindo idAA- 98,009 PT XL Axiata Tbk
PT Pegadaian (Persero) Pefindo idAAA 97,965 PT Pegadaian (Persero)
PT Adira Dinamika Multi Finance Tbk Pefindo idAAA 81,513 PT Adira Dinamika Multi Finance Tbk
PT Mora Telematika Indonesia Tbk Pefindo idA+ 83,110 PT Mora Telematika Indonesia Tbk
PT Maybank Indonesia Finance Pefindo idAAA 79,162 PT Maybank Indonesia Finance
PT Bank Pan Indonesia Tbk Pefindo idAA 54,969 PT Bank Pan Indonesia Tbk
PT Adhi Karya (Persero) Tbk Pefindo idA- 49,917 PT Adhi Karya (Persero) Tbk
PT Pupuk Indonesia (Persero) Pefindo idAAA 49,456 PT Pupuk Indonesia (Persero)
PT Kereta Api Indonesia (Persero) Pefindo idAAA 41,635 PT Kereta Api Indonesia (Persero)
PT Telkom Indonesia Tbk Pefindo idAAA 36,830 PT Telkom Indonesia Tbk
PT Indonesia Infrastructure Finance Pefindo idAAA 33,308 PT Indonesia Infrastructure Finance
PT Bank Pembangunan Daerah Jawa PT Bank Pembangunan Daerah
Barat dan Banten Tbk Pefindo idAA 18,450 Jawa Barat dan Banten Tbk
PT Bank Tabungan PT Bank Tabungan Negara
Negara (Persero) Tbk Pefindo idAAA 15,961 (Persero) Tbk
PT Astra Sedaya Finance Pefindo idAAA 14,574 PT Astra Sedaya Finance
PT Bank Syariah Indonesia Tbk Pefindo idAAA 11,879 PT Bank Syariah Indonesia Tbk
Lainnya Beragam/various Beragam/various 70,951 Others
Subtotal 4,414,876 Subtotal
22,692,212
Halaman - 100 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1311
Page 711
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
d. Berdasarkan peringkat (lanjutan) d. By rating (continued)
2024
Pemeringkat/ Peringkat/ Nilai tercatat/
Agencies Rating Carrying value
Mata uang asing Foreign currencies
Reksadana - - 789,303 Mutual funds
Obligasi Bonds
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) Pefindo idAAA 102,442 (Persero)
Merrill Lynch & Co Fitch A 80,794 Merrill Lynch & Co
Wachovia Bank, N.A. Beragam/various Beragam/various 79,579 Wachovia Bank, N.A.
Suntrust Bank Fitch BB+ 79,388 Suntrust Bank
M&T Bank Corporation Beragam/various Beragam/various 78,895 M&T Bank Corporation
JP Morgan Chase Bank, N.A. Beragam/various Beragam/various 77,228 JP Morgan Chase Bank, N.A.
The Huntington National Bank Fitch BB+ 74,587 The Huntington National Bank
PT Pertamina (Persero) Fitch BBB 67,296 PT Pertamina (Persero)
PT Pelabuhan Indonesia (Persero) Fitch BBB 65,718 PT Pelabuhan Indonesia (Persero)
Subtotal 705,927 Subtotal
Subtotal 1,495,230 Subtotal
Total nilai wajar pada penghasilan Total fair value through other
komprehensif lain 24,187,442 comprehensive income
Biaya perolehan diamortisasi Amortised cost
Rupiah Rupiah
Obligasi Bonds
PT Sarana Multi PT Sarana Multi
Infrastruktur (Persero) Pefindo idAAA 200,000 Infrastruktur (Persero)
PT Semen Indonesia (Persero) Tbk Pefindo idAAA 100,000 PT Semen Indonesia (Persero) Tbk
Lainnya Beragam/various Beragam/various 80 Others
Subtotal 300,080 Subtotal
Mata uang asing Foreign currencies
Obligasi Bonds
PT Bank Mandiri (Persero) Tbk Pefindo idAAA 64,339 PT Bank Mandiri (Persero) Tbk
Lainnya Beragam/various Beragam/various 22,871 Others
Subtotal 87,210 Subtotal
Total biaya perolehan diamortisasi 387,290 Total amortised cost
Total efek-efek 48,534,346 Total marketable securities
Cadangan kerugian penurunan nilai (273) Allowance for impairment losses
Efek-efek - bersih 48,534,073 Marketable securities - net
Halaman - 101 - Page
1312 Transforming the Future, Empowering Indonesia
Page 712
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
d. Berdasarkan peringkat (lanjutan) d. By rating (continued)
2023
Pemeringkat/ Peringkat/ Nilai tercatat/
Agencies Rating Carrying value
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
Reksadana - - 4,705,367 Mutual funds
Sekuritas Rupiah Bank Indonesia Issuing Bank Indonesia Rupiah
(SRBI) - - 2,548,772 Securities (SRBI)
Obligasi Beragam/Various Beragam/Various 642,116 Bonds
Obligasi subordinasi Beragam/Various Beragam/Various 268,932 Subordinated bonds
Efek lainnya Beragam/Various Beragam/Various 1,478,167 Other securities
9,643,354
Mata uang asing Foreign currencies
Sekuritas Valas Bank Indonesia Issuing Bank Indonesia Valas
(SVBI) - - 76,348 Securities (SVBI)
Reksadana - - 39,562 Mutual funds
115,910
Total nilai wajar melalui laba rugi 9,759,264 Total fair value through profit or loss
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Reksadana - - 18,673,630 Mutual funds
Sekuritas Rupiah Bank Indonesia Issuing Bank Indonesia Rupiah
(SRBI) - - 1,150,731 Securities (SRBI)
Obligasi subordinasi Subordinated bonds
PT Bank Pan Indonesia Tbk Pefindo idAA - idA+ 196,203 PT Bank Pan Indonesia Tbk
PT Bank Pembangunan Daerah Jawa PT Bank Pembangunan Daerah
Barat dan Banten Tbk Pefindo idAA 74,707 Jawa Barat dan Banten Tbk
PT Bank UOB Indonesia Fitch AAA(idn) 67,226 PT Bank UOB Indonesia
Subtotal 338,136 Subtotal
Obligasi Bonds
PT Sarana Multigriya PT Sarana Multigriya
Finansial (Persero) Pefindo idAAA 790,249 Finansial (Persero)
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) Pefindo idAAA 608,522 (Persero)
PT Bank Mandiri (Persero)Tbk Pefindo idAAA 412,450 PT Bank Mandiri (Persero) Tbk
PT Hutama Karya (Persero) Pefindo idAA- 391,263 PT Hutama Karya (Persero)
PT Telkom Indonesia Tbk Pefindo idAAA 327,050 PT Telkom Indonesia Tbk
PT Semen Indonesia (Persero) Tbk Pefindo idAA+ 251,933 PT Semen Indonesia (Persero) Tbk
PT Bank Maybank Indonesia Tbk Pefindo idAAA 236,198 PT Bank Maybank Indonesia Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk Pefindo idAAA 229,848 (Persero) Tbk
PT Indosat Tbk Pefindo idAAA 222,130 PT Indosat Tbk
PT Chandra Asri Petrochemical Tbk Pefindo idAA- 221,625 PT Chandra Asri Petrochemical Tbk
PT Permodalan Nasional Madani Pefindo idAA+ 200,567 PT Permodalan Nasional Madani
PT Adira Dinamika Multi Finance Tbk Pefindo idAAA 159,090 PT Adira Dinamika Multi Finance Tbk
PT Sarana Multi PT Sarana Multi
Infrastruktur (Persero) Pefindo idAAA 120,814 Infrastruktur (Persero)
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk Pefindo idAAA 119,290 (Persero) Tbk
PT XL Axiata Tbk Fitch AAA(idn) 108,530 PT XL Axiata Tbk
PT Mandiri Tunas Finance Pefindo idAAA 102,058 PT Mandiri Tunas Finance
PT Jasa Marga (Persero) Tbk Pefindo idAA 100,899 PT Jasa Marga (Persero) Tbk
PT Bank KB Bukopin Tbk Pefindo idAA 89,600 PT Bank KB Bukopin Tbk
PT Pegadaian Pefindo idAAA 89,200 PT Pegadaian
PT Pupuk Indonesia (Persero) Fitch AAA(idn) 76,002 PT Pupuk Indonesia (Persero)
PT Mora Telematika Indonesia Tbk Pefindo idA 58,140 PT Mora Telematika Indonesia Tbk
PT Adhi Karya (Persero) Tbk Pefindo idA- 50,574 PT Adhi Karya (Persero) Tbk
PT Bank Mandiri Taspen Pefindo idAAA 43,012 PT Bank Mandiri Taspen
PT Indonesia Infrastructure Finance Pefindo idAAA 14,819 PT Indonesia Infrastructure Finance
PT BRI Multifinance Indonesia Pefindo idAA 12,418 PT BRI Multifinance Indonesia
PT Bank CIMB Niaga Tbk Pefindo idAA 10,081 PT Bank CIMB Niaga Tbk
Halaman - 102 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1313
Page 713
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
d. Berdasarkan peringkat (lanjutan) d. By rating (continued)
2023
Pemeringkat/ Peringkat/ Nilai tercatat/
Agencies Rating Carrying value
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain (lanjutan) comprehensive income (continued)
Rupiah (lanjutan) Rupiah (continued)
Obligasi (lanjutan) Bonds (continued)
PT Kereta Api Indonesia (Persero) Pefindo idAAA 9,943 PT Kereta Api Indonesia (Persero)
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Selatan dan Sulawesi Selatan dan
Sulawesi Barat Pefindo idA+ 4,750 Sulawesi Barat
Lainnya Beragam/various Beragam/various 312,135 Others
Subtotal 5,373,190 Subtotal
25,535,687
Mata uang asing Foreign currencies
Reksadana - - 780,243 Mutual funds
Obligasi Bonds
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) Pefindo idAAA 97,688 (Persero)
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk Pefindo idAAA 76,664 (Persero) Tbk
Bank of America Fitch AA 75,970 Bank of America
Wells Fargo Fitch AA- 73,260 Wells Fargo
Suntrust Bank Fitch BBB 72,577 Suntrust Bank
JP Morgan Chase Bank, N.A. Fitch AA 69,517 JPMorgan Chase Bank, N.A.
M&T Bank Corporation Fitch A 68,357 M&T Bank Corporation
The Huntington National Bank Fitch A- 67,254 The Huntington National Bank
PT Pertamina (Persero) Fitch BBB 64,829 PT Pertamina (Persero)
PT Pelabuhan Indonesia (Persero) Fitch BBB 62,055 PT Pelabuhan Indonesia (Persero)
Subtotal 728,171 Subtotal
1,508,414
Total nilai wajar pada penghasilan Total fair value through other
komprehensif lain 27,044,101 comprehensive income
Biaya perolehan diamortisasi Amortised cost
Rupiah Rupiah
Obligasi Bonds
Intan Baruprana Finance - - 242,790 Intan Baruprana Finance
PT Sarana Multi PT Sarana Multi
Infrastruktur (Persero) Pefindo idAAA 200,000 Infrastruktur (Persero)
PT Semen Indonesia (Persero) Tbk Pefindo idAA+ 100,000 PT Semen Indonesia (Persero) Tbk
Subtotal 542,790 Subtotal
Mata uang asing Foreign currencies
Obligasi Bonds
PT Bank Mandiri (Persero)Tbk Pefindo idAAA 61,525 PT Bank Mandiri (Persero) Tbk
Subtotal 61,525 Subtotal
Total biaya perolehan diamortisasi 604,315 Total amortised cost
Total efek-efek 37,407,680 Total marketable securities
Cadangan kerugian penurunan nilai (242,941) Allowance for impairment losses
Efek-efek - bersih 37,164,739 Marketable securities - net
Halaman - 103 - Page
1314 Transforming the Future, Empowering Indonesia
Page 714
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
e. Berdasarkan kolektibilitas sesuai Peraturan e. By Financial Service Authority Rule
OJK collectibility
Kolektibilitas efek-efek sesuai Peraturan OJK Collectibility marketable securities in
diungkapkan pada Catatan 59d. accordance with Financial Service Authority
Rule are disclosed in Note 59d.
f. Nilai tercatat bruto dan cadangan kerugian f. Gross carrying amount and allowance for
penurunan nilai impairment losses
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are
berikut: as follows:
2024
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Efek-efek yang diukur pada Marketable securities at
biaya perolehan diamortisasi amortised cost
Saldo awal 361,524 - 242,791 604,315 Beginning balance
Pengukuran kembali bersih*) 2,815 - - 2,815 Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 22,951 - - 22,951 originated or purchased
Hapus Buku - - (242,791) (242,791) Write-offs
387,290 - - 387,290
2024
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Efek-efek yang diukur pada nilai Marketable securities at fair
wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Saldo awal 28,211,090 310,453 - 28,521,543 Beginning balance
Pengukuran kembali bersih*) (7,140,098) 963,271 - (6,176,827) Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 1,784,069 - - 1,784,069 originated or purchased
Valuta asing dan Foreign exchange and
perubahan lain 33,578 25,079 - 58,657 other movements
22,888,639 1,298,803 - 24,187,442
*) Termasuk di dalam pengukuran kembali bersih adalah penjualan efek-efek Including in the net measurement is sales of marketable securities *)
Halaman - 104 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1315
Page 715
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
f. Nilai tercatat bruto dan cadangan kerugian f. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are
berikut: (lanjutan) as follows: (continued)
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Efek-efek yang diukur pada Marketable securities at
biaya perolehan diamortisasi amortised cost
Saldo awal 476,012 - 246,493 722,505 Beginning balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 131,384 - (7,404) 123,980 originated or purchased
Pembayaran penuh (245,872) - 3,702 (242,170) Full repayment
361,524 - 242,791 604,315
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Efek-efek yang diukur pada nilai Marketable securities at fair
wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Saldo awal 20,592,749 311,623 - 20,904,372 Beginning balance
Pengukuran kembali bersih*) 7,857,526 (9) - 7,587,517 Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 31,471 - - 31,471 originated or purchased
Valuta asing dan Foreign exchange and
perubahan lain (656) (1,161) - (1,817) other movements
28,211,090 310,453 - 28,521,543
*) Termasuk di dalam pengukuran kembali bersih adalah penjualan efek-efek Including in the net measurement is sales of marketable securities *)
Perubahan cadangan kerugian penurunan nilai Movements in the allowance for impairment
adalah sebagai berikut: losses are as follows:
2024
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Efek-efek yang diukur pada Marketable securities at
biaya perolehan diamortisasi amortised cost
Saldo awal 151 - 242,790 242,941 Beginning balance
Pengukuran kembali bersih*) 119 - - 119 Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 3 - - 3 originated or purchased
Hapus Buku - - (242,790) (242,790) Write-offs
273 - - 273
Halaman - 105 - Page
1316 Transforming the Future, Empowering Indonesia
Page 716
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
f. Nilai tercatat bruto dan cadangan kerugian f. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan cadangan kerugian penurunan nilai Movements in the allowance for impairment
adalah sebagai berikut: (lanjutan) losses are as follows: (continued)
2024
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total*)
Efek-efek yang diukur pada nilai Marketable securities at fair
wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Saldo awal 1,891 2,538 - 4,429 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian**) 699 (65) - 634 loss allowance**)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 544 - - 544 originated or purchased
Valuta asing dan Foreign exchange and
perubahan lain 30 198 - 228 other movements
3,164 2,671 - 5,835
ΎͿ ΎͿ
Cadangan kerugian penurunan nilai pada efek-efek dengan Allowance for impairment losses on marketable securities classified as
klasifikasi nilai wajar melalui penghasilan komprehensif lain fair value through other comprehensive income is recorded in other
dicatat pada penghasilan komprehensif lain, karena nilai comprehensive income, because the carrying value is presented at fair
tercatatnya disajikan sebesar nilai wajarnya. value.
ΎΎͿ ΎΎͿ
Termasuk di dalam pengukuran kembali bersih penyisihan kerugian Including in the net measurement of loss allowance, is sales of
adalah penjualan efek-efek marketable securities.
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Efek-efek yang diukur pada Marketable securities at
biaya perolehan diamortisasi amortised cost
Saldo awal 175 - 246,493 246,668 Beginning balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 151 - - 151 originated or purchased
Pembayaran penuh (175) - (3,703) (3,878) Full repayment
151 - 242,790 242,941
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total*)
Efek-efek yang diukur pada nilai Marketable securities at fair
wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Saldo awal 2,852 3,258 - 6,110 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian**) (756) (709) - (1,465) loss allowance**)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli (203) - - (203) originated or purchased
Valuta asing dan Foreign exchange and
perubahan lain (2) (11) - (13) other movements
1,891 2,538 - 4,429
ΎͿ ΎͿ
Cadangan kerugian penurunan nilai pada efek-efek dengan Allowance for impairment losses on marketable securities classified as
klasifikasi nilai wajar melalui penghasilan komprehensif lain fair value through other comprehensive income is recorded in other
dicatat pada penghasilan komprehensif lain, karena nilai comprehensive income, because the carrying value is presented at fair
tercatatnya disajikan sebesar nilai wajarnya. value.
ΎΎͿ ΎΎͿ
Termasuk di dalam pengukuran kembali bersih penyisihan kerugian Including in the net measurement of loss allowance, is sales of
adalah penjualan efek-efek marketable securities.
Halaman - 106 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1317
Page 717
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
f. Nilai tercatat bruto dan cadangan kerugian f. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai di atas impairment losses stated above is adequate.
telah memadai.
g. Tingkat suku bunga per tahun g. Annual interest rates
Dolar
Amerika Serikat/
United States
Rupiah Dollar
% %
Suku Bunga: Interest Rate:
2024 5.35 - 11.25 2.30 - 6.00 2024
2023 5.35 - 11.25 2.30 - 7.16 2023
9. WESEL EKSPOR DAN TAGIHAN LAINNYA 9. BILLS AND OTHER RECEIVABLES
a. Berdasarkan jenis dan mata uang a. By type and currency
2024 2023
Rupiah Rupiah
Surat Keterangan Berdokumen Domestic Documentary
Dalam Negeri (SKBDN) 3,018,683 3,688,683 Letters of Credit
Wesel Ekspor 245,084 182,530 Export Bills
Tagihan lainnya: Other receivables:
- Open account financing dan Open account financing and -
Supply chain financing 6,687,195 8,832,690 Supply chain financing
9,950,962 12,703,903
Mata uang asing Foreign currencies
Wesel Ekspor 2,405,788 5,428,141 Export Bills
Surat Keterangan Berdokumen Domestic Documentary
Dalam Negeri (SKBDN) 87,597 81,085 Letters of Credit
Tagihan lainnya: Other receivables:
- Open account financing dan Open account financing and -
Supply chain financing 691,043 799,271 Supply chain financing
- Tagihan transaksi L/C Sight 160,464 265,095 L/C Sight receivables -
3,344,892 6,573,592
Total 13,295,854 19,277,495 Total
Cadangan kerugian Allowance for
penurunan nilai (52,828) (278,501) impairment losses
13,243,026 18,998,994
Halaman - 107 - Page
1318 Transforming the Future, Empowering Indonesia
Page 718
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
9. WESEL EKSPOR DAN TAGIHAN LAINNYA 9. BILLS AND OTHER RECEIVABLES (continued)
(lanjutan)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Perincian wesel ekspor dan tagihan lainnya Bills and other receivables based on
berdasarkan mata uang adalah sebagai currencies are as follows:
berikut:
2024 2023
Rupiah 9,950,962 12,703,903 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 2,508,712 5,599,710 United States Dollar
Yuan China 835,837 973,882 Chinese Yuan
Euro Eropa 343 - European Euro
3,344,892 6,573,592
Total 13,295,854 19,277,495 Total
Cadangan kerugian Allowance for
penurunan nilai (52,828) (278,501) impairment losses
13,243,026 18,998,994
b. Berdasarkan hubungan b. By relationship
2024 2023
Pihak berelasi Related parties
Rupiah 6,121,139 10,004,155 Rupiah
Mata uang asing 87,597 81,085 Foreign currencies
Total pihak berelasi 6,208,736 10,085,240 Total related parties
Pihak ketiga Third parties
Rupiah 3,829,823 2,699,748 Rupiah
Mata uang asing 3,257,295 6,492,507 Foreign currencies
Total pihak ketiga 7,087,118 9,192,255 Total third parties
Total 13,295,854 19,277,495 Total
Cadangan kerugian Allowance for
penurunan nilai (52,828) (278,501) impairment losses
13,243,026 18,998,994
c. Berdasarkan kolektibilitas sesuai Peraturan c. By Financial Service Authority Rule
OJK collectibility
Kolektibilitas wesel ekspor dan tagihan lainnya Collectibility bills and other receivables in
sesuai Peraturan OJK diungkapkan pada accordance with Financial Service Authority
Catatan 59e. Rule are disclosed in Note 59e.
Halaman - 108 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1319
Page 719
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
9. WESEL EKSPOR DAN TAGIHAN LAINNYA 9. BILLS AND OTHER RECEIVABLES (continued)
(lanjutan)
d. Nilai tercatat bruto dan cadangan kerugian d. Gross carrying amount and allowance for
penurunan nilai impairment losses
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are
berikut: as follows:
2024
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Wesel ekspor dan
tagihan lainnya Bill and other receivables
Saldo awal 17,006,310 2,271,185 - 19,277,495 Beginning balance
Pengalihan dari Transfer from:
- Kerugian kredit ekspektasian
12 bulan (317,559) 317,559 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - tidak Lifetime ECL not credit -
mengalami penurunan nilai 430,006 (430,006) - - -impaired
Pengukuran kembali bersih*) 12,163,571 (74,679) - 12,088,892 Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 1,174,718 6,290 - 1,181,008 originated or purchased
Pembayaran penuh (17,513,406) (2,017,860) - (19,531,266) Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain 270,861 8,864 - 279,725 other movements
13,214,501 81,353 - 13,295,854
*) Termasuk di dalam pengukuran kembali bersih Including in the net remeasurement is repayment*)
adalah pembayaran kembali
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Wesel ekspor dan
tagihan lainnya Bill and other receivables
Saldo awal 20,102,299 746,384 53,446 20,902,129 Beginning balance
Pengalihan dari Transfer from:
- Kerugian kredit ekspektasian
12 bulan (7,246,852) 7,246,852 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - tidak Lifetime ECL not credit -
mengalami penurunan nilai 3,360,633 (3,360,633) - - -impaired
Pengukuran kembali bersih*) 15,597,649 (382,101) - 15,215,548 Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 4,973,517 - - 4,973,517 originated or purchased
Pembayaran penuh (20,045,174) (1,714,325) - (21,759,499) Fully repayment
Hapus buku - - (53,446) (53,446) Write-offs
Valuta asing dan Foreign exchange and
perubahan lain 264,238 (264,992) - (754) other movements
17,006,310 2,271,185 - 19,277,495
*) Termasuk di dalam pengukuran kembali bersih Including in the net remeasurement is repayment*)
adalah pembayaran kembali
Halaman - 109 - Page
1320 Transforming the Future, Empowering Indonesia
Page 720
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
9. WESEL EKSPOR DAN TAGIHAN LAINNYA 9. BILLS AND OTHER RECEIVABLES (continued)
(lanjutan)
d. Nilai tercatat bruto dan cadangan kerugian d. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan cadangan kerugian penurunan nilai Movements in the allowance for impairment
adalah sebagai berikut: losses are as follows:
2024
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Wesel ekspor dan
tagihan lainnya Bill and other receivables
Saldo awal 87,124 191,377 - 278,501 Beginning balance
Pengalihan dari Transfer from:
- Kerugian kredit ekspektasian
12 bulan (419) 419 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 2,230 (2,230) - - -impaired
Pengukuran kembali bersih Net remeasurement
penyisihan kerugian 78,844 (165,188) - (86,344) of loss allowance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 3,314 63 - 3,377 originated or purchased
Pembayaran penuh (118,430) (24,599) - (143,029) Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain (418) 741 - 323 other movements
52,245 583 - 52,828
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Wesel ekspor dan
tagihan lainnya Bill and other receivables
Saldo awal 108,650 10,813 53,446 172,909 Beginning balance
Pengalihan dari Transfer from:
- Kerugian kredit ekspektasian
12 bulan (16,990) 16,990 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 213,559 (213,559) - - -impaired
Pengukuran kembali bersih Net remeasurement
penyisihan kerugian (118,791) 420,407 - 301,616 of loss allowance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 32,619 - - 32,619 originated or purchased
Pembayaran penuh (132,823) (42,702) - (175,525) Fully repayment
Hapus buku - - (53,446) (53,446) Write-off
Valuta asing dan Foreign exchange and
perubahan lain 900 (572) - 328 other movements
87,124 191,377 - 278,501
Halaman - 110 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1321
Page 721
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
9. WESEL EKSPOR DAN TAGIHAN LAINNYA 9. BILLS AND OTHER RECEIVABLES (continued)
(lanjutan)
d. Nilai tercatat bruto dan cadangan kerugian d. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Manajemen berpendapat bahwa jumlah Management believes that the above
cadangan kerugian penurunan nilai diatas allowance for impairment losses is adequate.
telah memadai.
e. Tingkat suku bunga per tahun e. Annual interest rates
Dolar
Amerika Serikat/
United States
Rupiah Dollar
% %
Bunga kontrak Contractual rates
2024 0.00 - 8.00 0.00 - 6.00 2024
2023 0.00 - 11.25 0.00 - 8.41 2023
10. TAGIHAN AKSEPTASI 10. ACCEPTANCE RECEIVABLES
a. Berdasarkan pihak dan mata uang a. By party and currency
2024 2023
Rupiah Rupiah
Debitur non-bank 9,472,422 9,444,839 Non-bank debtors
Bank 107,089 158,993 Banks
9,579,511 9,603,832
Mata uang asing Foreign currencies
Debitur non-bank 6,287,082 7,906,334 Non-bank debtors
Bank 152,177 58,509 Banks
6,439,259 7,964,843
Total 16,018,770 17,568,675 Total
Cadangan kerugian Allowance for
penurunan nilai (93,249) (477,481) impairment losses
15,925,521 17,091,194
Perincian tagihan akseptasi berdasarkan mata Acceptance receivables based on currencies
uang adalah sebagai berikut: are as follows:
2024 2023
Rupiah 9,579,511 9,603,832 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 5,982,789 7,789,126 United States Dollar
Yuan China 213,509 39,610 Chinese Yuan
Pound Sterling Inggris 173,852 41,205 Great Britain Pound Sterling
Yen Jepang 35,577 19,698 Japanese Yen
Euro Eropa 33,532 68,878 European Euro
Dolar Australia - 1,729 Australian Dollar
Dolar Singapura - 4,259 Singapore Dollar
Franc Swiss - 338 Swiss Franc
6,439,259 7,964,843
Total 16,018,770 17,568,675 Total
Cadangan kerugian Allowance for
penurunan nilai (93,249) (477,481) impairment losses
15,925,521 17,091,194
Halaman - 111 - Page
1322 Transforming the Future, Empowering Indonesia
Page 722
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
10. TAGIHAN AKSEPTASI (lanjutan) 10. ACCEPTANCE RECEIVABLES (continued)
b. Berdasarkan hubungan b. By relationship
2024 2023
Pihak berelasi Related parties
Rupiah 2,046,948 2,949,903 Rupiah
Mata uang asing 778,312 209,052 Foreign currencies
Total pihak berelasi 2,825,260 3,158,955 Total related parties
Pihak ketiga Third parties
Rupiah 7,532,563 6,653,929 Rupiah
Mata uang asing 5,660,947 7,755,791 Foreign currencies
Total pihak ketiga 13,193,510 14,409,720 Total third parties
Total 16,018,770 17,568,675 Total
Cadangan kerugian Allowance for
penurunan nilai (93,249) (477,481) impairment losses
15,925,521 17,091,194
c. Berdasarkan kolektibilitas sesuai Peraturan c. By Financial Service Authority Rule
OJK collectibility
Kolektibilitas tagihan akseptasi sesuai Collectibility acceptance receivables in
Peraturan OJK diungkapkan pada Catatan 59f. accordance with Financial Service Authority
Rule are disclosed in Note 59f.
d. Nilai tercatat bruto dan cadangan kerugian d. Gross carrying amount and allowance for
penurunan nilai impairment losses
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are as
berikut: follows:
2024
Kerugian kredit
ekspektasian Kerugian kredit
sepanjang ekspektasian
umurnya - sepanjang
Kerugian kredit tidak umurnya -
kredit memburuk/ kredit
ekspektasian Lifetime ECL memburuk/
12 bulan/12- Not Credit- Lifetime ECL
month ECL impaired Credit-impaired Total/Total
Tagihan akseptasi Acceptance receivables
Saldo awal 12,997,505 4,571,170 - 17,568,675 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (5,461,677) 5,461,677 - - 12-month ECL -
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit
kredit tidak memburuk 9,678,270 (9,678,270) - - impaired
Pengalihan dari/ke
kerugian kredit ekspektasian Transfer from/to
sepanjang umurnya - Lifetime ECL credit -
kredit memburuk - bersih - 58,745 (58,745) - - impaired - net
Pengukuran kembali bersih*) 17,807,685 3,370,138 58,956 21,236,779 Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 1,241,844 12,216 - 1,254,060 originated or purchased
Pembayaran penuh (22,630,027) (1,711,097) - (24,341,124) Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain 165,149 135,442 (211) 300,380 other movements
13,798,749 2,220,021 - 16,018,770
*) Termasuk di dalam pengukuran kembali bersih Including in the net remeasurement is repayment *)
adalah pembayaran kembali.
Halaman - 112 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1323
Page 723
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
10. TAGIHAN AKSEPTASI (lanjutan) 10. ACCEPTANCE RECEIVABLES (continued)
d. Nilai tercatat bruto dan cadangan kerugian d. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are
berikut: (lanjutan) as follows: (continued)
2023
Kerugian kredit
ekspektasian Kerugian kredit
sepanjang ekspektasian
umurnya - sepanjang
Kerugian kredit tidak umurnya -
kredit memburuk/ kredit
ekspektasian Lifetime ECL memburuk/
12 bulan/12- Not Credit- Lifetime ECL
month ECL impaired Credit-impaired Total/Total
Tagihan akseptasi Acceptance receivables
Saldo awal 13,461,588 6,014,626 538,014 20,014,228 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (781,385) 781,385 - - 12-month ECL -
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit
kredit tidak memburuk 529,257 (529,257) - - impaired
Pengalihan dari/ke
kerugian kredit ekspektasian Transfer from/to
sepanjang umurnya - Lifetime ECL credit -
kredit memburuk - bersih - (14,652) 14,652 - impaired - net
Pengukuran kembali bersih*) 17,824,338 2,469,141 35,348 20,328,827 Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 1,440,364 15,656 - 1,456,020 originated or purchased
Pembayaran penuh (19,449,990) (4,174,991) (576,434) (24,201,415) Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain (26,667) 9,262 (11,580) (28,985) other movements
12,997,505 4,571,170 - 17,568,675
*) Termasuk di dalam pengukuran kembali bersih Including in the net remeasurement is repayment and impact of
adalah pembayaran kembali dan dampak akuisisi acquisition*)
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
adalah sebagai berikut: impairment losses are as follows:
2024
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Tagihan akseptasi Acceptance receivables
Saldo awal 41,549 435,932 - 477,481 Beginning balance
Pengalihan dari: Transfer to:
- Kerugian kredit ekspektasian
12 bulan (9,619) 9,619 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not-
kredit tidak memburuk 196,638 (196,638) - - credit impaired
Pengalihan dari/ke
Kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to
kredit memburuk - 19,582 (19,582) - lifetime ECL credit-impaired
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (79,431) 41,658 19,658 (18,115) loss allowance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 5,076 1,220 - 6,296 originated or purchased
Pembayaran penuh (108,201) (270,462) - (378,663) Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain 1,399 4,927 (76) 6,250 other movements
47,411 45,838 - 93,249
Halaman - 113 - Page
1324 Transforming the Future, Empowering Indonesia
Page 724
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
10. TAGIHAN AKSEPTASI (lanjutan) 10. ACCEPTANCE RECEIVABLES (continued)
d. Nilai tercatat bruto dan cadangan kerugian d. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
adalah sebagai berikut: (lanjutan) impairment losses are as follows: (continued)
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Tagihan akseptasi Acceptance receivables
Saldo awal 37,193 566,623 498,569 1,102,385 Beginning balance
Pengalihan dari: Transfer to:
- Kerugian kredit ekspektasian
12 bulan (3,815) 3,815 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not-
kredit tidak memburuk 15,155 (15,155) - - credit impaired
Pengalihan dari/ke
Kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to
kredit memburuk - (3,297) 3,297 - lifetime ECL credit-impaired
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 52,628 293,976 17,379 363,983 loss allowance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 3,903 592 - 4,495 originated or purchased
Pembayaran penuh (63,201) (406,827) (507,665) (977,693) Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain (314) (3,795) (11,580) (15,689) other movements
41,549 435,932 - 477,481
Manajemen berpendapat bahwa jumlah Management believes that the above
cadangan kerugian penurunan nilai diatas allowance for impairment losses is adequate.
telah memadai.
e. Tingkat suku bunga per tahun e. Annual interest rates
Dolar
Amerika Serikat/
United States
Dollar
%
Suku Bunga : Interest Rate:
2024 0.00 - 7.52 2024
2023 0.00 - 8.41 2023
Halaman - 114 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1325
Page 725
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
11. TAGIHAN DAN LIABILITAS DERIVATIF 11. DERIVATIVE RECEIVABLES AND PAYABLES
Dalam melakukan usaha bisnis, BNI melakukan In the normal course of business, BNI enters into
transaksi instrumen keuangan derivatif seperti transactions involving derivative financial
kontrak berjangka mata uang asing, swap mata instruments such as foreign currency forward
uang asing, swap atas suku bunga dan transaksi contracts, currency swaps, interest rate swaps and
spot untuk keperluan pembiayaan, perdagangan spot transactions for financing, trading and hedging
dan lindung nilai. purposes.
a. Berdasarkan jenis dan mata uang a. By type and currency
2024
Jumlah nosional Nilai wajar/Fair values
mata uang asing
(jumlah penuh)/
Notional amount Tagihan Liabilitas
in foreign derivatif/ derivatif/
currency Derivative Derivative
Instrumen (full amount) receivables payables Instruments
Terkait Nilai Tukar Exchange Rate Related
Kontrak berjangka - beli Forward contract - buy
AUD 1,000,000 - (727) AUD
CNY 490,150,583 5,156 (4,938) CNY
USD 619,063,138 145,043 (16,782) USD
Kontrak berjangka - jual Forward contract - sell
USD 709,039,849 35,034 (114,357) USD
Swap mata uang asing - beli Foreign currency swaps - buy
EUR 7,000,000 - (1,565) EUR
GBP 2,500,000 - (828) GBP
JPY 35,963,593,684 5,170 (74,125) JPY
SGD 43,000,000 - (1,599) SGD
USD 1,720,986,416 423,786 (55,650) USD
Swap mata uang asing - jual Foreign currency swaps - sell
AUD 200,000 68 - AUD
EUR 118,766,365 43,757 (1,458) EUR
GBP 20,500,000 5,724 (401) GBP
NZD 7,000,000 117 - NZD
SGD 57,890,550 1,953 (6,592) SGD
USD 1,454,456,761 41,171 (256,972) USD
Spot mata uang asing - beli Foreign currency spots - buy
AUD 461,560 3 (5) AUD
EUR 6,550,000 16 (117) EUR
GBP 2,100,000 - (47) GBP
USD 233,043,126 218 (13,280) USD
Spot mata uang asing - jual Foreign currency spots - sell
AUD 8,000,000 41 (160) AUD
CNY 90,000,000 1,484 - CNY
EUR 1,402,632 5 (7) EUR
GBP 97,000 1 - GBP
USD 361,110,000 12,705 (394) USD
OTC Option - beli OTC Option - buy
USD 2,490,000,000 362,558 (73,145) USD
OTC Option - jual OTC Option - sell
USD 2,490,000,000 106,802 (362,141) USD
Terkait Nilai Tukar dan Suku Bunga Exchange and Interest Rate Related
Swap atas suku bunga Interest rate swap
USD 530,138,055 167,815 (139,124) USD
Swap mata uang asing Cross currency swaps and
dan suku bunga interest rate
USD 758,826,078 340,969 (243,174) USD
Risk Free Rate Risk Free Rate
IDR 1,000,000,000,000 22,306 (16,153) IDR
USD 672,791,977 71,076 (95,444) USD
1,792,978 (1,479,185)
Halaman - 115 - Page
1326 Transforming the Future, Empowering Indonesia
Page 726
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
11. TAGIHAN DAN LIABILITAS DERIVATIF (lanjutan) 11. DERIVATIVE RECEIVABLES AND PAYABLES
(continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
2023
Jumlah nosional Nilai wajar/Fair values
mata uang asing
(jumlah penuh)/
Notional amount Tagihan Liabilitas
in foreign derivatif/ derivatif/
currency Derivative Derivative
Instrumen (full amount) receivables payables Instruments
Terkait Nilai Tukar Exchange Rate Related
Kontrak berjangka - beli Forward contract - buy
CNY 416,972,397 7,084 - CNY
USD 543,853,761 3,039 (78,127) USD
Kontrak berjangka - jual Forward contract - sell
CNY 102,000,000 19 - CNY
EUR 4,000,000 - (988) EUR
USD 246,529,197 38,242 (7,255) USD
Swap mata uang asing - beli Foreign currency swaps - buy
EUR 46,764 18 - EUR
JPY 27,529,802,340 72,213 (929) JPY
SGD 15,000,000 969 - SGD
USD 968,073,582 11,349 (198,979) USD
Swap mata uang asing - jual Foreign currency swaps - sell
AUD 11,000,000 270 (50) AUD
EUR 85,959,000 1,228 (16,180) EUR
GBP 15,000,000 294 (1,447) GBP
SGD 88,844,400 8,123 (238) SGD
USD 1,328,878,993 300,017 (6,393) USD
Spot mata uang asing - beli Foreign currency spots - buy
AUD 40,800,000 - (825) AUD
EUR 16,500,000 - (783) EUR
GBP 3,250,000 - (281) GBP
USD 198,539,729 956 (4,759) USD
Spot mata uang asing - jual Foreign currency spots - sell
AUD 35,064,185 482 (40) AUD
EUR 9,900,000 337 - EUR
USD 197,070,000 3,871 (834) USD
Terkait Nilai Tukar dan Suku Bunga Exchange and Interest Rate Related
Swap atas suku bunga Interest rate swap
USD 530,138,055 356,400 (321,987) USD
Swap mata uang asing Cross currency swaps and
dan suku bunga interest rate
USD 776,376,200 157,150 (109,419) USD
Risk Free Rate Risk Free Rate
IDR 1,000,000,000,000 11,408 (4,080) IDR
USD 350,398,400 22,208 (56,868) USD
995,677 (810,462)
b. Berdasarkan hubungan b. By relationship
2024 2023
Tagihan derivatif Derivatives receivables
Pihak berelasi Related parties
Mata uang asing 341,832 37,939 Foreign currencies
Total pihak berelasi 341,832 37,939 Total related parties
Pihak ketiga Third parties
Rupiah 22,306 11,407 Rupiah
Mata uang asing 1,428,840 946,331 Foreign currencies
Total pihak ketiga 1,451,146 957,738 Total third parties
Total 1,792,978 995,677 Total
Halaman - 116 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1327
Page 727
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
11. TAGIHAN DAN LIABILITAS DERIVATIF (lanjutan) 11. DERIVATIVE RECEIVABLES AND PAYABLES
(continued)
b. Berdasarkan hubungan (lanjutan) b. By relationship (continued)
2024 2023
Liabilitas derivatif Derivatives payables
Pihak berelasi Related parties
Mata uang asing (154,840) (136,138) Foreign currencies
Total pihak berelasi (154,840) (136,138) Total related parties
Pihak ketiga Third parties
Rupiah (16,153) (4,080) Rupiah
Mata uang asing (1,308,192) (670,244) Foreign currencies
Total pihak ketiga (1,324,345) (674,324) Total third parties
Total (1,479,185) (810,462) Total
Kolektibilitas tagihan derivatif sesuai Peraturan Derivative receivable in accordance with Financial
OJK diungkapkan pada Catatan 59g. Service Authority Rule are disclosed in Note 59g.
12. PINJAMAN YANG DIBERIKAN 12. LOANS
Informasi mengenai pinjaman yang diberikan Information related to loans to related parties are
kepada pihak-pihak berelasi diungkapkan pada disclosed in Note 45i.
Catatan 45i.
a. Berdasarkan jenis dan mata uang a. By type and currency
2024 2023
Rupiah Rupiah
Modal kerja 313,931,090 287,568,933 Working capital
Konsumen 144,437,589 123,294,534 Consumer
Investasi 98,811,980 92,160,057 Investment
Sindikasi 51,506,578 55,902,345 Syndicated
Karyawan 2,893,682 3,633,329 Employee
Program pemerintah 2,652 31,380 Government programs
611,583,571 562,590,578
Mata uang asing Foreign currencies
Modal kerja 85,839,485 65,317,028 Working capital
Sindikasi 45,614,532 41,697,818 Syndicated
Investasi 32,810,919 25,455,452 Investment
Konsumen 22,682 22,480 Consumer
Karyawan 589 1,413 Employee
164,288,207 132,494,191
Total 775,871,778 695,084,769 Total
Cadangan kerugian Allowance for
penurunan nilai (38,684,520) (47,158,131) impairment losses
737,187,258 647,926,638
Halaman - 117 - Page
1328 Transforming the Future, Empowering Indonesia
Page 728
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
12. PINJAMAN YANG DIBERIKAN (lanjutan) 12. LOANS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Perincian pinjaman yang diberikan Loans based on currencies are as follows:
berdasarkan mata uang adalah sebagai
berikut:
2024 2023
Rupiah 611,583,571 562,590,578 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 158,597,057 129,252,588 United States Dollar
Euro Eropa 2,198,860 580,870 European Euro
Yen Jepang 1,184,519 985,505 Japanese Yen
Dolar Singapura 1,041,007 1,057,784 Singapore Dollar
Dolar Australia 791,438 - Australian Dollar
Won Korea Selatan 327,873 362,538 South Korean Won
Dolar Hong Kong 120,419 229,647 Hong Kong Dollar
Yuan China 14,493 16,794 Chinese Yuan
Pound Sterling Inggris 12,541 8,465 Great Britain Pound Sterling
164,288,207 132,494,191
Total 775,871,778 695,084,769 Total
Cadangan kerugian Allowance for
penurunan nilai (38,684,520) (47,158,131) impairment losses
737,187,258 647,926,638
b. Berdasarkan hubungan b. By relationship
2024 2023
Pihak berelasi Related parties
Rupiah Rupiah
Modal kerja 75,643,457 65,634,971 Working capital
Sindikasi 30,425,373 33,020,748 Syndicated
Investasi 11,427,719 7,524,152 Investment
Karyawan 190,526 156,873 Employee
Konsumen 68,632 77,226 Consumer
117,755,707 106,413,970
Mata uang asing Foreign currencies
Modal kerja 28,408,879 15,286,941 Working capital
Investasi 9,367,350 143,829 Investment
Sindikasi 3,870,753 4,514,580 Syndicated
41,646,982 19,945,350
Total pihak berelasi 159,402,689 126,359,320 Total related parties
Halaman - 118 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1329
Page 729
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
12. PINJAMAN YANG DIBERIKAN (lanjutan) 12. LOANS (continued)
b. Berdasarkan hubungan (lanjutan) b. By relationship (continued)
2024 2023
Pihak ketiga Third parties
Rupiah Rupiah
Modal kerja 238,287,633 221,933,962 Working capital
Konsumen 144,368,957 123,217,308 Consumer
Investasi 87,384,261 84,635,905 Investment
Sindikasi 21,081,205 22,881,597 Syndicated
Karyawan 2,703,156 3,476,456 Employee
Program pemerintah 2,652 31,380 Government programs
493,827,864 456,176,608
Mata uang asing Foreign currencies
Modal kerja 57,430,606 50,030,087 Working capital
Sindikasi 41,743,779 37,183,238 Syndicated
Investasi 23,443,569 25,311,623 Investment
Konsumen 22,682 22,480 Consumer
Karyawan 589 1,413 Employee
122,641,225 112,548,841
Total pihak ketiga 616,469,089 568,725,449 Total third parties
Total 775,871,778 695,084,769 Total
Cadangan kerugian Allowance for
penurunan nilai (38,684,520) (47,158,131) impairment losses
737,187,258 647,926,638
c. Berdasarkan sektor ekonomi c. By economic sector
2024 2023
Rupiah Rupiah
Perdagangan, restoran dan hotel 117,511,041 121,206,489 Trading, restaurants and hotels
Perindustrian 93,334,411 81,766,078 Manufacturing
Konstruksi 59,281,490 54,008,973 Construction
Pertanian 46,121,348 53,853,092 Agriculture
Jasa dunia usaha 48,625,301 42,996,948 Business services
Pengangkutan, pergudangan Transportation, warehousing
dan komunikasi 45,678,272 36,666,225 and communications
Pertambangan 22,417,498 18,543,179 Mining
Jasa pelayanan sosial 17,902,796 11,769,861 Social services
Listrik, gas dan air 13,377,490 10,031,119 Electricity, gas and water
Lain-lain 147,333,924 131,748,614 Others
611,583,571 562,590,578
Halaman - 119 - Page
1330 Transforming the Future, Empowering Indonesia
Page 730
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
12. PINJAMAN YANG DIBERIKAN (lanjutan) 12. LOANS (continued)
c. Berdasarkan sektor ekonomi (lanjutan) c. By economic sector (continued)
2024 2023
Mata uang asing Foreign currencies
Perindustrian 66,246,233 55,895,697 Manufacturing
Pertambangan 29,242,696 30,399,528 Mining
Jasa pelayanan sosial 22,837,062 2,660,966 Social services
Listrik, gas dan air 18,265,799 11,509,631 Electricity, gas and water
Pengangkutan, pergudangan Transportation, warehousing
dan komunikasi 12,146,246 12,605,182 and communications
Perdagangan, restoran dan hotel 7,900,500 9,220,949 Trading, restaurants and hotels
Jasa dunia usaha 3,697,706 4,191,627 Business services
Pertanian 2,768,670 2,585,254 Agriculture
Konstruksi 1,160,025 435,206 Construction
Lain-lain 23,270 2,990,151 Others
164,288,207 132,494,191
Total 775,871,778 695,084,769 Total
Cadangan kerugian Allowance for
penurunan nilai (38,684,520) (47,158,131) impairment losses
737,187,258 647,926,638
d. Berdasarkan penilaian secara kolektif dan d. By assessment as collective and
individual individual
2024 2023
Pokok Principal
Individual 46,827,462 77,708,689 Individual
Kolektif 729,044,316 617,376,080 Collective
775,871,778 695,084,769
Cadangan kerugian Allowance for
penurunan nilai impairment losses
Individual (1,873,107) (36,820,861) Individual
Kolektif (36,811,413) (10,337,270) Collective
(38,684,520) (47,158,131)
737,187,258 647,926,638
e. Berdasarkan kolektibilitas sesuai Peraturan e. By Financial Service Authority Rule
OJK collectibility
Kolektabilitas pinjaman sesuai dengan Collectibility loans in accordance with the OJK
peraturan OJK diungkapkan pada Catatan regulation are disclosed in Note 59h.
59h.
f. Pinjaman bermasalah dan cadangan f. Non-performing loans and allowance for
kerugian penurunan nilai berdasarkan impairment losses by economic sector
sektor ekonomi
Rasio kredit bermasalah BNI dan Entitas Anak The non-performing loans ratio of BNI
sesuai dengan peraturan OJK diungkapkan and Subsidiaries in accordance with the OJK
pada Catatan 59h. regulation are disclosed in Note 59h.
Halaman - 120 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1331
Page 731
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
12. PINJAMAN YANG DIBERIKAN (lanjutan) 12. LOANS (continued)
g. Tingkat suku bunga per tahun g. Annual interest rates
Dolar
Amerika Euro Dolar Won Korea Pound Sterling Dolar Dolar
Serikat/ Eropa/ Yen Jepang Singapura/ Selatan/ Yuan China/ Inggris/ Hongkong/ Australia/
United States European Japanese Singapore South Chinese Great Britain Hongkong Australian
Rupiah*) Dollar Euro Yen Dollar Korean Won Yuan Pound Sterling Dollar Dollar
% % % % % % % % % %
Bunga kontrak Contractual rates
2024 0.00 - 22.45 0.00 - 10.22 3.90 - 7.00 0.41 - 3.88 4.00 - 7.25 4.35 - 6.00 6.25 7.60 - 7.70 1.50 - 8.56 6.71 – 7.00 2024
2023 0.00 - 26.62 0.00 - 11.18 4.00 - 7.20 0.50 - 3.51 4.00 - 7.25 4.00 - 5.47 6.00 - 6.00 7.00 - 8.30 0.85 - 9.53 - 2023
Bunga efektif Effective interest rate
2024 0.00 - 29.90 0.10 - 10.22 3.90 - 7.00 0.41 - 3.88 4.00 - 7.36 4.35 - 6.00 6.25 7.60 - 7.00 1.50 - 8.56 6.71 – 7.00 2024
2023 0.00 - 27.00 0.10 - 11.18 4.00 - 7.20 0.50 - 4.37 4.00 - 7.36 4.00 - 5.47 6.00 - 6.00 7.00 - 8.30 0.85 - 9.53 - 2023
*) Tidak termasuk dalam tingkat suku bunga kontrak dan suku bunga *) Not included in the contractual interest rates and effective interest
efektif diatas adalah suku bunga dari transaksi Paylater untuk tanggal rate above are the interest rate from Paylater transactions as of 31
31 Desember 2024 dan 2023 masing-masing sebesar 18,96% - December 2024 and 2023, were 18.96% - 51.48% and 17.98% -
51,48% dan 17,98% - 51,48%. 51.48%, respectively.
h. Pinjaman yang direstrukturisasi h. Restructured loans
Berikut ini adalah jenis dan jumlah kredit yang Below are the types and amounts of
telah direstrukturisasi per 31 Desember 2024 restructured loans as of 31 December 2024
dan 2023: and 2023:
2024 2023
Penurunan suku bunga kredit 25,710,415 23,729,178 Reduction of interest rates
Perpanjangan jangka waktu 24,753,697 25,939,841 Extension of loan maturity dates
Lainnya*) 16,294,208 26,121,994 Others*)
66,758,320 75,791,013
*) Program restrukturisasi lain-lain terutama terdiri dari *) Other restructuring schemes mainly includes additions
penambahan fasilitas kredit, Perjanjian Penyelesaian of loan facilities, debt settlement agreements (PPH)
Hutang (PPH) dan Interest Balloon Payments (IBP). and Interest Balloon Payments (IBP).
Pinjaman yang direstrukturisasi sesuai dengan Restructured loans in accordance with the
peraturan OJK diungkapkan pada Catatan OJK regulation are disclosed in Note 59h.
59h.
BNI telah melakukan restrukturisasi kredit BNI has undertaken credit restructuring for
untuk debitur yang terdampak pandemi Covid- debtors affected by the Covid-19 pandemic in
19 sesuai dengan Peraturan Otoritas Jasa accordance with Financial Services Authority
Keuangan No. 17/POJK.03/2021 (POJK Regulation No. 17/POJK.03/2021 (POJK
17/2021) tentang Perubahan Kedua Atas 17/2021) on the Second Amendment to
Peraturan Otoritas Jasa Keuangan Nomor Financial Services Authority Regulation No.
11/POJK.03/2020 Tentang Stimulus 11/POJK.03/2020 Concerning National
Perekonomian Nasional Sebagai Kebijakan Economic Stimulus as a Countercyclical Policy
Countercyclical Dampak Penyebaran Impacting the Spread of Covid-19. This
Coronavirus Disease 2019, dimana peraturan regulation has been extended until 31 March
tersebut diperpanjang sampai dengan 2024, as communicated in the Financial
31 Maret 2024 melalui Siaran Pers OJK No. Services Authority Press Release No. SP
SP 85/DHMS/OJK/XI/2022 tanggal 28 85/DHMS/OJK/XI/2022 dated 28 November
November 2022 tentang Perpanjangan 2022, regarding the Extension of Credit
Kebijakan Restrukturisasi Kredit dan Restructuring Policies in a Targeted and
Pembiayaan secara Targeted dan Sektoral Sectoral to address ongoing impacts of the
Atasi Dampak Lanjutan Pandemi Covid-19. Covid-19 pandemic.
Halaman - 121 - Page
1332 Transforming the Future, Empowering Indonesia
Page 732
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
12. PINJAMAN YANG DIBERIKAN (lanjutan) 12. LOANS (continued)
i. Pinjaman sindikasi i. Syndicated loans
Pinjaman sindikasi merupakan pinjaman yang Syndicated loans represent loans provided to
diberikan kepada debitur berdasarkan debtors based on syndication agreements with
perjanjian pembiayaan bersama dengan bank- other banks.
bank lain.
Keikutsertaan Grup dalam pinjaman sindikasi Group participation in syndicated loans with
dengan bank-bank lain adalah sebesar other banks amounted to Rp97,121,110 and
Rp97.121.110 dan Rp97.600.163 masing- Rp97,600,163 as of 31 December 2024 and
masing pada tanggal 31 Desember 2024 dan 2023, respectively.
2023.
Persentase bagian BNI dalam pinjaman BNI’s percentage shares in syndicated loans,
sindikasi, dimana BNI bertindak sebagai in which BNI acts as the lead arranger, is as
pimpinan sindikasi adalah sebagai berikut: follows:
2024 2023
% Partisipasi 5.04% - 100.00% 5.04% - 100.00% % Participation
Keikutsertaan BNI dalam pinjaman sindikasi, BNI’s participation in syndicated loans, in
dimana BNI bertindak sebagai anggota which BNI acts as the syndication member, is
sindikasi adalah sebagai berikut: as follows:
2024 2023
% Partisipasi 0.13% - 50.00% 0.13% - 50.00% % Participation
j. Nilai tercatat bruto dan cadangan kerugian j. Gross carrying amount and allowance for
penurunan nilai impairment losses
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are
berikut: as follows:
2024
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Pinjaman yang diberikan Loans
Saldo awal 592,250,284 71,267,952 31,566,533 695,084,769 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (46,089,808) 46,089,808 - - 12-month ECL-
- Kerugian kredit ekspektasian
Sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 44,881,133 (44,881,133) - - -impaired
Pengalihan dari/ke kerugian
kredit ekspektasian sepanjang Transfer from/to
umurnya - kredit lifetime ECL credit
memburuk - bersih (314,609) (15,033,813) 15,348,422 - impaired - net
Pengukuran kembali bersih*) (111,065,027) (16,255,626) (2,016,400) (129,337,053) Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 391,171,138 22,311,172 273,118 413,755,428 originated or purchased
Pembayaran penuh (184,273,357) (5,396,143) (661,663) (190,331,163) Fully repayment
Penghapusbukuan (2,939) (109,376) (18,611,521) (18,723,836) Write-offs
Valuta asing dan Foreign exchange and
perubahan lain 4,153,490 1,222,187 47,956 5,423,633 other movements
690,710,305 59,215,028 25,946,445 775,871,778
*) Termasuk di dalam pengukuran kembali bersih Including in the net remeasurement is repayment *)
adalah pembayaran kembali.
Halaman - 122 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1333
Page 733
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
12. PINJAMAN YANG DIBERIKAN (lanjutan) 12. LOANS (continued)
j. Nilai tercatat bruto dan cadangan kerugian j. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are
berikut: (lanjutan) as follows: (continued)
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Pinjaman yang diberikan Loans
Saldo awal 548,586,079 64,916,819 32,685,415 646,188,313 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (50,507,361) 50,507,361 - - 12-month ECL-
- Kerugian kredit ekspektasian
Sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 27,382,099 (27,382,099) - - -impaired
Pengalihan dari/ke kerugian
kredit ekspektasian sepanjang Transfer from/to
umurnya - kredit lifetime ECL credit
memburuk - bersih (379,605) (14,142,760) 14,522,365 - impaired - net
Pengukuran kembali bersih*) (84,580,425) (29,367,056) (3,536,324) (117,483,805) Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 307,227,911 30,794,438 4,363,091 342,385,440 originated or purchased
Pembayaran penuh (154,760,114) (4,339,928) (1,831,940) (160,931,982) Fully repayment
Penghapusbukuan (8,904) (108,015) (14,273,418) (14,390,337) Write-offs
Valuta asing dan Foreign exchange and
perubahan lain (709,396) 389,192 (362,656) (682,860) other movements
592,250,284 71,267,952 31,566,533 695,084,769
*) Termasuk di dalam pengukuran kembali bersih Including in the net remeasurement is repayment *)
adalah pembayaran kembali.
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
adalah sebagai berikut: impairment losses are as follows:
2024
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Pinjaman yang diberikan Loans
Saldo awal 4,116,856 19,078,523 23,962,752 47,158,131 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (1,388,026) 1,388,026 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 2,776,280 (2,776,280) - - -impaired
Pengalihan dari/ke
kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to:
kredit memburuk - bersih 308,386 (5,022,780) 4,714,394 - Lifetime ECL credit-impaired -
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian*) (1,792,074) (2,015,723) 7,990,276 4,182,479 loss allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 1,651,317 7,921,581 118,669 9,691,567 originated or purchased
Pembayaran penuh (1,554,149) (1,955,047) (616,441) (4,125,637) Fully repayment
Penghapusbukuan (2,939) (109,376) (18,611,521) (18,723,836) Write-offs
Valuta asing dan Foreign exchange and
perubahan lain 15,520 215,974 270,322 501,816 other movements
4,131,171 16,724,898 17,828,451 38,684,520
*) Termasuk di dalam pengukuran kembali bersih penyisihan Including in the net remeasurement of loss allowance is repayment *)
kerugian, adalah pembayaran kembali.
Halaman - 123 - Page
1334 Transforming the Future, Empowering Indonesia
Page 734
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
12. PINJAMAN YANG DIBERIKAN (lanjutan) 12. LOANS (continued)
j. Nilai tercatat bruto dan cadangan kerugian j. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
adalah sebagai berikut: (lanjutan) impairment losses are as follows: (continued)
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Pinjaman yang diberikan Loans
Saldo awal 4,126,973 19,560,944 26,646,071 50,333,988 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (1,521,043) 1,521,043 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 3,096,988 (3,096,988) - - -impaired
Pengalihan dari/ke
kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to:
kredit memburuk - bersih 589,319 (5,046,193) 4,456,874 - Lifetime ECL credit-impaired -
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian*) (2,551,411) 2,233,912 6,524,986 6,207,487 loss allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 1,455,725 5,529,000 2,494,908 9,479,633 originated or purchased
Pembayaran penuh (1,062,757) (1,605,474) (1,672,425) (4,340,656) Fully repayment
Penghapusbukuan (8,904) (108,015) (14,273,418) (14,390,337) Write-offs
Valuta asing dan Foreign exchange and
perubahan lain (8,034) 90,294 (214,244) (131,984) other movements
4,116,856 19,078,523 23,962,752 47,158,131
*) Termasuk di dalam pengukuran kembali bersih penyisihan Including in the net remeasurement of loss allowance is repayment *)
kerugian, adalah pembayaran kembali.
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai di atas impairment losses above is adequate.
telah memadai.
k. Kredit dihapusbukukan k. Loans written off
Kredit yang telah dihapusbukukan oleh BNI The loans written off by BNI are recorded as
dicatat sebagai kredit ekstra-komtabel di extra-comptable in the administrative account.
dalam rekening administratif.
l. Fasilitas pembiayaan dengan perusahaan l. Financing arrangements with multi-finance
pembiayaan companies
BNI memiliki perjanjian pembiayaan dengan BNI has financing arrangements with several
beberapa lembaga pembiayaan untuk multi-finance companies with respect to motor
membiayai kepemilikan kendaraan bermotor vehicles financing amounting to Rp2,729,935
sebesar Rp2.729.935 dan Rp2.798.494 and Rp2,798,494 as of 31 December 2024
masing-masing pada tanggal 31 Desember and 2023, respectively.
2024 dan 2023.
Halaman - 124 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1335
Page 735
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
12. PINJAMAN YANG DIBERIKAN (lanjutan) 12. LOANS (continued)
m. Informasi pokok lainnya sehubungan m. Other significant information relating to
dengan pinjaman yang diberikan loans
Grup memiliki agunan atas pinjaman yang The Group holds collateral against loans in the
diberikan dalam bentuk kas, deposito, agunan form of cash, deposits, registered mortgages,
yang diikat dengan hipotik, garansi serta guarantees and other assets held as
jaminan dalam bentuk aset lainnya. collaterals.
Pinjaman karyawan adalah pinjaman yang Loans to employees which carried interest rate
diberikan kepada karyawan dengan tingkat of 3% - 5% per annum are intended for
bunga sebesar 3% - 5% per tahun yang purchase of houses and other necessities with
ditujukan untuk pembelian rumah dan 1 year to 20 years period. The loan principal
keperluan lainnya dengan jangka waktu and interest payments are settled through
berkisar antara 1 tahun sampai 20 tahun. monthly payroll deductions.
Pembayaran pokok pinjaman dan bunga
dilunasi melalui pemotongan gaji setiap bulan.
Informasi pokok lainnya terkait pelampauan Other significant information such as any
Batas Maksimum Pemberian Kredit Bank breach nor violation of Legal Lending Limit as
sesuai dengan peraturan yang ditetapkan OJK required by Regulation of Financial Services
diungkapkan pada Catatan 59h. Authority are disclosed in Note 59h.
13. OBLIGASI PEMERINTAH 13. GOVERNMENT BONDS
Informasi mengenai Obligasi Pemerintah Information related to Government Bonds to
berdasarkan pihak yang berelasi diungkapkan related parties are disclosed in Note 45e.
pada Catatan 45e.
a. Berdasarkan jenis dan mata uang a. By type and currency
2024 2023
Nilai Nilai Nilai Nilai
Nominal/ Tercatat/ Nominal/ Tercatat/
Nominal Carrying Nominal Carrying
Value Value Value Value
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
Tingkat bunga tetap 3,844,241 3,858,064 3,917,793 4,013,012 Fixed rate
Mata uang asing Foreign currencies
Tingkat bunga tetap 109,687 99,009 176,681 174,760 Fixed rate
Total nilai wajar melalui Total fair value through
laba rugi 3,953,928 3,957,073 4,094,474 4,187,772 profit or loss
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Tingkat bunga tetap 71,468,504 71,351,417 66,611,736 67,784,249 Fixed rate
Tingkat bunga mengambang 100,000 99,959 100,000 99,957 Floating rate
71,568,504 71,451,376 66,711,736 67,884,206
Mata uang asing Foreign currencies
Tingkat bunga tetap 20,600,172 19,453,065 19,643,203 18,665,126 Fixed rate
Total nilai wajar melalui Total fair value through
penghasilan komprehensif lain 92,168,676 90,904,441 86,354,939 86,549,332 other comprehensive income
Halaman - 125 - Page
1336 Transforming the Future, Empowering Indonesia
Page 736
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
13. OBLIGASI PEMERINTAH (lanjutan) 13. GOVERNMENT BONDS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
2024 2023
Nilai Nilai Nilai Nilai
Nominal/ Tercatat/ Nominal/ Tercatat/
Nominal Carrying Nominal Carrying
Value Value Value Value
Biaya perolehan diamortisasi Amortised cost
Rupiah Rupiah
Tingkat bunga tetap, setelah Fixed rate,
diskonto/premi yang belum net of unamortised
diamortisasi, sebesar Rp178.662 discount/premium of Rp178,662
per 31 Desember 2024 dan as of 31 December 2024 and
Rp2.150.144 per 31 Desember 2023 23,749,156 23,927,818 21,255,598 23,405,742 Rp2,150,144 as of 31 December 2023
Mata uang asing Foreign currencies
Tingkat bunga tetap, Fixed rate,
setelah diskonto/premi yang belum net of unamortised discount/
diamortisasi sebesar Rp46.836 premium of Rp46,836 as of
per 31 Desember 2024 dan 31 December 2024 and Rp81,819
Rp81.819 per 31 Desember 2023 13,235,401 13,282,237 12,875,704 12,957,523 as of 31 December 2023
Total biaya perolehan diamortisasi 36,984,557 37,210,055 34,131,302 36,363,265 Total amortised cost
Total Obligasi Pemerintah 132,071,569 127,100,369 Total Government Bonds
Cadangan kerugian penurunan nilai (2,988) (1,504) Allowance for impairment losses
Obligasi Pemerintah - bersih 132,068,581 127,098,865 Government Bonds – net
Jumlah nominal Obligasi Pemerintah yang The total outstanding nominal amount of
diterima BNI dari program rekapitalisasi Government Bonds received by BNI from the
masing-masing sebesar Rp100.000 pada recapitalization program amounted to
tanggal 31 Desember 2024 dan 2023. Rp100,000 as of 31 December 2024 and
2023, respectively.
Jumlah Obligasi Pemerintah yang The total Government Bonds at fair value
dikelompokkan sebagai nilai wajar melalui through other comprehensive income sold
penghasilan komprehensif lain yang dijual during the current year are as follows:
selama tahun berjalan adalah sebagai berikut:
Total dijual/ Kepada pihak ketiga/
Sold To third parties
Nilai nominal/ Nilai nominal/ Harga jual/
Nominal value Nominal value Selling price
2024 7,115,934 4,758,601 4,776,476 2024
2023 12,601,328 7,818,999 8,111,514 2023
Jumlah nilai nominal Obligasi Pemerintah yang Total nominal amount of Government Bonds
telah jatuh tempo pada 31 Desember 2024 which have matured amounted to
dan 2023 masing-masing adalah sebesar Rp14,123,726 and Rp10,467,207 as of
Rp14.123.726 dan Rp10.467.207. 31 December 2024 and 2023, respectively.
Untuk tingkat bunga tetap, harga pasar For fixed interest rate bonds, the market price
Obligasi Pemerintah berkisar antara 54,49% of Government Bonds ranged from 54.49% to
sampai dengan 129,31% dan antara 73,91% 129.31% and from 73.91% to 132.33% as
sampai dengan 132,33% masing-masing pada of 31 December 2024 and 2023, respectively.
tanggal 31 Desember 2024 dan 2023.
Untuk obligasi tingkat bunga mengambang, For floating interest rate bonds, the market
harga pasar Obligasi Pemerintah adalah price of Government Bonds is 99.96% as of
99,96% pada tanggal 31 Desember 2024 dan 31 December 2024 and 99.96% as of
99,96% pada tanggal 31 Desember 2023 dari 31 December 2023 of the nominal amounts.
nilai nominal.
Halaman - 126 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1337
Page 737
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
13. OBLIGASI PEMERINTAH (lanjutan) 13. GOVERNMENT BONDS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
BNI mengakui adanya keuntungan atau BNI recognised the unrealised gains or losses
kerugian yang belum direalisasi atas from the changes in the market value of the
perubahan nilai pasar Obligasi Pemerintah Government Bonds categorised as fair value
dalam kelompok nilai wajar melalui through other comprehensive income (net of
penghasilan komprehensif lain (bersih setelah taxes) in the amount of Rp715,380 (gain) and
pajak) sebesar Rp715.380 (laba) dan Rp742,928 (gain) for the period/year ended
Rp742.928 (laba) masing-masing untuk 31 December 2024 and 2023, respectively,
periode/tahun yang berakhir pada tanggal both recorded in the equity section of the
31 Desember 2024 dan 2023 yang dicatat consolidated statement of financial position.
pada bagian ekuitas laporan posisi keuangan
konsolidasian.
Pada 31 Desember 2024 dan 2023, Obligasi As of 31 December 2024 and 2023, the fixed
Pemerintah dengan tingkat bunga tetap rate government bonds have been sold under
dengan jumlah nominal Rp16.769.460 dan agreements to repurchase at maturity with
Rp7.691.569 telah dijual dengan janji dibeli nominal amount of Rp16,769,460 and
kembali hingga jatuh tempo (lihat Catatan 24). Rp7,691,569, respectively (refer to Note 24).
b. Berdasarkan kisaran tanggal jatuh tempo b. Based on maturity date and type of interest
dan jenis bunga rate
2024
Nilai wajar melalui laba rugi Fair value through profit of loss
Obligasi tingkat bunga tetap 03/01/2025 - 12/03/2071 Fixed rate bonds
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Obligasi tingkat bunga tetap 10/01/2025 - 15/07/2064 Fixed rate bonds
Obligasi tingkat bunga mengambang 25/04/2025 Floating rate bonds
Biaya perolehan diamortisasi Amortised cost
Obligasi tingkat bunga tetap 10/01/2025 - 15/07/2054 Fixed rate bonds
2023
Nilai wajar melalui laba rugi Fair value through profit of loss
Obligasi tingkat bunga tetap 04/01/2024 - 12/03/2071 Fixed rate bonds
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Obligasi tingkat bunga tetap 15/01/2024 - 15/08/2051 Fixed rate bonds
Obligasi tingkat bunga mengambang 25/04/2025 Floating rate bonds
Biaya perolehan diamortisasi Amortised cost
Obligasi tingkat bunga tetap 05/01/2024 - 15/05/2048 Fixed rate bonds
c. Nilai tercatat bruto dan cadangan kerugian c. Gross carrying amount and allowance for
penurunan nilai impairment losses
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are
berikut: as follows:
2024
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Obligasi Pemerintah yang
diukur pada biaya Government Bond at
perolehan diamortisasi amortised cost
Saldo awal 36,363,265 - - 36,363,265 Beginning balance
Pengukuran kembali bersih (291,317) - - (291,317) Net remeasurement
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 585,596 - - 585,596 originated or purchased
Valuta asing dan Foreign exchange and
perubahan lain 552,511 - - 552,511 other movements
37,210,055 - - 37,210,055
Halaman - 127 - Page
1338 Transforming the Future, Empowering Indonesia
Page 738
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
13. OBLIGASI PEMERINTAH (lanjutan) 13. GOVERNMENT BONDS (continued)
c. Nilai tercatat bruto dan cadangan kerugian c. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are
berikut: (lanjutan) as follows: (continued)
2024
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Obligasi Pemerintah yang
diukur pada nilai wajar Government Bond at
melalui penghasilan fair value through other
komprehensif lain comprehensive income
Saldo awal 86,549,332 - - 86,549,332 Beginning balance
Pengukuran kembali bersih*) (14,720,011) - - (14,720,011) Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 18,666,108 - - 18,666,108 originated or purchased
Pembayaran penuh (429,531) - - (429,531) Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain 838,543 - - 838,543 other movements
90,904,441 - - 90,904,441
*) Termasuk di dalam pengukuran kembali bersih adalah penjualan Obligasi Including in the net measurement is sales of Government Bonds*)
Pemerintah
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Obligasi Pemerintah yang
diukur pada biaya Government Bond at
perolehan diamortisasi amortised cost
Saldo awal 37,189,018 - - 37,189,018 Beginning balance
Pengukuran kembali bersih*) (2,061,543) - - (2,061,543) Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 1,382,109 - - 1,382,109 originated or purchased
Valuta asing dan Foreign exchange and
perubahan lain (146,319) - - (146,319) other movements
36,363,265 - - 36,363,265
*) Termasuk di dalam pengukuran kembali bersih adalah penjualan Obligasi Including in the net measurement is sales of Government Bonds *)
Pemerintah
Halaman - 128 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1339
Page 739
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
13. OBLIGASI PEMERINTAH (lanjutan) 13. GOVERNMENT BONDS (continued)
c. Nilai tercatat bruto dan cadangan kerugian c. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are
berikut: (lanjutan) as follows: (continued)
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Obligasi Pemerintah yang
diukur pada nilai wajar Government Bond at
melalui penghasilan fair value through other
komprehensif lain comprehensive income
Saldo awal 82,328,187 - - 82,328,187 Beginning balance
Pengukuran kembali bersih*) (18,285,352) - - (18,285,352) Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 24,012,908 - - 24,012,908 originated or purchased
Pembayaran penuh (1,065,523) - - (1,065,523) Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain (440,888) - - (440,888) other movements
86,549,332 - - 86,549,332
*) Termasuk di dalam pengukuran kembali bersih adalah penjualan Obligasi Including in the net measurement is sales of Government Bonds*)
Pemerintah
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
adalah sebagai berikut: impairment losses are as follows:
2024
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Obligasi Pemerintah yang
diukur pada biaya biaya Government Bond at
perolehan diamortisasi amortised cost
Saldo awal 1,504 - - 1,504 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 1,287 - - 1,287 loss allowances
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 96 - - 96 originated or purchased
Valuta asing dan Foreign exchange and
perubahan lain 101 - - 101 other movements
2,988 - - 2,988
Halaman - 129 - Page
1340 Transforming the Future, Empowering Indonesia
Page 740
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
13. OBLIGASI PEMERINTAH (lanjutan) 13. GOVERNMENT BONDS (continued)
c. Nilai tercatat bruto dan cadangan kerugian c. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
adalah sebagai berikut: (lanjutan) impairment losses are as follows: (continued)
2024
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total*)
Obligasi Pemerintah yang
diukur pada nilai wajar Government Bond at
melalui penghasilan fair value through other
komprehensif lain comprehensive income
Saldo awal 1,980 - - 1,980 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 2,048 - - 2,048 loss allowances
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 85 - - 85 originated or purchased
Pembayaran penuh - - - - Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain 140 - - 140 other movements
4,253 - - 4,253
ΎͿ ΎͿ
Cadangan kerugian penurunan nilai pada Obligasi Allowance for impairment losses on Government Bonds
Pemerintah dengan klasifikasi nilai wajar melalui classified as fair value through other comprehensive
penghasilan komprehensif lain dicatat pada penghasilan income is recorded in other comprehensive income,
komprehensif lain, karena nilai tercatatnya disajikan because the carrying value is presented at fair value.
sebesar nilai wajarnya.
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Obligasi Pemerintah yang
diukur pada biaya biaya Government Bond at
perolehan diamortisasi amortised cost
Saldo awal 1,391 - - 1,391 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (172) - - (172) loss allowances
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 293 - - 293 originated or purchased
Valuta asing dan Foreign exchange and
perubahan lain (8) - - (8) other movements
1,504 - - 1,504
Halaman - 130 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1341
Page 741
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
13. OBLIGASI PEMERINTAH (lanjutan) 13. GOVERNMENT BONDS (continued)
c. Nilai tercatat bruto dan cadangan kerugian c. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
adalah sebagai berikut: (lanjutan) impairment losses are as follows: (continued)
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total*)
Obligasi Pemerintah yang
diukur pada nilai wajar Government Bond at
melalui penghasilan fair value through other
komprehensif lain comprehensive income
Saldo awal 2,558 - - 2,558 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (545) - - (545) loss allowances
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli - - - - originated or purchased
Pembayaran penuh - - - - Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain (33) - - (33) other movements
1,980 - - 1,980
ΎͿ ΎͿ
Cadangan kerugian penurunan nilai pada Obligasi Allowance for impairment losses on Government Bonds
Pemerintah dengan klasifikasi nilai wajar melalui classified as fair value through other comprehensive
penghasilan komprehensif lain dicatat pada penghasilan income is recorded in other comprehensive income,
komprehensif lain, karena nilai tercatatnya disajikan because the carrying value is presented at fair value.
sebesar nilai wajarnya.
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai di atas impairment losses above is adequate.
telah memadai.
d. Tingkat suku bunga tetap tahunan d. Annual fixed interest rates
Dolar
Amerika Serikat/
United States Dolar Singapura/ Euro Eropa/ Yen Jepang/
Rupiah Dollar Singapore Dollar European Euro Japanese Yen
% % % % %
Suku bunga: Interest rate:
2024 4.88 - 12.00 0.50 - 7.75 0.50 - 1.25 0.90 - 1.75 0.57 - 3.00 2024
2023 3.88 - 12.00 0.50 - 7.75 0.50 - 1.25 0.90 - 1.75 0.57 - 3.00 2023
e. Tingkat suku bunga mengambang tahunan e. Annual floating interest rates
Dolar
Amerika Serikat/
Rupiah Unites States Dollar
% %
Suku bunga: Interest rate:
2024 6.29 - 2024
2023 4.54 - 2023
Halaman - 131 - Page
1342 Transforming the Future, Empowering Indonesia
Page 742
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
14. EFEK-EFEK YANG DIBELI DENGAN JANJI 14. SECURITIES PURCHASED UNDER
DIJUAL KEMBALI AGREEMENTS TO RESELL
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreements to resell
pada tanggal 31 Desember 2024 dan 2023 terdiri as of 31 December 2024 and 2023 are as follows:
dari:
2024
Pendapatan
Nilai Bunga yang
Jenis Nilai Penjualan Belum Nilai
Sekuritas/ Nominal/ Tanggal Jatuh Kembali/ Direalisasi/ Tercatat/
Type of Nominal Tanggal Dimulai/ Tempo/ Resale Unrealised Carrying
Counterparty Securities Amount Start Date Maturity Date Amount Interest Value
Pihak ketiga/Third parties
Bank BNP Paribas Indonesia OBN 250,000 23/12/2024 06/01/2025 249,769 223 249,546
Bank Capital Indonesia OBN 200,000 09/12/2024 06/01/2025 196,780 178 196,602
Bank Capital Indonesia OBN 200,000 10/12/2024 07/01/2025 196,816 214 196,602
Bank Central Asia Tbk OBN 500,000 19/12/2024 02/01/2025 498,201 89 498,112
Bank China Construction Bank Ind OBN 150,000 09/12/2024 06/01/2025 142,898 129 142,769
Bank China Construction Bank Ind OBN 150,000 09/12/2024 06/01/2025 142,706 129 142,577
Bank China Construction Bank Ind OBN 200,000 10/12/2024 07/01/2025 190,049 207 189,842
Bank China Construction Bank Ind OBN 80,000 17/12/2024 14/01/2025 79,936 188 79,748
Bank CIMB Niaga Tbk OBN 500,000 05/12/2024 02/01/2025 470,041 85 469,956
Bank CIMB Niaga Tbk OBN 350,000 23/12/2024 20/01/2025 340,279 1,171 339,108
Bank DBS Indonesia OBN 100,000 03/12/2024 03/01/2025 97,980 36 97,944
Bank DBS Indonesia OBN 500,000 04/12/2024 02/01/2025 483,785 88 483,697
Bank DBS Indonesia OBN 250,000 12/12/2024 09/01/2025 241,189 349 240,840
Bank DBS Indonesia OBN 50,000 18/10/2024 16/01/2025 49,088 136 48,952
Bank DBS Indonesia OBN 50,000 18/10/2024 16/01/2025 49,088 136 48,952
Bank DBS Indonesia OBN 200,000 25/11/2024 30/01/2025 193,365 1,040 192,325
Bank Indonesia, Jakarta OBN 50,000 23/10/2024 22/01/2025 49,148 187 48,961
Bank Indonesia, Jakarta OBN 50,000 23/10/2024 22/01/2025 49,150 191 48,959
Bank Indonesia, Jakarta OBN 50,000 28/11/2024 26/02/2025 48,305 499 47,806
Bank Indonesia, Jakarta OBN 50,000 28/11/2024 26/02/2025 48,301 496 47,805
Bank Maybank Indonesia Tbk OBN 100,000 12/12/2024 09/01/2025 92,448 134 92,314
Bank Maybank Indonesia Tbk OBN 50,000 12/12/2024 09/01/2025 46,224 67 46,157
Bank Maybank Indonesia Tbk OBN 50,000 12/12/2024 09/01/2025 47,494 69 47,425
Bank National Nobu Tbk OBN 150,000 23/12/2024 06/01/2025 145,511 130 145,381
Bank National Nobu Tbk OBN 100,000 23/12/2024 06/01/2025 97,124 87 97,037
Bank Sinar Mas Tbk OBN 250,000 09/12/2024 06/01/2025 232,079 210 231,869
Bank Victoria International Tbk OBN 100,000 20/12/2024 20/01/2025 98,429 343 98,086
BPD Jawa Barat Dan Banten Tbk OBN 150,000 23/12/2024 06/01/2025 137,829 123 137,706
BPD Jawa Barat Dan Banten Tbk OBN 250,000 30/12/2024 13/01/2025 242,049 519 241,530
BPD Jawa Barat Dan Banten Tbk OBN 250,000 30/12/2024 13/01/2025 242,332 520 241,812
BPD Jawa Timur OBN 250,000 30/12/2024 13/01/2025 230,464 494 229,970
BPD Jawa Timur OBN 250,000 30/12/2024 13/01/2025 230,464 494 229,970
Deutsche Bank, Jakarta OBN 5,000 11/12/2024 08/01/2025 5,078 7 5,071
Deutsche Bank, Jakarta OBN 5,000 18/12/2024 02/01/2025 4,911 - 4,911
Deutsche Bank, Jakarta OBN 5,000 23/12/2024 06/01/2025 4,912 4 4,908
Pan Indonesia Bank Tbk OBN 500,000 17/12/2024 14/01/2025 473,091 1,113 471,978
Standard Chartered Bank, Jkt OBN 5,000 27/12/2024 10/01/2025 4,852 7 4,845
Bank Indonesia OBN 200,000 30/12/2024 06/01/2025 196,305 163 196,142
Bank Indonesia OBN 500,000 31/12/2024 07/01/2025 495,016 495 494,521
HSBC Ltd OBN 321,900 18/12/2024 17/01/2025 326,706 641 326,065
HSBC Ltd OBN 321,900 18/12/2024 17/01/2025 326,706 642 326,064
HSBC Ltd OBN 321,900 23/12/2024 23/01/2025 325,561 642 324,919
HSBC Ltd OBN 160,950 23/12/2024 23/01/2025 162,781 642 162,139
8,226,650 7,985,240 13,317 7,971,923
Halaman - 132 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1343
Page 743
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
14. EFEK-EFEK YANG DIBELI DENGAN JANJI 14. SECURITIES PURCHASED UNDER
DIJUAL KEMBALI (lanjutan) AGREEMENTS TO RESELL (continued)
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreements to resell
pada tanggal 31 Desember 2024 dan 2023 terdiri as of 31 December 2024 and 2023 are as follows:
dari: (lanjutan) (continued)
2023
Pendapatan
Nilai Bunga yang
Jenis Nilai Penjualan Belum Nilai
Sekuritas/ Nominal/ Tanggal Jatuh Kembali/ Direalisasi/ Tercatat/
Type of Nominal Tanggal Dimulai/ Tempo/ Resale Unrealised Carrying
Counterparty Securities Amount Start Date Maturity Date Amount Interest Value
Pihak ketiga/Third parties
Bank Indonesia OBN 3,000,000 29/12/2023 05/01/2024 2,850,197 2,847 2,847,350
Bank Indonesia OBN 2,000,000 29/12/2023 05/01/2024 1,905,534 1,904 1,903,630
Bank Indonesia OBN 1,662,000 29/12/2023 05/01/2024 1,583,499 1,582 1,581,917
Bank Indonesia OBN 1,338,000 29/12/2023 05/01/2024 1,271,188 1,270 1,269,918
Bank Indonesia OBN 1,000,000 29/12/2023 05/01/2024 959,212 1,118 958,094
Bank Indonesia OBN 800,000 28/12/2023 04/01/2024 771,114 898 770,216
Bank Indonesia OBN 800,000 27/12/2023 03/01/2024 766,999 894 766,105
Bank Indonesia OBN 700,000 03/03/2023 01/03/2024 691,222 7,449 683,773
Bank Indonesia OBN 500,000 17/02/2023 16/02/2024 498,290 4,169 494,121
Bank Indonesia OBN 300,000 28/12/2023 04/01/2024 288,369 239 288,130
Bank Indonesia OBN 300,000 27/12/2023 03/01/2024 287,625 192 287,433
Bank Indonesia OBN 250,000 24/02/2023 23/02/2024 249,505 15,830 233,675
PT Bank CIMB Niaga Tbk OBN 200,000 12/10/2023 11/01/2024 197,501 418 197,083
HSBC Ltd OBN 148,372 26/12/2023 25/01/2024 149,034 88 148,946
DBS Bank Ltd OBN 147,965 22/12/2023 05/01/2024 148,272 529 147,743
PT Bank CIMB Niaga Tbk OBN 100,000 12/10/2023 11/01/2024 98,751 209 98,542
Bank Indonesia OBN 100,000 23/06/2023 21/06/2024 102,715 6,243 96,472
Bank Indonesia OBN 100,000 18/08/2023 16/08/2024 102,305 6,227 96,078
Bank Indonesia OBN 100,000 21/07/2023 19/07/2024 101,746 6,193 95,553
Bank Indonesia OBN 100,000 17/02/2023 16/02/2024 99,370 6,305 93,065
Bank Indonesia OBN 50,000 18/08/2023 17/05/2024 50,559 2,340 48,219
Bank Indonesia OBN 50,000 04/08/2023 03/05/2024 50,428 2,334 48,094
Bank Indonesia OBN 50,000 04/08/2023 02/08/2024 50,848 3,095 47,753
Bank Indonesia OBN 50,000 10/02/2023 09/02/2024 50,946 3,232 47,714
Bank Indonesia OBN 50,000 18/08/2023 16/02/2024 49,157 1,518 47,639
Bank Indonesia OBN 50,000 07/07/2023 05/07/2024 50,565 3,073 47,492
Bank Indonesia OBN 50,000 09/06/2023 07/06/2024 49,837 2,984 46,853
Bank Indonesia OBN 50,000 04/08/2023 02/02/2024 48,343 1,499 46,844
Bank Indonesia OBN 50,000 28/04/2023 26/01/2024 49,129 2,308 46,821
Bank Indonesia OBN 50,000 09/06/2023 08/03/2024 48,971 2,233 46,738
Bank Indonesia OBN 50,000 14/07/2023 12/04/2024 48,842 2,260 46,582
Bank Indonesia OBN 50,000 31/03/2023 01/04/2024 49,597 3,077 46,520
Bank Indonesia OBN 50,000 21/07/2023 19/01/2024 47,858 1,487 46,371
Bank Indonesia OBN 50,000 21/07/2023 19/04/2024 48,622 2,251 46,371
Bank Indonesia OBN 50,000 14/07/2023 12/07/2024 49,304 2,997 46,307
Bank Indonesia OBN 30,000 25/10/2023 24/01/2024 29,143 464 28,679
Bank Indonesia OBN 30,000 19/05/2023 17/05/2024 29,839 1,840 27,999
Bank Indonesia OBN 30,000 14/04/2023 12/04/2024 29,825 1,831 27,994
Bank Indonesia OBN 30,000 14/04/2023 12/01/2024 29,340 1,379 27,961
Bank Indonesia OBN 30,000 05/05/2023 03/05/2024 29,749 1,835 27,914
Bank Indonesia OBN 30,000 28/04/2023 26/04/2024 29,693 1,828 27,865
Bank Indonesia OBN 20,000 12/05/2023 10/05/2024 20,003 1,233 18,770
14,596,337 14,063,046 111,702 13,951,344
Kolektabilitas efek-efek dengan janji dijual kembali Collectibility securities purchased under
sesuai dengan peraturan OJK diungkapkan pada agreements to resell in accordance with OJK
Catatan 59i. regulation are disclosed in Note 59i.
Tingkat suku bunga tetap tahunan: Annual fixed interest rates:
Dolar
Amerika Serikat/
Rupiah United States Dollar
% %
Suku bunga kontrak: Contractual interest rate:
2024 6.45 - 6.80 4.37 - 4.57 2024
2023 6.00 - 6.70 5.33 - 5.35 2023
Halaman - 133 - Page
1344 Transforming the Future, Empowering Indonesia
Page 744
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
15. BEBAN DIBAYAR DI MUKA 15. PREPAID EXPENSES
Beban dibayar di muka terdiri dari: Prepaid expenses consist of:
2024 2023
Asuransi 1,559,420 1,806,064 Insurance
Perbaikan dan pemeliharaan 336,954 316,947 Service and maintenance
Sewa dibayar di muka 276,194 330,586 Prepaid rent
Promosi 128,661 64,462 Promotion
Biaya tangguhan 12,590 55,510 Deferred expenses
Lainnya 627,290 169,761 Others
2,941,109 2,743,330
16. INVESTASI PADA ENTITAS ASOSIASI 16. INVESTMENTS IN ASSOCIATE
Otoritas Jasa Keuangan (OJK) Pasar Modal telah The Financial Service Authority (OJK) Capital
menyetujui pernyataan penggabungan usaha Market has approved the statement of merger of
PT BRI Syariah Tbk, PT Bank BNI Syariah dan businesses of PT BRI Syariah Tbk, PT Bank BNI
PT Bank Syariah Mandiri melalui surat No. S- Syariah and PT Bank Syariah Mandiri through
289/D.04/2020 tertanggal 11 Desember 2020 serta letter No. S-289/D.04/2020 dated 11 December
melalui surat OJK Perbankan No. 4/KDK.03/2021 2020 and OJK Perbankan through letter No.
tanggal 27 Januari 2021. Penggabungan usaha 4/KDK.03/2021 dated 27 January 2021. The
tersebut berlaku efektif di tanggal 1 Februari 2021 merger of businesses is effective on 1 February
dan hasil penggabungan usaha akan 2021 and the merger of businesses result will use
menggunakan nama PT Bank Syariah Indonesia name of PT Bank Syariah Indonesia Tbk.
Tbk.
Pada tanggal 19 Desember 2022, PT Bank Syariah On 19 December 2022, PT Bank Syariah Indonesia
Indonesia Tbk (“BSI”) melakukan Penawaran Tbk (“BSI”) undertook a Limited Public Offering
Umum Terbatas dalam rangka penerbitan Hak through the issuance of pre-emptive rights of
Memesan Efek Terlebih Dahulu (HMETD) 4,999,952,795 shares. Group was entitled to buy
sebanyak 4.999.952.795 saham. Grup berhak new 1,242,439,344 shares for Rp1,000 (full
membeli saham baru sebanyak 1.242.439.344 amount) per share. Group increased its capital
saham dengan harga Rp1.000 (nilai penuh) per through the pre-emptive rights to BSI by
lembar saham. Grup menggunakan sebagian 500,000,000 shares with total price of Rp500,000.
HMETD dan meningkatkan penyertaan modal Remaining pre-emptive rights of the Group was
sahamnya terhadap BSI sebanyak 500.000.000 transferred to PT CIMB Sekuritas whereas Group
saham dengan harga Rp500.000. Sisa HMETD gain cash amounted to Rp74,244. Increased
Grup dialihkan ke PT CIMB Sekuritas dimana Grup capital to BSI lead to Group percentage of
mendapatkan kas sebesar Rp74.244. Peningkatan ownership diluted to 23.24% and Group recorded
dalam penyertaan modal terhadap BSI gain from diluted shares of Rp46,794.
menyebabkan persentase kepemilikan terhadap
BSI terdilusi menjadi 23,24% dan Grup
membukukan keuntungan dari saham terdilusi
senilai Rp46.794.
Halaman - 134 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1345
Page 745
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
16. INVESTASI PADA ENTITAS ASOSIASI (lanjutan) 16. INVESTMENT IN ASSOCIATES (continued)
Pada tanggal 31 Desember 2024 dan 2023, entitas As of 31 December 2024 and 2023, the associate
asosiasi yang dimiliki oleh Grup adalah sebagai of the Group was as follow:
berikut:
2024
Persentase
Kepemilikan/
Kegiatan Usaha/ Percentage of Nilai tercatat/
Nama Perusahaan Business Activity Ownership Carrying Value Company Name
PT Bank Syariah Indonesia Tbk Perbankan/Banking 23.24% 12,748,127 PT Bank Syariah Indonesia Tbk
2023
Persentase
Kepemilikan/
Kegiatan Usaha/ Percentage of Nilai tercatat/
Nama Perusahaan Business Activity Ownership Carrying Value Company Name
PT Bank Syariah Indonesia Tbk Perbankan/Banking 23.24% 11,283,466 PT Bank Syariah Indonesia Tbk
Berikut ini adalah ringkasan informasi keuangan The following table is the summarised financial
PT Bank Syariah Indonesia Tbk yang digunakan information for PT Bank Syariah Indonesia Tbk
untuk pencatatan metode ekuitas pada tanggal used for equity method accounting as of
31 Desember 2024 dan 2023, dan untuk tahun 31 December 2024 and 2023, and for the years
yang berakhir pada tanggal-tanggal tersebut, yang then ended, which are accounted for using the
dicatat dengan menggunakan metode ekuitas. equity method.
2024 2023
Aset 408,613,432 353,624,125 Assets
Liabilitas 363,571,858 314,885,003 Liabilities
Aset bersih 45,041,574 38,739,122 Net assets
2024 2023
Pendapatan 30,854,683 22,251,743 Revenue
Laba bersih periode berjalan 7,005,888 5,703,743 Net income for the period ended
Penghasilan komprehensif lain Other comprehensive income
setelah pajak 152,124 34,189 after tax
Jumlah penghasilan komprehensif Total comprehensive income
tahun berjalan 7,158,012 5,737,932 for the year
Jumlah bagian Grup atas penghasilan Total Group’s share of comprehensive income and
komprehensif dan jumlah tercatat pada entitas carrying value of associates are as follows:
asosiasi adalah sebagai berikut:
2024 2023
Saldo awal 11,283,466 10,048,975 Beginning balance
Bagian atas laba bersih 1,628,136 1,325,550 Share of net income
Bagian atas laba komprehensif lain 35,354 7,946 Share of other comprehensive gain
Jumlah bagian atas penghasilan
komprehensif 1,663,490 1,333,496 Total share of comprehensive income
Dividen yang diterima (198,829) (99,005) Dividend received
Jumlah tercatat 12,748,127 11,283,466 Carrying value
Halaman - 135 - Page
1346 Transforming the Future, Empowering Indonesia
Page 746
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
16. INVESTASI PADA ENTITAS ASOSIASI (lanjutan) 16. INVESTMENT IN ASSOCIATES (continued)
Rekonsiliasi atas ringkasan informasi keuangan Reconciliation of the summarised financial
yang disajikan terhadap nilai buku dari kepentingan information presented to the carrying amount of its
entitas asosiasi adalah sebagai berikut: interest in associate is as follows:
2024 2023
Saldo awal tahun 38,739,122 33,505,610 Beginning balance of the year
Laba bersih periode berjalan 7,005,888 5,703,743 Net income for the year
Penghasilan komprehensif lain Other comprehensive income
setelah pajak 152,124 34,189 after tax
Pembayaran dividen (855,560) (426,019) Dividend payment
Lain-lain - (78,401) Others
45,041,574 38,739,122
Persentase kepemilikan efektif 23.24% 23.24% Percentage of effective ownership
10,485,856 9,021,195
Goodwill 2,262,271 2,262,271 Goodwill
Nilai tercatat 12,748,127 11,283,466 Carrying value
Pada tanggal 31 Desember 2024, nilai wajar As at 31 December 2024, the fair value of the
kepemilikan saham Grup pada PT Bank Syariah Group’s interest in PT Bank Syariah Indonesia,
Indonesia Tbk, perusahaan yang terdaftar pada which is listed on the IDX, was Rp29,266,229 (31
BEI, adalah Rp29.266.229 (31 Desember 2023: December 2023: Rp18,653,201) using the closing
Rp18.653.201) menggunakan harga penutupan price on 30 December 2024.
tanggal 30 Desember 2024.
17. PENYERTAAN SAHAM - BERSIH 17. EQUITY INVESTMENTS - NET
Penyertaan jangka panjang Long-term equity investments
Nilai Wajar/
Fair Value
2024 2023
Klasifikasi nilai wajar melalui Classified as fair value through
penghasilan komprehensif lain 637,280 563,700 other comprehensive income
Penyertaan jangka panjang berdasarkan The classification of long-term equity investments
kolektibilitas sesuai Peraturan OJK diungkapkan based on Financial Service Authority Rule
pada Catatan 59j. collectibility are disclosed in Note 59j.
Grup mengklasifikasikan investasi berikut pada The Group designated certain investment as at fair
nilai wajar melalui penghasilan komprehensif lain. value through comprehensive income (FVOCI).
Klasifikasi pada nilai wajar melalui penghasilan The FVOCI designation was made because the
komprehensif lain dibuat dengan pertimbangan investments are expected to be held for the long-
investasi akan dimiliki dalam jangka panjang untuk term strategic purposes.
kepentingan strategis.
Halaman - 136 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1347
Page 747
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
17. PENYERTAAN SAHAM - BERSIH (lanjutan) 17. EQUITY INVESTMENTS - NET (continued)
Penyertaan saham terdiri dari: Equity investment consist of:
2024 2023 2024 2023
Persentase Persentase Biaya Biaya
Kepemilikan/ Kepemilikan/ perolehan/ perolehan/
Percentage Percentage Acquisition Nilai wajar/ Acquisition Nilai wajar/
Nama Perusahaan/Company Name of Ownership of Ownership cost Fair value cost Fair value
Nilai wajar melalui penghasilan
komprehensif lain/fair value through
other comprehensive income
PT Fintek Karya Nusantara 9.82% 9.82% 200,000 369,614 200,000 377,547
PT Bank Mizuho Indonesia 1.00% 1.00% 75,375 75,375 75,375 75,375
PT Bank BTPN Tbk 0.11% 0.15% 19,250 26,896 19,250 31,579
PT Penyelesaian Transaksi Elektronik
Nasional (PTEN) 17.50% 17.50% 3,500 71,019 3,500 23,288
PT Kustodian Sentral Efek Indonesia 2.50% 2.50% 7,500 7,500 7,500 7,500
PT Pemeringkat Efek Indonesia 0.14% 0.14% 158 158 158 158
PT Bursa Efek Indonesia 1.20% 1.20% 7,500 7,500 7,500 7,500
PT Kliring Penjaminan Efek Indonesia 1.11% 1.11% 20,000 20,000 - -
Lain-lain/Others 0.03% 0.03% 14,434 14,434 9,236 9,236
347,717 592,496 322,519 532,183
Nilai wajar melalui laba rugi/
fair value through profit or loss
Lain-lain/Others 1.35%-20.00% 2.50% 40,392 44,784 31,517 31,517
388,109 637,280 354,036 563,700
18. ASET LAIN-LAIN - BERSIH 18. OTHER ASSETS - NET
Aset lain-lain - bersih terdiri dari: Other assets - net consist of:
2024 2023
Piutang bunga 4,764,476 4,331,026 Interest receivables
Piutang lain-lain setelah
dikurangi cadangan kerugian Other receivables, net of
penurunan nilai sebesar Rp1.031.857 allowance for impairment losses of
pada tanggal 31 Desember 2024 Rp1,031,857 as of 31 December
dan Rp656.600 pada tanggal 2024 and Rp 656,600 as of
31 Desember 2023 2,515,071 2,679,406 31 December 2023
Piutang terkait transaksi ATM dan Receivables from transactions
kartu kredit 1,579,054 3,662,144 related to ATM and credit card
Agunan yang diambil alih setelah
dikurangi cadangan kerugian Foreclosed collaterals, net of
penurunan nilai sebesar Rp772.964 allowance for impairment losses of
pada tanggal 31 Desember 2024 Rp772,964 as of 31 December 2024
dan Rp788.713 pada tanggal and Rp788,713 as of
31 Desember 2023 914,825 897,057 31 December 2023
Term Deposit Valas Devisa Hasil Foreign Exchange Term Deposit
Ekspor 909,368 2,540,505 from Export Activities
Persediaan kantor 446,588 228,388 Office supplies
Receivables from customers -
Piutang nasabah - Entitas Anak 307,236 371,927 Subsidiary
Beban komisi ditangguhkan 51,111 53,845 Deferred commission expenses
Lain-lain setelah dikurangi cadangan Others, net of allowance for
kerugian penurunan nilai sebesar impairment losses of
Rp27.758 pada tanggal Rp27,758 as of
31 Desember 2024 dan 31 December 2024
Rp27.408 pada tanggal and Rp27,408 as of
31 Desember 2023 2,619,338 2,207,899 31 December 2023
14,107,067 16,972,197
Halaman - 137 - Page
1348 Transforming the Future, Empowering Indonesia
Page 748
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
18. ASET LAIN-LAIN - BERSIH (lanjutan) 18. OTHER ASSETS - NET (continued)
Pada tanggal 31 Desember 2024, piutang bunga As of 31 December 2024, interest receivables are
sebagian besar merupakan bunga yang berasal mostly comprised of interest from loans and
dari pinjaman yang diberikan dan Obligasi Government Bonds amounting to Rp2,258,031 and
Pemerintah masing-masing sebesar Rp2.258.031 Rp1,884,514, respectively (31 December 2023:
dan Rp1.884.514 (31 Desember 2023: Rp1,885,321 and Rp1,798,596).
Rp1.885.321 dan Rp1.798.596).
Piutang lain-lain sebagian besar merupakan imbal Other receivables mostly comprised of guarantee
jasa penjaminan, piutang kepada pemerintah dan fee, governments receivables and receivables
piutang transaksi penjaminan emisi efek. from underwriting activities.
BNI telah melakukan upaya penyelesaian atas BNI has made efforts to settle foreclosed
agunan yang diambil alih dengan melakukan upaya collaterals by making an attempt to sell in the form
penjualan dalam bentuk lelang atau of an auction or take over of collateral by investors
pengambilalihan agunan oleh investor atas agunan on foreclosed collaterals.
yang diambil alih.
Properti terbengkalai termasuk di dalam pos “Lain- Abandoned properties are included in “Others”
lain” sebesar Rp2.279 setelah dikurangi cadangan amounting to Rp2,279, net of allowance for
kerugian penurunan nilai sebesar Rp27.715 dan impairment losses of Rp27,715, and accumulated
akumulasi penyusutan properti terbengkalai depreciation of Rp1,995, as of 31 December 2024
sebesar Rp1.995 pada tanggal 31 Desember 2024 and amounting to Rp2,734, net of allowance for
dan sebesar Rp2.734 setelah dikurangi cadangan impairment losses of Rp27,260, and accumulated
kerugian penurunan nilai sebesar Rp27.260 dan depreciation of Rp1,995, as of 31 December 2023.
akumulasi penyusutan properti terbengkalai
sebesar Rp1.995 pada tanggal 31 Desember 2023.
BNI telah melakukan upaya penyelesaian atas BNI has made efforts to resolve abandoned
properti terbengkalai dalam bentuk pemanfaatan properties by utilising them for the Bank's
untuk kegiatan operasional Bank (kantor, outlet, operational activities (offices, outlets, gallery,
galeri, rumah dinas dan gudang kearsipan). official houses and warehouse).
Term Deposit Valas Devisa Hasil Ekspor Term Deposits of Foreign Exchange from Export
merupakan suatu instrumen dimana dana devisa Proceeds is an instrument where foreign exchange
hasil ekspor dari rekening khusus eksportir from export proceeds from exporters’ special
ditempatkan pada Bank Indonesia melalui rekening account are placed in Bank Indonesia through
Bank sesuai mekanisme pasar. Bank’s accounts in accordance with market
mechanisms.
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan nilai yang dibentuk atas aset- impairment losses on the respective assets
aset yang disebutkan di atas telah memadai. outlined above is adequate.
Halaman - 138 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1349
Page 749
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
19. ASET TETAP DAN ASET HAK-GUNA 19. FIXED ASSETS AND RIGHT-OF-USE OF
ASSETS
2024
Saldo awal/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ Saldo akhir/
balance Additions Disposals Reclassification Revaluation Ending balance
Aset kepemilikan langsung: Direct ownership assets:
Tanah 16,364,369 51,946 (32,965) - 785,488 17,168,838 Land
Bangunan 9,245,305 726,526 (676,277) 80,497 593,454 9,969,505 Buildings
Perlengkapan kantor dan Office equipment and
kendaraan bermotor 15,186,865 1,043,181 (403,650) 473,472 - 16,299,868 motor vehicles
Aset dalam Construction
penyelesaian 1,239,297 1,832,400 (250,389) (553,969) - 2,267,339 in progress
42,035,836 3,654,053 (1,363,281) - 1,378,942 45,705,550
Aset sewa pembiayaan: Leased assets:
Aset hak-guna 2,652,014 1,168,843 (710,464) - - 3,110,393 Right-of-use of assets
44,687,850 4,822,896 (2,073,745) - 1,378,942 48,815,943
Akumulasi Accumulated
Penyusutan: depreciation:
Bangunan 3,365,881 579,741 (78,951) - 9,891 3,876,562 Buildings
Perlengkapan kantor dan Office equipment and
kendaraan bermotor 12,317,256 1,092,531 (235,074) - - 13,174,713 motor vehicles
15,683,137 1,672,272 (314,025) - 9,891 17,051,275
Aset sewa pembiayaan: Leased assets:
Aset hak-guna 1,239,857 734,629 (618,054) - - 1,356,432 Right-of-use of assets
16,922,994 2,406,901 (932,079) - 9,891 18,407,707
Nilai buku bersih 27,764,856 30,408,236 Net book value
2023
Saldo awal/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ Saldo akhir/
balance Additions Disposals Reclassification Revaluation*) Ending balance
Aset kepemilikan langsung: Direct ownership assets:
Tanah 16,023,337 215,683 (3,282) 119,116 9,515 16,364,369 Land
Bangunan 8,723,683 318,036 (11,688) 214,792 482 9,245,305 Buildings
Perlengkapan kantor dan Office equipment and
kendaraan bermotor 13,958,270 1,104,159 (198,916) 323,352 - 15,186,865 motor vehicles
Aset dalam Construction
penyelesaian 707,409 1,192,915 (3,767) (657,260) - 1,239,297 in progress
39,412,699 2,830,793 (217,653) - 9,997 42,035,836
Aset sewa pembiayaan: Leased assets:
Aset hak-guna 2,342,759 705,655 (396,400) - - 2,652,014 Right-of-use of assets
41,755,458 3,536,448 (614,053) - 9,997 44,687,850
Akumulasi Accumulated
penyusutan: depreciation:
Bangunan 2,813,741 559,294 (7,154) - - 3,365,881 Buildings
Perlengkapan kantor dan Office equipment and
kendaraan bermotor 11,345,144 1,159,922 (187,810) - - 12,317,256 motor vehicles
14,158,885 1,719,216 (194,964) - - 15,683,137
Aset sewa pembiayaan: Leased assets:
Aset hak-guna 1,047,680 585,308 (393,131) - - 1,239,857 Right-of-use of assets
15,206,565 2,304,524 (588,095) - - 16,922,994
Nilai buku bersih 26,548,893 27,764,856 Net book value
*) Nilai revaluasi aset tetap merupakan hasil penilaian The revaluation value of fixed assets is the result of *)
kembali aset tetap Entitas Anak. re-appraisal of the Subsidiary fixed assets
Pada tanggal 31 Desember 2024 dan 2023, Grup As of 31 December 2024 and 2023, the Group
melakukan peninjauan kembali atas masa manfaat, performed a review on useful life, depreciation
metode penyusutan, dan nilai residu aset tetap dan method, and residual value of fixed assets and
menyimpulkan bahwa tidak terdapat perubahan concluded that there was no change in those
atas metode dan asumsi tersebut. methodology and assumptions.
Beban penyusutan untuk tahun yang berakhir pada Depreciation expense for the years ended
tanggal 31 Desember 2024 dan 2023 masing- 31 December 2024 and 2023 amounted to
masing sebesar Rp1.682.163 dan Rp1.719.216 Rp1,682,163 and Rp1,719,216 are recorded on
dicatat pada beban umum dan administrasi pada general and administrative expense in the
laporan laba rugi. statement of profit or loss.
Aset tetap yang telah terdepresiasi penuh namun The fixed assets that have been fully depreciated
masih digunakan oleh Grup sebesar Rp10.439.599 but still in use by the Group amounted to
dan Rp9.616.323 masing-masing pada tanggal Rp10,439,599 and Rp9,616,323 as of
31 Desember 2024 dan 2023, antara lain berupa 31 December 2024 and 2023, respectively,
perlengkapan kantor dan kendaraan bermotor. including, among others, office equipment and
motor vehicles.
Halaman - 139 - Page
1350 Transforming the Future, Empowering Indonesia
Page 750
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
19. ASET TETAP DAN ASET HAK-GUNA (lanjutan) 19. FIXED ASSETS AND RIGHT-OF-USE OF
ASSETS (continued)
Manajemen berkeyakinan bahwa tidak terdapat Management believes that there is no impairment
penurunan nilai aset tetap yang dimiliki Grup in the value of fixed assets owned by the Group
selama tahun berjalan karena manajemen during the year because management believes that
berpendapat bahwa nilai tercatat aset tetap tidak the carrying amounts of fixed assets do not exceed
melebihi estimasi nilai yang dapat diperoleh the estimated recoverable amount.
kembali.
Aset tetap Bank pada tanggal 31 Desember 2024 As of 31 December 2024, the fixed assets of the
diasuransikan terhadap risiko kebakaran dan Bank were insured against risk of fire and theft with
pencurian dengan nilai pertanggungan sebesar sum insured amounting to Rp17,308,556 (31
Rp17.308.556 (31 Desember 2023: Rp18.714.609). December 2023: Rp18,714,609). Management
Manajemen berpendapat bahwa nilai believes that the sum insured is adequate to cover
pertanggungan tersebut cukup untuk menutupi possible losses on the assets insured.
kemungkinan kerugian atas aset tersebut.
Aset dalam penyelesaian pada tanggal Construction in progress as of 31 December 2024
31 Desember 2024 dan 2023 adalah sebagai and 2023 are as follows:
berikut:
2024 2023
Tanah 337 - Land
Bangunan 1,336,241 450,350 Buildings
Peralatan kantor 930,761 788,947 Office equipment
2,267,339 1,239,297
Estimasi persentase tingkat penyelesaian aset The estimated percentage of completion of
dalam penyelesaian pada tanggal 31 Desember construction in progress as of 31 December 2024
2024 adalah berkisar antara 21% - 84% dan is between 21% - 84% and 31 December 2023:
31 Desember 2023: 89% - 97%. Aset dalam 89% - 97%. Those construction in progress as of
penyelesaian pada tanggal 31 Desember 2024 dan 31 December 2024 and 2023 are estimated to be
2023 tersebut diperkirakan akan selesai masing- completed in 2026 and 2024, respectively.
masing pada tahun 2026 dan 2024.
Tidak ada aset tetap yang dijaminkan. There were no fixed assets pledged as collateral.
Berdasarkan keputusan Ketua Badan Pengawas Based on Decision of Chairman of Bapepam and
Pasar Modal Dan Lembaga Keuangan LK No. KEP-347/BL/2012 dated 25 June 2012,
No. KEP-347/BL/2012 tanggal 25 Juni 2012 about the presentation and disclosure in financial
tentang Penyajian dan Pengungkapan Laporan report of issuer or a public company in point 27.e,
Keuangan Emiten atau Perusahaan Publik butir by considering the book value of fixed assets (land
27.e, dengan mempertimbangkan nilai buku aset and buildings) that on which revaluation has been
tetap (tanah dan bangunan) yang telah dilakukan conducted in 2015, 2018 and 2021, therefore in
revaluasi pada tahun 2015, 2018 dan 2021, maka 2024, the Group assigned registered independent
pada tahun 2024 Grup telah menugaskan appraisers to appraise (revaluate) its fixed assets
perusahaan jasa penilai terdaftar untuk (land and buildings). The Group has revalued the
melaksanakan penilaian (revaluasi) aset tetap value of that land and buildings not for tax purpose
(tanah dan bangunan). Grup melakukan penilaian rather for the compliance of the aforementioned
kembali atas tanah dan bangunan tersebut bukan Bapepam and LK regulation.
untuk tujuan perpajakan tetapi hanya untuk
pemenuhan ketentuan Bapepam dan LK tersebut.
Penilaian atas tanah dan bangunan dilakukan oleh The valuations of land and buildings are performed
penilai independen eksternal sebagai berikut: by the following external independent appraisers:
a) KJPP Toha Okky Heru & Rekan a) KJPP Toha Okky Heru & Rekan
b) KJPP Rengganis Hamid & Rekan b) KJPP Rengganis Hamid & Rekan
c) KJPP Toto Suharto & Rekan c) KJPP Toto Suharto & Rekan
d) KJPP Abdullah Fitriantoro & Rekan d) KJPP Abdullah Fitriantoro & Rekan
Halaman - 140 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1351
Page 751
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
19. ASET TETAP DAN ASET HAK-GUNA (lanjutan) 19. FIXED ASSETS AND RIGHT-OF-USE OF
ASSETS (continued)
Penilaian dilakukan berdasarkan Standar Penilaian Valuations are performed based on Indonesian
Indonesia, ditentukan berdasarkan transaksi pasar Valuation Standards, determined based on
terkini dan dilakukan dengan ketentuan - ketentuan reference to recent market transactions done on
yang lazim. Metode penilaian yang dipakai adalah arm’s length terms and appropriate requirements.
metode data pasar, metode biaya dan metode The valuation methods used are market value
pendapatan. Elemen-elemen yang digunakan approach, cost approach and income approach.
dalam perbandingan data untuk menentukan nilai Elements used in data comparison to determine
wajar aset antara lain: fair value of assets, among others are as follows:
a) Jenis dan hak yang melekat pada properti a) Types and rights attached to the property
b) Kondisi pasar b) Market condition
c) Lokasi c) Location
d) Karakteristik fisik d) Physical characteristics
e) Karakteristik dalam menghasilkan pendapatan e) Income producing characteristics
f) Karakteristik tanah f) Land characteristics
Informasi mengenai penilaian kembali aset tetap Information on revaluation of land and buildings of
pada tanggal 31 Desember 2024 untuk kelompok the Group on 31 December 2024 located in
aset tanah dan bangunan Grup di Indonesia dan Indonesia and overseas are as follows:
luar negeri adalah sebagai berikut:
Nilai Buku sebelum Nilai Buku Setelah
Revaluasi/ Revaluasi/ Keuntungan
Carrying Amount Carrying Amount after Revaluasi bersih/
Before Revaluation Revaluation Net gain revaluation
Tanah 16,206,563 16,992,051 785,488 Land
Bangunan 5,081,867 5,675,321 593,454 Buildings
Jumlah 21,288,430 22,667,372 1,378,942 Total
Penilaian kembali yang dilakukan atas tanah The revaluation of land resulted in an increase in
menghasilkan jumlah kenaikan nilai tercatat the carrying amount of land amounting to
sebesar Rp785.488 yang terdiri dari kenaikan nilai Rp785,488 which consists of the increase in the
tanah yang dicatat sebagai “Penghasilan carrying amount of land recognised as “Other
Komprehensif Lain” sebesar Rp785.730 dan Comprehensive Income” amounting to Rp785,730
penurunan nilai tanah yang diakui sebagai beban and a decrease in carrying amount of land
pada laba rugi tahun 2024 sebesar Rp242. recognised in 2024 expenses in the profit/loss
amounting to Rp242.
Kenaikan nilai tercatat yang timbul dari revaluasi Increase in carrying amount of buildings from the
bangunan dicatat sebesar Rp593.454. Kenaikan ini revaluation of building is recorded at Rp593,454.
terdiri dari kenaikan nilai bangunan yang dicatat The increase consists of the increase in the
sebagai “Penghasilan Komprehensif Lain” sebesar carrying amount of buildings recognised in “Other
Rp589.920 dan yang diakui sebagai pendapatan Comprehensive Income” amounting to Rp589,920
pada laba rugi tahun 2024 sebesar Rp3.534. and recognised in 2024 income in the profit/loss
amounting to Rp3,534.
Secara total kenaikan nilai tercatat yang timbul dari In total, the increase in the carrying amount from
revaluasi tanah dan bangunan dicatat sebagai revaluation of land and buildings is recognised in
“Penghasilan Komprehensif Lain” adalah sebesar “Other Comprehensive Income” amounting to
Rp1.375.650. Kenaikan nilai tercatat yang timbul Rp1,375,650. The increase of carrying amount
dari revaluasi dicatat sebagai pendapatan pada from revaluation results recognised in 2024 income
tahun 2024 adalah sebesar Rp3.292. amounting to Rp3,292.
Halaman - 141 - Page
1352 Transforming the Future, Empowering Indonesia
Page 752
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
19. ASET TETAP DAN ASET HAK-GUNA (lanjutan) 19. FIXED ASSETS AND RIGHT-OF-USE OF
ASSETS (continued)
Jika tanah dan bangunan dicatat sebesar harga If land and buildings were recorded using historical
perolehan, maka dicatat dalam jumlah sebagai cost basis, the amount would be as follows:
berikut:
2024 2023
Tanah 1,772,751 1,773,261 Land
Bangunan Buildings
Harga perolehan 2,984,245 2,972,139 Cost
Akumulasi penyusutan (2,882,207) (2,859,396) Accumulated depreciation
Nilai buku bangunan 102,038 112,743 Net book amount
Jumlah nilai buku bersih 1,874,789 1,886,004 Total net book value
Perubahan cadangan revaluasi aset bersih setelah The movements in the asset revaluation reserve
pajak adalah sebagai berikut: net of tax are as follows:
Cadangan revaluasi aset,
bersih setelah pajak/
Asset revaluation
reserve, net of tax
Saldo per 31 Desember 2023 15,447,829 Balance as of 31 December 2023
Realisasi surplus revaluasi akibat dampak Revaluation surplus realization due to
kehilangan pengendalian 1,263,566 impact of loss of control
Saldo per 31 Desember 2024 16,711,395 Balance as of 31 December 2024
Cadangan revaluasi aset,
bersih setelah pajak/
Asset revaluation
reserve, net of tax
Saldo per 31 Desember 2022 15,441,439 Balance as of 31 December 2022
Realisasi surplus revaluasi akibat dampak Revaluation surplus realization due to
kehilangan pengendalian 6,390 impact of loss of control
Saldo per 31 Desember 2023 15,447,829 Balance as of 31 December 2023
Pada tanggal 31 Desember 2024 dan 2023, selain As of 31 December 2024 and 2023, there is no
tanah dan bangunan, tidak terdapat perbedaan significant difference between the fair value and
yang signifikan antara nilai wajar aset tetap dengan carrying value of fixed assets other than land and
nilai tercatatnya. buildings.
Halaman - 142 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1353
Page 753
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
19. ASET TETAP DAN ASET HAK-GUNA (lanjutan) 19. FIXED ASSETS AND RIGHT-OF-USE OF
ASSETS (continued)
Perhitungan keuntungan/(kerugian) penjualan dan Calculation of gain/(loss) on sale and write-off of
penghapusan aset tetap sebagai berikut: fixed assets as follows:
2024 2023
Harga perolehan 157,689 30,670 Acquisition cost
Akumulasi penyusutan (142,176) (25,967) Accumulated depreciation
Nilai buku aset tetap
yang dijual dan dihapus 15,513 4,703 Book value of disposed fixed assets
Hasil penjualan dan
penghapusan aset tetap 26,713 13,119 Proceeds from disposal of fixed assets
Keuntungan dari penjualan Gain on sale
dan penghapusan aset tetap 11,200 8,416 and write-off of fixed assets
Aset hak-guna pada 31 Desember 2024 dan 2023 Right-of-use of assets as of 31 December 2024
adalah sebagai berikut: and 2023 as follows:
2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Disposals Reclassification balance
Biaya perolehan Cost
Tanah dan bangunan 2,585,309 703,770 (609,772) - 2,679,307 Land and buildings
Perlengkapan kantor dan Office equipment
kendaraan bermotor 66,705 465,073 (100,692) - 431,086 and motor vehicles
2,652,014 1,168,843 (710,464) - 3,110,393
Akumulasi penyusutan Accumulated depreciation
Tanah dan bangunan 1,188,905 650,647 (557,343) - 1,282,209 Land and buildings
Perlengkapan kantor dan Office equipment
kendaraan bermotor 50,952 83,982 (60,711) - 74,223 and motor vehicles
1,239,857 734,629 (618,054) - 1,356,432
Nilai buku bersih 1,412,157 1,753,961 Net book value
2023
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Disposals Reclassification balance
Biaya perolehan Cost
Tanah dan bangunan 2,268,006 691,141 (373,838) - 2,585,309 Land and buildings
Perlengkapan kantor dan Office equipment
kendaraan bermotor 74,753 14,514 (22,562) - 66,705 and motor vehicles
2,342,759 705,655 (396,400) - 2,652,014
Akumulasi penyusutan Accumulated depreciation
Tanah dan bangunan 1,011,761 551,497 (374,353) - 1,188,905 Land and buildings
Perlengkapan kantor dan Office equipment
kendaraan bermotor 35,919 33,811 (18,778) - 50,952 and motor vehicles
1,047,680 585,308 (393,131) - 1,239,857
Nilai buku bersih 1,295,079 1,412,157 Net book value
Grup menyewa beberapa aset termasuk rumah The Group has rented a number of assets which
dinas, gedung kantor, ruang ATM, kendaraan dan include official houses, offices, ATM space, vehicle
lain-lain. Rata-rata masa sewa adalah 5 (lima) and others. The average of lease term is 5 (five)
tahun. years.
Halaman - 143 - Page
1354 Transforming the Future, Empowering Indonesia
Page 754
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
19. ASET TETAP DAN ASET HAK-GUNA (lanjutan) 19. FIXED ASSETS AND RIGHT-OF-USE OF
ASSETS (continued)
Jumlah pengeluaran kas untuk sewa selama tahun The total cash outflow for leases for the year ended
yang berakhir pada 31 Desember 2024 adalah 31 December 2024 is amounting to Rp870,149 (31
Rp870.149 (31 Desember 2023: Rp240.769). December 2023: Rp240,769).
Beban penyusutan untuk tahun yang berakhir pada Depreciation expense for the year ended
tanggal 31 Desember 2024 dan 2023 masing- 31 December 2024 and 2023 amounted to
masing sebesar Rp734.629 dan Rp585.308 dicatat Rp734,629 and Rp585,308 are recorded on
pada beban umum dan administrasi pada laporan general and administrative expense in the
laba rugi. statement of profit or loss.
20. ASET TAKBERWUJUD 20. INTANGIBLE ASSETS
Aset takberwujud terdiri dari: Intangible assets consist of the following:
2024 2023
Goodwill 727,786 727,786 Goodwill
Hubungan pelanggan 15,528 16,637 Customer relationships
743,314 744,423
Pada bulan Mei 2022, Grup telah mengakuisisi PT In May 2022, the Group acquired PT Bank Hibank
Bank Hibank Indonesia. Atas transaksi ini, Grup Indonesia. As a result of this acquisition, the Group
memperoleh goodwill dan aset takberwujud recognised goodwill and certain intangible assets,
tertentu berupa kontrak hubungan pelanggan dan such as contractual customer relationships and
merek dagang. trademarks.
Penurunan nilai atas goodwill Impairment of goodwill
Pengujian penurunan nilai atas goodwill yang Goodwill are tested for impairment annually (as at
dilakukan setiap tahun (pada tanggal 31 31 December) and when circumstances indicate
Desember) dan ketika terdapat suatu indikasi that the carrying value may be impaired.
bahwa nilai tercatatnya mengalami penurunan nilai.
Nilai terpulihkan ditentukan berdasarkan The recoverable amount was determined based on
perhitungan nilai wajar dikurangi biaya yang fair value less cost of disposal calculations that
menggunakan metode Discounted Cash Flow 5 uses the 5 years Discounted Cash Flow method.
tahun. Grup menentukan unit penghasil kas The Group determine the cash generating unit
(“UPK”) sejalan dengan Bank Hibank sebagai UPK (“CGU”) aligned with the Bank Hibank as a
sendiri. Nilai tersebut dikategorikan berada dalam separate CGU. The value is within the category of
kategori pengukuran nilai wajar level 3. fair value measurement level 3.
Asumsi kunci yang digunakan dalam perhitungan Certain key assumptions used in the fair value less
nilai wajar dikurangi biaya untuk menjual pada cost of disposal calculation at 31 December 2024
tanggal 31 Desember 2024 dan 2023 adalah and 2023 are as follows
sebagai berikut:
2024 2023
Tingkat pertumbuhan 4.95% 4.94% Growth rate
Tingkat diskonto (WACC) 9.97% 9.80% Discount rate (WACC)
Tidak ada penurunan nilai goodwill yang No impairment of the goodwill was identified.
diidentifikasi.
Halaman - 144 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1355
Page 755
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
21. LIABILITAS SEGERA 21. OBLIGATIONS DUE IMMEDIATELY
2024 2023
Rupiah Rupiah
Kewajiban sebagai issuer bank (ATM) 1,205,173 2,991,170 Obligation as issuer bank
Simpanan sementara yang Temporary deposit transactions
belum diselesaikan 1,147,547 788,753 not yet settled
Setoran pajak sebagai Tax collection received by BNI as
bank persepsi 421,350 334,092 collecting bank
Kerjasama pihak ketiga 294,763 306,886 Third party agreements
Dana trust 264,505 26,578 Fund deposits for trust
Dana setoran smartpay 222,426 224,059 Fund deposits for smartpay
Dana setoran cek 54,964 58,307 Fund deposits for cheques
Kiriman uang 47,774 135,863 Money transfers
Lainnya 529,897 113,447 Others
4,188,399 4,979,155
Mata uang asing Foreign currencies
Dana trust 981,005 138,534 Fund deposits for trust
Simpanan sementara yang Temporary deposit transactions
belum diselesaikan 198,926 14,424 not yet settled
Setoran pajak sebagai Tax collection received by BNI as
bank persepsi 79,194 77,146 collecting Bank
Kiriman uang 59,205 33,682 Money transfers
Kerjasama pihak ketiga 4,598 50,634 Third party agreements
Lainnya 3,393 1,377 Others
1,326,321 315,797
5,514,720 5,294,952
22. SIMPANAN NASABAH 22. DEPOSITS FROM CUSTOMERS
Informasi mengenai simpanan berdasarkan pihak Information with respect to transactions with related
yang berelasi diungkapkan pada Catatan 45k. parties are disclosed in Note 45k.
a. Berdasarkan jenis dan mata uang a. By type and currency
2024 2023
Rupiah Rupiah
Tabungan 247,370,321 222,512,910 Savings accounts
Deposito berjangka 201,908,287 208,275,592 Time deposits
Giro 192,230,190 203,157,259 Current accounts
641,508,798 633,945,761
Mata uang asing Foreign currencies
Giro 113,503,338 142,338,909 Current accounts
Deposito berjangka 40,324,680 24,389,388 Time deposits
Tabungan 10,174,032 9,468,525 Savings accounts
Negotiable Certificate of Deposits - 587,760 Negotiable Certificate of Deposits
164,002,050 176,784,582
805,510,848 810,730,343
Halaman - 145 - Page
1356 Transforming the Future, Empowering Indonesia
Page 756
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
22. SIMPANAN NASABAH (lanjutan) 22. DEPOSITS FROM CUSTOMERS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Perincian simpanan nasabah berdasarkan Deposits from customers based on currencies
mata uang adalah sebagai berikut: are as follows:
2024 2023
Rupiah 641,508,798 633,945,761 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 151,199,658 165,780,761 United States Dollar
Yen Jepang 6,810,333 7,554,960 Japanese Yen
Dolar Singapura 2,464,309 752,273 Singapore Dollar
Yuan China 2,202,929 1,839,058 Chinese Yuan
Euro Eropa 1,162,954 721,360 European Euro
Dolar Australia 72,228 47,156 Australian Dollar
Dolar Hong Kong 43,879 50,901 Hong Kong Dollar
Pound Sterling Inggris 32,638 28,218 Great Britain Pound Sterling
Franc Swiss 6,948 4,560 Swiss Franc
Won Korea Selatan 2,174 2,253 South Korean Won
Lain-lain 4,000 3,082 Others
164,002,050 176,784,582
805,510,848 810,730,343
Berdasarkan Undang-Undang No. 24 tanggal Based on Law No. 24 dated 22 September
22 September 2004 yang berlaku efektif sejak 2004, effective on 22 September 2005, which
tanggal 22 September 2005, sebagaimana was amended by the Government Regulation
diubah dengan Peraturan Pemerintah No. 3 dated 13 October 2008, the Indonesia
Pengganti Undang-Undang Republik Deposit Insurance Corporation (LPS) was
Indonesia No. 3 tanggal 13 Oktober 2008, formed to guarantee certain liabilities of
Lembaga Penjaminan Simpanan (LPS) commercial banks under the applicable
dibentuk untuk menjamin liabilitas tertentu guarantee program, which the amount of
bank-bank umum berdasarkan program guarantee can be amended if the situation
penjaminan yang berlaku, yang besaran nilai complies with the valid particular criteria.
jaminannya dapat berubah jika memenuhi
kriteria tertentu yang berlaku.
Berdasarkan Peraturan Pemerintah Republik Based on Government Regulation No. 66 Year
Indonesia No. 66 Tahun 2008 tanggal 2008 dated 13 October 2008 regarding The
13 Oktober 2008 mengenai Besarnya Nilai Amount of Deposit Guaranteed by Indonesia
Simpanan yang dijamin Lembaga Penjaminan Deposit Insurance Corporation, the amount of
Simpanan, jumlah simpanan yang dijamin LPS deposits covered by LPS is up to Rp2,000 per
adalah simpanan sampai dengan Rp2.000 depositor per bank.
untuk per nasabah per bank.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, BNI was a
BNI adalah peserta dari program penjaminan participant of the above guarantee program.
tersebut.
Halaman - 146 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1357
Page 757
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
22. SIMPANAN NASABAH (lanjutan) 22. DEPOSITS FROM CUSTOMERS (continued)
b. Berdasarkan hubungan b. By relationship
2024 2023
Pihak berelasi Related parties
Rupiah Rupiah
Giro 45,504,242 64,848,639 Current accounts
Deposito berjangka 29,153,150 26,986,048 Time deposits
Tabungan 104,341 146,280 Savings accounts
74,761,733 91,980,967
Mata uang asing Foreign currencies
Giro 30,233,977 55,991,467 Current accounts
Deposito berjangka 7,829,496 4,088,842 Time deposits
Tabungan 8,605 19,114 Saving accounts
38,072,078 60,099,423
Total pihak berelasi 112,833,811 152,080,390 Total related parties
Pihak ketiga Third parties
Rupiah Rupiah
Tabungan 247,265,980 222,366,630 Savings accounts
Deposito berjangka 172,755,137 181,289,544 Time deposits
Giro 146,725,948 138,308,620 Current accounts
566,747,065 541,964,794
Mata uang asing Foreign currencies
Giro 83,269,361 86,347,442 Current accounts
Deposito berjangka 32,495,184 20,300,546 Time deposits
Tabungan 10,165,427 9,449,411 Savings accounts
Negotiable Certificate of Deposits - 587,760 Negotiable Certificate of Deposits
125,929,972 116,685,159
Total pihak ketiga 692,677,037 658,649,953 Total third parties
805,510,848 810,730,343
c. Deposito berjangka berdasarkan jangka c. Time deposits by contractual period
waktu kontrak
2024 2023
<1 bulan 14,835,885 11,607,194 <1 month
1 - <3 bulan 64,523,187 56,575,988 1 - <3 months
3 - <6 bulan 78,146,147 71,419,166 3 - <6 months
6 - 12 bulan 44,610,394 17,281,374 6 - 12 months
>12 bulan 40,117,354 75,781,258 >12 months
242,232,967 232,664,980
d. Simpanan yang diblokir dan dijadikan d. Deposits blocked and pledged as collateral
jaminan
2024 2023
Tabungan 28,835,871 14,832,482 Savings accounts
Giro 16,367,424 16,170,794 Current accounts
Deposito berjangka 13,255,678 7,253,007 Time deposits
Total 58,458,973 38,256,283 Total
Halaman - 147 - Page
1358 Transforming the Future, Empowering Indonesia
Page 758
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
22. SIMPANAN NASABAH (lanjutan) 22. DEPOSITS FROM CUSTOMERS (continued)
e. Tingkat suku bunga dan bagi hasil per e. Annual interest rates and profit sharing
tahun
Pound
Dolar Amerika Dolar Won Korea Sterling Dolar
Serikat/ Singapura/ Euro Eropa/ Selatan/ Inggris/ Hongkong/
United States Singapore European Yen Jepang/ South Korea Great Britain Hongkong
Rupiah Dollar Dollar Euro Japanese Yen Won Pound Sterling Dollar
% % % % % % % %
2024 0.00 - 8.10 0.00 - 6.25 0.00 - 2.25 0.00 - 0.10 0.00 - 0.07 0.00 - 0.25 0.00 - 0.10 0.00 - 3.70 2024
2023 0.00 - 7.50 0.00 - 6.90 0.00 - 1.75 0.00 - 0.10 0.00 - 0.01 - - - 2023
23. SIMPANAN DARI BANK LAIN 23. DEPOSITS FROM OTHER BANKS
Informasi mengenai simpanan berdasarkan pihak Information with respect to transactions with related
yang berelasi diungkapkan pada Catatan 45l. parties are disclosed in Note 45l.
a. Berdasarkan jenis dan mata uang a. By type and currency
2024 2023
Rupiah Rupiah
Pinjaman pasar uang antar bank 5,700,000 625,000 Interbank money market
Giro 1,481,005 1,320,942 Current accounts
Deposito berjangka 101,541 63,730 Time deposits
Simpanan lainnya 660,371 648,514 Other deposits
7,942,917 2,658,186
Mata uang asing Foreign currencies
Pinjaman pasar uang antar bank 6,594,527 4,492,755 Interbank money market
Giro 2,244,398 3,055,587 Current accounts
Deposito berjangka 729,526 740,384 Time deposits
Negotiable Certificate of Deposit 770,760 515,651 Negotiable Certificate of Deposits
Simpanan lainnya 266,336 431,425 Other deposits
10,605,547 9,235,802
18,548,464 11,893,988
Perincian simpanan dari bank lain berdasarkan Deposits from other banks based on
mata uang adalah sebagai berikut: currencies are as follows:
2024 2023
Rupiah 7,942,917 2,658,186 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 7,538,687 5,286,458 United States Dollar
Yen Jepang 2,700,683 3,273,087 Japanese Yen
Dolar Singapura 243,814 566,429 Singapore Dollar
Euro Eropa 79,960 66,188 European Euro
Dolar Hong Kong 31,027 27,217 Hong Kong Dollar
Pound Sterling Inggris 11,376 16,423 Great Britain Pound Sterling
10,605,547 9,235,802
18,548,464 11,893,988
Halaman - 148 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1359
Page 759
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
23. SIMPANAN DARI BANK LAIN (lanjutan) 23. DEPOSITS FROM OTHER BANKS (continued)
b. Berdasarkan hubungan b. By relationship
2024 2023
Pihak berelasi Related parties
Rupiah Rupiah
Interbank call money 1,000,000 - Interbank call money
Giro 22,561 14,351 Current accounts
1,022,561 14,351
Mata uang asing Foreign currencies
Pinjaman pasar uang antar bank 2,253,300 1,231,760 Interbank money market
Giro 888,836 1,327,918 Current accounts
Simpanan lainnya - 131,078 Other deposits
3,142,136 2,690,756
Total pihak berelasi 4,164,697 2,705,107 Total related parties
Pihak ketiga Third parties
Rupiah Rupiah
Pinjaman pasar uang antar bank 4,700,000 625,000 Interbank money market
Giro 1,458,444 1,306,591 Current accounts
Deposito berjangka 101,541 63,730 Time deposits
Simpanan lainnya 660,371 648,514 Other deposits
6,920,356 2,643,835
Mata uang asing Foreign currencies
Pinjaman pasar uang antar bank 4,341,227 3,260,995 Interbank money market
Giro 1,355,562 1,727,669 Current accounts
Deposito berjangka 729,526 740,384 Time deposits
Negotiable Certificate of Deposit 770,760 515,651 Negotiable Certificate of Deposit
Simpanan lainnya 266,336 300,347 Other deposits
7,463,411 6,545,046
Total pihak ketiga 14,383,767 9,188,881 Total third parties
18,548,464 11,893,988
Halaman - 149 - Page
1360 Transforming the Future, Empowering Indonesia
Page 760
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
23. SIMPANAN DARI BANK LAIN (lanjutan) 23. DEPOSITS FROM OTHER BANKS (continued)
c. Berdasarkan tingkat suku bunga dan bagi c. By annual interest rates and profit sharing
hasil per tahun
Dolar Euro Dolar Won Korea Pound Sterling
Amerika Serikat/ Eropa/ Yen Jepang Singapura/ Selatan/ Yuan China/ Inggris/
United States European Japanese Singapore South Chinese Great Britain
Rupiah Dollar Euro Yen Dollar Korean Won Yuan Pound Sterling
% % % % % % % %
2024 0.00 - 6.90 0.00 - 5.14 - 0.00 - 0.77 0.00 - 3.28 - - - 2024
2023 0.00 - 6.70 0.00 - 6.05 - 0.00 - 0.45 0.00 - 4.20 - - - 2023
d. Simpanan yang diblokir dan dijadikan d. Deposits blocked and pledged as collateral
jaminan
2024 2023
Giro 202,814 42,553 Current accounts
Tabungan 15,793 3,501 Savings accounts
Deposito berjangka 281 4,707 Time deposits
218,888 50,761
24. EFEK-EFEK YANG DIJUAL DENGAN JANJI 24. SECURITIES SOLD UNDER AGREEMENTS TO
DIBELI KEMBALI REPURCHASE
2024
Beban Bunga
Nilai yang Belum
Jenis Nilai Pembelian Diamortisasi/ Nilai
Sekuritas/ Nominal/ Tanggal Jatuh Kembali/ Unamortised Bersih/
Pihak lawan/ Type of Nominal Tanggal Dimulai/ Tempo/ Repurchase Interest Net
Counterparty Securities Amount Start Date Maturity Date Amount Expenses Value
Rupiah/Rupiah
Bank Indonesia OBN 4,000,000 30/12/2024 06/01/2025 3,907,625 3,388 3,904,237
Bank Indonesia OBN 1,000,000 30/12/2024 13/01/2025 945,292 2,012 943,280
Bank Indonesia OBN 750,000 09/12/2024 06/01/2025 714,435 642 713,793
Bank Indonesia OBN 650,000 23/12/2024 06/01/2025 630,221 559 629,662
Bank Indonesia OBN 580,000 17/12/2024 14/01/2025 553,006 1,291 551,715
Bank Indonesia OBN 500,000 04/12/2024 02/01/2025 483,766 87 483,679
Bank Indonesia OBN 500,000 05/12/2024 02/01/2025 470,023 84 469,939
Bank Indonesia OBN 500,000 19/12/2024 02/01/2025 498,191 88 498,103
Bank Indonesia OBN 450,000 12/12/2024 09/01/2025 427,339 614 426,725
Bank Indonesia OBN 400,000 10/12/2024 07/01/2025 386,850 417 386,433
Bank Indonesia OBN 350,000 23/12/2024 20/01/2025 340,265 1,161 339,104
Bank Artha Graha OBN 200,000 25/11/2024 30/01/2025 193,351 1,034 192,317
JP Morgan Chase Bank OBN 100,000 03/12/2024 03/01/2025 93,392 33 93,359
Bank Indonesia OBN 5,000 11/12/2024 08/01/2025 5,078 7 5,071
9,985,000 9,648,834 11,417 9,637,417
Mata uang asing/Foreign currencies
JP Morgan Chase Bank OBN 1,219,000 13/04/2023 15/09/2026 1,311,697 159,890 1,151,807
JP Morgan Chase Bank OBN 1,070,000 12/04/2023 15/05/2027 1,162,333 179,543 982,790
Deutsche Bank AG. OBN 1,001,000 12/04/2023 15/05/2027 1,155,548 179,663 975,885
Standard Chartered Bank OBN 1,000,000 12/04/2023 15/05/2027 1,180,802 183,412 997,390
Standard Chartered Bank OBN 700,000 14/04/2023 15/04/2026 762,718 88,896 673,822
Deutsche Bank AG. OBN 700,000 14/04/2023 15/04/2026 744,800 85,930 658,870
JP Morgan Chase Bank OBN 777,389 16/11/2023 16/11/2028 751,317 183,169 568,148
JP Morgan Chase Bank OBN 317,071 16/11/2023 17/04/2028 312,614 67,798 244,816
6,784,460 7,381,829 1,128,301 6,253,528
16,769,460 17,030,663 1,139,718 15,890,945
Halaman - 150 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1361
Page 761
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
24. EFEK-EFEK YANG DIJUAL DENGAN JANJI 24. SECURITIES SOLD UNDER AGREEMENTS TO
DIBELI KEMBALI (lanjutan) REPURCHASE (continued)
2023
Beban Bunga
Nilai yang Belum
Jenis Nilai Pembelian Diamortisasi/ Nilai
Sekuritas/ Nominal/ Tanggal Jatuh Kembali/ Unamortised Bersih/
Pihak lawan/ Type of Nominal Tanggal Dimulai/ Tempo/ Repurchase Interest Net
Counterparty Securities Amount Start Date Maturity Date Amount Expenses Value
Rupiah/Rupiah
BPD Kalimantan Timur OBN 200,000 15/12/2023 15/1/2024 199,901 587 199,314
200,000 199,901 587 199,314
Mata uang asing/Foreign currencies
JP Morgan Chase Bank OBN 1,219,000 13/4/2023 15/9/2026 1,254,812 156,592 1,098,220
Standard Chartered, Jakarta OBN 1,000,000 12/4/2023 15/5/2027 1,129,594 176,903 952,691
JP Morgan Chase Bank OBN 1,070,000 12/4/2023 15/5/2027 1,111,926 174,026 937,900
Deutsche Bank AG. OBN 1,001,000 12/4/2023 15/5/2027 1,105,434 173,235 932,199
Standard Chartered, Jakarta OBN 700,000 14/4/2023 15/4/2026 729,641 85,943 643,698
Deutsche Bank AG. OBN 700,000 14/4/2023 15/4/2026 712,500 83,084 629,416
JP Morgan Chase Bank OBN 743,675 16/11/2023 16/11/2028 718,734 175,394 543,340
JP Morgan Chase Bank OBN 523,618 17/9/2021 15/5/2024 525,917 16,990 508,927
JP Morgan Chase Bank OBN 303,321 16/11/2023 17/4/2028 299,056 66,190 232,866
BNP Paribas OBN 230,955 12/10/2023 17/1/2024 215,775 3,169 212,606
7,491,569 7,803,389 1,111,526 6,691,863
7,691,569 8,003,290 1,112,113 6,891,177
Tingkat suku bunga tetap tahunan: Annual fixed interest rates:
Dolar
Amerika Serikat/
Rupiah United States Dollar
% %
Suku bunga kontrak: Contractual interest rate:
2024 5.50 - 8.38 1.85 - 4.75 2024
2023 6.65 1.30 - 6.32 2023
25. LIABILITAS AKSEPTASI 25. ACCEPTANCE PAYABLES
a. Berdasarkan pihak dan mata uang a. By party and currency
2024 2023
Rupiah Rupiah
Bank 1,416,042 1,519,809 Banks
Kreditur non-bank 201,263 244,375 Non-bank creditors
1,617,305 1,764,184
Mata uang asing Foreign currencies
Bank 2,470,305 3,939,319 Banks
Kreditur non-bank 141,874 45,044 Non-bank creditors
2,612,179 3,984,363
4,229,484 5,748,547
Halaman - 151 - Page
1362 Transforming the Future, Empowering Indonesia
Page 762
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
25. LIABILITAS AKSEPTASI (lanjutan) 25. ACCEPTANCE PAYABLES (continued)
Perincian liabilitas akseptasi berdasarkan mata Acceptance payables based on currencies are as
uang adalah sebagai berikut: follows:
a. Berdasarkan pihak dan mata uang (lanjutan) a. By party and currency (continued)
2024 2023
Rupiah 1,617,305 1,764,184 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 2,534,029 3,897,148 United States Dollar
Euro Eropa 32,271 66,367 European Euro
Yuan China 29,132 15,221 Chinese Yuan
Yen Jepang 16,747 5,627 Japanese Yen
2,612,179 3,984,363
4,229,484 5,748,547
b. Berdasarkan hubungan b. By relationship
2024 2023
Pihak berelasi Related parties
Rupiah 850,673 1,049,883 Rupiah
Mata uang asing 50,082 20,717 Foreign currencies
Total pihak berelasi 900,755 1,070,600 Total related parties
Pihak ketiga Third parties
Rupiah 766,632 714,301 Rupiah
Mata uang asing 2,562,097 3,963,646 Foreign currencies
Total pihak ketiga 3,328,729 4,677,947 Total third parties
4,229,484 5,748,547
26. BEBAN YANG MASIH HARUS DIBAYAR 26. ACCRUED EXPENSES
Beban yang masih harus dibayar terdiri dari: Accrued expenses consist of the following:
2024 2023
Biaya teknologi dan Technology and
telekomunikasi 615,258 558,506 telecommunication expenses
Biaya kantor 412,947 467,642 Office expenses
Kewajiban sebagai Bank penerbit 245,037 460,742 Issuer Bank liabilities
Biaya loyalty 48,929 49,905 Loyalty expenses
Biaya promosi 5,418 5,288 Sales promotion expenses
Lain-lain 201,716 121,782 Others
1,529,305 1,663,865
27. PENYISIHAN 27. PROVISIONS
2024 2023
Estimasi kerugian atas komitmen Estimated losses from commitments
dan kontinjensi 2,273,422 2,165,058 and contingencies
Penyisihan atas perkara hukum dan lainnya 9,800 7,674 Provision for legal cases and others
2,283,222 2,172,732
Halaman - 152 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1363
Page 763
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
27. PENYISIHAN (lanjutan) 27. PROVISIONS (continued)
a. Perubahan cadangan atas perkara hukum a. The movements of the allowance for legal
adalah sebagai berikut: cases are as follows:
2024 2023
Saldo awal 7,674 14,674 Beginning balance
Penambahan/(pembalikan) selama Addition/(reversal)
tahun berjalan 2,126 (7,000) during the year
9,800 7,674
Bank saat ini masih menghadapi The Bank has a number of outstanding
permasalahan hukum diantaranya dengan litigation cases, including lawsuits with
debitur, pemilik dana dan/atau pihak ketiga. debtors, fund owners and/or third parties.
Saat ini permasalahan hukum tersebut masih Currently, litigation cases are still in legal
dalam proses/upaya hukum. process.
Jumlah klaim terhadap Bank dan estimasi The Bank’s total potential financial exposure
biaya penyelesaian perkara atas tuntutan and estimation on settlement of legal cases
hukum yang belum selesai pada tanggal arising from outstanding lawsuits as of
31 Desember 2024 dan 2023 masing-masing 31 December 2024 and 2023 amounted to
sebesar Rp9.800 dan Rp7.660. Pada tanggal Rp9,800 and Rp7,660, respectively. As of
31 Desember 2024 dan 2023, Manajemen 31 December 2024 and 31 December 2023,
berpendapat bahwa jumlah cadangan atas Management believes that the provision for
perkara hukum telah memadai. legal cases is adequate.
b. Perubahan nilai tercatat bruto pada komitmen b. The movements of gross carrying amount on
dan kontinjensi adalah sebagai berikut: commitments and contingencies are as
follows:
2024
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Garansi bank yang diterbitkan Bank guarantees issued
Saldo awal 59,283,219 6,952,682 541,230 66,777,131 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (4,414,085) 4,414,085 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya Lifetime ECL not credit -
kredit tidak memburuk 5,587,210 (5,587,210) - - -impaired
- Pengalihan dari/ke
kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to lifetime
kredit memburuk - bersih - (17,941) 17,941 - ECL credit-impaired - net
Pengukuran kembali bersih*) (17,975,199) (5,043,341) (16,566,920) (39,585,460) Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 37,901,557 3,505,203 28,410,920 69,817,680 originated or purchased
Pembayaran penuh (12,452,274) (361,736) (11,458,070) (24,272,080) Full repayment
Valuta asing dan Foreign exchange and
perubahan lain 1,244,187 89,919 (620,397) 713,709 other movements
69,174,615 3,951,661 324,704 73,450,980
*) Termasuk di dalam pengukuran kembali bersih adalah pembayaran Including in the net measurement is repayment *)
kembali
Halaman - 153 - Page
1364 Transforming the Future, Empowering Indonesia
Page 764
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
27. PENYISIHAN (lanjutan) 27. PROVISIONS (continued)
b. Perubahan nilai tercatat bruto pada komitmen b. The movements of gross carrying amount on
dan kontinjensi adalah sebagai berikut: commitments and contingencies are as
(lanjutan) follows: (continued)
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Garansi bank yang diterbitkan Bank guarantees issued
Saldo awal 56,655,579 5,676,476 776,913 63,108,968 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (3,852,868) 3,852,868 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya Lifetime ECL not credit -
kredit tidak memburuk 1,746,822 (1,746,822) - - -impaired
- Pengalihan dari/ke
kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to lifetime
kredit memburuk - bersih 575 (3,240) 2,665 - ECL credit-impaired - net
Pengukuran kembali bersih*) (21,893,089) (4,330,468) (2,172,751) (28,396,308) Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 40,524,918 4,016,438 1,966,140 46,507,496 originated or purchased
Pembayaran penuh (13,737,880) (491,034) (28,139) (14,257,053) Full repayment
Valuta asing dan Foreign exchange and
perubahan lain (160,838) (21,536) (3,598) (185,972) other movements
59,283,219 6,952,682 541,230 66,777,131
*) Termasuk di dalam pengukuran kembali bersih adalah pembayaran Including in the net measurement is repayment *)
kembali
2024
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Irrevocable letters of credit Irrevocable letters of credit
Saldo awal 16,294,584 433,303 126,420 16,854,307 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (1,363,458) 1,363,458 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 1,174,065 (1,174,065) - - -impaired
- Pengalihan dari/ke
kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to lifetime
kredit memburuk - bersih - 28,312 (28,312) - ECL credit-impaired - net
Pengukuran kembali bersih*) 14,256,127 (156,026) 23,036 14,123,137 Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 10,906,658 1,074,960 10,233 11,991,851 originated or purchased
Pembayaran penuh (33,053,635) (488,382) (109,206) (33,651,223) Full repayment
Valuta asing dan Foreign exchange and
perubahan lain 636,286 (2,385) 687 634,588 other movements
8,850,627 1,079,175 22,858 9,952,660
*) Termasuk di dalam pengukuran kembali bersih Including in the net measurement is repayment *)
adalah pembayaran kembali.
Halaman - 154 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1365
Page 765
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
27. PENYISIHAN (lanjutan) 27. PROVISIONS (continued)
b. Perubahan nilai tercatat bruto pada komitmen b. The movements of gross carrying amount on
dan kontinjensi adalah sebagai berikut: commitments and contingencies are as
(lanjutan) follows: (continued)
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Irrevocable letters of credit Irrevocable letters of credit
Saldo awal 15,180,092 585,899 308,204 16,074,195 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (594,357) 594,357 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit –
kredit tidak memburuk 192,452 (192,452) - - -impaired
Pengukuran kembali bersih*) 15,422,555 (283,956) (62,969) 15,075,630 Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 14,013,076 343,458 218,181 14,574,715 originated or purchased
Pembayaran penuh (27,822,922) (606,614) (341,470) (28,771,006) Full repayment
Valuta asing dan Foreign exchange and
perubahan lain (96,312) (7,389) 4,474 (99,227) other movements
16,294,584 433,303 126,420 16,854,307
*) Termasuk di dalam pengukuran kembali bersih Including in the net measurement is repayment *)
adalah pembayaran kembali.
c. Perubahan estimasi kerugian pada komitmen c. The movements of estimated losses on
dan kontinjensi adalah sebagai berikut: commitments and contingencies are as
follows:
2024
Kerugian Kerugian
kredit kredit
ekspektasian ekspektasian
sepanjang sepanjang
umurnya - umurnya -
Kerugian kredit tidak kredit
kredit memburuk/ memburuk/
ekspektasian Lifetime ECL Lifetime ECL
12 bulan/12- Not Credit- Credit-
month ECL impaired impaired Total/Total
Garansi bank yang diterbitkan Bank guarantees issued
Saldo awal 137,524 1,115,637 507,945 1,761,106 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (2,699) 2,699 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 53,232 (53,232) - - -impaired
Pengalihan dari/ke
kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to lifetime
kredit memburuk - bersih - (2,444) 2,444 - ECL credit-impaired - net
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian*) 374,867 (705,566) (1,192,635) (1,523,334) loss allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 91,537 721,691 1,099,196 1,912,424 originated or purchased
Pembayaran penuh (6,196) (274,145) - (280,341) Full repayment
Valuta asing dan Foreign exchange and
perubahan lain 4,648 10,770 3,401 18,819 other movements
652,913 815,410 420,351 1,888,674
*) Termasuk di dalam pengukuran kembali bersih penyisihan kerugian Including in the net measurement of loss allowance, is repayment *)
adalah pembayaran kembali.
Halaman - 155 - Page
1366 Transforming the Future, Empowering Indonesia
Page 766
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
27. PENYISIHAN (lanjutan) 27. PROVISIONS (continued)
c. Perubahan estimasi kerugian pada komitmen c. The movements of estimated losses on
dan kontinjensi adalah sebagai berikut: (lanjutan) commitments and contingencies are as
follows: (continued)
2023
Kerugian Kerugian
kredit kredit
ekspektasian ekspektasian
sepanjang sepanjang
umurnya - umurnya -
Kerugian kredit tidak kredit
kredit memburuk/ memburuk/
ekspektasian Lifetime ECL Lifetime ECL
12 bulan/12- Not Credit- Credit-
month ECL impaired impaired Total/Total
Garansi bank yang diterbitkan Bank guarantees issued
Saldo awal 89,860 1,081,127 771,395 1,942,382 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (4,467) 4,467 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 83,395 (83,395) - - -impaired
Pengalihan dari/ke
kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to lifetime
kredit memburuk - bersih 341 (868) 527 - ECL credit-impaired - net
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian*) (90,938) (590,929) (2,029,163) (2,711,030) loss allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 80,926 886,710 1,768,132 2,735,768 originated or purchased
Pembayaran penuh (19,564) (177,870) - (197,434) Full repayment
Valuta asing dan Foreign exchange and
perubahan lain (2,029) (3,605) (2,946) (8,580) other movements
137,524 1,115,637 507,945 1,761,106
*) Termasuk di dalam pengukuran kembali bersih penyisihan kerugian Including in the net measurement of loss allowance, is repayment *)
adalah pembayaran kembali.
2024
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/ Lifetime ECL Not Lifetime ECL
12-month ECL Credit-impaired Credit-impaired Total/Total
Irrevocable letters of credit Irrevocable letters of credit
Saldo awal 13,060 52,806 699 66,565 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (1,466) 1,466 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 2,474 (2,474) - - -impaired
Pengalihan dari/ke
kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to lifetime
kredit memburuk - (12,472) 12,472 - ECL credit-impaired - net
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian*) 11,871 18,094 (47,633) (17,668) loss allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 12,957 155,799 2,502 171,258 originated or purchased
Pembayaran penuh (29,289) (126,797) 31,606 (124,480) Full repayment
Valuta asing dan Foreign exchange and
perubahan lain 586 330 354 1,270 other movements
10,193 86,752 - 96,945
Halaman - 156 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1367
Page 767
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
27. PENYISIHAN (lanjutan) 27. PROVISIONS (continued)
c. Perubahan estimasi kerugian pada komitmen c. The movements of estimated losses on
dan kontinjensi adalah sebagai berikut: commitments and contingencies are as
(lanjutan) follows: (continued)
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/ Lifetime ECL Not Lifetime ECL
12-month ECL Credit-impaired Credit-impaired Total/Total
Irrevocable letters of credit Irrevocable letters of credit
Saldo awal 30,261 69,624 308,036 407,921 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (1,751) 1,751 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 1,724 (1,724) - - -impaired
Pengalihan dari/ke
kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to lifetime
kredit memburuk - - - - ECL credit-impaired - net
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian*) 56,746 (29,209) (323,022) (295,485) loss allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 22,314 118,171 68,193 208,678 originated or purchased
Pembayaran penuh (96,766) (103,971) (43,021) (243,758) Full repayment
Valuta asing dan Foreign exchange and
perubahan lain 532 (1,836) (9,487) (10,791) other movements
13,060 52,806 699 66,565
2024
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Fasilitas kredit kepada Unused loan facilities
nasabah yang belum ditarik to debtors
Saldo awal 337,325 62 - 337,387 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (10,963) 10,963 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 3,316 (3,316) - - impaired
Pengalihan dari/ke
kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to lifetime
kredit memburuk (168) - 168 - ECL credit-impaired - net
Pengukuran kembali bersih Net remeasurement of loss
penyisihan kerugian*) (280,039) (8,216) - (288,255) allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 38,081 176 - 38,257 originated or purchased
Pembayaran penuh 199,213 331 (168) 199,376 Full repayment
Penghapusbukuan (271) - - (271) Write-offs
Valuta asing dan Foreign exchange and
perubahan lain 1,309 - - 1,309 other movements
287,803 - - 287,803
Halaman - 157 - Page
1368 Transforming the Future, Empowering Indonesia
Page 768
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
27. PENYISIHAN (lanjutan) 27. PROVISIONS (continued)
c. Perubahan estimasi kerugian pada komitmen c. The movements of estimated losses on
dan kontinjensi adalah sebagai berikut: commitments and contingencies are as
(lanjutan) follows: (continued)
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Fasilitas kredit kepada Unused loan facilities
nasabah yang belum ditarik to debtors
Saldo awal 347,373 - - 347,373 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (27,489) 27,489 - - 12-month ECL-
Pengalihan dari/ke
kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to lifetime
kredit memburuk (1,817) - 1,817 - Lifetime ECL credit-impaired -
Pengukuran kembali bersih Net remeasurement of loss
penyisihan kerugian*) (454,075) (7,853) (1,817) (463,745) allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 63,636 - - 63,636 originated or purchased
Pembayaran penuh 390,823 25 - 390,848 Full repayment
Penghapusbukuan (671) - - (671) Write-offs
Valuta asing dan Foreign exchange and
perubahan lain (55) 1 - (54) other movements
337,325 62 - 337,387
Manajemen berpendapat bahwa estimasi kerugian Management believes that the estimated losses on
pada komitmen dan kontinjensi di atas telah commitments and contingencies are adequate.
memadai.
28. LIABILITAS LAIN-LAIN 28. OTHER LIABILITIES
2024 2023
Liabilitas ke pemegang polis 18,446,596 17,010,970 Liabilities to policyholders
Utang bunga 1,216,660 1,145,545 Interest payable
Liabilitas sewa 1,004,213 1,287,369 Lease liabilities
Term Deposit Valas Devisa Hasil Foreign Exchange Term Deposit
Ekspor 909,368 2,540,505 from Export Activities
Setoran jaminan 715,473 509,379 Guarantee deposits
Pendapatan yang belum diakui*) 582,568 436,658 Unearned income*)
Utang nasabah - Entitas anak 204,901 753,482 Payable to customers - Subsidiary
Rekening dalam penyelesaian 201,120 194,275 Unsettled account
Kewajiban pada pihak ketiga 120,182 225,555 Liability to third parties
Utang reasuransi dan komisi 73,892 44,073 Reinsurance payable and commission
Lain-lain 3,088,528 1,977,086 Others
26,563,501 26,124,897
*) *)
Termasuk di dalam pendapatan yang belum diakui adalah klaim Including in unearned income is insurance claim that has been
asuransi yang telah diterima oleh Bank atas Kredit Usaha received by the Bank from Kredit Usaha Rakyat (KUR).
Rakyat (KUR).
Halaman - 158 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1369
Page 769
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
28. LIABILITAS LAIN-LAIN (lanjutan) 28. OTHER LIABILITIES (continued)
Term Deposit Valas Devisa Hasil Ekspor Term Deposits of Foreign Exchange from Export
merupakan suatu instrumen dimana dana devisa Proceeds is an instrument where foreign exchange
hasil ekspor dari rekening khusus eksportir from export proceeds from exporters’ special
ditempatkan pada Bank Indonesia melalui rekening account are placed in Bank Indonesia through
Bank sesuai mekanisme pasar. Bank’s accounts in accordance with market
mechanisms.
Liabilitas ke pemegang polis Liabilities to policyholders
Liabilitas kepada pemegang polis terdiri dari Liabilities to policyholders represent liabilities for
liabilitas manfaat polis masa depan, liabilitas future policy benefits, liabilities to unit-linked
kepada pemegang unit link, estimasi liabilitas klaim holders, estimated claim liabilities (including claims
(termasuk klaim yang sudah terjadi namun belum incurred but not yet reported (“IBNR”)) and
dilaporkan (“IBNR”)) dan cadangan atas premi unearned premium reserves.
yang belum merupakan pendapatan.
Rincian jumlah utang kepada pemegang polis Details of obligation to policyholders represent
adalah sebagai berikut: liabilities are as follows:
2024 2023
Utang klaim 8,256 1,533 Obligation to policyholders
Cadangan atas premi yang belum Unearned premium reserves
mendapatkan pendapatan 106,425 134,610 estimated claim liabilities
Estimasi liabilitas klaim 210,196 259,964 Estimated claim liabilities
Liabilitas manfaat polis Liabilities for future
masa depan 11,381,692 10,176,551 policy benefits
Penyisihan manfaat polis Provision for liabilities
masa depan dan kontribusi yang for future policy benefits
belum menjadi hak 144,248 135,181 and unearned contributions
Liabilitas kepada Liabilities to unit linked
pemegang unit link 6,572,395 6,282,559 holders
Ujrah diterima dimuka 23,384 20,572 Unearned Ujrah
18,446,596 17,010,970
Grup mengakui liabilitas manfaat polis masa The Group recognised liabilities for future policy
depan, penyisihan kontribusi yang belum menjadi benefits, unearned contributions provisions,
hak, estimasi liabilitas klaim dan premi yang belum estimated claim liabilities and unearned premiums
merupakan pendapatan berdasarkan perhitungan as of 31 December 2024 and 2023, based on
internal aktuaris pada tanggal 31 Desember 2024 internal actuary’s calculations.
dan 2023.
a. Liabilitas manfaat polis masa depan a. Liabilities for future policy benefits
Liabilitas manfaat polis masa depan Liabilities for future policy benefits represents
merupakan total dana yang disediakan untuk amount provided for all obligations arising
seluruh kewajiban yang timbul dari from the terms of the policies in force at
persyaratan yang tertera pada polis-polis yang the statement of financial position. The
masih berlaku pada tanggal laporan posisi computation of liabilities for future policy
keuangan. Perhitungan liabilitas manfaat polis benefits is based on the following actuarial
masa depan menggunakan asumsi-asumsi assumptions:
aktuaria sebagai berikut:
Halaman - 159 - Page
1370 Transforming the Future, Empowering Indonesia
Page 770
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
28. LIABILITAS LAIN-LAIN (lanjutan) 28. OTHER LIABILITIES (continued)
Liabilitas ke pemegang polis (lanjutan) Liabilities to policyholders (continued)
a. Liabilitas manfaat polis masa depan (lanjutan) a. Liabilities for future policy benefits (continued)
2024 2023
Metode aktuaria Gross Premium Gross Premium Actuarial methods
Valuation Valuation
and Fund and Fund
Value Value
Tabel mortalitas TMI IV (2019) TMI IV (2019) Mortality tables
Tabel morbiditas Munich Re basis Munich Re basis Morbidity tables
Hospitalisation Hospitalisation
(Health Insurance (Health Insurance
& Cash Plan) & Cash Plan)
Suku bunga tahunan Annual interest rate
Rupiah 6.87% - 7.49% 6.54% - 7.45% Rupiah
Dolar Amerika Serikat 5.34% - 5.86% 5.40% - 5.86% US Dollar
Asumsi lain yang digunakan dalam Other assumptions used in the calculation of
perhitungan liabilitas manfaat polis masa liabilities for future policy benefits include lapse
depan adalah tingkat lapse, inflasi dan asumsi rate, inflation and expense assumption.
biaya.
Perhitungan liabilitas manfaat polis masa The calculation of the liability for future policy
depan dan cadangan atas premi yang belum benefits and unearned premium reserves as of
merupakan pendapatan pada tanggal 31 December 2024 and 2023 were reviewed
31 Desember 2024 dan 2023 telah diperiksa by the Group’s actuary.
oleh aktuaris Grup.
Rincian liabilitas manfaat polis masa depan Details of liabilities for future policy benefits are
adalah sebagai berikut: as follows:
2024 2023
Asuransi jiwa Life insurance
Perorangan 10,482,014 9,186,453 Individual
Kumpulan 899,678 990,098 Group
11,381,692 10,176,551
Unit Link Unit Link
Perorangan 1,631,586 2,113,937 Individual
Kumpulan 4,940,809 4,168,622 Group
6,572,395 6,282,559
Syariah Sharia
Perorangan 133,835 124,419 Individual
Kumpulan 14 17 Group
133,849 124,436
18,087,936 16,583,546
Halaman - 160 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1371
Page 771
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
28. LIABILITAS LAIN-LAIN (lanjutan) 28. OTHER LIABILITIES (continued)
Liabilitas ke pemegang polis (lanjutan) Liabilities to policyholders (continued)
a. Liabilitas manfaat polis masa depan (lanjutan) a. Liabilities for future policy benefits (continued)
Termasuk dalam liabilitas manfaat polis masa Included in the above liabilities for future policy
depan adalah saldo dalam mata uang asing benefits are balances in foreign currencies
sebesar USD4.279.829 (nilai penuh) atau amounting to USD4,279,829 (full amount) or
ekuivalen Rp69.171 (2023: USD5.084.024 equivalent Rp69,171 (2023: USD5,084,024
(nilai penuh)). (full amount)).
b. Liabilitas manfaat polis masa depan dan b. Liabilities for future policy benefits and
kontribusi yang belum menjadi hak unearned contributions
Liabilitas manfaat polis masa depan Liabilities for future policy benefits represent
merupakan total penyisihan untuk memenuhi reserves amount provided for such risks
risiko yang timbul pada periode mendatang. arising in future periods. The computation is
Perhitungan menggunakan asumsi-asumsi based on the following actuarial assumptions:
aktuaria sebagai berikut:
2024 2023
Metode aktuaria GPV GPV Actuarial method
hanya untuk hanya untuk
dana tabarru’/ dana tabarru’/
only for only for
tabarru’ funds tabarru’ funds
Tabel mortalita TMI III (2011) TMI III (2011) Mortality tables
Rate reasuransi Rate reasuransi
(Kecelakaan diri (Kecelakaan diri
Grup, Ekawarsa) Grup, Ekawarsa)
/Reinsurance /Reinsurance
rate (Group personal rate (Group personal
accident, Yearly accident, Yearly
term life) term life)
Tabel morbidita Munich Re basis Munich Re basis Morbidity tables
(Health Insurance) (Health Insurance )
Tingkat bagi hasil tahunan Annual profit sharing rate
hanya untuk dana tabarru’ only for tabarru’ funds
Rupiah 6.37% - 6.98% 6.04% - 6.92% Rupiah
Rincian penyisihan manfaat polis masa depan Details of provision for future policy benefits
dan kontribusi yang belum menjadi hak adalah and unearned contributions are as follows:
sebagai berikut:
2024 2023
Syariah Sharia
Penyisihan manfaat polis Provision for future
masa depan 133,849 124,436 policy benefit
Kontribusi yang belum
menjadi hak 10,399 10,745 Unearned contributions
144,248 135,181
Halaman - 161 - Page
1372 Transforming the Future, Empowering Indonesia
Page 772
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
28. LIABILITAS LAIN-LAIN (lanjutan) 28. OTHER LIABILITIES (continued)
Liabilitas ke pemegang polis (lanjutan) Liabilities to policyholders (continued)
c. Premi yang belum merupakan pendapatan c. Unearned premium reserves
Premi yang belum merupakan pendapatan Unearned premium reserves by type of
menurut jenis asuransi adalah sebagai berikut: insurance are as follows:
2024 2023
Asuransi jiwa Life insurance
Perorangan Individual
Kecelakaan diri 18,471 20,584 Personal accident
Kesehatan 3,952 8,491 Health
Ekawarsa 3,541 2,712 Term life
Link 2,066 2,323 Link
28,030 34,110
Kumpulan Group
Kesehatan 68,408 93,172 Health
Ekawarsa 8,584 4,919 Term life
Kecelakaan diri 1,255 2,294 Personal accident
Link 148 115 Link
78,395 100,500
106,425 134,610
d. Estimasi liabilitas klaim d. Estimated claim liabilities
Estimasi liabilitas klaim menurut jenis asuransi Estimated claim liabilities by type of insurance
adalah sebagai berikut: are as follows:
2024 2023
Asuransi jiwa Life insurance
Perorangan Individual
Jangkawarsa 63,865 72,436 Term life
Kesehatan 18,576 13,670 Health
Kecelakaan diri 5,165 4,483 Personal Accident
Ekawarsa 5 514 Term life
Kumpulan Group
Kesehatan 47,726 71,227 Health
Seumur hidup 50,543 75,023 Life time
185,880 237,353
Syariah Sharia
Perorangan Individual
Jangkawarsa 222 86 Term life
Kumpulan Group
Asuransi jiwa kredit 16,415 15,587 Credit life
Kesehatan 6,740 5,863 Health
Kecelakaan diri 939 994 Personal accident
Ekawarsa - 81 Term life
24,316 22,611
210,196 259,964
Halaman - 162 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1373
Page 773
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
28. LIABILITAS LAIN-LAIN (lanjutan) 28. OTHER LIABILITIES (continued)
Liabilitas ke pemegang polis (lanjutan) Liabilities to policyholders (continued)
e. Utang klaim e. Claim payables
2024 2023
Asuransi jiwa Life insurance
Kesehatan 3,886 703 Health
Kematian 40 396 Death
3,926 1,099
Syariah Sharia
Kesehatan 4,330 434 Health
Kematian - - Death
4,330 434
8,256 1,533
Tabel berikut menyajikan sensitivitas dari nilai The following tables present the sensitivity of the
liabilitas asuransi terhadap perubahan asumsi yang value of insurance liabilities to the movements in
digunakan dalam estimasi liabilitas asuransi. the assumptions used in the estimation of
Korelasi asumsi akan memiliki dampak yang insurance liabilities. The correlation of assumptions
signifikan dalam menentukan cadangan teknis, will have a significant effect in determining the
tetapi untuk menunjukkan dampak akibat ultimate technical reserves, but to demonstrate the
perubahan asumsi, asumsi harus diubah secara impact due to changes in assumptions,
individual. Tabel ini juga menunjukkan dampak assumptions had to be changed on an individual
terhadap cadangan teknis akibat perubahan basis. This table also indicates the impact on the
asumsi aktuaria (tidak diaudit). technical reserve due to the changes in the
actuarial assumptions (unaudited).
Saldo liabilitas asuransi/
Balance of insurance liabilities
Persentase
perubahan/
Percentage of change 2024 2023
Tingkat suku bunga +1% 17,802,313 16,433,969 Interest rate
Tingkat suku bunga -1% 18,761,626 17,287,845 Interest rate
Tingkat mortalitas +10% 18,315,844 16,905,890 Mortality rate
Tingkat mortalitas -10% 18,179,392 16,758,319 Mortality rate
Liabilitas lain-lain Other liabilities
Jumlah beban bunga atas liabilitas sewa sebesar The balances of interest expense from lease
Rp52.631 pada tanggal 31 Desember 2024 dan liabilities amounted to Rp52,631 as of 31 December
Rp43.171 pada tanggal 31 Desember 2023. 2024 and Rp43,171 as of 31 December 2023.
Halaman - 163 - Page
1374 Transforming the Future, Empowering Indonesia
Page 774
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
28. LIABILITAS LAIN-LAIN (lanjutan) 28. OTHER LIABILITIES (continued)
Liabilitas lain-lain (lanjutan) Other liabilities (continued)
Analisis jatuh tempo liabilitas lain-lain terkait sewa The maturity analysis of other liabilities related to
adalah sebagai berikut: lease is as follows:
2024 2023
1 tahun 198,817 183,518 1 year
2 tahun 79,407 310,103 2 years
3 tahun 151,182 175,230 3 years
4 tahun 188,687 198,461 4 years
5 tahun 386,120 420,057 5 years
1,004,213 1,287,369
29. PERPAJAKAN 29. TAXATION
a. Pajak dibayar di muka a. Prepaid taxes
2024 2023
Pajak penghasilan badan Corporate income tax
BNI - 626,869 BNI
Entitas Anak 18,950 16,515 Subsidiaries
18,950 643,384
b. Utang pajak b. Taxes payable
2024 2023
Pajak penghasilan badan Corporate income tax
BNI BNI
Pasal 25 200,180 110,481 Article 25
Pasal 29 2,419 569,188 Article 29
202,599 679,669
Entitas Anak Subsidiaries
Pasal 25 4,926 408 Article 25
Pasal 29 15,683 21,843 Article 29
Total pajak penghasilan badan 223,208 701,920 Total corporate income tax
Pajak lainnya Other taxes
BNI 84,312 101,409 BNI
Entitas Anak 10,049 19,644 Subsidiaries
Total pajak lainnya 94,361 121,053 Total other taxes
317,569 822,973
Halaman - 164 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1375
Page 775
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
29. PERPAJAKAN (lanjutan) 29. TAXATION (continued)
c. Beban pajak c. Tax expense
2024 2023
BNI BNI
Kini 4,133,787 4,386,618 Current
Tangguhan 410,731 84,783 Deferred
Periode lalu dari hasil
pemeriksaan pajak 313,924 - Previous year tax examination
Pajak penghasilan - BNI 4,858,442 4,471,401 Income tax - BNI
Entitas Anak Subsidiaries
Kini 47,820 75,434 Current
Tangguhan 4,799 (13,325) Deferred
Pajak penghasilan - Entitas Anak 52,619 62,109 Income tax - Subsidiaries
4,911,061 4,533,510
Rekonsiliasi antara beban pajak penghasilan The reconciliation between income tax
dengan hasil perkalian laba akuntansi sebelum expense and the theoretical tax amount on the
pajak penghasilan dan tarif pajak yang berlaku profit before income tax is as follows:
adalah sebagai berikut:
2024 2023
Laba konsolidasian Consolidated income
sebelum pajak penghasilan 26,580,458 25,639,738 before income tax
Pajak dihitung dengan tarif Tax calculated at applicable
pajak yang berlaku 5,065,757 4,883,074 tax rates
Pendapatan yang tidak dapat
dikurangkan untuk tujuan Income not
perpajakan deductible for tax purpose
BNI (477,139) (327,163) BNI
Entitas Anak 8,519 (22,401) Subsidiaries
Total dampak pajak penghasilan (468,620) (349,564) Total income tax impact
Koreksi hasil pemeriksaan
pajak penghasilan tahun Correction of income tax assessment
sebelumnya – BNI 313,924 - on previous year - BNI
Beban pajak 4,911,061 4,533,510 Tax expense
Rekonsiliasi antara laba sebelum pajak A reconciliation between the income before
penghasilan menurut laba rugi BNI dengan tax as shown in BNI’s profit and loss and
estimasi penghasilan kena pajak adalah estimated taxable income is as follows:
sebagai berikut:
2024 2023
Grup The Group
Laba konsolidasian Consolidated income
sebelum pajak penghasilan 26,580,458 25,639,738 before income tax
Laba sebelum pajak penghasilan Income before income tax
dari Entitas Anak, setelah eliminasi (515,679) (384,139) of Subsidiaries, after elimination
Laba sebelum pajak penghasilan - BNI 26,064,779 25,255,599 Income before income tax - BNI
Halaman - 165 - Page
1376 Transforming the Future, Empowering Indonesia
Page 776
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
29. PERPAJAKAN (lanjutan) 29. TAXATION (continued)
c. Beban pajak (lanjutan) c. Tax expense (continued)
Rekonsiliasi antara laba sebelum pajak A reconciliation between the income before
penghasilan menurut laba rugi BNI dengan tax as shown in BNI’s profit and loss and
estimasi penghasilan kena pajak adalah estimated taxable income is as follows:
sebagai berikut: (lanjutan) (continued)
2024 2023
Beda waktu Timing differences
- Penyusutan aset tetap 218,674 129,640 Depreciation of fixed assets -
- (Pembalikan)/pembentukan
cadangan kerugian penurunan (Reversal)/addition provision for -
nilai aset produktif - pinjaman impairment losses
yang diberikan (1,099,931) 284,088 on earning assets - loans
- Pembentukan cadangan
hukum, litigasi Provision for -
dan lainnya 2,126 (7,000) legal, litigation and others
- Laba yang belum
direalisasi atas efek Unrealised gain on trading -
yang diperdagangkan dan securities and derivative
transaksi derivatif (179,124) (334,840) transactions
- Pembentukan Provision for -
cadangan imbalan allowance for
kerja (37,058) 218,287 employee benefits
- Amortisasi aset atas hak-guna 52,846 28,857 Right-of-use of asset amortization -
- Pembalikan cadangan
kerugian penurunan nilai aset Reversal provision for impairment -
produktif selain pinjaman earning assets - other than
yang diberikan (729,649) (719,889) loans
- Modifikasi arus kas
kontraktual pinjaman Modification of contractual -
yang diberikan (24,629) (45,370) loans
(1,796,745) (446,227)
Beda tetap Permanent differences
- Kenikmatan karyawan 268,608 288,574 Employees’ fringe benefits -
- Keuntungan atas reksadana (917,424) (797,876) Gain on mutual funds -
- Laba dari cabang luar negeri (881,681) (515,555) Profit from overseas branch offices -
- Lain-lain (980,761) (697,053) Others -
(2,511,258) (1,721,910)
Penghasilan kena pajak - BNI 21,756,776 23,087,462 Taxable income - BNI
Beban pajak penghasilan periode berjalan dan Taxable income for the current period and the
taksiran utang pajak penghasilan BNI adalah estimated corporate income tax payable of BNI
sebagai berikut: are as follows:
2024 2023
Beban pajak penghasilan sesuai Income tax based on the
tarif pajak yang berlaku applicable tax rates
19% x Rp21.756.776 4,133,787 - 19% x Rp21,756,776
19% x Rp23.087.462 - 4,386,618 19% x Rp23,087,462
Beban pajak penghasilan 4,133,787 4,386,618 Corporate income tax expense
Pajak dibayar di muka (3,931,188) (3,706,949) Prepaid tax
Utang pajak Corporate income tax
penghasilan - BNI 202,599 679,669 payable - BNI
Halaman - 166 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1377
Page 777
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
29. PERPAJAKAN (lanjutan) 29. TAXATION (continued)
c. Beban pajak (lanjutan) c. Tax expense (continued)
Untuk tahun pajak 2024 dan 2023, For the fiscal years 2024 and 2023, based on
berdasarkan Pasal 65 dari Peraturan Article 65 of Government Regulation No. 55
Pemerintah No. 55 tahun 2022 tentang year 2022 regarding the Adjustment of
Penyesuaian Pengaturan Di Bidang Pajak Arrangements in Income Tax for Domestic
Penghasilan bagi Wajib Pajak Badan Dalam Corporate Tax Payers in the Form of Public
Negeri Yang Berbentuk Perseroan Terbuka, Companies, tax payers can obtain a reduction
Wajib Pajak dapat memperoleh penurunan in the PPh rate of 3% (three percent) lower
tarif PPh sebesar 3% (tiga persen) lebih than the rate of domestic corporate tax payers
rendah dari tarif PPh Wajib Pajak Badan as regulated in the Taxation Law, if it meets
dalam negeri sebagaimana diatur dalam the following additional criteria:
Undang-undang Perpajakan tersebut diatas
apabila memenuhi tambahan kriteria sebagai
berikut:
1. Jumlah kepemilikan saham publiknya 1. The public owned 40% (forty percent) or
40% (empat puluh persen) atau lebih dari more of the total paid up shares and those
keseluruhan saham yang disetor dan shares are owned by at least 300 (three
saham tersebut dimiliki paling sedikit oleh hundred) parties.
300 (tiga ratus) pihak.
2. Masing-masing pihak yang dimaksud di 2. Each party can only own less than 5%
atas hanya boleh memiliki saham kurang (five percent) of total paid-up shares.
dari 5% (lima persen) dari keseluruhan
saham yang disetor.
3. Ketentuan tersebut harus dipenuhi oleh 3. The tax payer should fulfill the above
Wajib Pajak dalam waktu paling singkat 6 mentioned criteria at least within 6 (six)
(enam) bulan (183 (seratus delapan months (183 (one hundred and eighty
puluh tiga) hari kalender) dalam jangka three) calendar days) in 1 (one) fiscal
waktu 1 (satu) tahun pajak. year.
4. Pihak-pihak yang memenuhi persyaratan 4. Parties that meet the requirements of 300
300 (tiga ratus) pihak dan 5% (lima (three hundred) parties and 5% (five
persen) sebagaimana di atas, tidak percent) as stated above, do not include:
termasuk: Wajib Pajak Perseroan Public Company Tax Payers who buy
Terbuka yang membeli kembali back their shares; and/or Those who have
sahamnya; dan/atau yang memiliki a special relationship as stipulated in the
hubungan istimewa sebagaimana diatur Income Tax Law with Public Company Tax
dalam Undang-Undang Pajak Payers (reflected in: share ownership by
Penghasilan dengan Wajib Pajak the controlling party and/or major
Perseroan Terbuka (tercermin dari shareholder).
kepemilikan saham oleh pengendali
dan/atau pemegang saham utama).
Berdasarkan Laporan Bulanan Kepemilikan Based on the Monthly Shareholding Report
Saham Nomor DE/I/2025-0034 tanggal Number DE/I/2025-0034 dated 3 January 2025
3 Januari 2025 dan Nomor DE/I/2024-0032 and Number DE/I/2024-0032 dated 3 January
tanggal 3 Januari 2024 dari Biro Administrasi 2024 from the Registrar, Datindo Entrycom,
Efek, Datindo Entrycom, atas kepemilikan regarding BNI’s shares during the year 2024
saham BNI selama tahun 2024 dan tahun and year 2023, BNI has met all criteria
2023, semua kriteria untuk memperoleh mentioned above to obtain a facility of tax rate
fasilitas penurunan tarif pajak tersebut di atas reduction.
telah terpenuhi.
Peraturan Menteri Keuangan No. PMK-136 The MOF Regulation no. PMK-136 Year 2024
Tahun 2024 (PMK-136) telah disahkan di (PMK-136) was enacted in Indonesia, the
Indonesia, yurisdiksi di mana perusahaan jurisdiction in which the company is
didirikan, dan akan berlaku mulai 1 Januari incorporated, and will come into effect from 1
2025. Karena PMK-136 belum efektif pada January 2025. Since the PMK-136 was not
tanggal pelaporan, Grup tidak memiliki effective at the reporting date, the Group has
eksposur pajak saat ini yang terkait. Grup no related current tax exposure. The Group
menerapkan pengecualian untuk mengakui applies the exception to recognising and
dan mengungkapkan informasi tentang aset disclosing information about deferred tax
dan kewajiban pajak tangguhan yang terkait assets and liabilities related to Pillar Two
dengan pajak penghasilan Pilar Dua, income taxes, as provided in the amendments
sebagaimana diatur dalam amandemen PSAK to PSAK 212 issued in December 2023.
212 yang diterbitkan pada bulan Desember
2023.
Halaman - 167 - Page
1378 Transforming the Future, Empowering Indonesia
Page 778
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
29. PERPAJAKAN (lanjutan) 29. TAXATION (continued)
c. Beban pajak (lanjutan) c. Tax expense (continued)
Grup sedang dalam proses menilai apakah The Group is in the process of assessing
mereka termasuk dalam cakupan model Pilar whether they are within the scope of Pillar Two
Dua dan apakah ada eksposur terhadap PMK- model and if there is any exposure to the
136 ketika peraturan tersebut mulai berlaku. PMK-136 for when it comes into effect. Due to
Karena kompleksitas dalam menerapkan PMK- the complexities in applying the PMK-136 and
136 dan menghitung pendapatan GloBE, calculating GloBE income, the quantitative
dampak kuantitatif dari PMK-136 yang impact of the enacted PMK-136 is not yet
disahkan belum dapat diperkirakan secara reasonably estimable.
wajar.
d. Aset pajak tangguhan - bersih d. Deferred tax assets - net
Aset pajak tangguhan pada tanggal The deferred tax assets as of 31 December
31 Desember 2024 dan 2023 merupakan 2024 and 2023 represent the tax effects on the
pengaruh beda pajak dengan rincian sebagai following:
berikut:
2024
Dikreditkan/
(dibebankan) ke
laporan laba rugi
konsolidasian
/
Credited/
(charged) to Dibebankan
Saldo awal/ consolidated ke ekuitas/ Saldo akhir/
Beginning statement of profit Charged to Ending
balance or loss equity balance
Rugi/(laba) yang belum
direalisasi atas
aset keuangan yang Unrealised loss/(gain) on
diukur pada nilai wajar financial assets at fair value
melalui penghasilan through other
komprehensif lain 73,445 - 130,992 204,437 comprehensive income
Cadangan kerugian
penurunan nilai aset
produktif - pinjaman Allowance for impairment losses
yang diberikan 5,312,631 (208,987) - 5,103,644 on earning assets - loans
Cadangan imbalan kerja 798,821 (7,041) (98,826) 692,954 Allowance for employee benefits
Cadangan kerugian
penurunan nilai aset Allowance for impairment
produktif - selain losses on earning assets -
pinjaman yang diberikan 822,199 (207,311) - 614,888 other than loans
Cadangan hukum,
kecurangan (fraud) Allowance for legal,
dan lainnya 1,458 404 - 1,862 fraud and others
(Laba)/rugi yang belum
direalisasi atas efek Unrealised (gain) loss
yang diperdagangkan on trading securities
dan transaksi derivatif (140,591) (34,034) - (174,625) and derivative transactions
Amortisasi Aset-Hak-Guna 19,358 10,041 - 29,399 Right-of-Use Assets amortization
Penyusutan aset tetap 4,433 40,877 (112,085) (66,775) Depreciation of fixed assets
Modifikasi arus kas
kontraktual Modification of contractual
pinjaman yang diberikan 385,046 (4,680) - 380,366 cash flows of loans
Aset pajak tangguhan
BNI - bersih 7,276,800 (410,731) (79,919) 6,786,150 Net deferred tax assets - BNI
Aset pajak tangguhan Net deferred tax assets -
Entitas Anak - bersih 163,818 163,446 Subsidiaries
Aset pajak tangguhan Net consolidated
konsolidasian - bersih 7,440,618 6,949,596 deferred tax assets
Sesuai dengan ketentuan peralihan dalam Based on the transitional provisions in the
Peraturan Menteri Keuangan Republik Regulation of the Minister of Finance of the
Indonesia Nomor 74 Tahun 2024, BNI telah Republic of Indonesia Number 74 of 2024, BNI
melaksanakan perhitungan nilai tercatat has calculated the carrying value of the
cadangan piutang tak tertagih untuk awal allowance for doubtful accounts for the
tahun fiskal 2024 dan selisih lebih sebesar Rp beginning of the fiscal year 2024, and the
23.732.378 akan diakui sebagai biaya yang excess amounting to Rp 23,732,378 will be
dibebankan seluruhnya untuk tahun fiskal recognised as an expense fully charged to the
2025. Terkait dengan hal tersebut, aset pajak fiscal year 2025. In relation to the above, BNI
tangguhan yang akan dimanfaatkan BNI pada will utilize deferred tax assets amounting to
tahun fiskal 2025 sebesar Rp 4.509.152. Rp 4,509,152 in the fiscal year 2025.
Halaman - 168 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1379
Page 779
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
29. PERPAJAKAN (lanjutan) 29. TAXATION (continued)
d. Aset pajak tangguhan - bersih (lanjutan) d. Deferred tax assets - net (continued)
Aset pajak tangguhan pada tanggal The deferred tax assets as of 31 December
31 Desember 2024 dan 2023 merupakan 2024 and 2023 represent the tax effects on the
pengaruh beda pajak dengan rincian sebagai following: (continued)
berikut: (lanjutan)
2023
Dikreditkan/
(dibebankan) ke
laporan laba rugi
konsolidasian
/
Credited/
(charged) to Dibebankan
Saldo awal/ consolidated ke ekuitas/ Saldo akhir/
Beginning statement of profit Charged to Ending
balance or loss and equity balance
Rugi/(laba) yang belum
direalisasi atas
aset keuangan yang Unrealised loss/(gain) on
diukur pada nilai wajar financial assets at fair value
melalui penghasilan through other
komprehensif lain 296,083 - (222,638) 73,445 comprehensive income
Cadangan kerugian
penurunan nilai aset
produktif - pinjaman Allowance for impairment losses
yang diberikan 5,258,654 53,977 - 5,312,631 on earning assets - loans
Cadangan imbalan kerja 659,464 41,475 97,882 798,821 Allowance for employee benefits
Cadangan kerugian
penurunan nilai aset Allowance for impairment
produktif - selain losses on earning assets -
pinjaman yang diberikan 958,979 (136,780) - 822,199 other than loans
Cadangan hukum,
kecurangan (fraud) Allowance for legal,
dan lainnya 2,788 (1,330) - 1,458 fraud and others
Laba yang belum
direalisasi atas efek Unrealised gain
yang diperdagangkan on trading securities
dan transaksi derivatif (76,971) (63,620) - (140,591) and derivative transactions
Amortisasi Aset-Hak-Guna 13,875 5,483 - 19,358 Right-of-Use Assets amortization
Penyusutan aset tetap (20,199) 24,632 - 4,433 Depreciation of fixed assets
Modifikasi arus kas
kontraktual Modification of contractual
pinjaman yang diberikan 393,666 (8,620) - 385,046 cash flows of loans
Aset pajak tangguhan
BNI - bersih 7,486,339 (84,783) (124,756) 7,276,800 Net deferred tax assets - BNI
Aset pajak tangguhan Net deferred tax assets -
Entitas Anak - bersih 128,145 163,818 Subsidiaries
Aset pajak tangguhan Net consolidated
konsolidasian - bersih 7,614,484 7,440,618 deferred tax assets
Manajemen berpendapat bahwa aset pajak Management believes that deferred tax assets
tangguhan dapat dipulihkan seluruhnya. are fully realisable.
e. Surat ketetapan pajak e. Tax assessment letters
Pada tanggal 5 Februari 2018, BNI telah On 5 February 2018, BNI received tax
menerima Surat Ketetapan Pajak Kurang assessment for underpayment of tax (SKPKB)
Bayar (SKPKB) atas PPh Badan untuk tahun which stated that there was an under payment
fiskal 2015 sebesar Rp2.461.364 (termasuk of corporate income tax for fiscal year 2015
denda) dan disetujui BNI sebesar Rp162.130. amounting to Rp2,461,364 (including
Pada tanggal 2 Maret 2018, BNI telah penalties) which was partially agreed by BNI
melakukan pembayaran sebagian SKPKB for the amount of Rp162,130. On 2 March
sebesar Rp1.785.691. Pada tanggal 4 Mei 2018, BNI made a partial payment for the
2018, BNI mengajukan surat keberatan atas amount of Rp1,785,691. On 4 May 2018, BNI
Surat Ketetapan Pajak Kurang Bayar (SKPKB) submitted Objection Letter for these SKPKB to
ke Direktorat Jenderal Pajak. the Directorate General of Tax.
Halaman - 169 - Page
1380 Transforming the Future, Empowering Indonesia
Page 780
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
29. PERPAJAKAN (lanjutan) 29. TAXATION (continued)
e. Surat ketetapan pajak (lanjutan) e. Tax assessment letters (continued)
Pada tanggal 30 April 2019, BNI menerima On 30 April 2019, BNI received Directorate
Keputusan Direktorat Jenderal Pajak yang General of Tax decision which partially
mengabulkan sebagian keberatan BNI dan approved BNI Objection and reduced the
mengurangkan jumlah pajak yang masih harus SKPKB for fiscal year 2015 (including
dibayar dalam SKPKB atas PPh Badan untuk penalties) to become Rp1,212,517 which is
tahun fiskal 2015 (termasuk denda) menjadi partially agreed by BNI amounting to
Rp1.212.517 dan disetujui BNI sebesar Rp163,628. For the overpayment amounting to
Rp163.628. Atas kelebihan pembayaran pajak Rp573,174, after less of STP for fiscal year
di muka sebesar Rp573.174, setelah dikurangi 2019 amounting to Rp481, the Bank has
dengan STP tahun 2019 sebesar Rp481, Bank received a tax refund through compensation
telah menerima restitusi pajak melalui for corporate income tax in 2019. On 26 July
kompensasi pembayaran pajak penghasilan 2019, BNI submitted the request for appeal on
badan tahun 2019. Pada tanggal 26 Juli 2019, the above to the Tax Court. On 24 June 2022,
BNI telah mengajukan permohonan banding BNI received an Appeal Decision from the Tax
keberatan ke Pengadilan Pajak. Pada tanggal Court which partially granted BNI's appeal and
24 Juni 2022, BNI menerima Putusan Banding reduced the amount of tax accrued in the
dari Pengadilan Pajak yang mengabulkan SKPKB on Corporate Income Tax for the 2015
sebagian banding BNI dan mengurangkan fiscal year (including fines) to Rp789,519. On 5
jumlah pajak yang masih harus dibayar dalam October 2022, BNI submitted the Judicial
SKPKB atas PPh Badan untuk tahun fiskal Review to the Supreme Court for the appeal
2015 (termasuk denda) menjadi Rp789.519. decision. On 30 September 2024, the
Pada tanggal 5 Oktober 2022, BNI telah Supreme Court issued a decision confirming
mengajukan upaya hukum Peninjauan Kembali the Tax Court's decision. BNI agreed with the
ke Mahkamah Agung atas putusan banding result of Judicial Review and charged the tax
tersebut. Pada tanggal 30 September 2024, payment to the current year profit or loss.
Mahkamah Agung telah menerbitkan putusan
yang menguatkan putusan Pengadilan Pajak.
BNI telah menerima hasil Peninjauan Kembali
tersebut dan telah membebankan pembayaran
pajak tersebut pada laba rugi tahun berjalan.
30. EFEK-EFEK YANG DITERBITKAN 30. SECURITIES ISSUED
a. Berdasarkan jenis a. By type
2024 2023
Saldo/ Peringkat/ Saldo/ Peringkat/
Balance Rating *) Balance Rating *)
Global Bond, setelah dikurangi
biaya penerbitan yang belum Global Bond, net of
diamortisasi sebesar Rp1.513 BBB*) unamortised issuance cost amounting to
pada tanggal 31 Desember 2024 8,045,987 BBB-**) - - Rp1,513 as of 31 December 2024
Green Bond, setelah dikurangi
biaya penerbitan yang belum Green Bond, net of
diamortisasi sebesar Rp704 unamortised issuance cost amounting to
pada tanggal 31 Desember 2024 Rp704 as of 31 December 2024
dan Rp1.720 pada tanggal and Rp1,720 as of
31 Desember 2023 4,928,510 idAAA***) 4,893,357 idAAA*) 31 December 2023
Total 12,974,497 4,893,357 Total
*) S&P S&P *)
**) Fitch Fitch **)
***) Pefindo S&P ***)
Halaman - 170 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1381
Page 781
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. SECURITIES ISSUED (continued)
a. Berdasarkan jenis (lanjutan) a. By type (continued)
Obligasi Berwawasan Lingkungan (Green Green Bond I PT Bank Negara Indonesia
Bond) I PT Bank Negara Indonesia (Persero) Tbk 2022
(Persero) Tbk Tahun 2022
Pada tanggal 21 Juni 2022, BNI telah On 21 June 2022, BNI has issued Green Bond
menerbitkan Obligasi Berwawasan Lingkungan I PT Bank Negara Indonesia (Persero) Tbk
(Green Bond) I PT Bank Negara Indonesia 2022 (“Green Bond I 2022”) with total amount
(Persero) Tbk Tahun 2022 (“Green Bond I of Rp5,000,000 which consists of
2022”) dengan nominal sebesar Rp5.000.000 2 series:
yang terdiri atas 2 seri:
Nominal/ Kupon/ Jatuh tempo/
Amount Coupon Maturity Date
Obligasi Seri A 4,000,000 6.35% 21 Juni/June 2025 Obligation Serie A
Obligasi Seri B 1,000,000 6.85% 21 Juni/June 2027 Obligation Serie B
Green Bond I 2022 ditawarkan dengan nilai Green Bond I 2022 is offered with a value of
100% (seratus persen) dari jumlah pokok 100% (one hundred percent) of the principal
obligasi, dengan kupon dibayarkan setiap amount of the bond, with coupons paid
kuartalan, dan tercatat di Bursa Efek Indonesia quarterly, and listed on the Indonesia Stock
(IDX) pada 22 Juni 2022. Penawaran Umum Exchange (IDX) on 22 June 2022. The Green
Green Bond I 2022 telah mendapatkan Izin Bond I 2022 Public Offering has obtained OJK
Efektif OJK melalui surat OJK Effective Permission through OJK letter No. S-
No. S-93/D.04/2022 tanggal 10 Juni 2022. 93/D.04/2022 dated 10 June 2022.
Pada tanggal 31 Desember 2024, BNI Green As of 31 December 2024, BNI Green Bond
Bond 2022 memiliki nilai bersih sebesar 2022 had a net value of Rp4,928,510 after
Rp4.928.510 setelah dikurangi biaya deducting the unamortised issuance fee of
penerbitan yang belum diamortisasi sebesar Rp704 (31 December 2023, BNI Green Bond
Rp704 (31 Desember 2023 memiliki nilai 2022 had a net value of Rp4,893,357 after
bersih sebesar Rp4.893.357 setelah dikurangi deducting the unamortised issuance fee of
biaya penerbitan yang belum diamortisasi Rp1,720).
sebesar Rp1.720).
Dana hasil penerbitan obligasi setelah The proceeds from the bond issuance after
dikurangi biaya biaya emisi, seluruhnya akan deducting emission costs will be entirely used
digunakan BNI untuk pembiayaan maupun by BNI to finance and refinance projects in the
pembiayaan kembali proyek-proyek dalam Environmental Based Business Activity
kategori Kegiatan Usaha Berwawasan (hereinafter abbreviated as KUBL or Kegiatan
Lingkungan (KUBL), yaitu proyek-proyek yang Usaha Berwawasan Lingkungan) category,
berkaitan dengan energi terbarukan, efisiensi namely, projects related to renewable
energi, pengolahan sampah menjadi energi energy,energy efficiency, waste processing
dan manajemen limbah, penggunaan sumber into energy, and waste management,
daya alam dan penggunaan tanah yang sustainable use of natural resources and land
berkelanjutan, konservasi keanekaragaman use, conservation of terrestrial and aquatic
hayati darat dan air, transportasi ramah biodiversity, environmentally-friendly
lingkungan, pengelolaan air dan air limbah transportation, sustainable management of
yang berkelanjutan, adaptasi perubahan iklim, water and wastewater, adaptation to climate
gedung berwawasan lingkungan, dan change, environmentally sound buildings, and
pertanian berkelanjutan, dengan sustainable agriculture, with due observance of
memperhatikan Peraturan OJK OJK Regulation No. 60/POJK.04/2017
No. 60/POJK.04/2017 tentang Penerbitan dan concerning the Issuance and Terms of Green
Persyaratan Efek Bersifat Utang Berwawasan Bonds.
Lingkungan (Green Bond).
Halaman - 171 - Page
1382 Transforming the Future, Empowering Indonesia
Page 782
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. SECURITIES ISSUED (continued)
a. Berdasarkan jenis (lanjutan) a. By type (continued)
Obligasi Berwawasan Lingkungan (Green Green Bond I PT Bank Negara Indonesia
Bond) I PT Bank Negara Indonesia (Persero) Tbk 2022 (continued)
(Persero) Tbk Tahun 2022 (lanjutan)
BNI telah memperoleh rating idAAA atas BNI has obtained idAAA rating results for
Green Bond I 2022 dari PT Pemeringkat Efek Green Bond I 2022 from PT Pemeringkat Efek
Indonesia (PEFINDO) pada tanggal 8 Maret Indonesia (PEFINDO) on 8 March 2024 and
2024 dan Opini Pihak Kedua yang diberikan also Second-party Opinion which has given by
oleh Sustainalytics pada tanggal 20 September Sustainalytics on 20 September 2024.
2024.
Obligasi Senior BNI Global Bond 2024 Senior bond BNI Global Bond 2024
Pada tanggal 5 April 2024, BNI telah On 5 April 2024, BNI has issued USD
menerbitkan Obligasi Senior denominasi USD, denominated Senior Bond, BNI Global Bond
BNI Global Bond 2024 sebesar nilai nominal 2024 with total nominal value of USD
USD 500.000.000 (nilai penuh) dengan tenor 5 500,000,000 (full amount) with a tenor of 5
tahun. years.
BNI Global Bond 2024 ditawarkan dengan nilai BNI Global Bond 2024 was offered with a
100% (seratus persen) dari nilai pokok obligasi value of 100% (one hundred percent) of the
dengan kupon sebesar 5,28% per tahun yang principal amount of the bond, with coupons of
dibayarkan setiap semester dan tercatat pada 5.28% (five point twenty-eight percent) per
Singapore Exchange (SGX) dengan merujuk annum which paid semi-annually and listed on
pada ketentuan Regulation S (”Reg S”) the Singapore Exchange (SGX) by referring to
berdasarkan US Securities Act. the Regulation S ("Reg S") under the US
Securities Act.
Pada tanggal 31 Desember 2024, BNI Global As of 31 December 2024, the net value of BNI
Bond 2024 memiliki nilai bersih sebesar Global Bond 2024 was Rp8,045,987 after
Rp8.045.987 setelah dikurangi biaya deducting unamortised issuance cost
penerbitan yang belum diamortisasi sebesar amounted Rp1,513.
Rp1.513.
Dana hasil penerbitan BNI Global Bond 2024 The proceeds from the issuance of BNI Global
akan digunakan untuk keperluan pembiayaan Bond 2024 will be allocated for BNI’s financing
dan pendanaan umum BNI dalam rangka and general funding purposes to support
pengembangan usaha serta peningkatan business expansion and optimizing the
komposisi struktur dana jangka panjang BNI composition of the long-term fund structure.
BNI telah memperoleh hasil pemeringkatan BNI has obtained ratings for BNI Global Bond
atas BNI Global Bond 2024 dari S&P dan Fitch 2024 from S&P and Fitch with ratings of BBB
dengan peringkat masing-masing BBB dan and BBB-, respectively.
BBB-.
Halaman - 172 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1383
Page 783
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
30. EFEK-EFEK YANG DITERBITKAN (lanjutan) 30. SECURITIES ISSUED (continued)
b. Berdasarkan mata uang b. By currency
2024 2023
Mata uang asing Foreign currencies
Global Bond, Global Bond,
setelah dikurangi diskonto net of unamortised
yang belum diamortisasi sebesar discount cost of
Rp1.513 pada tanggal Rp1,513 as of
31 Desember 2024 8,045,987 - 31 December 2024
Rupiah Rupiah
Green Bond, Green Bond,
setelah dikurangi diskonto net of unamortised
yang belum diamortisasi sebesar discount cost of
Rp704 pada tanggal Rp704 as of
31 Desember 2024 dan sebesar 31 December 2024 and
Rp1.720 pada tanggal Rp1,720 as of
31 Desember 2023 4,928,510 4,893,357 31 December 2023
12,974,497 4,893,357
c. Berdasarkan hubungan c. By relationship
2024 2023
Pihak berelasi Related parties
Rupiah 1,891,832 1,764,505 Rupiah
Pihak ketiga Third parties
Mata uang asing 8,045,987 - Foreign currencies
Rupiah 3,036,678 3,128,852 Rupiah
11,082,665 3,128,852
12,974,497 4,893,357
Informasi mengenai efek-efek yang diterbitkan Information related to securities issued to
kepada pihak-pihak berelasi diungkapkan related parties are disclosed in Note 45m.
pada Catatan 45m.
d. Tingkat suku bunga per tahun d. Annual interest rates
Dolar
Amerika Serikat/
Rupiah United States Dollar
% %
2024 6.35 - 6.85 5,28 2024
2023 6.35 - 6.85 - 2023
Halaman - 173 - Page
1384 Transforming the Future, Empowering Indonesia
Page 784
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA 31. BORROWINGS
a. Berdasarkan jenis dan mata uang a. By type and currency
2024 2023
Rupiah Rupiah
Pinjaman penerusan 53 53 Two step loans
Kredit likuiditas untuk kredit koperasi Liquidity loan for member of
primer kepada anggotanya 914 914 primary cooperatives
Lain-lain 2,910,116 1,031,535 Others
2,911,083 1,032,502
Mata uang asing Foreign currencies
Pinjaman bilateral 35,115,128 21,856,207 Bilateral loans
Bankers acceptance 4,171,560 7,767,787 Bankers acceptance
Pinjaman penerusan 48,504 51,808 Two step loans
Lain-lain 685,169 241,304 Others
40,020,361 29,917,106
42,931,444 30,949,608
Pinjaman bilateral Bilateral loans
BNI memiliki pinjaman bilateral sebagai salah BNI has bilateral loan which is one of the
satu strategi pendanaan Bank untuk menjaga Bank’s strategy to maintain funding profile
komposisi pendanaan jangka pendek dan between short term and long term funding.
jangka panjang. Termasuk di dalam pinjaman Bilateral loans include the following borrowing
bilateral adalah fasilitas pinjaman di bawah ini: facilities:
a) Pinjaman bilateral luar negeri dengan a) Offshore bilateral loan with China
China Development Bank sebesar Development Bank amounting to
USD700.000.000 (nilai penuh) dengan USD700,000,000 (full amount) with tenure
jangka waktu pinjaman selama 10 tahun of 10 years and with interest rate of 6-
serta tingkat suku bunga LIBOR 6 bulan month LIBOR plus a certain margin per
ditambah margin tertentu per tahun dan annum and will mature on 16 September
akan jatuh tempo pada tanggal 16 2025. Regarding to the LIBOR transition,
September 2025. Sehubungan dengan the Bank had amended the agreement for
adanya transisi LIBOR, Bank telah the use of reference rate from 6-month
melakukan amandemen perjanjian LIBOR plus a certain margin per annum to
penggunaan reference rate dari LIBOR 6 6-month SOFR plus a certain margin per
bulan ditambah margin tertentu per tahun annum which already applies. As of 31
menjadi SOFR 6 bulan ditambah margin December 2024 and 2023, outstanding
tertentu per tahun yang telah berlaku. loan less unamortised issuance costs
Pada tanggal 31 Desember 2024 dan amounted to USD93,392,840 (full amount)
2023, saldo pinjaman setelah dikurangi or equivalent to Rp1,503,158 and
dengan biaya penerbitan yang belum USD186,736,438 (full amount) or
diamortisasi masing-masing sebesar equivalent to Rp2,875,182, respectively.
USD93.392.840 (nilai penuh) atau
ekuivalen Rp1.503.158 dan
USD186.736.438 (nilai penuh) atau
ekuivalen Rp2.875.182.
Halaman - 174 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1385
Page 785
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Pinjaman bilateral (lanjutan) Bilateral loans (continued)
b) Pinjaman bilateral luar negeri dengan b) Offshore bilateral loan with China
China Development Bank sebesar Development Bank amounting to
USD189.000.000 (nilai penuh) dengan USD189,000,000 (full amount) with tenure
jangka waktu pinjaman selama 10 tahun of 10 years and with interest rate of 6-
month LIBOR plus a certain margin per
serta tingkat suku bunga LIBOR 6 bulan annum and will mature on 16 September
ditambah margin tertentu per tahun dan 2025. Regarding to the LIBOR transition,
akan jatuh tempo pada tanggal 16 the Bank had amended the agreement for
September 2025. Sehubungan dengan the use of reference rate from 6-month
adanya transisi LIBOR, Bank telah LIBOR plus a certain margin per annum to
melakukan amandemen perjanjian 6-month SOFR plus a certain margin per
penggunaan reference rate dari LIBOR 6 annum which already applies. As of
bulan ditambah margin tertentu per tahun 31 December 2024 and 2023, outstanding
menjadi SOFR 6 bulan ditambah margin loan less unamortised issuance costs
amounted to USD37,698,436 (full amount)
tertentu per tahun yang telah berlaku. or equivalent to Rp606,756 and
Pada tanggal 31 Desember 2024 dan USD75,369,011 (full amount) or
2023, saldo pinjaman setelah dikurangi equivalent to Rp1,160,457.
dengan biaya penerbitan yang belum
diamortisasi masing-masing sebesar
USD37.698.436 (nilai penuh) atau
ekuivalen Rp606.756 dan USD75.369.011
(nilai penuh) atau ekuivalen Rp1.160.457.
c) Pada tanggal 25 November 2019, BNI c) On 25 November 2019, BNI obtained
memperoleh fasilitas pinjaman bilateral offshore bilateral loan with CTBC Bank
luar negeri dengan CTBC Bank Co. Ltd., Co. Ltd., MUFG Bank Ltd., Standard
MUFG Bank Ltd., Standard Chartered Chartered Bank (Singapore) Ltd.,
Bank (Singapore) Ltd., Sumitomo Mitsui Sumitomo Mitsui Banking Corporation
Banking Corporation Singapore Branch, Singapore Branch, and United Overseas
dan United Overseas Bank Ltd. sebagai Bank Ltd. as Mandated Lead Arrangers &
Mandated Lead Arrangers & Bookrunners Bookrunners amounting to
senilai USD750.000.000 (nilai penuh) USD750,000,000 (full amount) which was
yang terbagi dalam dua tranche, yaitu split into two tranches, tranche A and
tranche A dan tranche B. Tranche A tranche B. Tranche A amounting to
sebesar USD375.000.000 (nilai penuh) USD375,000,000 (full amount) with tenure
dengan jangka waktu 42 bulan serta of 42 months with interest rate of 3-month
tingkat suku bunga LIBOR 3 bulan LIBOR plus a certain margin per annum
ditambah margin tertentu per tahun dan has matured on 25 May 2023, while
telah jatuh tempo pada tanggal 25 Mei tranche B amounting to USD375,000,000
2023, sedangkan tranche B sebesar (full amount) with tenure of 60 months
USD375.000.000 (nilai penuh) dengan with interest of 3-month LIBOR plus a
jangka waktu 60 bulan serta tingkat suku certain margin per annum has matured on
bunga LIBOR 3 bulan ditambah margin 25 November 2024. Standard Chartered
tertentu per tahun dan telah jatuh tempo Bank (Hong Kong) Ltd acted as the Agent
pada tanggal 25 November 2024. for this loan facility.
Standard Chartered Bank (Hong Kong)
Ltd. bertindak sebagai Agen untuk fasilitas
pinjaman ini.
Halaman - 175 - Page
1386 Transforming the Future, Empowering Indonesia
Page 786
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Pinjaman bilateral (lanjutan) Bilateral loans (continued)
c) Pada tanggal 25 Februari 2020, BNI c) On 25 February 2020, BNI obtained
memperoleh fasilitas tambahan fasilitas additional offshore bilateral loan with
pinjaman bilateral senilai amounting to USD220,000,000 (full
USD220.000.000 (nilai penuh) yang amount) split into two tranches, tranche A
terbagi dalam dua tranche, yaitu tranche A and tranche B. Tranche A obtained
dan tranche B. Tranche A mendapat additional amounting to USD135,000,000
tambahan sebesar USD135.000.000 (nilai (full amount) with tenure of 39 months
penuh) dengan jangka waktu 39 bulan with interest of 3 months LIBOR plus a
serta tingkat suku bunga LIBOR 3 bulan certain margin per annum and has
ditambah margin tertentu per tahun dan matured on 25 May 2023. While tranche B
telah tempo pada tanggal 25 Mei 2023. obtained additional amounting to
Sedangkan tranche B sebesar USD85,000,000 (full amount) with tenure
USD85.000.000 (nilai penuh) dengan of 57 months with interest rate of 3
jangka waktu 57 bulan serta tingkat suku months LIBOR plus a certain margin per
bunga LIBOR 3 bulan ditambah margin annum and has matured on 25 November
tertentu per tahun dan telah jatuh tempo 2024 and was not renewed.
pada tanggal 25 November 2024 dan
tidak diperpanjang.
Sehubungan dengan adanya transisi Regarding to the LIBOR transition, the
LIBOR, Bank telah melakukan Bank had amended the agreement for the
amendemen perjanjian penggunaan use of reference rate from 3-month LIBOR
reference rate dari LIBOR 3 bulan plus a certain margin per annum to 3-
ditambah margin tertentu per tahun month SOFR plus a certain margin per
menjadi SOFR 3 bulan ditambah margin annum which already applies.
tertentu per tahun yang telah berlaku.
Pada tanggal 31 Desember 2024 dan As of 31 December 2024 and 2023,
2023, saldo pinjaman setelah dikurangi outstanding loan less unamortised
dengan biaya penerbitan yang belum issuance costs amounted to
diamortisasi masing-masing sebesar USDnil or equivalent to Rpnil and
USDnihil atau ekuivalen Rpnihil dan USD457,405,333 (full amount) or
USD457.405.333 (nilai penuh) atau equivalent to Rp7,042,668, respectively.
ekuivalen Rp7.042.668.
d. BNI, melalui BNI cabang Singapura dan d. BNI, through Singapore and London
London memiliki pinjaman bilateral luar branches, has offshore bilateral loan with
negeri dengan konsorsium bank yang consortium of banks consisting of Bank of
terdiri dari Bank of China (Hong Kong) Bank of China (Hong Kong) Limited,
Limited, CTBC Bank Co., LTD, CITI CTBC Bank Co., LTD, CITI Group Global
Group Global Market Asia Limited, Market Asia Limited, Oversea-Chinese
Oversea-Chinese Banking Corporation Banking Corporation Limited, dan United
Limited, dan United Overseas Bank Overseas Bank Limited amounting to
Limited sebesar USD500.000.000 (nilai USD500,000,000 (full amount) with tenure
penuh) dengan jangka waktu pinjaman of 3 years and with interest of SOFR plus
selama 3 tahun dengan tingkat suku a certain margin per annum and will
bunga SOFR ditambah margin tertentu mature on 28 September 2025. As of
per tahun dan akan jatuh tempo pada 31 December 2024 and 2023, the
tanggal 28 September 2025. Pada tanggal outstanding loan balance under this
31 Desember 2024 dan 2023, saldo facility amounted to USD500,000,000 (full
pinjaman fasilitas tersebut setelah amount) or equivalent to Rp8,047,500 and
dikurangi biaya yang belum diamortisasi to USD500,000,000 (full amount) or
masing-masing sebesar USD500.000.000 equivalent to Rp7,698,500.
(nilai penuh) atau ekuivalen Rp8.047.500
dan USD500.000.000 (nilai penuh) atau
ekuivalen Rp7.698.500.
Halaman - 176 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1387
Page 787
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Pinjaman bilateral (lanjutan) Bilateral loans (continued)
e) Pada tanggal 22 November 2023, BNI e) On 22 November 2023, BNI obtained
memperoleh fasilitas pinjaman bilateral onshore bilateral loan with MUFG Bank,
dalam negeri dengan MUFG Bank, Ltd. Ltd. amounting to USD200,000,000 (full
senilai USD200.000.000 (nilai penuh) amount) with a tenure of 3 years. Interest
dengan jangka waktu 3 tahun. Tingkat rate of the borrowing is a fixed interest
suku bunga pinjaman adalah suku bunga rate of 6% per annum for the first year,
tetap 6% per tahun untuk tahun pertama, and then a floating interest rate using 3-
dan selanjutnya menjadi tingkat suku month SOFR plus a certain margin per
bunga mengambang dengan year. This loan facility will mature on 20
menggunakan SOFR 3 bulan ditambah November 2026. As of 31 December
margin tertentu per tahun. Fasilitas ini 2024, the outstanding loan balance under
akan jatuh tempo pada tanggal 20 this facility amounted to USD200,000,000
November 2026. Pada tanggal 31 (full amount) or equivalent to Rp3,219,000
Desember 2024, saldo pinjaman fasilitas (31 December 2023: USD200,000,000
tersebut sebesar USD200.000.000 (nilai (full amount) or equivalent to
penuh) atau ekuivalen Rp3.219.000 (31 Rp3,079,400).
Desember 2023: USD200.000.000 (nilai
penuh) atau ekuivalen Rp3.079.400).
Persyaratan-persyaratan penting (financial The significant requirements (financial
covenants) dalam perjanjian pinjaman covenants) in the Bank’s loan agreement
Bank antara lain: include the following:
• Rasio Non-Performing Loan (NPL) • Non-Performing Loan (NPL) ratio
maksimum 5%. maximum of 5%.
• Nilai Capital Adequacy Ratio (CAR) • Capital Adequacy Ratio (CAR)
minimum 9% atau sesuai dengan minimum 9% or according to the
ketentuan regulasi yang berlaku. applicable regulation.
• Nilai Rasio Modal Inti (Tier 1 Ratio) • Tier 1 Ratio minimum of 6%.
minimum 6%.
• Nilai Rasio Modal Inti Utama (Core • Core Tier 1 Ratio minimum of 5%.
Tier 1 Ratio) minimum 5%.
• Rasio Return on Average Assets • Return on Average Assets ratio
minimum 0,6%, dengan ketentuan minimum of 0.6%, provided that
bahwa jika nilai Capital Adequacy Capital Adequacy Ratio (CAR) is
Ratio (CAR) sama dengan atau lebih equal to or greater than 12.5%.
besar dari 12,5%.
Pada tahun yang berakhir pada During the years ended 31 December
31 Desember 2024 dan 2023, Bank telah 2024 and 2023, the Bank has fulfilled the
memenuhi persyaratan penting yang terms required set forth in the agreements.
dipersyaratkan dalam perjanjian ini.
Halaman - 177 - Page
1388 Transforming the Future, Empowering Indonesia
Page 788
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Pinjaman bilateral (lanjutan) Bilateral loans (continued)
f) Pada tanggal 16 Oktober 2024, BNI f) On 16 October 2024, BNI obtained an
memperoleh fasilitas pinjaman bilateral additional bilateral loan facility with MUFG
tambahan dengan MUFG Bank, Ltd. Bank, Ltd. worth USD100,000,000 (full
senilai USD100.000.000 (nilai penuh) amount) with a term of 4 years calculated
dengan jangka waktu 4 tahun dihitung dari from the drawdown date. The interest rate
tanggal penarikan. Tingkat suku bunga of the loan is based on the SOFR floating
pinjaman menggunakan acuan tingkat interest rate, plus a certain margin. The
suku bunga mengambang SOFR drawdown of this loan was approved on
ditambah margin tertentu. Penarikan atas 18 October 2024 and will mature on 18
pinjaman ini dilakukan pada tanggal 18 October 2028. As of 31 December 2024,
Oktober 2024 dan akan jatuh tempo pada the balance of the loan facility amounted
tanggal 18 Oktober 2028. Pada tanggal 31 to USD99,433,300 (full amount) or
Desember 2024, saldo pinjaman fasilitas equivalent to Rp1,600,379.
tersebut sebesar USD99.433.300 (nilai
penuh) atau ekuivalen Rp1.600.379.
Persyaratan-persyaratan penting (financial The significant requirements (financial
covenants) dalam perjanjian pinjaman covenants) in the Bank’s loan
Bank antara lain: agreement include the following:
• Rasio Non-Performing Loan (NPL) • Non-Performing Loan (NPL) Net
Neto maksimum 5%. ratio maximum of 5%.
• Nilai Capital Adequacy Ratio (CAR) • Capital Adequacy Ratio (CAR)
minimum 9,9% atau sesuai dengan minimum 9.9% or according to the
ketentuan regulasi yang berlaku. applicable regulation.
Pada tahun yang berakhir pada During the years ended 31 December
31 Desember 2024 dan 2023, Bank telah 2024 and 2023, the Bank has fulfilled
memenuhi persyaratan penting yang the terms required set forth in the
dipersyaratkan dalam perjanjian ini. agreements.
g) Pada tanggal 8 November 2024, BNI g) On 8 November 2024, BNI obtained a
memperoleh fasilitas pinjaman dengan loan facility with a consortium of banks
konsorsium bank yang terdiri dari Bank of consisting of Bank of America, CIMB
America, CIMB Bank Berhad, CTBC Bank Bank Berhad, CTBC Bank Co., LTD.,
Co.,LTD., DBS Bank LTD., Oversea- DBS Bank LTD., Oversea-Chinese
Chinese Banking Corporation Limited, dan Banking Corporation Limited, and The
The Hongkong and Shanghai Banking Hongkong and Shanghai Banking
Corporation Limited sebesar USD Corporation Limited amounting to USD
600.000.000 (nilai penuh) dengan jangka 600,000,000 (full amount) with a loan
waktu pinjaman selama 4 tahun dengan term of 4 years and SOFR floating
tingkat suku bunga mengambang SOFR interest rate plus a certain margin per
ditambah margin tertentu per tahun. year. The withdrawal of this loan was
Penarikan atas pinjaman ini dilakukan approved on 20 November 2024 and
pada tanggal 20 November 2024 dan will mature on 20 August 2028. As of 31
akan jatuh tempo pada 20 Agustus 2028. December 2024, the balance of the
Pada tanggal 31 Desember 2024, saldo loan facility after deducting unamortized
pinjaman fasilitas tersebut setelah costs amounted to USD 595,579,612
dikurangi biaya yang belum diamortisasi (full amount) or equivalent to
masing-masing sebesar USD595.579.612 Rp9,585,854.
(nilai penuh) atau ekuivalen Rp9.585.854.
Persyaratan-persyaratan penting (financial The significant requirements (financial
covenants) dalam perjanjian pinjaman covenants) in the Bank’s loan
Bank antara lain: agreement include the following:
• Rasio Non-Performing Loan (NPL) • Non-Performing Loan (NPL) Net
Neto maksimum 5%. ratio maximum of 5%.
• Nilai Capital Adequacy Ratio (CAR) • Capital Adequacy Ratio (CAR)
minimum 9,9% atau sesuai dengan minimum 9.9% or according to the
ketentuan regulasi yang berlaku. applicable regulation.
Pada tahun yang berakhir pada During the years ended 31 December
31 Desember 2024 dan 2023, Bank telah 2024 and 2023, the Bank has fulfilled
memenuhi persyaratan penting yang the terms required set forth in the
dipersyaratkan dalam perjanjian ini. agreements.
Halaman - 178 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1389
Page 789
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Pinjaman bilateral (lanjutan) Bilateral loans (continued)
h) Pada tanggal 1 Agustus 2024, BNI h) On 1 August 2024, BNI obtained a loan
memperoleh fasilitas pinjaman dengan facility with Caixabank, SA worth
Caixabank, S.A. senilai USD25.000.000 USD25,000,000 (full amount) with a
(nilai penuh) dengan jangka waktu 6 bulan. term of 6 months. The withdrawal of this
Penarikan atas pinjaman ini dilakukan loan was approved on 2 August 2024
pada tanggal 2 Agustus 2024 dan akan and will mature on 3 February 2025. The
jatuh tempo pada tanggal 3 Februari 2025. interest rate on the loan uses the SOFR
Tingkat suku bunga pinjaman floating interest rate as a reference plus
menggunakan acuan tingkat suku bunga a certain margin that will be paid in full at
mengambang SOFR ditambah margin maturity. As of 31 December 2024, the
tertentu yang akan dibayarkan balance of the loan facility was
sepenuhnya saat jatuh tempo. Pada USD25,000,000 (full amount) or
tanggal 31 Desember 2024, saldo equivalent to Rp402,375.
pinjaman fasilitas tersebut sebesar
USD25.000.000 (nilai penuh) atau
ekuivalen Rp402.375.
i) Pada tanggal 2 Agustus 2024, BNI i) On 2 August 2024, BNI obtained a loan
memperoleh fasilitas pinjaman dengan facility with Emirates NBD Bank
Emirates NBD Bank (P.J.S.C) senilai (P.J.S.C) worth USD100,000,000 (full
USD100.000.000 (nilai penuh) dengan amount) with a term of 6 months. The
jangka waktu 6 bulan. Penarikan atas withdrawal of this loan was approved on
pinjaman ini dilakukan pada tanggal 5 5 August 2024 and will mature on 31
Agustus 2024 dan akan jatuh tempo pada January 2025. The interest rate on the
tanggal 31 Januari 2025. Tingkat suku loan uses the SOFR floating interest rate
bunga pinjaman menggunakan acuan as a reference plus a certain margin that
tingkat suku bunga mengambang SOFR will be paid in full at maturity. As of 31
ditambah margin tertentu yang akan December 2024, the balance of the loan
dibayarkan sepenuhnya saat jatuh tempo. facility was USD100,000,000 (full
Pada tanggal 31 Desember 2024, saldo amount) or equivalent to Rp1,609,500.
pinjaman fasilitas tersebut sebesar
USD100.000.000 (nilai penuh) atau
ekuivalen Rp1.609.500.
j) Pada tanggal 5 Agustus 2024, BNI j) On 5 August 2024, BNI obtained a loan
memperoleh fasilitas pinjaman dengan facility with Wells Fargo Bank National
Wells Fargo Bank National Association Association worth USD20,000,000 (full
senilai USD20.000.000 (nilai penuh) amount) with a term of 6 months. The
dengan jangka waktu 6 bulan. Penarikan withdrawal of this loan was approved on
atas pinjaman ini dilakukan pada tanggal 7 7 August 2024 and will mature on 3
Agustus 2024 dan akan jatuh tempo pada February 2025. The interest rate of the
tanggal 3 Februari 2025. Tingkat suku loan uses the SOFR floating interest rate
bunga pinjaman menggunakan acuan as a reference plus a certain margin that
tingkat suku bunga mengambang SOFR will be paid in full at maturity. As of 31
ditambah margin tertentu yang akan December 2024, the balance of the loan
dibayarkan sepenuhnya saat jatuh tempo. facility was USD20,000,000 (full amount)
Pada tanggal 31 Desember 2024, saldo or equivalent to Rp321,900.
pinjaman fasilitas tersebut sebesar
USD20.000.000 (nilai penuh) atau
ekuivalen Rp321.900.
Halaman - 179 - Page
1390 Transforming the Future, Empowering Indonesia
Page 790
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Pinjaman bilateral (lanjutan) Bilateral loans (continued)
k) BNI, melalui BNI cabang Tokyo k) BNI, through BNI Tokyo branch, obtained
memperoleh fasilitas pinjaman bilateral a bilateral offshore loan facility with
luar negeri dengan MUFG Bank, Ltd. MUFG Bank, Ltd. with a maximum facility
dengan maksimum fasilitas of USD100,000,000 (full amount). The
USD100.000.000 (nilai penuh). Tingkat interest rate of the loan uses the SOFR
suku bunga pinjaman menggunakan floating interest rate as a reference plus
acuan tingkat suku bunga mengambang a certain margin. This facility has been
SOFR ditambah margin tertentu. Fasilitas used on 30 December 2024 and 29
ini telah digunakan pada tanggal 30 November 2024, amounting to
Desember 2024 dan 29 November 2024 USD50,000,000 and USD25,000,000,
masing-masing sebesar USD50.000.000 respectively. This facility has a maximum
dan USD25.000.000. Fasilitas ini memiliki maturity of 3 months from the date of
jatuh tempo maksimal 3 bulan sejak withdrawal of each loan, namely on 31
tanggal penarikan masing-masing March 2025 and 28 February 2025. As of
pinjaman, yaitu pada tanggal 31 Maret 31 December 2024, the loan balance of
2025 dan 28 Februari 2025. Pada tanggal the facility was USD75,000,000 (full
31 Desember 2024, saldo pinjaman amount) or equivalent to Rp1,207,125.
fasilitas tersebut adalah sebesar
USD75.000.000 (nilai penuh) atau
ekuivalen Rp1.207.125.
l) BNI, melalui BNI cabang Singapura l) BNI, through BNI Singapore branch,
memperoleh fasilitas pinjaman bilateral obtained a bilateral offshore loan facility
luar negeri dengan Emirates NBD Bank with Emirates NBD Bank (P.J.S.C) of
(P.J.S.C) sebesar USD50.000.000 (nilai USD50,000,000 (full amount) and a
penuh) dan jatuh tempo maksimal 9 bulan maximum maturity of 9 months from the
sejak tanggal penarikan masing-masing date of withdrawal of each loan. The loan
pinjaman. Tingkat suku bunga pinjaman interest rate uses the SOFR floating
menggunakan acuan tingkat suku bunga interest rate as a reference plus a certain
mengambang SOFR ditambah margin margin. The withdrawal of this loan
tertentu. Penarikan atas fasilitas pinjaman facility was approved on 21 June 2024
ini dilakukan pada tanggal 21 June 2024 and will mature on 18 March 2025. As of
dan akan jatuh tempo pada tanggal 18 31 December 2024, the loan balance of
Maret 2025. Pada tanggal 31 Desember the facility was USD50,000,000 (full
2024, saldo pinjaman fasilitas tersebut amount) or equivalent to Rp804,750.
adalah sebesar USD50.000.000 (nilai
penuh) atau ekuivalen Rp804.750.
m) BNI, melalui BNI cabang Singapura m) BNI, through BNI Singapore branch,
memperoleh fasilitas pinjaman bilateral obtained a bilateral overseas loan facility
luar negeri dengan Australia and New with Australia and New Zealand Banking
Zealand Banking Group Limited sebesar Group Limited amounting to
AUD78.840.402 (nilai penuh) dan jatuh AUD78,840,402 (full amount) and a
tempo maksimal 1 tahun sejak tanggal maximum maturity of 1 year from the
penarikan pinjaman. Tingkat suku bunga date of loan withdrawal. The loan interest
pinjaman menggunakan acuan tingkat rate uses the Bank Bill Swap Rate
suku bunga Bank Bill Swap Rate (BBSY) (BBSY) interest rate as a reference plus
ditambah margin tertentu. Penarikan atas a certain margin. The withdrawal of this
fasilitas pinjaman ini dilakukan pada loan facility was made on 19 December
tanggal 19 Desember 2024 dan akan jatuh 2024 and will mature on 19 December
tempo pada tanggal 19 Desember 2025. 2025. As of 31 December 2024, the loan
Pada tanggal 31 Desember 2024, saldo balance of the facility was
pinjaman fasilitas tersebut adalah sebesar AUD78,840,402 (full amount) or
AUD78.840.402 (nilai penuh) atau equivalent to Rp789,469.
ekuivalen Rp789.469.
Halaman - 180 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1391
Page 791
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Pinjaman bilateral (lanjutan) Bilateral loans (continued)
n) BNI, melalui BNI cabang Singapura n) BNI, through BNI Singapore branch,
memperoleh fasilitas pinjaman bilateral obtained a bilateral overseas loan facility
luar negeri dengan United Overseas Bank with United Overseas Bank Limited
Limited sebesar SGD90.000.000 (nilai amounting to SGD90,000,000 (full
penuh) dan jatuh tempo maksimal 359 hari amount) and a maximum maturity of 359
sejak tanggal penarikan pinjaman. Tingkat days from the date of loan withdrawal.
suku bunga pinjaman menggunakan The loan interest rate uses the
acuan tingkat suku bunga Singapore Singapore Overnight Rate Average
Overnight Rate Average (SORA). (SORA) interest rate as a reference. The
Penarikan atas fasilitas pinjaman ini withdrawal of this loan facility was made
dilakukan pada tanggal 1 April 2024 dan on 1 April 2024 and will mature on 26
akan jatuh tempo pada tanggal 26 Maret March 2025. As of 31 December 2024,
2025. Pada tanggal 31 Desember 2024, the loan balance of the facility was
saldo pinjaman fasilitas tersebut adalah SGD90,000,000 (full amount) or
sebesar SGD90.000.000 (nilai penuh) atau equivalent to Rp1,066,012.
ekuivalen Rp1.066.012.
o) BNI, melalui BNI cabang Hongkong o) BNI, through BNI Hongkong branch,
memperoleh fasilitas pinjaman bilateral obtained a bilateral offshore loan facility
luar negeri dengan MUFG Bank, Ltd. with MUFG Bank, Ltd. with a maximum
dengan maksimum fasilitas USD facility of USD 100,000,000 (full amount).
100.000.000 (nilai penuh). Tingkat suku The loan interest rate uses the SOFR
bunga pinjaman menggunakan acuan floating interest rate as a reference plus
tingkat suku bunga mengambang SOFR a certain margin. This facility has been
ditambah margin tertentu. Fasilitas ini telah used on 22 October 2024, 6 November
digunakan pada tanggal 22 Oktober 2024, 2024 and 3 December 2024, amounting
6 November 2024 dan 3 Desember 2024 to USD60,000,000, USD20,000,000 and
masing-masing sebesar USD60.000.000, USD20,000,000, respectively. This
USD20.000.000 dan USD20.000.000. facility has a maximum maturity of 3
Fasilitas ini memiliki jatuh tempo maksimal months from the date of withdrawal of
3 bulan sejak tanggal penarikan masing- each loan, namely on 22 January 2025,
masing pinjaman, yaitu pada tanggal 22 6 February 2025 and 3 March 2025. As
Januari 2025, 6 Februari 2025 dan 3 Maret of 31 December 2024, the loan balance
2025. Pada tanggal 31 Desember 2024, of the facility was USD100,000,000 (full
saldo pinjaman fasilitas tersebut adalah amount) or equivalent to Rp1,609,500.
sebesar USD100.000.000 (nilai penuh)
atau ekuivalen Rp1.609.500.
p) BNI, melalui BNI cabang Hongkong p) BNI, through BNI Hongkong branch,
memperoleh fasilitas pinjaman bilateral obtained a bilateral overseas loan facility
luar negeri dengan China Construction with China Construction Bank (Asia)
Bank (Asia) Corporation Limited dengan Corporation Limited with a maximum
maksimum fasilitas USD100.000.000 (nilai facility of USD100,000,000 (full amount).
penuh). Tingkat suku bunga pinjaman The loan interest rate uses the SOFR
menggunakan acuan tingkat suku bunga floating interest rate as a reference plus
mengambang SOFR ditambah margin a certain margin. This facility has been
tertentu. Fasilitas ini telah digunakan pada used on 26 June 2024 and 26 July 2024,
tanggal 26 Juni 2024 dan 26 Juli 2024 amounting to USD10,000,000 and
masing-masing sebesar USD10.000.000 USD90,000,000, respectively. This
dan USD90.000.000. Fasilitas ini memiliki facility has a maximum maturity of 1 year
jatuh tempo maksimal 1 tahun sejak from the date of withdrawal of each loan,
tanggal penarikan masing-masing namely on 26 June 2025 and 26 July
pinjaman, yaitu pada tanggal 26 Juni 2025 2025. As of 31 December 2024, the loan
dan 26 Juli 2025. Pada tanggal 31 balance of the facility was
Desember 2024, saldo pinjaman fasilitas USD100,000,000 (full amount) or
tersebut adalah sebesar USD100.000.000 equivalent to Rp1,609,500.
(nilai penuh) atau ekuivalen Rp1.609.500.
Halaman - 181 - Page
1392 Transforming the Future, Empowering Indonesia
Page 792
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Pinjaman bilateral (lanjutan) Bilateral loans (continued)
q) BNI, melalui BNI cabang Hongkong q) BNI, through BNI Hongkong branch,
memperoleh fasilitas pinjaman bilateral obtained a bilateral offshore loan facility
luar negeri dengan The Hongkong and with The Hongkong and Shanghai
Shanghai Banking Corporation Limited Banking Corporation Limited with a
dengan maksimum fasilitas maximum facility of USD50,000,000 (full
USD50.000.000 (nilai penuh). Tingkat amount). The loan interest rate uses the
suku bunga pinjaman menggunakan SOFR floating interest rate as a
acuan tingkat suku bunga mengambang reference plus a certain margin. This
SOFR ditambah margin tertentu. Fasilitas facility has been used on 27 December
ini telah digunakan pada tanggal 27 2024 in the amount of USD50,000,000
Desember 2024 sebesar USD50.000.000 and will mature on 22 December 2025.
dan akan jatuh tempo pada 22 Desember As of 31 December 2024, the loan
2025. Pada tanggal 31 Desember 2024, balance of the facility is USD50,000,000
saldo pinjaman fasilitas tersebut adalah (full amount) or equivalent to Rp804,750.
sebesar USD50,000,000 (nilai penuh) atau
ekuivalen Rp804.750.
r) BNI, melalui BNI cabang Seoul r) BNI, through BNI Seoul branch, obtained
memperoleh fasilitas pinjaman bilateral a bilateral overseas loan facility with
luar negeri dengan Shinhan Bank Co., Ltd. Shinhan Bank Co., Ltd. with a maximum
dengan maksimum fasilitas facility of KRW30,000,000,000 (full
KRW30.000.000.000 (nilai penuh). amount). This facility has been used on
Fasilitas ini telah digunakan pada tanggal 25 June 2024 in the amount of
25 Juni 2024 sebesar KRW30,000,000,000. This facility has a
KRW30.000.000.000. Fasilitas ini memiliki maximum maturity of 1 year from the
jatuh tempo maksimal 1 tahun sejak date of withdrawal, namely on 25 May
tanggal penarikan, yaitu pada tanggal 25 2025. As of 31 December 2024, the loan
Mei 2025. Pada tanggal 31 Desember balance of the facility was
2024, saldo pinjaman fasilitas tersebut KRW30,000,000,000 (full amount) or
adalah sebesar KRW30.000.000.000 (nilai equivalent to Rp327,600.
penuh) atau ekuivalen Rp327.600.
Pinjaman penerusan Two step loans
Pinjaman penerusan pada tanggal Two step loans as of 31 December 2024 and
31 Desember 2024 dan 2023 mencakup 2023 are step loans from Kreditanstalt fur
pinjaman penerusan dari Kreditanstalt fur Wiederaufbau to finance Industrial Efficiency
Wiederaufbau untuk pembiayaan Industrial and Pollution Control Phase I and II that was
Efficiency and Pollution Control Phase I dan II received in 2001 and 2004.
yang diterima pada tahun 2001 dan 2004.
Berdasarkan Perjanjian Penerusan Pinjaman Based on the two step loans agreements
antara BNI dan Departemen Keuangan No. between BNI and the Ministry of Finance No.
SLA-1145/DP3/2001 tertanggal 30 Maret 2001 SLA-1145/DP3/2001 dated 30 March 2001 and
dan SLA-1174/DP3/2004 tertanggal SLA-1174/DP3/2004 dated 25 August 2004,
25 Agustus 2004, Pemerintah telah menyetujui the Government appointed BNI as an
BNI sebagai bank pelaksana dengan jumlah executing bank with total facilities for each not
fasilitas masing-masing tidak melebihi exceeding DM11,700,000 and EUR9,000,000
DM11.700.000 dan EUR9.000.000 (nilai (full amount). Latest withdrawal date were on
penuh). Tanggal terakhir penarikan pinjaman 30 June 2001 and 30 December 2007,
adalah masing-masing pada tanggal 30 Juni respectively. The terms of the two step loans
are 12 years including 2 years grace period
2001 dan 30 Desember 2007. Jangka waktu
and 40 years including 10 years grace period,
pinjaman penerusan ini adalah masing-masing
respectively.
selama 12 tahun termasuk masa tenggang 2
tahun dan 40 tahun termasuk masa tenggang
10 tahun.
Halaman - 182 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1393
Page 793
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Pinjaman penerusan (lanjutan) Two step loans (continued)
Pada tanggal 31 Desember 2024, saldo As of 31 December 2024, two step loans for
pinjaman penerusan untuk Phase I dan II Phase I and II amounted to Rp53 and
adalah masing-masing sebesar Rp53 dan EUR2,883,000 (full amount) or equivalent
EUR2.883.000 (nilai penuh) atau ekuivalen Rp48,504, respectively (31 December 2023:
Rp48.504 (31 Desember 2023: EUR3.030.000 EUR3,030,000 (full amount) or equivalent
(nilai penuh) atau ekuivalen Rp51.808). Rp51,808).
Kredit likuiditas untuk kredit koperasi Liquidity loan for members of primary
primer kepada anggotanya cooperatives
Merupakan fasilitas kredit yang diperoleh dari This is a credit facility provided by Bank
Bank Indonesia terutama ditujukan untuk Indonesia specifically for BNI's debtors in
debitur BNI sehubungan dengan program relation to the Government's loan program for
kredit Pemerintah untuk pinjaman investasi small investment loans, working capital loans
usaha kecil, pinjaman modal kerja dan and small business loans. In accordance with
pinjaman pengusaha kecil. Sesuai dengan the Government Regulation, the management
Peraturan Pemerintah, manajemen program of this liquidity loan program was transferred to
kredit likuiditas telah dialihkan ke PT Permodalan Nasional Madani, a State-
PT Permodalan Nasional Madani, Badan Owned Enterprise. The loan will mature on
Usaha Milik Negara, yang akan jatuh tempo various dates based on the completion of such
dalam beberapa tanggal, berdasarkan programs.
penyelesaian dari program-program tersebut.
Tingkat bunga atas fasilitas ini berkisar antara Interest rates on the facility range from 3.00%
3,00% sampai dengan 7,00% per tahun. to 7.00% per annum.
Bankers acceptance Bankers acceptance
Bankers acceptance merupakan pinjaman Bankers acceptance represents interbank
antarbank yang diperoleh BNI dari bank-bank borrowings for liquidity purposes obtained by
luar negeri yang ditujukan untuk meningkatkan BNI from various foreign banks with borrowing
likuiditas dengan jangka waktu pinjaman period of 6 until 12 months.
6 sampai dengan 12 bulan.
2024 2023
United Overseas Bank Ltd. 1,915,305 - United Overseas Bank Ltd.
DZ Bank AG 888,180 - DZ Bank AG
Mashreqbank PSC 563,325 - Mashreqbank PSC
CoBank, Singapore 402,375 1,924,625 CoBank, Singapore
OCBC Ltd., Singapore 402,375 769,850 OCBC Ltd., Singapore
Emirates NBD Bank PJSC - 3,079,400 Emirates NBD Bank PJSC
MUFG Bank, Hong Kong - 769,850 MUFG Bank Hong Kong
The Korea Development The Korea Development
Bank, Singapore Branch - 769,850 Bank, Singapore Branch
Bank of America N.A., Singapore - 454,212 Bank of America N.A., Singapore
4,171,560 7,767,787
Halaman - 183 - Page
1394 Transforming the Future, Empowering Indonesia
Page 794
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain Others
PT BNI Multifinance (BNIMF): PT BNI Multifinance (BNIMF):
PT Bank Victoria International Tbk PT Bank Victoria International Tbk
Pada tanggal 25 Juli 2019, berdasarkan On 25 July 2019, based on the Credit
Perjanjian Kredit No. 20, PT Bank Victoria Agreement No. 20, PT Bank Victoria
International Tbk setuju untuk memberikan International Tbk agreed to provide additional
tambahan fasilitas pinjaman modal kerja working capital loan facility with a maximum
dengan jumlah maksimum dana yang available fund amounting to Rp200,000 which
disediakan adalah sebesar Rp200.000 yang was used as an additional working capital for
digunakan sebagai tambahan modal kerja consumer financing and finance lease. This
pembiayaan konsumen dan sewa facility has been matured on 21 December
pembiayaan. Fasilitas pinjaman ini telah jatuh 2023 and extended until 21 December 2024.
tempo pada 21 Desember 2023 dan This facility has matured and was not
diperpanjang sampai dengan 21 Desember renewed.
2024. Fasilitas ini telah jatuh tempo dan tidak
diperpanjang.
Pada tanggal 17 Maret 2021, berdasarkan On 17 March 2021, based on the Credit
Perjanjian Kredit No. 39, PT Bank Victoria Agreement No. 39, PT Bank Victoria
International Tbk setuju untuk memberikan International Tbk agreed to provide additional
tambahan fasilitas fixed loan III line limit fixed loan III line limit facility amounting to
sebesar Rp100.000 yang digunakan sebagai Rp100,000 which was used as an additional
tambahan modal kerja pembiayaan, yang working capital for financing that will mature
berlaku sampai dengan 17 Maret 2024. on 17 March 2024. This facility had been
Fasilitas ini telah dilunasi pada saat jatuh repaid at maturity date and was not renewed.
tempo dan tidak diperpanjang.
Tingkat suku bunga pinjaman berkisar antara Interest rate of the borrowing ranged from
8,00% dan 8,00%-9,50% masing-masing untuk 8.00% and 8.00%-9.50% for withdrawal during
pencairan selama tahun 31 Desember 2024 31 December 2024 and 2023, respectively.
dan 2023.
Selama periode pinjaman, BNIMF memiliki During the loan period, the BNIMF has to
kewajiban untuk memenuhi ketentuan dalam comply with the terms of the loan agreement
perjanjian pinjaman diantaranya, menjaga which include, maintaining Non-Performing
rasio Non-Performing Finance (“NPF”) Finance (“NPF”) ratio at a maximum of 5.00%.
maksimal 5,00%.
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh BNIMF sesuai dengan jadwal. BNIMF on schedule.
Pada tanggal 31 Desember 2024 dan As of 31 December 2024 and 2023, the
2023, saldo pinjaman fasilitas tersebut masing- outstanding loan balance under this facility
masing sebesar Rpnihil dan Rp50.833. amounted to Rpnil and Rp50,833, respectively.
PT Bank Mega Tbk PT Bank Mega Tbk
Pada tanggal 30 Maret 2021, BNIMF On 30 March 2021, BNIMF obtained working
memperoleh fasilitas pinjaman kredit modal capital loan facility from PT Bank Mega Tbk
kerja dengan PT Bank Mega Tbk dengan with maximum facility amounting to Rp300,000
maksimum fasilitas sebesar Rp300.000 and tenure of 60 months and will mature on 30
dengan jangka waktu pinjaman 60 bulan dan March 2026.
akan jatuh tempo pada tanggal 30 Maret 2026.
Halaman - 184 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1395
Page 795
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Mega Tbk (lanjutan) PT Bank Mega Tbk (continued)
Tingkat suku bunga pinjaman adalah 8,75% Interest rate of the borrowing was 8.75% for
masing-masing untuk pencairan selama tahun withdrawal during 31 December 2024 and
31 Desember 2024 dan 2023. 2023, respectively.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the
saldo pinjaman fasilitas tersebut masing- outstanding loan balance under this facility
masing sebesar Rp3.819 dan Rp30.625. amounted to Rp3,819 and Rp30,625,
respectively.
PT Bank Pembangunan Daerah Daerah PT Bank Pembangunan Daerah Daerah
Istimewa Yogyakarta Istimewa Yogyakarta
Pada tanggal 18 Oktober 2021, berdasarkan On 18 October 2021, based on Credit
Perjanjian Kredit No. 19, PT Bank Agreement No. 19, PT Bank Pembangunan
Pembangunan Daerah Daerah Istimewa Daerah Daerah Istimewa Yogyakarta agreed
Yogyakarta setuju untuk memberikan fasilitas to provide an additional working capital loan
pinjaman modal kerja tambahan dengan facility with a maximum amount of Rp50,000,
jumlah maksimum Rp50.000, yang berlaku which is valid until 26 September 2024.
hingga 26 September 2024. Selanjutnya, pada Subsequently, on 16 June 2022, based on the
tanggal 16 Juni 2022, berdasarkan Addendum First Addendum to Credit Agreement No. 48,
Pertama terhadap Perjanjian Kredit No. 48, PT PT Bank Pembangunan Daerah Daerah
Bank Pembangunan Daerah Daerah Istimewa Istimewa Yogyakarta agreed to extend the
Yogyakarta setuju untuk memperpanjang credit term until 26 September 2025.
jangka waktu kredit hingga 26 September
2025.
Tingkat suku bunga pinjaman adalah 9,00% Interest rate of the borrowing was 9.00% for
masing-masing untuk pencairan selama withdrawals during 31 December 2024 and
31 Desember 2024 dan 2023. 2023, respectively.
Selama periode pinjaman, BNIMF memiliki During the loan period, BNIMF has to comply
kewajiban untuk memenuhi ketentuan dalam with the terms of the loan agreement which
perjanjian pinjaman diantaranya: include the following:
a. Menjaga gearing ratio maksimal 10 kali. a. Maintaining the gearing ratio at a
maximum of 10 times.
b. Menjaga rasio piutang pembiayaan b. Maintaining the financing to asset ratio at
terhadap total aset minimal 40,00%. a minimum of 40.00%.
c. Menjaga rasio NPF maksimal 5,00%. c. Maintaining NPF ratio at a maximum of
5.00%.
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh BNIMF sesuai dengan jadwal. BNIMF on schedule.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the
saldo pinjaman fasilitas tersebut masing- outstanding loan balance under this facility
masing sebesar Rp4.245 dan Rp12.244. amounted to Rp4,245 and Rp12,244,
respectively.
Halaman - 185 - Page
1396 Transforming the Future, Empowering Indonesia
Page 796
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Jtrust Indonesia Tbk PT Bank Jtrust Indonesia Tbk
Pada tanggal 19 Desember 2020, Perusahaan On 19 December 2020, the Company obtained
memperoleh fasilitas pinjaman kredit modal working capital loan facility with PT Bank Jtrust
kerja dengan PT Bank Jtrust Indonesia Tbk Indonesia Tbk with maximum facility
dengan maksimum fasilitas sebesar Rp50.000 amounting to Rp50,000 and tenure of 48
dengan jangka waktu pinjaman 48 bulan dan months and has matured on 18 December
telah jatuh tempo pada tanggal 18 Desember 2024.
2024.
Pada tanggal 17 Februari 2022, BNIMF On 17 February 2022, BNIMF obtained
memperoleh fasilitas pinjaman kredit modal working capital loan facility with PT Bank Jtrust
kerja dengan PT Bank Jtrust Indonesia Tbk Indonesia Tbk with maximum facility
dengan maksimum fasilitas sebesar amounting to Rp200,000 and tenure of 48
Rp200.000 dengan jangka waktu pinjaman 48 months which will mature on 17 February
bulan dan akan jatuh tempo pada tanggal 2026.
17 Februari 2026.
Pada tanggal 22 Mei 2024 berdasarkan Akta On 22 May 2024, based on the Credit
No 10, BNIMF memperoleh tambahan fasilitas Agreement No.10, BNIMF obtained working
pinjaman kredit modal kerja dengan PT Bank capital loan facility with PT Bank Jtrust
Jtrust Indonesia Tbk dengan maksimum Indonesia Tbk with maximum facility
fasilitas sebesar Rp300.000 dengan jangka amounting to Rp300,000 and maximum tenure
waktu maksimal pinjaman hingga 60 bulan. of 60 months.
Perusahaan telah menggunakan fasilitas ini The Company has utilised this facility
sebesar Rp220.000 pada tanggal 5 Juni 2024, amounted at Rp220,000 on 5 June 2024, 12
12 Juli 2024, 6 Agustus 2024, 4 September July 2024, 6 August 2024, 4 September 2024,
2024, dan 10 Oktober 2024 masing-masing and 10 October 2024 which each of the
sebesar Rp50.000, Rp50.000, Rp50.000, drawdown amounted to Rp50,000, Rp50,000,
Rp50.000, dan Rp20.000. Rp50,000, Rp50,000 and Rp20,000.
Fasilitas ini memiliki jatuh tempo maksimal 48 This facility will mature maximum 48 months
bulan sejak tanggal penarikan masing-masing after the drawdown date, which is on 5 June
pinjaman, yaitu pada tanggal 5 Juni 2028, 12 2028, 12 July 2028, 6 August 2028, 4
Juli 2028, 6 Agustus 2028, 4 September 2028, September 2028 and 10 October 2028.
dan 10 Oktober 2028.
Tingkat suku bunga pinjaman adalah 7,50%- Interest rate of the borrowing was 7.50%-
9,50% masing-masing untuk pencairan tanggal 9.50% for withdrawal during of 31 December
31 Desember 2024 dan 2023. 2024 and 2023, respectively.
Halaman - 186 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1397
Page 797
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Jtrust Indonesia Tbk (lanjutan) PT Bank Jtrust Indonesia Tbk (continued)
Selama periode pinjaman, BNIMF memiliki During the loan period, BNIMF has to comply
kewajiban untuk memenuhi ketentuan dalam with the terms of the loan agreement which
perjanjian pinjaman diantaranya: include the following:
a. Menjaga gearing ratio maksimal 10 kali. a. Maintaining the gearing ratio at a maximum
of 10 times.
b. Menjaga rasio NPF maksimal 5,00%. b. Maintaining NPF ratio at a maximum of
5.00%.
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh BNIMF sesuai dengan jadwal. BNIMF on schedule.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the
saldo pinjaman fasilitas tersebut masing- outstanding loan balance under this facility
masing sebesar Rp203.573 dan Rp7.368. amounted to Rp203,573 and Rp7,368,
respectively.
PT Bank DKI PT Bank DKI
Pada tanggal 16 Juni 2022, berdasarkan On 16 June 2022, based on the Credit
Perjanjian kredit No. 48, PT Bank DKI setuju Agreement No. 48, PT Bank DKI agreed to
untuk memberikan tambahan fasilitas pinjaman provide additional working capital loan facility
modal kerja dengan jumlah maksimum dana with a maximum available fund amounting to
yang disediakan Rp50.000 yang digunakan Rp50,000, which was used as an additional
sebagai tambahan modal kerja pembiayaan working capital for consumer financing and
konsumen dan sewa pembiayaan yang berlaku finance lease that will mature on 22 September
sampai 22 September 2025. 2025.
Selama periode pinjaman, BNIMF memiliki During the loan period, BNIMF has to comply
kewajiban untuk memenuhi ketentuan dalam with the terms of the loan agreement which
perjanjian pinjaman diantaranya: include the following:
a. Menjaga current ratio minimal 1 kali. a. Maintaining the current ratio at a minimum
of 1 times.
b. Menjaga gearing ratio maksimal 10 kali. b. Maintaining the gearing ratio at a maximum
of 10 times.
c. Menjaga rasio piutang pembiayaan c. Maintaining the financing to asset ratio at a
terhadap total aset minimal 40,00%. minimum of 40.00%.
d. Menjaga rasio NPF maksimal 5,00%. d. Maintaining NPF ratio at a maximum of
5.00%.
Tingkat suku bunga pinjaman untuk pencairan Interest rate of the borrowing for withdrawal
selama tahun 2024 dan 2023 adalah 8,00%. during 2024 and 2023 was 8.00%.
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh BNIMF sesuai dengan jadwal. BNIMF on schedule.
Pada tanggal 31 Desember 2024 dan As of 31 December 2024 and 2023, the
2023, saldo pinjaman fasilitas tersebut masing- outstanding loan balance under this facility
masing sebesar Rp7.804 dan Rp16.043. amounted to Rp7,804 and Rp16,043,
respectively.
Halaman - 187 - Page
1398 Transforming the Future, Empowering Indonesia
Page 798
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Pada tanggal 28 Agustus 2018, BNIMF On 28 August 2018, BNIMF obtained working
memperoleh fasilitas pinjaman kredit modal capital facility loan from PT Bank Mandiri
kerja dengan PT Bank Mandiri (Persero) Tbk (Persero) Tbk with maximum facility amounting
dengan maksimum fasilitas sebesar to Rp250,000 and tenure of 60 months and has
Rp250.000 dengan jangka waktu pinjaman 60 matured on 28 August 2023. This facility had
bulan dan telah jatuh tempo pada tanggal 28 been repaid at maturity date and was not
Agustus 2023. Fasilitas ini telah dilunasi pada renewed.
saat jatuh tempo dan tidak diperpanjang.
Pada tanggal 16 September 2019, On 16 September 2019, based on the Credit
berdasarkan Perjanjian Kredit No. 18, PT Agreement No. 18, PT Bank Mandiri (Persero)
Bank Mandiri (Persero) Tbk setuju untuk Tbk agreed to provide additional working
memberikan tambahan fasilitas pinjaman capital loan facility with a maximum available
modal kerja dengan jumlah maksimum dana fund amounting to Rp250,000 which was used
yang disediakan adalah sebesar Rp250.000 as an additional working capital for consumer
yang digunakan sebagai tambahan modal financing and will mature on 20 February 2024.
kerja pembiayaan konsumen dan akan jatuh This facility had been repaid at maturity date
tempo pada tanggal 20 Februari 2024. and was not renewed.
Fasilitas ini telah dilunasi saat jatuh tempo dan
tidak diperpanjang.
Pada tanggal 16 Maret 2020, BNIMF On 16 March 2020, BNIMF obtained additional
memperoleh tambahan fasilitas pinjaman working capital facility loan from
kredit modal kerja dengan PT Bank Mandiri PT Bank Mandiri (Persero) Tbk with total facility
(Persero) Tbk dengan total fasilitas sebesar amounting to Rp250,000 and tenure of
Rp250.000 dengan jangka waktu pinjaman 48 48 months from the date of withdrawal of each
bulan sejak tanggal penarikan setiap fasilitas. credit facility.
BNIMF telah menggunakan fasilitas ini BNIMF has used this facility amounting to
sebesar Rp219.800 pada 26 Maret 2020, 8 Rp219,800 on 26 March 2020, 8 April 2020, 29
April 2020, 29 April 2020, 6 Mei 2020, 5 Juni April 2020, 6 May 2020, 5 June 2020, 26 June
2020, 26 Juni 2020, 27 Juli 2020, 8 September 2020, 27 July 2020, 8 September 2020, and 14
2020, dan 14 September 2020 masing- September 2020, which each of the drawdown
masing sebesar Rp20.000, Rp15.000, amounted to Rp20,000, Rp15,000, Rp35,000,
Rp35.000, Rp30.000, Rp20.800, Rp8.500, Rp30,000, Rp20,800, Rp8,500, Rp11,000,
Rp11.000, Rp52.000 dan Rp27.500. Rp52,000 and Rp27,500.
Fasilitas ini memiliki jatuh tempo maksimal 48 This facility will mature maximum 48 months
bulan sejak tanggal penarikan masing-masing, after the drawdown date, respectively on 26
yaitu pada tanggal 26 Maret 2024, 8 April March 2024, 8 April 2024, 28 April 2024, 6
2024, 28 April 2024, 6 Mei 2024, 5 Juni 2024, May 2024, 5 June 2024, 26 June 2024, 27 July
26 Juni 2024, 27 Juli 2024, 8 September 2024, 2024, 8 September 2024, and 14 September
dan 14 September 2024. Fasilitas ini telah 2024. This facility had been repaid at maturity
dilunasi saat jatuh tempo dan tidak date and was not renewed.
diperpanjang.
Halaman - 188 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1399
Page 799
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Pada tanggal 16 September 2021, BNIMF On 16 September 2021, BNIMF obtained
memperoleh tambahan fasilitas pinjaman additional working capital facility loan from
kredit modal kerja dengan PT Bank Mandiri PT Bank Mandiri (Persero) Tbk with total facility
(Persero) Tbk dengan total fasilitas sebesar amounting to Rp250,000 and tenure of
Rp250.000 dengan jangka waktu pinjaman 48 48 months from the date of withdrawal of each
bulan sejak tanggal penarikan setiap fasilitas. credit facility.
BNIMF telah menggunakan fasilitas ini BNIMF has used this facility amounting to
sebesar Rp10.000 pada tanggal 21 Rp10,000 on 21 September 2021 and 22 April
September 2021 dan 22 April 2022 masing- 2022 which each of the drawdown amounted to
masing sebesar Rp5.000. Rp5,000.
Fasilitas ini memiliki jatuh tempo maksimal 48 This facility will mature maximum 48 months
bulan sejak tanggal penarikan masing-masing, from the respective withdrawal date, namely
yaitu pada tanggal 21 September 2024 dan 21 September 2024 and 22 April 2026.
22 April 2026.
Pada tanggal 22 Februari 2023, BNIMF On 22 February 2023, BNIMF obtained
memperoleh tambahan fasilitas pinjaman additional working capital facility loan from
kredit modal kerja dengan PT Bank Mandiri PT Bank Mandiri (Persero) Tbk with total facility
(Persero) Tbk dengan total fasilitas sebesar amounting to Rp350,000 and tenure of
Rp350.000 untuk jangka waktu pinjaman 60 months from the date of withdrawal of each
sampai dengan 60 bulan sejak tanggal credit facility, using a revolving scheme.
penarikan setiap fasilitas, dengan
menggunakan skema revolving.
BNIMF telah menggunakan fasilitas ini BNIMF has used this facility amounting to
sebesar Rp367.000 pada tanggal 13 Maret Rp367,000 on 13 March 2023, 3 May 2023, 16
2023, 3 Mei 2023, 16 Mei 2023, 31 Mei 2023, May 2023, 31 May 2023, 5 June 2023, 21 June
5 Juni 2023, 21 Juni 2023, 23 Juni 2023, 27 2023, 23 June 2023, 27 June 2023, 3 July
Juni 2023, 3 Juli 2023, 7 Juli 2023, 13 Juli 2023, 7 July 2023 , 13 July 2023, 20 July 2023,
2023, 20 Juli 2023, 27 Juli 2023, 28 Juli 2023, 27 July 2023, 28 July 2023, 2 August 2023, 7
2 Agustus 2023, 7 Agustus 2023, 9 Agustus August 2023, 9 August 2023, 14 August 2023,
2023, 14 Agustus 2023, 15 Agustus 2023, dan 15 August 2023, and 16 August 2023 which
16 Agustus 2023 masing-masing sebesar each of the drawdown amounted to Rp20,000,
Rp20.000, Rp15.000, Rp35.000, Rp10.000, Rp15,000, Rp35,000, Rp10,000, Rp25,000,
Rp25.000, Rp10.000, Rp33.000, Rp32.000, Rp10,000, Rp33,000, Rp32,000, Rp35,000,
Rp35.000, Rp10.000, Rp15.000, Rp12.000, Rp10,000, Rp15,000, Rp12,000, Rp20,000,
Rp20.000, Rp10.000, Rp10.000, Rp15.000, Rp10,000, Rp10,000, Rp15,000, Rp15,000,
Rp15.000, Rp15.500, Rp12.500, dan Rp15,500, Rp12,500 and Rp17,000.
Rp17.000.
Fasilitas ini memiliki jatuh tempo maksimal 60 This facility will mature maximum 60 months
bulan sejak tanggal penarikan masing-masing, from the respective withdrawal date,
yaitu pada tanggal 13 Maret 2025, 3 Mei respectively on 13 March 2025, 3 May 2025, 16
2025, 16 Mei 2025, 31 Mei 2025, 5 Juni 2025, May 2025, 31 May 2025, 5 June 2025, 21 June
21 Juni 2025, 23 Juni 2025, 27 Juni 2025, 3 2025, 23 June 2025, 27 June 2025, 3 July
Juli 2026, 7 Juli 2025, 13 Juli 2026, 20 Juli 2026, 7 July 2025, 13 July 2026, 20 July 2026,
2026, 27 Juli 2026, 28 Juli 2025, 2 Agustus 27 July 2026, 28 July 2025, 2 August 2025, 7
2025, 7 Agustus 2026, 9 Agustus 2026, 14 August 2026, 9 August 2026, 14 August 2025,
Agustus 2025, 15 Agustus 2025, dan 16 15 August 2025, and 16 August 2026.
Agustus 2026.
Halaman - 189 - Page
1400 Transforming the Future, Empowering Indonesia
Page 800
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Mandiri (Persero) Tbk (lanjutan) PT Bank Mandiri (Persero) Tbk (continued)
Pada tanggal 22 Februari 2023, BNIMF On 22 February 2023, BNIMF obtained
memperoleh tambahan fasilitas pinjaman additional short-term credit loan facility from
kredit jangka pendek dengan PT Bank Mandiri PT Bank Mandiri (Persero) Tbk with total facility
(Persero) Tbk dengan total fasilitas sebesar amounting to Rp150,000 with a revolving
Rp150.000 dengan skema revolving dan scheme and maximum tenure of 12 months
jangka waktu pinjaman sampai dengan 12 from the date of the signing of Credit
bulan sejak tanggal penandatanganan Agreement. This facility has been extended
perjanjian kredit. Fasilitas ini telah and will be matured on 22 February 2025.
diperpanjang dan akan jatuh tempo pada
tanggal 22 Februari 2025.
BNIMF telah melakukan penarikan atas BNIMF has utilised this facility amounted at
fasilitas pinjaman ini sebesar Rp1.475.000 Rp1,475,000 on 31 October 2023, 20
pada tanggal 31 Oktober 2023, 20 November November 2023, 29 February 2024, 27 March
2023, 29 Februari 2024, 27 Maret 2024, 30 2024, 30 April 2024, 30 May 2024, 31 May
April 2024, 30 Mei 2024, 31 Mei 2024, 28 Juni 2024, 28 June 2024, 31 July 2024, 29 August
2024, 31 Juli 2024, 29 Agustus 2024, 30 2024, 30 September 2024, 31 October 2024,
September 2024, 31 Oktober 2024, 29 29 November 2024, 20 December 2024, and
November 2024, 20 Desember 2024, dan 30 30 December 2024 with respective amounts of
Desember 2024 masing-masing sebesar Rp80,000, Rp70,000, Rp75,000, Rp75,000,
Rp80.000, Rp70.000, Rp75.000, Rp75.000, Rp75,000, Rp75,000, Rp75,000, Rp150,000,
Rp75.000, Rp75.000, Rp75.000, Rp150.000, Rp150,000, Rp150,000, Rp100,000,
Rp150.000, Rp150.000, Rp100.000, Rp150,000, Rp100,000, Rp100,000, and
Rp150.000, Rp100.000, Rp100.000, dan Rp50,000, which are due on 8 November 2023,
Rp50.000 yang jatuh tempo pada tanggal 8 20 December 2023, 27 March 2024, 22 April
November 2023, 20 Desember 2023, 27 Maret 2024, 6 May 2024, 3 June 2024, 4 June 2024,
2024, 22 April 2024, 6 Mei 2024, 3 Juni 2024, 5 July 2024, 2 August 2024, 2 September
4 Juni 2024, 5 Juli 2024, 2 Agustus 2024, 2 2024, 3 October 2024, 4 November 2024, 3
September 2024, 3 Oktober 2024, 4 December 2024, 24 December 2024, and 3
November 2024, 3 Desember 2024, 24 January 2025.
Desember 2024, dan 3 Januari 2025.
Pada tanggal 16 Oktober 2023, BNIMF On 16 October 2023, BNIMF obtained
memperoleh tambahan fasilitas pinjaman additional working capital loan facility from PT
kredit modal kerja dengan PT Bank Mandiri Bank Mandiri (Persero) Tbk with total facility
(Persero) Tbk dengan total fasilitas sebesar amounting to Rp500,000 with a maximum
Rp500.000 dengan jangka waktu pinjaman tenure of 72 months from the date of the
sampai dengan 72 bulan sejak tanggal signing of credit agreement with revolving
penandatanganan perjanjian kredit dengan scheme. On 22 February 2024, based on the
skema revolving. Pada tanggal 22 Februari Addendum to the Credit Agreement No. 8,
2024, berdasarkan Addendum Perjanjian BNIMF obtained an additional working capital
Kredit No.8, BNIMF memperoleh tambahan credit loan facility with PT Bank Mandiri
fasilitas pinjaman kredit modal kerja dengan (Persero) Tbk with a total facility of
PT Bank Mandiri (Persero) Tbk dengan total Rp1,000,000 with a loan term of up to 60
fasilitas sebesar Rp1.000.000 dengan jangka months from the date of signing the credit
waktu pinjaman sampai dengan 60 bulan agreement with a revolving scheme.
sejak tanggal penandatanganan perjanjian
kredit dengan skema revolving.
Halaman - 190 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1401
Page 801
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Mandiri (Persero) Tbk (lanjutan) PT Bank Mandiri (Persero) Tbk (continued)
BNIMF telah menggunakan fasilitas ini BNIMF has utilised this facility amounted at
sebesar Rp1.050.000 pada tanggal 18 Rp1,050,000 on 18 October 2023, 27 October
Oktober 2023, 27 Oktober 2023, 13 November 2023, 13 November 2023, 21 November 2023,
2023, 21 November 2023, 30 November 2023, 30 November 2023, 4 December 2023, 22
4 Desember 2023, 22 Desember 2023, 28 December 2023, 28 December 2023, 10
Desember 2023, 10 Januari 2024, 18 Januari January 2024, 18 January 2024, 5 February
2024, 5 Februari 2024, 27 Februari 2024, 22 2024, 27 February 2024, 22 March 2024, 28
Maret 2024, 28 Maret 2024, 2 April 2024, 22 March 2024, 2 April 2024, 22 April 2024, and 8
April 2024, dan 8 Mei 2024 masing-masing May 2024 which each of the drawdown
sebesar Rp60.000, Rp40.000, Rp50.000, amounted to Rp60,000, Rp40,000, Rp50,000,
Rp25.000, Rp25.000, Rp25.000, Rp46.000, Rp25,000, Rp25,000, Rp25,000, Rp46,000,
Rp29.000, Rp53.000, Rp47.000, Rp100.000, Rp29,000, Rp53,000, Rp47,000, Rp100,000,
Rp150.000, Rp100.000, Rp100.000, Rp150,000, Rp100,000, Rp100,000,
Rp100.000, Rp50.000, dan Rp50.000. Rp100,000, Rp50,000, and Rp50,000.
Fasilitas ini memiliki jatuh tempo maksimal 60 This facility will mature maximum 60 months
bulan sejak tanggal penarikan masing-masing, from the respective withdrawal date,
yaitu pada tanggal 18 Oktober 2025, respectively on 18 October 2025, 27 October
27 Oktober 2026, 13 November 2025, 2026, 13 November 2025, 21 November 2025,
21 November 2025, 30 November 2025, 30 November 2025, 4 December 2025,
4 Desember 2025, 22 Desember 2025, 22 December 2025, and 28 December 2026,
28 Desember 2026, 10 Januari 2027, 10 January 2027, 18 January 2028, 6 February
18 Januari 2028, 6 Februari 2028, 27 Februari 2028, 27 February 2027, 22 March 2027,
2027, 22 Maret 2027, 28 Maret 2027, 28 March 2027, 3 April 2027, 22 April 2027,
3 April 2027, 22 April 2027, dan 8 Mei 2028. and 8 May 2028.
Pada tanggal 20 Juni 2024, BNIMF On 20 June 2024, BNIMF obtained credit loan
memperoleh fasilitas pinjaman kredit dengan facility from PT Bank Mandiri (Persero) Tbk
PT Bank Mandiri (Persero) Tbk dengan total with total facility amounting to Rp750,000 with
fasilitas sebesar Rp750.000 dengan jangka a maximum tenure of 72 months from the date
waktu pinjaman sampai dengan 72 bulan of the signing of Credit Agreement with
sejak tanggal penandatanganan Perjanjian revolving scheme.
Kredit dengan skema revolving.
BNIMF telah menggunakan fasilitas ini BNIMF has utilised this facility amounted at
sebesar Rp535.000 pada tanggal 25 Juni Rp535,000 on 25 June 2024, 27 June 2024, 28
2024, 27 Juni 2024, 28 Juni 2024, 17 Juli June 2024, 17 July 2024, 22 July 2024, 29 July
2024, 22 Juli 2024, 29 Juli 2024, 31 Juli 2024, 2024, 31 July 2024, 15 Agustus 2024, 21
15 Agustus 2024, 21 Agustus 2024, 30 Agustus 2024, 30 Agustus 2024, 23 September
Agustus 2024, 23 September 2024, 25 2024, 25 September 2024, 21 October 2024,
September 2024, 21 Oktober 2024, 25 25 October 2024, 18 November 2024, 26
Oktober 2024, 18 November 2024, 26 November 2024, 11 December 2024 and 17
November 2024, 11 Desember 2024 dan 17 December 2024 which each of the drawdown
Desember 2024 masing-masing sebesar amounted to Rp35,000, Rp77,000, and
Rp35.000, Rp77.000, Rp15.000, Rp35.000, Rp15,000, Rp35,000, Rp40,000, Rp27,000,
Rp40.000, Rp27.000, Rp26.000, Rp50.000, Rp26,000, Rp50,000, Rp45,000, Rp30,000,
Rp45.000, Rp30.000, Rp20.000, Rp30.000, Rp20,000, Rp30,000, Rp15,000, Rp10,000,
Rp15.000, Rp10.000, Rp20.000, Rp20.000, Rp20,000, Rp20,000, Rp15,000 and Rp25,000.
Rp15.000 dan Rp25.000.
Halaman - 191 - Page
1402 Transforming the Future, Empowering Indonesia
Page 802
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Mandiri (Persero) Tbk (lanjutan) PT Bank Mandiri (Persero) Tbk (continued)
Fasilitas ini memiliki jatuh tempo maksimal 48 This facility will mature maximum 48 months
bulan sejak tanggal penarikan masing-masing, from the respective withdrawal date,
yaitu pada tanggal 25 Juni 2028, 27 Juni respectively on 25 June 2028, 27 June 2028,
2028, 28 Juni 2028, 17 Juli 2028, 22 Juli 2028, 28 June 2028, 17 July 2028, 22 July 2028, 29
29 Juli 2028, 31 Juli 2028, 15 Agustus 2028, July 2028, 31 July 2028, 15 August 2028, 21
21 Agustus 2028, 30 Agustus 2028, 23 August 2028, 30 August 2028, 23 September
September 2028, 25 September 2028, 21 2028, 25 September 2028, 21 October 2028,
Oktober 2028, 25 Oktober 2028, 18 November 25 October 2028, 18 November 2028, 26
2028, 26 November 2028, 11 Desember 2029, November 2028, 11 December 2029, and 17
dan 17 Desember 2029. December 2029.
Selama periode pinjaman, BNIMF memiliki During the loan period, BNIMF has to comply
kewajiban untuk memenuhi ketentuan dalam with the terms of the loan agreement which
perjanjian pinjaman diantaranya: include the following:
a. Menjaga gearing ratio maksimal 10 kali. a. Maintaining the gearing ratio at a maximum
of 10 times.
b. Menjaga rasio NPF maksimal 5,00%. b. Maintaining the NPF ratio at a maximum of
5.00%.
Tingkat suku bunga pinjaman berkisar antara Interest rate of the borrowing ranged from
7,18%-8,00% dan 7,65%-9,00% masing- 7.18%-8.00% and 7.65%-9.00% for withdrawal
masing untuk pencairan selama tahun 31 during 31 December 2024 and 2023,
Desember 2024 dan 2023. respectively.
Selama tahun 2023, BNIMF telah melakukan During 2023, BNIMF has paid interest and
pembayaran pokok dan bunga atas fasilitas principal from loan facilities from PT Bank
pinjaman dari PT Bank Mandiri (Persero) Tbk Mandiri (Persero) Tbk amounted to Rp576,810.
sebesar Rp576.810.
Pada tanggal 31 December 2024 dan 2023, As of 31 December 2024 and 2023, the
saldo pinjaman fasilitas tersebut masing- outstanding loan balance under this facility
masing sebesar Rp1.525.654 dan Rp772.307. amounted to Rp1,525,654 and Rp772,307,
respectively.
Dalam perjanjian-perjanjian fasilitas pinjaman Under the above-mentioned loans facility
yang disebutkan di atas, BNIMF diharuskan agreements, BNIMF is required to maintain
menjaga rasio-rasio keuangan dan memenuhi certain financial ratios and comply to certain
pembatasan-pembatasan tertentu termasuk restrictions including not exceeding established
tidak melebihi dari batas yang telah ditetapkan, limits, such as, in areas of making any loans or
antara lain, dalam hal melakukan pinjaman, granting any credit, giving any guarantee or
pemberian piutang, pemberian jaminan atau indemnity, disposal of assets, changes in
ganti rugi, pelepasan aset, perubahan bisnis, business, acquisition of other companies or
akuisisi perusahaan dan bisnis, pengeluaran businesses, capital expenditures, transactions
untuk barang modal, transaksi dengan afiliasi with affiliates and write off of receivables.
dan penghapusan piutang.
Halaman - 192 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1403
Page 803
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Pada tanggal 22 Agustus 2023, BNIMF On 22 August 2023, BNIMF obtained
memperoleh fasilitas pinjaman kredit Installment loan facility from PT Bank Central
Installment loan dengan PT Bank Central Asia Asia with maximum facility amounting to
dengan maksimum fasilitas sebesar Rp105,000 and tenure of 4 years from the date
Rp105.000 dengan jangka waktu pinjaman 4 of withdrawal of each facilities.
tahun sejak tanggal penarikan fasilitas.
BNIMF telah menggunakan fasilitas ini BNIMF has utilised this facility amounted at
sebesar Rp105.500 pada tanggal 23 Agustus Rp105,500 on 23 August 2023, 31 August
2023, 31 Agustus 2023, 7 September 2023, 19 2023, 7 September 2023, 19 September 2023,
September 2023, 26 September 2023, 6 26 September 2023, 6 Desember 2023, 16
Desember 2023, 16 Februari 2024, dan 20 February 2024, and 20 February 2024 which
Februari 2024 masing-masing sebesar each of the drawdown amounted to Rp5,000,
Rp5.000, Rp10.000, Rp23.000, Rp11.500, Rp Rp10,000, Rp23,000, Rp11,500, Rp7,000,
7.000, Rp10.000, Rp19.500, dan Rp19.500. Rp10,000, Rp19,500, and Rp19,500.
Fasilitas ini memiliki jatuh tempo maksimal 4 This facility will mature maximum 4 years after
tahun sejak tanggal penarikan masing-masing the drawdown date, respectively on 23 August
pinjaman, yaitu pada tanggal 23 Agustus 2026, 2026, 21 August 2026, 7 September 2025, 1
21 Agustus 2026, 7 September 2025, 1 September 2025, 20 September 2026, 27
September 2025, 20 September 2026, dan 27 November 2026, 21 January 2027, and 31
November 2026, 21 Januari 2027, dan 31 January 2028.
Januari 2028.
Pada 6 Februari 2024, BNIMF memperoleh On 6 February 2024, BNIMF obtained
fasilitas pinjaman kredit Installment loan Installment loan facility from PT Bank Central
dengan PT Bank Central Asia Tbk dengan Asia with maximum facility amounting to
maksimum fasilitas sebesar Rp350.000 Rp350,000 and tenure of 4 years from the date
dengan jangka waktu pinjaman 4 tahun sejak of withdrawal of each facilities.
tanggal penarikan fasilitas.
BNIMF telah menggunakan fasilitas ini BNIMF has utilised this facility amounted at
sebesar Rp95.000 pada tanggal 6 Februari Rp95,000 on 6 February 2024, 23 April 2024,
2024, 23 April 2024, 12 Juni 2024, dan 17 12 June 2024, and 17 October 2024 which
Oktober 2024 masing-masing sebesar each of the drawdown amounted to Rp5,000,
Rp5.000, Rp20.000, Rp50.000, dan Rp20.000. Rp20,000, Rp50,000 and Rp20,000.
Fasilitas ini memiliki jatuh tempo maksimal 4 This facility will mature maximum 4 years after
tahun sejak tanggal penarikan masing-masing the drawdown date, respectively on 30 January
pinjaman, yaitu pada tanggal 30 Januari 2028, 2028, 4 April 2026, 2 June 2027, and 17
4 April 2026, 2 Juni 2027, dan 17 Oktober October 2027.
2027.
Tingkat suku bunga pinjaman berkisar antara Interest rate of the borrowing ranged from
7,88% dan 7,75% masing-masing untuk 7.88%% and 7.75% for withdrawals as of 31
pencairan per 31 Desember 2024 dan 31 December 2024 and 31 December 2023.
Desember 2023.
Pada tanggal 31 Desember 2024 dan 2023 As of 31 December 2024 and 2023, the
saldo pinjaman fasilitas tersebut masing- outstanding loan balance under this facility
masing sebesar Rp138.909 dan Rp59.938. amounted to Rp138,909 and Rp59,938
respectively.
Halaman - 193 - Page
1404 Transforming the Future, Empowering Indonesia
Page 804
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Digital BCA PT Bank Digital BCA
Pada tanggal 13 Desember 2023, BNIMF On 13 December 2023, BNIMF obtained
memperoleh fasilitas pinjaman kredit installment loan facility from PT Bank Digital
installment loan dengan PT Bank Digital BCA BCA with maximum facility amounting to
dengan maksimum fasilitas sebesar Rp100,000 and tenure of 4 years from the date
Rp100.000 dengan jangka waktu pinjaman 4 of withdrawal of each facilities.
tahun sejak tanggal penarikan fasilitas.
BNIMF telah menggunakan fasilitas ini BNIMF has utilised this facility amounted at
sebesar Rp100.000 pada tanggal 22 Rp100,000 on 22 December 2023, 24 January
Desember 2023, 24 Januari 2024, 31 Januari 2024, 31 January 2024, and 27 May 2024
2024, dan 27 Mei 2024 masing-masing which each of the drawdown amounted to
sebesar Rp4.500, Rp15.000, Rp30.500, and Rp4,500, Rp15,000, Rp30,500, and Rp50,000.
Rp50.000.
Fasilitas ini memiliki jatuh tempo maksimal 4 This facility will mature maximum 4 years after
tahun sejak tanggal penarikan masing-masing the drawdown date, which is on 20 December
pinjaman, yaitu pada tanggal 20 Desember 2027, 20 January 2027, 20 January 2027, and
2027, 20 Januari 2027, 20 Januari 2027, dan 20 May 2028.
20 Mei 2028.
Pada 22 Juli 2024, BNIMF memperoleh On 22 July 2024, BNIMF obtained installment
fasilitas pinjaman kredit Installment loan loan facility from PT Bank Digital BCA with
dengan PT Bank Digital BCA Tbk dengan maximum facility amounting to Rp350,000 and
maksimum fasilitas sebesar Rp350.000 tenure of 5 years from the date of withdrawal of
dengan jangka waktu pinjaman 5 tahun sejak each facilities.
tanggal penarikan fasilitas.
BNIMF telah menggunakan fasilitas ini BNIMF has utilised this facility amounted at
sebesar Rp107.000 pada tanggal 30 Agustus Rp107,000 on 30 August 2024, 3 October
2024, 3 Oktober 2024 , 8 November 2024 dan 2024, 8 November 2024, and 4 December
4 Desember 2024, masing-masing sebesar 2024 which each of the drawdown amounted to
Rp35.000, Rp35.000, Rp17.000 dan Rp35,000, Rp35,000, Rp17,000, and
Rp20.000. Rp20,000.
Fasilitas ini memiliki jatuh tempo maksimal 4 This facility has a maximum maturity of 4 years
tahun sejak tanggal penarikan masing-masing from the date of withdrawal of each loan,
pinjaman, yaitu pada tanggal 20 Agustus 2028, namely on 20 August 2028, 20 September
20 September 2028, 20 Oktober 2027, dan 20 2028, 20 October 2027 and 20 November 2027.
November 2027.
Selama periode pinjaman, BNIMF memiliki During the loan period, BNIMF has to comply
kewajiban untuk memenuhi ketentuan dalam with the terms of the loan agreement which
perjanjian pinjaman diantaranya: include the following:
a. Menjaga gearing ratio maksimal 10 kali. a. Maintaining the gearing ratio at a maximum
of 10 times.
b. Menjaga rasio NPF maksimal 5,00%. b. Maintaining the NPF ratio at a maximum of
5.00%.
Halaman - 194 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1405
Page 805
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Digital BCA (lanjutan) PT Bank Digital BCA (continued)
Tingkat suku bunga pinjaman adalah 7,88% Interest rate of the borrowing ranged from
dan 8,00% pada 31 Desember 2024 dan 2023. 7.88% and 8.00% during 31 December 2024
and 2023.
Pada tanggal 31 Desember 2024 dan 2023 As of 31 December 2024 and 2023, the
saldo pinjaman fasilitas tersebut masing- outstanding loan balance under this facility
masing sebesar Rp178.076 dan Rp4.500. amounted to Rp178,076 and Rp4,500,
respectively.
PT Bank Panin Tbk PT Bank Panin Tbk
Pada tanggal 13 Oktober 2023, BNIMF On 13 October 2023, BNIMF obtained working
memperoleh fasilitas pinjaman kredit modal capital loan facility from PT Bank Panin with
kerja dengan PT Bank Panin dengan maximum facility amounting to Rp100,000 and
maksimum fasilitas sebesar Rp100.000 tenure of 36 months or 48 months from the
dengan jangka waktu pinjaman 36 bulan atau date of withdrawal of each facilities.
48 bulan sejak tanggal penarikan fasilitas.
BNIMF telah menggunakan fasilitas ini sebesar BNIMF has utilised this facility amounted at
Rp100.000 pada tanggal 23 November 2023, 5 Rp100,000 on 23 November 2023, 5 December
Desember 2023, 19 Desember 2023 dan 5 2023, 19 December 2023, and 5 January 2024
Januari 2024 masing-masing sebesar which each of the drawdown amounted to
Rp10.000, Rp25.000, Rp 30.000 dan Rp10,000, Rp25,000, Rp30,000 and Rp35,000.
Rp35.000.
Fasilitas ini memiliki jatuh tempo maksimal 36 This facility will mature maximum 36 months or
bulan atau 48 bulan sejak tanggal penarikan 48 month after the drawdown date, respectively
masing-masing pinjaman, yaitu pada tanggal on 23 November 2027, 4 December 2026,
23 November 2027, 4 Desember 2026, 18 18 December 2026 and 5 January 2028.
Desember 2026 dan 5 Januari 2028.
Pada tanggal 21 Maret 2024, BNIMF On 21 March 2024, BNIMF obtained additional
memperoleh fasilitas pinjaman kredit credit loan facility from PT Bank Panin with
tambahan dengan PT Bank Panin dengan maximum facility amounting to Rp500,000 and
maksimum fasilitas sebesar Rp500.000 tenure of 36 months or 48 months from the
dengan jangka waktu pinjaman 36 bulan atau date of withdrawal of each facilities.
48 bulan sejak tanggal penarikan fasilitas.
BNIMF telah menggunakan fasilitas ini sebesar BNIMF has utilised this facility amounted at
Rp320.000 pada tanggal 22 April 2024, 2 Mei Rp320,000 on 22 April 2024, 2 May 2024, 14
2024, 14 Mei 2024, 6 Juni 2024, 12 Juni 2024, May 2024, 6 June 2024, 12 June 2024, 3 July
3 Juli 2024, 13 Agustus 2024, 3 Oktober 2024, 2024, 13 August 2024, 3 October 2024 and 23
dan 23 Desember 2024 masing-masing December 2024 which each of the drawdown
sebesar Rp30.000, Rp50.000, Rp50.000, amounted to respectively amounting to
Rp50.000, Rp30.000, Rp50.000, Rp30.000, Rp30,000, Rp50,000, Rp50,000, Rp50,000,
Rp20.000, dan Rp10.000. Rp30,000, Rp50,000, Rp30,000, Rp20,000,
and Rp10,000.
Halaman - 195 - Page
1406 Transforming the Future, Empowering Indonesia
Page 806
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Panin Tbk (lanjutan) PT Bank Panin Tbk (continued)
Fasilitas ini memiliki jatuh tempo maksimal 36 This facility will mature maximum 36 months
dan 48 bulan sejak tanggal penarikan masing- and 48 months after the drawdown date, which
masing pinjaman, yaitu pada tanggal 22 April is on 22 April 2028, 30 April 2028, 14 May
2028, 30 April 2027, 14 Mei 2027, 6 Juni 2028, 2027, 6 June 2028, 12 June 2028, 3 July
12 Juni 2028, 3 Juli 2028, 13 Agustus 2027, 3 2028, 13 August 2027, 3 October 2028 and 22
Oktober 2028, dan 22 Desember 2028. December 2028.
Tingkat suku bunga pinjaman berkisar antara Interest rate of the borrowing ranged from
8,00% untuk pencairan selama tahun 2024. 8.00% for withdrawals during 2024.
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh BNIMF sesuai dengan jadwal. BNIMF on schedule.
Selama periode pinjaman, BNIMF memiliki During the loan period, BNIMF has to comply
kewajiban untuk memenuhi ketentuan dalam with the terms of the loan agreement which
perjanjian pinjaman diantaranya: include the following:
a. Menjaga gearing ratio maksimal 10 kali. a. Maintaining the gearing ratio at a
maximum of 10 times.
b. Menjaga rasio NPF maksimal 5,00%. b. Maintaining the NPF ratio at a maximum
of 5.00%.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the
saldo pinjaman fasilitas tersebut sebelum outstanding loan balance under this facility
dikurangi biaya provisi masing-masing sebesar before deducted by provision cost amounted to
Rp347.118 dan Rp64.792. Rp347,118 and Rp64,792.
PT Bank CTBC Indonesia PT Bank CTBC Indonesia
Pada tanggal 9 Oktober 2021, BNIMF telah On 9 October 2021, BNIMF has obtained a
mendapatkan modal kerja dari PT Bank CTBC working capital loan facility from PT Bank
Indonesia dengan total Rp125.000. Pada CTBC Indonesia amounted at Rp125,000. On
tanggal 9 Oktober 2023, fasilitas ini 9 October 2023, this facility has been extended
diperpanjang dan telah jatuh tempo pada and has matured on 27 October 2024.
tanggal 27 Oktober 2024.
Tingkat suku bunga pinjaman adalah 8,00% Interest rate of the borrowing is 8.00% for
untuk pencairan selama 31 Desember 2024 withdrawal during 31 December 2024 and
dan 2023. 2023.
Pada tanggal 31 Desember 2024 dan As of 31 December 2024 and 2023, the
2023 saldo pinjaman fasilitas tersebut adalah outstanding loan balance under this facility
masing-masing sebesar Rpnihil dan Rp10.000. amounted to Rpnil and Rp10,000, respectively.
Halaman - 196 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1407
Page 807
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Danamon Indonesia PT Bank Danamon Indonesia
Pada tanggal 25 Februari 2024, BNIMF On 25 February 2024, BNIMF obtained
memperoleh fasilitas pinjaman kredit modal working capital loan facility from PT Bank
kerja dengan PT Bank Danamon Indonesia Danamon Indonesia with maximum facility
dengan maksimum fasilitas sebesar amounting to Rp500,000 and tenure of 48
Rp500.000 dengan jangka waktu pinjaman 48 months.
bulan.
BNIMF telah menggunakan fasilitas ini sebesar BNIMF has utilised this facility amounted at
Rp500.000 pada tanggal 13 Maret 2024, 4 Rp500,000 on 13 March 2024, 4 April 2024, 25
April 2024, 25 April 2024, 2 Mei 2024, 30 Mei April 2024, 2 May 2024, 30 May 2024, 24 June
2024, 24 Juni 2024, 3 Juli 2024, 5 Agustus 2024, 3 July 2024, 5 August 2024, and 4
2024, dan 4 September 2024 masing-masing September 2024 which each of the drawdown
sebesar Rp100.000, Rp50.000, Rp50.000, amounted to Rp100,000, Rp50,000, Rp50,000,
Rp50.000, Rp50.000, Rp50.000, Rp50.000, Rp50,000, Rp50,000, Rp50,000, Rp50,000,
Rp50.000, dan Rp50.000. Rp50,000, and Rp50,000.
Fasilitas ini memiliki jatuh tempo maksimal 48 This facility will mature maximum 48 months
bulan sejak tanggal penarikan masing-masing after the drawdown date, which is on 13 March
pinjaman, yaitu pada tanggal 13 Maret 2028, 4 2028, 4 April 2028, 25 April 2028, 2 May
April 2028, 25 April 2028, 2 Mei 2028, 30 Mei 2028, 30 May 2028, 24 June 2028, 3 July
2028, 24 Juni 2028, 3 Juli 2028, 5 Agustus 2028, 5 August 2028, and 4 September 2028.
2028, dan 4 September 2028.
Tingkat suku bunga pinjaman adalah 8,00% Interest rate of the borrowing was 8.00% for
untuk pencairan selama 31 Desember 2024. withdrawal during 31 December 2024.
Selama periode pinjaman, BNIMF memiliki During the loan period, BNIMF has to comply
kewajiban untuk memenuhi ketentuan dalam with the terms of the loan agreement which
perjanjian pinjaman diantaranya: include the following:
a Menjaga gearing ratio maksimal 7 kali. a. Maintaining the gearing ratio at a
maximum of 7 times.
b Menjaga rasio NPF maksimal 3,00%. b. Maintaining the NPF ratio at a maximum
of 3.00%.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the
saldo pinjaman fasilitas tersebut masing- outstanding loan balance under this facility
masing sebesar Rp434.867 dan Rpnihil. amounted to Rp434,867 and Rpnil,
respectively.
Halaman - 197 - Page
1408 Transforming the Future, Empowering Indonesia
Page 808
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Permata PT Bank Permata
Pada tanggal 20 Maret 2024, Perusahaan On 20 March 2024, the Company obtained
memperoleh fasilitas I pinjaman kredit modal working capital loan facility I from PT Bank
kerja dengan PT Permata dengan maksimum Permata with maximum facility amounting to
fasilitas sebesar Rp400.000 dengan jangka Rp400,000 and tenure of 54 months.
waktu pinjaman 54 bulan.
BNIMF telah menggunakan fasilitas ini sebesar BNIMF has utilised this facility amounted at
Rp130.000 pada tanggal 27 Juni 2024, 3 Juli Rp130,000 on 27 June 2024, 3 July 2024, and
2024, dan 5 Agustus 2024 masing-masing 5 August 2024 which each of the drawdown
sebesar Rp30.000, Rp50.000, dan Rp50.000. amounted to Rp30,000, Rp50,000, and
Rp50,000.
Fasilitas ini memiliki jatuh tempo maksimal 36 This facility will mature maximum 36 months or
bulan atau 48 bulan sejak tanggal penarikan 48 month after the drawdown date,
masing-masing yaitu pada tanggal 27 Juni respectively on 27 June 2027, 3 July 2027,
2027, 3 Juli 2027, dan 5 Agustus 2027. and 5 August 2027.
BNIMF memperoleh fasilitas II pinjaman kredit BNIMF obtained a working capital credit facility
modal kerja dengan PT Bank Permata dengan II with PT Bank Permata with a maximum
maksimum fasilitas sebesar Rp100.000 facility of Rp100,000 with a loan term from the
dengan jangka waktu pinjaman sejak signing of the Agreement (PK) until November
penandatanganan Perjanjian (PK) sampai 30 30, 2025. BNIMF has used this facility for
November 2025. BNIMF telah menggunakan Rp25,000 and 10,000 on 19 November 2024
fasilitas ini sebesar Rp 25.000 dan 10.000 and 13 December 2024. This facility has a
pada tanggal 19 November 2024 dan 13 maximum maturity of 7 days on 26 November
Desember 2024. Fasilitas ini memiliki jatuh 2024 and 20 December 2024.
tempo maksimal 7 hari pada tanggal 26
November 2024 dan 20 Desember 2024.
Tingkat suku bunga pinjaman adalah 8,00% Interest rate of the borrowing ranged from
untuk pencairan selama 31 Desember 2024. 8.00% for withdrawals during 31 December
2024.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the
saldo pinjaman fasilitas tersebut masing- outstanding loan balance under this facility
masing sebesar Rp112.500 dan Rpnihil. amounted to Rp112,500 and Rpnil,
respectively.
Halaman - 198 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1409
Page 809
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Ganesha PT Bank Ganesha
Pada tanggal 22 Maret 2024, Perusahaan On 22 March 2024, the Company obtained
memperoleh fasilitas pinjaman kredit modal working capital loan facility from PT Bank
kerja dengan PT Bank Ganesha dengan Ganesha with maximum facility amounting to
maksimum fasilitas sebesar Rp100.000 Rp100,000 and tenure of 4 years.
dengan jangka waktu pinjaman 4 tahun.
BNIMF telah menggunakan fasilitas ini sebesar BNIMF has utilised this facility amounted at
Rp 100,000 pada tanggal 19 April 2024, 3 Mei Rp100,000 on 19 April 2024, 3 May 2024, and
2024, dan 5 Juni 2024 masing-masing sebesar 5 June 2024 which each of the drawdown
Rp30.000, Rp30.000, dan Rp40.000. amounted to Rp30,000, Rp30,000, and
Rp40,000.
Fasilitas ini memiliki jatuh tempo maksimal 48 This facility will mature maximum 48 months
Bulan sejak tanggal penarikan masing-masing after the drawdown date, respectively on 19
pinjaman, yaitu pada tanggal 19 April 2028, 3 April 2028, 3 May 2028, and 5 June 2028
Mei 2028, dan 5 Juni 2028.
Tingkat suku bunga pinjaman adalah 8,00% Interest rate of the borrowing was 8.00% for
untuk pencairan selama 31 Desember 2024. withdrawal during 31 December 2024.
Selama periode pinjaman, BNIMF memiliki During the loan period, BNIMF has to comply
kewajiban untuk memenuhi ketentuan dalam with the terms of the loan agreement which
perjanjian pinjaman diantaranya: include the following:
a. Menjaga gearing ratio maksimal 8 kali. a. Maintaining the gearing ratio at a maximum
of 8 times.
b. Menjaga rasio NPF maksimal 3,00%. b. Maintaining the NPF ratio at a maximum of
3.00%.
c. Menjaga rasio piutang lancar minimal c. Maintaining the Current Receivable ratio at
85,00%. a minimum of 85.00%
Ě͘ Menjaga rasio piutang pembiayaan d. Maintaining the financing to assets ratio at
terhadap total aset minimal 40,00%. a minimum of 40.00%
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the
saldo pinjaman fasilitas tersebut masing- outstanding loan balance under this facility
masing sebesar Rp85.625 dan Rpnihil. amounted to Rp85,625 and Rpnil, respectively.
Halaman - 199 - Page
1410 Transforming the Future, Empowering Indonesia
Page 810
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Jago Tbk PT Bank Jago Tbk
Pada tanggal 26 Juli 2024, BNIMF On 26 July 2024, BNIMF obtained a working
memperoleh fasilitas pinjaman kredit modal capital loan facility with PT Bank Jago Tbk with
kerja dengan PT Bank Jago Tbk dengan a maximum facility of Rp500,000 with a loan
maksimum fasilitas sebesar Rp500.000 term of 72 months.
dengan jangka waktu pinjaman 72 bulan.
BNIMF telah menggunakan fasilitas ini sebesar BNIMF has utilised this facility amounted at
Rp164.000 pada tanggal 31 Juli 2024, 22 Rp164,000 on 31 July 2024, 22 August 2024,
Agustus 2024, 4 September 2024, 18 Oktober 4 September 2024, 18 October 2024, and 12
2024, dan 12 November 2024 masing-masing November 2024 which each of the drawdown
sebesar Rp49.000, Rp25.000, Rp50.000, amounted to Rp49,000, Rp25,000, Rp50,000,
Rp15.000, dan Rp25.000. Rp15,000, and Rp25,000.
Fasilitas ini memiliki jatuh tempo maksimal 60 This facility will mature maximum 60 months
bulan sejak tanggal penarikan masing-masing after the drawdown date, respectively on 31
pinjaman yaitu pada tanggal 31 Juli 2029, 22 July 2029, 22 August 2029, 4 September
Agustus 2029, 4 September 2029, 18 Oktober 2029, 18 October 2029, and 12 November
2029, dan 12 November 2029. 2029.
Tingkat suku bunga pinjaman adalah 7,75% Interest rate of the borrowing was 7.75% for
untuk pencairan selama 31 Desember 2024. withdrawal during 31 December 2024.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the
saldo pinjaman fasilitas tersebut masing- outstanding loan balance under this facility
masing sebesar Rp156.394 dan Rpnihil. amounted to Rp156,394 and Rpnil,
respectively.
PT Bank Maybank Indonesia Tbk PT Bank Maybank Indonesia Tbk
Pada tanggal 21 Agustus 2024, BNIMF On 21 August 2024, BNIMF obtained working
memperoleh fasilitas pinjaman kredit modal capital loan facility from PT Bank Maybank
kerja dengan PT Bank Maybank Indonesia Indonesia Tbk with maximum facility
dengan maksimum fasilitas sebesar amounting to Rp450,000 and Rp50,000 and
Rp450.000 dan Rp50.000 dengan jangka tenure of 60 months.
waktu pinjaman 60 bulan.
Tingkat suku bunga pinjaman adalah 7,90% Interest rate of the borrowing was 7.90% for
untuk pencairan selama 31 Desember 2024. withdrawal during 31 December 2024.
BNIMF telah menggunakan fasilitas ini sebesar BNIMF has used this facility for Rp40,000 on
Rp40.000 pada tanggal 19 September 2024, 19 September 2024, Rp30,000 on 4 November
Rp30.000 pada tanggal 4 November 2024, dan 2024, and Rp15,000 on 10 December 2024.
Rp 15.000 pada tanggal 10 Desember 2024.
Halaman - 200 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1411
Page 811
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Maybank Indonesia Tbk (lanjutan) PT Bank Maybank Indonesia Tbk (continued)
Fasilitas ini memiliki jatuh tempo maksimal 48 This facility will mature maximum 48 months
bulan sejak tanggal penarikan masing-masing after the drawdown date, respectively on 19
yaitu pada tanggal 19 September 2028, 4 September 2028, 4 November 2028, and 10
November 2028, dan 10 Desember 2028. December 2028.
Pada tanggal 31 Desember 2024 dan 31 As of 31 December 2024 and 31 December
Desember 2023, saldo pinjaman fasilitas 2023, the outstanding loan balance under this
tersebut masing-masing sebesar Rp81.875 facility amounted to Rp81,875 and Rpnil,
dan Rpnihil. respectively.
PT Bank of India Indonesia Tbk PT Bank of India Indonesia Tbk
Pada tanggal 15 October 2024, BNIMF On 15 October 2024, BNIMF obtained a
memperoleh fasilitas pinjaman kredit modal working capital loan facility with PT Bank of
kerja dengan PT Bank of India Indonesia, India Indonesia, based on Credit Agreement
berdasarkan Perjanjian Kredit No. 7 dengan No. 7, with a maximum facility amount of
maksimum fasilitas sebesar Rp200.000 Rp200,000 and a loan term of 42 months.
dengan jangka waktu pinjaman 42 bulan.
Tingkat suku bunga pinjaman adalah 7,75% Interest rate of the borrowing was 7.75% for
untuk pencairan selama 31 Desember 2024. withdrawal during 31 December 2024.
BNIMF telah menggunakan fasilitas ini sebesar BNIMF has utilized this facility in the amount of
Rp65.000 pada tanggal 24 Oktober 2024, 30 Rp65,000 on 24 October 2024, 30 October
Oktober 2024, 28 November 2024, dan 16 2024, 28 November 2024, and 16 December
Desember 2024 masing-masing sebesar 2024, with amounts of Rp18,000, Rp12,000,
Rp18.000, Rp12.000, Rp 20.000, dan and Rp20,000, and Rp15,000 respectively.
Rp15.000.
Fasilitas ini memiliki jatuh tempo 36 bulan This facility has a maturity of 36 months from
sejak tanggal penarikan masing-masing yaitu the date of each withdrawal, which is on 24
pada tanggal tanggal 24 Oktober 2027, 30 October 2027, 30 October 2027, 28
Oktober 2027, 28 November 2027 dan 16 November 2027, and 16 December 2027.
Desember 2027.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the loan
saldo pinjaman fasilitas tersebut masing- balance of the facility was Rp62,778 and Rpnil
masing sebesar Rp62.778 dan Rpnihil. respectively.
Halaman - 201 - Page
1412 Transforming the Future, Empowering Indonesia
Page 812
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
b. Berdasarkan hubungan b. By relationship
2024 2023
Pihak berelasi Related parties
Rupiah 1,525,707 772,360 Rupiah
Mata uang asing 48,504 51,808 Foreign currencies
Total pihak berelasi 1,574,211 824,168 Total related parties
Pihak ketiga Third parties
Rupiah 1,385,376 260,142 Rupiah
Mata uang asing 39,971,857 29,865,298 Foreign currencies
Total pihak ketiga 41,357,233 30,125,440 Total third parties
42,931,444 30,949,608
c. Tingkat suku bunga per tahun c. Annual interest rates
Dolar Dolar
Dolar Amerika Singapura/ Won Korea Australia/ Euro Eropa/
Serikat//United Singapore Selatan/South Australian European
Rupiah States Dollar Dollar Korean Won Dollar Euro
% % % % % %
2024 7.18 - 9.50 4.52 - 6.00 3.86 3.60 5.26 3.07 - 3.18 2024
2023 7.50 - 9.50 0.90 - 6.54 - - - - 2023
32. EFEK-EFEK SUBORDINASI 32. SUBORDINATED SECURITIES
2024 2023
Saldo/ Peringkat/ Saldo/ Peringkat/
Balance Rating Balance Rating
BNI Tier 2 Subordinated Notes
setelah dikurangi biaya Subordinated Tier 2,
penerbitan yang belum diamortisasi net of unamortised issuance
sebesar Rp1.303 pada tanggal cost amounting to Rp1,303 as of
31 Desember 2024 dan Rp2.287 31 December 2024 and Rp2,287
pada tanggal 31 Desember 2023 8,046,197 Ba2**) 7,696,213 Ba2**) as of 31 December 2023
BB***) BB***)
BNI Additional Tier 1 Capital Securities
setelah dikurangi biaya penerbitan Subordinated Additional Tier 1,
yang belum diamortisasi net of unamortised issuance
sebesar Rp4.014 pada tanggal cost amounting to Rp4,014 as of
31 Desember 2024 dan Rp5.682 31 December 2024 and Rp5,682
pada tanggal 31 Desember 2023 9,652,986 Ba3****) 9,232,518 Ba3****) as of 31 December 2023
17,699,183 16,928,731
**) Moody’s Ba2
***) Fitch BB
****) Moody’s Ba3
Halaman - 202 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1413
Page 813
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
32. EFEK-EFEK SUBORDINASI (lanjutan) 32. SUBORDINATED SECURITIES (continued)
BNI Tier 2 Subordinated Notes BNI Tier 2 Subordinated Notes
Pada tanggal 30 Maret 2021, BNI telah On 30 March 2021, BNI has issued Tier 2
menerbitkan Tier 2 Subordinated Notes (BNI Tier 2 Subordinated Notes (BNI Tier 2 Capital Bond
Capital Bond 2021) sebesar USD500 juta jangka 2021) with total nominal value of USD500 million
waktu 5 tahun, dengan kupon sebesar 3,75% per with the term of 5 years and coupon of 3.75% per
tahun yang dibayarkan setiap semester, dan annum paid on semi-annual basis, and listed in
tercatat di Singapore Exchange. Tier 2 Singapore Exchange. Tier 2 Subordinated Notes
Subordinated Notes dapat dicatat sebagai can be treated as supplementary capital
komponen modal pelengkap (Tier 2) sesuai components (Tier 2) according to the approval
persetujuan dari Otoritas Jasa Keuangan melalui from Financial Services Authority through letter
surat No. S-64/PB.31/2021 tanggal 31 Maret 2021. No. S-64/PB.31/2021 dated 31 March 2021.
Pada tanggal 31 Desember 2024, BNI Tier 2 As of 31 December 2024, the net value of BNI Tier
Capital Bond 2021 memiliki nilai bersih sebesar 2 Capital Bond 2021 was Rp8,046,197 after
Rp8.046.197 setelah dikurangi biaya penerbitan deducting unamortised issuance cost amounted
yang belum diamortisasi sebesar Rp1.303 Rp1,303 (31 December 2023: Rp7,696,213).
(31 Desember 2023: Rp7.696.213).
Penggunaan dana hasil penerbitan Tier 2 The proceeds from Tier 2 Subordinated Notes
Subordinated Notes digunakan oleh BNI untuk issuance was used by BNI to strengthen tier 2
memperkuat modal pelengkap (tier 2) dan modal capital and working capital in the context of
kerja dalam rangka pengembangan usaha business development, especially loan
terutama pemberian kredit serta peningkatan disbursement and increase in the composition of
komposisi struktur dana jangka panjang, sesuai the long-term fund structure, in accordance with
dengan Peraturan OJK No. 11/POJK.03/2016 OJK Regulation No. 11/POJK.03/2016 concerning
tentang Kewajiban Penyediaan Modal Minimum the Minimum Capital Requirement for Commercial
Bank Umum sebagaimana telah diubah dengan Banks as amended by OJK Regulation No.
Peraturan OJK No. 34/POJK.03/2016 dan 34/POJK.03/2016 and will then be used by BNI to
selanjutnya akan digunakan oleh BNI untuk support increase in productive assets.
mendukung peningkatan aset produktif.
Pada tanggal 31 Desember 2024 dan 2023, BNI As of 31 December 2024 and 2023, BNI obtained
telah memperoleh hasil pemeringkatan atas Tier 2 the rating of Tier 2 Subordinated Notes from
Subordinated Notes dari Moody’s dan Fitch dengan Moody’s and Fitch with Ba2 and BB rating,
peringkat masing-masing Ba2 dan BB. respectively.
Tier 2 Subordinated Notes ini dapat mengalami This Tier 2 Subordinated Notes can experience
write down dan ditangguhkan pembayaran pokok write down and the payment of principal and
dan bunganya apabila OJK menetapkan bahwa interest will be postponed if the OJK stipulates that
BNI berpotensi terganggu kelangsungan usahanya BNI has the potential to be subject to business
(point of non-viability) sesuai dengan peraturan continuity issues (point of non-viability) in
OJK No. 11/POJK.03/2016 yang diubah dengan accordance with OJK regulations
peraturan OJK No. 34/POJK.03/2016. Point of non- No. 11/POJK.03/2016 amended by OJK regulation
viability terjadi akibat bank mencapai trigger level No. 34/POJK.03/2016. Point of non-viability occurs
pada indikator permodalan yang ditetapkan OJK, due to a bank achieving a trigger level in the
sesuai SEOJK No. 20/SEOJK.03/2016 Fitur capital indicator set by OJK, according to SEOJK
Konversi Menjadi Saham Biasa atau Write Down No. 20/SEOJK.03/2016 Conversion Features into
terhadap Instrumen Modal Inti Tambahan dan Common Shares or Write Down of Additional Core
Modal Pelengkap. Capital Instruments and Supplementary Capital.
Halaman - 203 - Page
1414 Transforming the Future, Empowering Indonesia
Page 814
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
32. EFEK-EFEK SUBORDINASI (lanjutan) 32. SUBORDINATED SECURITIES (continued)
BNI Additional Tier 1 Capital Securities BNI Additional Tier 1 Capital Securities
Pada tanggal 24 September 2021, BNI telah On 24 September 2021, BNI has issued Additional
menerbitkan Additional Tier 1 Capital Securities Tier 1 Capital Securities (BNI Additional Tier 1
(BNI Additional Tier 1 Capital Bond 2021) sebesar Capital Bond 2021) with total nominal value of
nilai nominal USD600 juta dan tidak memiliki USD600 million perpetual non callable 5.5 years
jangka waktu, dengan opsi call 5,5 tahun, dengan and coupon of 4.30% per annum paid on semi-
kupon sebesar 4,30% per tahun yang dibayarkan annual basis, and listed in Singapore Exchange.
setiap semester, dan tercatat di Singapore Additional Tier 1 Capital Securities can be treated
Exchange. Additional Tier 1 Capital Securities as supplementary capital components (Additional
dapat dicatat sebagai komponen modal inti Tier 1) according to the approval from Financial
tambahan (Additional Tier 1) sesuai persetujuan Services Authority through letter No.
dari Otoritas Jasa Keuangan melalui surat No. S- S-210/PB.31/2021 dated 30 September 2021.
210/PB.31/2021 tanggal 30 September 2021.
Pada tanggal 31 Desember 2024, BNI Additional As of 31 December 2024, the net value of BNI
Tier 1 Capital Bond 2021 memiliki nilai bersih Additional Tier 1 Capital Bond 2021 was
sebesar Rp9.652.986 setelah dikurangi biaya Rp9,652,986 after deducting unamortised issuance
penerbitan yang belum diamortisasi sebesar cost amounted Rp4,014 (31 December 2023:
Rp4.014 (31 Desember 2023: Rp9.232.518). Rp9,232,518).
Pada tanggal 31 Desember 2024 dan 2023, BNI As of 31 December 2024 and 2023, BNI obtained
telah memperoleh hasil pemeringkatan atas the rating of Additional Tier 1 Capital Securities
Additional Tier 1 Capital Securities dari Moody’s from Moody’s with Ba3 rating.
Ba3.
Additional Tier 1 Capital Securities yang diterbitkan Additional Tier 1 Capital Securities issued has
telah mengikuti persyaratan POJK comply in accordance with OJK Regulation
No. 11/POJK.03/2016 (Pasal 15) sehingga No. 11/POJK.03/2016 (Article 15) hence the
instrumen keuangan tersebut dapat dikategorikan financial instrument can be categorised as
sebagai Modal Inti Tambahan (Additional Tier 1). supplementary capital components (Additional Tier
Namun, terdapat klausul mandatory redemption - 1). However, there is a mandatory redemption
redemption for a capital trigger event ketika CAR clause - redemption for a capital trigger event
BNI mencapai rasio tertentu maka Bank harus when BNI's CAR reaches a certain ratio, the Bank
melakukan pelunasan terhadap sisa pokok dan shall pay off the remaining principal and interest
bunga dari AT-1. Oleh karena itu, Bank mencatat from AT-1. Therefore, the Bank recorded this BNI
BNI Additional Tier 1 Capital Securities ini sebagai Additional Tier 1 Capital Securities as a liability
instrumen liabilitas pada laporan keuangan instrument in the consolidated financial
konsolidasian. statements.
Additional Tier 1 Capital Securities ini dapat This Additional Tier 1 Capital Securities can
mengalami write down dan ditangguhkan experience write down and the payment of
pembayaran pokok dan bunganya apabila OJK principal and interest will be postponed if the OJK
menetapkan bahwa BNI berpotensi terganggu stipulates that BNI has the potential to be subject
kelangsungan usahanya (point of non-viability) to business continuity issues (point of non-viability)
sesuai dengan peraturan OJK in accordance with OJK regulations No.
No. 11/POJK.03/2016 yang diubah dengan 11/POJK.03/2016 amended by OJK regulation No.
peraturan OJK No. 34/POJK.03/2016. Point of non- 34/POJK.03/2016. Point of non-viability occurs due
viability terjadi akibat bank mencapai trigger level to a bank achieving a trigger level in the capital
pada indikator permodalan yang ditetapkan OJK, indicator set by OJK, according to SEOJK No.
sesuai SEOJK No. 20/SEOJK.03/2016 Fitur 20/SEOJK.03/2016 Conversion Features into
Konversi Menjadi Saham Biasa atau Write Down Common Shares or Write Down of Additional Core
terhadap Instrumen Modal Inti Tambahan dan Capital Instruments and Supplementary Capital.
Modal Pelengkap.
Halaman - 204 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1415
Page 815
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
33. MODAL SAHAM DAN TAMBAHAN MODAL 33. SHARE CAPITAL AND ADDITIONAL PAID-IN
DISETOR CAPITAL
Modal saham Share capital
Pada tanggal-tanggal 31 Desember 2024 dan As of 31 December 2024 and 2023, BNI’s share
2023, kepemilikan modal saham BNI adalah capital ownership are as follows:
sebagai berikut:
2024
Jumlah lembar
saham
ditempatkan dan
disetor penuh/ Persentase
Number of kepemilikan (%)/
shares issued Percentage Jumlah/
Pemegang saham and fully paid of ownership (%) Amount Shareholders
Saham Seri A Dwiwarna Class A Dwiwarna share
Negara Republik Indonesia 1 - - Republic of Indonesia
Saham Seri B Class B shares
Negara Republik Indonesia 434,012,799 1.16 1,627,548 Republic of Indonesia
Masyarakat
(kepemilikan masing-masing Public (ownership less than
dibawah 5% untuk setiap pihak) 144,670,934 0.39 542,516 5% each)
Total saham Seri B 578,683,733 1.55 2,170,064 Total Class B shares
Saham Seri C Class C shares
Negara Republik Indonesia 21,944,374,950 58.84 4,114,570 Republic of Indonesia
Perseroan terbatas Limited liability company
(kepemilikan masing-masing (ownership less
dibawah 5% untuk setiap pihak) 1,207,509,576 3.24 226,408 than 5% each)
Badan usaha asing Foreign investment entities
(kepemilikan masing-masing (ownership less than
dibawah 5% untuk setiap pihak) 9,786,139,529 26.24 1,834,901 5% each)
Putrama Wahju Setyawan (Direktur) 3,879,526 0.01 727 Putrama Wahju Setyawan (Director)
Royke Tumilaar (Direktur) 3,656,941 0.01 686 Royke Tumilaar (Director)
Ronny Venir (Direktur) 3,539,596 0.01 664 Ronny Venir (Director)
Corina Leyla Karnalies (Direktur) 3,506,474 0.01 657 Corina Leyla Karnalies (Director)
Novita Widya Anggraini (Direktur) 3,143,884 0.01 589 Novita Widya Anggraini (Director)
David Pirzada (Direktur) 2,859,984 0.01 536 David Pirzada (Director)
Mucharom (Direktur) 2,541,148 0.01 476 Mucharom (Director)
Toto Prasetyo (Direktur) 2,163,696 0.01 406 Toto Prasetyo (Director)
Askolani (Komisaris) 1,752,462 0.00 329 Askolani (Commissioner)
Fadlansyah Lubis (Komisaris) 986,860 0.00 185 Fadlansyah Lubis (Commissioner)
Hussein Paolo Kartadjoemena (Direktur) 918,611 0.00 172 Hussein Paolo Kartadjoemena (Director)
Robertus Billitea (Komisaris) 864,066 0.00 162 Robertus Billitea(Commissioner)
Pahala Nugraha Mansury (Komisaris) 677,291 0.00 127 Pahala Nugraha Mansury (Commissioner)
I Made Sukajaya (Direktur) 576,912 0.00 108 I Made Sukajaya (Director)
Agung Prabowo (Direktur) 101,356 0.00 19 Agung Prabowo (Director)
Masyarakat
(kepemilikan masing-masing Public (ownership less than
dibawah 5% untuk setiap pihak) 3,749,436,320 10.05 703,021 5% each)
Total saham Seri C 36,718,629,182 98.45 6,884,743 Total Class C shares
Total 37,297,312,916 100.00 9,054,807 Total
Saham treasuri - - Treasury shares
Halaman - 205 - Page
1416 Transforming the Future, Empowering Indonesia
Page 816
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
33. MODAL SAHAM DAN TAMBAHAN MODAL 33. SHARE CAPITAL AND ADDITIONAL PAID-IN
DISETOR (lanjutan) CAPITAL (continued)
Modal saham (lanjutan) Share Capital (continued)
2023
Jumlah lembar
saham
ditempatkan dan
disetor penuh/ Persentase
Number of kepemilikan (%)/
shares issued Percentage Jumlah/
Pemegang saham and fully paid of ownership (%) Amount Shareholders
Saham Seri A Dwiwarna Class A Dwiwarna share
Negara Republik Indonesia 1 - - Republic of Indonesia
Saham Seri B Class B shares
Negara Republik Indonesia 434,012,799 1.16 1,627,548 Republic of Indonesia
Masyarakat
(kepemilikan masing-masing Public (ownership less than
dibawah 5% untuk setiap pihak) 144,670,934 0.39 542,516 5% each)
Total saham Seri B 578,683,733 1.55 2,170,064 Total Class B shares
Saham Seri C Class C shares
Negara Republik Indonesia 21,944,374,950 58.90 4,114,570 Republic of Indonesia
Perseroan terbatas Limited liability company
(kepemilikan masing-masing (ownership less
dibawah 5% untuk setiap pihak) 1,668,794,017 4.48 312,899 than 5% each)
Badan usaha asing Foreign investment entities
(kepemilikan masing-masing (ownership less than
dibawah 5% untuk setiap pihak) 10,119,917,947 27.16 1,897,485 5% each)
Putrama Wahju Setyawan (Direktur) 1,686,386 0.00 316 Putrama Wahju Setyawan (Director)
Sis Apik Wijayanto (Direktur) 1,579,946 0.00 296 Sis Apik Wijayanto (Director)
Adi Sulistyowati (Direktur) 905,706 0.00 170 Adi Sulistyowati (Director)
Ronny Venir (Direktur) 1,559,656 0.00 292 Ronny Venir (Director)
Corina Leyla Karnalies (Direktur) 1,442,034 0.00 270 Corina Leyla Karnalies (Director)
Royke Tumilaar (Direktur) 1,115,346 0.00 209 Royke Tumilaar (Director)
Muhammad Iqbal (Direktur) 948,044 0.00 178 Muhammad Iqbal (Director)
Novita Widya Anggraini (Direktur) 948,044 0.00 178 Novita Widya Anggraini (Director)
Silvano Winston Rumantir (Direktur) 948,044 0.00 178 Silvano Winston Rumantir (Director)
David Pirzada (Direktur) 880,044 0.00 165 David Pirzada (Director)
Askolani (Komisaris) 809,086 0.00 152 Askolani (Commissioner)
Susyanto (Komisaris) 634,594 0.00 119 Susyanto (Commissioner)
Mucharom (Direktur) 348,008 0.00 65 Mucharom (Director)
Toto Prasetyo (Direktur) 89,856 0.00 17 Toto Prasetyo (Director)
Fadlansyah Lubis (Komisaris) 43,484 0.00 8 Fadlansyah Lubis (Commissioner)
Robertus Billitea (Komisaris) 42,400 0.00 8 Robertus Billitea(Commissioner)
Masyarakat
(kepemilikan masing-masing Public (ownership less than
dibawah 5% untuk setiap pihak) 2,931,046,990 7.87 549,571 5% each)
Total saham Seri C 36,678,114,582 98.45 6,877,146 Total Class C shares
Total 37,256,798,316 100.00 9,047,210 Total
Saham treasuri 40,514,600 7,596 Treasury shares
Halaman - 206 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1417
Page 817
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
33. MODAL SAHAM DAN TAMBAHAN MODAL 33. SHARE CAPITAL AND ADDITIONAL PAID-IN
DISETOR (lanjutan) CAPITAL (continued)
Modal saham (lanjutan) Share capital (continued)
Saham Seri A Dwiwarna adalah saham yang The Class A Dwiwarna share is a share that gives
memberikan hak-hak preferen kepada the holder preferred rights to approve the
pemegangnya untuk menyetujui pengangkatan dan appointment and dismissal of Commissioners and
pemberhentian Komisaris dan Direksi, perubahan Directors, amend the Articles of Association,
Anggaran Dasar, menyetujui pembubaran dan approve the dissolution and liquidation, merger,
likuidasi, penggabungan, dan pengambil alihan BNI and takeover of BNI and all other rights of Class B
dan semua hak-hak lainnya yang dimiliki saham and Class C shares. The Class A Dwiwarna share
Seri B dan saham Seri C. Saham Seri A Dwiwarna may not be transferred to other parties.
tidak dapat dialihkan kepada pihak lain.
Saham Seri B dan Saham Seri C adalah saham Class B and Class C shares are ordinary shares
biasa atas nama yang memiliki hak yang sama. that have the same rights.
Pada tanggal 13 Agustus 2007, Pemerintah On 13 August 2007, the Government of the
Republik Indonesia, melakukan divestasi sebesar Republic of Indonesia divested 3,475,231,980
3.475.231.980 saham Seri C, mewakili 22,54% dari Class C shares, representing 22.54% of
kepemilikan di BNI melalui Penawaran Umum shareholding in BNI through a Second Initial Public
Saham Kedua. Offering (IPO).
Sesuai Keterbukaan Informasi dalam upaya In accordance with the Disclosure of Information in
stabilisasi harga pasar saham di tengah kondisi relation to the stabilisation of stock market price
perekonomian regional dan global yang mengalami amidst stressful and slowing regional and global
tekanan dan perlambatan, Bank telah melakukan economy, the Bank repurchased shares issued by
Pembelian Kembali Saham Perseroan yang telah the Bank listed in the Indonesia Stock Exchange
dikeluarkan dan tercatat di Bursa Efek Indonesia ("IDX"). This program is consistent with Regulation
(“BEI”). Program ini mengacu pada Peraturan OJK of Financial Services Authority ("OJK")
No. 2/POJK.04/2013 tanggal 26 Agustus 2013 No. 2/POJK.04/2013 dated 26 August 2013 on the
tentang Pembelian Kembali Saham yang Repurchase of Shares Issued by the Issuers or
Dikeluarkan oleh Emiten atau Perusahaan Publik Public Companies in Significant Fluctuating Market
dalam Kondisi Pasar yang Berfluktuasi Secara Conditions ("POJK No. 2/POJK.04/2013") and OJK
Signifikan (“POJK No. 2/POJK.04/2013”) dan Surat Circular Letter No. 3/SEOJK.04/2020 dated 9
Edaran OJK No. 3/SEOJK.04/2020 tanggal 9 Maret March 2020 on Other Conditions as Significant
2020 tentang Kondisi Lain sebagai Kondisi Pasar Fluctuating Market Conditions in the
yang Berfluktuasi Secara Signifikan dalam Implementation of Shares Buyback Issued by
Pelaksanaan Pembelian Kembali Saham yang Issuers or Public Companies.
Dikeluarkan oleh Emiten atau Perusahaan Publik.
Pembelian kembali saham Bank telah dilaksanakan The repurchase of shares was executed on
pada tanggal 22 Juli 2021 sampai dengan 22 July 2021 to 21 October 2021, consistent with
21 Oktober 2021, sesuai dengan tanggal the date of Disclosure of Information. The Bank
Keterbukaan Informasi. Bank melakukan repurchased 246,826 lots of Class C Shares, or
pembelian kembali Saham Seri C sejumlah 24,682,600 shares with an average acquisition cost
246.826 lot atau sebanyak 24.682.600 lembar amounting to Rp5,186.90 (full amount) per share.
saham dengan rata-rata biaya perolehan rata-rata
sebesar Rp5.186,90 (nilai penuh) per lembar
saham.
Pada tahun 2022, Bank melakukan alokasi saham In 2022, the Bank has allocated the treasury
treasuri senilai Rp207.475 sebagai Program shares amounting Rp207,475 as Share Ownership
Kepemilikan Saham bagi Manajemen dan Pegawai Program for Management and Bank’s Employees in
Bank dalam bentuk Saham Bonus (lihat Catatan the form of Share Bonus (refer to Note 43).
43).
Halaman - 207 - Page
1418 Transforming the Future, Empowering Indonesia
Page 818
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
33. MODAL SAHAM DAN TAMBAHAN MODAL 33. SHARE CAPITAL AND ADDITIONAL PAID-IN
DISETOR (lanjutan) CAPITAL (continued)
Modal saham (lanjutan) Share capital (continued)
Pembelian kembali saham Bank telah dilaksanakan The repurchase of shares was executed on
pada tanggal 12 Juli 2023 sampai dengan 12 July 2023 to 1 August 2023. The Bank
1 Agustus 2023. Bank melakukan pembelian repurchased 202,573 lots, or 20,257,300 shares
kembali Saham sejumlah 202.573 lot atau with an average acquisition cost amounting to
sebanyak 20.257.300 lembar saham dengan rata- Rp8,883.71 (full amount) per share.
rata biaya perolehan rata-rata sebesar Rp8.883,71
(nilai penuh) per lembar saham.
Pemecahan nilai nominal saham BNI Stock split of BNI
Berdasarkan keputusan RUPSLB tanggal Based on the decision of the Extraordinary General
19 September 2023 yang dituangkan dalam Akta Meeting of Shareholders (RUPSLB) dated
No. 18, tanggal 19 September 2023, yang dibuat 19 September 2023, as stated in Deed No. 18
dihadapan Ashoya Ratam S.H., M.KN, pemegang dated 19 September 2023, as recorded in the
saham BNI antara lain menyetujui pemecahan nilai Notarial Deed of Ashoya Ratam, S.H., M.KN., the
nominal saham (stock split) Bank dengan rasio 1:2 shareholders of BNI, among others, approved the
yang berlaku efektif pada tanggal 10 Oktober 2023. nominal value split (stock split) of the bank with a
Sehingga: ratio of 1:2, effective from 10 October 2023.
Therefore:
a. Nilai nominal per Saham Seri A Dwiwarna a. The nominal value per Series A Dwiwarna
dan Seri B dari sebesar Rp7.500 (nilai and Series B shares, originally Rp7,500 (full
penuh) menjadi Rp3.750 (nilai penuh) amount), split to Rp3,750 (full amount), with
dengan ketentuan: the following conditions:
i. 1 (satu) saham Seri A Dwiwarna tetap i. 1 (one) Series A Dwiwarna share is
dipertahankan sebagai saham Seri A retained as a full-nominal value Series
Dwiwarna milik Negara Republik A Dwiwarna share owned by the
Indonesia dengan nilai nominal sebesar Republic of Indonesia with a nominal
Rp3.750 (nilai penuh); dan value of Rp3,750 (full amount); and
ii. 1 (satu) saham Seri A Dwiwarna ii. 1 (one) Series A Dwiwarna share is
menjadi 1 (satu) saham saham Seri B converted into 1 (one) Series B share
milik Negara Republik Indonesia dengan owned by the Republic of Indonesia
nilai nominal sebesar Rp3.750 (nilai with a nominal value of Rp3,750 (full
penuh). amount).
b. Nilai nominal per Saham Seri C dari b. The nominal value per Series C share is
Rp375 (nilai penuh) menjadi Rp187,5 (nilai split from Rp375 (full amount) to Rp187.5
penuh). (full amount).
Modal ditempatkan setelah pemecahan nilai The issued capital after the nominal value split
nominal saham (stock split) berubah menjadi (stock split) changed as follows:
sebagai berikut:
a. Saham Seri A Dwiwarna - 1 lembar saham a. Series A Dwiwarna shares - 1 share
b. Saham Seri B - 578.683.733 lembar saham b. Series B shares - 578,683,733 shares
c. Saham Seri C - 36.678.114.582 lembar c. Series C shares - 36,678,114,582 shares.
saham
Halaman - 208 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1419
Page 819
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
33. MODAL SAHAM DAN TAMBAHAN MODAL 33. SHARE CAPITAL AND ADDITIONAL PAID-IN
DISETOR (lanjutan) CAPITAL (continued)
Tambahan modal disetor Additional paid in capital
Perubahan tambahan modal disetor adalah The movements in additional paid in capital are as
sebagai berikut: follows:
Saldo pada tanggal 1 Januari 2010 591,156 Balance as of 1 January 2010
Tambahan modal disetor akibat Penawaran
Umum Saham Terbatas I pada tahun Additional paid in capital due to Right Issue I
2000 (lihat Catatan 1c) 56,883,826 in 2000 (refer to Note 1c)
57,474,982
Pengurangan tambahan modal disetor akibat Reduction of paid in capital due to refund of excess
pengembalian dana rekapitalisasi kepada recapitalization funds to the Government
pemerintah Indonesia (lihat Catatan 1d) (581,474) of Indonesia (refer to Note 1d)
56,893,508
Dieliminasi dengan akumulasi kerugian dalam Elimination against accumulated losses in relation
rangka kuasi-reorganisasi per tanggal to the quasi-reorganization as of 30 June 2003
30 Juni 2003 (lihat Catatan 1e) (54,367,847) (refer to Note 1e)
2,525,661
Tambahan modal disetor akibat Penawaran
Umum Saham Terbatas II pada tahun Additional paid in capital due to Right Issue II
2007 (lihat Catatan 1f) 3,287,218 in 2007 (refer to Note 1f)
Biaya emisi penerbitan saham (195,280) Shares issuance cost
5,617,599
Tambahan modal disetor akibat Penawaran
Umum Saham Terbatas III pada tahun Additional paid in capital due to Right Issue III
2010 (lihat Catatan 1g) 9,196,100 in 2010 (refer to Note 1g)
Biaya emisi penerbitan saham (245,231) Shares issuance cost
14,568,468
Tambahan modal disetor akibat penyertaan Additional paid in capital due to equity
saham pada PT Bank Syariah Indonesia investment at PT Bank Syariah Indonesia Tbk
Tbk pada tahun 2021 2,441,786 in 2021
17,010,254
34. PENGGUNAAN LABA BERSIH 34. APPROPRIATION OF NET INCOME
Berdasarkan keputusan Rapat Umum Pemegang In accordance with the resolutions of the Annual
Saham Tahunan tanggal 4 Maret 2024 dan General Shareholders’ Meetings held on
15 Maret 2023, pengalokasian laba bersih masing- 4 March 2024 and 15 March 2023, the allocation of
masing untuk tahun yang berakhir pada tanggal- the net income for the years ended
tanggal 31 Desember 2023 dan 2022 adalah 31 December 2023 and 2022, respectively, are as
sebagai berikut: follows:
2023 2022
Pembagian dividen 10,454,738 7,324,821 Distribution of dividends
Saldo laba 10,454,738 10,987,233 Retained earnings
20,909,476 18,312,054
Rapat Umum Pemegang Saham telah menyetujui General Shareholders’ meeting has approved the
pembagian dividen dari laba bersih tahun 2023 dan dividend distribution of Rp10,454,738 and
2022, sebesar Rp10.454.738 pada tanggal Rp7,324,821 from the 2023 net income on
4 Maret 2024 dan Rp7.324.821 pada tanggal 4 March 2024 and 2022 net income on 15 March
15 Maret 2023. 2023.
Halaman - 209 - Page
1420 Transforming the Future, Empowering Indonesia
Page 820
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
35. CADANGAN UMUM DAN WAJIB 35. GENERAL AND LEGAL RESERVES
Cadangan umum dan wajib pada awalnya dibentuk The general and legal reserves were originally
dalam rangka memenuhi ketentuan Pasal 61 provided in accordance with Indonesian Limited
ayat (1) Undang-undang No. 1/1995 mengenai Liability Company Law No. 1/1995 article 61
Perseroan Terbatas (kemudian diganti dengan paragraph (1) (later superseded by Limited Liability
Undang-undang Perseroan Terbatas No. 40/2007 Company Law No. 40/2007 article 70), which
pasal 70), yang mengharuskan perusahaan requires Indonesian companies to set up a general
Indonesia untuk membuat penyisihan cadangan and legal reserve amounting to at least 20% of the
umum dan wajib sebesar sekurang-kurangnya 20% issued and paid-up share capital. This particular
dari jumlah modal yang ditempatkan dan disetor law does not regulate the period of time in relation
penuh. Undang-undang tersebut tidak mengatur to the provision of such reserves.
jangka waktu untuk pembentukan penyisihan
tersebut.
36. CADANGAN KHUSUS 36. SPECIFIC RESERVES
Cadangan khusus terdiri dari cadangan yang Specific reserves consist of reserve for investment
dibentuk dalam rangka tujuan investasi dan legal purposes and legal reserve from overseas
reserve dari cabang luar negeri. branches.
Sehubungan dengan adanya penerapan Peraturan In relation with implementation of Regulation of the
Otoritas Jasa Keuangan (POJK) Financial Services Regulatory Authority (POJK)
No. 34/POJK.03/2016 tanggal 22 September 2016 No. 34/POJK.03/2016 dated 22 September 2016
tentang Perubahan atas POJK on Amendments to POJK No. 11/POJK.03/2016
No. 11/POJK.03/2016 tentang "Kewajiban concerning "Minimum Capital Requirement for
Penyediaan Modal Minimum" yang mulai berlaku Commercial Bank" which came into force on
pada tanggal 26 September 2016 ("tanggal 26 September 2016 ("date of enactment"), to
diberlakukannya"), untuk menjaga struktur maintain its capital structure, the Bank has
permodalannya, Bank telah melakukan reklasifikasi reclassified retained earnings that has been
atas saldo laba yang sudah ditentukan appropriated (specific reserve) amounting to
penggunaannya (cadangan khusus) sebesar Rp5,613,100 and reserve of overseas branch
Rp5.613.100 dan cadangan cabang luar negeri amounting to Rp92,276 as of 31 December 2016
sebesar Rp92.276 per 31 Desember 2016, menjadi into the unappropriated retained earnings.
laba ditahan yang tidak ditentukan
penggunaannya.
Reklasifikasi atas saldo laba tersebut telah The reclassification of retained earnings has been
mendapatkan persetujuan melalui berita acara approved through Annual General Shareholders
Rapat Umum Pemegang Saham Tahunan No. 42 Meeting No. 42 dated 16 March 2017.
tanggal 16 Maret 2017.
37. PENDAPATAN BUNGA 37. INTEREST INCOME
2024 2023
Pinjaman yang diberikan 55,680,548 50,752,741 Loans
Obligasi Pemerintah 6,463,839 6,343,115 Government Bonds
Penempatan pada bank lain dan Placements with other banks and
Bank Indonesia 2,281,994 2,780,518 Bank Indonesia
Wesel ekspor dan tagihan lainnya 1,133,565 1,090,839 Bills and other receivables
Efek-efek 781,391 352,453 Marketable securities
Lain-lain 241,773 152,030 Others
66,583,110 61,471,696
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, include in
termasuk dalam pendapatan bunga di atas adalah interest income is income from related parties
pendapatan dari pihak berelasi terkait transaksi related to Government Bonds and SPN
Obligasi Pemerintah dan SPN masing-masing transactions amounting to Rp6,401,737 and
sebesar Rp6.401.737 dan Rp6.308.862. Rp6,308,862 respectively.
Halaman - 210 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1421
Page 821
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
38. BEBAN BUNGA 38. INTEREST EXPENSE
2024 2023
Deposits from customers and
Simpanan nasabah dan bank lain 21,275,769 16,457,684 other banks
Pinjaman yang diterima 3,483,211 2,712,942 Borrowings
Efek-efek yang diterbitkan 1,333,785 1,014,327 Securities issued
Lain-lain 10,140 11,070 Others
26,102,905 20,196,023
39. BEBAN GAJI DAN TUNJANGAN 39. SALARIES AND EMPLOYEES’ BENEFITS
EXPENSE
2024 2023
Gaji, upah dan tunjangan pajak 6,662,642 6,211,889 Salaries, wages and tax allowance
Tunjangan hari raya, kesehatan, Yearly allowance, medical,
kesejahteraan dan lainnya 3,578,496 3,572,066 welfare and others
Bonus, insentif dan tantiem 2,942,782 1,924,715 Bonus, incentives and tantiem
Pendidikan dan pelatihan 249,222 410,181 Training and development
Lainnya 514,989 714,918 Others
13,948,131 12,833,769
Jumlah gaji dan tunjangan, bonus/tantiem, imbalan Total gross salaries and allowances,
kerja jangka panjang yang dibayarkan kepada bonus/tantiem, long-term employment benefits paid
Dewan Komisaris, Direksi, Komite Audit serta to the Boards of Commissioners and Directors,
Senior Executive Vice President (SEVP), Executive Audit Committee and Senior Executive Vice
Vice President (EVP) dan Senior Vice President President (SEVP), Executive Vice President (EVP)
(SVP) masing-masing untuk periode yang berakhir and Senior Vice President (SVP) for the period
pada tanggal-tanggal 31 Desember 2024 dan ended 31 December 2024 and 2023 are as follows:
2023 adalah sebagai berikut:
2024
Imbalan
kerja jangka
Gaji dan panjang/
tunjangan/ Long-term
Salaries and Bonus/tantiem/ employment Jumlah/
allowances Bonus/tantiem benefits Total
Dewan Komisaris 32,020 172,380 4,632 209,032 Board of Commissioners
Direksi 75,344 403,965 10,685 489,994 Board of Directors
Komite Audit 1,430 - - 1,430 Audit Committee
SEVP, EVP dan SVP 261,104 58,016 - 319,120 SEVP, EVP and SVP
369,898 634,361 15,317 1,019,576
2023
Imbalan
kerja jangka
Gaji dan panjang/
tunjangan/ Long-term
Salaries and Bonus/tantiem/ employment Jumlah/
allowances Bonus/tantiem benefits Total
Dewan Komisaris 29,412 90,700 4,259 124,371 Board of Commissioners
Direksi 70,593 224,301 10,794 305,688 Board of Directors
Komite Audit 1,430 - - 1,430 Audit Committee
SEVP, EVP dan SVP 241,192 48,550 - 289,742 SEVP, EVP and SVP
342,627 363,551 15,053 721,231
Halaman - 211 - Page
1422 Transforming the Future, Empowering Indonesia
Page 822
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
39. BEBAN GAJI DAN TUNJANGAN (lanjutan) 39. SALARIES AND EMPLOYEES’ BENEFITS
EXPENSE (continued)
Sesuai dengan kebijakan Bank, selain gaji, Under the Bank’s policy, in addition to salaries,
pegawai juga mendapatkan fasilitas dan tunjangan employees are entitled to allowances and benefits,
berupa Tunjangan Hari Raya (THR), fasilitas such as yearly allowance (THR), medical
kesehatan, sumbangan kematian, tunjangan cuti, reimbursements, death allowance, leave
fasilitas jabatan untuk jabatan tertentu, program allowance, functional allowance for certain levels,
pensiun untuk pegawai tetap, insentif sesuai pension plan for permanent employees, incentives
dengan kinerja Bank dan pegawai, dan manfaat based on the Bank and employees’ performance,
untuk pegawai yang berhenti bekerja sesuai and post-employment benefits in accordance with
dengan Undang-Undang Ketenagakerjaan yang prevailing Labor Law.
berlaku.
40. BEBAN UMUM DAN ADMINISTRASI 40. GENERAL AND ADMINISTRATIVE EXPENSES
2024 2023
Penyusutan (Catatan 19) 2,416,792 2,304,524 Depreciation (Note 19)
Beban tenaga alih daya 1,716,107 1,685,406 Outsourcing expenses
Komunikasi 1,454,144 1,506,764 Communications
Perlengkapan kantor 727,928 798,920 Office supplies
Biaya sewa 679,572 801,699 Rental expenses
Perbaikan dan pemeliharaan 650,787 682,779 Repairs and maintenance
Transportasi 372,913 386,900 Transportation
Jasa profesional 338,563 263,534 Professional services
Listrik dan air 312,693 313,179 Electricity and water
Penelitian dan pengembangan 95,475 124,085 Research and development
Teknologi informasi 50,024 29,318 Information technology
Beban lain-lain 369,592 296,091 Other expenses
9,184,590 9,193,199
41. IMBALAN KERJA 41. EMPLOYEE BENEFITS
2024 2023
Imbalan kerja jangka pendek 3,230,142 2,524,538 Short-term employee benefits
Imbalan pasca kerja jangka panjang Long-term employee benefits
Program pensiun manfaat pasti 1,096,813 1,852,727 Defined benefit pension plan
Imbalan pasca kerja Post employment benefits
lainnya dan imbalan and other long-term employee
kerja jangka panjang lainnya 2,819,762 2,628,569 benefits
3,916,575 4,481,296
7,146,717 7,005,834
Program dana pensiun Bank ini dikelola oleh Dana The pension plan of the Bank is managed by Dana
Pensiun PT Bank Negara Indonesia (Persero) Tbk Pensiun PT Bank Negara Indonesia (Persero) Tbk
(“Dana Pensiun”). Kontribusi pegawai adalah (“Dana Pensiun”). The employees’ contributions
sebesar 7,5% dari penghasilan dasar pensiun are 7.5% of the employee’s pension salary-based
karyawan dan sisa jumlah yang diperlukan untuk and the remaining amounts required to fund the
mendanai program tersebut ditanggung oleh BNI. program/pension plan are contributed by BNI.
Halaman - 212 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1423
Page 823
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
41. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
Program pensiun manfaat pasti Defined benefit pension plan
Penilaian aktuaria atas manfaat pensiun pada The actuarial calculations of pension benefits for
tahun yang berakhir tanggal 31 Desember 2024 year ended 31 December 2024 and 2023 are
dan 2023, dilakukan oleh perusahaan konsultan prepared by a registered independent actuarial
aktuaria terdaftar independen, PT Towers Watson consulting firm, PT Towers Watson Purbajaga
Purbajaga dengan menggunakan metode using the “Projected Unit Credit” method.
“Projected Unit Credit”.
Rekonsiliasi status pembiayaan atas program A reconciliation of the funding status of the pension
pensiun berdasarkan laporan aktuaria tanggal plan based on the actuarial reports dated
7 Januari 2025 dan 2 Januari 2024 disajikan 7 January 2025 and dated 2 January 2024 are as
sebagai berikut: follows:
2024 2023
Nilai wajar aset dana pensiun 7,564,079 7,022,652 Fair value of pension plan assets
Nilai kini liabilitas manfaat pasti yang Present value of funded defined
didanai (8,660,892) (8,875,379) benefit obligation
Selisih kurang pendanaan (1,096,813) (1,852,727) Funding deficit
Mutasi nilai kini liabilitas manfaat pasti yang didanai The movements in the present value of funded
selama tahun berjalan adalah sebagai berikut: defined benefit obligations for the year are as
follows:
2024 2023
Pada awal periode 8,875,379 8,306,111 At beginning of the period
Biaya jasa kini 153,017 250,969 Current service cost
Biaya bunga 586,253 463,119 Interest cost
9,614,649 9,020,199
Pengukuran kembali: Remeasurements:
(Keuntungan)/kerugian aktuarial
yang timbul dari perubahan Actuarial (gain)/loss from changes
asumsi keuangan (253,928) 589,020 in financial assumption
Keuntungan aktuarial yang
timbul karena penyesuaian Actuarial gains from
atas demografik - (162,935) changes in demographic
Keuntungan aktuarial yang
timbul karena penyesuaian Actuarial gains from
atas pengalaman (173,029) (26,705) changes in experience
(426,957) 399,380
Pembayaran dari program: Payments from plan:
Iuran peserta 24,677 24,743 Employees’ contributions
Imbalan yang dibayar (551,477) (568,943) Benefits paid
(526,800) (544,200)
8,660,892 8,875,379
Halaman - 213 - Page
1424 Transforming the Future, Empowering Indonesia
Page 824
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
41. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
Program pensiun manfaat pasti (lanjutan) Defined benefit pension plan (continued)
Rekonsiliasi atas perubahan aset bersih selama The reconciliation of the movements of the net
periode/tahun yang berakhir 31 Desember 2024 assets during the period/year ended 31 December
dan 2023 yang diakui di laporan posisi keuangan 2024 and 2023 recognised in the pension fund’s
dana pensiun adalah sebagai berikut: statement of financial position is as follows:
2024 2023
Kewajiban bersih pada awal periode 1,852,727 1,398,025 Net liabilities at beginning of period
Beban tahun berjalan 309,291 250,969 Current year expenses
Kontribusi pemberi kerja (597,878) (198,454) Employer’s contributions
Jumlah yang diakui pada penghasilan Total amount recognised in other
komprehensif lain (467,327) 402,187 comprehensive income
1,096,813 1,852,727
Mutasi nilai wajar aset program untuk The movements in the fair value of plan assets for
periode/tahun yang berakhir adalah sebagai the period/year ended are as follows:
berikut:
2024 2023
Pada awal periode 7,022,652 6,908,086 At beginning of the period
Hasil dari aset program 459,304 463,119 Return on plan assets
Kerugian aktuarial 40,370 (2,807) Actuarial loss
Kontribusi pemberi kerja 597,878 198,454 Employer’s contributions
Kontribusi pekerja 24,677 24,743 Employees’ contributions
Imbalan yang dibayar dan Benefits paid and administrative
beban administrasi (580,802) (568,943) expenses paid
7,564,079 7,022,652
Biaya imbalan pensiun yang dibebankan pada Pension expenses recognised in profit or loss, are
laporan laba rugi adalah sebagai berikut: as follows:
2024 2023
Biaya jasa kini 182,342 170,009 Current service cost
Biaya jasa lalu - (43,152) Past service cost
Bunga bersih 126,949 124,112 Net interest
Biaya yang dibebankan 309,291 250,969 Expense recognised in
pada laporan laba rugi profit or loss
Biaya yang dilaporkan pada Expense recognised in
laba rugi 309,291 250,969 profit or loss
Pengukuran kembali yang diakui Remeasurement effect recognised
pada penghasilan komprehensif lain (467,327) 402,187 in other comprehensive income
Biaya imbalan pasti (158,036) 653,156 Defined benefit cost
Asumsi-asumsi utama yang digunakan dalam The key assumptions used in the above calculation
perhitungan di atas adalah: are:
2024 2023
Asumsi ekonomi: Economic assumptions:
Tingkat diskonto 7.00% - 8.00% 6.75% - 8.75% Discount rate
Tingkat kenaikan gaji 7.00% - 9.00% 7.00% Rate of salary increases
Pendapatan dari dana pensiun Interest credited to defined
iuran pasti 5.50% 5.50% contribution fund
Tingkat kenaikan manfaat pensiun 3.00% 3.00% Pension increase rate
per tahun/annually per tahun/annually
Manfaat lain 2,500,000 2,500,000 Other benefits
Halaman - 214 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1425
Page 825
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
41. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
Program pensiun manfaat pasti (lanjutan) Defined benefit pension plan (continued)
Asumsi-asumsi utama yang digunakan dalam The key assumptions used in the above calculation
perhitungan di atas adalah: (lanjutan) are: (continued)
2024 2023
Asumsi lainnya: Other assumptions:
Usia pensiun normal 55/56 tahun/years 55 tahun/years Normal retirement age
Tingkat kematian Modifikasi Modifikasi Mortality rate
Tabel Mortalita Tabel Mortalita
Indonesia 2019 Indonesia 2019
(TMI2019)/ (TMI2019)/
Adjusted Mortality Adjusted Mortality
Table Indonesia Table Indonesia
2019 (TMI2019) 2019 (TMI2019)
Tingkat cacat 10% dari tingkat/ 10% dari tingkat/ Disability rate
kematian/10% kematian/10%
from mortality rate from mortality rate
Tingkat pengunduran diri Turnover rate
Umur 20-29 4.2% 4.2% Age 20-29
Umur 30-34 2.8% 2.8% Age 30-34
Umur 35-39 3.0% 3.0% Age 35-39
Umur 40-50 1.7% 1.7% Age 40-50
Umur 51-52 1.3% 1.3% Age 51-52
Umur >52 0.4% 0% Age >52
Sensitivitas dari kewajiban manfaat pasti terhadap The sensitivity of defined benefit obligation to
perubahan asumsi aktuaria adalah sebagai berikut: changes in the weighted assumptions is as follows:
Dampak terhadap kewajiban manfaat pasti/
Impact on defined benefit obligation
Nilai kini kewajiban
manfaat pasti/
Perubahan asumsi/ Present value of
2024 Change in assumption benefit obligation 2024
Kenaikan/increase 1% (801,632)
Tingkat diskonto Penurunan/decrease 1% 959,403 Discount rate
Kenaikan/increase 1% 153,102
Tingkat kenaikan gaji Penurunan/decrease 1% (144,239) Salary increase rate
Dampak terhadap kewajiban manfaat pasti/
Impact on defined benefit obligation
Nilai kini kewajiban
manfaat pasti/
Perubahan asumsi/ Present value of
2023 Change in assumption benefit obligation 2023
Kenaikan/increase 1% (855,197)
Tingkat diskonto Penurunan/decrease 1% 1,028,803 Discount rate
Kenaikan/increase 1% 176,505
Tingkat kenaikan gaji Penurunan/decrease 1% (165,617) Salary increase rate
Halaman - 215 - Page
1426 Transforming the Future, Empowering Indonesia
Page 826
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
41. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
Program pensiun manfaat pasti (lanjutan) Defined benefit pension plan (continued)
Analisis sensitivitas didasarkan pada perubahan The sensitivity analysis is based on a change in an
atas satu asumsi aktuarial dimana asumsi lainnya assumption while holding all other assumptions
dianggap konstan. Dalam perhitungan sensitivitas constant. When calculating the sensitivity of the
kewajiban imbalan pasti atas asumsi aktuarial defined benefit obligation to significant actuarial
utama, metode yang sama (perhitungan nilai kini assumptions the same method (present value of
kewajiban imbalan pasti dengan menggunakan the defined benefit obligation calculated with the
metode projected unit credit di akhir periode) telah projected unit credit method at the end of the
diterapkan seperti dalam penghitungan kewajiban reporting period) has been applied as when
pensiun yang diakui dalam laporan posisi calculating the pension liability recognised within
keuangan konsolidasian. the consolidated statement of financial position.
Pada tanggal 31 Desember 2024 dan 2023, aset As of 31 December 2024 and 2023, plan assets
program terdiri dari: comprise the following:
2024 2023
Obligasi pemerintah 2,863,250 2,042,937 Government bonds
Penempatan langsung 1,907,794 1,677,546 Direct participation
Obligasi 1,318,947 1,477,500 Bonds
Saham 932,663 1,027,890 Shares
Properti 321,461 315,597 Property
Deposito 137,393 278,222 Time deposits
Deposito on call 31,923 29,230 On call deposits
Reksa Dana 50,648 76,138 Mutual funds
Lain-lain - 97,592 Others
7,564,079 7,022,652
Investasi telah terdiversifikasi dengan baik, Investments are well-diversified, such that the
sehingga kinerja buruk satu investasi tidak akan failure of any single investment would not have a
memberikan dampak material bagi seluruh material impact to the overall group of assets. The
kelompok aset. Proporsi terbesar aset investasi largest proportion of assets are invested in debt
ditempatkan pada instrumen utang. Diyakini bahwa instruments. Debt instruments are expected to
instrumen utang memberikan imbal hasil yang contribute best yields in the long term at an
paling baik dalam jangka panjang pada tingkatan acceptable risk level. For defined benefit program,
risiko yang dapat diterima. Untuk program manfaat most of the debt instruments are Government of
pasti sebagian besar instrumen surat utang Indonesia bonds and corporate bonds.
merupakan portofolio obligasi Pemerintah Republik
Indonesia dan obligasi korporasi di Indonesia.
Hasil yang diharapkan dari aset program The expected return on plan assets is determined
ditentukan dengan mempertimbangkan imbal hasil by considering the expected returns available on
yang diharapkan atas aset yang mengacu pada the assets in accordance with the current
kebijakan investasi. Hasil investasi bunga tetap investment policy. Expected yields on fixed interest
didasarkan pada hasil pengembalian bruto pada investments are based on gross redemption yields
tanggal pelaporan. Hasil yang diharapkan dari as of the reporting date. Expected returns on equity
investasi ekuitas dan properti mencerminkan and property investments reflect long-term real
tingkat imbal hasil jangka panjang aktual yang rates of return experienced in the respective
terjadi untuk tiap-tiap pasar. markets.
Bank terekspos beberapa risiko atas program The Bank is exposed to a number of risks through
imbalan kerja seperti risiko yang terekspos pada its employee benefit plans such as the exposed
program manfaat pasti adalah adanya tingkat hasil risks in defined benefit pension plan is the lower
investasi dibawah asumsi discount rate dan return on investment compared to assumption on
kenaikan gaji aktual yang lebih besar dari asumsi. discount rate and the increase in the actual salary
Hal tersebut menimbulkan peningkatan iuran yang is higher than its assumption. These will cause an
dibayarkan kepada Dana Pensiun. increase in benefit paid to Pension Fund.
Halaman - 216 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1427
Page 827
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
41. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
Program pensiun manfaat pasti (lanjutan) Defined benefit pension plan (continued)
Untuk memastikan bahwa posisi investasi yang To ensure that the result of investments is
telah diatur dalam kerangka Asset Liability consistent with the Asset Liability Management
Management (ALMA), Bank melakukan (ALMA) framework, the Bank performs monitoring
pemantauan terhadap investasi atas program over the investment for the pension program (for
pensiun (baik iuran pasti maupun manfaat pasti) both defined benefit and contribution plans) and
dan memastikan tingkat investasi dimaksud performs action to ensure the return of investments
mencapai tingkat diskonto yang digunakan. Selain will meet the applicable discount rate. Apart from
itu, dilakukan implementasi kebijakan penyesuaian that, implementation of salary adjustment policy
gaji sesuai dengan asumsi yang telah digunakan has been performed in accordance to the
dalam perhitungan aktuaria untuk mengurangi assumptions used by actuarial calculation to reduce
selisih hasil perhitungan atas proyeksi imbalan the gap on the calculation of projected post-
kerja pasca kerja dengan realisasinya. employment benefits with its realization.
Rata-rata durasi kewajiban manfaat pasti pada The average duration of the defined benefit
tanggal 31 Desember 2024 adalah 10,42 tahun obligation as of 31 December 2024 is 10.42 years
(31 Desember 2023: 9,00 tahun). (31 December 2023: 9.00 years).
Analisis jatuh tempo yang diharapkan dari manfaat Expected maturity analysis of undiscounted
pensiun yang tidak terdiskonto untuk Entitas Induk pension benefit for Parent Only is as follows:
adalah sebagai berikut:
Kurang dari 2 sampai 5
1 tahun/ tahun/ Lebih dari 5
Less than a Between 2 to tahun/ Jumlah/
year 5 years Over 5 years Total
31 Desember 2024 31 December 2024
Pensiun 608,201 2,910,741 27,847,409 31,366,351 Pension
Cuti besar 152,254 619,185 2,166,152 2,937,591 Long leave
Penghargaan masa kerja 86,275 311,127 1,867,703 2,265,105 Gratuity
Total 846,730 3,841,053 31,881,264 36,569,047 Total
Kurang dari 2 sampai 5
1 tahun/ tahun/ Lebih dari 5
Less than a Between 2 to tahun/ Jumlah/
year 5 years Over 5 years Total
31 Desember 2023 31 December 2023
Pensiun 533,638 2,804,070 21,221,091 24,558,799 Pension
Cuti besar 106,013 629,952 2,060,639 2,796,604 Long leave
Penghargaan masa kerja 31,959 353,650 1,754,823 2,140,432 Gratuity
Total 671,610 3,787,672 25,036,553 29,495,835 Total
Program pensiun iuran pasti Defined contribution pension plan
Bank juga memiliki program pensiun iuran pasti, The Bank also has a defined contribution pension
untuk karyawannya yang dikelola oleh Dana plan for its employees which is managed by Dana
Pensiun Lembaga Keuangan PT Bank Negara Pensiun Lembaga Keuangan PT Bank Negara
Indonesia (Persero) Tbk, dimana kontribusi iuran Indonesia (Persero) Tbk, whereby the contribution
bank adalah sebesar 1,5% sampai dengan 6,5% of the Bank is 1.5% to 6.5% of the employees’
dari gaji karyawan sesuai jabatan karyawan, salaries according to the position of each
sedangkan kontribusi iuran karyawan adalah employee, while the contribution of employees is
sebesar 0,5% dari upah yang ditetapkan oleh Bank 0.5% of the employees’ salaries, determined by the
untuk karyawan tetap yang dipekerjakan sebelum Bank for employees hired before 1 September
tanggal 1 September 2005. Untuk karyawan tetap 2005. For employees hired after 1 September
yang dipekerjakan mulai tanggal 1 September 2005, the Bank and its employees contribute
2005, kontribusi Bank dan karyawan adalah 11.5% and 3.5%, respectively, of the employees’
masing-masing sebesar iuran 11,5% dan 3,5% dari salaries.
gaji karyawan.
Karyawan tetap yang bergabung dengan Bank Permanent employees who joined the Bank prior to
sebelum bulan September 2005, memiliki hak atas September 2005 are entitled to defined benefits
program pensiun manfaat pasti ditambah dengan pension plan plus defined contribution pension
program pensiun iuran pasti, atau imbalan kerja plan, or the benefits provided for under the Labor
yang disediakan sesuai dengan Undang-Undang Law No. 11 Tahun 2020 and its implementing
No. 11 Tahun 2020 dan peraturan penerapan regulation PP No. 35 Tahun 2021, whichever is
terkaitnya PP No. 35 Tahun 2021, mana yang lebih higher.
tinggi.
Halaman - 217 - Page
1428 Transforming the Future, Empowering Indonesia
Page 828
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
41. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
Program pensiun iuran pasti (lanjutan) Defined contribution pension plan (continued)
Beban pensiun iuran pasti yang telah dibebankan Defined contribution pension expense that was
pada laporan laba rugi adalah sebesar Rp271.374 charged to profit or loss amounted to Rp271,374
dan Rp246.060 masing-masing untuk periode and Rp246,060 for the period ended 31 December
yang berakhir pada tanggal 31 Desember 2024 dan 2024 and 2023, respectively.
2023.
Liabilitas atas imbalan pasca kerja meliputi uang The liability for post employment benefits consisted
jasa, uang pisah dan pesangon sesuai dengan of service payments, severance and termination
Undang-Undang Cipta Kerja No. 11/2020, PP benefits based on Undang-Undang Cipta Kerja No.
35/2021 dan kompensasi lainnya. 11/2020, PP 35/2021 and other compensations.
Imbalan kerja jangka panjang lainnya Other long-term employee benefits
Imbalan jangka panjang lainnya seperti cuti Other long-term employee benefits such as long
berimbalan jangka panjang, imbalan cacat service leave, permanent disability benefit and
permanen dan penghargaan jubilee dihitung jubilee awards are calculated using the projected
dengan menggunakan metode projected unit credit unit credit method and discounted to present value.
dan didiskontokan ke nilai kini.
Penilaian aktuarial atas imbalan kerja jangka The actuarial valuation of other long-term
panjang lainnya untuk periode/tahun yang berakhir employee benefits for the period/year ended
tanggal 31 Desember 2024 dan 31 Desember 2023 31 December 2024 and 31 December 2023 were
dilakukan oleh perusahaan konsultan aktuaria prepared by a registered independent actuarial
terdaftar independen, PT Towers Watson consulting firm, PT Towers Watson Purbajaga
Purbajaga dengan menggunakan metode using the “Projected Unit Credit” method as stated
“Projected Unit Credit” sebagaimana yang in its reports dated 7 Januari 2025 and 2 January
tercantum dalam laporan masing-masing pada 2024, respectively.
tanggal 7 Januari 2025 dan 2 Januari 2024.
Perubahan liabilitas imbalan kerja yang diakui Bank The movements of the employee benefits liability
pada laporan posisi keuangan konsolidasian recognised by the Bank in the consolidated
adalah sebagai berikut: statement of financial position are as follows:
2024 2023
Liabilitas bersih pada awal periode 2,628,569 2,324,859 Net liability at the beginning of the period
Expense recognised during
Biaya selama tahun berjalan 467,541 600,541 the current year
Penyesuaian atas Perubahan Metode Adjustments for Changes in
Atribusi - laba rugi (4,510) - Attribution Methods - Profit and Lost
Jumlah yang diakui pada penghasilan Total amount recognised in
komprehensif lain (56,020) 112,469 other comprehensive income
Penyesuaian atas Perubahan
Metode atribusi Adjustments for Changes in Attribution
Komprehensif lain - - other comprehensive income
Pembayaran imbalan (215,818) (409,300) Actual benefit payments
2,819,762 2,628,569
Biaya imbalan kerja yang dibebankan Bank pada Employee benefits expense recognised by Bank in
laporan laba rugi: profit or loss:
2024 2023
Biaya jasa kini 299,719 358,023 Current service cost
Biaya bunga 171,094 155,674 Interestcost
(Keuntungan)/Kerugian aktuaria Net actuarial (Gain)/Lost
periode berjalan - bersih (5,062) 86,844 recognised in current period
Penyesuaian atas Perubahan Adjustments for Changes
Metode atribusi (2,720) - in Attribution
Biaya yang dibebankan pada Expense recognised in
laba rugi 463,031 600,541 profit or loss
Halaman - 218 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1429
Page 829
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
41. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
Imbalan pasca kerja lainnya dan imbalan kerja Post employment benefits and other long-term
jangka panjang lainnya (lanjutan) employee benefits (continued)
Biaya imbalan kerja yang dibebankan Bank pada Employee benefits expense recognised by Bank in
laporan laba rugi: (lanjutan) profit or loss: (continued)
2024 2023
Biaya imbalan pasti yang diakui pada Defined benefit cost recognised in
laba rugi 465,751 600,541 profit or loss
Pengukuran kembali yang diakui pada Remeasurement effect recognised
penghasilan komprehensif lainnya (56,020) 112,469 in other comprehensive income
Biaya imbalan pasti 409,731 713,010 Defined benefit cost
Asumsi-asumsi utama yang digunakan dalam The key assumptions used in the above calculation
perhitungan di atas adalah: are:
2024 2023
Asumsi ekonomi: Economic assumptions:
Tingkat diskonto per tahun 7.00% 6.75% Annual discount rate
Tingkat kenaikan gaji 7.00 - 9.00% 7.00% Rate of salary increases
Pendapatan dari dana pensiun Interest credited to defined
iuran pasti 5.50% 5.50% contribution fund
Asumsi lainnya: Other assumptions:
Usia pensiun normal 55-56 tahun/years 55 tahun/years Normal retirement age
Tingkat kematian Modifikasi Modifikasi Mortality rate
Tabel Mortalita Tabel Mortalita
Indonesia 2019 Indonesia 2019
(TMI2019)/ (TMI2019)/
Adjusted Mortality Adjusted Mortality
Table Indonesia Table Indonesia
2019 (TMI2019) 2019 (TMI2019)
Tingkat cacat 10% dari tingkat/ 10% dari tingkat/ Disability rate
kematian/10% kematian/10%
from mortality rate from mortality rate
Tingkat pengunduran diri Turnover rate
Umur 20-29 4.2% 4.2% Age 20-29
Umur 30-34 2.8% 2.8% Age 30-34
Umur 35-39 3.0% 3.0% Age 35-39
Umur 40-50 1.7% 1.7% Age 40-50
Umur 51-52 1.3% 1.3% Age 51-52
Umur >52 0.4% 0% Age >52
Sensitivitas dari kewajiban imbalan pasca kerja The sensitivity of other post benefit obligation to
lainnya terhadap perubahan asumsi aktuaria changes in the actuarial assumptions is as follows:
adalah sebagai berikut:
Dampak
imbalan kerja jangka panjang lainnya/
Impact on
other long-term employee benefits
Nilai kini kewajiban
imbalan kerja/
Perubahan Asumsi/ Present value of Biaya jasa kini/
2024 Change in Assumption benefit obligation Current service cost 2024
Kenaikan/increase 1% (151,165) (4,838)
Tingkat diskonto Penurunan/decrease 1% 169,753 5,465 Discount rate
Kenaikan/increase 1% 241,009 8,751
Tingkat kenaikan gaji Penurunan/decrease 1% (200,400) (6,986) Salary increase rate
Halaman - 219 - Page
1430 Transforming the Future, Empowering Indonesia
Page 830
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
41. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
Imbalan pasca kerja lainnya dan imbalan kerja Post employment benefits and other long-term
jangka panjang lainnya (lanjutan) employee benefits (continued)
Dampak
imbalan kerja jangka panjang lainnya/
Impact on
other long-term employee benefits
Nilai kini kewajiban
imbalan kerja/
Perubahan Asumsi/ Present value of Biaya jasa kini/
2023 Change in Assumption benefit obligation Current service cost 2023
Kenaikan/increase 1% (145,466) (5,338)
Tingkat diskonto Penurunan/decrease 1% 163,528 6,074 Discount rate
Kenaikan/increase 1% 228,078 8,466
Tingkat kenaikan gaji Penurunan/decrease 1% (191,423) (6,789) Salary increase rate
Analisis sensitivitas didasarkan pada perubahan The sensitivity analysis is based on a change in an
atas satu asumsi aktuarial dimana asumsi lainnya actuarial assumption while holding all other
dianggap konstan. Dalam perhitungan sensitivitas assumptions constant. When calculating the
kewajiban imbalan pasti atas asumsi aktuarial sensitivity of the defined benefit obligation to
utama, metode yang sama (perhitungan nilai kini significant actuarial assumptions, the same method
kewajiban imbalan pasti dengan menggunakan (present value of the defined benefit obligation
metode projected unit credit di akhir periode calculated with the projected unit credit method at
pelaporan) telah diterapkan seperti dalam the end of the reporting period) has been applied
penghitungan kewajiban pensiun yang diakui as when calculating the pension liability recognised
dalam laporan posisi keuangan konsolidasian. within the consolidated statement of financial
position.
42. LABA PER SAHAM DASAR/DILUSIAN 42. BASIC/DILUTED EARNINGS PER SHARE
DIATRIBUSIKAN KEPADA PEMILIK ENTITAS ATTRIBUTABLE TO EQUITY HOLDERS OF THE
INDUK PARENT ENTITY
Laba tahun berjalan per saham dasar dihitung Basic earnings per share is computed by dividing
dengan membagi laba tahun berjalan diatribusikan income for the year attributable to owners of the
kepada pemilik entitas induk dengan rata-rata parent entity by the weighted average number of
tertimbang jumlah lembar saham biasa yang outstanding common shares during the related
beredar pada tahun bersangkutan. year.
2024 2023
Laba tahun berjalan yang dapat
diatribusikan kepada Income for the year attributable
pemilik entitas induk 21,463,599 20,909,476 to owners of the parent entity
Rata-rata tertimbang jumlah lembar Weighted average number
saham biasa yang beredar of outstanding ordinary shares
(dalam nilai penuh) 37,289,742,787 37,256,798,316 (in full amount)
Laba per saham dasar Basic earnings per
diatribusikan kepada share attributable to equity holders
pemilik entitas induk of the parent entity
(dalam Rupiah penuh) 576 561 (in full Rupiah amount)
Bank dan Entitas Anak tidak memiliki potensi Bank and Subsidiaries have no dilutive potential
saham yang bersifat dilutif. shares.
Halaman - 220 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1431
Page 831
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
43. PEMBAYARAN BERBASIS SAHAM 43. SHARE-BASED PAYMENT
Berdasarkan Keputusan Rapat Umum Pemegang Based on the decision of the BNI’s Shareholders
Saham (RUPS) Tahunan BNI tanggal 29 Maret Annual General Meeting held on 29 March 2021,
2021 yang diaktakan dengan akta No. 14, yang notarized by deed No. 14, made before Notary
dibuat dihadapan Notaris Fathiah Helmi, S.H., Fathiah Helmi, S.H., on the same date, the
dengan tanggal yang sama, RUPS telah shareholders approved the granting of authority
menyetujui untuk mengalihkan secara keseluruhan and approved to transfer all of the shares from the
saham hasil pembelian kembali (buyback) tahun 2020 buyback that has been registered as
2020 yang disimpan sebagai saham treasuri treasury shares of 19,579,700 for the purpose of
sebanyak 19.579.700 saham dalam rangka the Employee Shares Ownership Program and the
Program Kepemilikan Saham oleh Pegawai dan Board of Directors and the Board of
Program Kepemilikan Saham oleh Direksi dan Commissioners share ownership program.
Dewan Komisaris.
Selanjutnya, berdasarkan Surat Kementerian Furthermore, according to the Letter of the Ministry
Badan Usaha Milik Negara (KBUMN) No. SR- of State-Owned Enterprises (KBUMN) No. SR-
33/Wk2.MBU.A/10/2021 tanggal 1 Oktober 2021, 33/Wk2.MBU.A/10/2021 dated 1 October 2021, the
Menteri Negara BUMN telah menetapkan besarnya Minister of State-Owned Enterprises has
Jumlah Tantiem untuk Direksi dan Dewan determined the amount of Tantiem for the Board of
Komisaris atas kinerja Tahun Buku 2020. Directors and Board of Commissioners for the
Menindaklanjuti hal tersebut, dengan performance of Fiscal Year 2020. Following up on
memperhatikan ketentuan POJK this, taking into account to POJK No.45/POJK
No.45/POJK.03/2015 tentang Penerapan Tata 03/2015 concerning the Implementation of Good
Kelola Dalam Pemberian Remunerasi Bagi Bank Corporate Governance in Providing Remuneration
Umum dan berdasarkan keputusan manajemen for Commercial Banks and based on
bahwa 20% dari jumlah Tantiem dibayarkan management’s decision that 20% of the amount of
sebagai remunerasi yang harus ditangguhkan dan Tantiem is paid as remuneration which must be
dibayarkan dalam bentuk saham untuk Direksi dan deferred and paid in the form of shares for Board of
Dewan Komisaris non Independen, serta dalam Directors and non Independent Board of
bentuk deposito bagi Komisaris Independen. Commissioners, as well as in the form of
deposits for Independent Commissioners.
Bank telah memberikan saham sebagaimana The Bank has granted 5,724,673 shares as
disebutkan di atas pada tanggal 30 Desember mentioned above on 30 December 2021 with the
2021 sebanyak 5.724.673 lembar saham dengan opening lock-up period and the distribution are as
pembukaan periode lock-up beserta pembagiannya follows:
sebagai berikut:
1. Periode lock-up tahap I pada tanggal 5 Juni 1. First phase of the lock-up period on 5 June
2022 dengan jumlah saham sebesar 2022 with a total of 1,642,746 shares;
1.642.746 lembar saham;
2. Periode lock-up tahap II pada tanggal 5 Juni 2. Lock-up period phase II on 5 June 2023 with a
2023 dengan jumlah saham sebesar total of 1,642,738 shares;
1.642.738 lembar saham;
3. Periode lock-up tahap III pada tanggal 5 Juni 3. Lock-up period phase III on 5 June 2024 with a
2024 dengan jumlah saham sebesar total of 1,642,726 shares, and;
1.642.726 lembar saham; dan
4. Periode lock-up tahap IV pada tanggal 5 Juni 4. Lock-up period phase IV on 5 June 2025 with
2025 dengan jumlah saham sebesar 796.463 a total of 796,463 shares.
lembar saham.
Saham diberikan kepada Direksi dan Dewan Shares are granted to Board of Directors and
Komisaris tertentu berdasarkan pada pencapaian Board of Commissioners based on Bank’s
performa kinerja Bank. Harga eksekusi yang performance target achievement. The exercise
diberikan sama dengan harga pasar pada tanggal price of the granted options is equal to the market
pemberian yaitu sebesar Rp6.750 (nilai penuh). price at the grant date amounting to Rp6,750 (full
amount).
Halaman - 221 - Page
1432 Transforming the Future, Empowering Indonesia
Page 832
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
43. PEMBAYARAN BERBASIS SAHAM (lanjutan) 43. SHARE-BASED PAYMENT (continued)
Selain itu, berdasarkan Keputusan Rapat Umum Other than that, based on the decision of the BNI’s
Pemegang Saham (RUPS) Tahunan BNI tanggal 15 Shareholders Annual General Meeting held on 15
Maret 2022 yang diaktakan dengan akta No. 22, March 2022, notarized by deed No. 22, made
yang dibuat dihadapan Notaris Fathiah Helmi, S.H., before Notary Fathiah Helmi, S.H., on the same
dengan tanggal yang sama, RUPS telah menyetujui date, the shareholders approved the granting of
untuk mengalihkan secara keseluruhan saham hasil authority and approved to transfer all of the shares
pembelian kembali (buyback) tahun 2021 yang from the 2021 buyback that has been registered as
disimpan sebagai saham treasuri sebanyak treasury shares of 24,682,600 for the purpose of
24.682.600 saham dalam rangka Program the Employee Shares Ownership Program and the
Kepemilikan Saham oleh Pegawai dan Program Board of Directors and the Board of
Kepemilikan Saham oleh Direksi dan Dewan Commissioners share ownership program.
Komisaris.
Selanjutnya, berdasarkan Surat Kementerian Badan Furthermore, according to the Letter of the Ministry
Usaha Milik Negara (KBUMN) No. SR- of State-Owned Enterprises (KBUMN) No. SR-
23/Wk2.MBU.A/07/2022 tanggal 25 Juli 2022, 23/Wk2.MBU.A/07/2022 dated 25 July 2022, the
Menteri Negara BUMN telah menetapkan besarnya Minister of State-Owned Enterprises has
Jumlah Tantiem untuk Direksi dan Dewan Komisaris determined the amount of Tantiem for the Board of
atas kinerja Tahun Buku 2021. Menindaklanjuti hal Directors and Board of Commissioners for the
tersebut, dengan memperhatikan ketentuan POJK performance of Fiscal Year 2021. Following up on
No.45/POJK.03/2015 tentang Penerapan Tata this, taking into account to POJK No.45/POJK
Kelola Dalam Pemberian Remunerasi Bagi Bank 03/2015 concerning the Implementation of Good
Umum dan berdasarkan keputusan manajemen Corporate Governance in Providing Remuneration
bahwa 10% dari jumlah Tantiem dibayarkan sebagai for Commercial Banks and based on
remunerasi yang harus ditangguhkan dan management’s decision that 10% of the amount of
dibayarkan dalam bentuk saham untuk Direksi dan Tantiem is paid as remuneration which must be
Dewan Komisaris Non Independen, serta dalam deferred and paid in the form of shares for Board of
bentuk deposito bagi Komisaris Independen. Directors and non Independent Board of
Commissioners, as well as in the form of deposits
for Independent Commissioners.
Bank telah memberikan saham sebagaimana The Bank has granted 3,001,097 shares as
disebutkan di atas pada tanggal 29 Juli 2022 mentioned above on 29 July 2022 with the opening
sebanyak 3.001.097 lembar saham dengan lock-up period and the distribution are as follows:
pembukaan periode lock-up beserta pembagiannya
sebagai berikut:
1. Periode lock-up tahap I pada tanggal 5 Juni 1. First phase of the lock-up period on 5 June
2023 dengan jumlah saham sebesar 922.460 2023 with a total of 922,460 shares;
lembar saham;
2. Periode lock-up tahap II pada tanggal 5 Juni 2. Lock-up period phase II on 5 June 2024 with a
2024 dengan jumlah saham sebesar 1.039.325 total of 1,039,325 shares; and
lembar saham; dan
3. Periode lock-up tahap III pada tanggal 5 Juni 3. Lock-up period phase III on 5 June 2025 with a
2025 dengan jumlah saham sebesar 1.039.312 total of 1,039,312 shares.
lembar saham.
Saham diberikan kepada Direksi, Dewan Komisaris Shares are granted to Board of Directors, Board of
dan karyawan tertentu tersebut berdasarkan pada Commissioners and several employee based on
pencapaian performa kinerja Bank. Harga eksekusi Bank’s performance target achievement. The
yang diberikan sama dengan harga pasar pada exercise price of the granted options is equal to the
tanggal pemberian yaitu sebesar Rp7.850 (nilai market price at the grant date amounting to
penuh). Rp7,850 (full amount).
Halaman - 222 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1433
Page 833
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
43. PEMBAYARAN BERBASIS SAHAM (lanjutan) 43. SHARE-BASED PAYMENT (continued)
Berdasarkan keputusan Rapat Umum Pemegang Based on the decision of the BNI Annual General
Saham (RUPS) Tahunan BNI tanggal 15 Maret Meeting of Shareholders (GMS) dated 15 March
2023 yang diaktakan dengan Akta No. 15 yang 2023 which was notarized by Deed No. 15 made
dibuat dihadapan Notaris Ashoya Ratam, SH, before Notary Ashoya Ratam, SH, M.Kn., on the
M.Kn., dengan tanggal yang sama, RUPS telah same date, the GMS has agreed to (1) Grant
menyetujui untuk (1) Memberikan wewenang dan authority and power to Series A Dwiwarna
kuasa kepada Pemegang Saham Seri A Dwiwarna Shareholders to determine the amount of bonuses
untuk menetapkan besarnya Tantiem untuk Tahun for the 2022 Financial Year (two thousand and
Buku 2022 (dua ribu dua puluh dua), serta twenty two), as well as determining
menetapkan gaji/honorarium, tunjangan, fasilitas salaries/honorariums, allowances, facilities and
dan insentif lainnya termasuk namun tidak terbatas other incentives including but not limited to Long
pada Long Term Incentive, bagi anggota Dewan Term Incentives, for members of the Board of
Komisaris untuk Tahun 2023 (dua ribu dua puluh Commissioners for 2023 (two thousand twenty
tiga). (2) Memberikan wewenang dan kuasa three). (2) Grant authority and power to the Board
kepada Dewan Komisaris dengan terlebih dahulu of Commissioners by first obtaining written
mendapatkan persetujuan tertulis dari Pemegang approval from the Series A Dwiwarna Shareholders
Saham Seri A Dwiwarna untuk menetapkan to determine the amount of Tantiem for the 2022
besarnya Tantiem untuk Tahun Buku 2022 (dua Financial Year (two thousand twenty two), as well
ribu dua puluh dua), serta menetapkan as determine the salary/honorarium, allowances,
gaji/honorarium, tunjangan, fasilitas dan insentif facilities and other incentives including but not
lainnya termasuk namun tidak terbatas pada Long limited to Long Term Incentives, for members of
Term Incentive, bagi anggota Direksi untuk Tahun the Board of Directors for 2023 (two thousand
2023 (dua ribu dua puluh tiga). twenty three).
Selanjutnya, berdasarkan Surat Kementerian Furthermore, based on the Letter of the Ministry of
Badan Usaha Milik Negara (KBUMN) No. SR- State-Owned Enterprises (KBUMN) No. SR-
25/Wk2.MBU.A/07/2023 tanggal 4 Juli 2023 25/Wk2.MBU.A/07/2023 dated 4 July 2023 was
kemudian ditindaklanjuti dengan Surat Dewan then followed up with Board of Commissioners
Komisaris No. DK/84 tanggal 5 Juli 2023, pada Letter No. DK/84 dated 5 July 2023, on
tanggal 15 Februari 2024 Bank telah melakukan 15 February 2024 the Bank has paid share-based
pembayaran remunerasi berbasis saham dalam remuneration in the form of Long Term Incentive of
bentuk Long Term Incentive sebanyak 15.637.000 15,637,000 shares with the opening of the lock-up
lembar saham dengan pembukaan periode lock-up period in 2026 taking into account the holding
pada tahun 2026 dengan memperhatikan period provisions in accordance with the Long
ketentuan holding period sesuai ketentuan Long Term Incentive provisions BUMN in BUMN
Term Incentive BUMN pada Peraturan Menteri Ministerial Regulation No. PER-3/MBU/03/2023
BUMN No. PER-3/MBU/03/2023 tentang Organ concerning Organs and Human Resources of
dan Sumber Daya Manusia Badan Usaha Milik State-Owned Enterprises.
Negara.
Saham dialokasikan kepada Direksi dan Dewan Shares are allocated to the Board of Directors and
Komisaris yang menjabat sepanjang tahun 2023 Board of Commissioners who serve throughout
dan akan dimiliki sepenuhnya (eksekusi) setelah 2023 and will be fully owned (executed) after the
tanggal lock up dan holding period berdasarkan lock up date and holding period based on the
pada pencapaian performa kinerja Bank pada Bank's performance achievements in 2023-2025 as
tahun 2023-2025 sebagaimana yang telah agreed between members of the Board of Directors
diperjanjikan antara anggota Direksi dan Dewan and Board of Commissioners and the Ministry of
Komisaris dengan Kementerian BUMN. Harga BUMN . The execution price is the fair value price
eksekusi adalah harga fair value tahun 2026 yang in 2026 which has been calculated by an
telah dihitung oleh konsultan independen yaitu independent consultant, namely Rp4,704 (full
sebesar Rp4.704 (nilai penuh). amount).
Halaman - 223 - Page
1434 Transforming the Future, Empowering Indonesia
Page 834
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
43. PEMBAYARAN BERBASIS SAHAM (lanjutan) 43. SHARE-BASED PAYMENT (continued)
Program Employee Stock Allocation (“ESA”) Employee Stock Allocation (“ESA”) Program
Berdasarkan Keputusan Rapat Umum Pemegang Based on the decision of the BNI’s Shareholders
Saham (RUPS) Tahunan BNI tanggal 15 Maret Annual General Meeting held on 15 March 2022,
2022 yang diaktakan dengan akta No. 22, yang notarized by deed No. 22, made before Notary
dibuat dihadapan Notaris Fathiah Helmi, S.H., Fathiah Helmi, S.H., on the same date, the
dengan tanggal yang sama, RUPS telah shareholders approved the granting of authority
menyetujui untuk mengalihkan secara keseluruhan and approved to transfer all of the shares from the
saham hasil pembelian kembali (buyback) tahun 2021 buyback that has been registered as treasury
2021 yang disimpan sebagai saham treasuri shares of 24,682,600 for the purpose of the
sebanyak 24.682.600 saham dalam rangka Employee Shares Ownership Program and the
Program Kepemilikan Saham oleh Pegawai dan Board of Directors and the Board of
Program Kepemilikan Saham oleh Direksi dan Commissioners Shares Ownership program.
Dewan Komisaris. Menyetujui memberikan kuasa Approved and grant power and authority to
dan wewenang pelaksanaan Program Kepemilikan implement the Share Ownership Program for
Saham bagi Pegawai dan/atau Program Employees and/or Share Ownership Program for
Kepemilikan Saham bagi Direksi dan Dewan the Board of Directors and the Board of
Komisaris baik bersumber dari saham treasuri Commissioners, whether sourced from treasury
maupun sumber lainnya. shares or other source.
Bank telah memberikan saham sebagaimana The Bank has granted shares as mentioned above
disebutkan di atas pada tanggal 2 Juni 2022 on 2 June 2022 as many as 67,795,400 shares
sebanyak 67.795.400 lembar saham yang with the opening lock-up period and the distribution
mempunyai pembukaan periode lock-up dengan are as follows:
tahapan sebagai berikut:
1. Pembukaan periode lock-up tahap I pada 1. First phase of the lock-up period on 2 June
tanggal 2 Juni 2023 dengan jumlah saham 2023 with a total of 47,938,100 shares;
sebesar 47.938.100 lembar saham,
2. Pembukaan periode lock-up tahap II pada 2. Lock-up period phase II on 2 June 2024 with a
tanggal 2 Juni 2024 dengan jumlah saham total of 10,854,800 shares; and
sebesar 10.854.800 lembar saham, dan
3. Pembukaan periode lock-up tahap III pada ϯ͘ Lock-up period phase III on 2 June 2025 with
tanggal 2 Juni 2025 dengan jumlah saham a total of 9,002,500 shares͘
sebesar 9.002.500 lembar saham.
Saham diberikan kepada direksi dan karyawan Shares are granted to directors and to selected
tertentu berdasarkan pada pencapaian performa employees based on Bank’s performance target
kinerja Bank. Harga eksekusi yang diberikan sama achievement. The exercise price of the granted
dengan harga pasar pada tanggal pemberian yaitu options is equal to the market price at the grant
sebesar Rp8.850 (nilai penuh). date amounting to Rp8,850 (full amount).
Pada tanggal 29 Desember 2022, Bank On 29 December 2022, The Bank has granted
memberikan saham sebanyak 10.355.756 lembar shares as many as 10,355,756 shares with the
saham yang mempunyai pembukaan periode lock- opening lock-up period and the distribution are as
up dengan tahapan sebagai berikut: follows:
1. Pembukaan periode lock-up tahap I pada 1. First phase of the lock-up period on 2 June
tanggal 2 Juni 2023 dengan jumlah saham 2023 with a total of 7,975,689 shares;
sebesar 7.975.689 lembar saham;
2. Pembukaan periode lock-up tahap II pada 2. Lock-up period phase II on 2 June 2024 with a
tanggal 2 Juni 2024 dengan jumlah saham total of 622,400 shares;
sebesar 622.400 lembar saham;
3. Pembukaan periode lock-up tahap III pada 3. Lock-up period phase III on 2 June 2025 with
tanggal 2 Juni 2025 dengan jumlah saham a total of 1,551,800 shares; and
sebesar 1.551.800 lembar saham; dan
4. Pembukaan periode lock-up tahap I pada 4. First phase of the lock-up period on 29 March
tanggal 29 Maret 2023 dengan jumlah saham 2023 with a total of 102,933 shares;
sebesar 102.933 lembar saham;
Halaman - 224 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1435
Page 835
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
43. PEMBAYARAN BERBASIS SAHAM (lanjutan) 43. SHARE-BASED PAYMENT (continued)
Program Performance Stock Bonus Performance Stock Bonus Program
Berdasarkan keputusan Rapat Umum Pemegang Based on the decision of the BNI Annual General
Saham (RUPS) Tahunan BNI tanggal 15 Maret Meeting of Shareholders (GMS) dated 15 March
2023 yang diaktakan dengan Akta No. 15 yang 2023 which was notarized by Deed No. 15 made
dibuat dihadapan Notaris Ashoya Ratam, SH, before Notary Ashoya Ratam, SH, M.Kn., on the
M.Kn., dengan tanggal yang sama, RUPS telah same date, the GMS has decided to agreed the
menyetujui untuk pembelian kembali saham buyback of the Company's shares which have
Perseroan (buyback) dan pengalihan saham hasil been issued and listed on the Indonesia Stock
buyback yang disimpan sebagai saham treasuri Exchange (IDX) for the full nominal amount
(treasury stock), dengan nilai buyback sebesar- buyback maximum Rp905,000 for the purpose of
sebesarnya Rp905.000, dalam rangka program the Employee Stock Ownership Program and/or
Kepemilikan Saham bagi Pegawai dan/atau the Management Ownership Program for Directors
Program Kepemilikan Saham bagi Direksi dan and Board of Commissioners as one of the options
Dewan Komisaris sebagai salah satu opsi for utilizing from buybacks which are held as
pengalihan saham hasil pembelian kembali treasury stock. Approved and grant power and
(buyback) yang disimpan sebagai saham treasuri authority to implement the Employee Stock
(treasury stock). Menyetujui memberikan kuasa Ownership Program and/or the Management
dan wewenang pelaksanaan Program Kepemilikan Ownership Program to Company Directors to
Saham bagi Pegawai dan/atau Program implement the Employee Stock Ownership
Kepemilikan Saham bagi Direksi dan Dewan Program; in compliance with applicable laws and
Komisaris kepada Direksi Perseroan untuk regulations.
melaksanakan Program Kepemilikan Saham bagi
Pegawai; dengan tetap memperhatikan peraturan
perundang-undangan yang berlaku.
Pada tanggal 16 April 2024, Bank memberikan On 16 April 2024, The Bank has granted shares as
saham sebanyak 24.877.600 lembar saham, yang many as 24,877,600 shares with the opening lock-
akan dimiliki sepenuhnya (eksekusi) setelah up period and the distribution are as based on
tanggal lock up dan holding period berdasarkan Bank’s performance target achievement which has
pada pencapaian performa kinerja Bank tahun been set or a year after allocation date and vested.
2024 yang telah ditetapkan; dan atau setelah 1
(satu) tahun tanggal alokasi dan vesting.
Harga saham Performance Stock Bonus sama The exercise price of the granted options is equal
dengan harga pasar pada tanggal pemberian yaitu to the market price at the grant date amounting to
sebesar Rp5.200 (nilai penuh). Rp5,200 (full amount).
44. KOMITMEN DAN KONTINJENSI 44. COMMITMENTS AND CONTINGENCIES
2024 2023
Tagihan komitmen Commitment receivables
Pembelian berjangka mata uang asing Unsettled purchased of foreign
yang belum diselesaikan 211,119,603 95,742,672 currency futures
Lain-lain 87,401 83,611 Others
211,207,004 95,826,283
Liabilitas komitmen Commitment payables
Penjualan berjangka mata uang asing Sales of foreign currency
yang belum diselesaikan 210,837,973 95,576,152 futures unresolved
Fasilitas kredit kepada debitur
yang belum digunakan 57,552,807 55,883,261 Unused loan facilities
Irrevocable letters of credit Outstanding irrevocable
yang masih berjalan 9,952,660 16,854,306 letters of credit
Lainnya 87,401 83,611 Others
278,430,841 168,397,330
Halaman - 225 - Page
1436 Transforming the Future, Empowering Indonesia
Page 836
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
44. KOMITMEN DAN KONTINJENSI (lanjutan) 44. COMMITMENTS AND CONTINGENCIES
(continued)
2024 2023
Tagihan kontinjensi Contingent receivables
Garansi bank yang diterima 27,161,836 23,425,868 Bank guarantees received
Pendapatan bunga dalam Interest receivable on non
penyelesaian 11,789,678 12,030,214 performing assets
Lainnya 533,640 458,646 Others
39,485,154 35,914,728
Liabilitas kontinjensi Contingent payables
Garansi yang diterbitkan dalam bentuk: Guarantees issued in the form of:
Performance bonds 29,531,031 29,116,032 Performance bonds
Standby letters of credit 20,640,452 15,062,455 Standby letters of credit
Advance payment bonds 12,001,829 11,950,470 Advance payment bonds
Bid bonds 1,560,292 1,182,756 Bid bonds
Garansi bank lainnya 9,717,376 9,465,418 Other bank guarantees
Lainnya 3,119,342 2,000,569 Others
76,570,322 68,777,700
Transaksi komitmen dan kontinjensi yang terjadi Commitments and contingent transactions in the
dalam kegiatan normal Grup yang mempunyai normal course of the Group’s activities that have
risiko kredit adalah sebagai berikut: credit risk are as follows:
2024 2023
Garansi bank yang diterbitkan Bank guarantees issued
Pihak berelasi (Catatan 45r) 22,790,386 22,324,075 Related parties (Note 45r)
Pihak ketiga 50,660,594 44,453,056 Third parties
Irrevocable letters of credit Irrevocable letters of credit
Pihak berelasi (Catatan 45s) 3,908,349 12,275,824 Related parties (Note 45s)
Pihak ketiga 6,044,311 4,578,482 Third parties
Fasilitas kredit kepada debitur
yang belum digunakan Unused loan facilities
Pihak berelasi (Catatan 45t) 16,171,508 9,204,717 Related parties (Note 45t)
Pihak ketiga 41,381,299 46,678,544 Third parties
140,956,447 139,514,698
Informasi tambahan terkait kolektabilitas yang The following additional information presented in
disajikan merupakan informasi yang disyaratkan relation to collectibility required by applicable
oleh regulasi yang berlaku dan bukan/tidak regulations and is not information required by
merupakan informasi yang dipersyaratkan oleh Indonesian Accounting Standards are disclosed in
Standar Akuntansi Indonesia diungkapkan pada Note 59k.
Catatan 59k.
Halaman - 226 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1437
Page 837
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
45. TRANSAKSI DENGAN PIHAK BERELASI 45. RELATED PARTY TRANSACTIONS
Dalam kegiatan normal usaha, Bank melakukan In the normal course of business, the Bank enters
transaksi dengan pihak berelasi karena hubungan into certain transactions with parties which are
kepemilikan dan/atau kepengurusan. Semua related to the management and/or owned by the
transaksi dengan pihak-pihak berelasi telah same ultimate shareholder. All transactions with
dilakukan dengan kebijakan dan syarat yang telah related parties have met the agreed terms and
disepakati bersama. conditions.
a. Jenis hubungan a. Type of relationships
Hubungan pihak berelasi sebagai Related party relationship as the
pemegang saham utama controlling shareholder
Pemerintah Republik Indonesia melalui Kementerian The Government of Republic of Indonesia through
Keuangan the Ministry of Finance
Pengendalian melalui Pemerintah Republik Control through The Government of The
Indonesia Republic of Indonesia
Badan Penyelenggara Jaminan Sosial (BPJS) Badan Penyelenggara Jaminan Sosial (BPJS)
Kesehatan Kesehatan
Badan Penyelenggara Jaminan Sosial (BPJS) Badan Penyelenggara Jaminan Sosial (BPJS)
Ketenagakerjaan Ketenagakerjaan
Kementerian Keuangan Republik Indonesia Ministry of Finance of the Republic of Indonesia
Lembaga Kantor Berita Nasional (LKBN) Antara Lembaga Kantor Berita Nasional (LKBN) Antara
Perum BULOG dan Entitas Anak Perum BULOG and Subsidiaries
Perum DAMRI Perum DAMRI
Perum Jasa Tirta I Perum Jasa Tirta I
Perum Jasa Tirta II Perum Jasa Tirta II
Perum Lembaga Penyelenggara Pelayanan Navigasi Perum Lembaga Penyelenggara Pelayanan
Penerbangan Indonesia Navigasi Penerbangan Indonesia
Perum Percetakan Negara Republik Indonesia Perum Percetakan Negara Republik Indonesia
Perum Percetakan Uang Republik Indonesia Perum Percetakan Uang Republik Indonesia
(“Perum Peruri”) dan Entitas Anak (“Perum Peruri”) and Subsidiaries
Perum Perhutani dan Entitas Anak Perum Perhutani and Subsidiaries
Perum Pengangkutan Penumpang Djakarta Perum Pengangkutan Penumpang Djakarta
Perum Perumnas Perum Perumnas
Perum Produksi Film Negara Perum Produksi Film Negara
PT Adhi Karya (Persero) Tbk dan Entitas Anak PT Adhi Karya (Persero) Tbk and Subsidiaries
PT Amarta Karya (Persero) PT Amarta Karya (Persero)
PT ASDP Indonesia Ferry (Persero) dan Entitas PT ASDP Indonesia Ferry (Persero) and
Anak Subsidiaries
PT Asuransi Jiwasraya (Persero) PT Asuransi Jiwasraya (Persero)
PT Asuransi Sosial Angkatan Bersenjata Republik PT Asuransi Sosial Angkatan Bersenjata Republik
Indonesia (Persero) Indonesia (Persero)
PT Aviasi Pariwisata Indonesia (Persero) dan PT Aviasi Pariwisata Indonesia (Persero) and
Entitas Anak Subsidiaries
PT Bahana Pembinaan Usaha Indonesia (Persero) PT Bahana Pembinaan Usaha Indonesia (Persero)
dan Entitas Anak and Subsidiaries
PT Bank Mandiri (Persero) Tbk dan Entitas Anak PT Bank Mandiri (Persero) Tbk and Subsidiaries
Halaman - 227 - Page
1438 Transforming the Future, Empowering Indonesia
Page 838
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
45. TRANSAKSI DENGAN PIHAK BERELASI 45. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
a. Jenis hubungan (lanjutan) a. Type of relationships (continued)
Pengendalian melalui Pemerintah Republik Control through The Government of The
Indonesia (lanjutan) Republic of Indonesia (continued)
PT Bank Rakyat Indonesia (Persero) Tbk dan PT Bank Rakyat Indonesia (Persero) Tbk and
Entitas Anak Subsidiaries
PT Bank Tabungan Negara (Persero) Tbk PT Bank Tabungan Negara (Persero) Tbk
PT Barata Indonesia (Persero) PT Barata Indonesia (Persero)
PT Bio Farma (Persero) PT Bio Farma (Persero)
PT Biro Klasifikasi Indonesia (Persero) PT Biro Klasifikasi Indonesia (Persero)
PT Boma Bisma Indra (Persero) PT Boma Bisma Indra (Persero)
PT Brantas Abipraya (Persero) PT Brantas Abipraya (Persero)
PT Danareksa (Persero) dan Entitas Anak PT Danareksa (Persero) and Subsidiaries
PT Djakarta Lloyd (Persero) dan Entitas Anak PT Djakarta Lloyd (Persero) and Subsidiaries
PT Dok dan Perkapalan Kodja Bahari (Persero) PT Dok dan Perkapalan Kodja Bahari (Persero)
PT Dok dan Perkapalan Surabaya (Persero) PT Dok dan Perkapalan Surabaya (Persero)
PT Garuda Indonesia (Persero) Tbk dan Entitas PT Garuda Indonesia (Persero) Tbk and
Anak Subsidiaries
PT Hutama Karya (Persero) dan Entitas Anak PT Hutama Karya (Persero) and Subsidiaries
PT Indah Karya (Persero) PT Indah Karya (Persero)
PT Indonesia Asahan Aluminium (Persero) PT Indonesia Asahan Aluminium (Persero)
PT Indra Karya (Persero) PT Indra Karya (Persero)
PT Industri Kapal Indonesia (Persero) PT Industri Kapal Indonesia (Persero)
PT Industri Kereta Api (Persero) dan Entitas Anak PT Industri Kereta Api (Persero) and Subsidiaries
PT Industri Telekomunikasi Indonesia (Persero) PT Industri Telekomunikasi Indonesia (Persero)
PT Jasa Marga (Persero) Tbk dan Entitas Anak PT Jasa Marga (Persero) Tbk and Subsidiaries
PT Kereta Api Indonesia (Persero) dan Entitas Anak PT Kereta Api Indonesia (Persero) and Subsidiaries
PT Krakatau Steel (Persero) dan Entitas Anak PT Krakatau Steel (Persero) and Subsidiaries
PT Len Industri (Persero) dan Entitas Anak PT Len Industri (Persero) and Subsidiaries
PT PDI Pulau Batam (Persero) PT PDI Pulau Batam (Persero)
PT Pelabuhan Indonesia (Persero) dan Entitas PT Pelabuhan Indonesia (Persero) and
Anak Subsidiaries
PT Pelayaran Nasional Indonesia (Persero) dan PT Pelayaran Nasional Indonesia (Persero) and
Entitas Anak Subsidiaries
PT PANN (Persero) dan Entitas Anak PT PANN (Persero) and Subsidiaries
PT Pembangunan Perumahan (Persero) Tbk dan PT Pembangunan Perumahan (Persero) Tbk and
Entitas Anak Subsidiaries
Halaman - 228 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1439
Page 839
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
45. TRANSAKSI DENGAN PIHAK BERELASI 45. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
a. Jenis hubungan (lanjutan) a. Type of relationships (continued)
Pengendalian melalui Pemerintah Republik Control through The Government of The
Indonesia (lanjutan) Republic of Indonesia (continued)
PT Pengembangan Pariwisata Indonesia (Persero) PT Pengembangan Pariwisata Indonesia (Persero)
PT Perkebunan Nusantara III (Persero) dan Entitas PT Perkebunan Nusantara III (Persero) and
Anak Subsidiaries
PT Pertamina (Persero) dan Entitas Anak PT Pertamina (Persero) and Subsidiaries
PT Perusahaan Listrik Negara (“PLN”) (Persero) PT Perusahaan Listrik Negara (“PLN”) (Persero)
dan Entitas Anak and Subsidiaries
PT Pos Indonesia (Persero) dan Entitas Anak PT Pos Indonesia (Persero) and Subsidiaries
PT Primissima (Persero) PT Primissima (Persero)
PT Pupuk Indonesia Holding Company (Persero) PT Pupuk Indonesia Holding Company (Persero)
dan Entitas Anak and Subsidiaries
PT Rajawali Nusantara Indonesia (Persero) dan PT Rajawali Nusantara Indonesia (Persero) and
Entitas Anak Subsidiaries
PT Reasuransi Indonesia Utama (Persero) dan PT Reasuransi Indonesia Utama (Persero) and
Entitas Anak Subsidiaries
PT Semen Indonesia (Persero) Tbk dan Entitas PT Semen Indonesia (Persero) Tbk and
Anak Subsidiaries
PT Semen Kupang (Persero) PT Semen Kupang (Persero)
PT Taspen (Persero) dan Entitas Anak PT Taspen (Persero) and Subsidiaries
PT Telkom Indonesia (Persero) Tbk dan Entitas PT Telkom Indonesia (Persero) Tbk and
Anak Subsidiaries
PT Varuna Tirta Prakasya (Persero) PT Varuna Tirta Prakasya (Persero)
PT Virama Karya (Persero) PT Virama Karya (Persero)
PT Waskita Karya (Persero) Tbk dan Entitas Anak PT Waskita Karya (Persero) Tbk and Subsidiaries
PT Wijaya Karya (Persero) Tbk dan Entitas Anak PT Wijaya Karya (Persero) Tbk and Subsidiaries
PT Yodya Karya (Persero) PT Yodya Karya (Persero)
Pengendalian Kegiatan Bank Control on Bank’s Activities
Manajemen Kunci Key Management
Berdasarkan Kepemilikan dan/atau By Ownership and/or Management
Kepengurusan
Dana Pensiun (“DP”) BNI Dana Pensiun (“DP”) BNI
Dana Pensiun Lembaga Keuangan (“DPLK”) BNI Dana Pensiun Lembaga Keuangan (“DPLK”) BNI
PT Asuransi Tripakarta PT Asuransi Tripakarta
Halaman - 229 - Page
1440 Transforming the Future, Empowering Indonesia
Page 840
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
45. TRANSAKSI DENGAN PIHAK BERELASI 45. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
b. Giro pada bank lain b. Current accounts with other banks
2024 2023
PT Bank Mandiri (Persero) Tbk 40,263 50,137 PT Bank Mandiri (Persero) Tbk
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 2,357 1,368 Indonesia (Persero) Tbk
PT Bank Tabungan PT Bank Tabungan
Negara (Persero) Tbk 354 749 Negara (Persero) Tbk
42,974 52,254
c. Penempatan pada bank lain dan Bank c. Placements with other banks and Bank
Indonesia Indonesia
2024 2023
PT Bank Mandiri (Persero) Tbk 1,097,013 97,300 PT Bank Mandiri (Persero) Tbk
PT Bank Tabungan PT Bank Tabungan
Negara (Persero) Tbk 473,178 648,420 Negara (Persero) Tbk
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 50,000 464,901 Indonesia (Persero) Tbk
1,620,191 1,210,621
d. Efek-efek d. Marketable securities
2024 2023
PT Danareksa (Persero) 2,758,639 2,750,852 PT Danareksa (Persero)
PT Bahana Pembinaan Usaha PT Bahana Pembinaan Usaha
Indonesia (Persero) 1,980,975 2,532,018 Indonesia (Persero)
Kementerian Keuangan Ministry of Finance
Republik Indonesia 1,675,069 1,321,967 of The Republic of Indonesia
PT Bank Mandiri (Persero) Tbk 1,278,725 1,252,790 PT Bank Mandiri (Persero) Tbk
PT PLN (Persero) 719,619 784,178 PT PLN (Persero)
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 689,192 1,117,420 Indonesia (Persero) Tbk
PT Hutama Karya (Persero) 386,870 391,263 PT Hutama Karya (Persero)
PT Telkom Indonesia (Persero) Tbk 221,354 240,173 PT Telkom Indonesia (Persero) Tbk
PT Semen Indonesia (Persero) Tbk 117,269 396,403 PT Semen Indonesia (Persero) Tbk
PT Pertamina (Persero) 69,078 72,214 PT Pertamina (Persero)
PT Pelabuhan Indonesia (Persero) 65,718 62,056 PT Pelabuhan Indonesia (Persero)
PT Adhi Karya (Persero) Tbk 49,917 50,574 PT Adhi Karya (Persero) Tbk
PT Pupuk Indonesia Holding PT Pupuk Indonesia Holding
Company (Persero) 49,456 76,002 Company (Persero)
PT Kereta Api Indonesia (Persero) 41,635 9,943 PT Kereta Api Indonesia (Persero)
PT Bank Tabungan PT Bank Tabungan
Negara (Persero) Tbk 24,487 240,464 Negara (Persero) Tbk
PT Indonesia Asahan PT Indonesia Asahan
Aluminium (Persero) 24,465 9,693 Aluminium (Persero)
PT Jasa Marga (Persero) Tbk 4,825 119,177 PT Jasa Marga (Persero) Tbk
PT Pembangunan PT Pembangunan
Perumahan (Persero) Tbk 122 170 Perumahan (Persero) Tbk
10,157,415 11,427,357
Halaman - 230 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1441
Page 841
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
45. TRANSAKSI DENGAN PIHAK BERELASI 45. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
e. Obligasi Pemerintah e. Government Bonds
2024 2023
The Government of
Pemerintah Republik Indonesia 126,661,172 125,021,175 The Republic of Indonesia
f. Wesel ekspor dan tagihan lainnya f. Bills and other receivables
2024 2023
PT Brantas Abipraya (Persero) 1,905,957 1,848,749 PT Brantas Abipraya (Persero)
PT Semen Indonesia (Persero) Tbk 1,638,492 1,260,603 PT Semen Indonesia (Persero) Tbk
PT Hutama Karya (Persero) 993,367 1,549,938 PT Hutama Karya (Persero)
PT Bank Mandiri (Persero) Tbk 668,801 1,432,156 PT Bank Mandiri (Persero) Tbk
PT Danareksa (Persero) 321,559 310,588 PT Danareksa (Persero)
PT Telkom Indonesia (Persero) Tbk 254,117 150,573 PT Telkom Indonesia (Persero) Tbk
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 203,485 1,168,480 Indonesia (Persero) Tbk
PT Wijaya Karya (Persero) Tbk 106,144 611,292 PT Wijaya Karya (Persero) Tbk
PT Adhi Karya (Persero) Tbk 104,616 1,746,168 PT Adhi Karya (Persero) Tbk
PT Krakatau Steel (Persero) 12,198 6,693 PT Krakatau Steel (Persero)
6,208,736 10,085,240
g. Tagihan akseptasi g. Acceptance receivables
2024 2023
PT Pembangunan PT Pembangunan
Perumahan (Persero) Tbk 1,218,513 1,410,741 Perumahan (Persero) Tbk
PT Hutama Karya (Persero) 445,931 484,791 PT Hutama Karya (Persero)
PT Perkebunan PT Perkebunan
Nusantara III (Persero) 292,727 - Nusantara III (Persero)
PT Len Industri (Persero) 266,911 150,809 PT Len Industri (Persero)
PT Pupuk Indonesia Holding PT Pupuk Indonesia Holding
Company (Persero) 211,199 73,208 Company (Persero)
PT Danareksa (Persero) 146,704 350,329 PT Danareksa (Persero)
PT Adhi Karya (Persero) Tbk 59,769 275,728 PT Adhi Karya (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 41,509 79,200 PT Bank Mandiri (Persero) Tbk
PT Brantas Abipraya (Persero) 38,703 86,405 PT Brantas Abipraya (Persero)
PT Rajawali Nusantara PT Rajawali Nusantara
Indonesia (Persero) 34,070 36,935 Indonesia (Persero)
PT Semen Indonesia (Persero) Tbk 31,933 64,903 PT Semen Indonesia (Persero) Tbk
PT Wijaya Karya (Persero) Tbk 17,884 105,675 PT Wijaya Karya (Persero) Tbk
PT Krakatau Steel (Persero) 10,861 - PT Krakatau Steel (Persero)
PT Pertamina (Persero) 8,546 - PT Pertamina (Persero)
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk - 40,231 Indonesia (Persero) Tbk
2,825,260 3,158,955
Halaman - 231 - Page
1442 Transforming the Future, Empowering Indonesia
Page 842
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
45. TRANSAKSI DENGAN PIHAK BERELASI 45. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
h. Tagihan derivatif h. Derivative receivables
2024 2023
PT PLN (Persero) 228,720 8,319 PT PLN (Persero)
PT Bank Mandiri (Persero) Tbk 57,994 19,279 PT Bank Mandiri (Persero) Tbk
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 31,689 1,855 Indonesia (Persero) Tbk
PT Pupuk Indonesia Holding PT Pupuk Indonesia Holding
Company (Persero) 20,471 8,486 Company (Persero)
PT Pertamina (Persero) 2,567 - PT Pertamina (Persero)
PT Garuda Indonesia (Persero) 391 - PT Garuda Indonesia (Persero)
341,832 37,939
i. Pinjaman yang diberikan i. Loans
2024 2023
Kementerian Keuangan Ministry of Finance
Republik Indonesia 36,774,522 11,969,049 of The Republic of Indonesia
Perum BULOG 19,742,438 15,683,736 Perum BULOG
PT Jasa Marga (Persero) Tbk 14,511,463 13,976,854 PT Jasa Marga (Persero) Tbk
PT Waskita Karya (Persero) Tbk 11,476,159 11,546,283 PT Waskita Karya (Persero) Tbk
PT PLN (Persero) 8,538,268 7,950,153 PT PLN (Persero)
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 7,821,688 4,518,679 Indonesia (Persero) Tbk
PT Telkom Indonesia (Persero) Tbk 7,577,536 7,026,449 PT Telkom Indonesia (Persero) Tbk
PT Perkebunan Nusantara III (Persero) 7,540,939 8,330,263 PT Perkebunan Nusantara III (Persero)
PT Krakatau Steel (Persero) 4,699,123 4,613,234 PT Krakatau Steel (Persero)
PT Kereta Api Indonesia (Persero) 4,687,982 3,352,414 PT Kereta Api Indonesia (Persero)
PT Pertamina (Persero) 4,288,892 6,677,809 PT Pertamina (Persero)
PT Pupuk Indonesia Holding PT Pupuk Indonesia Holding
Company (Persero) 4,055,706 4,746,715 Company (Persero)
PT Garuda Indonesia (Persero) 3,695,998 3,591,933 PT Garuda Indonesia (Persero)
PT Len Industri (Persero) 3,583,348 3,813,123 PT Len Industri (Persero)
PT Indonesia Asahan PT Indonesia Asahan
Aluminium (Persero) 3,244,823 1,062,328 Aluminium (Persero)
PT Semen Indonesia (Persero) Tbk 3,019,880 3,667,076 PT Semen Indonesia (Persero) Tbk
PT Bio Farma (Persero) 2,171,366 1,602,806 PT Bio Farma (Persero)
PT Aviasi Pariwisata PT Aviasi Pariwisata
Indonesia (Persero) 2,065,008 2,223,742 Indonesia (Persero)
PT Wijaya Karya (Persero) Tbk 1,995,018 1,285,844 PT Wijaya Karya (Persero) Tbk
PT Hutama Karya (Persero) 1,813,312 1,655,238 PT Hutama Karya (Persero)
PT Adhi Karya (Persero) Tbk 1,667,599 2,229,313 PT Adhi Karya (Persero) Tbk
PT Rajawali Nusantara PT Rajawali Nusantara
Indonesia (Persero) 925,702 702,235 Indonesia (Persero)
PT Pelabuhan Indonesia (Persero) 870,708 879,049 PT Pelabuhan Indonesia (Persero)
PT Bahana Pembinaan Usaha PT Bahana Pembinaan Usaha
Indonesia (Persero) 631,450 998,328 Indonesia (Persero)
PT Pembangunan PT Pembangunan
Perumahan (Persero) Tbk 540,958 412,127 Perumahan (Persero) Tbk
PT Pos Indonesia (Persero) 369,777 303,997 PT Pos Indonesia (Persero)
PT Barata Indonesia (Persero) - 335,884 PT Barata Indonesia (Persero)
Lain-lain 1,093,026 1,204,659 Others
159,402,689 126,359,320
Halaman - 232 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1443
Page 843
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
45. TRANSAKSI DENGAN PIHAK BERELASI 45. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
j. Investasi pada entitas asosiasi dan j. Investment in associates and equity
penyertaan saham investments
2024 2023
PT Bank Syariah Indonesia Tbk 12,748,127 11,283,466 PT Bank Syariah Indonesia Tbk
PT Fintek Karya Nusantara 369,614 377,547 PT Fintek Karya Nusantara
13,117,741 11,661,013
k. Simpanan nasabah k. Deposits from customers
2024 2023
Entitas dikendalikan melalui Entities controlled through the
Pemerintah Republik Indonesia 112,692,952 151,973,948 Government of Republic of Indonesia
Manajemen Kunci 140,859 106,442 Key Management
112,833,811 152,080,390
l. Simpanan dari bank lain l. Deposits from other banks
2024 2023
Entitas dikendalikan melalui Entities controlled through the
Pemerintah Republik Indonesia 4,164,697 2,705,107 Government of Republic of Indonesia
m. Efek-efek yang diterbitkan m. Securities issued
2024 2023
BPJS Ketenagakerjaan 629,938 629,800 BPJS Ketenagakerjaan
Kementerian Keuangan Ministry of Finance
Republik Indonesia 619,938 719,771 of The Republic of Indonesia
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 352,030 116,059 Indonesia (Persero) Tbk
PT Bahana Pembinaan Usaha PT Bahana Pembinaan Usaha
Indonesia (Persero) 85,976 91,960 Indonesia (Persero)
DPLK BNI 59,982 59,973 DPLK BNI
PT Bank Mandiri (Persero) Tbk 55,983 55,975 PT Bank Mandiri (Persero) Tbk
PT Asabri (Persero) 39,996 39,987 PT Asabri (Persero)
PT Reasuransi Indonesia PT Reasuransi Indonesia
Utama (Persero) 19,998 19,994 Utama (Persero)
DP BNI 14,995 14,993 DP BNI
PT Pertamina (Persero) 12,996 5,997 PT Pertamina (Persero)
PT Danareksa (Persero) - 9,996 PT Danareksa (Persero)
1,891,832 1,764,505
Halaman - 233 - Page
1444 Transforming the Future, Empowering Indonesia
Page 844
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
45. TRANSAKSI DENGAN PIHAK BERELASI 45. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
n. Pinjaman yang diterima n. Borrowings
2024 2023
PT Bank Mandiri (Persero) Tbk 1,525,654 772,307 PT Bank Mandiri (Persero) Tbk
Kementerian Keuangan Ministry of Finance
Republik Indonesia 48,557 51,861 of The Republic of Indonesia
1,574,211 824,168
o. Efek-efek subordinasi o. Subordinated securities
2024 2023
PT Bank Mandiri (Persero) Tbk 3,218 3,078 PT Bank Mandiri (Persero) Tbk
p. Liabilitas derivatif p. Derivative payables
2024 2023
PT PLN (Persero) 69,964 80 PT PLN (Persero)
PT Bank Mandiri (Persero) Tbk 37,180 4,264 PT Bank Mandiri (Persero) Tbk
PT Pertamina (Persero) 26,893 121,447 PT Pertamina (Persero)
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 20,803 2,895 Indonesia (Persero) Tbk
PT Pupuk Indonesia Holding PT Pupuk Indonesia Holding
Company (Persero) - 7,452 Company (Persero)
154,840 136,138
q. Liabilitas akseptasi q. Acceptance payables
2024 2023
PT Bank Mandiri (Persero) Tbk 834,268 893,585 PT Bank Mandiri (Persero) Tbk
PT Rajawali Nusantara PT Rajawali Nusantara
Indonesia (Persero) 41,394 - Indonesia (Persero)
PT Waskita Karya (Persero) Tbk 18,084 - PT Waskita Karya (Persero) Tbk
PT Semen Indonesia (Persero) Tbk 7,006 20,457 PT Semen Indonesia (Persero) Tbk
PT Wijaya Karya (Persero) Tbk 3 - PT Wijaya Karya (Persero) Tbk
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk - 138,134 Indonesia (Persero) Tbk
PT Indonesia Asahan PT Indonesia Asahan
Aluminium (Persero) - 10,754 Aluminium (Persero)
PT Bank Tabungan PT Bank Tabungan
Negara (Persero) Tbk - 4,467 Negara (Persero) Tbk
PT Biro Klasifikasi Indonesia - 2,905 PT Biro Klasifikasi Indonesia
PT Telkom Indonesia (Persero) Tbk - 298 PT Telkom Indonesia (Persero) Tbk
900,755 1,070,600
Halaman - 234 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1445
Page 845
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
45. TRANSAKSI DENGAN PIHAK BERELASI 45. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
r. Garansi bank yang diterbitkan r. Bank guarantees issued
2024 2023
PT Pertamina (Persero) 4,728,735 2,512,652 PT Pertamina (Persero)
PT Pupuk Indonesia Holding PT Pupuk Indonesia Holding
Company (Persero) 3,114,170 2,119,528 Company (Persero)
PT Hutama Karya (Persero) 2,964,796 3,522,061 PT Hutama Karya (Persero)
PT Bank Mandiri (Persero) Tbk 1,942,939 1,696,927 PT Bank Mandiri (Persero) Tbk
PT Wijaya Karya (Persero) Tbk 1,761,163 1,661,600 PT Wijaya Karya (Persero) Tbk
PT Adhi Karya (Persero) Tbk 1,648,980 2,490,682 PT Adhi Karya (Persero) Tbk
PT Telkom Indonesia (Persero) Tbk 1,596,544 1,677,400 PT Telkom Indonesia (Persero) Tbk
PT Danareksa (Persero) 1,549,760 1,608,943 PT Danareksa (Persero)
PT Len Industri (Persero) 781,896 646,521 PT Len Industri (Persero)
PT Brantas Abipraya (Persero) 551,718 652,926 PT Brantas Abipraya (Persero)
PT Pembangunan PT Pembangunan
Perumahan (Persero) Tbk 514,688 680,357 Perumahan (Persero) Tbk
PT PLN (Persero) 363,999 1,038,203 PT PLN (Persero)
PT Waskita Karya (Persero) Tbk 301,927 471,088 PT Waskita Karya (Persero) Tbk
PT Biro Klasifikasi Indonesia (Persero) 164,897 143,017 PT Biro Klasifikasi Indonesia (Persero)
PT Jasa Marga (Persero) Tbk 150,375 185,112 PT Jasa Marga (Persero) Tbk
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 96,802 111,384 Indonesia (Persero) Tbk
Perum Peruri 89,932 7,456 Perum Peruri
PT Semen Indonesia (Persero) Tbk 72,760 5,915 PT Semen Indonesia (Persero) Tbk
PT Pelabuhan Indonesia (Persero) 62,792 68,938 PT Pelabuhan Indonesia (Persero)
PT Pengembangan Pariwisata PT Pengembangan Pariwisata
Indonesia ITDC (Persero) 58,199 53,671 Indonesia ITDC (Persero)
PT Industri Kereta Api (Persero) 50,870 614,178 PT Industri Kereta Api (Persero)
PT Asuransi Tripakarta 48,287 67,756 PT Asuransi Tripakarta
PT Aviasi Pariwisata PT Aviasi Pariwisata
Indonesia (Persero) 45,025 36,719 Indonesia (Persero)
PT Bahana Pembinaan Usaha PT Bahana Pembinaan Usaha
Indonesia (Persero) 38,019 33,821 Indonesia (Persero)
PT Rajawali Nusantara PT Rajawali Nusantara
Indonesia (Persero) 36,551 112,136 Indonesia (Persero)
PT Virama Karya (Persero) 35,649 24,120 PT Virama Karya (Persero)
PT Indra Karya (Persero) 6,655 7,358 PT Indra Karya (Persero)
PT Krakatau Steel (Persero) 5,249 34,452 PT Krakatau Steel (Persero)
PT Amarta Karya (Persero) 2,403 - PT Amarta Karya (Persero)
PT Pos Indonesia (Persero) 1,701 1,746 PT Pos Indonesia (Persero)
PT Barata Indonesia (Persero) 1,650 13,483 PT Barata Indonesia (Persero)
Perum Perumnas 601 601 Perum Perumnas
PT Industri Telekomunikasi PT Industri Telekomunikasi
Indonesia (Persero) 308 - Indonesia (Persero)
PT Garuda Indonesia (Persero) 196 1,066 PT Garuda Indonesia (Persero)
PT Indonesia Asahan PT Indonesia Asahan
Aluminium (Persero) 76 222 Aluminium (Persero)
PT Bio Farma (Persero) 74 633 PT Bio Farma (Persero)
PT Djakarta Lloyd (Persero) - 11,460 PT Djakarta Lloyd (Persero)
Kementerian Keuangan Ministry of Finance
Republik Indonesia - 4,206 of The Republic of Indonesia
PT Pelayaran Nasional PT Pelayaran Nasional
Indonesia (Persero) - 3,614 Indonesia (Persero)
PT Kereta Api Indonesia (Persero) - 1,159 PT Kereta Api Indonesia (Persero)
PT Yodya Karya (Persero) - 911 PT Yodya Karya (Persero)
PT Primissima (Persero) - 53 PT Primissima (Persero)
22,790,386 22,324,075
Halaman - 235 - Page
1446 Transforming the Future, Empowering Indonesia
Page 846
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
45. TRANSAKSI DENGAN PIHAK BERELASI 45. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
s. Irrevocable Letters of Credit s. Irrevocable Letters of Credit
2024 2023
PT Pertamina (Persero) 1,017,057 853,704 PT Pertamina (Persero)
PT Industri Kereta Api (Persero) 573,806 - PT Industri Kereta Api (Persero)
PT Pembangunan PT Pembangunan
Perumahan (Persero) Tbk 548,384 641,546 Perumahan (Persero) Tbk
PT Pupuk Indonesia Holding PT Pupuk Indonesia Holding
Company (Persero) 413,435 524,532 Company (Persero)
Perum BULOG 398,922 8,336,405 Perum BULOG
PT Len Industri (Persero) 337,571 402,481 PT Len Industri (Persero)
PT Hutama Karya (Persero) 185,879 233,435 PT Hutama Karya (Persero)
PT PLN (Persero) 135,576 419,602 PT PLN (Persero)
PT Danareksa (Persero) 91,521 164,632 PT Danareksa (Persero)
PT Semen Indonesia (Persero) Tbk 82,114 97,909 PT Semen Indonesia (Persero) Tbk
PT Krakatau Steel (Persero) 27,117 93,358 PT Krakatau Steel (Persero)
PT Wijaya Karya (Persero) Tbk 22,597 31,917 PT Wijaya Karya (Persero) Tbk
Perum Peruri 21,665 5,508 Perum Peruri
PT Perkebunan Nusantara III PT Perkebunan Nusantara III
(Persero) 11,122 - (Persero)
PT Adhi Karya (Persero) Tbk 11,051 145,884 PT Adhi Karya (Persero) Tbk
PT Pelayaran Nasional PT Pelayaran Nasional
Indonesia (Persero) 10,802 - Indonesia (Persero)
PT Brantas Abipraya (Persero) 10,256 21,852 PT Brantas Abipraya (Persero)
PT Kereta Api Indonesia (Persero) 8,682 271,156 PT Kereta Api Indonesia (Persero)
PT Indonesia Asahan PT Indonesia Asahan
Aluminium (Persero) 792 - Aluminium (Persero)
Kementerian Keuangan Ministry of Finance
Republik Indonesia - 29,003 of The Republic of Indonesia
PT Rajawali Nusantara PT Rajawali Nusantara
Indonesia (Persero) - 2,900 Indonesia (Persero)
3,908,349 12,275,824
t. Fasilitas pinjaman yang belum ditarik t. Unused loan facilities
2024 2023
Kementerian Keuangan Ministry of Finance
Republik Indonesia 5,841,173 4,112,175 of The Republic of Indonesia
PT Telkom Indonesia (Persero) Tbk 3,687,389 32,635 PT Telkom Indonesia (Persero) Tbk
PT Pupuk Indonesia Holding PT Pupuk Indonesia Holding
Company (Persero) 2,713,792 1,264,028 Company (Persero)
PT Krakatau Steel (Persero) 1,208,377 1,155,151 PT Krakatau Steel (Persero)
PT PLN (Persero) 1,014,647 - PT PLN (Persero)
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 902,905 521,379 Indonesia (Persero) Tbk
PT Len Industri (Persero) 211,191 288,728 PT Len Industri (Persero)
Perum BULOG 155,218 11,000 Perum BULOG
PT Hutama Karya (Persero) 152,571 130,451 PT Hutama Karya (Persero)
PT Rajawali Nusantara PT Rajawali Nusantara
Indonesia (Persero) 115,156 20,955 Indonesia (Persero)
Manajemen Kunci 61,177 57,198 Key Management
PT Brantas Abipraya (Persero) 25,000 25,000 PT Brantas Abipraya (Persero)
PT Pertamina (Persero) 19,261 938 PT Pertamina (Persero)
PT Virama Karya (Persero) 15,556 22,569 PT Virama Karya (Persero)
PT Semen Indonesia (Persero) Tbk 10,226 641 PT Semen Indonesia (Persero) Tbk
PT Kereta Api Indonesia (Persero) 5,206 7,146 PT Kereta Api Indonesia (Persero)
PT Indonesia Asahan PT Indonesia Asahan
Aluminium (Persero) 5,073 133 Aluminium (Persero)
BPJS Kesehatan 5,026 - BPJS Kesehatan
PT Pelabuhan Indonesia (Persero) 3,957 286 PT Pelabuhan Indonesia (Persero)
PT Bahana Pembinaan Usaha PT Bahana Pembinaan Usaha
Indonesia (Persero) 3,579 - Indonesia (Persero)
Halaman - 236 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1447
Page 847
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
45. TRANSAKSI DENGAN PIHAK BERELASI 45. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
t. Fasilitas pinjaman yang belum ditarik t. Unused loan facilities (continued)
(lanjutan)
2024 2023
PT Aviasi Pariwisata PT Aviasi Pariwisata
Indonesia (Persero) 2,944 767 Indonesia (Persero)
PT Perkebunan Nusantara III PT Perkebunan Nusantara III
(Persero) 2,188 646 (Persero)
PT Pembangunan PT Pembangunan
Perumahan (Persero) Tbk 1,934 2,406 Perumahan (Persero) Tbk
Perum Peruri 1,711 89 Perum Peruri
PT Danareksa (Persero) 1,277 50,000 PT Danareksa (Persero)
PT Bio Farma (Persero) 1,095 - PT Bio Farma (Persero)
PT Adhi Karya (Persero) Tbk 966 - PT Adhi Karya (Persero) Tbk
PT Asuransi Tripakarta 961 - PT Asuransi Tripakarta (Persero)
PT Waskita Karya (Persero) Tbk 821 - PT Waskita Karya (Persero) Tbk
PT Garuda Indonesia (Persero) 447 4,751 PT Garuda Indonesia (Persero)
PT Primissima (Persero) 393 - PT Primissima (Persero)
PT Asuransi Jiwasraya (Persero) 270 - PT Asuransi Jiwasraya (Persero)
PT Djakarta Lloyd (Persero) 21 - PT Djakarta Lloyd (Persero)
PT Jasa Marga (Persero) - 1,100,000 PT Jasa Marga (Persero)
PT Pelayaran Nasional PT Pelayaran Nasional
Indonesia (Persero) - 300,000 Indonesia (Persero)
PT Pos Indonesia (Persero) - 95,645 PT Pos Indonesia (Persero)
16,171,508 9,204,717
u. Gaji dan tunjangan u. Salaries and employees’ benefits
2024
Imbalan kerja Pesangon
Imbalan kerja jangka panjang pemutusan
jangka pendek/ lainnya/ kontrak kerja/
short-term other long- termination
benefit term benefit benefit Total
Dewan Komisaris 32,020 172,380 4,632 209,032 Board of Commissioners
Direksi 75,344 403,965 10,685 489,994 Board of Directors
Komite Audit 1,430 - - 1,430 Audit Committee
SEVP, EVP dan SVP 261,104 58,016 - 319,120 SEVP, EVP and SVP
369,898 634,361 15,317 1,019,576
2023
Imbalan kerja Pesangon
Imbalan kerja jangka panjang pemutusan
jangka pendek/ lainnya/ kontrak kerja/
short-term other long- termination
benefit term benefit benefit Total
Dewan Komisaris 29,412 90,700 4,259 124,371 Board of Commissioners
Direksi 70,593 224,301 10,794 305,688 Board of Directors
Komite Audit 1,430 - - 1,430 Audit Committee
SEVP, EVP dan SVP 241,192 48,550 - 289,742 SEVP, EVP and SVP
342,627 363,551 15,053 721,231
Halaman - 237 - Page
1448 Transforming the Future, Empowering Indonesia
Page 848
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
45. TRANSAKSI DENGAN PIHAK BERELASI 45. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Rincian saldo transaksi dengan pihak-pihak The details of balances of transactions with related
berelasi pada tanggal 31 Desember 2024 dan parties as of 31 December 2024 and 2023 are as
2023 adalah sebagai berikut: follows:
2024 2023
Aset Assets
Giro pada bank lain 42,974 52,254 Current accounts with other banks
Penempatan pada bank lain Placements with other banks
dan Bank Indonesia 1,620,191 1,210,621 and Bank Indonesia
Efek-efek 10,157,415 11,427,357 Marketable securities
Obligasi pemerintah 126,661,172 125,021,175 Government bonds
Wesel ekspor dan tagihan lainnya 6,208,736 10,085,240 Bills and other receivables
Tagihan akseptasi 2,825,260 3,158,955 Acceptance receivables
Tagihan derivatif 341,832 37,939 Derivative receivables
Pinjaman yang diberikan 159,402,689 126,359,320 Loans
Investasi pada entitas asosiasi Investment in associates
dan penyertaan saham 13,117,741 11,661,013 and equity investments
Jumlah aset kepada pihak-pihak
berelasi 320,378,010 289,013,874 Total assets with related parties
Jumlah aset konsolidasian 1,129,805,637 1,086,663,986 Total consolidated assets
Persentase jumlah aset kepada Percentage of total assets with
pihak-pihak berelasi terhadap related parties to total
jumlah aset konsolidasian 28.4% 26.6% consolidated assets
Liabilitas Liabilities
Simpanan nasabah 112,833,811 152,080,390 Deposits from customers
Simpanan dari bank lain 4,164,697 2,705,107 Deposits from other banks
Efek-efek yang diterbitkan 1,891,832 1,764,505 Securities issued
Pinjaman yang diterima 1,574,211 824,168 Borrowings
Efek-efek subordinasi 3,218 3,078 Subordinated securities
Liabilitas derivatif 154,840 136,138 Derivative payables
Liabilitas akseptasi 900,755 1,070,600 Acceptance payables
Jumlah liabilitas kepada
pihak-pihak berelasi 121,523,364 158,583,986 Total liabilities with related parties
Jumlah liabilitas konsolidasian 962,619,084 931,931,466 Total consolidated liabilities
Persentase jumlah liabilitas kepada Percentage of total liabilities with
pihak-pihak berelasi terhadap related parties to total
jumlah liabilitas konsolidasian 12.6% 17.0% consolidated liabilities
46. INFORMASI SEGMEN 46. SEGMENT INFORMATION
Grup menerapkan Konsep 3 Dimensi untuk The Group applies the 3 Dimensional Concept for
penilaian kinerja secara internal yaitu Dimensi internal performance assessment, namely
Segmen, Dimensi Channel dan Dimensi Produk. Segment, Channel and Product Dimensions. For
Untuk kepentingan pelaporan Segmen, maka the purpose of Segment reporting, what is reported
yang dilaporkan adalah berdasarkan Dimensi is based on the Segment Dimension.
Segmen.
Halaman - 238 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1449
Page 849
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
46. INFORMASI SEGMEN (lanjutan) 46. SEGMENT INFORMATION (continued)
Dibawah ini adalah penjelasan mengenai Below is an explanation of the reporting of each
pelaporan masing-masing segmen per segment as of 31 December 2024 and 2023:
31 Desember 2024 dan 2023:
• Wholesale & International Banking: • Wholesale & International Banking:
termasuk pinjaman yang diberikan, simpanan including loans, customer deposits and other
nasabah dan transaksi-transaksi lainnya milik transactions belonging to corporate
nasabah korporasi, baik BUMN dan badan customers, both BUMN and private business
usaha swasta termasuk institusi keuangan dan entities including financial institutions and
nasabah kantor cabang luar negeri. overseas branch customers.
• Institutional Banking: termasuk pinjaman • Institutional Banking: including loans,
yang diberikan, simpanan nasabah dan dan customer deposits and other transactions
transaksi-transaksi lainnya milik nasabah belonging to customers of Ministries,
Kementerian, Lembaga Pemerintah, yayasan Government Institutions, foundations and
dan universitas. universities.
• Enterprises & Commercial Banking: • Enterprises & Commercial Banking :
termasuk pinjaman yang diberikan, simpanan including loans, customer deposits and other
nasabah dan dan transaksi-transaksi lainnya transactions belonging to customers of
milik nasabah dengan skala middle/commercial.
menengah/komersial.
• Retail Banking: termasuk pinjaman yang • Retail Banking: including loans, customer
diberikan, simpanan nasabah dan transaksi- deposits and other transactions belonging to
transaksi lainnya milik nasabah SME, kredit consumer customers including SME, credit
program dan konsumer termasuk kredit program, and consumer financing loans
pembiayaan konsumsi termasuk kredit including home ownership loans, credit cards,
kepemilikan rumah, kartu kredit serta produk other products and services such as third party
dan jasa lainnya seperti dana pihak ketiga, funds, payment transactions and other
transaksi pembayaran dan transaksi-transaksi transactions belonging to customers individual.
lainnya milik nasabah perorangan.
• Treasury: terkait dengan kegiatan treasuri • Treasury: related to the Bank’s treasury
Bank termasuk transaksi valuta asing, money activities including foreign exchange
market, fixed income dan pasar modal. transactions, money market, fixed income, and
capital market.
• Kantor Pusat: terutama mengelola aset dan • Head Office: mainly manages the Group’s
liabilitas Grup selain yang telah dikelola oleh assets and liabilities in addition to those
segmen operasi lainnya termasuk menerima already managed by other operating segments
alokasi biaya atas penyediaan jasa servis including receiving cost allocation for
secara sentralisasi kepada segmen lainnya centralised service provision to other
serta pendapatan/biaya yang tidak teralokasi segments as well as revenues/costs that are
ke pelaporan segmen lainnya. not allocated to other segment reporting.
• Entitas Anak: seluruh transaksi yang • Subsidiaries: all transactions conducted by
dilakukan oleh Entitas Anak yang bergerak di Subsidiaries engaged in insurance, consumer
bidang asuransi, pembiayaan konsumen, financing, banking, venture capital and
perbankan, modal ventura dan sekuritas. securities.
Kinerja diukur berdasarkan laba segmen sebelum Performance is measured based on segment profit
pajak penghasilan, sebagaimana dilaporkan dalam before income tax, as included in the internal
laporan internal manajemen yang ditelaah oleh management reports that are reviewed by the
Manajemen Bank. Keuntungan segmen digunakan Bank’s Management. Segment profit is used to
untuk mengukur kinerja dimana manajemen measure performance of that business segment as
berkeyakinan bahwa informasi tersebut paling management believes that such information is the
relevan dalam mengevaluasi hasil segmen tersebut most relevant in evaluating the results of those
relatif terhadap entitas lain yang beroperasi dalam segments relative to other entities that operate
industri tersebut. within these industries.
Halaman - 239 - Page
1450 Transforming the Future, Empowering Indonesia
Page 850
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
46. INFORMASI SEGMEN (lanjutan) 46. SEGMENT INFORMATION (continued)
Informasi yang berkaitan dengan segmen usaha Information relating to the Group’s main business
yang utama dari Grup pada tahun 31 Desember segments as of 31 December 2024 and 2023 is
2024 dan 2023 disajikan dalam tabel di bawah ini: presented in the table below:
2024
Wholesale & Enterprises & Penyesuaian
International Commercial dan
Banking/ Institutional Banking/ Retail eliminasi/
Wholesale & Banking/ Enterprises & Banking/ Kantor Adjustment
International Institutional Commercial Retail Treasuri/ Pusat/ Entitas Anak/ and Konsolidasian/
Banking Banking Banking Banking Treasury Head Office Subsidiaries elimination**) Consolidation
Pendapatan Interest Income
Bunga - Bersih*) 10,122,463 2,559,885 5,027,781 20,890,487 887,462 - 990,152 1,975 40,480,205 - Net*)
Pendapatan
Premi - Bersih - - - - - - 1,723,862 (52) 1,723,810 Premium Income - Net
Pendapatan
Operasional Other Operating
Lainnya 4,809,272 138,977 2,783,360 10,331,957 2,066,255 1,687,952 988,617 (495,485) 22,310,905 Income
Pembentukan
Cadangan Allowance for
Penurunan Nilai 2,073,048 (19,029) (2,544,728) (6,698,305) 5,030 (796,695) (229,883) - (8,210,562) Impairment Losses
Beban
Operasional Other Operating
Lainnya (4,466,624) (977,464) (2,598,799) (15,288,903) (213,018) (3,800,879) (2,792,025) 449,267 (29,688,445) expenses
Laba (Rugi) Operating Income
Operasional 12,538,159 1,702,369 2,667,614 9,235,236 2,745,729 (2,909,622) 680,723 (44,295) 26,615,913 (Loss)
Pendapatan
(Beban) Bukan Non Operating
Operasional - Income (Expense)
Bersih - - - - - 85,292 (119,418) (1,329) (35,455) - Net
Laba Sebelum
Pajak 12,538,159 1,702,369 2,667,614 9,235,236 2,745,729 (2,824,330) 561,305 (45,624) 26,580,458 Income Before Tax
Beban Pajak - - - - - (4,858,442) (52,619) - (4,911,061) Tax Expense
Laba Bersih 12,538,159 1,702,369 2,667,614 9,235,236 2,745,729 (7,682,772) 508,686 (45,624) 21,669,397 Net Income
Total aset 462,848,837 42,843,155 114,311,685 249,516,512 214,904,399 - 52,993,895 (7,612,846) 1,129,805,637 Total asset
Total liabilitas 240,519,814 126,003,254 61,388,620 419,836,159 78,574,962 - 39,400,245 (3,103,970) 962,619,084 Total liabilities
2023
Wholesale & Enterprises & Penyesuaian
International Commercial dan
Banking/ Institutional Banking/ Retail eliminasi/
Wholesale & Banking/ Enterprises & Banking/ Kantor Adjustment
International Institutional Commercial Retail Treasuri/ Pusat/ Entitas Anak/ and Konsolidasian/
Banking Banking Banking Banking Treasury Head Office Subsidiaries elimination**) Consolidation
Pendapatan Interest Income
Bunga - Bersih*) 11,446,981 1,821,300 5,906,465 20,113,753 1,381,170 - 631,793 (25,789) 41,275,673 - Net*)
Pendapatan
Premi - Bersih - - - - - - 1,659,301 - 1,659,301 Premium Income - Net
Pendapatan
Operasional Other Operating
Lainnya 4,615,372 119,494 2,097,474 9,889,645 1,300,476 1,458,900 871,994 (540,926) 19,812,429 Income
Pembentukan
Cadangan Allowance for
Penurunan Nilai 475,060 18,027 (2,554,956) (6,523,155) 4,723 (490,611) (125,490) - (9,196,402) Impairment Losses
Beban
Operasional Other Operating
Lainnya (4,880,168) (905,945) (3,049,512) (13,586,703) (341,513) (3,039,442) (2,443,353) 468,971 (27,777,665) expenses
Laba (Rugi) Operating Income
Operasional 11,657,245 1,052,876 2,399,471 9,893,540 2,344,856 (2,071,153) 594,245 (97,744) 25,773,336 (Loss)
Pendapatan
(Beban) Bukan Non Operating
Operasional – Income (Expense)
Bersih - - - - - (21,236) (111,153) (1,209) (133,598) - Net
Laba Sebelum
Pajak 11,657,245 1,052,876 2,399,471 9,893,540 2,344,856 (2,092,389) 483,092 (98,953) 25,639,738 Income Before Tax
Beban Pajak - - - - - (4,471,401) (62,109) - (4,533,510) Tax Expense
Laba Bersih 11,657,245 1,052,876 2,399,471 9,893,540 2,344,856 (6,563,790) 420,983 (98,953) 21,106,228 Net Income
Total aset 408,673,828 18,535,540 122,112,729 246,767,432 252,636,198 - 46,283,112 (8,344,853) 1,086,663,986 Total asset
Total liabilitas 270,141,046 144,998,599 58,257,384 380,439,627 48,958,503 - 32,940,170 (3,803,863) 931,931,466 Total liabilities
*) termasuk komponen internal transfer pricing antar segmen operasi *) Includes components of internal transfer pricing between operating segment
**) termasuk eliminasi internal transfer pricing atau reklasifikasi antar segmen operasi **) Includes elimination of internal transfer pricing or reclassification between operating
dan eliminasi terhadap entitas anak segment and elimination of subsidiaries
Halaman - 240 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1451
Page 851
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
46. INFORMASI SEGMEN (lanjutan) 46. SEGMENT INFORMATION (continued)
Informasi yang berkaitan dengan segmen geografis Information concerning the geographical segments
BNI dan Entitas Anak disajikan dalam tabel di of BNI and Subsidiaries are set out in the tables
bawah ini: below:
2024
Penyesuaian
dan eliminasi/
Eropa/ Adjustment and Konsolidasian
Indonesia New York Europe Asia elimination /Consolidated
Pendapatan Bunga - Bersih 39,082,359 310,656 131,855 953,360 1,975 40,480,205 Interest Income - Net
Pendapatan Premi - Bersih 1,723,862 - - - (52) 1,723,810 Premium Income - Net
Pendapatan Operasional
lainnya 22,055,143 55,224 205,713 490,310 (495,485) 22,310,905 Other Operating Income
(Pembentukan)/pemulihan
Cadangan Kerugian (Allowance)/ Reversal
Penurunan Nilai (8,045,756) 14,741 39,908 (219,455) - (8,210,562) For Impairment Losses
Beban Operasional Lainnya (29,023,006) (198,415) (229,741) (686,550) 449,267 (29,688,445) Other Operating Expenses
Laba Operasional 25,792,602 182,206 147,735 537,665 (44,295) 26,615,913 Operating Income
Pendapatan/(Beban) Bukan Non Operating Income/
Operasional - Bersih (48,201) 9,611 (18) 4,482 (1,329) (35,455) (Expenses) - Net
Laba Sebelum Beban Pajak 25,744,401 191,817 147,717 542,147 (45,624) 26,580,458 Income Before Tax Expense
Beban Pajak (4,911,061) - - - - (4,911,061) Tax Expense
Laba Bersih 21,669,397 Net Income
Total aset 1,022,444,178 21,338,584 15,819,954 77,875,767 (7,672,846) 1,129,805,637 Total assets
Total liabilitas 849,866,678 21,495,924 15,985,094 78,375,360 (3,103,972) 962,619,084 Total liabilities
2023
Penyesuaian
dan eliminasi/
Eropa/ Adjustment and Konsolidasian
Indonesia New York Europe Asia elimination /Consolidated
Pendapatan Bunga - Bersih 40,234,359 351,958 86,419 628,726 (25,789) 41,275,673 Interest Income - Net
Pendapatan Premi - Bersih 1,659,301 - - - - 1,659,301 Premium Income - Net
Pendapatan Operasional
lainnya 19,742,487 40,524 179,927 390,417 (540,926) 19,812,429 Other Operating Income
(Pembentukan)/pemulihan
Cadangan Kerugian (Allowance)/ Reversal
Penurunan Nilai (9,141,600) 20,295 (23,101) (51,996) - (9,196,402) For Impairment Losses
Beban Operasional Lainnya (27,140,368) (286,850) (194,887) (624,531) 468,971 (27,777,665) Other Operating Expenses
Laba Operasional 25,354,179 125,927 48,358 342,616 (97,744) 25,773,336 Operating Income
Pendapatan/(Beban) Bukan Non Operating Income/
Operasional - Bersih (131,043) (365) (1,684) 703 (1,209) (133,598) (Expenses) - Net
Laba Sebelum Beban Pajak 25,223,136 125,562 46,674 343,319 (98,953) 25,639,738 Income Before Tax Expense
Beban Pajak (4,533,510) - - - - (4,533,510) Tax Expense
Laba Bersih 21,106,228 Net Income
Total aset 995,000,675 24,964,345 10,199,820 64,843,999 (8,344,853) 1,086,663,986 Total assets
Total liabilitas 834,842,015 25,143,135 10,351,738 65,398,441 (3,803,863) 931,931,466 Total liabilities
Halaman - 241 - Page
1452 Transforming the Future, Empowering Indonesia
Page 852
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
47. MANAJEMEN RISIKO 47. RISK MANAGEMENT
Untuk mengantisipasi tantangan ekonomi domestik To anticipate domestic and global economic
maupun global serta peningkatan eksposur risiko challenges and also increase risk exposures faced
yang dihadapi oleh BNI, dibutuhkan suatu sistem by BNI, an effective and integrated risk and capital
pengelolaan risiko dan permodalan yang efektif management system is needed, which is able to
dan terintegrasi, yang mampu mendukung support the achievement and growth of sustainable
pencapaian dan pertumbuhan kinerja secara performance while enhancing the competitiveness
berkelanjutan sekaligus meningkatkan daya saing of the Bank.
Bank.
Risiko adalah potensi kerugian akibat terjadinya Risk is the potential loss due to certain events. Risk
suatu peristiwa tertentu. Risiko dalam konteks in the banking context is a potential event, either an
perbankan merupakan suatu kejadian potensial, expected or an unexpected that has a negative
baik yang diperkirakan (expected) maupun yang impact on bank income and capital of the Bank.
tidak diperkirakan (unexpected) yang berdampak
negatif terhadap pendapatan dan permodalan
Bank.
Manajemen risiko merupakan serangkaian Risk management is a set of methodologies and
metodologi dan prosedur yang digunakan untuk procedures used to identify, measure, monitor, or
mengidentifikasi, mengukur, memantau, dan control the risks arising from the entire Bank’s
mengendalikan risiko yang timbul dari seluruh business activities, including the efforts to mitigate
kegiatan usaha Bank, termasuk upaya untuk and/or minimise financial or non-financial losses
memitigasi dan/atau meminimalkan kerugian that may arise from products or activities of the
finansial maupun non-finansial yang mungkin Bank, the relationship between the Bank and its
timbul dari produk atau aktivitas Bank, hubungan customer and also within the internal Bank.
antara Bank dengan nasabah maupun dalam
internal Bank.
Informasi tambahan manajemen risiko yang The following additional information risk
merupakan informasi yang disyaratkan oleh management that is required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not required by Indonesian
informasi yang dipersyaratkan oleh Standar Accounting Standards is disclosed in Note 59l.
Akuntansi Indonesia diungkapkan pada Catatan
59l.
Penerapan Manajemen Risiko didasari oleh The Risk Management implementation is based on
kebutuhan akan keseimbangan fungsi bisnis the need to maintain balance between the business
dengan pengelolaan risiko, dimana Manajemen functions with the risk management, where Risk
Risiko menjadi strategic partner dari Unit Bisnis Management becoming a strategic partner for the
untuk mengoptimalkan pendapatan dari Unit Bisnis Business Unit to optimise the revenue from the
secara keseluruhan. Business Unit as a whole.
Dalam rangka penerapan Manajemen Risiko yang In order to implement effective Risk Management,
efektif, baik untuk BNI secara individu maupun both for BNI individually and as a Consolidated and
secara Konsolidasi dan Terintegrasi dengan Entitas Integrated subsidiaries, the application of risk
Anak, penerapan manajemen risiko dilakukan management is done through 4 (four) pillars of risk
melalui 4 (empat) pilar penerapan manajemen management: (i) Active control from board of
risiko yaitu: (i) Pengawasan aktif direksi dan dewan directors and board of commissioners; (ii) The
komisaris; (ii) Kecukupan kebijakan, dan prosedur adequacy of policies and risk management
manajemen risiko serta penetapan limit risiko; (iii) procedures and, ie. risk limit determination; (iii) The
Kecukupan proses identifikasi, pengukuran, adequacy of identification process, measurement,
pemantauan, dan pengendalian risiko serta Sistem monitoring, and risk control and Risk Management
Informasi Manajemen Risiko; dan (iv) Sistem Information Systems; and (iv) Overall internal
pengendalian internal yang menyeluruh. control systems.
Penerapan manajemen risiko di BNI secara umum Implementation of risk management in BNI is
terangkum dalam kerangka manajemen risiko. undertaken within the risk management framework.
Kerangka manajemen risiko ini dituangkan dalam This risk management framework is outlined in the
kebijakan, prosedur, limit-limit transaksi, policies, procedures, transaction limits, authorities
kewenangan dan ketentuan lain serta diaplikasikan and other regulations as well as being applied in
dalam perangkat manajemen risiko, yang berlaku the risk management tools, which is applicable in
di seluruh lingkup aktivitas usaha. the whole scope of business activities.
Halaman - 242 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1453
Page 853
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
47. MANAJEMEN RISIKO (lanjutan) 47. RISK MANAGEMENT (continued)
Secara berkala dilakukan evaluasi terhadap Periodic evaluation is applied to risk management
kebijakan dan prosedur manajemen risiko agar policies and procedures to ensure it reflects the
sesuai dengan perkembangan bisnis dan Bank’s current business and regulations.
perubahan regulasi.
Sebagai bagian dari Strategi Manajemen Risiko, As part of the Risk Management Strategy, BNI
BNI menetapkan Risk Appetite Statement (RAS). establishes a Risk Appetite Statement (RAS). RAS
RAS merupakan jenis dan tingkat risiko yang is the type and level of risk that a Bank can
sanggup diambil/dihadapi Bank yang berada dalam take/face within its risk capacity in order to achieve
kapasitas risiko yang dimiliki dalam rangka business objectives. The BNI Risk Appetite
mencapai tujuan bisnis. Adapun Risk Appetite Statement is as follows:
Statement BNI sebagai berikut:
Risk Risk
Risk Appetite Statement Risk Appetite Statement
Appetite Appetite
Permodalan Memelihara modal sesuai dengan Capital Maintaining capital according to the
tingkat risiko dan di-review secara level of risk and reviewed periodically.
periodik.
Rentabilitas Memelihara rentabilitas secara Rentability Maintain sustainable profitability in the
berkesinambungan dalam jangka long term to support capital growth
panjang untuk mendukung and bank performance.
pertumbuhan permodalan dan kinerja
bank.
Risiko Kredit a. Memelihara pertumbuhan kredit Credit Risk a. Maintaining quality credit growth
yang berkualitas fokus pada sektor focusing on priority sectors.
prioritas. Pemberian kredit kepada Lending to the industrial sector
sektor industri dan kegiatan usaha and high-risk business activities is
berisiko tinggi dilakukan dengan carried out very carefully and
sangat hati-hati dan selektif. selectively.
b. Mengelola risiko konsentrasi pada b. Manage concentration risk at a
level yang menghasilkan return level that generates optimum
optimum. returns.
c. Meningkatkan kualitas kredit dan c. Improving credit quality and
efektivitas pengelolaan kredit effectiveness in managing non-
bermasalah. performing loans.
Risiko Pasar Memelihara tingkat Risiko Pasar Market Risk Maintaining the level of Market Risk in
sesuai ketentuan dengan tetap accordance with regulations while
memperhatikan pencapaian target taking into account the achievement of
bisnis. business targets.
Risiko Memelihara ketersediaan likuiditas Liquidity Risk Maintaining the availability of liquidity
Likuiditas sesuai ketentuan dengan tetap in accordance with the provisions by
memperhatikan pencapaian target taking into account the achievement of
bisnis. business targets.
Risiko a. Intolerance pada internal fraud. Operational a. Intolerance to internal fraud.
Operasional b. Integritas sepenuhnya terintegrasi Risk b. Integrity is fully integrated into all
ke dalam semua proses decision-making and planning
pengambilan keputusan dan processes.
perencanaan.
c. Bank memiliki risk appetite yang c. Bank has a low risk appetite for
rendah atas risiko operasional operational risks so it needs
sehingga perlu perbaikan terus continuous improvement in the
menerus terhadap Kualitas Quality of Risk Identification and
Identifikasi dan Pengendalian Control.
Risiko.
d. Manajemen risiko yang kuat untuk d. Strong risk management for
keberlangsungan layanan IT. continuity of IT services.
e. Menjaga implementasi proyek IT e. Maintain the implementation of IT
sesuai jadwal yang telah ditetapkan. projects according to a
predetermined schedule.
f. Business Continuity Management f. Strong Business Continuity
(BCM) yang kuat untuk Management (BCM) to minimise
meminimalkan dampak external the impact of external events on
event terhadap SDM, layanan dan HR, BNI services and assets.
aset BNI.
Risiko Meminimalisir potensi kerugian akibat Legal Risk Minimizing potential losses due to
Hukum permasalahan hukum dalam kegiatan legal issues in BNI's business
usaha BNI. activities.
Halaman - 243 - Page
1454 Transforming the Future, Empowering Indonesia
Page 854
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
47. MANAJEMEN RISIKO (lanjutan) 47. RISK MANAGEMENT (continued)
Sebagai bagian dari Strategi Manajemen Risiko, As part of the Risk Management Strategy, BNI
BNI menetapkan Risk Appetite Statement (RAS). establishes a Risk Appetite Statement (RAS). RAS
RAS merupakan jenis dan tingkat risiko yang is the type and level of risk that a Bank can
sanggup diambil/dihadapi Bank yang berada dalam take/face within its risk capacity in order to achieve
kapasitas risiko yang dimiliki dalam rangka business objectives. The BNI Risk Appetite
mencapai tujuan bisnis. Adapun Risk Appetite Statement is as follows: (continued)
Statement BNI sebagai berikut: (lanjutan)
Risk Risk
Risk Appetite Statement Risk Appetite Statement
Appetite Appetite
Risiko a. Menghasilkan pendapatan yang Strategic a. Generate sustainable income with
Stratejik berkelanjutan dengan risiko yang Risk manageable risk.
terjaga.
b. Memelihara kecukupan permodalan b. Maintaining capital adequacy that
berada di atas ketentuan minimum is above the minimum regulatory
regulator dan memenuhi kebutuhan requirements and meets needs
saat normal maupun krisis. during normal and crisis times.
c. Menjaga kinerja bisnis yang c. Maintain sustainable business
berkelanjutan dengan risiko yang performance with controlled risks.
terjaga.
d. Menjaga Tingkat Kesehatan Bank d. Maintaining the Bank's Health
minimal pada predikat Sehat. Level at a minimum of the Healthy
predicate.
Risiko Meminimalisir secara berkelanjutan Compliance Minimising on an ongoing basis fines
Kepatuhan denda dari Regulator sehingga Risk from Regulators so that they decrease
menurun dari waktu ke waktu. over time.
Risiko a. Menjaga rating BNI tetap Reputation a. Maintaining BNI's investment
Reputasi investment grade. Risk grade rating.
b. Meningkatkan kepercayaan dan b. Increase trust and positive
persepsi positif melalui Customer perceptions through Customer
Journey untuk mendukung Journey to support business
pertumbuhan bisnis. growth.
Agar penerapan manajemen risiko dapat berjalan Risk Governance is formed to enforce the
secara efektif, BNI menyusun Risk Governance effectiveness of risk management implementation,
sebagai bagian dari sistem Tata Kelola and as a part of Corporate Governance system,
Perusahaan (Corporate Governance) yang fokus which focuses on structure, process and approach
pada struktur, proses dan pendekatan pengelolaan to risk management in achieving the business
risiko dalam upaya pencapaian tujuan bisnis. goals.
Inisiatif dan langkah-langkah penyempurnaan telah Initiatives and corrective actions have been taken
dilakukan untuk meletakkan landasan yang kuat to build a solid foundation for BNI’s risk
dalam manajemen risiko di BNI yang mencakup management, covering aspect of organization,
aspek-aspek organisasi, strategi, sistem informasi strategies, information system and operations, and
dan operasi, serta pengembangan sumber daya human capital. BNI has taken some anticipatory
manusia. BNI juga telah melakukan langkah- actions related to humanity and personal aspects
langkah antisipatif yang menyentuh aspek humanis of each individual of BNI by implementing risk
dan personal setiap individu BNI, yaitu dengan culture enhancement to build a strong risk culture
membangun budaya risiko yang kuat yang that is part of the BNI’s company culture. BNI
merupakan bagian dari budaya perusahaan BNI. constantly strives to improve employee’s risk
BNI terus berupaya untuk meningkatkan budaya culture in order to create a strong risk culture.
risiko segenap insan BNI agar tercipta budaya
risiko yang kuat.
Terkait dengan produk atau aktivitas baru yang Related to new product or activity, a
akan diterbitkan, penilaian yang komprehensif comprehensive assessment for each of inherent
dilakukan terhadap risiko yang melekat pada risk in those new product or activity is done to
produk atau aktivitas baru untuk memastikan ensure the potential risk that may occur is
bahwa potensi risiko yang mungkin timbul telah mitigated.
dimitigasi dengan baik.
Pengelolaan risiko kredit, risiko likuiditas, risiko The management of BNI’s credit, liquidity, market
pasar dan operasional BNI sebagaimana diuraikan and operational risks, as described in Notes 48 to
pada Catatan 48 sampai dengan Catatan 51 51 are consistent with Regulator’s definition
adalah sesuai dengan definisi dari Regulator (tidak (unaudited).
diaudit).
Halaman - 244 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1455
Page 855
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
48. RISIKO KREDIT 48. CREDIT RISK
Pengelolaan kredit Bank diarahkan untuk The Bank’s loan management is aimed to support
melakukan ekspansi kredit dan mengelola kualitas the loan expansion and to manage the quality of
setiap kredit sejak saat diberikan sampai dengan each loan from the time the loan was granted until
dilunasi oleh debitur dan untuk mencegah kredit the loan is fully repaid by the debtors and to
tersebut menjadi kredit bermasalah (Non- prevent the loan becoming a Non-Performing Loan
Performing Loan/NPL). Pengelolaan kredit yang (NPL). Effective loan management is intended to
efektif dapat meminimalkan kerugian dan minimise the risk of losses and optimise the use of
mengoptimalkan penggunaan modal yang capital allocated for credit risk.
dialokasikan untuk risiko kredit.
Pengelolaan risiko kredit BNI selain bertujuan The purpose of BNI’s credit risk management other
untuk memenuhi persyaratan yang ditetapkan oleh than to comply with Regulatory requirement is to
Regulator, juga untuk meminimalkan kemungkinan minimise the possible losses resulting from the
kerugian yang timbul akibat debitur gagal debtors’ failure to pay credit facility and other
memenuhi kewajibannya atas fasilitas kredit yang financial contracts at the minimum level, both on
diberikan dan kontrak keuangan lainnya, baik pada the individual and loan portfolio level.
tingkat individu debitur maupun portofolio kredit
secara keseluruhan.
BNI telah memiliki kebijakan dan prosedur BNI already has loan policies and procedures for
perkreditan serta kebijakan manajemen risiko kredit credit and credit risk management that was
yang diputuskan melalui forum Komite Kebijakan decided in the Credit Policy Committee (KKP),
Perkreditan (KKP), Komite Prosedur Perkreditan Credit Procedures Committee (KPP), Risks
(KPP), Komite Manajemen Risiko dan Anti Fraud Management and Anti Fraud Committee sub
sub Komite Manajemen Risiko (KRA-RMC) yang division of Risk Management (KRA-RMC)
beranggotakan Direksi dan beberapa anggota consisting of Board of Directors and several
manajemen senior serta Rapat Direksi (Radisi) members of senior management and also Board of
serta disetujui oleh Dewan Komisaris. Kebijakan Directors meetings and approved by Board of
Perkreditan Bank disetujui oleh Dewan Komisaris Commissioner. Bank Credit Policies is approved by
dan ditinjau paling lama setiap 3 (tiga) tahun sekali. Board of Commissioner and reviewed at least once
Selanjutnya kebijakan dan prosedur tersebut in 3 (three) years. These policies and procedures
dituangkan dalam Pedoman Perusahaan (PP) are written in the Credit Company Guidelines (PP)
Perkreditan dan Pedoman Perusahaan Manajemen and Credit Risk Management Company Guidelines.
Risiko Kredit.
Pedoman Perusahaan (PP) Perkreditan These Credit Company Guidelines (PP) provide
memberikan pedoman secara lengkap dan complete and detailed guidance on loan
terperinci atas kegiatan manajemen kredit dari saat management activities from loan proposal, analysis
pengajuan kredit, proses analisis, persetujuan, process, approval, monitoring, documentation,
pemantauan, pendokumentasian, pengendalian, controls, restructuring and the settlements of non-
penyelamatan/restrukturisasi dan penyelesaian performing loans, so that credit quality can be
kredit bermasalah, sehingga kualitas kredit dapat maintained by taking into account the business
terjaga dengan tetap memperhatikan target bisnis targets set (unaudited).
yang ditetapkan (tidak diaudit).
Dalam rangka mendukung proses pemberian kredit To support a prudent loan granting process, BNI
yang lebih hati-hati, BNI melakukan penelaahan conducts periodic reviews and enhances its loan
dan penyempurnaan kebijakan perkreditan dan and credit risk management policies in line with
kebijakan manajemen risiko kredit secara periodik current business developments.
sesuai dengan perkembangan bisnis terkini.
Halaman - 245 - Page
1456 Transforming the Future, Empowering Indonesia
Page 856
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
48. RISIKO KREDIT (lanjutan) 48. CREDIT RISK (continued)
Pengelolaan risiko kredit diterapkan pada tingkat Credit risk management is implemented both at the
individu dan tingkat portofolio. Pada tingkat individu individual and portfolio level. At the individual level,
pinjaman untuk kredit produktif, setiap usulan for productive loans, each loan granting proposal is
pemberian kredit dilakukan melalui proses analisis made through a process of analysis by the
kredit oleh Unit Bisnis dan ditinjau oleh unit risiko Business Unit and reviewed by the credit risk unit.
kredit. Mekanisme proses persetujuan kredit The credit approval process mechanism is through
dilakukan melalui rapat Komite Kredit. Komite a Credit Committee meeting. The Credit Committee
Kredit merupakan lembaga pemutus kredit constitutes the decision maker for credit approval,
yang beranggotakan pemutus dari Unit Bisnis which consists of representatives from Business
dan Unit Risiko Bisnis, dengan demikian proses Units and the Credit Risk Unit, so that the loan
pemberian kredit menjadi lebih komprehensif dan granting process becomes more comprehensive
hati-hati. and prudent.
Untuk mempercepat proses ekspansi bisnis To accelerate the process of business expansion in
segmen kecil, fungsi pemasaran dan proses small segment, the marketing and credit analysis
analisa kredit dilakukan oleh Relationship Manager process function is performed by the Relationship
yang berada di bawah Unit Bisnis yaitu dengan Manager under the Business Unit by conducting
melakukan analisa bisnis dan analisa risiko serta business analysis and risk analysis as well as
memberikan mitigasi risiko yang diperlukan providing risk mitigation against the proposed
terhadap calon debitur yang diusulkan. debtor candidates.
Adapun untuk segmen menengah dan korporasi As for the middle and corporate segment these are
dilakukan oleh Relationship Manager dan Business performed by Relationship Managers and Business
Analyst yang berada di Unit Bisnis dengan tugas Analyst who are in the Business Unit and have the
memproses usulan dari calon debitur, sementara task of processing the proposals from prospective
analisis dan review risiko calon debitur di segmen debtors, while the analysis and risk review of
Korporasi dan Menengah dilakukan oleh fungsi prospective debtors in the Corporate and Middle
Credit Risk Manager yang berada di bawah Unit segment are performed by Credit Risk Manager
Risiko. who is under the Risk Unit.
Penerapan four eyes principles dalam proses The application of four eyes principles in the
perkreditan di BNI diimplementasikan dalam proses lending process at BNI is implemented in the credit
persetujuan kredit yang dilakukan melalui Komite approval process through Credit Committees, that
Kredit, yaitu forum bersama pejabat pemutus kredit is a forum of credit decision makers who have the
yang mempunyai wewenang memutus kredit yang authority to approve the credit in accordance with
diusulkan sesuai dengan limit yang ditetapkan. the specified limit. The members of the Credit
Anggota Komite Kredit terdiri dari pejabat unit Committee consist of business unit officers and
bisnis dan unit risiko bisnis. Dengan demikian business risk unit officers. Thus the process of
proses pemberian kredit menjadi lebih granting credit becomes more comprehensive and
komprehensif dan hati-hati. prudent.
Unit bisnis dan unit risiko bisnis berperan sebagai Business units and business risk units act as first
first line of defense (risk owner) yang bertugas line of defense (risk owner) in charge of managing
mengelola dan mengendalikan risiko kredit pada and controlling credit risk in daily operations of the
kegiatan operasional harian unit tersebut. unit.
Proses analisis dan persetujuan kredit dilakukan Loan analysis and approval process is conducted
melalui serangkaian proses penilaian tingkat risiko through several assessment processes of the
kredit calon debitur, yang diantaranya dengan applicant’s credit risks, i.e. through internal rating
menggunakan internal rating system (untuk kredit system (for productive loans) and credit scoring on
produktif) dan credit scoring pada decision engine the iDEAS decision engine which has been
iDEAS yang telah terintegrasi dengan Loan integrated with Loan Origination System (for
Origination System (untuk kredit konsumtif dan consumer loans and productive retail loans up to
kredit produktif segmen ritel sampai dengan Rp5 IDR5 billion), followed by the related risk mitigation
miliar), sekaligus juga strategi mitigasi risikonya. strategy. The results of the credit analysis and risk
Hasil proses analisis dan penilaian tingkat risiko assessment process will be forwarded to the Credit
kredit kemudian diajukan kepada Komite Kredit Committee for approval.
untuk mendapatkan persetujuan.
Halaman - 246 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1457
Page 857
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
48. RISIKO KREDIT (lanjutan) 48. CREDIT RISK (continued)
Kredit yang bermasalah dikelola oleh Divisi Non-performing loan is managed by Corporate
Corporate Remedial & Recovery untuk segmen Remedial & Recovery Division for corporate
Korporasi, Divisi Enterprise & Commercial segment, Enterprise & Commercial Remedial &
Remedial & Recovery untuk segmen Enterprise, Recovery Division for Enterprise, Commercial &
Komersial dan Ritel produktif serta Divisi Retail productive Retail and Retail Collection & Recovery
Collection & Recovery untuk segmen Konsumer Division for Consumer and Program segment, to
dan Program, agar penyelamatan/penyelesaian ensure better credit recovery and settlement, and
kredit dapat dilakukan secara lebih baik dan to enable the Business Unit to focus on the
memampukan Unit Usaha untuk dapat fokus pada management of performing debtors and loan
pengelolaan debitur lancar dan melakukan expansion.
ekspansi kredit.
Untuk menjaga agar portofolio Bank tidak To prevent the Bank portfolio from being
terkonsentrasi pada debitur dan sektor ekonomi concentrated to certain debtors and economic
tertentu, maka telah ditetapkan pembatasan kredit sectors, credit restrictions have been set according
sesuai risk appetite, sedangkan untuk to the risk appetite, while to anticipate exceeding
mengantisipasi pelampauan BMPK BNI telah the Legal Lending Limit, BNI has set limits on the
menetapkan limit BMPK yang disebut house limit Maximum Limit of Credit License called House
dengan batas yang lebih prudent dibandingkan limit Limit with a more prudent limit than the limit of
BMPK sesuai ketentuan regulator. Maximum Credit Granting in accordance with the
provisions of the regulator.
Untuk mengatur komposisi portofolio pinjaman BNI, To manage the composition of BNI loan portfolio,
setiap tahun sekali ditetapkan batas maksimum the loan exposure limit is determined annually to
pinjaman (Loan Exposure Limit) yang bertujuan diversify loan portfolio among different industry
untuk mendiversifikasi portofolio pinjaman sectors and industry sub sector in order to optimise
berdasarkan sektor industri dan sub sektor industri return regarding risk in each sector and to reduce
untuk mengoptimalkan pendapatan dengan concentration risk. In the determination of optimal
mempertimbangkan risiko di masing-masing sektor concentration in industry sectors, the Bank has
industri serta mengurangi risiko konsentrasi. Dalam developed a method of Credit Portfolio
penentuan konsentrasi tiap sektor industri yang Optimisation (CPO) by calculating the correlation of
optimal, Bank mengembangkan metode Credit risk return from each industry sectors. Furthermore,
Portfolio Optimisation (CPO) dengan the Bank monitors the status of the space available
memperhitungkan korelasi risk-return dari tiap based on Loan Exposure Limit (LEL) periodically.
sektor industri. Selanjutnya Bank memonitor status
kelonggaran ekspansi pinjaman (space available)
secara periodik berdasarkan Loan Exposure Limit
(LEL).
Pengembangan manajemen risiko kredit dilakukan The development of credit risk management is
secara bertahap sesuai dengan kerangka kerja conducted in stages, and in line with the framework
yang ditetapkan Otoritas Jasa Keuangan. Sejak set by Financial Service Authority. As of 1 January
1 Januari 2023, BNI telah mengimplementasikan 2023, BNI has implemented the calculation of
perhitungan ATMR Risiko Kredit dengan Credit Risk Weighted Assets using the standard
pendekatan Standar sesuai SEOJK approach according to SEOJK
No.24/SEOJK.03/2021 tentang Perhitungan Aset No.24/SEOJK.03/2021 concerning Calculation of
Tertimbang Menurut Risiko Untuk Risiko Kredit Risk Weighted Assets for Credit Risk Using a
Dengan Menggunakan Pendekatan Standar Bagi Standard Approach for Commercial Banks
Bank Umum (tidak diaudit). (unaudited).
Sebagai bagian dari pengukuran risiko kredit dan As part of the measurement of credit risk and to
untuk mengantisipasi terjadinya perubahan faktor anticipate the occurrence of macro-factors changes
makro yang berpengaruh pada Bank, BNI secara affecting the Bank, BNI periodically performs stress
berkala melakukan stress testing risiko kredit untuk testing of credit risk to assess changes in loan
menilai perubahan portofolio kredit dan portfolio and its impact to the Bank and the Bank’s
pengaruhnya bagi Bank serta kemampuan Bank ability to face such condition.
menghadapi kondisi tersebut.
Halaman - 247 - Page
1458 Transforming the Future, Empowering Indonesia
Page 858
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
48. RISIKO KREDIT (lanjutan) 48. CREDIT RISK (continued)
(i) Eksposur maksimum risiko kredit. (i) Maximum exposure of the credit risk.
Eksposur risiko kredit terhadap aset-bersih Credit risk exposures relating to the assets-net
sesudah cadangan kerugian penurunan nilai of allowance for impairment losses on the
pada laporan posisi keuangan konsolidasian consolidated statement of financial position as
pada tanggal-tanggal 31 Desember 2024 dan of 31 December 2024 and 2023 are as
2023 adalah sebagai berikut: follows:
Eksposur maksimum/
Maximum exposure
Keterangan 2024 2023 Description
Giro pada Bank Indonesia 51,669,054 65,256,432 Current accounts with Bank Indonesia
Giro pada bank lain 22,074,173 35,022,762 Current accounts with other banks
Penempatan pada bank lain dan Placements with other banks
Bank Indonesia 17,075,441 43,794,166 and Bank Indonesia
Efek-efek Marketable securities
- Nilai wajar melalui laporan laba rugi 23,959,614 9,759,264 Fair value through profit or loss -
- Nilai wajar melalui penghasilan Fair value through other -
komprehensif lain 24,181,607 27,039,672 comprehensive income
- Biaya perolehan diamortisasi 387,017 361,374 Amortised cost -
Efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali 7,971,923 13,951,344 agreement to resell
Wesel ekspor dan tagihan lainnya 13,243,026 18,998,994 Bills and other receivables
Tagihan akseptasi 15,925,521 17,091,194 Acceptance receivables
Pinjaman yang diberikan 737,187,258 647,926,638 Loans
Obligasi Pemerintah Government Bonds
- Nilai wajar melalui laba rugi 3,957,073 4,187,772 Fair value through profit or loss -
- Nilai wajar melalui penghasilan Fair value through other -
komprehensif lain 90,900,188 86,547,352 comprehensive income
- Biaya perolehan diamortisasi 37,207,067 36,361,761 Amortised cost -
Aset lain-lain - bersih*) 9,165,837 11,044,503 Other assets - net*)
1,054,904,799 1,017,343,228
*) Aset lain-lain - bersih terdiri dari piutang bunga, piutang terkait transaksi *) Other assets - net consist of interest receivables, receivables
ATM dan kartu kredit, piutang lain-lain dan piutang nasabah - Entitas from transactions related to ATM and credit card, other
anak. receivables and receivables from customers - Subsidiary.
Eksposur risiko kredit terhadap rekening Credit risk exposures relating to consolidated
administratif konsolidasian pada tanggal- administrative accounts ítems as of
tanggal 31 Desember 2024 dan 2023 adalah 31 December 2024 and 2023 are as follows:
sebagai berikut:
Eksposur maksimum/
Maximum exposure
Keterangan 2024 2023 Description
Fasilitas kredit kepada debitur
yang belum digunakan 57,552,807 55,883,261 Unused loan facilities
Irrevocable letters of credit yang Outstanding irrevocable
masih berjalan 9,952,660 16,854,306 letters of credit
Garansi yang diterbitkan 73,450,980 66,777,131 Guarantees issued
140,956,447 139,514,698
Halaman - 248 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1459
Page 859
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
48. RISIKO KREDIT (lanjutan) 48. CREDIT RISK (continued)
(i) Eksposur maksimum risiko kredit (lanjutan) (i) Maximum exposure of the credit risk
(continued)
Tabel di atas menggambarkan eksposur The table above represents credit risk
maksimum atas risiko kredit bagi Grup pada exposures of the Group as of 31 December
tanggal 31 Desember 2024 dan 2023. Untuk 2024 and 2023. For assets on the
aset pada laporan posisi keuangan consolidated statement of financial position,
konsolidasian, eksposur di atas ditentukan the exposures set out above are based on net
berdasarkan nilai tercatat bersih seperti yang carrying value as reported in the consolidated
diungkapkan pada laporan posisi keuangan statement of financial position.
konsolidasian.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the total
masing-masing sebesar 69.88% dan 63,65% maximum credit risk exposure toward asset in
adalah jumlah eksposur risiko kredit the consolidated statement of financial position
maksimum terhadap aset pada laporan posisi from loans is 69.88% and 63.65%,
keuangan konsolidasian yang berasal dari respectively.
pinjaman yang diberikan.
Manajemen yakin akan kemampuan Bank Management is confident in its ability to control
untuk mengendalikan dan memelihara and sustain exposure of credit risk to the Bank
eksposur risiko kredit yang berasal dari kredit resulting from its loans based on the following:
yang diberikan, berdasarkan hal-hal sebagai
berikut:
• Proses peningkatan pengelolaan kredit • The process of improving credit
secara berkelanjutan melalui management in a sustainable manner by
penyempurnaan end to end credit improving end to end credit process,
process, pengembangan produk product development credit organization
penyempurnaan organisasi perkreditan, improvement, credit capability
peningkatan kemampuan SDM di bidang improvement of human resources and
perkreditan dan pengembangan development of technology based for
perangkat kredit berbasis teknologi. credit application.
• BNI telah memiliki pedoman tertulis • BNI has documented credit policies and
mengenai kebijakan dan proses kredit manual procedures that cover all aspects
yang mencakup seluruh aspek pemberian of the Bank’s lending activities. Each loan
kredit yang dilakukan. Setiap pemberian transaction must adhere to the
kredit harus senantiasa mengacu pada requirements of the Bank’s policy.
kebijakan tersebut.
• BNI telah menetapkan risk appetite dan • BNI has set risk appetite and risk
risk tolerance yang selaras dengan tolerance in accordance with the Bank’s
sasaran strategis Bank, yang digunakan strategic objectives, which are used as a
sebagai acuan tingkat risiko yang akan reference level of risk to be taken by the
diambil Bank dalam pencapaian sasaran Bank in achieving business goals.
bisnis.
• BNI telah melakukan stress test risiko • BNI has performed stress test on credit
kredit untuk menilai kemampuan Bank risk to assess the ability of the Bank to
bertahan dalam kondisi tidak normal serta stay in the abnormal condition and as an
sebagai alat untuk pengambilan instrument for decision making for the
keputusan Bank. Bank.
• BNI telah memiliki sistem deteksi dini • BNI has an early problem detection
permasalahan melalui ”early warning system through “early warning system”
system” dan pemantauan yang disiplin. and disciplined monitoring.
• Seluruh kredit diberikan dengan agunan • All loans are secured by collaterals,
kecuali untuk jenis kredit tertentu seperti except for certain loans such as credit
kartu kredit, personal loans dan fasilitas cards, personal loans and interbank loans.
antar bank.
Halaman - 249 - Page
1460 Transforming the Future, Empowering Indonesia
Page 860
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
48. RISIKO KREDIT (lanjutan) 48. CREDIT RISK (continued)
(ii) Analisa eksposur maksimum terhadap risiko (ii) Analysis of maximum exposure to credit risk
kredit setelah memperhitungkan dampak after taking into account the impact of
agunan dan mitigasi risiko kredit lainnya collateral and other credit risk mitigation
BNI menentukan struktur kredit termasuk BNI sets loan structure for every debtor
penentuan covenant yang tepat sesuai through appropriate covenants that aligns with
kebutuhan dan kondisi debitur, sehingga kredit debtor needs and condition. This is to ensure
yang diberikan benar-benar efektif dan the debtor uses the loan according to its
menguntungkan bagi debitur maupun Bank. original purpose so that the Bank and the
Jenis agunan yang yang dimiliki oleh Bank debtor’s interests are fulfilled. Collateral types
adalah kas, deposito, agunan yang diikat held by the Bank are cash, deposits, registered
dengan hipotik dan hak tanggungan, garansi/ mortgages, guarantees and other registered
penjaminan pihak ketiga (termasuk penjaminan securities over assets. Estimates of fair value
kredit oleh perusahaan asuransi) serta jaminan of collaterals held by the Bank is based on the
dalam bentuk aset lainnya. Perkiraan nilai value of collaterals assessed internally or
wajar dari agunan yang digunakan oleh Bank externally by the independent appraisers.
didasarkan pada nilai agunan yang dinilai oleh
penilai internal maupun eksternal.
Ketentuan coverage atau kecukupan agunan The collateral coverage criteria for each
untuk tiap segmen ditentukan sebagai berikut: segment is divided as follows: (unaudited)
(tidak diaudit)
Jumlah Coverage Minimal /
Segmen/Segment Jenis Agunan/Collateral
Minimum Coverage Amount
Aset tetap/Fixed Asset
Kas/Cash
Standby letter of credit (“SBLC”)
Korporasi/ Tanah dan Bangunan/Land and Building 100% dari limit kredit/from credit
Wholesale Piutang/Receivable limit
Kendaraan/Vehicle
Agunan lain yang diterima oleh Bank/Other
collaterals held by the Bank
Aset tetap/Fixed Asset
Kas/Cash
SBLC
Menengah/ Tanah dan Bangunan/Land and Building 125% dari limit kredit/from credit
Middle Piutang/Receivable limit
Kendaraan/Vehicle
Agunan lain yang diterima oleh Bank/Other
collaterals held by the Bank
Aset tetap/Fixed Asset
110% dari limit kredit/from credit
Kecil/Retail Kas/Cash
limit
SBLC
Nilai tercatat dari aset keuangan bank selain The carrying amounts of financial assets other
kredit yang diberikan dan efek-efek yang dibeli than bank loans and securities purchased
dengan janji dijual kembali pada umumnya under agreements to resell is generally equal
menggambarkan eksposur maksimum atas to the maximum exposure of credit risk.
risiko kredit.
Halaman - 250 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1461
Page 861
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
48. RISIKO KREDIT (lanjutan) 48. CREDIT RISK (continued)
(ii) Analisa eksposur maksimum terhadap risiko (ii) Analysis of maximum exposure to credit risk
kredit setelah memperhitungkan dampak after taking into account the impact of
agunan dan mitigasi risiko kredit lainnya collateral and other credit risk mitigation.
(lanjutan) (continued)
Tabel di bawah ini menunjukkan eksposur The table below shows the net maximum
maksimum bersih atas risiko kredit untuk efek- exposure to credit risk on securities purchased
efek yang dibeli dengan janji dijual kembali under agreements to resell on 31 December
pada tanggal-tanggal 31 Desember 2024 dan 2024 and 2023:
2023:
2024
Eksposur
maksimum/ Agunan/ Eksposur Bersih/
Maximum Collateral Net Exposure
Keterangan exposure Description
Efek-efek yang dibeli dengan janji Securities purchased under agreements
dijual kembali 7,971,923 8,226,650 (254,727) to resell
2023
Eksposur
maksimum/ Agunan/ Eksposur Neto/
Maximum Collateral Net Exposure
Keterangan exposure Description
Efek-efek yang dibeli dengan janji Securities purchased under agreements
dijual kembali 13,951,344 14,102,758 (151,414) to resell
(iii) Informasi kualitas kredit atas aset keuangan (iii) The information on the credit quality of
per tanggal 31 Desember 2024 dan 2023 financial assets as of 31 December 2024 and
sebagai berikut: 2023 are as follows:
2024
Belum jatuh tempo atau tidak mengalami penurunan nilai/ Jatuh tempo
Neither past due nor impaired dan tidak
mengalami
penurunan
nilai/ Mengalami
Past-due penurunan
Grup 1/ Grup 2/ Grup 3/ Grup 4/ Grup 5/ but not nilai/
Group 1 Group 2 Group 3 Group 4 Group 5 impaired Impaired Total
Giro pada Current accounts with
Bank Indonesia - 51,669,054 - - - - - 51,669,054 Bank Indonesia
Current accounts with
Giro pada bank lain - 22,074,186 - - - - - 22,074,186 other banks
Penempatan pada Placements with
bank lain dan other banks and
Bank Indonesia 3,439,474 13,636,161 - - - - - 17,075,635 Bank Indonesia
Efek-efek 23,030,204 25,187,153 - - - - 316,989 48,534,346 Marketable securities
Efek-efek yang dibeli Securities purchased
dengan janji under agreements
dijual kembali 7,281,260 690,663 - - - - - 7,971,923 to resell
Wesel ekspor dan Bills and other
tagihan lainnya 4,216,205 9,079,649 - - - - - 13,295,854 receivables
Tagihan akseptasi 147,257 10,682,441 3,815,368 - 1,321,400 52,304 - 16,018,770 Acceptance receivables
Pinjaman yang diberikan Loans
Modal kerja 24,151,410 313,967,462 9,949,258 135,707 23,209,245 18,612,263 9,745,230 399,770,575 Working capital
Investasi 6,695,321 108,089,121 4,522,200 30,826 6,926,294 2,764,903 2,594,234 131,622,899 Investment
Konsumen 15,313,455 110,549,579 9,333,575 668,108 2,467,561 3,261,194 2,866,799 144,460,271 Consumer
Sindikasi 811,737 89,539,671 136,379 - 1,700,791 4,912,686 19,846 97,121,110 Syndicated
Karyawan 7,840 2,726,811 105,998 10,944 1,091 14,892 26,695 2,894,271 Employee
Program Pemerintah - 2,652 - - - - - 2,652 Government programs
Obligasi Pemerintah 7,948,761 124,122,808 - - - - - 132,071,569 Government Bonds
Aset lain-lain – bersih*) - 9,165,837 - - - - - 9,165,837 Other assets – net*)
Total 93,042,924 891,183,248 27,862,778 845,585 35,626,382 29,618,242 15,569,793 1,093,748,952 Total
Cadangan kerugian Allowance for
penurunan nilai (38,834,065) impairment losses
Bersih 1,054,914,887 Net
*) Aset lain-lain - bersih terdiri dari piutang bunga, piutang terkait transaksi ATM, *) Other assets – net consist of interest receivables, receivables from transactions
piutang lain-lain dan kartu kredit dan piutang nasabah - Entitas anak. related to ATM and credit card, other receivables and receivables from customers -
Subsidiary.
Halaman - 251 - Page
1462 Transforming the Future, Empowering Indonesia
Page 862
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
48. RISIKO KREDIT (lanjutan) 48. CREDIT RISK (continued)
(iii) Informasi kualitas kredit atas aset keuangan (iii) The information on the credit quality of
per tanggal 31 Desember 2024 dan 2023 financial assets as of 31 December 2024 and
sebagai berikut: (lanjutan) 2023 are as follows: (continued)
2023
Belum jatuh tempo atau tidak mengalami penurunan nilai/ Jatuh tempo
Neither past due nor impaired dan tidak
mengalami
penurunan
nilai/ Mengalami
Past-due penurunan
Grup 1/ Grup 2/ Grup 3/ Grup 4/ Grup 5/ but not nilai/
Group 1 Group 2 Group 3 Group 4 Group 5 impaired Impaired Total
Giro pada Current accounts with
Bank Indonesia - 65,256,432 - - - - - 65,256,432 Bank Indonesia
Current accounts with
Giro pada bank lain - 35,022,769 - - - - - 35,022,769 other banks
Penempatan pada Placements with
bank lain dan other banks and
Bank Indonesia 40,378,216 3,416,048 - - - - - 43,794,264 Bank Indonesia
Efek-efek 9,458,882 27,706,008 - - - - 242,790 37,407,680 Marketable securities
Efek-efek yang dibeli Securities purchased
dengan janji under agreements
dijual kembali 8,770,692 5,180,652 - - - - - 13,951,344 to resell
Wesel ekspor dan Bills and other
tagihan lainnya 5,656,544 13,620,951 - - - - - 19,277,495 receivables
Tagihan akseptasi 133,917 15,598,617 251,132 - 1,585,009 - - 17,568,675 Acceptance receivables
Pinjaman yang diberikan Loans
Modal kerja 18,408,118 270,735,291 7,445,718 67,725 26,475,606 21,084,484 8,669,019 352,885,961 Working capital
Investasi 5,306,583 90,546,012 3,977,560 37,227 9,524,570 4,252,563 3,970,994 117,615,509 Investment
Konsumen 13,541,275 92,995,563 9,237,358 364,107 2,543,918 2,553,524 2,081,269 123,317,014 Consumer
Sindikasi 1,842,840 85,184,057 2,855,292 - 1,702,494 5,995,634 19,846 97,600,163 Syndicated
Karyawan 3,380 3,364,755 150,610 4,973 2,046 14,555 94,423 3,634,742 Employee
Program Pemerintah - 31,380 - - - - - 31,380 Government programs
Obligasi Pemerintah 9,572,999 117,527,370 - - - - - 127,100,369 Government Bonds
Aset lain-lain – bersih*) - 11,701,003 - - - - - 11,701,003 Other assets – net*)
Total 113,073,446 837,886,908 23,917,670 474,032 41,833,643 33,900,760 15,078,341 1,066,164,800 Total
Cadangan kerugian Allowance for
penurunan nilai (48,158,663) impairment losses
Bersih 1,018,006,137 Net
*) Aset lain-lain – bersih terdiri dari piutang bunga, piutang terkait transaksi ATM dan kartu *) Other assets – net consist of interest receivables, receivables from
kredit dan piutang lain-lain. transactions related to ATM and credit card and other receivables.
Pengelompokkan kualitas kredit atas aset The credit quality classifications of financial
keuangan berdasarkan kebijakan internal Grup assets based on the Group's internal policies
adalah sebagai berikut: are as follows:
- Grup 1 : Debitur baru (kurang dari 6 bulan). - Group 1 : New customers (less than 6
months).
- Grup 2 : Nasabah lama yang tidak memiliki - Group 2 : Existing customers with no
historis pernah menunggak dalam 3 tahun history of overdue for the past 3 years.
terakhir.
- Grup 3 : Nasabah lama yang memiliki - Group 3 : Existing customers with history
historis pernah menunggak (dibawah of overdue below 90 days in the past
90 hari) dalam 3 tahun terakhir. 3 years.
- Grup 4 : Nasabah lama yang memiliki - Group 4 : Existing customers with history
historis pernah menunggak diatas 90 hari of default more than 90 days in the past
dalam 3 tahun terakhir. 3 years.
- Grup 5 : Nasabah lama yang pinjamannya - Group 5 : Existing customers with loans
pernah/telah direstrukturisasi. that was/has been restructured.
Halaman - 252 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1463
Page 863
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
48. RISIKO KREDIT (lanjutan) 48. CREDIT RISK (continued)
(iv) Analisis umur pinjaman yang jatuh tempo (iv) The aging analysis of past due but not
tetapi tidak mengalami penurunan nilai pada impaired loans as 31 December 2024 and
tanggal 31 Desember 2024 dan 2023: 2023:
2024
Kurang dari Lebih dari
30 hari/ 31 sampai 60 hari/
Less than 60 hari/ More than
30 days 31 to 60 days 60 days Total
Modal kerja 432,936 1,522,980 16,656,347 18,612,263 Working capital
Investasi 45,311 9,800 2,709,792 2,764,903 Investment
Konsumen 150,284 640,029 2,470,881 3,261,194 Consumer
Sindikasi - - 4,912,686 4,912,686 Syndicated
Karyawan 1 - 14,891 14,892 Employee
Total 628,532 2,172,809 26,764,597 29,565,938 Total
Cadangan kerugian Allowance for
penurunan nilai (234,532) (312,537) (15,886,181) (16,433,250) impairment losses
Bersih 394,000 1,860,272 10,878,416 13,132,688 Net
2023
Kurang dari Lebih dari
30 hari/ 31 sampai 60 hari/
Less than 60 hari/ More than
30 days 31 to 60 days 60 days Total
Modal kerja 754,109 505,625 19,824,750 21,084,484 Working capital
Investasi 41,080 40,932 4,170,551 4,252,563 Investment
Konsumen 35,764 546,984 1,970,776 2,553,524 Consumer
Sindikasi - - 5,995,634 5,995,634 Syndicated
Karyawan 127 4 14,424 14,555 Employee
Total 831,080 1,093,545 31,976,135 33,900,760 Total
Cadangan kerugian Allowance for
penurunan nilai (432,039) (220,420) (20,884,338) (21,536,797) impairment losses
Bersih 399,041 873,125 11,091,797 12,363,963 Net
(v) Konsentrasi risiko aset keuangan (v) Concentration of risks of consolidated financial
konsolidasian dengan eksposur risiko kredit assets with credit risk exposure
Tabel berikut menggambarkan rincian The following table provides details of the
eksposur kredit Grup pada nilai tercatat (tanpa Group’s credit exposures at their carrying
memperhitungkan agunan atau pendukung amounts (without taking into account any
kredit lainnya), yang dikategorikan collateral held or other credit support), as
berdasarkan area geografis pada tanggal- categorised by geographical region as of
tanggal 31 Desember 2024 dan 2023. Untuk 31 December 2024 and 2023. For this table,
tabel ini, Grup telah mengalokasikan eksposur the Group has allocated exposures to the
area berdasarkan wilayah geografis tempat regions based on the geographical area where
mereka beroperasi. activities are undertaken.
Halaman - 253 - Page
1464 Transforming the Future, Empowering Indonesia
Page 864
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
48. RISIKO KREDIT (lanjutan) 48. CREDIT RISK (continued)
(v) Konsentrasi risiko aset keuangan (v) Concentration of risks of consolidated financial
konsolidasian dengan eksposur risiko kredit assets with credit risk exposure (continued).
(lanjutan).
2024
Jawa & Indonesia Timur/ Lain-lain *)/
Bali Sumatera Kalimantan Sulawesi East Indonesia Others *) Total
Current accounts with
Giro pada Bank Indonesia 50,993,488 - - - - 675,566 51,669,054 Bank Indonesia
Current accounts with
Giro pada bank lain 8,763,015 5 11 5 6 13,311,144 22,074,186 other banks
Penempatan pada bank lain Placements with other banks
dan Bank Indonesia 9,526,846 - - - - 7,548,789 17,075,635 and Bank Indonesia
Efek-efek Marketable securities
Nilai wajar melalui Fair value through
laba rugi 18,495,795 - - - - 5,463,819 23,959,614 profit or loss
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehesif lain 20,955,867 - - - - 3,231,575 24,187,442 income
Biaya perolehan diamortisasi 300,000 - - - - 87,290 387,290 Amortised cost
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 6,142,073 - - - - 1,829,850 7,971,923 agreements to resell
Wesel ekspor dan tagihan
lainnya 13,240,154 18,747 35,783 1,170 - - 13,295,854 Bill and other receivables
Tagihan akseptasi 15,507,287 44,821 4,909 88,752 - 373,001 16,018,770 Acceptance receivables
Pinjaman yang diberikan 559,740,206 57,676,921 28,278,891 32,063,331 8,043,697 90,068,732 775,871,778 Loans
Obligasi pemerintah Government Bonds
Nilai wajar melalui Fair value through
laba rugi 1,507,795 - - - - 2,449,278 3,957,073 profit or loss
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain 68,548,658 - - - - 22,355,783 90,904,441 income
Biaya perolehan diamortisasi 26,615,754 - - - - 10,594,301 37,210,055 Amortised cost
Aset lain-lain - bersih**) 6,212,394 469,693 40,097 632,808 9,926 1,800,919 9,165,837 Other assets - net**)
Total 806,549,332 58,210,187 28,359,691 32,786,066 8,053,629 159,790,047 1,093,748,952 Total
Cadangan kerugian Allowance for
penurunan nilai (38,834,065) impairment losses
Neto 1,054,914,887 Net
2023
Jawa & Indonesia Timur/ Lain-lain *)/
Bali Sumatera Kalimantan Sulawesi East Indonesia Others *) Total
Current accounts with
Giro pada Bank Indonesia 64,306,677 - - - - 949,755 65,256,432 Bank Indonesia
Current accounts with
Giro pada bank lain 15,013,952 5 12 6 6 20,008,788 35,022,769 other banks
Penempatan pada bank lain Placements with other banks
dan Bank Indonesia 40,360,778 - - - - 3,433,486 43,794,264 and Bank Indonesia
Efek-efek Marketable securities
Nilai wajar melalui Fair value through
laba rugi 2,625,120 - - - - 7,134,144 9,759,264 profit or loss
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehesif lain 22,972,680 - - - - 4,071,421 27,044,101 income
Biaya perolehan diamortisasi 542,790 - - - - 61,525 604,315 Amortised cost
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 9,651,897 - - - - 4,299,447 13,951,344 agreements to resell
Wesel ekspor dan tagihan
lainnya 18,150,430 150,944 54,792 12,906 - 908,423 19,277,495 Bill and other receivables
Tagihan akseptasi 16,737,263 167,267 2,380 287,950 227 373,588 17,568,675 Acceptance receivables
Pinjaman yang diberikan 506,284,830 56,532,718 28,431,932 31,610,823 7,869,246 64,355,220 695,084,769 Loans
Obligasi pemerintah Government Bonds
Nilai wajar melalui Fair value through
laba rugi 2,086,261 - - - - 2,101,511 4,187,772 profit or loss
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain 68,781,674 - - - - 17,767,658 86,549,332 income
Biaya perolehan diamortisasi 16,335,373 - - - - 20,027,892 36,363,265 Amortised cost
Aset lain-lain - bersih**) 9,514,266 413,927 38,414 386,724 10,971 1,336,701 11,701,003 Other assets - net**)
Total 793,363,991 57,264,861 28,527,530 32,298,409 7,880,450 146,829,559 1,066,164,800 Total
Cadangan kerugian Allowance for
penurunan nilai (48,158,663) impairment losses
Neto 1,018,006,137 Net
*) Termasuk kantor cabang luar negeri dan Entitas Anak *) Includes overseas branches and Subsidiaries
**) Aset lain-lain – bersih terdiri dari piutang bunga, piutang terkait **) Other assets – net consist of interest receivables, receivables
transaksi ATM dan kartu kredit, piutang lain-lain, dan piutang nasabah from transactions related to ATM and credit card, other
- Entitas anak. receivables, and receivables from customers - Subsidiary.
Halaman - 254 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1465
Page 865
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
49. RISIKO LIKUIDITAS 49. LIQUIDITY RISK
Risiko likuiditas berhubungan dengan adanya Liquidity risk relates to the possibility that the Bank
kemungkinan Bank tidak mampu untuk memenuhi will be unable to meet short-term obligations to
kewajiban jangka pendek terhadap deposan, depositors, investors and creditors, as well as fulfill
investor dan kreditur, serta pemenuhan giro wajib Statutory Reserve Requirements due to, among
minimum (GWM) yang diantaranya disebabkan others, limited access to financing or the inability to
keterbatasan akses pendanaan atau liquidate assets at reasonable prices.
ketidakmampuan untuk melikuidasi aset yang
dimiliki dengan harga yang wajar.
Manajemen Risiko Likuiditas dilakukan oleh Divisi Liquidity Risk Management is carried out by the
Enterprise Risk Management (ERM), Divisi Enterprise Risk Management (ERM), Treasury
Treasury (TRS), dan Kantor Cabang Luar Negeri. Division (TRS), and Branch Offices of Foreign
Kebijakan dan Prosedur Risiko Likuiditas disusun Affairs. Liquidity Risk Policies and Procedures was
oleh Divisi ERM, selanjutnya dilaksanakan oleh prepared by the ERM Division, subsequently
Divisi TRS dan segenap Kantor Cabang Luar implemented by the TRS Division and all Branch
Negeri, yang diwujudkan dalam manajemen Offices of Foreign Affairs, which is manifested in
strategi likuiditas. the liquidity strategy management.
Divisi ERM juga melakukan monitoring terhadap ERM Division also monitors the implementation of
pelaksanaan manajemen likuiditas yang dilakukan the liquidity management performed by the
oleh Divisi Treasury tersebut. Treasury Division.
Divisi ERM menyusun Kebijakan Risiko Likuiditas ERM Division prepares Liquidity Risk Policy
berupa Pedoman Penerapan Manajemen Risiko Guidelines in Liquidity Risk Management
Likuiditas, yang lebih lanjut dijabarkan ke dalam Implementation Guidelines, which is further
Prosedur Manajemen Risiko Likuiditas yang berisi elaborated into the Liquidity Risk Management
panduan pelaksanaan manajemen risiko likuiditas, Procedures which contains guidelines for liquidity
antara lain berupa: risk management practices, which include:
a. Ketersediaan Alat Likuid: Kas, GWM, Secondary a. Availability Liquidity Tools: Cash, Statutory
Reserve, Early Warning Signal (EWS) Reserve Requirement, Secondary Reserve,
Likuiditas, Liquidity Contingency Plan Head Early Warning Signal (EWS) for Liquidity,
Office maupun Kantor Cabang Luar Negeri; Liquidity Contingency Plan Head Office or
Branch Office of Foreign Affairs;
b. Pengukuran Risiko Likuiditas : Rasio Likuiditas, b. Measurement of Liquidity Risk: Liquidity Ratio,
Proyeksi Arus Kas, Profil Maturitas, Rasio Cash Flow Projection, Maturity Profile, Liquidity
Kecukupan Likuiditas dan Stress testing; Adequacy Ratio and Stress testing;
c. Pemantauan Risiko Likuiditas; c. Liquidity Risk Monitoring;
d. Pengendalian Risiko Likuiditas; dan d. Liquidity Risk Management;
e. Penetapan Limit Likuiditas: Pagu Kas Bank Wide e. Determination of Liquidity Limit: Cash Ceiling
dan Wilayah (Rupiah dan Valas), Safety Level, Bank Wide and Regional Are (Rupiah and
Limit Profil Maturitas. Pembatasan Kredit Valas Valas), Safety Level, Maturity Profile Limit.
berdasarkan ketersediaan likuiditas valas. Credit in Foreign Currency Limit based on the
availability of liquidity for Foreign Currency.
Divisi ERM juga menyusun risk appetite dan risk ERM Division also prepares risk appetite and risk
tolerance Risiko Likuiditas yang selaras dengan tolerance for Liquidity Risk in accordance with the
sasaran strategis Bank, yang digunakan sebagai Bank’s strategic objectives, which are used as a
acuan tingkat risiko yang akan diambil Bank dalam reference level of risk to be taken by the Bank in
pencapaian sasaran bisnis. achieving business goals.
Dalam mengelola likuiditas, selain mengelola In managing liquidity, beside addition to managing
primary reserve (kas dan GWM), BNI menjaga dan primary reserve (cash and statutory reserve
mempertahankan secondary reserve untuk requirement), BNI keeps and maintains secondary
memastikan likuiditas berada pada level yang reserve to ensure liquidity is at a safe level. In
aman. Sebagai antisipasi pemenuhan secondary anticipation of fulfilling the ideal secondary reserve,
reserve yang ideal, BNI menjaga dan BNI preserves and maintains a tertiary reserve.
mempertahankan tertiary reserve.
Halaman - 255 - Page
1466 Transforming the Future, Empowering Indonesia
Page 866
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
49. RISIKO LIKUIDITAS (lanjutan) 49. LIQUIDITY RISK (continued)
Penetapan dan pemantauan limit, yaitu Safety The setting and monitoring of limits, i.e. Safety
Level dan Pembatasan Kredit Valas berdasarkan Level and Credit Limitation for Foreign Currency
ketersediaan Likuiditas Valas dilakukan secara based on the availability of Liquidity for Foreign
berkala oleh Divisi ERM. Sedangkan ketersediaan Currency is conducted periodically by the ERM
atas keseluruhan reserve dipantau secara harian, Division. While the availability of the whole reserve
mingguan, dan bulanan oleh Divisi TRS dan Divisi is monitored daily, weekly, and monthly by the TRS
ERM. Division and the ERM Division.
Tabel di bawah ini menunjukkan sisa jatuh tempo The table below shows the remaining contractual
kontraktual dari liabilitas keuangan berdasarkan maturities of the financial liabilities based on
undiscounted cash flows. undiscounted cash flows.
2024
Kurang dari Lebih dari
1 Bulan/ 1-3 3-6 6 - 12 12 Bulan/
Less than Bulan/ Bulan/ Bulan/ More than
1 Month Months Months Months 12 Months Total
LIABILITAS LIABILITIES
Liabilitas segera 5,514,720 - - - - 5,514,720 Obligations due immediately
Simpanan nasabah 659,303,325 79,978,318 37,378,681 30,280,627 1,583,846 808,524,797 Deposits from customers
Simpanan dari bank lain 14,395,602 1,443,612 1,262,723 1,414,936 31,591 18,548,464 Deposits from other banks
Liabilitas derivatif 1,479,185 - - - - 1,479,185 Derivative payables
Liabilitas akseptasi 532,009 2,600,816 1,015,831 72,457 8,372 4,229,485 Acceptance payables
Efek-efek yang
diterbitkan - 80,625 4,293,079 246,704 10,637,428 15,257,836 Securities issued
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali 9,689,028 49,678 136,599 186,278 6,679,566 16,741,149 agreements to repurchase
Pinjaman yang diterima 4,223,302 6,501,505 16,280,117 17,127,735 3,464,181 47,596,840 Borrowings
Efek-efek subordinasi - 358,516 - 8,406,016 19,101,144 27,865,676 Subordinated securities
Liabilitas lain-lain*) 19,641,982 - - - - 19,641,982 Other liabilities*)
Total 714,779,153 91,013,070 60,367,030 57,734,753 41,506,128 965,400,134 Total
Total aset lancar **) 105,169,035 8,036,442 3,603,644 2,649,837 117,141,416 236,600,374 Total liquid assets**)
KOMITMEN DAN COMMITMENT AND
KONTINJENSI CONTINGENCIES
Fasilitas kredit kepada
debitur yang belum
digunakan 57,552,807 - - - - 57,552,807 Unused loan facilities
Irrevocable letters of credit Outstanding irrevocable
yang masih berjalan 2,864,725 4,637,284 843,350 368,650 1,238,651 9,952,660 letters of credit
Garansi yang diterbitkan 11,336,806 8,350,111 9,944,176 19,245,410 24,574,477 73,450,980 Guarantees issued
Total 71,754,338 12,987,395 10,787,526 19,614,060 25,813,128 140,956,447 Total
2023
Kurang dari Lebih dari
1 Bulan/ 1-3 3-6 6 - 12 12 Bulan/
Less than Bulan/ Bulan/ Bulan/ More than
1 Month Months Months Months 12 Months Total
LIABILITAS LIABILITIES
Liabilitas segera 5,294,952 - - - - 5,294,952 Obligations due immediately
Simpanan nasabah 669,126,328 62,871,280 17,190,524 63,410,848 939,977 813,538,957 Deposits from customers
Simpanan dari bank lain 8,432,524 1,761,870 607,451 1,042,214 49,929 11,893,988 Deposits from other banks
Liabilitas derivatif 810,462 - - - - 810,462 Derivative payables
Liabilitas akseptasi 216,460 1,059,755 371,901 2,833,350 1,267,081 5,748,547 Acceptance payables
Efek-efek yang
diterbitkan - 80,625 97,750 34,250 5,195,500 5,408,125 Securities issued
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali - 45,959 183,241 782,482 6,457,085 7,468,767 agreements to repurchase
Pinjaman yang diterima 2,180,351 3,118,741 1,879,318 9,317,895 17,893,124 34,389,429 Borrowings
Efek-efek subordinasi - 342,968 342,968 685,936 18,272,775 19,644,647 Subordinated securities
Liabilitas lain-lain*) 18,512,179 - - - - 18,512,179 Other liabilities*)
Total 704,573,256 69,281,198 20,673,153 78,106,975 50,075,471 922,710,053 Total
Total aset lancar **) 133,755,042 23,078,513 1,509,876 7,770,428 116,267,177 282,381,036 Total liquid assets**)
*) Liabilitas lain-lain terdiri dari utang ke pemegang polis, setoran jaminan, *) Other liabilities consist of obligation to policyholders, guarantee deposits,
rekening dalam penyelesaian, utang reasuransi dan komisi, serta utang unsettled account, reinsurance payable and commission, and payable to
nasabah - Entitas Anak. customer - Subsidiary.
**) Aset lancar terdiri dari kas, giro pada Bank Indonesia, giro pada bank lain, **) Liquid assets consist of cash, current accounts with Bank Indonesia, current
penempatan pada bank lain dan Bank Indonesia dan Obligasi Pemerintah accounts with other banks, placement with other banks and Bank Indonesia
and Government Bonds.
Halaman - 256 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1467
Page 867
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
49. RISIKO LIKUIDITAS (lanjutan) 49. LIQUIDITY RISK (continued)
2023
Kurang dari Lebih dari
1 Bulan/ 1-3 3-6 6 - 12 12 Bulan/
Less than Bulan/ Bulan/ Bulan/ More than
1 Month Months Months Months 12 Months Total
KOMITMEN DAN COMMITMENT AND
KONTINJENSI CONTINGENCIES
Fasilitas kredit kepada
debitur yang belum
digunakan 55,883,261 - - - - 55,883,261 Unused loan facilities
Irrevocable letters of credit Outstanding irrevocable
yang masih berjalan 6,278,916 7,131,859 1,850,556 930,774 662,201 16,854,306 letters of credit
Garansi yang diterbitkan 10,774,762 6,876,173 5,998,340 15,338,665 27,789,191 66,777,131 Guarantees issued
Total 72,936,939 14,008,032 7,848,896 16,269,439 28,451,392 139,514,698 Total
Dalam rangka meningkatkan ketahanan likuiditas, In order to increase liquidity resilience, BNI
BNI menerapkan perhitungan rasio kecukupan implements Liquidity Coverage Ratio (LCR) and
likuiditas yaitu Liquidity Coverage Ratio (LCR) dan Net Stable Funding Ratio (NSFR) calculations and
Net Stable Funding Ratio (NSFR) dan mengelola manages requirement of the Liquidity Adequacy
rasio Kecukupan Likuiditas tersebut sesuai Ratio subject to regulators, either individually
ketentuan regulator, baik secara individu (Entitas (Parent Entity) or consolidated with Subsidiaries
Induk) maupun konsolidasi dengan Entitas Anak (unaudited).
(tidak diaudit).
LCR bertujuan untuk meningkatkan ketahanan LCR aims to improve the Bank’s short-term liquidity
likuiditas jangka pendek dengan memelihara High resilience by maintaining High Quality Liquid
Quality Liquid Assets (HQLA) yang memadai untuk Assets (HQLA) to meet liquidity needs over the
memenuhi kebutuhan likuiditas BNI selama periode next 30 days under stress conditions, while NSFR
30 hari ke depan dalam kondisi stress, sedangkan aims to reduce liquidity risk related to longer term
NSFR bertujuan untuk mengurangi risiko likuiditas funding sources requiring BNI to fund activities with
terkait sumber pendanaan untuk jangka waktu sufficient stable funding sources in order to mitigate
yang lebih panjang dengan mensyaratkan BNI future financial hardship risks.
mendanai aktivitas dengan sumber dana stabil
yang memadai dalam rangka memitigasi risiko
kesulitan pendanaan pada masa depan.
Laporan rasio Kecukupan Likuiditas BNI tersebut BNI Liquidity Adequacy Ratio are reported monthly
dilaporkan secara bulanan dan triwulanan kepada and quarterly to the Otoritas Jasa Keuangan (OJK)
Otoritas Jasa Keuangan (OJK) (tidak diaudit). (unaudited).
50. RISIKO PASAR 50. MARKET RISK
Risiko pasar adalah risiko kerugian yang timbul Market risk is the risk of loss due to the adverse
akibat perubahan faktor pasar yang tidak sesuai volatility of market price movements against BNI’s
dengan posisi yang diambil oleh BNI baik pada financial assets and liabilities (on balance sheet)
posisi aset dan liabilitas keuangan dan rekening including administrative accounts (off balance
administratif. Risiko Pasar melekat pada hampir sheet). Market risk is embedded in the Bank’s
seluruh aktivitas Bank, baik trading book maupun business activities, both in trading and banking
banking book yang mencakup Risiko Suku Bunga books, which cover Interest Rate risks and Foreign
dan Risiko Nilai Tukar. Exchange risks.
Pengelolaan Risiko Pasar BNI dilakukan melalui Market Risk Management is done through
koordinasi beberapa Divisi terkait, yaitu Divisi coordination with BNI’s several related divisions
Enterprise Risk Management (Divisi ERM) yang such as: Enterprise Risk Management Division
bertanggung jawab kepada Direktur Risk (ERM) which report to the Director of Risk
Management (Dir. RMT), Policy Governance (Divisi Management (Dir.RMT), Policy Governance
PGV) yang bertanggung jawab kepada Direktur Division (PGV) which report to the Director of
Human Capital & Compliance (Dir. HCC), Divisi Direktur Human Capital & Compliance (Dir. HCC),
Treasury (Divisi TRS) dan Kantor Cabang Luar and Treasury Division (TRS) as well as Overseas
Negeri dalam pengawasan Divisi Internasional branches supervised by the International &
International & Financial Institution (Divisi INT) Financial Institutions Division (INT) which report to
yang bertanggung jawab kepada Direktur the Director of Wholesale & International Banking
Wholesale & International Banking (Dir. WHI). (Dir. WHI). The Market Risk Management is also
Dalam mengelola Risiko Pasar, Direksi didukung supported by Risk Management Committee (RMC)
oleh Risk Management Committee (RMC) dan and Assets and Liabilities Committee (ALCO) and
Komite Aset dan Liabilitas (ALCO) serta dalam supervised by the Board of Commissioners through
pengawasannya didukung oleh Komisaris melalui the Risk Monitoring Committee.
Komite Pemantau Risiko.
Halaman - 257 - Page
1468 Transforming the Future, Empowering Indonesia
Page 868
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
50. RISIKO PASAR (lanjutan) 50. MARKET RISK (continued)
BNI telah memiliki Aplikasi Manajemen Risiko BNI has Market Risk Tools to support the
Pasar untuk mendukung proses pengelolaan Risiko implementation of the Market Risk Process. The
Pasar. Pengukuran potensi risiko pasar untuk measurement of potential market risk, for internal
pengendalian internal BNI dilakukan secara harian control purposes, is conducted on a daily basis
menggunakan Model Internal - Value at Risk (VaR) using an Internal Model - Value at Risk (VaR)
Methodology, sedangkan pengukuran risiko pasar Methodology. On the other hand, the market risk
dalam rangka perhitungan Kewajiban Penyediaan measurement for Capital Adequacy Ratio
Modal Minimum dilakukan secara bulanan purposes, is conducted on a monthly basis using
menggunakan Metode Standar. BNI juga the Standard Method. BNI also conducts on a
melakukan pengukuran risiko suku bunga pada quarterly basis the measurement of interest rate
banking -(IRRBB) secara triwulanan menggunakan risk on banking book-(IRRBB) using net interest
Pendapatan bunga bersih (NII) dan pendekatan income perspective (NII) and economic value of
nilai ekonomis dari ekuitas (EVE) serta pengukuran equity perspective (EVE) and the measurement for
Risiko Nilai Tukar pada banking book melalui foreign exchange risk on banking book by
perhitungan Posisi Devisa Neto (PDN) secara calculating the Net Open Position (NOP) both daily
harian dan bulanan sesuai ketentuan Regulator and monthly in accordance with the Regulator’s
(tidak diaudit). regulation (unaudited).
Sehubungan dengan penggunaan Model Internal In line with the use of the Internal Model (VaR) in
(VaR) dalam pengukuran Risiko Pasar, BNI telah measuring market risk, BNI conducts Back Testing
melakukan proses validasi melalui Back Testing periodically to assess the accuracy of the VaR
secara periodik untuk menilai akurasi pengukuran methodologies used. Stress Testing has also been
VaR yang digunakan. Selain itu, BNI telah conducted for the financial instruments that are
melakukan proses Stress Testing terhadap exposed to foreign exchange risk and interest rate
instrumen keuangan yang terekspos risiko nilai risk (limited to bond positions) in order to assess
tukar dan risiko suku bunga (portofolio obligasi) the Bank’s resilience in encountering extreme
untuk menilai ketahanan Bank dalam menghadapi change of risk factors in abnormal market
perubahan faktor pasar yang ekstrim pada saat conditions. Stress Testing is done every 6 (six)
kondisi pasar abnormal. Stress Testing dilakukan months or in case there is an abnormal condition
setiap 6 (enam) bulan sekali atau periode yang whichever is earlier.
lebih pendek jika terjadi kondisi abnormal.
Limit Risiko Pasar BNI sebagai bagian dari proses BNI Market Risk limit as a part of the risk
pengendalian Risiko Pasar ditetapkan dan dikaji controlling process is set and reviewed periodically
ulang secara periodik oleh Divisi ERM dan Divisi by ERM and PGV which are independent from risk
PGV yang independen terhadap risk taking units taking units (TRS and overseas branches). The
(Divisi TRS dan kantor cabang luar negeri). Limit- Market Risk limits are as follows:
limit Risiko Pasar adalah sebagai berikut:
a. Limit Risiko Pasar pada trading book: a. Market Risk limits on trading book:
(i) Limit Value at Risk (VaR) dan limit Stressed (i) Value at Risk (VaR) limit and Stressed
Value at Risk (SVaR) Value at Risk (SVaR) limit
(ii) Limit nominal transaksi (ii) Transaction nominal limit
(iii) Limit nominal open position (iii) Open position limit
(iv) Limit Budget Loss (iv) Budget Loss limit
(v) Limit Early Warning Signal Forex (v) Early Warning Signal Limit for Forex
(vi) Limit Early Warning Signal Surat Berharga (vi) Early Warning Signal Limit for Securities
(vii) Limit Off Market Price (vii) Off Market Price Limit
(viii) Limit Kewajaran Kuotasi Jibor (viii) Fairness Limit for Jibor Quotations
b. Limit Risiko Pasar pada banking book: b. Market Risk limits on banking book:
(i) Limit IRRBB (EVE dan NII) (i) IRRBB Limit (EVE and NII)
(ii) Limit Posisi Devisa Neto internal BNI. (ii) Internal BNI Net Open Position Limit.
Halaman - 258 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1469
Page 869
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
50. RISIKO PASAR (lanjutan) 50. MARKET RISK (continued)
Divisi ERM juga menyusun risk appetite dan risk ERM Division also prepares risk appetite and risk
tolerance Risiko Pasar yang selaras dengan tolerance for Market Risk in accordance with the
sasaran strategis Bank, yang digunakan sebagai Bank’s strategic objectives, which are used as a
acuan tingkat risiko yang akan diambil Bank dalam reference level of risk to be taken by the Bank in
pencapaian sasaran bisnis. achieving business goals.
Pemantauan Risiko Pasar dilakukan melalui Market Risk monitoring is conducted through
laporan yang memberikan informasi mengenai reports which give information about the market
eksposur risiko pasar dan kepatuhan terhadap risk exposures and the limit compliance. The VaR
limit-limit. Laporan VaR diberikan kepada reports are submitted to BNI management on a
manajemen BNI secara berkala (harian, mingguan periodic basis (daily, weekly, and monthly) through
dan bulanan) melalui laporan sirkulasi atau forum circular reports or RMC forum. Specifically the
RMC. Khusus terkait dengan laporan report for interest rate risk on banking book is
perkembangan Risiko Suku Bunga pada banking submitted to management on a monthly basis
book disampaikan kepada manajemen setiap bulan through the ALCO forum.
melalui forum Asset & Liabilities Committee
(ALCO).
BNI menggunakan model Value at Risk (VaR) BNI uses Value at Risk model (VaR) to measure
untuk menghitung potensi risiko pasar yang timbul potential market risk arising from possible changes
akibat perubahan faktor pasar yang dapat of market factors which can affect the market value
mempengaruhi nilai pasar pada portofolio produk of the Bank portfolio. The scope of Market Risk is
Bank. Cakupan Risiko Pasar adalah sebagai as follows:
berikut:
a. Risiko Nilai Tukar pada trading book dan a. Foreign exchange risk on trading book and
banking book. banking book.
b. Risiko Suku Bunga pada trading book dan b. Interest rate risk on trading book and banking
banking book (tidak termasuk aset- book (excluding held-to-maturity assets/
aset/investasi yang dimiliki hingga jatuh tempo). investments).
Metode untuk menghitung VaR yang digunakan The VaR method used in BNI is Variance
BNI adalah Variance Covariance/Risk Metrics. Covariance/Risk Metrics. This method uses
Metode ini menggunakan formula dengan formulas with some parameters such as volatility
memasukkan parameter-parameter seperti and correlation. It assumes that any changes that
volatilitas dan korelasi. Metode ini mengasumsikan occurs in the risk factors affecting the normal
bahwa segala perubahan dalam faktor risiko yang market conditions will follow normal distribution.
mempengaruhi kondisi pasar normal akan For abnormal market condition, Stressed VaR
mengikuti distribusi normal. Sedangkan untuk calculation is applied.
kondisi pasar harian yang tidak normal, dilakukan
perhitungan Stressed VaR.
VaR tidak menyediakan informasi potensi laba atau VaR does not provide information for potential gain
rugi pada kondisi pasar yang ekstrim atau stress. or loss in the extreme or stress market condition.
BNI melakukan stress testing untuk kondisi pasar BNI performs stress testing in the extreme market
yang ekstrim tersebut. condition.
Pengukuran VaR adalah estimasi maksimum The VaR calculation is an estimate using a 99%
potensi kerugian Risiko Pasar untuk 1 (satu) hari confidence level of the potential loss that is not
ke depan dengan tingkat keyakinan 99% dengan expected to be exceeded if the current market risk
posisi portofolio yang dimiliki tidak berubah. positions were to be held unchanged for one day.
Penggunaan tingkat keyakinan 99% berarti dalam The use of a 99% confidence level means that,
rentang waktu satu hari, kerugian harian yang within a one day horizon, losses exceeding the
melebihi VaR dalam kondisi pasar normal tidak VaR figure should occur, on average under normal
akan terjadi lebih dari 1 (satu) kali dalam 100 hari. market conditions, not more than once every one
hundred days.
Halaman - 259 - Page
1470 Transforming the Future, Empowering Indonesia
Page 870
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
50. RISIKO PASAR (lanjutan) 50. MARKET RISK (continued)
Karena VaR adalah bagian dari pengelolaan Risiko Since VaR is an integral part of the Bank’s market
Pasar Bank, limit-limit VaR telah dibentuk untuk risk management, VaR limits have been
seluruh trading operation dan eksposur perlu established for all trading operations and
ditinjau oleh manajemen secara harian terhadap exposures are required to be reviewed daily
limit-limit. against the limits by management.
Tabel dibawah ini menunjukkan VaR agregat pada The table below presents the aggregate VaR on
portofolio trading book dan banking book milik the Bank’s trading book and banking book portfolio:
Bank: (tidak diaudit) (unaudited)
2024
Risiko mata Risiko nilai wajar suku bunga/
uang asing/ Fair value interest rate risk
Foreign
exchange risk Trading book Banking book
2024 - 31 Desember 31,225 1,448 243,371 2024 - 31 December
2024 - Rata-rata harian 16,795 3,309 236,462 2024 - Average daily
2024 - Tertinggi 34,205 7,551 275,954 2024 - Highest
2024 - Terendah 1,740 1,396 186,284 2024 - Lowest
2023
Risiko mata Risiko nilai wajar suku bunga/
uang asing/ Fair value interest rate risk
Foreign
exchange risk Trading book Banking book
2023 - 31 Desember 13,732 2,892 251,871 2023 - 31 December
2023 - Rata-rata harian 12,495 4,008 268,548 2023 - Average daily
2023 - Tertinggi 23,217 9,249 316,015 2023 - Highest
2023 - Terendah 8,533 1,497 222,009 2023 - Lowest
(i) Risiko tingkat suku bunga (i) Interest rate risk
Risiko tingkat suku bunga timbul pada Interest rate risks arise from financial
instrumen keuangan yang mempunyai instruments which have the loss possibilities
kemungkinan kerugian akibat perubahan from changes in interest rates that will affect
tingkat suku bunga yang akan berdampak future cash flows or fair value of the financial
pada arus kas masa depan atau nilai wajar instruments.
instrumen keuangan.
Komite Manajemen Risiko dan Anti Fraud Sub BNI’s Risk Management and Anti Fraud
Komite Manajemen Risiko (KRA-RMC) BNI, Committee sub Committee Risk Management
bertanggung jawab untuk menetapkan, (KRA-RMC) held responsible for determining,
melaksanakan serta menjaga kebijakan executing and overseeing the interest rate risk
pengelolaan risiko tingkat suku bunga sesuai management policy in accordance with the
dengan pedoman umum BNI. Tujuan utama overall guidelines of BNI. The main objective
Komite Manajemen Risiko dan Anti Fraud Sub of the Risk Management and Anti Fraud
Komite Manajemen Risiko (KRA-RMC) BNI Committee sub Committee Risk Management
adalah memaksimalkan hasil usaha BNI (KRA-RMC) is to maximise BNI’s returns
dengan tetap memperhatikan limit risiko yang within the predetermined risk limits.
ditetapkan.
Halaman - 260 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1471
Page 871
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
50. RISIKO PASAR (lanjutan) 50. MARKET RISK (continued)
(i) Risiko tingkat suku bunga (lanjutan) (i) Interest rate risk (continued)
Tabel di bawah ini merupakan kisaran tingkat The tables below summarise the range of
suku bunga kontraktual per tahun untuk aset contractual interest rates per annum for
dan liabilitas konsolidasian yang signifikan significant consolidated assets and liabilities
pada tanggal 31 Desember 2024 dan 2023: as of 31 December 2024 and 2023:
2024
Dolar
Amerika Euro Dolar Won Korea Pound Sterling Dolar Dolar
Serikat/ Eropa/ Yen Jepang Singapura/ Selatan/ Yuan China/ Inggris/ Hongkong/ Australia/
United States European Japanese Singapore South Chinese Great Britain Hongkong Australian
Rupiah Dollar Euro Yen Dollar Korean Won Yuan Pound Sterling Dollar Dollar
% % % % % % % % % %
ASET ASSETS
Penempatan pada Placements with
bank lain dan other banks and
Bank Indonesia 0.00 - 7.00 2.00 - 5.17 - - - 3.10 - 3.20 3.85 - - - Bank Indonesia
Efek-efek 5.35 - 11.25 2.30 - 6.00 - - - - - - - - Marketable securities
Tagihan Akseptasi - 0.00 - 7.52 - - - - - - - - Acceptance receivable
Efek-efek yang dibeli
dengan janji Securities Purchase
dijual kembali 6.45 - 6.80 4.37 - 4.57 - - - - - - - - under agrrement to resell
Wesel ekspor dan
tagihan lainnya 0.00 - 8.00 0.00 - 6.00 - - - - - - - - Bills and other receivables
Pinjaman yang
diberikan 0.00 - 22.45 0.00 - 10.22 3.90 - 7.00 0.41 - 3.88 4.00 - 7.25 4.35 - 6.00 6.25 7.60 - 7.70 1.50 - 8.56 6.71 - 7.00 Loans
Obligasi Pemerintah Government Bonds
- Tingkat bunga tetap 4.88- 12.00 0.50 - 7.75 0.90-1.75 0.57 - 3.00 0.50 - 1.25 - - - - - Fixed interest rate -
- Tingkat bunga
mengambang 6.29 - - - - - - - - - Floating interest rate -
LIABILITAS LIABILITIES
Simpanan nasabah 0.00 - 8.10 0.00 - 6.25 0.00 - 0.10 0.00 - 0.07 0.00 - 2.25 0.00 - 0.25 - 0.00 - 0.10 0.00 - 3.70 - Deposits from customers
Simpanan dari
bank lain 0.00 - 6.90 0.00 - 5.14 - 0.00 - 0.77 0.00 - 3.28 - - - - - Deposits from other banks
Efek-efek yang dijual Securities sold
dengan janji dibeli under agreements to
kembali 5.50 - 8.38 1.85 - 4.75 - - - - - - - - repurchase
Efek-efek yang
diterbitkan 6.35 - 6.85 5.28 - - - - - - - - Securities issued
Pinjaman yang
diterima 7.18 - 9.50 4.52 - 6.00 3.07 - 3.18 - 3.86 3.60 - - - 5.26 Borrowings
Efek-efek subordinasi - 3.75 - 4.30 - - - - - - - - Subordinated securities
2023
Dolar Euro Dolar Won Korea
Amerika Serikat/ Eropa/ Yen Jepang Singapura/ Selatan/ Yuan China/
United States European Japanese Singapore South Chinese
Rupiah Dollar Euro Yen Dollar Korean Won Yuan
% % % % % % %
ASET ASSETS
Penempatan pada
bank lain dan Placements with other banks
Bank Indonesia 0.00 - 7.25 0.00 - 5.75 - - - 3.10 - 3.55 - and Bank Indonesia
Efek-efek 5.35 - 11.25 2.30 - 7.16 - - - - - Marketable securities
Tagihan Akseptasi - 0.00 - 8.41 - - - - - Acceptance receivable
Efek-efek yang dibeli
dengan janji Securities Purchase
dijual kembali 6.00 - 6.70 5.33 - 5.35 - - - - - under agrrement to resell
Wesel ekspor dan
tagihan lainnya 0.00 - 11.25 0.00 - 8.41 - - - - 0.00 Bills and other receivables
Pinjaman yang diberikan 0.00 - 26.62 0.00 - 11.18 4.00 -7.20 0.50 - 3.51 4.00 - 7.25 4.00 - 5.47 6.00 - 6.00 Loans
Obligasi Pemerintah Government Bonds
- Tingkat bunga tetap 3.88 -12.00 0.50 - 7.75 0.90 - 1.75 0.57 - 3.00 0.50 - 1.25 - - Fixed interest rate -
- Tingkat bunga
mengambang 4.54 - - - - - - Floating interest rate -
LIABILITAS LIABILITIES
Simpanan nasabah 0.00 - 7.50 0.00 - 6.90 0.00 - 0.10 0.00 - 0.01 0.00 - 1.75 - - Deposits from customers
Simpanan dari bank lain 0.00 - 6.70 0.00 - 6.05 - 0.00 - 0.45 0.00 - 4.20 - - Deposits from other banks
Efek-efek yang dijual
dengan janji dibeli Securities sold under
kembali 6.65 1.30 - 6.32 - - - - - agreements to repurchase
Efek-efek yang
diterbitkan 6.35 - 6.85 - - - - - - Securities issued
Pinjaman yang diterima 7.50 - 9.50 0.90 - 6.54 - - - - - Borrowings
Efek-efek subordinasi 8.00 3.75 - 4.30 - - - - - Subordinated securities
Halaman - 261 - Page
1472 Transforming the Future, Empowering Indonesia
Page 872
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
50. RISIKO PASAR (lanjutan) 50. MARKET RISK (continued)
(i) Risiko tingkat suku bunga (lanjutan) (i) Interest rate risk (continued)
Tabel berikut menunjukkan sensitivitas The following tables demonstrate the
terhadap kemungkinan perubahan suku bunga sensitivity to a reasonable possible change in
dalam Rupiah yang wajar, dengan semua IDR interest rates, with all other variables held
variabel lainnya tetap konstan, dalam laporan constant, in the Bank’s profit or loss. The
laba rugi Bank. Sensitivitas laporan laba rugi sensitivity of profit or loss is the effect of the
adalah dampak dari perubahan asumsi suku changes in interest rates assumptions on the
bunga pada laporan laba rugi pada periode profit or loss for the period. The total sensitivity
tersebut. Sensitivitas total laba atau rugi of profit or loss is based on the assumption
didasarkan pada asumsi bahwa ada that there are parallel shifts in the yield curve.
pergeseran paralel kurva hasil.
2024
Perubahan Pengaruh terhadap
persentase/ laporan laba rugi/
Percentage Impact to
Change profit or loss
±25 bps ±320,582
±50 bps ±641,164
2023
Perubahan Pengaruh terhadap
persentase/ laporan laba rugi/
Percentage Impact to
Change profit or loss
±25 bps ±401,363
±50 bps ±802,725
BNI memiliki eksposur terhadap risiko tingkat BNI has exposure to interest rate risks in
suku bunga dalam mata uang Dolar Singapore Dollar, United States Dollar, Euro
Singapura, Dolar Amerika Serikat, Euro dan and others. BNI assessed that the impact of
lainnya. BNI telah melakukan penilaian atas those interest rate risks is not significant.
dampak dari risiko tingkat suku bunga tersebut
dan hasilnya tidak signifikan.
(ii) Risiko mata uang (ii) Currency risk
Risiko valuta asing timbul sebagai akibat Foreign currency risks arise from the
adanya aset dan liabilitas keuangan dalam consolidated financial assets and liabilities
valuta asing dan rekening administratif and administrative accounts in foreign
konsolidasian baik pada sisi aset currency positions, both on the consolidated
konsolidasian maupun liabilitas konsolidasian. assets and liabilities. BNI’s foreign currency
Posisi valuta asing BNI dapat dikelompokkan position is divided into two activities: the
dalam dua aktivitas yaitu: trading book, yang trading book, which is prepared to generate
dilakukan dalam rangka memperoleh profit from the exchange rate, and the
keuntungan transaksi valuta asing, dan banking book, which is prepared to control
banking book, yang dilakukan dalam rangka BNI’s overall Net Open Position.
mengendalikan Posisi Devisa Neto BNI secara
keseluruhan.
BNI memiliki kebijakan untuk menjaga BNI’s policy is to maintain foreign currency
eksposur mata uang asing dalam batas yang exposure within acceptable limits and within
wajar dan berdasarkan peraturan yang existing regulatory guidelines. The
berlaku. Manajemen berkeyakinan bahwa saat Management believes that its current profile
ini eksposur mata uang asing atas aset dan of foreign currency exposure on its assets
liabilitas masih dalam batas yang konservatif. and liabilities is within conservative limits.
Informasi tambahan risiko pasar yang merupakan The following additional information market risk that
informasi yang disyaratkan oleh regulasi yang is required by applicable regulations and is not
berlaku dan bukan/tidak merupakan informasi yang required by Indonesian Accounting Standards is
dipersyaratkan oleh Standar Akuntansi Indonesia disclosed in Note 59m.
diungkapkan pada Catatan 59m.
Halaman - 262 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1473
Page 873
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. RISIKO OPERASIONAL 51. OPERATIONAL RISK
Informasi tambahan risiko operasional yang The following additional information operational risk
merupakan informasi yang disyaratkan oleh that is required by applicable regulations and is not
regulasi yang berlaku dan bukan/tidak merupakan required by Indonesian Accounting Standards is
informasi yang dipersyaratkan oleh Standar disclosed in Note 59n.
Akuntansi Indonesia diungkapkan pada Catatan
59n.
52. NILAI WAJAR ASET DAN LIABILITAS 52. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN LIABILITIES
Tabel di bawah ini menyajikan perbandingan The table below summarises the comparison
antara nilai tercatat dan nilai wajar dari semua aset between the carrying amounts and fair values of all
dan liabilitas keuangan disajikan per kategori dari financial assets and liabilities presented per
instrumen keuangan. Nilai wajar yang diungkapkan category of financial instruments. The fair values
adalah berdasarkan informasi relevan yang disclosed are based on relevant information
tersedia pada tanggal-tanggal 31 Desember 2024 available as of 31 December 2024 and 2023, and
dan 2023, dan tidak diperbaharui untuk not updated to reflect changes in market conditions
mencerminkan perubahan dalam kondisi pasar which have occurred after this date.
yang telah terjadi setelah tanggal ini.
2024 2023
Nilai Tercatat/ Nilai wajar/ Nilai Tercatat/ Nilai wajar/
Carrying Value Fair value Carrying Value Fair value
Aset keuangan Financial assets
Kas 13,709,930 13,709,930 11,207,201 11,207,201 Cash
Nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek 23,959,614 23,959,614 9,759,264 9,759,264 Marketable securities
Obligasi Pemerintah 3,957,073 3,957,073 4,187,772 4,187,772 Government Bonds
Tagihan derivatif 1,792,978 1,792,978 995,677 995,677 Derivatives receivable
29,709,665 29,709,665 14,942,713 14,942,713
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Obligasi Pemerintah 90,904,441 90,904,441 86,549,332 86,549,332 Government Bonds
Efek-efek 24,187,442 24,187,442 27,044,101 27,044,101 Marketable securities
Penyertaan saham 637,280 637,280 563,700 563,700 Equity investments
115,729,163 115,729,163 114,157,133 114,157,133
Biaya perolehan diamortisasi Amortised cost
Pinjaman yang diberikan 737,187,258 737,187,258 647,926,638 647,926,638 Loans
Giro pada Current accounts with
Bank Indonesia 51,669,054 51,669,054 65,256,432 65,256,432 Bank Indonesia
Obligasi Pemerintah 37,210,055 36,984,557 36,363,265 35,257,128 Government Bonds
Giro pada Current accounts with
bank lain 22,074,173 22,074,173 35,022,762 35,022,762 other banks
Tagihan akseptasi 15,925,521 15,925,521 17,091,194 17,091,194 Acceptance receivables
Penempatan pada bank Placements with other banks
lain dan Bank Indonesia 17,075,441 17,075,441 43,794,166 43,794,166 and Bank Indonesia
Wesel ekspor dan Bills and
tagihan lainnya 13,243,026 13,243,026 18,998,994 18,998,994 other receivables
Aset lain-lain - bersih*) 9,533,153 9,533,153 11,701,003 11,701,003 Other assets - net*)
Efek-efek yang
dibeli dengan janji Securities purchased under
dijual kembali 7,971,923 7,971,923 13,951,344 13,951,344 agreement to resell
Efek-efek 387,017 387,290 361,374 364,361 Marketable securities
912,276,621 912,051,396 890,467,172 889,364,022
1,071,425,379 1,071,200,154 1,030,774,219 1,029,671,069
Halaman - 263 - Page
1474 Transforming the Future, Empowering Indonesia
Page 874
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
52. NILAI WAJAR ASET DAN LIABILITAS 52. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
2024 2023
Nilai Tercatat/ Nilai wajar/ Nilai Tercatat/ Nilai wajar/
Carrying Value Fair value Carrying Value Fair value
Liabilitas keuangan Financial liabilities
Nilai wajar melalui Fair value through
laporan laba rugi profit or loss
Liabilitas derivatif 1,479,185 1,479,185 810,462 810,462 Derivative payables
Liabilitas keuangan lainnya Other financial liabilities
Simpanan nasabah Deposits from customers
Giro 305,733,528 305,733,528 345,496,168 345,496,168 Current accounts
Tabungan 257,544,353 257,544,353 231,981,435 231,981,435 Savings account
Deposito berjangka 242,232,967 242,232,967 232,664,980 232,664,980 Time deposits
Negotiable Certificate Negotiable Certificate
of Deposit - - 587,760 587,760 of Deposit
Pinjaman yang diterima 42,931,444 42,931,444 30,949,608 30,949,608 Borrowings
Liabilitas lain-lain**) 19,641,982 19,641,982 18,512,179 18,512,179 Other liabilities**)
Efek-efek subordinasi 17,699,183 17,079,032 16,928,731 15,857,891 Subordinated securities
Simpanan dari bank lain Deposits from other banks
Pinjaman pasar uang
antar bank 12,294,527 12,294,527 5,117,755 5,117,755 Inter-bank call money
Giro 3,725,403 3,725,403 4,376,529 4,376,529 Current accounts
Deposito berjangka 831,067 831,067 804,114 804,114 Time deposit
Negotiable Certificate Negotiable Certificate
of Deposit 770,760 770,760 515,651 515,651 of Deposit
Simpanan lainnya 926,707 926,707 1,079,939 1,079,939 Other deposits
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 15,890,945 15,890,945 6,891,177 6,891,177 agreements to repurchase
Efek-efek yang diterbitkan 12,974,497 13,167,926 4,893,357 4,998,160 Securities issued
Liabilitas segera 5,514,720 5,514,720 5,294,952 5,294,952 Obligation due immediately
Liabilitas akseptasi 4,229,484 4,229,484 5,748,547 5,748,547 Acceptance payables
942,941,567 942,514,845 911,842,882 910,876,845
944,420,752 943,994,030 912,653,344 911,687,307
*) Aset lain-lain - bersih terdiri dari piutang bunga, piutang terkait *) Other assets - net consist of interest receivables, receivables from
transaksi ATM dan kartu kredit, piutang lain-lain dan piutang dari transactions related to ATM and credit card, other receivables and
nasabah - Entitas anak. receivables from customers - Subsidiary.
**) Liabilitas lain-lain terdiri dari utang ke pemegang polis, setoran **) Other liabilities consist of obligation to policyholders, guarantee
jaminan, rekening dalam penyelesaian, utang reasuransi dan komisi, deposits, unsettled account, reinsurance payable and commission,
serta utang nasabah - Entitas Anak. and payable to customers - Subsidiary.
Bank menggunakan hirarki berikut untuk The Bank adopts the following hierarchy for
menentukan dan mengungkapkan nilai wajar dari determining and disclosing the fair value of
instrumen keuangan: financial instruments:
(i) Tingkat 1: Harga dikutip (tidak disesuaikan) dari (i) Level 1: Quoted prices in active market for the
pasar yang aktif untuk aset atau liabilitas same/identical financial asset or liability;
keuangan yang identik;
(ii) Tingkat 2: Input selain harga yang dikutip dari (ii) Level 2: Inputs other than quoted market prices
pasar yang disertakan pada Tingkat 1 yang included in Level 1 that are observable for the
dapat diobservasi untuk aset dan liabilitas financial asset or liability, either directly (as a
keuangan, baik secara langsung (yaitu sebagai price) or indirectly (as derived from price);
sebuah harga) atau secara tidak langsung
(yaitu sebagai turunan dari harga);
(iii) Tingkat 3: Input untuk aset atau liabilitas (iii) Level 3: Inputs for the financial assets or
keuangan yang tidak didasarkan pada data liability that are not based on observable
pasar yang dapat diobservasi (informasi yang market data (unobservable information).
tidak dapat diobservasi).
Halaman - 264 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1475
Page 875
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
52. NILAI WAJAR ASET DAN LIABILITAS 52. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Tabel di bawah ini menunjukkan instrumen The table below shows the financial instruments
keuangan yang diukur pada nilai wajar yang measured at fair value grouped according to the
dikelompokkan berdasarkan hirarki nilai wajar: fair value hierarchy:
2024
Nilai wajar/Fair value
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
Aset keuangan Financial assets
Nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek 23,959,614 1,160,733 22,777,322 21,559 Marketable securities
Obligasi Pemerintah 3,957,073 3,957,073 - - Government Bonds
Tagihan derivatif 1,792,978 - 1,792,978 - Derivative receivables
29,709,665 5,117,806 24,570,300 21,559
Nilai wajar melalui Fair value through other
penghasilan comprehensive income
komprehensif lain
Obligasi Pemerintah 90,904,441 66,807,204 24,097,237 - Government Bonds
Efek-efek 24,187,442 19,281,464 4,905,978 - Marketable securities
Penyertaan saham 637,280 - - 637,280 Equity investments
115,729,163 86,088,668 29,003,215 637,280
145,438,828 90,045,742 53,573,515 658,839
Liabilitas keuangan Financial liabilities
Nilai wajar melalui Fair value through
laporan laba rugi profit or loss
Liabilitas derivatif 1,479,185 - 1,479,185 - Derivatives payable
1,479,185 - 1,479,185 -
2023
Nilai wajar/Fair value
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
Aset keuangan Financial assets
Nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek 9,759,264 1,478,167 8,266,881 14,216 Marketable securities
Obligasi Pemerintah 4,187,772 4,187,772 - - Government Bonds
Tagihan derivatif 995,677 - 995,677 - Derivative receivables
14,942,713 5,665,939 9,262,558 14,216
Nilai wajar melalui Fair value through other
penghasilan comprehensive income
komprehensif lain
Obligasi Pemerintah 86,549,332 79,039,214 7,510,118 - Government Bonds
Efek-efek 27,044,101 20,352,097 6,692,004 - Marketable securities
Penyertaan saham 563,700 - - 563,700 Equity investments
114,157,133 99,391,311 14,202,122 563,700
129,099,846 105,057,250 23,464,680 577,916
Liabilitas keuangan Financial liabilities
Nilai wajar melalui Fair value through
laporan laba rugi profit or loss
Liabilitas derivatif 810,462 - 810,462 - Derivatives payable
810,462 - 810,462 -
Halaman - 265 - Page
1476 Transforming the Future, Empowering Indonesia
Page 876
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
52. NILAI WAJAR ASET DAN LIABILITAS 52. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Teknik penilaian dan input signifikan atas nilai Valuation technique and significant input for fair
wajar tingkat 3 untuk beberapa penyertaan saham value of level 3 for investments as 31 December
pada tanggal 31 Desember 2024 dan 2023 adalah 2024 and of 2023 are as follows:
sebagai berikut:
Teknik
Penilaian/
Valuation 2024 2023
Akun Technique Input Signifikan/Significant Input % % Account
Nilai wajar melalui laba rugi
penghasilan komprehensif Fair value through hother
lain comprehensive income
Tingkat diskonto/Discount rate 16.05 17.32
Tingkat bunga bebas risiko/Risk-free rate 6.89 6.97
Diskon Marketabilitas/Discount for lack of
Arus Kas yang Marketability (DLOM) 36.00 32.00
PT Penyelesaian Transaksi Didiskontokan/ Diskon Minoritas/Discount for Lack of PT Penyelesaian Transaksi
Elektronik Nasional (PTEN) Discounted cashflow Control (DLOC) 35.00 35.00 Elektronik Nasional (PTEN)
- Arus Kas yang Tingkat diskonto/Discount rate 19.33 12.65
Didiskontokan/ Tingkat pertumbuhan
Discounted cashflow (90%) perpetuitas/Perpetuity Growth 3.00 3.00
- Metode Pembanding Diskon Marketabilitas/Discount for lack of
Perusahaan Tercatat di Marketability (DLOM) 30.00 30.00
Bursa Efek (GCM)/ Diskon Minoritas/Discount for Lack of
Guideline Publicly Traded Control (DLOC) 30.00 30.00
PT Fintek Karya Nusantara Company Method (10%) PT Fintek Karya Nusantara
Tingkat votalita/Votality rate - -
Tingkat bunga bebas risiko/Risk-free rate - -
- Backsolve-Model Opsi Periode keluar/ Time to exit - -
Harga/- Backsolve-Option Diskon Marketabilitas/Discount for lack of
PT Fintek Karya Nusantara Pricing Model Matketability (DLOM) - - PT Fintek Karya Nusantara
Tidak terdapat perpindahan antara tingkat 1 dan There is no transfer between level 1 and level 2 of
tingkat 2 hirarki nilai wajar. the fair value hierarchy.
Nilai wajar instrumen keuangan yang The fair value of financial instruments traded in an
diperdagangkan dalam pasar aktif (contohnya surat active market (i.e. measured and available-for-sale
berharga yang diukur dan tersedia untuk dijual), securities), is based on quoted market price at
ditentukan dengan berdasarkan harga pasar yang reporting date. A market is regarded as active if
dikutip pada tanggal pelaporan. Suatu pasar quoted prices are readily and regularly available
dianggap aktif apabila informasi mengenai harga from exchange, dealer or broker, industry group
kuotasian dapat diakses dengan mudah dan pricing service or regulatory agency, and those
tersedia secara berkala dari suatu bursa, pedagang prices represent actual and regularly occurring
efek, broker, kelompok penilai harga pasar industri market transaction on an arm’s length basis. The
tertentu, regulator dan harga tersebut quoted market price used for financial asset held
mencerminkan transaksi pasar yang aktual dan by Group is bid price. These instruments are
regular pada tingkat yang wajar. Harga pasar included in Level 1. Instruments included in Level 1
dikutip untuk aset keuangan yang dimiliki Grup comprise primarily of securities classified as fair
adalah harga penawaran (bid price). Instrumen- value through profit or loss and fair value through
instrumen tersebut digolongkan dalam Tingkat 1. other comprehensive income.
Instrumen yang termasuk dalam Tingkat 1
umumnya meliputi investasi yang diklasifikasikan
sebagai surat berharga yang diukur pada nilai
wajar melalui laba rugi dan yang diukur pada nilai
wajar melalui penghasilan komprehensif lain.
Halaman - 266 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1477
Page 877
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
52. NILAI WAJAR ASET DAN LIABILITAS 52. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Nilai wajar instrumen keuangan yang tidak The fair value of financial instruments that are not
diperdagangkan di pasar aktif (contohnya derivatif traded in an active market (i.e over-the-counter
over-the-counter) ditentukan dengan teknik derivatives) is determined by using valuation
penilaian. Teknik-teknik penilaian tersebut techniques. These valuation techniques maximise
menggunakan data pasar yang dapat diobservasi the use of observable market data where it is
dan sedapat mungkin meminimalisir penggunaan available and rely as little as possible on entity’s
estimasi spesifik dari entitas. Apabila seluruh input specific estimates. If all significant inputs required
yang dibutuhkan untuk menentukan nilai wajar for the fair value of an instrument are observable,
instrumen keuangan dapat diobservasi, maka the instrument is included in Level 2. Otherwise, if
instrumen keuangan tersebut dikategorikan dalam one or more of the significant inputs is not based
Tingkat 2. Sebaliknya, jika salah satu atau lebih on observable market data, the instrument is
data tidak didasarkan pada data pasar yang dapat included in Level 3.
diobservasi, instrumen ini termasuk dalam
Tingkat 3.
Teknik penilaian spesifik yang digunakan untuk Specific valuation techniques used to value
melakukan penilaian pada instrumen keuangan, financial instruments include:
antara lain:
• Harga yang dikutip dari pasar atau pedagang • Quoted market prices or dealer quotes for
efek instrumen serupa similar instruments
• Nilai wajar dari swap tingkat suku bunga yang • Fair value of interest rate swap is calculated as
diperhitungkan sebagai nilai kini dari estimasi the present value of estimated future cashflow
arus kas masa datang berdasarkan kurva based on observable yield curves
imbal hasil yang dapat diobservasi
• Nilai wajar dari kontrak berjangka valuta asing • Fair value of foreign exchange contracts is
yang ditentukan berdasarkan kurs berjangka determined using forward exchange rates at
pada tanggal pelaporan keuangan, dan reporting date, and
• Teknik-teknik lainnya, seperti analisis arus kas • Other techniques, such as discounted cash
diskontoan yang digunakan untuk menentukan flow analysis, are used to determine fair value
nilai wajar instrumen keuangan lainnya for other financial instruments
(i) Giro pada Bank Indonesia, giro pada bank lain, (i) Current accounts with Bank Indonesia, current
penempatan pada bank lain dan Bank accounts with other banks, placements with
Indonesia, efek-efek, wesel ekspor dan other banks and Bank Indonesia, marketable
tagihan lainnya, efek-efek yang dibeli dengan securities, bills and other receivables,
janji dijual kembali, penyertaan saham, tagihan securities purchases under agreements to
akseptasi dan aset lain-lain: resell and other assets, equity investments,
acceptance receivables and other assets:
Penempatan pada bank lain dan Bank Placements with other banks and Bank
Indonesia merupakan penanaman dana dalam Indonesia represent placements in the form of
bentuk Bank Indonesia Deposit Facility, Term Bank Indonesia Deposit Facility, Term Deposit,
Deposit, Deposit Facility Syariah, call money, Sharia Deposit Facility, call money, “fixed-
penempatan “fixed-term”, deposito berjangka term” placements, time deposits and others.
dan lain-lain.
Estimasi nilai wajar penyertaan saham The fair value for equity investment are based
ditetapkan berdasarkan harga pasar atau on the market prices or broker/dealer price
harga kuotasi perantara (broker). Jika quotations. When this information is not
informasi ini tidak tersedia, nilai wajar available, the fair value is estimated using
diestimasi dengan menggunakan harga pasar quoted market prices for securities with similar
kuotasian yang serupa atau dinilai dengan characteristics or using valuation model.
menggunakan metode penilaian.
Nilai tercatat dari kas dan setara kas, serta The carrying amount of cash and cash
penempatan dengan suku bunga equivalents, as well as placements with
mengambang adalah perkiraan yang layak floating rates are a reasonable approximation
atas nilai wajar. of fair value.
Halaman - 267 - Page
1478 Transforming the Future, Empowering Indonesia
Page 878
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
52. NILAI WAJAR ASET DAN LIABILITAS 52. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
(i) Giro pada Bank Indonesia, giro pada bank lain, (i) Current accounts with Bank Indonesia, current
penempatan pada bank lain dan Bank accounts with other banks, placements with
Indonesia, efek-efek, wesel ekspor dan other banks and Bank Indonesia, marketable
tagihan lainnya, efek-efek yang dibeli dengan securities, bills and other receivables,
janji dijual kembali, penyertaan saham, tagihan securities purchases under agreements to
akseptasi dan aset lain-lain: (lanjutan) resell and other assets, equity investments,
acceptance receivables and other assets:
(continued)
Estimasi nilai wajar terhadap penempatan The estimated fair values of fixed interest
dengan suku bunga tetap, efek-efek, wesel bearing placements, marketable securities,
ekspor dan tagihan lainnya, tagihan akseptasi bills and other receivables, acceptance
dan aset lain-lain ditetapkan berdasarkan receivables and other assets were based on
diskonto arus kas dengan menggunakan suku discounted cash flows using prevailing money
bunga pasar uang yang berlaku untuk utang market interest rates for debts with similar
dengan risiko kredit dan sisa jatuh tempo yang credit risk and remaining maturity. Since the
serupa. Karena sisa jatuh tempo di bawah satu maturity is less than one year, the carrying
tahun sehingga nilai tercatat dari penempatan amounts of fixed rate placements, bills and
dengan suku bunga tetap, wesel ekspor dan other receivables, securities purchased under
tagihan lainnya, efek-efek yang dibeli dengan agreements to resell, acceptance receivables
janji untuk dijual kembali, tagihan akseptasi and other assets were a reasonable
dan aset lain-lain adalah perkiraan yang layak approximation of their fair value.
atas nilai wajar.
(ii) Pinjaman yang diberikan (ii) Loans
Portofolio kredit Bank secara umum terdiri dari Generally, the Bank’s portfolio consists of
pinjaman yang diberikan dengan suku bunga loans with floating interest rate and short-term
mengambang dan pinjaman yang diberikan loans with fixed interest rate. Loans are stated
jangka pendek dengan suku bunga tetap. at amortised cost. The estimated fair value of
Pinjaman yang diberikan dinyatakan loans represents the discounted amount of
berdasarkan amortised cost. Nilai wajar dari estimated future cash flows expected to be
pinjaman yang diberikan menunjukkan nilai received by the Bank using the current market
diskon dari perkiraan arus kas masa depan rates.
yang diharapkan akan diterima oleh Bank
dengan menggunakan suku bunga pasar saat
ini.
Nilai tercatat dari pinjaman yang diberikan The carrying amount of floating rate loans and
dengan suku bunga mengambang dan nilai short-term fixed rate loans are the reasonable
tercatat atas pinjaman jangka pendek dengan approximation of their fair values.
suku bunga tetap adalah perkiraan yang layak
atas nilai wajar.
(iii) Liabilitas segera, simpanan nasabah dan (iii) Obligations due immediately, deposits from
simpanan dari bank lain, liabilitas akseptasi customers and deposits from other banks,
dan liabilitas lain-lain acceptance payables and other liabilities
Estimasi nilai wajar liabilitas segera, simpanan The estimated fair value of obligations due
tanpa jatuh tempo, termasuk simpanan tanpa immediately, deposits with no stated maturity,
bunga adalah sebesar jumlah yang harus which include non-interest bearing deposits,
dibayarkan kembali sewaktu-waktu. are the amounts repayable on demand.
Estimasi nilai wajar terhadap simpanan The estimated fair values of fixed interest-
dengan tingkat suku bunga tetap dan liabilitas bearing deposits and acceptance payables are
akseptasi ditetapkan berdasarkan diskonto based on discounted cash flows using interest
arus kas dengan menggunakan suku bunga rates for new debts with similar remaining
utang baru dengan sisa jatuh tempo yang maturity. Since the maturity is below one year,
serupa. Karena sisa jatuh tempo dibawah satu the carrying amounts of fixed rate deposits,
tahun sehingga nilai tercatat dari simpanan acceptance payables and other liabilities are
dengan suku bunga tetap, liabilitas akseptasi the reasonable approximation of their fair
dan liabilitas lain-lain adalah perkiraan yang values.
layak atas nilai wajar.
Halaman - 268 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1479
Page 879
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
52. NILAI WAJAR ASET DAN LIABILITAS 52. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
(iv) Efek-efek dan Obligasi Pemerintah (iv) Marketable securities and Government Bonds
Nilai wajar untuk efek-efek dan Obligasi The fair value for amortised cost marketable
Pemerintah yang dimiliki hingga jatuh tempo securities and Government Bonds are based
ditetapkan berdasarkan harga pasar atau on the market prices or broker/dealer price
harga kuotasi perantara (broker)/pedagang quotations. When this information is not
efek (dealer). Jika informasi ini tidak tersedia, available, the fair value is estimated using
nilai wajar diestimasi dengan menggunakan quoted market prices for securities with similar
harga pasar kuotasi efek yang memiliki credit, maturity and yield characteristics or
karakteristik kredit, jatuh tempo dan yield yang using internal valuation model.
serupa atau dinilai dengan menggunakan
metode penilaian.
(v) Efek-efek yang diterbitkan, pinjaman yang (v) Securities issued, borrowings, securities sold
diterima, dan efek-efek yang dijual dengan under agreements to repurchase and
janji dibeli kembali dan efek-efek subordinasi. subordinated securities.
Nilai wajar agregat berdasarkan model Their aggregate fair values are based on
diskonto arus kas menggunakan kurva yield discounted cash flow model using current yield
terkini yang tepat untuk sisa periode jatuh curve appropriate for the remaining term to
temponya. maturity.
53. MANAJEMEN MODAL 53. CAPITAL MANAGEMENT
Tujuan manajemen permodalan Bank adalah untuk The Bank’s capital management objective is to
mempertahankan posisi modal yang kuat untuk maintain a strong capital position to support
mendukung pertumbuhan bisnis dan business growth and to maintain investor,
mempertahankan investor, deposan, pelanggan depositor, customer and market confidence. In
dan kepercayaan pasar. Dalam pengelolaan managing its capital, the Bank considers factors
permodalan, Bank mempertimbangkan faktor-faktor such as: providing optimal capital rate of return to
seperti: pengembalian modal yang optimal pada shareholders, maintaining a balance between high
pemegang saham, menjaga keseimbangan antara return gearing ratio and safety provided by a sound
keuntungan yang lebih tinggi dengan gearing ratio capital position.
serta keamanan yang diberikan oleh posisi modal
yang sehat.
Informasi tambahan manajemen modal yang The following additional information capital
merupakan informasi yang disyaratkan oleh management that is required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not required by Indonesian
informasi yang dipersyaratkan oleh Standar Accounting Standards is disclosed in Note 59o.
Akuntansi Indonesia diungkapkan pada Catatan
59o.
54. AKTIVITAS JASA LAINNYA 54. OTHER ACTIVITIES
BNI menyediakan jasa kustodi, trustee, BNI provides custodian, trustee, investment
pengelolaan investasi dan reksadana kepada management and mutual fund services to third
pihak-pihak ketiga. Aset yang terdapat dalam parties. Assets that are held in other activities are
aktivitas jasa lainnya tidak termasuk dalam laporan not included in these consolidated financial
keuangan konsolidasian ini. Jumlah komisi yang statements. Total fees received from these
diterima dari pemberian jasa ini adalah masing- services amounted to Rp82,345 and Rp94,343 for
masing sebesar Rp82.345 dan Rp94.343 untuk the year ended 31 December 2024 and 2023,
tahun yang berakhir pada tanggal-tanggal respectively.
31 Desember 2024 dan 2023.
Halaman - 269 - Page
1480 Transforming the Future, Empowering Indonesia
Page 880
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
54. AKTIVITAS JASA LAINNYA (lanjutan) 54. OTHER ACTIVITIES (continued)
Kegiatan Jasa Kustodian Custodian Services
Jasa Kustodian BNI mendapat izin operasi oleh BNI Custodian Services has obtained an operating
Bapepam dan LK berdasarkan Surat license based on the Decision Letter of Bapepam
Keputusan No. KEP-162/PM/1991 tertanggal and LK No. KEP-162/PM/1991 dated 9 December
9 Desember 1991. Kustodian BNI merupakan 1991. BNI’s Custodian Department, which is part of
bagian dari Divisi Operasional, dimana jasa-jasa the Operational Division, provides a full range of
yang ditawarkan adalah sebagai berikut: custodian services such as:
a. Penyimpanan (safekeeping) dan administrasi a. Safekeeping and administration of marketable
(administration) atas efek-efek maupun securities and other valuable assets;
dokumen berharga lainnya;
b. Penyelesaian transaksi (settlement) jual dan b. Settlement and handling services for script and
beli efek berbentuk warkat (script) maupun scriptless trading transactions;
tanpa warkat (scriptless);
c. Pengurusan hak-hak nasabah atas c. Corporate action services related to the rights
kepemilikan efek-efek yang disimpan sehingga of the marketable securities;
hak tersebut efektif di rekening nasabah
(corporate action);
d. Perwalian (proxy) pada Rapat Umum d. Proxy services for its customers’ shareholder
Pemegang Saham dan Rapat Umum meetings and bond holder meetings;
Pemegang Obligasi;
e. Penyampaian laporan (reporting) dan e. Generate reports and information regarding
informasi (information) yang terkait dengan customers’ marketable securities which are
efek-efek dan/atau dokumen berharga milik kept and administered by BNI’s custodian
nasabah yang disimpan dan diadministrasikan department.
oleh Kustodian BNI.
Untuk memenuhi kebutuhan investor dalam In order to fulfill the investors’ needs in investing in
melakukan investasi pada berbagai instrumen efek- various marketable securities and instruments,
efek, Kustodian BNI memfasilitasinya dengan BNI’s Custodian Operations facilitates various
menyediakan beragam layanan: services as follows:
a. Kustodian umum untuk melayani investor yang a. General custodian which provides services to
melakukan investasi pada instrumen pasar investors investing in capital markets or money
modal dan pasar uang di Indonesia; markets in Indonesia;
b. Sub-Registry untuk melayani investor yang b. Sub-Registry service provider for settlement
melakukan transaksi dan investasi pada Surat of Government Debenture Debt (SUN - either
Utang Negara (SUN - Obligasi Pemerintah Government Bonds or Surat Perbendaharaan
atau Surat Perbendaharaan Negara) serta Negara) and SBI transactions;
Sertifikat Bank Indonesia (SBI);
c. Kustodian reksadana (mutual fund) dan c. Custodian for mutual funds and discretionary
kontrak pengelolaan dana (discretionary fund) funds issued and managed by investment
yang diterbitkan dan dikelola oleh manajer manager;
investasi;
d. Kustodian Euroclear bagi nasabah yang akan d. Euroclear Custodian for customer who is
melakukan investasi dan penyelesaian conducting investment and settlement of
transaksi efek-efek yang tercatat di Euroclear securities transactions listed in Euroclear
Operations Centre, Brussels. Kustodian BNI Operations Center, Brussels. BNI Custodian is
merupakan anggota langsung dari Euroclear. a direct member of Euroclear.
Pada tanggal-tanggal 31 Desember 2024 dan As of 31 December 2024 and 2023. BNI’s
2023, Kustodian BNI memiliki 173 nasabah dan custodians operations has 173 customers and 189
189 nasabah (tidak diaudit). Nasabah utama terdiri customers (unaudited), respectively. The
dari dana pensiun, perusahaan asuransi, bank, customers are primarily pension funds, insurance
yayasan, perusahaan sekuritas, reksadana, companies, banks, foundations, securities
institusi/ badan hukum lain dan perseorangan. Nilai companies,mutual funds, other institution/ legal
portofolio yang disimpan pada tanggal entities and individual customers with total portfolio
31 Desember 2024 dan 2023 adalah masing- value as of 31 December 2024 and 2023 amounted
masing sebesar Rp276.777.612 dan to Rp276,777,612 and Rp261,346,086,
Rp261.346.086 (tidak diaudit). respectively (unaudited).
Halaman - 270 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1481
Page 881
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
54. AKTIVITAS JASA LAINNYA (lanjutan) 54. OTHER ACTIVITIES (continued)
Kegiatan Jasa Kustodian (lanjutan) Custodian Services (continued)
BNI mengasuransikan portofolio nasabah yang BNI carries insurance on custodian services
disimpan di Kustodian terhadap kemungkinan against potential losses from safekeeping and
kerugian yang timbul dari penyimpanan dan transit of securities in accordance with OJK,
pemindahan efek-efek sesuai dengan ketentuan previously Bapepam and LK regulation.
OJK, dahulu Bapepam dan LK.
Kegiatan Wali Amanat Trust Operations
BNI mendapat izin operasi untuk kegiatan wali BNI has obtained the operating license for trustee
amanat berdasarkan Surat Keputusan services based on Decision Letter of Capital
Badan Pengawas Pasar Modal dan Lembaga Market and Financial Institutions Supervisory
Keuangan No. 01/STTD-WA/PM/1996 tertanggal Agency No. 01/STTD-WA/PM/1996 dated
27 Maret 1996. Jasa-jasa yang ditawarkan oleh 27 March 1996. The Trustee Services Business
wali amanat adalah sebagai berikut: (TSB) provides a full range of the following
services:
a. Jasa Wali Amanat untuk obligasi dan medium- a. Trustee for bond and medium-term notes
term notes (MTN) (MTN)
b. Jasa Agen Pengelola Rekening Penampungan b. Escrow Account Agent
c. Jasa Agen Pembayaran c. Paying Agent
d. Jasa Penampungan Dana IPO d. Initial Public Offering / IPO Receiving Bank
e. Jasa Agen Penjaminan e. Security Agent
BNI selaku Wali Amanat, telah mengelola 117 BNI as a Trustee, has 117 bonds and MTN issued
emisi dengan nilai emisi (obligasi dan MTN) amounting to Rp25,814,067 as of 31 December
sebesar Rp25.814.067 pada tanggal 31 Desember 2024 and 63 bonds and MTN issued amounting to
2024 dan 63 emisi dengan nilai emisi (obligasi dan Rp31,051,866 as of 31 December 2023
MTN) sebesar Rp31.051.866 pada tanggal (unaudited).
31 Desember 2023 (tidak diaudit).
55. KREDIT KELOLAAN 55. CHANNELLING LOANS
BNI mengelola dana yang langsung dikeluarkan BNI administers loans directly disbursed by the
oleh Pemerintah Republik Indonesia (didanai oleh Government of the Republic of Indonesia (financed
kreditur luar negeri) yang ditujukan kepada by overseas creditors) to the borrowers of certain
penerima pinjaman untuk keperluan pembiayaan specified projects. These borrowers are approved
proyek tertentu. Penerima pinjaman ini telah by the Government of the Republic of Indonesia.
disetujui oleh Pemerintah Republik Indonesia. Payments received by BNI from borrowers are
Pembayaran yang diterima oleh BNI dari penerima remitted back to the Government. BNI bears no
pinjaman dikembalikan lagi ke Pemerintah. BNI credit risk on these transactions. These loans are
tidak menanggung risiko kredit atas transaksi- not the assets of BNI and funds received from the
transaksi tersebut. Pinjaman tersebut bukan Government of Republic of Indonesia are not the
merupakan aset BNI dan dana yang diterima dari liabilities of BNI. These loans are not recognised in
Pemerintah Republik Indonesia bukan merupakan BNI’s consolidated financial statements. BNI
liabilitas BNI. Pinjaman tersebut tidak dibukukan receives fees for administering the loans of 0.25%
dalam laporan keuangan konsolidasian BNI. BNI from the average of loans outstanding balance in
memperoleh pendapatan atas pengelolaan Rupiah and 0.15% of the average of loan
pinjaman tersebut sebesar 0,25% dari rata-rata outstanding balance in United States Dollar.
saldo baki debet pinjaman dalam mata uang
Rupiah dan 0,15% dari rata-rata saldo baki debet
pinjaman dalam mata uang Dolar Amerika Serikat.
Halaman - 271 - Page
1482 Transforming the Future, Empowering Indonesia
Page 882
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
55. KREDIT KELOLAAN (lanjutan) 55. CHANNELLING LOANS (continued)
Jumlah kredit yang dikelola oleh BNI atas nama Following is the outstanding loans balance
Pemerintah tersebut pada tanggal-tanggal administered by BNI on behalf of the Government
31 Desember 2024 dan 2023 adalah sebagai as of 31 December 2024 and 2023:
berikut:
2024 2023
Sektor Sector
Listrik, gas dan air 4,098 4,098 Electricity, gas and water
Pertanian 2,876 2,876 Agriculture
Pengangkutan, pergudangan Transportation, warehouse and
dan komunikasi 2,747 2,747 communications
Perdagangan, restoran dan hotel 2,258 2,259 Trading, restaurant and hotel
Jasa pelayanan sosial 1,876 1,876 Social services
Jasa dunia usaha 1,680 1,680 Business services
Perindustrian 1,125 1,125 Manufacturing
Konstruksi 6 6 Construction
Lain-lain 9,399 9,402 Others
Total 26,065 26,069 Total
56. TAMBAHAN INFORMASI ARUS KAS 56. SUPPLEMENTARY CASH FLOW INFORMATION
Perubahan pada liabilitas yang timbul dari aktivitas Changes in liabilities arising from financing
pendanaan pada laporan arus kas konsolidasian activities in the consolidated cash flow statement
adalah sebagai berikut: are as follows:
1 Januari/ Arus kas/ Lain-lain/ 31 Desember/
January 2024 Cash flow Others December 2024
Pinjaman yang diterima 30,949,608 12,424,936 (443,100) 42,931,444 Borrowings
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 6,891,177 8,430,894 568,874 15,890,945 agreements to repurchase
Efek-efek yang diterbitkan 4,893,357 8,187,500 (106,360) 12,974,497 Securities issued
Efek-efek subordinasi 16,928,731 - 770,453 17,699,184 Subordinated securities
Saham treasuri (179,960) - 179,960 - Treasury Shares
Pembayaran Dividen - (10,454,738) 10,454,738 - Payment of dividends
Pembayaran liabilitas sewa 1,287,369 (870,149) 586,993 1,004,213 Payment of lease liabilities
60,770,282 17,718,443 12,011,558 90,500,283
1 Januari/ Arus kas/ Lain-lain/ 31 Desember/
January 2023 Cash flow Others December 2023
Pinjaman yang diterima 35,654,206 (3,661,311) (1,043,287) 30,949,608 Borrowings
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 2,885,286 4,011,546 (5,655) 6,891,177 agreements to repurchase
Efek-efek yang diterbitkan 4,896,875 - (3,518) 4,893,357 Securities issued
Efek-efek subordinasi 17,213,150 - (284,419) 16,928,731 Subordinated securities
Saham treasuri - (179,960) - (179,960) Treasury Shares
Pembayaran dividen - (7,324,821) 7,324,821 - Payment of dividend
Pembayaran liabilitas sewa 1,146,127 (240,769) 382,011 1,287,369 Payment of lease liabilities
61,795,644 (7,395,315) 6,369,953 60,770,282
Halaman - 272 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1483
Page 883
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
57. ANALISIS KUALITAS KREDIT 57. CREDIT QUALITY ANALYSIS
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
Peningkatan Risiko Kredit Secara Signifikan Significant Increase in Credit Risk
Ketika menentukan apakah risiko gagal bayar pada When determining whether the risk of default on
instrumen keuangan telah meningkat secara financial instruments has increased significantly
signifikan sejak pengakuan awal, Bank since initial recognition, the Bank considers
mempertimbangkan informasi yang wajar dan reasonable and supported relevant information
terdukung, serta relevan yang tersedia tanpa biaya that is available without excessive costs or efforts.
atau upaya yang berlebihan. Hal tersebut This includes quantitative and qualitative
mencakup informasi dan analisa kuantitatif dan information and analysis, based on historical
kualitatif, berdasarkan pada pengalaman historis experience and credit expert assessments and
dan penilaian pakar kredit dan termasuk perkiraan including forward-looking estimates.
masa depan (forward-looking).
Tujuan dari penilaian ini adalah untuk The purpose of this assessment is to identify
mengidentifikasi apakah peningkatan risiko kredit whether a significant increase in credit risk of
secara signifikan atas eksposur telah terjadi exposure has occurred by comparing:
dengan membandingkan:
• Probability of default (PD) atas umur tersisa • Probability of default (PD) for the remaining
pada tanggal pelaporan; dengan age at the reporting date; with
• Probability of default (PD) atas umur tersisa • Probability of default (PD) for the estimated
yang diestimasi pada saat pengakuan awal remaining age at initial recognition of the
eksposur (jika relevan, disesuaikan dengan exposure (if relevant, adjusted for change in
perubahan ekspektasi pembayaran di muka). expectations of prepayment).
Bank menggunakan kriteria berikut dalam Bank use these criteria for determining whether
menentukan apakah peningkatan risiko kredit there has been a significant increase in credit :
secara signifikan atas eksposur telah terjadi:
• pengujian kuantitatif berdasarkan perubahan • quantitative test based on movement in
probability of default (PD); probability of default (PD);
• indikator kualitatif; • qualitative indicators;
• tertunggak lebih dari 30 hari. • a backstop of 30 days past due.
Credit Risk Grades Credit Risk Grades
Bank mengalokasikan setiap eksposur ke credit The Bank allocated each exposure to credit risk
risk grades berdasarkan variasi data yang grades based on a variety of data that is
ditentukan dapat memprediksi risiko gagal bayar determined to predict the risk of default and apply
dan menerapkan pengalaman atas kredit. Credit credit experience judgement. Credit risk grades are
risk grades ditetapkan menggunakan faktor determined using qualitative and quantitative
kualitatif dan kuantitatif yang dapat factors that can indicate the risk of default. These
mengindikasikan risiko gagal bayar. Faktor-faktor factors vary depending on the nature of the
ini bervariasi tergantung pada sifat eksposur dan exposure and the type of borrower.
jenis peminjam.
Credit risk grades ditetapkan dan dikalibrasi Credit risk grades are determined and calibrated in
sedemikian rupa sehingga risiko terjadinya gagal such a way that the risk of default is increasing
bayar meningkat secara eksponensial seiring exponentially as credit risk rating decreases, for
dengan penurunan rating risiko kredit, sebagai example, the difference between credit risk rating
contoh, selisih antara credit risk rating grades 1 grades 1 and 2 is smaller than the difference
dan 2 lebih kecil dari pada selisih antara credit risk between credit risk rating grades 2 and 3.
rating grades 2 dan 3.
Setiap eksposur dialokasikan ke credit risk grades Each exposure is allocated to credit risk grades at
pada pengakuan awal berdasarkan informasi yang initial recognition based on available information
tersedia tentang peminjam. Eksposur ini dipantau about the borrower. This exposure is monitored on
secara berkelanjutan, dan dapat mengakibatkan an ongoing basis, and can result in the exposure
eksposur dipindahkan ke credit risk grades yang being transferred to different credit risk grades.
berbeda. Pemantauan biasanya menggunakan Monitoring usually uses the following data:
data berikut: laporan keuangan, penggunaan financial statements, use of credit facilities and
fasilitas kredit, dan estimasi kondisi ekonomi. estimates of economic conditions.
Halaman - 273 - Page
1484 Transforming the Future, Empowering Indonesia
Page 884
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
57. ANALISIS KUALITAS KREDIT (lanjutan) 57. CREDIT QUALITY ANALYSIS (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
(lanjutan) (continued)
Penentuan Struktur Probability of Default Determination of the Probability of Default
Structure
Credit risk grades adalah input utama dalam Credit risk grades are the main input in determining
penentuan struktur PD term structure atas the PD term structure of the exposure. The Bank
eksposur. Bank mengumpulkan informasi kinerja collects performance and default information about
dan gagal bayar tentang eksposur risiko kredit credit risk exposures, which are analyzed by
yang dianalisa berdasarkan yurisdiksi atau wilayah jurisdiction or region and by product and borrower
dan menurut jenis produk dan peminjam serta type as well as credit risk assessment. For some
penilaian risiko kredit. Untuk beberapa portofolio, portfolios, information purchased from external
informasi yang dibeli dari penilai kredit eksternal credit analyst is also used.
juga digunakan.
Bank menggunakan model statistik untuk The Bank uses a statistical model to analyze the
menganalisa data yang dikumpulkan dan collected data and produce an estimate of the
menghasilkan perkiraan probability of default (PD) probability of default (PD) for the remaining life and
atas umur tersisa dan bagaimana hal ini how this is expected to change as a result of the
diperkirakan akan berubah sebagai akibat dari passage of time.
berlalunya waktu.
Analisa ini mencakup identifikasi dan kalibrasi This analysis includes the identification and
hubungan antara perubahan tingkat gagal bayar calibration of the relationship between changes in
dan perubahan dalam faktor-faktor makro ekonomi default rates and changes in key macroeconomic
utama serta analisa mendalam tentang dampak factors as well as an in-depth analysis of the
faktor-faktor lain tertentu (misalkan restrukturisasi) impact of other certain factors (e.g. restructuring)
pada risiko gagal bayar. Untuk sebagian besar on the risk of default. For most exposures, the
eksposur, indikator makro ekonomi utama meliputi: main macroeconomic indicators include: GDP
pertumbuhan PDB, suku bunga acuan, dan tingkat growth, benchmark interest rates, and the
pengangguran. Untuk eksposur pada industri unemployment rate. For exposures in certain
dan/atau wilayah tertentu, analisa dapat mencakup industries and/or regions, the analysis can include
harga komoditas dan/atau harga properti yang commodity prices and/or relevant property prices.
relevan.
Penentuan Terjadinya Peningkatan Risiko Determination of Significant Increase in Credit
Kredit Secara Signifikan Risk
Bank mempergunakan sejumlah kriteria untuk Bank uses several criteria for determining that
menentukan telah terjadi peningkatan risiko kredit credit risk has increased significantly.
secara signifikan.
Kriteria tersebut ditetapkan menggunakan faktor The criteria are determined using qualitative and
kuantitatif dan kualitatif termasuk penentuan quantitative factors including determination based
berdasarkan status hari tunggakan yang dapat on arrear day status that can indicate significant
mengindikasikan telah terjadi peningkatan risiko increase in credit risk since initial recognition.
kredit yang signifikan terhadap saat awal diberikan.
Bank dimungkinkan menggunakan penilaian dari The Bank can also use the judgment of credit
analis kredit dan jika memungkinkan, pengalaman analysts and, if possible, relevant historical
historis yang relevan, dalam menentukan bahwa experience, in determining that the exposure may
eksposur mungkin saja telah mengalami have experienced a significant increase in credit
peningkatan risiko kredit yang signifikan risk based on certain qualitative indicators that are
berdasarkan indikator kualitatif tertentu yang considered to indicate this and their effects may
dianggap dapat mengindikasikan hal tersebut not be fully reflected in quantitative analysis in a
dimana pengaruhnya mungkin belum sepenuhnya comprehensive manner on a timely manner.
tercermin pada saat dilakukan analisis kuantitatif
secara komprehensif dan tepat waktu.
Halaman - 274 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1485
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PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
57. ANALISIS KUALITAS KREDIT (lanjutan) 57. CREDIT QUALITY ANALYSIS (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
(lanjutan) (continued)
Penentuan Terjadinya Peningkatan Risiko Determination of Significant Increase in Credit
Kredit Secara Signifikan (lanjutan) Risk (continued)
Bank menentukan bahwa peningkatan risiko kredit The Bank determines that a significant increase in
secara signifikan belum terjadi apabila masih credit risk has not occurred if it is still less than 30
kurang dari 30 hari tunggakan. Hari tunggakan days in arrears. Arrear days are determined by
ditentukan dengan menghitung jumlah hari sejak counting the number of days from the initial due
tanggal jatuh tempo awal dimana pembayaran date where full payment has not been received.
penuh belum diterima. Tanggal jatuh tempo The due date is determined without considering the
ditentukan tanpa mempertimbangkan masa grace period that might be available to the
tenggang yang mungkin tersedia bagi peminjam. borrower.
Bank memantau efektivitas kriteria yang digunakan The Bank monitors the effectiveness of the criteria
dalam mengidentifikasi peningkatan risiko kredit used in identifying significant increases in credit
yang signifikan dengan cara reviu berkala. risk by periodic review.
Modifikasi Aset Keuangan Modification of Financial Assets
Ketentuan kontraktual pinjaman dapat dimodifikasi Loan contractual terms can be modified for a
untuk beberapa alasan, termasuk perubahan number of reasons, including changes in market
kondisi pasar, retensi pelanggan dan faktor-faktor conditions, customer retention and other factors
lain yang tidak terkait dengan penurunan kredit not related to the current credit decline. Loans with
saat ini. Pinjaman yang ketentuan kontraktualnya modified contractual terms can cause the initial
dimodifikasi dapat menyebabkan pinjaman awal loan to be derecognized and recognized the
dihentikan pengakuannya dan pinjaman hasil modified loan as a new loan at fair value.
modifikasi diakui sebagai pinjaman baru pada nilai
wajar.
Ketika ketentuan kontraktual pinjaman dimodifikasi When the contractual terms of the loan are
dan tidak mengakibatkan penghentian pengakuan, modified and do not result in termination of
penentuan terjadinya peningkatan risiko kredit recognition, determining the occurrence of a
secara signifikan dilakukan dengan cara significant increase in credit risk is done by
membandingkan: comparing:
• Sisa PD sepanjang umur pada tanggal • PD remaining life at reporting date based on
pelaporan berdasarkan ketentuan yang modified provision; with
dimodifikasi; dengan
• Sisa PD sepanjang umur yang diestimasi • Residual PD throughout the estimated age
berdasarkan data pada saat pengakuan awal based on data at initial recognition and initial
dan ketentuan kontraktual awal. contractual provisions.
Definisi Gagal Bayar (Default) Definition of Failed Payment (Default)
Grup menganggap aset keuangan dalam keadaan The Group considers financial assets as default
default/gagal bayar ketika: when:
• Debitur tidak mungkin membayar kewajiban • The debtor is unlikely to pay its credit
kreditnya kepada secara penuh, tanpa obligation in full, without assistance (recourse)
bantuan (recourse) dari Grup; atau from the Group; or
• Debitur telah melewati jatuh tempo lebih dari • The debtors have past due more than 90 days
90 hari atas kewajiban kredit material apapun for any material credit obligations to the
kepada Grup. Group.
Halaman - 275 - Page
1486 Transforming the Future, Empowering Indonesia
Page 886
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
57. ANALISIS KUALITAS KREDIT (lanjutan) 57. CREDIT QUALITY ANALYSIS (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
(lanjutan) (continued)
Definisi Gagal Bayar (Default) (lanjutan) Definition of Failed Payment (Default)
(continued)
Dalam menilai apakah debitur dalam keadaan In assessing whether a debtor is in default, the
default/gagal bayar, Grup mempertimbangkan Group considers the following indicators:
indikator berikut:
• Kualitatif seperti pelanggaran persyaratan • Qualitative such as violations of the terms of
perjanjian (covenants); the agreement (covenants);
• Kuantitatif seperti status tunggakan; dan • Quantitative such as arrears status; and
• Berdasarkan data yang dikembangkan secara • Based on data developed internally and
internal dan diperoleh dari sumber eksternal. obtained from external sources.
Input, Asumsi, dan Teknik yang Digunakan Inputs, Assumptions, and Techniques Used in
dalam Mengestimasi Penurunan Nilai Estimating Impairment
Penggunaan informasi perkiraan masa depan Use of forward-looking information
(forward-looking)
Grup menggunakan informasi forward-looking The Group uses forward-looking information in
dalam menilai apakah telah terjadinya peningkatan assessing whether there has been a significant
risiko kredit secara signifikan dan pengukuran increase in credit risk and measurement of
kerugian kredit ekspektasian. Berdasarkan saran expected credit losses. Based on advice from the
dari Komite Manajemen Risiko, pakar ekonomi dan Risk Management Committee, economists and
pertimbangan berbagai informasi aktual dan consideration of various actual information and
perkiraan eksternal, Grup merumuskan pandangan external forecast, the Group formulated a base
dasar (base case) tentang pergerakan variabel case for the movement of relevant economic
ekonomi yang relevan di masa depan serta variables in future as well as forecasts of other
perkiraan skenario lain yang mungkin terjadi. possible scenarios. This process involves
Proses ini meliputi pengembangan dua atau lebih developing two or more additional economic
skenario ekonomi tambahan dan scenarios and considering the relative probabilities
mempertimbangkan probabilitas relatif dari of the possible outputs. External information
keluaran (output) yang mungkin. Informasi includes economic data and estimation published
eksternal mencakup data ekonomi dan perkiraan by, such as government agencies and selected
yang diterbitkan oleh, seperti badan pemerintah private sector analysts and academics.
dan analis sektor swasta dan akademisi terpilih.
Pandangan dasar (base case) mencerminkan The base case reflects the output with the highest
keluaran dengan probabilitas yang paling tinggi dan probability and is used in strategic planning and
digunakan dalam perencanaan strategis dan budgeting. Another scenario, reflects more
anggaran. Skenario yang lain, mencerminkan optimistic outputs and more pessimistic outputs.
keluaran yang lebih optimis dan keluaran yang
lebih pesimis.
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Loss
Input utama dalam pengukuran kerugian kredit The main inputs in measuring expected credit loss
ekspektasian adalah variabel berikut : are the following variables:
• Probability of default (PD); • Probability of default (PD);
• Loss of given default (LGD); • Loss of given default (LGD);
• Exposure at default (EAD). • Exposure at default (EAD).
Halaman - 276 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Page 887
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
57. ANALISIS KUALITAS KREDIT (lanjutan) 57. CREDIT QUALITY ANALYSIS (continued)
Input, Asumsi, dan Teknik yang Digunakan Inputs, Assumptions, and Techniques Used in
dalam Mengestimasi Penurunan Nilai (lanjutan) Estimating Impairment (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Loss
(lanjutan) (continued)
Parameter ini umumnya berasal dari model statistik These parameters generally come from statistical
yang dikembangkan secara internal dan data models that are developed internally and other
historis lainnya. Parameter ini disesuaikan untuk historical data. This parameter is adjusted to reflect
mencerminkan informasi forward-looking. forward-looking information.
Estimasi PD adalah estimasi pada tanggal tertentu, PD estimation is an estimate on a certain date,
yang dihitung berdasarkan model peringkat which is calculated based on a statistical ranking
statistik, dan dinilai menggunakan rating yang model, and is assessed using a rating that is
disesuaikan dengan berbagai kategori dari debitur adjusted to various categories of debtors and
dan eksposur. Model statistik ini didasarkan pada exposures. This statistical model is based on data
data yang disusun secara internal yang terdiri dari compiled internally consisting of quantitative and
faktor kuantitatif dan kualitatif. qualitative factors.
LGD adalah besarnya kerugian jika terjadi gagal LGD is the amount of loss if there is a default. LGD
bayar. Parameter LGD diestimasi secara historis parameters are historically estimated based on the
berdasarkan tingkat pemulihan atas klaim terhadap level of recovery of claims against debtors who
debitur yang gagal bayar. Model LGD default. The LGD model considers the structure,
mempertimbangkan struktur, jaminan, senioritas collateral, claim seniority, the debtor industry, and
klaim, industri debitur, dan biaya pemulihan setiap the cost of recovering any collateral that is an
jaminan yang merupakan bagian integral dari aset integral part of a financial asset.
keuangan.
EAD merepresentasikan estimasi eksposur jika EAD represents the estimated exposure in case of
terjadi gagal bayar. EAD suatu aset keuangan default. EAD of a financial asset is the gross
adalah jumlah tercatat bruto. Untuk komitmen carrying amount. For loan commitments and
pinjaman dan jaminan keuangan, EAD mencakup financial guarantees, EAD includes the amount
jumlah yang telah ditarik, serta jumlah potensial di that has been withdrawn, as well as potential future
masa depan yang akan ditarik, yang diestimasi amounts to be withdrawn, which are estimated
berdasarkan pengamatan historis dan perkiraan based on historical observations and forward-
berwawasan ke depan (forward-looking). looking estimates.
Ketika pemodelan parameter dilakukan secara When parameter modelling is done collectively,
kolektif, instrumen keuangan dikelompokkan financial instruments are grouped according to the
berdasarkan kesamaan karakteristik risiko yang similarity of risk characteristics which include:
meliputi:
• jenis instrumen; • type of instrument;
• peringkat risiko kredit; • credit risk rating;
• jenis agunan; • type of collateral;
• tanggal pengakuan awal; • date of initial recognition;
• sisa waktu jatuh tempo; • remaining due date;
• industri; dan • industry; and
• lokasi geografis debitur. • debtor’s geographical location.
Halaman - 277 - Page
1488 Transforming the Future, Empowering Indonesia
Page 888
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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. BEBAN TANGGUNG JAWAB SOSIAL DAN 58...TANGGUNG JAWAB SOSIAL DAN
LINGKUNGAN (TJSL) LINGKUNGAN (TJSL) EXPENSE
Beban TJSL yang telah dibebankan pada laporan TJSL expense that was charged to profit or loss
laba rugi untuk periode yang berakhir pada tanggal amounted to Rp134,755 and Rp135,958 for the
31 Desember 2024 dan 2023 adalah masing- period ended 31 December 2024 and 2023,
masing sebesar Rp134.755 dan Rp135.958. respectively.
59. INFORMASI TAMBAHAN YANG TIDAK 59...ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN ACCOUNTING
AKUNTANSI INDONESIA STANDARDS
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards:
Akuntansi Indonesia:
a. Giro pada Bank Indonesia a. Current accounts with Bank Indonesia
Bank dipersyaratkan untuk memiliki Giro Wajib The Bank is required to maintain Minimum
Minimum (GWM) dalam mata uang Rupiah Statutory Reserves (GWM) in Rupiah for
dalam kegiatannya sebagai bank umum, serta conventional bank and Minimum Statutory
GWM dalam mata uang asing dalam Reserves in foreign currencies for foreign
kegiatannya melakukan transaksi mata uang exchange transactions.
asing.
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the Bank's
Giro Wajib Minimum (GWM) Bank telah sesuai Minimum Statutory Reserve complied with
dengan Peraturan Bank Indonesia (PBI) No. Bank Indonesia (BI) Regulation PBI No.
24/4/PBI/2022 tanggal 1 Maret 2022 tentang 24/4/PBI/2022 dated 1 March 2022 and
Giro Wajib Minimum Bank Umum Dalam Regulation of Members of The Board of
Rupiah dan Valuta Asing Bagi Bank Umum Governors (PADG) No. 24/8/PADG/2022
Konvensional dan Peraturan Anggota Dewan dated 30 June 2022 concerning Minimum
Gubernur (PADG) No. 24/8/PADG/2022 Statutory Reserve of Commercial Banks with
tanggal 30 Juni 2022, yang masing-masing BI in Rupiah and foreign currency, which are
sebesar: as follows:
2024 2023
Rupiah Rupiah
- GWM Primer 6.40% 6.80% Primary Statutory Reserve -
Harian*) 0.00% 0.00% Daily*)
Rata-rata*) 6.40% 6.80% Average*)
- PLM**) 5.00% 5.00% MPLB**) -
Mata uang asing 4.00% 4.00% Foreign Currencies
Harian 2.00% 2.00% Daily
Rata-rata 2.00% 2.00% Average
*) Berdasarkan PADG Nomor 12 Tahun 2023 tanggal 27 *) Based on PADG No. 12/2023 dated 27 September 2023, Bank
September 2023, Bank mendapatkan insentif berupa gets incentives in the form of relaxation of the Statutory Reserves
kelonggaran GWM dalam Rupiah pada 31 Desember 2024 in Rupiah on 31 December 2024 amounting to 2.60% because
sebesar 2,60% karena Bank melakukan penyediaan dana untuk Bank provides funds for certain and inclusive economic activities.
kegiatan ekonomi tertentu dan inklusif. GWM dalam Rupiah yang The Statutory Reserves in Rupiah that must be fulfilled by the
harus dipenuhi Bank pada 31 Desember 2024 yang seharusnya Bank on 31 December 2024 which should be 9.00% with daily
sebesar 9,00% dengan ketentuan harian 0,00% dan rata-rata provisions of 0.00% and an average of 9.00% become 6.40%
9,00% menjadi sebesar 6,40% dengan ketentuan harian 0,00% with daily provisions of 0.00% and an average of 6.40%.
dan rata-rata 6,40%.
**) Berdasarkan PADG Nomor 18 Tahun 2023 tanggal 29 November **) Based on PADG No. 18/2023 dated 29 November 2023, the
2023, kebijakan pemenuhan Penyangga Likuiditas policy regarding fulfillment of Macroprudential Liquidity Buffer
Makroprudensial (PLM) ditetapkan sebesar 5,00%. (MPLB) is set at 5.00%.
Halaman - 278 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Page 889
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
59. INFORMASI TAMBAHAN YANG TIDAK 59...ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN ACCOUNTING
AKUNTANSI INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
a. Giro pada Bank Indonesia (lanjutan) a. Current accounts with Bank Indonesia
(continued)
Giro Wajib Minimum (GWM) adalah simpanan Minimum Statutory Reserve is a minimum
minimum yang wajib dipelihara oleh Bank reserve that should be maintained by the Bank
dalam bentuk saldo Rekening Giro pada Bank in Current Accounts with Bank Indonesia.
Indonesia. Penyangga Likuiditas Macroprudential Liquidity Buffer (MPLB) are
Makroprudensial (PLM) adalah cadangan the minimum reserves that should be
minimum yang wajib dipelihara oleh Bank maintained by the Bank which comprised of
berupa Sertifikat Bank Indonesia (SBI), Certificates of Bank Indonesia (SBI),
Sertifikat Deposito Bank Indonesia (SDBI), Certificates Deposit of Bank Indonesia (SDBI),
Sukuk Bank Indonesia (SukBI) dan/atau Surat Sukuk of Bank Indonesia (SukBI), and/or
Berharga Negara (SBN). Giro RIM adalah Government Securities (SBN). RIM Current
tambahan simpanan minimum yang wajib Account is an additional reserve that should be
dipelihara oleh Bank dalam bentuk saldo maintained by the Bank in the form of Current
Rekening Giro pada Bank Indonesia. Accounts with Bank Indonesia. Based on
Berdasarkan PADG No. 23/7/PADG/2021 PADG No. 23/7/PADG/2021 dated 26 April
tanggal 26 April 2021, besaran dan parameter 2021, the amount and parameters used in
yang digunakan dalam pemenuhan Giro RIM fulfilling RIM Current Account are the lower
adalah batas bawah target sebesar 84% dan target limit of 84% and the upper target limit of
batas atas target sebesar 94% dengan 94% with a Capital Adequacy Ratio (CAR)
Kewajiban Penyediaan Modal Minimum incentive of 14%.
(KPMM) insentif sebesar 14%.
Rasio Giro Wajib Minimum untuk rekening The ratio of the Minimum Statutory Reserve
Rupiah dan mata uang asing pada tanggal 31 requirement for its Rupiah and foreign
Desember 2024 dan 2023 masing-masing currencies accounts as of 31 December 2024
sebesar: and 2023, are as follows:
2024 2023
Rupiah Rupiah
- GWM Primer 6.51% 9.53% Primary Statutory Reserve -
Harian 0.00% 0.00% Daily
Rata-rata 6.51% 9.53% Average
- PLM 14.77% 15.05% MPLB -
Mata uang asing 4.01% 4.01% Foreign currencies
Harian 2.00% 2.00% Daily
Rata-rata 2.01% 2.01% Average
BNI telah memenuhi ketentuan Bank BNI has complied with the Bank Indonesia
Indonesia tentang Giro Wajib Minimum pada regulations regarding the Minimum Statutory
tanggal 31 Desember 2024 dan 2023. Reserve as of 31 December 2024 and
2023.
Pengungkapan lebih lanjut pada giro pada The further disclosures on current accounts
Bank Indonesia diungkapkan pada Catatan 5. with Bank Indonesia are presented in Note 5.
b. Giro pada bank lain b. Current accounts with other banks
Berdasarkan kolektibilitas sesuai Peraturan By Financial Service Authority Rule
OJK collectibility
Seluruh giro pada bank lain pada tanggal- All current accounts with other banks as of
tanggal 31 Desember 2024 dan 2023 31 December 2024 and 2023 are classified as
diklasifikasikan lancar. current.
Pengungkapan lebih lanjut pada giro pada The further disclosures on current accounts
bank lain diungkapkan pada Catatan 6. with other banks are presented in Note 6.
Halaman - 279 - Page
1490 Transforming the Future, Empowering Indonesia
Page 890
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
59. INFORMASI TAMBAHAN YANG TIDAK 59...ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN ACCOUNTING
AKUNTANSI INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
c. Penempatan pada bank lain dan Bank c. Placements with other banks and Bank
Indonesia Indonesia
Berdasarkan kolektibilitas sesuai Peraturan By Financial Service Authority Rule
OJK collectibility
Seluruh penempatan pada bank lain dan Bank All placements with other banks and Bank
Indonesia pada tanggal-tanggal 31 Desember Indonesia as of 31 December 2024 and
2024 dan 2023 diklasifikasikan sebagai lancar. 2023 are classified as current.
Pengungkapan lebih lanjut pada penempatan The further disclosures on placement with
pada bank lain dan Bank Indonesia other banks and Bank Indonesia are presented
diungkapkan pada Catatan 7. in Note 7.
d. Efek-efek d. Marketable securities
Berdasarkan kolektibilitas sesuai Peraturan By Financial Service Authority Rule
OJK collectibility
2024 2023
Cadangan Cadangan
kerugian kerugian
penurunan nilai/ penurunan nilai/
Pokok/ Allowance for Pokok/ Allowance for
Principal impairment losses Principal impairment losses
Lancar 48,210,907 (273) 36,873,566 (151) Current
Kurang lancar*) 316,989 - 291,324 - Substandard*)
Macet - - 242,790 (242,790) Loss
48,534,346 (273) 37,407,680 (242,941)
ΎͿ ΎͿ
Cadangan kerugian penurunan nilai pada efek-efek dengan Allowance for impairment losses on marketable securities
klasifikasi nilai wajar melalui penghasilan komprehensif lain classified as fair value through other comprehensive
dicatat pada penghasilan komprehensif lain, karena nilai income is recorded in other comprehensive income,
tercatatnya disajikan sebesar nilai wajarnya. because the carrying value is presented at fair value.
Pengungkapan lebih lanjut pada efek-efek The further disclosures on marketable
diungkapkan pada Catatan 8. securities are presented in Note 8.
e. Wesel ekspor dan tagihan lainnya e. Bills and other receivables
Berdasarkan kolektibilitas sesuai Peraturan By Financial Service Authority Rule
OJK collectibility
2024 2023
Cadangan Cadangan
kerugian kerugian
penurunan nilai/ penurunan nilai/
Pokok/ Allowance for Pokok/ Allowance for
Principal impairment losses Principal impairment losses
Lancar 13,295,854 (52,828) 19,277,495 (278,501) Current
13,295,854 (52,828) 19,277,495 (278,501)
Pengungkapan lebih lanjut pada wesel ekspor The further disclosures on bills and other
dan tagihan lainnya diungkapkan pada receivables are presented in Note 9.
Catatan 9.
Halaman - 280 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1491
Page 891
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
59. INFORMASI TAMBAHAN YANG TIDAK 59...ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN ACCOUNTING
AKUNTANSI INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
f. Tagihan akseptasi f. Acceptance receivables
Berdasarkan kolektibilitas sesuai Peraturan By Financial Service Authority Rule
OJK collectibility
2024 2023
Cadangan Cadangan
kerugian kerugian
penurunan nilai/ penurunan nilai/
Pokok/ Allowance for Pokok/ Allowance for
Principal impairment losses Principal impairment losses
Lancar 15,966,466 (85,551) 17,568,675 (477,481) Current
Dalam perhatian khusus 52,304 (7,698) - - Special mention
16,018,770 (93,249) 17,568,675 (477,481)
Pengungkapan lebih lanjut pada tagihan The further disclosures on acceptance
akseptasi diungkapkan pada Catatan 10. receivables are presented in Note 10.
g. Tagihan dan liabilitas derivatif g. Derivative receivable and payables
Berdasarkan hasil penelaahan dan evaluasi Based on the Bank’s management review and
manajemen Bank, seluruh tagihan derivatif evaluation, all derivative receivables as of 31
pada tanggal 31 Desember 2024 dan 2023 December 2024 and 2023 are classified as
digolongkan lancar. current.
Pengungkapan lebih lanjut pada tagihan dan The further disclosures on derivative
liabilitas derivatif diungkapkan pada Catatan receivables and payables are presented in
11. Note 11.
h. Pinjaman yang diberikan h. Loans
Berdasarkan kolektibilitas sesuai Peraturan By Financial Service Authority Rule
OJK collectibility
2024 2023
Cadangan Cadangan
kerugian kerugian
penurunan nilai/ penurunan nilai/
Allowance for Allowance for
Pokok/ impairment Pokok/ impairment
Principal losses Principal losses
Lancar 731,053,036 (12,730,108) 646,348,458 (15,011,241) Current
Dalam perhatian khusus 29,565,938 (16,433,250) 33,900,760 (21,536,797) Special mention
Kurang lancar 3,837,708 (2,248,250) 2,954,368 (1,989,252) Substandard
Diragukan 2,137,988 (1,221,285) 2,822,349 (1,994,520) Doubtful
Macet 9,277,108 (6,051,627) 9,058,834 (6,626,321) Loss
775,871,778 (38,684,520) 695,084,769 (47,158,131)
Pengungkapan lebih lanjut pada pinjaman The further disclosures on loans are presented
yang diberikan diungkapkan pada Catatan 12. in Note 12.
Halaman - 281 - Page
1492 Transforming the Future, Empowering Indonesia
Page 892
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
59. INFORMASI TAMBAHAN YANG TIDAK 59...ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN ACCOUNTING
AKUNTANSI INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
h. Pinjaman yang diberikan (lanjutan) h. Loans (continued)
Pinjaman bermasalah dan cadangan Non-performing loans and allowance for
kerugian penurunan nilai berdasarkan impairment losses by economic sector
sektor ekonomi
2024 2023
Cadangan Cadangan
kerugian kerugian
penurunan nilai/ penurunan nilai/
Allowance for Allowance for
Pokok/ impairment Pokok/ impairment
Principal losses Principal losses
Perindustrian 3,995,256 (2,403,477) 3,489,493 (2,548,143) Manufacturing
Perdagangan, Trading, restaurants
restoran dan hotel 4,251,648 (2,532,619) 3,764,179 (2,467,235) and hotels
Pertanian 1,133,250 (734,684) 852,957 (485,270) Agriculture
Jasa dunia usaha 556,739 (347,782) 1,711,936 (1,438,661) Business services
Pengangkutan, pergudangan Transportation, warehousing
dan komunikasi 1,649,543 (1,314,101) 656,816 (507,106) and communications
Konstruksi 429,856 (322,748) 853,233 (614,290) Construction
Jasa pelayanan sosial 237,474 (127,783) 286,902 (158,832) Social services
Pertambangan 66,177 (40,113) 785,105 (674,164) Mining
Listrik, gas dan air 39,368 (25,659) 236,446 (227,038) Electricity, gas and water
Lain-lain 2,893,493 (1,672,196) 2,198,484 (1,489,354) Others
15,252,804 (9,521,162) 14,835,551 (10,610,093)
Rasio kredit bermasalah BNI dan Entitas Anak The non-performing loans ratio of BNI
secara gross (sebelum dikurangi cadangan and Subsidiaries on a gross basis (before
kerugian penurunan nilai) sesuai dengan deducting the allowance for impairment
peraturan OJK yang berlaku pada tanggal losses) in accordance with the OJK
31 Desember 2024 dan 2023 masing-masing regulation as of 31 December 2024 and
sebesar 1,97% dan 2,13% (rasio untuk BNI 2023 were 1.97% and 2.13%, respectively (the
saja 1,97% dan 2,14% masing-masing pada ratios for BNI only were 1.97% and 2.14% as
tanggal 31 Desember 2024 dan 2023), of 31 December 2024 and 2023, respectively),
sedangkan rasio kredit bermasalah BNI dan while the non-performing loans ratio of BNI
Entitas Anak secara neto pada tanggal and Subsidiaries on a net basis as of
31 Desember 2024 dan 2023 masing-masing 31 December 2024 and 2023 were 0.74% and
sebesar 0,74% dan 0,61% (rasio untuk BNI 0.61%, respectively (the ratios for BNI only
saja 0,74% dan 0,61% masing-masing pada were 0.74% and 0.61% as of
tanggal 31 Desember 2024 dan 2023). 31 December 2024 and 2023, respectively).
Pengungkapan lebih lanjut pada pinjaman The further disclosures on loans are presented
yang diberikan diungkapkan pada Catatan 12. in Note 12.
Halaman - 282 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1493
Page 893
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
59. INFORMASI TAMBAHAN YANG TIDAK 59...ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN ACCOUNTING
AKUNTANSI INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
h. Pinjaman yang diberikan (lanjutan) h. Loans (continued)
Pinjaman yang direstrukturisasi Restructured loans
Jumlah kredit yang telah direstrukturisasi dan The total of restructured loans that are
dalam kategori kredit bermasalah berdasarkan categorised as non-performing loan based on
peraturan OJK pada tanggal 31 Desember OJK’s regulation amounted to Rp7,024,794
2024 dan 2023 adalah masing-masing sebesar and Rp5,428,100 as of 31 December 2024
Rp7.024.794 dan Rp5.428.100. and 2023, respectively.
Informasi pokok lainnya sehubungan Other significant information relating to
dengan pinjaman yang diberikan loans
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, there is
tidak terdapat pelanggaran maupun neither any breach nor violation of Legal
pelampauan Batas Maksimum Pemberian Lending Limit (LLL) to related parties and third
Kredit (BMPK) kepada pihak berelasi dan parties as required by Regulation of Financial
pihak ketiga sesuai dengan peraturan yang Services Authority.
ditetapkan Otoritas Jasa Keuangan.
i. Efek-efek yang dibeli dengan janji dijual i. Securities purchased under agreements to
kembali resell
Efek-efek yang dibeli dengan janji dijual Securities purchased under agreements to
kembali yang diungkapkan pada Catatan 14 resell disclosed in Note 14 are classified by
diklasifikasikan berdasarkan kolektabilitas Financial Service Authority rule collectability as
sesuai dengan peraturan OJK sebagai lancar. current.
j. Penyertaan saham - bersih j. Equity investments - net
Penyertaan jangka panjang berdasarkan The classification of long-term equity
kolektibilitas sesuai Peraturan OJK adalah: investments based on Financial Service
Authority Rule collectibility are as follows:
2024 2023
Lancar 593,137 563,700 Current
Total 593,137 563,700 Total
Pengungkapan lebih lanjut pada penyertaan The further disclosures on equity investment -
saham - bersih diungkapkan pada Catatan 17. net are presented in Note 17.
Halaman - 283 - Page
1494 Transforming the Future, Empowering Indonesia
Page 894
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
59. INFORMASI TAMBAHAN YANG TIDAK 59...ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN ACCOUNTING
AKUNTANSI INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
k. Komitmen dan Kontinjensi k. Commitments and Contingencies
Transaksi komitmen dan kontinjensi yang Commitments and contingent transactions that
mempunyai risiko kredit berdasarkan have credit risk by collectability are as follows:
kolektibilitas adalah sebagai berikut:
2024 2023
Lancar 137,900,021 135,986,477 Current
Dalam perhatian khusus 2,128,420 2,879,288 Special mention
Kurang lancar 41,844 67,806 Substandard
Diragukan 54,329 80,154 Doubtful
Macet 831,833 500,973 Loss
140,956,447 139,514,698
Pengungkapan lebih lanjut pada komitmen dan The further disclosures on commitments and
kontinjensi diungkapkan pada Catatan 44. contingencies are presented in Note 44.
l. Manajemen risiko l. Risk management
Penerapan Manajemen Risiko BNI The implementation of BNI Risk Management
berlandaskan pada regulasi nasional maupun is based on national and international
internasional, meliputi Peraturan Otoritas Jasa regulations, including Financial Services
Keuangan (POJK), Surat Edaran Otoritas Jasa Authority Regulations (POJK), Financial
Keuangan (SEOJK), Peraturan Bank Services Authority Circular Letters (SEOJK),
Indonesia (PBI), Surat Edaran Bank Indonesia Bank Indonesia Regulations (PBI), Bank
(SEBI), dan dokumen Basel Committee on Indonesia Circular Letters (SEBI), and Basel
Banking Supervision (BCBS). Committee on Banking Supervision (BCBS).
Beberapa regulasi yang terkait dengan Some of the agreements related to the Bank’s
Manajemen Risiko Bank adalah sebagai Risk Management are as follows:
berikut:
1. POJK No. 18/POJK.03/2016, dated 16
1. POJK No.18/POJK.03/2016 tanggal 16 March 2016 and SEOJK
Maret 2016 dan SEOJK No.34/SEOJK.03/2016
No.34/SEOJK.03/2016 tanggal 1 dated 1 September of 2016 concerning the
September 2016 tentang Penerapan Implementation of Risk Management for
Manajemen Risiko bagi Bank Umum. Commercial Banks.
2. POJK No. 38/POJK.03/2017 tanggal 12 Juli 2. POJK No. 38/POJK.03/2017 dated 12 July
2017 dan SEOJK No. 43/SEOJK.03/2017 2017 and SEOJK No. 43/SEOJK.03/2017
tanggal 19 Juli 2017 tentang Prinsip Kehati- dated 19 July 2017 concerning Prudential
hatian dan Laporan dalam rangka Principles and Reports within the
Penerapan Manajemen Risiko secara framework of the Application of
Konsolidasi bagi Bank yang Melakukan Consolidated Risk Management for Banks
Pengendalian terhadap Perusahaan Anak. that Control Subsidiaries.
3. POJK No.17/POJK.03/2014 tanggal 19 3. POJK No.17/POJK.03/2014 dated 19
November 2014 dan SEOJK No.14/ November 2014 and SEOJK No.14/
SEOJK.03/2015 tanggal 25 Mei 2015 SEOJK.03 /2015 dated 25 May 2015
tentang Penerapan Manajemen Risiko concerning the Implementation of
Terintegrasi bagi Konglomerasi Keuangan. Integrated Risk Management for Financial
Conglomerates.
Halaman - 284 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1495
Page 895
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
59. INFORMASI TAMBAHAN YANG TIDAK 59...ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN ACCOUNTING
AKUNTANSI INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
l. Manajemen risiko (lanjutan) l. Risk management (continued)
BNI juga melakukan pengelolaan terhadap BNI also has risk management for other risks
risiko lainnya sesuai aturan Regulator, yaitu (i) as regulated by Regulator, as follows (i) legal
risiko hukum untuk mengurangi kemungkinan risk to minimise possible losses from lawsuits
kerugian dari tuntutan hukum atau kelemahan or weakness in juridical aspects such as the
aspek yuridis seperti ketiadaan peraturan absence of laws and regulations, or
perundang-undangan yang mendukung atau weaknesses such as non-compliance with the
kelemahan perikatan seperti tidak dipenuhinya terms of the engagements validity of contracts
syarat sahnya kontrak atau pengikatan agunan or imperfect binding of collaterals; (ii)
yang tidak sempurna; (ii) risiko reputasi untuk reputation risk to minimise possible losses due
mengurangi kemungkinan kerugian akibat to stakeholder’s declining levels of trust which
menurunnya tingkat kepercayaan pemangku comes from the negative perception of the
kepentingan (stakeholder) yang bersumber Bank; (iii) strategic risk to minimise possible
dari persepsi negatif terhadap Bank; (iii) risiko losses arising from inappropriate or improper
stratejik untuk mengurangi kemungkinan implementation of the Bank’s strategy and
kerugian akibat ketidaktepatan dalam business decisions, or strategy that is not
pengambilan dan/atau pelaksanaan suatu responsive to external changes; and
keputusan stratejik serta kegagalan dalam (iv) compliance risk to minimise possible
mengantisipasi perubahan lingkungan bisnis; losses of the Bank from non-compliance or
dan (iv) risiko kepatuhan untuk mengurangi failure to implement the prevailing laws and
kemungkinan kerugian karena Bank tidak regulations.
mematuhi atau tidak melaksanakan peraturan
perundang-undangan dan ketentuan.
Upaya-upaya yang dilakukan untuk mengelola The initiatives taken to manage legal risk,
risiko hukum, risiko reputasi, risiko stratejik reputation risk, strategic risk and compliance
dan risiko kepatuhan seperti tersebut di atas risk as described above, among others, are as
diantaranya adalah: follows:
• Mengelola Pedoman Perusahaan untuk • Manage Operational Guidance Manual for
manajemen risiko hukum, risiko reputasi, legal risk, reputation risk, strategic risk,
risiko stratejik, dan risiko kepatuhan; and compliance risk;
• Melakukan analisis aspek risiko hukum • Analysis of the legal aspects and
dan uji kepatuhan terhadap produk atau compliance test for existing and new
aktivitas existing dan baru; product or activities;
• Melakukan kaji ulang berkala terhadap • Conduct periodic reviews of the standard
format standar perjanjian, khususnya format of the agreement, especially the
perjanjian kredit, guna memastikan credit agreement, to ensure compliance
kesesuaian dengan peraturan perundang- with statutory regulations;
undangan;
• Melakukan kaji ulang secara berkala • Conduct periodic reviews of contracts and
terhadap kontrak dan perjanjian antara BNI agreements between BNI and other
dengan pihak lain, antara lain dengan cara parties, among others by reassessing the
melakukan penilaian kembali terhadap effectiveness of the enforcement process
efektivitas proses enforcement guna to check the validity of rights in existing
mengecek validitas hak dalam kontrak dan contracts and agreements;
perjanjian yang ada;
• Melakukan pengelolaan komplain/keluhan • Manage customer complaints by
nasabah dengan optimalisasi fungsi optimizing the function of Online Request
sarana Online Request Management Management (ORM) facilities, then resolve
(ORM), selanjutnya menyelesaikan the issue;
permasalahan tersebut;
Halaman - 285 - Page
1496 Transforming the Future, Empowering Indonesia
Page 896
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
59. INFORMASI TAMBAHAN YANG TIDAK 59...ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN ACCOUNTING
AKUNTANSI INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
l. Manajemen risiko (lanjutan) l. Risk management (continued)
Upaya-upaya yang dilakukan untuk mengelola The initiatives taken to manage legal risk,
risiko hukum, risiko reputasi, risiko stratejik reputation risk, strategic risk and compliance
dan risiko kepatuhan seperti tersebut di atas risk as described above, among others, are as
diantaranya adalah: (lanjutan) follows: (continued)
• Mengelola jumlah pemberitaan negatif • Managing the amounts of negative news
yang ada di media, baik media cetak on media, whether printed or electronic
maupun media elektronik dan media, and follow up the proclamation in
menindaklanjuti pemberitaan tersebut accordance with the prevailing policies;
sesuai dengan ketentuan; • The strategic planning done through a
• Melakukan perencanaan strategis melalui series of strategic planning process to
serangkaian proses untuk penyelarasan align the corporate strategy and strategy
strategi perusahaan dengan strategi unit; unit;
• Melakukan pemantauan pencapaian • Planning the completion of a business that
rencana bisnis yang telah ditetapkan, has been determined, is done by
dilakukan dengan membandingkan target comparing the target to the realisation of
terhadap realisasi bisnis; the business;
• Melakukan sertifikasi kepatuhan terhadap • Compliance certification to all policies and
kebijakan dan prosedur sesuai dengan procedures in accordance with applicable
ketentuan; dan regulations; and
• Melakukan pemantauan terhadap jenis, • Monitoring of types, significance and
signifikansi dan frekuensi pelanggaran frequency of violations of regulations (BNI
terhadap ketentuan (track record compliance track record).
kepatuhan BNI).
Sesuai dengan Surat Edaran OJK (SEOJK) In accordance with the Circular Letter of
No.14/SEOJK.03/2015, BNI selaku Entitas Financial Services Authority regulations
Utama Konglomerasi Keuangan wajib (SEOJK) No. 14/SEOJK.03/2015, BNI as the
menerapkan Manajemen Risiko Terintegrasi parent entity of a financial conglomerate has to
secara komprehensif dan efektif. Tujuan implement the integrated risk management
penerapan manajemen risiko terintegrasi comprehensively and effectively. The purpose
tersebut yaitu untuk mengelola seluruh risiko of the implementation of integrated risk
yang melekat pada aktivitas/kegiatan usaha management implementation is to manage the
konglomerasi keuangan BNI serta whole inherent risks in the financial
menciptakan keunggulan kompetitif dan conglomerate’s business activities, and also to
memelihara pertumbuhan yang create competitive advantages and maintain
berkesinambungan sehingga dapat sustainable growth, so that it can increase the
meningkatkan nilai (shareholder value) financial conglomeration shareholder value of
konglomerasi keuangan BNI secara BNI as a whole.
keseluruhan.
Secara umum, seluruh Lembaga Jasa Generally, all of the Financial Services
Keuangan (LJK) anggota Konglomerasi Institutions (FSI) as part of the BNI Financial
Keuangan BNI, baik BNI sebagai LJK Induk Conglomeration, where BNI as the Parent FSI
(Entitas Utama) dan masing-masing LJK Anak (Main Entity) and each Subsidiaries FSI have
telah menerapkan manajemen risiko, antara implemented risk management, among others
lain dengan membentuk unit risiko pada by establishing a risk unit in each FSI. Risk
masing-masing LJK. Manajemen risiko pada management in each FSI is operating
masing-masing LJK Anak secara operasional separately from the business unit and
dilakukan terpisah dari unit bisnis dan conducts its function independently. To
menjalankan fungsinya secara independen. support the implementation of risk
Untuk mendukung penerapan manajemen management, the FSI have established
risiko, pada organisasi LJK Anak juga dibentuk internal control units/function in their
unit/fungsi internal yang melakukan organizational structure, which monitors the
pemantauan kepatuhan terhadap kontrol compliance with internal controls regularly and
internal secara rutin dan berkala. periodically on a regular basis.
Halaman - 286 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1497
Page 897
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
59. INFORMASI TAMBAHAN YANG TIDAK 59...ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN ACCOUNTING
AKUNTANSI INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
l. Manajemen risiko (lanjutan) l. Risk management (continued)
Disamping itu, Dewan Komisaris dan Direksi In addition, the Boards of Commissioners and
pada masing-masing LJK Anak secara aktif Directors of the respective Subsidiaries
juga melakukan pemantauan, dan evaluasi actively monitor and evaluate the internal
melalui laporan-laporan yang disampaikan controls of the Subsidiaries, through the
oleh setiap LJK Anak untuk selanjutnya reports submitted by the respective
digunakan sebagai salah satu bahan Subsidiaries, as a basis in formulating and
pertimbangan dalam menetapkan kebijakan
developing appropriate policies for the
pada LJK Anak.
Subsidiaries.
BNI selaku Entitas Utama telah melakukan As the Parent Entity, BNI coordinates with its
koordinasi dengan LJK Anak untuk FSI Subsidiaries regarding the implementation
menerapkan manajemen risiko sesuai of risk management policies as defined by
ketentuan Otoritas Jasa Keuangan, antara lain Indonesia Financial Services Authority, among
dengan melakukan pemantauan dan others by implementing risk monitoring and
pengukuran risiko yang dituangkan dalam measurement in the form of consolidated
bentuk penilaian Kecukupan Penyediaan
Capital Adequacy Ratio (CAR) assessment,
Modal Minimum (KPMM) Konsolidasi, KPMM
Terintegrasi, penilaian Tingkat Kesehatan integrated Capital Adequacy Ratio (CAR)
Bank (TKB) konsolidasi, serta penilaian Profil assessment, the Bank’s consolidated
Risiko Konsolidasi dan penilaian Profil Risiko soundness rating consolidated assessment,
Terintegrasi Konglomerasi Keuangan BNI consolidated risk profile and also integrated
(tidak diaudit). risk profile assessment on BNI Financial
Conglomeration (unaudited).
Penilaian profil risiko BNI individu The risk profile assessment of BNI reflects the
menggambarkan risiko yang melekat dalam inherent risk of the Bank’s business, including
kegiatan bisnis Bank (inherent risk) termasuk the risk control system for 8 (eight) type of risk
kualitas penerapan Manajemen Risiko yang are assessed are Credit Risk, Market Risk,
mencerminkan sistem pengendalian risiko (risk Liquidity Risk, Operational Risk, Legal Risk,
control system) pada 8 (delapan) jenis risiko Reputation Risk, Strategic Risk, and
yaitu Risiko Kredit, Risiko Pasar, Risiko
Compliance Risk. The risk profile of BNI has
Likuiditas, Risiko Operasional, Risiko Hukum,
Risiko Reputasi, Risiko Stratejik, dan Risiko been performed based on attachment of
Kepatuhan. Penilaian Profil Risiko BNI telah SEOJK No. 14/SEOJK.03/2017 about the
dilakukan sesuai dengan lampiran SEOJK No. Bank’s Soundness Rating Assessment.
14/SEOJK.03/2017 tentang Penilaian Tingkat
Kesehatan Bank Umum.
Berdasarkan hasil laporan terakhir atas Based on the results of a recent self-
penilaian sendiri (self-assessment), peringkat assessment report, inherent risk rank of BNI
risiko inheren BNI posisi 31 Desember 2024 as of 31 December 2024 is low to moderate
adalah low to moderate dengan peringkat and the quality of the risk management
kualitas penerapan manajemen risiko yang implementation rank is satisfactory, therefore
memadai (satisfactory) sehingga peringkat the risk profile composite rank of BNI is 2 (low
komposit Profil Risiko BNI adalah 2 (low to
to moderate) (unaudited).
moderate) (tidak diaudit).
Halaman - 287 - Page
1498 Transforming the Future, Empowering Indonesia
Page 898
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
59. INFORMASI TAMBAHAN YANG TIDAK 59...ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN ACCOUNTING
AKUNTANSI INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
l. Manajemen risiko (lanjutan) l. Risk management (continued)
Penilaian Profil Risiko Terintegrasi merupakan Integrated Risk Profile assessment is the
penilaian terhadap 10 (sepuluh) jenis Risiko assessment of the 10 (ten) types of risks
berdasarkan Risiko Inheren dan Kualitas based on Inherent Risks and the integrated
Penerapan Manajemen Risiko (KPMR) Implementation of Risk Management Quality
terintegrasi. Kesepuluh jenis Risiko tersebut (KPMR). The ten types of Risks being
adalah Risiko Kredit, Risiko Pasar, Risiko assessed are Credit Risk, Market Risk,
Likuiditas, Risiko Operasional, Risiko Hukum, Liquidity Risk, Operational Risk, Legal Risk,
Risiko Reputasi, Risiko Stratejik, Risiko Reputation Risk, Strategic Risk, Compliance
Kepatuhan, Risiko Transaksi Intra-Grup dan Risk, Intra Group Transactions Risk and
Risiko Asuransi. Penilaian Profil Risiko BNI Insurance Risk. Assessment of the Integrated
Terintegrasi tersebut telah dilakukan sesuai Risk Profile has complied with the SEOJK No.
dengan lampiran SEOJK No. 14/SEOJK.03/2015 dated 25 May 2015 about
14/SEOJK.03/2015 tanggal 25 Mei 2015 Integrated Risk Management Implementation
tentang Penerapan Manajemen Risiko for Financial Conglomerate.
Terintegrasi bagi Konglomerasi Keuangan.
Penilaian Profil Risiko Terintegrasi dilakukan Integrated Risk Profile assessment is
semesteran. Berdasarkan hasil laporan conducted semi annually. Based on the results
terakhir secara penilaian sendiri (self of the last self- assessment report, the
assessment), peringkat risiko inheren posisi 31 inherent risk rank of BNI as of 31 December
Desember 2024 adalah low to moderate 2024 is low to moderate with the quality of the
dengan peringkat kualitas penerapan risk management implementation rank as
manajemen risiko yang memadai (satisfactory) satisfactory, therefore the composite rank of
sehingga peringkat komposit Profil Risiko BNI’s Risk Profile as a financial
Konglomerasi Keuangan BNI adalah 2 (low to conglomeration is 2 (low to moderate)
moderate) (tidak diaudit). (unaudited).
Tingkat Kesehatan Bank (TKB) BNI posisi BNI Bank Soundness Level (TKB) self
31 Desember 2024 yang dilakukan secara self assessment for the position as of
assessment berada pada Peringkat 2 (PK 2) 31 December 2024 which is in Rank 2 (PK 2)
dengan predikat “sehat” atau stabil with the predicate “healthy” or stable
dibandingkan dengan TKB BNI posisi compared to the TKB BNI at the position in
31 Desember 2023 (tidak diaudit). 31 December 2023 (unaudited).
1. Profil Risiko 1. Risk Profile
Hasil penilaian Profil Risiko BNI posisi The results of the BNI Risk Profile
31 Desember 2024 masih stabil di assessment for the position 31 December
Peringkat 2 (Low to Moderate). 2024 are still stable at Rank 2 (Low to
Moderate).
2. Rentabilitas 2. Rentability
Terjadi penurunan tren risiko pada The decreasing of risk trend which
parameter Rentabilitas yang dipicu oleh occurred in Rentability parameter which
pencapaian rasio profitabilitas yang telah was triggered by improvement of the
membaik dan sesuai target. achievement of a profitability ratio as target.
3. Permodalan 3. Capital
Penurunan tren risiko pada parameter The decreasing risk trend in the capital
permodalan diakibatkan peningkatan rasio parameter was due to an increase in the
CAR BNI karena peningkatan total modal BNI’s total capital component due to an
BNI secara modal tier 1 melalui laba increase of BNI’s tier 1 capital from
ditahan serta penerbitan Additional Tier 1 retained earnings as well as issuance of
Capital Securities dan peningkatan modal Additional Tier 1 Capital Securities and
tier 2 melalui penerbitan subdebt. increase of tier 2 capital due to subdebt
issuance.
4. Tata Kelola 4. Governance
Tata kelola BNI posisi 31 Desember 2024 BNI’s governance for the position of
dibandingkan dengan posisi 31 Desember 31 December 2024 is relatively stable
2023 relatif stabil. compared to the position in 31 December
2023.
Halaman - 288 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Page 899
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
59. INFORMASI TAMBAHAN YANG TIDAK 59...ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN ACCOUNTING
AKUNTANSI INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
l. Manajemen risiko (lanjutan) l. Risk management (continued)
Guna melakukan penguatan fungsi In order to strengthen the risk management
manajemen risiko, BNI juga melakukan function, BNI has also carried out several
beberapa upaya antara lain: efforts, including:
1. Simulasi Kondisi Terburuk dan Stress 1. Worst Condition Simulation and Stress
Testing. Testing.
Stress testing merupakan salah satu alat Stress testing is one of the risk
manajemen risiko yang digunakan BNI management tools used by BNI to evaluate
untuk mengevaluasi dampak suatu the impact of a severe but plausible
skenario yang severe namun mungkin scenario on the Bank's financial condition.
terjadi (plausible) terhadap kondisi finansial BNI carries out stress testing periodically
Bank. BNI melakukan stress testing secara as a basis for consideration for decisions
berkala sebagai salah satu dasar and directions of the board of directors and
pertimbangan untuk keputusan dan arahan board of commissioners or in making Bank
direksi dan dewan komisaris atau dalam decisions as well as in compliance with
pengambilan keputusan Bank serta applicable regulatory provisions both in
sebagai pemenuhan atas ketentuan Indonesia and regulatory provisions at each
regulasi yang berlaku baik di Indonesia Foreign Office (KLN). Apart from being a
maupun ketentuan regulator pada masing- basis for decision making and compliance
masing Kantor Luar Negeri (KLN). Selain with regulations, stress testing also aims to
sebagai dasar pengambilan keputusan dan estimate the magnitude of losses that will
pemenuhan regulasi, stress testing juga arise as well as the resilience of the Bank's
bertujuan untuk mengestimasi besarnya capital in absorbing these losses and
kerugian yang akan timbul serta ketahanan identifying steps that must be taken to
modal Bank dalam menyerap kerugian mitigate risks and maintain the resilience of
tersebut dan mengidentifikasi langkah- the Bank's capital. In terms of liquidity, the
langkah yang harus dilakukan untuk stress test functions to estimate the
memitigasi risiko dan menjaga ketahanan adequacy of the Bank's liquid assets to
modal Bank. Dalam hal likuiditas, stress fulfill obligations, both contractual and
test berfungsi untuk mengestimasi behavioral.
kecukupan alat likuid Bank untuk
memenuhi kewajiban, baik kontraktual
maupun behavioral.
Hasil stress testing yang dilakukan BNI The results of stress testing carried out by
sepanjang tahun 2023 menunjukkan bahwa BNI throughout 2023 show that BNI's
permodalan BNI masih mampu untuk capital is still able to absorb losses that will
menyerap kerugian yang akan timbul serta arise and is able to maintain sufficient
mampu menjaga kecukupan likuiditas liquidity with rapid anticipation in terms of
dengan antisipasi yang cepat pada sisi asset and liability management as well as
pengelolaan aset dan liabilitas serta the readiness of policies to support funding
kesiapan kebijakan pendukung rencana plans. Apart from that, BNI has also
pendanaan. Selain itu, BNI juga telah established risk mitigation for possible
menetapkan mitigasi risiko atas losses that may arise.
kemungkinan kerugian yang akan timbul.
Halaman - 289 - Page
1500 Transforming the Future, Empowering Indonesia
Page 900
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
59. INFORMASI TAMBAHAN YANG TIDAK 59...ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN ACCOUNTING
AKUNTANSI INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
l. Manajemen risiko (lanjutan) l. Risk management (continued)
2. Penyusunan Rencana Aksi (Recovery 2. Preparation of Recovery Plan and
Plan) dan Rencana Resolusi (Resolution Resolution Plan.
Plan).
Recovery Plan merupakan rencana untuk The Recovery Plan is a plan to overcome
mengatasi (mencegah, memulihkan dan (prevent, recover and repair) financial
memperbaiki) permasalahan keuangan problems that may occur at Systemic
yang mungkin terjadi di Bank Sistemik. Banks. The preparation of the Recovery
Penyusunan Recovery Plan merupakan Plan is a fulfillment of OJK Regulation No.
pemenuhan atas Peraturan OJK No. 14/POJK.03/2017 dated 4 April 2017
14/POJK.03/2017 tanggal 4 April 2017 concerning Action Plans (Recovery Plan)
tentang Rencana Aksi (Recovery Plan) for Systemic Banks, which is intended to
bagi Bank Sistemik, yang dimaksudkan overcome early financial problems that may
untuk mengatasi secara dini permasalahan occur in systemic Banks through a "bail in"
keuangan yang mungkin terjadi pada Bank mechanism so that it is hoped that these
sistemik melalui mekanisme “bail in” financial problems will not trigger a
sehingga permasalahan keuangan tersebut systemic impact on the national financial
diharapkan tidak sampai memicu dampak system. BNI as a Systemic Bank is obliged
sistemik bagi sistem keuangan nasional. to prepare a Recovery Plan to the OJK
BNI sebagai Bank Sistemik wajib every year on a regular basis at least 1
menyusun Recovery Plan kepada OJK (one) time in 1 (one) year and submit an
setiap tahun secara berkala paling sedikit 1 updated Action Plan to the OJK no later
(satu) kali dalam 1 (satu) tahun dan than the end of November.
menyampaikan pengkinian Rencana Aksi
kepada OJK paling lama akhir bulan
November.
Resolution Plan merupakan rencana The Resolution Plan is a handling or
penanganan atau penyelesaian oleh resolution plan by the Deposit Insurance
Lembaga Penjamin Simpanan (LPS) ketika Corporation (LPS) when the Bank is
Bank dinyatakan sebagai bank gagal, declared as a failed bank, contained in the
tertuang dalam dokumen Resolution Plan Resolution Plan document which is
yang di-review secara periodik setiap 2 reviewed periodically every 2 (two) years.
(dua) tahun sekali. Penyusunan Resolution The preparation of the Resolution Plan is a
Plan merupakan pemenuhan atas fulfillment of the Deposit Insurance
Peraturan Lembaga Penjamin Simpanan Corporation Regulation No. 1 of 2021
No. 1 Tahun 2021 tentang Rencana concerning Resolution Plans for
Resolusi bagi Bank Umum. Rencana Commercial Banks. The Resolution Plan is
Resolusi merupakan komitmen Bank, a commitment of the Bank, controlling
pemegang saham pengendali dan/atau shareholders and/or other parties to realise
pihak lain untuk mewujudkan resolusi Bank an effective Bank resolution to reduce
yang efektif guna mengurangi gangguan systemic disruption to financial system
sistemik ke stabilitas sistem keuangan stability and minimise the use of public
serta meminimalisir penggunaan dana funds (APBN) in Bank resolutions. The
publik (APBN) dalam resolusi Bank. Resolution Plan contains information about
Rencana Resolusi berisi informasi the Bank that is in line with the Action Plan
mengenai Bank yang sejalan dengan which is equipped with analysis of
Rencana Aksi yang dilengkapi dengan resolution options and potential obstacles
analisa opsi resolusi dan potensi hambatan to implementing resolution options, as well
pelaksanaan opsi resolusi, serta strategi as communication strategies before
komunikasi sebelum dilakukannya handling Bank solvency problems by the
penanganan permasalahan solvabilitas resolution authority.
Bank oleh otoritas resolusi.
Halaman - 290 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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Page 901
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
59. INFORMASI TAMBAHAN YANG TIDAK 59...ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN ACCOUNTING
AKUNTANSI INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
l. Manajemen risiko (lanjutan) l. Risk management (continued)
3. Penilaian Risk Maturity Index (RMI). 3. Risk Maturity Index (RMI) Assessment.
Risk Maturity Index (RMI) merupakan Risk Maturity Index (RMI) is an index used
indeks yang digunakan untuk mengukur to measure the effectiveness and quality of
efektivitas dan kualitas penerapan implementing risk management in
manajemen risiko dalam melindungi dan protecting and creating value. Based on the
menciptakan nilai. Berdasarkan Surat Letter of the Ministry of BUMN No. S-
Kementerian BUMN No. S-31/Wk2.MBU.A/ 31/Wk2.MBU.A/ 09/2020 which was
09/2020 dimana disampaikan dalam submitted in order to implement the
rangka mengimplementasikan rencana strategic plan of the Ministry of BUMN for
strategis Kementerian BUMN tahun 2020– 2020–2024, in accordance with Minister of
2024, sesuai Peraturan Menteri BUMN No. BUMN Regulation No. PER-
PER-08/MBU/08/2020 perlu dilakukan 08/MBU/08/2020 requires strengthening
penguatan terhadap fungsi Manajemen the Risk Management function, one of
Risiko salah satunya menetapkan nilai RMI which is determining the RMI value as one
sebagai salah satu indikator kinerja utama of the main performance indicators for
peningkatan pengelolaan Risiko BUMN. improving BUMN Risk management. BNI's
Hasil assessment RMI BNI telah mencapai RMI assessment results have achieved a
skor “Managed” (tidak direviu dan tidak "Managed" score (not reviewed and
diaudit). unaudited).
Dalam rangka pemenuhan kepatuhan In order to fulfill compliance with BUMN
terhadap Peraturan Menteri BUMN No. PER- Ministerial Regulation No. PER-02/
02/ MBU/03/2023, maka akan dilakukan MBU/03/2023, an ongoing RMI assessment
penilaian RMI secara berkelanjutan dengan will be carried out taking into account the
memperhatikan keputusan deputi bidang decision of the deputy for finance and risk
keuangan dan manajemen risiko KBUMN No. management of KBUMN No. SK-
8/DKU.MBU/12/2023 dated 6 December 2023
SK-8/DKU.MBU/12/2023 tanggal 6 Desember
concerning RMI technical instructions. The
2023 tentang Petunjuk teknis RMI. Penilaian RMI assessment will be carried out based on
RMI akan dilakukan berbasis kinerja, yaitu performance, namely combining RMI
menggabungkan penilaian RMI berdasarkan 5 assessments based on 5 dimensions, namely
dimensi yaitu (1) budaya & kapabilitas risiko, (1) risk culture & capability, (2) risk
(2) organisasi & tata kelola risiko, (3) kerangka organization & governance, (3) risk &
risiko & kepatuhan, (4) proses & kontrol risiko, compliance framework, (4) risk processes &
dan (5) model, data, dan teknologi risiko, controls, and (5) risk models, data and
dengan realisasi kinerja yang terdiri dari technology, with performance realization
Tingkat Kesehatan Peringkat Akhir (final consisting of Final Rating Health Level and
rating) dan Peringkat Komposit Risiko. Risk Composite Rating.
Pengungkapan lebih lanjut pada manajemen The further disclosures on risk management
risiko diungkapkan pada Catatan 47. are presented in Note 47.
Halaman - 291 - Page
1502 Transforming the Future, Empowering Indonesia
Page 902
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
59. INFORMASI TAMBAHAN YANG TIDAK 59...ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN ACCOUNTING
AKUNTANSI INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
m. Risiko pasar m. Market risk
Risiko mata uang Currency risk
Berikut adalah Posisi Devisa Neto (PDN), Presented below is the Net Open Position
dalam nilai absolut, BNI pada tanggal (NOP), in absolute amounts, of BNI as of
31 Desember 2024 per mata uang, sesuai 31 December 2024 by currency, based on
dengan peraturan Bank Indonesia: Bank Indonesia regulations:
2024
Aset/ Liabilitas/ Posisi Devisa Neto/
Mata Uang Assets Liabilities Net Open Position Currencies
KESELURUHAN (LAPORAN AGGREGATE (STATEMENT
POSISI KEUANGAN DAN OF FINANCIAL POSITION AND
REKENING ADMINISTRATIF) ADMINISTRATIVE ACCOUNTS)
Dolar Amerika Serikat 504,259,275 504,848,665 589,390 United States Dollar
Yen Jepang 24,568,493 24,514,414 54,079 Japanese Yen
Euro Eropa 19,194,866 19,296,896 102,030 European Euro
Dolar Singapura 7,016,224 7,139,863 123,639 Singapore Dollar
Yuan China 5,773,744 5,585,695 188,049 Chinese Yuan
Pound sterling Inggris 1,252,126 1,286,866 34,740 British Pound Sterling
Dolar Hong Kong 908,009 891,483 16,526 Hong Kong Dollar
Lain-lain 5,049,417 4,913,311 210,189 *) Others
1,318,642
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL
POSITION
Dolar Amerika Serikat 290,730,836 295,940,547 5,209,711 United States Dollar
Yen Jepang 16,231,952 16,223,421 8,531 Japanese Yen
Dolar Singapura 4,393,175 4,523,324 130,149 Singapore Dollar
Yuan China 3,095,469 2,965,492 129,977 Chinese Yuan
Euro Eropa 3,925,460 2,227,695 1,697,765 European Euro
Dolar Hong kong 364,731 233,401 131,330 Hong Kong Dollar
Pound sterling Inggris 419,095 130,399 288,696 British Pound Sterling
Lain-lain 3,291,288 2,113,416 1,177,872 *) Others
8,774,031
Total Modal Tier I dan Tier II
dikurangi penyertaan pada Total Tier I and II Capital less
Entitas Anak (Catatan 53) 152,307,417 investment in Subsidiaries (Note 53)
Rasio PDN (Keseluruhan) 0.87% NOP Ratio (Aggregate)
Rasio PDN (Laporan Posisi NOP Ratio (Statement of
Keuangan) 5.76% Financial Position)
*) Merupakan penjumlahan absolut dari selisih antara aset dan *) Sum of the absolute values of the difference between assets and
liabilitas dari beberapa mata uang asing lainnya liabilities of some foreign currencies
Halaman - 292 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1503
Page 903
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
59. INFORMASI TAMBAHAN YANG TIDAK 59...ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN ACCOUNTING
AKUNTANSI INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
m. Risiko mata uang (lanjutan) m. Currency risk (continued)
Berikut adalah Posisi Devisa Neto (PDN), Presented below is the Net Open Position, in
dalam nilai absolut, BNI pada tanggal absolute amounts, of BNI as of 31 December
31 Desember 2023 per mata uang, sesuai 2023 by currency, based on Bank Indonesia
dengan peraturan Bank Indonesia: regulations:
2023
Aset/ Liabilitas/ Posisi Devisa Neto/
Mata Uang Assets Liabilities Net Open Position Currencies
KESELURUHAN (LAPORAN AGGREGATE (STATEMENT
POSISI KEUANGAN DAN OF FINANCIAL POSITION AND
REKENING ADMINISTRATIF) ADMINISTRATIVE ACCOUNTS)
Dolar Amerika Serikat 482,966,619 483,490,720 524,101 United States Dollar
Yen Jepang 29,024,960 28,947,537 77,423 Japanese Yen
Euro Eropa 15,405,504 15,588,925 183,421 European Euro
Dolar Singapura 7,949,228 8,142,772 193,544 Singapore Dollar
Yuan China 5,144,957 5,127,937 17,020 Chinese Yuan
Pound sterling Inggris 1,074,447 1,182,796 108,349 British Pound Sterling
Dolar Hong Kong 718,810 610,388 108,422 Hong Kong Dollar
Lain-lain 5,081,804 4,253,755 1,177,646 *) Others
2,389,926
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL
POSITION
Dolar Amerika Serikat 294,512,516 297,006,830 2,494,314 United States Dollar
Yen Jepang 15,239,293 16,812,444 1,573,151 Japanese Yen
Dolar Singapura 3,422,170 2,664,391 757,779 Singapore Dollar
Yuan China 2,893,282 2,593,590 299,692 Chinese Yuan
Euro Eropa 2,110,783 861,731 1,249,052 European Euro
Dolar Hong kong 411,655 241,927 169,728 Hong Kong Dollar
Pound sterling Inggris 213,355 91,092 122,263 British Pound Sterling
Lain-lain 2,179,517 1,078,579 1,100,938 *) Others
7,766,917
Total Modal Tier I dan Tier II
dikurangi penyertaan pada Total Tier I and II Capital less
Entitas Anak (Catatan 53) 142,016,389 investment in Subsidiaries (Note 53)
Rasio PDN (Keseluruhan) 1.68% NOP Ratio (Aggregate)
Rasio PDN (Laporan Posisi NOP Ratio (Statement of
Keuangan) 5.47% Financial Position)
*) Merupakan penjumlahan absolut dari selisih antara aset dan *) Sum of the absolute values of the difference between assets and
liabilitas beberapa mata uang asing lainnya liabilities of some foreign currencies
Pengungkapan lebih lanjut pada risiko pasar The further disclosures on market risk are
diungkapkan pada Catatan 50. presented in Note 50.
Halaman - 293 - Page
1504 Transforming the Future, Empowering Indonesia
Page 904
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
59. INFORMASI TAMBAHAN YANG TIDAK 59...ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN ACCOUNTING
AKUNTANSI INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
n. Risiko operasional n. Operational risk
Dalam rangka menerapkan manajemen risiko In order to implement operational risk
operasional, BNI mengacu pada ketentuan management, BNI made reference to Bank
Bank Indonesia atau Otoritas Jasa Keuangan, Indonesia or Financial Authority Regulations,
serta International Best Practices. BNI juga and also International Best Practices. BNI also
memiliki prosedur manajemen risiko has operational risk management procedures
operasional yang disusun dan dievaluasi that are prepared and evaluated periodically
secara berkala sebagai pedoman bagi as guidelines for all units in implementing the
segenap unit kerja dalam melaksanakan operational risk management framework that
kerangka kerja manajemen risiko operasional has been established by the Bank.
yang telah ditetapkan oleh Bank.
Strategi Manajemen Risiko Operasional The Operational Risk Management Strategy is
dirumuskan sesuai strategi dan tujuan bisnis formulated according to the overall business
secara keseluruhan dengan memperhatikan strategy and objectives by taking into account
tingkat risiko yang akan diambil (risk appetite) the level of risk to be taken (risk appetite) and
dan toleransi risiko (risk tolerance). risk tolerance.
Tata kelola manajemen risiko operasional Operational risk management governance is
diimplementasikan berdasarkan konsep Three implemented based on the Three Lines Model
Lines Model yang membedakan antara Satuan concept which differentiates between Risk
Kerja Operasional (Risk Taking Unit) yang Taking Units (RTU) that have the role as Risk
merupakan Risk and Control Owner, Satuan and Control Owner, Risk Management Units
Kerja Manajemen Risiko yang independen, that are independent to RTU, and Internal
dan Satuan Kerja Audit Intern. Fungsi Risk Audit that independent to RTU and Risk
Taking Unit dijalankan oleh Satuan Kerja Management Unit. The Risk Taking Unit
Operasional dan spesifik untuk konteks risiko functions are carried out by the Operation
operasional bermitra dengan Senior Units and together with the Senior Operational
Operational Risk Executive (SORX) dalam Risk Executive (SORX) mitigating the potential
memitigasi risiko yang dihadapi. Satuan Kerja operational risks. Risk Management Units and
Manajemen Risiko bersama dengan Satuan Compliance Unit are monitoring risks and
Kerja Kepatuhan bertugas memantau risiko providing policies/ procedures related to risk
dan menyediakan kebijakan/ prosedur terkait management to minimise risks, and reviewing
manajemen risiko untuk meminimalisir risiko , new bank products. Internal Audit is ensuring
serta me-review produk bank baru. Satuan the effectiveness of risk management and
Kerja Audit Intern bertugas memastikan internal control.
efektivitas pengelolaan risiko dan
pengendalian intern.
Dalam menerapkan manajemen risiko In order to implement operational risk
operasional, Bank perlu diperlengkapi dengan management, Banks also need to be equipped
tools dan metodologi. Tools dan metodologi with tools and methodologies. Tools applied in
yang diterapkan dalam manajemen risiko operational risk management include:
operasional antara lain:
1) Escalation 1) Escalation
Merupakan proses penyampaian setiap It is the process of reporting every
kejadian risiko operasional signifikan significant operational risk event to the
kepada Direksi dengan tujuan informasi Board of Directors with the aim that
dan kejadian dapat tersampaikan dan information and events can be reported and
diselesaikan dengan cepat dan tepat. resolved quickly and precisely.
Halaman - 294 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
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PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
59. INFORMASI TAMBAHAN YANG TIDAK 59...ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN ACCOUNTING
AKUNTANSI INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
n. Risiko operasional (lanjutan) n. Operational risk (continued)
Dalam menerapkan manajemen risiko In order to implement operational risk
operasional, Bank perlu diperlengkapi dengan management, Banks also need to be equipped
tools dan metodologi. Tools dan metodologi with tools and methodologies. Tools applied in
yang diterapkan dalam manajemen risiko operational risk management include:
operasional antara lain: (lanjutan) (continued)
2) Capital 2) Capital
Modal Minimum Risiko Operasional dan Minimum Operational Risk Capital and
ATMR untuk Risiko Operasional RWA for Operational Risk are used as
dipergunakan sebagai salah satu elemen one of the elements in calculating the
dalam menghitung besarnya perhitungan capital adequacy ratio (Capital Adequacy
kecukupan modal (Capital Adequacy Ratio). The RWA calculation method for
Ratio). Metode perhitungan ATMR untuk Operational Risk refers to applicable
Risiko Operasional mengacu pada regulations from the Financial Services
regulasi dari Otoritas Jasa Keuangan Authority using standard approach
yang berlaku dengan menggunakan method.
pendekatan standar.
3) ICAAP (Internal Capital Adequacy 3) ICAAP (Internal Capital Adequacy
Assessment Process) Assessment Process)
Proses yang dilakukan Bank untuk The process carried out by the Bank to
menetapkan kecukupan modal sesuai determine capital adequacy in accordance
dengan profil risiko Bank dan penetapan with the Bank's risk profile and
strategi untuk memelihara tingkat determining strategies to maintain capital
permodalan. levels.
4) Risk Control Self-Assessment (RCSA)/ 4) RCSA (Risk Control Self-Assessment) /
Process, Risk, Control, & Monitoring PRCM (Process, Risk, Control, &
(PRCM) Monitoring)
RCSA merupakan sebuah proses RCSA is a process of identifying,
identifikasi, pengukuran, pemantauan, dan measuring, monitoring and controlling
pengendalian risiko yang dilakukan secara risks that is carried out periodically
periodik secara self-assessment oleh through self-assessment by the RTU,
segenap unit kerja, yang bertujuan untuk which aims to evaluate potential
mengevaluasi potensi kelemahan kontrol weaknesses in the existing controls so
yang ada sehingga risiko dapat terjadi. that risks may occur.
PRCM merupakan sebuah pendekatan PRCM is an approach or framework for
atau kerangka berpikir dalam memetakan mapping key processes, key risks, key
key process, key risk, key control, dan control and monitoring on which RCSA
monitoring yang menjadi sebuah dasar activities can be implemented.
aktivitas RCSA dapat diimplementasikan.
5) Operational Risk Event (ORE) 5) Operational Risk Event Management
Management (ORE)
Merupakan sebuah proses untuk It is a process for identifying an
mengidentifikasi sebuah kejadian risiko operational risk event, recording, reporting
operasional, mencatat, melaporkan, serta and analyzing existing events as a means
menganalisis kejadian yang ada sebagai of preparing the necessary follow-up
suatu sarana untuk menyusun tindak actions as future preventive actions and
lanjut yang diperlukan sebagai tindakan necessary remediation actions.
preventif kedepannya maupun tindakan
remediasi yang diperlukan.
Halaman - 295 - Page
1506 Transforming the Future, Empowering Indonesia
Page 906
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
59. INFORMASI TAMBAHAN YANG TIDAK 59...ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN ACCOUNTING
AKUNTANSI INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
n. Risiko operasional (lanjutan) n. Operational risk (continued)
Dalam menerapkan manajemen risiko In order to implement operational risk
operasional, Bank perlu diperlengkapi dengan management, Banks also need to be equipped
tools dan metodologi. Tools dan metodologi with tools and methodologies. Tools applied in
yang diterapkan dalam manajemen risiko operational risk management include:
operasional antara lain: (lanjutan) (continued)
6) Control Improvement Plan (CIP) 6) Control Improvement Plan (CIP)
Merupakan mekanisme untuk It is a mechanism for identifying,
mengidentifikasi, menetapkan, dan establishing and monitoring control
memantau perbaikan kontrol dalam suatu improvements in a business process
proses bisnis yang dapat bersumber dari which can be sourced from the results of
hasil aktivitas RCSA, tindak lanjut RCSA activities, as follow-up to
kejadian risiko operasional, arahan operational risk incidents, management
manajemen, hasil diskusi rutin unit kerja, direction, results of routine RTU
dan lain-lain. Hal ini bertujuan agar discussions, etc. This CIP also aimed to
perbaikan dan peningkatan kontrol ensure that control improvements and
dilakukan secara berkelanjutan serta enhancements are carried out on an
merupakan cerminan dari budaya risiko ongoing basis and as a reflection of a
yang kuat. strong risk culture.
7) Lesson Learned 7) Lessons Learned
Merupakan penyusunan kajian mendalam It is the preparation of an in-depth study of
atas kejadian risiko operasional yang material operational risk events with the
bersifat material dengan tujuan agar aim that lessons can be learned and
pelajaran dapat dipetik dan tindak lanjut follow-up actions can be formulated so
dapat dirumuskan agar kejadian yang that the same incident will not happen
sama tidak akan terjadi lagi. again.
8) Reporting 8) Reporting
Pelaporan risiko operasional merupakan Operational risk reporting is a media for
media komunikasi dan informasi perihal communication and information regarding
pengendalian risiko operasional kepada operational risk control to management as
manajemen sebagai pertimbangan dalam a consideration in making strategic
pengambilan keputusan strategis. decisions.
9) Risk Taxonomy 9) Risk Taxonomy
Bank menetapkan taksonomi risiko The Bank has set a risk taxonomy as a
sebagai suatu acuan dalam pemetaan reference in mapping all existing work
semua perangkat kerja yang ada tools so that identification becomes more
sehingga identifikasi menjadi lebih granular and follow-up actions taken can
granular dan tindak lanjut yang diambil be more focused.
dapat menjadi lebih berfokus.
Halaman - 296 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1507
Page 907
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
59. INFORMASI TAMBAHAN YANG TIDAK 59...ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN ACCOUNTING
AKUNTANSI INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
n. Risiko operasional (lanjutan) n. Operational risk (continued)
Kerangka kerja manajemen risiko operasional The operational risk management framework
dapat berjalan dengan baik apabila ditopang can run well if it is supported by a strong
oleh pondasi yang kuat dalam bentuk foundation in the form of several main aspects
beberapa aspek utama sebagai berikut: as follows:
1) Organization and Technology 1) Organization and Technology
Dalam menjalankan manajemen risiko To implement operational risk
operasional diperlukan dukungan management, requires organizational
organisasi yang memiliki gambaran jelas support that has a clear picture of duties
terkait tugas dan tanggung jawab yang and responsibilities that are fully
dipahami secara utuh oleh semua unit understood by units. Check & Balance
kerja. Check & Balance terjadi dalam occurs within the organization so that the
organisasi sehingga proses manajemen operational risk management process can
risiko operasional dapat berjalan sesuai run as planned.
dengan yang direncanakan.
Penggunaan dan penerapan teknologi The use and application of information
informasi dapat mendukung proses technology can support operational risk
manajemen risiko operasional dimana management processes, where with bank
dengan kompleksitas bank, otomasi proses complexity, process automation and control
dan otomasi proses kontrol akan dapat process automation are expected to be
memaksimalkan upaya mitigasi risiko. able to maximise risk mitigation efforts. And
Serta adanya data yang terintegrasi untuk the existence of integrated data for
risiko operasional dapat menghasilkan operational risks can produce complete and
informasi yang lengkap dan akurat yang accurate information that can be used in
dapat digunakan dalam pengelolaan risiko managing operational risks and as
operasional serta sebagai data pendukung supporting data in decision making by
dalam pengambilan keputusan oleh management.
manajemen.
2) Risk Culture, Conduct, and Cultural 2) Risk Culture, Conduct, and Cultural
Mindset Mindset
Pondasi yang terpenting dan fundamental The most important and fundamental
adalah budaya risiko yang kuat, perilaku foundation is a strong risk culture,
pegawai yang sesuai atas risk & control, appropriate employee behavior regarding
dan mindset yang tepat atas manajemen risk & control, and the right mindset for risk
risiko. Dengan terpenuhinya aspek ini, management. By fulfilling this aspect, the
maka proses manajemen risiko dapat risk management process can run
berjalan dengan efektif dimana garda effectively, where the front guard dealing
terdepan yang berhadapan dengan risiko with risk can optimally mitigate risk and this
dapat secara optimal memitigasi risiko dan will also be complemented by other
hal ini juga akan dilengkapi oleh metodologi methodologies so that risk management
lainnya sehingga upaya manajemen risiko efforts can be maximally beneficial.
dapat bermanfaat secara maksimal.
Terkait dengan kelangsungan usaha bila Regarding the business resilience when
terjadi kondisi disaster (bencana), BNI juga disaster occurs, BNI has Business Continuity
sudah mempunyai prosedur Business Management (BCM) procedures, which is a
Continuity Management (BCM), yaitu suatu formal mechanism which combined strategies,
mekanisme formal yang merupakan kombinasi procedures and organizations developed to
antara strategi, prosedur, dan organisasi yang ensure operational continuity of critical
dikembangkan untuk memastikan functions under certain levels of services when
kelangsungan operasional dari fungsi-fungsi a disturbance or disaster is encountered. This
usaha yang kritikal pada tingkat layanan procedures is applied for all business units in
tertentu pada saat terjadi gangguan atau BNI for both domestic and overseas.
bencana. Prosedur ini mencakup semua unit
usaha yang ada di BNI, baik di dalam negeri
maupun di luar negeri.
BNI memiliki infrastruktur yang dibutuhkan BNI has the infrastructure needed to
dalam implementasi BCM seperti Data Center implement BCM such as Data Center (DC),
(DC), Disaster Recovery Center (DRC), dan Disaster Recovery Center (DRC), and BCM
Lokasi Alternatif Gedung BCM. Alternative Building.
Halaman - 297 - Page
1508 Transforming the Future, Empowering Indonesia
Page 908
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
59. INFORMASI TAMBAHAN YANG TIDAK 59...ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN ACCOUNTING
AKUNTANSI INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
o. Manajemen modal o. Capital management
Pada tanggal 31 Desember 2024 dan 2023, As of 31 December 2024 and 2023, the Bank
Bank telah memenuhi semua persyaratan has complied with all capital requirements.
modal yang diwajibkan.
Rasio Liabilitas Penyediaan Modal Minimum Capital Adequacy Ratio
Rasio Liabilitas Penyediaan Modal Minimum The Capital Adequacy Ratio (CAR) is the ratio
(Capital Adequacy Ratio (CAR)) adalah rasio of the Bank’s capital over its Risk - Weighted
modal terhadap aset tertimbang menurut risiko Assets (RWA). Based on Bank Indonesia
(Risk - Weighted Assets (RWA)). Berdasarkan regulations, the total capital for credit risk
peraturan Bank Indonesia, jumlah modal untuk consists of core capital (Tier I) and
risiko kredit terdiri dari Modal Inti ("Tier I") dan supplementary capital (Tier II) less
Modal Pelengkap ("Tier II") dikurangi investments in Subsidiaries. In accordance
penyertaan pada Entitas Anak. Sesuai dengan with OJK Regulation No. 11/POJK.03/2016,
Peraturan OJK No. 11/POJK.03/2016, OJK Regulation No. 34/POJK.03/2016, OJK
Peraturan OJK No. 34/POJK.03/2016, dan Regulation No. 27 of 2022 concerning the
Peraturan OJK No. 27 Tahun 2022 tentang Minimum Capital Requirement for Commercial
Kewajiban Penyediaan Modal Minimum Bank Banks and OJK Circular Letter
Umum dan Surat Edaran OJK No.9/SEOJK.03/2020 on Transparency and
No.9/SEOJK.03/2020 tentang Transparansi Publication Conventional Commercial Bank
dan Publikasi Laporan Bank Umum Report, since the end of the month of
Konvensional, sejak akhir bulan September September 2016, Specific Reserves can no
2016, Cadangan Tujuan tidak dapat lagi longer be taken into account as a component
diperhitungkan sebagai komponen Modal of Bank’s Capital.
Bank.
Rasio Kecukupan Modal (hanya BNI) pada The Capital Adequacy Ratio of BNI (BNI only)
tanggal-tanggal 31 Desember 2024 dan 2023 as of 31 December 2024 and 2023 is as
adalah sebagai berikut: follows:
2024 2023
BNI - tanpa memperhitungkan BNI - without considering
risiko pasar market risk
Aset Tertimbang Menurut Risiko 660,200,271 609,160,539 Risk Weighted Assets
Total Modal 152,307,417 142,016,389 Total Capital
Rasio Liabilitas Penyediaan
Modal Minimum BNI 23.07% 23.31% Capital Adequacy Ratio
Rasio Liabilitas Penyediaan
Modal Minimum yang diwajibkan Minimum Capital Adequacy Ratio
oleh Otoritas Jasa Keuangan 9.80% 9.80% required by Financial Service Authority
BNI - dengan memperhitungkan BNI - considering
risiko pasar dan kredit market and credit risks
Aset Tertimbang Menurut Risiko 674,362,768 611,972,160 Risk Weighted Assets
Total Modal 152,307,417 142,016,389 Total Capital
Rasio Liabilitas Penyediaan
Modal Minimum BNI 22.59% 23.21% Capital Adequacy Ratio
Rasio Liabilitas Penyediaan
Modal Minimum yang diwajibkan Minimum Capital Adequacy Ratio
oleh Otoritas Jasa Keuangan 9.80% 9.80% required by Financial Service Authority
Halaman - 298 - Page 2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1509
Page 909
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
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)
59. INFORMASI TAMBAHAN YANG TIDAK 59...ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN ACCOUNTING
AKUNTANSI INDONESIA (lanjutan) STANDARDS (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
o. Manajemen modal (lanjutan) o. Capital management (continued)
Rasio Liabilitas Penyediaan Modal Minimum Capital Adequacy Ratio (continued)
(lanjutan)
Rasio Kecukupan Modal (hanya BNI) pada The Capital Adequacy Ratio of BNI (BNI only)
tanggal-tanggal 31 Desember 2024 dan 2023 as of 31 December 2024 and 2023 is as
adalah sebagai berikut: (lanjutan) follows: (continued)
2024 2023
BNI - dengan memperhitungkan BNI - considering
risiko operasional, mulai berlaku operational risk, effective
sejak 1 Januari 2010 since 1 January 2010
Aset Tertimbang Menurut Risiko 711,773,633 646,939,036 Risk Weighted Assets
Total Modal 152,307,417 142,016,389 Total Capital
Rasio Liabilitas Penyediaan
Modal Minimum BNI 21.40% 21.95% Capital Adequacy Ratio
Rasio Liabilitas Penyediaan
Modal Minimum yang diwajibkan Minimum Capital Adequacy Ratio
oleh Otoritas Jasa Keuangan 9.80% 9.80% required by Financial Service Authority
Halaman - 299 - Page
1510 Transforming the Future, Empowering Indonesia
Page 910
INFORMASI KEUANGAN TAMBAHAN/SUPPLEMENTARY FINANCIAL INFORMATION
PT BANK NEGARA INDONESIA (PERSERO) Tbk
ENTITAS INDUK/PARENT ENTITY
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2024 2023
ASET ASSETS
Kas 13,616,467 11,123,073 Cash
Giro pada Bank Indonesia 50,993,488 64,306,677 Current accounts with Bank Indonesia
Giro pada bank lain 21,826,713 34,799,576 Current accounts with other banks
Dikurangi: Cadangan kerugian penurunan nilai (6) (2) Less: Allowance for impairment losses
21,826,707 34,799,574
Penempatan pada bank lain dan Placements with other banks and
Bank Indonesia 13,173,121 40,778,538 Bank Indonesia
Dikurangi: Cadangan kerugian penurunan nilai (6) (1) Less: Allowance for impairment losses
13,173,115 40,778,537
Efek-efek 40,837,596 27,178,454 Marketable securities
Dikurangi: Cadangan kerugian penurunan nilai (270) (242,941) Less: Allowance for impairment losses
40,837,326 26,935,513
Efek-efek yang dibeli Securities purchased
dengan janji dijual kembali 7,281,260 9,948,586 under agreements to resell
Wesel ekspor dan tagihan lainnya 13,295,854 19,277,495 Bills and other receivables
Dikurangi: Cadangan kerugian penurunan nilai (52,828) (278,501) Less: Allowance for impairment losses
13,243,026 18,998,994
Tagihan akseptasi 16,002,813 17,544,789 Acceptance receivables
Dikurangi: Cadangan kerugian penurunan nilai (93,171) (477,362) Less: Allowance for impairment losses
15,909,642 17,067,427
Tagihan derivatif 1,792,978 995,677 Derivative receivables
Pinjaman yang diberikan 761,550,303 687,912,534 Loans
Dikurangi: Cadangan kerugian penurunan nilai (38,328,597) (46,925,323) Less: Allowance for impairment losses
723,221,706 640,987,211
Obligasi Pemerintah setelah penyesuaian Government Bonds adjusted for
amortisasi diskonto dan premi 112,491,067 113,494,401 amortization of discount and premium
Dikurangi: Cadangan kerugian penurunan nilai (2,988) (1,504) Less: Allowance for impairment losses
112,488,079 113,492,897
Pajak dibayar di muka - 626,869 Prepaid taxes
Beban dibayar di muka 2,805,977 2,668,856 Prepaid expenses
Investasi pada entitas asosiasi 12,748,127 11,283,466 Investment in associates
Penyertaan saham - bersih 5,952,954 5,937,637 Equity investments - net
Aset lain-lain - bersih 12,198,918 14,586,449 Other assets - net
Aset tetap 47,342,360 43,260,975 Fixed assets
Dikurangi: Akumulasi penyusutan (17,793,691) (16,349,491) Less: Accumulated depreciation
29,548,669 26,911,484
Aset pajak tangguhan - bersih 6,786,150 7,276,800 Deferred tax assets - net
TOTAL ASET 1,084,424,589 1,048,725,727 TOTAL ASSETS
Lampiran – 1/1 – Schedule
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1511
Page 911
INFORMASI KEUANGAN TAMBAHAN/SUPPLEMENTARY FINANCIAL INFORMATION
PT BANK NEGARA INDONESIA (PERSERO) Tbk
ENTITAS INDUK/PARENT ENTITY
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2024 2023
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 5,486,691 5,149,449 Obligations due immediately
Simpanan nasabah 792,672,134 801,708,861 Deposits from customers
Simpanan dari bank lain 18,513,894 11,846,032 Deposits from other banks
Liabilitas derivatif 1,479,185 810,462 Derivative payables
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali 15,890,945 6,891,177 agreements to repurchase
Liabilitas akseptasi 4,213,527 5,724,660 Acceptance payables
Beban yang masih harus dibayar 1,264,319 1,463,839 Accrued expenses
Utang pajak Taxes payable
- Pajak penghasilan badan 202,599 679,669 Corporate income tax -
- Pajak lainnya 84,312 101,409 Other taxes -
Total utang pajak 286,911 781,078 Total taxes payable
Imbalan kerja 6,877,242 6,728,829 Employee benefits
Penyisihan 2,283,222 2,172,732 Provision
Liabilitas lain-lain 7,023,812 7,671,839 Other liabilities
Efek-efek yang diterbitkan 13,045,283 4,998,280 Securities issued
Pinjaman yang diterima 39,586,461 29,919,191 Borrowings
Efek-efek subordinasi 17,699,183 16,928,731 Subordinated securities
TOTAL LIABILITAS 926,322,809 902,795,160 TOTAL LIABILITIES
Lampiran – 1/2 – Schedule
1512 Transforming the Future, Empowering Indonesia
Page 912
INFORMASI KEUANGAN TAMBAHAN/SUPPLEMENTARY FINANCIAL INFORMATION
PT BANK NEGARA INDONESIA (PERSERO) Tbk
ENTITAS INDUK/PARENT ENTITY
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2024 2023
EKUITAS EQUITY
Modal saham: Share capital:
- Seri A Dwiwarna - nilai nominal Class A Dwiwarna -
Rp3.750 per saham Rp3,750 par value per share
(dalam Rupiah penuh) (in full Rupiah amount)
- Seri B - nilai nominal Class B – Rp3,750 -
Rp3.750 per saham par value per share
(dalam Rupiah penuh) (in full Rupiah amount)
- Seri C - nilai nominal Class C – Rp187.5 -
Rp187,5 per saham par value per share
(dalam Rupiah penuh) (in full Rupiah amount)
Modal dasar: Share capital - Authorised:
- Seri A Dwiwarna - 1 saham Class A Dwiwarna - 1 share -
- Seri B – 578.683.733 saham Class B – 578,683,733 shares -
- Seri C – 68.426.325.320 saham Class C – 68,426,325,320 shares -
Modal ditempatkan dan disetor penuh: Issued and fully paid:
- Seri A Dwiwarna - 1 saham Class A Dwiwarna - 1 share -
- Seri B – 578.683.733 saham Class B – 578,683,733 shares -
- Seri C – 36.678.114.582 saham 9,054,807 9,054,807 Class C – 36,678,114,582 shares -
Tambahan modal disetor 19,633,584 19,633,584 Additional paid-in capital
Cadangan pembayaran berbasis saham 322,589 260,116 Share-based payment reserve
Cadangan revaluasi aset 16,646,723 15,383,157 Asset revaluation reserve
Kerugian yang belum direalisasi Unrealised loss on available-
atas efek-efek dan Obligasi Pemerintah for-sale marketable securities
dalam kelompok tersedia untuk dijual, and Government Bonds,
setelah pajak (1,426,665) (959,372) net of tax
Exchange difference in
Selisih kurs karena penjabaran laporan translation of foreign currency
keuangan dalam mata uang asing (97,232) (58,923) financial statements
Saldo laba Retained earnings
Sudah ditentukan penggunaannya Appropriated
Cadangan umum dan wajib 2,778,412 2,778,412 General and legal reserves
Cadangan khusus - - Specific reserves
Tidak ditentukan penggunaannya 111,189,562 100,018,746 Unappropriated
113,967,974 102,797,158
Saham treasuri - (179,960) Treasury shares
TOTAL EKUITAS 158,101,780 145,930,567 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 1,084,424,589 1,048,725,727 TOTAL LIABILITIES AND EQUITY
Lampiran – 1/3 – Schedule
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1513
Page 913
INFORMASI KEUANGAN TAMBAHAN/SUPPLEMENTARY FINANCIAL INFORMATION
PT BANK NEGARA INDONESIA (PERSERO) Tbk
ENTITAS INDUK/PARENT ENTITY
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENTS OF PROFIT OR LOSS AND OTHER
KOMPREHENSIF LAIN COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2024 2023
PENDAPATAN BUNGA 64,923,225 60,520,375 INTEREST INCOME
BEBAN BUNGA (25,435,146) (19,850,706) INTEREST EXPENSE
PENDAPATAN BUNGA - BERSIH 39,488,079 40,669,669 INTEREST INCOME - NET
PENDAPATAN OPERASIONAL
LAINNYA OTHER OPERATING INCOME
Provisi dan komisi lainnya 10,551,324 10,445,335 Other fee and commission
Laba dari entitas asosiasi 1,629,349 1,326,932 Income from investment in associates
Penerimaan kembali aset yang telah
dihapusbukukan 6,025,183 5,029,766 Recovery of assets written off
Keuntungan yang belum
direalisasi dari perubahan nilai wajar Unrealised gain on changes
aset keuangan yang diukur in fair value of financial assets
pada nilai wajar melalui laba rugi 121,796 63,732 at fair through profit or loss
Keuntungan dari penjualan aset keuangan Gain on sale of financial assets
yang diukur pada nilai wajar melalui at fair value through comprehensive
penghasilan komprehensif lain dan income and fair value through
nilai wajar melalui laba rugi 1,737,167 1,153,663 profit or loss
Laba selisih kurs - bersih 1,261,260 1,019,260 Foreign exchange gains - net
Lain-lain 491,696 442,674 Others
TOTAL PENDAPATAN TOTAL OTHER OPERATING
OPERASIONAL LAINNYA 21,817,775 19,481,362 INCOME
PEMBENTUKAN CADANGAN KERUGIAN ALLOWANCE FOR
PENURUNAN NILAI (7,980,678) (9,070,912) IMPAIRMENT LOSSES
BEBAN OPERASIONAL LAINNYA OTHER OPERATING EXPENSES
Gaji dan tunjangan (12,859,782) (11,891,511) Salaries and employees’ benefits
Umum dan administrasi (8,313,035) (8,501,261) General and administrative
Beban promosi (1,048,227) (996,481) Promotion expense
Premi penjaminan (1,567,476) (1,476,244) Guarantee premium
Lain-lain (3,557,167) (2,937,787) Others
TOTAL BEBAN OPERASIONAL LAINNYA (27,345,687) (25,803,284) TOTAL OPERATING EXPENSES
LABA OPERASIONAL 25,979,489 25,276,835 OPERATING INCOME
PENDAPATAN/(BEBAN) BUKAN NON-OPERATING
OPERASIONAL - BERSIH 85,290 (21,236) INCOME/(EXPENSES) - NET
LABA SEBELUM BEBAN PAJAK 26,064,779 25,255,599 INCOME BEFORE TAX EXPENSE
BEBAN PAJAK TAX EXPENSE
Kini (4,447,711) (4,386,618) Current
Tangguhan (410,731) (84,783) Deferred
TOTAL BEBAN PAJAK (4,858,442) (4,471,401) TOTAL TAX EXPENSE
LABA TAHUN BERJALAN 21,206,337 20,784,198 INCOME FOR THE YEAR
Lampiran – 2/1 – Schedule
1514 Transforming the Future, Empowering Indonesia
Page 914
INFORMASI KEUANGAN TAMBAHAN/SUPPLEMENTARY FINANCIAL INFORMATION
PT BANK NEGARA INDONESIA (PERSERO) Tbk
ENTITAS INDUK/PARENT ENTITY
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENTS OF PROFIT OR LOSS AND OTHER
KOMPREHENSIF LAIN COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2024 2023
LABA TAHUN BERJALAN 21,206,337 20,784,198 INCOME FOR THE YEAR
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN: INCOME:
Pos-pos yang tidak akan Items that will not be
direklasifikasi ke laba rugi reclassified to profit or loss
Keuntungan revaluasi aset tetap 1,263,566 - Gain on revaluation of fixed assets
Pengukuran kembali liabilitas Remeasurement of post
imbalan kerja 517,551 (504,986) employment benefit
Pajak penghasilan terkait dengan Income tax relating to
komponen pendapatan components of other
komprehensif lain (98,335) 95,945 comprehensive income
Pos-pos yang akan Items that will be
direklasifikasi ke laba rugi reclassified to profit or loss
Penyesuaian akibat penjabaran Translation adjustment
laporan keuangan dalam of foreign currency
mata uang asing (38,309) (21,764) financial statements
Keuntungan/(kerugian) dari perubahan nilai Gain/(losses) on changes
wajar aset keuangan yang diukur in fair value of financial assets
pada nilai wajar melalui pendapatan at fair value through other
komprehensif lain (576,904) 1,380,217 comprehensive income
Pajak penghasilan terkait dengan Income tax relating to
komponen pendapatan components of other
komprehensif lain 109,612 (335,688) comprehensive income
LABA/(RUGI) KOMPREHENSIF LAIN OTHER COMPREHENSIVE
TAHUN BERJALAN GAIN/(LOSS) FOR THE YEAR
SETELAH PAJAK 1,177,181 613,724 AFTER TAXES
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 22,383,518 21,397,922 INCOME FOR THE YEAR
Lampiran – 2/2 – Schedule
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1515
Page 915
INFORMASI KEUANGAN TAMBAHAN/SUPPLEMENTARY FINANCIAL INFORMATION
PT BANK NEGARA INDONESIA (PERSERO) Tbk
ENTITAS INDUK/PARENT ENTITY
1516
LAPORAN PERUBAHAN EKUITAS UNTUK TAHUN-TAHUN YANG BERAKHIR STATEMENTS OF CHANGES IN EQUITY 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)
Rugi yang
belum direalisasi
atas efek-efek
dan Obligasi
Pemerintah
yang diukur
pada nilai wajar
melalui
penghasilan Selisih
komprehensif lain kurs karena
setelah pajak/ penjabaran
Unrealised laporan Saldo laba/Retained earnings
losses keuangan
on marketable dalam mata Dicadangkan/
securities uang asing/ Appropriated
Modal and Government Exchange
ditempatkan Bonds, at fair difference from Cadangan Cadangan Cadangan
dan disetor value through translation of revaluasi umum kompensasi
penuh/ Tambahan other foreign aset/ dan wajib/ berbasis saham/
Issued and modal disetor/ comprehensive currency Asset General Tidak Saham Share-based
fully paid-up Additional income - financial revaluation and legal dicadangkan/ treasuri/ compensation Total ekuitas/
capital paid-in capital net of tax statements reserve reserves Unappropriated*) Treasury shares reserve Total equity
Transforming the Future, Empowering Indonesia
Saldo pada tanggal 31 Desember 2023 9,054,807 19,633,584 (959,372) (58,923) 15,383,157 2,778,412 100,018,746 (179,960) 260,116 145,930,567 Balance as of 31 December 2023
Laba tahun berjalan - - - - - - 21,625,554 - - 21,625,554 Income for the year
Other comprehensive income
Laba komprehensif lainnya untuk tahun berjalan - - (467,293) (38,309) 1,263,566 - - - - 757,964 for the year
Pembagian dividen - - - - - - (10,454,738) - - (10,454,738) Distribution of dividends
Saham treasuri - - - - - - - 179,960 - 179,960 Treasury shares
Cadangan pembayaran berbasis saham - - - - - - - - 62,473 62,473 Share-based payment
Saldo pada tanggal 31 Desember 2024 9,054,807 19,633,584 (1,426,665) (97,232) 16,646,723 2,778,412 111,189,562 - 322,589 158,101,780 Balance as of 31 December 2024
*) Termasuk di dalam saldo laba tidak dicadangkan adalah pengukuran kembali liabilitas imbalan kerja. *) Included in unappropriated retained earnings is the remeasurement of post employment benefit.
Lampiran – 3/1 – Schedule
Page 916
INFORMASI KEUANGAN TAMBAHAN/SUPPLEMENTARY FINANCIAL INFORMATION
PT BANK NEGARA INDONESIA (PERSERO) Tbk
ENTITAS INDUK/PARENT ENTITY
LAPORAN PERUBAHAN EKUITAS UNTUK TAHUN-TAHUN YANG BERAKHIR STATEMENTS OF CHANGES IN EQUITY 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)
Rugi yang
belum direalisasi
atas efek-efek
dan Obligasi
Pemerintah
yang diukur
pada nilai wajar
melalui
penghasilan Selisih
komprehensif lain kurs karena
setelah pajak/ penjabaran
Unrealized laporan Saldo laba/Retained earnings
losses keuangan
on marketable dalam mata Dicadangkan/
securities uang asing/ Appropriated
Modal and Government Exchange
ditempatkan Bonds, at fair difference from Cadangan Cadangan Cadangan
dan disetor value through translation of revaluasi umum kompensasi
penuh/ Tambahan other foreign aset/ dan wajib/ berbasis saham/
Issued and modal disetor/ comprehensive currency Asset General Tidak Saham Share-based
fully paid-up Additional income - financial revaluation and legal dicadangkan/ treasuri/ compensation Total ekuitas/
capital paid-in capital net of tax statements reserve reserves Unappropriated*) Treasury shares reserve Total equity
Saldo pada tanggal 31 Desember 2022 9,054,807 19,633,584 (2,003,902) (37,159) 15,383,157 2,778,412 86,968,410 - - 131,777,309 Balance as of 31 December 2022
Laba tahun berjalan - - - - - - 20,375,157 - - 20,375,157 Income for the year
Other comprehensive income
Laba komprehensif lainnya untuk tahun berjalan - - 1,044,530 (21,764) - - - - - 1,022,766 for the year
Pembagian dividen - - - - - - (7,324,821) - - (7,324,821) Distribution of dividends
Saham treasuri - - - - - - - (179,960) - (179,960) Treasury shares
Cadangan pembayaran berbasis saham - - - - - - - - 260,116 260,116 Share-based payment
Saldo pada tanggal 31 Desember 2023 9,054,807 19,633,584 (959,372) (58,923) 15,383,157 2,778,412 100,018,746 (179,960) 260,116 145,930,567 Balance as of 31 December 2023
*) Termasuk di dalam saldo laba tidak dicadangkan adalah pengukuran kembali liabilitas imbalan kerja. *) Included in unappropriated retained earnings is the remeasurement of post employment benefit.
PT Bank Negara Indonesia (Persero) Tbk
2024 Annual Report
1517
Lampiran – 3/2 – Schedule
Page 917
INFORMASI KEUANGAN TAMBAHAN/SUPPLEMENTARY FINANCIAL INFORMATION
PT BANK NEGARA INDONESIA (PERSERO) Tbk
ENTITAS INDUK/PARENT ENTITY
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2024 2023
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan pendapatan bunga 64,637,509 59,996,938 Receipts from interest income
Pembayaran beban bunga (25,435,146) (19,602,509) Payments of interest expense
Pendapatan operasional lainnya 24,866,571 18,016,066 Other operating income
Beban operasional lainnya (26,671,306) (27,619,639) Other operating expenses
Pendapatan (beban) bukan operasional - bersih 85,290 (21,236) Non-operating income (expense) - net
Pembayaran pajak penghasilan (4,297,912) (5,077,826) Payment of income tax
Arus kas sebelum perubahan dalam Cash flows before changes in
aset dan liabilitas operasi 33,185,006 25,691,794 operating assets and liabilities
Perubahan dalam aset dan liabilitas Changes in operating assets and
operasi: liabilities:
(Kenaikan)/penurunan aset operasi: (Increase)/decrease in operating assets:
Penempatan pada Bank Indonesia dan Placements with Bank Indonesia and
bank lain (324,265) (120,097) other banks
Efek-efek dan Obligasi
Pemerintah yang diukur Marketable securities and
pada nilai wajar melalui Government Bonds at fair value
laporan laba rugi (15,388,114) (333,239) through profit or loss
Efek-efek yang dibeli Securities purchased
dengan janji dijual kembali 2,667,326 1,446,686 under agreements to resell
Wesel ekspor dan tagihan lainnya 5,981,641 1,624,634 Bills and other receivables
Pinjaman yang diberikan (92,306,852) (59,673,241) Loans
Tagihan akseptasi 1,541,976 2,425,696 Acceptance receivables
Biaya dibayar di muka (137,121) 523,435 Prepaid expenses
Penempatan term deposit valas Foreign exchange term deposit
devisa hasil ekspor 1,631,137 (2,540,505) from export activities
Aset lain-lain 1,106,157 373,977 Other assets
(Decrease)/increase in operating
(Penurunan)/kenaikan liabilitas operasi: liabilities:
Liabilitas segera 337,242 463,089 Obligations due immediately
Simpanan nasabah (9,036,727) 38,914,259 Deposits from customers
Simpanan dari bank lain 6,667,862 (3,321,556) Deposits from other banks
Beban yang masih harus dibayar (199,520) 224,262 Accrued expenses
Imbalan kerja (557,192) 733,456 Employee benefits
Liabilitas akseptasi (1,511,133) 467,160 Acceptance payables
Utang pajak (17,097) (48,402) Taxes payable
Kewajiban atas penempatan Liabilites related to
term deposit valas foreign exchange term
devisa hasil ekspor (1,631,137) 2,540,505 deposit from export activities
Liabilitas lain-lain 1,673,893 (93,483) Other liabilities
Kas bersih (digunakan untuk)/ Net cash (used in)/
diperoleh dari aktivitas operasi (66,316,918) 9,298,430 provided from operating activities
CASH FLOWS FROM INVESTING
ARUS KAS DARI AKTIVITAS INVESTASI ACTIVITIES
Penjualan efek-efek
yang diukur pada nilai wajar melalui Proceed of marketable
penghasilan komprehensif lain dan securities measured at fair value
biaya perolehan yang through other comprehensive income
diamortisasi 92,241,948 53,505,429 and amortised cost
Pembelian efek-efek
yang diukur pada nilai wajar melalui Placement of marketable
penghasilan komprehensif lain dan securities measured at fair value
biaya perolehan yang through other comprehensive income
diamortisasi (93,951,947) (56,048,294) and amortised cost
Lampiran – 4/1 – Schedule
1518 Transforming the Future, Empowering Indonesia
Page 918
INFORMASI KEUANGAN TAMBAHAN/SUPPLEMENTARY FINANCIAL INFORMATION
PT BANK NEGARA INDONESIA (PERSERO) Tbk
ENTITAS INDUK/PARENT ENTITY
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2024 2023
CASH FLOWS FROM INVESTING
ARUS KAS DARI AKTIVITAS INVESTASI ACTIVITIES
(lanjutan) (continued)
Penjualan dari Obligasi Proceed from Government Bonds
Pemerintah yang diukur pada nilai wajar at fair value through
melalui penghasilan komprehensif lain other comprehensive
dan biaya perolehan yang income and
diamortisasi 118,012,386 49,685,651 amortised cost
Pembelian dari Obligasi
Pemerintah yang diukur pada nilai wajar Placement of Government Bonds
melalui penghasilan komprehensif lain at fair value through
dan biaya perolehan yang other comprehensive income
diamortisasi (114,537,958) (54,264,953) and amortised cost
Pembelian aset tetap (2,522,674) (2,129,821) Acquisition of fixed assets
Hasil penjualan aset tetap 2,343 3,298 Proceeds from sale of fixed assets
Penyertaan pada Entitas Anak - (800,000) Capital injection in Subsidiary
Kas bersih digunakan untuk Net cash used in
aktivitas investasi (755,902) (10,048,690) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Penerimaan pinjaman
yang diterima 26,387,881 15,162,991 Receipt from borrowings
Pembayaran pinjaman
yang diterima (16,277,534) (20,455,830) Borrowings payment
Penerimaan efek-efek yang Proceed in securities sold
dijual dengan janji dibeli kembali 9,351,740 6,382,251 under agreements to repurchase
Pembayaran efek-efek yang Payment of securities sold
dijual dengan janji dibeli kembali (920,846) (2,370,705) under agreements to repurchase
Penerimaan efek-efek yang diterbitkan 8,187,500 - Receipt in securities issued
Saham tresuri - (179,960) Treasury Shares
Pembayaran liabilitas sewa (891,782) (211,769) Payment of lease liability
Pembayaran dividen (10,454,738) (7,324,821) Payment of dividends
Kas bersih diperoleh dari/ Net cash provided from/
(digunakan untuk) aktivitas pendanaan 15,382,221 (8,997,843) (used in) financing activities
PENURUNAN BERSIH NET DECREASE IN
KAS DAN SETARA KAS (51,690,599) (9,748,103) CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS
AWAL TAHUN 150,884,688 160,782,453 AT BEGINNING OF YEAR
Pengaruh perubahan kurs Effect of foreign currency
mata uang asing (31,741) (149,662) exchange rate changes
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS
AKHIR TAHUN 99,162,348 150,884,688 AT END OF YEAR
Lampiran – 4/2 – Schedule
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1519
Page 919
INFORMASI KEUANGAN TAMBAHAN/SUPPLEMENTARY FINANCIAL INFORMATION
PT BANK NEGARA INDONESIA (PERSERO) Tbk
ENTITAS INDUK/PARENT ENTITY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2024 DAN 2023 31 DECEMBER 2024 AND 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Perubahan pada liabilitas yang timbul dari aktivitas Changes in liabilities arising from financing
pendanaan pada laporan arus kas adalah sebagai activities in the cash flow statement is as follows:
berikut:
1 Januari/ Arus kas/ Lain-lain/ 31 Desember/
January 2024 Cash flow Others December 2024
Pinjaman yang diterima 29,919,191 10,110,347 (443,077) 39,586,461 Borrowings
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 6,891,177 8,430,894 568,874 15,890,945 agreements to repurchase
Efek-efek yang diterbitkan 4,998,280 8,187,500 (140,497) 13,045,283 Securities issued
Efek-efek subordinasi 16,928,731 - 770,453 17,699,184 Subordinated securities
Saham treasuri (179,960) - 179,960 - Treasury shares
Pembayaran dividen - (10,454,738) 10,454,738 - Payment of dividends
Liabilitas sewa 1,233,958 (891,782) 634,019 976,195 Lease liabilities
59,791,377 15,382,221 12,024,470 87,198,068
1 Januari/ Arus kas/ Lain-lain/ 31 Desember/
January 2023 Cash flow Others December 2023
Pinjaman yang diterima 35,158,141 (5,292,840) 53,890 29,919,191 Borrowings
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 2,885,286 4,011,546 (5,655) 6,891,177 agreements to repurchase
Efek-efek yang diterbitkan 4,997,198 - 1,082 4,998,280 Securities issued
Efek-efek subordinasi 17,213,150 - (284,419) 16,928,731 Subordinated securities
Pembayaran dividen - (7,324,821) 7,324,821 - Payment of dividends
Saham treasuri - (179,960) - (179,960) Treasury shares
Liabilitas sewa 1,082,863 (211,769) 362,864 1,233,958 Lease liabilities
61,336,638 (8,997,844) 7,452,583 59,791,377
1. Ikhtisar kebijakan akuntansi yang penting 1. Summary of significant accounting policies
Dasar penyusunan laporan keuangan tersendiri Basis of preparation of the separate financial
entitas induk. statements of the parent entity.
Laporan keuangan tersendiri entitas induk disusun The separate financial statements of the parent
sesuai dengan Pernyataan Standar Akuntansi entity are prepared in accordance with the
Keuangan (“PSAK”) 227, “Laporan Keuangan statement of Financial Accounting Standards
Tersendiri”. (“SFAS”) 227, “Separate Financial Statements”.
PSAK 227 mengatur dalam hal entitas menyajikan SFAS 227 regulates that when an entity presents
laporan keuangan tersendiri maka laporan tersebut the separate financial statements, such financial
hanya dapat disajikan sebagai informasi tambahan statements should be presented as supplementary
dalam laporan keuangan konsolidasian. Laporan information to the consolidated financial
keuangan tersendiri adalah laporan yang disajikan statements. Separate financial statements are
oleh entitas induk yang mencatat investasi pada those presented by a parent entity, in which the
entitas anak, entitas asosiasi, dan pengendalian investments of subsidiaries, associated entities
bersama entitas berdasarkan kepemilikan ekuitas and jointly controlled entities are accounted for on
langsung bukan berdasarkan pelaporan hasil dan the basis of the direct equity interest rather than on
aset bersih investee. the basis of the reported results and net assets of
the investees.
Kebijakan akuntansi yang diterapkan dalam Accounting policies adopted in the preparation of
penyusunan laporan keuangan tersendiri entitas the parent entity separate financial statements are
induk adalah sama dengan kebijakan akuntansi the same as the accounting policies adopted in the
yang diterapkan dalam penyusunan laporan preparation of the consolidated financial
keuangan konsolidasian sebagaimana statements as disclosed in Note 2 to the
diungkapkan pada Catatan 2 atas laporan consolidated financial statements, except for
keuangan konsolidasian, kecuali untuk penyertaan investments in Subsidiaries which are stated at
pada Entitas Anak yang disajikan pada biaya cost.
perolehan.
2. Penyertaan Saham 2. Equity Investment
Informasi mengenai Entitas Anak yang dimiliki Information pertaining to Subsidiaries of the Bank
Bank diungkapkan pada Catatan 1j atas laporan is disclosed in Note 1j to the consolidated financial
keuangan konsolidasian. statements.
Lampiran – 5 – Schedule
1520 Transforming the Future, Empowering Indonesia
Page 920
Attachment
To Financial Services Authority Circular
Letter No. 9/SEOJK.03/2020:
Transparency and Publication of
Conventional Commercial Bank Reports
Description Page
1. General Information
a. Financial Highlights presents financial information in a comparative format for 2 (two) financial years, or since
the Bank begins its business for banks that have been in business for less than 2 (two) years. At the very least,
financial highlights covers:
1) Net interest income;
2) Operating profit;
3) Profit before tax;
4) Net profit;
5) Total comprehensive profit/loss;
6) Net income per share;
7) Total assets;
8) Total liabilities;
9) Total equity;
10) Earning assets;
11) Third party funds;
22-25
12) Borrowings;
13) CAR;
14) Return on Asset (ROA);
15) Return on Equity (ROE);
16) Profit margin (profit/loss to income ratio);
17) Rasio Beban Operating Expenses to Operating Income Ratio (BOPO);
18) Cost to Income Ratio (CIR);
19) Percentage of Violation and Exceedance of Legal lending Limit (LLL);
20) Mandatory Minimum Reserves (GWM) Ratio;
21) Net Open Position (PDN) Ratio; and
22) Other information and ratios relevant to the banking industry.
b. Bank Profile
Bank profile covers at the very least:
1) Name of Bank, including if any, change of name, reaon for the change, and effective date of name change in
80, 85
the financial year;
2) Access to the Bank, including branch or representative offices, whereby the general public may obtain
information on the Issuer or Public Company, comprising of:
a) Address;
80-82
b) Telephone number;
c) E-mail address; and
d) Website address;
3) Brief profile of the Bank; 84-85
4) Vision and mission of the Bank; 86-87
5) Line(s) of business according to the latest articles of association, business activites performed in the
90-93
Financial Year, and types of products and/or services provided;
6) Organization structure of Bank, at the very least to 1 (one) level below the Directors, with names and
96-97
positions;
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7) Shareholding structure and composition, that is, names of shareholders and percentage of shareownership,
including:
a) Shareholders with a minimum of 5% (five percent) of shares of the Bank;
b) Members of the Board of Directors and Board of Commissioners that own shares of the Bank;
168-174
c) Public shareholders, that is, shareholders that each held less than 5% (five percent) of shares of the
Bank;
d) information on the majority and controlling shareholder(s) of the Bank, direct or indirect, up to the
individual ultimate shareholders, presented in a schematic diagram or chart;
8) Name of subsidiary entity, associated company or joint venture company where the Bank exercise a joint
control with the entity, along with the percentage of shareownership, lines of business, total assets, and 176-177
operating status of the entity (if any);
9) For subsidiary entities, include information on address of such subsidiary entities; 178-183
10) Profiles of the Board of Directors and Board of Commissioners, covering at least
a) Composition of the Board of Directors and the Board of Commissioners, along with the position and
brief resume of the respective members thereof;
b) Names and position according to the duties and responsibilities;
c) Latest photograph;
d) Age;
e) Nationality;
f) Education background;
g) Work history, including information on: 100-126
(1) Legal basis of appointment as member of the Board of Directors and Board of Commissioner of the
Bank
(2) Concurrent position(s), as member of the board of directors, board of commissioners, and/or
committes and other position (if any); and
(3) Work history, with period of service thereon, with or without the Bank;
h) Education and/or training attended by member of the Board of Directors and Board of Commissioners
for competence development during the financial year (if any); and
i) Affiliation with other member of the Board of Directors, Board of Commissioners, or the majority
shareholder (if any), disclosing the name of affiliated party.
11) In the event of changes in the membership composition of the Board of Directors and/or the Board of
Commissioners occuring subsequent to the end of the Financial Year and up to the deadline for submission
of the annual report of published financial statements and information on financial performance, 127-129
membership composition of the Board of Directors and/or Board of Commissioners shall be presented both
prior and after such change(s);
12) Brief profiles of executive officers, with structure, position and summary curriculum vitae; 130-155
13) Total headcount, and employee distribution in the Financial Year by education and age; and 156-167
14) Awards and/or certifications in domestic as well as international scope, received by the Bank in the last
Financial Year (if any), which covers:
a) Name of award and/or certification; 208-216
b) Issuing institution or agency; and
c) Validity period of such award and/or certification (if any).
2. Information on Financial Performance
a. Report of the Board of Directors
Brief description of the Bank performance, at the very least covering:
1) Strategy and policies of the Bank’s management, including for the Sharia Business Unit (UUS) for banks
58-60
that have an UUS;
2) Comparison between achievement and targets; 61-62
3) Constraints faced by the Bank; 62-63
4) Overview of business prospects; 67-68
5) Implementation of Bank governance; 68-69
6) Changes in the composition of the Board of Directors and reason for such changes (if any); 72-73
7) Organization structure; 66
8) Primary activities; 66
9) Information Technology; 65
10) Types of products and services, including lending to debtors in the micro-, small- and medium-business
66
sectors;
11) Interest rates on deposits and loans; 67
12) Developments in the economy and target market; 67-68
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13) Business and partnership networks, domestic and/or overseas; 65-66
14) Number, types and location of offices; 67
15) Ownership by the board of directors, board of commissioners and shareholders in the business group of
67
the Bank;
16) Significant changes at the Bank or the Bank’s business group in the reporting year; 67
17) Prediction of significant future issues; and 67-68
18) Human resources, covering number of employees as well as education, training, and development
63-64
programs for human resources.
b. Report of the Board of Commissioners
The report of the Board of Commissioners covers at least:
1) Structure of the Board of Commissioners, with position and summary curriculum vitae; 52-53
2) Assessment of the performance of the Board of Directors in the management of the Bank; 46-47
3) Supervision of the implementation of Bank’s strategies; 47
4) Opinion on the business prospects as prepared by the Board of Directors; 48-49
5) Opinion on the implementation of Bank governance; 49
6) Changes in the composition of the Board of Commissioners and reason for such changes (if any); and 52-53
7) Frequency and mechanism for advising members of the Board of Directors; 51
c. Management Discussion & Analysis
Management discussion and analysis presents an analysis and discussion of financial statements accounts
and other important information with an emphasis on material changes that occurred during the Financial Year,
which at least includes:
1) Review of operations by business segment, including for UUS, at least of:
a. Revenues; and 228-281
b. Profitability;
2) Review of financial performance, comprising a comparison of the financial performance for the current
year wuth the previous year, as well as explanation on the cause of changes and impact of such changes,
covering at least:
a. Investment of funds (investments and disbursement of loan/financing) and total assets;
b. Third party funds and other sources of funding;
300-328
c. Equity;
d. Revenues, expenses, profit (loss), other comprehensive income, and total comprehensive profit (loss);
e. Cash flows; and
f. Prime lending rate;
3) Analysis of the quality of earning assets and relevant financial ratios; 300, 303, 329-330
4) Capital structure of Bank; 352-353
5) Material information and facts subsequent to the date of accountant report (if any); and 357
6) Marketing aspects of Bank’s products, at least on marketing strategy amd market share; 369-370
3. Information on Risk Exposure and Capital
In the event that the Bank includes the corporate governance report into the Annual Financial Publication Report and
Financial Performance Information, the scope and guidelines for such report shall refer to the applicable POJK on 474-601
implementation of governance for commercial banks.
4. Governance Information
In the event that the Bank combines the report on the implementation of governance in the Financial Published
Report and Annual Financial Performance Information, the scope and guidelines for filling out refer to the POJK 604-1151
regarding the implementation of governance for commercial banks.
5. Sustainability Report
a. As regulated in the relevant POJK, a Sustainability Report covers the implementation of sustainable financing
for financial services institutions, issuers and public companies. In the event that the Bank includes the Sustainability
sustainability report into the Annual Financial Publication Report and Financial Performance Information, the Report
scope and guidelines for such report shall refer to the applicable POJK.
b. Report on the implementation of social and environmental responsibility as regulated in the relevant laws and
regulations on social and environmental repsonsibility for limited liability companies.
1) Information on the implementation of social and environmental responsibility covers the management
policy, types of programs and costs expended, on aspects of:
a) environment; Sustainability
Report
b) labor practices; Sustainability
Report
c) sound institutional practices; Sustainability
Report
2024 Annual Report
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Description Page
d) consumer; and Sustainability
Report
e) community development. Sustainability
Report
2) In the event that the Bank presents information on social and environmental responsibility as referred
to in point 1) in a separate report such as in a social and environmental responsibility report, the Bank is Sustainability
exempted from disclosing information regarding social and environmental responsibility in the annual Report
report of published financial statements and information on financial performance.
6. Annual Financial Statements
The annual financial statements that have been audited by a Public Accountant and Public Accountant Firm
1198-1520
registered with the OJK.
7. Information on the Business Group of the Bank
a. A Bank that is part of a business group and/or have a Subsidiary, shall additionally report on:
1) Structure of the Bank business group, covering:
a) the structure of the business group, comprising of the Bank, Subsidiary Entities, related (sister)
companies, Parent Entity, and up to the ultimate shareholder;
188-189
b) the structure of management inter-relationship of entities in the business group; and
c) any shareholders acting in concert. Shareholders acting in concert refer to individual or institutional
shareholders with a common objective of controlling the Bank, with or without a formal agreement;
2) transactions between the Bank and related parties in the Bank’s business group, with consideration of the
following:
a) information on transactions with related parties, whether conducted by Bank or by any entity in the
Bank business group in the financial sector;
b) related parties are parties defined as such in relevant financial accounting standards;
c) types of transaction with related parties, including:
(1) cross shareholding;
387-396
(2) transactions by a business group performed in the interest of another business group
(3) short-term liquidity management in the business group;
(4) funding provided to, or received by, another entity in a business group;
(5) exposure to a majority shareholder in the form of, among others, loans, commitments and
contingencies; and
(6) transactions for the purchase, sale and/or rental of assets with another entity in the business group,
including transactions with repurchase agreement (repo);
3) transactions with related parties conducted by each entity in the Bank business group in the financial sector; 387-396
4) the provision of funding, commitments or equivalent facilities from an entity in the Bank business group to
397, 1048
the customers and/or parties that already received financing from the Bank; and
5) any prohibition, restriction, and/or other significant constraint to transfer funds or to fulfill the required
397
regulatory capital between the Bank and other entities in a business group;
8. Additional Information for Banks that are also an Issuer and/or Public Company
The Bank that is also an Issuer and/or a Public Company should include in addition the scope of information in
accordance with the provisions of OJK Regulation regarding the annual report of issuer or public company.
1524 Transforming the Future, Empowering Indonesia
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SEOJK No. 16/SEOJK.04/2021:
Annual Report of Public Company
Description Page
I. General Provision
1. In this Financial Services Authority Circular Letter what is meant by:
a. The Annual Report is a report on the Board of Directors and Board of Commissioners accountability in
managing and supervising issuers or public companies within a period of 1 (one) fiscal year to the general
meeting of shareholders prepared based on the provisions of the Financial Services Authority Regulation
concerning the Annual Report of issuers or public companies
b. Issuers are parties who make public offerings
c. A Public Company is a company whose shares are owned by at least 300 (three hundred) shareholders and
has a paid-up capital of at least Rp3,000,000,000.00 (three billion rupiah) or a number of shareholders and
paid-up capital as determined by the Financial Services Authority
d. A Public Company is an Issuer that has made a public offering of equity securities or a Publically- listed
Company
e. A Sustainability Report is a report published to the public that contains the economic, financial, social,
and environmental performance of a financial service institution, Issuer, and Public Company in running a
sustainable business
f Board of Directors:
1) For an Issuer or a Public Company in the form of a limited liability company, it is the Board of Directors
as referred to in the Financial Services Authority Regulation concerning the Board of Directors and
Board of Commissioners of an Issuer or Public Company; and
2) For an Issuer or a Public Company in the form of a legal entity other than a limited liability company, it
is the body that carries out the management of the legal entity as referred to in the laws and regulations
concerning the legal entity.
g. Board of Commissioners:
1) For an Issuer or a Public Company in the form of a limited liability company, the Board of Commissioners
as referred to in the Financial Services Authority Regulation concerning the Board of Directors and
Board of Commissioners of an Issuer or Public Company; and
2) For the Issuer or Public Company in the form of a legal entity other than a limited liability company,
it is the body that supervises the legal entity as referred to in the laws and regulations concerning the
legal entity.
h. General Meeting of Shareholders hereinafter abbreviated as GMS:
1) For an Issuer or a Public Company in the form of a limited liability company, it is the GMS as referred to
in the Financial Services Authority Regulation concerning the Planning and Organizing of the General
Meeting of Shareholders of a Public Company; and
2) For an Issuer or Public Company in the form of a legal entity other than a limited liability company,
it is the body that has authority that is not given to any other body that carries out management
and supervisory functions, within the limits specified in the legislation and/or articles of association
governing the legal entity.
2. The Annual Report of Issuers or Public Companies is an important source of information for investors or
shareholders as one of the basic considerations in making investment decisions and a means of supervision of
Issuers or Public Companies.
3. Along with the development of the capital market and the increasing need for information disclosure by investors
or shareholders, the Board of Directors and the Board of Commissioners are required to present quality, accurate,
and accountable information through the Annual Reports of Issuers or Public Companies.
4. Annual Reports that are prepared regularly and informatively can provide convenience for investors or
shareholders and stakeholders in obtaining the required information.
5 This Financial Services Authority Circular is a guideline for Issuers or Public Companies that must be applied in
preparing Annual Reports and Sustainability Reports.
II. Format of Annual Report
1. Annual Report should be presented in the printed format and in electronic document copy.
2. The printed version of the Annual Report should be printed on light-colored paper of fine quality, in A4 size, bound
and can be reproduced in good quality.
3. The Annual Report may present information in the form of pictures, graphs, tables, and/or diagrams by including
clear titles and/or descriptions, so that they are easy to read and understand.
4. The Annual Report presented in electronic document format is the Annual Report converted into pdf format.
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III. Content of Annual Report
1. Annual Report should contain at least the following information:
a. Summary of key financial information; 22
b. Stock information (if any); 31
c. The Board of Directors report; 57
d. The Board of Commissioners report; 45
e. Profile of Issuer or Public Company; 80
f. Management discussion and analysis; 220
g. Corporate governance applied by the Issuer or Public Company; 604
h. Corporate social and environmental responsibility of the Issuer or Public Company;
i. Audited annual report; and 1198
j. Statement that the Board of Directors and the Board of Commissioners are fully responsible for the Annual
76-77
Report;
2. Description of Content of Annual Report
a. Summary of Key Financial Information
Summary of Key Financial Information contains financial information presented in comparison with previous
3 (three) fiscal years or since commencement of business if the Issuers or the Public Company commencing
the business less than 3 (three) years, at least contain:
1) income/sales;
2) gross profit;
3) profit (loss);
4) total profit (loss) attributable to equity holders of the parent entity and non-controlling interest;
5) total comprehensive profit (loss);
6) total comprehensive profit (loss) attributable to equity holders of the parent entity and non controlling
interest;
7) earning (loss) per share; 22-25
8) total assets;
9) total liabilities;
10) total equities;
11) profit (loss) to total assets ratio;
12) profit (loss) to equities ratio;
13) profit (loss) to income ratio;
14) current ratio;
15) liabilities to equities ratio;
16) liabilities to total assets ratio; and
17) other information and financial ratios relevant to the Issuer or Public Company and type of industry;
b. Stock Information
Stock Information (if any) at least contains:
1) shares issued for each three-month period in the last 2 (two) fiscal years (if any), at least covering:
a) number of outstanding shares;
b) market capitalization based on the price at the Stock Exchange where the shares listed on;
c) highest share price, lowest share price, closing share price at the Stock Exchange where the shares
listed on; and
31-33
d) share volume at the Stock Exchange where the shares listed on;
Information in point a) should be disclosed by the Issuer, the public company whose shares is listed or
not listed in the Stock Exchange;
Information in point b), point c), and point d) only be disclosed if the Issuer is a public company whose
shares is listed in the Stock Exchange;
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2) in the event of corporate actions, including stock split, reverse stock, dividend, bonus share, and change
in par value of shares, then the share price referred to in point 1), should be added with explanation on:
a) date of corporate action;
b) stock split ratio, reverse stock, dividend, bonus shares, and change in par value of shares; 31-33
c) number of outstanding shares prior to and after corporate action; and
d) The number of convertible securities exercised (if any); and
e) share price prior to and after corporate action;
3) in the event that the company’s shares were suspended and/or delisted from trading during the year
under review, then the Issuers or Public Company should provide explanation on the reason for the 33
suspension and/or delisting; and
4) in the event that the suspension and/or delisting as referred to in point 3) was still in effect until the date
of the Annual Report, then the Issuer or the Public Company should also explain the corporate actions 33
taken by the company in resolving the suspension and/or delisting;
c. The Board of Directors Report
The Board of Directors Report should at least contain the following items:
1) the performance of the Issuer or Public Company, at least covering:
a) strategy and strategic policies of the Issuer or Public Company; 58-60
b) Role of the Board of Directors in formulating strategies and strategic policies of Issuers or Public
60-61
Companies;
c) Process carried out by the Board of Directors to ensure the implementation of the Issuer’s or Public
61
Company’s strategy;
d) comparison between achievement of results and targets; and 61-62
e) challenges faced by the Issuer or Public Company; 62-63
2) description on business prospects; 67-68
3) implementation of good corporate governance by Issuer or Public Company; and 68-69
4) changes in the composition of the Board of Directors and the reason behind (if any); 72-73
d. The Board of Commissioners Report
The Board of Commissioners Report should at least contain the following items:
1) Assessment on the performance of the Board of Directors in managing the Issuer or the Public Company; 46-47
2) Supervision on the implementation of the strategy of the Issuer or Public Company; 47
3) View on the business prospects of the Issuer or Public Company as established by the Board of Directors; 48-49
4) View on the implementation of the corporate governance by the Issuer or Public Company; 49
5) Changes in the composition of the Board of Commissioners and the reason behind (if any); and 52-53
e. Profile of the Issuer or Public Company
Profile of the Issuer or Public Company should cover at least:
1) Name of Issuer or Public Company, including change of name, reason of change, and the effective date
80, 85
of the change of name during the year under review;
2) access to Issuer or Public Company, including branch office or representative office, where public can
have access of information of the Issuer or Public Company, which include:
a) Address;
b) Telephone number; 80-82
c) Facsimile number;
d) E-mail address; and
e) Website address;
3) Brief history of the Issuer or Public Company; 84-85
4) Vision and mission of the Issuer or Public Company; 86-87
5) Line of business according to the latest Articles of Association, and types of products and/or services
90-93
produced;
6) Operational area of the Issuer or Public Company 94-95
7) Structure of organization of the Issuer or Public Company in chart form, at least 1 (one) level below the
96-97
Board of Directors, with the names and titles;
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8) List of industry association memberships both on a national and international scale related to the
98-99
implementation of sustainable finance;
9) The Board of Directors profiles include:
a) Name and short description of duties and functions;
b) Latest photograph;
c) Age;
d) Citizenship;
e) Education;
f) history position, covering information on:
(1) Legal basis for appointment as member of the Board of Directors to the said Issuer or Public
Company; 114-128
(2) Dual position, as member of the Board of Directors, member of the Board of Commissioners,
and/or member of committee, and other position (if any); and
(3) Working experience and period in and outside the Issuer or Public Company;
g) Affiliation with other members of the Board of Directors, members of the Board of Commissioners,
majority and controlling shareholders, either directly or indirectly to individual owners, including names of
affiliated parties. In the event that a member of the Board of Directors has no affiliation, the Issuer or Public
Company shall disclose this matter; and
h) Changes in the composition of the members of the Board of Directors and the reasons for the changes. In
the event that there is no change in the composition of the members of the Board of Directors, this matter
shall be disclosed;
10) The Board of Commissioners profiles, at least include:
a) Name;
b) Latest photograph;
c) Age;
d) Citizenship;
e) Education;
f) History position, covering information on:
(1) Legal basis for the appointment as member of the Board of Commissioners who is not
Independent Commissioner at the said Issuer or Public Company;
(2) Legal bases for the first appointment as member of the Board of Commissioners who also
Independent Commissioner at the said Issuer or Public Company; 100-113
(3) Dual position; as member of the Board of Commissioners, member of the Board of Directors, and/or
member of committee and other position (if any); and
(4) Working experience and period in and outside the Issuer or Public Company;
g) Affiliation with other members of the Board of Commissioners, major shareholders, and controllers
either directly or indirectly to individual owners, including names of affiliated parties; In the event
that a member of the Board of Commissioners has no affiliation, the Issuer or Public Company shall
disclose this matter;
h) Statement of independence of Independent Commissioner in the event that the Independent
Commissioner has been appointed more than 2 (two) periods (if any);
i) Changes in the composition of the members of the Board of Commissioners and the reasons for
the changes. In the event that there is no change in the composition of the members of the Board
of Commissioners, this matter shall be disclosed;
11) In the event that there were changes in the composition of the Board of Commissioners and/or the Board
of Directors occurring between the period after year-end until the date the Annual Report submitted,
129
then the last and the previous composition of the Board of Commissioners and/or the Board of Directors
shall be stated in the Annual Report;
12) Number of employees by gender, position, age, education level, and employment status (permanent/
156-167
contracted) in the fiscal year; Disclosure of information can be presented in tabular form.
13) Names of shareholders and ownership percentage at the end of the fiscal year, including:
a) Shareholders having 5% (five percent) or more shares of Issuer or Public Company;
b) Commissioners and Directors who own shares of the Issuers or Public Company; and 168-174
c) Groups of public shareholders, or groups of shareholders, each with less than 5% (five percent)
ownership shares of the Issuers or Public Company;
14) The percentage of indirect ownership of the shares of the Issuer or Public Company by members of the
Board of Directors and members of the Board of Commissioners at the beginning and end of the fiscal
172-173
year, including information on shareholders registered in the shareholder register for the benefit of indirect
ownership of members of the Board of Directors and members of the Board of Commissioners;
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15) Number of shareholders and ownership percentage at the end of the fiscal year, based on:
a) Ownership of local institutions;
b) Ownership of foreign institutions; 174
c) Ownership of local individual; and
d) Ownership of foreign individual;
16) Information on major shareholders and controlling shareholders the Issuers of Public Company, directly
174
or indirectly, and also individual shareholder, presented in the form of scheme or diagram;
17) Name of subsidiaries, associated companies, joint venture controlled by Issuers or Public Company,
with entity, percentage of stock ownership, line of business, total assets and operating status of the
Issuers of Public Company (if any); 176-187
For subsidiaries, include the addresses of the said subsidiaries;
18) Chronology of share listing, number of shares, par value, and bid price from the beginning of listing
up to the end of the financial year, and name of Stock Exchange where the Issuers of Public Company 190-191
shares are listed;
19) Other securities listing information other than the securities as referred to in number 18), which have
not yet matured in the fiscal year, at least contain the name of the securities, year of issue, interest rate/ 192-201
yield, maturity date, offering value, and securities rating (if any);
20) Information on the use of a Public Accountant (AP) and a Public Accounting firm (KAP) services and their
networks/associations/alliances include:
a) name and address;
b) period of assignment;
202
c) informasi jasa audit dan/atau non audit yang diberikan;
d) Audit and/or non-audit fees for each assignment given during the fiscal year; and
e) In the event that AP and KAP and their network/association/alliance, which are appointed do not
provide non-audit services, then the information is disclosed; and
21) Name and address of capital market supporting institutions and/or professionals other than AP and KAP 202-204
f. Management Discussion and Analysis
Management Analysis and Discussion Annual should contain discussion and analysis on financial statements
and other material information emphasizing material changes that occurred during the year under review,
at least including:
1) Operational review per business segment, according to the type of industry of the Issuer or Public
Company including:
a) Production, including process, capacity, and growth; 228-281
b) Income/sales; and
c) Profitability;
2) comprehensive financial performance analysis which includes a comparison between the financial
performance of the last 2 (two) fiscal years, and explanation on the causes and effects of such changes,
among others concerning:
a) Current assets, non-current assets, and total assets;
b) Short term liabilities, long term liabilities, total liabilities; 300-328
c) Equities;
d) Sales/operating revenues, expenses and profit (loss), other comprehensive revenues, and total
comprehensive profit (loss); and
e) Cash flows
3) The capacity to pay debts by including the computation of relevant ratios; 339
4) Accounts receivable collectability of the Issuer or Public Company, including the computation of the
340-342
relevant ratios;
5) Capital structure and management policies concerning capital structure, including the basis for
352-353
determining the said policy;
6) discussion on material ties for the investment of capital goods, including the explanation on at least:
a) The purpose of such ties;
b) Source of funds expected to fulfill the said ties;
354-355
c) Currency of denomination; and
d) Steps taken by the Issuer of Public Company to protect the position of a related foreign currency
against risks;
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7) Discussion on investment of capital goods which was realized in the last fiscal year, at least include:
a) Type of investment of capital goods;
356
b) Objective of the investment of capital goods; and
c) Value of the investment of capital goods;
8) Material Information and facts that occurring after the date of the accountant’s report (if any); 357
9) Information on the prospects of the Issuer or the Company in connection with industry,economy in
365
general, accompanied with supporting quantitative data if there is a reliable data source;
10) Comparison between target/projection at beginning of year and result (realization), concerning:
a) Income/sales;
b) Profit (loss);
358-360
c) Capital structure; or
d) Dividend policy; or
e) Others that deemed necessary for the Issuer or Public Company;
11) Target/projection at most for the next one year of the Issuer or Public Company, concerning:
a) Income/sales;
b) Profit (loss);
367-368
c) Capital structure; or
d) Dividend policy;
e) Or others that deemed necessary for the Issuer or Public Company;
12) Marketing aspects of the company’s products and/or services the Issuer or Public Company, among
369-370
others marketing strategy and market share;
13) Description regarding the dividend policy during the last 2 (two) fiscal years, at least:
a) Dividend policy;
b) The date of the payment of cash dividend and/or date of distribution of non-cash dividend;
c) Amount of cash per share (cash and/or non cash); and 373-375
d) Amount of dividend per year paid;
Disclosure of information can be presented in tabular form. In the event that the Issuer or Public Company
does not distribute dividends in the last 2 (two) years, this matter shall be disclosed.
14) Use of proceeds from Public Offerings, under the condition of:
a) during the year under review, on which the Issuer has the obligation to report the realization of the
use of proceeds, then the realization of the cumulative use of proceeds until the year end should
be disclosed; and 377-383
b) In the event that there were changes in the use of proceeds as stipulated in the Regulation of the
Financial Services Authority on the Report of the Utilization of Proceeds from Public Offering, then
Issuer should explain the said changes;
15) Material information (if any), among others concerning investment, expansion, divestment, acquisition,
debt/capital restructuring, transactions with related parties and transactions with conflict of interest that 385-396
occurred during the year under review, among others include:
a) Transaction date, value, and object;
b) Name of transacting parties;
c) Nature of related parties (if any);
d) Description of the fairness of the transaction; and
e) Compliance with related rules and regulations;
f) In the event that there is an affiliation relationship, apart from disclosing the information as
referred to in letter a) to letter e), the Issuer or Public Company also discloses information:
1) A statement from the Board of Directors that the affiliate transaction has gone through
adequate procedures to ensure that the affiliate transaction is carried out in accordance with
generally accepted business practices, by complying with the arms-length principle; and
2) The role of the Board of Commissioners and the audit committee in carrying out adequate
procedures to ensure that affiliated transactions are carried out in accordance with generally
accepted business practices, by complying with the arms-length principle;
g) For affiliated transactions or material transactions which are business activities carried out to generate
business income and are carried out regularly, repeatedly, and/or continuously, an explanation is
added that the affiliated transactions or material transactions are business activities carried out to
generate operating income. and run regularly, repeatedly, and/or continuously;
1530 Transforming the Future, Empowering Indonesia
Page 930
Description Page
h) For disclosure of affiliated transactions and/or conflict of interest transactions resulting from the
implementation of affiliated transactions and/or conflict of interest transactions that have been
approved by independent shareholders, additional information regarding the date of the GMS
which approved the affiliated transactions and/or conflict of interest transactions is added;
i) In the event that there is no affiliated transaction and/or conflict of interest transaction, then this
shall be disclosed;
16) Changes in regulation which have a significant effect on the Issuer or Public Company and impacts on
398-409
the company (if any); and
17) Changes in the accounting policy, rationale and impact on the financial statement (if any); 410
g. Corporate Governance of the Issuer or Public Company
Corporate Governance of the Issuer or Public Company contains at least:
1) GMS, at least contains:
a) Information regarding the resolutions of the GMS in the fiscal year and 1 (one) year prior to the
fiscal year include:
1) Resolutions of the GMS in the fiscal year and 1 (one) year before the fiscal year realized in the
fiscal year; and 630-651
2) Resolutions of the GMS in the fiscal year and 1 (one) year before the fiscal year that have not
been realized and the reasons for not realizing them;
b) In the event that the Issuer or Public Company uses an independent party in the conduct of the
GMS to calculate the votes, then this matter shall be disclosed;
2) The Board of Directors, covering:
a) The tasks and responsibilities of each member of the Board of Directors;
b) Statement that the Board of Directors has already have board manual or charter;
c) Policies and implementation of the frequency of meetings of the Board of Directors, meetings of
the Board of Directors with the Board of Commissioners, and the level of attendance of members
of the Board of Directors in the meeting including attendance at the GMS;
d) Training and/or competency development of members of the Board of Directors:
(1) Policies for training and/or improving the competence of members of the Board of Directors, including
an orientation program for newly appointed members of the Board of Directors (if any); and
703-762
(2) Training and/or competency improvement attended by members of the Board of Directors in
the fiscal year (if any);
e) The Board of Directors’ assessment of the performance of the committees that support the
implementation of the Board of Directors’ duties for the fiscal year shall at least contain:
(1) Performance appraisal procedures; and
(2) The criteria used are performance achievements during the fiscal year, are competence and
attendance at meetings; and
f) In the event that the Issuer or Public Company does not have a committee that supports the
implementation of the duties of the Board of Directors, this matter shall be disclosed.
3) The Board of Commissioners, among others include:
a) Duties and responsibilities of the Board of Commissioners;
b) Statement that the Board of Commissioner has already have the board manual or charter;
c) Policies and implementation of the frequency of meetings of the Board of Commissioners, meetings
of the Board of Commissioners with the Board of Directors and the level of attendance of members of
the Board of Commissioners in these meetings including attendance at the GMS;
d) Training and/or competency improvement of members of the Board of Commissioners:
(1) Policy on competency training and/or development of members of the Board of Commissioners,
including orientation programs for newly appointed members of the Board of Commissioners (if
any); and
(2) Competency training and/or development attended by members of the Board of Commissioners in
the fiscal year (if any); 652-698
e) The assessment on the performance of the Board of Directors and Board of Commissioners and
the implementation, at least covering:
(1) procedure for the implementation of performance assessment;
(2) Criteria used are performance achievements during the fiscal year, competency and attendance
at meetings; and
(3) Assessor;
f) Board of Commissioners’ assessment of the performance of the Committees that support the
implementation of the duties of the Board of Commissioners in the fiscal year includes:
(1) Performance appraisal procedures; and
(2) The criteria used are performance achievements during the fiscal year, competency and attendance
at meetings;
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1531
Page 931
Description Page
4) The nomination and remuneration of the Board of Directors and the Board of Commissioners shall at
least contain:
a) Nomination procedure, including a brief description of the policies and process for nomination of
members of the Board of Directors and/or members of the Board of Commissioners; and
b) Procedures and implementation of remuneration for the Board of Directors and the Board of
Commissioners, among others:
768-787
(1) Procedures for determining remuneration for the Board of Directors and the Board of
Commissioners;
(2) The remuneration structure of the Board of Directors and the Board of Commissioners such as
salary, allowances, tantiem/bonus and others; and
(3) The amount of remuneration for each member of the Board of Directors and member of the
Board of Commissioners
5) Sharia Supervisory Board, for Issuer or Public Company that conduct business based on sharia law, as
stipulated in the articles of association, at least containing:
a) name; BNI does not have
b) Legal basis for the appointment of the sharia supervisory board; a Sharia Board
because it does
c) Period of assignment of the sharia supervisory board; not have sharia
d) duty and responsibility of Sharia Supervisory Board; and products
e) frequency and procedure in providing advice and suggestion, as well as the compliance of Sharia
Principles by the Issuer or Public Company in the Capital Market;
6) Audit Committee, among others covering:
a) Name and position in the committee;
b) Age;
c) Citizenship;
d) Education background;
e) History of position; including:
(1) Legal basis for appointment as committee member;
(2) Dual position, as member of Board of Commissioners, member of Board of Directors, and/or
member of committee, and other position (if any); and 792-810
(3) working experience and period in and outside the Issuer or Public Company;
f) Period and terms of office of the member of Audit Committee;
g) statement of independence of the Audit Committee;
h) Training and/or competency improvement that have been followed in the fiscal year (if any);
i) Policies and implementation of the frequency of audit committee meetings and the level of
attendance of audit committee members in those meetings; and
j) the activities of the Audit Committee in the year under review, in accordance with the Audit
Committee Charter;
7) The nomination and remuneration committee or function of the Issuer or Public Company, at least
containing:
a) Name and position in committee membership;
b) Age;
c) Nationality;
d) Educational history;
e) Position history, including information on:
(1) Legal basis for appointment as committee member;
(2) Concurrent positions, either as a member of the Board of Commissioners, member of the
Board of Directors, and/or committee member and other positions (if any); and
(3) Work experience and period of time both inside and outside the Issuer or Public Company;
f) Period and term of office of the committee members; 810-826
g) Statement of committee independence;
h) Training and/or competency improvement that have been followed in the fiscal year (if any);
i) Description of duties and responsibilities;
j) A statement that it has a guideline or charter;
k) Policies and implementation of the frequency of meetings and the level of attendance of members
at the meeting;
l) Brief description of the implementation of activities in the fiscal year; and
m) In the event that no nomination and remuneration committee is formed, the Issuer or Public
Company is sufficient to disclose the information as referred to in letter i) to letter l) and disclose:
(1) Reasons for not forming the committee; and
(2) The party carrying out the nomination and remuneration function;
1532 Transforming the Future, Empowering Indonesia
Page 932
Description Page
8) Other committees owned by Issuers or Public Companies in order to support the functions and tasks of the Board
of Directors (if any) and / or committees that support the functions and duties of the Board of Commissioners,
the least contains:
a) Name and position in the Committee;
b) Age;
c) Citizenship;
d) Education background;
e) History of position, including:
(1) Legal basis for the appointment as member of the committee;
(2) Dual position, as member of Board of Commissioners, member of Board of Directors, and/or
member of committee, and other position (if any); and 826-898
(3) Working experience and period in and outside the Issuer or Public Company;
f) Period and terms of office of the member of Audit Committee;
g) Statement of committee independence;
h) Training and/or competency improvement that have been followed in the fiscal year (if any); and
i) Description of duties and responsibilities;
j) A statement that the committee has had guidelines or charters;
k) Policies and implementation of the frequency of committee meetings and the level of attendance
of committee members at the meeting; and
l) A brief description of the committee’s activities for the fiscal year;
9) Corporate Secretary, including:
a) name;
b) domicile;
c) history of position, including:
(1) legal basis for the appointment as Corporate Secretary; and
899-905
(2) working experience and period in and outside the Issuer or Public Company;
d) education background;
e) education and/or training during the year under review; and
f) brief description on the implementation of duties of the Corporate Secretary in the year under
review;
10) Internal Audit Unit, among others including:
a) Name of Head of Internal Audit Unit;
b) History of position, including:
(1) Legal basis for the appointment as Head of Internal Audit Unit; and
(2) Working experience and period in and outside the Issuer or Public Company;
c) Qualification or certification as internal auditor (if any); 909-925
d) Education and/or training during the year under review;
e) Structure and position of Internal Audit Unit;
f) Description of duties and responsibilities;
g) Statement that the Internal Audit Unit has already have Internal Audit Unit charter; and
h) Brief description on the implementation of duty of Internal Audit Unit during the year under review;
11) Description on internal control system adopted by the Issuer or Public Company, at least covering:
a) Financial and operational control, and compliance to the other prevailing rules; and
b) Review on the effectiveness of internal control systems; 938-945
c) Statement of the Board of Directors and/or Board of Commissioners on the adequacy of the internal control
system;
12) Risk management system implemented by the company, at least includes:
a) General description about the company’s risk management system the Issuer or Public Company;
b) Types of risk and the management; and
946-970
c) Review the effectiveness of the risk management system applied by the Issuer or Public Company;
d) Statement of the Board of Directors and/or the Board of Commissioners or the audit committee on the
adequacy of the risk management system;
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1533
Page 933
Description Page
13) Legal cases that have a material impact faced by Issuers or Public Companies, subsidiaries, members of
the Board of Directors and members of the Board of Commissioners (if any), at least contain:
a) Substance of the case/claim; 983-988
b) Status of settlement of case/claim; and
c) Potential impacts on the condition of the Issuer or Public Company;
14) information about administrative sanctions imposed to Issuer or Public Company, members of the Board
of Commissioners and the Board of Directors, by the Capital Market Authority and other authorities 989
during the last fiscal year (if any);
15) information about codes of conduct of the Issuer or Public Company, includes:
a) Key points of the code of conduct;
b) Socialization of the code of conduct and enforcement; and 1044-1047
c) Statement that the code of conduct is applicable for the Board of Commissioners, the Board of
Directors, and employees of the Issuer of Public Company;
16) A brief description of the policy of providing long-term performance-based compensation to
management and/or employees owned by the Issuer or Public Company (if any), including the
management stock ownership program (MSOP) and/or program employee stock ownership (ESOP);
a) Number of shares and/or options;
1064-1069
b) Implementation period;
c) Requirements for eligible employees and/or management; and
d) Exercise price or determination of exercise price;
17) A brief description of the information disclosure policy regarding:
a) Share ownership of members of the Board of Directors and members of the Board of Commissioners
no later than 3 (three) working days after the occurrence of ownership or any change in ownership 1070-1079
of shares of a Public Company; and
b) Implementation of the policy;
18) Description of whistleblowing system at the Issuer or Public Company (if any), among others include:
a) Mechanism for violation reporting;
b) Protection for the whistleblower;
c) Handling of violation reports;
1080-1083
d) Unit responsible for handling of violation report; and
e) Results from violation report handling, at least includes:
(1) Number of complaints received and processed during the fiscal year; and
(2) Follow up of complaints;
19) A description of the anti-corruption policy of the Issuer or Public Company, at least containing:
a) Programs and procedures implemented in overcoming corrupt practices, kickbacks, fraud, bribery
1033-1034
and/or gratification in Issuers or Public Companies; and
b) Anti-corruption training/socialization to employees of Issuers or Public Companies;
20) Implementation of the Guidelines of Corporate Governance for Public Companies for Issuer issuing
Equity-based Securities or Public Company, including:
a) statement regarding recommendation that have been implemented; and/or 1104-1110
b) description of recommendation that have not been implemented, along with the reason and
alternatives of implementation (if any);
h. Social and Environmental Responsibility of the Issuer or Public Company
1) The information disclosed in the social and environmental responsibility section is a Sustainability
Report as referred to in the Financial Services Authority Regulation Number 51/POJK.03/2017 concerning
the Implementation of Sustainable Finance for Financial Services Institutions, Issuers, and Public
Companies, at at least includes:
a) Explanation of the sustainability strategy; Sustainability
Report page 14-15
b) Overview of sustainability aspects (economic, social, and environmental); Sustainability
Report page 6-8
c) Brief profile of the Issuer or Public Company; Sustainability
Report page 20-22
1534 Transforming the Future, Empowering Indonesia
Page 934
Description Page
d) Explanation of the Board of Directors; Sustainability
Report page 16-19
e) Sustainability governance; Sustainability
Report page
140-141
f) Sustainability performance; Sustainability
Report page
58-129
g) Written verification from an independent party, if any; Sustainability
Report page
25, 150-153
h) Feedback sheet for readers, if any; and Sustainability
Report page 191
i) The response of the Issuer or Public Company to the previous year’s report feedback; N.A
2) The Sustainability Report as referred to in number 1) must be prepared in accordance with the Technical
Guidelines for the Preparation of a Sustainability Report for Issuers and Public Companies as contained
in Appendix II which is an integral part of this Financial Services Authority Circular Letter;
3) Information on the Sustainability Report in number 1) can:
a) Disclosed in other relevant sections outside the Social and Environmental Responsibility section,
such as the Directors’ explanation regarding the Sustainability Report disclosed in the section related
to the Directors’ Report; and/or
b) Refers to other sections outside the Social and Environmental Responsibility section by still
referring to the Technical Guidelines for the Preparation of Sustainability Reports for Issuers
and Public Companies as listed in Appendix II which is an integral part of this Financial Services
Authority Circular Letter, such as the profile of the Issuer or Public Company;
4) The Sustainability Report as referred to in number 1) is an inseparable part of the Annual Report but can
be presented separately from the Annual Report;
5) In the event that the Sustainability Report is presented separately from the Annual Report, the
information disclosed in the Sustainability Report must:
a) Contains all the information as referred to in number 1); and
b) Prepared in accordance with the Technical Guidelines for the Preparation of a Sustainability Report
for Issuers and Public Companies as listed in Appendix II which is an integral part of this Financial
Services Authority Circular Letter;
6) In the event that the Sustainability Report is presented separately from the Annual Report, then the
Social and Environmental Responsibility section contains information that information on Social
and Environmental Responsibility has been disclosed in the Sustainability Report which is presented
separately from the Annual Report; and
7) Submission of the Sustainability Report which is presented separately from the Annual Report must be
submitted together with the Annual Report.
i Audited Annual Financial Statement
Financial Statements included in Annual Report should be prepared in accordance with the Financial
Accounting Standards in Indonesia and audited by an Accountant. The said financial statement should be
included with statement of responsibility for financial report as stipulated in the legislations in the Capital
1198-1520
Markets sector governing the responsibility of the Board of Directors on the financial report or the legislations
in the Capital Markets sector governing the periodic reports of securities company in the event the Issuer is
a Securities Company; and
j Letter of Statement of the Board of Directors and the Board of Commissioners regarding the Responsibility
for Annual Reporting
Letter of statement of the Board of Directors and the Board of Commissioners regarding the responsibility for
Annual Reporting should be prepared according to the format of letter of statement of member of Board of
76-77
Directors and the Board of Commissioners regarding the responsibility for Annual Reporting as attached in
the Attachment, which is an integral part of this Circulation Letter of the Financial Services Authority.
2024 Annual Report
PT Bank Negara Indonesia (Persero) Tbk
1535
Page 935
This page is intentionally left blank 1536 Transforming the Future, Empowering Indonesia
Page 936
Page 937
2024 Annual
Report
Transforming the Future,
Empowering Indonesia
Names mentioned 143 people and organisations named in the text · linked when the evidence is strong
unresolved
—
Committees under
p.1 ×2
unresolved
—
Reporting Transparency
p.1
unresolved
—
Violations of Laws Related to
p.1
unresolved
—
Employment, Consumer, Bankruptcy,
p.1
unresolved
—
Commercial, Competition and/or
p.1
unresolved
—
Environmental Issues
p.1
unresolved
org
Governance Framework, Management,
p.1
unresolved
org
Financial Services Authority
p.7 ×20
unresolved
org
Ministry of State-Owned Enterprises Regulation Human Resources Quality
p.8
unresolved
org
Ministry of State-Owned Enterprises Regulation Services Sector
p.8
unresolved
org
Ministry of State-Owned Enterprises Regulation Any Changes
p.8
unresolved
org
Ministry of State-Owned Enterprises Circular
p.8
unresolved
org
Ministry of Law and Human Rights
p.12 ×2
unresolved
org
Bank Business Guidelines No. IN
p.12
unresolved
org
Minister of State-Owned Enterprises No. PER-
p.14 ×2
unresolved
org
Indonesia Stock Exchange
p.14 ×4
unresolved
org
Corporation
p.17
unresolved
org
Ministry of BUMN.
p.19
unresolved
org
Bank Indonesia
p.19
unresolved
org
PT RSM Indonesia Konsultan
p.25
unresolved
org
Bank Image
p.28
unresolved
—
Articles of Association of BNI define
p.29
unresolved
—
explicitly stated otherwise. Therefore, BNI’s
p.29
unresolved
—
consist
p.29
unresolved
person
1. Series A Dwiwarna shares, which can only be
p.29
unresolved
—
that can be owned by the Republic
p.29 ×2
unresolved
—
Information on the Ultimate Shareholder
p.29
unresolved
org
BNI is a state-owned enterprise (SOE) bank, so
p.29
unresolved
org
beneficial owner of the Bank is the Republic
p.29
unresolved
—
with a shareholding portion of 60%.
p.29
unresolved
org
PT Kustodian Sentral Efek Indonesia
p.29 ×6
unresolved
org
PT Kustodian Sentral Efek Indonesia Board
p.29
unresolved
—
Government of the Rupublic
p.29
unresolved
—
Information on Shareholding of More Than
p.29
unresolved
org
by the Republic of Indonesia, which in this case
p.29
unresolved
org
Ministry of State-Owned Enterprises
p.29 ×3
unresolved
—
Transforming the Future, Empowering
p.29
unresolved
org
Minister of State-Owned Enterprises Regulation No. PER-
p.32 ×2
unresolved
person
Silvano Winston Rumantir
· Director
p.36 ×3
unresolved
person
Ashoya Ratam
· Notaris
p.36 ×5
unresolved
org
Kementerian BUMN
p.37
unresolved
org
Ministry of BUMN Regulation Number PER-
p.40 ×2
unresolved
person
Putrama W. Setyawan
· President Director
p.41 ×3
unresolved
org
Ministry of SOEs Letter No. SR-
p.44
unresolved
org
Enterprise
· Director
p.47
unresolved
org
PT Bursa Efek Indonesia Number Peng-
p.49
unresolved
org
Minister of State-Owned
p.51 ×2
unresolved
person
Bogor
· Commissioner
p.54 ×2
unresolved
—
Ceased
· Commissioner
p.54
unresolved
person
AGMS
· Commissioner
p.55 ×3
unresolved
person
EGMS
· Commissioner
p.55
unresolved
person
Committee
· Commissioner
p.57 ×5
unresolved
—
Sigit
· Independent
p.58
unresolved
—
Asmawi
· Independent
p.58
unresolved
—
Septian
· Independent
p.58
unresolved
—
Iman
· Independent
p.58
unresolved
—
Erwin
· Independent
p.59
unresolved
—
Fadlansyah
· Commissioner
p.59
unresolved
—
Robertus
· Commissioner
p.59
unresolved
—
Served
· Commissioner
p.59 ×2
unresolved
—
Private Owned
p.62
unresolved
org
Bank Association Mansury
p.63
unresolved
person
Indonesian Advocates Association
· Commissioner
p.63
unresolved
—
Meetings
· 7. Attendance and Decision-Making Process;
p.64 ×2
unresolved
—
Based on the Decree
· 10. Board of Commissioners’ Resolutions Outside of
p.64
unresolved
—
further elaborated in the Decree
· Teleconference Media; and
p.64
unresolved
—
KEP/025/DK/2024
· 12. Format and Presentation Materials for Meetings.
p.64
unresolved
—
Procedure for the Board of Commissioners Meetings
· As stipulated in the Procedures and Mechanisms
p.64
unresolved
—
Joint Meetings
· for Board of Commissioners Meetings, the Bank
p.64
unresolved
—
has established procedures and mechanisms for
· Including Internal Meetings of the Board of
p.64
unresolved
—
conducting meetings. These provisions primarily
· Commissioners;
p.64
unresolved
—
cover the following aspects:
· 2) Board of Commissioners Meetings with Invitees
p.64
unresolved
—
1. Schedule of Meetings;
· Directors of specific Divisions/Sectors or Senior
p.64
unresolved
—
3. Meeting Venue;
· 3) Joint Meetings of the Board of Directors and
p.64
unresolved
—
5. Proxies and Representation;
· both Boards along with the Corporate Secretary
p.64
unresolved
—
6. Meeting Notifications;
· and the Secretary to the Board of Commissioners.
p.64
unresolved
org
Bank Compliance Function.
p.78
unresolved
person
Invitee
· Member
p.222
unresolved
—
Pembidangan
· Vice President Director
p.222
unresolved
—
CEO
· President Director
p.627 ×2
unresolved
person
Managing
· Direktur Wholesale
p.627 ×2
unresolved
person
Vice
· Wakil Komisaris Utama
p.628 ×2
unresolved
org
PT BNI Modal Ventura
p.634 ×2
unresolved
person
Extraordinary General Shareholders’ Meeting Fifidiana
p.634
unresolved
person
Fifidiana
p.634 ×3
unresolved
org
Minister of Laws Indonesia
p.634
unresolved
org
Menteri Hukum dan Hak
p.634 ×2
unresolved
org
Minister of Law and Human Rights
p.634
unresolved
org
Menteri Hukum dan Hak Asasi
p.634
unresolved
org
Minister of Laws and Human Rights
p.634
unresolved
person
Aulia Taufani
p.634
unresolved
person
Pengganti Sutjipto
p.634
unresolved
person
Sutjipto
p.634
unresolved
org
Ministry of Laws and Human Asasi Manusia Republik Indonesia
p.634
unresolved
org
Bank Syariah
p.635
unresolved
org
Pengawas Pasar Modal dan Lembaga
p.635
unresolved
org
BAPEPAM-LK
p.635 ×2
unresolved
org
BAPEPAM
p.635
unresolved
org
Milik Negara
p.831
unresolved
org
Menteri Negara BUMN
p.831 ×2
unresolved
org
Minister of State-Owned Enterprises
p.831 ×2
unresolved
person
Notary Fathiah Helmi
p.832 ×4
unresolved
org
Kementerian
p.832
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