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Thriving together towards excellence Annual Report 2023
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About the 2023 Annual Report The 2023 Annual Report of PT Bank QNB Indonesia Tbk contains material information about the Bank’s business activities conducted in 2023. This Annual Report is presented to all stakeholders as part of the Bank’s accountability for its execution of business strategy and value creation to all relevant parties in 2023. This Annual Report contains a comprehensive, accurate, and relevant set of information, complemented with analyses on the Bank’s 2023 performance in various aspects, from operational and financial, to environmental, social, and governance. In 2023, the Bank did not involve any local party in the formulation and planning of its Sustainable Finance business process apart from those explained in the Sustainability chapter, but it may do so in the future. The contents of PT Bank QNB Indonesia Tbk’s 2023 Annual Report have not been verified by any independent party. This Annual Report covers events, results and achievements recorded within the period of 1 January 2023 to 31 December 2023. The report’s editorial date is 28 March 2024.
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Contents
2023 Highlights 73 Other Material Financial Information
73 Information on Material Transaction Containing
6 Financial Highlights
Conflict of Interest and/or Transaction with
10 Share Highlights
Affiliated Parties Transaction with
11 Corporate Actions
Related Parties
12 Significant Events
73 Tax Compliance
Reports to Stakeholders 73 Affiliated Transactions with Controlling
16 Message from the Board of Commissioners Shareholders
18 Report of the Board of Directors 73 Changes in Regulations and Their Impacts
22 Statement of Responsibility of Members of the Board of 73 Changes in Accounting Policy and Their Impacts
Directors and Board of Commissioners for the 2023 74 2024 Strategy and Projections
Annual Report of PT Bank QNB Indonesia Tbk
Corporate Governance
Company Profile 78 GCG Foundations and Policy
26 Corporate Identity 78 GCG Implementation Objectives
27 Milestones 79 GCG Principles
30 Vision, Mission, and QNB Values 80 GCG Roadmap
32 Line of Business 81 GCG Mechanism
33 Product and Services 81 GCG Programmes in 2023
38 Organisation Structure 82 GCG Assessment
40 Branch Offices 84 GCG Structure
40 Shareholders 84 General Meeting of Shareholders
42 Board of Directors Profile 87 Board of Commissioners
46 Board of Commissioners Profile 91 Board of Directors
50 Changes in Board of Commissioners and 96 Committees Under the Board of Commissioners
Board of Directors’ Composition 102 Committees Under the Board of Directors
51 Executive Management Profiles 117 Corporate Secretary
54 Shares & Other Securities Listing Chronology 118 Internal Audit
55 Public Accountant 121 Internal Control System
56 Capital Market Supporting Institutions 122 Compliance Function
and Professions 127 Risk Management
57 Membership in Associations 132 Banking Risk Disclosure Tables
146 Code of Ethics and Corporate Culture
Management Discussion and Analysis 147 Whistleblowing System
60 Industry Review 148 Anti-Bribery and Corruption Policy
61 Banking Business Review 148 Information Disclosure and Access to
64 Human Resources Bank’s Information
66 Information Technology 149 Litigations
67 Financial Analysis 149 Sanctions
67 Statement of Financial Position 149 Transparency on the Bank’s Financial
69 Statement of Profit or Loss and Non-Financial Performance
70 Statement of Cash Flows 149 Policy on Transactions with Conflict of
71 Key Financial Ratios Interest
72 Capital Structure and Management Policy 150 Implementation of OJK’s GCG Guidelines
on Capital Structure for Public Companies
72 Material Commitments for Investment in
Sustainability
Capital Goods
72 Material Information and Facts after the 154 QNB Sustainability Strategy
Accountant’s Report 156 Targets & Achievements
72 Comparison of 2023 Targets and Achievements 158 Sustainable Finance
72 Dividend Policy 160 Sustainable Operations
72 Management and Employee Stock Option Programme 163 Beyond Banking
72 Share and Bonds Buyback
Financial Statements
72 Commitments and Contingencies
73 Use of Public Offering Proceeds
PT Bank QNB Indonesia Tbk Annual Report 2023 — 1
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Theme Continuity
2020
Perseverance during uncertain times
The world in 2020 was beset with an unprecedented level of uncertainty, with the
Covid-19 pandemic forcing a transformative rethinking of how to survive in such
an uncertain time. Against this, QNB Indonesia has persevered to deliver
a resounding, all-round response and rose above the challenges. It has swiftly and
prudently deployed the necessary measures to deal with debt quality deterioration
while steadfastly catering to its customers’ needs amidst the pandemic
by enhancing its digital offerings. With an unwavering support from its parent entity,
the QNB Group, the Bank is navigating the vast uncharted waters of
uncertainty with a confident grip of the wheel, and a solid vision to thrive along a
path of sustainable growth.
2021
Adapting and advancing in the new normal
As the world shifted to a higher gear in tackling pandemic challenges and living in
the “new normal”, global economies have rebounded, invigorated by unprecedented
stimulus measures from authorities worldwide. The banking industry,
a key facilitator of wider economic activities, had shown strength and preparedness
to deal more effectively with the current crisis than in previous ones. Moving ahead
in the industry, QNB Indonesia demonstrated agility in adopting transformative
technology and mindset to future-proof its business, rolling out strategic and
comprehensive initiatives to enhance its service and enrich its offerings. With
three monumental leaps in 2021—improving loan quality, entering the mass
market segment, and reinforcing its balance sheet with capital support from QNB
Group—the Bank stands ready to progress and deliver sustainable value in the post
pandemic era.
2022
Driving growth for a sustainable future
Throughout the Covid-19 pandemic, QNB Indonesia had grappled with significant
challenges resulting from the restrictions and the ensuing economic downturn.
Yet the Bank successfully navigated through the turbulence. In the process,
it has strengthened asset quality and laid a solid foundation for future expansion.
The Bank has been able to capture growth opportunities and improve its financial
footing thanks to robust governance, effective risk management, and its
shareholders’ staunch support for long-term financial stability. Having weathered
the severe headwinds of the recent times, the Bank is now poised to pursue
sustainable growth forward. QNB Indonesia aspires to drive its progress
along a prudent and responsible pathway, while simultaneously creating
meaningful value for the shareholders, customers, employees, and the community
at large.
2 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Theme Rationale
Thriving together towards excellence
In 2023, QNB Indonesia’s strategic resilience,
financial discipline, and commitment to excellence was made
Net Interest Margin (NIM) manifest in the Bank’s more stringent risk management,
enhanced level of customer service, and a positive net profit
improved to that heralded a new era of strong and sustainable financial
results going forward. These achievements, underscored by
equally significant progress in digital innovation,
sustainability, and corporate governance, reflect a united
3.83% effort of the Bank to shore up collective action, with various
relevant parties, to thrive towards excellence.
This 2023 Annual Report theme is highlighting
the Bank’s collaborative success, adaptability, and foresight
in navigating challenges and setting a foundation for lasting
growth and prosperity.
Capital Adequacy Ratio (CAR)
increased to
62.23%
Liquidity Coverage Ratio (LCR)
increased to
465.30%
Net Stable Funding Ratio (NSFR)
increased to
190.59% The Bank looks ahead and upwards to thrive together and
reach greater heights.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 3
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2023 Highlights
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QNB Indonesia strives to progress at pace, with a keen attention to sustainability principles.
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Financial Highlights
(in million Rupiah)
Statement of Financial Position 2023 2022 2021 2020 2019
ASSETS
Cash 24,445 33,354 36,785 37,456 51,446
Current Accounts with Bank Indonesia 543,920 919,797 472,517 517,632 1,098,363
Current Accounts with Other Banks - Net 184,089 148,347 275,568 134,274 73,089
Placements with Bank Indonesia and Other Banks 1,092,008 1,032,898 1,979,562 1,683,860 1,656,505
Derivative Receivables 11 108 1,307 5,741 5,059
Acceptance Receivables - Net - 188,295 6,775 129,036 211,522
Securities Purchased under Agreement to Resell 2,977,202 3,072,222 2,350,769 982,688 304,673
Loans - Net 5,449,285 9,256,123 9,615,446 11,267,424 13,876,418
Securities - Net 389,952 513,987 953,854 1,286,846 3,642,725
Prepayments 33,035 22,687 30,462 66,995 61,323
Deferred Tax Assets - Net 280,354 272,500 280,285 374,275 314,839
Fixed Assets and Right-of-Use Assets 212,916 275,398 321,226 365,906 138,903
Intangible Assets 59,892 57,148 52,779 34,524 30,010
Foreclosed Assets - Net 250,416 665,046 1,001,757 1,280,395 1,358,462
Other Assets - Net 255,960 259,177 322,435 130,648 198,448
Total Assets 11,753,485 16,717,087 17,701,527 18,297,700 23,021,785
LIABILITIES
Liabilities Payable on Demand 12,555 24,028 16,247 15,425 29,570
Deposits from Customers 6,339,203 10,604,624 12,015,196 11,965,297 15,909,399
Deposits from Other Banks 1,832 7,302 7,771 7,664 1,361,492
Acceptance Payables - 26,336 6,778 129,058 211,522
Derivative Payables 1,838 90 1,256 5,636 425
Securities Sold under Repurchase Agreements 385,051 - - - -
Borrowing - 1,000,000 1,000,000 1,060,000 -
Marketable Securities Issued - - 99,888 545,122 547,811
Obligation for Employment Benefits 67,187 68,066 81,610 74,016 67,852
Accruals and Other Liabilities 254,370 333,222 446,233 383,040 204,150
Total Liabilities 7,062,036 12,063,668 13,674,979 14,185,258 18,332,221
EQUITY
Share Capital - par value of Rp250 (whole Rupiah)
per share Authorized Capital 40,000,000,000 shares
as of December 31, 2023 and 2022, respectively
8,789,512 5,109,171 5,109,171 5,109,171 5,109,171
Issued and Fully Paid Capital 35,158,048,365 and
20,436,685,984 shares as of December 31, 2023
and 2022, respectively
Additional Paid-in Capital - Net (33,588) (30,150) (30,150) (30,150) (30,150)
Advanced Capital 3,652 3,683,926 2,683,926 1,183,926 741,696
Fair Value Reserve - Net (61) 28,183 8,605 18,782 (458)
Retained Earnings (Deficit):
Appropriated 6,396 6,396 6,396 6,396 5,396
Unappropriated (4,074,462) (4,144,107) (3,751,400) (2,175,683) (1,136,091)
Total Equity 4,691,449 4,653,419 4,026,548 4,112,442 4,689,564
Total Liabilities and Equity 11,753,485 16,717,087 17,701,527 18,297,700 23,021,785
6 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Total Assets Total Liabilities
(in million Rupiah) (in million Rupiah)
2023 11,753,485 2023 7,062,036
2022 16,717,087 2022 12,063,668
2021 17,701,527 2021 13,674,979
2020 18,297,700 2020 14,185,258
2019 23,021,785 2019 18,332,221
Total Equity Share Capital
(in million Rupiah) (in million Rupiah)
2023 4,691,449 2023 8,789,512
2022 4,653,419 2022 5,109,171
2021 4,026,548 2021 5,109,171
2020 4,112,442 2020 5,109,171
2019 4,689,564 2019 5,109,171
Capital Adequacy Ratio NPL Gross
(in %) (in %)
2023 62.23 2023 0.77
2022 38.59 2022 0.38
2021 29.92 2021 0.08
2020 24.53 2020 4.66
2019 21.08 2019 5.63
PT Bank QNB Indonesia Tbk Annual Report 2023 — 7
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Financial Highlights (Continued)
(in million Rupiah)
Statement of Profit or Loss and
Other Comprehensive Income 2023 2022 2021 2020 2019
OPERATING INCOME AND EXPENSES
Interest Income 944,701 863,896 871,120 1,233,605 1,401,513
Interest Expense (440,803) (431,896) (533,643) (971,493) (979,937)
Net Interest Income - Net 503,898 432,000 337,477 262,112 421,576
OTHER OPERATING INCOME
Fees and Commission - Net 63,006 68,127 56,006 38,785 56,887
Trading Income - Net 19,895 21,034 14,936 34,261 76,968
Recovery from Non-Performing Loan Sale Transactions - - - 23,911 -
Others 163,011 180,294 146,977 25,532 42,748
Total Other Operating Income 245,912 269,455 217,919 122,489 176,603
OTHER OPERATING EXPENSES
Personnel Expenses (289,816) (280,414) (311,973) (307,967) (267,667)
General and Administrative Expenses (209,734) (202,517) (187,521) (158,788) (175,598)
Provision for Impairment Losses on Financial Assets (136,468) (613,732) (1,531,916) (172,522) (95,062)
Loss on Sale of Financial Assets (39,668) - - - -
Others (4,875) (5,524) (7,981) (24,704) (55,705)
Total Other Operating Expenses (680,561) (1,102,187) (2,039,391) (663,981) (594,032)
Profit (Loss) Before Income Tax 69,249 (400,732) (1,483,995) (279,380) 4,147
Income Tax (Expense) Benefit - - (94,782) (142,788) 1,130
Profit (Loss) for the Year 69,249 (400,732) (1,578,777) (422,168) 5,277
OTHERS COMPREHENSIVE INCOME
Item that would be Reclassified to Profit or Loss:
Fair Value Changes of Securities Measured at Fair Value
(36,210) 25,100 (12,446) 24,088 (607)
Through Other Comprehensive Income
Income Tax related to Items that would be
7,966 (5,522) 2,269 (4,848) 152
Reclassified to Profit or Loss
Items that would not be Reclassified to Profit or Loss:
Remeasurements of Obligation for
508 10,288 4,537 5,693 16,910
Post-Employment Benefits
Income Tax related to Items that would not be
(112) (2,263) (1,477) (226) (4,228)
Reclassified to Profit Or Loss
Other Comprehensive (Loss) Income Net of Tax (27,848) 27,603 (7,117) 24,707 12,227
Total Comprehensive Income (Loss) for the Year 41,401 (373,129) (1,585,894) (397,461) 17,504
8 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
(in %)
Financial Ratios 2023 2022 2021 2020 2019
CAPITAL
Capital Adequacy Ratio (CAR) 62.23 38.59 29.92 24.53 21.08
PRODUCTIVE ASSETS
Productive Assets & Non-Productive Assets
(Non-Performing Assets) to Total Productive Assets & 2.38 4.32 6.03 9.64 9.36
Non-Productive Assets
Non-Performing Productive Assets to Total Productive
0.37 0.29 0.05 3.54 5.63
Assets
Allowance for Impairment Losses to Productive Assets 4.15 3.26 2.36 4.19 0.84
Non-Performing Loans (NPL) Gross 0.77 0.38 0.08 4.66 5.63
Non-Performing Loans (NPL) Net 0.09 0.08 0.04 1.21 4.45
PROFITABILITY
Return on Assets (ROA) 0.48 (2.42) (8.50) (1.24) 0.02
Return on Equity (ROE) 1.65 (11.74) (54.71) (13.54) 0.05
Net Interest Margin (NIM) 3.83 3.19 2.34 1.61 2.56
LIQUIDITY
Macroprudential Intermediation Ratio (MIR) 93.94 91.11 80.95 97.02 84.70
COMPLIANCE
Percentage of Legal Lending Limit Violation
Related Parties - - - - -
Non-Related Parties - - - - -
Daily Minimum Reserve Requirement (Rupiah) 10.08 9.30 3.43 3.50 6.00
Average Minimum Reserve Requirement (Rupiah) 8.84 9.01 3.50 3.50 6.00
Minimum Reserve Requirement (Foreign Currency) 4.01 4.05 4.08 4.02 8.02
Net Open Position (NOP) 0.04 0.15 0.25 1.06 0.46
PT Bank QNB Indonesia Tbk Annual Report 2023 — 9
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Share Highlights
Opening Highest Lowest Closing Transaction Number of Market
Period Price Price Price Price Volume Shares Issued Capitalisation
2023
Triwulan I 102 109 75 89 99,457,300 20,436,685,984 1,818,865,052,576
Triwulan II 89 118 81 88 203,407,800 35,158,048,365 3,093,908,256,120
Triwulan III 88 101 84 87 180,554,600 35,158,048,365 3,058,750,207,755
Triwulan IV 87 88 77 81 130,514,900 35,158,048,365 2,847,801,917,565
2022
Triwulan I 192 206 134 156 828,233 20,436,685,984 3,188,123,013,504
Triwulan II 192 206 120 130 1,539,559 20,436,685,984 2,656,769,177,920
Triwulan III 130 135 106 110 1,878,346 20,436,685,984 2,248,035,458,240
Triwulan IV 110 137 96 102 2,652,368 20,436,685,984 2,084,541,970,368
Throughout 2023, the Bank’s shares listed on the IDX under the stock ticker code “BKSW”, were traded normally.
Success in building relationships that benefit customers is a source of satisfaction for the Bank's employees.
10 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Corporate Actions
At the Extraordinary General Meeting of Shareholders (EGMS) on 16 February 2023,
the Bank obtained shareholder approval to carry out a Limited Public Offering to Shareholders for
Addition of Capital by Issuing Pre-emptive Rights (Right Issue) VII. The Bank had implemented Rights
Issue VII according to the schedule. The number of shares resulting from the implementation of Rights
Issue VII amounted to 14.72 billion shares with a nominal value of Rp250 each share, bringing the
total proceeds for the Bank amounted to Rp3.68 trillion.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 11
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Significant Events
Mini Directorate Townhall 2023 Qatar Sports Day 2023
January February
> Mini Directorate Townhall 2023 > Qatar Sports Day 2023
> Extraordinary General Meeting of Shareholders
Senior Leadership Engagement • QNB Indonesia’s Anniversary
March April
> Senior Leadership Engagement > QNB Indonesia’s Anniversary
> Launching of QNB First The Premiere
Annual General Meeting of Shareholders Launching of C-Boost Programme
May June
> Annual General Meeting of Shareholders > Launching of C-Boost Programme
> CSR financial literacy – QNB Indonesia Goes to School at
SMKN 30 Jakarta
12 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
MDP campus hiring QNB Juang 2023
July August
> Customer Loyalty Awards PRIMA Network > Blood donation
> MDP campus hiring > QNB Juang 2023
• Students visit to Semarang Branch MDP 2021 graduation celebration
September October
> Students visit to Semarang Branch > MDP 2021 graduation celebration
> Wealth Award Night
Launching of First Starter Programme Year-end gathering
November December
> Launching of First Starter Programme > Year-end gathering
> CSR financial literacy – QNB Indonesia Goes to School at
SMK Wisata Indonesia
PT Bank QNB Indonesia Tbk Annual Report 2023 — 13
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Reports to Stakeholders
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Diligently applying the principle of prudence as part of a holistic compliance culture, QNB Indonesia is cultivating sustainable growth from the ground up for many years to come.
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Message from the Board of Commissioners
Fatma Abdulla Al-Suwaidi
President Commissioner
“ The BoD successfully ushered the Assalamu’alaikum, greetings to you all,
On behalf of the Board of Commissioners, I am pleased to
Bank back to the path of profitability, report how Indonesia in 2023 went through an exuberant
as we concurrently underscore the era of resilience and growth, despite tremendous
headwinds from the global economy. The interplay of
importance of diversifying the Indonesia’s robust economic dynamics had resulted in a
lending base and managing portfolio 5.1% expansion in GDP, fueled by an increase in both
private and government consumption, a steady flow of
quality continually." foreign investment, and a significant drive from the
younger generation to play their part in the economy.
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
In tandem with the wider economy, the banking sector in Review of 2024 Business Prospects and Plans
Indonesia demonstrated a positive trajectory, marked by
Looking forward, the Bank is training its sights on sustaining
credit expansion across various sectors. Indonesian banks
profitable operations throughout 2024 and beyond. To
had navigated persistent high inflation, hawkish
achieve this, the BoD has formulated a comprehensive
monetary policies, and looming recession risks with
strategy that will focus on enhancing funding quality and
composure and flair. The banking industry’s growth,
lowering cost of fund, boosting cross-selling and fee-based
combined with stability in key performance indicators,
services, strengthening process automation to solidify our
signaled a healthy financial environment.
information technology architecture, and elevating
Supervision of the Board of Directors’ Strategy workplace culture through our long-standing programmes
and Performance in 2023 like internal promotions and talent development.
QNB Indonesia shone through these times thanks to the Acknowledgments
vision and leadership of the Board of Directors (BoD). It had The BoC extends gratitude to all shareholders, the
executed the Bank’s business plans with strategic precision, management, and employees of the Bank for their
focusing on risk mitigation, effective liquidity management, contribution to the Bank. With support from the QNB Group’s
and cost control, while maintaining the Bank upward global presence and the firm supervision of OJK, BI, and other
momentum in lending capability. regulators, the BoC is optimistic in the Bank’s ability to
The BoD had steered the Bank through scores of challenges thrive amid future challenges together with our customers
in the economy with a prudent hand. In particular, we and the Indonesian nation.
highlight the commendable efforts orchestrated by the BoD
that led to an improvement in the Bank’s Risk-Based Bank
Rating (RBBR), signifying the Bank’s strengthened risk
management framework.
As the BoD managed the Bank’s liquidity position,
maintaining optimal key financial ratios, it also enacted
strict control over costs, reinforcing the Bank’s commitment
to “Capital Discipline”. This strategy proved vital to
upholding financial integrity and generating value,
especially during periods of unpredictability in the credit
market. We applaud the BoD’s success in ushering the Bank
back to the path of profitability, as it posted Rp69.2 billion in
net profit. Concurrently, we underscore the importance of
diversifying lending base and managing portfolio quality
continually.
View on Corporate Governance
The BoC maintained rigorous oversight throughout the
year, ensuring that the Bank’s strategic direction and entire
operation adhered to the highest standards of corporate
governance, compliance, and accountability. The
Independent Commissioners continued to provide their
invaluable and objective insights and safeguard stakeholder
rights, particularly those of minority shareholders.
Throughout 2023, the BoC and its three committees—
the Audit Committee, the Remuneration & Nomination
Committee, and the Risk Oversight Committee—effectively
performed their respective duties to ensure that the principles
of GCG and prudential banking were embodied by all staff
across the Bank’s business dealings. We are grateful for their
members’ exemplary professionalism in their capacities.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 17
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Report of the Board of Directors
Haryanto Suganda
President Director
“ Our strong liquidity profile The country’s GDP growth, at 5.1%, was slightly
lower than 2022’s figure of 5.3%. Indonesia’s robust growth
strengthened our ability to meet was supported by solid domestic demand. Household
consumption grew by 5.06% year-on-year, in line with
short and long-term obligations, the uptick in mobility, vigorous purchasing power, and
effectively securing a healthy high consumer confidence. Inflation over the course of the
year was held steady at 2.61%, within the target range of
balance sheet to pursue bold 2 to 4% set by Bank Indonesia.
objectives in the future. " Indonesia’s stable economic environment has certainly
benefitted the Bank’s business. We have been able to
overcome the historical challenges of previous years—
Distinguished shareholders and stakeholders, brought by our legacy loans and impaired by the Covid-19
Reflecting on 2023, on behalf of the Board of Directors I am pandemic—to emerge stronger and record our first profit
heartened to report how it has been a year of notable for the year since 2020. Having brought this difficult
advancements for QNB Indonesia. Building upon years of period to a close, the Bank has now pivoted back to a
resolute efforts, the Bank has yielded positive results that sounder financial footing. A key contributor to this
we hope will propel its growth along a favourable trajectory turnaround has been a marked enhancement in our asset
going forward. quality. Although our loan book growth has been more
modest than anticipated, the assets we hold are now much
Amid the evolving economic landscape, Indonesia
more robust. This healthy portfolio quality will form the
demonstrated resilience and adaptability throughout 2023.
baseline for our growth outlook.
18 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
2023 Strategy: Prudent Execution and Financial they received the highest level of support and meticulously
Discipline tailored conveniences that met their individual needs.
A highlight of our customer-centric approach was the
In 2023, QNB Indonesia embarked on a strategic journey
unveiling of the First Starter programme, aimed at QNB
guided at all times by the principle of prudence. Our
First customers with children aged 17–30. This innovative
strategy is derived from QNB Group’s global strategy,
programme underscores our commitment to support the
which is based on three pillars: focusing on its core as a
educational aspirations of the next generation. We have
wholesale bank by providing a best-in-class offering to its
partnered with education consultants that offer
customers, leveraging technology and innovation as a
comprehensive overseas education consultation services,
strategic enabler, and embedding sustainability into its
helping young individuals and their families navigate the
business and operating model to make a positive
complexities of pursuing education abroad and robustly plan
contribution to our societies. These three pillars are
their finances to achieve this goal.
embedded into how we structure our strategy in
Indonesia. We also leveraged lessons from the past to refine Sustainable Finance
our operational strategies, which we devised with vision
QNB Indonesia is actively engaging in a transformative ESG
and executed with rigour. This approach significantly
initiative, aligning with the broader commitment of QNB
shrank our cost of funds, reflecting our judicious approach
Group to foster sustainable and responsible banking
to overall financial management and demonstrating our
practices. Central to this initiative is our focus on green
commitment to financial discipline and cost control.
financing. In this ESG journey, we made the call to gradually
In our Corporate & Institutional Banking segment—a core downshift our coal-based portfolio and direct more funding
part of our strategy and operations—we concentrated our towards pivotal sectors in the green economy, to mark the
financial intermediation role on three critical sectors: Bank’s commitment to combating global warming by
metals & mining, manufacturing, and multifinance. Each transitioning towards cleaner energy. For 2024, our strategy
of these sectors, in our view, presented a unique set of involves engaging industry sectors instrumental in
opportunities and challenges, which are particularly fostering sustainable development, such as renewable energy,
pertinent with our plan to align loan book growth with our electric vehicle (EV) supply chain, transition metals, and
stringent risk appetite, given the high-rate environment downstream nickel processing.
prevalent in 2023. High interest rates called for a rethinking
of our strategy and a revision of several business targets, a Innovative Mind-set
situation mirrored across the banking sector. We QNB Indonesia relentlessly pursues progress as we aim to be
approached this by strategically bringing top-tier players better in what we do and what we deliver to our customers.
from said sectors into our portfolio, in effect expanding our Our drivenness to innovate in 2023 was articulated in
reach while adhering to risk management. various aspects of our operations—from the new products
In the metals & mining sector, we capitalised on certain and value proposition we introduced to our clientele, to the
opportunities. The groundwork for sustainable financing numerous enhancements and strengthening of our internal
emerged as one of key focus areas in this sector for 2023 systems, with two highlights being risk management
and will continue to be a priority in our strategy. The global and regulatory compliance. We are determined to build upon
shift towards sustainability has created a trend among coal the improvements we had accumulated over the years, to
companies to diversify into renewable energy. We actively further sharpen our expertise and enrich our offerings in
support this transition, aiding these companies in redefining the years to come.
their business in line with more sustainable practices.
Financial Results
Our lending base was also extended to infrastructure,
telecommunications, consumer finance, logistics, and In 2023, QNB Indonesia implemented strategic measures
consumer goods. In consumer finance, we selectively that boosted the Bank’s financial standing, surpassing
partnered with high-quality players, backing the targets for net interest income, total income, expenses, and
government’s initiative to bolster MSMEs as the lifeblood operating profit. Our loan portfolio at year-end stood at
of Indonesia’s economy. We directed a significant portion Rp5.4 trillion, with third-party funds rising to Rp6.3 trillion.
of our 2023 rights issue proceeds to maximize returns This led to an LDR of 87%, in line with our target.
through expanded lending. Our focus on serving corporate customers in the industries
Our Retail Banking segment intensely focused upon within our expertise corridor, combined with an improved
delivering unparalleled value-added service to our clientele. funding balance, allowed us to book net interest income of
Our commitment was embodied in how we enhanced Rp69.25 billion, a 117% increase from 2022. We successfully
customer experience at every point of interaction. kept NPL ratio at 0.09%, markedly lower than the industry
Our exacting standards in customer service ensure that average of 2.19%. This keystone metric set us up for more
optimised provisioning expenses.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 19
Page 22
Report of the Board of Directors
Our liquidity position was robust, with liquidity coverage Acknowledgments
ratio of 465.3% and net stable funding ratio of 190.59% by
We express our gratitude to the BOC, shareholders, our
end of 2023, both well above the regulatory minimum of
banking clientele, and all stakeholders for their support and
100%. This strong liquidity profile strengthened our
trust in the Bank’s undertakings, as well as to our employees
ability to meet short and long-term obligations, effectively
for their hard work and contribution. We are poised for a
securing a healthy balance sheet.
vibrant year in 2024, deepening our focus on sustainable
Regulatory Compliance and Governance growth, digital innovation, in service to our customers and
the Indonesian nation.
To ensure long-term success and resilience, especially in
these challenging times, the Bank unwaveringly adheres to
GCG practices in conducting our operations. The Bank
maintains a close working relationship with the OJK to stay
updated with new regulatory changes. Our GCG framework
is updated to reflect the latest regulatory releases, and
the updates are integrated and communicated across
our organisation.
We strengthened the leadership team by filling senior
positions, enhancing our capabilities and building readiness
for the challenges and opportunities we expect to encounter
over the next few years. This advancement received
the backing from our BoC, which represents QNB Group’s
and our other shareholders’ confidence in the Bank’s
direction and in Indonesia’s potentials.
2024 Outlook, Strategy, and Targets
Our outlook for the Indonesian economy is marked by
optimism, driven by the nation’s inherent resilience and
potential for growth. We have shaped this outlook by taking
into account not only our internal achievements but also the
broader economic context. Indonesia’s GDP growth is
expected to moderate slightly with further easing of the
commodity boom. Private consumption is projected to be
the primary growth driver. We expect a surge in business
investment and public spending, bolstered by ongoing
reforms and initiatives from the new administration.
In light of this economic forecast, the Bank’s strategy is to
balance growth with a disciplined risk management
approach. We will continue to disburse loans more widely
while maintaining a vigilant eye on NPL and provisioning
adequately to minimise credit risk. QNB Indonesia’s
strategy will be refined continuously, informed by the
evolving market dynamics and following the Group’s
overall strategy. We recognise the sheer potential of
the digital economy, and thus will keep on enhancing the
foundation and support system inside our UCan product.
This, we believe, will help in expanding the offer and shall
boost the Bank’s standing in the retail segment as well as
overall profitability.
20 — PT Bank QNB Indonesia Tbk Annual Report 2023
Page 23
2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
The Bank helps customers discover potentials for financial growth through personal consultations,
empowering their future with each transaction.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 21
Page 24
Statement of Responsibility of Members of the Board of Directors and
Board of Commissioners for the 2023 Annual Report of
PT Bank QNB Indonesia Tbk
We the undersigned hereby state that all information contained within the 2023 Annual Report of PT Bank QNB Indonesia Tbk has
been presented in full and that we assume full responsibility for the truthfulness of the contents of the Company’s Annual Report.
Thus we have made this statement truthfully.
Members of the Board of Directors
Haryanto Suganda
President Director
Windiartono Tabingin Nicolas Alix Groene (Nick Groene) Soemenggrie Jongkamto
Director Director Director
22 — PT Bank QNB Indonesia Tbk Annual Report 2023
Page 25
2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Members of the Board of Commissioners
Fatma Abdulla Al-Suwaidi
President Commissioner
Khalid Ahmed Al-Sada Djoko Sarwono Muhammad Anas Malla
Commissioner Independent Commissioner Independent Commissioner
PT Bank QNB Indonesia Tbk Annual Report 2023 — 23
Page 26
Company Profile
Page 27
The Bank is committed to making every interaction bring about smarter financial decisions and open up a more prosperous future.
Page 28
Corporate Identity
Company Name : PT Bank QNB Indonesia Tbk
Line of Business : Banking
Share Ownership : > Qatar National Bank (Q.P.S.C.) (95.63%)
> Public (4.37%)
Date of Establishment : 28 April 1913
Legal Basis of Establishment : Deed No. 53 dated 28 April 1913, prepared before Leonard Hendrik-Willem Van Sandick,
Notary in Medan, approved by Besluit Gouverneur Generaal of the Dutch East Indies No. 58
dated 16 July 1913, and announced in the Extra Bijvoegesel der Javasche Courant No. 78
dated 30 September 1913
Authorised Capital : Rp10,000,000,000,000 (ten trillion rupiah)
Issued and Fully Paid Capital : Rp8,789,512,091,250 (eight trillion seven hundred and eighty nine billion five hundred
and twelve million ninety one thousand and two hundred fifty rupiah)
Share Listing : The Bank’s shares were listed on the Indonesia Stock Exchange (previously Jakarta Stock
Exchange) on 21 November 2002.
Ticker Code : BKSW
SWIFT Code : AWANIDJA
Ratings : “AAA(idn)” with “Stable” outlook from Fitch Ratings.
Number of Employees : 402 personnel
Address : Revenue Tower, 8th Floor
District 8, SCBD Lot 13
Jl. Jenderal Sudirman Kav. 52–53
Jakarta 12190
Telephone (+62 21) 515 5155
Fax (+62 21) 515 5388
Website : www.qnb.co.id
Contact Center : Telephone (+62 21) 300 55 300
E-mail contact.center@qnb.co.id
Publication & Media : corporate.communication@qnb.co.id
Network : 1 head office
6 branch offices
2 sub-branch offices
11 ATMs
Subsidiaries : As at the end of 2023, PT Bank QNB Indonesia Tbk had no subsidiaries.
26 — PT Bank QNB Indonesia Tbk Annual Report 2023
Page 29
2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Milestones
Established Changed its Relocation of Awarded
in Medan as name to headquarters “Bank A”
NV Chunghwa PT Bank to Jakarta category
Shangyeh Chunghwa from Bank
Maatschappij Shangyeh. Indonesia.
(The Chinese
Trading
Company
Limited).
1913 1958 1962 1965 1990 1996 1998
Obtained
Commenced Changed its license as
operations as name to a Foreign
a Commercial PT Bank Exchange
Bank. Kesawan. Bank.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 27
Page 30
Milestones (Continued)
Initial Public > Rights Issue II. Rights Subordinated
Offering by > Qatar National Issue III loan of
listing Bank (Q.P.S.C.) USD 70 million
78.8 million became majority for 5 years,
shares on the shareholder with calculated as
Indonesia 69.59% ownership. Tier II Capital
Stock as of
> Changed its name
Exchange. 30 September
to PT Bank QNB 2015
Kesawan Tbk.
2002 2009 2011 2012 2013 2014 2015
> Name and logo
transformation
to PT Bank QNB
Indonesia Tbk.
> Rights Issue IV.
> Qatar National
Relocation of Bank (Q.P.S.C.)’s
headquarters share ownership
Rights and launching increased to
Issue I. of new logo. 82.59%.
28 — PT Bank QNB Indonesia Tbk Annual Report 2023
Page 31
2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Earned > Rights Issue VI. Issued Sustainable > Rights
“idAA” rating > Qatar National Bank Bonds I Phase III of Issue VII.
with “Stable” (Q.P.S.C.)'s share Rp448 billion. > Qatar
outlook from ownership increased National
Pefindo. to 92.48%. Bank
> Received “idAA” (Q.P.S.C.)'s
rating with “Stable” share
outlook by Pefindo. ownership
increased
> Received accolade
to 95.63%.
as Perception Bank
in Administration
of State Revenue
Through the 2 nd
Generation State
Revenue Module.
2016 2017 2018 2019 2020 2022 2023
> Relocation of
headquarters
in Jakarta.
> Received
“idAAA” rating
with “Stable”
outlook by Pefindo.
> Received
“AAA(idn)” rating Collaborated
with “Stable” with Indosat Ooredoo
outlook by Hutchison to launch
Fitch Ratings. UCan, the first
> Rights Issue V. > Issued Sustainable digital lending
> Qatar National Bonds I Phase I product in Indonesia
Bank (Q.P.S.C.)’s of Rp100 billion resulting from
share ownership and Sustainable partnership between
increased to Bonds I Phase II a bank and a telco
90.96%. of Rp452 billion. company.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 29
Page 32
Vision, Mission, and QNB Values
Gazing into the future with hopeful anticipation, the Bank stands ready to forge partnerships that realise
the dreams and financial successes of each of its valued clients.
Vision
We will be:
An icon* in Indonesia that grows together with our stakeholders.
A top-tier bank in terms of financial performance in Indonesia.
* In terms of technology-enabled convenience and process simplicity.
The Bank’s Vision was ratified via BoD Decree No. 003/SK-Direksi/II/2017 dated 16 February 2017.
Mission
We provide outstanding technology-enabled banking products and services supported
by an international network that delivers enhanced stakeholder value to be a financial
institution of choice.
30 — PT Bank QNB Indonesia Tbk Annual Report 2023
Page 33
2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
QNB Values
Passion for
1 Excellence
2
with In nalism
rity
Inn
teg
ova
io
Profess
tive
5
3
s t
Re
ic
it i p o n g is
C
ze s i b r
n s le y ne am
h ip S Te
4
In 2015, the Bank renewed its QNB Values and Service Spirit through BoD Decree No. 074/SK-Direksi/VI/2015 dated 1 June 2015.
The QNB Values are as follows:
1. Passion for Excellence
We strive to go the extra mile to achieve the highest professional standard.
2. Innovative
We shall be adaptive to change and value creative thinking to continuously attain superior benefits.
3. Synergistic Team
We shall effectively harness our strength to achieve our common goals with pride.
4. Responsible Citizenship
We shall respect with dignity and be concerned for the well-being of people and environment in which we operate.
5. Professionalism with Integrity
We shall continuously develop our competencies and behavior to reliably deliver what is expected from us. We shall
be honest, fair, and accountable.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 31
Page 34
Line of Business
f. Placing funds with, borrowing funds from, or lending
funds to other banks using paper, telecommunications
facilities and bearer negotiable instruments, cheques or
other means.
g. Receiving payments of claims in respect of commercial
papers and conducting calculations with or between
third parties.
h. Providing place for storage of valuable items and papers.
i. Providing custodian services to other parties on a
contractual basis.
j. Investing in bonds and securities, both registered and
unregistered on the stock exchange.
k. Providing financing and/or engaging in other activities
according to the sharia principle, pursuant to the
provisions stipulated by Bank Indonesia.
l. Engaging in factoring activities, credit card business and
trusteeship services.
m. Issuing letters of credit in various forms and bank
guarantees.
n. Engaging in foreign exchange activities.
o. Engaging in capital investment activities in banks or
other companies in the financial sector, such as
financing, fund management, leasing, venture capital,
securities company, insurance, clearing house and
guarantee as well as clearing settlement and
The Bank stands poised to engage with discerning clients, depository institution.
offering unparalleled service to steward their far-reaching
financial aspirations.
p. Engaging in temporary capital investment activities in
dealing with non-performing loans or financing, under
sharia and non-sharia principles.
q. Acting as founder and manager of pension funds.
Pursuant to Article 3 of the Bank’s Articles of r. Purchasing collateral, both entirely or partly, through
Association, the Bank’s business purpose and activities are or outside an auction, in the event that the debtor fails
to conduct operations in the banking sector in accordance to fulfil its obligation to the Bank, provided that the
with the prevailing regulations. purchase must be immediately saleable.
In order to achieve its purpose, the Bank may conduct its s. Engaging in other activities that banks customarily
main business activities, as follows: engage in, so far as they do not violate the provisions of
a. Receiving funds from public in the form of deposits the legislations.
including demand deposits, time deposits, certificates of Aside from the main activities as stipulated above,
deposit, savings, and/or other similar forms. the Bank may perform additional business activities as long
b. Extending loans, including long-term, medium-term or as they do not violate the provisions of the prevailing laws
short-term loans or loans in any other forms commonly and regulations, specifically in relation to Banking.
granted in the banking sector. In 2023, the Bank carried out retail and corporate banking
c. Issuing promissory notes. activities according to the abovementioned stipulations.
d. Purchasing, selling, or guaranteeing at its own risk and
for the benefit of and under the instruction of its
customers, the following:
> Negotiable instruments, including negotiable
instruments that are accepted by banks whose
periods of terms are no longer than the normal
practice in the trading of such negotiable
instruments;
> Acknowledgements of indebtedness and other trade
papers whose terms are no longer than normal
practice in the trading of such papers;
> State Treasury Certificates and Government
Guarantees;
> Bank Indonesia Certificates;
> Bonds;
> Fixed-term trade papers;
> Other fixed term commercial papers
instruments.
e. Transferring funds for the Bank’s own interests and for
the interests of its customers.
32 — PT Bank QNB Indonesia Tbk Annual Report 2023
Page 35
2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Products and Services
With a panoply of banking products and services on offer, the Bank is empowering every customer to prepare
a robust financial plan in line with their preferences.
Saving Products Premium Checking Account
Checking account with premium features that provide ease
Savings Account of transaction to support businesses and offers higher
Savings account provides easy and convenient banking interest rates than regular checking accounts.
transactions for customers. Advantages
Advantages > Higher interest rates than other checking accounts.
> Affordable initial deposit. > Zero fees for RTGS, LLG, and clearing transactions,
> Zero fees for balance inquiry, cash withdrawal, and terms and conditions apply.
overbooking transfer across all ATM Bersama and
PRIMA networks. Switching Account
> Online banking services through QNB Indonesia Mobile For safe and easy investing featuring six currencies within
Banking & QNB Online Banking. one account.
Premium Savings Account Advantages
Savings account with higher interest rates than regular > Six currency options: USD, SGD, AUD, GBP, JPY and EUR.
savings accounts. > Competitive exchange rates providing customers with
more favourable rates.
Advantages > Easy monitoring of fund through monthly
> Higher interest rates than regular savings accounts. e-statement.
> Zero fees for RTGS, LLG, and clearing transactions,
terms and conditions apply. Global Account
> Zero fees for cash withdrawal across all QNB Indonesia Provides customers with ease in investing safely in foreign
ATMs, ATM Bersama and PRIMA networks. exchange.
> Free monthly administration fee, terms and conditions Advantages
apply.
> Online banking services through QNB Indonesia Mobile > Eight currency options: USD, SGD, AUD, HKD, GBP, JPY,
Banking & QNB Online Banking. EUR, and QAR.
> Relatively affordable initial deposit.
Checking Account > Competitive exchange rates providing customers with
Created for your ease of business transactions. more favourable rates.
> Easy monitoring of fund through monthly
Advantages e-statement.
Checking account in Rupiah allows customers to withdraw
cash using cashier cheques or bank drafts.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 33
Page 36
Products and Services (Continued)
Global Checking Account Letter of Credit (L/C)
Foreign currency checking account that provides ease in Comprehensive L/C solutions and services from export
foreign currency transactions. L/C collections and import L/C issuances to outward and
Advantages inward documentary collection for the purchase and sale
of overseas goods and services to and from Indonesia’s
> Eight currency options: USD, SGD, AUD, HKD, GBP, JPY custom area.
EUR, and QAR.
> Competitive exchange rates providing customers Advantage
with more favourable rates. Safe and secure transactions for clients with export-import
> Available for individuals and corporations. activities. For import transactions in particular, payment
> Reports in account statements easily monitored by will only be made to the beneficiary after all of the
customer. accepted documents have met the previously-agreed
requirements.
Forex
Foreign exchange transactions with competitive exchange Supply Chain Financing
rates. A set of solutions that optimises cash flow by lengthening
Advantages Buyers’ payment terms to their Sellers while providing the
option for Sellers to get paid early.
> Available in eight foreign currencies.
> Exact, competitive, and real-time prices. Advantage
> Products in foreign exchange investment. Supply Chain Financing allows a Seller to sell its invoices
to the Bank at a discount as soon as the invoices are
approved by the Buyer to be paid later and by the Seller to
Loan Products secure its money earlier, resulting in stronger buyer–seller
relationships.
Comprehensive Corporate & Institutional Banking (CIB)
solutions for investment and working capital financing, NPG Debit Card QNB Indonesia (GPN & VISA
trade transactions, integrated cash management, time Contactless)
deposit, and foreign exchange transactions.
Advantages
Advantage
> Payment for retail transactions in any EDC terminal on
Products and services designed to meet the needs of large the PRIMA and ATM Bersama network.
and mid-size companies, which includes, local corporates, > Equipped with the National Indonesian Standard Chip
multi-national companies, State-Owned Enterprises, as Card Specification (NISCCS), providing a safer and more
well as financial institutions. secure environment for customer data.
> Part of the National Payment Gateway (NPG)
Working Capital Loan and Trade Financing programme that offers standardized security features,
Short-term trade and non-trade financing facility with allowing customers to conduct transactions securely in
tenor of up to one year. all payment channels in Indonesia.
Advantage > No minimum amount for retail transaction payments on
EDCs with PRIMA, ATM Bersama, and VISA logos, and no
Tailored and flexible requirements for customers in need of cash withdrawal fees on PRIMA and ATM Bersama ATM
working capital, including but not limited to invoice networks across Indonesia.
financing, post-import financing, supply chain financing,
bills discounting, etc. UCan
A digital loan product that caters to customers’ needs in a
Investment Credit simple, fast, and convenient way. Through collaboration of
Medium-term and long-term financing facilities. QNB Indonesia with Indosat Ooredoo Hutchison, a leading
Advantage telecommunication operator in Indonesia, and a leading
information technology company and a world-class fintech
Can be used to finance the acquisition of capital goods partner, UCan offers cash advance products to customers
intended for rehabilitation, modernisation, expansion, or in a seamless all-digital process, from account opening to
establishment of new projects as well as refinancing. cash withdrawal.
Bank Guarantees and Standby Letter of Credit (SBLC) Advantages
Guarantee issued by the Bank to provide assurance of the > Reliable service with convenient payment.
applicant’s capability to fulfil contractual obligations. > Instant application processing and disbursement.
Advantages > Bank-level security to protect customer personal data and
privacy.
Specifically designed in support of the applicant’s business > Competitive rates and exclusive discounts.
activities to meet the requirements of a project or transaction. > New subscriber data quota rewards.
Types of bank guarantees include bid bond, performance
bond, advance payment bond, maintenance, etc.
34 — PT Bank QNB Indonesia Tbk Annual Report 2023
Page 37
2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
QNB Indonesia's Wealth Management products prepare customers from all layers of society to build
their assets with greater assurance thanks to the advice of our competent staff.
Wealth Management Products First LifePasti
Traditional life insurance product with regular
Bancassurance premium payment with life protection and critical illness
Allianz Assetlink Optima benefit and cash benefit that will be received at the end of
the insurance policy period, as long as the policy is active
Life insurance product with a single premium payment that
and the insured is still alive until the end of the
provides Death Benefit, Death Benefit Due to Accident, as
insurance period.
well as Investment Benefits with a choice of Subfunds that
suit customer needs. Advantages
Advantages > Natural death benefit.
> Death benefit caused by accident.
> Investment benefit.
> Critical illness benefit.
> Single Premium Unit Link with life Insurance benefit.
> Contract termination benefit.
Allianz Wealthlink Protection Life
QNB Indonesia collaborates under a reference business
Life insurance product with regular premium payments model in offering bancassurance products with
that provides protection solutions along with the potential PT Allianz Life Indonesia.
of long-term investment asset development for your future
financial plans remain protected from various life risks. Mutual Fund
Advantages Open-End Mutual Funds
> Complete benefit. The best investment managers are managing a broad
> Investment benefit. selection of products that provide optimum investment
returns in line with the customer’s risk profile, with their
Allianz Wealthlink Prestige Life II
financial objectives in mind. The investment managers are
Unit link life insurance product with regular premium as follows.
payments that provides solutions in efficient protection for
> PT Batavia Prosperindo Aset Manajemen
optimal investment potential throughout your future
> PT FWD Asset Management1
financial planning.
> PT Mandiri Manajemen Investasi
Advantages > PT Manulife Aset Manajemen Indonesia
> Complete benefit. > PT Trimegah Asset Management
> Investment benefit. > PT Syailendra Capital
1
Product liquidated on 13 October 2023
PT Bank QNB Indonesia Tbk Annual Report 2023 — 35
Page 38
Products and Services (Continued)
Advantages
> Coupons paid regularly.
> Guaranteed by the Indonesian Government.
> Potential capital gain.
QNB Indonesia participates in offering e-SBN through the
e-SBN Sub-Selling Agent agreement with PT Trimegah
Sekuritas Tbk.
Services
ATM
Real-time and online electronic banking services.
Advantages
> Ease of doing financial and non-financial transactions
for all customers across 11 QNB Indonesia ATMs as well
as ATM Bersama/PRIMA networks and international
network from Visa.
> QNB ATMs are integrated to the National Payment
Gateway (NPG) network.
Remittance
Foreign currency fund transfer service among banks.
Advantage
The Bank's clientele can enjoy the luxury of our banking services
Can be done to anywhere in the world, quickly and securely,
anytime and anywhere, with just the touch of a finger.
in various foreign currencies with competitive telegraph
exchange rates and fees.
RTGS/LLG/Clearing/BI-FAST
Advantages Rupiah fund transfer service among banks.
> High liquidity investment products. Advantage
> A variety of quality products with different risk Can be done quickly and securely with competitive prices.
levels.
> Ease of subscription and redemption of mutual QNB First
fund units through the branches of QNB Indonesia. Banking services for priority customers.
> Consolidated statements to view and monitor
Advantages
all transactions and investment returns.
> Privileges to enjoy a comfortable QNB First Lounge
Closed-End Mutual Funds
service that offers top-end facilities.
Funds offering competitive investment returns paid > Additional travel privileges, such as airport transfer, and
regularly up to maturity date. Principal investment access to domestic airport lounges, as well as festive
is protected 100% up to maturity date. hampers and birthday treats.
Advantages > Free transaction fee through mobile banking and internet
banking.
> Competitive investment returns. > Free medical check up to selected QNB First Customers
> Coupon paid regularly. with Prodia.
> Fixed return of investment.
> Principal investment sum returned in full upon maturity SDB
date. Safety deposit box rental facilities for storing goods,
> Consolidated statements to view and monitor valuables, or important documents.
all transactions and investment returns.
Advantage
Electronic Retail Government Bonds (e-SBN) Secure and protected deposit box with competitive prices.
Bonds issued by the Indonesian Government dedicated for Virtual Account Services
retail/individual investors, and offered on the primary
Provide ease in collections with an accurate reconciliation
market through online order mechanism.
process.
36 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
FX Today Advantages
Purchase or sale of foreign exchange with rates > Smartphone application with easy-to-use features.
determined at time of transaction, as well as payment > QNB Indonesia Mobile Banking allows customers’ daily
and delivery that take place the same day as banking transactions to be simpler, swift, secure and
transaction date. can be done anytime and anywhere.
Advantage > Offer variety services to manage daily transactions online,
such as foreign currency account opening for existing
Services with accurate and competitive rates. customers and time deposit opening, bill payments,
FX Tomorrow e-Wallet top ups, forex transactions, Life Rewards, QRIS,
e-statement, and other financial/non-financial
Purchase or sale of foreign exchange with rates
transactions.
determined at the time of transaction, with payment
and delivery on the next working day after the Corporate Internet Banking
transaction date.
Internet banking service designed specifically for corporate
Advantages customers.
> Services with competitive rates. Advantages
> Customer foreign exchange rate hedging allows customers
to hedge their foreign exchange risk exposure to > Ability to make banking transactions anywhere and
fluctuations in exchange rates. anytime.
> Ability to self-customise daily transaction limit and
FX Spot number of registered users.
Purchase or sale of foreign exchange with rates > Flexible authorization, as simple or tiered matrix.
determined at the time of transaction, and payment > Token to guarantee secure transactions and
and delivery that take place two days after the SSL-protected web pages.
transaction date.
QNB Online Banking
Advantages
Web-based internet banking service for individual
> Services with competitive rates. customers.
> Customer foreign exchange rate hedging allows customers
to hedge their foreign exchange risk exposure to Advantages
fluctuations in exchange rates. > Daily transactions can be performed anywhere at all
FX Forward times from computer, laptop, smartphone and tablet.
> A variety of banking services to manage daily transactions
Transaction based on an agreement to exchange a certain online, such as time deposit opening, bill payments,
amount of foreign currency at a pre-agreed rate of e-statement, and other financial/non-financial
exchange and on a certain future date. transactions.
Advantages > Manageable financial control with easy-to-use menu.
> Services with competitive rates. QNB Indonesia Life Rewards
> Customer foreign exchange rate hedging allows customers A reward point program from QNB Indonesia which enables
to hedge their foreign exchange risk exposure to customers to earn reward points from various banking
fluctuations in exchange rates. transactions specified by the Bank.
FX Swap The points can be redeemed with various rewards on
Purchase or sale of foreign exchange of similar principal QNB Indonesia Mobile Banking application on
value with rates determined at the time of transaction, with the customer’s own device.
payment and delivery on two different days, using the Advantages
agreed swap price. > All You Can Earn point reward system integrated across
Advantages seven retail products.
> Services with competitive rates. > Attractive merchant partners across different reward
> Customer foreign exchange rate hedging allows customers categories.
to hedge their foreign exchange risk exposure to > Digitally processed reward redemption.
fluctuations in exchange rates. Cash Pick Up & Delivery
Cash delivery service for CIB customers to facilitate the
customers’ cash management.
Other Services
Advantages
QNB Indonesia Mobile Banking > Convenient use of service.
One mobile application for all transactions. > Safe and insured.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 37
Page 40
Organisation Structure
Board of
Commissioners
President Director
Risk Oversight
Committee
Haryanto Suganda
Corporate &
Treasury & Financial Institutional
Institution Director Banking Director
Nicolas Alix Groene Nicolas Alix Groene
(Nick Groene) (Nick Groene)
(Acting)*
Chief Risk
Head of Retail Chief Credit
Officer
Banking Officer
Haryuninglistia
Nancy Prasetijo* Lia Indriani
Setiantini
(Acting) (Acting)
(Acting)
Financial Head of
Head of Institution Head of
Head of Wholesale
Network & Specialist Corporate Banking
Operational Risk Banking Credit
Distribution
Review
Kenny Putri L Dennis Tanu
Estrelita Lestari
Vacant Utomo
Latifa Aulia K Bambang Harjono
Interbank & Head of
Asset Liabilities Head of
IT Security & Head of
Head of QNB First Management Transaction Banking
Risk Management Credit Administration
& Wholesale Funding
Reza Pradikta Gregorius S Goeroeh Andhi Sry Ekawaty
Vacant
Theodora Tetty Djaja L.
Treasury Sales
Head of Head of
Head of
Retail Products Business Strategy Head of Legal
Megalany S Credit Remedial
Management & Support
Imelda Niken Ratmitasari
Lia Indriani
Ronald Vacant
Julianti K
Head of
Head of Head of
Credit Policies
E – Channels Credit Analyst
& Governance
Inne Eliza Indriantie Novia Valencia W
Vacant
*) Double-hatting
38 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Remuneration &
Committees Audit Committee
Nomination Committee
Operations
Finance Compliance
& Technology
Director Director
Director
Soemenggrie Windiartono
Haryanto
Jongkamto Tabingin
Suganda*
Head of Head of
Head of
Budgeting, Regulatory Chief Auditor
Human Resources
Planning and Compliance
MIS Romi Yulianto
Carina Hastari
Muhammad Habib Santoso
Tanubrata
Vacant Ubaidillah
Head of Head of
Financial Corporate Financial Crime
Accountant Head Communications Compliance
Sri Wahyuni Teresa Ardania Inggrid Ratna BoC Committee
Gunadi Hindiyani
1. Audit Committee
2. Risk Oversight Committee
3. Remuneration & Nomination
Committee
Head of Head of
Account Payable
Operations Corporate BoD Committee
& Tax Head
Secretary
1. Asset & Liability Committee
Charly
Nuviana Dewi (ALCO)
Ferdinandus Indah Mathilda
2. HR Committee
3. Credit Committee
4. Credit Remedial Committee
5. Risk Management
Head of Strategy Head of Committee
Execution General Services 6. New Products and Activities
Committee
Ibnu Gutomo Denny Soedharmo
7. Operational Risk Committee
8. Fraud Oversight Committee
9. Purchasing Committee
10. Early Alert Committee
Head of 11. Credit Policy Committee
Information 12. AML CFT Committee
Technology 13. IT Committee
14. UCan Product Committe
David Liswandi
15. Governance Risk
and Compliance Committee
PT Bank QNB Indonesia Tbk Annual Report 2023 — 39
Page 42
Branch Offices
Branch
Mediterania Gajah Mada
Jakarta – Gajah Tower Alpha No. TUD 16 Lt. UG Jl. Pemuda No. 5
Medan – Pemuda
Mada Jl. Gajah Mada No. 174 Medan 20151
Jakarta 11130
Revenue Tower District 8
Ground Floor Jl. Raya Darmo No. 108
Jakarta – SCBD Surabaya – Darmo
Jl. Jenderal Sudirman Kav. 52–53 Surabaya 60264
Jakarta 12190
Jl. Ir. H. Juanda No. 11 (Dago) Semarang – Gajah Jl. Gajah Mada No. 101B
Bandung – Dago
Bandung 40116 Mada Semarang 50134
Sub-Branch
Ruko Sentra Bisnis Pluit Komplek Cemara Asri
Medan – Cemara Jl. Cemara Boulevard H1-91,
Jakarta – Pluit Jl. Pluit Sakti Raya No. 28 Blok A12 Asri Centre Point Medan Estate
Jakarta 14450 Deli Serdang 20371
Shareholders
Shareholding Structure
as at 1 January 2023 as at 31 December 2023
Government of Qatar Government of Qatar
100% 100%
Qatar Investment Authority Public Qatar Investment Authority Public
50% 50% 50% 50%
Qatar National Bank Qatar National Bank
Public <5% Public <5%
(Q.P.S.C.) (Q.P.S.C.)
7.52% 4.37%
92.48% 95.63%
PT Bank QNB Indonesia Tbk PT Bank QNB Indonesia Tbk
40 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Shareholders Composition 4.37%
as at 31 December 2023
Qatar National Bank (Q.P.S.C.) –––––––––––––––––––––––––––––––––––––– 95.63%
Public <5% –––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 4.37%
95.63%
Ownership of Shares by Board of Commissioners and Board of Directors
Ownership at Beginning of Year Ownership at End of Year
Name Position (%) (%)
Direct Indirect Direct Indirect
Fatma Abdulla Al-Suwaidi President Commissioner 0 0 0 0
Khalid Ahmed Al-Sada Commissioner 0 0 0 0
Djoko Sarwono Independent Commissioner 0 0 0 0
Muhammad Anas Malla Independent Commissioner 0 0 0 0
Haryanto Suganda President Director 0 0 0 0
Windiartono Tabingin Director 0 0 0 0
Nicolas Alix Groene
Director 0 0 0 0
(Nick Groene)
Soemenggrie Jongkamto Director 0 0 0 0
Distribution of the Company’s Shareholders by Investor Category (as at 31 December 2023)
No Category Shares Owned Percentage
1 Domestic Individual Investors 1,097,270,327 3.12
2 Domestic Institutional Investors 388,479,247 1.10
3 Foreign Individual Investors 131,694 0.00
4 Foreign Institutional Investors 33,672,167,097 95.77
Total 35,158,048,365 100.00
Majority and Controlling Shareholders
As stated in the diagram above, the majority and controlling shareholder of the Bank is the Qatar National Bank (Q.P.S.C.), an
international banking company headquartered in Doha, Qatar.
The ultimate beneficiary owner of the Bank is the Government of Qatar.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 41
Page 44
Board of Directors Profile
Haryanto Suganda
> President Director
Indonesian Citizen, 52 years old. Domiciled in Jakarta, Indonesia.
Mr. Haryanto Suganda earned his Bachelor of Business Administration (1994) and Master of Business Administration (1995),
both from University of Portland, Oregon, USA.
Mr. Haryanto Suganda was appointed as President Director of the Bank based on the EGMS Resolution dated 23 December 2021,
and received the effective letter from OJK on 22 April 2022, to serve until the 2024 AGMS
Mr. Haryanto Suganda has more than 28 years of experience in banking industry. Prior to joining PT Bank QNB Indonesia Tbk as
Advisor (February–April 2022), Mr. Haryanto Suganda held several leadership positions in Standard Chartered Bank (2018–2022)
with his last position as Managing Director – Head of CCIB (Corporate, Commercial and Institutional Banking) Client Coverage.
Prior to that, Mr. Haryanto Suganda worked for HSBC (2004–2018) with his last position there as Director, Head of Coverage,
with the responsibility to grow the business across sectors within Global Banking.
Mr. Haryanto Suganda has been appointed as Chairman of several committees under the Board of Directors: Asset & Liability
Committee, Fraud Oversight Committee, Human Resources Committee, New Products & Activities Committee, Credit Policy
Committee, UCan Product Committee, and AML-CFT Committee. Mr. Haryanto Suganda is also a member of the Purchasing
Committee, Credit Committee, Credit Remedial Committee, and Risk Management Committee.
In 2023, Mr. Haryanto Suganda attended the following competence development programmes:
> Management Engagement
> Sanction Awareness
> Job Evaluation Kick Off and Workshop
> Risk Management Certification Refreshment Session for Executives Level 7
> APU-PPT Refreshment Programme
> Anti-Fraud, Anti-Bribery & Corruption
> Cyber Awareness
> Audit Module
> In-house Refreshment Level 6 & Level 7 (Risk Management Certification Refreshment Session for Executives)
Mr. Haryanto Suganda has no affiliate relationship with other members of the BoD, members of the BoC, and the controlling
shareholders of the Bank.
42 — PT Bank QNB Indonesia Tbk Annual Report 2023
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Windiartono Tabingin
> Compliance Director
Indonesian Citizen, 62 years old. Domiciled in Jakarta, Indonesia.
Mr. Windiartono Tabingin earned his bachelor’s degree from Jenderal Soedirman University, Purwokerto (1984), and a graduate
degree of Finance and HRM & Organisational Behaviour from Rensselaer Polytechnic Institute (RPI), Troy, New York, USA (1994).
Mr. Windiartono Tabingin was first appointed as Director of the Bank based on the EGMS resolution dated 29 November 2012,
and was declared effective by Bank Indonesia on 25 February 2013. Mr. Windiartono Tabingin was then reappointed as Director
based on AGMS resolution on 19 August 2021, to serve until the 2024 AGMS.
Mr. Windiartono Tabingin has been appointed as member of several committees under the BoD, namely: Human Resources Committee,
New Products & Activities Committee, Operational Risk Committee, Risk Management Committee, Alternate Chairman and
member of Fraud Oversight Committee, and Chairman of AML-CFT Committee.
Mr. Windiartono Tabingin has more than 37 years of extensive banking experience in Indonesia. Mr. Windiartono Tabingin started
his career at Bank Rakyat Indonesia (Persero) (1986–2012), and was subsequently appointed as Commissioner of PT Asuransi
Jiwa Bringin Jiwa Sejahtera (2011–2012).
Mr. Windiartono Tabingin is also active in various associations in the Indonesian Banking industry, such as BARa as
Secretary-General, the IBI as Member of the Board of Social Affairs and Sports (2015–2019), the association of the Compliance
Directors’ Communication Forum (FKDKP) as Deputy Secretary General and the Perbanas as member of Legal and ESG.
Currently Mr. Windiartono Tabingin is a certified assessor at the Professional Certification National Board (BNSP).
Mr. Windiartono is also certified in competency for Risk Management Level 7 and competency for Compliance Level 3.
In 2023, Mr. Windiartono Tabingin attended the following competence development programmes:
> “Prevailing Overturbulance Macro Day” by Mandiri Investment
> “Digitalisation of Risk Management” by BARa Risk Forum
> “Workshop Metodology Assesment Risk Management” by LSPP
> “Climate Risk Stress Testing” by BARa Risk Forum
> “Implementation of Personal Data Protection Laws & Challenges to their Implementation” by FKDKP
> “ERM & Cyber Security: How to Mitigate & Protect” by BARa Risk Forum
> “Asset Liability Management: Creating Value in a Fast Changing Banking World” by BARa Risk Forum
> “Sound Risk Management: Framework, Implementation and Oversight” by BARa Risk Forum
> In-house Refreshment Level 6 & Level 7 (Risk Management Certification Refreshment Session for Executives)
Mr. Windiartono Tabingin has no affiliate relationship with other members of the BoD, members of the BoC, and the controlling
shareholders of the Bank.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 43
Page 46
Board of Directors Profile (Continued)
Nicolas Alix Groene (Nick Groene)
> Treasury & Financial Institution Director
French citizen, 48 years old. Domiciled in Jakarta, Indonesia.
Mr. Nick Groene is a Harvard Business School alumnus, earned an MBA (Master of Business and Administration) from
The University of Chicago Booth School of Business, a Master’s degree from SKEMA Business School, France, and an MSc in
Economics and Finance from Paris University.
Mr. Nick Groene joined the Bank in 2020 as GM Treasury and was appointed as Director of the Bank based on the EGMS
resolution dated 17 December 2020, and was declared effective by OJK on 31 March 2021. Mr. Nick Groene was then reappointed
as Director based on AGMS resolution on 19 August 2021, to serve until the 2024 AGMS.
Mr. Nick Groene has been appointed as member of several committees under the BoD, namely: Asset & Liability Committee, New
Products & Activities Committee, Risk Management Committee, IT Steering Committee, UCan Product Committee, Credit
Committee, Credit Policy Committee, Early Alert Committee and Human Resources Committee.
Mr. Nick Groene has more than 24 years of experience in Financial Markets, Asset & Liability Management, Treasury and Finance.
Previously Mr. Nick Groene worked with QNB Group in Qatar for 10 years as Head of International Treasury, where he managed the
Treasury functions of QNB branches and affiliated companies across 33 countries (in Asia Pacific, Middle East, Europe and across
Africa). Mr. Nick Groene also has various working experiences with top tier 1 banks and financial institutions in Japan,
Luxembourg, UK, Iceland, and UAE.
In 2023, Mr. Nick Groene attended the following competence development programmes:
> Refreshment of Risk Management Certificate Level 5 by RDS Consultant
> Refreshment of Treasury Certification Level Advanced by RDS Consultant
> Job Evaluation Training 2023
> “Inflation Recession and Political Instability” by Chicago Booth
> “Inflation, Interest Rates and Risks Facing Asian Economies” by Chicago Booth Business School
> “Global Instability, Economic uncertainty and what lies Ahead” by Chicago Booth Business School
> “How AI will transform EMEA Labour Market” by Chicago Booth Business School
> “Business And Global Climate Politics” by Harvard Business School
> “Carbon Technocracy: Energy Regimes in Modern East Asia” by Harvard Business School
> “Business and the State in Authoritarian Asia” by Harvard Business School
Mr. Nick Groene has no affiliate relationship with other members of the BoD, members of the BoC, and the controlling shareholders
of the Bank.
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Soemenggrie Jongkamto
> Finance Director
Indonesian citizen, 60 years old. Domiciled in Jakarta, Indonesia.
Mr. Soemenggrie Jongkamto earned his bachelor’s degree in Economics from Trisakti University, Jakarta (1988).
Mr. Soemenggrie Jongkamto was appointed as Director of the Bank based on the AGMS resolution dated 19 August 2021 and was
declared effective by OJK on 18 November 2021, to serve until the 2024 AGMS.
Mr. Soemenggrie Jongkamto has been appointed as member of several committees under the BoD, namely: Asset & Liability
Committee, Human Resources Committee, New Products & Activities Committee, Purchasing Committee, Information
Technology Steering Committee, Operational Risk Committee, and Risk Management Committee.
Mr. Soemenggrie Jongkamto has more than 31 years of extensive banking experience in Indonesia, starting his career at Bank of
America (1991–1995), then continued at JP Morgan (until 2007), at ABN Amro Bank (until 2010), and then at the Royal Bank of
Scotland (RBS) (until 2016). Before joining QNB Indonesia, Mr. Soemenggrie Jongkamto was anchored at Rabobank (until 2020).
In 2023, Mr. Soemenggrie Jongkamto attended the following competence development programmes:
> APU-PPT Refreshment
> Internal Audit Module
> Sanctions Awareness
> Anti-Fraud, Anti-Bribery & Corruption
> In-house Refreshment Level 6 & Level 7 (Risk Management Certification Refreshment Session for Executives)
Mr. Soemenggrie Jongkamto has no affiliate relationship with other members of the BoD, members of the BoC, and the controlling
shareholders of the Bank.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 45
Page 48
Board of Commissioners Profile
Fatma Abdulla Al-Suwaidi
> President Commissioner
Qatari Citizen, 47 years old. Domiciled in Doha, Qatar.
Ms. Fatma Al-Suwaidi joined QNB in 2000 and, with over 20 years’ experience in banking, she currently serves as its Group Chief
Risk Officer, having previously been Head of Credit Administration (2012–2013) and Assistant General Manager – Group Credit
(2013–2018). In addition, Ms. Fatma Al-Suwaidi is currently a Board Member of QNB Finansbank, Turkey.
Ms. Fatma Al-Suwaidi has a BSc in Accounting (1999), a Master’s Degree in Business Administration from Qatar University
(2004), a MSc in Risk Management from University of New York (2015), a Juris Doctor in Law Degree from Hamad Bin Khalifa
University (2019), and a Doctorate in Business Administration from Grenoble University, France on the subject of “Innovation in
Banking and Financial Markets”, focusing on crypto currencies (2022).
Based on EGMS resolution dated 17 December 2020, Ms. Fatma Al-Suwaidi was appointed as President Commissioner of the Bank
and was declared effective by OJK on 4 June 2021. Ms. Fatma Al-Suwaidi was reappointed as President Commissioner of the Bank
based on AGMS resolution on 19 August 2021, to serve until the 2024 AGMS.
Ms. Fatma Al-Suwaidi has no affiliate relationship with other members of the BoC nor members of the BoD. However, Ms. Fatma
Al-Suwaidi is affiliated with the controlling shareholder of the Bank, namely Qatar National Bank (Q.P.S.C.).
46 — PT Bank QNB Indonesia Tbk Annual Report 2023
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Khalid Ahmed Al-Sada
> Commissioner
Qatari Citizen, 46 years old. Domiciled in Doha, Qatar.
Mr. Khalid Al-Sada has over 26 years of banking experience and 19 years within QNB Group where he has held numerous
key positions. Since 2021, Mr. Khalid has held the position of Senior Executive Vice President – Group Corporate and Institutional
Banking, and previously he held the position of General Manager – Group International Business Division during 2011–2021.
Mr. Khalid Al-Sada specialises in corporate and international banking, with profound knowledge of overseas business
environments and banking regulations in different jurisdictions. Mr. Khalid Al-Sada is also a board member in QNB Al Ahli in
Egypt and Al Mansour Bank in Iraq.
Mr. Khalid Al-Sada earned his Diploma in Banking Operations from Institute of Administrative Development, Qatar (2004), and
High Performance Board Programme from IMD (2016), in addition to many global competence development programmes like IMF.
Mr. Khalid Al-Sada was appointed as Commissioner of the Bank based on the Resolution of Annual GMS dated 26 June 2019, and
was declared effective by OJK on 11 October 2019. Mr. Khalid Al-Sada was reappointed as Commissioner of the Bank based on
AGMS resolution dated 19 August 2021, to serve until the 2024 AGMS. Aside from serving as Commissioner of the Bank,
Mr. Khalid Al-Sada also concurrently serves as member of the Bank’s Remuneration and Nomination Committee.
Mr. Khalid Al-Sada has no affiliate relationship with other members of the BoC nor members of the BoD. However, Mr. Khalid Al-Sada
is affiliated with the controlling shareholder of the Bank, namely Qatar National Bank (Q.P.S.C.).
PT Bank QNB Indonesia Tbk Annual Report 2023 — 47
Page 50
Board of Commissioners Profile (Continued)
Djoko Sarwono
> Independent Commissioner
Indonesian Citizen, 73 years old. Domiciled in Jakarta, Indonesia.
Mr. Djoko Sarwono has more than 45 years banking experiences starting career from Bank Indonesia since 1977 and has held
numerous positions include as Executive Director of Banking Regulation & Development Department of Bank Indonesia
(1998–2001), Chief Office of Bank Indonesia–Bandung Region (2001–2003), President Director of Indover Bank, Amsterdam
(2003–2006), and Assistant to Governor of Bank Indonesia (2007–2009). After career in Bank Indonesia, Mr. Djoko Sarwono joined
the Indonesian Banking Development Institute (LPPI) as Advisor to the Board of Directors and as Senior Faculty (2010-2015). From
2011 to 2015, Mr. Djoko Sarwono was President Commissioner of Pefindo Rating Agency, then became President Commissioner of
PT NISP Asset Management (2013–2014), Vice President Commissioner of PT Aberdeen Asset Management (2014–2015), and
President Commissioner of Pefindo Credit Bureau (2014–2017).
Mr. Djoko Sarwono earned his Bachelor’s degree in Law from Trisakti University (1975), Master in Public Administration (MPA)
from University of Southern California, Los Angeles, USA (1985), and Doctor of Philosophy in Public Administration (DPA) from
University of Southern California, Los Angeles, California, USA (1989).
Based on EGMS resolution dated 9 October 2015, Mr. Djoko Sarwono was appointed as Independent Commissioner of the Bank, and
was declared effective by OJK on 11 November 2015. Mr. Djoko Sarwono was reappointed as Independent Commissioner of the
Bank based on AGMS resolution dated 19 August 2021 to serve until the 2024 AGMS. Aside from serving as Independent
Commissioner of the Bank, he also serves as Chairman of the Bank’s Risk Oversight Committee.
In 2023, Mr. Djoko Sarwono attended BARa Risk Forum: ERM and Cyber Security: How to Mitigate and Protect, held by Bankers
Association for Risk Management (BARa).
Mr. Djoko Sarwono has no affiliate relationship with other members of the BoC, members of the BoD, nor the controlling shareholder
of the Bank.
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Muhammad Anas Malla
> Independent Commissioner
Indonesian Citizen, 66 years old. Domiciled in Jakarta, Indonesia.
Mr. Anas Malla has over 40 years of banking experience. Starting career from 1982 in PT Bank Negara Indonesia (Persero) Tbk
until 2011, where he has held numerous key positions with his last position as Internal Audit Division Head. From 2012 to 2013,
Mr. Anas Malla served as Commissioner of PT Swadarma Sarana Informatika, and subsequently from 2013 to 2021, served as
President Commissioner of PT Swadarma Sarana Informatika.
Mr. Anas Malla earned his Bachelor’s degree in Law from Trisakti University, Jakarta (1989) and his Master of Laws from Tulane
University, New Orleans, USA (1998).
Based on the EGMS resolution dated 16 September 2011, Mr. Anas Malla was first appointed as Independent Commissioner
of the Bank, and was declared effective by Bank Indonesia on 24 November 2011. Mr. Anas Malla was reappointed as Independent
Commissioner of the Bank based on AGMS resolution dated 19 August 2021, to serve until the 2024 AGMS. As Independent
Commissioner, Mr. Anas Malla was assigned as Chairman of Audit Committee as well as the Chairman of Remuneration
and Nomination Committee in the Bank.
In 2023, Mr. Anas Malla attended BARa Risk Forum: ERM and Cyber Security: How to Mitigate and Protect, held by Bankers
Association for Risk Management (BARa).
Mr. Anas Malla has no affiliate relationship with other members of the BoC, members of the BoD, nor the controlling shareholder
of the Bank.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 49
Page 52
Changes in Board of Commissioners and
Board of Directors’ Composition
In 2023, pursuant to the resolution of the AGMS on 30 May 2023, there was a change to the composition of the BoD, with
the resignation of Geoffry Nugraha from his position as Director, effective from 30 May 2023.
Following the change, the composition of the BoD and the BoC of the Bank became as follows:
Prior to 30 May 2023
Board of Directors
President Director : Haryanto Suganda
Director : Geoffry Nugraha
Director : Windiartono Tabingin
Director : Nicolas Alix Groene (Nick Groene)
Director : Soemenggrie Jongkamto
Board of Commissioners
President Commissioner : Fatma Abdulla Al-Suwaidi
Commissioner : Khalid Ahmed Al-Sada
Independent Commissioner : Djoko Sarwono
Independent Commissioner : Muhammad Anas Malla
From 30 May 2023 Onwards
Board of Directors
President Director : Haryanto Suganda
Director : Windiartono Tabingin
Director : Nicolas Alix Groene (Nick Groene)
Director : Soemenggrie Jongkamto
Board of Commissioners
President Commissioner : Fatma Abdulla Al-Suwaidi
Commissioner : Khalid Ahmed Al-Sada
Independent Commissioner : Djoko Sarwono
Independent Commissioner : Muhammad Anas Malla
50 — PT Bank QNB Indonesia Tbk Annual Report 2023
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Executive Management Profiles
Haryuninglistia Setiantini Nancy Prasetijo
> Act. Chief Risk Officer > Act. Head of Retail Banking
Joined QNB Indonesia on 27 July 2020 as Head of Market Serving as Head of Retail Banking since 6 November 2023.
Liquidity & Enterprise Risk and currently serving as Obtained her Bachelor of Industrial Management &
Act. Chief Risk Officer since 1 April 2023. Graduated Engineering from University of Surabaya, and Master of
with a Bachelor of Science (Mathematics) from Bandung Business Administration from Murdoch University,
Institute of Technology. Started her career in Bank Perth, Australia. Her experience spans more than
Danamon and has more than 15 years of experience in 20 years in Retail Banking and Commercial Banking
banking. Prior to joining QNB Indonesia, served as from various Banks such as ABN AMRO, Royal Bank of
Head of Market and Balance Sheet Risk Management at Scotland, and Commonwealth Bank.
Bank Commonwealth.
Carina Hastari Tanubrata Bambang Harjono
> Head of Human Resources > Head of Wholesale Banking Credit Review
Serving as Head of Human Resources since 20 March 2023. Serving as Head of Wholesale Banking Credit Review since
Earned a Bachelor of Arts degree (double degree in 4 March 2022. Earned his Master of Marketing
Psychology & Political Science) from the University of Management from Universitas Indonesia and Master of
Melbourne and a Master of Human Resource Management Business Administration from National University of
degree from Monash University. Started her career as Singapore. He has 26 years of banking experience including
HR Manager at PSKD Mandiri School in 2002, then as in BCA, Citibank, Barclays, DBS and ANZ, with his last
HR Relationship Manager at Standard Chartered Bank, position as Senior Corporate Credit Reviewer in
HRBP for business and support functions at Bank Bank UOB Indonesia.
Commonwealth and Prudential Life Assurance and
finally served as HR Business Partner Division Head at
PT Bank OCBC NISP Tbk.
David Liswandi Charly Ferdinandus
> Head of Information Technology > Head of Operations
Serving as Head of Information Technology since Serving as Head of Operations since 11 April 2022.
1 July 2019. Earned his Bachelor’s degree in Computer Earned his Bachelor of Economics degree from Airlangga
Science and Bachelor of Statistics from Bina Nusantara University, Surabaya. He started his banking career
University. Experienced in managing IT Operations since 1999, and has working experience of more than
across multiple industries. Previously worked for ANZ 20 years in Banking Operation, having worked
Bank Indonesia as Head of Technology Infrastructure & at Citibank, Commonwealth Bank, with the last position
End User Services, managing several operational being Head of Banking Service Management in
projects at ANZ Hong Kong and Taiwan. Previous to that, PT Bank KEB Hana Indonesia.
he worked as IT Infrastructure Specialist at Coca
Cola Amatil Indonesia and as Consultant at Mitra
Integrasi Informatika.
Romy Yulianto Santoso Dennis Tanu Utomo
> Chief Auditor > Head of Corporate Banking
Serving as Chief Auditor since 1 July 2020. Serving as Head of Corporate Banking since
Graduated with a Bachelor’s degree in Economics from Bina 14 August 2023. He earned her Bachelor of Business &
Nusantara University, and earned the Indonesia Internal Commerce from Monash University. He has experience
Audit Practitioners (IIAP) from IIA Indonesia. for 17 years in several multinational Bank, such as HSBC
Has more than 22 years of experience in audit and risk Indonesia, DBS and Standard Chartered Bank.
management, having worked at various multinational
banking institutions, among others Hana Bank,
Maybank Indonesia, OCBC, Danamon and UOB.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 51
Page 54
Executive Management Profiles (Continued)
Denny Soedharmo Indah Mathilda
> Head of General Services > Head of Corporate Secretary
Serving as Head of General Services Division since Serving as Head of Corporate Secretary since 11 May 2018.
12 May 2014. Earned his Bachelor of Architecture from Obtained a Diploma from LPK Tarakanita. She has more
Tarumanagara University and Master of Management than 23 years of banking experience, having served in
from Trisakti University. Previously, he worked as various positions, including Head of Banking Marcom at
GM Facility & General Services at BAT/Bentoel Group, Citibank Indonesia, Head of Marketing for Private
Head of Facility Management – Corporate Real Estate at Banking, Commercial and Branding and Segment Head
Bank Ekonomi (member of HSBC Group), and Head for Retail Banking at at PT Bank ANZ Indonesia. She is a
of Property and Facility Management Services at member of Indonesia Corporate Secretary Association
ABN AMRO/RBS. (ICSA).
Estrelita Lestari Inggrid Ratna Hindiyani
> Head of Information Technology > Head of Financial Crime Compliance
Serving as Head of Operational Risk since 2 January 2020. Serving as Head of Financial Crime Compliance (FCC)
Graduated from Hofstra University, New York, USA, since January 2023. She earned her Bachelor’s degree in
with a Master of Science in Finance degree, and has more Accounting from Padjadjaran University. Previously
than 12 years of experience in banking risk. served as AMLO CTF Head at PT Bank KEB Hana
Had served in various positions at Bank Commonwealth, Indonesia, as well as Regional Financial Crime Advisory,
among others as Head of Operational Risk, Asia Pacific at HSBC Corp. Ltd. Hong Kong
Head of Credit Quality Review & Credit Policy and Head
of Credit Policy.
Goeroeh Andhi Djaja L. Inne Eliza Indriantie
> Head of IT Security & Risk Management > Head of E-Channels
Serving as Head of IT Security & Risk Management since Serving as Head of E-Channels since 2 January 2019.
3 February 2020. An expert in IT with more than Previously held the position of E-Banking Sales
27 years working in financial industry and banking, Acquisition Head. She earned her Bachelor
including at Citibank, BTPN, and prior to joining QNB of Management from Parahyangan University, Bandung.
Indonesia, serving as Bank Information Security Officer She has extensive experience working in
at Bank CIMB Niaga Digital Banking & Acquiring Business in multiple banks,
such as CIMB Niaga, Bank Mandiri, Bank Permata, and
Bank Mega.
Ibnu Gutomo Lia Indriani
> Head of Strategy Execution > Head of Credit Remedial
Joined QNB Indonesia on 4 September 2014 and has Joined QNB Indonesia on 1 July 2019 and currently
worked in the Wholesale Banking division as well as in serving as Head of Credit Remedial. Earned her Bachelor
Retail Banking, before now serving as Head of Strategy of Arts in Business Administration and Master of
Execution under Finance Directorate. He graduated Business in International Management from
from Bina Nusantara University majoring in Information Baldwin-Wallace College, Cleveland, USA. Started
Engineering with a variety of work experiences in her banking career at Bank Credit Lyonnais Indonesia
banking industry for 15 years. He had worked at several and for almost 16 years worked in the Corporate Banking
foreign banks, such as ABN-AMRO, The Royal Bank Business of Bank Permata Indonesia, with her last
of Scotland (RBS), and then HSBC as Corporate Liaison. position as Head of Corporate Group.
52 — PT Bank QNB Indonesia Tbk Annual Report 2023
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Muhammad Habib Ubaidillah Ronald
> Head of Regulatory Compliance > Head of Retail Products Management
Serving as Head of Regulatory Compliance Division Serving as Head of Retail Products Management since
QNB Indonesia since April 2023. Obtained a Bachelor of 1 March 2021. Earned his Bachelor of Engineering from
Laws degree from Islamic University of Indonesia and a University of Indonesia and Master of Management from
Master of Laws degree from Gadjah Mada University Krida Wacana Christian University. His experience in
with a concentration in Business Law. Before Joining Banking spans more than 20 years and previously he
QNB Indonesia, he worked at several banks, including served as Wealth Management Product Head in PT Bank
PT Bank ICBC Indonesia and PT Bank CTBC Indonesia. UOB Indonesia.
Niken Ratmitasari Sry Ekawaty
> Head of Legal > Head of Credit Administration
Joined QNB Indonesia on 20 May 2023 as Head of Legal. Serving as Head of Credit Administration since
Graduated from the Faculty of Law, University of Indonesia 18 September 2017. Earned her Bachelor’s degree in
in 1995 with a major in Law on Economic Activities. Accounting from Trisakti University. Previously served
Experienced as Head of Legal at MUFG Jakarta branch, and as Document Processing Head at PT Bank UOB Indonesia
as part of the legal team at HSBC. Before joining HSBC, she Tbk, and had served as Activation & Documentation
was part of AHP & Partners, PT Sigma Batara, and HPRP Manager at Bank DBS, Team Leader Credit Documentation
Law Firm (aka HSP Law Firm). at Deutsche Bank, and several positions at ABN AMRO
Bank with the last position as Team Leader of Private
Segment Market and continued with Wholesale Segment,
Citibank, with last position as frontliner at branch.
Novia Valencia Wibowo Teresa Ardania Gunadi
> Head of Credit Analyst > Head of Corporate Communication
Joined QNB Indonesia on 2 January 2023 as Serving as Head of Corporate Communication since
Head of Credit Analyst – Corporate & Institutional August 2018. Earned her Bachelor’s degree in Economics
Banking. Industrial Engineering graduate from Pelita from Atma Jaya University, Jakarta. Previously, she
Harapan University with experience in the corporate served as Branding Head and Credit Card, QNB First
banking segment, including at BCA, HSBC Indonesia, & E-Banking Marcomm Head in Corporate Communication
and OCBC NISP, with the last position as Enterprise Division. Prior to that, she had served as Head Marketing
Banking Credit Analyst Head. Strategic Initiatives (MSI) Section at Marketing
and Communication Department of Asuransi Jiwa
Manulife Indonesia, and Proposition & Customer Loyalty
Manager Preferred, Private and Wealth Management at
CIMB Niaga.
Reza Pradikta
> Head of QNB First
Joined QNB Indonesia on 2 September 2019 as QNB First
Product Management Head and currently serving as
Head of QNB First. Obtained his Bachelor of Psychology
with double degree from University of Indonesia and
University of Queensland. He has more than 15 years of
banking experience with his last position prior to
joining QNB Indonesia as Customer Proposition in
HSBC Indonesia.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 53
Page 56
Shares & Other Securities Listing Chronology
Share Listing Chronology
Number of Offering
Corporate Action Date Par Value Paid Up Capital
Shares Issued Price
Prior to Initial Public 321,200,000 shares ~
- - Rp250 -
Offering of Shares Rp80,300,000,000
Initial Public Offering 400,000,000 shares ~
31 October 2002 78,800,000 Rp250 Rp250
of Shares Rp100,000,000,000
501,219,000 shares ~
Warrant Series I 21 November 2002 101,219,000 Rp250 Rp250
Rp125,304,750,000
626,523,750 shares ~
Rights Issue I 15 June 2009 125,304,750 Rp250 Rp320
Rp156,630,937,500
3,561,787,518 shares ~
Rights Issue II 27 December 2010 2,935,263,768 Rp250 Rp250
Rp890,446,879,500
6,158,330,518 shares ~
Rights Issue III 27 May 2013 2,596,543,000 Rp250 Rp250
Rp1,539,582,629,500
8,757,145,997 shares ~
Rights Issue IV 2 June 2014 2,598,815,479 Rp250 Rp250
Rp2,189,286,499,250
16,992,865,249 shares ~
Rights Issue V 20 June 2017 8,235,719,252 Rp250 Rp250
Rp4,248,216,312,250
20,436,685,984 shares ~
Rights Issue VI 22 May 2018 3,443,820,735 Rp250 Rp250
Rp5,109,171,496,000
35,158,048,365 shares ~
Rights Issue VII 28 April 2023 14,721,362,381 Rp250 Rp250
Rp8,789,512,091,250
Other Securities Listing Chronology
Offering
Issuance Coupon Securities’ Ratings
Name of Securities Maturity Date Value
Year (%) Rating Agency
(Rp billion)
Shelf Registration
Bond I Phase I Year 2019 2019 9.50% per annum 5 July 2022 100 AAA(idn) Fitch Ratings
Bank QNB Indonesia
Shelf Registration
Bond I Phase II Year 2019 2019 7.10% per annum 6 December 2020 452 AAA(idn) Fitch Ratings
Bank QNB Indonesia
Shelf Registration
Bond I Phase III Year 2020 2020 6.25% per annum 10 November 2021 448 AAA(idn) Fitch Ratings
Bank QNB Indonesia
54 — PT Bank QNB Indonesia Tbk Annual Report 2023
Page 57
2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Public Accountant
The Bank embraces the principle of transparency, reporting its financial statements to the prevailing standards of auditing.
Appointment of External Auditor
The Bank appointed Public Accounting Firm Purwantono, Sungkoro & Surja to audit the Bank’s financial statements for 2023.
The appointment was made in accordance with the regulations of Bank Indonesia, OJK, and other relevant regulations.
Audit Implementation
To ensure optimal audit processes and results, the Financial Accounting & Control Division is responsible for conducting coordination
and communications with the external auditor.
The Public Accounting Firm Purwantono, Sungkoro & Surja is responsible to conduct the following activities:
1. Investigate all material accounts, based on applicable Professional Public Accountant Standards and ensure its compliance with
applicable Indonesia Accounting Standards;
2. Communicate audit findings to the Bank’s management and OJK; and
3. Maintain independence while carrying out its duties.
For 2023, the Public Accounting Firm performed its assignment for the first year for the Bank, with its scope of work including
limited review, interim audit, and year-end audit. The Public Accounting Firms and the Public Accountants who had provided
financial audit services to the Bank in the past five years are presented in the table below:
Fiscal Year Public Accounting Firm Public Accountant
Purwantono, Sungkoro & Surja
2023 Christophorus Alvin Kossim
(a member of Ernst & Young Global Limited)
Amir Abadi Jusuf, Aryanto, Mawar & Rekan
2022 Rudi Hartono Purba S.E., Ak., CA., CPA.
(a member of RSM Global)
Amir Abadi Jusuf, Aryanto, Mawar & Rekan
2021 Bimo I. Santoso, S.E., Ak., CPA.
(a member of RSM Global)
Amir Abadi Jusuf, Aryanto, Mawar & Rekan
2020 Bimo I. Santoso, S.E., Ak., CPA.
(a member of RSM Global)
Amir Abadi Jusuf, Aryanto, Mawar & Rekan
2019 Bimo I. Santoso, S.E., Ak., CPA.
(a member of RSM Global)
The fees for the audit of financial statements for the 2023 financial year paid to the above mentioned Public Accounting Firm
amounted to Rp1.4 billion.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 55
Page 58
Capital Market Supporting Institutions
and Professions
Share Registrar Public Accounting Firm
PT Adimitra Jasa Korpora RSM Indonesia
Jl. Kirana Avenue III Plaza ASIA, Level 10
Blok F3 No.5 Kelapa Gading Jl. Jend. Sudirman Kav. 59
North Jakarta Jakarta 12190
Tel : (+62 21) 297 452 22 Tel : (+62-21) 5140 1340
Fax : (+62 21) 292 899 61 Fax : (+62-21) 5140 1350
Services rendered : Administration of shares. Services rendered : Audit in Rights Issue VII.
Assignment period : January–December 2023. Assignment period : January–December 2023.
Fees in 2023 : Rp207,600,000. Fees in 2023 : Rp1,249,250,000.
Notary
Ernst and Young
Gedung Indonesia Stock Exchange
Notaris Fathiah Helmi SH Jl. Jend. Sudirman Kav. 52-53
Jakarta 12190
Graha Irama, 6th Floor
Jl. H. R. Rasuna Said Blok X-1, Kav. 1 & 2 Tel : (+62-21) 528 95000
Kuningan, South Jakarta 12950 Website : www.ey.com
Services rendered : Audit of financial statements.
Tel : (+62 21) 5290 7304–6 Assignment period : January–December 2023.
Fax : (+62 21) 526 1136 Fees in 2023 : Rp1,400,000,000.
Services rendered : Notarial services.
Assignment period : January–December 2023.
Fees in 2023 : Rp110,390,000. Securities Depository and
Settlement Institution
Stock Exchange
PT Kustodian Sentral Efek Indonesia
PT Bursa Efek Indonesia Bursa Efek Indonesia Building, Tower I 5th Floor
Bursa Efek Indonesia Building, Tower I Jl. Jend. Sudirman Kav. 52–53
Jl. Jend. Sudirman Kav. 52–53 Jakarta 12190
Jakarta 12190 Tel : (+62 21) 515 2855
Tel : (+62 21) 515 0515 Fax : (+62 21) 5299 1199
Fax : (+62 21) 515 4153 Toll-Free : 0800 186 5734
Email : listing@idx.co.id Email : helpdesk@ksei.co.id
Website : www.idx.co.id Website : www.ksei.co.id
Services rendered : Listing of shares Services rendered : Custodianship of securities.
Assignment period : January–December 2023. Assignment period : January–December 2023.
Fees in 2023 : Rp444,000,000. Fees in 2023 : Rp11,100,000.
Securities Companies Legal Consultant
Indopremier Warens & Partners
Pacific Century Place 16/F SCBD Lot.10 Millenium Centennial Center 1st Floor Unit C
Jl. Jend. Sudirman Kav. 52–53 Jl. Jend. Sudirman Kav.25
Jakarta 12190 Jakarta 12920
Tel : (+62 21) 508 87200 Tel : (+62 21) 397 39933
Website : www.indopremier.com Website : www.warenslaw.com
Services rendered : Arranger in Rights Issue. Services rendered : Legal consultancy in Rights Issue.
Assignment period : January–December 2023. Assignment period : January–December 2023.
Fees in 2023 : Rp955,859,000. Fees in 2023 : Rp349,650,000.
56 — PT Bank QNB Indonesia Tbk Annual Report 2023
Page 59
2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Membership in Associations
Membership Status
Membership
No Association
Period Position in
Member Committee
Committee
Ikatan Auditor Internal Bank Membership
1 2020–2023 X X
(IAIB) Administrator
Institute of Internal Auditors
2 (IIA) Indonesia (only Chief 2021–2024 X - Member
Auditor & Sub Division Head)
Indonesian Banking Dispute
3 Settlement Alternatives 2021–2023 X - Member
Institution (LAPSPI)
4 Aswiftindo 2022–2023 X - Member
Indonesian Payment Systems
5 2021–2022 X - Member
Association (ASPI)
Banker Association for
6 - X X Secretary General
Risk Management (BARa)
Bankers Association of
7 - X X Member
Indonesia (IBI)
Banking Compliance
Deputy Secretary
8 Directors Communications - X X
General
Forum (FKDKP)
National Banks Association Legal and ESG
9 - X X
(Perbanas) Administrator
Indonesia Corporate
10 - X - Member
Secretary Association (ICSA)
Information Systems Audit
11 and Control Association 2022–2023 X - Member
(ISACA)
Association of Mutual Fund
12 Selling Agent Banks of 2024–2025 X - Member
Indonesia (ABAPERDI)
National Standardisation
13 2024–2025 X - Member
Agency
PT Bank QNB Indonesia Tbk Annual Report 2023 — 57
Page 60
Management Discussion and Analysis
Page 61
Versatile in function and elegant in form is what QNB Indonesia aspires to be, serving as a reliable financial provider and partner of sustainable growth for its customers and the nation as a whole.
Page 62
Industry Review
by the prices of Brent crude and US West Texas
Intermediate crude contracting by around 8-10% in 2023.
Lower energy costs in turn proved pivotal to the overall
inflation reduction. In the Group of Twenty (G20)
countries, median consumer price index (CPI) inflation fell
to 3.9% in October 2023, a sharp drop from its peak of 7.7%
in July 2022. In the OECD countries, CPI went down to 5.4%
in November 2023, from a recent peak of 10.7% in
October 2022.
Indonesian economy and banking industry
In 2023, despite global economic uncertainties and
inflationary pressures, Indonesia’s economy exhibited
resilient growth. Bank Indonesia raised its BI 7-Day Reverse
Repo Rate (BI7DRR) by 0.25% to 6.00% in September 2023,
effectively stabilising the rupiah and managing
imported inflation. Inflation was kept within the target
range of 3.0%±1% in 2023, and the projection of 2.5%±1%
in 2024 is set to be achieved.
Indonesia’s economic performance was buoyed by strong
domestic demand, including both private and government
consumption, as well as consistent investment growth.
The economy grew by 5.1% for the full year, as reported by
Statistics Indonesia. Private consumption, especially
among younger generations, played a key role in driving
In tandem with the country's economic progress, QNB Indonesia this economic vitality. There was increased consumption in
is creating opportunities out of the challenges it faces. the services sector, and with high consumer confidence,
household consumption grew significantly. Increased
mobility and stable purchasing power contributed to this
robust consumer sentiment. On the investment front,
Global economic developments growth was also robust, in line with the government’s
ongoing infrastructure development across Indonesia,
The global economy faced an array of challenges in 2023,
chief of which being the IKN (Ibu Kota Nusantara, new
with a significant slowdown in growth, moderating but
capital project) in East Kalimantan.
still elevated inflation rates, and heightened geopolitical
tensions. The IMF reported a decelerating global GDP The Indonesian banking industry recorded some respectable
growth, from 3.5% in 2022 to 3.1% in 2023, well below the growth throughout all these encouraging developments.
historical average of 3.7%. OECD projections, meanwhile, Credit was recorded 10.4% higher than at the end of 2022,
anticipated a further decline in growth rates. The primary with expansion seen across various loan books.
drivers of this downturn were the monetary policy Investment loans increased by 12.3%, working capital
tightening to control inflation and the geopolitical unrest loans by 10.1%, and consumption loans by 9.3% from their
in Europe and the Middle East, which had a pronounced respective figures one year prior. Additionally, the growth
impact on disposable incomes and energy security. in third-party funds was 3.7% year, bolstered by a 4.5%
increase in funds stored in time deposits.
Inflation continued to drag economies worldwide in 2023,
although the latter half of the year saw a noteworthy The banking sector demonstrated stability and safety in its
easing in these pressures. This reduction in inflation performance ratios. There were significant improvements in
was largely attributed to a confluence of factors, including NPL and other problematic credits. CAR was high at 27.8%
a slowdown in economic momentum, easing of supply at the end of the year, indicating a strong capital base and a
chain pressures, declining energy prices, and effective buffer against financial stresses. The sector showed
monetary policy interventions. improving credit quality, with a net NPL ratio of 0.75% and a
gross NPL of 2.2%, underscoring effective risk management
The US Federal Reserve’s response to inflationary
and control of credit quality within the industry.
pressures was marked by a series of interest rate
hikes throughout the year, to temper the rising cost of
living. By the end of 2023, however, with the inflation rate
seemingly under control while the economy demonstrated
resilience, the Federal Reserve opted to maintain its
benchmark rate, in stark contrast to the aggressive
rate hikes seen earlier in the year.
The decrease in economic activity, alongside the
normalisation of supply chains after the pandemic and
Ukraine War shocks, helped alleviate cost pressures across
various sectors, easing inflation. Notably, energy prices
saw a substantial drop from their peak in 2022, as reflected
60 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Banking Business Review
In executing this strategy, the Bank’s top priority was
attracting customers with solid creditworthiness. By
Corporate & Institutional evaluating each potential client’s business performance and
the sustainability of their industry, the Bank engaged new
Banking customers in sectors which the Bank has expertise in,
particularly those showing resilience and recovery
post-pandemic. This approach enabled the Bank to identify
new growth opportunities, establish stronger relationships
The Corporate & Institutional Banking (CIB)
with promising businesses, and manage risks according to
Directorate of the Bank consists of several divisions:
the approved level of risk appetite.
Corporate Banking, Transaction Banking &
Wholesale Funding, Business Strategy & Support, The strategy extended beyond just the acquisition of
and Credit Analyst. The CIB segment serves a selective customers. It also involved offering a suite of
diverse range of clients, from local corporates, supportive services, including integrated cash
multinational companies, state-owned enterprises, management, foreign exchange transactions, and trade
to non-bank financial institutions. finance. These services played a crucial role in reinforcing
financial foundations and enhancing profitability.
They provided critical insights into the financial status of
each client. Such insights help detect early indicators of
The global economy saw a slight slowdown amid ongoing financial distress, allowing the Bank to take timely and
inflation battles and a recession in the Eurozone during effective mitigation actions.
2023. Despite this, emerging Asian economies, led by India For robust liquidity management, the Bank sought to
and Indonesia, continued to grow moderately, fuelled by acquire moderate or low-cost funding sources to bolster
internal demand and exports. Indonesia’s economy funding base. Underpinning this approach were the
expanded 5.05% YoY in 2023, with significant additional features offered to clients, to position the Bank as
contributions from the transportation, warehouse, and the preferred institution for their operating accounts. These
mining sectors, highlighting the domestic rebound in features included advanced internet banking, innovative
tourism and the steady rise in infrastructure investment. foreign exchange solutions, and comprehensive cash
management services.
Operation and Marketing
In adherence to best practices in risk management, the Bank
In the Corporate & Institutional Banking segment, the focus
limited the concentration of risk by widening its customer
of financial intermediary role was set on three main sectors:
base, in terms of the number of customers and across a broad
mining and metals, manufacturing, and multifinance. Each
spectrum of industries. It promoted a balanced and
sector offered the Bank with unique opportunities and
risk-conscious business model, diminishing the Bank’s
challenges. They played a pivotal role in shaping the
reliance on any singular customer group and thereby
strategy for loan book growth, which the Bank safeguarded
sustaining its overall financial stability.
with stringent risk management policies, in light of the high
interest rate environment throughout 2023. 2023 Achievements
Responding to sector-specific dynamics called for a Throughout 2023, the Bank executed its funding strategy
comprehensive recalibration of the Bank’s business in its CIB segment, achieving a total funding balance of
objectives, mirroring a common trend in the banking Rp2.76 trillion, of which low-cost funds (CASA) made up
industry. To address these challenges, the Bank integrated 21%. The Bank also maintained robust liquidity
leading companies from these key sectors into its portfolio, throughout the year, evidenced by its Net Stable
expanding its scope while upholding a strong commitment Funding Ratio (NSFR) and Liquidity Coverage Ratio (LCR)
to the principles of prudence and compliance. standing at 190.37% and 465.30% respectively,
The Bank’s approach in the mining and metals sector by year-end.
involved seizing specific opportunities, particularly in the
burgeoning field of sustainable financing. This was a Future Trajectory
significant focus for the Bank in 2023, as well as an The main objective of the Bank in the CIB segment is to
ongoing priority. The global shift towards sustainability uphold the business foundations that had been set in earlier
had led many coal companies to begin diversifying into years, which in turn had brought the financial successes
renewable forms of energy. The Bank actively supported recorded in 2023. The strong growth momentum—boosted
this transition towards the greener economy, financially by collaboration and collective flourishing of the country’s
assisting these firms to realign their business models with financial ecosystem players—shall be sustained, even
more sustainable practices. intensified with scaled-up and sector-specific offerings
The Bank expanded its lending to include infrastructure, from the Bank.
telecommunications, consumer finance, logistics, and The CIB strategy is to promote growth across the Bank’s
consumer goods. In consumer finance, the Bank formed mainstay sectors, especially those that have proven
selective partnerships with top-tier entities, supporting the themselves to be particularly resilient during the pandemic
government’s initiative to strengthen Micro, Small, and and the ensuing period of global uncertainty. Growth will
Medium Enterprises (MSMEs) as a key driver of Indonesia’s also be pursued along fee-based activities, while tapping
economy. The Bank allocated a substantial part of its 2023 into the QNB Group’s vast network and engagements in the
rights issue proceeds to enhance returns via increased lending. global financial markets.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 61
Page 64
Banking Business Review (Continued)
and reliability of its services for customers while mitigating
the associated risks.
Retail Banking The Bank’s approach to the high interest rate environment
emphasised promoting time deposits with tenures ranging
from three to six months. This policy was crafted to
In 2023, the Retail Banking segment focused on enhance the Bank’s funding capabilities by appealing to a
three key areas of improvement: enhancing customer broad spectrum of depositors, particularly extending
engagement in the QNB First high-networth segment, beyond the top 20. With this approach, the Bank aimed to
refining operational processes for enhanced risk achieve a more balanced and diverse deposit base, thereby
management, and implementing a cautious approach reducing concentration risk and fostering greater stability
to interest rate and liquidity management. This in its funding structure.
multifaceted strategy was designed to elevate the Despite the above endeavours, 2023 presented significant
banking experience for its retail customers, while challenges. The Bank grapped with intense competition
ensuring the Bank’s financial stability and growth. borne out of an uncertain market, necessitating continuous
Central to this strategy was the Bank’s dedication to innovation and adaptability. The Bank has refined its
serving its affluent customer base with a suite of strategies to differentiate itself in this tighter market while
exclusive products and services. The Bank catering to evolving customer demands. Aligned with
recognised the unique needs of this demographic and liquidity needs, the Retail Banking segment also navigated
responded by offering bespoke banking solutions. the complexities of managing the retail cost of funds. This
These included priority banking services, which management approach significantly decreased funding
granted customers preferential access to various volume, balancing liquidity and profitability in fluctuating
facilities and additional privileges, catering market conditions.
specifically to the higher end of the affluent market. 2023 Achievements
While striving to align the Bank’s liquidity and lending
strategies, the Retail Banking segment overcame certain
challenges in meeting funding targets. The challenges
Operations were primarily due to adjustments made in funding
Retail Banking took an innovative approach especially in approach, which were necessary to align with the broader
QNB First enhancements. The emphasis was on refining objectives of the Bank resulting total funding from Retail
acquisition strategies and portfolio management, to offer Banking as at the end of 2023 reached Rp 3.57 trillion.
more comprehensive service packages through improved Despite the challenges faced by the Bank, there was a
product bundling, thus deepening the wealth management notable success in wealth management. Focusing on
services provided to QNB First customers. Through these, offering comprehensive financial solutions such as mutual
the Bank seeks to provide a banking experience that was fund and forex led to significant growth of wealth
not only integrated but also rich in value, tailored to meet management fee income by 36.18% from 2022 figure.
the specific needs of this segment.
Complementing this approach were several key initiatives Marketing
designed to enrich the QNB First experience. The launch of The Bank undertook a multi-pronged marketing strategy
“QNB First the Premiere” campaign directly took customers’ on augmenting QNB First’s value proposition. This
lifestyle and entertainment needs, particularly those in enhancement revolved around three areas surrounding its
major Indonesian cities, to the centre stage. Furthermore, customers’ lives: Travel and Lifestyle, Health, and
the Bank introduced First Starter, an innovative program Education. The goal was to offer a more holistic and
that provides a financial head-start for the next generation appealing value proposition that resonated with the modern
seamlessly integrated with wealth management products consumer’s lifestyle preferences.
like bancassurance and mutual funds. The First Starter Through consistent portfolio management and
program offers comprehensive financial solutions that targeted acquisition initiatives, the Bank attracted
support younger clients’ financial literacy and future security. high-quality customers who would benefit most from
QNB Indonesia demonstrated its commitment to the enriched QNB First offerings. In its execution, the Bank
sustainability in the Retail Banking segment by introducing aims to expand its customer base and attract the right kind
a new type of electric vehicle for the airport transfer facility of customers who would find value in the Bank’s
that its select customers can take advantage of. This move specialised services.
not only showcased the Bank’s dedication to eco-friendly The Bank leveraged the expertise of its wealth
practices but also added a unique, value-added service to management partners to optimise its internal development
its portfolio, aligning with the growing trend towards for payment and transaction capabilities through
environmental responsibility. electronic channels. Leveraging digital enhancement was
The Bank collaborated with its stakeholders to improve crucial for meeting the evolving needs of customers in a
end-to-end retail loan management process continuously. rapidly digitalised world, offering them convenience and
management efficiency, the Bank enhanced the security efficiency in financial transaction.
62 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Furthermore, the Bank incorporated digital initiatives into its Plans for 2024
marketing strategy to enhance customer engagement, which
For 2024, the Bank has outlined the direction that
would foster business growth. In tune with the increasing
Retail Banking shall pursue. The plan encompasses a
mobile phone usage in Indonesia, the Bank crafted an
holistic approach to enhance customer base and portfolio
extensive mobile offering designed to boost customer
quality. This will be achieved through the enrichment of
loyalty. This mobile platform extends beyond conventional
the QNB First proposition and benefits, supplemented by a
banking services, offering an array of financial and
comprehensive range of products and services, including
non-financial transaction features, such as time deposit
the capabilities of e-channels. Staff productivity,
opening, foreign exchange transactions, foreign currency
particularly in branch operations, will be continuously
account opening, QRIS transactions, e-wallet top-up, and a
enhanced, so each branch can reach profitability,
rewards loyalty program. The success of this digital
optimise resources, and deliver services efficiently and
strategy was evident: 80% of retail transactions in 2023
satisfactorily.
were executed through digital channels.
Retail loan growth will be another area of focus, mainly
Integral to QNB Indonesia’s digital marketing efforts was
cultivated through UCan. The Bank will achieve this guided
promoting its digital loan application, UCan. Far from being
by comprehensive risk management, so the loan portfolio’s
a mere financial tool, UCan has been instrumental in
expansion does not come at the expense of deteriorating risk
fostering financial inclusivity and stimulating the local
profile. This will be how the Bank strikes a balance between
economy. Moreover, it continues to be the Bank’s spearhead
sustainable growth and financial soundness.
in broadening retail lending portfolio.
QNB Indonesia is here to accompany each personal client in every aspect of their financial needs
through best-in-class Retail Banking products.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 63
Page 66
Human Resources
QNB Indonesia nurtures its human capital to possess strong competence within
the framework of the values and corporate culture we embrace.
To effectively tackle with the evolving challenges in their own interests, training and development
the banking sector in the post-pandemic digital age, programmes were provided and consistently enriched.
QNB Indonesia in 2023 focused its human resources (HR) Modules covered in the training programmes—available in
management strategy on enhancing practices and policies online and offline formats—ranged from regulatory
to deepen employee engagement and broaden their compliance and leadership to green financing and
competence, therefore augmenting productivity cybersecurity. The Bank ensured that recent developments
across the board. This strategy has been robustly supportive in the banking sector as well as relevant trends in the
of the Bank’s path towards improving financial workplace are adequately covered in the training modules.
soundness, as shown by its return to profitability, Among the key enrichments made to the learning array in
a first in many years. 2023 pertained to process automation and sustainable
Employee recruitment, which had been put on hold in 2022 finance, the latter in response to the enactment of the
in light of the Bank’s organisational streamlining, was Indonesia Green Taxonomy by the OJK in 2022.
resumed in 2023 with the flourishing of the Bank’s business.
While keeping to the tenets of a lean organisation, the Bank Total training hours per year
brought on board new recruits to fill critical vacancies. The
Bank also welcomed nine fresh graduates through its 40 hours
Management Development Programme, which was
also restarted during the year. For more critical and
leadership roles, the Bank prioritised nurturing For each employee, the Bank sets a mandatory
those in its existing talent pool. Following their competence development period of at least 40 hours
performance evaluations, held every half-year, certain per year. Beyond that, employees are encouraged to take
employees were assigned to positions with higher levels of part in training activities in line with their own
responsibility as part of their career development and aspirations, while maintaining their work-life balance. The
succession planning. Bank’s progressive orientation in this regard is reflected in
the attention paid to promoting employee well-being,
To efficaciously guide employees along their respective through regular adjustments of employee benefits in
career paths while giving them ample autonomy to keeping with the Bank’s financial condition and
augment their skills based on the Bank’s needs but also market rates.
64 — PT Bank QNB Indonesia Tbk Annual Report 2023
Page 67
2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Overall engagement level Education Headcount
74% Master’s Degree/Doctoral Degree 39
Bachelor’s Degree 298
Diploma 4 0
An improvement from the previous year’s Diploma 3 40
71% Diploma 2 0
Diploma 1 2
Senior High School 21
The combination of clear career pathing and firm support
Junior High School 1
for professional development yielded an uptick in employee
engagement. In 2023, overall engagement level was Total 401
measured at 74%, an improvement from the previous
year’s 71%. A contributing factor was the Bank’s success in Age Headcount
conducting the QNB Juang event in a fully-offline setting >= 55 years old 7
in August 2023. This annual event, which was conducted 50–54 years old 44
online during the three years of the pandemic, is held
45–49 years old 49
in commemoration of the Republic of Indonesia’s
independence and is aimed at boosting employee creativity 40–44 years old 89
and camaraderie at work. In December, the Bank 35–39 years old 89
also held a year-end gathering event, a first in more than 30–34 years old 72
five years. Increasing employee engagement went in 25–29 years old 39
tandem with improvements in employee retention and
20–24 years old 12
productivity metrics.
Total 401
Workforce Profile
While the number of branch offices reduced from 9 to 8 Term of Office Headcount
branches in Q1 2023, the Bank’s new employee acquisitions <1 year 66
in 2023 ensured that the workforce remains right-sized but
1–5 years 133
prepared to seize a sustainable growth in the coming years.
As at 31 December 2023, the Bank had 401 employees, with 6–10 years 90
their demographic distributions as follows: 11–15 years 71
16–20 years 16
Gender Headcount >= 21 years 25
Female 201 Total 401
Male 200
Employment Status Headcount
Total 401
Permanent Employee 379
Position Level Headcount Contract Employee 22
Senior Executive Vice President (SEVP) and Total 401
6
Director
Executive Vice President (EVP) 5
Senior Vice President (SVP) 17
Vice President (VP) 36
Assistant Vice President (AVP) 49
Senior Manager (SMgr) 44
Manager (Mgr) 40
Assistant Manager (AMgr) 49
Senior Officer (SO) 45
Officer (O) 40
Senior Assistant (SAsst) 37
Assistant (Asst) 33
Non-Clerical (NC) 0
Total 401
PT Bank QNB Indonesia Tbk Annual Report 2023 — 65
Page 68
Information Technology
Extensive utilisation of information technology systems has become a robust pillar
for the Bank's sustainable transformation in the digital era.
QNB Indonesia is placing itself on a stronger footing in the Antasena for integrated reporting, SLIK for financial
Indonesian banking landscape in part through an information inquiries, and PPATK for suspicious
extensive utilisation of information technology (IT) across transactions reporting.
its processes. This is further underpinned by three All IT initiatives of the Bank are grounded upon an acute
intertwining components: robust infrastructure, a powerful attention to customer data privacy and security. The Bank
technology stack, as well as user awareness and competence. has set a stringent policy with respect to data protection
In 2023, the Bank was focused on leveraging IT capabilities and infrastructure integrity. The Bank’s entire IT
to automate manual processes, so that existing systems infrastructure is maintained on premise, with adequate
can be augmented, while overall efficiency and backup systems in place within the Business Continuity
productivity improvements can be achieved. The Bank’s Plan to be activated at the event of a disruption to the main
expansion of process automation has been done within the system. This ensures seamless operations throughout the
framework of minimising errors and enhancing employee Bank’s network.
workflows, intended to benefit everyone within the Bank’s Meanwhile, all digital assets, including customer data, are
lean organisation structure. stored in a fully encrypted form and secured by an array of
In light of the Bank’s more intensive efforts to cybersecurity measures. These protection measures are
strengthen its project delivery capabilities, existing constantly updated to guard the Bank’s assets from cyber
operational systems in the Bank were upgraded and threats, which have been proliferating both in number and
optimised, with certain systems consolidated into a variety in recent years. The IT Division has been actively
unified platform for a more assured control. Furthermore, and consistently promoting awareness among the Bank’s
a dedicated Project Delivery Sub-division was formed in employees regarding cybersecurity through a range of
2023 to expedite relevant processes by working together campaigns and training.
with other teams within the Bank, and oversee the quality While issues of data security and privacy will remain
of project execution. a key point of attention for the Bank in the years to come,
The IT Division also plays a crucial role in ensuring the IT initiatives in 2024 will be focused on process
Bank’s compliance with regulatory reporting and auditing automation acceleration, technology stack streamlining,
requirements, by developing and maintaining applications and supportability. These initiatives will set the Bank on a
using protocols that are aligned with the prevailing path of sustainable growth and empower it with
standards applicable in Indonesia and best practices in the expertise it needs to thrive in Indonesia’s increasingly-
commercial banking. These include Bank Indonesia’s digitised financial ecosystem.
66 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Financial Analysis
Statement of Financial Position
(in million Rupiah)
Change
Description 2023 2022 Total Percentage
ASSETS
Cash 24,445 33,354 (8,909) (26.71%)
Current Accounts with Bank Indonesia 543,920 919,797 (375,877) (40.87%)
Current Accounts with Other Banks
Related Parties 282 338 (56) (16.57%)
Third Parties 183,822 148,042 35,780 24.17%
Less: Allowance for Impairment Losses (15) (33) 18 54.55%
Current Accounts with Other Banks – Net 184,089 148,347 35,742 24.09%
Placements with Bank Indonesia and Other Banks 1,092,008 1,032,898 59,110 5.72%
Derivative Receivables 11 108 (97) (89.81%)
Acceptance Receivables
Third Parties - 188,512 (188,512) (100.00%)
Less: Allowance for Impairment Losses - (217) 217 100.00%
Acceptance Receivables – Net - 188,295 (188,295) (100.00%)
Securities Purchased under Agreement to Resell 2,977,202 3,072,222 (95,020) (3.09%)
Loans
Related Parties 1,976 493,666 (491,690) (99.60%)
Third Parties 5,954,448 9,168,584 (3,214,136) (35.06%)
Sub-Total 5,956,424 9,662,250 (3,705,826) (38.35%)
Less: Allowance for Impairment Losses (507,139) (406,127) (101,012) (24.87%)
Loans – Net 5,449,285 9,256,123 (3,806,838) (41.13%)
Securities
Third Parties 389,952 514,182 (124,230) (24.16%)
Sub-Total 389,952 514,182 (124,230) (24.16%)
Less: Allowance for Impairment Losses - (195) 195 100.00%
Securities – Net 389,952 513,987 (124,035) (24.13%)
Prepayments 33,035 22,687 10,348 45.61%
Deferred Tax Assets – Net 280,354 272,500 7,854 2.88%
Fixed Assets and Right-of-Use-Assets
Net of Accumulated Depreciation of Rp296,756 and
212,916 275,398 (62,482) (22.69%)
Rp293,951 as of 31 December 2023 and 2022, respectively
Intangible Assets
Net of Accumulated Depreciation of Rp104,519 and
59,892 57,148 2,744 4.80%
Rp92,209 as of 31 December 2023 and 2022, respectively
Foreclosed Assets 250,416 665,046 (414,630) (62.35%)
Other Assets 255,960 259,177 (3,217) (1.24%)
Total Assets 11,753,485 16,717,087 (4,963,602) (29.69%)
LIABILITIES AND EQUITY
LIABILITIES
Liabilities Payable on Demand 12,555 24,028 (11,473) (47.75%)
PT Bank QNB Indonesia Tbk Annual Report 2023 — 67
Page 70
Financial Analysis (Continued)
(in million Rupiah)
Change
Description 2023 2022 Total Percentage
Deposits from Customers
Related Parties 80,145 97,411 (17,266) (17.72%)
Third Parties 6,259,058 10,507,213 (4,248,155) (40.43%)
Sub-total 6,339,203 10,604,624 (4,265,421) (40.22%)
Deposits from Other Banks
Related Parties 276 22 254 1154.55%
Third Parties 1,556 7,280 (5,724) (78.63%)
Sub-total 1,832 7,302 (5,470) (74.91%)
Acceptance Payables - 26,336 (26,336) (100.00%)
Derivative Payables 1,838 90 1,748 1942.22%
Securities Sold Under Repurchase Agreements 385,051 - 385,051 ~
Borrowing - 1,000,000 (1,000,000) (100.00%)
Obligation for Post-Employment Benefits 67,187 68,066 (879) (1.29%)
Accruals and Other Liabilities 254,370 333,222 (78,852) (23.66%)
Total Liabilities 7,062,036 12,063,668 (5,001,632) (41.46%)
EQUITY
Share Capital par value of Rp250 (whole Rupiah)
per share Authorised Capital 40,000,000,000 shares as of
31 December 2023 and 2022 respectively
8,789,512 5,109,171 3,680,341 72.03%
Issued and Fully Paid Capital 35,158,048,365 and
20,436,685,984 shares as of 31 December 2023 and 2022
respectively
Additional Paid-in Capital – Net (33,588) (30,150) (3,438) (11.40%)
Advanced Capital 3,652 3,683,926 (3,680,274) (99.90%)
Fair Value Reserve – Net (61) 28,183 (28,244) (100.22%)
Retained Earnings (Deficit)
Appropriated 6,396 6,396 - -
Unappropriated (4,074,462) (4,144,107) 69,645 1.68%
Total Equity 4,691,449 4,653,419 38,030 0.82%
Total Liabilities and Equity 11,753,485 16,717,087 (4,963,602) (29.69%)
Assets
Total assets of the Bank stood at Rp11.75 trillion as at 31 December 2023, 29.69% lower than the amount recorded as at 31 December
2022. The decline was due to a significant reduction in loan disbursements, whose total reached Rp5.96 trillion in 2023, down
38.35% or Rp3.71 trillion, from 2022.
The main contributors to total lending by the end of 2023 were services, manufacturing, construction, as well as trading, restaurant,
and hotel businesses. The Bank continued to exercise utmost prudence and thus had been very selective on lending to clients.
There was also a 40.87% drop, amounting to Rp375.88 billion, in the amount of current accounts with Bank Indonesia, from the
end of 2022.
Liabilities
Total liabilities at the end of 2023 were Rp7.06 trillion, which was 41.46% lower than the Rp12.06 trillion recorded at the end of
2022.
The Bank’s liabilities primarily comprised third party deposits from customers, amounting to Rp6.26 trillion. This figure was
40.43% less than the Rp10.51 trillion in 2022.
68 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
All other components of liabilities decreased in comparison to their 2022 values, except for securities sold under repurchase
agreements, which stood at Rp385.05 billion as at the end of 2023, whereas the value one year prior was nil.
Equity
In 2023 the Bank conducted Rights Issue VII with total proceeds amounting to Rp3.68 trillion, resulting in the increase in issued
and fully paid capital from 20,436,685,984 shares as at 31 December 2022 to 35,158,048,365 shares as at 31 December 2023.
This brought the Bank’s share capital amount to Rp8.79 trillion as at the end of 2023, 72% higher than Rp5.11 trillion as at the end
of 2022.
Net equity was comparatively unchanged from 2022, increasing slightly by Rp38.03 billion or 0.82% to Rp4.69 trillion as at the
end of 2023. The increase in equity was primarily owing to the Bank's success in recording profit in 2023.
Statement of Profit or Loss
(in million Rupiah)
Change
Description 2023 2022 Total Percentage
OPERATING INCOME AND EXPENSES
Interest Income 944,701 863,896 80,805 9.35%
Interest Expense (440,803) (431,896) (8,907) (2.06%)
Net Interest Income 503,898 432,000 71,898 16.64%
OTHER OPERATING INCOME
Fees And Commission – Net 63,006 68,127 (5,121) (7.52%)
Trading Income – Net 19,895 21,034 (1,139) (5.42%)
Others 163,011 180,294 (17,283) (9.59%)
Total Other Operating Income 245,912 269,455 (23,543) (8.74%)
OTHER OPERATING EXPENSES
Personnel Expenses (289,816) (280,414) (9,402) (3.35%)
General and Administrative Expenses (209,734) (202,517) (7,217) (3.56%)
Provision for Impairment Losses on Financial Assets (136,468) (613,732) 477,264 77.76%
Loss on Sale of Financial Assets (39,668) - (39,668) ~
Others (4,875) (5,524) 649 11.75%
Total Other Operating Expenses (680,561) (1,102,187) 421,626 38.25%
Profit (Loss) Before Income Tax 69,249 (400,732) 469,981 117.28%
Income Tax (Expense) Benefit - - - -
Profit (Loss) for the Year 69,249 (400,732) 469,981 117.28%
OTHER COMPREHENSIVE INCOME
Fair Value Changes of Securities Measured at Fair Value
(36,210) 25,100 (61,310) (244.26%)
Through Other Comprehensive Income
Income Tax related to Items that would be Reclassified to
7,966 (5,522) 13,488 244.26%
Profit or Loss
Remeasurements of Obligation for Post-Employment
508 10,288 (9,780) (95.06%)
Benefits
Income Tax related to Items that would not be Reclassified
(112) (2,263) (2,151) (95.05%)
to Profit or Loss
Other Comprehensive Income (Loss), Net of Tax (27,848) 27,603 (55,451) (200.89%)
Total Comprehensive Income (Loss) for the Year 41,401 (373,129) 414,530 111.10%
Basic Profit (Loss) per Share 2.50 (24.28) 27 110.30%
PT Bank QNB Indonesia Tbk Annual Report 2023 — 69
Page 72
Financial Analysis (Continued)
Net Interest Income
The amount of net interest income in 2023 increased by 16.64% to Rp503.90 billion, indicating continuous growth in the Bank’s
business and operations. The rise in interest income by 9.35% to Rp944.70 billion was the main driver of the increase in income,
which amounted to Rp863.90 billion in 2022.
Meanwhile, interest expense paid to depositors increased by 2.06% or Rp8.91 billion, from Rp431.90 billion in 2022 to Rp440.80
billion in 2023.
Other Operating Income
The Bank recorded total other operating income of Rp245.91 billion in 2023, 8.74% lower than in 2022. This was mainly due to
the lower amount of loans disbursed in 2023.
Other Operating Expense
In 2023, the Bank recorded a slight increase of 3.35% in personnel expenses, from Rp280.41 billion in 2022 to Rp289.82 billion,
while general and administrative expenses rose by a similar margin, namely 3.56%, from Rp202.52 billion to Rp209.73 billion
within the same period.
In 2023, the Bank made substantial progress in improving the quality of its lending. Consequently, its provision for impairment
losses on financial assets decreased significantly to Rp136.47 billion, marking a 77.76% reduction from the previous year’s figure.
This enhancement has positively affected the Bank’s total operating expenses.
Total other operating expenses in 2023 were Rp680.56 billion, showing a 38.25% decrease from the Rp1.10 trillion in 2022.
Profit Before Income Tax
In 2023, the Bank achieved a financial turnaround and reported a profit before income tax of Rp69.25 billion. This figure contrasted
with a loss of Rp400.73 billion in 2022.
Profit for the Year
The Bank did not have any income tax benefit or expense owing to its accumulated losses from the previous year. However, the
year 2023 marked the first time in eight years that the Bank recorded profit, amounting to Rp69.25 billion, while in 2022,
it recorded loss for the year of Rp400.73 billion.
Comprehensive Income for the Year
The Bank recorded other comprehensive loss – net of tax amounting to Rp27.85 billion in 2023 as a result of the fair value losses
of securities measured at fair value through other comprehensive income.
With this, the Bank’s total comprehensive income for the year reached Rp41.40 billion in 2023, a striking turnaround from
having booked Rp373.13 billion in total comprehensive loss for 2022.
Thus, basic profit per share in 2023 was Rp2.50, in contrast to a basic loss per share of Rp24.28 in 2022.
Statements of Cash Flows
(in million rupiah)
Change
Description 2023 2022 Total Percentage
Cash Flows From Operating Activities 587,672 (1,942,042) 2,529,714 130.26%
Cash Flows From Investing Activities 128,992 422,690 (293,698) (69.48%)
Cash Flows From Financing Activities (1,027,519) 870,226 (1,897,745) (218.07%)
Net Increase (Decrease) In Cash and Cash Equivalents (310,855) (649,126) 338,271 52.11%
Effect of Foreign Exchange 20,903 19,077 1,826 9.57%
Cash and Cash Equivalents, at Beginning of the Year 2,134,429 2,764,478 (630,049) (22.79%)
Cash and Cash Equivalents, at End of the Year 1,844,477 2,134,429 (289,952) (13.58%)
Cash Flows from Operating Activities
At the end of 2023, the Bank recorded a net cash inflow from operating activities amounting to Rp587.67 billion. In 2022, the Bank
recorded a net cash outflow for operating activities of Rp1.94 trillion. This change in operational cash flows was primarily
caused by a substantially lower amount of loans disbursed by the Bank in 2023.
Cash Flows from Investing Activities
Net cash inflow from investing activities in 2023 amounted to Rp128.99 billion, obtained mostly from receipts from securities
reaching maturity. The amount recorded in 2022 was Rp422.69 billion.
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Cash Flows from Financing Activities
The Bank recorded a net cash outflow for financing activities in 2023 of Rp1.03 trillion, primarily due to the prepayment of a loan
from Bank BCA. In contrast, in 2022 the Bank recorded net cash inflow from financing activities amounting to Rp870.23 billion.
Cash Position at End of Year
The Bank’s cash and cash equivalents at the end of the year 2023 amounted to Rp1.84 trillion due to the cash flow movements
mentioned. This reflects a 13.58% decline from its position on 31 December 2022.
Key Financial Ratios
Description 2023 2022 Change
CAPITAL
Capital Adequacy Ratio (CAR) 62.23 38.59 61.26%
PRODUCTIVE ASSETS
Productive Assets & Non-Productive Assets (Non-Performing Assets) to Total
2.38 4.32 (44.85%)
Productive Assets & Non-Productive Assets
Non-Performing Productive Assets to Total Productive Assets 0.37 0.29 25.53%
Allowance for Impairment Losses to Productive Assets 4.15 3.26 27.38%
Gross Non-Performing Loans (NPL) 0.77 0.38 102.48%
Net NPL 0.09 0.08 7.56%
PROFITABILITY
Return on Assets (ROA) 0.48 (2.42) 119.81%
Return on Equity (ROE) 1.65 (11.74) 114.06%
Net Interest Margin (NIM) 3.83 3.19 20.03%
LIQUIDITY
Macroprudential Intermediation Ratio (MIR) 93.94 91.11 3.11%
COMPLIANCE
Percentage of Legal Lending Limit Violation
Related Parties - - -
Non-Related Parties - - -
Minimum Reserve Requirement (Rupiah) 10.08 9.30 8.39%
Minimum Reserve Requirement (Foreign Currency) 4.01 4.05 (1.04%)
Net Open Position 0.04 0.15 (73.24%)
Solvency
The Bank continued to uphold strong capital reserves to ensure its long-term business continuity, showcasing its robust capability
to expand its operations in the near future.
By the end of 2023, the Bank had improved its solvency significantly as a result of decreased total risk-weighted assets.
The Bank’s Capital Adequacy Ratio (CAR) therefore stood at 62.23%, much higher than 38.59% as at the end of 2022.
Liquidity
The Macroprudential Intermediation Ratio (MIR) increased from 91.11% at the end of 2022 to 93.94% at the end of 2023, indicating
improved operational performance and liquidity of the Bank.
Profitability
As the Bank recorded profit in 2023, its profitability ratios demonstrated a significant turnaround, from negative values to positive
ones. The Bank’s ROA and ROE, in 2022 amounting to –2.42% and –11.74%, respectively, became 0.48% and 1.65% in 2023.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 71
Page 74
Financial Analysis (Continued)
Receivables Collectability The Bank’s profitability ratios showed an improved
Gross NPL ratio increased from 0.38% in 2022 to 0.77% in performance in 2023, as reflected in the ROA, ROE and NIM
2023. Following this, net NPL ratio increased slightly from ratios, which were recorded at 0.48%, 1.65% and 3.83%
0.08% to 0.09% during the same period. Despite this, respectively.
the Bank has remained stringent and cautious in lending to On the liquidity side, the Bank’s MIR reflects liquidity of
customers. 93.94%, higher than the target and the regulator’s
minimum requirement of 84%.
Capital Structure and Management Policy on
The Bank posted core (Tier 1) capital of Rp4.19 trillion and
Capital Structure
supplementary (Tier 2) capital of Rp55.52 billion at the end
In accordance with OJK Regulation No. 34/POJK.03/2016, of 2023, with a CAR of 62.23%. Thus, the Bank has
the Bank’s capital structure consists of core capital (Tier I) succeeded in exceeding the CAR target set in the 2023
and supplementary capital (Tier II). Core capital consists of Revised Business Plan as well as the minimum regulatory
paid-up share capital and additional capital reserves, while limit from the regulator (8%), showing a very high level of
supplementary capital refers to capital instrument in capital adequacy in 2023.
the stock form or other capital instrument that fulfill
the requirements as well as general reserves of provision Dividend Policy
for asset losses over productive assets. The Bank maintains a policy to distribute dividends from
In the assessment of capital adequacy, the Bank uses the net profit as a means to shore up shareholder value.
the Standardised Approach to measure capital adequacy for Details regardingthe amount and procedures of the
Credit Risk and Market Risk, whereas for Operational Risk, dividend distribution are set at the GMS. In 2023, the Bank
the Bank uses the Basic Indicator Approach. did not distribute any dividend, in accordance with the
This assessment refers to the provisions of OJK Circulars 2023 AGMS resolution.
No. 11/SEOJK.03/2018, No. 38/SEOJK.03/2016, and
No. 24/SEOJK.03/2016. Management and Employee Stock Option
Programme
The disclosure of the Bank’s capital structure complies with
OJK Regulation No. 37/POJK.03/2019 and OJK Circular Up to the end of the reporting period, the Bank had never
No. 9/SEOJK.03/2020. The Bank has complied with all conducted a management or employee stock option program.
capital requirements set by OJK throughout the year.
Share and Bonds Buyback
Capital Adequacy Ratio (CAR) was maintained at a healthy
Up to the end of the reporting period, the Bank had never
level, 62.23% as at the end of December 2023. This shows the
conducted any buyback of its shares or bonds.
Bank still has a strong ability to expand.
The Bank has applied a policy related to capital structure Commitments and Contingencies
composition that can facilitate internal level of business risk, As at 31 December 2023, the Bank had entered
while remaining in compliance with the minimum commitment and contingencies regarding unused loan
requirements specified in OJK regulations. facilities and Letters of Credit (L/C) with various parties, as
Further explanation on the Bank’s capital structure and detailed below:
management policy on capital structure is presented in Note 1. The Bank’s unused loan facilities (uncommitted) granted
3.f to the Financial Statements, on pages 69–71. to customers as at 31 December 2023 and 2022 amounted
to Rp3.90 trillion and Rp3.00 trillion, respectively.
Material Commitments for Investment in
Capital Goods 2. As at 31 December 2023, the term of Letters of Credit
(L/C) were approximately 1 month to 3 months, while the
In the reporting period up to 31 December 2023, the Bank did term of bank guarantees issued ranged between 3 month
not have any material commitments for investment in to 3 year. As at 31 December 2022, the term of Letters of
capital goods. Credit (L/C) were approximately 1 month to 6 months,
Material Information and Facts after while the term of bank guarantees issued ranged between
1 month to 1 year.
the Accountant’s Report
Explanation on the Bank’s commitments and contingencies
There are no significant events that occurred after
is presented in Note 39 to the Financial Statements,
31 December 2023 and until the financial statements were
on pages 129.
issued that would require adjustments to or disclosure of in
the financial statements.
Comparison of 2023 Targets and Achievements
The Bank has succeeded in posting a net profit of Rp69.25
billion, which was Rp20.95 billion higher than the target set
at Rp48.30 billion. The Bank’s net profit achievement was
driven by net interest income and operational expenses, as
well as interest performance that surpassed the target.
Achievement of most financial ratios was in line with and
even better than the targets set, especially profitability,
liquidity and capital adequacy ratios.
72 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Use of Public Offering Proceeds
In 2023, the Bank conducted Rights Issue VII with Preemptive Rights on 14,721,362,381 shares. Proceeds from the Rights Issue VII,
less all related fees, have been used according to the plan for the use of proceeds as stipulated in the Prospectus, and stated in the
Bank Report dated 15 January 2024 and summarised in the table below.
(Rp million)
Actual Public Offering Planned Use of Realisation of Use of
Proceeds Proceeds Proceeds
Working Working Remaining
Type of Capital for Capital for
Effective Total Public
Public Public Business Business
Date Public Net Offering
Issuance Offering Development Total Development Total
Offering Proceeds Proceeds
Fees in the Form in the Form
Proceeds
of Credit of Credit
Expansion Expansion
Rights Issue 28 April
3,680,341 3,437 3,676,904 3,676,904 3,676,904 340,049 340,049 3,336,855
VII 2023
Other Material Financial Information
Throughout 2023, the Bank did not perform any material transactions or activities related to investment, expansion, divestment,
merger, acquisition, or debt/capital restructuring.
Information on Material Transaction Containing Conflict of Interest and/or Transaction with
Affiliated Parties
Transaction with Related Parties
The following table describes the Bank’s significant transactions with related parties during 2023:
Related Party Nature of Relationship Type of Transactions
Ooredoo Asia Affiliated company Demand deposits
Qatar National Deposits from other banks, Standby Letter of
Parent company
Bank (Q.P.S.C.) Credit, and Bank Guarantee
Entity controlled by the same government as the
PT Indosat Tbk Demand deposits and time deposits
ultimate shareholder, State of Qatar
Further explanation on the Bank’s transactions with related parties is presented in Note 38 to the Financial Statements, on pages
127–128.
Tax Compliance
Throughout 2023, the Bank fulfilled all of its tax obligations in accordance with the applicable taxation regulations.
Affiliated Transactions with Controlling Shareholders
Throughout 2023, the Bank did not directly perform any affiliated transactions with its controlling shareholder.
Changes in Regulations and Their Impacts
There were no changes to the regulations taking place in 2023 that had a significant impact on the Bank’s performance.
Changes in Accounting Policy and Their Impacts
On 1 January 2023, the Bank began to apply the new Statement of Financial Accounting Standards (“SFAS”). The Bank has updated
its accounting policy to reflect these standards and their interpretation. The Indonesian Financial Accounting Standards Board of
IAI (DSAK-IAI) has issued several accounting standards that took effect on 1 January 2023.
The new accounting standards and their impacts on financial statements are elaborated further in Note 2.ad to the Financial
Statements, on page 43.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 73
Page 76
2024 Strategy and Projections
At the Bank, encouraging collective thinking and open communication brings about significant advances
to how we operate as a trusted financial institution.
The global economy is expected to experience a steady to maintain its LDR and RIM at above 84% as per required
growth in 2024, with the world’s GDP set to expand by 3.1%, by the authorities, and record NIM of above 3% and book
at a pace similar to in 2023. The Bank anticipates that after positive net profit in 2024.
a period of consolidation, it is poised for a strategic leap As the Bank moves forward, it will continue to target key
forward in the years 2024 to 2026. Given the global market segments, strengthen the Corporate & Institutional
economy’s growth trajectory and a possibility of soft Banking services, and foster strategic partnerships
landing following a period of persistent heightened throughout all productive channels. Internal Key
inflation, QNB Indonesia will leverage this alongside Performance Indicators (KPIs) will be rigorously managed
regional economic dynamism to solidify its standing as an to ensure alignment with bank-wide and divisional targets.
established financial institution in Indonesia.
Innovation will be at the heart of the Bank’s operations, with
With the foundation secured and momentum building after a focus on magnifying the positive impacts of the business
two successful years, the Bank projects a continued and operational models to elevate customer experience and
emphasis on employee-centric culture and value creation to satisfaction. Digital platforms will be further improved to
drive productivity and profitability. By harnessing the core deliver seamless and efficient banking services.
values of integrity, teamwork, and accountability,
the Bank aims to navigate through the intricacies of QNB Indonesia resolves to promote prosperity and
the financial landscape and unlock new opportunities sustainable growth. As part of the QNB Group, the Bank will
for growth and customer satisfaction. capitalise on the Group’s leading presence in the Middle
East, Africa, and Southeast Asia to amplify its business
The strategic direction for 2024–2026 includes a results in the long run. Through strategic initiatives and a
commitment to excellence, underpinned by high-value culture of excellence, the Bank will strive to exceed the
business frameworks and strong governance. These pillars expectations of customers and stakeholders while
will support the Bank’s medium-term targets of contributing significantly to the country’s economic progress.
sustainable business and financial performance.
Particular attention will be paid to upholding and growing These strategies are in line with QNB Group’s aspiration is
a healthy portfolio, optimising resources, and developing to be one of the leading Middle East, Africa and South East
competitive products aligned with market demands. Asia (MEASEA) banks while maintaining their number
one position in MEA. Their strategy is complemented by
In the short term, the Bank seeks to focus on sustaining two pillars, first, to leverage innovation as a strategic
financial performance and managing non-performing enabler and second, to embed sustainability and ESG
loans (NPL) to ensure profitability and compliance with practices into their business and operating model to make a
the regulations. Moreover, capital adequacy will be held at positive contribution to the societies. Hence, going
above 20%, to meet immediate and future challenges, forward, QNB Indonesia will continue to be a an important
while the LCR and NSFR kept well above regulatory component of QNB Group’s strong network, and support its
requirements. Armed with strong liquidity, the Bank seeks vision of being a leading bank in MEASEA.
74 — PT Bank QNB Indonesia Tbk Annual Report 2023
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QNB Indonesia is always ready to serve valued customers with products and services
that cater most effectively to their their financial needs.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 75
Page 78
Corporate Governance
Page 79
QNB Indonesia forges itself to serve as a useful hub for the financial needs of its customers, empowering a diverse range of sectors for Indonesia's prosperity.
Page 80
GCG Foundations and Policy
The Bank applies the principles of good corporate 8. OJK Circular No. 13/SEOJK.03/2017 dated
governance (GCG) in its day-to-day activities through 17 March 2017 on Implementation of Corporate
comprehensive internal policies and regulations aimed at Governance for Commercial Banks;
ensuring and enhancing its corporate governance quality. 9. OJK Circular No. 14/SEOJK.03/2017 dated
17 March 2017 on Financial Soundness Assessment for
Foundation of Corporate Governance Commercial Banks;
Implementation 10. OJK Regulation No. 29/POJK.04/2016 dated 29 July 2019
GCG implementation will support the achievement of on Annual Report of Issuers or Public Companies;
business targets, in terms of performance, profitability, 11. OJK Regulation No. 37/POJK.03/2019 dated
and added value for all stakeholders, while also ensuring 19 December 2019 on Transparency and Publication of
long-term business sustainability. The Bank regularly makes Bank Reports;
adjustments to stay abreast with the best GCG practices. 12. OJK Circular No. 9/SEOJK.03/2020 dated 30 June 2020
on Transparency and Publication of Commercial Bank
GCG implementation by the Bank refers to the standards and
Reports;
guidelines set by OJK as well as the applicable laws and
13. OJK Circular No. 16/SEOJK.04/2021 dated 29 June 2021
regulations, among others:
on Form and Content of Annual Report of Issuers or
1. Law No. 10/1998 on the Amendment to Law Public Companies;
No. 7/1992 on Banking, as subsequently amended and 14. OJK Regulation No. 14/POJK.04/2022 dated
most recently with the Law No. 4/2023 on Financial 22 August 2022 on Periodical Financial Statement
Sector Development and Strengthening; Submission by Issuer or Public Company; and
2. Law No. 40/2007 on Limited Liability Companies; 15. OJK Regulation No. 17 dated 14 September 2023 on
3. OJK Regulation No. 21/POJK.04/2015 dated Implementation of Corporate Governance for
16 November 2015 on Guidelines for Implementation of Commercial Banks.
Corporate Governance for Public Companies;
In addition to the above, the following internal charters serve
4. OJK Circular No. 32/SEOJK.04/2015 dated
as a guideline for the Bank’s corporate governance
17 November 2015 on Guidelines for Implementation of
measures:
Corporate Governance for Public Companies;
5. OJK Regulation No. 45/POJK.03/2015 dated 1. Board of Commissioners’ Charter;
23 December 2015 on Implementation of Governance in 2. Board of Directors’ Charter;
Providing Remuneration for Commercial Banks; 3. Remuneration and Nomination Committee Charter;
6. OJK Regulation No. 4/POJK.03/2016 dated 4. Audit Committee Charter;
3 February 2016 on Financial Soundness Assessment for 5. Risk Oversight Committee Charter; and
Commercial Banks; 6. Good Corporate Governance Charter.
7. OJK Circular No. 40/SEOJK.03/2016 dated
26 September 2016 on the Implementation of Governance
in Providing Remuneration for Commercial Banks;
GCG Implementation Objectives
The main objectives of GCG implementation in every business activity of the Bank at all levels of the organisation related to the
Bank and Shareholders’ interests are as follows:
1. Achieving sustainable growth through a management system based on five basic principles of good governance;
2. Empowering functions and independence of each organ in the Bank, namely the General Meeting of Shareholders (GMS), the
Board of Commissioners (BoC), and the Board of Directors (BoD);
3. Encouraging Shareholders, members of the BoC, and members of the BoD to make decisions and actions based on moral
principles and strong compliance with laws and regulations;
4. Encouraging awareness of social responsibility, especially on environmental and social interests of the communities in
which the Bank operates; and
5. Boosting the Bank’s competitiveness, both in national and international scope, to enhance market confidence that can
encourage investment flow and ensure a sustainable national economic growth.
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GCG Principles
The Bank upholds these five principles of GCG:
1. Striving to ensure its business activities are carried out with the principle of openness;
2. Having key performance indicators consistent with the corporate values, business goals, and strategies so as to reflect the
Bank's accountability;
3. Building on prudent banking practices and ensuring compliance with all applicable provisions to demonstrate its responsibility;
4. Promoting decision-making that is independent, objective, and free of conflict of interest; and
5. Continuing to take stakeholders’ interests into account based on fairness principle.
Based on the above five GCG principles, the Bank’s corporate governance framework becomes as follows:
GCG Principle Description Implementation
Transparency Preserve and maintain 1. Disclosure of information in a timely, appropriate, clear, accurate
objectivity in business practice, and comparable manner, making it accessible to stakeholders in
the Bank shall provide material accordance with their rights.
and relevant information that is 2. Disclosure of information which includes but not limited to the
easily accessible and Bank’s vision, mission, business targets and strategy, financial
comprehensible by stakeholders. condition, composition and compensation of the management,
To take the initiative to disclose controlling shareholders, shares owned by members of the BoD
not only issues mandated by laws and the BoC and their family members in the company and other
and regulations, but also other companies, risk management system, oversight and internal
information deemed necessary by control system, GCG structure and mechanism and its level of
shareholders, creditors, and compliance, and important events that may affect the condition
other stakeholders for their of the Bank.
decision-making. 3. Fulfillment of provisions on confidentiality in accordance with
laws and legislations, professional confidentiality, and personal
rights.
4. Formal written policies are proportionally communicated to
stakeholders.
Accountability Account for its performance 1. Clear definition of job descriptions and responsibilities of each
transparently and fairly and to organ and all employees that are in line with the Bank’s vision,
manage business in a proper and mission, corporate values, and strategy.
measurable manner, such that it 2. Assurance that all of the Bank’s organs and employees have the
is aligned with the interest of the qualifications that fit their respective duties, responsibilities,
Bank by also considering the and roles in GCG implementation.
interest of shareholders and other 3. Assurance of the existence of an effective internal control system
stakeholders. Accountability is a within the Bank.
prerequisite to achieve 4. Establishment of performance indicators for all members of the
sustainable performance. BoD and the BoC as well as employees that are consistent with
the Bank’s objectives, and the presence of a reward and
punishment system.
5. Assurance that each organ of the Bank and all employees uphold
business ethics and code of conduct in executing their duties
and responsibilities.
Responsibility Abide by laws and regulations 1. Assurance that all of the Bank’s organs apply prudent banking
and fulfil its responsibility to the principles and comply with the laws and regulations, its articles
communities and environment of association, and internal regulations.
for the purpose of maintaining 2. Fulfillment of social responsibility by having an awareness of
long-term sustainability of the the environmental and society interests of the communities in
business and to be recognised as a which the Bank operates through an appropriate planning and
good corporate citizen. implementation to address the issues.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 79
Page 82
GCG Principles (Continued)
GCG Principle Description Implementation
Independency Accelerate the implementation 1. Assurance that each organ precludes any party’s domination, is
of the GCG principles by operating free from the influence from any certain interest, avoids conflict
independently with an appropriate of interest and any influence or pressure, so that decision-making
balance of power, in such a manner can be carried out objectively.
that no single organ shall dominate 2. Assurance that each organ exercises its functions and duties in
the other and that no intervention accordance with the Articles of Association and also the laws
from other party shall exist. and regulations, not dominating each other and or shifting
responsibility to others.
Fairness Always consider the interests of 1. Opportunities for stakeholders to provide input and opinions in
shareholders and other the interest of the Bank, and establish access to the Bank’s
stakeholders based on a fairness information in accordance with the transparency principle and
principle in conducting business within the scope of their respective capacities.
activities. 2. A fair and equitable treatment to stakeholders in accordance with
benefit and contribution given to the Bank.
3. Equal opportunity in recruitment of employees, in career
development and for employees to carry out their duty
professionally.
GCG Roadmap
The Bank maintains a roadmap to lead itself along a continuous improvement in GCG implementation. This roadmap contains
three strategic phases, namely: Corporate Governance Commitment, Good Governed Company, and Good Corporate Citizen.
Each of the above phases represents a range of processes that include formulation, implementation, as well as monitoring and
evaluation on a continuous basis, in order to achieve excellence in GCG practices.
QNB Indonesia’s GCG Roadmap
1Corporate Governance
2
Good Governed
3
Good Corporate
Commitment Company Citizen
Commitment System Culture
The Bank complies with GCG The Bank runs an excellent The Bank is accepted as part of the
guidelines, both mandatory operation through a disciplined and community through a holistic CSR
and advisory. sound implementation of internal approach.
control, risk management, and
whistleblowing system.
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GCG Mechanism
The Bank relies on various key mechanisms that have been established
to ensure that GCG principles are implemented in its daily operations.
These mechanisms are applied broadly, and they range from a set of
charters to comprehensive internal policies.
The Bank’s key GCG mechanisms for implementing GCG in the Bank include: Good Corporate Governance Charter, Code of Conduct,
Board of Commissioners Charter, Directors' Charter, Remuneration and Nomination Committee Charter, Audit Committee Charter,
Risk Monitoring Committee Charter, Conflict of Interest and Insider Dealing Policy, QNB Indonesia Compliance Collated Policy,
Internal Audit Policy, Financial Accounting Policy, Risk Management Policy, Funding Policy, Information Technology Policy,
Human Resources Policy, Sustainability Policy, Information Security Policy, Whistleblowing Policy, Anti-Fraud Policy,
Anti-Bribery and Corruption Policy, and Investment Policy.
Following through these GCG mechanisms will not only ensure consistency and efficacy of GCG performance in the Bank when
dealing with its stakeholders, but also help the Bank achieve the following long-term goals:
1. Reduction of the cost of capital;
2. Increase in shareholder value; and
3. Stronger support from stakeholders for the Bank to operate and grow sustainably.
GCG Programmes in 2023
The GCG Guideline in Indonesian Banking Industry 5. Implementation of Sustainable Finance in its operations.
stipulates that commitment to implementation of GCG has 6. Application of consumer protection by paying attention
an important role for a Bank to achieve its business goals to the principles of openness and transparency
and generate sustainable benefits. Specifically, the of information; fair and responsible treatment;
application of policies and code of conduct must be protection of customer assets, privacy, and data; as well
enforced for each person at the Bank. The Bank therefore as effective handling and completion of complaints.
has complied with the GCG basic principles, reflecting its 7. Compliance with the commitments made the Bank to OJK
strong commitment, including: and/or other authorised supervisory authority.
1. A clear and realistic vision and mission. 8. Effective risk management in implementing the Bank’s
2. Corporate values that reflect a good moral attitude in products by ensuring conformity with the Bank’s
doing business. strategy, Business Plan, and statutory provisions.
3. Board Charters, which contain work guidelines for the In 2023, the Bank focused on carrying out the following
BoC and BoD. GCG-related programmes and activities::
4. A set of business ethics and code of conduct formulated 1. Update on the Bank’s organisation structure.
by involving GCG organs and supporting work units. 2. Update on the BoC Charter.
Business ethics and code of conduct shall be enforced in 3. Update on the BoD Charter.
a continuos and consistent manner to build a robust 4. Update on Committees under the BoC: Risk Oversight
corporate culture which manifest the organisation’s Committee and Remuneration and Nomination
core values. Committee.
5. Internal policies, which can ensure rights and obligation 5. Update on Committees under the BoD.
of all parties to create a conducive workplace. 6. Compliance with OJK, BI, and other legislation
6. Whistleblowing system, which can accommodate reports, provisions by strengthening the Culture of Risk
complaints, inputs, and corrective feedbacks from Management Compliance continuously, carried out by
employees and other stakeholders. increasing the effectiveness of the Compliance Culture
In the future, the Bank will continue to improve its GCG implementation.
implementation with the latest GCG practices and 7. Monitoring of the Bank’s commitments to the regulator.
standards as well as in line with its operational policies.
Initiatives that will be continuously implemented are:
1. Enhancement of transparency via website and annual
reporting based on industry best practices.
2. Design and development of a management information
system to support business and control processes.
3. Financial literacy.
4. Dissemination of GCG practices.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 81
Page 84
GCG Assessment
The implementation of GCG principles is an important factor in assessing a bank’s soundness level in addition to the bank’s risk
profile, profitability and capital strength as stipulated in OJK Circular No. 13/SEOJK.03/2017 and OJK Regulation No. 17/2023 on
the Implementation of Governance for Commercial Banks. To implement the principles of Good Corporate Governance, the Bank
must ensure that the five basic principles of GCG have been implemented by conducting self-assessments periodically, or once
every six months, which includes at least 16 factors for assessing GCG implementation.
GCG self-assessment was carried out comprehensively and has been grouped into a governance system consists of three aspects
of governance: governance structure, governance process and governance outcome.
Based on the results of the Bank’s GCG self-assessment for 2023, as reflected in the GCG Assessment Matrix, the Bank received
rank 2 with the “Good” rating, the same as 2022’s achievement. The following table contains details of the self-assessment
results as follows:
Rank
No Scoring Criteria
2022 2023
1 Implementation of Duties, Responsibilities and Authorities of the Board of Commissioners 2 2
2 Implementation of the Duties, Responsibilities and Authorities of the Board of Directors 2 2
3 Completeness and Implementation of Committee Duties 2 2
4 Handling Conflicts of Interest 1 1
5 Implementation of the Compliance Function 2 2
6 Implementation of the Internal Audit Function 2 2
7 Implementation of the External Audit Function 1 1
8 Implementation of Risk Management including Internal Control System 2 2
9 Provision of Funds to Related Parties and Provision of Large Funds 2 2
10 Transparency of Financial and Non-Financial Conditions, GCG Implementation Reports, and Internal Reporting 1 1
11 Bank Strategic Plan 2 2
Composite Score based on the Bank’s self-assessment 2 2
With the enactment of POJK No. 17 of 2023 on In 2023, the Bank implemented a number of programs and
the Implementation of Governance for Commercial Banks, activities related to GCG, as follows:
the Bank commits to continously improving GCG 1. Renewal of the Bank’s organisational structure.
implementation with the latest GCG practices and 2. Updates to the BoC Charter.
standards related to: 3. Updates to the BoD Charter.
> Providing Remuneration; 4. Updates to committees under the BoC:
> Integrity of Reporting and Information Technology a. Risk Oversight Committee
Systems; b. Remuneration and Nomination Committee
> Shareholder Aspect; 5. Updates to committees under the BoD, including:
> Implementation of Anti-Fraud Strategy including a. HR Committee
Anti-Bribery; b. IT Committee
> Implementation of Sustainable Finance, including the c. Risk Management Committee
implementation of Social and Environmental d. Asset & Liability Committee
Responsibility, as well as e. Credit Committee
> Implementation of governance within the Bank’s f. Purchasing Committee
business groups. g. New Product & Activities Committee
Initiatives to be implemented on an ongoing basis are: h. Fraud Oversight Committee
i. Operational Risk Committee
1. Increase transparency in GCG implementation through j. Credit Policy Committee
websites and annual reports based on best industry k. Early Alert Committee
practices. l. AML CFT Committee
2. Development of information management designs and m. UCan Product Committee
systems to support business and internal control n. Governance Risk Compliance Committee
processes. o. Credit Remedial Committee
3. Financial literacy. 6. Ensure the Bank’s compliance with the provisions of
4. Dissemination and socialisation of GCG practices. the OJK, Bank Indonesia and other laws and regulations
5. Implementation of Sustainable Finance in operational by continuously strengthening the Compliance Risk
activities.
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Management culture by increasing the effectiveness of Negative factors in aspects of the Bank’s governance
implementing the compliance culture. structure are:
7. Ensure the Bank’s compliance with Data Protection. In principle, all critical positions including positions in
8. Monitoring the Bank’s commitment to regulators. the IT division have been filled.
Summary of Governance Self-Assessment However, there are several positions required as follows:
Composite Score Calculation a. Director of Corporate & Institutional Banking
Based on the self-assessment working paper on the In an effort to maintain and improve performance at
implementation of Bank QNB Indonesia’s governance for the Corporate & Institutional Banking Directorate,
2023, the rating reflects that the Bank’s Management has during the recruitment process, the Director of
implemented good governance. This is represented in the Treasury & Financial Institution, Nicolas Alix Groene
adequate fulfillment of governance principles and if there (Nick Groene), was also assigned as Director of
are weaknesses in the implementation of governance Corporate & Institutional Banking starting on
principles, these weaknesses will be immediately followed 1 December 2023.
up and resolved by Bank’s Management by taking into b. Chief Credit Officer (CCO)
account Bank’s prudential principles.
To fill the CCO vacancy, since 21 October 2023, Ms. Lia
1. Governance Structure Indriani was assigned as Act. CCO.
Positive factors in the aspects of Bank’s governance 2. Governance Process
structure are:
Positive factors in the Bank’s governance process
a. The Bank’s organisational structure is in accordance aspects are:
with applicable regulations, namely in terms of
composition, independence, appointment/dismissal a. The implementation of duties, functions and
and quality of human resources for the BoC, BoD, responsibilities of all lines and functions in the Bank
committees under the BoC, including the has been carried out well, including implementing
completeness of independent parties, Compliance transparency for the BoC and the BoD as well
Working Units, Internal Audit Unit, and the Risk as Bank’s employees, implementing a culture
Management Unit, namely: of compliance, implementing whistleblowing
> The number, composition, criteria and independence and anti-fraud, increasing risk awareness and adequate
of the BoD have met OJK regulations. internal control.
> The number, composition, criteria and independence b. The Bank has also implemented periodic transparency
of the Bank’s BoC members have complied with OJK of financial and non-financial conditions to
regulations. stakeholders in accordance with applicable
> The formation, structure and membership of the regulations, implemented transparency of Bank
Audit Committee, Risk Oversight Committee, and product information, and implemented consumer
Remuneration and Nomination Committee are in protection through adequate and easily accessible
accordance with applicable regulations. media for customers and the wider public.
> BoC, Committees under the coordination of the BoC, c. There are no transactions that contain conflicts
BoD, Senior Management and Executive Officers of interest and no decisions are made that could harm/
and employees have taken steps to avoid conflicts of reduce the Bank’s profits. If this was found, it will be
interest. properly administered and documented based on
b. The Bank has various policies, systems and procedures applicable regulations.
for resolving conflicts of interest as stated in the Articles Negative factors in the Bank’s governance process
of Association, Good Corporate Governance Charter, BoC aspects are:
and BoD Charters, Self Assessment Policy for the The resolution of Bank credit problems has not been
Performance of the BoC and BoD, Conflict of Interest and fully resolved and is reflected with continued high ratio
Insider Dealing Policy, Disclosure and Transparency of Low Quality Loans (KKR/LQL), Foreclosed Assets
Policy, Stakeholder’s Rights Policy, Policies and (AYDA), and concentration of core debtors, however, the
Procedures for the Nomination, Appointment, Bank continues to strive to:
Replacement and/or Dismissal of Members of the BoC,
BoD and Committees Reporting to the BoC, Audit a. Develop healthy credit and ensure that KKR/LQL does
Committee Charter, Charter of Rules and Work Guidelines not experience deterioration.
for the Risk Monitoring Committee, Remuneration and b. As of November 2023, of the 65 AYDAs, 55 AYDAs
Nomination Charter, QNB Values, Directors’ Decree on (85%) have been sold, the remaining unsold AYDAs
Gift and Entertainment Procedure, policies related to the are 10 AYDAs (15%) with a value of Rp250,415,607,899
implementation of risk management and internal control or 2.04% of total assets as of November 2023. The
as well as having policies and procedures to regulate the Bank continues to strive to reduce this percentage by
implementation of anti-fraud strategies, Whistleblowing making maximum sales efforts, bearing in mind that
Policy, Fraud Investigation Policy, Sanctions Policy, and some of the remaining unsold AYDAs is under the
other internal policies. supervision of curators and has low marketability.
c. For the concentration of core debtors which is still
high, Bank continues to strive to grow loans that are
healthier and more spread-out.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 83
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GCG Assessment (Continued)
3. Governance Outcome
Positive factors in the Bank’s governance outcome aspects are:
a. Regarding repeated findings, the Bank followed up by carrying out comprehensive refinements, including improving processes,
products and increasing the risk awareness of Bank employees through dissemination and training. The follow-up process is
carried out thoroughly and continuously.
b. Bank has strived to achieve the best performance, It recorded profit in 2023 and is believed to be sustainable and will continously
improve.
Negative factors in the Bank’s governance outcome aspects are:
a. There is a decrease in total assets and total credit as of September 2023, however, the remaining outstanding is of better quality,
with this the Bank can continue to strive in growing back again a sustainable total credit.
b. There are still fines imposed by regulators from both OJK and Bank Indonesia, but they are not significant and the root cause
can be immediately corrected by the Bank.
GCG Structure
General Meeting of Shareholders Holding of 2023 GMS
The General Meeting of Shareholders (GMS) is a governance In 2023 the Bank conducted 2 GMS, namely the EGMS on
body of the Bank that retains the highest authority not 16 February 2023 and the AGMS on 30 May 2023.
conferred on the Board of Commissioners (BoC) or the Board of The processes involved in the EGMS are as follows:
Directors (BoD), within the limits stipulated under the Limited
Liability Company Law and/or the Articles of Association. Notification to OJK : 3 January 2023
GMS Announcement : 10 January 2023
The GMS comprises the Annual GMS (AGMS) and GMS Invitation : 25 January 2023
other GMS. The AGMS shall be held at the latest within GMS Implementation Date : 16 February 2023
6 months since the end of the financial year, or under other GMS Resolution Announcement : 20 February 2023
conditions or timelines as stipulated by the OJK. The other GMS Minutes Submission : 24 February 2023
GMS, namely the Extraordinary GMS (EGMS), may be held
at any time as deemed necessary.
The 2023 EGMS was attended physically by 1 member of the BoC and 5 members of the BoD as well as shareholders and their proxies
representing 18,918,266,831 shares (92.57% of total shares with valid voting rights that had been issued by the Bank).
The table below provides the summary of the meeting agendas as well as their implementation status.
Agenda Implementation
Agenda EGMS Resolution
# Status
First Additional issued I. Approved the increase of issued and paid-up capital by granting Implemented in
and paid-up capital Preemptive Rights VII (“PMHMETD VII”) a maximum of 2023
by granting 14,721,515,640 (fourteen billion seven hundred twenty one million five
Pre-emptive Rights hundred fifteen thousand six hundred and forty) new shares, with a
(PMHMETD VII) nominal value of Rp250.00 (two hundred and fifty rupiah)
and changes to per share. The certainty of the number of shares and implementation
article 4 paragraphs price will be disclosed in the PMHMETD VII Prospectus, which will
2 and 3 of the be made available to the entitled shareholders in accordance with
Company's Articles applicable laws and regulations.
of Association. II. Authorising the BoD to take all necessary actions in connection with
the PMHMETD VII of the Company, including but not limited
to fulfilling the requirements specified in the applicable laws and
regulations including POJK 32/2015 Juncto POJK 14/2019, which
includes among others:
1. Determining the certainty of the number of shares issued in the
context of PMHMETD VII;
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Agenda Implementation
Agenda EGMS Resolution
# Status
2. Determining the ratios of Shareholders entitled to Preemptive Rights;
3. Determining the exercise price in the framework of PMHMETD VII;
4. Determining the certainty of the date of the Register of
Shareholders (DPS) entitled to Preemptive Rights;
5. Determining the certainty of the use of funds;
6. Determining the certainty of PMHMETD VII schedule;
7. Signing the documents required for PMHMETD VII including notary
deeds and their amendments and/or additions.
III. Approved changes to Article 4 paragraph 2 and paragraph 3 of the
Company’s Articles of Association in connection with the
implementation of PMHMETD VII, namely:
a. Additional issued and paid-up capital after the implementation of
PMHMETD VII is a maximum of 14,721,515,640 (fourteen billion
seven hundred twenty one million five hundred fifteen thousand six
hundred forty) new shares, with a nominal value of Rp250.00 (two
hundred and fifty rupiah) per share to a maximum of
Rp8,789,550,406,000.00 (eight trillion seven hundred eighty nine
billion five hundred fifty million four hundred six thousand Rupiah).
b. Authorised the BoC of the Company to state the realization of the
number of shares issued in the PMHMETD VII and determine the
certainty of the amount of capital in connection with the
additional issued and paid-up capital of the Company in a separate
Notary deed including to administer notifications to the Ministry
of Law and Human Rights of the Republic of Indonesia as decided
at the Meeting.
IV. Giving power of attorney to the BoD of the Company to take all
necessary actions to:
a. Registering the Company’s shares in collective custody in accordance
with the regulations of the Indonesian Central Securities Depository.
b. Listing the Company’s shares which are shares that have been issued
and fully paid up on the Stock Exchange with due observance of the
applicable laws and regulations in the Capital Market sector.
The processes involved in the AGMS are as follows: The 2023 AGMS was attended physically by 3 members of
Notification to OJK : 11 April 2023 the BoC and 4 members of the BoD as well as shareholders
AGMS Announcement : 18 April 2023 and their proxies representing 18,918,529,831 shares
AGMS Invitation : 8 May 2023 (92.57% of total shares with valid voting rights that
AGMS Implementation Date : 30 May 2023 had been issued by the Bank).
AGMS Resolution Announcement : 5 June 2023 The table below provides the summary of the meeting
AGMS Minutes Submission :12 June 2023 agendas as well as their implementation status.
Agenda Implementation
Agenda AGMS Resolution
# Status
First To approve the 1. Accepted and approved the Company’s Annual Report for the fiscal year Implemented in
Annual Report of ending 31 December 2022, including the Report of the BoD and the Report 2023
the Company, on the Supervision of the BoC;
including the BoD’s
Report, the BoC’s
Supervisory Report,
and to ratify the
Financial
PT Bank QNB Indonesia Tbk Annual Report 2023 — 85
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GCG Structure (Continued)
Agenda Implementation
Agenda AGMS Resolution
# Status
2. Received and approved the Company’s Financial Statements for the
fiscal year ending 31 December 2022 which have been audited by Amir
Abadi Jusuf, Aryanto, Mawar & Partners Public Accountants according
to their Report Number: 00017/2.1030/AU.1/07/ 0501-1/1/II/2023
dated 10 February 2023, with “fairly, in all material respects,
the financial position of PT Bank QNB Indonesia Tbk as of
31 December 2022, and its financial performance and cash flows for
the year ended, in accordance with Indonesian Financial Accounting
Standards”, thereby freeing the members of the Company’s Directors
and BoC from the responsibility and all liabilities (acquit et de charge)
for the management and supervision actions that have been carried out
during the 2022 financial year, as long as their actions are stated in
the Financial Statements for the 2022 fiscal year and are not criminal,
provided that the exemption does not apply to members of the BoD who
have been proven or have acted outside their authority (ultra vires) and
have violated the principle of sound banking prudence.
Second To appoint a 1. Approved the delegation of authority to the BoC of the Company to Implemented in
Public Accountant appoint and determine the honorarium of the Independent Public 2023
and/or Public Accountant in carrying out an audit of the Company’s Financial
Accounting Firm to Statements for the fiscal year ending 31 December 2023 with criteria
audit the Company’s as follows:
Financial > The Public Accountant must be authorised and listed by Otoritas
Statements for Jasa Keuangan (OJK);
the Financial Year > The Public Accountant has the competence to meet the deadline
of 2023 and assigned by the Company;
determine the > The appointment must align with the recommendation from the
honorarium for the Company’s Audit Committee;
Public Accountant > The honorarium and other appointment criteria for Public Accountant
and other terms must be fair; and
ofappointment. > The appointment is not against the prevailing laws and regulation.
2. Authorised the BoC to determine the honorarium and other
requirements for the Public Accountant, and determine a replacement
Public Accountant from another Public Accountant Office. In case the
appointed Public Accountant is unable to complete an audit of the
Company’s Financial Statements for financial year ending
31 December 2023 due to any reasons.
Third To determine of Approved the delegation of authority to Qatar National Bank (Q.P.S.C.) Implemented in
honorariums/ as the Controlling Shareholder of the Company to determine the amount 2023
salaries and other of salary, fees and other allowances of the members of the BoD and the
allowances for BoC of the Company for the 2023 financial year.
the members of the
BoC and BoD of the
Company for the
fiscal year of 2023.
86 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Agenda Implementation
Agenda AGMS Resolution
# Status
Fourth To approve any 1. Approved the resignation of Mr. Geoffry Nugraha from his position as Implemented in
change(s) to the BoD Director. The resignation is effective on 30 May 2023. 2023
of the Company. 2. After the effective resignation of Mr. Geoffry Nugraha as Director on
30 May 2023, the composition of the BoD and BoC of the Company
since the closing of the Meeting is as follows:
Board of Directors
> President Director : Mr. Haryanto Suganda
> Director : Mr. Windiartono Tabingin
> Director : Mr. Nicolas Alix Groene (Nick Groene)
> Director : Mr. Soemenggrie Jongkamto
Board of Commissioners
> President Commissioner : Ms. Fatma Abdulla SS Al-Suwaidi
> Commissioner : Mr. Khalid Ahmed Al-Sada
> Independent Commissioner : Mr. Djoko Sarwono
> Independent Commissioner : Mr. Muhammad Anas Malla
The terms of office of the BoD and BoC of the Company above are for
the terms of office which will expire at the close of the Annual
General Meeting of Shareholders of the Company which will be held
in 2024, without prejudice to the right of the General Meeting of
Shareholders to dismiss them at any time.
3. Approved to grant power and authority to the Directors of the
Company, with the right of substitution, to state the Meeting resolution
in the fourth agenda in a deed drawn before a Notary, and subsequently
deliver notification to the authorities, and take all and every action
needed in connection with such decision in accordance with applicable
laws and regulations.
Implementation of 2022 GMS Resolutions Bank is No. 1/04/001.03/V/2023, ratified on 31 May 2023.
No resolutions from the GMS held in 2022 were implemented This charter stipulates the structure and membership;
in 2023, as all the resolutions from the 2022 AGMS had criteria for membership; term of office; duties and
been fully implemented in 2022. responsibilities; authorities; work ethics; work values;
meetings; reporting and responsibility; as well as
Board of Commissioners transparency of the BoC.
The Board of Commissioners (BoC) is a governance body of Appointment and/or Replacement or Dismissal
the Bank that is tasked to provide general and specific forms Every recommendation for the appointment and/or
of supervision in accordance with the Articles of Association replacement or dismissal of any member of the BoC submitted
and provide advice to the Board of Directors (BoD). to the GMS must take into account the recommendation of
Members of the BoC are individuals that satisfy the Remuneration & Nomination Committee. Appointment
the requirements for OJK approval, i.e., having integrity, and/or replacement of any member of the BoC puts forth the
competence, and upstanding reputation throughout their composition of the BoC in terms of professionalism,
term of office. independence, alignment of competences, and diversity, all of
which are specifically required for discharging the duties and
Board of Commissioners’ Charter
responsibilities of the BoC.
The BoC has a working guideline (Charter) that binds each
Procedures for BoC members’ appointment and/or
member of the BoC. The most recent BoC Charter of the
replacement or dismissal are detailed in the BoC Charter.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 87
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GCG Structure (Continued)
Composition & Membership
The Bank, with 4 members in its BoC, has fulfilled the provisions for BoC composition, i.e., consisting of minimum 3 members and
maximum the same number of BoD members. Two commissioners are domiciled in Indonesia. Two commissioners are
Independent Commissioners.
BoC Composition as at 31 December 2023
BI or OJK
Name Position Most Recent Legal Basis of Appointment Term of Office
Approval
AGMS on 19 August 2021 June 2021–
Fatma Abdulla President August 2021
(Initial appointment: EGMS on 4 June 2021
Al-Suwaidi Commissioner
17 December 2020) 2021–2024
AGMS on 19 August 2021 2019–2021
Khalid Ahmed
Commissioner (Initial appointment: AGMS on 11 October 2019
Al-Sada 2021–2024
26 June 2019)
AGMS on 19 August 2021 2015–2018
Independent
Djoko Sarwono (Initial appointment: EGMS on 11 November 2015 2018–2021
Commissioner
9 October 2015) 2021–2024
2011–2012
AGMS on 19 August 2021 2012–2015
Muhammad Independent
(Initial appointment: EGMS on 24 November 2011 2015–2018
Anas Malla Commissioner
16 September 2011) 2018–2021
2021–2024
Training were reappointed with the consideration that they had
The Bank always strives to enhance its BoC members with signed a Statement Letter stipulating that the supervisory
the necessary tools to carry out their relevant functions, function has been and will be carried out independently,
and this is pursued among others through regular and and the resolution of the BoC meeting stipulating that the
ongoing training. Some BoC members participated in persons concerned act independently and the their
various training and development programmes in 2023. statement of independence have been accepted at the GMS.
These are listed in their respective profiles in the Board of Ownership of Shares by Members of the BoC
Commissioners Profiles section in this Annual Report, on BoC members disclose their share ownership amounting to
pages 46–49. 5% or more in the Bank and other banks or companies
Independence domiciled domestically or abroad. The report is updated
Independent Commissioners are members of the BoC who annually, and immediately following a change in the share
do not have financial, management, share ownership and/ ownership, to the authorities. As at 31 December 2023,
or family relationships with members of the BoD, no BoC members held more than 5% of the paid-up capital
other members of the BoC, and/or controlling shareholders of the Bank or that of other banks, non-bank financial
including the ultimate controlling shareholder, institutions, or other companies in Indonesia or abroad.
or any relationships with the Bank that could affect their Concurrent Positions
capabilities to act independently. Members of the BoC are prohibited from holding concurrent
Independent Commissioners must have adequate knowledge positions in accordance with statutory provisions. There
in the banking sector that is relevant to their position and are several positions that are not considered concurrent
experience in the banking and/or financial sector. positions as per OJK regulations, as long as they do not
The number of Independent Commissioners in the Bank is result in the person concerned neglecting their duties and
2, in accordance with the mandatory provisions of at least responsibilities as a member of the BoC. The positions held
50% of the total members of the BoC. Both of them have by each member of the BoC at the end of 2023 are listed in
served as Independent Commissioners for more than their respective profiles in the Board of Commissioners
2 consecutive terms. The two Independent Commissioners Profiles section of this Annual Report, on pages 46–49.
88 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Financial or Familial Relations of BoC Members
The table below shows the familial and financial relationships between each BoC member and other BoC members, BoD members,
and the Controlling Shareholder including the Ultimate Controlling Shareholder:
Family Relationship with Financial Relationship with
Controlling Controlling
Name BoC BoD BoC BoD
Shareholder Shareholder
Yes No Yes No Yes No Yes No Yes No Yes No
Fatma Abdulla
V V V V V V
Al-Suwaidi
Khalid Ahmed
V V V V V V
Al-Sada
Djoko Sarwono V V V V V V
Muhammad
V V V V V V
Anas Malla
Duties & Responsibilities and enacts the proper comprehension programmes
The BoC is tasked with supervising in the interests of required to disseminate the compliance and risk
the Bank over the policies and course of management management culture, including for IT risk and
by the BoD, providing advice to the BoD and holding cybersecurity risk;
responsibility for such supervision, in accordance with the 7. External Audit and Financial Services: Nominating
Bank’s aims and objectives as stipulated in the provisions independent external auditors to the GMS and
of laws and regulations, the Articles of Association, and supervising their performance based on the input
GMS resolutions. The complete duties of the BoC are stated from the Audit Committee;
in the Bank’s Articles of Association and the 8. Stakeholder Management: Supervising BoD’s exercise
BoC Charter. of responsibilities towards shareholders and other
stakeholders and related parties within the Bank and
The main duties of the BoC relating to the main aspects are, the community at large;
among others: 9. Executive Responsibilities: Reviewing the Bank’s
1. General Duties: Conducting duties and responsibilities long-term strategy, annual business plan and budget,
in good faith, as well as in an accountable and prudent performance in all aspects of business, and corporate
manner; social responsibility, including but not limited to
2. Corporate Governance: Ensuring the implementation of reviewing and approving the AML CFT policy, risk
GCG in all aspects of the Bank’s business activities management policy (including IT risk and cybersecurity
across all organisational levels and hierarchy; risk, credit policy, and credit restructuring policy); and
3. Implementation of Internal Audit Function: Ensuring that 10. Formation of Committees: Establishing committees under
the BoD develops and maintains an adequate, effective the BoC to assist the BoC effectively, communicating
and efficient internal control system; intensely with the committees, and supervising and
4. Strategic Decisions and Planning: Setting, developing, evaluating their work performance on a regular basis.
and approving the strategies, plans, objectives, and Remuneration Structure, Policy, and Procedures
main policies of the Bank, including but not limited to
approving the Bank's risk management strategy In general, the Bank determines remuneration package by
including for IT risk and cybersecurity risk; referring to the Bank’s internal policies, prevailing laws
5. Oversight, Control, and Supervision: Overseeing and regulations, industry comparison, and with taking
the BoD and Senior Management through the BoD into account its performance in the current year. The
Committees as part of the Bank’s checks and balances, amount of remuneration for BoC members is set based on
and reviewing all decisions of the BoC Committees and their performance. According to the Bank’s Articles of
BoD Committees, including but not limited to ensuring Association, salary or honorarium and other allowances
the implementation of internal control framework system for the BoC members shall be established by the GMS.
across the Bank, including internal audit, compliance, BoC remuneration procedure consists of several phases,
risk management (including IT risk and cybersecurity which include formulation, analysis, proposal, and
risk), and financial control; establishment. The Remuneration and Nomination
6. Performance Evaluation: Setting and upholding Committee is the supporting organ that formulates the
a self-assessment mechanism for evaluating the remuneration policy and proposal. The Committee gathers
performance, competence, and efficacy of BoC and BoD information about remuneration standard for the position
members in accordance with the provisions, including and similar industry in the market, as well as taking the
but not limited to ensuring that the Bank maintains Bank’s performance under consideration.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 89
Page 92
GCG Structure (Continued)
Until the end of the reporting period, the Bank did not have any policy related to the provision of long term compensation in the
form of share option or other forms to anyone, including the BoC members.
Amount Received in 1 Year in 2023
Type of Remuneration and Facility
Recipients Amount (million Rp)
Remuneration (salary, bonuses, routine benefits, and other intangible facilities) 2 2,524
Other tangible facilities (housing, transportation allowances, health insurance, and others)
2 54
that can be owned and cannot be owned
Total 2,578
Remuneration Received per Person per Year Recipients
Above Rp5 billion -
Above Rp2 billion up to Rp5 billion -
Above Rp1 billion up to Rp2 billion 2
Above Rp500 million up to Rp1 billion -
Rp500 million or below -
Highest to Lowest Salaries Ratio
Ratio of Employees’ Highest Salary to Lowest Salary 1 : 38.19
Ratio of Directors’ Highest Salary to Lowest Salary 1 : 2.13
Ratio of Commissioners’ Highest Salary to Lowest Salary 1:1
Ratio of Director’s Highest Salary to Employee’s Lowest Salary 1 : 2.31
Ratio of Director’s Highest Salary to Commissioner’s Highest Salary 1 : 5.72
Ratio of Director’s Highest Salary to Commissioner’s Lowest Salary 1 : 2.67
Meetings
The BoC is obliged to hold regular BoC meetings at least once every 2 months or whenever deemed necessary by members of the
BoC, or upon written request from members of the BoD, or from at least 1/10 of the total shares with valid voting rights. Joint
meetings between the BoC and the BoD is held periodically at least once every 4 months. All members of the BoC must physically
attend meetings at least twice a year. Non-Independent Commissioners who cannot physically attend meetings, can attend
face-to-face BoC meetings by utilising information technology, including video conference media or other electronic
face-to-face media.
In 2023, the BoC held a total of 6 meetings, and attended 5 joint meetings with the BoC and BoD.
The attendance of each member of the Board of Commissioners at the 2023 Board of Commissioners meeting is as follows:
Name Position Physical Attendance Video Conference Percentage of Attendance
Fatma Abdulla Al-Suwaidi President Commissioner 3 3 100%
Khalid Ahmed Al-Sada Commissioner 2 4 100%
Djoko Sarwono Independent Commissioner 6 - 100%
Muhammad Anas Malla Independent Commissioner 6 - 100%
The attendance of each BoC member in the BoC–BoD joint meetings in 2023 are as follows:
Name Position Physical Attendance Video Conference Percentage of Attendance
Fatma Abdulla Al-Suwaidi President Commissioner 2 3 100%
Khalid Ahmed Al-Sada Commissioner 2 3 100%
Djoko Sarwono Independent Commissioner 5 - 100%
Muhammad Anas Malla Independent Commissioner 5 - 100%
90 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Performance Assessment related divisions/work units, as well as through thorough
The BoC’s performance is assessed regularly every year. evaluations by each committee at the meetings, presented
to the BoC.
Criteria or indicators used in evaluating the BoC’s
performance of duties and responsibilities are: > The Audit Committee had conducted its functions,
duties, and responsibilities, among others to review the
> Assessment of the Supervisory Duties of the BoC as financial information to be published by the Bank to the
reflected in the Annual Report, conducted by the authorities and/or the public. The Audit Committee had
Shareholders at the GMS. furthermore reviewed the Bank’s compliance with the
> Self assessment through the Governance laws and regulations related to the Bank’s business
Implementation self assessment, encompassing the activities, including evaluating the performance of the
Governance Structure, Governance Process, and Internal Audit division and Compliance directorate,
Governance Outcome. evaluating the effectiveness of the audit performed by
> Self assessment of the execution of the BoC’s duties and the Public Accounting Firm, and supervising any case of
responsibilities, encompassing the Membership fraud, operational risk, and compliance.
Structure, Performance Assessment; Strategic Plan and
Performance, as well as Management Interaction and > The Remuneration and Nomination Committee had
Activities. conducted its functions, duties, and responsibilities
to supervise the implementation of nomination and
Assessment of the BoC’s performance follows the below remuneration policies across all levels and hierarchy of
procedures/mechanisms: the organisation, starting from the BoC, the BoD, and all
1. Assessment of the BoC’s Performance by the GMS. employees, in line with the prevailing regulations.
The BoC’s performance is evaluated by the Shareholders > The Risk Oversight Committee had conducted its duties
at the AGMS, concurrent with the submission of and responsibilities for supervising and evaluating the
the report of the BoC’s supervision, as stipulated implementation of risk management in the Bank.
in the Bank’s Annual Report. The AGMS subsequently
determines whether to accept and approve the Annual The BoC assessed that in light of the completion of all the
Report for the previous financial year including duties and responsibilities of the committees of the BoC as
the report of the BoC’s supervision and to provide full previously stipulated, the frequency of meetings and
acquittal and discharge (acquit et de charge) to the BoC attendance in these meetings by the members, along with
for the supervisory actions carried out during the these committees’ activity reports had shown that these
previous financial year. committees had performed their respective duties rather
effectively.
2. Self assessment of the duties and responsibilities of the
BoC through the preparation of the bank’s governance Board of Directors
implementation self assessment. The Board of Directors (BoD) is a governance body of the
This method of assessment of the BoC’s performance Bank that is authorised to conduct, and fully responsible for,
shall be submitted by the Bank to OJK every semester. the management of the Bank for the interest of the Bank,
OJK shall subsequently conduct evaluation or assessment aligned with the intents and purposes of the Bank as well as
of the report of the bank’s governance implementation representing the Bank inside and outside the court of law in
self assessment. accordance with the provisions of the Articles of Association.
3. Assessment of the BoC’s performance is also carried out Members of the BoD are individuals that satisfy the
through the preparation of self assessment of the requirements for OJK approval, i.e., having integrity,
execution of duties and responsibilities of each member of competence, and upstanding reputation throughout
the BoC. their term of office.
Based on the above, the BoC’s performance assessment for Board of Directors’ Charter
2023 concluded that throughout 2023 the BoC had
optimally conducted the supervision of the BoD, The BoD has a working guideline (Charter) that binds each
GCG implementation, risk management, and compliance in member of the BoD. The most recent BoD Charter of the
the Bank. Despite the Bank delivered a satisfactory Bank is No. 1/04/002 Rev 2 was established on 31 May 2023.
performance in 2023, strengthening of performance This charter stipulates the structure and membership;
is required along all business lines. membership criteria; term of office; duties and
responsibilities; authorities; work ethics; work culture;
The assessment result is used as a reference and will be accountability; meetings; as well as reporting and
followed up in the form of improvements and action plans responsibility as well as transparency of the BoD.
for the BoC. The assessment result is expected to be used
as an input for improving the BoC’s performance on an Appointment and/or Replacement or Dismissal
ongoing basis. Every recommendation for the appointment and/or
Committees’ Performance Assessment replacement or dismissal of any member of the BoD submitted
to the GMS must take into account the recommendation of
In carrying out its duties and responsibilities, the BoC is the Remuneration & Nomination Committee. Appointment
assisted by several committees of the BoC. These committees and/or replacement of any member of the BoD puts forth the
are the Audit Committee, the Remuneration and Nomination composition of the BoD in terms of professionalism,
Committee, and the Risk Oversight Committee. independence, alignment of competences, and diversity, all of
Implementation of the committee’s duties was mainly which are specifically required for discharging the duties and
through the committee meetings, including by inviting responsibilities of the BoD.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 91
Page 94
GCG Structure (Continued)
Procedures for BoD members’ appointment and/or replacement or dismissal are detailed in the BoD Charter.
Composition & Membership
The Bank’s BoD, with its 4 members, has fulfilled the provisions for BoD composition, i.e., consisting of at least 3 members.
All of the Directors are domiciled in Indonesia.
BoD Composition as at 31 December 2023
BI or OJK
Name Position Most Recent Legal Basis of Appointment Term of Office
Approval
Haryanto President April
EGMS on 23 December 2021 22 April 2022
Suganda Director 2022–2024
Corporate &
Geoffry Institutional AGMS on 19 August 2021 2019–2021
11 October 2019
Nugraha1 Banking (Initial appointment: AGMS on 28 June 2019) 2021–2024
Director
2012–2015
Windiartono Compliance AGMS on 19 August 2021 2015–2018
25 February 2013
Tabingin Director (Initial appointment: EGMS on 29 November 2012) 2018–2021
2021–2024
Treasury &
Nicolas Alix 2020-2021
Financial AGMS on 19 August 2021
Groene 31 March 2021
Institution (Initial appointment: EGMS on 17 December 2020) 2021–2024
(Nick Groene)
Director
Soemenggrie Finance
AGMS on 19 August 2021 18 November 2021 2021–2024
Jongkamto Director
1) Resigned effective from 30 May 2023
In 2023, there was a change to the composition of the Bank’s BoD, namely, the resignation of Geoffry Nugraha effective from
30 May 2023.
Training
The Bank always strives to enhance its BoD members with the necessary tools to carry out their relevant functions, and this is
pursued among others through regular and ongoing training. Training and competence development programmes participated by
the BoD members in 2023 are listed in their respective profiles in the Board of Directors Profiles section in this Annual Report,
on pages 42–45.
Newly appointed members of the BoD will be given guidance and overview of the Bank’s business activities in the form of Annual
Reports, Quarterly Financial Reports, the Bank Business Plan, BoD Charter, as well as adequate risk management training, as part
of the Bank’s induction programme for new BoD members. Such members of the BoD will also have discussion with other members
of the BoD, committees’ members, and attend meetings with the BoD and BoC.
Ownership of Shares by BoD Members
BoD members shall disclose their share ownership amounting to 5% or more in the Bank and other banks or companies domiciled
domestically or abroad. The report is updated annually, and immediately following a change in the share ownership,
to the authorities.
Members of the BoD, individually or collectively, are prohibited from owning shares in any other companies amounting to 25% or
more of the paid-up capital of these other companies. Exemption from share ownership is as determined by applicable
regulations.
92 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Financial or Familial Relations of BoD Members
The table below shows the familial and financial relationships between each BoD member and other BoD members, BoC members,
and the Controlling Shareholder including the Ultimate Controlling Shareholder:
Family Relationship with Financial Relationship with
Controlling Controlling
Name BoC BoD BoC BoD
Shareholder Shareholder
Yes No Yes No Yes No Yes No Yes No Yes No
Haryanto Suganda V V V V V V
Geoffry Nugraha1 V V V V V V
Windiartono
V V V V V V
Tabingin
Nicolas Alix Groene
V V V V V V
(Nick Groene)
Soemenggrie
V V V V V V
Jongkamto
1) Resigned effective from 30 May 2023
Duties & Responsibilities 4. Strategic Decisions and Planning:
The BoD is tasked with carrying out and being responsible a. Must submit to the BoC to determine and develop the
for the management of the Bank in accordance with the Bank’s main strategies, plans, objectives and policies,
Bank’s aims and objectives as stipulated in the provisions b. Must seek approval from the BoC for the Bank’s
of statutory regulations, Articles of Association, and GMS Annual Budget and Business Plan (RBB) to ensure that
resolutions. The complete duties of the BoD are stated in the this is in line with long-term strategy and changes in
Bank’s Articles of Association and the BoD Charter. the economy, markets and regulatory environment,
The main duties of the BoD are, among others: c. Must seek approval from the BoC for the Bank’s capital
expenditure budget and all changes during the fiscal
1. General Duties: Must carry out duties and year.
responsibilities in good faith, with full responsibility d. Must seek approval from the BoC to approve the Risk
and prudence and with due regard to applicable laws and Management strategy including IT risk and
regulations and the Bank’s Articles of Association. cybersecurity risk, as well as the overall Risk Appetite
2. Corporate Governance: and portfolio strategy approved by the Risk Oversight
Committee and review any changes in the risk
a. Carry out Bank management for the benefit and in
management strategy or risk appetite that arise.
accordance with the Bank’s aims and objectives and act
as the leader in such management. In addition to the above, each BoD member has a specific set
b. Maintain and manage the Bank’s assets. of duties and responsibilities in accordance with their
c. Take full responsibility for carrying out their duties for designated position, as summarised below:
the benefit of the Bank in achieving its goals and PRESIDENT DIRECTOR
objectives,
d. Must hold Annual GMS and other GMS as regulated in The President Director position coordinates the Bank’s
statutory regulations and the Bank’s Articles of management and together with the BoD establish strategic
Association. plans; leads business network development for the Bank’s
e. Must implement the principles of good corporate benefit; coordinates, directs, and supervises each
governance in every business activity of the Bank at all directorate to keep them on track with long-term strategies;
levels or levels of the organisation, at least this must be directs business performance and maximises revenue;
realised in the implementation of the duties and promotes the Bank’s image and participates in building
responsibilities of the BoD, the completeness and good relations with customers, monetary authorities,
implementation of the duties of committees and work and other stakeholders; supervises the BoD and divisions
units that carry out the Bank’s internal control under their responsibility directly, in accordance with the
function, implementation of compliance function, Bank’s organisation structure; and leads and directs the
internal audits and external audits, as well as human resources empowerment policy to be aligned with
implementation of risk management including IT risk, the Bank’s strategies and to achieve its goals.
cybersecurity risk, and the internal control system.
3. Implementation of the Internal Audit Function: Develop
an internal control framework to identify, measure,
monitor and control all risks faced by the Bank.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 93
Page 96
GCG Structure (Continued)
COMPLIANCE DIRECTOR leads the Bank’s funding roadmap; effectively and
The Compliance Director leads and directs policy and efficiently controlling the Bank’s funding and ensuring
strategy development and implementation in Regulatory sound liquidity of the Bank’s and optimises cost
Compliance, Financial Crime Compliance (FCC), and effectiveness; supervises the dealing room and foreign
Corporate Secretary areas; formulates strategies to exchange/money position of the dealers within the preset
encourage compliance culture, establish compliance risk parameters; achieves the investment and treasury
systems and procedures for developing internal policies sales targets and maximises profit through fund
and guidelines and upholding them in accordance with the management and trading of various financial instruments;
laws and regulations; coordinates, directs, and implements maintains communication with the regulators, supervisors
the principles of good governance and corporate actions; of correspondent banking regulations to help achieve the
ensures compliant reporting and fulfilment of action plans Bank’s business targets.
and commitments to regulators; as well as boosts FINANCE DIRECTOR
competitiveness and profitability through effective The Finance Director monitors the optimal strategy for
planning and control over resources and risk management capitalisation and distribution of dividends to shareholders
under the Compliance Directorate. and maintains capital adequacy ratios; supports an effective
CORPORATE & INSTITUTIONAL BANKING DIRECTOR decision making across all business units and delivers ideas
The Treasury & Financial Institution is concurrently serving related to financial investments, liquidity, strategic planning,
as the Acting Corporate & Institutional Banking Director, balance sheet structure, and profit projections; prepares the
who leads and directs policy and strategy development and Bank’s annual budget and maintains the business, budgeting,
implementation in Corporate & Institutional Banking area; and review procedures that are consistent throughout the
leads, directs, and coordinates the development of products Bank while monitoring the Bank’s budget control system and
and services to ensure growth, profitability, and competitive developing long-term financial strategy; controls the spread
products in the Corporate & Institutional Banking segment; and margin of the average interest rate and prepares
ensures fulfilment of customer-oriented approach and marginal cost/benefit analyses as well as designs and
strategic relationship approach; as well as boosts maintains through coordination the risk-adjusted return
competitiveness and profitability through effective planning on capital; and monitors the implementation of sustainable
and control over resources and risk management under the financing plan into the Bank’s governance and standard
Corporate & Institutional Banking Directorate. operating procedures.
OPERATIONS & TECHNOLOGY DIRECTOR Remuneration Structure, Policy, and Procedures
In consideration of the organisational structure of the In general, the Bank determines remuneration package by
Bank, the President Director directs the Operations & referring to the Bank’s internal policies, prevailing laws
Technology Directorate, leading and directing policy and and regulations, industry comparison, and with taking
strategy development and implementation in operations, into account the Bank’s performance in the current year.
information technology, human resources management, The amount of remuneration for BoD members is set based
general services and corporate communications; manages on their performance. According to the Bank’s Articles of
systems and units related to processing to ensure efficient Association, salary or honorarium and other allowances
deployment of technology and technologically-oriented for the BoD members shall be established by the GMS.
operational support; enhances operating standards and BoD remuneration procedure consists of several phases,
processes by sponsoring the transformational adoption of which include formulation, analysis, proposal, and
core standard systems to ensure that the best results are establishment. The Remuneration and Nomination
achieved; ensures accuracy of information across all Committee is the supporting organ that formulates the
internal and external communications processes as well as remuneration policy and proposal. The Committee gathers
the public relation functions of the Bank; and provides information about remuneration standard for the position
guidance in the management of human resources. and the similar industry in the market, inflation rate,
TREASURY & FINANCIAL INSTITUTION DIRECTOR as well as the Bank’s performance and assessment results,
to be used as consideration.
The Treasury & Financial Institution Director leads and
directs policy and strategy development and Until the end of the reporting period, the Bank did not have
implementation in treasury & financial institution; any policy related to the provision of long term
carefully monitors the Bank’s liquidity ratios; initiates and compensation in the form of share option or other forms to
anyone, including the BoD members.
Amount Received in 1 Year in 2023
Type of Remuneration and Facility
Recipients Amount (million Rp)
Remuneration (salary, bonuses, routine benefits, and other intangible facilities) 5* 25,644
Other tangible facilities (housing, transportation allowances, health insurance, and
5* 231
others) that can be owned and cannot be owned
Total 25,875
*) One Director resigned in 2023
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Remuneration Received per Person per Year Recipients
Above Rp5 billion 2*
Above Rp2 billion up to Rp5 billion 3
Above Rp1 billion up to Rp2 billion -
Above Rp500 million up to Rp1 billion -
Rp500 million or below -
*) One Director resigned in 2023
Meetings
In general, the BoD must conduct a meeting at least once a month or at any time deemed necessary and upon written request
by any BoD member, any BoC member, or at least 1/10 of the total shares with valid voting right. A joint meeting with the BoC
must be held at least once every 4 months. Each BoD member shall attend the meetings unless a valid reason is given and a proxy
is nominated in accordance with the provisions. Meetings may also be conducted via teleconference, video conference, or other
electronic means.
In 2023, the BoD conducted a total of 31 meetings, and attended 5 BoC–BoD joint meetings.
The attendance of each BoD member in the BoD meetings in 2023 are as follows:
Name Position Attendance Percentage of Attendance
Haryanto Suganda President Director 31 97%
Geoffry Nugraha1 Director 7 64%
Windiartono Tabingin Director 29 91%
Nicolas Alix Groene (Nick Groene) Director 30 94%
Soemenggrie Jongkamto Director 28 88%
1) Resigned effective from 30 May 2023
The attendance of each BoD member in the BoC–BoD joint meetings in 2023 are as follows:
Name Position Attendance Percentage of Attendance
Haryanto Suganda President Director 5 100%
Geoffry Nugraha 1
Director 2 100%
Windiartono Tabingin Director 5 100%
Nicolas Alix Groene (Nick Groene) Director 5 100%
Soemenggrie Jongkamto Director 5 100%
1) Resigned effective from 30 May 2023
Performance Assessment
The BoD’s performance is assessed regularly every year.
Criteria or indicators used in evaluating the BoD’s performance of duties and responsibilities are:
> Assessment of the Duties of the BoD as reflected in the Annual Report, conducted by the Shareholders at the GMS.
> Self assessment through the Corporate Governance Implementation self assessment, encompassing the Governance Structure,
Governance Process, and Governance Outcome.
> Self assessment of the execution of the BoD’s duties and responsibilities, encompassing the Membership Structure, Performance
Assessment; Strategic Plan and Performance, as well as Management Interaction and Activities.
Assessment of the BoD’s performance follows the below procedures/mechanisms:
1. Assessment of the BoD’s Performance by the AGMS.
The BoD’s performance is evaluated by the Shareholders at the AGMS, concurrent with the submission of the report of
the BoD’s duties, as stipulated in the Bank’s Annual Report. The AGMS subsequently determines whether to accept and
approve the Annual Report for the previous financial year including the report of the BoD’s duties and to provide full acquittal
and discharge (acquit et de charge) to the BoD for the managerial actions carried out during the previous financial year.
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GCG Structure (Continued)
2. Self assessment of the duties and responsibilities of the Committees’ Performance Assessment
BoC through the preparation of the bank’s governance The BoD has established several committees to support the
implementation self assessment. implementation of the BoD’s duties, in line with the prevailing
This method of assessment of the BoD’s performance shall business needs and to comply with the laws and regulations.
be submitted by the Bank to OJK every semester. OJK shall The committees under the BoD are:
subsequently conduct evaluation or assessment of > Asset & Liability Committee (ALCO)
the report of the bank’s governance implementation self > Credit Committee
assessment. > Credit Remedial Committee
3. Assessment of the BoD’s performance is also carried out > Early Alert Committee
through the preparation of self assessment of the collegial > Risk Management Committee
execution of duties and responsibilities of the BoD. > Purchasing Committee
In light of the matters above, the performance assessment > New Products & Activities Committee
of the BoD during 2023 showed that the Board of Directors > Information Technology Committee
had implemented the efforts and strategies to improve the > Human Resources Committee
Bank’s performance. The optimal efforts of the BoD was > Fraud Oversight Committee
reflected in the growing scale of the Bank’s business, with > Credit Policy Committee
profitability achieved. The Bank’s performance in 2023 > Operational Risk Committee
can become the foundation for the Bank’s sustainable > Anti-Money Laundering and Combating the Financing of
growth in the future. Terrorism Committee
> UCan Product Committee
The assessment result is used as a reference and will be > Governance, Risk, Compliance Committee
followed up in the form of improvements and action plans
for the BoD. The assessment result is expected to be used The BoD has concluded that throughout 2023 the
as an input for improving the BoD’s performance on an performance of the committees under the BoD has been
ongoing basis. overall rather effective. This conclusion was grounded upon
the realisation of the fulfillment of duties and responsibilities
of these committees in line with the provisions in the BoD
Decree, the competence as well as the meeting attendance of
the members of the respective committee.
Committees of the Board of Commissioners
Audit Committee
Legal Basis of Appointment, Structure, and Composition
The Bank maintains a work guideline for the Audit Committee, based on the Audit Committee Charter No. 1/04/004.01/V/2019
dated 27 May 2019.
The Audit Committee Charter is regularly reviewed and updated with the regulations. The Charter serves as work guideline
and procedure for Audit Committee members. It details matters related to the composition and structure, membership criteria,
term of office, duties and responsibilities, authorities, work ethics, working hours, working mechanism, meetings, and reporting
of the Audit Committee.
Audit Committee is responsible directly to the BoC, and consists of 3 members, 1 of whom serves as Committee Chairperson
(Independent Commissioner) and 2 members are Independent Parties. Members of the Audit Committee who are Independent
Parties must conduct their duties, responsibilities, and authority with integrity, independence, and competence, and maintain
their reputation.
Audit Committee’s current composition is based on the BoD Decree No. 030/SK-Dir/VI/2023 dated 5 June 2023, as follows:
Name Position in Bank Position in Committee Term of Office
Muhammad Anas Malla Independent Commissioner Chairperson 2022–2024
Heru Subroto Independent Member Member 2023-2024
Achmad Effendy Abdurachman Independent Member Member 2022–2024
Profiles of Audit Committee Members
MUHAMMAD ANAS MALLA – CHAIRPERSON
His profile is presented in the Board of Commisioners Profiles section in this Annual Report, on page 49.
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HERU SUBROTO – MEMBER
Indonesian citizen, 68 years old. He has more than 27 years of experience working at PT Bank Negara Indonesia (Persero) Tbk,
occupying various positions such as IT Audit Group Head, Deputy General Manager Operational Division. Served as
IT Consultant at Koperasi Swadharma (2011–2013), Project Manager and Internal Control at PT SDD Group (2013–2015), Senior
Consultant at PT Mitra Bisnis Ciptakarya, Internal Audit & IT Manager at Persatuan Pensiunan BNI, Audit Committee Member
at Bank Oke Indonesia (2022–present). He earned his Bachelor’s degree from Gadjah Mada University (1982), and Master’s degree
in EDP/IT Audit from California State Polytechnic University, California, USA (1991).
ACHMAD EFFENDY ABDURACHMAN – MEMBER
Indonesian Citizen, 75 years old. Has more than 23 years of work experience at Bank Indonesia (1980–2004), with his last
position as Head of Research and Development Team, Credit Bureau (1999–2005). Joined APRACA Consultancy Services as
Managing Director (2003–2009), PT Bank KEB Hana Indonesia as Independent Commissioner (2007–2015), Indonesian Banking
Development Institution (LPPI) as Head of Division for Micro Finance Development & Study (2010–2014) and as Consultant
Director (2014–2018), and Pefindo Credit Bureau as an Audit Committee member (2015–2022). Obtained his Bachelor of Fisheries
degree from University of Brawijaya, Malang (1977) and Master’s degree in Management from Asian Institute of Management
Manila, Phillipines (1989).
Duties and Responsibilities
Audit Committee’s duties and responsibilities are laid out in detail in the Audit Committee Charter. In general, Audit Committee
is responsible for supporting the BoC in monitoring and evaluating the planning and implementation of audit as well as
monitoring the follow-up to audit findings in order to assess the adequacy of internal control, including the adequacy of
financial reporting process, and ensure the efficiency of the compliance function in detecting the deviations and breaches within
the Bank.
Independence
All members of the Audit Committee meet all independence criteria and are able to perform their duties independently, uphold
the Bank’s interests and are not influenced by any parties. This is evidenced by the membership composition that consists of
1 Chairperson who is an Independent Commissioner and 2 Independent Parties.
Family or Financial Relationships of Audit Committee Members
Family Relationship with Financial Relationship with
Other Other
Controlling Controlling
Name Committee BoC BoD Committee BoC BoD
Shareholder Shareholder
Members Members
Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No
Muhammad Anas
V V V V V V V V
Malla
Heru Subroto V V V V V V V V
Achmad Effendy
V V V V V V V V
Abdurachman
2023 Duties
The Audit Committee performed its roles and responsibilities that included monitoring activities and providing recommendations.
The Audit Committee reports its activities and recommendations to the BoC on a regular basis.
Meetings
In 2023, the Audit Committee held 18 meetings, with the attendance list as follows:
Name Physical Attendance Percentage of Attendance
Muhammad Anas Malla 18 100%
Heru Subroto 10 100%
Achmad Effendy Abdurachman 18 100%
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Committees of the Board of Commissioners (Lanjutan)
The Audit Committee meetings in 2023 discussed the following agendas:
1. 17 January 2023 : a. Audit progress with External Auditor.
b. 4th Quarter Internal Audit, Fraud, Operational Risk & Compliance Update.
2. 11 & 25 January 2023 : Audit progress with External Auditor.
3. 7 February 2023 : Closing Meeting with External Auditor.
4. 28 February 2023 : Implementation of Quality Assurance Review (QAR) by External Auditor.
5. 11 April 2023 : 1st Quarter Internal Audit, Fraud, Operational Risk and Compliance Update.
6. 6 May 2023 : Appointment of KAP as executor of statutory audit for 2023.
7. 30 May 2023 : Continued discussion of the appointment of KAP as executor of statutory audit for 2023.
8. 11 July 2023 : 2 nd Quarter Internal Audit, Fraud, Operational Risk and Compliance Presentation.
9. 18 July 2023 : Kick off Meeting with Audit Committee (EY as the Public Accounting Firm).
10. 1 August 2023 : Results of Internal Audit examination by External Auditor.
11. 29 August 2023 : Impact of POJK No. 8 of 2023 on AML CFT CPF Implementation at the Bank.
12. 17 October 2023 : a. Financial Statement Highlights 3rd Quarter 2023;
b. 3rd Quarter Internal Audit, Fraud, Operational Risk & Compliance.
13. 24 October 2023 : a. Continued discussion of 3rd Quarter Internal Audit, Fraud, Operational Risk & Compliance;
b. Internal Audit Charter Update.
14. 31 October 2023 : FCC AML Update.
15. 5 December 2023 : 2024 Audit Plan.
Competence Development
To enhance the committee’s relevant competences, committee members are encouraged to participate in various training and
development programmes. In 2023, all members of the Audit Committee attended BARa Risk Forum: ERM and Cyber Security:
How to Mitigate and Protect, organised by Bankers Association for Risk Management (BARa) on 26 July 2023.
Remuneration & Nomination Committee
Legal Basis of Appointment, Structure, and Composition
Establishment of the Remuneration & Nomination Committee (RNC) is based on the RNC Charter No. 1/04/003.02/V/2023 dated
31 May 2023.
The RNC Charter is regularly reviewed and updated with the regulations. The Charter serves as work guideline and procedure
for RNC members. It details matters related to the composition, structure, and membership criteria, duties and responsibilities,
work ethics, work procedures, meetings, and reporting of the RNC.
RNC is responsible directly to the BoC, and consists of 3 members, 1 of whom serves as Committee Chairperson (Independent
Commissioner) and 2 members consisting of 1 Commissioner and 1 executive officer in HR.
RNC’s current composition is based on the BoD Decree No. 001/SK-Dir/I/2023 dated 2 January 2023, as follows:
Name Position in Bank Position in Committee Term of Office
Muhammad Anas Malla Independent Commissioner Chairperson 2022–2024
Khalid Ahmed Al-Sada Commissioner Member 2022–2024
Talent, Learning, and
Ruth Theresia Member 2023-2024
Development Head
Profiles of Remuneration & Nomination Committee Members
MUHAMMAD ANAS MALLA – CHAIRPERSON
His profile is presented in the Board of Commisioners Profiles section in this Annual Report, on page 49.
KHALID AHMED AL-SADA – MEMBER
His profile is presented in the Board of Commisioners Profiles section in this Annual Report, on page 47.
RUTH THERESIA – MEMBER
Indonesian citizen, 38 years old. Domiciled in Jakarta, Indonesia. She earned her Bachelor degree in Economic from Atmajaya
University, Jakarta (2008) and Master of Management from PPM Manajemen, Jakarta (2016). Joined the Bank since 2018
as Rewards and Policies Manager. Currently serves as Talent, Learning and Development Head since December 2022, and
concurrently as Member of the Remuneration and Nomination Committee since January 2023. Previously worked at PT Roche
Indonesia (2015–2018) with last position as Assistant Performance Management & Compensation Benefit Manager,
PT Anugerah Pharmindo Lestari (2013–2015) as HR Compensation & Benefit Analyst, PT Bank CTBC Indonesia (2010–2013),
and PT Takeda Indonesia (2009–2010) as Finance & Accounting Staff.
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Duties and Responsibilities
RNC’s duties and responsibilities are laid out in detail in the RNC Charter. In general, RNC is responsible for supporting the BoC
in advising on and overseeing the following aspects within the Bank:
> Remuneration structure, policy, and amount;
> Performance appraisal;
> Identification of candidates and nomination of BoD and BoC members;
> Personal development programmes for BoD and BoC members;
> Induction programme for new members;
> Nomination of independent parties Audit Committee and Risk Oversight Committee members; and
> Policies related to BoC and BoD members, as well as HR.
Family or Financial Relationships of RNC Members
Family Relationship with Financial Relationship with
Other Other
Controlling Controlling
Name Committee BoC BoD Committee BoC BoD
Shareholder Shareholder
Members Members
Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No
Muhammad Anas
V V V V V V V V
Malla
Khalid Ahmed
V V V V V V V V
Al-Sada
Ruth Theresia V V V V V V V V
2023 Duties
RNC performed its roles and responsibilities that included the monitoring activities and providing recommendations. RNC reports
its activities and recommendations to the BoC on a regular basis.
Meetings
In 2023, RNC held 13 meetings, with the attendance list as follows:
Name Physical Attendance Video Conference Percentage of Attendance
Muhammad Anas Malla - 12 92%
Khalid Ahmed Al-Sada - 13 100%
Ruth Theresia - 13 100%
In 2023, RNC meetings resulted in the following:
1. In relation to the Remuneration Function:
a. Provided recommendation to the BoC regarding:
> Remuneration amount
b. Assisted the BoC in conducting performance assessment and alignment with remuneration received by each members of the
BoD and the BoC.
2. In relation to the Nomination Function:
a. Provided recommendation regarding the candidacy
of:
> Head of Human Resources as Senior Management
> 1 member of Audit Committee
b. Provided recommendation regarding the resignation of:
> CIB Director
> Chief Credit Officer
> Head of Retail Banking
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Committees of the Board of Commissioners (Lanjutan)
3. In relation to the Governance Function:
Reviewed the structure and composition of the BoD and the BoC, including the Independent Commissioners, in order to
ensure the upholding of GCG practices.
Competence Development
To enhance the committee’s relevant competences, committee members are encouraged to participate in various training and
development programmes. In 2023, a member of the Remuneration and Nomination Committee (Ruth Theresia), participated
in the following programmes:
1. Certified Organization Development Practitioner (CODP)
2. BNSP Competence of Human Resources Management (Manager)
Meanwhile, other members of the committee participated in training programmes listed in the Board of Commissioners Profiles
section in this Annual Report.
Risk Oversight Committee
Legal Basis of Appointment, Structure, and Composition
Establishment of the Risk Oversight Committee (ROC) is based on the Risk Oversight Committee Charter No. 1/04/005.01/XII/2022
dated 30 December 2022.
The ROC Charter is regularly reviewed and updated with the regulations. The Charter serves as work guideline and procedure for
ROC members. It details matters related to the composition, structure and requirement membership, term of office, duties and
responsibilities, authorities, working mechanism, meetings, and reporting of the members of the ROC.
ROC is responsible directly to the BoC, and consists of 3 members, 1 of whom serves as Committee Chairperson (Independent
Commissioner) and 2 members who are independent parties. Members of the ROC who are Independent Parties must conduct
their duties, responsibilities, and authority with integrity, independence, and competence, and maintain their reputation.
ROC’s current composition is based on the BoD Decree No. 008A/SK-Dir/III/2023 dated 30 March 2023, as follows:
Name Position in Bank Position in Committee Term of Office
Djoko Sarwono Independent Commissioner Chairperson 2022–2024
Tjetjep Hasmitha Independent Member Member 2022–2024
Achmad Effendy Abdurachman Independent Member Member 2022–2024
Profiles of Risk Oversight Committee Members
DJOKO SARWONO – CHAIRPERSON
His profile is presented in the Board of Commissioners Profiles section in this Annual Report, on page 48.
TJETJEP HASMITHA – MEMBER
Indonesian citizen, 67 years old. Has held various positions such as Head of Internal Supervision & Quality Assurance Bureau at
the Indonesian Banking Development Institute (LPPI) (2012–2015), Supervisor at Karya Usaha Mandiri Cooperative (2013–2018),
and LPPI Employee Cooperative (2012–2015). Experienced more than 30 years at Bank Indonesia (1981–2012), with last position
as Deputy Director/Head of Payroll and Emoluments Division. Was a member of the BLBI Settlement Team (1999–2002). Obtained
a Bachelor of Economics degree majoring in Management from Pancasila University, Jakarta (1984) and a Masters in
Management from the same university (1996).
ACHMAD EFFENDY ABDURACHMAN – MEMBER
His profile is presented in the Profiles of Audit Committee Members section in this Annual Report, on page 97.
Duties and Responsibilities
ROC’s duties and responsibilities are laid out in detail in the ROC Charter. In general, ROC is responsible for supporting the BoC in
reviewing and overseeing the following aspects within the Bank:
1. Evaluating the conformity of risk management policies and the implementation of the Bank’s policies; and
2. Monitoring and evaluating the implementation of the Risk Management Committee and Risk Management Unit’s duties.
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Independence
All members of the ROC meet all independence criteria and are able to perform their duties independently, uphold the Bank’s
interests and are not influenced by any parties. This is evidenced by the membership composition that consists of 1 Chairperson
who is an Independent Commissioner, and 2 independent parties.
Family or Financial Relationships of ROC Members
Family Relationship with Financial Relationship with
Other Other
Controlling Controlling
Name Committee BoC BoD Committee BoC BoD
Shareholder Shareholder
Members Members
Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No
Djoko Sarwono V V V V V V V V
Tjetjep Hasmitha V V V V V V V V
Achmad Effendy
V V V V V V V V
Abdurachman
2023 Duties
The ROC performed its roles and responsibilities that included the monitoring activities and providing recommendations. The ROC
reports its activities and recommendations to the BoC on a regular basis.
Meetings
In 2023, ROC held 6 meetings, with the attendance list as follows:
Name Physical Attendance Video Conference Percentage of Attendance
Djoko Sarwono 6 - 100%
Tjetjep Hasmitha 6 - 100%
Achmad Effendy Abdurachman 6 - 100%
In 2023, the meetings of the Risk Monitoring Committee discussed:
1. 7 February 2023 : Risk Appetite Statement Q4/2022, Bank Soundness Level Semester II 2022.
2. 23 May 2023 : Risk Appetite Statement Q1/2023, Risk Profile Q1/2023.
3. 20 July 2023 : Risk Appetite Statement Q2/2023, Risk Profile Q2/2023.
4. 31 October 2023 : Risk Appetite Statement Q3/2023, Risk Profile Q3/2023.
5. 28 November 2023 : Risk Appetite Statement October 2023, Risk Profile October 2023.
6. 19 December 2023 : Bank’s Risk and Control Self Assessment (RCSA) 2023 result.
Competence Development
To enhance the committee’s relevant competences, committee members are encouraged to participate in various training and
development programmes. In 2023, all members of the ROC Committee attended BARa Risk Forum: ERM and Cyber Security:
How to Mitigate and Protect, organised by Bankers Association for Risk Management (BARa) on 26 July 2023.
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Committees Under the Board of Directors
Asset and Liability Committee
Legal Basis of Establishment
The Asset and Liability Committee (ALCO) was established under the BoD Decree, with the latest amendment being the BoD Decree
No. 061/SK-Dir/XII/2023 dated 11 December 2023. ALCO is responsible for assisting the BoD in managing assets and liabilities in
integrated manner, establishing balance sheet structure and capital, providing recommendation to the BoD to determine policies
established in ALCO meetings, and ensuring the implementation of GCG principles in the bank’s business activities.
Meeting
ALCO conducted 12 meetings in 2023.
Composition
ALCO consists of members whose functions are relevant to the bank’s activities related to assets and liabilities.
The table below lists the committee members:
Membership Structure Name Position in Bank
Chairman Haryanto Suganda President Director
Alternate Chairman and Member Haryuninglistia Setiantini Act. Chief Risk Officer
Secretary and Member Soemenggrie Jongkamto Finance Director
Treasury & Financial Institution
Member Nicolas Alix Groene (Nick Groene) Director and Act. Corporate &
Institutional Banking Director
Member Nancy Prasetijo1 Act. Head of Retail Banking
Member Lia Indriani 2
Act. Chief Credit Officer
1) Member since November 2023
2) Member since October 2023
Duties and Responsibilities
ALCO is primarily tasked to review and advise on strategies, policies, and procedures relating to assets and liabilities
management to the BoD, monitor and review performance of all treasury activities as well as interest rate risk, liquidity risk,
and foreign exchange risk management, review new treasury products, review the latest developments in currency and interest
rate fluctuations, ensure compliance with treasury limits and ratios, monitor developments of interest and foreign exchange
rates in the national and global markets, oversee and determine the most appropriate fund transfer pricing policy
given prevailing market situations and supervise its implementation, as well as review and recommend matters related to bank
borrowings to the BoC.
2023 Duties
In 2023, Asset and Liability Committee held meetings with the agenda as follows:
1. Monitored and reviewed the impact of Bank Indonesia’s interest rate fluctuations against pricing on assets and liabilities;
2. Monitored, reviewed, and conducted analysis of deposit (liabilities) customer behaviour to optimise liquidity strategy; and
3. Monitored and reviewed regulatory ratio and early warning indicators to also optimise liquidity.
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Credit Committee
Legal Basis of Establishment
The Credit Committee was established under the BoD Decree No. 014/SK-DIR/II/2024 dated 21 February 2024 effective
retroactively. The Credit Committee is responsible for assisting the BoD in formulating credit policy and making decisions related
to credit proposals within their limits of authority.
Meeting
The Credit Committee conducted 34 meetings in 2023.
Composition
The Credit Committee consists of members whose functions are relevant to the bank’s lending activities.
The table below lists the committee members:
Membership Structure Name Position in Bank
Voting Member Haryanto Suganda President Director
Corporate & Institutional Banking
Voting Member Geoffry Nugraha1
Director
Act. Corporate & Institutional Banking
Voting Member Nicolas Alix Groene (Nick Groene)9
Director
Voting Member Farel Tua Silalahi 2 Chief Credit Officer
Voting Member Regina Lestari Busono 3
Head of Commercial Banking
Head of Wholesale Banking, SME &
Voting Member Bambang Harjono
Retail Credit Review
Voting Member Dennis Tanu Utomo4 Head of Corporate Banking
Voting Member Novia Valencia Wibowo 5
Head of Credit Analyst
Voting Member Edison Effendy 6 Head of Credit Remedial
Head of Credit Remedial & Act. Chief
Voting Member Lia Indriani7
Credit Officer
Non-Voting Member Haryuninglistia Setiantini8 Chief Risk Officer
1) Resigned effective from 31 May 2023
2) Resigned effective from 21 October 2023
3) Resigned effective from 16 February 2023
4) Voting Member effective from 7 July 2023
5) Voting Member effective from 26 January 2023
6) Resigned effective from 1 August 2023
7) Voting Member effective from 25 July 2023
8) Non-Voting Member effective from 12 April 2023
9) Voting Member effective from 1 December 2023
Duties and Responsibilities
The Credit Committee is primarily tasked to approve or reject credit proposals within their limits of authority or type of credit set
by the BoD and review those exceeding the set limits, coordinate with the Assets and Liabilities Committee regarding credit
funding, develop credit policy and supervise its implementation, review new lending products, monitor and review credit
portfolio performance and characteristics, and prepare credit risk reports for the BoD.
2023 Duties
Through its meetings in 2023, the Credit Committee reviewed and approved credit proposals within the set limits, and evaluated
the performance of work units responsible for credit proposal and review.
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Committees Under the Board of Directors (Continued)
Credit Remedial Committee
Legal Basis of Establishment
The Credit Remedial Committee was established under the BoD Decree No. 005/SK-DIR/II/2021 dated 8 February 2021, with the
latest amendement being the BoD Decree No. 037/SK-DIR/XI/2022 dated 7 November 2022.
The Credit Remedial Committee is responsible for assisting the BoD in managing credit risk in accordance with the Bank’s appetite
and making decisions related to credit proposals within their limits of authority.
Meeting
The Credit Remedial Committee conducted 19 meetings in 2023.
Composition
The Credit Remedial Committee consists of members whose functions are relevant to the Bank’s credit remediation activities.
The table below lists the committee members:
Membership Structure Name Position in Bank
Voting Members Haryanto Suganda President Director
Voting Members Farel Tua Silalahi 1
Chief Credit Officer
Voting Members Edison Effendy2 Head of Credit Remedial
Voting Members Lia Indriani 3
Head of Credit Remedial
Head of Wholesale Banking, SME &
Voting Members Bambang Harjono
Retail Credit Review
Non-Voting member Haryuninglistia Setiantini4 Act. Chief Risk Officer
1) Voting Member since 1 April 2023 and resigned effective from 21 October 2023
2) Resigned effective from 1 August 2023
3) Has two voting rights as Head of Credit Remedial and Act. Chief Credit Officer effective from 21 October 2023
4) Non-Voting Member since 1 April 2023
Duties and Responsibilities
The Credit Remedial Committee is primarily tasked to review and advise the Bank’s credit restructuring procedures,
non-performing loans handling policy, and foreclosed assets, as well as to monitor these procedures’ implementation,
review and approve credit recovery, remediation, and foreclosed assets settlement proposals and ensure their implementation,
monitor credit portfolio restructuring, and receive regular reports from the Credit Remedial work unit on the list and status of
foreclosed assets.
2023 Duties
Through its meetings in 2023, the Credit Remedial Committee reviewed and approved credit remedial proposals within the set
limits, and evaluated the performance of work units responsible for credit proposal and review.
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Early Alert Committee
Legal Basis of Establishment
The Early Alert Committee was established under the BoD Decree No. 015/SK-Direksi/II/2024 dated 21 February 2024 effective
retroactively. The Early Alert Committee is responsible for staying abreast with the updates of debtor condition should there be
an increase in credit risk, and for anticipating early indication for such situation.
Meeting
The Early Alert Committee conducted 20 meetings in 2023.
Composition
The Early Alert Committee consists of members whose functions are relevant to the bank’s credit risk management activities.
The table below lists the committee members:
Membership Structure Name Position in Bank
Chairman Farel Tua Silalahi 1
Chief Credit Officer
Head of Wholesale Banking Credit
Alternate Chairman and Member Bambang Harjono
Review
Corporate & Institutional Banking
Member Geoffry Nugraha 2
Director
Act. Corporate & Institutional Banking
Member Nicolas Alix Groene (Nick Groene)7
Director
Alternate Member Regina Lestari Busono3 Head of Commercial Banking
Alternate Member Novia Valencia Wibowo 4
Head of Credit Analyst
Alternate Member Dennis Tanu Utomo5 Head of Corporate Banking
Head of Credit Remedial & Act. Chief
Alternate Member Lia Indriani6
Credit Officer
1) Resigned effective from 21 October 2023
2) Resigned effective from 31 May 2023
3) Resigned effective from 16 February 2023
4) Member and Altenate Member effective from 7 July 2023
5) Alternate Member effective from 7 July 2023
6) Chairman & Alternate Member effective from 21 October 2023
7) Member effective from 1 December 2023
Duties and Responsibilities
The Early Alert Committee is primarily tasked to conduct tightening supervision, enforce disciplinary action to relevant debtors,
decrease collectability, conduct restructuring and repackaging actions, move to Credit Remedial Team, and conduct capital reserve.
2023 Duties
Through its meetings in 2023, the Early Alert Committee discussed debtors who triggered the early alert mechanism and
other lists, as well as determined the direction or decision of action on each account.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 105
Page 108
Committees Under the Board of Directors (Continued)
Risk Management Committee
Legal Basis of Establishment
The Risk Management Committee was established under the BoD Decree No. 062/SK-DIR/XII/2023 dated 14 December 2023. The
Risk Management Committee is responsible for providing recommendations to the BoD concerning risk management, including
the formulation of policies, policy implementation enhancement, and evaluation of risk profile condition and progress.
Meeting
The Risk Management Committee conducted 4 meetings in 2023.
Composition
The Risk Management Committee consists of members whose functions are relevant to the Bank’s risk management activities.
The table below lists the committee members:
Membership Structure Name Position in Bank
Chairman and Member Haryuninglistia Setiantini 1
Act. Chief Risk Officer
Alternate Chairman and Member Haryanto Suganda President Director
Member Windiartono Tabingin Compliance Director
Treasury & Financial Institution
Member Nicolas Alix Groene (Nick Groene) Director and Act. Corporate &
Institutional Banking Director
Member Soemenggrie Jongkamto Finance Director
Member Lia Indriani 2 Act. Chief Credit Officer
Member Nancy Prasetijo 3
Act. Head of Retail Banking
Member David Liswandi4 Act. Head of Operations & IT
Corporate & Institutional Banking
Member Geoffry Nugraha 5
Director
Member Farel Tua Silalahi6 Chief Credit Officer
Member Victor Teja7 Head of Retail Banking
1) Appointed as Act. Chief Risk Officer on 1 April 2023
2) Member since 14 December 2023
3) Member since 14 December 2023
4) Member since 1 April 2023
5) Resigned effective from 18 April 2023
6) Resigned effective from 20 October 2023
7) Resigned effective from 3 November 2023
Duties and Responsibilities
The Risk Management Committee is primarily tasked to establish risk management governance frameworks and set their
direction, strategies, and programmes, as well as to perform risk profile evaluation and capital adequacy analysis. Furthermore,
the committee shall establish risk management policies and processes, risk appetite, risk methodologies, business contingency
plan, disaster recovery plan, as well as monitor the Bank’s loan and portfolio diversification and determine credit risk indicator
profile, credit risk measurement methodology, business decisions that deviate from normal procedures, and other matters
related to the Bank’s risk management activities.
2023 Duties
Through its meetings in 2023, the Risk Management Committee approved the Bank’s Risk-Based Bank Rating (RBBR), the Risk
Profile Self-Assessments, the Internal Capital Adequacy Assessment Process (ICAAP) as part of RBBR assessment, and updated
Risk Management Committee Terms of Reference. The committee also appointed Chief Credit Officer and Head of Operations &
Technology as its members.
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Purchasing Committee
Legal Basis of Establishment
The Purchasing Committee was established under the latest amendment to previous BoD Decree No. 001/SK-DIR/I/2021 dated
13 January 2021. The Purchasing Committee is responsible for monitoring and amending purchasing limits and related
sub-policies, and for awarding tenders for amounts above the stipulated limits.
Meeting
The Purchasing Committee conducted 4 meetings in 2023.
Composition
The Purchasing Committee consists of members whose functions are relevant to the Bank’s purchasing activities.
The table below lists the committee members:
Membership Structure Name Position in Bank
President Director/Act. Operations and
Chairman and Member Haryanto Suganda
Technology Director
Finance Director/Director in Charge for
Alternate Chairman and Member Soemenggrie Jongkamto1
General Services
Secretary and Member Denny Soedharmo Head of General Services
Member Farel Tua Silalahi 2 Chief Risk Officer
Member Haryuninglistia Setiantini Act. Chief Risk Officer3
1) Since 3 April 2023
2) Resigned effective from 21 October 2023
3) Acting as Chief Risk Officer since 1 April 2023
Duties and Responsibilities
The Purchasing Committee is primarily tasked to evaluate and approve proposals of capital and operational expenditures, formulate
procurement guidelines and policies, allocate procurement budgets, ensure alignment of procurement plans and activities with the
Bank’s strategic objectives and principles of procurement, and ensure the Bank’s compliance with the Tenders and Auction policy
directives. The committee may also prepare an estimates price reference (owner’s estimate) on third-party products and services,
prepare the vendor list, and act as a custodian for contracts.
2023 Duties
Through its meetings in 2023, the Purchasing Committee approved the Bank’s procurement activities, reviewed the actual use
of the purchasing budget, and ensured that the procurement of goods and services was carried out in accordance with
procurement ethics.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 107
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Committees Under the Board of Directors (Continued)
New Products and Activities Committee
Legal Basis of Establishment
The New Products and Activities Committee is governed under the latest amendment to the BoD Decree No. 034/SK-Dir/VI/2023
dated 12 June 2023. The New Products and Activities Committee is responsible for monitoring the development of new products,
programmes, services, and activities, in line with the Bank’s business strategy.
Meeting
The New Products and Activities Committee conducted 4 meetings in 2023.
Composition
The New Products and Activities Committee consists of members whose functions are relevant to the Bank’s new products and
activities. The table below lists the committee members:
Membership Structure Name Position in Bank
Chairman and Member Haryanto Suganda President Director
Alternate Chairman and Member Haryuninglistia Setiantini Act. Chief Risk Officer1
Member Windiartono Tabingin Compliance Director
Member Soemenggrie Jongkamto Finance Director
Member Nicolas Alix Groene (Nick Groene) Treasury & Financial Institution Director
Member David Liswandi 2 Act. Head of Operations and Technology
Member Victor Teja 3 Head of Retail Banking
Secretary and Member Estrelita Lestari Head of Operational Risk
1) Appointed as Act. Chief Risk Officer on 4 April 2023
2) Member since 12 June 2023
3) Resigned effective from 4 November 2023
Duties and Responsibilities
The New Products and Activities Committee is primarily tasked to supervise the development of new products, services, and
activities and their implementation in line with the Bank’s strategy and business plan, evaluate and approve them, and evaluate
their benefits and risks for the Bank.
2023 Duties
Through its meetings in 2023, the New Products and Activities Committee conducted the duties as per its remit.
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Information Technology Committee
Legal Basis of Establishment
The Information Technology Committee was established under the BoD Decree which was most recently amended with the BoD
Decree No. 053/SK-DIR/X/2023 dated 19 October 2023. The Information Technology Committee is responsible for assisting
the BoD by providing directives and recommendations on information technology (IT) strategies, development, and
implementation.
Meeting
The Information Technology Committee conducted 4 meetings in 2023.
Composition
The Information Technology Committee consists of members whose functions are relevant to the Bank’s IT-related activities.
The table below lists the committee members:
Membership Structure Name Position in Bank
Chairman and Member Haryanto Suganda President Director
Co-Chairman and Member Soemenggrie Jongkamto Finance Director
Secretary and Member David Liswandi Head of IT
Member Nicolas Alix Groene (Nick Groene) Treasury & Financial Institution Director
Member Farel Tua Silalahi1 Chief Risk Officer
Member Victor Teja 2 Head of Retail Banking
Member Haryuninglistia Setiantini 3 Act. Chief Risk Officer
Member Nancy Prasetijo3 Act. Head of Retail Banking
1) Resigned effective from 21 October 2023
2) Resigned effective from 4 November 2023
3) New members in 2023
Duties and Responsibilities
The Information Technology Committee is primarily tasked to establish strategic framework for managing IT resources, monitor
IT performance and improvements, ensure consistency of IT implementation with the Bank’s strategic objective and the IT plan,
and establish IT budget’s priorities for allocation.
2023 Duties
Through its meetings in 2023, the Information Technology Committee evaluated the Bank’s IT systems, reviewed and made decisions
regarding proposed IT projects while also determined its priorities to ensure that information technology plan is consistent/in
line with the Bank’s strategic objective. The Information Technology Committee also discussed various IT issues including
audits, human resources, and evaluation of technology services providers.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 109
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Committees Under the Board of Directors (Continued)
Human Resources Committee
Legal Basis of Establishment
The Human Resources Committee was established under the latest amendment to previous BoD Decree No. 005/SK-DIR/III/2020
dated 25 February 2020. The Human Resources Committee is responsible for assisting the BoD in improving effectiveness,
efficiency, objectivity, and transparency in decision-making related to human resources (HR) and ensure that the decisions are
aligned with the principles of good corporate governance.
Meeting
The Human Resources Committee conducted 4 meetings in 2023.
Composition
The Human Resources Committee consists of members whose functions are relevant to the Bank’s human resources management
activities. The table below lists the committee members:
Membership Structure Name Position in Bank
Chairman Haryanto Suganda President Director
Alternate Chairman and Member Carina Hastari Tanubrata Head of Human Resources
Member Soemenggrie Jongkamto Finance Director
Member Nicolas Alix Groene (Nick Groene) Treasury & Financial Institution Director
Member Windiartono Tabingin Compliance Director
Member Farel Tua Silalahi1 Chief Risk Officer
Member Victor Teja 2 Head of Retail Banking
Member Romy Yulianto Santoso Chief Auditor
1) Resigned effective from 21 October 2023
2) Resigned effective from 4 November 2023
Duties and Responsibilities
The Human Resources Committee is primarily tasked to ratify the HR strategic plan, ensure the alignment between HR projects
and the HR strategic plan and each project’s planning, ratify HR training and development programmes in line with the Bank’s
needs, minimise the potential of HR-related risk, oversee the HR performance assessment and improvement, as well as settle
various HR-related issues and grievances.
2023 Duties
The Human Resources Committee, through its meetings in 2023, discussed and determined the Bank’s HR strategy made manifest
in a series of HR strategic initiatives, such as Management Development Programme (MDP), Learning Development Plan,
Benefits and Compensation, Employee Engagement Initiatives, and Disciplinary Actions.
The Committee also approved the budget for employee training and development, and discussed the management of staff cost
and improvement on employee benefit. In the meetings, the Committee received reports related to enhance the BoD’s oversight
of HR situations via the Monthly HR Dashboard.
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Fraud Oversight Committee
Legal Basis of Establishment
The Fraud Oversight Committee was established under the BoD Decree No. 060/SK-Dir/XI/2023 dated 9 November 2023. The Fraud
Oversight Committee is responsible for providing oversight and management of the handling of fraud risk, and investigating
fraudulent reports and activities in an objective and fair manner.
Meeting
The Fraud Oversight Committee conducted 4 meetings in 2023.
Composition
The Fraud Oversight Committee consists of members whose functions are relevant to the Bank’s fraud risk control and oversight
activities. The table below lists the committee members:
Membership Structure Name Position in Bank
Chairman and Member Haryanto Suganda President Director
Alternate Chairman and Member Windiartono Tabingin Compliance Director
Member Carina Hastari Tanubrata 1
Head of Human Resources
Member Haryuninglistia Setiantini1 Act. Chief Risk Officer
Secretary Inggrid Ratna Hindiyani1 Head of Financial Crime Compliance
1) New members in 2023
Duties and Responsibilities
The Fraud Oversight Committee is primarily tasked to provide supervision and guidance on fraud risk management programmes,
determine action plans and follow-up actions on results of fraud investigations, as well as to review the fraud risk control
environment and assessment process.
2023 Duties
Through its meetings in 2023, the Fraud Oversight Committee supervised the implementation of anti-fraud strategy and monitored
investigation results and their follow-up.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 111
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Committees Under the Board of Directors (Continued)
Credit Policy Committee
Legal Basis of Establishment
The Credit Policy Committee was established under the BoD Decree No. 018/SK-Direksi/IX/2018 dated 6 September 2018, with
the latest amendment being the BoD Decree No. 024/SK-DIR/III/2024 dated 20 March 2024 applied retroactively.
Meeting
The Credit Policy Committee conducted 2 meetings in 2023.
Composition
The Credit Policy Committee consists of members whose functions are relevant to the Bank’s credit policy formulation activities.
The table below lists the committee members:
Membership Structure Name Position in Bank
Chairman and Member Haryanto Suganda President Director
Alternate Chairman and Member Farel Tua Silalahi1 Chief Credit Officer
Alternate Chairman and Member Lia Indriani 2 Act. Chief Credit Officer
Head of Credit Remedial, Act. Head of
Secretary and Member Lia Indriani
Credit Policies and Governance
Corporate & Institutional Banking
Member Geoffry Nugraha 3
Director
Act. Corporate & Institutional Banking
Member Nicolas Alix Groene (Nick Groene)4
Director
Member Victor Teja 5 Head of Retail Banking
Member Nancy Prasetijo6 Act. Head of Retail Banking
Member Haryuninglistia Setiantini Act. Chief Risk Officer
Non-Voting Member Romy Yulianto Santoso Chief Auditor
1) Resigned on 21 October 2023
2) Double-hatting
3) Resigned on 31 May 2023
4) New Member in 2023
5) Resigned on 4 November 2023
6) New Member in 2023
Duties and Responsibilities
The Credit Policy Committee is primarily tasked to advise the BoD in formulating the credit policy and supervising its
implementation, as well as monitor the development of credit portfolio, implementation of credit approval, Legal Lending Limits
of the Bank, and compliance with laws and regulations relating to credit.
2023 Duties
Through its meeting in 2023, the Credit Policy Committee conducted its duties as per its remit.
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Operational Risk Committee
Legal Basis of Establishment
The Operational Risk Committee is governed under the latest amendment to the BoD Decree No. 036/SK-DIR/VII/2023 dated
4 July 2023. The Operational Risk Committee is responsible for supporting the supervision and monitoring of the implementation
of operational risk management in the Bank.
Meeting
The Operational Risk Committee conducted 4 meetings in 2023.
Composition
The Operational Risk Committee consists of members whose functions are relevant to the Bank’s operational risk control activities.
The table below lists the committee members:
Membership Structure Name Position in Bank
Chair and Member Haryuninglistia Setiantini Act. Chief Risk Officer1
Alternate Chair and Member Haryanto Suganda President Director
Member Windiartono Tabingin Compliance Director
Member Soemenggrie Jongkamto Finance Director
Member Nicolas Alix Groene (Nick Groene)2 Treasury & Financial Institution Director
Member Farel Tua Silalahi 3 Chief Credit Officer
Member Lia Indriani Act. Chief Credit Officer4
Member Carina Hastari Tanubrata Head of Human Resources
Director of Corporate & Institutional
Member Geoffry Nugraha 5
Banking
Member Victor Teja6 Head of Retail Banking
Member Nancy Prasetijo Act. Head of Retail Banking 7
Member David Liswandi8 Act. Head of Operation and Technology
Secretary and Member Estrelita Lestari Head of Operational Risk
1) Appointed as Act. Chief Risk Officer on 4 April 2023
2) Member since 4 July 2023
3) Resigned effective from 21 October 2023
4) Appointed as Act. Chief Credit Officer on 21 October 2023
5) Resigned effective from 31 May 2023
6) Resigned effective from 4 November 2023
7) Appointed as Act. Head of Retail Banking on 6 November 2023
8) Member since 4 July 2023
Duties and Responsibilities
The Operational Risk Committee is primarily tasked to propose operational risk strategies, framework, policies, procedures,
methodologies, tools, and their changes, review the Bank’s operational risk profile and exposure and ensure their adequacy,
approve corrective action plans to improve any control weaknesses and risks, ensure that operational risk control and
monitoring processes are consistent with internal procedures, regulations, and best practices, discuss and deliberate on
operational risk event mitigation, and other related issues.
2023 Duties
Through its meetings in 2023, the Operational Risk Committee conducted the duties as per its remit.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 113
Page 116
Committees Under the Board of Directors (Continued)
Anti-Money Laundering and Combating the Financing of Terrorism Committee
Legal Basis of Establishment
The Anti-Money Laundering and Combating the Financing of Terrorism Committee (AML CFT Committee) was established under
the BoD Decrees No. 030/SK-DIR/VI/2022 dated 14 June 2022. The AML CFT Committee is responsible for assisting the BoD in to
oversee and ensure the effectiveness of the management of AML CFT CPF and Sanctions Programmes.
Meeting
The AML CFT Committee conducted 4 meetings in 2023.
Composition
The AML CFT Committee consists of members whose functions are relevant to the Bank’s AML CFT CPF and Sanctions compliance
activities. The table below lists the committee members:
Membership Structure Name Position in Bank
Chairman and Member Haryanto Suganda President Director
Alternate Chairman and Member Windiartono Tabingin Compliance Director
Corporate & Institutional Banking
Member Geoffry Nugraha1
Director
Farel Tua Silalahi 2/Haryuninglistia Chief Risk Officer/Act. Chief Risk
Member
Setiantini 3 Officer
Member David Liswandi Operations and Technology
Member Carina Hastari Tanubrata 3 Head of Human Resources
Member Victor Teja/Nancy Prasetijo 3
Head of Retail Banking
Member Muhammad Habib Ubaidillah 3 Head of Regulatory Compliance
Secretary Inggrid Ratna Hindiyani Head of Financial Crime Compliance
1) Resigned effective from 31 May 2023
2) Resigned effective from 21 October 2023
3) New members in 2023
Duties and Responsibilities
The AML CFT Committee is primarily tasked to oversee and assess the AML CFT CPF and Sanctions Programmes, and if required
to manage (in terms of monitoring, stopping, etc.) business activities where AML CFT CPF and Sanctions risks are not aligned
with the Bank’s risk appetite, including the management of financial crime risk.
2023 Duties
Through its meetings in 2023, the AML CFT Committee supervised the implementation and provided insight for the improvements
of AML CFT CPF and Sanctions Programmes.
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UCan Product Committee
Legal Basis of Establishment
The UCan Product Committee was established under the BoD Decree No. 047/SK-DIR.XII/2022 dated 21 December 2022. The UCan
Product Committee is responsible for providing leadership, direction, oversight across the planning and execution of products,
programmes, services, and activities of UCan digital loan to align with the vision and strategic direction of the Bank, while
ensuring the implementation of good corporate governance principles in every business activities of the Bank at all levels of
the organisation.
Meeting
The UCan Product Committee conducted 12 meetings in 2023.
Composition
The UCan Product Committee consists of members whose functions are relevant to the Bank’s activities related to UCan intiatives.
The table below lists the committee members:
Membership Structure Name Position in Bank
Chairman and Member Haryanto Suganda President Director
Vice Chairman and Member Nancy Prasetijo Act. Head of Retail Banking
Secretary and Member Ronald Head of Retail Product Management
Member Soemenggrie Jongkamto Finance Director
Member Nicolas Alix Groene (Nick Groene) Treasury & Financial Institution Director
Member Haryuninglistia Setiantini Act. Chief Risk Officer
Member Estrelita Lestari Head of Operational Risk
Member David Liswandi Head of Information Technology
Member Lia Indriani Head of Credit Remedial
Member Ibnu Gutomo Head of Strategy Execution
Permanent Invitee Windiartono Tabingin Compliance Director
Permanent Invitee Romy Yulianto Santoso Chief Auditor
Permanent Invitee Muhammad Habib Ubaidilah Head of Regulatory Compliance
Permanent Invitee Santri Elfrida Simamora Retail Collection Head
Permanent Invitee Charly Ferdinandus Head of Operations
Non-Permanent Invitee Niken Ratmitasari Head of Legal
Non-Permanent Invitee Inne Eliza Indriantie Head of E-Channel
Non-Permanent Invitee Goeroeh Andhi Djaja L. Head of IT Security & Risk Management
Duties and Responsibilities
The UCan Product Committee is primarily tasked to ensure good corporate governance towards the process of products,
programmes, services, as well as activities development and aligning them with the Bank’s vision, mission, and business plan.
UCan Product Committee is also responsible to supervise, evaluate, approve, and ensure procedure availability related to
implementation of product, programmes, services and activities. Lastly, UCan Product Committee evaluates the benefits and risk
to the Bank on the products, programmes, services and activities of UCan.
2023 Duties
Through its meetings in 2023, the UCan Product Committee introduced the aim and objectives of the committee for UCan digital
loan product while aligning to the Bank’s vision, mission, and strategy, while ensuring realistic deliverables and incremental to
be able to compete in the ever-changing market.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 115
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Committees Under the Board of Directors (Continued)
Governance Risk and Compliance Committee
Legal Basis of Establishment
The Governance, Risk and Compliance Committee (GRC Committee) was established under the BoD Decree No. 047/SK-DIR/VIII/2023
dated 21 August 2023. The GRC Committee is responsible for supporting effective implementation of the BoD’s duties and
responsibilities in implementing Good Corporate Governance (GCG) principles in every business activity of the Bank’s at every
level of the organisation.
Meeting
Upon its establishment on 21 August 2023, the GRC Committee conducted 3 meetings in 2023.
Composition
The GRC Committee consists of members whose functions are relevant to the Bank’s governance and compliance.
The table below lists the committee members:
Membership Structure Name Position in Bank
Chairman and Member Windiatono Tabingin Compliance Director
Vice Chairman and Member Haryuninglistia Setiantini Act. Chief Risk Officer
Secretary and Member Muhammad Habib Ubaidillah Head of Regulatory Compliance
Alternate Secretary and Member Titin Agustina Compliance Advisory Head
Member Inggrid Ratna Hindiyani Head of Financial Crime Compliance
Member Indah Mathilda Head of Corporate Secretary
Member Estrelita Lestari Head of Operational Risk
The GRC Committee meetings may also be attended by non-permanent invitees, i.e., all division heads in the Bank.
Duties and Responsibilities
The GRC Committee is tasked to disseminate subjects related to GRC to all employees of the Bank, request updating and
improvement of policies, regulations, systems and procedures of the Bank to comply with OJK provisions and other prevailing
laws and regulations, inform the units and divisions affected by new and updated regulations, and respond to these new
regulations by completing any requirements.
Implementation of Tasks
Through its meetings in 2023, the GRC Committee disseminated all regulatory provisions issued by Bank Indonesia, OJK, and
other authorities, recommended changes to the Bank’s internal regulations, conveyed the impacts and obligations of the Bank
related to new regulations, and determine the persons in charge for ensuring the Bank’s compliance with the new provisions.
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Corporate Secretary
Legal Basis
The Corporate Secretary is directly responsible to the BoD and is under the supervision of the Compliance Director. The holder of
this position is appointed and dismissed based on BoD Decrees. The legal reference for the Corporate Secretary’s appointment is
the BoD Decree No. 005/SK-HMSD-HRBP/V/2018 dated 11 May 2018.
Profil
The Corporate Secretary position is currently held by Indah Mathilda. She is domiciled in Jakarta. The complete profile is provided
in the Executive Management Profiles section, on page 52.
Implementation of Duties in 2023
The Corporate Secretary plays a special role in assisting the BoD and the BoC in:
> Maintaining communication by preserving open and excellent line of communication between the Bank and capital market
regulators, authorities, investors, and the public through the submission and dissemination of various corporate reports,
liaising between the BoD, the BoC, and the shareholders, and responding to stakeholders’ inquiries; and
> Implementing corporate governance of the Bank by submitting and publishing information disclosure, helping organise the
BoD and BoC meetings, the GMS, and corporate actions.
In 2023, the Corporate Secretary discharged her duties in providing and submitting reports/information in a timely, accurate,
and transparent manner, preparing and holding the BoC and BoD meetings in line with the Bank’s regulations and needs, and
conducting the EGMS, AGMS, and the Rights Issue VII.
Corporate Secretary’s Competence Enhancement Programmes in 2023
Date Training & Seminar Type Organiser
28 February 2023 APU PPT Refreshment 2023 E-learning Internal
3 April 2023 Sanctions Awareness 2023 E-learning Internal
3 May 2023 Anti Fraud, Anti Bribery & Corruption 2023 E-learning Internal
Risk Awareness 2023 (Business Continuity Management,
4 June 2023 Information Security Policy, Operational Risk, E-learning Internal
Bank Soundness Level)
9 July 2023 Modul Internal Audit 2023 E-learning Internal
9 July 2023 Business Continuity Coordinators Awareness Training 2023 E-learning Internal
3 August 2023 Cyber Awareness 2023 E-learning Internal
19–20 September 2023 CG Officer Workship Series Investor Relations Batch 3 Workshop External
Explanation on Exchange Regulation No. I-A of 2021 on Free
6 October 2023 Float Provisions and Use of E009 Form in SPE IDXnet Webinar IDX
Reporting System
Focus Group Discussion (FGD) Licences for Managers and
27 October 2023 FGD External
Ownership (OJK)
7 November 2023 Personal Data Protection Online Internal
15 November 2023 Chinese Wall & System Comply Online Internal
Economic Potential and Indonesia Capital Market in Boosting
21 November 2023 Seminar Internal
Free Float & Liquidity of Listed Companies’ Shares Trading
Refreshment In-house Cohorts 6 & 7 (Risk Management Offline
6 December 2023 External
Certification Refreshment Session for Executives) Training
PT Bank QNB Indonesia Tbk Annual Report 2023 — 117
Page 120
Internal Audit
The Internal Audit Division provides independent, The Internal Audit Division is headed by the Chief Auditor,
objective assurance, consulting and advisory services who reports directly to the President Director and/or the
to add value and improve the Bank’s operations. The division BoC through the Audit Committee. This responsibility
accomplishes its role by bringing a systematic and includes the reporting of internal audit results on the
disciplined approach to evaluate and improve the adequacy and effectiveness of the governance framework,
effectiveness of the organisation’s risk management, internal control system and risk management process of
control, and governance processes. the Bank.
Internal Audit Division is established to examine that the Audit reports are submitted to the BoC, Audit Committee,
Bank’s operations in all lines of business, supporting units President Director, and Compliance Director. Internal
and branches are conducted according to the highest Audit can submit reports directly to the BoC if
standards; to provide independent, objective assurance communication with the President Director is deemed
and consulting activity designed to add value and improve inappropriate. Chief Auditor is appointed and dismissed by
the Bank’s operations; and to advise the Bank on best the President Director after obtaining approval from the
practices. BoC by considering the Audit Committee recommendations
The Internal Audit Division acts professionally and ethically and reported to OJK.
in executing its role, by complying with the mandatory The mission of Internal Audit is to enhance and protect
elements of the regulatory requirements, Institute of Internal organisational value by providing risk-based and objective
Auditor’s International Professional Practices Framework assurance, advice, and insight.
and the PT Bank QNB Indonesia Tbk’s policies and procedures
and adopting standard guidelines and best practices issued Structure & Position
by professional bodies such as the Basel Committee, IIA, As of end of 2023, the Internal Audit Division had
ISACA, COSO, etc. 17 employees. All members are experienced professionals
The Internal Audit Division possesses an Internal Audit who are independent and who fulfill all the requirements
Charter and Policy, which have been enhanced to align as internal auditors. The division is supported by
with OJK regulations and the Basel Committee on Banking specialists, such as Corporate Banking and Credit,
Supervision’s recommended standards to provide adequate Governance, Treasury, and Support Functions, Retail,
oversight of the Bank’s functions and approved by the BoC Private Banking and Operations, Information Technology
in the form of Bank Circular No. 1/04/007.02/XI/2023 and Information Security (IT & IS), and Follow up,
dated 8 November 2023. Methodology & Quality Assurance.
Internal Audit Organisational Structure
President Director
Audit Committee (CEO)
Haryanto Suganda
Chief Auditor
Romy Yulianto
Santoso
Retail, Governance,
Corporate Follow Up,
Private Banking Treasury and IT & IS
Banking & Credit Methodology &
and Operations Support Functions Audit Audit Head
Audit Head QA Head
Audit Head Head
Lius Pritantyo
Rianto Ko Sutan
R. Andy Yusuf Karina
Governance,
Retail, Treasury and IT & IS Corporate
Private Banking Support Functions Auditor Auditor Banking & Credit
and Operations
Felicia Gunawan Arifin Tambunan Auditor
Auditor
Heriati Setyarina Lily Sri Handayani
Rini Pratiwindi
Ni Nyoman Suryani Indrajaya Ellieser Verdian
Moech Harianto
Maura Karina Nauli
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Chief Auditor Profile, Qualifications & Competence 7. Develop Key Performance Indicators (KPIs) to ensure the
Development continuous improvement of the Internal Audit.
8. Establishment of Internal Audit policies and procedures
The Chief Auditor position is held by Mr. Romy Yulianto
as a guideline of the Internal Audit activities.
Santoso, an Indonesian citizen, 45 years of age. His profile
9. Permanent attendance in the Audit Committee meetings
is presented in the Executive Management Profiles section
and provide advice and support whenever required.
in this Annual Report, page 51.
10. Internal Audit can use the services of external parties in
He was appointed as the Chief Auditor on 1 July 2020 carrying out internal audits which require special
pursuant to the BoD Decree No. 510/SK-HMSD-ES/VII/2020. expertise and temporary can be excluded for:
He holds a bachelor’s degree in Accounting from a. Use of external services related to information
Bina Nusantara University, Jakarta (2001). He is active technology.
as a member of Bank Internal Audit Association (IAIB). b. Use of external party services for other matters
His previous positions include Head of Internal Audit at based on approval from the OJK.
Bank KEB Hana (2019), Head of Retail, Branch & Network Use of external services for internal audit activities must
Audit at Bank Maybank Indonesia (2015–2019), Head of pay attention to:
Consumer Banking Quality Assurance at Bank Danamon a. Transfer of knowledge from external parties to
Indonesia (2012–2015), Head of Audit Planning, internal audit.
Development & Quality Assurance at Bank OCBC NISP b. Use of external party services does not affect the
(2010–2012), as well as various positions at internal audit independence and objectivity of the internal audit
Bank UOB Indonesia (2001–2010). function.
c. External parties comply with the Internal Audit
He earned the Indonesia Internal Audit Practitioners
Charter.
(IIAP) from IIA Indonesia in 2023 and participated in
d. External parties must comply with the Bank’s audit
audit-related competence development programmes,
methodology, processes and documentation,
including Certified Internal Auditor (CIA) Exam,
starting from the preparation stage to audit
Understanding COSO 2013 Framework by IIA Indonesia,
reporting.
Level IV Risk Management Certification from Lembaga
e. External party is not allowed to be a team leader,
Sertifikasi Profesi Perbankan (LSPP), and Executive
provide consultancy services on activities that
Development Programme by Future Leader International.
contain a conflict of interest, and must comply with
Chief Auditor Responsibilities and Accountability assignment restrictions and the cooling-off period
(maximum of 3 consecutive periods and with a
The Chief Auditor has the responsibility to: cooling-off period of at least 1 period before the
1. Ensure the implementation of Internal Audit functions Bank can use the same external service provider).
in accordance with the regulatory requirements, f. The process of selecting external party services
Internal Audit Professional Standards and the Internal will be carried out independently, involving related
Audit Code of Ethics; parties in accordance with Bank regulations.
2. Responsible for acquiring human resources with g. Selected external parties are required to sign
appropriate qualifications and skills to ensure that a confidentiality agreement for bank data and
Internal Audit possesses the required competence information.
to examine all areas in which the Bank operates. h. The use of external party services for a certain period
Moreover, Internal Audit shall promote continuous must be reported to the OJK.
professional development, to make sure that skills and
knowledge are maintained to a high standard, Internal Audit Qualification & Certification
and supports globally-recognized professional Internal auditors in the Internal Audit Division shall meet
certifications and qualifications so that Internal Audit the following requirements:
team members possess the skills and other competencies
1. Have integrity and professional conduct, independent,
to perform their responsibilities;
honest and objective in performing the duties.
3. Compile and review the internal audit charter at least
2. Have the knowledge and experience of the technical audit,
once every 3 (three) years;
knowledge of management principles, processes and
4. Prepare an annual internal audit plan with budget
activities of the Auditee and other disciplines relevant
allocation for the implementation of internal audit
to the field of assignment.
functions to be approved by President Director and BoC
3. Have knowledge of the laws and regulations in the
in consideration to Audit Committee’s recommendation
banking and capital markets and other related
and ensure the implementation of the approved internal
regulations.
audit plan;
4. Have the ability to interact and communicate both
5. Report significant findings to the BoD to take corrective
verbally and in writing effectively.
actions and monitor corrective actions for significant
5. Comply with the Code of Ethics for Internal Audit.
findings;
6. Adhere to professional standard released by Institute
6. Periodic reporting to the President Director and BoC
of Internal Auditors (IIA).
with a copy to the Audit Committee and director in
7. Maintain confidentiality of information and/or data of
charge of the compliance function on significant risk
the company, related to performing the duties and
exposures and control issues, and monitoring follow-up
responsibilities of the Internal Audit unless required by
improvements to significant findings.
legislation or stipulation of the court.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 119
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Internal Audit (Continued)
8. Understand the principles of Good Corporate Governance IT and Information Security Division, and other
and Risk Management. functions to ensure that risks are appropriately
9. Improve the knowledge, skills and professionalism identified and managed.
abilities continuously. e. Reporting significant risk exposures and control
10. Maintain Independence (not performing other tasks, issues, including fraud risks, governance issues, and
functions or doing operations activities) at the Bank, other matters needed or requested by the President
except the Internal Audit operations assigned from Director and the BoC through the Audit Committee.
time to time. f. Evaluating specific operations at the request of the
To improve the competence of auditors and objectivity of President Director and the BoC through the Audit
the audit results, the Internal Audit Division employees Committee or regulators, as appropriate.
participate in various training programmes, both internal 3. Provide recommendations for improvement related to the
and external, seminars, and workshops on an ongoing activities reviewed at all levels of Management.
basis. Competence enhancement programmes held in 2023 4. Prepare the audit report and submit it to the President
included mandatory trainings and exam certifications on Director and the BoC through the Audit Committee
anti-fraud, anti-bribery and corruption; cyberawareness; with a copy to the Compliance Director.
risk awareness; AML-CFT refreshment; internal audit 5. Assisting the President Director and the BoC in preparing
control and risk awareness, and others. the reporting to OJK regarding:
a. The implementation and summary of audit results
At present, the Internal Audit Division is supported by including strictly confidential information of the
experienced and competent auditors with expertise in audit results.
a range of fields, including banking operations, governance, b. Findings which may compromise the going concern
treasury, and support functions, as well as information of the Bank.
technology and information security. All internal auditors c. The external review report outlining the
have been certified by the Indonesian Risk Management performance of audit work and its compliance
Certification Board (BSMR), and a majority of them hold against implementation standard of bank internal
certifications relevant to the field of internal audit, audit function as well as corrective actions being
including Indonesia Internal Audit Practitioners (IIAP) performed. The external review is conducted at
from IIA Indonesia, Certified Information System Auditor least once every 3 years.
(CISA), Certified Information Security Manager (CISM), 6. Report immediately any audit findings that could disrupt
and Certified Ethical Hacker (CEH). the Bank’s operations to the President Director and the
BoC through Audit Committee.
Duties & Responsibilities
7. Monitor audit findings follow-up and report periodically
The Internal Audit Division executes its duties and to the President Director and the BoC through Audit
responsibilities as stipulated in detail in the Internal Audit Committee.
Charter. In general, the Internal Audit Division must conduct 8. Exercise due professional care in the discharge of its
the following: responsibilities and must ensure that the confidentiality
1. Assisting President Director and the BoC in preparing and of all records and information accessed in the course of
implementing the audit plan, as well as monitoring of its work is maintained/protected.
audit results. 9. In cases where Internal Audit is requested to undertake
2. Identify and report on issues, deficiencies or weaknesses reviews involving incidents of major control failure,
in Bank's systems and processes for controlling its significant financial losses or fraud, such reviews shall
activities and managing risks, through risk-focused focus on the identification of control gaps, process
examination and assessment of specific samples of weaknesses and areas to strengthen internal controls.
systems, processes, and controls covering: Concerned divisions, shall be primarily responsible for
a. The adequacy and reliability of systems (including conducting detailed investigations including the
the relevant technology) and procedures. determination of employee accountabilities and
b. Compliance with corporate objectives, strategies necessary legal action and regulatory reporting.
and control guidelines issued by management; as
well as with laws and regulation, Otoritas Jasa 2023 Activities
Keuangan (OJK), and other regulatory bodies as In 2023, the Internal Audit Division carried out regulatory
may be applicable to the business of the Bank. and regular audits in 2 branch offices, 2 audits related to
c. Evaluating the design and effectiveness of the head office functions, 1 audit related to information
organization’s risk management, control and technology and information security (IT & IS), 9 integrated
governance processes. audits related to IT & IS and head office functions, and
d. Performing consulting and advisory services related 5 audits related to credit.
to governance, risk management and control Audits were conducted based on the Risk-Based Audit
as deemed appropriate by the Chief Auditor and Audit approach, using appropriate techniques for document
Committee, including ongoing collaboration with review, interviews, financial analysis and comparison,
Compliance Division, Risk Management Division, confirmation, and data processing.
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In addition, the Internal Audit Division met 8 times with the Audit Committee in 2023.
Audit Findings in 2023 (as of December 2023)
Audit Total Findings Completed (%) In Progress (%)
Internal (2023) 191 66% 34%
External (2023) 78 97% 3%
Most of the significant findings by the Internal Audit in 2023 had been resolved satisfactorily by the end of the reporting period.
Quality Assurance and Improvement Programme
The Internal Audit maintains a quality assurance and improvement programme that covers all aspects of the internal audit
activity to increase the effectiveness and efficiency of the internal audit activity and identifies opportunities for improvement.
As required by OJK Regulations No. 1/POJK.03/2019 and No. 11/POJK.03/2022 and OJK Circular No. 21/SEOJK.03/2017, in 2020,
the Internal Audit has been reviewed by the Public Accounting Firm Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Partners,
with the result “Generally Conforms”. Further review will be carried out in 2026.
2024 Strategy
Going forward, the Internal Audit Division will continue to be a strategic partner for the Bank, by providing reasonable and objective
assurance as well as advisory and consulting services to the all stakeholders.
Internal Control System
The bank has established an effective internal control system that complies with the prevailing laws and regulations in order to
achieve safe and sound banking activities.
The bank’s internal control system is conducted through the separation of function, implementation of Four Eyes Principle,
Know Your Employee programme, inherent monitoring in related units, as well as the implementation of the rotation system and
block leave.
Internal Control System Implementation
The bank performs several measures to manage and control the financial and operational risks, as well as to ensure that
its business activities are in line with the applicable regulations. These measures include:
1. Branch offices inspection through the Checklist Branch Visit.
2. Ensuring compliance of operation transaction implementation in branch offices by completing the End of Day Checklist.
3. Daily examination of the activation of dormant accounts, balanced sundry account, and overdraft balance.
4. Examination of payment of deposit interest tax, clearing accounts, and savings to State Treasury Office.
5. Conduct reviews for branch offices that need to be improved using the result of the finding.
In addition to the above, as the third line of defense, Internal Audit also performs audit on selected processes, activities,
products, services, or units based on the annual risk-based audit plan.
Review of Internal Control System Effectiveness
Internal control effectiveness is reviewed based on the bank’s activities. Evaluation results are then used to improve the bank’s
performance and also studied for the system to be improved systematically.
Based on the results of the application of internal control throughout 2023, the BoD has deemed the bank’s existing internal
control system to be adequate for its current scope of business practices.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 121
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Compliance Function
QNB Indonesia carries out its banking compliance function in a comprehensive manner in accordance with the OJK Regulation
No. 46/POJK.03/2017 and other applicable regulations. The Compliance Directorate, helmed by the Compliance Director, is
responsible for enforcing the Bank’s compliance across its business activities and integrating it as part of the work culture of its
stakeholders. The Compliance Directorate’s performance is supervised by the BoC, which evaluates the Bank’s compliance twice
yearly and provides recommendations to the BoD to improve compliance quality.
Structure
The organisational structure of the Bank’s compliance function, as stated in BoD Decree No. 04/SK-DIR/I/2024 dated 9 January
2024 on the Organisational Structure of PT Bank QNB Indonesia Tbk, is as follows:
Compliance
Director
Secretary to
Compliance
Director
Directors
Head of Head of Head of
Regulatory Financial Crime Corporate
Compliance Compliance Secretary
Compliance Compliance Anti Fraud Corporate Corporate Secretary/
Data Protection AML
Advisory Review Management & Secretary Secretary Personal
Specialist Head
Head Head Investigation Head Officer Officer Assistant
Compliance Compliance
Anti Fraud Anti Fraud AML
Advisory Review
Investigator Management Officer
Officer Officer
The compliance function is carried out independently by The Head of Corporate Secretary has been held by Indah
all relevant parties, from the Compliance Director to all Mathilda, an Indonesian citizen, since 11 May 2018. She
staffs, without coercion or conflict of interest of obtained a Diploma from LPK Tarakanita. She has more than
shareholders, leaders, and management. This is in line 23 years of banking experience, having served in various
with the Regulation and Compliance Policy positions, including Head of Banking Marcom at Citibank
No. 2/07-CMPR/146.02/II/2022. Indonesia, Head of Marketing for Private Banking,
The Compliance Director’s profile is available in the Board Commercial and Branding and Segment Head for Retail
of Directors Profiles section of this Annual Report. Banking at PT Bank ANZ Indonesia. She is a member of
Indonesia Corporate Secretary Association (ICSA).
Division Heads Profiles COMPLIANCE DIVISION
The Head of Regulatory Compliance Division has been held by Strategy
Muhammad Habib Ubaidillah since 27 April 2023.
He obtained his Bachelor of Law from Islamic University of The Compliance Directorate implemented the Compliance
Indonesia and his Master of Law from Gadjah Mada Strategy Map for 2023, themed “Compliance Culture
University, with a concentration on Business Law. Prior to Internalisation to Support Sustainable Business and
joining the Bank, he had worked in various other banks, such Operation”.
as PT Bank ICBC Indonesia and PT Bank CTBC Indonesia. Key actions related to this Compliance Strategy Map
The Head of Financial Crime Compliance Division, has encompass the following fields:
been held by Inggrid Ratna Hindiyani since January 2023. 1. Creating and improving solid reporting and information
She obtained her Bachelor of Economics in Accounting systems;
from Padjajaran University. She previously served as 2. Empowering organisational capacity and internal
AMLO CTF Head at PT Bank KEB Hana Indonesia, and in processes;
the Regional Financial Crime Advisory, Asia Pacific of 3. Entrenching compliance culture into the work culture
HSBC Corp. Ltd. Hong Kong. and values; and
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4. Ensuring the Bank’s compliance with the commitments g. Disseminate internal and external regulations via
made by Bank to OJK or other authorised supervisory email blast; and
authorities. h. Conduct assessments and reviews of policies, internal
The Compliance Strategy Map’s implementation in 2023 regulations, BoD Decrees, and forms.
included the following activities: 2. Compliance Review Function
1. Conducting an automatic reminder system of report a. Ensure the Bank’s compliance with commitments made
submission to regulators. by the Bank to Bank Indonesia, OJK, and other
2. Supporting financial target achievement with prudence. regulators and act as OJK audit liaison officer;
3. Building an effective collaboration with other work units. b. Ensure that reporting reminders submitted via COMPLY
4. Building internal process effectiveness to create reliable, have been sent and received by the relevant PIC to avoid
strong, and disciplined work units. potential delays and imposition of sanctions;
5. Strengthening organisational capacity. c. Prepare and carry out reporting according to regulations,
Duties and Responsibilities for reports that must be made by the Compliance
Directorate;
The Compliance Function under the Compliance Director has d. Coordinate data requests from regulators in
the following key duties and responsibilities: collaboration with various related divisions;
1. Formulating strategies to encourage the implementation e. Manage incoming and outgoing correspondence with
of compliance culture; OJK, BI, and LPS;
2. Proposing compliance policies and principles to be f. Prepare and submit other compliance reports if required
determined by the BOD; by Management;
3. Establishing compliance systems and procedures to g. Act as a bridge between the Bank and regulators to build
develop the Bank’s internal regulations and guidelines; cooperative relationships;
4. Ensuring alignment of the Bank’s policies, h. Ensure adequate knowledge in relevant banking laws/
conditions, systems and procedures, and business regulations; and
activities with the relevant regulations, as well as i. Strengthen Compliance Culture in all working units by
evaluating their efficacy, adequacy, and compatibility; using the Compliance Self-Awareness Questionnaire
5. Identifying, measuring, monitoring, controlling, and (CSAQ) as a compliance testing implementation that
minimising the Bank’s compliance risk to be within the illustrates the effectiveness of the compliance
levels stated in OJK regulations; programme.
6. Taking precautionary actions whenever necessary; and 3. Personal Data Protection Function
7. Performing other tasks related to the Compliance
Function. a. Strengthen the Governance Structure by creating
policies and procedures related to the Implementation
The two subdivisions of the Compliance Directorate has the of Personal Data Protection as guidelines for the Bank.
following key duties and responsibilities: b. Ensure the implementation of detection and prevention
1. Compliance Advisory Function of unauthorised data disclosure, data leakage, and
mishandling of data or inappropriate access.
a. Support compliance programs that have been prepared
c. Carry out Record of Process Activities (ROPA) and Data
in the Compliance Strategy Map to encourage
Leakage Prevention (DLP) as a tool to identify DLP
Compliance Culture;
incidents to mitigate malicious intent, negligence,
b. Conduct reviews and ensure compliance checklists for
or unintentional disclosure of data that is used properly.
Basic Bank Products and Advanced Bank Products are
d. Monitor any data protection practices by design and
in accordance with OJK regulations and other
default, data security and data subject rights.
regulatory provisions.
e. Identify violations or deficiencies with respect to Data
c. Assist business units to follow up on progress
Protection standards.
in licensing new products/activities;
f. Ensure to continue to update regulations relating to
d. Ensure fulfillment of Bank’s commitments to Bank
Data Protection and follow up on their implementation
Indonesia, OJK, and other regulators and serve as a
and include them in related policies, procedures and
liaison between the Bank and the regulators to build a
processes.
cooperative relationship, especially those related to
g. Provide guidance and advice regarding Data Protection
licensing new products/activities;
issues to each stakeholder, if necessary.
e. Ensure adequate dissemination of new regulations
h. Participate in evaluating the implementation of GCG
through various means, including through coordination
principles with related units.
meetings, communication and providing
recommendations as outlined in GRC (Governance, Risk 2023 Achievements
and Compliance) meetings, email blasts, or by providing In 2023, the Bank further ensured that all of its policies,
regular training to related work units; internal regulations, systems and procedures, as well as its
f. Provide recommendations/reviews of Bank products/ business products and activities were aligned with
activities related to business processes, credit, applicable regulations. At all times, the Compliance
operations and office networks; Directorate supports the Bank to attain its financial targets
PT Bank QNB Indonesia Tbk Annual Report 2023 — 123
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Compliance Function (Continued)
with due regard to the principle of prudence, while also 8. Implemented the Compliance Reminder System
coordinating with all working units to create a stronger (COMPLY) to the relevant working units periodically in
customer database, foster better business processes, and connection with ad hoc, daily, weekly, monthly,
manage adequate reporting and information systems to quarterly semester, and annual reports; as well as
boost strategic decision-making. The Bank also began reviewing the report reminder system to ensure the PIC,
implementing personal data protection and continuing deadlines, regulations, and report formats are up to date.
anti-fraud programmes with stricter and more This is done by the Bank to minimise the potential for
comprehensive criteria, as well as implementing anti-money errors when submitting the reports.
laundering, countering the financing of terrorism, and 9. Monitored the Bank’s commitment to the regulators as
counter proliferation financing of weapons of mass well as monitoring the imposition of fines from the
destruction in the financial services sector (AML CFT CPF). regulators and holding coordination meetings with
The Bank ensures its compliance with new regulations issued related units to minimise the potential for errors in the
in 2023 in the banking sector, in particular: future.
10. Strengthened the culture of compliance risk management
1. Law No. 27/2022 on Personal Data Protection; by conducting regular outreach to related work units.
2. Bank Indonesia Regulation No. 3/2023 on Bank 11. Prepared the implementation of the Bank’s internal
Indonesia Consumer Protection; control system in order to ensure compliance with
3. Bank Indonesia Regulation No. 7/2023 on Foreign applicable laws and regulations, including the Bank’s
Exchange Proceeds from Exports and Foreign internal regulations.
Exchange Payments for Imports;
4. OJK Regulation No. 8/2023 on Implementation of Specifically, aside from the scope of compliance established
Anti-Money Laundering, Combating the Financing of for prior years, in 2023 the Bank also implemented the
Terrorism, and Countering Proliferation Financing of following:
Weapons of Mass Destruction in the Financial 1. Published new and/or revised internal regulations via
Services Sector; and the web portal/intranet.
5. OJK Regulation No. 17/2023 on Implementation of 2. Disseminated and communicated the latest regulations
Governance for Commercial Banks. issued by OJK, BI, and LPS in relation to the preparation
To mitigate compliance risk in 2023, the Regulatory for the submission of BI’s Integrated Reporting System
Compliance Division ensured compliance throughout all for Commercial Banks (ANTASENA), updating the
work units in accordance with the provisions and OBOX Application data structure from OJK, fulfilling
performed the following: the Macroprudential Inclusive Financing Ratio (RPIM),
implementing BI-FAST, and submitting Single
1. Ensured the Bank’s compliance with OJK, Bank Indonesia, Customer View (SCV) report via SCV Client Application
LPS regulations and other relevant regulations by to LPS.
strengthening the Compliance Risk Management culture 3. Disseminated the Chinese Walls Policy, Compliance
continuously, by improving the efficacy of compliance and Governance Functions, other significant
culture implementation. This involved regular GRC regulations, and instructions to use COMPLY
meetings with relevant work units. application.
2. Disseminated new regulations via email blast in the form 4. Informed the imposition of fines or the possibility
of new regulations titled “Compliance News”, and of such application by the regulators to the Bank’s
periodic training of compliance to all relevant work units. Management, with copies sent to the Human Resources
3. Reviewed the implementation of plans for new products Division via Compliance Internal Memo to improve
and activities as well as changes in the office network to compliance in reporting as per regulations, so that the
ensure the Bank’s compliance with regulations in the Bank might avoid being fined in the future.
form of a self-assessment compliance checklist. 5. Monitored compliance by following up promptly the
4. Supported the Annual Work Plan to ensure that findings by the Internal Audit or regulators and ensuring
the policies, systems, and procedures as well as that the subsequent implementation’s alignment with the
the business activities of the Bank are aligned with Bank prevailing regulations.
Indonesia and OJK regulations and other applicable 6. Strengthened of the Compliance Culture among others by
regulations, as well as prepared a Compliance Strategy utilising the Compliance Self- Awareness Questionnaire
Map with the theme “Compliance Culture Internalisation (CSAQ) that reflects the efficacy of the compliance
to Support Sustainable Business and Operation”. programmes.
5. Developed the Compliance Campaign as a reminder in 7. Monitored thresholds and ratios as determined by
the form of email blasts. regulators or the prevailing regulations.
6. Evaluated and enhanced policies related to the 8. Prepared a strong infrastructure by:
management of internal procedures, so that they are a. Aligning Compliance Documentation Infrastructure
aligned with applicable regulations. (i.e. policies, procedures, manual steps, framework
7. Maintained good relations with regulators, among guidelines, and registers) with the prevailing
others by ensuring the Bank’s compliance in relation to regulations.
the Bank’s commitments made to OJK, Bank Indonesia, b. Implementing adequate control mechanism to prevent
and/or other supervisory authorities, and ensuring disclosure of confidential information as described in
that reports are submitted to regulators on time. regulations.
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9. Encouraged the Compliance Monitoring Programme by: 8. Conducting corporate actions of the Bank in accordance
a. Reviewing and updating new regulations along with with applicable rules and regulations, including but not
the changes into the Compliance Monitoring limited to GMS (Annual and Extraordinary) and Rights
Programme. Issue.
b. Ensuring proactive measurement or identification 9. Ensuring the Bank’s corporate governance related to
and preventive action for compliance related matters. compliance with regulations governing the BoD, the BoC,
10. Strengthened organisational capacity by: and the Shareholders, including:
a. Establishing the Data Protection Function to ensure a. Regarding the BoD and the BoC: composition of
data protection governance and operational activities members, number of meetings, implementation of
are in line with the laws and regulations. duties and responsibilities, and independence.
b. Implementing data protection technology to monitor b. Regarding the Shareholders: information disclosure
compliance with data protection provisions. and independence.
11. Organised GRC forums at least once a month with other 10. Disseminating the internal policies of the Corporate
related work units, including regarding new regulations Secretary Division.
and/or changes issued by the OJK and/or other 11. Supporting the Corporate Secretary in converting
supervisory authorities. disclosed reserves to shares, by providing regulatory
12. Established the Personal Data Protection Function to review as required.
ensure effectiveness of personal data protection. 12. Implementing the internal control system to ensure
Evaluation of Compliance Function Efficacy compliance with applicable laws and regulations
including the Bank’s internal regulations, effectiveness
Based on OJK Letter No. SR.33/PB.322/2023 dated and efficiency in operational activities, as well as
23 August 2023 regarding the Revision of the Bank’s effectiveness of risk culture in the Bank’s organisation
Business Plan for 2023–2025 and the Bank Soundness Level, as a whole.
the Compliance Directorate carried out the compliance
function comprehensively and effectively during 2023, as ANTI-MONEY LAUNDERING (AML)
shown by the Bank’s ability to maintain Bank Soundness To support the implementation of Anti-Money
Level and Corporate Governance Rating at 2 (Satisfactory), Laundering (AML), Counter-Terrorist Financing (CFT), and
as well as its Compliance Risk Profile at 2 (Low to Moderate). Counter-Proliferation Financing of Weapons of Mass
The ability to evaluate, identify, assess, and mitigate Destruction (CPF), as well as Sanctions Programme,
compliance risks internally using the CSAQ resulted in a the Bank has appointed the AML Sub-Division as a part of
score of 114% (Target Partially Exceeded—TPE), where the Financial Crime Compliance (FCC) Division under the
management has been consistently proactive Compliance Director’s supervision, with the scope of
in highlighting potential problems and risks. The Bank’s duties, among others:
practices meet or exceed the minimum requirements to 1. Ensuring a risk-based and robust AML CFT CPF
ensure an effective compliance programme. framework in line with both regulatory and
2024 Action Plan international best standards;
2. Developing policies and procedures in accordance
In line with the Compliance Strategy Map, the Bank plans with regulations and recent developments of
to engage the following measures in 2024: AML CFT CPF Programme by using a Risk-Based
1. Supporting the fostering of the Compliance Culture as Approach (RBA);
stipulated in the Compliance Strategy Map (Annual Work 3. Developing a robust and customised training
Plan) for up to 2024, with “Compliance Culture programme;
Internalisation to Support Sustainable Business and 4. Ensuring reporting mechanisms are in place in line with
Operation” as its tagline. regulatory expectations; and
2. Reviewing and providing recommendation on internal 5. Ensuring compliance with all commitments it made as
policies and regulations in alignment with new well as with regulatory reporting to regulators with
regulations. regard to AML CFT CPF.
3. Evaluating the efficacy, adequacy, and alignment of the To strengthen AML CFT CPF Programme implementation,
Bank’s policies, regulations, systems, and procedures the AML Sub-Division engages all relevant stakeholders to
owned by Bank according to the applicable regulations. ensure compliance and maintain a robust policy/procedure
4. Reviewing plans for implementation of new product and and AML CFT CPF and Sanctions Programmes in
activities as well as changes to office network to ensure adherence to applicable laws and regulations. This is also
the Bank’s compliance with regulations, including to mitigate any financial crime risks that might be faced by
providing self-assessment compliance checklist to the Bank.
be completed by related working units.
5. Developing and conducting the Compliance Campaign. The effectiveness of compliance culture is also
6. Planning the development and continuous improved by appointing AML Champions functions.
improvement of the COMPLY system for submission to In addition, the Bank conducts regular dissemination via
regulators. online meetings regarding new regulations and AML CFT
7. Strengthening the Compliance Culture by utilising the CPF training initiatives. An AML CFT CPF risk assessment
CSAQ, which reflects the effectiveness of the had been conducted to identify potential control weaknesses
compliance programme. and their mitigation controls, accordingly.
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Compliance Function (Continued)
The Bank remains committed to making continuous by sending email blasts, disseminations, and training
improvements to its systems related to the AML CFT CPF programmes, both for new and existing employees.
and Sanctions Programme. In 2023, the Bank enhanced Anti-fraud awareness and whistleblowing mechanisms
its KYC system called SmartAML to meet regulatory among customers was also raised through various
requirements. The Bank also adjusted its AML CFT policy marketing tools provided proactively.
to comply with POJK 8/2023 on the Implementation b. Requiring all employees to take mandatory block
of Anti-Money Laundering (AML), Counter-Terrorist leaves.
Financing (CFT), and Counter-Proliferation Financing of c. Signing of the integrity pact by new employees and
Weapons of Mass Destruction (CPF) Programmes in the renewal by existing employees.
Financial Services Sector. In the Sanctions Programme, d. Conducting Anti-Bribery & Corruption Risk Assessment,
the Bank updated its transaction screening tool to increase in order to identify the Bank’s vulnerabilities to the risk
the efficiency and accuracy of the screening process. of bribery and corruption, both from within and the
The Bank’s AML CFT Committee meetings took place as external environment.
part of the active monitoring role of the BoD and the BoC e. Updating the policies in line with the applicable
regarding the AML CFT CPF and Sanctions Programmes’ regulations.
implementation. 2. Detection
Apart from the above strategic improvement measures, the a. Performing proactive detection of suspicious
Bank continues to update its policies and procedures transactions.
in response to the latest developments in AML CFT CPF and b. Implementing Whistleblowing System, whereby every
Sactions Programmes, and in compliance with new incident with fraud indication as well as violations
regulations. reported were recorded by the person-in-charge (PIC)
from AFMI, to be subsequently investigated.
ANTI-FRAUD MANAGEMENT AND c. Applying surveillance system that employs closed-
INVESTIGATION circuit television (CCTV) cameras at the head office and
In order to prevent fraud, the Bank implements fraud risk branches. Monitoring was conducted on high-risk areas,
management pursuant to OJK Regulation such as those performing financial transactions (at the
No. 39/POJK.03/2019 dated 19 December 2019 on tellers and ATMs), vaults, etc.
Implementation of Anti-Fraud Strategy for Commercial Banks. 3. Investigation, Reporting, and Sanction
Fraud risk management is performed by Anti-Fraud In 2023, AFMI resolved 17 alleged case of fraud involving
Management & Investigation Sub-Division (AFMI), under external parties. It has been reported to OJK in line with
the Financial Crime Compliance Division and supervised by the applicable provisions.
the Compliance Director, who is directly responsible to the
4. Monitoring, Evaluation, and Follow-up
President Director and may communicate and report directly
to the BoD through the Fraud Oversight Committee (FOC) The Bank is maintaining fraud incident data, which include
and the BoC through Audit Committee. type of fraud, date of fraud, amount of loss, and other
related data; as well as data of the fraud perpetrators, both
AFMI applies the following four-pillar strategy of anti-fraud:
the Bank’s own employees and external parties.
1. Prevention
Internal Fraud in 2023
In 2023, AFMI implemented several fraud prevention
According to the Report of Anti-Fraud Strategy
activities to raise anti-fraud awareness, including:
Implementation in Semester I and Semester II 2023, as
a. Increasing employee anti-fraud awareness, anti bribery submitted to OJK, there was no internal fraud cases
and corruption and whistleblowing mechanisms substantiated in 2023.
Number of Cases Involving
Internal Fraud BoC & BoD Permanent Employees Contract Employees
2023 2022 2023 2022 2023 2022
Total internal fraud cases - - - - - -
Settled - - - - - -
Under internal process - - - - - -
Pending - - - - - -
Followed up by lawsuit - - - - - -
126 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Risk Management
The Bank’s risk management implementation primarily refers to OJK Regulation No. 18/POJK.03/2016 and OJK Circular
No. 34/SEOJK.03/2016, both of which regulate risk management implementation for commercial banks. This effort is supported
by a risk management framework (RMF), which includes risk management governance, risk management processes, and
risk management tools in line with the Bank’s vision, mission and business strategy
Risk Management Governance
General Meeting of
Shareholders
Board of
Commissioners
Board of Directors
Remuneration & Risk Oversight
Nomination Committee Committee
HR Committee IT Committee
Audit Comittee
Risk Management Asset & Liability
Committee Committee
Credit Committee Purchasing Committee
New Products and Credit Remedial
Activities Committee Committee
Fraud Oversight Operational Risk
Committee Committee
Credit Policy Committee Early Alert Committee
UCan Product
AML CFT Committee
Committee
GRC Committee
PT Bank QNB Indonesia Tbk Annual Report 2023 — 127
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Risk Management (Continued)
A strong risk governance structure ensures effectiveness and > Submitting the trial report for implementation of
consistency of risk management framework. At QNB new RWA for Market Risk in accordance to OJK Circular
Indonesia, the BoC and BoD are responsible for overseeing, No. 23/SEOJK.03/2022 on quartely basis since June 2023
monitoring and managing the risks encountered by using Simplified Standardised Approach (SSA) method,
the Bank, as well as developing risk management culture at prior to official report submission in January 2024.
all levels of the organisation to ensure that all work units > Anticipating deterioration of credit quality due to the
understand the Bank’s strategy, risk appetite, and risk worsening of global economy and impacted from US
management framework. economy policy, therefore the Bank continuously monitors
The BoC is assisted by the Risk Oversight Committee Low Quality Loan (LQL) and restructured accounts
(ROC), which is responsible for reviewing all risk areas and through the Early Alert Committee. This committee’s
analysing other areas related to risk, mitigation controls, meeting was held on bi-weekly basis and monitored every
and potential losses. The BoC delegates its authority to the movement and condition of each low quality accounts and
BoD to implement the risk management framework, and restructured accounts;
the BoD has subsequently established various committees, > Enacting several action plans in connection with the plan
including the Risk Management Committee. to terminate the JIBOR Rate, to be replaced by INDONIA
in 2025 as planned and instructed by the Regulators (BI
In monitoring, controlling, and managing risks, the Bank and OJK), such as setting up a dedicated task force to
implements the three lines of defense approach. In this manage JIBOR Transition Process, which covers IT, Legal,
approach, business units act as the first line of defense; Operation, Finance, Risk, and Business. In terms of
the Risk Management and the Compliance Directorate act infrastructure readiness, the Accounting Rate of Return
as the second line of defense in providing independent (ARR) calculator will be developed to calculate the
monitoring, and the Internal Audit acts as the third line of new Risk-Free Rate (RFR) in 2025;
defense in providing independent assurance and > In relation to Sustainable Finance as mandated by OJK,
consultation. maintaining the Sustainability Policy in place, which will
be continuously progressing in line with the time frame
Risk Management Tools
given by the regulator, so that the Bank will be able to
The development of the Bank’s business plan is based on the fully embed sustainable finance principles in daily
perspective that a good balance between risk and benefits business activities when it is fully mandated by OJK;
must be maintained to achieve long-term growth for > Implementing the Net Open Position (NOP) limit breach
shareholders. notification in 30 minute-basis, as part of tighter FX
As stated in Risk Appetite Statement (RAS) as well as policies monitoring for Market, Liquidity & Enterprise Risk;
and procedures, Risk Management Tools serves as guideline > Reviewing the Interest Rate Risk in the Banking Book
for application of risk management framework. RAS (IRRBB) limit and completing the Key Risk Indicator for
elaborates the level and characteristics of risks taken by the Liquidity, with the amendment effective in January 2024;
Bank. The BoC and BoD are responsible to define RAS while > Improvement of Risk-Based Bank Rating (RBBR) to 2 for
ensuring that detailed policies pertaining to limitations for Semester II/2023, compared to RBBR rating of 3 in
the organisation towards the Bank’s activities have been Semester II/2022, in accordance to supervisory review
stated in Risk Management Framework, consistent with RAS from OJK;
and the Bank’s capability. > Amending the meeting period for ROC to monthly
since October 2023, in accordance to OJK Regulation
The Bank sets the risk limits by taking into account
No. 17/2023 dated 14 September 2023 regarding Good
the capability of its capital to absorb risk exposure, manage
Corporate Governance for Conventional Banks;
previous losses, improve the skills of its human resources,
> Managing reputation and consistent messaging regarding
and comply with the prevailing regulations.
the Bank through centralised communication briefs;
RAS monitoring results are reported periodically to the > Ensuring quality of loans and being very selective on
management as well as to the Risk Management Committee approving new loans with guidance taken from the OJK's
(RMC) and the Risk Oversight Committee (ROC), to ensure direction on restructuring relaxation, Credit Policy, RAC,
compliance and be rectified if needed. RAS, and blacklisted industries;
Risk Management Focus in 2023 > Conducting additional efforts to monitor and improve
credit risk by using stress testing exercises and improving
In 2023, the Bank’s risk management initiatives were focused
the Early Alert Committee function so that indications of
on, among others:
increased credit risk can be anticipated early;
• Using the Risk Acceptance Criteria (RAC) as a basis and > Implementing the RAROC approach to ensure that the Risk
direction for targeted industries to ensure that loans are Adjusted Return of the facility is at an acceptable level and
in line with the Bank's risk appetite; creates added value to the Bank;
> Establishing the Governance Risk & Compliance (GRC) > Consistently implementing PSAK 71 as a tool to calculate
forum with related parties to ensure compliance with new allowance for impairment of financial assets;
regulations; > Improving the monitoring of trade products wrapped in
> Adopting the standardised approach to calculate Risk- cash management products to ensure understanding the
Weighted Asset (RWA) of Credit and Operational Risk in cash cycle of customers as part of monitoring credit and
January 2023. business opportunities;
128 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
> Tightening NPL management to ensure that NPL is maintained at acceptable level through close monitoring of individual action
plans regarding NPL resolution, NPL restructured and possibility to write off some exhausted accounts;
> Continuing to build provisions to anticipate possibility of lower credit quality and also to ensure the adequacy of provision;
> Continuing the process-based Risk and Control Self Assessment for selected key processes;
> Completing the BC Alternate Site in Kebayoran;
> Conducted Mobility Test and Crisis Management Team (CMT) simulation test;
> Conducted Limited Scale Exercise to pairing branches;
> Reviewed and updated various operational risk management policies, procedures and standards which includes business continuity
management;
> Continuously implementing risk awareness related to business continuity and operational risk;
> Implementing Legal Library Management;
> Implementing Legal e-learning for Lending;
> Implementing Legal e-learning for Funding;
> Improving cyber security monitoring capability, by onboarding a number of critical servers to monitor the Security Operation
Center in Head Office – Doha;
> Improving IT Security infrastructure with implementation of Anti-DDOS and Data Leakage Prevention (DLP) tool;
> Increasing employee alertness against cyber attacks via email by simulating phishing emails;
> Performing penetration testing for both ad hoc and annual assessment; and
> Implementing ANTASENA, SiMODIS, SISMONTAVAR, E-Licensing, APOLO, SIPENA, SCV, CBS (Core Banking System), and
BI-FAST (Bank Indonesia-Fast Payment), by taking into account the provisions of BI, OJK, and LPS; and
> Continuously monitoring any publication regarding the Bank through daily media monitoring as part of managing reputational
risk.
Risks Profile and Mitigation Measures
The Bank’s Risk Profile as at 31 December 2023
Inherent Risk Risk Management Risk Level
No. Risk
Rating Quality Rating Rating
1 Credit Risk 3 2 3
2 Market Risk 2 2 2
3 Liquidity Risk 2 2 2
4 Operational Risk 2 2 2
5 Legal Risk 2 2 2
6 Strategic Risk 3 2 3
7 Compliance Risk 2 2 2
8 Reputational Risk 2 2 2
Composite Risk 2
CREDIT RISK
The Bank manages credit risk through the establishment of a series of policies and processes that ensure prudence and
thoroughness. Every credit decision is approved by an authorised credit authority based on a loan approval matrix. Developments
which may affect the Bank’s credit portfolio are monitored by the Early Alert Committee to anticipate declining credit quality from
the adverse impacts of global economy and US economy policy. The Bank conducts stress tests on debtors with large exposures
regularly, and established guidelines in monitoring loan portfolios such as Industry Limit and RAS to avoid concentration of risk in
certain sectors. Review of credit risk management methodologies, including improving credit policies and Credit Procedures,
especially for Corporate & Institutional Banking segment, is carried out continuously.
MARKET RISK
Oversight of market risk is delegated by the BoD to the Asset and Liability Committee (ALCO). Market risk exposures primarily
relate to interest rate risk in the banking book (IRRBB) and FX risks that generally arise as a result of the Bank’s day-to-day
business activities. Our market risk function through Market, Liquidity & Enterprise Risk Management monitors all market
risks within the ALCO-approved delegated authority limits and product mandates. The market risk limits are set at conservative
levels to reflect a limited appetite for this type of risk exposure. IRRBB is measured using the parameters of Net Interest Income
(NII), Economic Value of Equity (EVE) and PV01. While in measuring FX Risk, Bank is using the Net Open Position (NOP) and
Value at Risk (VaR).
PT Bank QNB Indonesia Tbk Annual Report 2023 — 129
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Risk Management (Continued)
LIQUIDITY RISK STRATEGIC AND REPUTATIONAL RISKS
To ensure a sustainable, profitable business and to retain The Bank is continually reviewing its strategic plan,
the confidence of the financial markets, the prudent analysing steps that have been done, and ensuring that all
management of liquidity is essential. The responsibility for plans are running in accordance with its mission and vision.
liquidity management ultimately resides with the BoD, Reputation risk is managed by Customer Experience and
with day-to-day management oversight being delegated to Corporate Communication, whereby the Bank has a Contact
the ALCO. The risk management oversight process Center for customers and performs consistent media
provides assurance that the Bank’s resources are sufficient monitoring. External parties, i.e. customers, media, or third
in amount and diversity. This allows for planned and parties, may submit their complaint via telephone and/or
unplanned increases in funding requirements to be email that will be answered by the relevant party according
accommodated routinely without material adverse impact to the subject and the prevailing provisions in the Bank.
on earnings or on the way the Bank is perceived in the COMPLIANCE RISK
market. We maintain a comprehensive liquidity control
framework to manage the Bank’s liquidity and funding Regulatory Compliance Division is responsible for managing
risk in a robust manner. Through this framework, we help compliance risks, through Governance, Risk, and
to control and optimise the risk-return profile of the Bank. Compliance (GRC) forum and dissemination of new
The Bank monitors this risk using a number of metrics to regulations issued by regulators, as well as activation
ensure that the risk remains with appetite, including the of email blast and report reminder through Compliance
Liquidity Coverage Ratio (LCR) and the Net Stable Funding Reminder System (COMPLY) related to obligation to submit
Ratio (NSFR). Further, the Bank operates within AL/DPK reports for each working units. Regulatory Compliance
limits as per OJK requirement and RIM (LDR) threshold as Division provides reviews and recommendations for policies
per BI regulation. and internal procedures, and also compliance assessment/
opinions on new products and activities which will be and/
OPERATIONAL RISK or have been implemented by the Bank, including reviews
The Bank has its risk appetite and risk tolerance serving a on product terminations and branch office closures.
reference or limit in managing operational risk. The BoD Regulatory Compliance Division also monitors regulatory
and BoC play an active role in overseeing operational risk fines to minimise future recurrence of reporting errors. The
management through related committees. The Bank has Regulatory Compliance Division ensures
adequate organisational tools in line with its business the implementation of Data Protection in accordance with
scale and complexity to support operational risk applicable laws and regulations, among others, maintaining
management. At present, there is the Operational Risk a framework by considering the purposes of Data Privacy
Division and IT Security & Risk Division under and all processing activities that occur within the Bank.
the Risk Management, and the Anti-Fraud Management & RISKS RELATED TO SUSTAINABLE FINANCE
Investigation Division under the Compliance Directorate. IMPLEMENTATION
They have various responsibilities related to managing
operational risk, IT risk, and fraud risk. The Bank also has Related to sustainable finance implementation,
implemented Operational Risk Management Policies, a comprehensive and integrated risk management
Event Loss Data Management, RCSA, Business Continuity framework has been strengthened with aspects of internal
Management, as well as other standards and control. The Bank implemented the tiga lines of defense as
transactional limits. Every risk or risk event identified by internal control framework. Risk control in Line 1 is
Line 1, Line 2 and Internal Audit will be determined as a performed by the working units that carry out the business
follow-up improvement or mitigation to minimise and process, while Line 2 is performed by independent working
mitigate the risk as well as to prevent the recurrence of unit that has a risk management function, and Line 3 is
events in the future. Training to enhance employees’ performed by the working unit that carries out internal
operational risk awareness is ongoing. audit function. Bank also conducts a review of its portfolio
management strategy for each debtor and prospective
LEGAL RISK debtor related to the ownership of Environmental Impact
Legal risks are managed on the second line of defense by the Analysis (AMDAL) and Company Performance Rating
Legal Division. The Bank is further assisted by external law Assessment Program in Environmental Management
offices to provide legal recommendations on several (PROPER) that pays attention to the sustainability of the
agreements including credit agreements and collateral environment before the credit approval. As its long term
arrangements. Legal risk is also managed by standardising strategy, the Bank will also focus on sustainable sectors
agreements for lending and funding, with their related and renewable energy.
implementation monitored at all times. Dissemination and Evaluation on Risk Management Effectiveness
legal training, including legal e-learning, and annual legal
forum are provided to non-legal employees to foster a legal Evaluation and review of RMF is carried out internally and
risk awareness culture. Litigation cases are handled by externally to measure its efficacy. The RMC is the highest
independent lawyer and monitored by litigation team. There risk committee, and the Audit Committee functions as an
has been no actual loss arising from the court order internal party responsible for reviewing policies and
faced by the Bank. implementing the RMF. They also provide advice and
recommendations to the BoC as part of oversight function.
130 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Internal Audit periodically reviews and examines credit risk management. The Bank applies Three Lines of
application of risk management based on the principle of Defense in managing credit risk. In terms of credit risk
risk-based audit. Externally, the Bank’s risk management is management, the first line of defense is the Credit
evaluated by external auditors and regulators. As of Analyst and Credit Reviewer Division whose function is
December 2023, based on the Bank’s internal assessment, to assess the debtor’s suitability to obtain a loan from
the Bank’s overall risk management quality was rated 2 the Bank in accordance with the regulations and policies
(Satisfactory). set by the regulator (OJK and BI) and also the Indonesian
Based on this result, the BoD evaluated that the Bank’s Government, the RAC, and the Credit Policy maintained
existing risk management system is adequate to oversee and by the Bank.
manage all the risks from its current business undertakings. The second line is the Portfolio Management function,
which has responsibilities related to managing and
Risk Disclosures reporting credit risk at the portfolio level to Management
Publication of Risk Exposure and Capital Structure for and regulators (OJK and BI). The Portfolio Management
RWA for Credit Risk – Standardised Approach function reports directly to the Chief Risk Officer.
QNB Indonesia has complied with the requirements to In the third line there is the Internal Audit Division
provide disclosure on its capital and risk exposures to the which has implemented the Internal Audit function
risk-weighted assets (RWA) for credit risk, as stipulated by effectively by developing and implementing a risk-based
the OJK Circular No. 24/SEOJK.03/2021. The following audit methodology in preparing the annual audit plan.
report provides the disclosures. The review process by the Internal Audit Division is
DISCLOSURE OF QUALITATIVE INFORMATION ON based on the audit plan that has been approved by the
CREDIT RISK IN GENERAL TERMS (CRA) President Director and the Audit Committee. The
Internal Audit Division has carried out its role by
1. Explanation of the business model as reflected in the bringing a systematic approach in evaluating and
Bank’s credit risk profile components improving the effectiveness of risk management, control
The Bank is currently focusing on supporting the growth and corporate governance processes.
of credit distribution to the Corporate & Institutional In terms of supervision, there are various committees
Banking segment, as seen from the proportion of lending that supervise credit risk management, namely the Risk
to corporate and commercial debtors which reached 98.5% Management Committee (RMC) and the Risk Oversight
of the total credit disbursed by the Bank. Credit Committee (ROC).
distribution focuses on industrial sector targets which
refer to the Risk Appetite Criteria (RAC) decision 4. Explanation of the relationship between credit risk
to ensure that the credit provided is in accordance with management, risk control, compliance and internal
the Bank’s risk appetite. audit functions
2. Explanation of the criteria and approaches used to Day-to-day management of credit risk is carried out based
establish credit risk management policies and on duties and responsibilities in accordance with the
determine credit risk limits Three Lines of Defense framework, namely with line one
being the business/function responsible for handling risk
The Bank has the Credit Risk Management Policy and either as risk owner, internal control owner or product/
Procedures and has developed policies in accordance with process owner, line two is the Portfolio Management
the relaxation program issued by the OJK to anticipate a function which is responsible for providing tools,
decline in its customers’ financial health conditions. methodology, framework and advisory, and line three
The Bank continuously improves its Credit Policies and is Internal Audit which carries out the assurance function
Procedures, so that they are more in line with business independently.
developments and applicable best practices. In addition, the 5. Explanation of the scope and main information of
Bank continues to maintain the quality of existing credit reporting on credit risk exposure and credit risk
and new credit by referring to the Credit Policy, the RAC, management functions to the BoD and the BoC
Risk Appetite Statement (RAS), and blacklisted industries,
as its guidelines. Reports on credit risk management to the BoD and senior
management of the Bank are submitted periodically at
The Bank also continues to monitor and improve the BoD and Risk Management Committee meetings.
performance related to credit risk by using regular stress These reports include, among other things, RAS and Key
testing and improving the function of the Early Alert Risk Indicators (KRI) for credit risks related to capital
Committee. Testing is carried out twice a month, adequacy, concentration, and credit quality. Apart from
so that indications of increasing credit risk can be that, the reporting also conveys the progress status of
anticipated early. corrective follow-up related to credit risk.
3. Explanation of the structure and organization of
credit risk management and control functions
The Bank has adequate organisational tools in accordance
with its business scale and business complexity to support
PT Bank QNB Indonesia Tbk Annual Report 2023 — 131
Page 134
Risk Management (Continued)
Disclosure of Credit Quality to Assets - Bank Unconsolidated
Position at December 2023
(in million Rupiah)
Gross Carrying Allowance
Amount for CKPN
Impairment CKPN
Matured Outstanding Assets Stage 2 and (IRB Net
No. Jenis Masalah Claims Claims (CKPN) Stage 3 Stage 1 Approach) Amount
1 Credit 463,584 5,492,840 507,138 416,015 91,123 - 5,449,286
2 Securities - - - - - - -
Administrative
3 - 792,433 - - - - 792,433
Account Transactions
4 Total 463,584 6,285,274 507,138 416,015 91,123 6,241,719
Disclosure of Changes in Credit and Securities Claims (CR2) - Bank Unconsolidated
Position at December 2023
(in million Rupiah)
1 Matured Credit and Securities in the last reporting period 36,700
2 Matured Credit and Securities since the last reporting period 1,153,571
3 Credit and Securities which reversed to Outstanding Claims 564,207
4 Write off Amount 36,263
5 Other Changes (126,217)
6 Matured Credit and Securities at the end of the reporting period (1+2-3-4+5) 463,584
ADDITIONAL DISCLOSURES ON THE QUALITY OF CREDIT ON ASSETS (CRB)
1. Measurement of Expected Credit Losses (KKE)
The main inputs for the measurement of expected credit losses (KKE) are the following variables:
1) probability of default (PD);
2) loss given default (LGD); and
3) exposure at default (EAD).
These parameters are generally derived from internally developed statistical models and other historical data. These parameters
are adjusted to reflect forward-looking information as described above.
PD estimates are estimates on a certain date, which are calculated based on a statistical ranking model regarding the magnitude
of the probability that default will occur within a certain time period. This statistical model is primarily based on internally
compiled data consisting of quantitative and qualitative factors and supplemented with external credit assessment data
where available.
LGD is the size of the possible loss should a payment default occur. The Bank estimates LGD parameters based on LGD
benchmarked internally. The LGD model considers the estimated collateral value and recovery costs of each collateral that is
an integral part of a financial asset.
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
EAD represents the expected exposure in the event of default. Banks derive EAD from current exposure to counterparties and
potential changes to current value permitted under the contract including amortisation. The EAD of a financial asset is
the gross carrying amount. For credit commitments and financial guarantees, the EAD includes the amount drawn, as well as
the potential amount that can be drawn in the future under the contract, estimated based on historical observations and
forward-looking estimates.
The calculation of reserves for impairment losses will be calculated according to each risk level (staging), namely for the next
12 months for stage 1 (performing), as well as over the life of the bill (lifetime) for stage 2 (underperforming) and stage 3
(non-performing).
2. Forward-looking information
The Bank uses statistical models to incorporate macro-economic variables (MEV) on historical default rates.
The methodology and assumptions involved, including forecasts of future economic conditions, are reviewed periodically.
Table 1.1. Disclosure of Net Claims by Region - Bank Unconsolidated
Position at December 2023
(in million Rupiah)
Net Claims by Region
Eastern
No Portfolio Category Jakarta Sumatra Regions Java Total
(a) (b) (c) (d) (e) (f) (g)
1 Claims against Government 1,763,520 - - - 1,763,520
2 Claims against Public Sector Entities 1,744,593 - - - 1,744,593
3 Claims against Multilateral Development Banks and International
- - - - -
Institutions
4 Claims against Banks 184,104 - - - 184,104
5 Claims in the Form of Covered Bonds - - - - -
6 Claims against Securities Companies and Other Financial Services
204,760 - - - 204,760
Institutions
7 Claims in the Form of Securities/Subordinated Loans, Equity, and
- - - - -
Other Capital Instruments
8 Loans with House as Collateral 9,953 - - - 9,953
9 Loans with Commercial Buildings as Collateral 1,331,580 - - 14 1,331,593
10 Loans for Procurement of Lands, Cultivation of Lands, and
- - - - -
Constructions
11 Personal Employee/Retiree Loans - - - - -
12 Claims against Micro and Small Enterprises and Retail Portfolio 147,854 3,409 - 515 151,778
13 Claims against Corporations 5,867,187 1,720 - 2,442 5,871,349
14 Matured Claims 322,237 - - 913 323,150
15 Other Assets 877,204 - - - 877,204
Total 12,452,993 5,129 - 3,884 12,462,006
PT Bank QNB Indonesia Tbk Annual Report 2023 — 133
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Risk Management (Continued)
Table 1.2. Disclosure of Net Claims by Economic Sector - Bank Unconsolidated
Position at December 2023
(in million Rupiah)
Claims
Claims against
against Securities
Claims Multilateral Companies
against Development Claims in and Other
Claims Public Banks and Claims the Form of Financial
against Sector International against Covered Services
No Economic Sector Government Entities Institutions Banks Bonds Institutions
(a) (b) (c) (d) (e) (f) (g) (h)
1 Agriculture, Forestry and Fisheries - - - - - -
2 Mining and Extractive Industries - - - - - -
3 Processing Industry - 276,041 - - - -
4 Procurement of Electricity, Gas,
- 500,000 - - - -
Steam/Hot Water and Cold Air
5 Water Management, Waste Water
Management, Waste Management and - - - - - -
Recycling, and Remediation Activities
6 Construction - - - - - -
7 Wholesale and Retail Trade; Car and
- - - - - -
Motorcycle Repair and Maintenance
8 Transportation and Warehousing - - - - - -
9 Hotel and Food & Beverage - - - - - -
10 Information and Communication - - - - - -
11 Financial and Insurance Activities 1,763,520 968,552 - 184,104 - 204,760
12 Real Estate - - - - - -
13 Professional, Scientific and Technical
- - - - - -
Activities
14 Rental and Leasing Activities Without
Option Rights, Employment, Travel - - - - - -
Agents and Other Business Support
15 Government Administration, Defense
- - - - - -
and Compulsory Social Security
16 Education - - - - - -
17 Health and Social Activities - - - - - -
18 Arts, Entertainment and Recreation - - - - - -
19 Other Services - - - - - -
20 Hospitality Activities as an Employer;
Activities That Produce Goods and
- - - - - -
Services by Households to Meet
Personal Needs
21 International Organisations and Other
Extra International Organisations - - - - - -
Activities
22 Hospitality - - - - - -
23 Non-Other Business Field - - - - - -
24 Miscellaneous - - - - - -
Total 1,763,520 1,744,593 - 184,104 - 204.760
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Claims
in the Form of Claims
Securities/ Loans for against
Subordinated Loans with Procurement Micro and
Loans, Commercial of Lands, Small
Equity, and Loans with Buildings Cultivation of Loans to Enterprises Claims
Other Capital House as as Lands, and Employees/ and Retail against Matured Other
Instruments Collateral Collateral Constructions Pensioners Portfolio Corporations Claims Assets
(i) (j) (k) (l) (m) (n) (o) (p) (q)
- - 64,805 - - - 200,237 - -
- - 14,326 - - - 1,035,583 - -
- - 651,246 - - 152 2,669,645 - -
- - - - - - - - -
- - - - - - - - -
- - - - - - 424 318,287 -
- - 69,495 - - 3,824 206,491 - -
- - 16,329 - - 298 - 1,679 -
- - 505,378 - - - 46,113 2,244 -
- - - - - - 730,301 - -
- - - - - - 524,420 - -
- - - - - - 324,914 939 -
- - - - - 161 - - -
- - 8,872 - - - 133,223 - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- 9,953 1,144 - - 147,343 - 1 -
- - - - - - - - -
- - - - - - - - 877,204
- 9,953 1,331,593 - - 151,778 5,871,350 323,150 877,204
PT Bank QNB Indonesia Tbk Annual Report 2023 — 135
Page 138
Risk Management (Continued)
Table 1.3. Disclosure of Net Claims by Remaining Contract Time - Bank Unconsolidated
Position at December 2023
(in million Rupiah)
Net Claims by Remaining Contract Time
Non-
No Portofolio Category ≤ 1 year > 1 - 3 years > 3 - 5 years > 5 years Contractual Total
(a) (b) (c) (d) (e) (f) (g) (h)
1 Claims against Government 1,218,435 - - - 545,085 1,763,520
2 Claims against Public Sector Entities 1,476,677 267,917 - - - 1,744,593
3 Claims against Multilateral Development Banks
- - - - - -
and International Institutions
4 Claims against Banks - - - 184,104 - 184,104
5 Claims in the Form of Covered Bonds - - - - - -
6 Claims against Securities Companies and Other
70,352 134,408 - - - -
Financial Services Institutions
7 Claims in the Form of Securities/Subordinated
- - - - - -
Loans, Equity, and Other Capital Instruments
8 Loans with House as Collateral 21 417 589 8,926 - 9,953
9 Loans with Commercial Buildings as Collateral 398,120 128,061 315,863 489,550 - 1,331,593
10 Loans for Procurement of Lands, Cultivation of
- - - - - -
Lands, and Constructions
11 Personal Employee/Retiree Loans - - - - - -
12 Claims against Micro and Small Enterprises and
129,982 18,465 3,331 - - 151,778
Retail Portfolio
13 Claims against Corporations 4,220,299 932,858 394,197 323,995 - 5,871,349
14 Matured Claims 2,858 656 319,636 - - 323,150
15 Other Assets - - - - 877,204 877,204
Total 7,516,744 1,482,781 1,033,616 1,006,575 1,422,289 12,257,246
Table 1.4 Disclosure of Claims and Reserves by Region - Bank Unconsolidated
Position at December 2023
(in million Rupiah)
Region
No Portofolio Category Jakarta Sumatra East Region Java Total
(a) (b) (c) (d) (e) (f) (g)
1 Claims 12,869,007 5,129 - 3,884 12,878,020
2 Impaired Claims
a. Outstanding 1,373,272 - - - 1,373,272
b. Matured 446,278 - - 17,306 463,584
3 CKPN- Stage 1 90,436 268 - 434 91,138
4 CKPN- Stage 2 375,729 - - - 375,729
5 CKPN- Stage 3 23,893 - - 16,393 40,286
6 Written-Off Claims 36,263 - - - 36,263
136 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Table 1.5. Disclosure of Claims and Reserves by Economic Sector - Bank Unconsolidated
Position at December 2023
(in million Rupiah)
Impaired Claims
CKPN CKPN CKPN Written -
No Economic Sector Claims Outstanding Matured Stage 1 Stage 2 Stage 3 Off Claims
(a) (b) (c) (d) (e) (f) (g) (h) (i)
1 Agriculture, Forestry and Fisheries 173,042 72,605 - 1,999 8,000 - -
2 Mining and Extractive Industries 346,081 - - 10,121 - - -
3 Processing Industry 5,187,291 114,770 - 44,922 3,513 - -
4 Procurement of Electricity, Gas, Steam/
500,000 - - 4,989 - - -
Hot Water and Cold Air
5 Water Management, Waste Water
Management, Waste Management and - - - - - - -
Recycling, and Remediation Activities
6 Construction 440,769 - 418,452 29 100,147 - -
7 Wholesale and Retail Trade;
Car and Motorcycle Repair and 378,049 154,338 14,864 2,314 85,238 14,864 -
Maintenance
8 Transportation and Warehousing 44,882 42,090 2,373 4 25,882 694 -
9 Hotel and Food & Beverage 628,266 565,309 15,604 168 61,171 13,360 -
10 Information and Communication 30,301 - - 7,219 - - -
11 Financial and Insurance Activities 3,483,143 - - 14,194 - - -
12 Real Estate 390,812 387,500 1,899 2 64,000 959 -
13 Professional, Scientific and Technical
161 - - 6 - - -
Activities
14 Rental and Leasing Activities Without
Option Rights, Employment, Travel 166,448 33,224 - 1,131 24,353 - -
Agents and Other Business Support
15 Government Administration, Defense
- - - - - - -
and Compulsory Social Security
16 Education - - - - - - -
17 Health and Social Activities - - - - - - -
18 Arts, Entertainment and Recreation - - - - - - -
19 Other Services - - - - - - -
20 Hospitality Activities as an Employer;
Activities That Produce Goods and
- - - - - - -
Services by Households to Meet
Personal Needs
21 International Organisations and Other
Extra International Organisations - - - - - - -
Activities
22 Hospitality 231,572 3,436 10,392 4,040 3,424 10,409 -
23 Non Other Business Field - - - - - - -
24 Miscellaneous 877,204 - - - - - 36,263
Total 12,878,020 1,373,272 463,584 91,138 375,729 40,286 36,263
PT Bank QNB Indonesia Tbk Annual Report 2023 — 137
Page 140
Risk Management (Continued)
Table 2.1 Disclosure of Performing and Non-Performing Assets
Position at December 2023
(in million Rupiah)
Non-Performing (KL, D, M Quality)
Not Impaired Claims
Performing
(L and DPK Quality) Impaired Claims Past Due > 90 Hari Past Due ≤ 90 Hari
Gross Gross Gross Gross
Carrying Carrying Carrying Carrying
Amount CKPN Amount CKPN Amount CKPN Amount CKPN
(a) (b) (c) (d) (e) (f) (g) (h)
1 Securities - - - - - - - -
2 Credit
a. Corporation 4,100,195 246,303 - - - - - -
b. Retail 1,810,536 220,642 45,694 40,193 - - - -
Administrative
3 3,901,100 - - - - - - -
Account Transactions
Tabel 2.2 Disclosure of Performing and Non-Performing Restructuring Assets
Position at December 2023
(Bank Unconsolidated)
Performing Non-Performing
(L and DPK (L and DPK
Quality) Quality) Stage 1 Stage 2 Stage 3
Gross Gross Gross Gross Gross
Carrying Carrying Carrying Carrying Carrying
Amount CKPN Amount CKPN Amount CKPN Amount CKPN Amount CKPN
(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)
1 Securities - - - - - - - - - -
2 Credit
a. Corporation 196,428 111,120 - - - - 196,428 111,120 - -
b. Retail 2,774 231 22 22 2,774 231 - - 22 22
Administrative
3 - - - - - - - - - -
Account Transactions
138 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
QUALITATIVE DISCLOSURES RELATED TO CREDIT RISK MITIGATION TECHNIQUES (CRC)
To disclose the collateral evaluation and management process, the Bank uses data registered in the Bank’s records for collateral
and carries out inventory checks by comparing the data with original documents kept by the Bank. This evaluation process is
carried out regularly and Bank records will always be updated for any changes and supporting documentation will be stored
properly by the Bank.
Based on regulatory regulations, there are three types of Credit Risk Mitigation (MRK) Techniques that are recognised and can
be used by Banks, namely Collateral Technique, Guarantee Technique, and Credit Guarantee/Insurance Technique. Currently
the Bank does not have a concentration on one particular MRK technique, because the Bank does not have exposure to all three
types of MRK techniques that are recognised in accordance with the statutory regulations.
Quantitative Disclosures related to Credit Risk Mitigation (MRK) Technique (CR3)
Position at December 2023
(in million Rupiah)
Claims
Claims Not Claims Claims Secured with Claims
Secured with Secured with Secured with Guarantee and/or Secured with
MRK Technique MRK Technique Collateral Credit Insurance Credit Derivatives
(a) (b) (c) (d) (e)
1 Credit 5,110,038 16,098 - - -
2 Securities - - - - -
3 Total 5,110,038 16,098 - - -
Matured Credit and
4 323,150 - - - -
Securities
PT Bank QNB Indonesia Tbk Annual Report 2023 — 139
Page 142
Risk Management (Continued)
DISCLOSURE OF THE USE OF EXTERNAL CREDIT RATINGS (CRD)
To obtain information regarding the ratings from debtors directly and/or using desktop checking, the Bank searches for and uses
existing rating information related to customers in its assessment. If there are changes, customer data will be updated according
to the latest information. The portfolio categories assessed by the Bank using this ranking methodology are all the categories
whose information is accessible via desktop checking.
Disclosure of Credit Risk Exposure and Impact of Credit Risk Mitigation (MRK)
Technique (CR4)
Position at December 2023
(in million Rupiah)
Net Claims Before
FKK and MRK Implementations
Statement of
Financial Position TRA
No Portfolio Category (a) (b)
1 Claims against Government 1,763,520 -
2 Claims against Public Sector Entities 744,593 1,000,000
Claims against Multilateral Development Banks and
3 - -
International Institutions
4 Claims against Banks 184,104 -
Claims against Securities Companies and Other Financial
- -
Services Institutions 1)
5 Claims in the Form of Covered Bonds - -
6 Claims against Corporations - General Corporate Exposures 2) 3,115,909 2,611,020
Claims against Securities Companies and Other Financial
204,760 -
Services Institutions 3)
Dedicated Financing Exposure 4) - -
Claims in the Form of Securities/Subordinated Loans, Equity,
7 - -
and Other Capital Instruments
8 Claims against MSMEs and Retail Portfolio 32,217 118,999
9 Loans with Property as Collateral - -
Loans with House as Collateral whose Payments Are Not
9,953 -
Materially Dependent on the Property's Cash Flows
Loans with House as Collateral whose Payments Are
- -
Materially Dependent the Property's Cash Flows
Loans with Commercial Property as Collateral whose Payments
655,135 171,080
Are Not Materially Dependent on the Property's Cash Flows
Loans with Commercial Property as Collateral whose Payments
505,378 -
Are Materially Dependent on the Property's Cash Flows
Loans for Procurement of Lands, Cultivation of Lands, and
- -
Constructions
10 Matured Claims 323,150 -
11 Other Assets 877,204 -
12 Total 8,415,924 3,901,100
140 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Net Claims After RWA and
FKK and MRK Implementations Risk-Weighted Average
Statement of Risk-Weighted Average
Financial Position TRA RWA (e/(c+d))
(c) (d) (e) (f)
1,763,520 - - -
744,593 100,000 372,297 44%
- - - -
184,104 - 48,237 26%
- - - -
- - - -
3,115,909 290,886 2,962,311 87%
204,760 - 40,952 20%
- - - -
- - - -
32,217 12,181 14,507 33%
- - - -
9,953 - 4,463 45%
- - - -
655,135 17,108 655,135 97%
505,378 - 353,764 70%
- - - -
323,150 - 321,895 100%
877,204 - 977,967 111%
8,415,924 420,175 5,751,528 -
PT Bank QNB Indonesia Tbk Annual Report 2023 — 141
Page 144
Risk Management (Continued)
Disclosure of Exposure by Assets Classes and Risk Weights (CR5)
Position at December 2023
(in million Rupiah)
No Portfolio Category 0% 20% 50%
1 Claims against Government 1,763,520 - -
No Portfolio Category 20% 50%
2 Claims against Public Sector Entities - 844,593
No Portfolio Category 0% 20% 30% 50%
Claims against Multilateral Development
3 - - - -
Banks and International Institutions
No Portfolio Category 20% 30% 40% 50%
4 Claims against Banks 72,734 111,138 - -
Claims against Securities Companies and
- - - -
Other Financial Services Institutions 1)
No Portfolio Category 10% 15% 20% 25% 35%
5 Claims in the Form of Covered Bonds - - - - -
No Portfolio Category 20% 50% 65% 75% 80%
Claims against Corporations - General
6 - 305,715 - - -
Corporate Exposures 2)
Claims against Securities Companies and
204,760 - - - -
Other Financial Services Institutions 3)
Dedicated Financing Exposure 4) - - - - -
No Portfolio Category 100% 150%
Claims in the Form of Securities/
7 Subordinated Loans, Equity, and - -
Other Capital Instruments
No Portfolio Category 45% 75%
8 Claims against MSMEs and Retail Portfolio 44,086 311
142 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Net Claims After FKK and
100% 150% Others MRK Implementations
- - - 1,763,520
Net Claims After FKK and
100% 150% Others MRK Implementations
- - - 844,593
Net Claims After FKK and
100% 150% Others MRK Implementations
- - - -
Net Claims After FKK and
75% 100% 150% Others MRK Implementations
- - 233 - 184,104
- - - - -
Net Claims After FKK and
50% 100% Others MRK Implementations
- - - -
Net Claims After FKK and
85% 100% 130% 150% Others MRK Implementations
- 3,101,080 - - - 3,406,795
- - - - - 204,760
- - - - - -
Net Claims After FKK and
250% 400% Others MRK Implementations
- - - -
Net Claims After FKK and
85% 100% Others MRK Implementations
- - - 44,397
PT Bank QNB Indonesia Tbk Annual Report 2023 — 143
Page 146
Risk Management (Continued)
Disclosure of Exposure by Assets Classes and Risk Weights (CR5) (Continued)
Position at December 2023
(in million Rupiah)
No Portfolio Category 0% 20% 25% 30% 35% 40% 45% 50% 60%
9 Loans with Property as Collateral - - - - - - - - -
Loans with House as Collateral whose
Payments Are Not Materially Dependent on - - - 1,497 - 2,145 - 6,311 -
the Property's Cash Flows
without a credit sharing approach 5) - - - - - - - - -
with a credit sharing approach
- - - - - - - - -
(guaranteed) 5)
with a credit sharing approach
- - - - - - - - -
(guaranteed) 5)
Loans with House as Collateral whose
Payments Are Materially Dependent the - - - - - - - - -
Property's Cash Flows
Loans with Commercial Property as Collateral
whose Payments Are Not Materially - - - - - - - - -
Dependent on the Property's Cash Flows
without a credit sharing approach 5) - - - - - - - - -
with a credit sharing approach
- - - - - - - - -
(guaranteed) 5)
with a credit sharing approach
- - - - - - - - -
(guaranteed) 5)
Loans with Commercial Property as Collateral
whose Payments Are Materially Dependent - - - - - - - - -
on the Property's Cash Flows
Loans for Procurement of Lands, Cultivation
- - - - - - - - -
of Lands, and Constructions
Net Claims After
FKK and MRK
No Portfolio Category 50% 100% 150% Others Implementations
10 Matured Claims 3,166 319,328 656 - 323,150
Net Claims After
FKK and MRK
No Portfolio Category 0% 20% 100% 150% 1250% 5) Others Implementations
11 Other Assets - - 877,204 - - - 877,204
144 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Net Claims After FKK and
65% 70% 75% 85% 90% 100% 105% 110% 150% Others MRK Implementations
- - - - - - - - - - -
- - - - - - - - - - 9,953
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - 672,243 - - - - 672,243
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- 505,378 - - - - - - - - 505,378
- - - - - - - - - - -
Net Claims of TRA Net Claims Net Claims
No Risk-Weights Financial Statements (prior FKK) FKK Average (After FKK and MRK)
1 < 40% 2,153,649 - - 2,155,794
2 40% - 70% 1,568,779 1,000,000 100,000 1,709,248
3 75% 30 118,999 12,181 311
4 85% - - -
5 90% - 100% 4,692,577 2,611,020 290,886 4,969,856
6 105% - 130% - 171,080 17,108
7 150% 889 - - 889
8 250% - - -
9 400% - - -
10 1250% - - -
11 Total Net Claims 8,415,924 3,901,100 420,175 8,836,099
PT Bank QNB Indonesia Tbk Annual Report 2023 — 145
Page 148
Code of Ethics and Corporate Culture
The Bank applies code of ethics as a guidance for each COMPLIANCE
employee in making the correct decision, and this includes 1. Whistleblowing
the rules to escalate and discuss among interest parties to 2. Politics
ensure that all stakeholders take the right actions and 3. Fraud, Money Laundering & Terrorist Financing
display appropriate behaviour. 4. Confusion/Dilemma
Each employee can access the Bank’s code of ethics 5. Concluding Principles
through the Bank’s human resources information system
(HRIS) and employee intranet portal. In addition, each Code of Ethics Dissemination and Enforcement
employee is also required to provide statement on their To make sure that all employees reach the same level of
understanding of and commitment to doing their work in understanding and support the implementation of the code
alignment with the code of ethics. The Bank applies a of ethics, the code of ethics has been disseminated and can
disciplinary policy in the case of violation of code of ethics be accessed by all employees through the Human Resources
or standard operating procedures. Information System (HRIS). Employees are required to fill in
a statement that they have read and understand the
Applicability of the Code of Ethics contents of the code of ethics. All employees are required to
The code of ethics applies universally, which means that apply the principles defined in the book in carrying out their
all values encompassed in it are applicable to all personnel operational duties.
of PT Bank QNB Indonesia Tbk, including the BoC, BoD, and Implementation of this code of ethics is observed and
all levels of the management. evaluated periodically by the Bank. Revision to the code of
Code of Ethics’ Elements ethics may be conducted when deemed necessary as a form
of compliance with the prevailing regulations and
All employees of the Bank are strongly committed to legislations in Indonesia.
upholding the code of ethics in their day-to-day activities.
The following are its elements: Corporate Culture
CODE OF ETHICS The foundation and guidelines for employees’ behaviour,
1. Teamwork as manifested in QNB Values, presented in a separate
2. Relationship Based on Trust section in the Company Profile chapter, serve as the basis
3. Protection of the Bank’s and Customers’ Assets and for the Bank’s corporate culture.
Interests
4. Supplier Relationship
5. Social Responsibility
6. Adherence to the Law
7. Adherence to All Policies and Procedures of PT Bank
QNB Indonesia Tbk
8. Disclosure of Confidential Information
9. Our Word is Our Bond
10. Restriction on Working Elsewhere
11. Dealing with the Media
12. Avoidance of Inducement
13. Avoidance of Conflict of Interest
14. Proper Management of Staff Account
15. Personal Indebtedness
16. Personal Transactions
17. Attention to Personal Matters
18. Personal Development
19. Integrity in Interpersonal Relationships
20. Personal Conduct
21. Personal Appearance
22. Dealing with QNB Shares
23. Intellectual Property
SECURITY
1. Safety & Security
2. Continuity of Business in Times of Troubles
146 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Whistleblowing System
The Bank’s commitment to upholding an ethical work culture and good
corporate governance principles is made manifest the establishment of
a whistleblowing system called AyoLapor, managed by the Anti-Fraud
Management & Investigation Sub-Division.
The Bank has set up a mechanism to manage and follow-up truth and accuracy of the information that they have
any act that violates its internal rules and values. submitted and provide adequate information for the
This mechanism upholds the principle of confidentiality to continuation of investigation. Information must include the
fully guarantee the anonymity of the whistleblower. The violator’s identity, chronology of events, and the violation.
Bank identifies and minimises financial and non-financial The whistleblower may submit their report to AyoLapor
losses by encouraging employees to report the violations they via any of the following: e-mail to ayolapor@qnb.co.id or
find as early as possible. telephone (+6221 50857925 for external, or extension 8558
Whistleblowing System Legal Reference for ULJT–Untuk Lapor Jangan Takut for internal). Reports
received may also be those escalated by other divisions,
The legal basis for the Bank’s whistleblowing system is the alleged fraud event experienced by the whistleblower, etc.
OJK Regulation No. 39/POJK.03/2019 on Implementation
of Anti-Fraud Strategy for Commercial Banks. Protection for Whistleblowers
Scope of Whistleblowing System The Bank strives to ensure that every whistleblower is
protected against any form of harassment or intimidation,
This system applies universally and fairly to all individuals and have their identity secured and their confidentiality
of the Bank on all levels of employment, including the BoD, guaranteed.
the BoC, and committees under the BoC, as well as external
parties that may provide information related to the violation Whistleblowing Report Handling
that they are aware of. The reporting system is handled by the Anti-Fraud
General Provisions of Whistleblowing System Management & Investigation Sub-Division, whose primary
responsibility is to administer the reports, monitor the follow
Whistleblowing may be from internal or external parties. up to the reports, and maintain the confidentiality of the
Internal parties include employees (permanent, in identities of both the reporting parties and the reported
probation, contract, and outsourced), Management parties. Reports must be submitted to the Fraud Oversight
(including the BoD), and the BoC. External parties may Committee (FOC), which consists of the BoD and Senior
report the violation by providing the correct and valid proof Management. In the case of audit matters included in the
(in the form of recordings, photos, etc.) as evidence. report, the report shall also be submitted to Audit Committee
Violators are parties suspected or believed to be suspected Chairman, along with the work plan to handle the report. If
of having conducted violation or having acted against the the reported party is an FOC member, the report receiver shall
law, or having conducted unethical/immoral actions not submit the report to said FOC member who is involved.
or other actions that may jeopardise the Bank, either
financially or non-financially. Performance
In total, two valid reports were submitted via AyoLapor in
Whistleblowing Mechanism 2023. One case was resolved in 2023 and the other
In the reporting process, the whistleblower must keep the remained under investigation by the end of the year.
Whistleblowing Reports in 2023
Description Total
Total reports received 2
With indication of fraud 0
Without indication of fraud 2
PT Bank QNB Indonesia Tbk Annual Report 2023 — 147
Page 150
Anti-Bribery & Corruption Policy
QNB Indonesia upholds a zero-tolerance principle regarding to bribery and corruption, and is also committed to the highest
standards of acting professionally, fairly, and with integrity in all transactions and business dealings and relationships
wherever it operates. The Bank also implements and enforces an effective system against bribery and corruption.
Corruption is defined as the abuse of power by someone entrusted by a company/organisation, both in the public and private sectors,
to obtain personal gain or serve personal interests.
The most commonly encountered form of corruption is bribery. Other types of corruption include, but are not limited to, practices
of misappropriation, theft, deception, extortion, conflict of interest, illegal forms of political contribution/payment to charity,
third-party placement with low interest rate coupled with a promise of reward, and receiving illegal fund from money
laundering. Corruption also encompasses the giving of gifts previously offered, promised, or provided to obtain commercial gain,
obtain employment, abuse of regulations, as well as other personal gains.
To mitigate the risk of bribery and corruption, the Bank has updated its Anti-Bribery and Corruption Policy, independently evaluated
the risk of bribery and corruption, disseminated the principle of zero-tolerance of bribery and corruption to raise awareness thereof,
and required all employees, including the BoD and the BoC, to sign the Integrity Pact.
In 2023, the Bank recorded zero cases of corruption and bribery taking place across its business
Information Disclosure and Access to
Bank’s Information
The Bank welcomes the public to access the latest information on its financial, non-financial, and other reports, under the
principles of transparency and accountability, by conducting public exposes, issuing press releases, and maintaining the corporate
website, www.qnb.co.id.
Customers may get in touch with the Bank or submit any query or complaint through the Bank’s Contact Center at (+62 21) 300 55 300.
The media are welcome to contact Corporate Communication via email at corporate.communication@qnb.co.id.
The Bank distributes press releases to media with nationwide coverage, and engage the media actively, resulting in the publication
of articles that highlight the Bank’s value to the public.
Meanwhile, public exposes serve as a means for the Bank to disclose its financial and operational performance, achievements,
challenges, and other aspects, to investors, analysts, fund managers, stock exchange members and representatives, and the mass media.
Information Disclosure Activities in 2023
Disclosure Event Frequency Disclosure Date
AGMS 1 30 May 2023
EGMS 1 16 February 2023
Public Expose 1 12 February 2023
Customer Gathering 41 Throughout the year
Mass Media Review 132 Throughout the year
Press Release 4 Throughout the year
148 — PT Bank QNB Indonesia Tbk Annual Report 2023
Page 151
2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Litigations
In 2023, the Bank was involved in 12 civil cases and 2 criminal cases. Details of their settlement status are given below:
Number of Cases
Legal Dispute
Civil Criminal
Settled, with a legally binding verdict 2 0
In the process of settlement 10 2
Total 12 2
None of these cases had a significant impact on the Bank or its operations.
None of the Bank’s BoC or the BoD members faced any lawsuit or legal case in the court and/or arbitration agencies in any form in
Indonesia. There is no material effect of litigation on the Bank’s business continuity.
Sanctions
In 2023, the Bank did not receive any sanction in any form from the government nor from other relevant authorities.
Transparency on the Bank’s Financial
and Non-Financial Performance
In line with the transparency principle, the Bank prepares and presents various reports consisting of Annual Reports, Monthly
and Quarterly Published Reports, as well as other reports related to the holding of GMS and Public Expose.
These initiatives are carried out pursuant to the applicable provisions and regulations, including POJK No. 37/POJK.03/2019 on
Transparency and Publication of Bank Reports; POJK No. 8/POJK.04/2015 on Website of Issuer or Public Company; and IDX BoD
Decree No. Kep-00015/BEI/01/2021 on Amendment to Regulation No. I-E on Information Submission Obligation.
The Bank’s financial and non-financial performance in 2023 was adequately presented in the forms mentioned above and reported
to the relevant authorities separately, independent from the one presented in this 2023 Annual Report.
Policy on Transactions with Conflict of
Interest
The policy governing transactions with affiliate parties, related parties, and transactions containing conflict of interest, is stipulated
in the BoC Charter, BoD Charter, and Code of Ethics, as well as other internal procedures and policies of the Bank.
Should a transaction containing conflict of interest take place, the members of BoD and BoC who are involved in the transaction
shall abstain from that transaction’s approval process.
In 2023, the Bank recorded no transactions with conflict of interest.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 149
Page 152
Implementation of OJK’s GCG Guidelines for
Public Companies
The Bank aligns its GCG implementation with the Good Corporate Governance Guidelines for Public Companies as stipulated by
the OJK Circular No. 32/SEOJK.04/2015. The GCG Implementation Guidelineconsist of five aspects, eight principles, and
25 recommendations related to corporate governance. The Bank assesses its compliance with this Guideline on an annual basis,
and reports the implementation status of each of the recommendation stated in the Guidelines.
Details for the fulfillment of the Guidelines by the Bank in 2023 are provided in the table below.
GCG Principles and Recommendations
No Principle & Recommendation Implementation Status
Relationship between public company and shareholder in ensuring the rights of
A.
shareholders
1. Increasing the value of the execution of General Meeting of Shareholders (GMS)
Recommendations:
a. Public company has method or technical procedure of voting in public or in private, which Implemented.
prioritises independence and shareholders interest.
b. All BoD and BoC members are present in the Annual GMS. Implemented.
c. Summary of GMS minutes of meeting is available on public company’s website for at least
Implemented.
one year.
2. Increasing the quality of communications between the public company and the
shareholders or investors.
Recommendations:
Implemented.
a. Public company owns a policy for communication with shareholders or investors.
b. Public company discloses its policy for communication with shareholders or investors on
Implemented.
the website.
B. Function and Role of the Board of Commissioners (BoC)
3. Strengthening the membership and composition of BoC.
Recommendations:
a. Determination of the number of Commissioners considers the condition of the Public Implemented.
company.
b. The determination on the composition of the BOC considers to the diversity of required
Implemented.
skills, knowledge, and experience.
4. Increasing the quality of performing duties and responsibilities of BoC.
Recommendations:
Implemented.
a. The BoC has self assessment policy to evaluate the performance of the BoC.
b. The self assessment policy that evaluates the performance of the BoC is disclosed in
Implemented.
the Annual Report of the public company.
c. BoC has policy concerning the resignation of a commissioner if involved in a financial
Implemented.
crime.
d. The BoC or committee that performs the nomination and remuneration function arranges
Implemented.
the succession policy in the process of nominating a member of the BoD.
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
No Principle & Recommendation Implementation Status
C. Function and Role of the Board of Directors (BoD)
5. Strengthening the membership and the composition of the BoD.
Recommendations:
a. Determination of number of BoD considers the current condition of the Public Company and Implemented.
effectiveness of decision-making.
b. The determination of BoD composition considers the diversity of expertise, knowledge, and
Implemented.
required experience.
c. Member of BoD who oversees accounting or finance have the expertise and/or knowledge in
Implemented.
accounting.
6. Increasing the quality of the duties and responsibilities of BoD.
Recommendations:
Implemented.
a. BoD has a self assessment policy on the evaluation ofBoD’s performance.
b. Self assessment policy on the evaluation of the BoD’s performance is disclosed in
Implemented.
Public Company’s annual report.
c. BoD owns policy concerning resignation of BoD who is involved in financial crime. Implemented.
D. Stakeholders Participation
7. Increasing the Company’s governance aspect through stakeholders participation.
Recommendations:
Implemented.
a. Public Company has a policy to prevent insider trading.
b. Public Company has an anti-corruption and anti-fraud policy. Implemented.
c. Public company has a policy that governs the selection and capability enhancement of its
Implemented.
supplier and vendor.
d. Public company has a policy on the fulfilment of creditor’s rights. Implemented.
e. Public company has a whistleblowing system policy. Implemented.
f. Public company has a policy on provision of long-term incentives for the BoD and employees. Implemented.
E. Information Disclosure
8. Enhancing information disclosure implementation.
Recommendations:
a. Public Company makes greater use of information technology in addition to website as a Implemented.
means for information disclosure.
b. Annual report of Public company discloses the ultimate beneficial owner of at least 5% of
share ownership of the Public Company, in addition to the disclosure of the ultimate beneficial Implemented.
owner of the Public Company’s share through the majority and controlling shareholder.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 151
Page 154
Sustainability
Page 155
With a mindset attuned to efficiency without sacrificing productivity, QNB Indonesia is kindling a hope to be a bright beacon of sustainable finance in the Indonesian banking landscape.
Page 156
QNB Sustainability Strategy
Sustainability Focus on Indonesia
Through its sustainability programmes, the Bank strives to
serve the needs and meet the expectations of its stakeholder
groups, while also generating shared value optimally for its
business, its shareholders, and the community at large,
principally through financial inclusion.
To achieve this aim, the Bank maintains its Sustainability
Vision and Mission, as follows:
Sustainability Vision:
“ QNB Indonesia will be
a leading financial institution
in Indonesia that is socially
and environmentally
responsible.”
Sustainability Mission:
Guided by our Sustainability Vision and Mission, here at the Bank “ Excelling in our three
we are paving the way forward powered by an innovative mindset
and an affinity for transformational thinking. sustainability pillars –
Sustainable finance,
Global Approach to Sustainability
Sustainable operations, and
At QNB, we define sustainability as the delivery of Beyond banking.”
long-term value in financial, environmental, social and
ethical terms, for the benefit of our customers, shareholders,
employees and communities. All sustainability initiatives
Sustainable finance is the integration of ESG criteria into
of the Group are coordinated by the Group Sustainability
the Bank’s financing activities to deliver profit with
Team, which, through the Group Strategy Committee
purpose. The Bank aims to help customers manage their
reports to the Board of Directors and H.E. Sheikh Hamad Bin
environmental and social risks, lend to businesses that
Jabor Bin Jassim Al-Thani as Board owner of Sustainability,
contribute towards the UNSDGs, improve access to finance
via the Group Board Nomination, Remuneration,
for SMEs and underserved groups, and provide a responsible
Governance and Policies Committee (GBNRGPC).
customer service.
Our established QNB Group sustainability framework
Sustainable operations is the integration of ESG criteria
encompasses performance across environmental, social,
into the Bank’s business operations and across the Bank’s
and governance (ESG) aspects. The framework is also
supply chain, to ensure ethical and efficient operations.
aligned with the objectives of the United Nations
The Bank is committed to strengthening corporate
Sustainable Development Goals (UNSDGs), the United
governance and risk management practices, promoting
Nations Global Compact (UNGC), Qatar National Vision
equality throughout its workforce, and reducing carbon
2030, and the Qatar Stock Exchange’s Guidance on ESG
emissions generated by its operations.
Reporting. To promote transparency in the banking sector,
the Group reports its sustainability performance annually Beyond banking refers to the Bank’s Corporate Social
in accordance with the GRI Standards 2021 and Responsibility (CSR) activities in the communities
the Financial Services Sector Disclosures. where the Bank operates. The Bank’s ambition is to
make a positive contribution to the wider society, with
The Group’s sustainability framework consists of three pillars:
an emphasis on education and financial literacy.
Sustainable finance, Sustainable operations and Beyond
banking. All three pillars support QNB’s goal of sustainable To achieve its sustainability vision and mission, in line
financial performance, by reducing risks, identifying new with its sustainable finance action plan for 2023, the Bank
business opportunities, and strengthening the QNB brand. strengthened its sustainability activities, while
These three pillars are detailed in the next section, as they continuing to raise awareness among its stakeholders
apply to the Group’s operations in Indonesia. about its concept and vision of sustainability.
154 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
The Bank’s long-term sustainable finance action plan for the period 2023–2027 is summarised below:
Year Priority Success Indicator
Formal implementation of a sustainable governance
framework by publishing QNB Indonesia Sustainability
Refining and improving sustainability governance Policy in end of December 2023.
framework for all sustainability activities; performing
2023 Availability of capable and adequate resources to
ESG benchmarking and data collation in preparation for
support sustainability activities.
2024 report on sustainability activities.
Completion of sustainability-related data gathering for
2023 to be reported in the annual report.
Performing bank-wide review of all activities to identify
Detailed reports of prioritised sustainability-related
2024 areas of improvement in accordance with sustainability
activities.
principles.
Establishing and cascading divisional level sustainability- Adoption of KPIs related to sustainability across all
2025
related Key Performance Indicators (KPIs). divisions of the Bank.
2026 Monitoring and refining sustainability-related KPIs. Improvement in the sustainability assessment score.
Achieving consistent improvements within the previous Proven increase in score for sustainable finance,
2027
5-year period in all sustainability metrics. sustainable operations, and beyond banking activities.
The Bank’s sustainability strategy is elaborated in its yearly 5. Implementing gender diversity for employees, enhance
Sustainable Finance Action Plan (RAKB). The most recent sustainable operations with environmental impact such
RAKB was prepared in alignment with the following as reduce water, paper and electricity usage.
guidelines and regulations: Parties Responsible for Implementing Sustainable
1. Technical Guidelines for Banks on the Implementation of Finance
POJK No. 51/POJK/03/2017. Sustainability plans and activities on the whole is managed
2. QNB Indonesia Corporate & Institutional Banking Credit by Strategy Execution Division supported by Human
Policy, which states that the QNB Group has implemented Resources, General Services, Compliance, Corporate
a Sustainable Financial commitment throughout the Communication Divisions, as well as business units.
lending process. Under this policy, the Bank identifies and The BOD is responsible for monitoring the implementation
examines prospective debtors in advance when providing of the Sustainable Finance Action Plan. The details of
credit by requesting the completion of debtors’ and/or duties and responsibilities in line with the implementation
prospective debtors’ AMDAL and PROPER documents of Sustainable Finance in the Bank are presented in
required in their respective lines of business. the Sustainable Finance Action Plan documentation
3. Consideration was also given to QNB Group’s published annually.
Sustainability Policy, QNB Group’s Environmental and
Social Risk Management framework and QNB Group’s Challenges in the Implementation of Sustainable
Sustainable Finance and Product Framework. Finance
The Bank will integrate sustainability into its financing and The challenges which may cause the delays in the
operations through the following priority activities: accomplishment of the Bank’s sustainable finance action
plan includes the following:
1. Organising training for each employee related to
the concept of sustainability, so that each employee can a. External Challenges
understand and carry out sustainability activities 1. Natural disasters and/or the pandemic causing severe
in accordance with its principles. economic hardship and disruption in the business
2. Refining and improving the sustainable governance development.
structure. 2. Emergence of fintech companies, which may increase
3. Developing products and/or services applicable and the competitiveness and complexity of the Indonesian
aligned with the sustainability principles and Group banking sector.
Sustainable Finance and Product Framework, with 3. Limited information on guidelines and criteria for
respect to the Bank’s focus that covers both Corporate & Sustainable Financing Projects in Indonesia.
Institutional Banking and Retail Banking segments, b. Internal Challenges
to identify opportunities. The Bank may face internal challenges in implementing
4. Applying Environmental Social Risk Management (ESRM) Sustainable Finance due to limited resources and limited
for screening and categorising environmental and social availability of integrated monitoring and reporting
(E&S) risk. system.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 155
Page 158
QNB Sustainability Strategy (Continued)
The Bank is taking measures to mitigate these challenges, implementation of the Sustainable Finance. The unit is
including: to report to the BoD through the information provided in
1. Optimising resource use to improve business the Sustainability Report, which is prepared annually by
performance and maintain profitability. the Bank as part of its Annual Report.
2. Prioritising issuance of Sustainable Finance products to In the event that any part of the Sustainable Finance plan
ensure sustainability and competitiveness in the has not yet been implemented in accordance with the
market. planned programmes and timelines, the Bank will follow
3. Training to ensure readiness and awareness of all QNB up and determine necessary improvements or changes
Indonesia’s employees on the importance of the required, by: reviewing the performance indicators used
Sustainable Finance concept. for the following years based on the realisation of the
Monitoring of Sustainable Finance Activities Sustainable Finance programmes that have been
implemented; and assess the continuity of the Sustainable
The Bank has appointed the Strategy Execution Division to Finance programmes in subsequent years as measured
be in charge for the overall monitoring of the by predetermined performance indicators.
Targets & Achievements
Achievements in 2023
Sustainable Finance
Description of Activity Participants Type of Activity Realisation
Indonesia Green Taxonomy task Strategy Execution,
QNBI Sustainability Policy
force was established for Compliance, Credit,
Task Force. has been published in
the purpose of composing QNB Business units,
December 2023.
Indonesia Sustainability Policy. Operations.
Sustainable Finance Awareness
2023 training was conducted on
Training and/or workshop about 18 October 2023 in a full-day
Sustainable Finance and online training with
procedures for obtaining Credit Analyst, RM, participants of 34 employees
Online training.
AMDAL license and PROPER as Compliance. consisted of Compliance
a requirement for financing/ directorate, Audit, Relationship
credit application by the debtor. Manager from Corporate &
Institutional Banking (CIB) and
Retail Banking.
QNB Indonesia, Indosat
Ooredoo Hutchison, Over 70% of users of the UCan
Digital loan for financial
PT YuInsight Lending. cash loan are those from the low
inclusion.
Technologies income bracket.
International.
QNB Indonesia continues to
Supporting SMEs. Retail. Lending. support its existing SME clients
with loans.
Adoption of standards that are The ESRM checklist has been in
consistent with QNB’s ESRM Corporate & Institutional use since May 2021 with
Documentation.
(Environmental and Social Risk Banking. screening/monitoring criteria,
Management) framework. restricted sectors/exclusion list.
156 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Sustainable Operations
Description of Activity Participants Type of Activity Realisation
Electricity usage in 2023 was
Limiting the operating hours of Manually turning of
976,356 kWh, 7.5% lower than in
air conditioners (AC) and All employees. air-conditioners and lights
2022, with all employees fully
elevators. after operational hours.
working from office.
Limiting paper consumption, Usage of e-paypro system
Paper usage in 2023 was 2,827
using both sides of the paper All employees. for ordering stationery,
kg, 3% higher than in 2022.
(except for official documents). including paper.
Water usage in 2023 reached
Encouraging efficient use of Usage of automatic
All employees. 5,349 litres, 15% lower
water. faucets.
than in 2022.
Beyond Banking
Description of Activity Participants Type of Activity Realisation
Disseminated email about
Periodic communication related responsible behaviours in the
to environmentally friendly working area and in the
behaviours and wellbeing/ All employees. Dissemination. environment.
health protocol as part of Bank’s
value of responsible citizenship. Held internal activities
promoting health-related topics.
Conducted one financial literacy
Expand QNB Indonesia Goes to event in Jakarta, with 120
School, the Bank’s annual 120 beneficiaries, vocational school students as
Offline event. the beneficiaries.
financial literacy programme, to 24 employees.
reach new students and schools. Involved 24 employees as
volunteers in CSR activities.
Sustainability Targets in 2024 Sustainable Operations:
The Bank’s sustainability targets for 2024 are divided into 1. Reducing electricity usage from AC units and lighting.
the same categories as detailed above. Goals in each 2. Limiting and managing paper used for printing.
category are defined below: 3. Using water efficiently in the offices.
Sustainable Finance: Beyond Banking:
1. Increasing awareness of the Sustainable Finance concept 1. Periodic communication on hygienic, environmentally-
and continuing the programmes related to Sustainable friendly and socially-beneficial behaviours as part of
Finance involving various stakeholders. the business value of responsible citizenship. In 2024,
2. Conducting market studies related to the demand for the Bank plans to create communication collaterals and
Sustainable Finance products and/or services, as well as disseminate educational messaging through various
examining the alignment of the Bank’s existing products channels.
and/or services with the criteria for sustainable business 2. Expansion of QNB Indonesia Goes to School annual
activities. financial literacy programme. In 2024, the Bank aims to
3. Reviewing the Bank’s management of social, conduct at least one such event per semester,
environmental, and governance risks across all its business engaging at least 50 students.
activities.
4. Expanding engagement with MSMEs to ensure their
financial inclusion. As much as 11.5% of the bankwide
loan book should be allocated for MSMEs by end of year.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 157
Page 160
Sustainable Finance
As a financial services provider, QNB Indonesia is in a number of internal procedures, Laws of the Republic of
fully committed to, and supportive of, the government of Indonesia, OJK Regulations and Circulars, as well as
Indonesia’s sustainable finance goals. The Bank continues Bank Indonesia Regulations and Circulars.
to engage in various projects aimed at boosting financial
inclusion and broadening access to financial services for Consumer Protection
the public. The Bank upholds its customers’ trust in its operational
Several sustainable finance initiatives are reflected in system and provides them with the best level of service. The
the Bank’s competitive range of products and services, Bank applies the principle of prudence, prioritising customer
all of which yield a significant and continuous advantage protection and service above all else. This helps to reinforce
to its retail, MSME, and corporate customers. The Bank customers’ trust in the banking system, and the Bank is
annually publishes its Sustainable Finance Action Plan to committed to maintaining this trust and confidentiality, as
align its initiatives with the sustainability goals of QNB set out in applicable laws and regulations.
Group’s and Indonesia’s. Banking confidentiality in the Bank encompasses
The Bank’s financial products and services have all been all information related to customers’ savings and deposits,
approved by OJK and Bank Indonesia. QNB Indonesia also and the Bank works to ensure that this information is not
applied and aligned with ESRM and QNB Group misused by unauthorised parties. In order to build
Sustainable Finance and Product Framework–a Group level and maintain customer trust, the Bank must strive to ensure
document–for the development, aside from taking into that customer information is kept safe and secure
account any future guidance on ESG definitions from OJK. at all times, using the latest security technologies
Customers can enjoy a secure and dependable banking and practices.
experience with QNB Indonesia at all times. The obligation of upholding customer confidentiality does
not apply in certain cases, such as for tax purposes and
Banking Product Developments and Innovations pursuing the interest of justice in criminal and civil cases,
In 2023, the Bank mantained the following products and as well as upon the request of the customer or their heir, as
services in line with the Sustainable Finance principles stipulated in the applicable laws and regulations.
and Group Sustainable Finance framework. These products The Bank’s products have been ensured to be
and services include: secure for customers to use, given the solid framework of
1. UCan, a loan product for the mass market segment risk management and compliance existing in the Bank’s
running entirely on a digital platform, run in partnership operations.
with Indosat Ooredoo Hutchison.
2. Various mutual funds, in partnership with prominent Sustainable Practices in Loan Disbursement
investment managers in Indonesia. Prior to disbursing lending, the Bank requires prospective
3. Indonesian Government Retail Bonds. borrowers to submit various documents that testify to
4. Bancassurance products. the debtors’ compliance with the social and environmental
5. Mobile banking and internet banking services, regulations that are relevant to the industry in which they
which help reduce the carbon footprint of both the Bank engage. Such documents may include an Environmental
and its customers. Impact Analysis (EIA or AMDAL in Indonesian),
6. Debit card. PROPER achievement, ESRM Due Diligence,
Throughout the reporting period, no products or services of or other relevant documentation.
the Bank were withdrawn from circulation owing to The Bank, by principle, does not provide any lending to parties
the negative impacts caused by such offerings. engaged in sectors or industries that are not yet regulated,
Any withdrawal of any financial products or services from or expressly prohibited, by the laws prevailing in the Republic
the market in 2023 was due to considerations of their of Indonesia. Furthermore, the Bank does not provide any
relevance to the needs in the market. lending to parties that are found to have breached any
regulations, as the Bank seeks to protect the environment
Raising Sustainable Finance Awareness and social welfare of the nation.
On 18 October 2023, the Bank conducted a full day
online training specifically aimed at raising the awareness Contact Points
of the participants on sustainable finance. This event The Bank welcomes suggestions, complaints and
was participated by 34 employees of the Bank from criticisms to improve service quality. The Bank provides
several directorates. several channels of communication for customers to direct
their complaints, as follows:
Product and Customer Responsibility Polic
• 24-hour Contact Centre service at (+62 21) 300 55 300;
The Bank complies with the rules and regulations on • E-mail to contact.center@qnb.co.id; and
customer protection and complaint handling, as stipulated • Direct contact with branch frontliners.
158 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Customer Complaint Handling supporting documents. Should a complaint not be settled
within 10 working days, then the settlement period may be
To follow up on customer complaints, all complaints
extended up to a maximum of 10 more working days.
received by the Bank are forwarded and coordinated with
related work units and branches to find solutions, in Should the customer be unsatisfied with the result of their
adherence with existing Service Level Agreements (SLA). complaint settlement as provided by QNB Indonesia, they
may submit their complaint to Bank Indonesia or the OJK.
Each customer has the right to convey their complaints
verbally or in writing. The complaints may be submitted In 2023, QNB Indonesia received a total of 544 complaints
by the customer and/or their representative along with from customers. All the complaints had been settled by the
supporting documents needed for complaint settlement. end of year. There were no grievances or complaints from
customers that had a significant impact on the Bank’s
Should a customer submit a verbal complaint,
reputation or operations.
their complaint will be handled and resolved within
5 working days, while written complaints are handled and The Bank ensures its customer complaint management
settled within 10 working days upon their receipt. quality by closely monitoring the resolution of each
Complaints should be accompanied with comprehensive complaint and measure the completion time.
Customer Complaints Settlement, 2023
Completed On Process Not Completed
Number of
No. Issue Related to Total Percentage Total Percentage Total Percentage Complaints
1 ATM & Debit Card 33 100% 0 0% 0 0% 33
2 Electronic Banking 88 100% 0 0% 0 0% 88
3 Credit Card 0 100% 0 0% 0 0% 0
4 Personal Loan 15 100% 0 0% 0 0% 15
5 Other Products 12 100% 0 0% 0 0% 12
6 Trust 3 100% 0 0% 0 0% 3
7 UCan 393 100% 0 0% 0 0% 393
Grand Total 544 100% 0 0% 0 0% 544
Customer Service Improvement Programme
The Bank is committed to providing a high level of customer service, and to do so, it is improving the quality of its frontliners, both
in the branches and its Contact Centre. The Bank trains its staff on product knowledge and banking solutions.
The Bank may scale up its service network in the future by establishing new branches, relocating branches to more
strategic locations, and expanding its presence in the digital realm. This will make it easier for customers to access the Bank’s
products and services.
To measure customer satisfaction and identify areas for improvement, the Bank plans to conduct a customer satisfaction
survey in the coming years. The survey will provide valuable feedback in terms of customer service, allowing the Bank to make
the necessary changes and improvements to meet the customers’ needs and expectations. This will enable the Bank to refine its
customer service standards, as well as develop and implement new and innovative customer service programmes.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 159
Page 162
Sustainable Operations
Equality
The Bank offers equal employment opportunity to every qualified candidate, regardless of their gender or background.
Recruitment and career advancement are based on each individual’s potential and skill, without discrimination against
their gender, age, race, ethnicity, religion, or belief. The Bank strictly prohibits any form of child labour and forced labour in
its activities.
The Bank fosters a merit-based culture, guaranteeing all employees equal access to training and self-improvement programmes.
These are designed to enhance the necessary competencies for professional growth.
Gender equality in the Bank as at 31 December 2023 is encapsulated in the following table:
Gender
Position
Female Male
Commissioners 1 3
Directors 0 4
Division Heads 11 11
Others 190 185
Total 202 203
Industrial Relations
In developing policies and regulations related to employment and in regard to industrial relations management, the Bank is guided
by Law No. 6/2023 regarding Employment. The Bank is also subject to the Manpower Act, and this is reflected in the freedom of
association as mandated by Law No. 21/2000 on Trade Unions/Labour Unions.
The management of the Bank maintains open communication with union officials and members in order to preserve
harmonious industrial relations, mutual respect, and mutual benefits. All efforts must be taken to ensure that any conflict that
arises is resolved within the division or the company, according to the Law No. 6/2023 and Law No. 2/2004 on Industrial Relations
Conflict Resolution. In 2023, the Bank did not record any significant grievances from employees in relation to the Bank’s
employment practices.
The Bank maintains a Collective Labour Agreement (PKB) resulting from negotiations between the Bank and the labour
union, regulating the terms at work, rights and obligations of both parties under the provisions of law. The current PKB is valid
until November 2025 and has been registered with the Ministry of Manpower of the Republic of Indonesia
No. Kep.4/HI.00.01/00.0000.231024002/B/XII/2023 dated 4 December 2023.
Remuneration Policy
The Bank’s remuneration policy is applicable to all employees without exception, in line with the prevailing regulations.
The lowest monthly salary paid by the Bank to its employees in 2023 was recorded to be Rp4,901,798, in DKI Jakarta. This figure
was equal to the province’s statutory minimum wage in 2023.
Occupational Health and Safety
To ensure employee health and safety, the Bank provides health insurance to employees and their dependants. Employees take
part in an annual medical check-up.
All employees are expected to implement the basic guidance and work procedures to minimise the risk of workplace accidents and
protect their health. The Bank regularly conducts Business Continuity Management (BCM) drills to ensure that all employees
are fully prepared for any emergency event or disaster.
In 2023, no workplace accidents took place in the Bank’s premises.
QNB Kita
To strengthen team cohesion and employee engagement with the Bank, various events were held as part of the QNB Kita programme.
160 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
The Bank's employees participated in QNB Juang event, held offline for the first time since the pandemic.
In 2023, the QNB Kita programme encompassed the following events:
> Ramadan Gathering & Halal Bihalal;
> QNB Juang in August to promote creativity and camaraderie among employees, conducted offline for the first time after having
taken place online in the previous three years due to the pandemic;
> Sports activities and tournaments: poundfit, badminton, futsal, and table tennis;
> Religious activities: Moslem gathering and Christian community; and
> Employee year-end gathering in December 2023.
Training and Competence Development
The Bank conducted these training and competence development programmes in 2023:
> Leadership (Core Programme);
> Mandatory certifications and internal accreditation;
> Soft skills, such as, communication skills, selling techniques, coaching skills, presentation skills, service quality;
> Technical skills, such as courses on process automation, sustainable financing, and health & safety at work;
> Webinars;
> Talent Development Programme; and
> Management Development Programme.
Training Indicators 2023 Achievements
Total Programmes 305
Total Participants 7,057
Total Learning Duration in Man-days 3,469
Average Man-days/Employees 9
Man-days >= 3 Days 388
Training Distribution 100%
PT Bank QNB Indonesia Tbk Annual Report 2023 — 161
Page 164
Sustainable Operations (Continued)
Total
Directorate Untrained Trained Employees Fulfilment
CEO 0 19 19 100%
Compliance 0 20 20 100%
Corporate & Institutional Banking 0 22 22 100%
Credit 0 49 49 100%
Finance 0 18 18 100%
Human Resources 0 14 14 100%
Operations & Technology 0 88 88 100%
Retail Banking 0 133 133 100%
Risk 0 21 21 100%
Management Development Program 0 9 9 100%
Treasury & Financial Institution 0 8 8 100%
Total 0 401 401 100%
2023
Number of Number of
Programme Programmes Participants
Mandatory/Core Programmes 23 2,635
Accreditations & Certifications 43 151
Technical/Functional Training 201 3,398
Leadership & Professional Development 2 45
Talent Development Programmes 11 65
Learning Forums & Engagement Events 23 763
Learning Center & Infrastructure 2 0
We are empowering our employees through a multitude of learning channels and enriched programmes,
to bring them at the fore of the banking industry.
162 — PT Bank QNB Indonesia Tbk Annual Report 2023
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2023 Highlights Reports to Stakeholders Company Profile Management Discussion and Analysis Corporate Governance Sustainability
Beyond Banking
Through the blood donation programme, employees of QNB Indonesia participated in contributing to the public.
QNB Indonesia strives to provide superior banking Based on survey results, the QNB Indonesia Goes to School
products and services to support the achievement of activities succeeded in significantly raising students’
the sustainable development goals in Indonesia. In addition, financial literacy.
it is also supporting the Indonesian government’s financial Apart from the above programme, in September 2023 the
inclusion, literacy, and education programmes through a Bank’s branch in Semarang received a visit consisting of
number of initiatives described below. 12 junior high school (SMP) students along with 2 parents
QNB Indonesia Goes to School and 2 teachers. On this occasion, students obtained the
opportunity to learn about the functions and how banks
Since 2018, QNB Indonesia has been supporting financial operate, as well as the importance of financial planning for
literacy initiatives in Indonesia, carried out through various a better future.
educational activities taking place in numerous cities,
including Jakarta, Bandung, Semarang, Surabaya, Blood Donation
Medan, and Batam. Beyond supporting the enhancement of financial literacy,
In 2023, QNB Indonesia reasserted its commitment QNB Indonesia also strives to deliver a positive impact on
to supporting students in Indonesia to obtain adequate the society by involving its employees in various other
knowledge and skills on financial management through the positive initiatives.
QNB Indonesia Goes to School programme. This programme One positive initiative carried out by the Bank together
was held twice in the year, first in May 2023 at SMKN 30 with its employees was blood donation. The event had been
Jakarta, and then in December 2023 at SMK Wisata carried out annually prior to the Covid-19 pandemic and was
Indonesia. subsequently resumed upon the government’s official
A total of 120 participants were recorded at these revocation of Covid-19’s pandemic status.
two activities. These participants received a foundational In 2023, the blood donation activity was held at the Bank’s
knowledge on personal financial management through Head Office, in which around 100 employees took part.
interactive approaches, including games.
This programme involved 24 employees of the Bank who
acted as facilitators in the educational sessions.
Apart from the financial literacy activities carried out at
schools, through the QNB Indonesia Goes to School
programme, participants were invited to take part in a
“Financial Planning for Young People” digital poster
competition. It was expected that the information conveyed
through the digital posters can be received by
more people.
PT Bank QNB Indonesia Tbk Annual Report 2023 — 163
Page 166
Financial Statements
Page 167
The strong foundations we have been building over the past years have delivered substantial progress which we will nurture as we move forward.
Page 168
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Page 169
PT Bank QNB Indonesia Tbk Laporan keuangan tanggal 31 Desember 2023 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen/ Financial statements as of December 31, 2023 and for the year then ended with independent auditor’s report
Page 170
Page 171
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
LAPORAN KEUANGAN FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2023 AS OF DECEMBER 31, 2023
DAN UNTUK TAHUN YANG BERAKHIR PADA AND FOR THE YEAR THEN ENDED
TANGGAL TERSEBUT WITH INDEPENDENT AUDITOR’S REPORT
BESERTA LAPORAN AUDITOR INDEPENDEN
Daftar Isi Table of Contents
Halaman/
Pages
Laporan Auditor Independen Independent Auditor’s Report
Laporan Posisi Keuangan …………………………….... 1-2 ………………………… Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss and Other
Komprehensif Lain …………………………………. 3-4 ……………………………Comprehensive Income
Laporan Perubahan Ekuitas …………………………… 5 …………………………Statement of Changes in Equity
Laporan Arus Kas ………………………………………... 6-7 ………………..……………… Statement of Cash Flows
Catatan Atas Laporan Keuangan ……………………… 8-135 ………………………Notes to the Financial Statements
************************
Page 172
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen Independent Audit or’s Report
Laporan No. 00096/ 2.1032/ AU.1/ 07/ 1681- Report No. 00096/ 2.1032/ AU.1/ 07/ 1681-
1/ 1/ II/ 2024 1/ 1/ II/ 2024
Pemegang Saham, Dewan Komisaris, The Shareholders and t he Boards of
dan Direksi Commissioners and Direct ors
PT Bank QNB Indonesia Tbk PT Bank QNB Indonesia Tbk
Opini Opinion
Kami telah mengaudit laporan keuangan PT Bank We have audited the accompanying financial
QNB Indonesia Tbk (“ Bank” ) terlampir, yang terdiri statements of PT Bank QNB Indonesia Tbk (the
dari laporan posisi keuangan tanggal 31 Desember “ Bank” ), which comprise the statement of
2023, serta laporan laba rugi dan penghasilan financial position as of December 31, 2023, and
komprehensif lain, laporan perubahan ekuitas, dan the statement of profit or loss and other
laporan arus kas untuk tahun yang berakhir pada comprehensive income, statement of changes in
tanggal tersebut, serta catatan atas laporan equity, and statement of cash flows for the year
keuangan, termasuk informasi kebijakan then ended, and notes to the financial statements,
akuntansi material. including material accounting policy information.
Menurut opini kami, laporan keuangan terlampir In our opinion, the accompanying financial
menyajikan secara wajar, dalam semua hal yang statements present fairly, in all material respect s,
material, posisi keuangan Bank tanggal the financial position of the Bank as of
31 Desember 2023, serta kinerja keuangan dan December 31, 2023, and its financial
arus kasnya untuk tahun yang berakhir pada performance and cash flows for the year then
tanggal tersebut, sesuai dengan Standar ended, in accordance with Indonesian Financial
Akuntansi Keuangan di Indonesia. Accounting Standards.
Basis opini Basis for opinion
Kami melaksanakan audit kami berdasarkan We conducted our audit in accordance with
Standar Audit yang ditetapkan oleh Instit ut Standards on Auditing established by the
Akuntan Publik Indonesia (“ IAPI” ). Tanggung Indonesian Institute of Certified Public
jawab kami menurut standar tersebut diuraikan Accountants (“ IICPA” ). Our responsibilities under
lebih lanjut dalam paragraf Tanggung Jawab those standards are further described in the
Auditor terhadap Audit atas Laporan Keuangan Auditor’s Responsibilities for the Audit of the
pada laporan kami. Kami independen terhadap Financial Statements paragraph of our report. We
Bank berdasarkan ketentuan etika yang relevan are independent of the Bank in accordance with
dalam audit kami atas laporan keuangan di the ethical requirements that are relevant to our
Indonesia, dan kami telah memenuhi tanggung audit of the financial statements in Indonesia, and
jawab etika lainnya berdasarkan ketentuan we have fulfilled our other ethical responsibilities
tersebut. Kami yakin bahwa bukti audit yang telah in accordance with these requirements. We
kami peroleh adalah cukup dan tepat untuk believe that the audit evidence we have obtained
menyediakan suatu basis bagi opini kami. is sufficient and appropriate to provide a basis for
our opinion.
i
Page 173
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00096/ 2.1032/ AU.1/ 07/ 1681- Report No. 00096/ 2.1032/ AU.1/ 07/ 1681-
1/ 1/ II/ 2024 (lanjutan) 1/ 1/ II/ 2024 (continued)
Hal audit ut ama Key audit mat t ers
Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that , in our
pertimbangan profesional kami, merupakan hal professional judgment, were of most significance
yang paling signifikan dalam audit kami atas in our audit of the financial statements of the
laporan keuangan periode kini. Hal tersebut current period. Such key audit matters were
disampaikan dalam konteks audit kami atas addressed in the context of our audit of the
laporan keuangan secara keseluruhan, dan dalam financial statements taken as a whole, and in
merumuskan opini kami atas laporan keuangan forming our opinion thereon, and we do not
t erkait , dan kami tidak menyatakan suat u opini provide a separate opinion on such key audit
terpisah atas hal audit utama tersebut. Untuk hal matters. For the key audit matter below, our
audit utama di bawah ini, penjelasan kami tentang description of how our audit addressed such
bagaimana audit kami merespons hal tersebut matter is provided in such context .
disampaikan dalam konteks tersebut.
Kami telah memenuhi tanggung jawab yang We have fulfilled the responsibilities described in
diuraikan dalam paragraf Tanggung Jawab the Auditor’s Responsibilities for the Audit of the
Auditor terhadap Audit atas Laporan Keuangan Financial Statements paragraph of our report,
pada laporan kami, termasuk sehubungan dengan including in relation to key audit matter
hal audit utama yang dikomunikasikan di bawah communicated below. Accordingly, our audit
ini. Oleh karena it u, audit kami mencakup included the performance of procedures designed
pelaksanaan prosedur yang didesain untuk to respond to our assessment of the risks of
merespons penilaian kami atas risiko kesalahan material misstatement of the accompanying
penyajian material dalam laporan keuangan financial statements. The result s of our audit
terlampir. Hasil prosedur audit kami, termasuk procedures, including the procedures performed
prosedur yang dilakukan untuk merespons hal to address the key audit matter below, provide the
audit utama di bawah ini, menyediakan basis bagi basis for our opinion on the accompanying
opini kami atas laporan keuangan terlampir. financial statements.
Cadangan kerugian penurunan nilai at as kredit Allowance for impairment losses on loans
yang diberikan
Penjelasan atas hal audit utama: Description of the key audit matter:
Pada tanggal 31 Desember 2023, Bank memiliki As of December 31, 2023, the Bank’s loans and
kredit yang diberikan dan cadangan kerugian the allowance for impairment losses on loans
penurunan nilai atas kredit yang diberikan masing- amounted to Rp5,956,424 million and
masing sebesar Rp5.956.424 juta dan Rp507.139 Rp507,139 million, respectively. The material
juta. Informasi kebijakan akuntansi material untuk accounting policies information of allowance for
cadangan kerugian penurunan nilai atas kredit impairment losses on loans are disclosed in Note
yang diberikan diungkapkan dalam Catatan 2s atas 2s to the accompanying financial statements.
laporan keuangan terlampir.
ii
Page 174
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00096/ 2.1032/ AU.1/ 07/ 1681- Report No. 00096/ 2.1032/ AU.1/ 07/ 1681-
1/ 1/ II/ 2024 (lanjutan) 1/ 1/ II/ 2024 (continued)
Hal audit ut ama (lanjut an) Key audit mat t ers (cont inued)
Cadangan kerugian penurunan nilai at as kredit Allowance for impairment losses on loans
yang diberikan (lanjut an) (cont inued)
Kami fokus pada area ini karena nilai tercatat atas We focused on this area because the carrying
kredit yang diberikan dan cadangan kerugian value of loans and the allowance for impairment
penurunan nilai atas kredit yang diberikan adalah losses on loans are material to the accompanying
material terhadap laporan keuangan terlampir. financial statements. In addition, determination of
Selain itu, penentuan cadangan kerugian allowance for impairment losses requires
penurunan nilai memerlukan pertimbangan significant judgement and is subject to estimation
signifikan dan memiliki ketidakpastian estimasi uncertaint y which includes determining the model
termasuk dalam penentuan model untuk to calculate allowance for impairment losses,
menghitung cadangan kerugian penurunan nilai, identification of credit exposures with significant
identifikasi eksposur kredit yang mengalami deterioration in credit quality, and determining
penurunan kualitas kredit yang signifikan, assumptions used in the allowance for impairment
penentuan asumsi yang digunakan dalam model losses calculation models (for exposures assessed
perhitungan cadangan kerugian penurunan nilai on an individual or collective basis), including
(untuk eksposur yang dinilai secara individu atau forward-looking macroeconomics factors.
kolektif), termasuk faktor ekonomi makro masa
depan.
Pengungkapan cadangan kerugian penurunan nilai The allowance for impairment losses on loans are
atas yang kredit diberikan diungkapkan pada disclosed in Note 12 to the accompanying
Catatan 12 atas laporan keuangan. financial statements.
Respons audit : Audit response:
Kami menguji pengendalian utama at as We tested of key controls over the origination,
pemberian kredit, penilaian kualitas kredit internal regular internal credit qualit y assessment s,
secara regular, pencatatan dan pengawasan kredit recording and monitoring of the loans, obtained
yang diberikan, memperoleh pemahaman dan understanding and assessed impairment
menilai metodologi pengukuran penurunan nilai, measurement methodologies, validation of
validasi model cadangan kerugian penurunan nilai, allowance for impairment losses models, input s,
data masukan, dasar, dan asumsi yang digunakan bases and assumptions used by the Bank in
oleh Bank dalam menghitung cadangan kerugian calculating the allowance for impairment losses,
penurunan nilai, serta menguji tiga tahapan and tested the classification into three stage
kualitas kredit portfolio sesuai dengan kriteria credit quality of loan port folios in accordance with
tingkatan (staging) yang disusun oleh Bank untuk staging criteria developed by the Bank for loans.
kredit yang diberikan. Kami juga menguji apakah We also tested whether historical experience is
pengalaman historis mewakili keadaan saat ini dan representative of current circumstances and of
kerugian terkini yang terjadi dalam portfolio, serta the recent losses incurred in the portfolios, and
menilai kewajaran atas penyesuaian asumsi masa assessed reasonableness of forward-looking
depan, analisis faktor ekonomi makro, dan adjustment s, macroeconomic factor analysis, and
beberapa skenario probabilitas tertimbang untuk probabilit y-weighted multiple scenarios for loans.
kredit yang diberikan.
iii
Page 175
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00096/ 2.1032/ AU.1/ 07/ 1681- Report No. 00096/ 2.1032/ AU.1/ 07/ 1681-
1/ 1/ II/ 2024 (lanjutan) 1/ 1/ II/ 2024 (continued)
Hal audit ut ama (lanjut an) Key audit mat t ers (cont inued)
Cadangan kerugian penurunan nilai at as kredit Allowance for impairment losses on loans
yang diberikan (lanjut an) (cont inued)
Respons audit : (lanjut an) Audit response: (cont inued)
Untuk cadangan kerugian penurunan nilai yang With respect to individually assessed allowance
dinilai secara individual, kami menguji sampel for impairment losses, tested a sample of loans to
kredit yang diberikan untuk mengevaluasi evaluate the timely identification by the Bank of
ketepatan waktu Bank dalam melakukan exposures with significant deterioration in credit
identifikasi eksposur kredit yang mengalami quality or those which have been impaired. For
penurunan kualitas kredit yang signifikan atau cases where impairment has been identified,
yang telah mengalami penurunan nilai. Untuk assessed the Bank’s assumptions on the expected
kasus-kasus di mana penurunan nilai telah future cash flows, including the value of realizable
diidentifikasi, kami menilai asumsi Bank atas arus collateral based on available market information
kas masa depan yang akan diterima, termasuk nilai or valuation prepared by independent valuer.
agunan yang dapat direalisasikan berdasarkan
informasi pasar yang tersedia atau penilaian yang
dilakukan oleh penilai independen.
Kami juga memeriksa keakurasian perhitungan We checked the accuracy of the calculation of the
jumlah cadangan kerugian penurunan nilai dengan allowance for impairment losses amount by
melakukan perhit ungan ulang atas keseluruhan recalculating the collective impairment
portofolio yang penurunan nilainya dinilai secara assessment for the entire portfolio and
kolektif dan melakukan perhitungan ulang atas recalculating the individual impairment
penurunan nilai yang dinilai secara individual assessment on a sample basis, and assessed
berdasarkan sampel, dan menilai apakah whether the financial statements disclosures are
pengungkapan di laporan keuangan cukup dan adequately and appropriately reflecting the
secara memadai mencerminkan eksposur Bank Bank’s exposures to credit risk and involved our
terhadap risiko kredit dan melibatkan pakar auditor’s internal expert to assist us in the
auditor internal kami untuk membantu kami dalam performance of the above procedures where their
melakukan prosedur-prosedur di atas ketika specific expertise was required.
keahlian spesifik mereka diperlukan.
Hal lain Ot her mat t er
Laporan keuangan PT Bank QNB Indonesia Tbk The financial statements of PT Bank QNB
tanggal 31 Desember 2022 dan untuk tahun yang Indonesia Tbk as of December 31, 2022 and for
berakhir pada tanggal tersebut di audit oleh the year then ended were audited by other
auditor independen lain dengan laporan independent auditors whose report
No. 00017/ 2.1030/ AU.1/ 07/ 0501-1/ 1/ II/ 2023 No. 00017/ 2.1030/ AU.1/ 07/ 0501-1/ 1/ II/ 2023
tanggal 10 Februari 2023 menyatakan opini dated February 10, 2023 expressed an
tanpa modifikasian atas laporan keuangan unmodified opinion in such financial statements.
tersebut.
iv
Page 176
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00096/ 2.1032/ AU.1/ 07/ 1681- Report No. 00096/ 2.1032/ AU.1/ 07/ 1681-
1/ 1/ II/ 2024 (lanjutan) 1/ 1/ II/ 2024 (continued)
Informasi lain Ot her informat ion
Manajemen bertanggung jawab atas informasi Management is responsible for the other
lain. Informasi lain terdiri dari informasi yang information. Other information comprises the
tercantum dalam Laporan Tahunan 2023 information included in the Annual Report 2023
(“ Laporan Tahunan” ) selain laporan keuangan (the “ Annual Report” ) other than the
terlampir dan laporan auditor independen kami. accompanying financial statements and our
Laporan Tahunan diharapkan akan tersedia bagi independent auditor’s report thereon. The Annual
kami setelah tanggal laporan auditor independen Report is expected to be made available to us after
ini. the date of this independent auditor’s report.
Opini kami atas laporan keuangan terlampir tidak Our opinion on the accompanying financial
mencakup Laporan Tahunan, dan oleh karena itu, statements does not cover the Annual Report, and
kami tidak menyatakan bentuk keyakinan apapun accordingly, we do not express any form of
atas Laporan Tahunan tersebut. assurance on the Annual Report .
Sehubungan dengan audit kami atas laporan In connection with our audit of the accompanying
keuangan terlampir, tanggung jawab kami adalah financial statements, our responsibility is to read
untuk membaca Laporan Tahunan ketika tersedia the Annual Report when it becomes available and,
dan dalam melaksanakannya, mempertimbangkan in doing so, consider whether the Annual Report
apakah Laporan Tahunan mengandung is materially inconsistent with the accompanying
ketidakkonsistensian material dengan laporan financial statements or our knowledge obtained in
keuangan terlampir atau pemahaman yang kami the audit, or otherwise appears to be materially
peroleh selama audit, atau mengandung misstated.
kesalahan penyajian material.
Ketika kami membaca Laporan Tahunan, jika kami When we read the Annual Report, if we conclude
menyimpulkan bahwa terdapat suatu kesalahan that there is a material misstatement therein, we
penyajian material di dalamnya, kami diharuskan are required to communicate t he matter to those
untuk mengomunikasikan hal tersebut kepada charged with governance and take appropriate
pihak yang bertanggung jawab atas tata kelola actions based on the applicable laws and
dan melakukan tindakan yang tepat berdasarkan regulations.
peraturan perundang-undangan yang berlaku.
Tanggung jawab manajemen dan pihak yang Responsibilit ies of management and t hose
bert anggung jawab at as t at a kelola t erhadap charged wit h governance for t he financial
laporan keuangan st at ement s
Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation
dan penyajian wajar laporan keuangan tersebut and fair presentation of the financial statements
sesuai dengan Standar Akuntansi Keuangan di in accordance with Indonesian Financial
Indonesia, dan atas pengendalian internal yang Accounting Standards, and for such internal
dianggap perlu oleh manajemen untuk control as management determines is necessary
memungkinkan penyusunan laporan keuangan to enable the preparation of financial statements
yang bebas dari kesalahan penyajian material, that are free from material misstatement,
baik yang disebabkan oleh kecurangan maupun whether due to fraud or error.
kesalahan.
v
Page 177
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00096/ 2.1032/ AU.1/ 07/ 1681- Report No. 00096/ 2.1032/ AU.1/ 07/ 1681-
1/ 1/ II/ 2024 (lanjutan) 1/ 1/ II/ 2024 (continued)
Tanggung jawab manajemen dan pihak yang Responsibilit ies of management and t hose
bert anggung jawab at as t at a kelola t erhadap charged wit h governance for t he financial
laporan keuangan (lanjut an) st at ement s (cont inued)
Dalam penyusunan laporan keuangan, In preparing the financial statements,
manajemen bertanggung jawab untuk menilai management is responsible for assessing the
kemampuan Bank dalam mempertahankan Bank’s ability to continue as a going concern,
kelangsungan usahanya, mengungkapkan, sesuai disclosing, as applicable, matters related to going
dengan kondisinya, hal-hal yang berkaitan dengan concern, and using the going concern basis of
kelangsungan usaha, dan menggunakan basis accounting, unless management either intends to
akuntansi kelangsungan usaha, kecuali liquidate the Bank or to cease it s operations, or
manajemen memiliki intensi untuk melikuidasi has no realistic alternative but to do so.
Bank atau menghentikan operasi, atau tidak
memiliki alternatif yang realistis selain
melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible
bertanggung jawab untuk mengawasi proses for overseeing the Bank’s financial reporting
pelaporan keuangan Bank. process.
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan financial st at ement s
Tujuan kami adalah untuk memeroleh keyakinan Our objectives are to obtain reasonable assurance
memadai tentang apakah laporan keuangan about whether the financial statements taken as a
secara keseluruhan bebas dari kesalahan whole are free from material misstatement,
penyajian material, baik yang disebabkan oleh whether due to fraud or error, and to issue an
kecurangan maupun kesalahan, dan untuk Independent Auditor’s report that includes our
menerbitkan laporan auditor independen yang opinion. Reasonable assurance is a high level of
mencakup opini kami. Keyakinan memadai assurance, but is not a guarantee that an audit
merupakan suatu tingkat keyakinan tinggi, namun conducted in accordance with Standards on
bukan merupakan suatu jaminan bahwa audit Auditing established by the IICPA will always
yang dilaksanakan berdasarkan Standar Audit detect a material misstatement when it exists.
yang ditetapkan oleh IAPI akan selalu mendeteksi Misstatements can arise from fraud or error and
kesalahan penyajian material ketika hal tersebut are considered material if, individually or in the
ada. Kesalahan penyajian dapat disebabkan oleh aggregate, they could reasonably be expected to
kecurangan maupun kesalahan dan dianggap influence the economic decisions of users taken
material jika, baik secara individual maupun on the basis of these financial statements.
agregat, dapat diekspektasikan secara wajar akan
memengaruhi keputusan ekonomi yang diambil
oleh pengguna berdasarkan laporan keuangan
tersebut.
vi
Page 178
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00096/ 2.1032/ AU.1/ 07/ 1681- Report No. 00096/ 2.1032/ AU.1/ 07/ 1681-
1/ 1/ II/ 2024 (lanjutan) 1/ 1/ II/ 2024 (continued)
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan (lanjut an) financial st at ement s (cont inued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit . We also:
audit. Kami juga:
x Mengidentifikasi dan menilai risiko kesalahan x Identify and assess the risks of material
penyajian material dalam laporan keuangan, misstatement of the financial statements,
baik yang disebabkan oleh kecurangan whether due to fraud or error, design and
maupun kesalahan, mendesain dan perform audit procedures responsive to such
melaksanakan prosedur audit yang responsif risks, and obtain audit evidence that is
terhadap risiko tersebut, serta memeroleh sufficient and appropriate to provide a basis
bukt i audit yang cukup dan t epat unt uk for our opinion. The risk of not detecting a
menyediakan basis bagi opini kami. Risiko material misstatement resulting from fraud is
tidak terdeteksinya suatu kesalahan penyajian higher than for one resulting from error, as
material yang disebabkan oleh kecurangan fraud may involve collusion, forgery,
lebih tinggi daripada yang disebabkan oleh intentional omissions, misrepresentations, or
kesalahan, karena kecurangan dapat override of internal control.
melibat kan kolusi, pemalsuan, penghilangan
secara sengaja, pernyat aan salah, at au
pengabaian pengendalian internal.
x Memeroleh suatu pemahaman tentang x Obtain an understanding of internal control
pengendalian internal yang relevan dengan relevant to the audit in order to design audit
audit untuk mendesain prosedur audit yang procedures that are appropriate in the
tepat sesuai dengan kondisinya, tetapi bukan circumstances, but not for the purpose of
untuk tujuan menyatakan opini atas expressing an opinion on the effectiveness of
keefektivitasan pengendalian internal Bank. the Bank’s internal control.
x Mengevaluasi ketepatan kebijakan akuntansi x Evaluate the appropriateness of accounting
yang digunakan serta kewajaran estimasi policies used and the reasonableness of
akuntansi dan pengungkapan terkait yang accounting estimates and related disclosures
dibuat oleh manajemen. made by management.
vii
Page 179
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00096/ 2.1032/ AU.1/ 07/ 1681- Report No. 00096/ 2.1032/ AU.1/ 07/ 1681-
1/ 1/ II/ 2024 (lanjutan) 1/ 1/ II/ 2024 (continued)
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan (lanjut an) financial st at ement s (cont inued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
x Menyimpulkan ketepatan penggunaan basis x Conclude on the appropriateness of
akuntansi kelangsungan usaha oleh management's use of the going concern basis
manajemen dan, berdasarkan bukti audit yang of accounting and, based on the audit evidence
diperoleh, apakah terdapat suatu obtained, whether a material uncertaint y
ketidakpastian material yang terkait dengan exists related to events or conditions that may
peristiwa atau kondisi yang dapat cast significant doubt on the Bank's abilit y to
menyebabkan keraguan signifikan atas continue as a going concern. If we conclude
kemampuan Bank untuk mempertahankan that a material uncertainty exists, we are
kelangsungan usahanya. Ketika kami required to draw attention in our independent
menyimpulkan bahwa terdapat suatu auditor’s report to the related disclosures in
ketidakpastian material, kami diharuskan the financial statements or, if such disclosures
untuk menarik perhatian dalam laporan are inadequate, to modify our opinion. Our
auditor independen kami ke pengungkapan conclusions is based on the audit evidence
terkait dalam laporan keuangan atau, jika obtained up to the date of our independent
pengungkapan tersebut tidak memadai, auditor’s report. However, future event s or
memodifikasi opini kami. Kesimpulan kami conditions may cause the Bank to cease to
didasarkan pada bukti audit yang diperoleh continue as a going concern.
hingga tanggal laporan auditor independen
kami. Namun, peristiwa atau kondisi masa
depan dapat menyebabkan Bank tidak dapat
mempertahankan kelangsungan usahanya.
x Mengevaluasi penyajian, strukt ur, dan isi x Evaluate the overall presentation, structure,
laporan keuangan secara keseluruhan, and content of the financial statements,
termasuk pengungkapannya, dan apakah including the disclosures, and whether the
laporan keuangan mencerminkan transaksi financial statements represent the underlying
dan peristiwa yang mendasarinya dengan transactions and event s in a manner that
suatu cara yang mencapai penyajian wajar. achieves fair presentation.
Kami mengomunikasikan kepada pihak yang We communicate with those charged with
bertanggung jawab atas tata kelola mengenai, governance regarding, among other matters, the
antara lain, ruang lingkup dan saat yang planned scope and timing of the audit and
direncanakan atas audit serta temuan audit significant audit findings, including any significant
signifikan, termasuk setiap defisiensi signifikan deficiencies in internal control that we identify
dalam pengendalian internal yang teridentifikasi during our audit.
oleh kami selama audit.
viii
Page 180
Page 181
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
Tanggal 31 Desember 2023 As of December 31, 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
2023 Notes 2022
ASET ASSETS
Kas 24.445 2d,2f,5,36,40 33.354 Cash
2d,2f,2g,6, Current accounts with Bank
Giro pada Bank Indonesia 543.920 36,37,40 919.797 Indonesia
Giro pada bank lain 2d,2e,2f,2g Current accounts with other banks
Pihak berelasi 282 2s,7,36,37 338 Related parties
Pihak ketiga 183.822 38,40 148.042 Third parties
184.104 148.380
Cadangan kerugian penurunan nilai (15) (33) Allowance for impairment losses
Neto 184.089 148.347 Net
Penempatan pada Bank Indonesia 2d,2f,2h,2s, Placements with Bank Indonesia and
dan bank lain 1.092.008 8,36,37,40 1.032.898 other banks
Tagihan derivatif 11 2f,2i,9,36,37 108 Derivative receivables
2d,2f,2j,2s
Tagihan akseptasi - 10,36,37,40 188.512 Acceptance receivables
Cadangan kerugian penurunan nilai - (217) Allowance for impairment losses
Neto - 188.295 Net
Efek-efek yang dibeli dengan janji 2f,2k,2s Securities purchased under
dijual kembali 2.977.202 11,36,37 3.072.222 agreements to resell
Kredit yang diberikan 2d,2e,2f,2l,2s Loans
Pihak berelasi 1.976 12,32,36,37, 493.666 Related parties
Pihak ketiga 5.954.448 38,40 9.168.584 Third parties
5.956.424 9.662.250
Cadangan kerugian penurunan nilai (507.139) (406.127) Allowance for impairment losses
Neto 5.449.285 9.256.123 Net
Efek-efek 2d,2e,2f,2m,2s Securities
Pihak ketiga 389.952 13,32,36,37,40 514.182 Third parties
Cadangan kerugian penurunan nilai - (195) Allowance for impairment losses
Neto 389.952 513.987 Net
Beban dibayar dimuka 33.035 14,45 22.687 Prepayments
Aset pajak tangguhan - neto 280.354 2n,24 272.500 Deferred tax assets - net
Aset tetap dan aset hak guna 2o,2s,15,45 Fixed assets and right-of-use assets
Biaya perolehan 509.672 569.349 Cost
Akumulasi penyusutan (296.756) (293.951) Accumulated depreciation
Nilai buku 212.916 275.398 Book value
Aset takberwujud 2p,16,45 Intangible assets
Biaya perolehan 164.411 150.057 Cost
Akumulasi amortisasi (104.519) (92.909) Accumulated amortization
Nilai buku 59.892 57.148 Book value
Agunan yang diambil alih - neto 250.416 2q,2s,17 665.046 Foreclosed assets - net
2d,2f,2r
Aset lain-lain - neto 255.960 18,36,37,40 259.177 Other assets - net
TOTAL ASET 11.753.485 16.717.087 TOTAL ASSETS
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole.
secara keseluruhan.
1
Page 182
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2023 As of December 31, 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
2023 Notes 2022
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 12.555 2d,2f,19,36,40 24.028 Liabilities payable on demand
Simpanan dari nasabah Deposits from customers
Pihak berelasi 80.145 2d,2e,2f,2t, 97.411 Related parties
Pihak ketiga 6.259.058 20,36,38,40 10.507.213 Third parties
6.339.203 10.604.624
Simpanan dari bank lain Deposits from other banks
Pihak berelasi 276 2d,2e,2f,2t, 22 Related parties
Pihak ketiga 1.556 21,36,38,40 7.280 Third parties
1.832 7.302
2d,2f,2i,
Liabilitas akseptasi - 10,36,40 26.336 Acceptance payables
Liabilitas derivatif 1.838 2e,2f,2i,9,36 90 Derivative payables
Efek-efek yang dijual dengan janji 2f,2k,3c,3d, Securities sold under
dibeli kembali 385.051 22,36 - repurchase agreements
Pinjaman diterima - 2f,23,36 1.000.000 Borrowing
Liabilitas imbalan kerja 67.187 2e,2v,25 68.066 Obligation for employment benefits
Beban masih harus dibayar dan 2d,2f,2n,
liabilitas lain-lain 254.370 26,36,40 333.222 Accruals and other liabilities
TOTAL LIABILITAS 7.062.036 12.063.668 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - nilai nominal Rp250 Share capital - par value of Rp250
(Rupiah penuh) per saharn (whole Rupiah) per share
Modal dasar 40.000.000.000 Authorized capital 40,000,000,000
saham masing-masing per shares as of December 31, 2023
31 Desember 2023 dan 2022 and 2022, respectively
Modal ditempatkan dan Issued and fully
disetor penuh paid capital
35.158.048.365 dan 35,158,048,365 and
20.436.685.984 saham 20,436,685,984 shares
masing-masing per as of December 31, 2023 and
31 Desember 2023 dan 2022 8.789.512 1b,2w,27 5.109.171 2022, respectively
Tambahan modal disetor (33.588) 2w,2x,28 (30.150) Additional paid-in capital
Dana setoran modal 3.652 27 3.683.926 Advanced capital
Cadangan nilai wajar - neto (61) 13 28.183 Fair value reserve - net
Saldo laba (defisit): Retained earnings (deficit):
Telah ditentukan penggunaannya 6.396 6.396 Appropriated
Belum ditentukanpenggunaannya (4.074.462) (4.144.107) Unappropriated
TOTAL EKUITAS 4.691.449 4.653.419 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 11.753.485 16.717.087 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole.
secara keseluruhan.
2
Page 183
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31
Catatan/
2023 Notes 2022
PENDAPATAN DAN BEBAN OPERATING INCOME
OPERASIONAL AND EXPENSES
Pendapatan bunga 944.701 2d,2e,2z,30,38 863.896 Interest income
Beban bunga (440.803) 2d,2e,2z,30,38 (431.896) Interest expense
PENDAPATAN BUNGA - NETO 503.898 432.000 INTEREST INCOME - NET
PENDAPATAN OPERASIONAL
LAINNYA OTHER OPERATING INCOME
Provisi dan komisi - neto 63.006 2aa,31 68.127 Fees and commission - net
Pendapatan transaksi perdagangan - neto 19.895 2ab 21.034 Trading income - net
Lain-lain 163.011 12 180.294 Others
TOTAL PENDAPATAN TOTAL OTHER
OPERASIONAL LAINNYA 245.912 269.455 OPERATING INCOME
BEBAN OPERASIONAL LAINNYA OTHER OPERATING EXPENSES
Beban karyawan (289.816) 2e,2v,33,38 (280.414) Personnel expenses
Beban umum dan administrasi (209.734) 34 (202.517) General and administrative expenses
Penyisihan cadangan kerugian penurunan Provision for impairment losses
nilai aset keuangan (136.468) 2s,32 (613.732) on financial assets
Kerugian atas penjualan aset keuangan (39.668) 12 - Loss on sale of financial assets
Lain-lain (4.875) (5.524) Others
TOTAL BEBAN TOTAL OTHER
OPERASIONAL LAINNYA (680.561) (1.102.187) OPERATING EXPENSES
LABA (RUGI) SEBELUM PAJAK PROFIT (LOSS) BEFORE
PENGHASILAN 69.249 (400.732) INCOME TAX
Beban pajak penghasilan - 2n,24 - Income tax expense
LABA (RUGI) TAHUN BERJALAN 69.249 (400.732) PROFIT (LOSS) FOR THE YEAR
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole.
secara keseluruhan.
3
Page 184
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN (lanjutan) OTHER COMPREHENSIVE INCOME (continued)
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31
Catatan/
2023 Notes 2022
LABA (RUGI) TAHUN BERJALAN 69.249 (400.732) PROFIT (LOSS) FOR THE YEAR
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Pos-pos yang akan direklasifikasikan Item that would be reclassified to
ke laba rugi: profit or loss:
Perubahan nilai wajar efek-efek Fair value changes of securities
yang diukur pada nilai wajar melalui measured at fair value through
penghasilan komprehensif lain (36.210) 2m,13 25.100 other comprehensive income
Pajak penghasilan terkait dengan Income tax related to
pos-pos yang akan item that would be
direklasifikasikan ke laba rugi 7.966 13,24 (5.522) reclassified to profit or loss
(28.244) 19.578
Pos-pos yang tidak akan Item that would not be reclassified to
direklasifikasikan ke laba rugi: profit or loss:
Pengukuran kembali atas liabilitas Remeasurements of obligation for
imbalan pasca-kerja 508 2v,25 10.288 post-employment benefits
Pajak penghasilan terkait dengan Income tax related to
pos-pos yang tidak akan item that would not be
direklasifikasikan ke laba rugi (112) 24 (2.263) reclassified to profit or loss
396 8.025
(Kerugian) penghasilan komprehensif Other comprehensive (loss) income
lain setelah pajak (27.848) 27.603 net of tax
Total penghasilan (kerugian) Total comprehensive income
komprehensif tahun berjalan 41.401 (373.129) (loss) for the year
LABA (RUGI) PER SAHAM DASAR PROFIT (LOSS) PER SHARE BASIC
(dalam Rupiah penuh) 2,50 2y,35 (24,28) (in whole Rupiah)
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole.
secara keseluruhan.
4
Page 185
The original financial statements included herein are in the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2023 For the Year Ended December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Tambahan Saldo laba (defisit)/
Modal Retained earnings (deficit)
Modal disetor/ Cadangan nilai
saham/ Additional Dana setoran wajar - neto/ Telah ditentukan Belum ditentukan
Catalan/ Share paid-in modal/ Fair value penggunaannya/ penggunaannya/ Total ekuitas/
Notes capital capital Advanced capital reserve - net Appropriated Unappropriated Total Equity
Saldo per 31 Desember 2021 5.109.171 (30.150) 2.683.926 8.605 6.396 (3.751.400) 4.026.548 Balance as of Deccember 31, 2021
Rugi tahun berjalan - - - - - (400.732 ) (400.732) Loss for the year
Pengukuran kembali atas liabilitas Remeasurements of obligation for
imbalan pasca kerja - setelah pajak - - - - - 8.025 8.025 post-employment benefits - net of tax
Keuntungan yang belum direalisasi atas Unrealized gain on securities
efek-efek diukur pada nilai wajar measured at fair value
melalui penghasilan komrephensif lain through other comprehensive income
- setelah pajak - - - 19.578 - - 19.578 - net of tax
Penambahan dana setoran modal 27 - - 1.000.000 - - - 1.000.000 Additional advanced capital
Saldo per 31 Desember 2022 5.109.171 (30.150) 3.683.926 28.183 6.396 (4.144.107) 4.653.419 Balance as of Deccember 31, 2022
Laba tahun berjalan - - - - - 69.249 69.249 Profit for the year
Pengukuran kembali atas liabilitas Remeasurements of obligation for
imbalan pasca kerja - setelah pajak - - - - - 396 396 post-employment benefits - net of tax
Keuntungan yang belum direalisasi atas Unrealized gain on securities
efek-efek diukur pada nilai wajar measured at fair value
melalui penghasilan komrephensif lain through other comprehensive income
- setelah pajak - - - (28.244) - - (28.244) - net of tax
Hasil emisi bersih dari
penawaran umum terbatas VII 3.680.341 - (3.680.274) - - - 67 Net proceed from Public Offering VII
Biaya emisi saham - (3.438) - - - - (3.438) Share issuance cost
Saldo per 31 Desember 2023 8.789.512 (33.588) 3.652 (61) 6.396 (4.074.462) 4.691.449 Balance as of Deccember 31, 2023
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan The accompanying notes to the financial statements form an integral part of these financial
dari laporan keuangan secara keseluruhan. statements taken as a whole.
5
Page 186
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended December 31, 2023
31 Desember 2023 (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31
Catatan/
2023 Notes 2022
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan bunga 854.297 864.621 Receipts from interest icome
Pembayaran bunga (453.464) (413.966) Payments for interest expense
Penerimaan provisi dan komisi 66.011 2aa,31 70.708 Receipts for fees and commission
Pembayaran provisi dan komisi (5.020) 2aa,31 (2.581) Payments for fees and commission
Pembayaran beban karyawan (271.979) (275.114) Payments for personnel expenses
Pembayaran imbalan pasca-kerja (18.207) 25 (8.556) Payment for post employee benefit
Penerimaan pendapatan lainnya 125.611 221.202 Receipts for other income
Pembayaran beban lainnya - neto (209.705) (218.914) Payments for other expenses - net
Perubahan dalam aset dan Changes in operating assets
liabilitas operasi: and liabilities:
Penurunan (kenaikan) Decrease (increase) in
dalam aset operasi: operating assets:
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 95.020 (721.453) agreements to resell
Tagihan akseptasi 188.512 (181.734) Acceptance receivables
Kredit yang diberikan 3.669.944 (256.401) Loans
Beban dibayar di muka (38.375) (9.951) Prepayments
Aset lain-lain 550.719 474.966 Other assets
Kenaikan (penurunan) dalam Increase (decrease) in operating
liabilitas operasi: liabilities:
Liabilitas segera (11.473) 7.781 Liabilities payable on demand
Simpanan dari nasabah (4.265.421) (1.410.572) Deposits from customers
Simpanan dari bank lain (5.470) (469) Deposits from other banks
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 385.051 - repurchased agreements
Liabilitas akseptasi (26.336) 19.558 Acceptance payables
Beban masih harus dibayar dan Accruals and
liabilitas lain-lain (42.043) (101.167) other liabilities
Arus kas neto diperoleh dari Net cash flows provided by
(digunakan untuk) aktivitas operasi 587.672 (1.942.042) (used in) operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING
INVESTASI ACTIVITIES
Penerimaan atas efek-efek yang telah Proceeds from matured
jatuh tempo 124.169 824.416 securities
Penempatan pada efek-efek - (396.388) Placements in securities
Hasil penjualan aset tetap 5.107 15,45 805 Proceeds from sale of fixed assets
Perolehan aset tetap (89) 15,45 (5.539) Acquisition of fixed assets
Perolehan aset tak berwujud (195) 16,45 (604) Acquisition of intangible assets
Arus kas neto diperoleh dari Net cash flows provided by
aktivitas investasi 128.992 422.690 investing activities
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole.
secara keseluruhan.
6
Page 187
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
LAPORAN ARUS KAS (lanjutan) STATEMENT OF CASH FLOWS (continued)
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended December 31, 2023
31 Desember 2023 (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31
Catatan/
2023 Notes 2022
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Pembayaran obligasi yang diterbitkan - 46 (100.000) Payment on bonds issuance
Pembayaran pinjaman diterima (1.000.000) 23,46 - Payment on borrowings
Penerimaan dana setoran modal - 27 1.000.000 Proceed from advance capital
Penerbitan saham baru 67 - Issuance new shares
Biaya emisi saham (3.438) 28 - Share issuance cost
Pembayaran liabilitas sewa (24.148) 46 (29.774) Payment of lease liability
Arus kas neto (digunakan untuk) Net cash flows (used in)
diperoleh dari aktivitas pendanaan (1.027.519) 870.226 provided by financing activities
(Penurunan) neto Kas Net (decrease) in Cash
dan Setara Kas (310.855) (649.126) and Cash Equivalents
Pengaruh neto perubahan kurs Net effect on exchange rate
pada Kas dan Setara Kas 20.903 19.077 on Cash and Cash Equivalents
Kas dan Setara Kas Cash And Cash Equivalents
Awal Tahun 2.134.429 2.764.478 At Beginning of Year
Kas dan Setara Kas, Cash and Cash Equivalents,
Akhir Tahun 1.844.477 2.134.429 At The End of Year
Komponen Kas dan Setara Kas Component of Cash and
Cash Equivalents
Kas 24.445 2b,5 33.354 Cash
Giro pada Bank Indonesia 543.920 2b,6 919.797 Current accounts with Bank Indonesia
Giro pada bank lain 184.104 2b,7 148.380 Current accounts with other banks
Penempatan pada Bank Indonesia
dan bank lain jatuh tempo Placements with Bank Indonesia and
dalam 3 (tiga) bulan other banks maturing within 3 (three)
sejak tanggal perolehan 1.092.008 2b,8 1.032.898 months since the acquisition date
1.844.477 2.134.429
Catatan atas laporan keuangan terlampir merupakan The accompanying notes to the financial statements form an
bagian yang tidak terpisahkan dari laporan keuangan integral part of these financial statements taken as a whole.
secara keseluruhan.
7
Page 188
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. Umum 1. General
a. Pendirian dan Informasi Umum a. Establishment and General Information
PT Bank QNB Indonesia Tbk (“Bank”) didirikan PT Bank QNB Indonesia Tbk (“the Bank”) was
pada tanggal 1 April 1913 dengan nama established on April 1, 1913 under the name
N.V Chunghwa Shangyeh Maatschappij (The N.V Chunghwa Shangyeh Maatschappij (The
Chinese Trading Bank Limited) berdasarkan Chinese Trading Bank Limited) based on the
Akta No. 53 tanggal 28 April 1913 yang dibuat Notarial Deed No. 53 dated April 28, 1913 of
di hadapan Notaris Leonard Hendrik-Willem Notary Leonard Hendrik-Willem Van Sandick
Van Sandick dan telah disetujui berdasarkan and was approved based on Besluit
Besluit Gouverneur Generaal Hindia Belanda Gouverneur Generaal Hindia Belanda No. 58
No. 58 tanggal 16 Juli 1913 dan diumumkan dated July 16, 1913 and was published in the
dalam Extra Bijvougsel der Javasche Courant Extra Bijvougsel der Javasche Courant No. 78
No. 78 tanggal 30 September 1913. dated September 30, 1913.
Berdasarkan Surat Keputusan Menteri Based on Decree of the Minister of Finance
Keuangan No. 191547/U.M.II tanggal No. 191547/U.M.II dated October 28, 1958, the
28 Oktober 1958, Bank memulai kegiatan Bank started its operation as a commercial
operasionalnya sebagai bank umum. bank.
Nama Bank diubah menjadi PT Bank Kesawan The Bank’s name was changed to PT Bank
berdasarkan Akta Perubahan Anggaran Dasar Kesawan based on the Deed of Articles
No. 60 tanggal 10 Maret 1965 yang dibuat di of Association Amendment No. 60 dated March
hadapan Ong Kiem Lian, SH, notaris di Jakarta. 10, 1965 of Ong Kiem Lian, SH, notary public in
Akta ini telah disahkan oleh Menteri Kehakiman Jakarta. This deed was approved by the
Republik Indonesia (sekarang Menteri Hukum Minister of Justice of the Republic of Indonesia
dan Hak Asasi Manusia) dalam Surat (currently the Minister of Laws and Human
Keputusan No. J.A.5/68/15 tanggal 3 Juli 1965 Rights) in its Decree No.J.A.5/68/15 dated
dan telah diumumkan dalam Berita Negara July 3, 1965 and was published in the State
Republik Indonesia No. 95 tanggal Gazette of the Republic of Indonesia No. 95
26 November 1965, Tambahan No. 95. dated November 26, 1965, Supplement No. 95.
Perubahan status Bank dari Bank tertutup The change of the Bank’s status from a private
menjadi Bank terbuka adalah berdasarkan Akta Bank to a public Bank was effected by the Deed
Pernyataan Keputusan Rapat Umum of Extraordinary Shareholders’ General
Pemegang Saham Luar Biasa No. 22 tanggal Meeting No. 22 dated July 25, 2001 of Fathiah
25 Juli 2001 yang dibuat dihadapan Fathiah Helmi, SH, notary public in Jakarta. This deed
Helmi, SH, notaris di Jakarta. Akta ini telah was approved by the Minister of Justice of the
memperoleh persetujuan dari Menteri Republic of Indonesia dated December 27,
Kehakiman Republik Indonesia tanggal 2001 in his Decree No. C-
27 Desember 2001 dengan Surat Keputusan 20973.HT.01.04.TH.2001 and was published
No. C-20973.HT.01.04.TH.2001 serta into the State Gazette of the Republic of
diumumkan dalam Berita Negara Republik Indonesia No. 75 dated September 17, 2002,
Indonesia No. 75 tanggal 17 September 2002, Supplement No. 11113.
Tambahan No. 11113.
Dengan akuisisi saham Bank oleh Qatar Subsequently, following the acquisition of the
National Bank (Q.P.S.C.) (dahulu Qatar Bank’s shares by Qatar National Bank
National Bank SAQ) pada tanggal 26 Januari (Q.P.S.C.) (formerly Qatar National Bank SAQ)
2011, nama Bank diubah menjadi PT Bank on January 26, 2011, the Bank’s name was
QNB Kesawan Tbk berdasarkan Akta changed into PT Bank QNB Kesawan Tbk
Pernyataan Keputusan Rapat Umum based on the Deed of Extraordinary
Pemegang Saham Luar Biasa No. 23 tanggal Shareholders’ General Meeting No. 23 dated
16 September 2011 yang dibuat di hadapan September 16, 2011 of Fathiah Helmi, SH,
Fathiah Helmi, SH, notaris di Jakarta. notary public in Jakarta.
8
Page 189
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. Umum (lanjutan) 1. General (continued)
a. Pendirian dan Informasi Umum (lanjutan) a. Establishment and General Information
(continued)
Akta ini telah memperoleh persetujuan dari This deed was approved by the Minister of
Menteri Hukum dan Hak Asasi Manusia Laws and Human Rights of the Republic of
Republik Indonesia berdasarkan Surat Indonesia in his Decree No. AHU-
keputusan No. AHU-51180.AH.01.02 Tahun 51180.AH.01.02 Year 2011 dated October 21,
2011 tanggal 21 Oktober 2011 dan telah 2011 and was announced in the State Gazette
diumumkan dalam Berita Negara Republik of the Republic of Indonesia No. 93 dated
Indonesia No. 93 tanggal 20 November 2012, November 20, 2012, Supplement No. 72137.
Tambahan No. 72137.
Selanjutnya nama bank berubah menjadi Subsequently, the bank’s name was changed
PT Bank QNB Indonesia Tbk berdasarkan Akta into PT Bank QNB Indonesia Tbk based on The
Pernyataan Keputusan Rapat Umum deed of Minutes of Annual Shareholders’
Pemegang Saham Tahunan No. 35 tanggal General Meeting No. 35 dated July 23, 2014.
23 Juli 2014. Akta ini telah mendapat This deed was approved by the Minister of
persetujuan Menteri Hukum dan Hak Asasi Laws and Human Rights of the Republic of
Manusia Republik Indonesia dengan Indonesia with the Deed No. AHU-
keputusannya No. AHU-06136.40.20.2014 06136.40.20.2014 dated July 24, 2014.
tanggal 24 Juli 2014.
Anggaran Dasar Bank telah mengalami The Bank’s Articles of Association has been
beberapa kali perubahan. Perubahan terakhir amended several times. The latest amendment
sebagaimana dinyatakan dalam Akta was stated on the Deed of Statement of
Pernyataan Keputusan Rapat Umum Extraordinary General Meeting of Shareholders
Pemegang Saham Luar Biasa No. 56 tanggal No. 56 dated May 30, 2023, drawn up before
30 Mei 2023, yang dibuat dihadapan Fathiah Fathiah Helmi, S.H., Notary in Jakarta. This
Helmi, SH, notaris di Jakarta. Perubahan deed has received Notification of Amendment
Anggaran Dasar Bank tersebut telah diterima to the Articles of Articles of Association from the
dan dicatat dalam Sistem Administrasi Badan Ministry of Law and Human Rights of the
Hukum Kementerian Hukum dan Hak Asasi Republic of Indonesia No. AHU-AH.01.03.
Manusia Republik Indonesia No. AH.01.03. 0073631 dated June 8, 2023.
0073631 tanggal 8 Juni 2023.
Sesuai dengan pasal 3 Anggaran Dasar Bank, According to article 3 of the Bank’s Articles of
ruang lingkup kegiatan Bank adalah Association, the scope of the Bank’s activities
menjalankan kegiatan umum perbankan. is to engage in general banking business.
Bank memperoleh persetujuan sebagai The Bank was granted a license as a Foreign
Pedagang Valuta Asing berdasarkan Surat Exchange Trader based on the Decree of the
Keputusan Direksi Bank Indonesia Director of Bank Indonesia No. 28/366/UD/Adv
No. 28/366/UD/Adv tanggal 4 Desember 1995. dated December 4, 1995.
Bank memperoleh persetujuan menjadi Bank The Bank was granted a license to conduct
Devisa berdasarkan Surat Keputusan Direksi foreign exchange activities based on the
Bank Indonesia No. 28/150/KEP/DIR tanggal Decree of the Director of Bank Indonesia
22 Februari 1996. No. 28/150/KEP/DIR dated February 22, 1996.
Bank memperoleh persetujuan menjadi Bank The Bank was granted a license as a National
Persepsi Kas Negara berdasarkan Surat Cash Perception Bank based on the Decree of
Keputusan Menteri Keuangan Republik the Minister of Finance of the Republic of
Indonesia No.S-452/MK.03/1996 tanggal Indonesia No. S-452/MK.03/1996 dated August
16 Agustus 1996. 16, 1996.
9
Page 190
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. Umum (lanjutan) 1. General (continued)
a. Pendirian dan Informasi Umum (lanjutan) a. Establishment and General Information
(continued)
Kantor Pusat Bank berlokasi di Revenue Tower, The Bank’s head office is located at Revenue
District 8, SCBD Lot 13, Jalan Jendral Sudirman Tower, District 8, SCBD Lot 13, Jalan Jendral
Kavling 52-53, Jakarta. Pada 31 Desember Sudirman Kavling 52-53, Jakarta. As of
2023, Bank mempunyai 1 kantor pusat non- December 31, 2023, Bank has 1 non-
operasional, 6 kantor cabang, 2 kantor cabang operational head office, 6 branch offices, 2 sub-
pembantu, 2 kantor fungsional dan 11 ATM di branch offices, 2 functional office and 11 ATMs
seluruh Indonesia. Pada 31 Desember 2022, across Indonesia. As of December 31, 2022,
Bank mempunyai 1 kantor pusat non- Bank has 1 non-operational head office, 7
operasional, 7 kantor cabang, 2 kantor cabang branch offices, 2 sub-branch offices and 12
pembantu dan 12 ATM di seluruh Indonesia. ATMs across Indonesia.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022 the Bank
Bank memiliki masing-masing 401 dan 402 had 401 and 402 employees (unaudited),
karyawan (tidak diaudit). respectively.
Bank, melalui pemegang saham mayoritasnya, The Bank, through its majority shareholder,
Qatar National Bank (Q.P.S.C.), merupakan Qatar National Bank (Q.P.S.C.), is ultimately
bagian dari Qatar National Bank Group. Qatar part of the Qatar National Bank Group. The
National Bank Group memiliki anak perusahaan Qatar National Bank Group has subsidiaries
dan afiliasi di seluruh dunia. and affiliates throughout the world.
b. Penawaran Umum Saham Bank b. Public Offering of the Bank's Shares
Pada tanggal 31 Oktober 2002, Bank On October 31, 2002, the Bank obtained the
memperoleh Pernyataan Efektif dari Ketua Effective Notification from the Chairman of the
Badan Pengawas Pasar Modal (Bapepam) Capital Market Supervisory Agency (Bapepam)
berdasarkan Surat Keputusan through its Decree No. S-2369/PM/2002 in
No. S-2369/PM/2002 dalam rangka penawaran relation to the public offering of its 78,800,000
umum atas 78.800.000 lembar saham Bank shares with par value and at the offering price
dengan nilai nominal dan harga penawaran of Rp250 (in full Rupiah) per share. The Bank’s
sebesar Rp250 (dalam Rupiah penuh) per shares were traded in Jakarta Stock Exchange
saham. Saham Bank tersebut diperdagangkan starting November 21, 2002. (On November 30,
di Bursa Efek Jakarta mulai tanggal 2007, Jakarta Stock Exchange and Surabaya
21 November 2002. (Pada tanggal Stock Exchange were merged to form
30 November 2007, Bursa Efek Jakarta dan Indonesia Stock Exchange).
Bursa Efek Surabaya telah bergabung menjadi
Bursa Efek Indonesia).
Dalam penawaran umum saham ini dikeluarkan These new shares were furnished by Warrants
pula Waran Seri I (waran) yang diberikan Series I (warrant), which were granted to the
secara cuma-cuma kepada pemegang saham new shareholders as a compliment. Each holder
baru. Setiap pemegang 2 saham baru Bank of 2 Bank’s new shares received 3 warrants;
memperoleh 3 waran, sehingga jumlah waran accordingly, the total number of warrants issued
yang diterbitkan adalah sebanyak 118.200.000 was 118,200,000 warrants. Each warrant
lembar. Setiap 1 waran memberikan hak entitled the holder to buy 1 Bank’s new share at
kepada pemegang waran untuk membeli 1 the exercise price. The execution period was
saham baru Bank pada harga pelaksanaannya. from May 21, 2003 to November 18, 2005. Up
Jangka waktu pelaksanaan waran yang to the last exercise date on November 18, 2005,
diterbitkan adalah sejak tanggal 21 Mei 2003 the number of exercised warrants was
sampai dengan tanggal 18 November 2005. 101,219,000 warrants at exercise price of
Sampai dengan tanggal pelaksanaan terakhir Rp250 (in full Rupiah) or amounting to
yaitu tanggal 18 November 2005, waran yang Rp25,305.
telah dilaksanakan adalah sebanyak
101.219.000 waran pada harga pelaksanaan
Rp250 (dalam Rupiah penuh) atau seluruhnya
sebesar Rp25.305.
10
Page 191
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. Umum (lanjutan) 1. General (continued)
b. Penawaran Umum Saham Bank (lanjutan) b. Public Offering of the Bank's Shares
(continued)
Pada tanggal 15 Juni 2009, Bank memperoleh On June 15, 2009, the Bank obtained the
Pernyataan Efektif dari Ketua Badan Pengawas Effective Notification from the Chairman of the
Pasar Modal dan Lembaga Keuangan Capital Market Supervisory Agency and
(Bapepam-LK) berdasarkan Surat Keputusan Financial Institutions (Bapepam-LK) through its
No.S-5209/BL/2009 dalam rangka Penawaran Decree No. S-5209/BL/2009 in relation to the
Umum Terbatas I (PUT I) dengan menerbitkan First Limited Public Offering (PUT I) by
Hak Memesan Efek Terlebih Dahulu (HMETD) conducting the Rights Issue (HMETD)
sejumlah 125.304.750 saham dengan nilai amounting to 125,304,750 shares with par
nominal Rp250 (dalam Rupiah penuh) per value of Rp250 (in full Rupiah) per share at an
saham yang ditawarkan dengan harga Rp320 offering price of Rp320 (in full Rupiah) per
(dalam Rupiah penuh) per saham. share.
Setelah PUT I, modal ditempatkan dan disetor After the PUT I, the Bank’s issued and fully paid
Bank meningkat menjadi 626.523.750 lembar capital increased to 626,523,750 shares or
saham atau senilai Rp156.631. Rp156,631.
Pada tanggal 27 Desember 2010, Bank On December 27, 2010, the Bank obtained the
memperoleh Pernyataan Efektif dari Ketua Effective Notification from the Chairman of
Bapepam-LK berdasarkan Surat Keputusan Bapepam-LK through its Decree No. S-
No. S-11585/BL/2010 dalam rangka 11585/BL/2010 in relation to the Second
Penawaran Umum Terbatas II (PUT II) dengan Limited Public Offering (PUT II) by conducting
menerbitkan Hak Memesan Efek Terlebih the Rights Issue (HMETD) amounting to
Dahulu (HMETD) sejumlah 2.935.263.768 2,935,263,768 shares with par value and at the
saham dengan nilai nominal dan harga offering price of Rp250 (in full Rupiah) per
penawaran sebesar Rp250 (dalam Rupiah share.
penuh) per saham.
Setelah PUT II, modal ditempatkan dan disetor After the PUT II, the Bank’s issued and fully
Bank meningkat menjadi 3.561.787.518 lembar paid capital increased to 3,561,787,518 shares
saham atau senilai Rp890.447. or Rp890,447.
Pada tanggal 27 Mei 2013, Bank memperoleh On May 27, 2013, the Bank obtained the
Pernyataan Efektif dari Otoritas Jasa Keuangan Effective Notification from Otoritas Jasa
(“OJK”) berdasarkan Surat Keputusan Keuangan (“OJK”) through its Decree No. S-
No. S-141/D.04/2013 dalam rangka Penawaran 141/D.04/2013 in relation to the Third Limited
Umum Terbatas III (PUT III) dengan Public Offering (PUT III) by conducting the
menerbitkan Hak Memesan Efek Terlebih Rights Issue (HMETD) amounting to
Dahulu (HMETD) sejumlah 2.596.543.000 2,596,543,000 shares with par value and at the
saham dengan nilai nominal dan harga offering price of Rp250 (in full Rupiah) per
penawaran sebesar Rp250 (dalam Rupiah share.
penuh) per saham.
Setelah PUT III, modal ditempatkan dan disetor After the PUT III, the Bank’s issued and fully
Bank meningkat menjadi 6.158.330.518 lembar paid capital increased to 6,158,330,518 shares
saham atau senilai Rp1.539.583. or Rp1,539,583.
11
Page 192
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. Umum (lanjutan) 1. General (continued)
b. Penawaran Umum Saham Bank (lanjutan) b. Public Offering of the Bank's Shares
(continued)
Pada tanggal 2 Juni 2014, Bank memperoleh On June 2, 2014, the Bank obtained the
Pernyataan Efektif dari Otoritas Jasa Keuangan Effective Notification from Financial Service
(OJK) berdasarkan Surat Keputusan Authority (OJK) through its Decree
No. S-253/D.04/2014 dalam rangka Penawaran No. S-253/D.04/2014 in relation to the fourth
Umum Terbatas IV (PUT IV) dengan Limited Public Offering (PUT IV) by conducting
menerbitkan Hak Memesan Efek Terlebih the Rights Issue (HMETD) amounting to
Dahulu (HMETD) sejumlah 2.598.815.479 2,598,815,479 shares with par value and at the
saham dengan nilai nominal dan harga offering price of Rp250 (in full Rupiah) per
penawaran sebesar Rp250 (dalam Rupiah share.
penuh) per saham.
Setelah PUT IV, modal ditempatkan dan disetor After the PUT IV, the Bank’s issued and fully
Bank meningkat menjadi 8.757.145.997 lembar paid capital increased to 8,757,145,997 shares
saham atau senilai Rp2.189.287. or Rp2,189,287.
Pada tanggal 20 Juni 2017, Bank memperoleh On June 20, 2017, the Bank obtained the
Pernyataan Efektif dari OJK berdasarkan Surat Effective Notification from OJK through its
Keputusan No. S-330/D.04/2017 dalam rangka Decree No. S-330/D.04/2017 in relation to the
Penawaran Umum Terbatas V (PUT V) dengan fifth Limited Public Offering (PUT V) by
menerbitkan Hak Memesan Efek Terlebih conducting the Rights Issue (HMETD) of
Dahulu (HMETD) sejumlah 8.235.719.252 8,235,719,252 shares with par value and at the
saham dengan nilai nominal dan harga offering price of Rp250 (in full Rupiah) per
penawaran sebesar Rp250 (dalam Rupiah share.
penuh) per saham.
Setelah PUT V, modal ditempatkan dan disetor After the PUT V, the Bank’s issued and fully
Bank meningkat menjadi 16.992.865.249 paid capital increased to 16,992,865,249
lembar saham atau senilai Rp4.248.216. shares or Rp4,248,216.
Pada tanggal 22 Mei 2018, Bank memperoleh On May 22, 2018, the Bank obtained the
Pernyataan Efektif dari OJK berdasarkan Surat Effective Notification from OJK through its
Keputusan No. S-53/D.04/2018 dalam rangka Decree No. S-53/D.04/2018 in relation to the
Penawaran Umum Terbatas VI (PUT VI) Limited Public Offering (PUT VI) by conducting
dengan menerbitkan Hak Memesan Efek the Rights Issue (HMETD) of 3,786,010,377
Terlebih Dahulu (HMETD) sejumlah shares with par value and at the offering price
3.786.010.377 saham dengan nilai nominal dan of Rp250 (in full Rupiah) per share.
harga penawaran sebesar Rp250 (dalam
Rupiah penuh) per saham.
Setelah PUT VI, modal ditempatkan dan disetor After the PUT VI, the Bank’s issued and fully
Bank meningkat menjadi 20.436.685.984 paid capital increased to 20,436,685,984
lembar saham atau senilai Rp5.109.171. shares or Rp5,109,171.
Pada tanggal 28 April 2023, Bank memperoleh On April 28, 2023, the Bank obtained the
Pernyataan Efektif dari OJK berdasarkan Surat effective notification from OJK through its
Keputusan No. S-109/D.04/2023 dalam rangka Decree No. S-109/D.04/2023 in relation to the
Penawaran Umum Terbatas VII (PUT VII) Limited Public Offering VII (PUT VII) by
dengan menerbitkan Hak Memesan Efek conducting the Rights Issue (HMETD) of
Terlebih Dahulu (HMETD) sejumlah 14,721,362,381 shares with par value and the
14.721.362.381 saham dengan nilai nominal offering price of Rp250 (in full Rupiah) per
dan harga penawaran sebesar Rp250 (dalam share.
Rupiah penuh) per saham.
12
Page 193
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. Umum (lanjutan) 1. General (continued)
b. Penawaran Umum Saham Bank (lanjutan) b. Public Offering of the Bank's Shares
(continued)
Setelah PUT VII, modal ditempatkan dan After the PUT VII, the Bank’s issued and fully
disetor Bank meningkat menjadi paid capital increased to 35,158,048,365 shares
35.158.048.365 lembar saham atau senilai or Rp8,789,512.
Rp8.789.512.
c. Dewan Komisaris dan Direksi c. Board of Commissioners and Board of
Directors
Susunan terakhir Dewan Komisaris dan Direksi The latest composition of Board of
dimuat dalam Akta Pernyataan Keputusan Commissioners and Board of Directors are
Rapat Umum Pemegang Saham Tahunan No. stated in deed of Declaration of Resolution
55 tanggal 30 Mei 2023 di hadapan Fathiah Annual Shareholders’ General Meeting No. 55
Helmi, SH, notaris di Jakarta. dan telah dated May 30, 2023 of Fathiah Helmi, SH,
memperoleh Penerimaan Pemberitahuan notary public in Jakarta and has obtained
Perubahan Data Bank dari Kementerian Hukum receipt of Notification of the Data Change from
dan Hak Asasi Manusia Republik Indonesia the Minister of Laws and Human Rights of the
No.AHU-AH.01.09-0124394 tertanggal 31 Mei Republic of Indonesia No.AHU-AH.01.09-
2023. 0124394 dated May 31, 2023.
Susunan Dewan Komisaris dan Direksi Bank The composition of the Bank’s Board of
pada tanggal 31 Desember 2023 dan 2022 Commissioners and Board of Directors as of
adalah sebagai berikut: December 31, 2023 and 2022 are as follows:
2023
Dewan Komisaris Board of Commissioners
Komisaris Utama Fatma Abdulla S S Al-Suwaidi President Commissioner
Komisaris Independen Djoko Sarwono Independent Commissioner
Komisaris Independen Muhammad Anas Malla Independent Commissioner
Komisaris Khalid Ahmed KH A Al-Sada Commissioner
Direksi Board of Directors
Direktur Utama Haryanto Suganda President Director
Direktur Windiartono Tabingin Director
Direktur Nicolas Alix Groene (Nick Groene) Director
Direktur Soemenggrie Jongkamto Director
2022
Dewan Komisaris Board of Commissioners
Komisaris Utama Fatma Abdulla S S Al-Suwaidi President Commissioner
Komisaris Independen Djoko Sarwono Independent Commissioner
Komisaris Independen Muhammad Anas Malla Independent Commissioner
Komisaris Khalid Ahmed KH A Al-Sada Commissioner
Direksi Board of Directors
Direktur Utama Haryanto Suganda President Director
Direktur Geoffry Nugraha* Director
Direktur Windiartono Tabingin Director
Direktur Nicolas Alix Groene (Nick Groene) Director
Direktur Soemenggrie Jongkamto Director
* Pengunduran diri efektif tanggal 30 Mei 2023 * Resignation effective on May 30, 2023
13
Page 194
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. Umum (lanjutan) 1. General (continued)
d. Komite-Komite Bank d. The Bank’s Committees
Susunan Komite-komite Bank pada tanggal The composition of the Bank’s Committees as
31 Desember 2023 dan 2022 adalah sebagai of December 31, 2023 and 2022, are as follows:
berikut:
2023
Komite Audit Audit Committee
Ketua Muhammad Anas Malla Chairman
Anggota Heru Subroto* Member
Anggota Achmad Effendy Abdurachman Member
Komite Pemantau Risiko Risk Oversight Committee
Ketua Djoko Sarwono Chairman
Anggota Tjetjep Hasmitha Member
Anggota Ahmad Effendy Abdurachman Member
Komite Remunerasi dan Nomination and Remuneration
Nominasi Committee
Ketua Muhammad Anas Malla Chairman
Anggota Khalid Ahmed KH A Al-Sada Member
Anggota Ruth Theresia* Member
* Heru Subroto diangkat sebagai anggota Komite Audit berdasarkan * Heru Subroto has appointed as a member of the Bank’s Audit
Surat Keputusan Direksi No. 030/SK-DIR/VI/2023 tanggal 5 Juni Committee based on Board of Directors Decree No. 030/SK-
2023 DIR/VI/2023 dated June 5, 2023
* Ruth Theresia diangkat sebagai anggota Komite Remunerasi dan * Ruth Theresia has appointed as a member of the Bank’s Nomination
Nominasi berdasarkan Surat Keputusan Direksi 001/SK-DIR/I/2023 and Remuneration Committee based on Board of Directors Decree
tanggal 2 Januari 2023 No. 001/SK-DIR/I/2023 dated January 2, 2023
2022
Komite Audit Audit Committee
Ketua Muhammad Anas Malla Chairman
Anggota Bambang Eko Priyantono Member
Anggota Achmad Effendy Abdurachman Member
Komite Pemantau Risiko Risk Oversight Committee
Ketua Djoko Sarwono Chairman
Anggota Tjetjep Hasmitha Member
Anggota Bambang Eko Priyantono Member
Anggota Ahmad Effendy Abdurachman Member
Komite Remunerasi dan Nomination and Remuneration
Nominasi Committee
Ketua Muhammad Anas Malla Chairman
Anggota Khalid Ahmed KH A Al-Sada Member
Anggota Nugrahaini Mulyasari* Member
* Mengundurkan diri efektif pada tanggal 31 Desember 2022 * Resignation effective on December 31, 2022
e. Sekretaris Perusahaan e. Corporate Secretary
Sekretaris Perusahaan pada tanggal The Corporate Secretary as of December 31,
31 Desember 2023 dan 2022 adalah Indah 2023 and 2022 is Indah Mathilda.
Mathilda.
f. Kepala Satuan Kerja Audit Internal (SKAI) f. Head of Internal Audit
Chief Auditor pada tanggal 31 Desember 2023 The Chief Auditor as of December 31, 2023 and
dan 2022 adalah Romy Yulianto Santoso. 2022 is Romy Yulianto Santoso.
14
Page 195
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi Material 2. Summary of Material Accounting Policies
Kebijakan-kebijakan akuntansi yang material, yang The material accounting policies, applied in the
diterapkan dalam penyusunan laporan keuangan preparation of the Bank’s financial statements as of
Bank pada tanggal dan tahun yang berakhir and for the year ended December 31, 2023 and
31 Desember 2023 dan 2022, adalah sebagai 2022, are as follows:
berikut:
a. Pernyataan Kepatuhan a. Statement of Compliance
Laporan keuangan Bank disusun dan disajikan The Bank’s financial statements have been
sesuai dengan Standar Akuntansi Keuangan prepared and presented in accordance with
(“SAK”) di Indonesia. Indonesian Financial Accounting Standards
(“SAK”).
Laporan keuangan juga disusun dan disajikan The financial statements have also been
sesuai dengan peraturan Badan Pengawas prepared and presented in accordance with
Pasar Modal dan Lembaga Keuangan Capital Market and Financial Institutions
(“BAPEPAM-LK”, yang fungsinya dialihkan Supervisory Agency (“BAPEPAM-LK”, whose
kepada OJK sejak tanggal 1 Januari 2013) function has been transferred to OJK starting
No. VIII.G.7 tanggal 25 Juni 2012, Lampiran January 1, 2013) rule No. VIII.G.7 dated June
Keputusan Ketua Bapepam-LK No. Kep- 25, 2012, Annex to the Decree of the Chairman
347/BL/2012 tentang “Penyajian dan of Bapepam-LK No. Kep-347/BL/2012
Pengungkapan Laporan Keuangan Emiten atau regarding “Financial Statements Presentation
Perusahaan Publik”. and Disclosure of the Issuer or Public Bank”.
b. Dasar Penyusunan Laporan Keuangan b. Basis for Preparation of Financial
Statements
Laporan keuangan ini disajikan dalam Rupiah, Figures in these financial statements are
yang merupakan mata uang fungsional Bank. presented in Rupiah, which is the Bank’s
Kecuali dinyatakan secara khusus, informasi functional currency. Unless otherwise stated,
keuangan yang disajikan telah dibulatkan financial information presented in Rupiah has
menjadi jutaan Rupiah. been rounded to the nearest million.
Laporan keuangan disusun atas basis akrual The financial statements have been prepared
dengan menggunakan konsep nilai historis, on the accrual basis using the historical cost
kecuali jika standar akuntansi mensyaratkan concept, except where the accounting
pengukuran nilai wajar. standards require fair value measurement.
Laporan arus kas menyajikan perubahan dalam The statement of cash flows present the
kas dan setara kas dari aktivitas operasi, changes in cash and cash equivalents from
investasi dan pendanaan. Laporan arus kas operating, investing and financing activities.
disusun dengan metode langsung. Untuk tujuan The statement of cash flows are prepared using
laporan arus kas, kas dan setara kas meliputi the direct method. For the purpose of the
kas, giro pada Bank Indonesia, giro pada bank statement of cash flows, cash and cash
lain, penempatan pada Bank Indonesia dan equivalents consist of cash, current accounts
bank lain yang jatuh tempo dalam waktu tiga with Bank Indonesia, current accounts with
bulan sejak tanggal perolehan, sepanjang tidak other banks, placements with Bank Indonesia
digunakan sebagai jaminan atas pinjaman yang and other banks that mature within three
diterima serta tidak dibatasi penggunaannya. months from the date of acquisition, as long as
they are not being pledged as collateral for
borrowing nor restricted.
15
Page 196
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
c. Penggunaan Pertimbangan, Estimasi dan c. Use of Judgments, Estimates and
Asumsi Assumptions
Penyusunan laporan keuangan sesuai dengan The preparation of financial statements in
SAK di Indonesia mengharuskan manajemen conformity with SAK requires Bank’s
Bank untuk membuat pertimbangan, estimasi management to make judgments, estimates
dan asumsi yang mempengaruhi penerapan and assumptions that affect the application of
kebijakan akuntansi dan jumlah aset, liabilitas, accounting policies and the reported amounts
pendapatan dan beban yang dilaporkan. of assets, liabilities, income and expenses.
Walaupun estimasi ini dibuat berdasarkan Although these estimates are based on
pengetahuan terbaik manajemen atas kejadian management’s best knowledge of current
dan kegiatan saat ini, hasil aktual dapat events and activities, actual results may differ
berbeda dari estimasi tersebut. from those estimates.
Estimasi dan asumsi yang digunakan ditelaah Estimates and underlying assumptions are
secara berkesinambungan. Revisi atas reviewed on an ongoing basis. Revisions to
estimasi akuntansi diakui pada periode dimana accounting estimates are recognized in the
estimasi tersebut direvisi dan periode-periode periods in which the estimate is revised and in
yang akan datang yang dipengaruhi oleh revisi any future periods affected.
estimasi tersebut.
Informasi mengenai hal-hal material yang Information about material areas of estimation
terkait dengan ketidakpastian estimasi dan uncertainty and critical judgments in applying
pertimbangan-pertimbangan material dalam accounting policies that have material effect on
penerapan kebijakan akuntansi yang memiliki the amount recognized in the financial
dampak yang signifikan terhadap jumlah yang statements are described in Note 4.
diakui dalam laporan keuangan dijelaskan di
Catatan 4.
d. Penjabaran Transaksi dan Saldo dalam d. Foreign Currency Transactions and
Valuta Asing Balances Translation
Transaksi-transaksi dalam valuta asing Transactions in foreign currencies are
dijabarkan ke dalam Rupiah, yang merupakan translated into Rupiah, the Bank’s functional
mata uang fungsional Bank, dengan currency, at the exchange rates prevailing at
menggunakan kurs pada tanggal transaksi. the transaction date.
Saldo akhir tahun aset moneter dan liabilitas Year-end balances of monetary assets and
moneter dalam valuta asing dijabarkan ke liabilities denominated in foreign currencies are
dalam Rupiah dengan menggunakan kurs pada translated into Rupiah using exchange rates as
tanggal laporan (penutupan) yang ditetapkan of the reporting date (closing) as determined by
oleh Bank Indonesia, yaitu kurs tengah yang Bank Indonesia, i.e middle rates which are the
merupakan rata-rata kurs beli dan kurs jual average of buying rates and selling rates per
berdasarkan Reuters pada pukul 16.00 WIB Reuters at 16.00 Western Indonesian Time.
setiap hari.
Keuntungan dan kerugian selisih kurs yang The exchange gains and losses arising from
timbul dari transaksi dalam valuta asing dan transactions in foreign currencies and from the
dari penjabaran aset moneter dan liabilitas translation of monetary assets and monetary
moneter dalam valuta asing diakui pada laba liabilities denominated in foreign currencies are
rugi. recognized in profit or loss.
16
Page 197
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
d. Penjabaran Transaksi dan Saldo dalam d. Foreign Currency Transactions and
Valuta Asing (lanjutan) Balances Translation (continued)
Laba atau rugi kurs valuta asing atas aset dan The foreign currency gains or losses on
liabilitas moneter merupakan selisih antara monetary assets and liabilities are the
biaya perolehan diamortisasi dalam Rupiah difference between amortized cost in Rupiah at
pada awal tahun, disesuaikan dengan tingkat the beginning of the year, adjusted for effective
suku bunga efektif dan pembayaran selama interest rate and payments during the year, and
tahun berjalan, dan biaya perolehan the amortized cost in foreign currency
diamortisasi dalam valuta asing yang translated into Rupiah using the exchange rate
dijabarkan ke dalam Rupiah dengan at the end of the year.
menggunakan kurs pada akhir tahun.
Aset dan liabilitas non-moneter dalam mata Non-monetary assets and liabilities
uang asing dijabarkan dengan menggunakan denominated in foreign currencies are
kurs pada tanggal transaksi. translated using the exchange rates prevailing
at the transaction date.
Kurs valuta asing utama yang digunakan pada The major exchange rates used as of reporting
tanggal pelaporan adalah sebagai berikut date, are as follows (in full Rupiah):
(Rupiah penuh):
Valuta asing 2023 2022 Foreign currencies
Poundsterling Inggris 19.627 18.786 Great Britain Poundsterling
Euro Eropa 17.038 16.582 European Euro
Dolar Amerika Serikat 15.397 15.568 United States Dollar
Franc Swiss 15.245 15.245 Swiss Franc
Dolar Singapura 11.676 11.593 Singapore Dollar
Dolar Australia 10.521 10.558 Australian Dollar
Dolar Selandia Baru 9.926 9.926 New Zealand Dollar
Riyal Qatar 4.224 4.271 Qatari Riyal
Dolar Hong Kong 1.971 1.997 Hong Kong Dollar
Baht Thailand 456 456 Thailand Baht
Yen Jepang 109 118 Japanese Yen
e. Transaksi dengan Pihak-pihak Berelasi e. Transactions with Related Parties
Dalam laporan keuangan ini, istilah pihak-pihak In these financial statements, the term related
berelasi digunakan sesuai dengan PSAK 7 parties is used as defined in PSAK 7 regarding
mengenai “Pengungkapan Pihak-pihak “Related Party Disclosures”, the meaning of a
Berelasi”, yang dimaksud dengan pihak yang related party is a person or entity that is related
berelasi adalah orang atau entitas yang berelasi to a reporting entity as follow:
dengan entitas pelapor sebagai berikut:
a. Orang atau anggota keluarga terdekatnya a. A person or a close member of that
berelasi dengan entitas pelapor jika orang person’s family is related to a reporting
tersebut: entity if that person:
i. memiliki pengendalian atau i. has control or joint control over the
pengendalian bersama terhadap reporting entity;
entitas pelapor;
ii. memiliki pengaruh signifikan terhadap ii. has significant influence over the
entitas pelapor; atau reporting entity; or
iii. merupakan personal manajemen iii. is member of the key management
kunci entitas pelapor atau entitas personnel of the reporting entity or a
induk pelapor. parent of the reporting entity.
17
Page 198
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
e. Transaksi dengan Pihak-pihak Berelasi d. Transactions with Related Parties
(lanjutan) (continued)
b. Suatu entitas berelasi dengan entitas b. An entity is related to a reporting entity if
pelapor jika memenuhi hal-hal sebagai any of the following conditions applies:
berikut:
i. entitas dan entitas pelapor adalah i. the entity and the reporting entity are
anggota dari kelompok usaha yang member of the same the Bank (which
sama (artinya entitas induk, entitas means that each parent, subsidiaries,
anak, dan entitas anak berikutnya and fellow subsidiaries is related to the
terkait dengan entitas lain); others);
ii. satu entitas adalah entitas asosiasi ii. one entity is an associate or joint
atau ventura bersama bagi entitas lain venture of the other entity (or an
(atau entitas asosiasi atau ventura associate or joint venture of member
bersama yang merupakan anggota of a Bank of which the other entity is a
suatu kelompok usaha, di mana member);
entitas lain tersebut adalah
anggotanya);
iii. kedua entitas tersebut adalah ventura iii.both entities are joint ventures of the
bersama dari pihak ketiga yang sama; same third party;
iv. satu entitas adalah ventura bersama iv. one entity is a joint venture of a third
dari entitas ketiga dan entitas yang lain entity and the other entity is an
adalah entitas asosiasi dari entitas associate of the third entity;
ketiga;
v. entitas tersebut adalah suatu program v. the entity is a post-employment benefit
imbalan pasca kerja untuk imbalan plan for the benefit of employees of
kerja dari satu entitas pelapor atau either the reporting entity or an entity
entitas yang terkait dengan entitas related to the reporting entity. If the
pelapor. Jika entitas pelapor adalah reporting entity in itself such a plan,
entitas yang menyelenggarakan the sponsoring employers are also
program tersebut, maka entitas related to the reporting entity.
sponsor juga berelasi dengan entitas
pelapor.
vi. entitas yang dikendalikan atau vi. the entity controlled or jointly
dikendalikan bersama oleh orang controlled by a person identified in (a);
yang diidentifikasi dalam butir (a);
vii. orang yang diidentifikasi, dalam butir vii. a person identified in (a) (i) has
(a) (i) memiliki pengaruh signifikan significant influence over the entity or
terhadap entitas atau anggota is a member of the key management
manajemen kunci entitas (atau entitas personel of the entity (or of a parent of
induk dari entitas); atau the entity); or
viii. entitas, atau anggota dari kelompok viii. the entity, or any member of a group
dimana entitas merupakan bagian dari of which it is a part, provides key
kelompok tersebut, menyediakan jasa management personnel services to
personil manajemen kunci kepada the reporting entity or to the parent of
entitas pelapor atau kepada entitas the reporting entity.
induk dari entitas pelaporan.
Semua transaksi yang signifikan dengan pihak- All significant transaction with related parties,
pihak berelasi, baik dilakukan dengan whether or not conducted under normal terms
menggunakan syarat dan kondisi normal and conditions as those with third parties, are
maupun tidak, diungkapkan dalam Catatan 38. disclosed in Note 38.
18
Page 199
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
f. Aset dan Liabilitas Keuangan f. Financial Assets and Liabilities
Aset keuangan Bank terutama terdiri dari kas, The Bank’s financial assets mainly consist of
giro pada Bank Indonesia, giro pada bank lain, cash, current accounts with Bank Indonesia,
penempatan pada Bank Indonesia dan bank current accounts with other banks, placements
lain, tagihan derivatif, tagihan akseptasi, efek- with Bank Indonesia and other banks,
efek yang dibeli dengan janji dijual kembali, derivative receivables, acceptance receivables,
kredit yang diberikan, efek-efek dan aset lain- securities purchased under agreements to
lain. resell, loans, securities and other assets.
Liabilitas keuangan Bank terutama terdiri dari The Bank’s financial liabilities mainly consist of
liabilitas segera, simpanan dari nasabah, liabilities payable on demand, deposits from
simpanan dari bank lain, liabilitas akseptasi, customers, deposits from other banks,
liabilitas derivatif, pinjaman yang diterima, efek- acceptance payables, derivative payables,
efek yang diterbitkan, beban masih harus borrowing, marketables securities issued,
dibayar dan liabilitas lain-lain. accruals and other liabilities.
Bank menerapkan PSAK 71, “Instrumen The Bank adopted PSAK 71, “Financial
Keuangan” yang menggantikan PSAK 55, Instruments” which replaced PSAK 55,
“Instrumen Keuangan: Pengakuan dan “Financial Instruments: Recognition and
Pengukuran”. Measurement”.
(i) Klasifikasi (i) Classification
Bank mengklasifikasikan aset The Bank classifies its financial assets
keuangannya berdasarkan kategori according to the following categories at
sebagai berikut pada saat pengakuan initial recognition:
awal:
1. Aset keuangan yang diukur pada nilai 1. Financial assets measured at fair
wajar melalui laba rugi; value through profit or loss;
2. Aset keuangan yang diukur pada nilai 2. Financial assets measured at fair
wajar melalui penghasilan value through other comprehensive
komprehensif lain; income;
3. Aset keuangan yang diukur pada 3. Financial assets measured at
biaya perolehan diamortisasi. amortized cost.
Model bisnis merefleksikan bagaimana The business model reflects how groups of
kelompok aset keuangan dikelola untuk financial assets are managed to achieve a
mencapai tujuan bisnis tertentu. particular business objective.
19
Page 200
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Bank melakukan pengujian karakteristik The Bank assess the contractual cash flow
arus kas kontraktual dari aset keuangan characteristics of financial assets to
yang dikelola untuk mengetahui determine the characteristics of contractual
karakteristik arus kas kontraktual berasal cash flows only from the payment of
hanya dari pembayaran pokok dan bunga principal and interest from the outstanding
dari jumlah pokok terutang (Solely principal (Solely Payment of Principal and
Payment of Principal and Interest atau Interest or Pass SPPI) that is consistent
Pass SPPI) yang konsisten dengan with basic lending agreement. In making
pengaturan pinjaman dasar (Basic Lending the assessment, the Bank considers:
Agreement). Dalam melakukan penilaian,
Bank mempertimbangkan:
• Imbalan untuk nilai waktu dari uang; • The time value of money element of
interest;
• Leverage; • Leverage;
• Variabilitas pada waktu dan jumlah • Variability in timing or amount of cash
arus kas; flows;
• Instrumen yang terkait secara • Contractually linked instruments;
kontraktual;
• Pembayaran dipercepat; • Early repayment;
• Ketentuan kontrak tidak sah dan de • Non-genuine features and de minimis.
minimis.
Aset keuangan diukur pada biaya Financial assets are measured at
perolehan diamortisasi jika kedua kondisi amortized cost if both of the following
berikut terpenuhi: conditions are met:
• Aset keuangan yang dikelola dalam • Financial assets are managed where
model bisnis yang bertujuan untuk the business model objectives in order
memiliki aset keuangan dalam rangka to collect the contractual cash flows;
mendapatkan arus kas kontraktual; and
dan
• Arus kas kontraktual tersebut semata • The contractual cash flows are solely
dari pembayaran pokok dan bunga payments of principal and interest
(SPPI). (SPPI).
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair value
melalui penghasilan komprehensif lain through other comprehensive income
(FVTOCI) jika kedua kondisi berikut: (FVTOCI) if both of the following conditions
are met:
• Aset keuangan yang dikelola untuk • Financial assets are managed to
mendapatkan arus kas kontraktual collect the contractual cash flows and
dan menjual aset keuangan; dan sell the assets; and
• Arus kas kontraktual tersebut semata • The contractual cash flows are solely
dari pembayaran pokok dan bunga payments of principal and interest
(SPPI). (SPPI).
20
Page 201
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Aset keuangan diklasifikasikan pada nilai Financial assets are measured at fair value
wajar melalui laba rugi (FVTPL) jika tidak through profit or loss (FVTPL) if do not
memenuhi kondisi yang disyaratkan untuk meet the conditions required to be
diukur pada biaya perolehan diamortisasi measured at amortized cost or fair value
atau nilai wajar melalui penghasilan through other comprehensive income.
komprehensif lain.
Pada saat pengakuan awal, Bank dapat At initial recognition, the Bank may make
membuat pilihan yang tidak dapat an irrevocable choice to present equity
dibatalkan untuk menyajikan instrumen instruments that are not held for trading at
ekuitas yang bukan dimiliki untuk fair value through other comprehensive
diperdagangkan pada nilai wajar melalui income.
penghasilan komprehensif lain.
Liabilitas keuangan diklasifikasikan ke Financial liabilities are classified into the
dalam kategori sebagai berikut pada saat following categories at initial recognition:
pengakuan awal:
I. Liabilitas keuangan yang diukur pada I. Financial liabilities at fair value
nilai wajar melalui laporan laba rugi, through profit or loss, which has 2
yang memiliki 2 (dua) sub-klasifikasi, (two) sub-classifications, i.e. those
yaitu liabilitas keuangan yang designated as such upon initial
ditetapkan demikian pada saat recognition and those classified as
pengakuan awal dan diklasifikasikan held for trading;
dalam kelompok diperdagangkan;
II. Liabilitas keuangan lain. Liabilitas II. Other financial liabilities. Other
keuangan lainnya merupakan liabilitas financial liabilities pertain to financial
keuangan yang tidak dimiliki untuk liabilities that are not held for trading
dijual atau ditentukan sebagai nilai nor designated as at fair value through
wajar melalui laba rugi saat profit or loss upon recognition of the
pengakuan liabilitas. liability.
21
Page 202
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Golongan
Kategori yang didefinisikan
(ditentukan oleh Bank)/
oleh PSAK 71/ Subgolongan/Subclasses
Class (as determined by
Category as defined by PSAK 71
the Bank)
Aset keuangan yang
diukur pada nilai wajar
melalui laba rugi/
Tagihan derivatif - Tidak terkait lindung nilai/Derivative
Financial assets at fair
value through profit or receivables - Non hedging related
loss
Giro pada Bank Indonesia/Current accounts with Bank Indonesia
Giro pada bank lain/Current accounts with other banks
Penempatan pada Bank Indonesia dan bank lain/
Placements with Bank Indonesia and other banks
Efek-efek yang dibeli dengan janji dijual kembali/
Aset keuangan yang Securities purchased under agreements to resell
diukur pada biaya Tagihan akseptasi/Acceptance receivables
Aset keuangan/ perolehan yang Kredit yang diberikan/Loans
Financial diamortisasi/ Piutang bunga/
assets Financial assets at Interest receivables
amortized cost Piutang lain-lain/
Aset lain-lain/Other assets Other receivables
Piutang terkait transaksi ATM/
Receivables related to ATM
transaction
Efek-efek/Securities
Aset keuangan yang
diukur pada nilai wajar
melalui penghasilan
komprehensif lain/
Efek-efek/Securities
Financial assets at fair
value through other
comprehensive income
Liabilitas keuangan yang
diukur pada nilai wajar
melalui laba rugi/ Liabilitas derivatif/Derivative payables
Financial liabilities at fair
value through profit or loss
Liabilitas segera/Liabilities payable on demand
Liabilitas Simpanan dari nasabah/Deposits from customers
keuangan/
Simpanan dari bank lain/Deposits from other banks
Financial
Liabilitas akseptasi/Acceptance payables
liabilities Liabilitas keuangan yang
Efek-efek yang dijual dengan janji dibeli kembali/
diukur dengan biaya
Securities sold under repurchase agreements
perolehan diamortisasi/
Beban yang masih harus dibayar/Accrued expenses
Financial liabilities at
amortized cost Utang bunga/Interest payables
Liabilitas lain-lain/
Setoran jaminan/Security
Other liabilities
deposits
Efek-efek yang diterbitkan/Marketable securities issued
Pinjaman yang diterima/Borrowing
22
Page 203
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued)
(ii) Pengakuan awal (ii) Initial recognition
Bank pada awalnya mengakui kredit yang The Bank initially recognizes loans and
diberikan serta simpanan diukur pada nilai deposits at fair value on the date of
wajar pada tanggal perolehan. origination.
Pembelian dan penjualan aset keuangan Regular way purchases and sales of
yang lazim (regular) diakui pada tanggal financial assets are recognized on the
perdagangan dimana Bank memiliki trade date at which the Bank commits to
komitmen untuk membeli atau menjual purchase or sell the asset.
aset tersebut.
Semua aset dan liabilitas keuangan lainnya All other financial assets and liabilities are
pada awalnya diakui pada tanggal initially recognized on the trade date at
perdagangan dimana Bank menjadi suatu which the Bank becomes a party to the
pihak dalam ketentuan kontraktual contractual provisions of the instrument.
instrumen tersebut.
Pada saat pengakuan awal, aset keuangan A financial asset or financial liability is
atau liabilitas keuangan diukur pada nilai initially measured at fair value plus/minus
wajar ditambah/dikurang (untuk instrumen (for financial instruments not subsequently
keuangan yang tidak diukur pada nilai measured at fair value through profit or
wajar melalui laba rugi setelah pengakuan loss) transaction costs that are directly
awal) biaya transaksi yang dapat attributable to the acquisition of financial
diatribusikan secara langsung atas asset or issue of financial liability. The
perolehan aset keuangan atau penerbitan subsequent measurement of financial
liabilitas keuangan. Pengukuran aset assets and financial liabilities depends on
keuangan dan liabilitas keuangan setelah their classification.
pengakuan awal tergantung pada
klasifikasi aset keuangan dan liabilitas
keuangan tersebut.
Biaya transaksi hanya meliputi biaya-biaya Transaction costs include only those costs
yang dapat diatribusikan secara langsung that are directly attributable to the
untuk perolehan suatu aset keuangan atau acquisition of a financial asset or issue of a
penerbitan suatu liabilitas keuangan dan financial liability and are incremental costs
merupakan biaya tambahan yang tidak that would not have been incurred if the
akan terjadi apabila instrumen keuangan financial instrument had not been acquired
tersebut tidak diperoleh atau diterbitkan. or issued. In the case of financial assets,
Untuk aset keuangan, biaya transaksi transaction costs are added to the amount
ditambahkan pada jumlah yang diakui recognized initially, while for financial
pada awal pengakuan aset, sedangkan liabilities, transaction costs are deducted
untuk liabilitas keuangan, biaya transaksi from the amount of debt recognized
dikurangkan dari jumlah utang yang diakui initially.
pada awal pengakuan liabilitas.
Biaya transaksi tersebut diamortisasi Such transactions costs are amortized
selama umur instrumen berdasarkan over the terms of the instruments based on
metode suku bunga efektif dan dicatat the effective interest method and are
sebagai bagian dari pendapatan bunga recorded as part of interest income for
untuk biaya transaksi sehubungan dengan transaction costs related to financial assets
aset keuangan atau sebagai bagian dari or interest expenses for transaction costs
beban bunga untuk biaya transaksi related to financial liabilities.
sehubungan dengan liabilitas keuangan.
23
Page 204
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued)
(iii) Pengukuran setelah pengakuan awal (iii) Subsequent measurement
Biaya perolehan diamortisasi dari aset The amortized cost of a financial asset or
keuangan atau liabilitas keuangan adalah liability is the amount at which the financial
jumlah aset atau liabilitas keuangan yang asset or liability is measured at initial
diukur pada saat pengakuan awal, recognition, minus principal repayments,
dikurangi pembayaran pokok, ditambah plus or minus the cumulative amortization
atau dikurangi dengan amortisasi kumulatif using the effective interest method of any
dengan menggunakan metode suku bunga difference between the initial amount
efektif yang dihitung dari selisih antara nilai recognized and the maturity amount,
awal dan nilai jatuh temponya, dan minus any allowance for impairment
dikurangi cadangan kerugian penurunan losses.
nilai.
Tingkat suku bunga efektif adalah suku The effective interest rate is the rate that
bunga yang secara tepat mendiskontokan exactly discounts the estimated future cash
estimasi arus kas di masa datang selama flows through the expected life of the
perkiraan umur dari aset keuangan atau financial asset or financial liability (or,
liabilitas keuangan (atau jika lebih tepat, where appropriate, a shorter period) to the
digunakan periode yang lebih singkat) net carrying amount at initial recognition.
untuk memperoleh nilai tercatat bersih When calculating the effective interest rate,
pada saat pengakuan awal. Pada saat the Bank estimates future cash flows
menghitung tingkat suku bunga efektif, considering all contractual terms of the
Bank mengestimasi arus kas di masa financial instrument, but does not consider
mendatang dengan mempertimbangkan any future credit losses.
seluruh persyaratan kontraktual dalam
instrumen keuangan tersebut, namun tidak
mempertimbangkan kerugian kredit di
masa mendatang.
Perhitungan suku bunga efektif mencakup The calculation of the effective interest rate
biaya transaksi (Catatan 2f.ii) dan seluruh includes transaction costs (Note 2f.ii) and
imbalan/provisi dan bentuk lain yang all fees and points paid or received that are
dibayarkan atau diterima yang merupakan an integral part of the effective interest
bagian tak terpisahkan dari suku bunga rate.
efektif.
Aset keuangan dalam kelompok aset Financial assets at fair value through other
keuangan yang diukur pada nilai wajar comprehensive income and financial
melalui penghasilan komprehensif lain dan assets and financial liabilities at fair value
aset keuangan dan liabilitas keuangan through profit or loss are measured at fair
yang diukur pada nilai wajar melalui laba value.
rugi diukur pada nilai wajarnya.
Aset keuangan kelompok biaya perolehan Financial assets classified as amortized
diamortisasi dan liabilitas keuangan cost and other financial liabilities measured
lainnya diukur pada biaya perolehan at amortized cost using the effective
diamortisasi dengan menggunakan interest rate method.
metode suku bunga efektif.
24
Page 205
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued)
(iv) Penghentian pengakuan (iv) Derecognition
Bank menghentikan pengakuan aset The Bank derecognizes a financial asset
keuangan pada saat hak kontraktual atas when the contractual rights to the cash
arus kas yang berasal dari aset keuangan flows from the financial asset expire, or
tersebut kadaluwarsa, atau Bank when the Bank transfers the contractual
mentransfer seluruh hak kontraktual untuk rights to receive the cash flows from the
menerima arus kas dari aset keuangan financial asset in a transaction in which
dalam transaksi dimana Bank secara substantially all the risks and rewards of
substansial telah mentransfer seluruh ownership of the financial asset are
risiko dan manfaat atas kepemilikan aset transferred. Any interest in the transferred
keuangan yang ditransfer. Setiap hak atau financial assets that is created or retained
liabilitas atas aset keuangan yang by the Bank is recognized as a separate
ditransfer yang timbul atau yang masih asset or liability.
dimiliki oleh Bank diakui sebagai aset atau
liabilitas secara terpisah.
Dalam transaksi dimana Bank secara In transactions in which the Bank neither
substansial tidak memiliki atau tidak retains nor transfers substantially all the
mentransfer seluruh risiko dan manfaat risks and rewards of ownership of a
atas kepemilikan aset keuangan, Bank financial asset, the Bank derecognizes the
menghentikan pengakuan aset tersebut asset if the Bank does not retain control
jika Bank tidak lagi memiliki pengendalian over the asset. The rights and obligations
atas aset tersebut. Hak dan kewajiban retained in the transfer are recognized
yang timbul atau yang masih dimiliki dalam separately as assets or liabilities as
transfer tersebut diakui secara terpisah appropriate. In transfers in which control
sebagai aset atau liabilitas. Dalam transfer over the asset is retained, the Bank
dimana pengendalian atas aset masih continues to recognize the asset to the
dimiliki, Bank tetap mengakui aset yang extent of its continuing involvement,
ditransfer tersebut sebesar keterlibatan determined by the extent to which it is
berkelanjutan, dimana tingkat exposed to changes in the value of the
keberlanjutan Bank dalam aset yang transferred asset.
ditransfer adalah sebesar perubahan nilai
aset yang ditransfer.
Bank menghapusbukukan saldo aset The Bank writes off a financial asset
keuangan beserta cadangan kerugian balance and any related allowance for
penurunan nilai terkait, pada saat Bank impairment losses, when the Bank
menentukan bahwa aset keuangan determines that the financial assets are
tersebut tidak dapat ditagih. Keputusan ini uncollectible. This determination is made
diambil setelah mempertimbangkan after considering information such as the
informasi seperti telah terjadinya occurrence of significant changes in the
perubahan signifikan pada posisi financial position of the borrowers such
keuangan debitur sehingga debitur that the borrowers can no longer pay the
tersebut tidak lagi dapat melunasi obligation, or that proceeds from collateral
kewajibannya, atau hasil penjualan agunan will not be sufficient to repay back the
tidak akan cukup untuk melunasi seluruh entire exposure. Recoveries from financial
eksposur. Penerimaan kembali aset assets previously written-off, recognized in
keuangan yang telah dihapusbukukan, profit or loss, are presented as part of other
yang diakui dalam laba rugi, disajikan income.
sebagai bagian dari pendapatan lainnya.
25
Page 206
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued)
(iv) Penghentian pengakuan (lanjutan) (iv) Derecognition (continued)
Bank menghentikan pengakuan liabilitas The Bank derecognizes a financial liability
keuangan pada saat liabilitas yang when its contractual obligations are
ditetapkan dalam kontrak dilepaskan, discharged, cancelled or expired.
dibatalkan atau kadaluwarsa.
(v) Saling hapus (v) Offsetting
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities are
dapat saling hapus dan nilai bersihnya offset and the net amount is presented in
disajikan dalam laporan posisi keuangan the statement of financial position when,
jika, dan hanya jika Bank memiliki hak yang and only when, the Bank has a legal
berkekuatan hukum untuk melakukan enforceable right to offset the amounts and
saling hapus atas jumlah yang telah diakui intends either to settle on a net basis or
tersebut dan berniat untuk menyelesaikan realize the asset and settle the liability
secara neto atau untuk merealisasikan simultaneously.
aset dan menyelesaikan liabilitasnya
secara simultan.
Pendapatan dan beban disajikan dalam Income and expenses are presented on a
jumlah bersih hanya jika diperkenankan net basis only when permitted by
oleh standar akuntansi. accounting standards.
(vi) Reklasifikasi aset keuangan (vi) Reclassification of financial assets
Bank mereklasifikasi aset keuangan jiika The Bank reclassifies financial assets if
dan hanya jika, model bisnis untuk and only if, the business model for
pengelolaan aset keuangan berubah. managing financial assets changes.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
biaya perolehan yang diamortisasi ke amortized cost classifications to fair value
klasifikasi nilai wajar melalui laba rugi through profit or loss are recorded at fair
dicatat sebesar nilai wajarnya. Selisih value. The difference between the
antara nilai tercatat dengan nilai wajar recorded value and fair value is recognized
diakui sebagai keuntungan atau kerugian in profit or loss on the statement of profit or
pada laba rugi. loss and other comprehensive income.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
biaya perolehan yang diamortisasi ke amortized cost classifications to fair value
klasifikasi nilai wajar melalui penghasilan classifications through other
komprehensif lain dicatat sebesar nilai comprehensive are recorded at their fair
wajarnya. values.
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial asseets from
nilai wajar melalui penghasilan fair value classification through other
komprehensif lain ke klasifikasi nilai wajar comprehensive income to fair value
melalui laba rugi dicatat pada nilai wajar. classification through profit or loss is
Keuntungan atau kerugian yang belum recorded at fair value. Unrealized gains or
direalisasi direklasifikasi ke laba rugi. losses are reclassified to profit or loss.
26
Page 207
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
f. Aset dan Liabilitas Keuangan (lanjutan) f. Financial Assets and Liabilities (continued)
(vi) Reklasifikasi aset keuangan (lanjutan) (vi) Reclassification of financial assets
(continued)
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from fair
nilai wajar melalui penghasilan value classifications through other
komprehensif lain ke klasifikasi biaya comprehensive income to the amortized
perolehan yang diamortisasi dicatat pada cost classification is recorded at carrying
nilai tercatat. Keuntungan atau kerugian value. Unrealized gains or losses is
yang belum direalisasi dihapus dari ekuitas removed from equity and adjusted agains
dan disesuaikan terhadap nilai wajar. the fair value.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications on financial assets from
nilai wajar melalui laba rugi ke klasifikasi fair value classification through profit or
nilai wajar melalui penghasilan loss to fair value classification through
komprehensif lain dicatat pada wajar. other comprehensive income are recorded
at fair value.
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from fair
nilai wajar melalui laba rugi ke klasifikasi value classification through profit or loss to
biaya perolehan yang diamortisasi dicatat amortized cost classification is recorded at
pada wajar. fair value.
g. Giro pada Bank Indonesia dan Bank Lain g. Current Accounts with Bank Indonesia and
Other Banks
Giro pada Bank Indonesia dan bank lain The current accounts with Bank Indonesia and
diklasifikasikan sebagai biaya perolehan yang other banks are classified as amortized cost
diamortisasi dan dinyatakan sebesar biaya and stated at amortized cost using the effective
perolehan diamortisasi menggunakan metode interest rate method.
suku bunga efektif.
h. Penempatan pada Bank Indonesia dan Bank h. Placements with Bank Indonesia and Other
Lain Banks
Penempatan pada Bank Indonesia dan bank The placements with Bank Indonesia and other
lain diklasifikasikan sebagai biaya perolehan banks are classified as amortized cost which
yang diamortisasi yang dinyatakan sebesar are stated at amortized cost using the effective
biaya perolehan diamortisasi menggunakan interest rate method.
metode suku bunga efektif.
i. Tagihan dan Liabilitas Derivatif i. Derivative Receivables and Payables
Tagihan dan liabilitas derivatif untuk tujuan Derivative receivables and payables held for
diperdagangkan pada saat pengukuran awal trading are initially recognized and
dan setelah pengakuan awal diakui dan diukur subsequently measured at fair value in the
pada nilai wajar di laporan posisi keuangan, statement of financial position, with transaction
dengan biaya transaksi yang terjadi diakui costs recognized directly in profit or loss.
langsung pada laba rugi.
Perubahan nilai wajar pada tagihan dan Changes in fair value of derivative receivables
liabilitas derivatif untuk tujuan diperdagangkan and payables held for trading are recognized as
diakui sebagai pendapatan bersih instrumen net trading income in profit or loss. Gain or
yang diperdagangkan dalam laba rugi. losses which are realized are recognized in
Keuntungan atau kerugian yang direalisasi profit or loss.
diakui pada laba rugi.
27
Page 208
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
j. Tagihan dan Liabilitas Akseptasi j. Acceptance Receivables and Payables
Tagihan akseptasi diklasifikasikan sebagai aset Acceptance receivables are classified as
keuangan dalam kelompok biaya perolehan financial assets measured at amortized cost.
diamortisasi.
Liabilitas akseptasi dikasifikasikan sebagai Acceptance liabilities are classified financial
liabilitas keuangan yang diukur dengan biaya liabilities measured at amortized cost.
perolehan diamortisasi.
k. Efek-Efek yang Dibeli/Dijual dengan Janji k. Securities Purchased/Sold under
Dijual/Dibeli Kembali Agreements to Resell/Repurchase
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreements to
kembali diklasifikasikan sebagai biaya resell are classified as amortized cost.
perolehan yang diamortisasi.
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreements to
kembali disajikan sebagai aset dalam laporan resell are presented as assets in the statement
posisi keuangan sebesar jumlah penjualan of financial position, at the resale price net of
kembali dikurangi dengan pendapatan bunga unamortized interest income and allowance for
yang belum diamortisasi dan cadangan impairment losses. The difference between the
kerugian penurunan nilai. Selisih antara harga purchase price and the resale price is treated
beli dan harga jual kembali diperlakukan as unearned interest income, and recognized
sebagai pendapatan bunga yang ditangguhkan, as income over the period starting from when
dan diakui sebagai pendapatan selama periode those securities are purchased until they are
sejak efek-efek tersebut dibeli hingga dijual sold using effective interest rate method.
menggunakan suku bunga efektif.
Efek-efek yang dijual dengan janji untuk dibeli Securities sold under agreements to
kembali diklasifikasikan sebagai liabilitas repurchase are classified as financial liabilities
keuangan yang diukur dengan biaya perolehan measured at amortized cost.
diamortisasi.
Efek-efek yang dijual dengan janji untuk dibeli Securities sold under agreements to
kembali disajikan sebagai liabilitas dalam repurchase are presented as liabilities in the
laporan posisi keuangan sebesar jumlah statement of financial position, at the
pembelian kembali, dikurangi dengan bunga repurchase price, net of unamortized prepaid
dibayar di muka yang belum diamortisasi. interest. The difference between the selling
Selisih antara harga jual dan harga beli kembali price and the repurchase price is treated as
diperlakukan sebagai bunga dibayar di muka prepaid interest and recognized as interest
dan diakui sebagai beban bunga selama jangka expense over the period starting from when
waktu sejak efek-efek tersebut dijual hingga those securities are sold until they are
dibeli kembali menggunakan metode suku repurchased using effective interest rate
bunga efektif. method.
l. Kredit yang Diberikan l. Loans
Setelah pengakuan awal, kredit yang diberikan Subsequent to initial measurement, loans are
dicatat pada biaya perolehan diamortisasi measured at amortized cost using effective
menggunakan metode suku bunga efektif. interest method. Syndicated loans are stated at
Kredit dalam rangka pembiayaan bersama amortized cost in accordance with the risk
(kredit sindikasi) dinyatakan sebesar biaya borned by the Bank.
perolehan diamortisasi sesuai dengan porsi
risiko yang ditanggung oleh Bank.
28
Page 209
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
l. Kredit yang Diberikan (lanjutan) l. Loans (continued)
Bank mencatat restrukturisasi kredit The Bank accounts for troubled debt
bermasalah berdasarkan jenis restrukturisasi. restructuring in accordance with the type of
Dalam hal restrukturisasi kredit bermasalah restructuring. In troubled debt restructuring
dilakukan hanya dengan modifikasi persyaratan which involves only a modification of terms, the
kredit, Bank mencatat dampak restrukturisasi Bank accounts for the effect of the restructuring
tersebut secara prospektif dan tidak mengubah prospectively and does not change the carrying
nilai tercatat kredit yang diberikan pada tanggal value of receivables at the time of restructuring
restrukturisasi, kecuali jika jumlahnya melebihi unless the amount exceeds the present value
nilai kini penerimaan kas masa depan yang of the total future cash receipts specified in the
ditentukan dalam persyaratan baru. Jika nilai new terms. If the present value of the total
kini penerimaan kas masa depan sebagaimana future cash receipts specified in the new terms
yang ditentukan dalam persyaratan baru dari is lower than the recorded receivables balance
kredit yang direstrukturisasi tersebut lebih prior to restructuring, the Bank reduces the
rendah daripada nilai tercatat kredit yang receivables balance to the amount equal to the
diberikan sebelum direstrukturisasi, Bank harus present value of the total future cash receipts.
mengurangkan saldo kredit yang diberikan ke The amount of the reduction is recognized as
suatu jumlah yang sama dengan jumlah nilai individual allowance for impairment losses.
kini penerimaan kas masa depan. Jumlah Recoveries from loans written-off are
pengurangan tersebut diakui sebagai cadangan recognized in profit or loss.
kerugian penurunan nilai individual.
Penerimaan kembali dari kredit yang telah
dihapusbukukan diakui dalam laba rugi tahun
berjalan.
Kredit yang diberikan adalah penyediaan dana Loans represent funds provided or receivables
atau tagihan yang dapat disetarakan dengan that can be considered as equivalents there of,
itu, berdasarkan persetujuan atau kesepakatan based on agreements or financing contracts
pinjam-meminjam dengan debitur yang with borrowers, where borrowers are required
mewajibkan debitur untuk melunasi utang dan to repay their debts with interest after a
bunganya setelah jangka waktu tertentu, dan specified period, and expired trade finance
tagihan yang berasal dari fasilitas trade finance facilities which have not been utilized should be
yang telah jatuh tempo namun belum settled within 21 days.
digunakan maka harus diselesaikan dalam
waktu 21 hari.
Kredit yang diberikan diklasifikasikan sebagai Loans are classified as amortized cost.
biaya perolehan yang diamortisasi.
Kredit yang diberikan pada awalnya diukur Loans are initially measured at fair value plus
pada nilai wajar ditambah dengan biaya transaction costs that are directly attributable
transaksi yang dapat diatribusikan secara and additional costs to obtain financial assets,
langsung dan biaya tambahan untuk and after initial recognition are measured at
memperoleh aset keuangan tersebut, dan amortized cost based on the effective interest
setelah pengakuan awal diukur pada biaya rate method less allowance for impairment
perolehan diamortisasi menggunakan metode losses.
suku bunga efektif dikurangi dengan cadangan
kerugian penurunan nilai.
Kredit sindikasi dan kredit penerusan dicatat Syndicated loans and two step loans are
sesuai dengan porsi kredit yang risikonya recorded according to the proportion of risks
ditanggung oleh Bank. borne by the Bank.
29
Page 210
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
l. Kredit yang Diberikan (lanjutan) l. Loans (continued)
Restrukturisasi kredit Loan restructuring
Restrukturisasi kredit meliputi modifikasi Loan restructuring may involve a modification of
persyaratan kredit, konversi kredit menjadi the terms of the loans, conversion of loans into
saham atau instrumen keuangan lainnya equity or other financial instruments and/or a
dan/atau kombinasi dari keduanya. combination of both.
Untuk restrukturisasi kredit bermasalah dengan For non performing loan restructuring which
cara konversi kredit yang diberikan menjadi involves a conversion of loans into equity or
saham atau instrumen keuangan lainnya, other financial instruments, a loss on loan
kerugian dari restrukturisasi kredit diakui hanya restructuring is recognized only if the fair value
apabila nilai wajar penyertaan saham atau of the equity investments or other financial
instrumen keuangan yang diterima dikurangi instruments received, reduced by estimated
estimasi biaya untuk menjualnya, adalah costs to sell the equity or other financial
kurang dari nilai tercatat kredit yang diberikan. instruments, is less than the carrying value of
the loan.
Bank menyusun ketentuan internal mengenai The Bank formed internal regulation regarding
debitur yang berakhir masa restrukturisasinya the debtors who ended their restructuring
yaitu debitur yang telah memenuhi kriteria period, namely debtors who had met the
sebagai berikut: following criteria:
1) Debitur mampu memenuhi syarat-syarat 1) The debtor is able to fulfill the conditions
sesuai Perjanjian Kredit Restrukturisasi under the Restructuring Credit Agreement
dengan mempertimbangkan kemampuan by considering the ability of the debtor to
debitur untuk memenuhi penilaian propsek fulfill the business performance
usaha, kinerja dan kemampuan assessment, performance and ability to
membayar; pay;
2) Kredit berada pada kualitas kredit lancar 2) Credit’s quality is in current (collectibility 1)
(kolektibilitas 1) sesuai dengan ketentuan in accordance with Bank Indonesia
Bank Indonesia; dan regulations; and
3) Debitur mampu membayar bunga di atas 3) Debtors are able to pay interest above a
tingkat bunga tertentu minimal 3 (tiga) certain interest rate of at least 3 (three)
bulan atau periode angsuran berturut-turut. months or a period of successive
installments.
m. Efek-efek m. Securities
Pada saat pengakuan awal, efek-efek dicatat At initial recognition, securities are recorded
sesuai dengan kategorinya yaitu aset keuangan according to their category, i.e., amortized cost,
diklasifikasikan pada biaya perolehan yang fair value through other comprehensive income
diamortisasi, nilai wajar melalui penghasilan or at fair value through profit or loss.
komprehensif lain atau nilai wajar melalui laba
rugi.
Lihat Catatan 2f untuk kebijakan akuntansi atas Refer to Note 2f for the accounting policies of
aset dan liabilitas keuangan. financial assets and liabilities.
n. Pajak Penghasilan n. Income Taxes
Beban pajak penghasilan terdiri dari beban Income tax expense comprises current and
pajak kini dan beban pajak tangguhan. Beban deferred tax. Income tax expense is recognized
pajak penghasilan diakui pada laba rugi, kecuali in profit or loss except to the extent that it
untuk komponen yang diakui secara langsung relates to items recognized directly in equity or
di ekuitas atau di penghasilan komprehensif in other comprehensive income.
lain.
30
Page 211
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
n. Pajak Penghasilan (lanjutan) n. Income Taxes (continued)
Pajak kini merupakan estimasi utang atau Current tax is the expected tax payable or
pengembalian pajak yang dihitung atas laba refundable on taxable income or loss for the
atau rugi kena pajak untuk tahun yang year using tax rates substantively enacted as of
bersangkutan dengan menggunakan tarif pajak the reporting date and includes true-up
yang secara substansial telah berlaku pada adjustments made to the pervious years’ tax
tanggal pelaporan dan termasuk penyesuaian provisions either to reconcile them with the
yang dibuat untuk penyisihan pajak tahun income tax reported in annual tax returns, or to
sebelumnya, baik untuk merekonsiliasi pajak account for differences arising from tax
penghasilan dengan pajak yang dilaporkan di assesments.
surat pemberitahuan tahunan, atau untuk
memperhitungkan perbedaan yang muncul dari
pemeriksaan pajak.
Utang atau restitusi pajak kini diukur Current tax payable or refundable is measured
menggunakan estimasi terbaik atas jumlah using the best estimate of the amount expected
yang diperkirakan akan dibayar atau diterima, to be paid or received, taking into consideration
dengan mempertimbangkan ketidakpastian the uncertainty associated with the complexity
terkait dengan kompleksitas peraturan pajak. of tax regulations.
Pajak tangguhan diakui atas perbedaan Deferred tax is recognized in respect of
temporer antara nilai tercatat aset dan liabilitas temporary differences between the carrying
untuk tujuan pelaporan keuangan dan nilai yang amounts of assets and liabilities for financial
digunakan untuk tujuan perpajakan. Pajak reporting purposes and the amounts used for
tangguhan diukur dengan menggunakan tarif taxation purposes. Deferred tax is measured at
pajak yang diharapkan untuk ditetapkan atas the tax rates that are expected to be applied to
perbedaan temporer pada saat pembalikan, temporary differences when they reverse,
berdasarkan peraturan yang telah berlaku atau based on the laws that have been enacted or
secara substantif berlaku pada tanggal substantively enacted as of the reporting date.
pelaporan. Metode ini juga mengharuskan This method also required the recognition of
pengakuan manfaat pajak masa depan, seperti future tax benefits, such as tax loss
rugi fiskal yang belum dikompensasi, apabila carryforwards, to the extent that realization of
besar kemungkinan manfaat pajak tersebut such benefits is probable.
dapat direalisasi.
Aset pajak tangguhan ditelaah ulang pada Deferred tax assets are reviewed at each
setiap tangal pelaporan dan dikurangkan reporting date and are reduced to the extent
dengan manfaat pajak sejumlah nilai yang that it is no longer probable that the related tax
besar kemungkinan yang tidak dapat benefit will be realized; such reductions are
terealisasi; pengurangan tersebut akan dibalik reversed when the probability of future taxable
ketika kemungkinan atas laba kena pajak di incomes improves.
masa depan meningkat.
Aset pajak tangguhan yang belum diakui dinilai Unrecognized deferred tax assets are
kembali pada setiap tanggal pelaporan dan reassessed at each reporting date and
diakui sepanjang kemungkinan besar laba kena recognized to the extent that it has become
pajak masa depan akan tersedia untuk probable that future taxable incomes will be
digunakan. available against which they can be used.
31
Page 212
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
n. Pajak Penghasilan (lanjutan) n. Income Taxes (continued)
Dalam menentukan jumlah pajak kini dan In determining the amount of current and
tangguhan, Bank memperhitungkan dampak deferred tax, the Bank takes into account the
atas posisi pajak yang tidak pasti dan tambahan impact of uncertain tax positions and any
pajak serta penalti. additional taxes and penalties.
Koreksi atas kewajiban pajak diakui pada saat Amendments to tax obligations are recognized
surat ketetapan pajak diterima, atau apabila when an assessment is received, or if objection
diajukan keberatan dan atau banding, maka and or appeal is applied, when the results of the
koreksi diakui pada saat keputusan atas objection or the appeal are received.
keberatan atau banding itu diterima.
o. Aset Tetap, Aset Hak Guna dan Liabilitas o. Fixed Assets Right-of-Use-Assets and
Sewa Lease Liability
Aset tetap pada awalnya diakui sebesar biaya Fixed assets are initially recognized at cost.
perolehan. Biaya perolehan mencakup harga Cost includes its purchase price and any costs
pembelian dan semua biaya yang terkait secara directly attributable to bringing the asset to the
langsung untuk membawa aset tersebut ke location and condition necessary for it to be
lokasi dan kondisi yang diinginkan agar aset capable of operating in the manner intended by
siap digunakan sesuai dengan maksud management.
manajemen.
Setelah pengukuran awal, aset tetap diukur Subsequent to initial measurement, fixed
dengan model biaya, yaitu dicatat pada biaya assets are measured using the cost model, i.e
perolehan dikurangi akumulasi penyusutan dan carried at its cost less any accumulated
akumulasi rugi penurunan nilai. depreciation and accumulated impairment
losses.
Biaya pengurusan hak legal atas tanah ketika Costs relating with acquisition of legal titles on
tanah diperoleh pertama kali diakui sebagai the land rights are recognized as part of
bagian biaya perolehan tanah dan tidak acquisition cost of land and not amortized,
disusutkan, kecuali terdapat bukti yang except there is evidence indicating that the
mengindikasikan bahwa perpanjangan atau extension or renewal of land rights is probable
pembaruan hak atas tanah tersebut or certainly not be obtained. While costs of
kemungkinan besar atau pasti tidak diperoleh. extension or renewal of legal titles on the land
Sedangkan biaya perpanjangan atau rights are deferred and recognized as intangible
pembaruan hak legal atas tanah diakui sebagai assets and amortized using the straight-line
aset tak berwujud dan diamortisasi method over the legal term of the land rights or
menggunakan metode garis lurus selama economic life of the land, whichever is shorter.
periode yang lebih pendek antara hak atas
tanah atau umur ekonomis tanah.
Kecuali tanah yang tidak disusutkan, aset tetap Except for land, which is not depreciated, other
lainnya disusutkan menggunakan metode garis fixed assets are depreciated using straight line
lurus selama estimasi masa manfaatnya method over the estimated useful lives of the
sebagai berikut: assets, as follows:
Tahun/Years
Gedung 20 Buildings
Renovasi dan perbaikan gedung 3-7 Leasehold improvement
Perlengkapan dan perabot kantor 4-8 Office equipment, furniture and fixtures
Kendaraan bermotor 4 Vehicles
32
Page 213
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
o. Aset Tetap, Aset Hak Guna dan Liabilitas o. Fixed Assets Right-of-Use-Assets and
Sewa (lanjutan) Lease Liability (continued)
Metode penyusutan, masa manfaat dan nilai Depreciation methods, useful lives and residual
residu aset tetap ditelaah pada setiap tanggal values of fixed assets are reassessed at each
pelaporan dan disesuaikan jika lebih tepat, reporting date and adjusted as appropriate, to
untuk memastikan bahwa metode penyusutan, ensure that they reflect the expected economic
masa manfaat dan nilai residu tersebut telah benefits derived from these assets.
mencerminkan manfaat ekonomi yang
diharapkan dari aset tersebut.
Beban perbaikan dan pemeliharaan Normal repair and maintenance expenses are
dibebankan pada laba rugi tahun berjalan, charged to profit or loss for the year, while
sedangkan renovasi dan penambahan yang renovation and improvements, which are
jumlahnya signifikan dan memperpanjang significant and prolong the useful life of assets,
masa manfaat dikapitalisasi ke aset tetap yang are capitalized to the respective assets. The
bersangkutan. Nilai tercatat serta akumulasi carrying amount and the related accumulated
penyusutan atas aset tetap yang dijual, depreciation of fixed assets which are sold are
dikeluarkan dari kelompok aset tetap yang removed from the related 1group of assets, and
bersangkutan, dan laba atau ruginya diakui the gain or loss is recognized as income or
sebagai pendapatan atau beban dalam laba expense in profit or loss.
rugi.
Kebijakan sewa Leases policy
Bank mengakui liabilitas sewa, sebagai The Bank recognised a lease liability, being the
pembayaran sewa yang tersisa termasuk atas remaining lease payments including extensions
opsi perpanjangan dimana perpanjangan options where renewal is reasonably certain,
hampir dapat dipastikan, didiskontokan discounted using the incremental borrowing
menggunakan tingkat bunga pinjaman rate at the date of initial application. Meanwhile,
inkremental pada tanggal penerapan awal. rights of use assets include the amount of lease
Sedangkan aset hak guna mencakup jumlah liabilities recognized, initial direct costs paid,
liabilitas sewa yang diakui, biaya langsung awal recovery costs and lease payments made on or
yang dibayarkan, biaya pemulihan dan before the start date of the lease, less rental
pembayaran sewa yang dilakukan pada atau incentives received. Rights of use assets are
sebelum tanggal mulai sewa, dikurangi insentif depreciated using the straight-line method over
sewa yang diterima. Aset hak guna disusutkan the shorter period between the lease term and
dengan metode garis lurus selama jangka the estimated useful life of the asset.
waktu yang lebih pendek antara masa sewa
dengan estimasi masa manfaat aset.
Beban keuangan dicatat dalam laporan laba Finance expense is recorded in the statement
rugi. Aset sewa (disajikan sebagai bagian aset of income. Leased assets (presented under
tetap) disusutkan selama jangka waktu yang fixed assets) are depreciated over the shorter
lebih pendek antara umur manfaat aset sewa of the estimated useful life of the assets and the
dan periode masa sewa, jika tidak ada lease term, if there is no reasonable certainty
kepastian yang memadai bahwa Bank akan that Bank will obtain ownership by the end of
mendapatkan hak kepemilikan pada akhir masa the lease term.
sewa.
33
Page 214
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
p. Aset Takberwujud p. Intangible Assets
Aset takberwujud (perangkat lunak dan lisensi Intangible assets (software and software
penggunaan perangkat lunak) dicatat sebesar license) are stated at cost less accumulated
biaya perolehan dikurangi akumulasi amortisasi amortization and accumulated impairment
dan akumulasi rugi penurunan nilai aset. losses. Subsequent expenditure on intangible
Pengeluaran selanjutnya yang jumlahnya assets, which is significant, is capitalized only
signifikan akan dikapitalisasi hanya jika when it increases the future economic benefits
pengeluaran tersebut menambah manfaat embodied in the specific asset to which it
ekonomis aset yang bersangkutan di masa relates. All other expenditures are expensed as
mendatang. Pengeluaran lainnya dibebankan incurred. Amortization is recognized in profit or
pada saat terjadinya. Amortisasi diakui pada loss over the estimated useful lives of 8 years
laba rugi selama estimasi masa manfaat using straight line method.
8 tahun dengan menggunakan metode garis
lurus.
Metode amortisasi, masa manfaat dan nilai Amortization method, useful lives and residual
residu ditelaah pada setiap tanggal pelaporan values are reviewed at each reporting date and
dan disesuaikan jika lebih tepat, untuk adjusted as appropriate, to ensure that they
memastikan bahwa metode penyusutan, masa reflect the expected economic benefits derived
manfaat dan nilai residu tersebut telah from these assets.
mencerminkan manfaat ekonomi yang
diharapkan dari aset tersebut.
q. Agunan yang Diambil Alih q. Foreclosed Assets
Pada saat pengakuan awal, agunan yang Foreclosed assets acquired in conjunction with
diambil alih sehubungan dengan penyelesaian settlement of loans are initially recorded at their
kredit dicatat sebesar nilai wajar setelah fair value less costs to sell but not to exceed the
dikurangi biaya untuk menjualnya tetapi tidak carrying value of loans. The Bank does not
melebihi nilai tercatat kredit yang diberikan. recognize any gains when the Bank foreclosed
Bank tidak mengakui keuntungan pada saat an asset. Subsequent to initial recognition,
pengambilalihan aset. Setelah pengakuan foreclosed assets are recorded at carrying
awal, agunan yang diambil alih dicatat sebesar amount or at fair value less costs to sell,
nilai yang lebih rendah antara nilai tercatat whichever is lower. The excess between the
dengan nilai wajar setelah dikurangi biaya untuk carrying value and fair value less costs to sell is
menjualnya. Selisih lebih antara nilai tercatat recognized as impairment losses in profit or
dengan nilai wajar agunan yang diambil alih loss.
setelah dikurangi biaya untuk menjualnya diakui
sebagai kerugian penurunan nilai dalam laba
rugi.
Agunan yang diambil alih tidak disusutkan dan Foreclosed assets are not depreciated and
beban-beban sehubungan dengan perolehan expenses in relation with the acquisition and
dan pemeliharaan aset tersebut dibebankan maintenance of those assets are charged to
pada laba rugi pada saat terjadinya. profit or loss as incurred.
Selisih antara nilai tercatat dan hasil penjualan The difference between the carrying value and
dari agunan yang diambil alih diakui sebagai the proceeds from the sale of foreclosed assets
laba atau rugi pada saat penjualan agunan is recognized as gain or loss at the time of sale
yang diambil alih, dan diakui sebagai and recognized as income or expense in profit
pendapatan atau beban pada laba rugi. or loss.
Manajemen melakukan evaluasi atas nilai Management evaluates the value of foreclosed
agunan yang diambil alih secara berkala. assets on a periodic basis.
34
Page 215
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
r. Aset lain-lain r. Other assets
Aset lain-lain terdiri dari tagihan atas transaksi Other assets include receivables from
agunan yang diambil alih, piutang lain-lain, foreclosed asset transactions, others
akrual bunga, setoran jaminan dan lain-lain. receivable, accruals interest, security deposits
and others.
s. Identifikasi dan Pengukuran Kerugian s. Identification and Measurement of
Penurunan Nilai Impairment Losses
Aset keuangan Financial assets
Bank mengakui penyisihan kerugian kredit Bank recognize the allowance for expected
ekskpektasian pada instrumen keuangan yang credit losses on financial instruments that are
tidak diukur pada nilai wajar melalui laba rugi. not measured at fair value through profit or loss.
Tidak ada penyisihan kerugian kredit There is no allowance for expected credit
ekskpektasian pada investasi instrumen losses on investment in equity instruments.
ekuitas.
Bank mengukur cadangan kerugian sejumlah The Bank measure the allowance for losses for
kerugian kredit ekspektasian sepanjang the lifetime of an expected credit losses, except
umurnya, kecuali untuk hal berikut, diukur for the following, which are measured according
sejumlah kerugian kredit ekspektasian to 12 months expected credit losses:
12 bulan:
i. Instrumen utang yang memiliki risiko kredit i. Debt instruments that have low credit risk
rendah pada tanggal pelaporan; dan at the reporting date; and
ii. Instrumen keuangan lainnya yang risiko ii. Other financial instruments for which credit
kreditnya tidak meningkat secara signifikan risk has not increased significantly since
sejak pengakuan awal. initial recognition.
Bank menganggap instrumen utang memiliki The Bank considers debt instruments to have
risiko kredit yang rendah ketika peringkat risiko low credit risk when the credit risk rating is at
kreditnya setara dengan definisi investment par with the globally understood definition of
grade yang dipahami secara global. investment grade.
Kerugian kredit ekspektasian 12 bulan adalah The 12-month expected credit loss is part of the
bagian dari kerugian kredit ekspektasian expected credit loss throughout its lifetime that
sepanjang umurnya yang merepresentasikan represents an expected credit loss arising from
kerugian kredit ekspektasian yang timbul dari a default on financial instruments that might
peristiwa gagal bayar instrumen keuangan yang occur within 12 months after reporting date.
mungkin terjadi dalam 12 bulan setelah tanggal
pelaporan.
35
Page 216
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
s. Identifikasi dan Pengukuran Kerugian s. Identification and Measurement of
Penurunan Nilai (lanjutan) Impairment Losses (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
Kerugian Kredit Ekspektasian adalah estimasi Expected Credit Loss is an estimate of the
probabilitas tertimbang dari kerugian kredit weighted probability of a credit loss measured
yang diukur sebagai berikut: as follows:
i. aset keuangan yang tidak memburuk pada i. financial assets that do not deteriorate at
tanggal pelaporan, kerugian kredit the reporting date, the expected credit loss
ekspektasian diukur sebesar selisih antara is measured at the difference between the
nilai kini dari seluruh kekurangan kas (yaitu present value of all cash shortages (i.e. the
selisih antara arus kas yang terutang difference between the cash flows owed to
kepada Bank sesuai dengan kontrak dan the Bank in accordance with the contract
arus kas yang diperkirakan akan diterima and the cash flows expected to be received
oleh Bank); by the Bank);
ii. aset keuangan yang memburuk pada ii. financial assets that deteriorate at the
tanggal pelaporan, kerugian kredit reporting date, the expected credit loss is
ekspektasian diukur sebesar selisih antara measured at the difference between the
jumlah tercatat bruto dan nilai kini arus kas gross carrying amount and the present
masa depan yang diestimasi; value of estimated future cash flows;
iii. komitmen pinjaman yang belum ditarik, iii. for undisbursed loan commitments,
kerugian kredit ekspektasian diukur expected credit losses are measured at the
sebesar selisih antara nilai kini jumlah arus difference between the present value of the
kas jika komitmen ditarik dan arus kas yang amount of cash flow if the commitments is
diperkirakan akan diterima oleh Bank; withdrawn and the cash flow expected to
be received by the Bank;
Kerugian Kredit Ekspektasian adalah estimasi Expected Credit Loss is an estimate of the
probabilitas tertimbang dari kerugian kredit weighted probability of a credit loss measured
yang diukur sebagai berikut: as follows:
iv. kontrak jaminan keuangan, kerugian kredit iv. for financial guarantee contracts, expected
ekspektasian diukur sebesar selisih antara credit losses are measured at the
pembayaran yang diperkirakan untuk difference between the estimated
mengganti pemegang atas kerugian kredit payments to replace the holder for the
yang terjadi dikurangi jumlah yang credit losses incurred less the amount
diperkirakan dapat dipulihkan. estimated to be recoverable.
Aset Keuangan yang Direstrukturisasi Restructured Financial Assets
Jika ketentuan aset keuangan dinegosiasikan If the terms of the financial assets are
ulang atau dimodifikasi atau aset keuangan renegotiated or modified or the existing
yang ada diganti dengan yang baru karena financial assets are replaced with new ones due
kesulitan keuangan peminjam, maka dilakukan to the borrower’s financial difficulties, an
penilaian apakah aset keuangan yang ada assessment is made whether recognition of
harus dihentikan pengakuannya dan kerugian existing financial assets must be derecognized
kredit ekspektasian diukur sebagai berikut: and expected credit losses measured as
follows:
i. Jika restrukturisasi tidak mengakibatkan i. If the restructuring does not result in the
penghentian pengakuan aset yang ada, termination of recognition of existing
maka arus kas yang diperkirakan yang assets, then the estimated cash flows
timbul dari aset keuangan yang arising from the modified financial assets
dimodifikasi dimasukkan dalam are included in the calculation of cash
perhitungan kekurangan kas dari aset yang shortages of existing assets.
ada.
36
Page 217
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
s. Identifikasi dan Pengukuran Kerugian s. Identification and Measurement of
Penurunan Nilai (lanjutan) Impairment Losses (continued)
Aset Keuangan yang Direstrukturisasi Restructured Financial Assets (continued)
(lanjutan)
Jika ketentuan aset keuangan dinegosiasikan If the terms of the financial assets are
ulang atau dimodifikasi atau aset keuangan renegotiated or modified or the existing
yang ada diganti dengan yang baru karena financial assets are replaced with new ones due
kesulitan keuangan peminjam, maka dilakukan to the borrower’s financial difficulties, an
penilaian apakah aset keuangan yang ada assessment is made whether recognition of
harus dihentikan pengakuannya dan kerugian existing financial assets must be derecognized
kredit ekspektasian diukur sebagai berikut: and expected credit losses measured as
(lanjutan) follows: (continued)
ii. Jika restrukturisasi akan menghasilkan ii. If the restructuring will result in a
penghentian pengakuan aset yang ada, derecognition of the existing assets, the
maka nilai wajar aset baru diperlakukan fair value of the new asset is treated as the
sebagai arus kas akhir dari aset keuangan final cash flow of the existing financial
yang ada pada saat penghentian assets at the time of derecognition. This
pengakuannya. Jumlah ini dimasukkan amount is included in the calculation of
dalam perhitungan kekurangan kas dari cash shortages from existing financial
aset keuangan yang ada yang assets which are discounted from the date
didiskontokan dari tanggal penghentian of derecognition to the reporting date using
pengakuan ke tanggal pelaporan the initial effective interest rate of the
menggunakan suku bunga efektif awal dari existing financial assets.
aset keuangan yang ada.
Aset Keuangan yang Dibeli atau yang Purchased or Originated Credit Impaired
Berasal dari Aset Keuangan Memburuk Financial Assets - POCI
Aset keuangan dikategorikan sebagai POCI Financial assets are catergorized as POCI if
apabila terdapat bukti objektif penurunan nilai there is objective evidence of impairment at
pada saat pengakuan awal. Pada saat initial recognition. At initial recognition, no
pengakuan awal, tidak ada penyisihan kerugian allowance for credit losses is recognized
kredit yang diakui karena harga pembelian atau because the purchase price or value has
nilainya telah termasuk estimasi kerugian kredit included lifetime estimated credit losses.
sepanjang umurnya. Selanjutnya, perubahan Furthermore, changes in lifetime credit losses,
kerugian kredit sepanjang umurnya, apakah whether positive or negative, are recognized in
positif atau negatif, diakui dalam laporan laba the statement of profit or loss as part of the
rugi sebagai bagian dari cadangan kerugian allowance for impairment losses.
penurunan nilai.
37
Page 218
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
s. Identifikasi dan Pengukuran Kerugian s. Identification and Measurement of
Penurunan Nilai (lanjutan) Impairment Losses (continued)
Penyajian Penyisihan Kerugian Kredit Presentation of Allowance for Expected
Ekspektasian dalam Laporan Posisi Credit Losses in Statements of Financial
Keuangan Position
Penyisihan kerugian kredit ekspektasian Allowance for expected credit losses is
disajikan dalam laporan posisi keuangan presented in the statement of financial positions
sebagai berikut: as follows:
i. Aset keuangan yang diukur pada biaya i. Financial assets measured at amortized
perolehan diamortisasi, penyisihan cost, allowance for expected credit losses
kerugian kredit ekspektasian disajikan is presented as a deduction from the gross
sebagai pengurang dari jumlah tercatat carrying amount of the asset;
bruto aset;
ii. Komitmen pinjaman dan kontrak jaminan ii. Loan commitments and financial
keuangan, penyisihan kerugian kredit guarantee contracts, allowance for
ekspektasian disajikan sebagai provisi; expected credit losses is presented as a
provision;
iii. Instrumen utang yang diukur pada nilai iii. Debt instruments measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income,
lain, penyisihan kerugian kredit allowance for expected credit losses are
ekspektasian tidak diakui dalam laporan not recognized in the statement of financial
posisi keuangan karena jumlah tercatat position because the carrying amounts of
dari aset-aset ini adalah nilai wajarnya. these assets are at their fair values.
Namun demikian penyisihan kerugian However, allowance for expected credit
kredit ekspektasian diungkapkan dan losses is disclosed and recognized in other
diakui dalam penghasilan komprehensif comprehensive income.
lain.
Penerimaan Kembali atas Aset Keuangan Recoveries of Written-off Financial Assets
yang Telah Dihapusbukukan
Ketika kredit yang diberikan tidak tertagih, kredit When a loan is uncollectible, it is written off
yang diberikan tersebut dihapusbuku dengan against the related allowance for impairment
menjurnal balik cadangan kerugian penurunan loss. Such loans are written off after all the
nilai. Kredit yang diberikan tersebut dapat necessary procedures have been completed
dihapus buku setelah semua prosedur yang and the amount of the loss has been
diperlukan telah dilakukan dan jumlah kerugian determined.
telah ditentukan.
Penerimaan kembali atas aset keuangan yang The recoveries of written-off financial assets in
telah dihapusbukukan pada tahun berjalan the current year are credited by adjusting the
dikreditkan dengan menyesuaikan akun allowance for impairment losses accounts.
cadangan kerugian penurunan nilai. Recoveries of written-off financial assets from
Penerimaan kembali atas aset keuangan yang previous years are recorded as operational
telah dihapusbukukan pada tahun sebelumnya income other than interest income.
dicatat sebagai pendapatan operasional selain
pendapatan bunga.
38
Page 219
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
s. Identifikasi dan Pengukuran Kerugian s. Identification and Measurement of
Penurunan Nilai (lanjutan) Impairment Losses (continued)
Aset non-keuangan Non-financial assets
Nilai tercatat aset non-keuangan, selain aset The carrying amount of the Bank's non-financial
pajak tangguhan, ditelaah pada setiap tanggal assets, other than deferred tax assets, are
pelaporan untuk menentukan ada tidaknya reviewed at each reporting date to determine
indikasi penurunan nilai. Jika terdapat indikasi whether there is any indication of impairment. If
adanya penurunan nilai tersebut, maka nilai any such indication exists, then the asset's
terpulihkan aset diestimasi. Kerugian recoverable amount is estimated. An
penurunan nilai diakui jika nilai tercatat suatu impairment loss is recognized if the carrying
aset melebihi estimasi nilai terpulihkannya. Nilai amount of an asset exceeds its estimated
terpulihkan suatu aset adalah nilai yang recoverable amount. The recoverable amount
terbesar antara nilai pakai aset dan nilai wajar of an asset is the greater of its value in use and
dikurangi biaya penjualan. Dalam penentuan its fair value less cost to sell. In assessing value
nilai pakai aset, estimasi arus kas masa depan in use, the estimated future cash flows are
didiskontokan menggunakan tingkat diskonto discounted to their present value using a pretax
sebelum pajak yang menggambarkan penilaian discount rate that reflects current market
pasar kini atas nilai waktu dari uang dan risiko assessments of the time value of money and
yang terkait dengan aset yang bersangkutan. the risks specific to the asset.
Untuk tujuan pengujian penurunan nilai, aset For the purpose of impairment testing, assets
yang tidak dapat diuji secara individual dapat that cannot be tested individually are grouped
digabungkan ke dalam kelompok aset terkecil together into the smallest group of assets that
yang menghasilkan arus kas masuk dari generates cash inflows from continuing use that
penggunaan berkesinambungan yang are largely independent of the cash inflows of
sebagian besar independen dari arus kas other assets.
masuk dari aset lainnya.
Kerugian penurunan nilai atas aset non- Impairment losses in respect of non-financial
keuangan yang diakui pada periode assets recognized in prior periods are assessed
sebelumnya ditelaah pada setiap tanggal at each reporting date for any indications that
pelaporan untuk menilai apakah terdapat the loss has decreased or no longer exists. An
indikasi bahwa rugi penurunan nilai yang telah impairment loss is reversed if there has been a
diakui sebelumnya telah menurun atau tidak change in the estimates used to determine the
ada lagi. Kerugian penurunan nilai dibalik jika recoverable amount. An impairment loss is
terdapat perubahan estimasi yang digunakan reversed only to the extent that the asset's
untuk menentukan nilai terpulihkan. Jumlah carrying amount does not exceed the carrying
kerugian penurunan nilai yang dibalik tidak amount that would have been determined, net
boleh menyebabkan nilai aset melebihi nilai of depreciation or amortization, if no impairment
tercatat neto setelah penyusutan atau loss had been recognized.
amortisasi, seandainya tidak ada kerugian
penurunan nilai yang diakui.
t. Simpanan dari Nasabah dan Bank Lain t. Deposits from Customers and Other Banks
Simpanan pada awalnya diukur pada nilai wajar Deposits are initially measured at fair value less
dikurangi biaya transaksi yang dapat directly attributable transaction costs, and
diatribusikan secara langsung untuk perolehan subsequently measured at amortized cost
simpanan, dan setelah pengakuan awal diukur using the effective interest method.
pada biaya perolehan diamortisasi
menggunakan metode suku bunga efektif.
39
Page 220
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
u. Efek-efek yang Diterbitkan u. Marketable Securities Issued
Efek-efek yang diterbitkan pada pengukuran Marketable securities issued are initially
awal disajikan sebesar nilai wajar ditambah measured at fair value plus directly attributable
dengan biaya transaksi (jika ada) yang dapat transaction costs (if any). Subsequently
diatribusikan langsung dengan perolehan/ transaction costs are amortized using the
penerbitan efek-efek yang diterbitkan. Biaya effective interest rate up to the maturity of
transaksi kemudian diamortisasi dengan suku marketable securities. Marketable securities
bunga efektif sampai dengan jatuh tempo dari issued are classified as financial liabilities at
efek-efek yang diterbitkan. amortized cost.
v. Liabilitas Imbalan Kerja v. Obligation for Employment Benefits
Liabilitas imbalan kerja dihitung sebesar nilai The obligation for employment benefits is
kini dari estimasi jumlah liabilitas imbalan kerja calculated at present value of estimated future
di masa depan yang timbul dari jasa yang telah benefits that the employees have earned in
diberikan oleh karyawan pada masa kini dan return for their services in the current and prior
masa lalu. Perhitungan dilakukan oleh aktuaris periods. The calculation is performed by an
independen dengan metode projected-unit- independent actuary using the projected-unit-
credit. credit method.
Keuntungan atau kerugian yang timbul dari Gains or losses arising from actuarial
pengukuran kembali aktuarial dari liabilitas remeasurements of the net defined benefit
imbalan pasti bersih diakui segera sebagai liability are recognized immediately in other
penghasilan komprehensif lain. Ketika manfaat comprehensive income. When the benefits of a
atas program berubah atau ketika terjadi plan are changed or when a plan is curtailed,
kurtailmen program, dampak perubahan atas the resulting change in benefit that relates to
manfaat sehubungan dengan jasa lalu atau past service or the gain or loss on curtailment is
keuntungan atau kerugian atas kurtailmen recognized immediately in profit or loss.
diakui segera dalam laba rugi.
Terkait adanya siaran pers DSAK IAI Regarding the DSAK IAI press release
“Pengatribusian Imbalan pada Periode Jasa” "Compensation Attribution in the Service
pada bulan April 2022, Bank mengubah Period" in April 2022, the Bank changed the
kebijakan terkait atribusi imbalan pensiun pada policy related to the attribution of pension
periode jasa sesuai ketentuan dalam PSAK 24 compensation in the service period in
untuk pola fakta umum dari program pensiun accordance with the provisions in PSAK 24 for
berbasis undang-undang ketenagakerjaan the general fact pattern of pension programs
yang berlaku di Indonesia. Dampak perubahan based on the Indonesian labor laws. The impact
perhitungan tersebut adalah tidak material of the change in calculation is immaterial to the
terhadap Bank, sehingga dibukukan seluruhnya Bank, therefore the impact of the changes is
pada laporan keuangan pada tahun berjalan. recorded entirety in the financial statements for
the current year.
w. Modal Saham w. Share Capital
Saham diklasifikasikan sebagai ekuitas jika Shares are classified as equity when there is no
tidak terdapat kewajiban kontraktual untuk contractual obligation to transfer cash or other
mentransfer kas atau aset keuangan lainnya. financial assets.
40
Page 221
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
x. Beban Emisi Saham x. Share Issuance Costs
Sesuai dengan Peraturan No. VIII.G.7 lampiran Based on the Regulation No. VIII.G.7, appendix
Surat Keputusan Bapepam No. Kep- of Bapepam Decision Letter No. Kep-
06/PM/2000 tanggal 13 Maret 2000 mengenai 06/PM/2000 dated March 13, 2000 regarding
“Pedoman Penyajian Laporan Keuangan”, “Guidance for Financial Statements
biaya-biaya emisi efek yang terjadi sehubungan Presentation”, costs related to the public
dengan penawaran saham kepada masyarakat offering of shares (including pre-emptive rights
(termasuk penerbitan hak memesan efek issue) are deducted from the proceeds and
terlebih dahulu) dikurangkan langsung dari presented as a deduction from the “Additional
hasil emisi dan disajikan sebagai pengurang Paid-in Capital” account, under Equity section
pada akun “Tambahan Modal Disetor”, sebagai in the statement of financial position.
bagian dari Ekuitas pada laporan posisi
keuangan.
y. Laba per Saham y. Earnings per Share
Laba (rugi) per saham dasar dihitung dengan Basic earnings (loss) per share is computed by
membagi laba tahun berjalan dengan rata-rata dividing income (loss) for the year by the
tertimbang jumlah saham yang beredar selama weighted average number of outstanding
tahun berjalan. shares during the year.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, there were
tidak terdapat instrumen yang berpotensi no existing instruments which could result in the
menjadi saham biasa. Oleh karenanya, laba per issue of further ordinary shares. Therefore,
saham dilusian sama dengan laba per saham diluted earnings per share is equivalent to the
dasar. basic earnings per share.
z. Pendapatan dan Beban Bunga z. Interest Income and Expenses
Pendapatan dan beban bunga diakui dalam Interest income and expenses are recognized
laba rugi menggunakan metode suku bunga in profit or loss using the effective interest
efektif. method.
Pendapatan dan beban bunga yang disajikan di Interest income and expenses presented in the
dalam laporan laba rugi dan penghasilan statement of profit or loss and other
komprehensif lain meliputi: comprehensive income include:
x Bunga atas aset keuangan dan liabilitas x Interest on financial assets and liabilities at
keuangan yang dicatat pada biaya amortized cost calculated using the effective
perolehan diamortisasi yang dihitung interest method; and
menggunakan metode suku bunga efektif;
dan
x Bunga atas efek-efek yang tersedia untuk x Interest on available-for-sale securities
dijual yang dihitung menggunakan metode calculated using the effective interest
suku bunga efektif. method.
Pendapatan bunga atas aset keuangan yang Interest on impaired financial assets continues
mengalami penurunan nilai tetap diakui atas to be recognized using the rate of interest used
dasar suku bunga yang digunakan untuk to discount the future cash flows for the
mendiskonto arus kas masa datang dalam purposes of measuring the impairment losses.
pengukuran kerugian penurunan nilai.
41
Page 222
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
aa. Pendapatan dan Beban Provisi dan Komisi aa. Fees and Commission Income and
Expenses
Pendapatan dan beban provisi dan komisi yang Fees and commission income and expenses
merupakan bagian tak terpisahkan dari suku that are integral to the effective interest rate on
bunga efektif aset keuangan atau liabilitas a financial asset or liability are included in the
keuangan dimasukkan ke dalam perhitungan measurement of the effective interest rate.
suku bunga efektif.
Pendapatan provisi dan komisi yang diperoleh Fees and commissions income earned from a
atas beragam jasa yang diberikan kepada range of services rendered to customers are
nasabah umumnya diakui pada saat normally recognized upon a completion of a
penyelesaian transaksi. Untuk jasa yang transaction. For services provided over a period
diberikan selama periode waktu tertentu atau of time or credit risk undertaken, fees and
periode risiko kredit yang diterima, provisi dan commissions are amortized over the relevant
komisi diamortisasi selama periode waktu period.
terkait.
ab. Pendapatan Transaksi Perdagangan - Neto ab. Trading Income - Net
Pendapatan bersih instrumen yang Net trading income comprises gains less losses
diperdagangkan terdiri dari keuntungan on derivative assets and liabilities and includes
dikurangi kerugian atas aset dan liabilitas all realized and unrealized fair value changes
derivatif yang dimiliki untuk diperdagangkan, and foreign exchange differences.
dan termasuk perubahan nilai wajar yang sudah
ataupun yang belum direalisasi dan selisih kurs.
ac. Segmen Operasi ac. Operating Segment
Segmen operasi adalah komponen dari entitas An operating segment is a component of an
yang terlibat dalam aktivitas bisnis yang mana entity that engages in business activities from
memperoleh pendapatan dan menimbulkan which it may earn revenues and incur
beban, termasuk pendapatan dan beban terkait expenses, including revenues and expenses
dengan transaksi dengan komponen lainnya that relate to transactions with any of the entity’s
dari entitas, yang hasil operasinya dikaji ulang other components, whose operating results are
secara berkala oleh pengambil keputusan reviewed regularly by the chief operating
operasional untuk membuat keputusan tentang decision maker to make decisions about
sumber daya yang dialokasikan pada segmen resources allocated to the segment and assess
tersebut dan menilai kinerjanya, dan tersedia its performance, and for which discrete
informasi keuangan yang dapat dipisahkan. financial information is available.
Karena pada saat ini Direksi Bank hanya As the Bank’s Board of Directors currently only
menelaah alokasi aset keuangan tertentu di reviews the allocation of certain financial assets
antara nasabah ritel dan wholesale, tetapi tidak amongst retail and wholesale customers, but
untuk hasil operasi lainnya serta informasi not the other operating results and the discrete
keuangan yang dapat dipisahkan juga tidak financial information is also currently
tersedia di Bank, maka manajemen unavailable within the Bank, the management
berkeyakinan bahwa Bank pada saat ini believes that the Bank is being managed as a
dikelola sebagai segmen operasi tunggal. single operating segment.
42
Page 223
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
(lanjutan) (continued)
ad. Standar Akuntansi yang Berlaku Efektif ad. Accounting Standards Effective on
Tanggal 1 Januari 2023 January 1, 2023
Berikut amendemen dan penyesuaian atas The following are amendments and
standar yang berlaku efektif untuk periode yang improvements to standards which effective for
dimulai pada atau setelah 1 Januari 2023, periods beginning on or after January 1, 2023,
dengan penerapan dini diperkenankan yaitu: with early adoption is permitted, are as follows:
x Amendemen PSAK No. 1, ”Penyajian x Amendement of PSAK No. 1,
Laporan Keuangan” tentang “Presentation of Financial Statements”
pengungkapan kebijakan akuntansi yang regarding disclosure of accounting policies
mengubah istilah ”signifikan” menjadi that chnage the term “significant” to
”material” dan memberi penjelasan “material” and provide explanations of
mengenai kebijakan akuntansi material”. material accounting policies.
x Amandemen PSAK No. 16, “Aset Tetap” x Amendment of PSAK No. 16, “Fixed
tentang hasil sebelum penggunaan yang Assets” regarding proceeds before
diintensikan. intended use.
x Amandemen PSAK No. 25 “Kebijakan x Amendments of PSAK No. 25, “Accounting
Akuntansi, Perubahan Estimasi Akuntasi, Policies, Changes in Accounting Estimates
dan Kesalahan” tentang definisi “estimasi and Errors” regarding definition of
akuntansi” dan penjelasannya. “accounting estimates” and their
explanations.
x Amandemen PSAK No. 46, “Pajak x Amendment of PSAK No. 46, “Income Tax”
Penghasilan” tentang Pajak Tangguhan on Deffered Tax related to Assets and
terkait Aset dan Liabilitas yang timbul dai Liabilities arising from a Single Transaction
Transaksi Tunggal yang diadopsi dari which adopted from Amended IAS 12
Amandemen IAS 12 Income Taxes Income Taxes on Deferred Tax related to
tentang Deffered Tax related to Assets and Assets and Liabilities arising from a Single
Liabilities arising from a Single Transaction.
Transaction.
Implementasi standar-standar tersebut tidak The implementation of the above standards had
memiliki dampak yang signifikan terhadap no significant effect on the amounts reported for
jumlah yang dilaporkan di periode berjalan atau the current period or prior financial period.
periode sebelumnya.
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal Management Policies
a. Manajemen Risiko a. Risk Management
Secara garis besar, Kebijakan Manajemen Generally, the Risk Management Policy refers
Risiko mengacu pada peraturan Regulator, to the Regulatory provision, which the
dimana penerapannya mencakup 4 pilar implementation includes the 4 pilars of risk
manajemen risiko yang ditetapkan dalam POJK management, stipulated in OJK regulation
No. 18/POJK.03/2016 tentang Penerapan No.18/POJK.03/2016 concerning Risk
Manajemen Risiko Bagi Bank Umum sebagai Management Implementation for Commercial
berikut: Banks:
1. Pengawasan aktif dari Dewan Komisaris 1. Active supervision of the Boards of
dan Direksi; Commissioners and Directors;
2. Kecukupan kebijakan dan prosedur 2. Adequacy of Risk Management policies,
Manajemen Risiko serta penetapan limit procedures and risk limit stipulation;
risiko;
43
Page 224
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
a. Manajemen Risiko (lanjutan) a. Risk Management (continued)
Secara garis besar, Kebijakan Manajemen Generally, the Risk Management Policy refers
Risiko mengacu pada peraturan Regulator, to the Regulatory provision, which the
dimana penerapannya mencakup 4 pilar implementation includes the 4 pilars of risk
manajemen risiko yang ditetapkan dalam POJK management, stipulated in OJK regulation
No. 18/POJK.03/2016 tentang Penerapan No.18/POJK.03/2016 concerning Risk
Manajemen Risiko Bagi Bank Umum sebagai Management Implementation for Commercial
berikut: (lanjutan) Banks: (continued)
3. Kecukupan proses identifikasi, 3. Adequacy of risk indentification,
pengukuran, pemantauan dan measurement, monitoring and controlling
pengendalian risiko, serta Sistem Informasi process, supported by Risk Management
Manajemen Risiko; dan Information System; and
4. Sistem pengendalian internal yang 4. A comprehensive internal control system.
menyeluruh.
Untuk mendukung penerapan manajemen To support the implementation of effective risk
risiko yang efektif, Direksi membentuk komite- management, Board of Directors formed
komite yang membantu kelancaran dan tata committees, which help smooth and good
kelola perusahaan yang sehat dalam lingkup corporate governance in the scope of the
organisasi. Komite yang dibentuk pada level organization. One of related Committe at the
Komisaris salah satunya yaitu Komite Commissioner level is Risk Oversight
Pemantuan Risiko (ROC), sedangkan pada Committee (ROC), whereas at Director level
level Direksi antara lain Komite Manajemen e.g Risk Management Committe (RMC),
Risiko (RMC), Komite Manajemen Risiko Operational Risk Committee (ORC), Asset &
Operasional (ORC), Komite Aset dan Liabilitas Liability Committee (ALCO), Credit Committee
(ALCO), Komite Kredit (CC) dan lainnya. (CC), etc.
b. Risiko Kredit b. Credit Risk
Risiko Kredit adalah risiko akibat kegagalan Credit Risk is the risk arising from the failure of
pihak lain dalam memenuhi kewajiban kepada counterparties to fulfill its obligations, including
Bank, termasuk risiko kredit akibat kegagalan credit risk due to failure of the debtor, credit
debitur, risiko konsentrasi kredit, counterparty concentration risk, counterparty credit risk, and
credit risk, dan settlement risk. Manajemen settlement risk. Credit risk management is to
risiko kredit bertujuan untuk memastikan bahwa ensure that the credit is granted based on the
kredit diberikan berdasarkan prinsip pemberian principles of sound lending.
kredit yang sehat.
Beberapa prinsip utama dalam manajemen Some key principles in the management of
risiko kredit yang ditetapkan Bank antara lain: credit risk applied by the Bank are as follows:
• Dewan Komisaris dan Direksi bertanggung • Board of Commissioners and Board of
jawab atas efektivitas penerapan Directors are responsible for the effective
manajemen risiko kredit; implementation of credit risk management;
• Melakukan pemberdayaan unit-unit kerja • Empower independent work units to
independen untuk melakukan perform internal control over the work units
pengendalian internal atas unit-unit kerja associated with the process of granting
yang terkait dengan proses pemberian credit;
kredit;
• Bank telah memiliki prinsip-prinsip dasar • The Bank has Credit Risk Principles, which
risiko kredit, yang berguna sebagai acuan is used as the basic reference in
dasar dalam menjalankan fungsi performing Credit Risk Management
Manajemen Risiko Kredit yang tidak boleh function which can not be violated;
dilanggar;
44
Page 225
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
b. Risiko Kredit (lanjutan) b. Credit Risk (continued)
Beberapa prinsip utama dalam manajemen Some key principles in the management of
risiko kredit yang ditetapkan Bank antara lain: credit risk applied by the Bank are as follows:
(lanjutan) (continued)
• Proses persetujuan kredit dilakukan secara • Loan approval process is done on a
sentralisasi di Kantor Pusat melalui centralized basis at the Head Office
pertemuan Komite Kredit untuk kredit yang through Credit Committee meeting;
bernilai besar;
• Melakukan identifikasi risiko yang terdapat • Identify the risks inherent in new products
pada produk dan aktivitas baru; and activities;
• Melakukan pengawasan harian terhadap • Conduct daily monitoring of credit arrears,
tunggakan kredit diatas 7 hari untuk above 7 days to anticipate the non-
mengantisipasi terjadinya kredit performing oans, monitor and provide
bermasalah, memonitor dan memberikan early warning of potential losses due to a
peringatan dini (early warning) atas potensi deterioration in loan collectability;
kerugian yang disebabkan penurunan
kolektibilitas kredit;
• Melakukan perbaikan kualitas aset • Improve the quality of productive assets,
produktif, penyebaran risiko portofolio credit portfolio risk distribution by ensuring
kredit dengan memastikan diversifikasi diversified loan portfolio in industry sectors
portofolio kredit di sektor-sektor industri and market segments; and
maupun segmen pasar; dan
• Melakukan restrukturisasi dan • Conduct restructuring and resolution of
penyelesaian agunan yang diambil alih. foreclosed assets.
Untuk mengendalikan dan memelihara To control and sustain minimal exposure of
eksposur risiko kredit pada tingkat minimal yang credit risk to the Bank resulting from its loans:
berasal dari kredit yang diberikan:
• Bank telah memiliki sistem deteksi dini • The Bank has early problem detection
permasalahan melalui ”early alert” dan system through “early alert” and disciplined
pemantauan yang ketat; dan monitoring; and
• Seluruh kredit yang diberikan dijamin • All loans are secured by collateral, except
dengan agunan, kecuali untuk jenis kredit for certain loans such as high quality
tertentu seperti kredit korporasi berkualitas corporate loans, personal loans and
tinggi, kredit perorangan dan fasilitas antar interbank loans.
bank.
Untuk mengantisipasi adanya risiko kredit yang To anticipate the inherent credit risk in debtors’
melekat pada kegiatan usaha debitur, Bank business activities, the Bank needs to review
perlu menelaah kualitas kredit debitur baru dan the credit quality of new debtors and existing
debitur lama, serta menerapkan peraturan dan debtors, and implements the Bank’s regulation
kebijakan Bank mengenai kriteria penerimaan and policy on credit acceptance criteria, which
kredit, yang mengatur persyaratan minimum describes minimum requirements covering
yang diperlukan, yang mencakup aspek owner, management, industry, financial
pemilik, manajemen, industri, kinerja keuangan, performance, administration and
administrasi dan dokumentasi serta agunan. documentation and collateral aspects.
45
Page 226
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
b. Risiko Kredit (lanjutan) b. Credit Risk (continued)
Agar penerapan fungsi manajemen risiko kredit In order for the implementation of credit risk
sejalan dengan risk appetite yang telah management function in line with the risk
ditetapkan, Direksi membentuk Komite Kredit appetite set by the Bank, Board of Directors
yang memiliki fungsi dan tanggung jawab established Credit Committee which functions
sebagai berikut: and responsibilities are as follows:
1. Memberikan persetujuan atau penolakan 1. Giving approval or rejection of credit in
kredit sesuai dengan batas accordance with the authority/type of credit
wewenang/jenis kredit yang ditetapkan established by the Board of Directors;
oleh Direksi;
2. Melakukan koordinasi dengan Komite Aset 2. To coordinate with Assets and Liabilities
dan Liabilitas (ALCO) dalam aspek Committee (ALCO) in the aspect of funding
pendanaan perkreditan available for loan disbursement;
3. Memantau pelaksanaan kebijakan kredit; 3. Monitor the implementation of the credit
policy;
4. Bertindak sebagai penasehat terkait 4. Acting as an advisor for credit to related
dengan hal-hal perkreditan kepada pihak parties;
berelasi;
5. Mengembangkan kebijakan kredit Bank; 5. Develop Bank’s credit policy; and
dan
6. Mengevaluasi/menilai kinerja dari unit 6. Evaluate/assess the performance of
bisnis dan unit penelaahan kredit. business unit and credit review unit.
Pengendalian Batas Risiko dan Kebijakan Risk Limit Control and Mitigation Policies
Mitigasi
Limit pemberian kredit ditelaah mengikuti Batas Lending limits are reviewed in the light of Bank’s
Maksimum Pemberian Kredit (BMPK) yang Legal Lending Limit (LLL) set by Bank based on
ditetapkan oleh Bank sesuai dengan peraturan the applicable regulator’s regulation.
regulator yang berlaku.
Bank menerapkan kebijakan untuk memitigasi The Bank implements policies to mitigate credit
risiko kredit dengan mengharuskan adanya risk by requiring collateral to secure the
agunan sebagai jaminan pelunasan kredit jika repayment of loan if the main source of debtor’s
sumber pembayaran utama debitur melalui arus payment through cash flows is not fulfilled.
kas tidak terpenuhi.
Eksposur maksimum risiko kredit Maximum exposure to credit risk
Untuk aset keuangan yang diakui di laporan For financial assets recognized in the financial
posisi keuangan, eksposur maksimum statement, the maximum exposure to credit risk
terhadap risiko kredit sama dengan nilai is equal to their carrying amount. For bank
tercatatnya. Untuk bank garansi dan irrevocable guarantees and irrevocable L/C issued, the
L/C yang diterbitkan, eksposur maksimum maximum exposure to credit risk is the
terhadap risiko kredit adalah nilai yang harus maximum amount that the Bank would have to
dibayarkan oleh Bank jika kewajiban atas bank pay if the obligations on the bank guarantees
garansi dan irrevocable L/C yang diterbitkan and irrevocable L/C issued are called upon.
terjadi.
46
Page 227
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
b. Risiko Kredit (lanjutan) b. Credit Risk (continued)
Eksposur maksimum risiko kredit (lanjutan) Maximum exposure to credit risk (continued)
Tabel berikut menyajikan eksposur maksimum The following table presents the Bank’s
Bank terhadap risiko kredit untuk instrumen maximum exposure to credit risk of financial
keuangan pada laporan posisi keuangan dan instruments in the statement of financial
rekening administratif, tanpa memperhitungkan position and off-balance sheet accounts,
agunan yang dimiliki atau perlindungan kredit without taking into account any collateral held
lainnya: or other credit enhancement:
2023
Pemerintah
dan Bank
Indonesia/
Government
Korporasi/ and Bank Bank/ Ritel/
Corporates Indonesia Banks Retail Total
Current accounts with
Giro pada Bank Indonesia - 543.920 - - 543.920 Bank Indonesia
Giro pada bank lain - - 184.104 - 184.104 Current accounts with other banks
Penempatan pada Bank Placements with Bank lndonesia
Indonesia dan bank lain - 1.092.008 - - 1.092.008 and other banks
Tagihan derivatif - - 11 - 11 Derivative receivables
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali - 2.977.202 - - 2.977.202 agreements to resell
Kredit yang diberikan 5.884.315 - - 72.109 5.956.424 Loans
Efek-efek - 389.952 - - 389.952 Securities
Aset lain-lain*) 183.672 - 55.944 8.361 247.977 Other assets*)
Komitmen dan kontinjensi Commitments and contingencies
dengan risiko kedit 144.982 - - - 144.982 with credit risk
Total 6.212.969 5.003.082 240.059 80.470 11.536.580 Total
Persentase 53,85% 43,47% 2,08% 0,70% 100,00% Percentage
2022
Pemerintah
dan Bank
Indonesia/
Government
Korporasi/ and Bank Bank/ Ritel/
Corporates Indonesia Banks Retail Total
Current accounts with
Giro pada Bank Indonesia - 919.797 - - 919.797 Bank tndonesia
Giro pada bank lain - - 148.380 - 148.380 Current accounts with other banks
Penempatan pada Bank Placements with Bank lndonesia
Indonesia dan bank lain - 1.032.898 - - 1.032.898 and other banks
Tagihan derivatif - - 108 - 108 Derivative receivables
Tagihan akseptasi 188.512 - - - 188.512 Acceptance receivables
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali - 3.072.222 - - 3.072.222 agreements to resell
Kredit yang diberikan 9.517.620 - - 144.630 9.662.250 Loans
Efek-efek - 390.013 124.169 - 514.182 Securities
Aset lain-lain*) 83.807 - 155.505 17.475 256.787 Other assets*)
Komitmen dan kontinjensi Commitments and contingencies
dengan risiko kedit 128.976 - - - 128.976 with credit risk
Total 9.918.915 5.414.930 428.162 162.105 15.924.112 Total
Persentase 62,29% 34,00% 2,69% 1,02% 100,00% Percentage
*) Aset lain-lain terdiri dari tagihan atas transaksi agunan *) Other assets consist of receivables from foreclosed
yang diambil alih, piutang bunga, setoran jaminan, dan assets transactions, interest receivables, security
piutang lain-lain deposits, and other receivables.
47
Page 228
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
b. Risiko Kredit (lanjutan) b. Credit Risk (continued)
Eksposur maksimum risiko kredit (lanjutan) Maximum exposure to credit risk (continued)
Tabel di bawah ini menunjukkan net maximum The table below shows the net maximum
exposure (setelah memperhitungkan agunan) exposure (after considering collateral) to credit
atas risiko kredit untuk efek-efek yang dibeli risk of securities purchase under agreements to
dengan janji dijual kembali pada tanggal resell as of December 31, 2023 and 2022:
31 Desember 2023 dan 2022:
Eksposur
maksimum/
Maximum Agunan/ Eksposur neto/
exposure Collateral Net exposure
2023 2023
Efek-efek yang dibeli dengan 2.977.202 3.165.085 - Securities purchased under
janji dijual kembali agreements to resell
2022 2022
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 3.072.222 3.240.000 - agreements to resell
Untuk kredit yang diberikan, Bank For the loans and receivables, Bank uses the
menggunakan agunan untuk meminimalkan collateral to minimize the credit risk. Based on
risiko kredit. Berdasarkan agunan, kredit Bank collaterals, the Bank’s loans are classified into
dapat dibedakan menjadi dua kelompok besar, two major category:
yaitu:
a. Secured loans; dan a. Secured loans; and
b. Unsecured loans. b. Unsecured loans.
Untuk secured loans, Bank menetapkan jenis For secured loans, Bank determined the type
dan nilai agunan yang dijaminkan sesuai skema and value of collateral according to the loan
kredit. Jenis dari agunan terdiri dari: scheme. Types of collateral are as follows:
a. Physical collateral, antara lain tanah, a. Physical collateral, such as land, buildings,
bangunan, kapal, mesin-mesin, vessels, machines, inventories and
persediaan dan kendaraan bermotor; vehicles;
b. Financial collateral, antara lain simpanan b. Financial collateral, such as deposits
(tabungan, giro dan deposito berjangka), (saving deposits, demand deposits and
dan surat berharga; dan time deposits), and securities; and
c. Lainnya, antara lain seperti piutang c. Others, for instance account receivables,
dagang, garansi, garansi pemerintah dan guarantees, government guarantees and
lembaga penjamin. guarantee institution.
Apabila terjadi default (gagal bayar), Bank akan At the time of default, Bank will use the
menggunakan agunan tersebut sebagai pilihan collateral as the last resort in recovering its
terakhir untuk pemulihan kredit. credit.
Untuk unsecured loans, Bank tidak menetapkan For the unsecured loan Bank does not
jenis dan nilai agunan yang dijaminkan sesuai determine the type and value of collateral
skema kredit. Keputusan pemberian kredit according to the loan scheme. The credit
berdasarkan pada riwayat kredit dari pemohon decision is based on the borrower's
kredit Bank melakukan pemantauan pinjaman creditworthiness, rather than by any type of
setelah realisasi kredit untuk mengetahui collateral. Bank to perform the Loan Monitoring
kualitas dari pinjaman dan/atau perubahan after loan disbursements to ensure the loan
yang terjadi sehingga dapat segera quality and/or condition changes to anticipate
mengantisipasi hal-hal yang mungkin dapat as early possible to the possibilities that may
merugikan Bank. harm the Bank.
48
Page 229
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
b. Risiko Kredit (lanjutan) b. Credit Risk (continued)
Eksposur maksimum risiko kredit (lanjutan) Maximum exposure to credit risk (continued)
Tabel berikut menyajikan komposisi kredit yang The following table presents the composition of
diberikan (sebelum penyisihan kerugian loans receivable (before allowance for
penurunan nilai) yang mendapatkan manfaat impairment losses) that benefit from such
dari agunan, baik sebagian maupun penuh, partial or full collateralization as credit risk
sebagai mitigasi dari risiko kredit: mitigation:
2023 2022
Rp % Rp %
Dijamin penuh dan sebagian 3.374.897 56,66 5.989.616 61,99 Fully and partially secured
Tidak memiliki jaminan 2.581.527 43,34 3.672.634 38,01 Unsecured
Total 5.956.424 100,00 9.662.250 100,00 Total
Penilaian jaminan dapat dilakukan oleh penilai Collateral assessment can be performed by
eksternal dan/atau penilai internal. Untuk kredit external and/or internal appraiser. Loans with
dengan jumlah plafon debitur/grup debitur lebih plafond above Rp10,000, should be assessed
dari Rp10.000, penilaiannya harus dilakukan by external/independent appraiser. Re-
oleh penilai eksternal/independen. Penilaian assessment of collaterals is performed by
kembali jaminan dilakukan baik oleh penilai internal and/or external appraiser every year for
internal dan/atau eksternal setahun sekali untuk performing loan. For non-performing loan, the
kredit yang performing. Untuk kredit yang non- frequency of re-assessment could be
performing, frekuensi penilaian kembali conducted more often. In term of down graded
dilakukan lebih sering. Untuk kredit yang loans, re-assessment should be conducted
mengalami penurunan grading, maka penilaian immediately. Collateral generally is not held
kembali harus segera dilakukan. Pada over placements with Bank Indonesia and other
umumnya, agunan tidak dimiliki atas banks and securities.
penempatan pada Bank Indonesia dan bank
lain dan efek-efek.
Proses penentuan peringkat kredit Bank The Bank’s credit rating determination
membedakan eksposur untuk menentukan processes differentiate exposures in order to
eksposur mana yang memiliki faktor risiko lebih highlight those with greater risk factors and
besar dan tingkat kerugian potensial yang lebih higher potential severity of loss. The credit
tinggi. Peringkat kredit setiap debitur ditelaah collectibility for each debtor is reviewed
secara berkala dan perubahannya regularly and any amendments are
diimplementasikan secepatnya. Peringkat implemented promptly. The credit collectibility
kredit yang diterapkan atas setiap debitur juga applied for each debtor also considered credit
mempertimbangkan kualitas kredit dari debitur quality of the respective debtor as determined
tersebut yang telah ditentukan oleh bank-bank by other banks.
lain.
49
Page 230
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
b. Risiko Kredit (lanjutan) b. Credit Risk (continued)
Eksposur maksimum risiko kredit (lanjutan) Maximum exposure to credit risk (continued)
Pembagian aset keuangan berdasarkan Distribution of financial assets by their credit
kualitas kreditnya disajikan di bawah ini: quality is summarised as below:
2023
Belum jatuh
tempo dan Jatuh tempo Cadangan
tidak tapi tidak kerugian
mengalami mengalami penurunan
penurunan penurunan Mengalami nilai/
nilai/Neither nilai/Past penurunan Allowance for
past due nor due but not nilai/ Impairment
impaired impaired Impaired losses Total
Aset pada biaya perolehan
diamortisasi Assets at amortized cost
Current accounts with
Giro pada Bank Indonesia 543.920 - - - 543.920 Bank lndonesia
Giro pada bank lain 184.104 - - (15) 184.089 Current account with other banks
Penempatan pada Bank Placement with Bank Indonesia
Indonesia dan bank lain 1.092.008 - - - 1.092.008 and other banks
Tagihan akseptasi Acceptance receivables
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 2.977.202 - - - 2.977.202 agreements to resell
Kredit yang diberikan 5.242.889 667.748 45.787 (507.139) 5.449.285 Loans
Efek-efek 250.030 - - - 250.030 Securities
Aset lain-lain*) 247.977 - - - 247.977 Other assets*)
Nilai wajar melalui penghasilan Fair valur through other
komprehensif lain comprehensive income
Efek-efek 139.922 - - - 139.922 Securities
Aset pada nilai wajar Assets at fair value through
melalui laba rugi profit or loss
Tagihan derivatif 11 - - - 11 Derivative receivables
10.678.063 667.748 45.787 (507.154) 10.884.444
2022
Belum jatuh
tempo dan Jatuh tempo Cadangan
tidak tapi tidak kerugian
mengalami mengalami penurunan
penurunan penurunan Mengalami nilai/
nilai/Neither nilai/Past penurunan Allowance for
past due nor due but not nilai/ Impairment
impaired impaired Impaired losses Total
Aset pada biaya perolehan
diamortisasi Assets at amortized cost
Current accounts with
Giro pada Bank Indonesia 919.797 - - - 919.797 Bank lndonesia
Giro pada bank lain 148.380 - - (33) 148.347 Current account with other banks
Penempatan pada Bank Placement with Bank Indonesia
Indonesia dan bank lain 1.032.898 - - - 1.032.898 and other banks
Tagihan akseptasi 188.512 - - (217) 188.295 Acceptance receivables
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 3.072.222 - - - 3.072.222 agreements to resell
Kredit yang diberikan 9.144.163 481.348 36.739 (406.127) 9.256.123 Loans
Efek-efek 374.343 - - (195) 374.148 Securities
Aset lain-lain*) 256.787 - - - 256.787 Other assets*)
Nilai wajar melalui penghasilan Fair valur through other
komprehensif lain comprehensive income
Efek-efek 139.839 - - - 139.839 Securities
Aset pada nilai wajar Assets at fair value through
melalui laba rugi profit or loss
Tagihan derivatif 108 - - - 108 Derivative receivables
15.277.049 481.348 36.739 (406.572) 15.388.564
*) Aset lain-lain terdiri dari tagihan atas transaksi agunan *) Other assets consist of receivables from foreclosed
yang diambil alih, piutang bunga, setoran jaminan, dan assets transactions, interest receivables, security
piutang lain-lain deposits, and other receivables.
50
Page 231
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
b. Risiko Kredit (lanjutan) b. Credit Risk (continued)
Analisis umur kredit yang jatuh tempo tetapi The aging analysis of past due but not impaired
tidak mengalami penurunan nilai pada tanggal loans as of December 31, 2023 and 2022, are
31 Desember 2023 dan 2022, sebagai berikut: as follows:
2023
1 sampai dengan 31 sampai dengan 61 sampai dengan
30 hari/1 up to 60 hari/31 up to 90 hari/61 up to
30 days 60 days 90 days Total
Modal kerja 156.360 - - 156.360 Working capital
Investasi 54.103 - 451.021 505.124 Investment
Konsumen 2.829 1.679 1.756 6.264 Consumer
Total 213.292 1.679 452.777 667.748 Total
Cadangan kerugian Allowance for
penurunan nilai (218.854) impairment losses
Neto 448.894 Net
2022
1 sampai dengan 31 sampai dengan 61 sampai dengan
30 hari/1 up to 60 hari/31 up to 90 hari/61 up to
30 days 60 days 90 days Total
Modal kerja 12.488 5.084 - 17.572 Working capital
Investasi 449.328 - - 449.328 Investment
Konsumen 14.070 335 43 14.448 Consumer
Total 475.886 5.419 43 481.348 Total
Cadangan kerugian Allowance for
penurunan nilai (84.355) impairment losses
Neto 396.993 Net
Belum jatuh tempo dan tidak mengalami Neither past due nor impaired
penurunan nilai
Eksposur menunjukkan laba yang tinggi atau Exposures exhibit high or stable earnings,
stabil, modal dan likuiditas yang memadai, adequate capital and liquidity, as generally
secara umum tercermin dengan pembayaran evidenced by prompt repayment of its
komitmen terhadap Bank secara tepat waktu. commitment with the Bank. Source of payment
Sumber pembayaran dapat diidentifikasikan can be clearly identifiable.
secara jelas.
Jatuh tempo tetapi tidak mengalami Past due but not impaired
penurunan nilai
Eksposur dimana telah terjadi tunggakan Exposures, for which contractual interest or
pembayaran pokok atau bunga kontraktual, principal payments are past due, however the
tetapi Bank berkeyakinan bahwa penurunan Bank believes that individual impairment has
nilai individual belum terjadi dengan not occurred with consideration of the collateral
mempertimbangkan agunan yang tersedia pledged and/or the stage of collection of
dan/atau tingkat tertagihnya jumlah yang masih amounts owned.
terutang kepada Bank.
51
Page 232
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
b. Risiko Kredit (lanjutan) b. Credit Risk (continued)
Mengalami penurunan nilai Impaired
Eksposur dengan peringkat kurang lancar, Exposures with substandard, doubtful and loss
diragukan dan macet dimana Bank telah grading for which the Bank determines that
menentukan bahwa terdapat bukti objektif there is objective evidence of impairment and it
penurunan nilai dan Bank tidak mengharapkan does not expect to collect all principal and
untuk menerima kembali seluruh nilai pokok interest due according to the contractual terms
dan bunga tertunggak sesuai dengan of the agreement.
persyaratan kontraktual dalam perjanjian.
Definisi kualitas kredit debitur dalam The definition of the debtor’s credit quality in
menentukan peringkat kredit sesuai dengan determining credit rating is in accordance with
kualitas kredit yang diatur dalam peraturan OJK credit quality stipulated in the prevailing OJK
yang berlaku, sebagai berikut: regulations, as follows:
• Lancar: eksposur menunjukkan laba yang • Current: exposures exhibit high or stable
tinggi atau stabil, modal dan likuiditas yang earnings, adequate capital and liquidity, as
memadai, secara umum tercermin dari generally evidenced by prompt repayment
pembayaran komitmen terhadap Bank dan of its commitment with the Bank and other
kreditur lainnya secara tepat waktu. creditors. Source of payment can be
Sumber pembayaran dapat clearly identifiable and the Bank does not
diidentifikasikan secara jelas dan Bank rely on collateral for settlement of the
tidak bergantung pada jaminan untuk debtor’s future commitments.
penyelesaian komitmen debitur di masa
datang.
• Dalam perhatian khusus: eksposur • Special mention: exposures require
memerlukan tingkat pemantauan yang varying degrees of special attention and
bervariasi dan risiko wanprestasi menjadi default risk is of concern.
perhatian.
• Kurang lancar: eksposur dimana nasabah • Substandard: exposures which the debtor
dalam tahap keterlambatan pembayaran is in the stages of delinquency and has
dan telah gagal untuk melakukan failed to make a payment on overdue
pembayaran kewajiban yang lewat jatuh accounts for 91 days up to 120 days, in
tempo 91 hari sampai dengan 120 hari, accordance with the contractual terms of
sesuai dengan persyaratan kontraktual the loan agreement.
dalam perjanjian kredit.
• Diragukan: eksposur dimana nasabah • Doubtful: exposures which the debtor is in
dalam tahap keterlambatan pembayaran the stages of delinquency and has failed to
dan telah gagal untuk melakukan make a payment on overdue accounts for
pembayaran kewajiban yang lewat jatuh 121 days up to 180 days, in accordance
tempo 121 hari sampai dengan 180 hari, with the contractual terms of the loan
sesuai dengan persyaratan kontraktual agreement.
dalam perjanjian kredit.
• Macet: eksposur dimana nasabah dalam • Loss: exposures which the debtor is in the
tahap keterlambatan pembayaran dan stages of delinquency and has failed to
telah gagal untuk melakukan pembayaran make a payment on overdue accounts for
kewajiban yang lewat jatuh tempo lebih more than 180 days, in accordance with
dari 180 hari, sesuai dengan persyaratan the contractual terms of the loan
kontraktual dalam perjanjian kredit. agreement.
52
Page 233
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
b. Risiko Kredit (lanjutan) b. Credit Risk (continued)
Mengalami penurunan nilai (lanjutan) Impaired (continued)
Analisa konsentrasi risiko kredit Concentration of credit risk analysis
Konsentrasi risiko kredit timbul ketika sejumlah Concentrations of credit risk arise when a
nasabah menjalankan kegiatan usaha yang number of customers are engaged in similar
sejenis atau menjalankan kegiatan usaha business activities or activities within the same
dalam wilayah geografis yang sama, atau ketika geographic region, or when they have similar
nasabah memiliki karakteristik yang sejenis characteristics that would cause their ability to
yang akan menyebabkan kemampuan mereka meet contractual obligations to be similarly
untuk memenuhi kewajiban kontraktualnya affected by changes in economic or other
secara serupa dipengaruhi oleh perubahan conditions.
kondisi ekonomi atau kondisi lainnya.
Konsentrasi risiko kredit berdasarkan jenis Concentration of credit risk by type of debtors:
debitur:
2023
Pemerintah dan
Bank Indonesia/
Korporasi/ Government and Ritel/
Corporate Bank Indonesia Bank Retail Total
Current accounts with
Giro pada Bank Indonesia - 543.920 - - 543.920 Bank Indonesia
Giro pada bank lain - - 184.104 - 184.104 Current accounts with other banks
Penempatan pada Bank Placements with Bank lndonesia
Indonesia dan bank lain - 1.092.008 - - 1.092.008 and other banks
Tagihan derivatif - - 11 - 11 Derivative receivables
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali - 2.977.202 - - 2.977.202 agreements to resell
Kredit yang diberikan 5.884.315 72.109 5.956.424 Loans
Efek-efek 389.952 - 389.952 Securities
Aset lain-lain*) 183.672 - 55.944 8.361 247.977 Other assets*)
Komitmen dan kontinjensi Commitments and contingencies
dengan risiko kedit 144.982 - - - 144.982 with credit risk
Total 6.212.969 5.003.082 240.059 80.470 11.536.580 Total
Persentase 53,85% 43,37% 2,08% 0,70% 100,00% Percentage
2022
Pemerintah dan
Bank Indonesia/
Korporasi/ Government and Ritel/
Corporate Bank Indonesia Bank Retail Total
Current accounts with
Giro pada Bank Indonesia - 919.797 - - 919.797 Bank Indonesia
Giro pada bank lain - - 148.380 - 148.380 Current accounts with other banks
Penempatan pada Bank Placements with Bank lndonesia
Indonesia dan bank lain - 1.032.898 - - 1.032.898 and other banks
Tagihan derivatif - - 108 - 108 Derivative receivables
Tagihan akseptasi 188.512 - - - 188.512 Acceptance receivables
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali - 3.072.222 - - 3.072.222 agreements to resell
Kredit yang diberikan 9.517.620 - - 144.630 9.662.250 Loans
Efek-efek - 390.013 124.169 - 514.182 Securities
Aset lain-lain*) 83.807 - 155.505 17.475 256.787 Other assets*)
Komitmen dan kontinjensi Commitments and contingencies
dengan risiko kedit 128.976 - - - 128.976 with credit risk
Total 9.918.915 5.414.930 428.162 162.105 15.924.112 Total
Persentase 62,29% 34,00% 2,69% 1,02% 100,00% Percentage
*) Aset lain-lain terdiri dari tagihan atas transaksi agunan *) Other assets consist of receivables from foreclosed
yang diambil alih, piutang bunga, setoran jaminan, dan assets transactions, interest receivables, security
piutang lain-lain deposits, and other receivable
53
Page 234
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
b. Risiko Kredit (lanjutan) b. Credit Risk (continued)
Mengalami penurunan nilai (lanjutan) Impaired (continued)
Analisa konsentrasi risiko kredit (lanjutan) Concentration of credit risk analysis (continued)
Konsentrasi risiko kredit dari kredit yang Concentration of credit risk of loans by type of
diberikan berdasarkan jenis kredit, valuta dan loans, currency and economic sector is
sektor ekonomi diungkapkan pada Catatan 12. disclosed in Note 12.
Stress Testing Stress Testing
Stress Testing adalah metode pengukuran Stress Testing is a method of risk measurement
risiko dengan memperkirakan potensi kerugian by estimating the potential economic loss to the
ekonomi Bank berdasarkan kondisi pasar Bank under abnormal market conditions in
abnormal untuk memastikan sensitivitas kinerja order to ascertain the sensitivity of the Bank’s
Bank terhadap perubahan faktor risiko dan performances to changes in risk factors and to
mengidentifikasi faktor yang mempengaruhi identify influencing factors that significantly
dan berdampak pada pendapatan dan modal impact the Bank’s revenue and capital.
Bank secara signifikan.
Dalam menghadapi kondisi fluktuasi nilai tukar In facing with the fluctuation of rupiah exchange
rupiah terhadap Dolar Amerika Serikat, Bank rate to United States Dollar, Bank has
telah melakukan stress test terhadap nasabah conducted stress test to wholesale customers
wholesale yang memiliki eksposur kredit valas who have foreign currency credit exposure by
dengan melakukan beberapa skenario kurs. conducting several exchange rate scenarios.
Pandemi Covid-19 Covid-19 Pandemic
Sejak awal tahun 2020, Badan Nasional Starting early 2020, National Agency for
Penanggulangan Bencana Republik Indonesia Disaster Management of the Republic of
mengumumkan berlakunya “Status Keadaan Indonesia announced the enactment of “Status
Tertentu Darurat Bencana Wabah Virus of the Certain Disaster Emergency Conditions
Corona.” Wabah virus corona menjadi pandemi Due to Corona Virus Pandemic”. The corona
global yang berdampak terhadap pandemic, that become global pandemic may
perekonomian Indonesia dan dunia, khususnya had impacted domestic economy, specifically to
portfolio kredit Bank. the credit portfolio of the Bank.
Dalam merespon peristiwa tersebut, Bank telah In responding to this incident, the Bank has
melakukan beberapa upaya diantaranya made several efforts including the following:
sebagai berikut:
1) Untuk mengurangi dampak portofolio 1) To reduce the impact of portfolio due to
terkait Covid-19 Bank telah Covid-19, Bank already identified the
mengidentifikasi industri terdampak yang impacted industry and then made
selanjutnya telah dilakukan penilaian assessment to the debtors included in the
terhadap nasabah yang termasuk dalam impacted industry and arranged for the
industri terdampak dan segera menyusun action plan and restructuring scheme to
rencana tindak, serta skema restrukturisasi reduce the impact for the Bank portfolio.
untuk mengurangi dampak terhadap
portofolio Bank.
2) Bank telah menyusun kebijakan seturut 2) Bank has already set the policy in line with
dengan program relaksasi yang OJK’s credit relaxation program which
dikeluarkan OJK yang berlaku hingga applied until March 31, 2024 according to
31 Maret 2024 berdasarkan Keputusan OJK Board of Commissioner
Dewan Komisioner OJK No. 34/KDK.03/2022 to anticipate
No. 34/KDK.03/2022 untuk mengantisipasi deterioration for debtors’ finance condition.
penurunan kondisi kesehatan keuangan
nasabah.
54
Page 235
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
b. Risiko Kredit (lanjutan) b. Credit Risk (continued)
Pandemi Covid-19 (lanjutan) Covid-19 Pandemic (continued)
Dalam merespon peristiwa tersebut, Bank telah In responding to this incident, the Bank has
melakukan beberapa upaya diantaranya made several efforts including the following:
sebagai berikut: (lanjutan) (continued)
3) Bank secara berkala mengkaji baik secara 3) Regularly Bank perform review both
individual maupun secara portofolio individual and portfolio wide to Covid-19
terhadap nasabah yang mengalami impacted debtors.
dampak Covid-19.
Informasi Forward Looking Forward Looking Information
Bank menggunakan model statistik untuk The Bank employs statistical models to
memasukkan variabel makro-ekonomi (MEV) incorporate macro-economic variable (MEV) on
pada tingkat default historis. Metodologi dan historical default rates. The methodologies and
asumsi yang terlibat, termasuk prakiraan assumptions involved, including any forecasts
kondisi ekonomi di masa depan, ditinjau secara of future economic conditions, are reviewed
berkala. periodically.
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Loss (ECL)
(KKE)
Input utama ke dalam pengukuran kerugian The key inputs into the measurement of
kredit ekspektasian (KKE) adalah variabel- Expected Credit Loss (ECL) are the term
variabel berikut: structure of the following variables:
1) probability of default (PD); 1) probability of default (PD);
2) loss given default (LGD); dan 2) loss given default (LGD); and
3) exposure at default (EAD). 3) exposure at default (EAD).
Parameter ini umumnya berasal dari model These parameters are generally derived from
statistik yang dikembangkan secara internal internally developed statistical models and
dan data historis lainnya. Parameter tersebut other historical data. They are adjusted to
disesuaikan untuk mencerminkan informasi reflect forward-looking information as described
forward-looking seperti yang dijelaskan di atas. above.
Perkiraan PD adalah perkiraan pada tanggal PD estimates are estimates at a certain date,
tertentu, yang dihitung berdasarkan model which are calculated based on statistical rating
peringkat statistik mengenai besarnya models regarding the probability/likelihood that
peluang/kemungkinan akan terjadi gagal bayar a default will occur within a certain time frame.
dalam rentang waktu tertentu. Model statistik ini These statistical models are primarily based on
utamanya didasarkan pada data yang internally compiled data comprising both
dikompilasi secara internal yang terdiri dari quantitative and qualitative factors and are
faktor kuantitatif dan kualitatif dan dilengkapi supplemented by external credit assessment
dengan data penilaian kredit eksternal jika data where available.
tersedia.
LGD adalah besarnya kemungkinan kerugian LGD is the magnitude of the likely loss if there
jika terjadi gagal bayar. Bank memperkirakan is a default. The Bank estimates LGD
parameter LGD berdasarkan LGD yang parameters based on the the internally
dilakukan benchmark secara internal. Model benchmark LGD. The LGD models consider the
LGD mempertimbangkan nilai jaminan yang forecasted collateral value and recovery costs
diperkirakan dan biaya pemulihan dari setiap of any collateral that is integral to the financial
jaminan yang merupakan bagian integral dari asset.
aset keuangan.
55
Page 236
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
b. Risiko Kredit (lanjutan) b. Credit Risk (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Loss (ECL)
(KKE) (lanjutan) (continued)
EAD mewakili eksposur ekpektasian jika terjadi EAD represents the expected exposure in the
gagal bayar. Bank memperoleh EAD dari event of a default. The Bank derives the EAD
eksposur saat ini terhadap pihak lawan dan from the current exposure to the counterparty
potensi perubahan pada nilai saat ini yang and potential changes to the current amount
diizinkan berdasarkan kontrak termasuk allowed under the contract including
amortisasi. EAD dari aset keuangan adalah nilai amortisation. The EAD of a financial asset is its
tercatat bruto. Untuk komitmen kredit dan gross carrying amount. For lending
financial guarantees, EAD mencakup jumlah commitments and financial guarantees, the
yang ditarik, serta jumlah potensial yang dapat EAD includes the amount drawn, as well as
ditarik di masa depan berdasarkan kontrak, potential future amounts that may be drawn
yang diperkirakan berdasarkan pengamatan under the contract, which are estimated based
historis dan perkiraan forward-looking. on historical observations and forward-looking
forecasts.
Perhitungan cadangan kerugian penurunan The expected credit loss (ECL) will be
nilai akan dihitung sesuai dengan tingkat risiko calculated according to the respective level of
(staging) masing-masing, yaitu dengan 12 risk (staging), 12 months ECL for stage 1
bulan kedepan untuk stage 1 (performing), (performing), and lifetime ECL for stage 2
serta selama umur tagihan (lifetime) untuk (under performing) and stage 3 (non-
stage 2 (under performing) dan stage 3 (non performing).
performing).
c. Risiko Pasar c. Market Risk
Risiko pasar adalah risiko yang timbul dari Market Risk is the risk arising from movement
pergerakan variabel pasar dalam portofolio in market variables in portfolios held by the
yang dimiliki oleh Bank yang dapat Bank that could incur losses for the Bank
menimbulkan kerugian bagi Bank (adverse (adverse movements). Market variables are
movement). Variabel pasar didefinisikan defined as interest rates and exchange rates
sebagai suku bunga dan nilai tukar termasuk including derivatives of these two type of risks.
derivatif dari kedua jenis risiko ini. Tujuan dari The objective of market risk management is to
manajemen risiko pasar adalah untuk manage and control market risk exposures
mengelola dan mengendalikan eksposur risiko within acceptable parameters, while optimizing
pasar dalam parameter yang dapat diterima, the return on risk.
dan secara bersamaan mengoptimalkan hasil
pengembalian atas risiko yang diterima.
ALCO Bank yang beranggotakan Direksi dan The Bank’s ALCO, which consists of the Board
beberapa anggota manajemen senior of Directors and selected members of senior
bertanggungjawab untuk menetapkan management, is responsible for determining
kebijakan dan strategi pengelolaan risiko interest rate risk management policies and
tingkat suku bunga di banking book, serta strategies in banking book and monitoring its
mengawasi penerapan dalam pelaksanaannya. implementation and execution. The main
Tujuan utama ALCO adalah untuk objective of ALCO is to optimize the Bank’s
mengoptimalkan hasil usaha Bank dengan return within predetermined risk limits.
tetap memperhatikan limit risiko yang telah
ditetapkan.
56
Page 237
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
c. Risiko Pasar (lanjutan) c. Market Risk (continued)
Secara keseluruhan, risiko pasar dibagi dalam In overall, market risk is divided into the
risiko-risiko berikut: following risks:
i. Risiko mata uang i. Currency risk
Bank memiliki eksposur risiko mata uang The Bank is exposed to currency risk
akibat adanya transaksi dalam valuta through transaction in foreign currencies.
asing. Bank memonitor risiko konsentrasi The Bank monitors any concentration risk
yang terjadi untuk setiap valuta in relation to any individual currency in
sehubungan dengan penjabaran transaksi regard to the translation of foreign currency
dan aset dan liabilitas moneter dalam transactions and monetary assets and
valuta asing ke dalam Rupiah. liabilities into Rupiah.
Sejalan dengan risk appetite yang telah In line with the risk appetite set by the
ditetapkan oleh Bank, dimana kegiatan Bank, whereby proprietary trading activity
proprietary trading tidak diperkenankan, is not allowed, hence the currency risk is
maka risiko mata uang relatif kecil dan minimal and manageable. The Bank’s
terkendali. Pengelolaan posisi valuta asing foreign currency position management is
Bank dilakukan dengan cara conducted by managing the Bank’s overall
mengendalikan Posisi Devisa Neto Net Open Position (“NOP”).
(“PDN”) Bank secara keseluruhan.
PDN pada tanggal 31 Desember 2023 dan NOP as of December 31, 2023 and 2022
2022 adalah sebagai berikut: are as follows:
2023
Posisi Devisa Neto
(nilai absolut)/
Aset/ Liabilitas/ Net Open Position
Valuta Assets Liabilities (absolute amount) Currencies
Keseluruhan (laporan posisi Aggregate (statement of
keuangan dan rekening financial position and
administratif) administrative accounts)
Euro Eropa 29.330 29.329 1 European Euro
Dolar Amerika Serikat 3.450.969 3.452.105 1.136 United States Dollar
Dolar Australia 10.169 10.010 159 Australian Dollar
Dolar Singapura 24.207 24.234 26 Singapore Dollar
Dolar Hong Kong 113 16 97 Hong Kong Dollar
Yen Jepang 62.348 62.350 2 Japanese Yen
Yen Cina 150 - 150 Chinese Yen
Poundsterling Inggris 5.744 5.741 2 Great Britain Poundsterling
Riyal Qatar 318 71 247 Qatari Riyal
Total 1,821 Total
Total modal 31 Desember Total capital December 31,
2023 (Catatan 3f) 4.250.397 2023 (Note 3f)
Rasio PDN 0,04% NOP ratio
57
Page 238
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
c. Risiko Pasar (lanjutan) c. Market Risk (continued)
Secara keseluruhan, risiko pasar dibagi dalam In overall, market risk is divided into the
risiko-risiko berikut: (lanjutan) following risks: (continue)
i. Risiko mata uang (continued) i. Currency risk (continued)
PDN pada tanggal 31 Desember 2023 dan NOP as of December 31, 2023 and 2022
2022 adalah sebagai berikut: (lanjutan) are as follows: (continued)
2022
Posisi Devisa Neto
(nilai absolut)/
Aset/ Liabilitas/ Net Open Position
Valuta Assets Liabilities (absolute amount) Currencies
Keseluruhan (laporan posisi Aggregate (statement of
keuangan dan rekening financial position and
administratif) administrative accounts)
Euro Eropa 24.226 23.985 241 European Euro
Dolar Amerika Serikat 3.577.802 3.574.455 3.347 United States Dollar
Dolar Australia 33.274 33.262 12 Australian Dollar
Dolar Singapura 27.892 28.652 760 Singapore Dollar
Dolar Hong Kong 179 19 160 Hong Kong Dollar
Yen Jepang 27.222 26.836 386 Japanese Yen
Poundsterling Inggris 32.397 33.401 1.004 Great Britain Poundsterling
Riyal Qatar 379 82 297 Qatari Riyal
Total 6.207 Total
Total modal 31 Desember Total capital December 31,
2022 (Catatan 3f) 4.152.742 2022 (Note 3f)
Rasio PDN 0,15% NOP ratio
58
Page 239
The original financial statements included herein are in the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan Manajemen Modal (lanjutan) 3. Financial Risk Management and Capital Management Policies (continued)
c. Risiko Pasar (lanjutan) c. Market Risk (continued)
ii. Risiko tingkat suku bunga ii. Interest rate risk
Kegiatan usaha Bank dipengaruhi oleh risiko fluktuasi suku bunga terhadap aset The Bank’s operations are subject to the risk of interest rate fluctuations
berbunga dan liabilitas berbunga (bukan untuk tujuan diperdagangkan) yang to the extent that interest-earning assets and interest-bearing liabilities
memiliki jatuh tempo pada saat yang berbeda-beda atau dalam jumlah yang (not for trading purpose) mature at different times or in different
beragam. amounts.
Tabel di bawah ini menyajikan aset berbunga dan liabilitas berbunga (bukan The table below summarizes the Bank’s interest-earning assets and
untuk tujuan diperdagangkan) Bank pada nilai tercatat, yang dikategorikan interest-bearing liabilities (not for trading purpose) at carrying amounts,
menurut sisa jangka waktu sampai dengan tanggal jatuh tempo kontraktual: categorized by remaining period to contractual maturity dates:
2023
Suku bunga mengambang/ Suku bunga tetap/
Floating interest rate Fixed interest rate
Nilai
tercatat/ >3-12 >1-2 >3-12 >1-2
Carrying < 3 bulan/ bulan/ tahun/ > 2 tahun/ < 3 bulan/ bulan/ tahun/ > 2 tahun/
amount months months years years months months years years
Penempatan pada Placements with
Bank Indonesia Bank Indonesia and
dan bank lain 1.092.008 - - - - 1.092.008 - - - other banks
Efek-efek yang dibeli
dengan janji dijual Securities purchased
kembali 2.977.202 - - - - 1.713.944 1.263.258 - - under agreements to resell
Kredit yang diberikan - neto 5.449.285 680.139 2.022.823 288.429 490.664 4.957 116.922 128.677 1.716.674 Loans - net
Efek-efek - neto 389.952 - - - - - 250.030 139.922 - Securities - net
9.908.447 680.139 2.022.823 288.429 490.664 2.810.909 1.630.210 268.599 1.716.674
Simpanan dari nasabah 6.339.203 1.210.798 - - - 4.591.440 536.965 - - Deposits from customers
Simpanan dari Deposits from other
bank lain 1.832 - - - - 1.832 - - -
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 385.051 - - - - 385.051 - - - repurchase agreements
6.726.086 1.210.798 - - - 4.978.323 536.965 - -
Neto 3.182.361 (530.659) 2.022.823 288.429 490.664 (2.167.414) 1.093.245 268.599 1.716.674 Net
59
Page 240
The original financial statements included herein are in the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan Manajemen Modal (lanjutan) 3. Financial Risk Management and Capital Management Policies (continued)
c. Risiko Pasar (lanjutan) c. Market Risk (continued)
ii. Risiko tingkat suku bunga (lanjutan) ii. Interest rate risk (continued)
2022
Suku bunga mengambang/ Suku bunga tetap/
Floating interest rate Fixed interest rate
Nilai
tercatat/ >3-12 >1-2 >3-12 >1-2
Carrying < 3 bulan/ bulan/ tahun/ > 2 tahun/ < 3 bulan/ bulan/ tahun/ > 2 tahun/
amount months months years years months months years years
Penempatan pada Placements with
Bank Indonesia Bank Indonesia and
dan bank lain 1.032.898 - - - - 1.032.898 - - - other banks
Efek-efek yang dibeli
dengan janji dijual Securities purchased
kembali 3.072.222 - - - - 1.420.737 1.651.485 - - under agreements to resell
Kredit yang diberikan. neto 9.256.123 759.804 2.827.652 686.330 2.147.462 149.884 310.551 202.104 2.172.336 Loans - net
Efek-efek - neto 513.987 - - - - 123.974 - 250.174 139.839 Securities - net
13.875.230 759.804 2.827.652 686.330 2.147.462 2.727.493 1.962.036 452.278 2.312.175
Simpanan dari nasabah 10.604.624 2.034.996 - - - 6.104.802 2.464.826 - - Deposits from customers
Simpanan dari Deposits from other
bank lain 7.302 - - - - 7.302 - - - banks
Pinjaman yang diterima 1.000.000 340.000 660.000 - - - - - - Borrowings
11.611.926 2.374.996 660.000 - - 6.112.104 2.464.826 - -
Neto 2.263.304 (1.615.192) 2.167.652 686.330 2.147.462 (3.384.611) (502.790) 452.278 2.312.175 Net
60
Page 241
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
c. Risiko Pasar (lanjutan) c. Market Risk (continued)
ii. Risiko tingkat suku bunga (lanjutan) ii. Interest rate risk (continued)
Secara keseluruhan, Bank memiliki aset In general, the Bank have interest-earning
yang sebagian besar suku bunganya dapat assets that mostly can be adjusted
disesuaikan sewaktu-waktu. Kondisi ini anytime. Therefore, interest rate risk in the
menyebabkan risiko suku bunga dalam banking book is relatively low as the asset
banking book relatif rendah karena aset can be repriced a head from liabilities.
dapat dilakukan repricing lebih dulu
dibandingkan kewajiban.
Tabel di bawah ini mengikhtisarkan kisaran The tables below summarize the range of
suku bunga kontraktual dan suku bunga contractual interest rates and weighted
efektif rata-rata tertimbang setahun pada average effective interest rates per annum
tanggal 31 Desember 2023 dan 2022 untuk as of December 31, 2023 and 2022 for
masing-masing instrumen keuangan: each financial instrument:
2023 2022
Suku bunga Rata-rata suku Suku bunga Rata-rata suku
kontraktual/ bunga efektif/ kontraktual/ bunga efektif/
Contractual Average effective Contractual Average effective
interest rates interest rates interest rates interest rates
Aset Assets
Rupiah: Rupiah:
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 5,25% 1,48% 4,75% 1,95% and other banks
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali 6,30% - 6,70% 6,16% 3,20% - 6,62% 3,77% agreements to resell
Kredit yang diberikan 2,00% - 35,40% 9,13% 2,00% - 32,00% 7,49% Loans
Efek-efek Securities
Obligasi pemerintah 6,04%-8,38% 7,40% 4,79% - 8,38% 7,40% Government bonds
Valuta asing: Foreign currencies:
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 5,34% 4,97% 4,32% 1,65% and other banks
Kredit yang diberikan 2,54% - 8,02% 7,19% 0,00% - 8,73% 5,34% Loans
Efek-efek Securities
Wesel SKBDN - 7,82% 4,95% - 5,25% 4,79% SKBDN bills
Liabilitas Liabilities
Rupiah: Rupiah:
Simpanan dari nasabah Deposits from customers
Giro 0,00% - 3,75% 1,35% 0,00% - 3,75% 2,32% Demand deposits
Tabungan 0,00% - 5,00% 1,77% 0,00% - 5,00% 0,44% Saving deposits
Deposito berjangka dan Time deposits and
deposito on call 2,00% - 6,50% 5,27% 1,50% - 6,50% 4,29% on all deposits
Simpanan dari bank lain Deposits from other banks
Giro - 0,36% 0,00% - 3,25% 1,15% Demand deposits
Deposito berjangka dan Time deposits and
deposito on call - - 3,25% 3,37% on call deposits
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 6,70% 3,92% - - repurchase agreements
Pinjaman yang diterima - 8,72% 7,32% - 7,52% 5,23% Borrowings
Valuta asing: Foreign currencies:
Simpanan dari nasabah Deposits from customers
Giro 0,00% - 1,25% 0,15% 0,00% - 1,00% 0,14% Demand deposits
Deposito berjangka dan Time deposits and
deposito on call 0,00% - 6,05% 4,09% 0,00% 4,35% 0.96% on call deposits
Simpanan dari bank lain Deposits from othert banks
Giro 0,10% 0,13% 0,10% 0,10% Demand deposits
Interbank call money - 2,59% - - Interbank call money
61
Page 242
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
c. Risiko Pasar (lanjutan) c. Market Risk (continued)
ii. Risiko tingkat suku bunga (lanjutan) ii. Interest rate risk (continued)
Analisa sensitivitas atas risiko tingkat suku Sensitivity analysis on interest rate
bunga
Pengelolaan risiko tingkat suku bunga The management of interest rate risk is
dilengkapi dengan pemantauan atas supplemented by monitoring the sensitivity
sensitivitas terhadap aset dan liabilitas of the Bank’s financial assets and liabilities
keuangan Bank yang memiliki tingkat suku which have floating and fixed interest rate
bunga mengambang dan tetap terhadap to various interest rate scenarios. Standard
berbagai skenario suku bunga. Skenario scenarios that are considered on a
standar yang dipertimbangkan secara quarterly basis include a 100 basis point
triwulanan meliputi penurunan atau (bp) parallel fall or rise in all yield curves.
kenaikan yield curve secara paralel An analysis of the Bank’s sensitivity to
sebesar 100 basis point (bp). Analisa increase or decrease in market interest
sensitivitas Bank atas kenaikan atau rates, assuming no asymmetrical
penurunan tingkat suku bunga pasar, movement in yield curves and a constant
dengan asumsi tidak terdapat perubahan financial position, is as follows: (unaudited)
asimetris pada yield curve dan posisi
keuangan yang konstan, adalah sebagai
berikut: (tidak diaudit)
100 bp 100 bp
kenaikan/increase penurunan/decrease
Kenaikan (penurunan)
pada bunga - neto Increase (decrease) in net interest
Tahun yang berakhir pada For the year ended
tanggal 31 Desember 2023 41.721 (41.721) December 31, 2023
Tahun yang berakhir pada For the year ended
tanggal 31 Desember 2022 32.254 (32.254) December 31, 2022
d. Risiko Likuiditas d. Liquidity Risk
Pengelolaan likuiditas Bank ditekankan pada The focus of the Bank’s liquidity management
penyesuaian arus kas masuk dan keluar. is to match the cash inflows and cash outflows.
Kesenjangan arus kas diantisipasi melalui The gap between cash flows will be anticipated
pemeliharaan cadangan likuiditas primer yang with the proper maintenance of primary liquidity
memadai sesuai dengan perkiraan arus kas reserve in accordance with proforma cash flows
dan struktur liabilitas yang ada. Pemeliharaan and existing liabilities structure. Maintenance of
cadangan likuiditas primer meliputi primary liquidity reserve consists of
pemeliharaan cadangan wajib pada tingkat maintenance of reserve requirement that
yang optimal yang ditetapkan OJK serta should be in optimal level based on OJK
pemeliharaan efek-efek berjangka pendek yang regulation and short-term highly liquid
sangat likuid seperti Sertifikat Bank Indonesia securities, such as Certificates of Bank
dan instrumen operasi moneter Bank Indonesia Indonesia and other Bank Indonesia monetary
lainnya. Bank juga memelihara cadangan operation instruments. The Bank also maintains
likuiditas sekunder yang terdiri dari penempatan secondary liquidity reserve, which consists of
dana jangka pendek di Bank Indonesia serta short-term placements with Bank Indonesia and
efek-efek berjangka panjang yang likuid seperti liquid long-term securities such as government
obligasi pemerintah. Pengelolaan likuiditas juga bonds. Liquidity management is also conducted
dilakukan melalui pengelolaan struktur sumber through financial resources structure, such as
dana dengan menerapkan limit konsentrasi by applying the depositor concentration limit
deposan dan berusaha mengurangi and trying to reduce the dependence on high
ketergantungannya pada dana mahal seperti cost fund such as time deposits and replace it
deposito berjangka dan menggantinya dengan with lower cost fund such as demand deposits
sumber dana murah seperti giro dan tabungan. and saving deposits.
62
Page 243
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
d. Risiko Likuiditas (lanjutan) d. Liquidity Risk (continued)
Bank juga senantiasa memelihara The Bank also maintains its ability to access
kemampuannya untuk memiliki akses ke pasar money market by maintaining relationship with
uang dengan selalu memelihara hubungan correspondent banks. The Bank also regularly
dengan bank-bank koresponden. Bank juga monitors all situations above and takes some
secara berkala memonitor seluruh keadaan di actions to achieve funding diversifications.
atas dan mengambil tindakan agar terdapat
diversifikasi pendanaan.
Eksposur terhadap Risiko Likuiditas Exposure to Liquidity Risk
Ukuran utama yang digunakan oleh Bank untuk The key measure used by the Bank for
mengelola risiko likuiditas adalah rasio LCR managing liquidity risk is LCR (Liquidity
(Liquidity Coverage Ratio) dan rasio NSFR (Net Coverage Ratio) and NSFR (Net Stable
Stable Funding Ratio). Rasio yang pertama Funding Ratio). The first ratio is used to see
digunakan untuk mengukur kemampuan jangka short-term resilience of a bank’s liquidity risk
pendek bank dengan memastikan bahwa bank profile by ensuring that it has sufficient High
memiliki cukup aset-aset berkualitas tinggi yang Quality Liquid Asset (HQLA) to survive a
dapat dilikuidasi sewaktu-waktu untuk dapat significant stress scenario lasting for 30 days.
bertahan dalam scenario stress selama 30 hari. Meanwhile the second ratio objective is to
Sementara rasio kedua digunakan untuk reduce funding risk over a longer time horizon
mengurangi risiko pendanaan dalam jangka by requiring banks to fund their activities with
panjang dimana bank diharapkan mampu sufficiently stable sources of funding in order to
membiayai kegiatannya dengan memiliki cukup mitigate the risk of future funding stress. As of
sumber-sumber dana yang stabil. Posisi NSFR December 31, 2023 and 2022, the reported
per 31 Desember 2023 dan 2022 adalah ratios of NSFR customers were 190.59% and
190,59% dan 146,25%. 146.25%, respectively.
Liquidity Coverage Ratio (“LCR”) Bank pada The Bank’s Liquidity Coverage Ratio (“LCR”) as
tanggal 31 Desember 2023 dan 2022 adalah of December 31, 2023 and 2022 was as follows:
sebagai berikut:
2023 2022
LCR Bank 465,30% 400,00% Bank's LCR
LCR yang diwajibkan oleh regulator 100,00% 100,00% Regulatory required LCR
Tabel di bawah ini menunjukkan sisa jatuh The table below shows the remaining
tempo kontraktual dari liabilitas keuangan contractual maturities of financial liabilities
berdasarkan pada arus kas yang tidak based on undiscounted cash flow as of
didiskontokan pada tanggal 31 Desember 2023 December 31, 2023 and 2022:
dan 2022
2023
Nilai nominal
bruto arus kas
masuk
Nilai tercatat/ (keluar)/Gross Kurang dari 1
Carrying nominal inflow bulan/Less than 1 - 3 bulan/ > 3 -12 bulan/
amount (outflow) 1 month months months
Liabilitas non-derivatif Non-derivative liabilities
Liabilitas segera (12.555) (12.555) (12.555) - - Liabilities payable on demand
Beban masih harus dibayar
dan liabilitas lain-lain (232.552) (232.552) (232.552) - - Accruals and other liabilities
Simpanan dari nasabah (6.339.203) (6.415.294) (4.234.466) (1.623.974) (556.854) Deposits from customers
Simpanan dari bank lain (1.832) (1.832) (1.832) - - Deposits from other banks
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali (385.051) (386.565) (386.565) - - repurchase agreements
(6.971.193) (7.048.798) (4.867.970) (1.623.974) (556.854) Deposits from customers
63
Page 244
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
d. Risiko Likuiditas (lanjutan) d. Liquidity Risk (continued)
Tabel di bawah ini menunjukkan sisa jatuh The table below shows the remaining
tempo kontraktual dari liabilitas keuangan contractual maturities of financial liabilities
berdasarkan pada arus kas yang tidak based on undiscounted cash flow as of
didiskontokan pada tanggal 31 Desember 2023 December 31, 2023 and 2022: (continued)
dan 2022: (lanjutan)
2023
Nilai nominal
bruto arus kas
masuk
Nilai tercatat/ (keluar)/Gross Kurang dari 1
Carrying nominal inflow bulan/Less than 1 - 3 bulan/ > 3 -12 bulan/
amount (outflow) 1 month months months
Liabilitas derivatif Derivative liabilities
Diperdagangkan: (1.838) - - - - Trading:
Arus kas masuk - 233.598 233.598 - - Cash inflows
Arus kas keluar - (235.436) (235.436) - - Cash outflows
(1.838) (1.838) (1.838) - -
Total (6.973.031) (7.050.636) (4.869.808) (1.623.974) (556.854) Total
2022
Nilai nominal
bruto arus kas
masuk
Nilai tercatat/ (keluar)/Gross Kurang dari 1
Carrying nominal inflow bulan/Less than 1 - 3 bulan/ > 3 -12 bulan/
amount (outflow) 1 month months months
Liabilitas non-derivatif Non-derivative liabilities
Liabilitas segera (24.028) (24.028) (24.028) - - Liabilities payable on demand
Liabilitas akseptasi (26.336) (26.336) (17.639) (7.205) (1.492) Acceptance payables
Beban masih harus dibayar
dan liabilitas lain-lain (307.767) (307.767) (307.767) - - Accruals and other liabilities
Simpanan dari nasabah (10.604.624) (11.177.528) (6.095.002) (2.432.840) (2.649.686) Deposits from customers
Simpanan dari bank lain (7.302) (7.610) (7.610) - - Deposits from other banks
Pinjaman yang diterima (1.000.000) (1.000.000) - (340.000) (660.000) Borrowing
(11.970.057) (12.543.269) (6.452.046) (2.780.045) (3.311.178)
Liabilitas derivatif Derivative liabilities
Diperdagangkan: (90) - - - - Trading:
Arus kas masuk - 26.355 26.355 - - Cash inflows
Arus kas keluar - (26.445) (26.445) - - Cash outflows
(90) (90) (90) - -
Total (11.970.147) (12.543.359) (6.452.136) (2.780.045) (3.311.178) Total
Tabel di atas menyajikan arus kas yang tidak The above table shows the undiscounted cash
didiskontokan dari liabilitas keuangan Bank flows on the Bank’s financial liabilities on the
berdasarkan periode jatuh tempo kontraktual basis of their earliest possible contractual
yang paling dekat. Arus kas atas instrumen maturity. The Bank’s expected cash flows on
keuangan yang diharapkan Bank bervariasi these instruments vary significantly from this
secara signifikan dari analisa ini. Sebagai analysis. For example, deposits from
contoh, simpanan dari nasabah diharapkan customers are expected to maintain a stable or
memiliki saldo yang stabil atau meningkat. increasing balance.
Nilai nominal arus kas masuk (keluar) yang The nominal inflow (outflow) disclosed in the
diungkapkan pada tabel di atas menyajikan above table represents the contractual
arus kas kontraktual yang tidak didiskontokan undiscounted cash flows relating to the
terkait dengan nilai pokok dan bunga dari principal and interest on the financial liability.
liabilitas keuangan.
64
Page 245
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
d. Risiko Likuiditas (lanjutan) d. Liquidity Risk (continued)
Analisa jatuh tempo aset dan liabilitas Maturity gap analysis of financial assets and
keuangan liabilities
Tabel di bawah menganalisa nilai tercatat aset The table below analysis the carrying amount of
dan liabilitas keuangan Bank ke dalam financial assets and liabilities of the Bank into
kelompok jatuh tempo berdasarkan sisa jangka maturity time bands based on remaining period
waktu sampai dengan tanggal jatuh tempo to contractual maturity dates as of
kontraktual pada tanggal 31 Desember 2023 December 31, 2023 and 2022:
dan 2022:
2023
Tanpa
tanggal
jatuh tempo
kontraktual/
Without a
Nilai tercatat/ contractual > 3 – 12 >1-2
Carrying maturity < 1 bulan/ 1 -3 bulan/ bulan/ tahun/ > 2 tahun/
amount date month months months years years
Kas 24.445 24.445 - - - - - Cash
Giro pada Bank Current accounts with
Indonesia 543.920 543.920 - - - - - Bank Indonesia
Current accounts with
Giro pada bank lain 184.089 184.089 - - - - - other banks
Penempatan pada Placements with
Indonesia dan Bank Indonesia and
bank lain 1.092.008 - 1.092.008 - - - - other banks
Efek-efek yang dibeli
dengan janji dijual Securities purchased
kembali 2.977.202 - 695.797 1.018.147 1.263.258 - - agreements to resell
Tagihan derivatif 11 - 11 - - - - Derivative receivables
Kredit yang diberikan 5.449.285 - 296.254 388.842 2.139.745 417.106 2.207.338 Loans
Efek-efek 389.952 - - - 250.030 139.922 - Securities
Aset lain-lain*) 247.977 - 185.215 - 55.944 - 6.818 Other assets*)
Total asel keuangan 10.908.889 752.454 2.269.285 1.406.989 3.708.977 557.028 2.214.156 Total financial assets
Liabilities payable
Liabilitas segera 12.555 12.555 - - - - - on demand
Simpanan dari nasabah 6.339.203 1.210.798 2.996.450 1.594.990 536.965 Deposits from customers
Simpanan dari bank lain 1.832 1.832 - - - - - Deposits from other banks
Liabilitas derivatif 1.838 - 1.838 - - - - Derivative payables
Efek-efek yang dijual
dengan janji dibeli Securities sold under
kembali 385.051 - 385.051 - - - - repurchase agreements
Beban masih harus dibayar
dan liabilitas lain-lain 232.552 - 232.552 - - - - Accruals and other liabilities
Total liabilitas keuangan 6.973.031 1.225.185 3.615.891 1.594.990 536.965 - - Total financial liabilities
Selisih 3.935.858 (472.731) (1.346.606) (188.001) 3.172.012 557.028 2.214.156 Difference
*) Aset lain-lain terdiri dari tagihan atas transaksi agunan yang *) Other assets consist of receivables from foreclosed
diambil alih, piutang bunga, setoran jaminan, dan piutang assets transactions, interest receivables, security
lain-lain. deposits, and other receivables
65
Page 246
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
d. Risiko Likuiditas (lanjutan) d. Liquidity Risk (continued)
Analisa jatuh tempo aset dan liabilitas Maturity gap analysis of financial assets and
keuangan (lanjutan) liabilities (continued)
Tabel di bawah menganalisa nilai tercatat aset The table below analysis the carrying amount of
dan liabilitas keuangan Bank ke dalam financial assets and liabilities of the Bank into
kelompok jatuh tempo berdasarkan sisa jangka maturity time bands based on remaining period
waktu sampai dengan tanggal jatuh tempo to contractual maturity dates as of
kontraktual pada tanggal 31 Desember 2023 December 31, 2023 and 2022: (continued)
dan 2022: (lanjutan)
2022
Tanpa
tanggal
jatuh tempo
kontraktual/
Without a
Nilai tercatat/ contractual > 3 – 12 >1-2
Carrying maturity < 1 bulan/ 1 -3 bulan/ bulan/ tahun/ > 2 tahun/
amount date month months months years years
Kas 33.354 33.354 - - - - - Cash
Giro pada Bank Current accounts with
Indonesia 919.797 919.797 - - - - - Bank Indonesia
Current accounts with
Giro pada bank lain 148.347 148.347 - - - - - other banks
Penempatan pada Placements with
Indonesia dan Bank Indonesia and
bank lain 1.032.898 - 1.032.898 - - - - other banks
Efek-efek yang dibeli
dengan janji dijual Securities purchased
kembali 3.072.222 - 512.242 908.495 1.651.485 - - agreements to resell
Tagihan derivatif 108 - 108 - - - - Derivative receivables
Tagihan akseptasi 188.295 - 131.398 7.790 49.107 - - Acceptance receivables
Kredit yang diberikan 9.256.123 - 170.246 739.443 3.138.202 888.434 4.319.798 Loans
Efek-efek 513.987 - 123.974 - 390.013 - Securities
Aset lain-lain*) 256.787 - 94.468 - 155.505 - 6.814 Other assets*)
Total asel keuangan 15.421.918 1.101.498 1.941.360 1.779.702 4.994.299 1.278.447 4.326.612 Total financial assets
Liabilities payable
Liabilitas segera 24.028 24.028 - - - - - on demand
Simpanan dari nasabah 10.604.624 2.034.996 3.841.277 2.263.525 2.464.826 - - Deposits from customers
Simpanan dari bank lain 7.302 4.805 2.497 - - - - Deposits from other banks
Liabilitas derivatif 90 - 90 - - - - Derivative payables
Liabilitas akseptasi 26.336 - 17.639 7.205 1.492 - - Acceptance payables
Pinjaman yang diterima 1.000.000 - - 340.000 660.000 - - Borrowings
Beban masih harus dibayar
dan liabilitas lain-lain 307.767 - 307.767 - - - - Accruals and other liabilities
Total liabilitas keuangan 11.970.147 2.063.829 4.169.270 2.610.730 3.126.318 - - Total financial liabilities
Selisih 3.451.771 (962.331) (2.227.910) (831.028) 1.867.981 1.278.447 4.326.612 Difference
*) Aset lain-lain terdiri dari tagihan atas transaksi agunan yang *) Other assets consist of receivables from foreclosed
diambil alih, piutang bunga, setoran jaminan, dan piutang assets transactions, interest receivables, security
lain-lain. deposits, and other receivables
e. Risiko Operasional e. Operational Risk
Risiko operasional adalah risiko yang Operational Risk is the risk caused by by
disebabkan oleh ketidakcukupan dan/atau tidak inadequacy and/or failed of internal processes,
berfungsinya proses internal, kesalahan human error, system failure or external factors
manusia, kegagalan sistem atau adanya faktor affecting the operations of the Bank.
eksternal yang mempengaruhi operasional
Bank.
66
Page 247
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
e. Risiko Operasional (lanjutan) e. Operational Risk (continued)
Bank telah memiliki Kerangka Kerja Bank already has Operational Risk Mangement
Manajemen Risiko Operasional yang menjadi Framework that will become standard for
standar dalam mengelola risiko operasional. managing operational risk. Operational Risk
Kerangka Kerja Manajemen Risiko Operasional Framework consists of several components
ini terdiri dari berbagai komponen seperti such as operational risk appetite, structure,
appetite risiko operasional, struktur, governance, policies and procedures. Policies
governance, kebijakan dan prosedur. Kebijakan and procedures related to operational risk are
dan prosedur yang terkait dengan pengelolaan published and reviewed continuously to ensure
risiko operasional telah diterbitkan dan the adequacy of the management of
diperbaharui secara berkesinambungan untuk operational risk. Such policies and procedures
memastikan kecukupan pengelolaan risiko are Operational Risk Management Policy,
operasional. Diantara kebijakan dan prosedur Operational Risk Event Loss Data Management
tersebut misalnya Kebijakan Manajemen Risiko Guidance, Risk and Control Self Assessment
Operasional, Pedoman Petunjuk Operational (RCSA) Procedure, Operational Risk Mitigating
Risk Event Loss Data Management, Prosedur Action Guidance, and Third Party Risk
Risk and Control Self Assessment (RCSA), Management Policy. Three Lines of Defense
Pedoman Operational Risk Mitigating Action Concept is already implemented by the Bank.
dan Kebijakan Third Party Risk Management. This concept explain that there are three lines
Konsep Pertahanan Tiga Lini juga telah of defense in managing risk in which each lines
diimplementasikan oleh Bank. Konsep ini have their own role and responsibilities in
menjelaskan bahwa terdapat tiga lini managing risk.
pertahanan dalam mengelola risiko dimana
masing-masing lini memiliki peran dan
tanggung jawabnya dalam mengelola risiko.
Bank secara aktif melakukan program Bank actively conducts the socialization
sosialisasi untuk meningkatkan risk awareness program to improve risk awareness in order to
dalam rangka meminimalisir risiko operasional. minimize the operational risk. Socialization are
Sosialisasi dilakukan dalam bentuk e-learning, performed in form of e-learning, e-mail blast
e-mail blast dan tatap muka. and face to face.
Dalam rangka memitigasi risiko operasional, In order to mitigate operational risks, the Bank
Bank telah menyusun kebijakan anti-fraud has developed anti-fraud policy to minimize
untuk meminimalisir potensi kecurangan potential of fraud, which led to the Bank’s
(fraud), yang akan menyebabkan kerugian losses, either caused by external or internal
Bank, baik dikarenakan kecurangan eksternal fraud. Beside, Bank already has whistleblowing
maupun internal. Selain itu Bank juga telah mechanism as a tool to report and escalate
memiliki mekanisme whistleblowing sebagai indication of fraud incident.
salah satu sarana untuk melaporkan dan
mengeskalasikan indikasi kejadian
kecurangan.
Selain itu, Bank telah mengembangkan Risk & Beside that, the Bank has developed Risk &
Control Self Assessment (RCSA) sebagai salah Control Self Assessment (RCSA) as tools to
satu tools untuk mengidentifikasi risiko identify operational risk. RCSA and KRI will be
operasional. Selanjutnya RCSA dan KRI akan implemented to all work units gradually. The
diterapkan ke seluruh unit kerja secara Bank also has Incident reporting process which
bertahap. Bank juga telah memiliki proses governs reporting process, monitoring and
pelaporan Kejadian Risiko Operasional yang escalation of operational risk incident.
mengatur proses pelaporan, monitoring dan
eskalasi kejadian risiko operasional.
67
Page 248
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
e. Risiko Operasional (lanjutan) e. Operational Risk (continued)
Business Continuity Management (BCM) Business Continuity Management (BCM)
BCM adalah proses manajemen secara holistik BCM is a holistic management process that
untuk mengidentifikasi potensi ancaman identifies potential impacts that threaten an
terhadap suatu organisasi dan menimbulkan organization and provides a framework for
dampak terhadap operasional bisnis jika building resilience and the capability to respond
ancaman tersebut terjadi, dan menyediakan effectively safeguard the interests of the
kerangka kerja untuk membangun ketahanan stakeholders, reputation, brand and value
organisasi melalui kemampuan respon yang creating activities. The Bank already has BCM
efektif untuk melindungi kepentingan para policy which governs end to end process
stakeholder, reputasi, brand, dan kegiatan- regarding BCM.
kegiatan penciptaan nilai. Bank telah memiliki
Kebijakan BCM yang mengatur proses end to
end terkait dengan BCM.
Sasaran dari penerapan BCM adalah untuk: The goal of the application of BCM is to:
1. Memastikan kelanjutan proses dari 1. Ensure the continuing process of critical
fungsi/unit yang kritikal sesuai dengan function/unit in accordance with a
toleransi waktu yang telah ditetapkan saat predetermined tolerance time during a
terjadi krisis atau bencana; crisis or disaster;
2. Memastikan setiap fungsi/unit yang kritikal 2. Ensure each critical function/unit has the
memiliki strategi pemulihan yang sesuai appropriate recovery strategies and can be
dan dapat diimplementasikan saat terjadi implemented during a crisis or disaster;
krisis atau bencana;
3. Memastikan ketersediaan sumber daya 3. Ensure the availability of human and
manusia dan material yang dibutuhkan material resources required by the bank to
oleh bank dalam menjalankan bisnis saat continue run the business in the event of a
terjadi krisis atau bencana; crisis or disaster;
4. Meningkatkan kesadaran de untuk selalu 4. Increase awareness of employees to
siap dalam menghadapi kondisi krisis atau always be prepared to deal with a crisis
bencana; situation or disaster;
5. Menjaga sumber daya utama yang 5. Keeping the main resources required to
dibutuhkan dalam mendukung pemulihan support the recovery of the Bank’s
aktivitas Bank; activities;
6. Mengurangi dampak terhadap layanan 6. Reduce the impact on the Bank’s services;
Bank;
7. Mengurangi risiko reputasi; 7. Reducing the risk of reputation;
8. Meningkatkan kepercayaan publik dan 8. Improve public confidence and macro
sistem keuangan makro; financial system;
9. Meningkatkan ketahanan atau 9. Increasing the resilience or recovery
kemampuan pemulihannya; dan capability; and
10. Menjaga eksistensi Bank. 10. Maintain the existence of the Bank.
Penerapan program-program terkait BCM di The implementation of programs related to
Bank melibatkan seluruh komponen dan BCM at Bank involve all components and have
mendapat dukungan penuh dari manajemen the full support of management since the
sejak dari tahap perencanaan, penyusunan, planning stage, the preparation, maintenance,
pemeliharaan, pengawasan sampai supervision until perfected.
penyempurnaannya.
68
Page 249
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
e. Risiko Operasional (lanjutan) e. Operational Risk (continued)
Komite Manajemen Risiko Operasional Operational Risk Management Committee
Untuk meningkatkan kualitas monitoring dan To improve the quality of monitoring and
pengawasan terhadap implementasi oversight of operational risk management
manajemen risiko operasional telah dibentuk implementation, Operational Risk Committee
Komite Manajemen Risiko Operasional sejak has been established in February 2018.
Februari 2018. Secara berkala dilakukan rapat Meeting of Operational Risk Committee to
Komite Manajemen Risiko Operasional untuk discuss and make decision on operational risk
membahas dan mengambil keputusan terkait related issues has been conducted on a
dengan isu-isu risiko operasional. periodic basis.
f. Manajemen Modal f. Capital Management
Bank diwajibkan untuk mentaati Peraturan The Bank is required to comply with prevailing
Otoritas Jasa Keuangan (“POJK”) yang berlaku Financial Service Authority Regulation
dalam hal modal yang diwajibkan regulator. (“POJK”) regulation in respect of regulatory
Pendekatan Bank terhadap pengelolaan modal capital. The Bank’s approach to capital
ditentukan oleh strategi dan persyaratan management is driven by the Bank’s strategic
organisasi Bank, dengan mempertimbangkan and organizational requirements, taking into
peraturan, serta keadaan ekonomi dan account the regulatory, economic and
komersial. commercial environment.
Bank menghitung kebutuhan modal The Bank calculates its capital requirements
berdasarkan POJK yang berlaku dimana modal using the prevailing POJK where the Bank’s
yang diwajibkan regulator Bank dianalisa dalam regulatory capital is analyzed into two tiers:
dua tier:
• Modal tier 1, meliputi modal ditempatkan • Tier 1 capital, which includes issued and
dan disetor penuh, dana setoran modal, fully paid share capital, advanced capital,
cadangan umum dan wajib, saldo laba general and legal reserve, retained
(rugi) dan laba tahun berjalan, laba (rugi) earnings and profit (loss) for the year, profit
tahun lalu, aset tak berwujud dan selisih (loss) from prior year, intangible assets,
kurang antara penyisihan kerugian kredit and difference between provision for loan
dan cadangan kerugian penurunan nilai losses and allowance for impairment
atas aset produktif dan non produktif, aset losses for productive asset and non
pajak tangguhan serta instrumen yang productive asset, deffered tax asset and
memenuhi persyaratan; instruments that fulfills terms;
• Modal tier 2, meliputi instrumen modal • Tier 2 capital, which includes capital
dalam bentuk saham atau lainnya yang instruments in the form of shares or others
memenuhi persyaratan, cadangan umum that fulfills terms, required general
aset produktif yang wajib dibentuk. provision for productive assets.
Bank tidak mempunyai modal tambahan lain The Bank does not have any other
yang memenuhi kriteria modal tier 3 sesuai supplementary capital which meets the criteria
dengan POJK yang berlaku. of tier 3 capital under prevailing POJK.
69
Page 250
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
f. Manajemen Modal (lanjutan) f. Capital Management (continued)
Berbagai batasan telah diterapkan untuk Various limits are applied to elements of the
menentukan komponen modal yang diwajibkan regulatory capital. The effect of deferred
oleh regulator. Pengaruh dari pajak tangguhan taxation has been excluded in determining the
telah dikeluarkan dalam menentukan jumlah amount of retained earnings for tier 1 capital;
saldo laba untuk menghitung modal tier 1; 100 100 percent of the profit for the year before
persen laba tahun berjalan sebelum aset pajak deferred tax asset being included in tier 1
tangguhan yang dapat diperhitungkan dalam capital; and qualifying tier 2 capital cannot
modal tier 1; dan modal tier 2 tidak boleh exceed tier 1 capital. There is also a restriction
melebihi modal tier 1. Juga terdapat batasan on the amount of general allowance for
jumlah cadangan umum aset produktif yang productive assets that may be included as part
boleh dimasukkan sebagai bagian dari modal of tier 2 capital.
tier 2.
Aset Tertimbang Menurut Risiko (“ATMR”) The Bank’s risk weighted assets (“RWA”) are
Bank ditentukan berdasarkan persyaratan yang determined according to specified requirements
telah ditentukan yang mencerminkan berbagai that seek to reflect the varying levels of risk
tingkatan risiko yang terkait dengan aset dan attached to assets and exposures not
eksposur yang tidak tercermin dalam laporan recognized in the statement of financial
posisi keuangan. Berdasarkan POJK, Bank position. Based on POJK, the Bank needs to
diharuskan untuk mempertimbangkan risiko take into consideration its credit risk, market
kredit, risiko pasar dan risiko operasional dalam risk and operational risk in measuring the RWA.
mengukur ATMR Bank.
Kebijakan bank adalah menjaga modal yang The Bank’s policy is to maintain a strong capital
kuat untuk menjaga kepercayaan pemodal, base so as to maintain investor, creditor and
kreditur dan pasar dan untuk mempertahankan market confidence and to sustain future
perkembangan bisnis di masa depan. development of the business. The impact of the
Pengaruh tingkat modal terhadap tingkat level of capital on shareholders’ return is also
pengembalian ke pemegang saham juga recognized and the Bank also recognizes the
diperhitungkan dan Bank juga memahami need to maintain a balance between the higher
perlunya menjaga keseimbangan antara tingkat returns that might be possible with greater
pengembalian yang tinggi, yang dimungkinkan gearing and the advantages and security level
dengan gearing yang lebih besar serta afforded by a strong capital position.
keuntungan-keuntungan dan tingkat keamanan
yang didapat dari posisi modal yang kuat.
Bank telah mematuhi semua persyaratan modal The Bank has complied with all capital
yang ditetapkan oleh OJK sepanjang tahun. requirements set by OJK throughout the year.
70
Page 251
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. Kebijakan Manajemen Risiko Keuangan dan 3. Financial Risk Management and Capital
Manajemen Modal (lanjutan) Management Policies (continued)
f. Manajemen Modal (lanjutan) f. Capital Management (continued)
Tabel di bawah ini menunjukkan modal dan The table below shows the Bank’s capital and
rasio kewajiban penyediaan modal minimum capital adequacy ratio as of December 31, 2023
Bank masing-masing pada tanggal and 2022, are as follows:
31 Desember 2023 dan 2022 sebagai berikut:
2023 2022
Modal tier 1 4.194.882 4.056.257 Tier 1 capital
Modal tier 2 55.515 96.485 Tier 2 capital
Total modal yang diwajibkan
regulator 4.250.397 4.152.742 Total regulatory capital
Aset tertimbang menurut risiko Risk weighted assets
Risiko kredit 6.101.747 9.787.220 Credit risk
Risiko pasar 1.821 6.208 Market risk
Risiko operasional 726.026 967.133 Operational risk
Total aset tertimbang menurut risiko 6.829.594 10.760.561 Total risk weighted assets
Rasio kewajiban penyediaan modal Capital adequacy ratio for credit
untuk risiko kredit 69,66% 42,43% risk
Rasio kewajiban penyediaan modal
untuk risiko kredit dan risiko Capital adequacy ratio for credit
operasional 62,25% 38,61% risk and operational risk
Rasio kewajiban penyediaan modal Minimum capital adequacy
minimum untuk risiko kredit, pasar ratio for credit risk, market risk
dan operasional 62,23% 38,59% and operational risk
Rasio kewajiban penyediaan modal
minimum yang diwajibkan 8,00% 8,00% Required capital adequacy ratio
Rasio kewajiban penyediaan modal
minimum yang diwajibkan menurut Required capital adequacy ratio
profil risiko 9,00% 9,00% accordance with risk profile
Manajemen menggunakan rasio modal yang Management uses regulatory capital ratios in
diwajibkan regulator untuk memantau modal order to monitor its capital base, and these
dan rasio-rasio modal ini tetap menjadi standar capital ratios remain the industry standards for
industri untuk mengukur kecukupan modal. measuring capital adequacy. OJK’s approach
Pendekatan OJK untuk pengukuran ini to such measurement is primarily based on
terutama berdasarkan pemantauan terhadap monitoring the relationship of the capital
hubungan antara modal yang diwajibkan resources requirement based on risk profile to
berdasarkan profil risiko terhadap modal yang available capital resources.
tersedia.
71
Page 252
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. Penggunaan Estimasi dan Pertimbangan 4. Use of Estimates and Judgments
Pengungkapan ini merupakan tambahan atas These disclosures supplement the commentary on
pembahasan tentang manajemen risiko keuangan financial risk management (Note 3).
(Catatan 3).
a. Sumber utama atas ketidakpastian estimasi a. Key sources of estimation uncertainty
(i) Cadangan kerugian penurunan nilai atas (i) Allowances for impairment losses of
aset keuangan financial assets
Evaluasi atas kerugian penurunan nilai aset Allowances for impairment losses of
keuangan yang dicatat pada biaya financial assets Financial assets accounted
perolehan diamortisasi dijelaskan di for at amortized cost are evaluated for
Catatan 2s. impairment on a basis described in Note
2s.
Cadangan kerugian penurunan nilai terkait The specific counterparty component of
dengan pihak lawan spesifik dalam seluruh the total allowances for impairment applies
cadangan kerugian penurunan nilai to claims evaluated individually for
dibentuk atas tagihan yang penurunan impairment and is based upon
nilainya dievaluasi secara individual management’s best estimate of the
berdasarkan estimasi terbaik manajemen present value of the cash flows that are
atas nilai tunai arus kas yang diharapkan expected to be received. In estimating
akan diterima. Dalam mengestimasi arus these cash flows, management makes
kas ini, manajemen membuat judgments about the counterparty’s
pertimbangan mengenai kondisi keuangan financial situation and the net realizable
dari pihak lawan dan nilai bersih yang value of any underlying collateral. Each
dapat direalisasi dari agunan yang impaired asset is assessed on its merits,
diterima. Setiap aset yang mengalami and the workout strategy and estimate of
penurunan nilai dievaluasi, dan strategi cash flows considered recoverable are
penyelesaiannya serta estimasi arus kas independently approved by the Credit
yang dinilai dapat diperoleh kembali secara Department.
independen disetujui oleh Departemen
Kredit.
Evaluasi cadangan kerugian penurunan Collectively assessed impairment
nilai secara kolektif meliputi kerugian kredit allowances cover credit losses inherent in
yang melekat pada portofolio tagihan portfolios of claims with similar economic
dengan karakteristik ekonomi yang serupa characteristics when there is objective
ketika terdapat bukti obyektif bahwa telah evidence to suggest that they contain
terjadi penurunan nilai tagihan dalam impaired claims, but the individual impaired
portofolio tersebut namun penurunan nilai items cannot yet be identified. In assessing
secara individu belum dapat diidentifikasi. the need for collective loan loss
Dalam menentukan perlunya membentuk allowances, management considers
cadangan kerugian penurunan nilai kredit factors such as credit quality, portfolio size,
secara kolektif, manajemen credit concentrations and economic
mempertimbangkan faktor-faktor seperti factors.
kualitas kredit, besarnya portofolio,
konsentrasi kredit dan faktor-faktor
ekonomi.
Dalam mengestimasi cadangan yang In order to estimate the required
dibutuhkan, asumsi-asumsi dibuat untuk allowance, assumptions are made to
menentukan model kerugian bawaan dan define the way inherent losses are
untuk menentukan parameter input yang modeled and to determine the required
diperlukan, berdasarkan pengalaman input parameters, based on historical
historis dan kondisi ekonomi saat ini. experience and current economic
conditions.
72
Page 253
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. Penggunaan Estimasi dan Pertimbangan 4. Use of Estimates and Judgments (continued)
(lanjutan)
a. Sumber utama atas ketidakpastian estimasi a. Key sources of estimation uncertainty
(lanjutan) (continued)
(i) Cadangan kerugian penurunan nilai atas (i) Allowances for impairment losses of
aset keuangan (lanjutan) financial assets (continued)
Ketepatan dari cadangan ini tergantung The accuracy of the allowances depends
pada seberapa tepat estimasi arus kas on how well the estimated future cash
masa depan untuk menentukan cadangan flows are determined for specific
individual serta asumsi model dan counterparty allowances and the model
parameter yang digunakan dalam assumptions and parameters used in
menentukan cadangan kolektif. determining collective allowances.
(ii) Penentuan nilai wajar (ii) Determining fair values
Dalam menentukan nilai wajar atas aset The determination of fair value for financial
dan liabilitas keuangan dimana tidak assets and liabilities for which there is no
terdapat harga pasar yang dapat observable market price requires the use
diobservasi, Bank harus menggunakan of valuation techniques as described in
teknik penilaian seperti dijelaskan pada Note 2f. For financial instruments that trade
Catatan 2f. Untuk instrumen keuangan infrequently and have little price
yang jarang diperdagangkan dan tidak transparency, fair value is less objective,
memiliki harga yang transparan, nilai and requires varying degrees of judgment
wajarnya menjadi kurang obyektif dan depending on liquidity, concentration,
karenanya, membutuhkan tingkat uncertainty of market factors, pricing
pertimbangan yang beragam, tergantung assumptions and other risks affecting the
pada likuiditas, konsentrasi, ketidakpastian specific instrument.
faktor pasar, asumsi penentuan harga dan
risiko lainnya yang mempengaruhi
instrumen tertentu.
(iii) Liabilitas imbalan kerja (iii) Obligation for employment benefits
Penentuan liabilitas imbalan kerja Bank The determination of the Bank’s obligation
bergantung pada pemilihan asumsi yang for employment benefits is dependent on
digunakan oleh aktuaris independen dalam its selection of certain assumptions used
menghitung jumlah-jumlah tersebut. by the independent actuaries in calculating
Asumsi tersebut termasuk antara lain, such accounts. Those assumptions include
tingkat diskonto, tingkat kenaikan gaji among others, discount rates, annual
tahunan, tingkat pengunduran diri salary increase rate, annual employee
karyawan tahunan, tingkat kecacatan, turn-over rate, disability rate, retirement
umur pensiun dan tingkat kematian. age and mortality rate.
(iv) Pengakuan aset pajak tangguhan (iv) Recognition of deferred tax assets
Aset pajak tangguhan diakui atas seluruh Deferred tax assets are recognized for all
rugi fiskal yang belum digunakan unused tax losses to the extent that it is
sepanjang besar kemungkinannya bahwa probable that taxable profit will be available
penghasilan kena pajak akan tersedia against which the losses can be utilized.
sehingga rugi fiskal tersebut dapat Significant management estimates are
digunakan. Estimasi signifikan digunakan required to determine the amount of
oleh manajemen dalam menentukan deferred tax assets that can be recognized,
jumlah aset pajak tangguhan yang dapat based upon the likely timing and the level
diakui, berdasarkan saat penggunaan dan of future taxable profits together with future
tingkat penghasilan kena pajak dan strategi tax planning strategies.
perencanaan pajak masa depan.
73
Page 254
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. Penggunaan Estimasi dan Pertimbangan 4. Use of Estimates and Judgments (continued)
(lanjutan)
a. Sumber utama atas ketidakpastian estimasi a. Key sources of estimation uncertainty
(lanjutan) (continued)
(iv) Pengakuan aset pajak tangguhan (iv) Recognition of deferred tax assets
(lanjutan) (continued)
Bank menelaah aset pajak tangguhan The Bank review their deferred tax assets
pada setiap tanggal laporan posisi at each statement of financial position date
keuangan dan mengurangi jumlah tercatat and reduce the carrying amount to the
dalam hal tidak adanya lagi kemungkinan extent that it is no longer probable that
bahwa penghasilan kena pajak yang cukup sufficient taxable income will be available
akan tersedia untuk mengkompensasi to allow all or part of the deferred tax assets
sebagian atau seluruh aset pajak to be utilized..
tangguhan.
(v) Provisi perpajakan (v) Provision for taxes
Bank menentukan provisi perpajakan The Bank provides for tax provision based
berdasarkan estimasi atas kemungkinan on estimates whether the additional taxes
adanya tambahan beban pajak. Jika hasil will be due. Where the final tax outcome of
akhir dari hal ini berbeda dengan jumlah these matters is different from the amounts
yang dicatat semula, maka perbedaan that were initially recorded, such
tersebut akan berdampak terhadap differences will impact the profit/loss.
laba/rugi.
b. Pertimbangan akuntansi yang material b. Material accounting judgments in applying
dalam menerapkan kebijakan akuntansi the Bank’s accounting policies
Bank
(i) Nilai wajar dari instrumen keuangan (ii) Fair value of financial instrument
Kebijakan akuntansi Bank untuk The Bank’s accounting policy on fair value
pengukuran nilai wajar dibahas di measurements is discussed in Note 2f.
Catatan 2f.
Informasi mengenai penentuan nilai wajar Information about the determination of fair
dari instrumen keuangan diungkapkan value of financial instruments is disclosed
pada Catatan 36. in Note 36.
(ii) Klasifikasi aset dan liabilitas keuangan (ii) Financial asset and liability classification
Kebijakan akuntansi Bank memberikan The Bank’s accounting policies provide
keleluasaan untuk menetapkan aset dan scope for financial assets and liabilities to
liabilitas keuangan ke dalam berbagai be designated on inception into different
kategori pada saat pengakuan awal sesuai accounting categories in certain
dengan standar akuntansi yang berlaku circumstances.
berdasarkan kondisi tertentu.
74
Page 255
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
5. Kas 5. Cash
2023 2022
Rupiah 19.405 23.407 Rupiah
Valuta asing Foreign currencies
Dolar Amerika Serikat 3.732 8.731 United States Dollar
Dolar Singapura 1.308 1.092 Singapore Dollar
Dolar Australia - 8 Australian Dollar
Euro Eropa - 116 Europian euro
Total 24.445 33.354 Total
Pada tanggal 31 Desember 2023 dan 2022, saldo As of December 31, 2023 and 2022, total cash in
kas dalam mata uang Rupiah termasuk jumlah kas Rupiah includes cash amount in ATMs of Rp1,278
pada ATM masing-masing sebesar Rp1.278 dan and Rp1,259, respectively.
Rp1.259.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, management
manajemen berkeyakinan bahwa seluruh saldo kas believes that all cash can be used and no cash
dapat digunakan dan tidak terdapat saldo kas yang balance as collateral.
dijaminkan.
6. Giro pada Bank Indonesia 6. Current Accounts with Bank Indonesia
2023 2022
Rupiah 448.459 809.268 Rupiah
Dolar Amerika Serikat 95.461 110.529 United States Dollar
Total 543.920 919.797 Total
Bank dipersyaratkan untuk memiliki Giro Wajib The Bank is required to maintain minimum statutory
Minimum (GWM) dalam mata uang Rupiah dalam reserves (GWM) in Rupiah for commercial banking,
kegiatannya sebagai bank umum, serta GWM dalam and statutory reserves in foreign currencies for
mata uang asing dalam kegiatannya melakukan foreign exchange transactions.
transaksi mata uang asing.
Rasio Giro Wajib Minimum (GWM) pada tanggal The minimum statutory reserves ratio (GWM) as of
31 Desember 2023 dan 2022 adalah sebagai December 31, 2023 and 2022 are as follows:
berikut:
2023 2022
Rupiah Rupiah
Giro Wajib Minimum Harian 10,08% 9,30% Daily Minimum Statutory Reserves
Giro Wajib Minimum Rata-rata 8,84% 9,01% Average Minimum Statutory Reserves
Valuta asing Foreign currencies
Giro Wajib Minimum Harian 4,01% 4,05% Daily Minimum Statutory Reserves
Giro Wajib Minimum Rata-rata 4,01% 4,05% Average Minimum Statutory Reserves
Penyangga Likuiditas Mikroprudensial Macroprudential Liquidity Reserve
d/h Giro Wajib Minimum 76,35% 42,06% d/h Secondary Minimum
Sekunder 76,35% 42,06% Statutory Reserves
75
Page 256
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. Giro pada Bank Indonesia (lanjutan) 6. Current Accounts with Bank Indonesia
(continued)
Rasio GWM pada tanggal 31 Desember 2023 dan The calculation of the GWM ratios as of December
2022 dihitung berdasarkan Peraturan Bank 31, 2023 and 2022 is based on Bank Indonesia
Indonesia No. 20/3/PBI/2018 tanggal 29 Maret 2018 regulation (PBI) No. 20/3/PBI/2018 dated March 29,
yang telah diubah beberapa kali, terakhir dengan 2018, which has been amended several times, the
PBI No. 24/4/PBI/2022 tanggal 25 Februari 2022. latest with PBI No. 24/4/PBI/2022 dated February
PBI tersebut dijelaskan oleh Peraturan Anggota 25, 2022. The PBI is explained by Regulations of
Dewan Gubernur (PADG) No. 20/10/PADG/2018 Members of the Board of Governors (PADG)
tanggal 31 Mei 2018 sebagaimana telah diubah No. 20/10/PADG/2018 dated May 31, 2018 which
beberapa kali dengan PADG No.20/30/PADG/2018 has been amended several times with PADG
tanggal 30 November 2018, PADG No. 20/30/PADG/2018 dated November 30, 2018,
No. 21/14/PADG/2019 tanggal 26 Juni 2019 PADG No. 21/14/PADG/2019 dated June 26, 2019
sebagaimana telah diubah beberapa kali dengan which has been amended several times with PADG
PADG No. 21/27/PADG/2019 tanggal 26 Desember No. 21/27/PADG/2019 dated December 26, 2019,
2019, PADG No. 22/2/PADG/2020 tanggal 13 Maret PADG No. 22/2/PADG/2020 dated March 13 2020
2020, PADG No. 22/10/PADG/2020 tanggal 30 April PADG No. 22/10/PADG/2020 dated April 30, 2020,
2020, PADG No. 22/19/PADG/2020 tanggal 29 Juli PADG No. 22/19/PADG/2020 dated July 29, 2020,
2020, PADG No.23/27/PADG/2021 tanggal PADG No.23/27/PADG/2021 dated December 21,
21 Desember 2021, PADG No. 24/3/PADG/2022 2021, PADG No. 24/3/PADG/2022 dated March 1,
tanggal 1 Maret 2022, PADG No. 24/8/PADG/2022 2022, PADG No. 24/8/PADG/2022 dated June 30,
tanggal 30 Juni 2022, PADG No. 2 Tahun 2023 2022, PADG No. 2 year of 2023 dated March 24,
tanggal 24 Maret 2023 dan perubahan terakhir pada 2023 and the latest amendment by PADG No.12
PADG No. 12 Tahun 2023 tanggal 1 Oktober 2023 year of 2023 dated October 1, 2023 regarding
tentang “Giro Wajib Minimum dalam Rupiah dan “Minimum Statutory Reserve Requirements in
Valuta Asing bagi Bank Umum Konvensional, Bank Rupiah and Foreign Currencies of Conventional
Umum Syariah, dan Unit Usaha Syariah”. Commercial Banking, Sharia Commercial Banking
and Sharia Business Units”.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, The Bank must
Bank juga harus memenuhi Peraturan Bank also comply with Bank Indonesia Regulation (PBI)
Indonesia (PBI) No. 20/4/PBI/2018 tanggal 29 Maret No. 20/4/PBI/2018 dated March 29, 2018 regarding
2018 tentang “Rasio Intermediasi Makroprudensial “Macroprudential Intermediation Ratios and
dan Penyangga Likuiditas Makroprudensial bagi Macroprudential Liquidity Buffers for Conventional
Bank Umum Konvensional, Bank Umum Syariah, Commercial Banks, Sharia Commercial Banks, and
dan Unit Usaha Syariah” sebagaimana telah diubah Sharia Business Unit” which has been amended
dengan PBI No. 21/12/PBI/2019 tanggal with PBI 21/12/PBI/2019 dated November 25, 2019,
25 November 2019, PBI No. 22/17/PBI/2020 tanggal PBI No. 22/17/PBI/2020 dated September 30, 2020
30 September 2020, dan PBI No.24/16/PBI/2022 and PBI 24/16/PBI/2022 dated November 1, 2022,
tanggal 1 November 2022 yang dijelaskan melalui which is explained through PADG
Peraturan Anggota Dewan Gubernur No. 21/22/PADG/2019 dated November 28, 2019
No.21/22/PADG/2019 tanggal 28 November 2019 which has been amended with PADG
yang telah diubah dengan PADG No. 21/11/PADG/2020 dated April 29, 2020, PADG
No. 21/11/PADG/2020 tanggal 29 April 2020, PADG No. 22/30/PADG/2020 dated October 5, 2020,
22/30/PADG/2020 tanggal 5 Oktober 2020, PADG PADG No. 23/7/PADG/2021 dated April 26, 2021,
No. 23/7/PADG/2021 tanggal 26 April 2021, PADG PADG No. 23/31/PADG/2021 dated December 31,
No. 23/31/PADG/2021 tanggal 31 Desember 2021 2021 and the latest amendment by
dan perubahan terakhir PADG PADG 24/14/PADG/2022 dated November 1, 2022
No. 24/14/PADG/2022 tanggal 1 November 2022 concerning “Macroprudential Intermediation Ratio
tentang “Rasio Intermediasi Makroprudensial dan and Macroprudential Liquidity Buffer for
Penyangga Likuiditas Makroprudensial bagi Bank Conventional Commercial Banks, Sharia
Umum Konvensional, Bank Umum Syariah, dan Unit Commercial Banks, and Sharia Business Units”.
Usaha Syariah”.
76
Page 257
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. Giro pada Bank Indonesia (lanjutan) 6. Current Accounts with Bank Indonesia
(continued)
Bank Indonesia melakukan penguatan kebijakan Bank Indonesia has strengthened incentive policy to
insentif untuk mendorong peranan perbankan dalam stimulate the role of banks in financing priority
pembiayaan kepada sektor prioritas sesuai sectors in accordance with Bank Indonesia
Peraturan Bank Indonesia (PBI) No. 24/5/PBI/2022 Regulation (PBI) No. 24/5/PBI/2022 regarding
tentang Insentif bagi Bank yang Memberikan Incentives for Banks Providing Funds for Certain
Penyediaan Dana untuk Kegiatan Ekonomi Tertentu and Inclusive Economic Activities dated
dan Inklusif tanggal 25 Februari 2022, sebagaimana February 25, 2022, as further regulated through
diatur lebih lanjut melalui PADG PADG No. 24/4/PADG/2022 dated March 1, 2022
No. 24/4/PADG/2022 tanggal 1 Maret 2022 as amended by the latest amendment of PADG
sebagaimana telah diubah dengan perubahan No. 1 of 2023 dated February 15, 2023, and the
terakhir PADG No. 1 Tahun 2023 tanggal latest amendment by PADG No. 11 year of 2023
15 Februari 2023 dan perubahan terakhir PADG dated September 27, 2023 regarding “Regulations
No. 11 tahun 2023 tanggal 27 September 2023 for Implementing Macroprudential Liquidity
tentang “Peraturan Pelaksanaan Kebijakan Insentif Incentive Policy” Bank Indonesia provides
Likuiditas Makroprudensial” Bank Indonesia incentives in the form of leniency on the obligation
memberikan insentif berupa kelonggaran atas to fulfill the statutory reserve in rupiah which must be
kewajiban pemenuhan GWM dalam rupiah yang fulfilled on a daily basis of 0.70%. This incentive is
wajib dipenuhi secara harian sebesar 0,70. Insentif given to Banks that provide funds for certain and
bagi Bank yang melakukan penyediaan dana untuk inclusive economic activities as stipulated by Bank
kegiatan ekonomi tertentu dan inklusif ditetapkan Indonesia and are valid from December 1, 2023 to
oleh Bank Indonesia dan berlaku mulai 1 Desember February 29, 2024.
2023 sampai dengan 29 Februari 2024.
Pada tanggal 31 Desember 2023 dan 2022, sesuai As of December 31, 2023 and 2022, based on the
dengan ketentuan Bank Indonesia tersebut di atas, above Bank Indonesia regulations, The Bank is
Bank harus memenuhi persyaratan GWM Primer required to maintain primary GWM and PLM. The
dan PLM. Persentase persyaratan adalah sebagai percentage requirements are as follows:
berikut:
2023 2022
Rupiah Rupiah
Giro Wajib Minimum Primer 9,00% 9,00% Primary Minimum Statutory Reserves
Valuta Asing Foreign Currency
Giro Wajib Minimum 4,00% 4,00% Minimum Statutory Reserves
Penyangga Likuiditas Makroprudensial Macroprudential Liquidity Reserve
d/h Giro Wajib Minimum 6,00% 6,00% d/h Minimum Statutory Reserves
GWM Primer adalah simpanan minimum yang wajib Primary Minimum Statutory Reserve is a minimum
dipelihara oleh Bank dalam bentuk saldo Rekening reserve that should be maintained by the Bank in
Giro pada Bank Indonesia. GWM Sekunder dan Current Accounts with Bank Indonesia. Secondary
Penyangga Likuiditas Makroprudensial (PLM) Minimum Statutory Reserve and Macroprudential
adalah cadangan minimum yang wajib dipelihara Liquidity Buffer are the minimum reserves that
oleh Bank berupa Sertifikat Bank Indonesia (SBI), should be maintained by the Bank which comprise
Surat Utang Negara (SUN), Surat Berharga Syariah of Certificates of Bank Indonesia (SBI), Government
Negara (SBSN) dan/atau excess reserve yang Debenture Debt (SUN), Sharia Government
merupakan kelebihan saldo Rekening Giro Rupiah Securities (SBSN), and/or excess reserve which
dari GWM Primer, GWM LFR dan Rasio represents the excess reserve of the Bank Current
Intermediasi Makroprudensial (RIM). GWM LFR dan Accounts in Rupiah over the Primary Minimum
RIM adalah tambahan simpanan minimum yang Statutory Reserve, Minimum Statutory Reserve on
wajib dipelihara oleh Bank dalam bentuk saldo LFR and Macroprudential Intermediation Ratio
Rekening Giro pada Bank Indonesia, jika LFR dan (RIM). Minimum Statutory Reserve on LFR and RIM
RIM target Bank Indonesia (84%) atau jika di atas is the additional reserve that should be maintained
maksimum LFR dan RIM target BI (94%) dan by the Bank in the form of Current Accounts with
Kewajiban Penyediaan Modal Minimum (KPMM) Bank Indonesia, if the Bank and its subsidiaries’ LFR
Bank lebih kecil dari KPMM Insentif BI sebesar 14%. and RIM is below the minimum of LFR and RIM
targeted by Bank Indonesia (84%) or if the Bank
LFR and RIM is above the maximum of LFR and
RIM targeted by BI (94%) and the Capital Adequacy
Ratio (CAR) is below BI requirement of 14%.
77
Page 258
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. Giro pada Bank Indonesia (lanjutan) 6. Current Accounts with Bank Indonesia
(continued)
Pada tanggal 31 Desember 2023 dan 2022, Bank As of December 31, 2023 and 2022 , the Bank has
telah memenuhi ketentuan Peraturan Bank fulfilled Bank Indonesia’s prevailing regulation
Indonesia yang berlaku tentang GWM Bank Umum. regarding GWM of Commercial Banks.
Pada tanggal 31 Desember 2023 dan 2022, tidak As of December 31, 2023 and 2022, there are no
ada giro pada Bank Indonesia yang dijadikan current accounts with Bank Indonesia pledged as
jaminan. collateral.
7. Giro pada Bank Lain 7. Current Accounts with Other Banks
2023 2022
Rupiah Rupiah
Pihak ketiga: Third parties:
PT Bank Permata Tbk 10.984 10.000 PT Bank Permata Tbk
PT Bank Central Asia Tbk 7.624 5.589 PT Bank Central Asia Tbk
PT Bank CIMB Niaga Tbk 3.454 4.345 PT Bank CIMB Niaga Tbk
PT Bank Mandiri (Persero) Tbk 330 276 PT Bank Mandiri (Persero) Tbk
Standard Chartered Bank Jakarta 25 25 Standard Chartered Bank Jakarta
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk - 2 (Persero) Tbk
Total - Rupiah 22.417 20.237 Total - Rupiah
Valuta asing Foreign currencies
Pihak berelasi: Related parties:
Qatar National Bank (Q.P.S.C.) Qatar National Bank (Q.P.S.C.)
Qatar (Catatan 38) 282 338 Qatar (Note 38)
Pihak ketiga: Third parties:
Standard Chartered Bank - New York 77.218 35.137 Standard Chartered Bank - New York
Bank Mizuho Ltd., Tokyo 31.723 13.811 Bank Mizuho Ltd., Tokyo
JP Morgan Chase Bank - Frankfurt 14.679 12.181 JP Morgan Chase Bank - Frankfurt
JP Morgan Chase Bank - New York 13.315 17.754 JP Morgan Chase Bank - New York
United Overseas Bank Ltd., United Overseas Bank Ltd.,
Singapura 9.143 12.218 Singapore
ANZ Banking Group Ltd., Australia 5.165 16.643 ANZ Banking Group Ltd., Australia
PT Bank Mandiri (Persero) Tbk 4.326 1.659 PT Bank Mandiri (Persero) Tbk
Standard Chartered Bank - Standard Chartered Bank -
Singapura 2.311 809 Singapore
Standard Chartered Bank - London 1.889 15.698 Standard Chartered Bank - London
PT Bank Central Asia Tbk 1.298 1.726 PT Bank Central Asia Tbk
PT Bank ICBC Indonesia 150 - PT Bank ICBC Indonesia
United Overseas Bank Ltd. - United Overseas Bank Ltd. -
Hong Kong 105 169 Hong Kong
JP Morgan Chase Bank - London 83 - JP Morgan Chase Bank - London
Total - valuta asing 161.687 128.143 Total - foreign currencies
Total 184.104 148.380 Total
Cadangan kerugian penurunan nilai (15) (33) Allowance for impairment losses
Neto 184.089 148.347 Net
Manajemen Bank berkeyakinan bahwa jumlah The Bank’s management believes that the
cadangan kerugian penurunan nilai yang dibentuk allowance for impairment losses provided is
cukup untuk menutupi kemungkinan penurunan nilai adequate to cover any possible impairment on
giro pada bank lain. current accounts with other banks.
78
Page 259
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. Giro pada Bank Lain (lanjutan) 7. Current Accounts with Other Banks (continued)
Pada tanggal 31 Desember 2023 dan 2022, tidak As of December 31, 2023 and 2022, there are no
ada giro pada bank lain yang dijadikan jaminan. current accounts with other banks pledged as
collateral.
Perubahan nilai tercatat bruto adalah sebagai The movements in the gross carrying amount are as
berikut: follows:
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2021 275.614 - - 275.614 December 31, 2021
Aset baru 19.306 - - 19.306 New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) - - - - (exclude write off)
Pengukuran kembali (151.027) - - (151.027) Remeasurement
Dampak perubahan kurs 4.487 - - 4.487 Effect on exchange rate
31 Desember 2022 148.380 - - 148.380 December 31, 2022
Aset baru 233 - - 233 New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) (2) - - (2) (exclude write off)
Pengukuran kembali 36.640 - - 36.640 Remeasurement
Dampak perubahan kurs (1.147) - - (1.147) Effect on exchange rate
31 Desember 2023 184.104 - - 184.104 December 31, 2023
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for impairment
adalah sebagai berikut: losses are as follows:
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2021 (46) - - (46) December 31, 2021
Aset baru (3) - - (3) New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) - - - - (exclude write off)
Pengukuran kembali 19 - - 19 Remeasurement
Dampak perubahan kurs (3) - - (3) Effect on exchange rate
31 Desember 2022 (33) - - (33) December 31, 2022
Aset baru - - - - New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) - - - - (exclude write off)
Pengukuran kembali 18 - - 18 Remeasurement
Dampak perubahan kurs - - - - Effect on exchange rate
31 Desember 2023 (15) - - (15) December 31, 2023
Informasi mengenai klasifikasi dan nilai wajar giro Information regarding the classification and fair
pada bank lain diungkapkan pada Catatan 36. Giro value of current accounts with other banks is
pada pihak berelasi diungkapkan pada Catatan 38. disclosed in Note 36. Current accounts with related
parties are disclosed in Note 38.
Informasi mengenai kualitas giro pada bank lain Information regarding the quality of current accounts
diungkapkan pada Catatan 37. with other banks is disclosed in Note 37.
Informasi mengenai giro pada bank lain Information regarding the currency type of current
berdasarkan jenis mata uang diungkapkan pada accounts with other banks is disclosed in Note 40.
Catatan 40.
79
Page 260
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. Penempatan pada Bank Indonesia dan Bank 8. Placements with Bank Indonesia and Other
Lain Banks
Rincian penempatan pada Bank Indonesia adalah The details of placements with Bank Indonesia are
sebagai berikut: as follows:
2023 2022
Rupiah Rupiah
Pihak ketiga Third party
Bank Indonesia 429.937 129.983 Bank Indonesia
Valuta asing Foreign currency
Pihak ketiga Third party
Bank Indonesia 662.071 902.915 Bank Indonesia
Total 1.092.008 1.032.898 Total
Pada tanggal 31 Desember 2023 dan 2022, seluruh As of December 31, 2023 and 2022, all placements
penempatan pada Bank Indonesia dan bank lain with Bank Indonesia and other banks are not
tidak mengalami penurunan nilai. impaired.
Pada tanggal 31 Desember 2023 dan 31 Desember As of December 31, 2023 and 2022, there are no
2022, tidak ada penempatan pada Bank Indonesia placement with Bank Indonesia and other banks
dan bank lain yang dijadikan jaminan. pledged as collateral.
Jangka waktu penempatan pada Bank Indonesia The term of placements with Bank Indonesia are as
adalah sebagai berikut: follows:
2023 2022
Rupiah Rupiah
Bank Indonesia 4 hari/days 3 hari/days Bank Indonesia
Valuta asing Foreign currency
Bank Indonesia 4 hari/days 4 hari/days Bank Indonesia
Perubahan nilai tercatat bruto adalah sebagai The movements in the gross carrying amount are as
berikut: follows:
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2021 1.979.562 - - 1.979.562 December 31, 2021
Aset baru 1.032.898 - - 1.032.898 New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) (1.979.562) - - (1.979.562) (exclude write off)
Pengukuran kembali - - - - Remeasurement
31 Desember 2022 1.032.898 - - 1.032.898 December 31, 2022
Aset baru 1.092.008 - - 1.092.008 New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali - - - Assets derecognized or repaid
hapus buku) (1.032.898) (1.032.898) (exclude write off)
Pengukuran kembali - - - - Remeasurement
31 Desember 2023 1.092.008 - - 1.092.008 December 31, 2023
80
Page 261
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. Penempatan pada Bank Indonesia dan Bank 8. Placements with Bank Indonesia and Other
Lain (lanjutan) Banks (continued)
Informasi mengenai suku bunga penempatan pada Information in respect of interest rate of placements
Bank Indonesia dan bank lain diungkapkan pada with Bank Indonesia and other banks is disclosed in
Catatan 3c. Informasi mengenai jatuh tempo Note 3c. Information in respect of maturities of
penempatan pada Bank Indonesia dan bank lain placements with Bank Indonesia and other banks is
diungkapkan pada Catatan 3d. Informasi mengenai disclosed in Note 3d. Information regarding the
klasifikasi dan nilai wajar penempatan pada Bank classification and fair value of placements with Bank
Indonesia dan bank lain diungkapkan pada Catatan Indonesia and other banks is disclosed in Note 36.
36.
Informasi mengenai kualitas penempatan pada Information regarding the quality of placements with
Bank Indonesia dan bank lain diungkapkan pada Bank Indonesia and other banks is disclosed in Note
Catatan 37. 37.
Informasi mengenai penempatan pada Bank Information regarding the currency type of
Indonesia dan bank lain berdasarkan jenis mata placements with Bank Indonesia and other banks is
uang diungkapkan pada Catatan 40. disclosed in Note 40.
9. Tagihan dan Liabilitas Derivatif 9. Derivative Receivables and Payables
Pada tanggal 31 Desember 2023 dan 2022, tagihan As of December 31, 2023 and 2022, derivative
dan liabilitas derivatif adalah sebagai berikut: receivables and payables are as follows:
2023 2022
Tagihan Liabilitas Tagihan Liabilitas
Derivatif/ Derivatif/ Derivatif/ Derivatif/
Derivative Derivative Derivative Derivative
Receivables Payables Receivables Payables
Kontrak berjangka valuta asing Currency forward contract
Bank 11 (1.838) 108 (90) Banks
Pada tanggal 31 Desember 2023 dan 2022 semua As of December 31, 2023 and 2022 all derivative
tagihan derivatif merupakan transaksi dengan pihak receivables are made with third parties.
ketiga.
Pada tanggal 31 Desember 2023 dan 2022, tidak As of December 31, 2023 and 2022, there are no
ada tagihan derivatif yang dijadikan jaminan. derivative receivables pledged as collateral.
Informasi mengenai klasifikasi dan nilai wajar Information regarding the classification and fair
tagihan dan liabilitas derivatif diungkapkan pada value of derivative receivables and payables is
Catatan 36. disclosed in Note 36.
Informasi mengenai kualitas tagihan derivatif Information regarding the quality of derivative
diungkapkan pada Catatan 37. receivables is disclosed in Note 37.
81
Page 262
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. Tagihan dan Liabilitas Derivatif (lanjutan) 9. Derivative Receivables and Payables (continued)
Pada tanggal 31 Desember 2023 dan 2022, nilai As of December 31, 2023 and 2022, the contract
kontrak dan rata-rata jangka waktu kontrak amount and average contract period of currency
berjangka valuta asing adalah sebagai berikut: forward contracts are as follows:
2023
Nilai Kontrak
(dalam nilai penuh)/ Rentang tanggal
Contract amount Jatuh tempo/
Jenis valuta/ (in original currency) Range of
Currencies (in full amount) maturity date
Kontrak berjangka valuta 16 Januari 2024/ Currency forward
asing yang akan diterima USD 50.000 January 16, 2024 contracts received
4 Januari 2024/
GBP 70.581 January 4, 2024
4 Januari 2024/
JPY 12.772.723 January 4, 2024
Kontrak berjangka valuta 4 Januari 2024 - 19 Januari 2024/ Currency forward
asing yang akan dibayar USD 33.282.920 January 4, 2024 - January 19, 2024 contracts paid
2022
Nilai Kontrak
(dalam nilai penuh)/ Rentang tanggal
Contract amount Jatuh tempo/
Jenis valuta/ (in original currency) Range of
Currencies (in full amount) maturity date
Kontrak berjangka valuta 9 Januari 2023 - 20 Januari 2023/ Currency forward
asing yang akan diterima USD 1.694.019 January 9, 2023 - January 20, 2023 contracts received
Kontrak berjangka valuta 9 Januari 2023 - 20 Januari 2023/ Currency forward
asing yang akan dibayar USD 1.694.019 January 9, 2023 - January 20, 2023 contracts paid
10. Tagihan dan Liabilitas Akseptasi 10. Acceptance Receivables and Payables
a. Tagihan akseptasi: a. Acceptance receivables
2023 2022
Rupiah Rupiah
Pihak ketiga Third parties
Korporasi - 5.362 Corporates
Valuta asing Foreign currencies
Pihak ketiga Third parties
Korporasi - 183.150 Corporates
- 188.512
Cadangan kerugian Allowance for
penurunan nilai - (217) impairment losses
Total - 188.295 Total
82
Page 263
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. Tagihan dan Liabilitas Akseptasi (lanjutan) 10. Acceptance Receivables and Payables
(continued)
a. Tagihan akseptasi: (lanjutan) a. Acceptance receivables (continued)
Perubahan nilai tercatat bruto adalah sebagai The movements in the gross carrying amount
berikut: are as follows:
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2021 6.778 - - 6.778 December 31, 2021
Aset baru 188.512 - - 188.512 New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) (6.778) - - (6.778) (exclude write off)
Pengukuran kembali (517) - - (517) Remeasurement
Dampak perubahan kurs 517 - - 517 Effect on exchange rate
31 Desember 2022 188.512 - - 188.512 December 31, 2022
Aset baru - - - - New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) (188.512) - - (188.512) (exclude write off)
Pengukuran kembali - - - - Remeasurement
Dampak perubahan kurs - - - - Effect on exchange rate
31 Desember 2023 - - - - December 31, 2023
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
adalah sebagai berikut: impairment losses are as follows:
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2021 (3) - - (3) December 31, 2021
Aset Baru (187) - - (217) New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) 3 - - 3 (exclude write off)
Pengukuran kembali - - - - Remeasurement
Dampak perubahan kurs (30)_ - - (30) Effect on exchange rate
31 Desember 2022 (217) - - (217) December 31, 2022
Aset Baru - - - - New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) 217 - - 217 (exclude write off)
Pengukuran kembali (17) - - (17) Remeasurement
Dampak perubahan kurs 17 - - 17 Effect on exchange rate
31 Desember 2023 - - - - December 31, 2023
Manajemen Bank berkeyakinan bahwa jumlah The Bank’s management believes that the
cadangan kerugian penurunan nilai yang allowance for impairment losses provided is
dibentuk cukup untuk menutupi kemungkinan adequate to cover any possible impairment on
penurunan nilai tagihan akseptasi. acceptance receivables.
Pada tanggal 31 Desember 2022, tidak ada As of December 31, 2022, there are no
tagihan akseptasi yang dijadikan jaminan. acceptance receivables pledged as collateral.
83
Page 264
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. Tagihan dan Liabilitas Akseptasi (lanjutan) 10. Acceptance Receivables and Payables
(continued)
b. Liabilitas akseptasi: b. Acceptance payables:
2023 2022
Rupiah Rupiah
Pihak ketiga Third parties
Bank - 5.362 Banks
Valuta asing Foreign currencies
Pihak ketiga Third parties
Bank - 20.974 Banks
Total - 26.336 Total
Informasi mengenai jatuh tempo diungkapkan Information in respect of maturities were
pada Catatan 3d. Informasi mengenai disclosed in Note 3d. Information with regards
klasifikasi dan nilai wajar diungkapkan pada to the classification and fair value were
Catatan 36. disclosed in Note 36.
Informasi mengenai kualitas tagihan akseptasi Information regarding the quality of acceptance
diungkapkan pada Catatan 37. receivables is disclosed in Note 37.
Informasi mengenai tagihan dan liabilitas Information regarding the currency type of
akseptasi berdasarkan jenis mata uang acceptance receivables and payables is
diungkapkan pada Catatan 40. disclosed in Note 40.
11. Efek-efek yang Dibeli dengan Janji Dijual 11. Securities Purchased Under Agreements to
Kembali Resell
2023
Efek yang Rentang tanggal Rentang tanggal
mendasari/ pembelian/ penjualan kembali/ Harga penjualan Pendapatan bunga Nilai tercatat/
Pihak lawan/ Underlying Range of purchase Range of kembali/ yang belum diakui/ Carrying
Counterparty securities date resale date Resale price Unearned interest amount
3 Februari- 4 Agustus 2023/ 12 Januari - 2 Agustus 2024/
Bank Indonesia Obligasi pemerintah February 3 - August 4, 2023 January 12 - August 2, 2024 3.091.884 114.682 2.997.202
2022
Efek yang Rentang tanggal Rentang tanggal
mendasari/ pembelian/ penjualan kembali/ Harga penjualan Pendapatan bunga Nilai tercatat/
Pihak lawan/ Underlying Range of purchase Range of kembali/ yang belum diakui/ Carrying
Counterparty securities date resale date Resale price Unearned interest amount
8 April - 30 Desember 2022/ 6 Januari - 29 September 2023/
Bank Indonesia Obligasi pemerintah April 27 - December 30, 2022 January 6 - September 29, 2023 3.107.183 34.961 3.072.222
Pada tanggal 31 Desember 2023 dan 2022, lokasi As of December 31, 2023 and 2022, the scriptless
penyimpanan efek-efek jaminan berupa tanpa collateral securities were custodied in BI-S4 system
warkat (scriptless) dicatat pada sistem BI-S4 Bank of Bank Indonesia.
Indonesia.
84
Page 265
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. Efek-efek yang Dibeli dengan Janji Dijual 11. Securities Purchased Under Agreements to
Kembali (lanjutan) Resell (continued)
Manajemen Bank berkeyakinan bahwa tidak ada The Bank’s management believes that no allowance
cadangan kerugian penurunan nilai efek-efek yang for impairment losses on securities purchased under
dibeli dengan janji dijual kembali yang perlu dibentuk agreements to resell should be provided as of
pada tanggal 31 Desember 2023 dan 2022. December 31, 2023 and 2022.
Informasi mengenai suku bunga efek-efek yang Information in respect of interest rate of securities
dibeli dengan janji dijual kembali diungkapkan pada purchased under agreements to resell is disclosed
Catatan 3c. Informasi mengenai jatuh tempo efek- in Note 3c. Information in respect of maturities of
efek yang dibeli dengan janji dijual kembali securities purchased under agreement to resell is
diungkapkan pada Catatan 3d. Informasi mengenai disclosed in Note 3d. Information regarding the
klasifikasi dan nilai wajar efek-efek yang dibeli classification and fair value of securities purchased
dengan janji dijual kembali diungkapkan pada under agreements to resell is disclosed in Note 36
Catatan 36.
Informasi mengenai kualitas efek-efek yang dibeli Information regarding the quality of securities
dengan janji dijual kembali diungkapkan pada purchased under agreements to resell is disclosed
Catatan 37. in Note 37.
Pada tanggal 31 Desember 2023 dan 2022, tidak As of December 31, 2023 and 2022, there are no
ada efek-efek yang dibeli dengan janji dijual kembali securities purchased under agreements to resell
yang dijadikan jaminan. pledged as collateral.
12. Kredit yang Diberikan 12. Loans
a. Berdasarkan hubungan, jenis dan valuta a. By relationship, type and currency
2023 2022
Pihak berelasi Related parties
Rupiah Rupiah
Karyawan (Catatan 38) 1.976 397 Employee loans (Note 38)
Investasi - 490.000 Investment
Konsumsi - 3.269 Consumer
1.976 493.666
Pihak ketiga Third parties
Rupiah Rupiah
Modal kerja 2.423.061 3.742.945 Working capital
Investasi 1.584.595 3.561.753 Investment
Sindikasi 594.787 721.700 Syndicated
Konsumsi 40.648 93.682 Consumer
Karyawan 16.082 14.321 Employee
4.659.173 8.134.401
Valuta asing Foreign currencies
Sindikasi 952.158 434.956 Syndication
Modal Kerja 329.003 396.331 Working capital
Investasi 14.114 202.896 Investment
1.295.275 1.034.183
Total 5.956.424 9.662.250 Total
Cadangan kerugian penurunan nilai (507.139) (406.127) Allowance for impairment losses
Neto 5.449.285 9.256.123 Net
85
Page 266
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. Kredit yang Diberikan (lanjutan) 12. Loans (continued)
b. Berdasarkan sektor ekonomi b. By economic sectors
2023 2022
Rupiah Rupiah
Jasa usaha 1.852.663 3.750.682 Business services
Manufaktur 1.706.686 2.200.118 Manufacturing
Konstruksi 418.872 419.815 Constructions
Perdagangan, restoran dan hotel 376.650 579.533 Trading, restaurant and hotels
Pertanian, perkebunan, dan Agriculture, plantation, and
sarana perkebunan 172.605 882.727 plantation equipments
Pengangkutan, pergudangan dan Transportation, warehousing and
komunikasi 74.967 631.309 communication
Pertambangan - 52.213 Mining
Lain-lain 58.706 111.670 Others
4.661.149 8.628.067
Valuta asing Foreign currencies
Manufaktur 952.158 396.331 Manufacturing
Pertambangan 343.117 506.307 Mining
Jasa usaha - 131.545 Business services
Perdagangan, restoran dan hotel - - Trading, restaurant and hotels
1.295.275 1.034.183
Total 5.956.424 9.662.250 Total
Cadangan kerugian penurunan nilai (507.139) (406.127) Allowance for impairment losses
Neto 5.449.285 9.256.123 Net
c. Berdasarkan periode perjanjian kredit: c. Based on the term of loan agreements:
2023 2022
Rupiah Rupiah
< 1 tahun 1.962.566 3.791.761 < 1 year
> 1 - 3 tahun 948.610 1.628.007 > 1 - 3 year
> 3 - 5 tahun 810.045 1.463.570 > 3 - 5 year
> 5 tahun 939.928 1.744.729 > 5 year
4.661.149 8.628.067
Valuta asing Foreign currencies
< 1 tahun 966.272 396.331 < 1 year
> 1 - 3 tahun 137.156 202.896 > 1 - 3 year
> 3 - 5 tahun 191.847 434.956 > 3 - 5 year
1.295.275 1.034.183
Total 5.956.424 9.662.250 Total
Cadangan kerugian penurunan nilai (507.139) (406.127) Allowance for impairment losses
Neto 5.449.285 9.256.123 Net
d. Kredit dijamin dengan agunan yang diikat d. The loans are secured by collaterals which are
dengan akta pemberian hak tanggungan, legalized by deed of encumbrance, other
jaminan lain atau aset yang umumnya diterima guarantees or assets that are generally
oleh bank, antara lain deposito berjangka, giro, accepted in the banking industry, such as time
kendaraan bermotor, tanah dan bangunan. deposits, demand deposits, motor vehicles,
land and buildings.
86
Page 267
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. Kredit yang Diberikan (lanjutan) 12. Loans (continued)
d. Pada tanggal 31 Desember 2023 dan 2022, d. As of December 31, 2023 and 2022, total loans
kredit dijamin dengan jaminan tunai berupa secured by cash collateral (back-to-back loans)
deposito masing-masing sebesar Rp16.100 amounted to Rp16,100 and Rp31,020,
dan Rp31.020 (Catatan 20). respectively (Note 20).
Pada tanggal 31 Desember 2023 dan As of December 31, 2023 and December 31,
31 Desember 2022, tidak ada kredit yang 2022, there are no loans pledged as collateral.
dijadikan jaminan.
e. Kredit modal kerja dan investasi diberikan e. Working capital loans and investment loans
kepada debitur untuk kepentingan modal kerja were granted to customers for working capital
dan pembelian barang modal. Kredit modal and purchase of capital goods. Working capital
kerja mencakup kredit dalam bentuk rekening loans include overdraft.
koran.
f. Kredit konsumsi terdiri dari kredit pemilikan f. Consumer loans consist of housing and motor
rumah dan kendaraan bermotor dan kredit vehicles ownership loans and other personal
perorangan lainnya. loans.
g. Pada tanggal 31 Desember 2023 dan 2022, g. As of December 31, 2023 and 2022, the ratio of
rasio kredit usaha mikro kecil menengah small business loans to total loans is 0.18% and
(UMKM) terhadap jumlah kredit yang diberikan 0.27%, respectively, with macroprudential
masing-masing adalah 0,18% dan 0,27% inclusive financing ratio (RPIM) is 9.94% and
dengan nilai rasio pembiayaan inklusif 14.52%, respectively.
makroprudensial masing-masing sebesar
9,94% dan 14,52%.
h. Kredit sindikasi merupakan kredit yang h. Syndicated loans represent loans provided to
diberikan kepada nasabah berdasarkan borrowers under a syndication agreement with
perjanjian pembiayaan bersama dengan bank- other banks. The Bank’s participation in
bank lain. Partisipasi Bank dalam kredit syndicated loans with other banks as of
sindikasi dengan bank-bank lain pada tanggal December 31, 2023 and 2022 amounted to
31 Desember 2023 dan 2022 adalah masing- Rp923,790 and Rp1,156,656 or 15.51% and
masing sebesar Rp923.790 dan Rp1.156.656 11.97% of loans balance, respectively.
atau 15,51% dan 11,97% dari total kredit. (tidak (unaudited)
diaudit)
i. Kredit yang diberikan kepada karyawan Bank i. The loans given to the Bank’s employees are
digunakan untuk keperluan pinjaman atas used for purchase of houses, cars and other
pembelian rumah, kendaraan, dan keperluan personal necessities with maturities ranging
lainnya dengan jangka waktu jatuh tempo from 1 to 15 years, with interest rates 5% per
berkisar dari 1 tahun sampai 15 tahun, yang annum. These loans will be settled through their
dikenakan bunga 5% per tahun. Kredit tersebut monthly salary deductions. The loans to the
akan dilunasi melalui pemotongan gaji setiap employees amounted Rp18,058 and Rp14,718
bulan. Jumlah kredit yang diberikan kepada or represented 0.30% and 0.15% of total loans
karyawan masing-masing sebesar Rp18.058 as of December 31, 2023 and 2022,
dan Rp14.718 atau 0,30% dan 0,15% dari respectively.
jumlah kredit yang diberikan pada tanggal
31 Desember 2023 dan 2022.
87
Page 268
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. Kredit yang Diberikan (lanjutan) 12. Loans (continued)
j. Restrukturisasi kredit dilakukan melalui j. Loans restructuring was conducted through
modifikasi persyaratan jumlah pokok dan bunga modification of terms of principal and interest
dan perpanjangan jangka waktu kredit. Pada and extension of terms. As of December 31,
tanggal 31 Desember 2023 dan 2022, jumlah 2023 and 2022, restructured loans amounted to
kredit yang direstrukturisasi masing-masing Rp1,713,836 or 28.77% and Rp3,320,278 or
sebesar Rp1.713.836 atau 28,77% dan 34.36% of total loans, respectively, with the
Rp3.320.278 atau 34,36% dari jumlah kredit respective allowance for impairment losses
yang diberikan, dengan cadangan kerugian amounted to Rp376,556 and Rp230,038. From
penurunan nilai masing-masing sebesar the restructured loans, the Bank did not have
Rp376.556 dan Rp230.038. Dari kredit yang any commitments to extend additional loan
direstrukturisasi tersebut, Bank tidak memiliki facilities.
komitmen untuk memberikan fasilitas kredit
tambahan.
Restrukturisasi kredit berdasarkan jenis kredit Loan restructuring by loan type and collectibility
dan kolektibilitas adalah sebagai berikut: are as follows:
2023
Dalam
perhatian
khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/
Current Mention Substandard Doubtful Loss Total
Investasi 994.899 85.048 - - 13.818 1.093.765 Investment
Sindikasi 46.053 417.796 - - - 463.849 Sindication
Modal kerja - 155.940 - - - 155.940 Working capital
Konsumer 48 212 22 - - 282 Consumer
Total 1.041.000 658.996 22 - 13.818 1.713.836 Total
2022
Dalam
perhatian
khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/
Current Mention Substandard Doubtful Loss Total
Investasi 2.009.086 443.741 - - 13.818 2.466.645 Investment
Sindikasi 579.821 - - - - 579.821 Sindication
Modal kerja 273.294 - - - - 273.294 Working capital
Konsumer 389 5 - 124 - 518 Consumer
Total 2.862.590 443.746 - 124 13.818 3.320.278 Total
Total kredit yang telah direstrukturisasi dan Total loans that have been restructured and in
dalam kategori kredit bermasalah pada tanggal the category of non-performing loans as of
31 Desember 2023 dan 2022 masing-masing December 31, 2023 and 2022 amounted
sebesar Rp13.840 dan Rp13.942. Rp13,840 and Rp13,942, respectively.
k. Pada tahun 2023, Bank melakukan penjualan k. On 2023, the Bank sold its written off loans.
atas kredit yang dihapusbukukan. Pembayaran Payment for the selling prices of Rp86,429 has
dari harga jual dari kredit tersebut sebesar been fully received by the Bank and presented
Rp86.429 telah diterima seluruhnya oleh Bank as part of “other operating income - others” in
dan dibukukan sebagai bagian dari current year statement of profit or loss and other
“pendapatan operasional lainnya - lain-lain” comprehensive income.
pada laporan laba rugi dan penghasilan
komprehensif lain di tahun berjalan.
88
Page 269
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. Kredit yang Diberikan (lanjutan) 12. Loans (continued)
Pada tahun 2023, Bank melakukan penjualan On 2023, the Bank sold its performing loans.
atas kredit lancar. Pembayaran dari harga jual Payment for the selling prices of Rp425,478
dari kredit tersebut sebesar Rp425.478 telah has been fully received by the Bank and loss
diterima seluruhnya oleh Bank dan kerugian from sale of loans of Rp39,668 was presented
dari penjualan atas kredit sebesar Rp39.668 as part of “other operating expenses - others” in
dibukukan sebagai bagian dari “beban current year statement of profit or loss and other
operasional lainnya - lain-lain” pada laporan comprehensive income.
laba rugi dan penghasilan komprehensif lain di
tahun berjalan.
Bank telah mengalihkan seluruh hak atas arus Bank has transferred all rights to cash flows and
kas dan juga mengalihkan seluruh risiko dan also transferred all risks and benefits of the
manfaat atas kredit yang diberikan yang dijual credit granted for sale. Therefore, the Bank
tersebut. Oleh karena itu, Bank menghentikan derecognized this credit and recognized the
pengakuan atas kredit yang diberikan ini dan recovery of all previously established
mengakui pemulihan seluruh cadangan allowances for impairment losses.
kerugian penurunan nilai yang dibentuk
sebelumnya.
l. Bank telah melakukan restrukturisasi kredit l. The Bank has restructured credit for debtors
untuk debitur yang terdampak pandemi Covid- affected by the Covid-19 pandemic in
19 sesuai dengan POJK No. 11/POJK.03/2020 accordance with POJK No. 11/POJK.03/2020
“Stimulus Perekonomian Nasional sebagai “National Economic stimulus as countercyclical
kebijakan countercyclical dampak penyebaran policy in the impact of the spread of
Corona Virus Disease 2019” tertanggal Coronavirus Disease 2019 dated
13 Maret 2020 yang telah diperbaharui March 13, 2020 which was updated by POJK
beberapa kali dengan POJK No. 48/POJK.03/2020 “First Changes in POJK
No.48/POJK.03/2020 “Perubahan Pertama No. 11/POJK.03/2020” dated
Atas POJK No.11/POJK.03/2020” tertanggal December 1, 2020 and POJK
1 Desember 2020 dan POJK No. 17/POJK.03/2021 “Second Changes in
No. 17/POJK.03/2021 “Perubahan Kedua Atas POJK No. 11/POJK.03/2020” dated
POJK No.11/POJK.03/2020” tertanggal September 10, 2021, also Press Release OJK
10 September 2021 serta Siaran Pers OJK No. SP 85/DHMS/OJK/XI/2022 dated
No. SP 85/DHMS/OJK/XI/2022 tertanggal November 28, 2022 regarding extension of
28 November 2022 tentang Perpanjangan targeted and sectoral credit and financing
Kebijakan Restrukturisasi Kredit dan restructuring policies due to the continued
Pembiayaan Secara Targeted dan Sektoral impact of the Covid-19 pandemic. As of
Atasi Dampak Lanjutan Pandemi Covid-19. Per December 31, 2023 and 2022, Covid-19
tanggal 31 Desember 2023 dan 2022, kredit restructured debit balance amounted to
restrukturisasi Covid-19 masing-masing Rp1,514,614 or Rp3,219,623, respectively.
sebesar Rp1.514.614 Adan Rp3.219.623.
89
Page 270
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. Kredit yang Diberikan (lanjutan) 12. Loans (continued)
m. Pada tanggal 31 Desember 2023 dan 2022, m. As of December 31, 2023 and 2022, details of
rincian kredit bermasalah berdasarkan sektor non-performing loans based on economic
ekonomi adalah sebagai berikut: sector are as follows:
2023 2022
Cadangan Cadangan
Kerugian kerugian
penurunan penurunan
Kredit nilai/ Kredit nilai/
bermasalah/ Allowance for bermasalah/ Allowance
Non-performing impairment Non-performing for impairment
loans losses loans losses
Jasa usaha 17.502 (14.320) 18.911 (12.502) Business service
Perdagangan, restoran
dan hotel 14.864 (14.864) - - Trading, restaurant and hotels
Konstruksi 656 - 2.635 (962) Construction
Pengangkutan, perdagangan Transportation, warehousing
dan komunikasi 2.373 (694) - - and communication
Lain-lain 10.392 (10.408) 15.193 (15.198) Others
Total 45.787 (40.286) 36.739 (28.662) Total
n. Pada tanggal 31 Desember 2023 dan 2022, n. As of December 31, 2023 and 2022, the non-
rasio non-performing loan (“NPL”) adalah performing loan (“NPL”) ratio are as follows:
sebagai berikut:
2023 2022
NPL bruto 0,77% 0,38% Gross NPL
NPL neto 0,09% 0,08% Net NPL
o. Kredit hapus buku sepanjang tahun 2023 dan o. Written off loans during 2023 and 2022,
2022 masing-masing sebesar Rp35.882 dan amounted to Rp35,882 and Rp530,772,
Rp530.772. respectively.
p. Pada tanggal 31 Desember 2023 dan 2022, p. As of December 31, 2023 dan 2022, the Bank
Bank telah memenuhi ketentuan Batas has complied with the Legal Lending Limit
Maksimum Pemberian Kredit (“BMPK”), untuk (“LLL”) requirements for third parties and
pihak ketiga dan pihak berelasi. related parties.
q. Perubahan nilai tercatat bruto kredit yang q. The changes in gross carrying amount on loans
diberikan selama tahun berjalan adalah during the year are as follows:
sebagai berikut:
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2021 7.755.069 2.174.578 6.974 9.936.621 December 31, 2021
Aset baru 4.940.295 243.633 12.421 5.196.349 New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) (4.277.690) (165.027) (2.849) (4.445.566) (exclude write-off)
Transfer ke Tahap 1 253.483 (253.420) (63) - Transfer to Stage 1
Transfer ke Tahap 2 (18.976) 18.976 - - Transfer to Stage 2
Transfer ke Tahap 3 (4.350) (16.376) 20.726 - Transfer to Stage 3
Pengukuran kembali (893.577) (108.774) 530.302 (472.049) Remeasurement
Penghapusbukuan - - (530.772) (530.772) Write-off
Dampak perubahan kurs (22.333) - - (22.333) Effect on exchange rate
31 Desember 2022 7.731.921 1.893.590 36.739 9.662.250 December 31, 2022
90
Page 271
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. Kredit yang Diberikan (lanjutan) 12. Loans (continued)
q. Perubahan nilai tercatat bruto kredit yang q. The changes in gross carrying amount on loans
diberikan selama tahun berjalan adalah during the year are as follows: (continued)
sebagai berikut: (lanjutan)
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2022 7.731.921 1.893.590 36.739 9.662.250 December 31, 2022
Aset baru 3.159.218 197.401 1.877 3.358.496 New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) (5.730.927) (754.260) (17.575) (6.502.762) (exclude write-off)
Transfer ke Tahap 1 486 (486) - - Transfer to Stage 1
Transfer ke Tahap 2 (462.017) 462.017 - - Transfer to Stage 2
Transfer ke Tahap 3 (8.019) (18.052) 26.071 - Transfer to Stage 3
Pengukuran kembali (504.968) (52.998) 34.557 (523.409) Remeasurement
Penghapusbukuan - - (35.882) (35.882) Write-off
Dampak perubahan kurs (2.269) - - (2.269) Effect on exchange rate
31 Desember 2023 4.183.425 1.727.212 45.787 5.956.424 December 31, 2023
r. Perubahan cadangan kerugian penurunan nilai r. The changes in allowance for impairment
kredit yang diberikan selama tahun berjalan losses on loans during the year are as follows:
adalah sebagai berikut:
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2021 81.941 235.916 3.318 321.175 December 31, 2021
Aset baru 68.779 63.138 12.581 144.498 New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) (49.463) (15.816) (3.016) (68.295) (exclude write-off)
Transfer ke Tahap 1 15.051 (14.986) (65) - Transfer to Stage 1
Transfer ke Tahap 2 (297) 297 - - Transfer to Stage 2
Transfer ke Tahap 3 (327) (3.318) 3.645 - Transfer to Stage 3
Pengukuran kembali (23.196) 18.214 542.971 537.989 Remeasurement
Penghapusbukuan - - (530.772) (530.772) Write-off
Dampak perubahan kurs 1.263 269 - 1.532 Effect on exchange rate
31 Desember 2022 93.751 283.714 28.662 406.127 December 31, 2022
Aset baru 65.896 112.498 2.742 181.136 New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) (71.265) (147.682) (16.137) (235.084) (exclude write-off)
Transfer ke Tahap 1 74 (74) - - Transfer to Stage 1
Transfer ke Tahap 2 (5.013) 5.013 - - Transfer to Stage 2
Transfer ke Tahap 3 (434) (2.882) 3.316 - Transfer to Stage 3
Pengukuran kembali 12.623 120.690 57.510 190.823 Remeasurement
Penghapusbukuan - - (35.882) (35.882) Write-off
Dampak perubahan kurs (4.508) 4.452 75 19 Effect on exchange rate
31 Desember 2023 91.124 375.729 40.286 507.139 December 31, 2023
s. Manajemen Bank berkeyakinan bahwa jumlah s. The Bank’s management believes that the
cadangan kerugian penurunan nilai yang allowance for impairment losses provided is
dibentuk cukup untuk menutupi kemungkinan adequate to cover any possible impairment on
penurunan nilai kredit yang diberikan. loans.
t. Informasi mengenai suku bunga kredit yang t. Information in respect of interest rate of loans is
diberikan diungkapkan pada Catatan 3c. disclosed in Note 3c. Information in respect of
Informasi mengenai jatuh tempo kredit yang maturities of loans is disclosed in Note 3d.
diberikan diungkapkan pada Catatan 3d. Information regarding the classification and fair
Informasi mengenai klasifikasi dan nilai wajar value of loans is disclosed in Note 36.
kredit yang diberikan diungkapkan pada
Catatan 36.
91
Page 272
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. Kredit yang Diberikan (lanjutan) 12. Loans (continued)
u. Informasi mengenai kredit yang diberikan u. Information regarding the quality of productive
berdasarkan kualitas aset produktif assets of loans is disclosed in Note 37.
diungkapkan pada Catatan 37.
v. Pada tanggal-tanggal 31 Desember 2023 dan v. As of December 31, 2023 and 2022, loans with
2022, kredit pada pihak berelasi diungkapkan related parties were disclosed in Note 38.
pada Catatan 38.
w. Informasi mengenai kredit yang diberikan w. Information regarding the currency type of
berdasarkan jenis mata uang diungkapkan loans is disclosed in Note 40.
pada Catatan 40.
x. Selama tahun 2023 dan 2022, Bank telah x. During 2023 and 2022, the Bank has taken
menempuh berbagai langkah strategis dalam various strategic steps to manage its non-
mengelola kredit bermasalahnya, antara lain performing loans, either through credit
melalui restrukturisasi kredit, eksekusi agunan, restructuring, collateral execution, and loans
dan penjualan kredit. sale.
13. Efek-Efek 13. Securities
2023
Nilai Nilai
nominal/ tercatat/
Nominal Carrying
Value amount
Nilai wajar melalui Fair value through other
penghasilan komprehensif lain comprehensive income
Pihak Ketiga Third Parties
Rupiah Rupiah
Obligasi pemerintah 140.000 139.922 Government bonds
Biaya perolehan diamortisasi Amortized cost
Pihak Ketiga Third Parties
Rupiah Rupiah
Obligasi pemerintah 250.000 250.030 Government bonds
Total biaya perolehan diamortisasi 250.000 250.030 Total amortized cost
Total 390.000 389.952 Total
Cadangan kerugian penurunan nilai - Allowance for Impairment Losses
Neto 389.952 Net
92
Page 273
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. Efek-Efek (lanjutan) 13. Securities (continued)
2022
Nilai Nilai
nominal/ tercatat/
Nominal Carrying
Value amount
Nilai wajar melalui Fair value through other
penghasilan komprehensif lain comprehensive income
Pihak Ketiga Third Parties
Rupiah Rupiah
Obligasi pemerintah 140.000 139.839 Government bonds
Biaya perolehan diamortisasi Amortized cost
Pihak Ketiga Third Parties
Rupiah Rupiah
Obligasi pemerintah 250.000 250.174 Government bonds
Dolar Amerika Serikat United States Dollar
Wesel SKBDN 125.146 124.169 SKBDN Bills
Total biaya perolehan diamortisasi 375.146 374.343 Total amortized cost
Total 515.146 514.182 Total
Cadangan kerugian penurunan nilai (195) Allowance for Impairment Losses
Neto 513.987 Neto
Rincian efek-efek adalah sebagai berikut: Details of the securities are as follows:
2023
Frekuensi
pembayaran bunga/
Nilai nominal/ Nilai tercatat/ Rentang tanggal jatuh tempo/ Frequency of
Nominal value Carrying amount Range of maturity interest date
Obligasi Pemerintah/ 15 Maret 2024 - 25 April 2025/ 3 bulan/months dan
Government Bonds 390.000 389.952 March 15, 2024 - April 25, 2025 6 bulan/months
2022
Frekuensi
pembayaran bunga/
Nilai nominal/ Nilai tercatat/ Rentang tanggal jatuh tempo/ Frequency of
Nominal value Carrying amount Range of maturity interest date
Obligasi Pemerintah/ 15 Maret 2024 - 25 April 2025/ 3 bulan/months dan
Government Bonds 390.000 390.013 March 15, 2024 - April 25, 2025 4 bulan/months
Wesel SKBDN/ 31 Januari 2023 - 20 Maret 2023/
SKBDN Bills 125.146 124.169 January 31, 2023 - March 20, 2023 -
93
Page 274
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. Efek-Efek (lanjutan) 13. Securities (continued)
Nilai wajar melalui penghasilan komprehensif lain Fair values through other comprehensive income
didasarkan pada harga pasar efek yang tercatat securities are based on market prices of listed
pada tanggal pelaporan. Mutasi securities at the reporting date. Movements of
keuntungan/(kerugian) yang belum direalisasi akibat unrealized gains/(losses) resulting from the
kenaikan/(penurunan) nilai wajar efek-efek dicatat increase/(decrease) in fair value of marketable
sebagai bagian komponen ekuitas, sehingga Bank securities is recorded as part of the equity
mengakui keuntungan/(kerugian) periode berjalan component, and the Bank recognized current period
atas perubahan nilai wajar efek-efek, sedangkan gain/(losses) from changes in fair value of
penyesuaian reklasifikasi atas keuntungan/ marketable securities, whereas reclassification
(kerugian) sudah termasuk dalam laba rugi. adjustment on gains/ (losses) are included in profit
or loss.
Perubahan keuntungan/(kerugian) yang belum The changes of unrealized gains/(losses) on
direalisasi atas efek-efek dalam kelompok nilai wajar marketable securities in fair value through other
melalui penghasilan komprehensif lain adalah comprehensive income:
sebagai berikut:
2023 2022
Saldo awal 28.183 8.605 Beginning balance
Perubahan nilai wajar (36.210) 25.100 Changes in fair value
Pajak penghasilan terkait akun-akun Income tax of related accounts
yang akan direklasifikasi which will reclassified
ke laporan laba rugi 7.966 (5.522) to statement of profit or loss
Saldo Akhir (61) 28.183 Ending balance
Perubahan nilai tercatat bruto efek-efek selama The changes in gross carrying amount on securities
tahun berjalan adalah sebagai berikut: during the year are as follows:
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2021 954.128 - - 954.128 December 31, 2021
Aset baru 207.491 - - 207.491 New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) (741.676) - - (741.676) (exclude write off)
Pengukuran kembali - - - - Remeasurement
Dampak perubahan kurs 94.239 - - 94.239 Effect on exchange rate
31 Desember 2022 514.182 - - 514.182 December 31, 2022
Aset baru - - - - New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) (124.169) - - (124.169) (exclude write off)
Pengukuran kembali (61) - - (61) Remeasurement
Dampak perubahan kurs - - - - Effect on exchange rate
31 Desember 2023 389.952 - - 389.952 December 31, 2023
94
Page 275
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. Efek-Efek (lanjutan) 13. Securities (continued)
Perubahan cadangan kerugian penurunan nilai The changes in allowance for impairment losses on
efek-efek selama tahun berjalan adalah sebagai securities during the year are as follows:
berikut:
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2021 (274) - - (274) December 31, 2021
Aset baru (195) - - (195) New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) 274 - - 274 (exclude write off)
Pengukuran kembali - - - - Remeasurement
Dampak perubahan kurs - - - - Effect on exchange rate
31 Desember 2022 (195) - - (195) December 31, 2022
Aset baru - - - - New assets originated
Aset dihentikan pengakuannya
atau dilunasi (kecuali Assets derecognized or repaid
hapus buku) 195 - - 195 (exclude write off)
Pengukuran kembali (6) - - (6) Remeasurement
Dampak perubahan kurs 6 - - 6 Effect on exchange rate
31 Desember 2023 - - - - December 31, 2023
Manajemen Bank berpendapat bahwa cadangan The Bank’s management believes that no
kerugian penurunan nilai tidak diperlukan. allowances for impairment losses is necessary.
Informasi mengenai suku bunga surat-surat Information in respect of interest rate of securities is
berharga diungkapkan pada Catatan 3c. Informasi disclosed in Note 3c. Information in respect of
mengenai jatuh tempo surat-surat berharga maturities of securities is disclosed in Note 3d.
diungkapkan pada Catatan 3d. Informasi mengenai Information regarding the classification and fair
klasifikasi dan nilai wajar efek-efek diungkapkan value of securities is disclosed in Note 36.
pada Catatan 36.
Informasi mengenai efek-efek yang diberikan Information regarding the quality of productive
berdasarkan kualitas aset produktif diungkapkan assets of securities is disclosed in Note 37.
pada Catatan 37.
Informasi mengenai efek-efek yang diberikan Information regarding the currency type of securities
berdasarkan jenis mata uang diungkapkan pada is disclosed in Note 40.
Catatan 40.
Pada tanggal 31 Desember 2023 dan 2022, tidak As of December 31, 2023 and 2022, there are no
ada efek-efek yang dijadikan jaminan. securities pledged as collateral.
95
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The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. Beban Dibayar Dimuka 14. Prepayments
Rincian beban dibayar dimuka adalah sebagai Details of prepayments are as follows:
berikut:
2023 2022
Perolehan aset tetap 13.723 7.369 Acquisition of fixed assets
Pemeliharaan 12.109 8.286 Maintenance
Asuransi 2.966 2.352 Insurance
Pihak ketiga 2.337 2.762 Third parties
Bonus 1.900 1.918 Bonus
Total 33.035 22.687 Total
15. Aset Tetap dan Aset Hak Guna 15. Fixed Assets and Right-of-Use Assets
Aset tetap dan aset hak guna pada tanggal Fixed assets and right-of-uses as of December 31,
31 Desember 2023 dan 2022 adalah sebagai 2023 and 2022 are as follows:
berikut:
2023
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
Balance Addition Deductions balance
Biaya perolehan: Cost:
Tanah 54.407 - (978) 53.429 Land
Gedung 18.881 - (13.466) 5.415 Buildings
Renovasi dan perbaikan
gedung 72.239 - (2.869) 69.370 Leasehold improvement
Perlengkapan dan perabot Office equipment,
kantor 228.157 13.651 (46.933) 194.875 furniture and fixtures
373.684 13.651 (64.246) 323.089
Aset hak-guna 195.665 - (9.082) 186.583 Right-of-use-assets
Total biaya perolehan 569.349 13.651 (73.328) 509.672 Total cost
Akumulasi penyusutan Accumulated depreciation:
Gedung (9.402) (868) 7.342 (2.928) Buildings
Renovasi dan perbaikan
gedung (50.756) (3.421) 2.814 (51.363) Leasehold improvement
Perlengkapan dan perabot Office equipment,
kantor (158.809) (36.498) 46.605 (148.702) furniture and fixtures
(218.967) (40.787) 56.761 (202,993)
Aset hak-guna (74.984) (23.736) 4.957 (93.763) Right-of-use-assets
Total akumulasi penyusutan (293.951) (64.523) 61.718 (296.756) Total accumulated depreciation
Nilai buku - neto 275.398 212.916 Book value - net
96
Page 277
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
15. Aset Tetap dan Aset Hak Guna (lanjutan) 15. Fixed Assets and Right-of-Use Assets
(continued)
Aset tetap dan aset hak guna pada tanggal Fixed assets and right-of-uses as of December 31,
31 Desember 2023 dan 2022 adalah sebagai 2023 and 2022 are as follows: (continued)
berikut: (lanjutan)
2022
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
Balance Addition Deductions balance
Biaya perolehan: Cost:
Tanah 54.407 - - 54.407 Land
Gedung 18.881 - - 18.881 Buildings
Renovasi dan perbaikan
gedung 76.480 2.448 (6.689) 72.239 Leasehold improvement
Perlengkapan dan perabot Office equipment,
kantor 225.281 16.623 (13.747) 228.157 furniture and fixtures
Kendaraan bermotor 139 - (139) - Vehicles
375.188 19.071 (20.575) 373.684
Aset hak-guna 201.847 5.498 (11.680) 195.665 Right-of-use-assets
Total biaya perolehan 577.035 24.569 (32.255) 569.349 Total cost
Akumulasi penyusutan Accumulated depreciation:
Gedung (8.531) (871) - (9.402) Buildings
Renovasi dan perbaikan
gedung (53.676) (3.744) 6.664 (50.756) Leasehold improvement
Perlengkapan dan perabot Office equipment,
kantor (137.362) (33.671) 12.224 (158.809) furniture and fixtures
Kendaraan bermotor (138) - 138 - Vehicles
(199.707) (38.286) 19.026 (218.967)
Aset hak-guna (56.102) (25.523) 6.641 (74.984) Right-of-use-assets
Total akumulasi penyusutan (255.809) (63.809) 25.667 (293.951) Total accumulated depreciation
Nilai buku - neto 321.226 275.398 Book value - net
Beban penyusutan aset tetap dan aset hak guna Depreciation expense of fixed assets and right-of-
yang dibebankan ke dalam beban umum dan uses charged to general and administrative
administrasi sebesar Rp 64.523 dan Rp63.809 expenses amounted to Rp64,523 and Rp63,809 for
untuk tahun yang berakhir tanggal 31 Desember the years ended December 31, 2023 and 2022,
2023 dan 2022 (Catatan 34). respectively (Note 34).
Rincian penjualan aset tetap adalah sebagai berikut: Details of sale of fixed assets are as follows:
2023 2022
Hasil penjualan aset tetap 5.107 805 Proceeds from sale of fixed assets
Nilai buku (1.900) (1.334) Net book value
Laba (rugi) penjualan aset tetap 3.207 (529) Gain (loss) on sale of fixed assets
97
Page 278
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
15. Aset Tetap dan Aset Hak Guna (lanjutan) 15. Fixed Assets and Right-of-Use Assets
(continued)
Pada tanggal 31 Desember 2023, seluruh hak As of December 31, 2023, all the Bank’s land are in
kepemilikan atas tanah Bank adalah dalam bentuk the form of landrights (Hak Guna Bangunan), which
Hak Guna Bangunan (HGB), yang memiliki sisa have remaining period of legal rights ranging from 2
jangka waktu hak legal berkisar dari 2 tahun sampai to 20 years. The Bank’s management believes that
dengan 20 tahun. Manajemen Bank berkeyakinan the landrights can be extended upon expiry.
bahwa hak kepemilikan atas tanah tersebut dapat
diperpanjang pada saat jatuh tempo.
Pada tanggal 31 Desember 2023 dan 2022, aset As of December 31, 2023, and December 31, 2022,
tetap yang telah disusutkan penuh dan masih fixed assets that have been fully depreciated yet still
digunakan masing-masing sejumlah Rp74.198 dan being used amounted to Rp74,198 and Rp59,009,
Rp59.008. (tidak diaudit) respectively. (unaudited)
Pada tanggal 31 Desember 2023, kendaraan, As of December 31, 2023, motor vehicles, buildings
gedung, perlengkapan dan perabot kantor telah and office equipment were insured with PT Sompo
diasuransikan kepada PT Sompo Insurance Insurance Indonesia and Malacca Trust Insurance
Indonesia dan Malacca Trust Insurance dan pada and as of December 31, 2022, motor vehicles,
tanggal 31 Desember 2022, kendaraan, gedung, buildings and office equipment were insured with PT
perlengkapan dan perabot kantor diasuransikan Sompo Insurance against all risks of physical loss or
kepada PT Sompo Insurance Indonesia terhadap damage for sum insured of Rp142,606 and
semua risiko kehilangan atau kerusakan fisik Rp230,121 as of December 31, 2023 and December
dengan nilai pertanggungan masing-masing 31, 2022, respectively.
sejumlah Rp142.606 dan Rp230.121 untuk
31 Desember 2023 dan 31 Desember 2022.
Manajemen Bank berkeyakinan bahwa nilai The Bank’s management believes that the
pertanggungan aset tetap yang diasuransikan insurance coverage is adequate to cover possible
adalah cukup untuk menutupi kemungkinan losses on the assets insured. The Bank’s
kerugian atas aset yang dipertanggungkan. management also believes that there was no
Manajemen Bank juga berkeyakinan tidak terdapat impairment of fixed assets during the year.
penurunan nilai aset tetap selama tahun berjalan.
Pada tanggal 31 Desember 2023 dan 2022, tidak As of December 31, 2023 and 2022, there are no
ada aset tetap yang dijadikan jaminan. fixed assets pledged as collateral.
Aset hak-guna per 31 Desember 2023 dan 2022 Right-of-use assets as of December 31, 2023 and
adalah sebagai berikut: 2022 as follows:
2023
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Addition Deductions balance
Biaya perolehan: Cost:
Gedung 175.703 - (8.621) 167.082 Buildings
Kendaraan bermotor 3.181 - (461) 2.720 Vehicles
Lainnya 16.781 - - 16.781 Others
195.665 - (9.082) 186.583
Akumulasi penyusutan: Accumulated depreciation:
Gedung (64.712) (18,735) 4.957 (78.490) Buildings
Kendaraan bermotor (881) (747) - (1.628) Vehicles
Lainnya (9.391) (4.254) - (13.645) Others
(74.984) (23.736) 4.957 (93.763)
Nilai buku - neto 120.681 92.820 Book value - net
98
Page 279
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
15. Aset Tetap dan Aset Hak Guna (lanjutan) 15. Fixed Assets and Right-of-Use Assets
(continued)
2022
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Addition Deductions balance
Biaya perolehan: Cost:
Gedung 176.770 - (1.067) 175.703 Buildings
Kendaraan bermotor 4.419 2.240 (3.478) 3.181 Vehicles
Lainnya 20.658 3.258 (7.135) 16.781 Others
201.847 5.498 (11.680) 195.665
Akumulasi penyusutan: Accumulated depreciation:
Gedung (45.463) (20.034) 785 (64.712) Buildings
Kendaraan bermotor (3.124) (1.235) 3.478 (881) Vehicles
Lainnya (7.515) (4.254) 2.378 (9.391) Others
(56.102) (25.523) 6.641 (74.984)
Nilai buku - neto 145.745 120.681 Book value - net
16. Aset Takberwujud 16. Intangible Assets
2023
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Addition Deductions balance
Biaya perolehan: Cost:
Perangkat lunak 110.378 11.659 (298) 121.739 Software
Lisensi penggunaan
perangkat lunak 39.679 3.001 (8) 42.672 Software license
150.057 14.660 (306) 164.411
Akumulasi amortisasi: Accumulated amortization:
Perangkat lunak (58.613) (7.622) 56 (66.179) Software
Lisensi penggunaan
perangkat lunak (34.296) (4.052) 8 (38.340) Software license
(92.909) (11.674) 64 (104.519)
Total 57.148 59.892 Total
2022
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Addition Deductions balance
Biaya perolehan: Cost:
Perangkat lunak 97.012 16.994 (3.628) 110.378 Software
Lisensi penggunaan
perangkat lunak 38.343 1.336 - 39.679 Software license
135.355 18.330 (3.628) 150.057
Akumulasi amortisasi: Accumulated amortization:
Perangkat lunak (50.826) (8.693) 906 (58.613) Software
Lisensi penggunaan
perangkat lunak (31.750) (2.546) - (34.296) Software license
(82.576) (11.239) 906 (92.909)
Total 52.779 57.148 Total
Beban amortisasi yang dibebankan dalam beban Amortization expense charged to general and
umum dan administrasi sejumlah Rp11.674 dan administrative expenses amounted to Rp11,674 and
Rp11.239 untuk tahun 2023 dan 2022 (Catatan 34). Rp11,239 for the year 2023 and 2022 (Note 34).
99
Page 280
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. Aset Takberwujud (lanjutan) 16. Intangible Assets (continued)
Pada tanggal 31 Desember 2023 dan 2022, aset As of December 31, 2023, and December 31, 2022,
takberwujud yang telah diamortisasi penuh dan fixed assets that have been fully depreciated yet still
masih digunakan masing-masing sejumlah being used amounted to Rp101,403 and
Rp101.403 dan Rp127.236. (tidak diaudit) Rp127,236, respectively. (unaudited)
Pada tanggal 31 Desember 2023 dan 2022, seluruh As of December 31, 2023 and 2022, all intangible
aset tak berwujud tidak mengalami penurunan nilai. assets are not impaired.
17. Agunan yang Diambil Alih 17. Foreclosed Assets
Rincian dalam akun ini adalah: Details are as follows:
2023 2022
Agunan yang diambil alih 285.735 736.066 Foreclosed assets
Cadangan kerugian penurunan nilai (35.319) (71.020) Allowance for impairment losses
Total 250.416 665.046 Total
Perubahan cadangan kerugian penurunan nilai The changes in allowance for impairment losses on
agunan yang diambil alih selama tahun berjalan foreclosed assets during the year are as follows:
adalah sebagai berikut:
2023 2022
Saldo awal tahun 71.020 159.549 Balance beginning of year
Pemulihan selama tahun berjalan (35.701) (88.529) Reversal during the year
Saldo akhir tahun 35.319 71.020 Balance end of year
Pada tanggal 31 Desember 2023 dan 2022, Bank On December 31, 2023 and 2022, QNBI received a
telah menerima bank garansi dari pihak berelasi bank guarantee from Qatar National Bank
yaitu Qatar National Bank (Q.P.S.C) untuk menutupi (Q.P.S.C.), a related party, the bank guarantee will
kemungkinan kerugian terhadap risiko kerugian atas cover potential losses in case of the reduction of the
penurunan nilai dari penjualan aset yang diambil alih foreclosed asset value from sales of foreclosed
dengan nilai dari bank garansi tersebut masing- assets with value of the bank guarantee is
masing adalah Rp218.883 dan Rp562.597. Bank Rp218,883 and Rp562,597. This bank guarantee
garansi ini akan digunakan oleh Bank dengan cara will be used by Bank to make claims to Qatar
mengajukan klaim kepada Qatar National Bank National Bank (Q.P.S.C) amounting to the
(Q.P.S.C) sejumlah selisih antara nilai buku dari difference between book value of the foreclosed
aset yang diambil alih yang tercatat pada asset in December 31, 2018 and its sales price after
31 Desember 2018 dengan harga jual setelah related costs. Multiple claims can be made with
dikurangi biaya-biaya penjualan. Pengajuan klaim aggregate amount should not exceed value of bank
dapat dilakukan lebih dari sekali dengan jumlah guarantee. On December 18, 2023, the Bank has
agregat tidak melebihi nilai dari bank garansi. Pada received an addendum of the bank guarantee
tanggal 18 Desember 2023, Bank menerima agreement with Qatar National Bank (Q.P.S.C)
addendum perjanjian bank garansi dengan Qatar which is valid until Juni 30, 2024.
National Bank (Q.P.S.C) yang berlaku sampai
dengan 30 Juni 2024.
Pada tanggal 31 Desember 2023 dan 2022, nilai As of December 31, 2023 and 2022, carrying value
tercatat agunan yang diambil alih (AYDA) masing- of foreclosed assets amounted to Rp285,735 and
masing adalah sebesar Rp285.735 dan Rp736.066. Rp736,066, respectively. Meanwhile, as of
Sedangkan pada tanggal 31 Desember 2023 dan December 31, 2023 and 2022, fair value of
2022, nilai wajar agunan yang diambil alih masing- foreclosed assets amounted to Rp360,807 and
masing sebesar Rp360.807 dan Rp843.280. Rp843,280, respectively.
100
Page 281
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
17. Agunan yang Diambil Alih (lanjutan) 17. Foreclosed Assets (continued)
Sepanjang tahun 2023 dan 2022, Bank telah During 2022 and 2021, the Bank has sold foreclosed
melakukan penjualan agunan yang diambil alih assets with a net value amounted to Rp414,630 and
dengan nilai bersih masing-masing sebesar Rp336,711, respectively.
Rp414.630 dan Rp336.711.
Manajemen Bank berkeyakinan bahwa cadangan The Bank’s management believes that the
kerugian penurunan nilai yang telah dibentuk cukup allowance for impairment losses is adequate to
untuk menutup kemungkinan kerugian atas agunan cover possible losses on foreclosed assets.
yang diambil alih.
Penilaian nilai wajar atas tanah dan bangunan untuk The fair value valuations of land and building for the
tanggal yang berakhir 31 Desember 2023 dan 2022 years ended December 31, 2023 and 2022 are
dilakukan masing-masing oleh penilai independen perfomed by the following external independent
eksternal Kantor Jasa Penilai Publik (“KJPP”) appraiser Kantor Jasa Penilai Publik (“KJPP”)
Firman, Suryantoro, Sugeng, Suzy, Hartomo & Firman, Suryantoro, Sugeng, Suzy, Hartomo &
Rekan dan Toha, Okky, Heru & Rekan. Rekan and Toha, Okky, Heru & Rekan, respectively.
Nilai wajar untuk tujuan pengukuran pengakuan The fair values for the purposes of the measurement
awal dan pengukuran setelah pengakuan awal at initial recognition and the measurement
(Catatan 2q) agunan yang diambil alih dinilai oleh subsequent to the initial recognition (Note 2q) of
KJPP, penilai properti independen eksternal, yang foreclosed assets were determined by KJPP, an
memenuhi kualifikasi profesional dan external independent property appraiser, who fulfills
berpengalaman di lokasi dan kategori aset yang the professional qualifications and experience in the
dinilai. location and category of the assets being valued.
Penilaian dilakukan berdasarkan Standar Penilaian Valuations are performed based on Indonesian
Indonesia (SPI 2018) untuk tujuan pelaporan Valuation Standards (SPI 2018) for the purposes of
keuangan. Nilai wajar ditentukan dengan financial reporting. Fair values are determined using
menggunakan hirarki dan input-input yang the following hierarchy of input used in the valuation
digunakan dalam teknis penilaian untuk aset non- techniques for non-financial assets:
keuangan:
- Tingkat 1: Input yang berasal dari harga - Level 1: Inputs that are quoted prices
kuotasian (tanpa penyesuaian) dalam pasar (unadjusted) in active markets for identical
aktif untuk aset yang identik. assets.
- Tingkat 2: Input selain harga kuotasian pasar - Level 2: Inputs other than quoted market price
dalam level 1 yang dapat diobservasi baik included in level 1 that are observable either
secara langsung maupun tidak langsung. directly or indirectly.
- Tingkat 3: Input yang tidak dapat diobservasi. - Level 3: Inputs that are unobservable.
Nilai wajar adalah berdasarkan pendekatan data The fair values are based on market data approach
pasar dengan membandingkan harga-harga aset by comparing observable market prices of similar
yang serupa yang dapat diobservasi. Harga pasar assets. Market prices in close proximity are adjusted
yang paling mendekati disesuaikan dengan for differences in key attributes such as: land and
perbedaan atribut-atribut utama, seperti: ukuran buildings size, location, occupancy rate, physical
tanah dan bangunan, lokasi, tingkat hunian, kondisi conditions, depreciation factors and replacement
fisik, faktor depresiasi dan biaya penggantian. costs. These fair value measurement also considers
Pengukuran nilai wajar juga mempertimbangkan highest and best use of the asset being valued.
penggunaan tertinggi dan terbaik (highest and best
use) dari aset yang dinilai.
Selama tahun 2023 dan 2022, pengukuran nilai During 2023 and 2022, the above fair value
wajar di atas dikategorikan sebagai nilai wajar Level measurement has been categorized as a Level 2 fair
2 berdasarkan input-input dalam teknik penilaian value based on the inputs to the valuation technique
yang digunakan. used.
101
Page 282
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. Aset Lain-lain 18. Other Assets
2023 2022
Piutang bunga 173.378 83.807 Interest receivable
Tagihan atas transaksi agunan Receivables from foreclosed
yang diambil alih 55.944 155.505 asset transactions
Piutang lain-lain 11.837 10.661 Other receivable
Setoran jaminan 6.818 6.814 Security deposits
Properti terbengkalai 6.543 419 Abandoned property
Lain-lain 1.440 1.971 Others
Total 255.960 259.177 Total
19. Liabilitas Segera 19. Liabilities Payable on Demand
2023 2022
Utang pajak 4.517 6.549 Tax payables
Lain-lain 8.038 17.479 Others
Total 12.555 24.028 Total
20. Simpanan dari Nasabah 20. Deposits from Customers
2023
Pihak berelasi/ Pihak ketiga/
Related parties Third parties Total
Rupiah Rupiah
Giro 1.661 254.447 256.108 Demand deposits
Tabungan 342 439.917 440.259 Saving deposits
Deposito berjangka dan deposito on call - 3.212.738 3.212.738 Time deposits and on call deposits
2.003 3.907.102 3.909.105
Valuta asing Foreign currencies
Giro 15.378 499.052 514.430 Demand deposits
Deposito berjangka dan deposito on call 62.764 1.852.904 1.915.668 Time deposits and on call deposits
78.142 2.351.956 2.430.098
Total 80.145 6.259.058 6.339.203 Total
2022
Pihak berelasi/ Pihak ketiga/
Related parties Third parties Total
Rupiah Rupiah
Giro 2.291 408.305 410.596 Demand deposits
Tabungan 384 405.030 405.414 Saving deposits
Deposito berjangka dan deposito on call 13.498 7.340.219 7.353.717 Time deposits and on call deposits
16.173 8.153.554 8.169.727
Valuta asing Foreign currencies
Giro 15.141 1.203.846 1.218.987 Demand deposits
Deposito berjangka dan deposito on call 66.097 1.149.813 1.215.910 Time deposits and on call deposits
81.238 2.353.659 2.434.897
Total 97.411 10.507.213 10.604.624 Total
102
Page 283
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. Simpanan dari Nasabah (lanjutan) 20. Deposits from Customers (continued)
Saldo deposito berjangka dan deposito on call The amount of time deposits and on call deposits
berdasarkan periodenya: based on period:
2023 2022
Valuta Valuta
asing/ asing/
Foreign Foreign
Rupiah currencies Total Rupiah currencies Total
Kurang dari 1 bulan 788.652 1.138.294 1.926.946 1.147.657 636.774 1.784.431 Less than 1 month
> 1 - 3 bulan 1.127.229 498.791 1.626.020 2.316.433 429.871 2.746.304 > 1 - 3 months
> 3 - 6 bulan 708.876 66.370 775.246 2.701.411 56.197 2.757.608 > 3 - 6 months
> 6 - 12 bulan 516.481 59.031 575.512 987.784 18.344 1.006.128 > 6 - 12 months
On call 71.500 153.182 224.682 200.432 74.724 275.156 On call
Total 3.212.738 1.915.668 5.128.406 7.353.717 1.215.910 8.569.627 Total
Pada tanggal 31 Desember 2023 dan 2022, jumlah As of December 31, 2023 and 2022, time deposits
deposito yang dijadikan sebagai jaminan kredit yang pledged as loan collateral amounted to Rp16,100
diberikan adalah masing-masing sebesar Rp16.100 and Rp31,020, respectively (Note 12).
dan Rp31.020 (Catatan 12).
Informasi mengenai suku bunga simpanan dari Information in respect of interest rate of deposits
nasabah diungkapkan pada Catatan 3c. Informasi from customers is disclosed in Note 3c. Information
mengenai jatuh tempo simpanan dari nasabah in respect of maturities of deposits from customers
diungkapkan pada Catatan 3d. Informasi mengenai is disclosed in Note 3d. Information regarding the
klasifikasi dan nilai wajar simpanan dari nasabah classification and fair value of deposits from
diungkapkan pada Catatan 36. Simpanan dari pihak customers is disclosed in Note 36. Deposits from
berelasi diungkapkan pada Catatan 38. related parties are disclosed in Note 38.
Informasi mengenai simpanan dari nasabah yang Information regarding the currency type of deposits
diberikan berdasarkan jenis mata uang diungkapkan from customers is disclosed in Note 40.
pada Catatan 40.
21. Simpanan dari Bank Lain 21. Deposits from Other Banks
2023 2022
Rupiah Rupiah
Pihak berelasi Related party
Giro (Catatan 38) 276 22 Demand deposits (Note 38)
Pihak ketiga Third parties
Giro 4 3.215 Demand deposits
Deposito berjangka - 2.497 Time deposits
4 5.712
Mata Uang Asing Foreign Currencies
Pihak ketiga Third parties
Giro 1.552 1.568 Demand deposits
Total 1.832 7.302 Total
Saldo deposito berjangka berdasarkan periodenya: The amounts of time deposits based on its period:
2023 2022
Deposito berjangka Time deposits
< 1 bulan - 2.497 < 1 month
Total - 2.497 Total
103
Page 284
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
21. Simpanan dari Bank Lain (lanjutan) 21. Deposits from Other Banks (continued)
Informasi mengenai suku bunga simpanan dari bank Information in respect of interest rate of deposits
lain diungkapkan pada Catatan 3c. Informasi from other banks is disclosed in Note 3c. Information
mengenai jatuh tempo simpanan dari bank lain in respect of maturities of deposits from other banks
diungkapkan pada Catatan 3d. Informasi mengenai is disclosed in Note 3d. Information regarding the
klasifikasi dan nilai wajar simpanan dari bank lain classification and fair value of deposits from other
diungkapkan pada Catatan 36. Simpanan dari pihak banks is disclosed in Note 36. Deposits from related
berelasi diungkapkan pada Catatan 38. parties are disclosed in Note 38.
Informasi mengenai simpanan dari bank lain Information regarding the currency type of deposits
berdasarkan jenis mata uang diungkapkan pada from other banks is disclosed in Note 40.
Catatan 40.
22. Efek-efek yang Dijual dengan Janji Dibeli 22. Securities Sold Under Agreements to
Kembali Repurchase
2023
Efek yang
mendasari/ Rentang tanggal Rentang tanggal Harga pembelian Beban bunga Nilai tercatat/
Pihak lawan/ Underlying penjualan/ pembelian kembali/ kembali/ yang belum diakui/ Carrying
Counterparty securities Range of sell date Range of resale date Repurchase price Unpaid interest amount
Obligasi pemerintah/ 6 Des 2023 - 20 Des 2023/ 3 Jan 2024 - 17 Jan 2024/
Bank Indonesia Government bonds Dec 6, 2023 - Dec 20, 2023 Jan 3, 2024 - Jan 17, 2024 386.565 1.514 385.051
23. Pinjaman Diterima 23. BORROWING
2023 2022
Rupiah Rupiah
PT Bank Central Asia Tbk - 1.000.000 PT Bank Central Asia Tbk
Total - 1.000.000 Total
Berdasarkan Perjanjian Kredit No. 205.170.2021 Based on the Credit Agreement No. 205.170.2021
tanggal 3 Juni 2020, Bank BCA setuju memberikan dated June 3, 2020, Bank BCA agreed to provide a
Fasilitas Term Loan Revolving dengan jumlah Term Loan Revolving Facility with maximum amount
maksimum sebesar Rp1.000.000 untuk modal kerja of Rp1,000,000 for working capital to the Bank
Bank (General Funding Purpose). (General Funding Purpose).
Pinjaman ini dikenakan tingkat suku bunga sebesar The borrowing are subject to interest rate JIBOR
JIBOR dengan marjin tertentu per tahun untuk plus certain margin during the loan period for 12
jangka waktu pinjaman selama 12 (dua belas) bulan. (twelve) months.
Pada tahun 2021, Bank mendapatkan perpanjangan In 2021, the Bank obtained an extension of the
fasilitas selama 24 (dua puluh empat) bulan sampai facility for 24 (twenty-four) months until June 3,
dengan 3 Juni 2023. 2023.
Adapun syarat dan ketentuan yang wajib dipenuhi The terms and conditions that must be met by the
oleh Bank antara lain (i) menyampaikan laporan Bank are as follows; (i) provide annual financial
keuangan tahunan yang telah diaudit oleh Kantor statement which has been audited by a Listed Public
Akuntan Publik Terdaftar, (ii) menyampaikan neraca Accountant Firm, (ii) provide monthly balance sheet
dan perhitungan laba rugi setiap bulan, (iii) and income statement, (iii) provide quarterly
menyampaikan neraca dan perhitungan laba rugi balance sheet and income statement.
triwulanan.
Perjanjian tersebut dijamin dengan Standby Letter of The agreement is secured by Standby Letter of
Credit dari Qatar National Bank (Q.P.S.C.) dalam Credit from Qatar national Bank (Q.P.S.C.) with total
jumlah Rp1.000.000. amount of Rp1,000,000.
104
Page 285
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. Pinjaman Diterima (lanjutan) 23. BORROWING (continued)
Bank telah melakukan pelunasan untuk pinjaman ini The Bank made prepayment for this loan on
pada tanggal 2 Juni 2023. Tidak ada penalti yang June 2, 2023. No penalty has been charged to the
dibebankan kepada Bank atas pelunasan ini. Bank for this prepayment.
24. Pajak Penghasilan 24. Income Tax
a. Beban pajak penghasilan terdiri dari: a. The components of income tax expense are as
follows:
2023 2022
Pajak kini - - Current tax
Pajak tangguhan - - Deferred tax
Total - - Total
b. Berdasarkan Undang-Undang perpajakan di b. Under the Indonesian taxation laws, the Bank
Indonesia, Bank menghitung dan submits tax returns on a self-assessment basis.
melaporkan/menyetorkan pajak berdasarkan The Director General of Tax (DGT) may assess
sistem self-assesment. Direktur Jendral Pajak or amend taxes within 5 (five) years since the
(DJP) dapat menetapkan atau mengubah tax becomes due.
liabilitas pajak dalam waktu 5 (lima) tahun sejak
saat terutangnya pajak.
c. Rekonsiliasi antara rugi sebelum manfaat pajak c. The reconciliation between loss before income
penghasilan yang disajikan dalam laporan laba tax benefit as presented in the statement profit
rugi dan penghasilan komprehensif lain dengan or loss and other comprehensive income and
rugi kena pajak untuk tahun yang berakhir pada taxable loss for the year ended
tanggal-tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022, is as follows:
adalah sebagai berikut:
2023 2022
Laba (rugi) sebelum beban Profit (loss) before income
pajak penghasilan 69.249 (400.732) tax expenses
Beda waktu: Timing differences:
Cadangan kerugian penurunan Allowance for impairment losses
nilai kredit 111.303 87.827 on loans
Cadangan kerugian penurunan lainnya (408) (80.305) Other Allowance for impairment losses
Bonus dan tunjangan yang
masih harus dibayar 13.574 (5.232) Accrued bonus and allowances
Imbalan pasca-kerja (370) (3.257) Post-employment benefits
Penyusutan aset hak guna dan Depreciation of right-of-use assets and
beban bunga liabilitas sewa 7.696 (13.937) interest expense of lease liability
Cadangan kerugian penurunan Allowance for impairment losses on
nilai agunan yang diambil alih (35.701) (88.529) foreclosed assets
Penyusutan aset tetap dan Depreciation of fixed assets and
amortisasi aset takberwujud (4.777) 21.908 amortization of intangible assets
91.317 (81.525)
Beda tetap Permanent differences
Bentuk natura dan kenikmatan 19 172 Benefits in kind
Lain-lain (1.254) 3.490 Others
(1.235) 3.662
Laba (rugi) kena pajak 159.331 (478.595) Taxable income (loss)
Akumulasi rugi fiskal tahun Prior year’s accumulated
sebelumnya (2.705.570) (2.226.975) tax loss carry forward
Rugi fiskal jatuh tempo - - Tax los expired
Total rugi fiskal (2.546.239) (2.705.570) Total fiscal loss
105
Page 286
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. Pajak Penghasilan (lanjutan) 24. Income Tax (continued)
Perhitungan pajak penghasilan badan untuk The calculations of corporate income tax for the
tahun yang berakhir tanggal 31 Desember 2023 year ended December 31, 2023 are estimated
adalah estimasi untuk pengisian SPT 2023 dan numbers for 2023 annual tax return and 2022
perhitungan pajak penghasilan badan 2022 corporate income tax which conform to the
adalah sesuai dengan SPT Bank. Bank’s Annual Tax Return.
d. Rekonsiliasi antara hasil perkalian rugi sebelum d. The reconciliation between loss before income
beban pajak penghasilan dengan tarif pajak tax expense multiplied by the prevailing tax rate
yang berlaku dan manfaat pajak penghasilan and income tax benefit are as follows:
adalah sebagai berikut:
2023 2022
Laba (rugi) sebelum beban Profit (loss) before
pajak penghasilan 69.249 (400.732) income tax benefit
Tarif pajak yang berlaku 22% 22% Prevailing tax rate
(15.235) 88.161
Beda permanen dengan tarif pajak 22% 272 (806) Permanent differences at 22% tax rate
Dampak perubahan tarif pajak - Impact of change in tax rate
Provisi atas pajak tangguhan - - Provision on deferred tax
Dampak aset pajak tangguhan
rugi fiskal 14.963 (87.355) Impact of deferred tax assets of tax loss
Beban pajak - - Income tax expenses
e. Rincian aset (liabilitas) pajak tangguhan pada e. The details of the deferred tax assets (liabilities)
tanggal 31 Desember 2023 dan 2022 adalah as of December 31, 2023 and 2022, are as
sebagai berikut: follows:
Diakui pada
penghasilan
komprehensif
Diakui pada lain/Recognized
laba rugi/ in other
Recognized in comprehensive
2022 profit or loss income 2023
Aset (liabilitas) pajak
tangguhan: Deferred tax assets (liabilities):
Liabilitas imbalan Post-employment
pasca-kerja 14.976 (83) (112) 14.781 benefits obligation
Cadangan kerugian
penurunan nilai Allowance for impairment
nilai aset keuangan 73.685 13.271 - 86.956 losses on financial assets
Bonus dan tunjangan
yang masih Accrued bonus
harus dibayar 10.937 (4.650) - 6.287 and allowanes
Selisih nilai buku aset Differences in net book value
tetap, aset hak guna of fixed assets, right-of-use
dan aset tak berwujud assets and intangible assets
antara dasar pengenaan between tax and
pajak dan akuntansi 13.417 (8.681) 4.736 accounting bases
Cadangan kerugian
penurunan nilai agunan Allowance for impairment
yang diambil alih 15.625 (7.855) - 7.770 losses on foreclosed assets
Rugi belum direalisasi
dari perubahan nilai Unrealized loss from
wajar efek-efek yang changes in fair value of
tersedia untuk dijual (7.948) - 7.966 18 available-for-sale securities
Kerugian pajak tahun
berjalan 150.944 8.858 - 159.802 Current tax loss
Cadangan kerugian Other Allowance for
penurunan lainnya 864 (860) - 4 impairment losses
Aset pajak tagguhan - neto 272.500 - 7.854 280.354 Deferred tax assets - net
106
Page 287
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. Pajak Penghasilan (lanjutan) 24. Income Tax (continued)
e. Rincian aset (liabilitas) pajak tangguhan pada e. The details of the deferred tax assets (liabilities)
tanggal 31 Desember 2023 dan 2022 adalah as of December 31, 2023 and 2022, are as
sebagai berikut: (lanjutan) follows: (continued)
Diakui pada
penghasilan
komprehensif
Diakui pada lain/Recognized
laba rugi/ in other
Recognized in comprehensive
2021 profit or loss income 2022
Aset (liabilitas) pajak
tangguhan: Deferred tax assets (liabilities):
Liabilitas imbalan Post-employment
pasca-kerja 17.955 (716) (2.263) 14.976 benefits obligation
Cadangan kerugian
penurunan nilai Allowance for impairment
nilai aset keuangan 54.363 19.322 - 73.685 losses on financial assets
Bonus dan tunjangan
yang masih Accrued bonus
harus dibayar 12.088 (1.151) - 10.937 and allowanes
Selisih nilai buku asset Differences in net book value
tetap, aset hak guna of fixed assets, right-of-use
dan aset takberwujud assets and intangible assets
antara dasar pengenaan between tax and
pajak dan akuntansi 11.664 1.753 - 13.417 accounting bases
Cadangan kerugian
penurunan nilai agunan Allowance for impairment
yang diambil alih 35.101 (19.476) - 15.625 losses on foreclosed assets
Rugi belum direalisasi
dari perubahan nilai Unrealized loss from
wajar efek-efek yang changes in fair value of
tersedia untuk dijual (2.426) - (5.522) (7.948) available-for-sale securities
Kerugian pajak tahun
berjalan 133.009 17.935 - 150.944 Current tax loss
Cadangan kerugian Other Allowance for
Penurunan lainnya 18.531 (17.667) - 864 impairment losses
Aset pajak tagguhan - neto 280.285 - (7.785) 272.500 Deferred tax assets - net
f. Manajemen Bank berkeyakinan bahwa seluruh f. The Bank’s management believes that total
aset pajak tangguhan diatas pada Catatan 24 deferred tax assets above on Note 24 are
kemungkinan besar dapat direalisasi pada probable to be realized in the future years.
tahun-tahun mendatang.
g. Pada 31 Desember 2023 dan 2022, Bank g. As of December 31, 2023 and 2022, the Bank
memiliki akumulasi rugi fiskal untuk tahun 2023 had tax loss carryforwards for fiscal years 2023
dan 2022 sebesar Rp2.546.239 dan and 2022 amounted Rp2,546,239 and
Rp2.705.570 yang akan berakhir di tahun Rp2,705,570 which will expire between 2024 -
antara 2024 - 2028. 2028.
h. Aset pajak tangguhan atas rugi fiskal yang h. Deferred tax asset on tax loss carryforwards
belum dikompensasi sebesar Rp159.802 diakui amounted to Rp159,802 have been recognized
karena laba fiskal pada masa mendatang akan because future taxable profits will be available
tersedia untuk dikompensasi dimana Bank bisa against which the Bank can utilize the benefits
memanfaatkan keuntungan dari hal ini. there from.
107
Page 288
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. Liabilitas Imbalan Kerja 25. Employment Benefits
Imbalan Pasca Kerja Post Employee Benefits
Bank wajib memberikan imbalan pasca-kerja Bank is required to provide post-employment
kepada karyawannya pada saat pemutusan benefits to its employees when their employment is
hubungan kerja atau pada saat karyawan terminated or when they retire. These benefits are
menyelesaikan masa kerjanya. Imbalan pasca-kerja primarily based on years of service and the
ini diberikan terutama berdasarkan masa kerja dan employees’ compensation at termination or
kompensasi karyawan pada saat pemutusan retirement. Provision of post-employment benefits
hubungan kerja atau selesainya masa kerja. for Bank employees who join on and after January 1,
Pemberian imbalan pasca-kerja kepada karyawan 2022 refers to Job Creation Law No. 11/2020 and
Bank yang bergabung saat dan setelah 1 Januari the accompaniying Government Regulation
2022 mengacu pada Undang-Undang Cipta Kerja No.35/2021, while the provision of post-employment
No. 11/2020 dan Peraturan Pemerintah benefits for Bank employees who join before
No. 35/2021, sedangkan pemberian imbalan pasca January 1, 2022 refers to Labor Law No. 13/2013.
kerja kepada karyawan Bank yang bergabung
sebelum 1 Januari 2022 mengacu pada Undang-
Undang Ketenagakerjaan No. 13/2013.
Imbalan jangka panjang lainnya Other long-term benefits
Imbalan jangka panjang lainnya terdiri dari cuti Other long-term benefits consist of long service
panjang. Program cuti panjang dikelola sendiri oleh leave. The long service leave program is managed
Bank dan merupakan program imbalan kerja bagi by the Bank itself and is an employee benefit
karyawan untuk penggantian hak cuti panjang. program for employees to reimburse long service
leave rights.
Tabel berikut menyajikan liabilitas imbalan kerja The following table summarizes the obligation for
Bank yang tercatat di laporan posisi keuangan pada employment benefits of the Bank as recorded in the
tanggal 31 Desember 2023 dan 2022, dan statement of financial position as of December 31,
perubahan liabilitas imbalan kerja dan beban yang 2023 and 2022, and movement in the obligation and
diakui dalam laporan laba rugi dan penghasilan expense recognized in the statement of profit or loss
komprehensif lain untuk tahun yang berakhir tanggal and other comprehensive income for the years
31 Desember 2023 dan 2022: ended December 31, 2023 and 2022:
2023
Imbalan Manfaat Cuti
Pasca Kerja/ Panjang/
Post Employment Long Leave
Benefit Benefit Total
Present value of obligation for
Nilai kini liabilitas employment benefits,
awal tahun 61.628 6.438 68.066 beginning of the year
Diakui melalui laba atau rugi Recognized in profit or loss
Beban jasa kini 11.261 1.268 12.529 Current service cost
Beban atas kewajiban 3.663 409 4.072 Interest on obligation
Pengukuran kembali atas imbalan Remeasurement of other
jangka panjang lainnya - 1.236 1.236 long-term benefit
14.924 2.913 17.837
Diakui melalui pendapatan Recognized in other
komprehensif lainnya comprehensive income
Keuntungan aktuarial Actuarial gain
yang muncul dari: arising from:
Penyesuaian pengalaman (509) - (509) Experience adjustment
Pembayaran imbalan kerja Payments of benefits
selama tahun berjalan (16.628) (1.579) (18.207) during the year
Nilai kini liabilitas imbalan kerja Present value of obligation for
akhir tahun 59.415 7.772 67.187 employment benefits, end of the year
108
Page 289
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. Liabilitas Imbalan Kerja (lanjutan) 25. Employment Benefits (continued)
Imbalan jangka panjang lainnya (lanjutan) Other long-term benefits (continued)
Tabel berikut menyajikan liabilitas imbalan kerja The following table summarizes the obligation for
Bank yang tercatat di laporan posisi keuangan pada employment benefits of the Bank as recorded in the
tanggal 31 Desember 2023 dan 2022, dan statement of financial position as of December 31,
perubahan liabilitas imbalan kerja dan beban yang 2023 and 2022, and movement in the obligation and
diakui dalam laporan laba rugi dan penghasilan expense recognized in the statement of profit or loss
komprehensif lain untuk tahun yang berakhir tanggal and other comprehensive income for the years
31 Desember 2023 dan 2022: (lanjutan) ended December 31, 2023 and 2022: (continued)
2022
Imbalan Manfaat Cuti
Pasca Kerja/ Panjang/
Post Employment Long Leave
Benefit Benefit Total
Present value of obligation for
Nilai kini liabilitas imbalan kerja employment benefits,
awal tahun 73.937 7.637 81.610 beginning of the year
Diakui melalui laba atau rugi Recognized in profit or loss
Beban jasa kini 8.373 (111) 8.262 Current service cost
Beban atas kewajiban 4.211 421 4.632 Interest on obligation
Pengukuran kembali atas imbalan Remeasurement of other
jangka panjang lainnya (1.500) - (1.500) long-term benefit
Penyesuaian atas perubahan Adjustment due to change in
metode atribusi manfaat (6.094) - (6.094) benefit attribution method
4.990 310 5.300
Diakui melalui pendapatan Recognized in other
komprehensif lainnya comprehensive income
Keuntungan aktuarial Actuarial gain
yang muncul dari: arising from:
Penyesuaian pengalaman (10.288) - (10.288) Experience adjustment
Pembayaran imbalan kerja Payments of benefits
selama tahun berjalan (7.011) (1.545) (8.556) during the year
Nilai kini liabilitas imbalan kerja Present value of obligation for
akhir tahun 61.628 6.438 68.066 employment benefits, end of the year
Mutasi atas nilai kini liabilitas imbalan kerja untuk The movement in the present value of obligation for
tahun yang berakhir pada tanggal 31 Desember employment benefit for the years ended
2023 dan 2022: December 31, 2023 and 2022, are as follows:
2023
Imbalan Manfaat Cuti
Pasca Kerja/ Panjang/
Post Employment Long Leave
Benefit Benefit Total
Present value of obligation for
Nilai kini liabilitas imbalan kerja, employment benefits,
awal tahun 61.628 6.438 68.066 beginning of the year
Beban jasa kini 11.261 1.268 12.529 Current service cost
Beban jasa lalu - 1.236 1.236 Past service cost
Beban atas kewajiban 3.663 409 4.072 Interest on obligation
Pengukuran kembali atas Remeasurement of defined
program manfaat pasti (509) - (509) benefit plan
Pembayaran imbalan kerja Payments of benefits
selama tahun berjalan (16.628) (1.579) (18.207) during the year
Present value of obligation for
Nilai kini liabilitas imbalan for employment benefits,
kerja akhir tahun 59.415 7.772 67.187 end of the year
109
Page 290
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. Liabilitas Imbalan Kerja (lanjutan) 25. Employment Benefits (continued)
Mutasi atas nilai kini liabilitas imbalan kerja untuk The movement in the present value of obligation for
tahun yang berakhir pada tanggal 31 Desember employment benefit for the years ended
2023 dan 2022: (lanjutan) December 31, 2023 and 2022, are as follows:
(continued)
2022
Imbalan Manfaat Cuti
Pasca Kerja/ Panjang/
Post Employment Long Leave
Benefit Benefit Total
Present value of obligation for
Nilai kini liabilitas imbalan kerja, employment benefits,
awal tahun 73.937 7.673 81.610 beginning of the year
Beban jasa kini 8.373 (111) 8.262 Current service cost
Beban jasa lalu (1.500) - (1.500) Past service cost
Beban atas kewajiban 4.211 421 4.632 Interest on obligation
Pengukuran kembali atas Remeasurement of defined
program manfaat pasti (10.288) - (10.288) benefit plan
Pembayaran imbalan kerja Payments of benefits
selama tahun berjalan (7.011) (1.545) (8.556) during the year
Penyesuaian atas perubahan Adjustment due to change in
metode atribusi manfaat (6.094) - (6.094) benefit attribution method
Present value of obligation for
Nilai kini liabilitas imbalan for employment benefits,
kerja akhir tahun 61.628 6.438 68.066 end of the year
Perhitungan liabilitas imbalan kerja dan imbalan The calculation of obligation for employment
jangka panjang lainnya pada tanggal 31 Desember benefits and other long term benefit as of
2023 dan 2022 masing-masing dilakukan oleh December 31, 2023 and 2022 was performed by
Santhi Devi & Ardianto Handoyo (dahulu Willis Santhi Devi & Ardianto Handoyo and (formerly Willis
Tower Watson) sebagai aktuaris independen Towers Watson) as the independent actuary based
berdasarkan laporannya masing-masing pada on its reports dated January 29, 2024 and January
tanggal 29 Januari 2024 dan 18 Januari 2023. 18, 2023, respectively. Obligation for employment
Liabilitas imbalan pasti tersebut dihitung dengan benefits are calculated using the “Projected Unit
menggunakan metode “Projected Unit Credit” dan Credit” method with the following assumptions:
asumsi-asumsi signifikan sebagai berikut:
2023 2022
Tingkat diskonto per tahun 6,50% 6,75% Discount rate per annum
Kenaikan gaji per tahun 5,00% 5,00% Salary increase per annum
Usia pensiun 55 tahun/years 55 tahun/years Pension age
Tabel TMI 2019/ Tabel TMI 2019/
Tingkat kematian TMI 2019 Table TMI 2019 Table Mortality rate
Jumlah penyesuaian yang timbul pada liabilitas The amounts of experience adjustments arising on
program untuk tahun yang berakhir pada tanggal 31 the plan liabilities for the three ended 31 December
Desember 2023 dan posisi tiga tahun sebelumnya 2023 and previous four years are as follows
adalah sebagai berikut (tidak diaudit): (unaudited):
2023 2022 2021 2020
Present value of
Nilai kini liabilitas (59.415) (61.628) (81.610) (74.016) benefits obligation
Experience adjustment
Penyesuaian liabilitas 509 10.288 5.956 10.418 on liability
110
Page 291
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. Liabilitas Imbalan Kerja (lanjutan) 25. Employment Benefits (continued)
Sensitivitas dari liabilitas manfaat pasti terhadap The sensitivity of defined benefit obligation to
perubahan asumsi aktuaria adalah sebagai berikut: changes in the weighted assumptions are as
(tidak diaudit) follows: (unaudited)
Dampak Tehadap Liabilitas Manfaat Pasti/
Impact on Defined Benefit Obligation
2023 2022
Nilai Kini Nilai Kini
Liabilitas Liabilitas
Manfaat Pasti/ Manfaat Pasti/
Perubahan Asumsi/ Present value of Present value of
Change in Assumption Benefit obligation Benefit obligation
Tingkat diskonto/ Kenaikan/Increase 1% (3.329) (2.912)
Discount rate Penurunan/Decrease 1% 3.653 3.195
Tingkat kenaikan gaji/ Kenaikan/Increase 1% 3.673 3.219
Salary increase rate Penurunan/Decrease 1% (3.407) (2.986)
Jatuh tempo dari liabilitas manfaat pasti yang tidak Expected maturity analysis of undiscounted defined
terdiskonto pada tanggal-tanggal 31 Desember benefits obligation as of December 31, 2023 and
2023 dan 2022: (tidak diaudit) 2022: (unaudited)
2023 2022
1 tahun 5.623 5.334 1 year
>1-5 tahun 49.549 42.308 >1-5 years
>5-10 tahun 72.942 69.466 >5-10 years
26. Beban yang Masih Harus Dibayar dan Liabilitas 26. Accruals and Other Liabilities
Lain-lain
2023 2022
LiabilItas sewa 106.636 124.580 Lease liability
Beban operasional yang masih
harus dibayar 68.610 64.399 Accrued operational expense
Kesejahteraan karyawan 25.893 11.391 Employee welfare
Liabilitas bunga 22.797 35.458 Interests payable
Biaya bancassurance yang
belum diamortisasi 21.818 25.455 Unamortized bancassurance fee
Uang muka atas penjualan Down payment funds from
agunan yang diambil alih 3.806 53.628 sales of foreclosed assets
Setoran jaminan 265 5.094 Security deposits
Liabilitas lainnya* 4.545 13.217 *Other Liabilities
Total 254.370 333.222 Total
*) Liabilitas lainnya terdiri dari suspense account dan uang *) Other liabilities consist of suspense account and electronic
elektronik. money.
111
Page 292
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
27. Modal Saham dan Dana Setoran Modal 27. Share Capital and Advanced Capital
Komposisi pemegang saham Bank pada tanggal The composition of the Banks’ shareholders as of
31 Desember 2023 dan 2022 adalah sebagai December 31, 2023 and 2022, is as follows:
berikut:
2023
Persentase
kepemilikan/
Total saham/ Percentage
Number of of ownership
shares (%) Total
Qatar National Bank (Q.P.S.C.) 33.621.884.939 95,63 8.405.471 Qatar National Bank (Q.P.S.C.)
Masyarakat (masing-masing
di bawah 5%) 1.536.163.426 4,37 384.041 Public (each below 5%)
Total 35.158.048.365 100,00 8.789.512 Total
2022
Persentase
kepemilikan/
Total saham/ Percentage
Number of of ownership
shares (%) Total
Qatar National Bank (Q.P.S.C.) 18.900.786.704 92,48 4.725.197 Qatar National Bank (Q.P.S.C.)
Masyarakat (masing-masing
di bawah 5%) 1.535.899.280 7,52 383.974 Public (each below 5%)
Total 20.436.685.984 100,00 5.109.171 Total
Berdasarkan Rapat Umum Pemegang Saham Luar Based on the Second Extraordinary Shareholder’s
Biasa Kedua pada tanggal 26 Juni 2009, General Meeting on June 26, 2009, effected by deed
sebagaimana dinyatakan dalam akta No. 85 tanggal No. 85 dated June 26, 2009 of Fathiah Helmi, SH,
26 Juni 2009 yang dibuat dihadapan Fathiah Helmi, notary public in Jakarta, the Bank released the First
SH, notaris di Jakarta, Bank melakukan Penawaran Limited Public Offering (PUT I) by issuing the Rights
Umum Terbatas I (PUT I) dengan menerbitkan Hak Issue (HMETD) amounting to 125,304,750 shares
Memesan Efek Terlebih Dahulu (HMETD) sejumlah with par value of Rp250 (full amount) per share at
125.304.750 saham dengan nilai nominal sebesar an offering price of Rp320 (full amount) per share.
Rp250 (nilai penuh) per saham yang ditawarkan This share issuance through PUT I resulted in
dengan harga Rp320 (dalam Rupiah penuh) per additional paid-in capital of Rp8,771.
saham. Penerbitan saham melalui PUT I tersebut
menghasilkan agio saham sebesar Rp8.771.
Setelah PUT I, modal ditempatkan dan disetor Bank After the PUT I, the Bank’s issued and fully paid
meningkat menjadi 626.523.750 lembar saham atau capital increased to 626,523,750 shares or
senilai Rp156.631. Rp156,631.
Berdasarkan Rapat Umum Pemegang Saham Luar Based on the Extraordinary Shareholder’s General
Biasa pada tanggal 27 Desember 2010 Meeting on December 27, 2010, as effected by deed
sebagaimana dinyatakan dalam akta No. 63 tanggal No. 63 dated December 27, 2010 of Fathiah Helmi,
27 Desember 2010 yang dibuat di hadapan Fathiah SH, notary public in Jakarta, the Bank released the
Helmi, SH, notaris di Jakarta, Bank melakukan Second Limited Public Offering (PUT II) by issuing
Penawaran Umum Terbatas II (PUT II) dengan the Rights Issue (HMETD) amounting to
menerbitkan Hak Memesan Efek Terlebih Dahulu 2,935,263,768 shares with par value and at the
(HMETD) sejumlah 2.935.263.768 saham dengan offering price of Rp250 (in full Rupiah) per share.
nilai nominal dan harga penawaran sebesar Rp250
(dalam Rupiah penuh) per saham.
Setelah PUT II, modal ditempatkan dan disetor Bank After the PUT II, the Bank’s issued and fully paid
meningkat menjadi 3.561.787.518 saham atau capital increased to 3,561,787,518 shares or
senilai Rp890.447. Rp890,447.
112
Page 293
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
27. Modal Saham dan Dana Setoran Modal (lanjutan) 27. Share Capital and Advanced Capital (continued)
Berdasarkan Akta Akuisisi No. 26 tanggal Based on the Acquisition Deed No. 26 dated
26 Januari 2011 yang dibuat di hadapan Fathiah January 26, 2011, of Fathiah Helmi, SH, notary
Helmi, SH, notaris di Jakarta, Bank dan Qatar public in Jakarta, the Bank and Qatar National Bank
National Bank (Q.P.S.C.) telah menandatangani (Q.P.S.C.) have signed the Deed of Acquisition
Akta Akuisisi dimana Qatar National Bank where Qatar National Bank (Q.P.S.C.) as a standby
(Q.P.S.C.) sebagai pembeli siaga dalam rights issue buyer in the rights issue has acquired 2,478,728,032
telah memperoleh 2.478.728.032 saham biasa atas ordinary shares of New Shares with a nominal value
Saham Baru dengan nominal Rp250 (nilai penuh) of Rp250 (full amount) per share or Rp619,682.
per saham atau senilai Rp619.682.
Pada tanggal 27 Mei 2013, Bank memperoleh On May 27, 2013, the Bank obtained the Effective
Pernyataan Efektif dari Otoritas Jasa Keuangan Notification from the Otoritas Jasa Keuangan
(“OJK”) berdasarkan Surat Keputusan (“OJK”) through its Decree No. S-141/D.04/2013 in
No. S-141/D.04/2013 dalam rangka Penawaran relation to the Third Limited Public Offering (PUT III)
Umum Terbatas III (PUT III) dengan menerbitkan by conducting the Rights Issue (HMETD) amounting
Hak Memesan Efek Terlebih Dahulu (HMETD) to 2,596,543,000 shares with par value and at the
sejumlah 2.596.543.000 saham dengan nilai offering price of Rp250 (full amount) per share.
nominal dan harga penawaran sebesar Rp250 (nilai
penuh) per saham.
Setelah PUT III, modal ditempatkan dan disetor After the PUT III, the Bank’s issued and fully paid
Bank meningkat menjadi 6.158.330.518 lembar capital increased to 6,158,330,518 shares or
saham atau senilai Rp1.539.583. Rp1,539,583.
Pada tanggal 2 Juni 2014, Bank memperoleh On June 2, 2014, the Bank obtained the Effective
Pernyataan Efektif dari OJK berdasarkan Surat Notification from the OJK through its Decree
Keputusan No. S-253/D.04/2014 dalam rangka No.S-253/D.04/2014 in relation to the Fourth Limited
Penawaran Umum Terbatas IV (PUT IV) dengan Public Offering (PUT IV) by conducting the Rights
menerbitkan Hak Memesan Efek Terlebih Dahulu Issue (HMETD) amounting to 2,598,815,479 shares
(HMETD) sejumlah 2.598.815.479 saham dengan with par value and at the offering price of Rp250 (full
nilai nominal dan harga penawaran sebesar Rp250 amount) per share.
(nilai penuh) per saham.
Setelah PUT IV, modal ditempatkan dan disetor After the PUT IV, the Bank’s issued and fully paid
Bank meningkat menjadi 8.757.145.997 lembar capital increased to 8,757,145,997 shares or
saham atau senilai Rp2.189.287. equivalent to Rp2,189,287.
Berdasarkan Akta Pernyataan Keputusan Rapat Based on the Deed of Minutes of Annual
Umum Pemegang Saham Tahunan Bank No. 37 Shareholders’ General Meeting of Bank No. 37
tanggal 27 Februari 2015 yang dibuat di hadapan dated February 27, 2015 of Fathiah Helmi, SH,
Fathiah Helmi, SH, notaris di Jakarta, para notary public in Jakarta, the shareholders agreed to
pemegang saham menyetujui peningkatan modal increase the Bank’s authorized share capital from
dasar Bank dari Rp2.500.000 atau sebanyak Rp2,500,000 or 10,000,000,000 shares to
10.000.000.000 saham, menjadi Rp8.000.000 atau Rp8,000,000 or 32,000,000,000 shares.
sebanyak 32.000.000.000 saham.
Peningkatan modal dasar tersebut telah disetujui The increase in the authorized share capital has
oleh Menteri Hukum dan Hak Asasi Manusia been approved by the Minister of Laws and Human
Republik Indonesia dengan Surat Keputusan Rights of the Republic of Indonesia under his
No. AHU-0004611.AH.01.02 Tahun 2015 tanggal Decree No. AHU-0004611.AH.01.02 Year 2015
24 Maret 2015 serta telah diumumkan dalam Berita dated March 24, 2015 and was published into the
Negara Republik Indonesia No. 35 tanggal 30 April State Gazette of the Republic of Indonesia No. 35
2015, Tambahan No. 25140. dated April 30, 2015, Addition No. 25140.
113
Page 294
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
27. Modal Saham dan Dana Setoran Modal (lanjutan) 27. Share Capital and Advanced Capital (continued)
Pada tanggal 14 Desember 2016, Bank On December 14, 2016, Bank obtained capital
memperoleh tambahan modal lainnya berupa dana injection in the form of advanced capital. The Capital
setoran modal yang dilakukan dengan cara injection is done through fund transfer by Qatar
penyetoran dana oleh Qatar National Bank National Bank (Q.P.S.C.) amounted to USD56
(Q.P.S.C.) sebesar USD56 juta atau setara dengan million or equivalent to Rp751,800.
Rp751.800.
Pada tanggal 16 Juni 2017, Bank memperoleh On June 16, 2017, Bank obtained capital injection in
tambahan modal lainnya berupa dana setoran the form of advanced capital. The Capital injection
modal yang dilakukan dengan cara penyetoran dana is done through fund transfer by Qatar National
oleh Qatar National Bank (Q.P.S.C.) sebesar Bank (Q.P.S.C.) amounted to USD36 million or
USD36 juta atau setara dengan Rp478.000. equivalent to Rp478,000.
Pada tanggal 20 Juni 2017, Bank memperoleh On June 20, 2017, the Bank Obtained the Effective
Pernyataan Efektif dari OJK berdasarkan Surat Notification from OJK through its Decree
Keputusan No. S-330/D.04/2017 dalam rangka No. S-330/D.04/2017 in relation to the the fifth
Penawaran Umum Terbatas V (PUT V) dengan Limited Public Offering (PUT V) by conducting the
menerbitkan Hak Memesan Efek Terlebih Dahulu Rights Issue (HMETD) amounting to 8,235,719,252
(HMETD) sejumlah 8.235.719.252 saham dengan shares with par value and at the offering price of
nilai nominal dan harga penawaran sebesar Rp250 Rp250 (full amount) per share.
(nilai penuh) per saham.
Setelah PUT V, modal ditempatkan dan disetor After the PUT V, the Bank’s issued and fully paid
Bank meningkat menjadi 16.992.865.249 lembar capital increased to 16,992,865,249 shares or
saham atau senilai Rp4.248.216. Rp4,248,216.
Pada tanggal 4 Desember 2017, Bank memperoleh On December 4, 2017, Bank obtained capital
tambahan modal lainnya berupa dana setoran injection in the form of advanced capital. The capital
modal yang dilakukan dengan cara penyetoran dana injection is done through fund transfer by Qatar
oleh Qatar National Bank (Q.P.S.C.) sebesar National Bank (Q.P.S.C.) amounted to USD61
USD61 juta atau setara dengan Rp824.110. million or equivalent to Rp824,110.
Pada tanggal 22 Mei 2018, Bank memperoleh On May 22, 2018, the Bank Obtained the Effective
Pernyataan Efektif dari OJK berdasarkan Surat Notification from OJK through its Decree
Keputusan No. S-53/D.04/2018 dalam rangka No. S-53/D.04/2018 in relation to the the fifth Limited
Penawaran Umum Terbatas VI (PUT VI) dengan Public Offering VI (PUT VI) by conducting the Rights
menerbitkan Hak Memesan Efek Terlebih Dahulu Issue (HMETD) amounting to 3,786,010,377 ares
(HMETD) sejumlah 3.786.010.377 dengan nilai with par value and at the offering price of Rp250 (full
nominal dan harga penawaran sebesar Rp250 (nilai amount) per share.
penuh) per saham.
Setelah PUT VI, modal ditempatkan dan disetor After the PUT VI, the Bank’s issued and fully paid
Bank meningkat menjadi 20.436.685.984 lembar capital increased to 20,436,685,984 shares or
saham atau senilai Rp5.109.171. Rp5,109,171.
Pada tanggal 6 November 2018, Bank memperoleh On November 6, 2018, Bank obtained capital
tambahan modal lainnya berupa dana setoran injection in the form of advanced capital. The Capital
modal yang dilakukan dengan cara penyetoran dana injection is done through fund transfer by Qatar
oleh Qatar National Bank (Q.P.S.C.) sebesar National Bank (Q.P.S.C.) amounted to USD45
USD45 juta atau setara dengan Rp656.101. million or equivalent to Rp656,101.
Pada tanggal 15 Oktober 2020, Bank memperoleh On October 15, 2020, Bank obtained capital
tambahan modal lainnya berupa dana setoran injection in the form of advanced capital. The Capital
modal yang dilakukan dengan cara penyetoran dana injection is done through fund transfer by Qatar
oleh Qatar National Bank (Q.P.S.C.) sebesar National Bank (Q.P.S.C.) amounted to USD30
USD30 juta atau setara dengan Rp442.230. million or equivalent to Rp442,230.
114
Page 295
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
27. Modal Saham dan Dana Setoran Modal (lanjutan) 27. Share Capital and Advanced Capital (continued)
Pada 22 Desember 2021, Bank memperoleh On December 22, 2021, Bank obtained capital
tambahan modal berupa dana setoran modal yang injection in the form of advanced capital. The Capital
dilakukan dengan cara penyetoran dana oleh Qatar injection is done through fund transfer by Qatar
National Bank (Q.P.S.C.) sebesar Rp1.500.000. National Bank (Q.P.S.C.) amounted to
Rp1,500,000.
Berdasarkan Akta Pernyataan Keputusan Rapat Based on the Deed of Minutes of Annual
Umum Pemegang Saham Tahunan No. 33 tanggal Shareholders’ General Meeting of Bank No. 33
21 Juli 2022 yang dibuat dihadapan Fathiah Helmi, dated July 21, 2022 of Fathiah Helmi, SH, notary
SH, notaris di Jakarta, para pemegang saham public in Jakarta, the shareholders agreed to
menyetujui peningkatan modal dasar Bank dari increase the Bank’s authorized share capital from
Rp8.000.000 atau sebanyak 32.000.000.000 Rp8,000,000 or 32,000,000,000 shares to
saham, menjadi Rp10.000.000 atau sebanyak Rp10,000,000 or 40,000,000,000 shares.
40.000.000.000 saham.
Peningkatan modal dasar tersebut telah disetujui The increase in the authorized share capital has
oleh Menteri Hukum dan Hak Asasi Manusia been approved by the Minister of Laws and Human
Republik Indonesia dengan surat keputusan Rights of the Republic of Indonesia under his
No. AHU-0055864.AH.01.02 Tahun 2022, tanggal 8 Decree No. AHU-0055864.AH.01.02 Year 2022
Agustus 2022. dated August 8, 2022.
Pada 16 November 2022, Bank memperoleh On November 16, 2022, Bank obtained capital
tambahan modal berupa dana setoran modal yang injection in the form of advanced capital. The Capital
dilakukan dengan cara penyetoran dana oleh Qatar injection is done through fund transfer by Qatar
National Bank (Q.P.S.C.) sebesar USD64.8 juta National Bank (Q.P.S.C.) amounted to USD64,8
atau setara dengan Rp1.000.000. million or equivalent to Rp1,000,000.
Pada tanggal 28 April 2023, Bank memperoleh On April 28, 2023, the Bank obtained the effective
Pernyataan Efektif dari OJK berdasarkan Surat notification from OJK through its Decree No. S-
Keputusan No. S-109/D.04/2023 dalam rangka 109/D.04/2023 in relation to the Limited Public
Penawaran Umum Terbatas VII (PUT VII) dengan Offering VII (PUT VII) by conducting the Rights
menerbitkan Hak Memesan Efek Terlebih Dahulu Issue (HMETD) of 14,721,362,381 shares with par
(HMETD) sejumlah 14.721.362.381 saham dengan value and the offering price of Rp250 (in full Rupiah)
nilai nominal dan harga penawaran sebesar Rp250 per share.
(dalam Rupiah penuh) per saham.
Setelah PUT VII, modal ditempatkan dan disetor After Right Issue VII, the issued and paid-in capital
Bank meningkat menjadi 35.158.048.365 lembar of the Bank increased to 35,158,048,365 shares or
saham atau senilai Rp8.789.512. equal to Rp8,789,512.
28. Tambahan Modal Disetor 28. Additional Paid-In Capital
Tambahan modal disetor pada tanggal The additional paid-in capital as of
31 Desember 2023 dan 2022 berasal dari: December 31, 2023 and 2022 were derived from:
2023 2022
Agio saham 8.771 8.771 Additional paid-in capital
Beban emisi saham (42.359) (38.921) Shares issuance costs
Total - neto (33.588) (30.150) Total - net
Beban emisi saham karena penerbitan saham Share issuance costs is due to shares issuance
melalui Penawaran Umum Perdana, PUT I, PUT II, through Initial Public Offering, PUT I, PUT II, PUT III,
PUT III, PUT IV, PUT V, PUT VI dan PUT VII PUT IV, PUT V, PUT VI and PUT VII amounting to
masing-masing sebesar Rp1.635, Rp1.032, Rp1,635, Rp1,032, Rp25,562, Rp2,525, Rp2,587,
Rp25.562, Rp2.525, Rp2.587, Rp3.036, Rp2.544 Rp3,036, Rp2,544 and Rp3,438, respectively.
dan 3.438.
115
Page 296
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
29. Cadangan Umum dan Wajib 29. General and Legal Reserve
Cadangan umum dan wajib dibentuk sesuai dengan The general and legal reserve was provided in
Undang-Undang Republik Indonesia No. 1/1995 relation with the Law of the Republic of Indonesia
sebagaimana telah diubah dengan Undang-Undang No. 1/1995 which has been replaced with the Law
No. 40/2007 tentang Perseroan Terbatas yang No. 40/2007 regarding the Limited Liability Bank
berlaku efektif sejak tanggal 16 Agustus 2007 yang effective on August 16, 2007 which requires
mewajibkan perusahaan-perusahaan untuk companies to set up a general reserve amounting to
membentuk cadangan dengan jumlah paling sedikit at least 20% of the issued and paid up share capital.
20% dari jumlah modal yang ditempatkan dan There is no timeline over which this amount should
disetor. Tidak ada batas waktu pembentukan be provided.
cadangan ini.
Berdasarkan akta Berita Acara Rapat Umum Based on the Annual General Meeting as stated in
Pemegang Saham Tahunan No. 54 tanggal 30 Mei Deed No. 54 dated May 30, 2023 of Notary Fathiah
2023 dibuat dihadapan Fathiah Helmi, SH, notaris di Helmi, SH in Jakarta, approved loss for the year
Jakarta, disetujui penetapan rugi bersih tahun 2022. 2022.
Berdasarkan akta Berita Acara Rapat Umum Based on the Annual General Meeting as stated in
Pemegang Saham Tahunan No. 32 tanggal 21 Juli Deed No. 32 dated July 21, 2022 of Notary Fathiah
2022 dibuat dihadapan Fathiah Helmi, SH, notaris di Helmi, SH in Jakarta, approved loss for the year
Jakarta, disetujui penetapan rugi bersih tahun 2021. 2021.
30. Pendapatan Bunga - Neto 30. Interest Income - Net
2023 2022
Pendapatan bunga Interest income
Kredit yang diberikan 595.517 697.686 Loans
Efek-efek yang dibeli Securities purchased
dengan janji dijual kembali 253.598 81.482 under agreements to resell
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 65.585 39.323 and other banks
Efek-efek 29.817 45.405 Securities
Lainnya 184 - Others
944.701 863.896
Beban bunga Interest expense
Simpanan dari nasabah Deposits from customers
Deposito berjangka dan Time deposits and
deposito on call (364.957) (316.350) on call deposits
Tabungan (8.833) (2.483) Saving deposits
Giro (6.023) (13.504) Demand deposits
Pinjaman yang diterima (24.126) (52.372) Borrowing
Premi penjaminan ke LPS (Catatan 41) (19.977) (22.538) Guarantee premium to LPS (Note 41)
Setoran jaminan (6.333) (10.843) Margin deposits
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali (2.514) - repurchased agreements
Simpanan dari bank lain (345) (81) Deposits from other banks
Efek-efek yang diterbitkan - (4.968) Marketable securities issued
Lainnya (7.695) (8.757) Others
(440.803) (431.896)
Pendapatan bunga - neto 503.898 432.000 Interest income - net
116
Page 297
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. Pendapatan Provisi dan Komisi - Neto 31. Fees and Commission Income - Net
2023 2022
Pendapatan provisi dan komisi Fees and commission income
Jasa administrasi 35.729 30.036 Administration fees
Jasa 32.076 42.715 Services
Lain-lain 221 1.477 Others
68.026 74.228
Beban provisi dan komisi Fees and commission expenses
Visa (2.838) (3.520) Visa
Transaksi antar bank (1.504) (1.936) Interbank transactions
Lain-lain (678) (645) Others
Pendapatan provisi dan komisi - neto 63.006 68.127 Fees and commission income - net
32. Penyisihan Kerugian Penurunan Nilai Aset 32. Provision for Impairment Losses on Financial
Keuangan Assets
Rincian penyisihan kerugian penurunan nilai aset Details of the allowance for impairment losses on
keuangan adalah sebagai berikut: financial assets are as follows:
2023 2022
Penyisihan kerugian penurunan Provision for impairment losses
nilai aset keuangan on financial assets
Tagihan akseptasi (Catatan 10) 200 (184) Acceptance receivables (Note 10)
Efek-efek (Catatan 13) 189 78 Securities (Note 13)
Giro pada bank lain (Catatan 7) 18 16 Current accounts with other banks (Note 7)
Kredit yang diberikan (Catatan 12) (136.875) (614.192) Loans (Note 12)
Irrevocable LC dan Bank Garansi - 550 Irrevocable LC dan Bank Guarantee
Total penyisihan kerugian Total provision for impairment
penurunan nilat aset keuangan (136.468) (613.732) losses on financial assets
33. Beban Karyawan 33. Personnel Expenses
2023 2022
Gaji pokok 133.345 144.524 Basic salaries
THR/bonus 64.115 52.179 THR/bonus
Imbalan kerja (Catatan 25) 17.837 5.300 Employment benefits (Note 25)
Tunjangan cuti, kehadiran dan Leave, attendance and
transportasi 17.434 19.566 transportation allowance
Outsourcing 16.304 18.296 Outsourcing
Pengobatan 9.477 9.318 Medical
Pendidikan dan pelatihan 8.552 4.520 Education and training
Asuransi 6.894 7.446 Insurance
Tunjangan jabatan 2.890 2.634 Functional allowance
Pesangon 2.348 7.708 Severance
Perekrutan 1.561 35 Recruitment
Lain-lain 9.059 8.888 Others
Total 289.816 280.414 Total
117
Page 298
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. Beban Umum dan Administrasi 34. General and Administrative Expenses
2023 2022
Pemeliharaan dan perbaikan 78.729 82.369 Repair and maintenance
Penyusutan aset tetap dan
aset hak guna (Catatan 15) 64.523 63.809 Depreciation of fixed assets (Note 15)
Jasa profesional 24.265 17.032 Professional fees
Telepon, telex dan data komunikasi 11.937 9.391 Telephone, telex and data communication
Amortisasi aset takberwujud (Catatan 16) 11.674 11.239 Amortization of intangible assets (Note 16)
Sewa 5.304 4.518 Rental
Asuransi 2.888 3.263 Insurance
Transportasi 2.431 2.261 Transportation
Air, gas dan listrik 1.676 2.031 Water, gas and electricity
Iklan dan promosi 1.471 1.682 Advertising and promotion
Pajak dan retribusi 913 829 Tax and retribution
Lain-lain 3.923 4.093 Others
Total 209.734 202.517 Total
35. Laba Per Saham - Dasar 35. Earnings Per Share - Basic
Laba (rugi) per saham - dasar dihitung dengan Earning (loss) per share - basic is computed by
membagi laba tahun berjalan dengan rata-rata dividing income for the year by the weighted
tertimbang jumlah saham yang beredar pada tahun average number of outstanding shares during the
yang bersangkutan. year.
2023 2022
Laba (rugi) tahun berjalan 69.249 (400.732) Profit (loss) for the year
Rata-rata tertimbang jumlah saham yang Weighted average number of outstanding
beredar untuk perhitungan laba per saham 29.455.542.608 16.508.003.303 shares for basic profit per share
Laba (rugi) per saham - dasar Profit (loss) per share - basic
(nilai penuh) 2,50 (24,28) (full amount)
36. Aset Keuangan dan Liabilitas Keuangan 36. Financial Assets and Financial Liabilities
a. Klasifikasi aset keuangan dan liabilitas a. Classification of financial assets and
keuangan financial liabilities
Di bawah ini disajikan perbandingan antara nilai Below is the comparison of the carrying
tercatat, seperti dilaporkan dalam laporan posisi amounts, as reported in the statement of
keuangan, dan nilai wajar semua aset financial position, and the fair value of all
keuangan dan liabilitas keuangan. financial assets and liabilities.
Pada tabel di bawah ini, instrumen keuangan In the below table, financial instruments have
telah dikelompokkan berdasarkan klasifikasi been allocated based on their classification.
masing-masing. Kebijakan akuntansi yang The material accounting policies in Note 2f
material di Catatan 2f menjelaskan bagaimana describe how the categories of the financial
kategori aset keuangan dan liabilitas keuangan assets and financial liabilities are measured
tersebut diukur dan bagaimana pendapatan and how income and expenses, including fair
dan beban, termasuk laba dan rugi atas nilai value gains and losses (changes in fair value of
wajar (perubahan nilai wajar instrumen financial instruments), are recognized.
keuangan), diakui.
118
Page 299
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. Aset Keuangan dan Liabilitas Keuangan 36. Financial Assets and Financial Liabilities
(lanjutan) (continued)
a. Klasifikasi aset keuangan dan liabilitas a. Classification of financial assets and
keuangan (lanjutan) financial liabilities (continued)
Aset keuangan telah dikelompokkan ke dalam Financial assets classes have been allocated
aset keuangan yang diukur pada nilai wajar into assets at fair value through profit or loss,
melalui laba atau rugi, diukur pada nilai wajar fair value through other comprehensive income
melalui pendapatan komprehensif lainnya dan loans and amortized cost. Similarly, financial
biaya perolehan diamortisasi. Sama halnya liability has been allocated into financial
dengan aset keuangan, liabilitas keuangan liabilities at fair value through profit or loss and
telah dikelompokkan ke dalam liabilitas other amortized cost.
keuangan yang diukur pada nilai wajar melalui
laba atau rugi dan yang dicatat pada biaya
perolehan diamortisasi lainnya.
Nilai wajar yang diungkapkan di bawah ini The fair values are based on relevant
adalah berdasarkan informasi relevan yang information available as at the date of
tersedia pada tanggal laporan posisi keuangan statement of financial position and have not
dan tidak diperbaharui untuk mencerminkan been updated to reflect changes in market
perubahan dalam kondisi pasar yang terjadi condition after the date of statement of financial
setelah tanggal laporan posisi keuangan. position.
Tabel di bawah menyajikan nilai tercatat dan The table below sets out the carrying amount
nilai wajar aset dan liabilitas keuangan Bank and fair values of the Bank’s financial assets
pada tanggal 31 Desember 2023 dan 2022. and liabilities as of December 31, 2023 and
2022.
2023
Nilai wajar
melalui
penghasilan
Nilai wajar komprehensif
melalui laba lain/ Jumlah
Biaya perolehan rugi/ Fair value nilai tercatat/
diamortisasi/ Fair value through other Total
Amortized through profit comprehensive carrying Nilai wajar/
cost or loss income amount Fair Value
Aset keuangan Financial assets
Kas 24.445 - - 24.445 24.445 Cash
Giro pada Bank Current accounts with
Indonesia 543.920 - - 543.920 543.920 Bank Indonesia
Current accounts with
Giro pada bank lain 184.089 - 184.089 184.089 other banks
Penempatan pada Bank Placements with
Indonesia dan Bank Indonesia and
bank lain 1.092.008 - - 1.092.008 1.092.008 other banks
Tagihan derivatif - 11 - 11 11 Derivative receivables
Efek-efek yang dibeli Securities purchased
dengan janji dijual under agreements
kembali 2.977.202 - - 2.977.202 3.163.580 to resell
Kredit yang diberikan 5.449.285 - - 5.449.285 5.449.285 Loans
Efek-efek 250.030 - 139.922 389.952 390.687 Securities
Aset lain-lain *) 247.977 - - 247.977 247.977 Other assets *)
10.768.956 11 139.922 10.908.889 11.096.002
Liabilitas keuangan Financial liabilities
Liabilitas segera 12.555 - - 12.555 12.555 Liabilities payable on demand
Simpanan dari nasabah 6.339.203 - - 6.339.203 6.339.203 Deposits from customers
Simpanan dari bank lain 1.832 - - 1.832 1.832 Deposits from other banks
Liabilitas derivatif - 1.838 - 1.838 1.838 Derivative payables
Efek-efek yang dijual Securities sold
dengan janji dibeli under agreements
kembali 385.051 - - 385.051 390.687 to repurchase
Beban masih harus dibayar Accruals and other
dan liabilitas lain-lain 232.552 - - 232.552 232.552 liabilities
6.971.193 1.838 - 6.973.031 6.978.667
119
Page 300
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. Aset Keuangan dan Liabilitas Keuangan 36. Financial Assets and Financial Liabilities
(lanjutan) (continued)
a. Klasifikasi aset keuangan dan liabilitas a. Classification of financial assets and
keuangan (lanjutan) financial liabilities (continued)
Tabel di bawah menyajikan nilai tercatat dan The table below sets out the carrying amount
nilai wajar aset dan liabilitas keuangan Bank and fair values of the Bank’s financial assets
pada tanggal 31 Desember 2023 dan 2022. and liabilities as of December 31, 2023 and
(lanjutan) 2022. (continued)
2022
Nilai wajar
melalui
penghasilan
Nilai wajar komprehensif
melalui laba lain/ Jumlah
Biaya perolehan rugi/ Fair value nilai tercatat/
diamortisasi/ Fair value through other Total
Amortized through profit comprehensive carrying Nilai wajar/
cost or loss income amount Fair Value
Aset keuangan Financial assets
Kas 33.354 - - 33.354 33.354 Cash
Giro pada Bank Current accounts with
Indonesia 919.797 - - 919.797 919.797 Bank Indonesia
Current accounts with
Giro pada bank lain 148.347 - - 148.347 148.347 other banks
Penempatan pada Bank Placements with
Indonesia dan Bank Indonesia and
bank lain 1.032.898 - - 1.032.898 1.032.898 other banks
Tagihan derivatif 108 - 108 108 Derivative receivables
Tagihan akseptasi 188.295 - - 188.295 188.295 Acceptance receivables
Efek-efek yang dibeli Securities purchased
dengan janji dijual under agreements
kembali 3.072.222 - - 3.072.222 3.234.360 to resell
Kredit yang diberikan 9.256.123 - - 9.256.123 9.256.123 Loans
Efek-efek 374.148 - 139.839 513.987 521.775 Securities
Aset lain-lain *) 256.787 - - 256.787 256.787 Other assets *)
15.281.971 108 139.839 15.421.918 15.591.844
Liabilitas keuangan Financial liabilities
Liabilitas segera 24.028 - - 24.028 24.028 Liabilities payable on demand
Simpanan dari nasabah 10.604.624 - - 10.604.624 10.604.624 Deposits from customers
Simpanan dari bank lain 7.302 - - 7.302 7.302 Deposits from other banks
Liabilitas derivatif - 90 - 90 90 Derivative payables
Liabilitas akseptasi 26.336 - - 26.336 26.336 Acceptance payables
Pinjaman diterima 1.000.000 - - 1.000.000 1.000.000 Borrowing
Beban masih harus dibayar Accruals and other
dan liabilitas lain-lain 307.767 - - 307.767 307.767 liabilities
11.970.057 90 - 11.970.147 11.970.147
*) Aset lain-lain terdiri dari tagihan atas transaksi agunan *) Other assets consist of receivables from foreclosed
yang diambil alih, piutang bunga, setoran jaminan, dan assets transactions, interest receivables, security
piutang lain-lain deposits, and other receivable.
120
Page 301
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. Aset Keuangan dan Liabilitas Keuangan 36. Financial Assets and Financial Liabilities
(lanjutan) (continued)
b. Nilai wajar instrumen keuangan b. Fair values of financial instruments
Nilai wajar aset keuangan dan liabilitas The fair values of financial assets and financial
keuangan yang diperdagangkan di pasar aktif liabilities that are traded in active markets are
didasarkan pada kuotasian harga pasar atau based on quoted market prices or dealer price
harga dealer. Untuk semua instrumen quotations. For all other financial instruments,
keuangan lainnya, Bank menentukan nilai wajar the Bank determines fair values using other
dengan menggunakan teknik penilaian lainnya. valuation techniques.
Untuk instrumen keuangan yang jarang For financial instruments that trade infrequently
diperdagangkan dan sedikit memiliki and have little price transparency, fair values is
transparansi harga, nilai wajar menjadi kurang less objective, and requires varying degrees of
objektif, dan membutuhkan berbagai tingkat judgement depending on liquidity,
pertimbangan tergantung pada likuiditas, concentration, uncertainty of market factors,
konsentrasi, ketidakpastian faktor pasar, pricing assumptions and other risks affecting
asumsi harga dan risiko lainnya yang the specific instrument.
mempengaruhi instrumen tertentu.
Model Penilaian Valuation Models
Bank mengukur nilai wajar dengan The Bank measures fair values using the
menggunakan hirarki dari metode berikut: following hierarchy of methods:
• Tingkat 1: input yang berasal dari harga • Level 1: inputs that are quoted prices
kuotasian (tanpa penyesuaian) di pasar (unadjusted) in active markets for identical
aktif untuk instrumen yang identik yang instruments that the Bank can access at
dapat diakses Bank pada tanggal the measurement date.
pengukuran.
• Tingkat 2: input selain harga kuotasian • Level 2: inputs other than quoted prices
yang termasuk dalam level 1 yang dapat included within level 1 that are observable
diobservasi, baik secara langsung atau either directly or indirectly. This category
tidak langsung. Dalam kategori ini includes instruments valued using: quoted
termasuk instrumen yang dinilai dengan market prices in active markets for similar
menggunakan: harga kuotasian untuk instruments; quoted prices for identical or
instrumen yang serupa di pasar aktif; harga similar instruments in markets that are not
kuotasian untuk instrumen yang identik active; or other valuation techniques in
atau yang serupa di pasar yang tidak aktif; which all significant inputs are directly or
atau teknik penilaian lainnya dimana indirectly observable from market data.
seluruh input signifikan dapat diobservasi
secara langsung maupun tidak langsung
dari data pasar.
• Tingkat 3: input yang tidak dapat • Level 3: inputs that are unobservable. This
diobservasi. Dalam kategori ini termasuk category includes all instruments for which
semua instrumen dimana teknik penilaian the valuation technique includes inputs not
menggunakan input yang tidak dapat based on observable data and the
diobservasi dan input yang tidak dapat unobservable inputs have a significant
diobservasi ini memberikan dampak effect on the instrument’s valuation. This
signifikan terhadap penilaian instrumen. category includes instruments that are
Termasuk dalam kategori ini adalah valued based on quoted prices for similar
instrumen yang dinilai berdasarkan harga instruments for which significant
kuotasian untuk instrumen serupa yang unobservable adjustments or assumptions
memerlukan penyesuaian atau asumsi are required to reflect differences between
signifikan yang tidak dapat diobservasi the instruments.
untuk mencerminkan perbedaan diantara
instrumen tersebut.
121
Page 302
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. Aset Keuangan dan Liabilitas Keuangan 36. Financial Assets and Financial Liabilities
(lanjutan) (continued)
b. Nilai wajar instrumen keuangan (lanjutan) b. Fair values of financial instruments
(continued)
Model Penilaian (lanjutan) Valuation Models (continued)
Teknik penilaian mencakup model nilai kini Valuation techniques include net present value
bersih dan arus kas yang didiskontokan, and discounted cash flow models, comparison
perbandingan dengan instrumen sejenis yang with similar instruments for which market
harga pasarnya tersedia, serta dapat observable prices exist and other valuation
diobservasi, serta model penilaian lainnya. models. Assumptions and inputs used in
Asumsi dan input yang digunakan dalam teknik valuation techniques include risk-free and
penilaian meliputi suku bunga bebas risiko (risk- benchmark interest rates and credit spreads
free) dan suku bunga acuan serta credit used in estimating discount rates, bond prices
spreads yang digunakan untuk mengestimasi and foreign currency exchange rates.
tingkat diskonto, harga obligasi dan nilai tukar
mata uang asing.
Tujuan dari teknik penilaian adalah untuk The objective of valuation techniques is to
pengukuran nilai wajar yang mencerminkan arrive at a fair value measurement that reflects
harga yang akan diterima untuk menjual aset the price that would be received to sell the asset
atau harga yang akan dibayar untuk or paid to transfer the liability in an orderly
mengalihkan suatu liabilitas dalam transaksi transaction between market participants at the
teratur (orderly transactions) antara pelaku measurement date.
pasar (market participants) pada tanggal
pengukuran.
Bank menggunakan model penilaian yang The Bank uses widely recognised valuation
diakui secara luas untuk menentukan nilai wajar models for determining the fair values of
atas instrumen keuangan yang umum dan yang common and more simple financial
lebih sederhana, seperti swap nilai tukar yang instruments, such as currency swaps that use
hanya menggunakan data pasar yang dapat only observable market data and require little
diobservasi dan membutuhkan sedikit management judgement and estimation.
pertimbangan dan estimasi manajemen. Harga Observable prices or model inputs are usually
yang dapat diobservasi atau input model available in the market for listed debt securities
biasanya tersedia di pasar untuk efek-efek and simple over-the-counter (OTC) derivatives
utang yang tercatat di bursa dan derivatif over- such as currency swaps. Availability of
the-counter (OTC) seperti swap nilai tukar. observable market prices and model inputs
Ketersediaan harga pasar yang dapat reduces the needs for management judgement
diobservasi dan input model mengurangi and estimation and also reduces the
kebutuhan pertimbangan dan estimasi uncertainty associated with determining fair
manajemen dan juga mengurangi values. The availability of observable market
ketidakpastian terkait penentuan nilai wajar. prices and inputs varies depending on the
Ketersediaan harga pasar yang dapat products and markets and is prone to changes
diobservasi dan input bervariasi bergantung based on specific events and general
pada produk dan pasar dan cenderung berubah conditions in the financial markets.
berdasarkan kejadian tertentu dan kondisi
umum di pasar keuangan.
Pertimbangan dan estimasi manajemen Management consideration and estimation are
biasanya memerlukan pemilihan model yang usually required for selection of the appropriate
sesuai untuk digunakan, penentuan arus kas valuation model to be used, determination of
masa depan yang diharapkan pada instrumen expected future cash flows on the financial
keuangan yang dinilai, penentuan probabilitas instrument being valued, determination of the
kegagalan pihak lawan dan pembayaran probability of counterparty default and
dimuka dan pemilihan tingkat diskonto yang prepayments and selection of appropriate
tepat. discount rates.
122
Page 303
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. Aset Keuangan dan Liabilitas Keuangan 36. Financial Assets and Financial Liabilities
(lanjutan) (continued)
b. Nilai wajar instrumen keuangan (lanjutan) b. Fair values of financial instruments
(continued)
Instrumen keuangan yang diukur pada nilai Financial instruments measured at fair
wajar values
Tabel di bawah ini menunjukkan instrumen The table below show the financial instruments
keuangan yang diukur pada nilai wajar yang measured at fair value grouped according to the
dikelompokkan berdasarkan hirarki nilai wajar. fair value hierarchy.
2023
Nilai wajar/Fair value
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
Aset keuangan Financial assets
Tagihan derivatif 11 - 11 - Derivative receivables
Efek-efek - nilai wajar Securities - fair value
melalui penghasilan through other
komprehensif lain 139.922 139.922 - - comprehensive income
139.933 139.922 11 -
Liabilitas keuangan Financial liabilities
Liabilitas derivatif 1.838 - 1.838 - Derivative payables
1.838 - 1.838 -
2022
Nilai wajar/Fair value
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
Aset keuangan Financial assets
Tagihan derivatif 108 - 108 - Derivative receivables
Efek-efek - nilai wajar Securities - fair value
melalui penghasilan through other
komprehensif lain 139.839 139.839 - - comprehensive income
Efek-efek yang dibeli Securities purchased
dengan janji dijual under agreements
kembali 3.072.222 3.072.222 - - to resell
3.212.169 3.212.061 108 -
Liabilitas keuangan Financial liabilities
Liabilitas derivatif 90 - 90 - Derivative payables
90 - 90 -
Nilai wajar atas instrumen derivatif yang dinilai The fair values of derivatives instrument valued
menggunakan teknik penilaian dengan by valuation techniques using components
menggunakan komponen yang dapat diamati di which can be observed in the market, primarily
pasar terutama adalah swap mata uang dan currency swaps and currency exchange
kontrak pertukaran mata uang. Teknik penilaian contracts. Most widely used valuation
yang paling banyak digunakan meliputi model techniques include forward and swap valuation
penilaian forward dan swap yang models which use the present value calculation.
menggunakan perhitungan nilai kini.
123
Page 304
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. Aset Keuangan dan Liabilitas Keuangan 36. Financial Assets and Financial Liabilities
(lanjutan) (continued)
b. Nilai wajar instrumen keuangan (lanjutan) b. Fair values of financial instruments
(continued)
Instrumen keuangan yang diukur pada nilai Financial instruments measured at fair
wajar (lanjutan) values (continued)
Model tersebut menggabungkan berbagai The models incorporate various components
komponen yang meliputi kualitas kredit dari which include the credit quality of the
counterparty, nilai spot dan kontrak berjangka counterparty, spot value and future contracts
serta kurva tingkat suku bunga. and interest rate curve.
Di tahun 2022, nilai wajar dari efek-efek In 2022, fair value of available for sale securities
tersedia untuk dijual diestimasi dengan are estimated using quoted prices for identical
menggunakan harga kuotasian untuk instrumen or similar instruments in markets that are not
yang identik atau yang serupa di pasar yang active.
tidak aktif.
Instrumen keuangan yang tidak diukur pada Financial instruments not measured at fair
nilai wajar values
Tabel di bawah ini menunjukkan instrumen The table below show the financial instruments
keuangan yang tidak diukur pada nilai wajar not measured at fair value grouped according
yang dikelompokkan berdasarkan hirarki nilai to the fair value hierarchy.
wajar.
2023
Nilai wajar/Fair value
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
Aset keuangan Financial assets
Kredit yang diberikan 5.449.285 - - 5.449.285 Loans
Efek-efek yang dibeli Securities purchased
dengan janji dijual under agreements
kembali 2.977.202 3.163.580 - - to resell
Efek-efek - Biaya Securities
perolehan diamortisasi 250.030 250.765 - - Amortized cost –
8.676.517 3.414.345 - 5.449.285
Liabilitas keuangan Financial liabilities
Simpanan dari nasabah 6.339.203 - 6.339.203 - Deposits from customers
Simpanan dari bank lain 1.832 - 1.832 - Deposits from other banks
Efek-efek yang dijual Securities sold
dengan janji dibeli under repurchased
kembali 385.051 390.687 - - agreements
6.341.035 390.687 6.341.035 -
2022
Nilai wajar/Fair value
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
Aset keuangan Financial assets
Kredit yang diberikan 9.256.123 - - 9.256.123 Loans
Efek-efek - Biaya Securities
perolehan diamortisasi 374.343 381.936 - - Amortized cost -
9.630.466 381.936 - 9.256.123
124
Page 305
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. Aset Keuangan dan Liabilitas Keuangan 36. Financial Assets and Financial Liabilities
(lanjutan) (continued)
b. Nilai wajar instrumen keuangan (lanjutan) b. Fair values of financial instruments
(continued)
Instrumen keuangan yang tidak diukur pada Financial instruments not measured at fair
nilai wajar (lanjutan) values (continued)
2023
Nilai wajar/Fair value
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
Liabilitas keuangan Financial liabilities
Simpanan dari nasabah 10.604.624 - 10.604.624 - Deposits from customers
Pinjaman diterima 1.000.000 - 1.000.000 - Borrowing
Simpanan dari bank lain 7.302 - 7.302 - Deposits from other banks
11.611.926 - 11.611.926 -
Sebagian besar dari instrumen keuangan yang Majority of the financial instruments not
tidak diukur pada nilai wajar, diukur pada biaya measured at fair value are measured at
perolehan diamortisasi. Rincian di bawah ini amortized cost. The following lists those
menyajikan daftar instrumen keuangan yang financial instruments for which their carrying
nilai tercatatnya mendekati nilai wajarnya, amount are reasonable approximation of fair
contohnya, instrumen keuangan jangka pendek value because, for example, they are short term
atau yang ditinjau ulang menggunakan harga in nature or re-price to current market rates
pasar secara berkala. frequently.
Aset Keuangan: Financial Assets:
- Kas - Cash
- Giro pada Bank Indonesia - Current accounts with Bank Indonesia
- Giro pada bank lain - Current accounts with other banks
- Penempatan pada Bank Indonesia dan - Placements with Bank Indonesia and other
bank lain banks
- Tagihan akseptasi - Acceptance receivables
- Efek-efek yang dibeli dengan janji dijual - Securities purchased under agreements to
kembali resell
- Aset lain-lain - Other assets
Liabilitas Keuangan: Financial Liabilities:
- Liabilitas segera - Liabilities payable on demand
- Liabilitas akseptasi - Acceptance payables
- Efek-efek yang dijual dengan janji dibeli - Securities sell under agreements to
kembali purchased
- Beban masih harus dibayar dan liabilitas - Accruals and other liabilities
lain-lain
Nilai wajar dari kredit yang diberikan dengan The carrying amounts of variable loans and
suku bunga mengambang dan nilai tercatat short-term fixed rate loans are the reasonable
atas kredit jangka pendek dengan suku bunga approximation of their fair values. The carrying
tetap adalah perkiraan yang layak atas nilai amount of long term fixed rate loans shows the
wajar. Nilai wajar dari kredit jangka panjang discounted estimated future cash flows. The
yang diberikan dengan suku bunga tetap cash flows estimation is discounted at the
menunjukkan nilai diskon dari perkiraan arus market interest rate to determine fair value.
kas masa depan yang diharapkan akan diterima
oleh Bank. Perkiraan arus kas ini didiskontokan
dengan menggunakan suku bunga pasar untuk
menentukan nilai wajar.
125
Page 306
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. Aset Keuangan dan Liabilitas Keuangan 36. Financial Assets and Financial Liabilities
(lanjutan) (continued)
b. Nilai wajar instrumen keuangan (lanjutan) b. Fair values of financial instruments
(continued)
Nilai wajar efek-efek yang diklasifikasikan The carrying amount securities that classified
sebagai pinjaman yang diberikan dan piutang as loans and receivables and held-to-maturity
dan dimiliki hingga jatuh tempo yang diberikan shows the discounted estimated future cash
dengan suku bunga tetap menunjukkan nilai flows. The cash flows estimation is discounted
diskon dari perkiraan arus kas masa depan at the market interest rate to determine fair
yang diharapkan akan diterima oleh Bank. value.
Perkiraan arus kas ini didiskontokan dengan
menggunakan suku bunga pasar untuk
menentukan nilai wajar.
Nilai wajar simpanan dari nasabah dan The fair value of deposits from customers and
simpanan dari bank lain sama dengan nilai deposits from other banks are same with the
tercatatnya karena sifatnya dapat ditarik carrying amount because they are payable on
sewaktu-waktu. demand in nature.
Perhitungan nilai wajar dilakukan hanya untuk The fair values calculated are for disclosure
kepentingan pengungkapan dan tidak purposes only and do not have any impact on
berdampak pada pelaporan posisi atau kinerja the Bank’s reported financial performance or
keuangan Bank. Nilai wajar yang dihitung oleh position. The fair values calculated by the Bank
Bank mungkin berbeda dengan jumlah aktual may be different from the actual amount that will
yang akan diterima/dibayar pada saat be received/paid on the settlement or maturity
penyelesaian atau jatuh tempo instrumen of the financial instrument. As certain
keuangan. Mengingat kategori tertentu categories of financial instruments are not
instrumen keuangan yang tidak traded, there is management consideration
diperdagangkan, maka terdapat pertimbangan involved in calculating the fair values.
manajemen dalam perhitungan nilai wajar.
37. Kualitas Aset Produktif 37. Quality of Productive Assets
Tabel di bawah ini menunjukkan tingkat kolektibilitas The tables below present the collectability grading
aset produktif Bank yang disajikan pada nilai of productive assets of the Bank at their carrying
tercatatnya: amounts:
2023
Dalam
perhatian
khusus/
Lancar/ Special Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current mention Substandard Doubtful Loss Total
Giro pada Bank Current accounts
Indonesia 543.920 - - - - 543.920 with Bank Indonesia
Current accounts with
Giro pada bank lain 184.089 - - - - 184.089 other banks
Penempatan pada Bank Placements with
Indonesia dan Bank Indonesia and
bank lain 1.092.008 - - - - 1.092.008 other banks
Tagihan Derivatif 11 - - - - 11 Derivative receivables
Efek-efek yang dibeli Securities purchased under
dengan janji jual kembali 2.977.202 - - - - 2.977.202 agreements to resell
Kredit yang diberikan - neto 4.994.890 448.894 - - 5.501 5.449.285 Loans - net
Efek-efek 389.952 - - - - 389.952 Securities
Aset lain-lain *) 224.371 23.606 - - - 247.977 Other assets *)
Total 10.406.443 472.500 - - 5.501 10.884.444 Total
*) Aset lain-lain terdiri dari tagihan atas transaksi agunan yang *) Other assets consist of receivables from foreclosed assets
diambil alih, piutang bunga, setoran jaminan, dan piutang lain- transactions, interest receivables, security deposits, and
lain other receivables.
126
Page 307
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
37. Kualitas Aset Produktif (lanjutan) 37. Quality of Productive Assets (continued)
Tabel di bawah ini menunjukkan tingkat kolektibilitas The tables below present the collectability grading
aset produktif Bank yang disajikan pada nilai of productive assets of the Bank at their carrying
tercatatnya: (lanjutan) amounts: (continued)
2022
Dalam
perhatian
khusus/
Lancar/ Special Kurang lancar/ Diragukan/ Macet/ Jumlah/
Current mention Substandard Doubtful Loss Total
Giro pada Bank Current accounts
Indonesia 919.797 - - - - 919.797 with Bank Indonesia
Current accounts with
Giro pada bank lain 148.347 - - - - 148.347 other banks
Penempatan pada bank Placements with
Indonesia dan Bank Indonesia and
bank lain 1.032.898 - - - - 1.032.898 other banks
Tagihan derivatif 108 - - - - 108 Derivative receivables
Tagihan akseptasi 188.295 - - - - 188.295 Acceptance receivables
Efek-efek yang dibeli Securities purchased under
dengan janji jual kembali 3.072.222 - - - - 3.072.222 agreements to resell
Kredit yang diberikan 8.851.049 396.997 - 1.443 6.634 9.256.123 Loans
Efek-efek 513.987 - - - - 513.987 Securities
Aset lain-lain *) 253.251 3.511 25 - - 256.787 Other assets *)
Total 14.979.954 400.508 25 1.443 6.634 15.388.564 Total
*) Aset lain-lain terdiri dari tagihan atas transaksi agunan yang *) Other assets consist of receivables from foreclosed assets
diambil alih, piutang bunga, setoran jaminan, dan piutang lain- transactions, interest receivables, security deposits, and
lain other receivables.
38. Sifat Hubungan dan Transaksi dengan Pihak 38. Nature of Relationship and Transactions With
Berelasi Related Parties
Rincian sifat hubungan dan jenis transaksi yang The details of the relationship and type of significant
signifikan dengan pihak berelasi pada tanggal transactions with related parties as of
31 Desember 2023 dan 2022 adalah sebagai December 31, 2023 and 2022, are as follows:
berikut:
Pihak berelasi/ Sifat dari hubungan/ Sifat dari transaksi/
Related parties Nature of relationship Nature of transaction
Dewan Komisaris,
Direksi dan karyawan
kunci/Board of Giro, tabungan, deposito berjangka, pinjaman karyawan,
Commissioners, pendapatan bunga dan beban bunga/Demand deposits,
Directors and Bank’s Manajemen Bank/ saving deposits, time deposits, employee loan, interest
key personnel The Bank’s Management income and interest expenses
Perusahaan afiliasi/ Giro/
Ooredoo Asia Affiliated company Demand deposits
Simpanan dari bank lain, Standby Letter of Credit, dan
Qatar National Bank Perusahaan induk/ Bank Guarantee/Deposits from other banks, Stand
(Q.P.S.C.) Parent company Letter of Credit and Bank Guarantee
Entitas yang dikendalikan oleh
pemerintah yang sama sebagai
pemegang saham akhir, State of
Qatar/Entity controlled by the same
government as the ultimate Giro dan deposito berjangka/
PT Indosat Tbk shareholder, State of Qatar Demand deposits and time deposits
127
Page 308
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. Sifat Hubungan dan Transaksi dengan Pihak 38. Nature of Relationship and Transactions With
Berelasi (lanjutan) Related Parties (continued)
Transaksi dengan personil manajemen kunci Transactions with key management personnel
Personil manajemen kunci adalah pihak yang Key management personnel are parties who have
memiliki kewenangan dan tanggung jawab untuk authority and responsibility to control the Bank’s
mengendalikan aktivitas Bank baik secara langsung activities, directly or indirectly.
maupun tidak langsung.
Personil manajemen kunci termasuk Dewan Key management personnel include Board of
Komisaris dan Direksi yang memiliki kewenangan Commissioners and Directors that have significant
dan tanggung jawab yang signifikan untuk authority and responsibility for planning, directing
merencanakan, mengarahkan dan mengendalikan and controlling the Bank’s activities.
kegiatan Bank.
Jumlah gaji, tunjangan dan bonus Dewan Komisaris Total of salaries, allowances and bonuses of the
dan Direksi selama tahun-tahun yang berakhir pada Boards of Commissioners and Directors for the
tanggal 31 Desember 2023 dan 2022 adalah years ended December 31, 2023 and 2022, are as
sebagai berikut: follows:
2023 2022
Dewan Komisaris 2.579 3.051 Board of Commissioners
Direksi 25.871 30.232 Directors
Total 28.450 33.283 Total
Jumlah saldo dan transaksi yang signifikan dengan The total of significant balance and transactions with
pihak-pihak berelasi pada tanggal dan untuk tahun related parties as of and for the year ended
yang berakhir tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022, are as follows:
adalah sebagai berikut:
2023 2022
Jumlah/ Persentase/ Jumlah/ Persentase/
Amount Percentage *) Amount Percentage *)
Giro pada bank lain 282 0,00% 338 0,00% Current accounts with other banks
Kredit yang diberikan 1.976 0,02% 493.666 2,95% Loans
Tagihan atas transaksi Receivables from foreclosed
agunan yang diambil alih 55.944 0,48% 155.505 0,93% asset transactions
Simpanan dari nasabah: Deposits from customers:
Giro 17.039 0,24% 17.432 0,14% Demand deposits
Tabungan 342 0,00% 384 0,00% Saving deposits
Deposito berjangka 62.764 0,89% 79.595 0,66% Time deposits
Simpanan dari bank lain 276 0,00% 22 0,00% Deposits from other banks
Pendapatan bunga 9.150 0,97% 50.098 5,80% Interest income
Beban bunga 3.573 0,81% 4.080 0,94% Interest expenses
*) Persentase terhadap jumlah aset/liabilitas/pendapatan/ *) Percentage of total assets/liabilities/respective
beban terkait income/expense
Kompensasi personil manajemen kunci untuk tahun The compensation for key management personnel
berjalan terdiri dari: for the year comprised of:
2023 2022
Imbalan kerja jangka pendek 49.479 36.405 Short terms employee benefits
128
Page 309
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. Komitmen dan Kontinjensi 39. Commitments and Contingencies
2023 2022
KOMITMEN COMMITMENTS
Liabilitas komitmen Committed liabilities
L/C yang tidak dapat dibatalkan (141.420) (122.414) Irrevocable letters of credit
Total liabilitas komitmen (141.420) (122.414) Total committed liabilities
KONTINJENSI CONTINGENCIES
Tagihan kontinjensi Contingent receivables
Bank garansi yang diterima 218.883 562.597 Bank guarantees received
Pendapatan bunga dalam Interest income on
penyelesaian 107.642 66.180 non-performing loans
Total tagihan kontinjensi 326.525 628.777 Total contingent receivables
Liabilitas kontinjensi Contingent liabilities
Bank garansi yang diterbitkan (3.562) (6.562) Bank guarantees issued
Total aset kontinjensi - neto 322.963 622.215 Total contingent assets - net
Total aset komitmen dan
kontinjensi - neto 181.543 499.801 Total committed and contingent assets - net
Jumlah fasilitas kredit (uncommitted dan committed) The Bank’s unused loan facilities (uncommitted and
Bank kepada nasabah yang belum digunakan pada committed) granted to customers as of December
tanggal 31 Desember 2023 dan 2022 adalah 31, 2023 and 2022, are amounted to Rp3,901,406
masing-masing sebesar Rp3.901.406 dan and Rp3,001,242, respectively.
Rp3.001.242.
Pada tanggal 31 Desember 2023 jangka waktu As of December 31, 2023, the term of Letters of
untuk Letters of Credit (L/C) adalah sekitar 1 bulan Credit (L/C) were approximately 1 month to 3 month,
sampai dengan 3 bulan, sedangkan jangka waktu while the term of bank guarantees issued ranged
untuk bank garansi yang diterbitkan masing-masing between 3 month to 3 years.
berkisar antara 3 bulan sampai dengan 3 tahun dan
1 bulan sampai dengan 1 tahun.
40. Aset dan Liabilitas dalam Valuta Asing 40. Assets and Liabilities Denominated in Foreign
Currencies
2023 2022
Valuta asing Valuta asing
(dalam Nilai (dalam Nilai
penuh)/Foreign penuh)/Foreign
currencies Ekuivalen Rp/ currencies Ekuivalen Rp/
(in full amount) Equivalent Rp (in full amount) Equivalent Rp
Aset Assets
Kas Cash
Dolar Amerika Serikat 242.377 3.732 560.853 8.731 United States Dollar
Dolar Singapura 112.002 1.308 94.164 1.092 Singapore Dollar
Dolar Australia 25 - 775 8 Australian Dollar
Euro Eropa - - 6.980 116 European Euro
Current accounts with
Giro pada Bank Indonesia Bank Indonesia
Dolar Amerika Serikat 6.200.000 95.461 7.100.000 110.529 United States Dollar
Giro pada bank lain Current accounts with other banks
- Pihak berelasi Related party -
Riyal Qatar 66.832 282 79.113 338 Qatari Riyal
- Pihak ketiga Third parties -
Euro Eropa 861.422 14.677 734.512 12.179 European Euro
Dolar Amerika Serikat 6.244.955 96.154 3.613.608 56.255 United States Dollar
Dolar Australia 490.865 5.164 1.576.019 16.639 Australian Dollar
Dolar Singapura 980.783 11.452 1.123.266 13.025 Singapore Dollar
Dolar Hong Kong 53.372 105 84.662 169 Hong Kong Dollar
Yen Jepang 291.325.346 31.720 117.218.490 13.810 Japanese Yen
Poundsterling Inggris 100.428 1.971 835.541 15.697 Great Britiain Poundsterling
Yuan China 69.082 150 Chinese Yuan
129
Page 310
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. Aset dan Liabilitas dalam Valuta Asing (lanjutan) 40. Assets and Liabilities Denominated in Foreign
Currencies (continued)
2023 2022
Valuta asing Valuta asing
(dalam Nilai (dalam Nilai
penuh)/Foreign penuh)/Foreign
currencies Ekuivalen Rp/ currencies Ekuivalen Rp/
(in full amount) Equivalent Rp (in full amount) Equivalent Rp
Aset (lanjutan) Assets (continued)
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain and other banks
Dolar Amerika Serikat 43.000.000 662.071 58.000.000 902.915 United States Dollar
Tagihan akseptasi Acceptance receivables
Dolar Amerika Serikat - - 11.751.348 182.939 United States Dollar
Kredit yang diberikan - neto Loans - net
Dolar Amerika Serikat 82.684.962 1.273.100 65.106.580 1.013.547 United States Dollar
Efek-efek Securities
- Pihak berelasi Related party -
Dolar Amerika Serikat 7.963.611 123.974 United States Dollar
Aset lain-lain Other assets
Dolar Amerika Serikat 15.866.694 244.300 860.053 13.389 United States Dollar
Dolar Australia (15.192) (160) (1.267) (13) Australian Dollar
Euro Eropa 118 2 (14.756) (245) European Euro
Poundsterling Inggris 45.767 898 53.452 1.004 Great Britain Poundsterling
Dolar Hong Kong (49.166) (97) (79.857) (159) Hong Kong Dollar
Yen Jepang (10.024.490) (1.091) (3.367.279) (397) Japanese Yen
Riyal Qatar (58.333) (246) (69.521) (297) Qatari Riyal
Dolar Singapura 2.704 32 66.636 772 Singapore Dollar
Yuan China (69.068) (150) Chinese Yuan
Total asset 2.440.835 2.486.017 Total assets
Liabilitas Liabilities
Liabilitas segera Liabilities payable on demand
Euro Eropa 597 10 - - European Euro
Dolar Amerika Serikat 65.509 1.010 39.359 613 United States Dollar
Dolar Australia 6 - 70 1 Australian Dollar
Dolar Singapura 1.124 13 43 - Singapore Dollar
Simpanan dari nasabah Deposits from customers
- Pihak berelasi Related parties -
Dolar Amerika Serikat 5.075.118 78.142 5.218.438 81.238 United States Dollar
- Pihak ketiga Third parties -
Euro Eropa 860.760 14.666 726.821 12.052 European Euro
Dolar Amerika Serikat 148.339.547 2.283.713 146.454.762 2.279.935 United States Dollar
Dolar Australia 475.910 5.007 1.575.661 16.636 Australian Dollar
Dolar Singapura 1.093.642 12.770 1.282.018 14.862 Singapore Dollar
Dolar Hong Kong 4.156 8 4.756 9 Hong Kong Dollar
Yen Jepang 281.379.600 30.637 113.941.089 13.423 Japanese Yen
Poundsterling Inggris 146.349 2.872 888.981 16.700 Great Britain Poundsterling
Riyal Qatar 8.416 36 9.530 41 Qatari Riyal
Simpanan dari bank lain Deposits from Other Bank
- Pihak ketiga Third parties -
Dolar Amerika Serikat 100.789 1.552 100.709 1.568 United States Dollar
Liabilitas akseptasi Acceptance payables
Dolar Amerika Serikat - - 1.347.275 20.974 United States Dollar
Beban masih harus dibayar dan
liabilitas lain-lain Accruals and other liabilities
Dolar Amerika Serikat 391.772 6.032 1.259.265 19.607 United States Dollar
Euro Eropa (2) - 126 2 European Euro
Dolar Singapura 286 3 949 14 Singapore Dollar
Dolar Australia (172) (2) (81) (1) Australian Dollar
Yen Jepang (1.378) - (1.378) - Japanese Yen
Total liabilitas 2.436.469 2.477.674 Total liabilities
Total aset - neto 4.366 8.343 Total assets - net
130
Page 311
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. Jaminan terhadap Kewajiban Pembayaran Bank 41. Guarantees on The Obligations of Commercial
Umum Banks
Berdasarkan Undang-Undang No. 24 tanggal Based on Law No. 24 dated September 22, 2004,
22 September 2004, efektif sejak tanggal effective September 22, 2005, Indonesian Deposit
22 September 2005, Lembaga Penjamin Simpanan Insurance Corporation (Lembaga Penjamin
(LPS) dibentuk untuk menjamin kewajiban tertentu Simpanan/LPS) was established to provide
bank-bank umum berdasarkan program penjaminan guarantee on certain deposits from customers
yang berlaku. based on prevailing guarantee schemes.
Total premi penjaminan yang dibayarkan untuk The guarantee premium paid for the period ended
periode yang berakhir tanggal 31 Desember 2023 December 31, 2023 and 2022 amounted to
dan 2022 adalah sebesar Rp19.977 dan Rp22.538 Rp19,977 and Rp22,538, respectively (Note 30).
(Catatan 30).
Pada tanggal 31 Desember 2023 dan 2022, tingkat As of December 31, 2023 and 2022 , interest rates
suku bunga atas simpanan yang dijamin oleh LPS of deposits secured by LPS were 4.25% and 3.75%,
masing-masing sebesar 4,25% dan 3,75% untuk respectively, for Rupiah currency, and 2.25% dan
mata uang Rupiah, serta masing-masing sebesar 1.75% respectively, for foreign currency.
2,25% dan 1,75% untuk valuta asing.
42. Segmen Operasi 42. Operating Segment
a. Bidang usaha a. Business activities
Segmen Bank disajikan berdasarkan jenis The Bank’s segment information is presented
kegiatan usahanya, yakni kredit, treasuri dan based on its business activities, namely credit,
ekspor-impor. treasury and trade finance.
b. Segmen usaha b. Business segment
Segmen geografis Geographic segment
Bank tidak mempunyai pendapatan dan aset The Bank does not have revenues and non-
tidak lancar dari pelanggan eksternal selain current asset from external customers other
yang diatribusikan kepada Negara domisili than attributed to the Bank’s country of
bank. domicile.
Segmen operasi Operating segment
Segmen operasi dilaporkan sesuai dengan Operating segments are reported in
laporan internal Bank yang disiapkan untuk accordance with the internal reporting provided
pengambilan keputusan operasional yang to the chief operating decision maker which is
bertanggung jawab untuk mengalokasikan responsible for allocating resources to certain
sumber daya ke segmen tertentu dan penilaian segments and performance assessments.
atas kinerjanya.
Seperti yang dijelaskan di Catatan 2ac, Bank As explained in Note 2ac, the Bank is being
saat ini dikelola sebagai segmen operasi managed as a single operating segment.
tunggal. Pada saat ini, Bank hanya Currently, the Bank only analyzes segment
menganalisa segmen secara geografis dimana based on the geographical area where the
manajemen menelaah laporan internal management reviews internal management
manajemen secara bulanan untuk masing- reports on a monthly basis for each area.
masing area.
Tidak ada pendapatan dari satu konsumen There was no revenue from transactions with a
eksternal atau pihak lain yang mencapai 10% single external customer or counterparty
atau lebih dari total pendapatan Bank untuk reached 10% or more of the Bank’s total
tahun yang berakhir pada tanggal revenue for the period ended
31 Desember 2023 dan 2022. December 31, 2023 and 2022.
131
Page 312
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. Segmen Operasi (lanjutan) 42. Operating Segment (continued)
b. Segmen usaha (lanjutan) b. Business segment (continued)
Segmen operasi (lanjutan) Operating segment (continued)
Segmen Operasi Bank berdasarkan letak Geographical segment information of the Bank
geografis adalah sebagai berikut: (lanjutan) was as follows: (continued)
Bank mengelola kegiatan operasinya dan The Bank manages its operating activities and
mengidentifikasi segmen yang dilaporkan indentifies its reporting segments based on
berdasarkan wilayah geografis yang terbagi geographical area that allocated into several
menjadi beberapa area, yaitu Jakarta, areas, namely, Jakarta, Sumatera, Jawa and
Sumatera, Jawa dan wilayah Timur. East Region.
Segmen Operasi Bank berdasarkan letak Geographical segment information of the Bank
geografis adalah sebagai berikut: was as follows:
2023
Jawa/ Wilayah Timur/
Jakarta Sumatera Java East Region Total
Total aset 11.673.554 18.135 61.796 - 11.753.485 Total assets
Total liabilitas 5.109.792 1.504.077 448.167 - 7.062.036 Total liabilities
2022
Jawa/ Wilayah Timur/
Jakarta Sumatera Java East Region Total
Total aset 15.879.802 470.504 360.175 6.606 16.717.087 Total assets
Total liabilitas 8.077.550 2.762.466 1.156.141 67.511 12.063.668 Total liabilities
2023
Jawa/ Wilayah Timur/
Jakarta Sumatera Java East Region Total
Pendapatan bunga
neto 335.697 123.714 44.487 - 503.898 Net interest income
Provisi dan komisi - Fees and
neto 47.403 7.313 8.290 - 63.006 commission - net
Pendapatan (beban) Other operating
operasional lainnya 185.004 (2.177) 79 - 182.906 income (expenses)
Beban operasional (675.650) 21.146 (26.057) - (680.561) Operating expenses
Laba (rugi) sebelum Income (loss) before
Pajak penghasilan (107.546) 149.996 26.799 - 69.249 income tax
2022
Jawa/ Wilayah Timur/
Jakarta Sumatera Java East Region Total
Pendapatan bunga
neto 228.903 158.794 41.056 3.247 432.000 Net interest income
Provisi dan komisi - Fees and
neto 60.517 3.443 3.910 257 68.127 commission - net
Pendapatan operasional
lainnya 173.296 17.894 9.534 604 201.328 Other operating income
Beban operasional (1.059.809) (21.861) (16.056) (4.461) (1.102.187) Operating expenses
Laba (rugi) sebelum Income (loss) before
pajak penghasilan (597.093) 158.270 38.444 (353) (400.732) income tax
Pendapatan bunga, pendapatan provisi dan The Bank’s interest income, fees and
komisi, pendapatan operasional lainnya dan commission income, other operating income
pendapatan non-operasional Bank berasal dari and non-operating income were generated from
pelanggan/pihak lain yang berdomisili di its customers/counterparties domiciled in
Negara Indonesia. Indonesia.
Tidak terdapat transaksi dengan pelanggan There was no transaction with single external
eksternal tunggal yang mencapai 10% dari customer which reached 10% of total interest
jumlah pendapatan bunga yang dihasilkan income generated by the Bank.
Bank.
132
Page 313
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
43. Perjanjian yang Signifikan 43. Significant Agreements
Perjanjian Sewa Menyewa Gedung dengan Leased Agreement with PT Adinusa Puripratama
PT Adinusa Puritapratama
Pada tanggal 11 April 2019, Bank menandatangani On April 11, 2019, the Bank signed lease agreement
perjanjian sewa menyewa dengan PT Adinusa with PT Adinusa Puripratama wherebt the Bank
Puripratama, dimana Bank menyewa gedung leased Revenue Tower Ground Floor & 7,8,9
Revenue Tower Lantai Dasar & 7,8,9 District 8 Jalan located at District 8 Jalan Jend. Sudirman Kav 52-
Jend. Sudirman Kav 52-53, Jakarta, yang digunakan 53, Jakarta, currently occupied as the Bank’s Head
sebagai Kantor Pusat Bank dan kantor cabang. Office and branch office. This agreement was
Perjanjian berlaku untuk jangka waktu 10 tahun effective for the period 10 years since signing of the
sejak ditandatanganinya perjanjian. agreement.
Perjanjian Kerjasama dengan PT Allianz Mutual Agreement with PT Allianz Indonesia
Indonesia
Bank mengadakan perjanjian dengan PT Asuransi Bank signed an agreement with PT Asuransi Allianz
Allianz Life Indonesia sehubungan dengan Life Indonesia in relation to market the Insurance
penjualan produk Asuransi sesuai dengan model product in accordance with Bancassurance
bisnis Bancassurance. Perjanjian kerjasama Business Model. This agreement was effective
berlaku sejak 10 Desember 2019 untuk jangka since December 10, 2019 for the period of 10 years
waktu 10 tahun sejak ditandatanganinya perjanjian since the signing of the agreement and On 2020 this
ini dan pada tahun 2020 perjanjian kerjasama ini di agreement was approved by Financial Authorities
setujui oleh Otoritas Jasa Keuangan. Service.
Perjanjian Kerjasama dengan PT Indosat Tbk Mutual Agreement with PT Indosat Tbk and
dan PT Yuinsight Techologies International PT Yuinsight Techologies International
Bank mengadakan perjanjian dengan PT Indosat Bank signed an agreement PT Indosat Tbk and
Tbk dan PT Yuinsight Techologies International PT Yuinsight Techologies International in relation to
sehubungan dengan pengembangan produk jasa banking product development. This agreement was
perbankan. Perjanjian kerjasama berlaku sejak effective since September 14, 2019 for the period of
14 September 2019 untuk jangka waktu 5 tahun 5 years since the efective date.
sejak tanggal efektif.
44. Aset Kontinjensi 44. Contingency Asset
Sepanjang tahun 2023 dan 2022, Bank menghadapi During 2023 and 2022, the Bank faces several
beberapa kasus hukum yang masih dalam proses unresolved legal cases, and lawsuits related to the
dan gugatan sehubungan dengan kegiatan usaha Bank’s business activities. It is not possible for the
Bank. Tidak memungkinkan bagi Bank untuk Bank to predict with certainty whether the Bank will
memperkirakan dengan pasti apakah Bank akan succeed in each of these legal cases, or if not, the
berhasil dalam setiap kasus hukum tersebut, atau repercussions that may arise, but the Bank ensures
jika tidak, dampak yang mungkin timbul, namun that the Bank’s legal position on the legal issues is
demikian Bank memastikan bahwa posisi hukum strong and will not affect the business being run by
Bank atas permasalahan hukum tersebut kuat dan the Bank.
tidak akan mempengaruhi usaha yang sedang
dijalankan Bank.
45. Transaksi Non-Kas 45. Non-Cash Transaction
Pada tanggal 31 Desember 2023, terdapat transaksi As of December 31, 2023, there are non-cash
non-kas atas reklasifikasi lisensi dan perangkat transactions of licence and software reclassification
lunak dari biaya dibayar dimuka ke aset takberwujud from advance payment to intangible assets total
dengan total sebesar Rp14.465. Selain itu, terdapat amounted to Rp14,465. Also, there are
reklasifikasi dari biaya dibayar dimuka menjadi reclassification from advance payment to hardware
perangkat keras sebesar Rp13.562 dan reklasifikasi amounting to Rp13,562 and reclassification from
dari bangunan ke properti terbengkalai sebesar building to abandoned property amounting to
Rp6.124. Rp6,124.
133
Page 314
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. Transaksi Non-Kas (lanjutan) 45. Non-Cash Transaction (continued)
Pada tanggal 31 Desember 2022, terdapat transaksi As of December 31, 2022, there are non-cash
non-kas atas reklasifikasi lisensi dan perangkat transactions of licence and software reclassification
lunak dari biaya dibayar dimuka ke aset takberwujud from advance payment to intangible assets total
dengan total sebesar Rp17.726. Selain itu, terdapat amounted to Rp17,726. Also, there are
reklasifikasi dari aset lain-lain menjadi aset tetap reclassification from other assets to fixed assets
total sebesar Rp13.532. amounting to Rp13,532.
46. Informasi Tambahan Arus Kas 46. Supplemental Information Of Cash Flow
Rekonsiliasi liabilitas yang timbul dari aktivitas Reconciliation of liabilities occurred from financing
pendanaan. activities.
Tabel dibawah ini menunjukkan rekonsiliasi liabilitas The table below shoes reconciliation of liabilities
yang timbul dari pendanaan untuk periode yang occurred from financing activities for the year ended
berakhir pada tanggal 31 Desember 2023 dan 2022, December 31, 2023 and 2022, as follows:
sebagai berikut:
31 Desember/ 31 Desember/
December 31, Arus Kas/ Perubahan non-kas/ December 31,
2022 Cash flows Non-cash changes 2023
Liabilitas sewa 124.580 (24.148) 6.204 106.636 Lease liability
Pinjaman yang diterima 1.000.000 (1.000.000) - - Borrowings
Total 1.124.580 (1.024.148) 6.204 106.636 Total
31 Desember/ 31 Desember/
December 31, Arus Kas/ Perubahan non-kas/ December 31,
2021 Cash flows Non-cash changes 2022
Efek-efek yang diterbitkan 99.888 (100.000) 112 - Securities issued
Liabilitas sewa 146.228 (29.774) 8.126 124.580 Lease liability
Pinjaman yang diterima 1.000.000 - - 1.000.000 Borrowings
Total 1.246.116 (129.774) 8.238 1.124.580 Total
47. Standar Akuntansi dan Interpretasi Standar yang 47. New Accounting Standard and Interpretation of
Telah Disahkan Namun Belum Berlaku Efektif Standard Which Has Issued But Not Yet
Effective
Standar akuntansi yang telah diterbitkan sampai The accounting standards that have been issued up
tanggal penerbitan laporan keuangan Bank namun to the date of issuance of the Bank’s financial
belum berlaku efektif diungkapkan berikut ini. statements, but not yet effective are disclosed
Manajemen Bank bermaksud untuk menerapkan below. The Bank’s management intends to adopt
standar-standar tersebut yang dipertimbangkan these standards that are considered relevant to the
relevan terhadap Bank pada saat efektif, dan Bank when they become effective, and the impact to
dampaknya terhadap posisi dan kinerja keuangan the financial position and performance of the Bank
Bank masih diestimasi pada tanggal 28 Februari is still being estimated as of February 28, 2024:
2024:
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2024
2024
Pilar Standar Akuntansi Keuangan Financial Accounting Standards Pillars
Standar ini memberikan persyaratan dan pedoman These standards provides requirements and
bagi entitas untuk menerapkan standar akuntansi guidelines for entities to apply the correct financial
keuangan yang benar dalam menyusun laporan accounting standards in preparing general purpose
keuangan bertujuan umum. Akan ada 4 (empat) financial statements. There will be 4 (four) financial
standar akuntansi keuangan yang saat ini accounting standards that are currently applied in
diterapkan di Indonesia, yaitu: Indonesia, namely:
134
Page 315
The original financial statements included herein are in
the Indonesian language.
PT BANK QNB INDONESIA TBK PT BANK QNB INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. Standar Akuntansi dan Interpretasi Standar yang 47. New Accounting Standard and Interpretation of
Telah Disahkan Namun Belum Berlaku Efektif Standard Which Has Issued But Not Yet
(lanjutan) Effective (continued)
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2024
2024 (lanjutan) (continued)
Pilar Standar Akuntansi Keuangan (continued) Financial Accounting Standards Pillars (continued)
1. Pilar 1 Standar Akuntansi Keuangan 1. Pillar 1 International Financial Accounting
Internasional, Standards,
2. Pilar 2 Standar Akuntansi Keuangan Indonesia 2. Pillar 2 Indonesian Financial Accounting
(PSAK), Standards (PSAK),
3. Pilar 3 Standar Akuntansi Keuangan Indonesia 3. Pillar 3 Indonesian Financial Accounting
untuk Entitas Swasta/Standar Akuntansi Standards for Private Entities/Indonesian
Keuangan Indonesia untuk Entitas Tanpa Financial Accounting Standards for Entities
Akuntabilitas Publik, dan without Public Accountability, and
4. Pilar 4 Standar Akuntansi Keuangan Indonesia 4. Pillar 4 Indonesian Financial Accounting
untuk Entitas Mikro Kecil dan Menengah. Standards for Micro Small and Medium Entities.
Standar Akuntansi Keuangan Internasional International Financial Accounting Standard
Standar ini merupakan adopsi penuh dari This standard is a full-adoption of International
International Financial Reporting Standards (“IFRS”) Financial Reporting Standards (“IFRS”) which is
yang diterjemahkan kata demi kata dan tidak ada translated in a word-for-word basis and there is no
modifikasi dari Standar IFRS, termasuk tanggal modifications from IFRS Standards, including the
efektifnya. Entitas yang memenuhi persyaratan effective date. Entities that meet the requirements
dapat menerapkan standar ini, sejak tanggal efektif. can apply this standard, from the effective date.
Nomenklatur Standar Akuntansi Keuangan Financial Accounting Standards Nomenclature
Standar ini ini mengatur penomoran baru untuk This standard regulates the new numbering for
standar akuntansi keuangan yang berlaku di financial accounting standards applicable in
Indonesia yang diterbitkan oleh DSAK IAI. Indonesia issued by DSAK IAI.
Amandemen PSAK 73: Liabilitas Sewa dalam Jual Amendment of PSAK 73: Lease liability in a Sale
Beli dan Sewa-balik and Leaseback
Amandemen PSAK 73 Sewa menetapkan The amendment to PSAK 73 Leases specifies the
persyaratan yang digunakan penjual-penyewa requirements that a seller-lessee uses in measuring
dalam mengukur kewajiban sewa yang timbul dalam the lease liability arising in a sale and leaseback
transaksi jual beli dan sewa-balik, untuk memastikan transaction, to ensure the seller-lessee does not
penjual-penyewa tidak mengakui jumlah setiap recognise any amount of the gain or loss that relates
keuntungan atau kerugian yang terkait dengan hak to the right of use it retains.
guna yang dipertahankan.
48. Tanggung Jawab Manajemen atas Laporan 48. Management's Responsibility on the Financial
Keuangan Statements
Manajemen Bank bertanggung jawab atas The Bank’s management is responsible for the
penyusunan penyajian laporan keuangan yang preparation and presentation of the financial
diotorisasi oleh Direksi untuk terbit pada tanggal statements which were authorized by Director for
28 Februari 2024. issuance on February 28, 2024.
135
Page 316
DISCLAIMER AND COPYRIGHT: All the information in this Annual Report has been carefully collated and verified. However, PT Bank QNB Indonesia Tbk accepts no liability whatsoever for any direct or consequential losses arising from its use. Where an opinion is expressed in this Annual Report, unless otherwise cited, it is a form of opinion of the authors which does not coincide with that of any other party, and such opinions may not be attributed to any other party. This Annual Report is distributed on a complimentary basis to valued business partners of PT Bank QNB Indonesia Tbk. It shall not be reproduced in whole or in part without prior written permission of PT Bank QNB Indonesia Tbk. Any and all matters arising as a result, whether directly or indirectly, from any violation of the provisions in this representation, are not the burden of PT Bank QNB Indonesia Tbk, therefore PT Bank QNB Indonesia Tbk shall be released and exempted from all forms of liability.
Page 317
Revenue Tower, 8th Floor District 8, SCBD Lot 13 Jl. Jenderal Sudirman Kav. 52–53 Jakarta 12190 Telephone : (+62 21) 515 5155 Fax : (+62 21) 515 5388 qnb.co.id
Names mentioned 156 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT Bank QNB Indonesia Tbk’s
p.2
unresolved
—
2024 Strategy and Projections
p.3
unresolved
—
78 GCG Implementation Objectives
p.3
unresolved
—
79 GCG Principles
p.3
unresolved
—
80 GCG Roadmap
p.3
unresolved
—
81 GCG Mechanism
p.3
unresolved
—
81 GCG Programmes in 2023
p.3
unresolved
—
82 GCG Assessment
p.3
unresolved
—
84 GCG Structure
p.3
unresolved
—
Profile
p.3 ×2
unresolved
—
Changes in
p.3
unresolved
org
Executive Management Profiles
p.3
unresolved
org
& Other Securities Listing Chronology
p.3
unresolved
org
Capital Market Supporting Institutions
p.3
unresolved
—
Membership in Associations
p.3
unresolved
—
Statement of Profit or Loss
p.3
unresolved
—
Statement of Cash Flows
p.3
unresolved
org
Key Financial Ratios
p.3
unresolved
—
Comparison of 2023 Targets and Achievements
p.3
unresolved
org
Management and Employee Stock Option Programme
p.3
unresolved
org
Bank Indonesia
p.8 ×29
unresolved
person
Leonard Hendrik-Willem Van Sandick
· Notaris
p.28
unresolved
org
Indonesia Stock Exchange
p.28 ×2
unresolved
org
Bank Maatschappij
p.29
unresolved
org
Chinese Trading Company Limited
p.29
unresolved
org
PT Bank QNB
p.30
unresolved
org
Kesawan Tbk.
p.30
unresolved
org
Bank Indonesia Certificates
p.34
unresolved
org
Bank Guarantees
p.36
unresolved
org
PT Allianz Life Indonesia.
p.37
unresolved
org
PT Batavia Prosperindo Aset Manajemen
p.37
unresolved
org
PT FWD Asset Management
p.37
unresolved
org
PT Mandiri Manajemen Investasi Advantages
p.37
unresolved
org
PT Manulife Aset Manajemen Indonesia
p.37
unresolved
org
PT Trimegah Asset Management
p.37
unresolved
person
Ir. H. Juanda
p.42
unresolved
org
PT Asuransi Jiwa Bringin Jiwa Sejahtera
p.45
unresolved
person
Windiartono
· Compliance
p.45
unresolved
person
Khalid
p.49
unresolved
org
PT NISP Asset Management
p.50
unresolved
org
PT Aberdeen Asset Management
p.50
unresolved
org
PT Swadarma Sarana Informatika
p.51
unresolved
org
PT Swadarma Sarana Informatika. Mr. Anas Malla
p.51
unresolved
org
Bank Commonwealth. Carina Hastari Tanubrata
p.53
unresolved
org
Bank UOB Indonesia. Commonwealth
p.53
unresolved
org
PT Bank ANZ Indonesia. She
p.54
unresolved
org
PT Bank KEB Hana Had
p.54
unresolved
org
Bank Commonwealth
p.54
unresolved
org
HSBC Corp. Ltd.
p.54
unresolved
org
Bank Mega. Ibnu Gutomo
p.54
unresolved
org
Bank Credit Lyonnais Indonesia
p.54
unresolved
org
Bank Permata Indonesia
p.54
unresolved
org
PT Bank ICBC Indonesia
p.55
unresolved
org
PT Bank CTBC Indonesia.
p.55 ×2
unresolved
org
AHP & Partners
p.55
unresolved
org
PT Sigma Batara
p.55
unresolved
org
Bank QNB Indonesia Shelf Registration Bond I Phase
p.56 ×2
unresolved
org
Young Global Limited
p.57
unresolved
org
Mawar & Rekan
p.57 ×4
unresolved
person
Rudi Hartono Purba S.E.
p.57
unresolved
person
Bimo I. Santoso
p.57 ×3
unresolved
org
PT Adimitra Jasa Korpora
p.58
unresolved
person
H. R. Rasuna Said
p.58
unresolved
org
PT Kustodian Sentral Efek Indonesia
p.58
unresolved
org
Warens & Partners
p.58
unresolved
person
Committee
· Member
p.59
unresolved
org
Kota Nusantara
p.62
unresolved
org
Bank In
p.63
unresolved
org
Bank Indonesia’s
p.68 ×2
unresolved
org
Bank BCA. In
p.73
unresolved
org
Bank GCG
p.80
unresolved
person
Lia
p.85
unresolved
org
Bank Audit Committee
p.85
unresolved
org
Mawar & Partners
p.88
unresolved
person
Geoffry Nugraha
· Director
p.89 ×5
unresolved
person
Fatma Abdulla SS Al-Suwaidi
p.89
unresolved
—
Geoffry
· Institutional
p.94
unresolved
—
Nugraha1
· Banking
p.94
unresolved
—
Tabingin
· Director
p.94
unresolved
—
Geoffry Nugraha1
· Director
p.97
unresolved
person
Chairperson
· Commissioner
p.98 ×3
unresolved
person
Achmad Effendy Abdurachman
· Anggota
p.98 ×7
unresolved
org
Koperasi Swadharma
p.99
unresolved
org
PT SDD Group
p.99
unresolved
org
PT Mitra Bisnis Ciptakarya
p.99
unresolved
org
PT Bank KEB Hana
· Independent Commissioner
p.99
unresolved
org
PT Roche Indonesia
p.100
unresolved
org
PT Anugerah Pharmindo Lestari
p.100
unresolved
org
PT Takeda Indonesia
p.100
unresolved
person
Ruth Theresia
· Anggota
p.101
unresolved
person
Tjetjep Hasmitha
· Anggota
p.102 ×3
unresolved
org
Bank Soundness Level Semester II
p.103
unresolved
person
Haryuninglistia Setiantini
· Member
p.104 ×3
unresolved
person
Nancy Prasetijo
· Member
p.104 ×2
unresolved
—
Nancy Prasetijo1
p.104
unresolved
person
Farel Tua Silalahi
· Chairman
p.107 ×2
unresolved
person
Bambang Harjono
· Member
p.107
unresolved
—
Regina Lestari Busono3
p.107
unresolved
person
Novia Valencia Wibowo
· Member
p.107
unresolved
person
Dennis Tanu Utomo
· Member
p.107
unresolved
—
Dennis Tanu Utomo5
p.107
unresolved
—
Farel Tua Silalahi1
p.114
unresolved
—
Lia Indriani 2
· Member
p.114 ×5
unresolved
—
Victor Teja 5
· Member
p.114 ×2
unresolved
—
Nancy Prasetijo6
p.114
unresolved
org
QNB Indonesia Tbk
p.172
unresolved
org
Menteri Hukum dan Hak Asasi
p.189
unresolved
person
Fathiah Helmi
p.189 ×2
unresolved
person
This Helmi
p.189
unresolved
org
Ministry of Law and Human Rights
p.189
unresolved
org
Kementerian Hukum dan Hak Asasi
p.189
unresolved
org
Menteri Keuangan Republik
p.189
unresolved
org
Minister of Finance
p.189
unresolved
org
Kementerian
p.193
unresolved
org
Minister of Laws and Human Rights
p.193
unresolved
person
Khalid Ahmed KH A Al-Sada
· Komisaris
p.193 ×8
unresolved
person
Bambang Eko Priyantono
· Anggota
p.194 ×2
unresolved
person
Nugrahaini Mulyasari
· Anggota
p.194
Extraction attempts how the parser did, and what it refused
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